Heartland State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Community bank leverage ratio 9.93% +0.93 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $15.3M | 15,332 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $154.4M | 154,384 | RCOAA224 |
| Recomputed ratio | 9.93% | numerator / denominator | |
| Filed ratio | 9.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.93 pp | $1.4M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 10,000 | 10,000 | 9,500 | 9,500 | 9,500 | 9,500 | RCOAP742 |
| Retained earnings | 5,332 | 5,077 | 5,528 | 5,573 | 5,403 | 5,251 | RCOAKW00 |
| Accumulated other comprehensive income | (945) | (1,063) | (970) | (1,178) | (1,440) | (1,809) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,387 | 14,014 | 14,058 | 13,895 | 13,463 | 12,942 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 945 | 1,063 | 970 | 1,178 | 1,440 | 1,809 | P859 - P840 |
| Common equity Tier 1 capital | 15,332 | 15,077 | 15,028 | 15,073 | 14,903 | 14,751 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 15,332 | 15,077 | 15,028 | 15,073 | 14,903 | 14,751 | RCOA8274 |
| Tier 2 capital | NA | 975 | 974 | 973 | 970 | 964 | |
| Allowance includable in Tier 2 capital | NA | 975 | 974 | 973 | 970 | 964 | |
| Total capital | NA | 16,052 | 16,002 | 16,046 | 15,873 | 15,715 | |
| Total risk-weighted assets | NA | 138,874 | 140,009 | 133,275 | 127,517 | 123,606 | |
| Average total assets for the leverage ratio | 154,384 | 152,781 | 154,639 | 150,668 | 151,149 | 150,145 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | CBLR | NA | NA | NA | 9.93% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.86% | 10.86% | 11.56% | 9.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.73% | 10.73% | 11.43% | 9.72% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.31% | 11.31% | 12.04% | 10.00% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.69% | 11.69% | 12.45% | 9.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.93% | 11.93% | 12.71% | 9.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.04% | 12.04% | 12.84% | 9.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.12% | 12.12% | 12.93% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.33% | 12.33% | 13.15% | 9.60% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.16% | 12.16% | 12.96% | 9.46% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.88% | 11.88% | 12.68% | 9.21% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.26% | 12.26% | 13.08% | 9.72% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Heartland State Bank (this bank) | CBLR | NA | NA | NA | 9.93% | |
| The Citizens National Bank of Woodsfield | $153.9M | Risk-based | 23.30% | 23.30% | 23.98% | 8.88% |
| Waldo State Bank | $154.2M | CBLR | NA | NA | NA | 10.28% |
| State Bank of Fairmont | $154.2M | Risk-based | 15.54% | 15.54% | 16.80% | 10.40% |
| Spratt Savings Bank | $154.4M | CBLR | NA | NA | NA | 20.38% |
| The Bank of Protection | $154.4M | CBLR | NA | NA | NA | 11.81% |
| Nationwide Trust Company, FSB | $153.6M | Risk-based | 141.82% | 141.82% | 141.82% | 36.89% |
| Prime Security Bank | $154.5M | Risk-based | 10.86% | 10.86% | 11.57% | 8.71% |
| Fowler State Bank | $154.5M | CBLR | NA | NA | NA | 13.23% |
| First National Bank of Fort Stockton | $153.5M | CBLR | NA | NA | NA | 12.20% |
| The First State Bank | $154.6M | CBLR | NA | NA | NA | 16.34% |
| Peer 25th percentile | 14.37% | 14.37% | 15.49% | 10.31% | ||
| Peer median | 19.42% | 19.42% | 20.39% | 12.01% | ||
| Peer 75th percentile | 52.93% | 52.93% | 53.44% | 15.56% | ||
| This bank's percentile | NA | NA | NA | 20 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/135854/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.