Homeland Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.72% (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: 6.72% (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 13.83% +7.33 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 | $20.3M | 20,315 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.9M | 146,873 | RCOAA223 |
| Recomputed ratio | 13.83% | numerator / denominator | |
| Filed ratio | 13.83% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.33 pp | $10.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.83% +5.83 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 | $20.3M | 20,315 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.9M | 146,873 | RCOAA223 |
| Recomputed ratio | 13.83% | numerator / denominator | |
| Filed ratio | 13.83% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.83 pp | $8.6M | capital that could be lost first |
Total risk-based capital ratio 14.72% +4.72 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 | $21.6M | 21,614 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $146.9M | 146,873 | RCOAA223 |
| Recomputed ratio | 14.72% | numerator / denominator | |
| Filed ratio | 14.72% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.72 pp | $6.9M | capital that could be lost first |
Tier 1 leverage ratio 8.46% +3.46 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 | $20.3M | 20,315 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $240.1M | 240,098 | RCOAA224 |
| Recomputed ratio | 8.46% | numerator / denominator | |
| Filed ratio | 8.46% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.46 pp | $8.3M | 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 | 10,365 | 10,364 | 10,365 | 10,364 | 10,365 | 10,365 | RCOAP742 |
| Retained earnings | 9,950 | 9,353 | 8,872 | 8,863 | 8,442 | 8,063 | RCOAKW00 |
| Accumulated other comprehensive income | (6,096) | (6,239) | (5,957) | (6,453) | (7,453) | (8,041) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 14,219 | 13,478 | 13,280 | 12,774 | 11,354 | 10,387 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,096 | 6,239 | 5,957 | 6,453 | 7,453 | 8,041 | P859 - P840 |
| Common equity Tier 1 capital | 20,315 | 19,717 | 19,237 | 19,227 | 18,807 | 18,428 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,315 | 19,717 | 19,237 | 19,227 | 18,807 | 18,428 | RCOA8274 |
| Tier 2 capital | 1,299 | 1,285 | 1,273 | 1,255 | 1,255 | 1,237 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,299 | 1,285 | 1,273 | 1,255 | 1,255 | 1,237 | RCOA5310 |
| Total capital | 21,614 | 21,002 | 20,510 | 20,482 | 20,062 | 19,665 | RCOA3792 |
| Total risk-weighted assets | 146,873 | 145,077 | 143,966 | 146,358 | 147,811 | 150,356 | RCOAA223 |
| Average total assets for the leverage ratio | 240,098 | 231,747 | 237,958 | 240,699 | 241,273 | 238,894 | 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 | $28.5M | $39K | 0.14% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $76.6M | $19.9M | 25.98% | 13.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $136.8M | $110.9M | 81.09% | 75.53% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $293K | $440K | 150.00% | 0.30% | RC-R Part II, item 4.c, 5.c |
| All other assets | $9.7M | $9.2M | 94.86% | 6.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.8M | $4.8M | 100.00% | 3.25% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.6M | NA | 1.06% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $145.3M | ties to item 31 ($145.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $146.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $146.9M | 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 | 13.83% | 13.83% | 14.72% | 8.46% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.59% | 13.59% | 14.48% | 8.51% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.36% | 13.36% | 14.25% | 8.08% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.14% | 13.14% | 13.99% | 7.99% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.72% | 12.72% | 13.57% | 7.79% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.26% | 12.26% | 13.08% | 7.71% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.42% | 12.42% | 13.26% | 7.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.82% | 12.82% | 13.69% | 7.94% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.33% | 12.33% | 13.18% | 7.82% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.28% | 12.28% | 13.14% | 7.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.11% | 12.11% | 12.96% | 7.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.01% | 12.01% | 12.86% | 7.49% | 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 |
|---|---|---|---|---|---|---|
| Homeland Community Bank (this bank) | Risk-based | 13.83% | 13.83% | 14.72% | 8.46% | |
| State Nebraska Bank &TRUST | $244.0M | Risk-based | 14.69% | 14.69% | 15.95% | 10.89% |
| Capon Valley Bank | $244.2M | CBLR | NA | NA | NA | 9.67% |
| Taylor County Bank | $243.8M | CBLR | NA | NA | NA | 12.86% |
| Security Bank, S.B. | $244.5M | Risk-based | 18.26% | 18.26% | 19.14% | 10.09% |
| The Turbotville National Bank | $243.5M | CBLR | NA | NA | NA | 16.49% |
| First Pioneer National Bank | $243.4M | CBLR | NA | NA | NA | 12.53% |
| Citizens Progressive Bank | $243.3M | CBLR | NA | NA | NA | 11.31% |
| Home Savings and Loan Company of Kenton, Ohio, the dba HSLC | $245.0M | CBLR | NA | NA | NA | 17.11% |
| Main Bank | $245.2M | Risk-based | 14.82% | 14.82% | 16.07% | 11.55% |
| Peer 25th percentile | 14.75% | 14.75% | 16.01% | 10.89% | ||
| Peer median | 14.82% | 14.82% | 16.07% | 11.55% | ||
| Peer 75th percentile | 16.54% | 16.54% | 17.60% | 12.86% | ||
| 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/3223408/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.