Heritage Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.64% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 2.64% (RCOAH311).
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.
Common equity Tier 1 ratio 9.39% +2.89 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $27.5M | 27,501 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $292.8M | 292,808 | RCOAA223 |
| Recomputed ratio | 9.39% | numerator / denominator | |
| Filed ratio | 9.39% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +2.89 pp | $8.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.39% +1.39 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $27.5M | 27,501 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $292.8M | 292,808 | RCOAA223 |
| Recomputed ratio | 9.39% | numerator / denominator | |
| Filed ratio | 9.39% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.39 pp | $4.1M | capital that could be lost first |
Total risk-based capital ratio 10.64% +0.64 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $31.2M | 31,166 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $292.8M | 292,808 | RCOAA223 |
| Recomputed ratio | 10.64% | numerator / denominator | |
| Filed ratio | 10.64% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.64 pp | $1.9M | capital that could be lost first |
Tier 1 leverage ratio 8.30% +3.30 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $27.5M | 27,501 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $331.3M | 331,272 | RCOAA224 |
| Recomputed ratio | 8.30% | numerator / denominator | |
| Filed ratio | 8.30% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.30 pp | $10.9M | 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 | 11,127 | 11,127 | 11,127 | 8,127 | 8,127 | 8,127 | RCOAP742 |
| Retained earnings | 16,777 | 15,464 | 15,540 | 15,688 | 14,628 | 13,450 | RCOAKW00 |
| Accumulated other comprehensive income | (58) | (41) | 9 | 4 | (4) | (2) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,846 | 26,550 | 26,676 | 23,819 | 22,751 | 21,575 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (345) | (362) | (412) | (407) | (399) | (401) | P859 - P840 |
| Common equity Tier 1 capital | 27,501 | 26,188 | 26,264 | 23,412 | 22,352 | 21,174 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 27,501 | 26,188 | 26,264 | 23,412 | 22,352 | 21,174 | RCOA8274 |
| Tier 2 capital | 3,665 | 3,337 | 3,317 | 3,172 | 3,094 | 2,910 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,665 | 3,337 | 3,317 | 3,172 | 3,094 | 2,910 | RCOA5310 |
| Total capital | 31,166 | 29,525 | 29,581 | 26,584 | 25,446 | 24,084 | RCOA3792 |
| Total risk-weighted assets | 292,808 | 266,230 | 264,954 | 253,432 | 247,290 | 232,541 | RCOAA223 |
| Average total assets for the leverage ratio | 331,272 | 322,413 | 307,984 | 303,057 | 287,961 | 283,961 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $17.3M | $731K | 4.23% | 0.25% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $5.9M | $1.2M | 20.00% | 0.41% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $680K | $136K | 20.00% | 0.05% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $113.2M | $60.9M | 53.80% | 20.78% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $608K | $912K | 150.00% | 0.31% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $196.9M | $195.7M | 99.38% | 66.72% | RC-R Part II, item 4.d, 5.d |
| All other assets | $16.7M | $15.8M | 94.69% | 5.40% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $17.8M | $17.8M | 100.00% | 6.08% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $400 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $293.3M | ties to item 31 ($293.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $293.3M | RCONB704 |
| Less: excess allowance for credit losses | $444K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $292.8M | RCONG641, ties |
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 | Risk-based | 9.39% | 9.39% | 10.64% | 8.30% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 9.84% | 9.84% | 11.09% | 8.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 9.91% | 9.91% | 11.16% | 8.53% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.24% | 9.24% | 10.49% | 7.73% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 9.04% | 9.04% | 10.29% | 7.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 9.11% | 9.11% | 10.36% | 7.46% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 9.27% | 9.27% | 10.52% | 7.60% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 8.94% | 8.94% | 10.19% | 7.56% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 8.95% | 8.95% | 10.20% | 7.57% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 8.84% | 8.84% | 10.09% | 7.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.31% | 9.31% | 10.56% | 7.84% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.33% | 9.33% | 10.58% | 7.95% | 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 |
|---|---|---|---|---|---|---|
| Heritage Community Bank (this bank) | Risk-based | 9.39% | 9.39% | 10.64% | 8.30% | |
| Citizens Deposit Bank of Arlington, Inc. | $348.2M | CBLR | NA | NA | NA | 13.66% |
| Kerndt Brothers Savings Bank | $347.2M | CBLR | NA | NA | NA | 10.88% |
| First Southern Bank | $347.2M | Risk-based | 14.87% | 14.87% | 15.76% | 10.92% |
| Citizens National Bank of Albion | $348.5M | Risk-based | 25.45% | 25.45% | 26.70% | 17.35% |
| Community Bank of Raymore | $346.9M | Risk-based | 20.21% | 20.21% | 20.58% | 9.70% |
| Commercial Savings Bank | $348.8M | Risk-based | 11.62% | 11.62% | 12.66% | 8.44% |
| Frontier Bank | $349.2M | Risk-based | 11.28% | 11.28% | 12.32% | 8.76% |
| The Bank of Herrin | $349.2M | Risk-based | 12.36% | 12.36% | 13.31% | 8.81% |
| Firststate Bank | $349.4M | CBLR | NA | NA | NA | 11.14% |
| Peer 25th percentile | 11.80% | 11.80% | 12.82% | 8.81% | ||
| Peer median | 13.61% | 13.61% | 14.53% | 10.88% | ||
| Peer 75th percentile | 18.88% | 18.88% | 19.38% | 11.14% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/499743/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.