Idaho Trust Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.17% (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: 7.17% (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 14.10% +7.60 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 | $26.6M | 26,643 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.0M | 188,982 | RCOAA223 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +7.60 pp | $14.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.10% +6.10 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 | $26.6M | 26,643 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.0M | 188,982 | RCOAA223 |
| Recomputed ratio | 14.10% | numerator / denominator | |
| Filed ratio | 14.10% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.10 pp | $11.5M | capital that could be lost first |
Total risk-based capital ratio 15.17% +5.17 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 | $28.7M | 28,669 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $189.0M | 188,982 | RCOAA223 |
| Recomputed ratio | 15.17% | numerator / denominator | |
| Filed ratio | 15.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.17 pp | $9.8M | capital that could be lost first |
Tier 1 leverage ratio 11.23% +6.23 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 | $26.6M | 26,643 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $237.2M | 237,220 | RCOAA224 |
| Recomputed ratio | 11.23% | numerator / denominator | |
| Filed ratio | 11.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.23 pp | $14.8M | 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 | 15,219 | 15,219 | 15,219 | 15,219 | 15,219 | 15,219 | RCOAP742 |
| Retained earnings | 12,034 | 11,604 | 11,075 | 9,489 | 9,689 | 9,512 | RCOAKW00 |
| Accumulated other comprehensive income | (837) | (832) | (776) | (838) | (1,024) | (1,124) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,416 | 25,991 | 25,518 | 23,870 | 23,884 | 23,607 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 227 | 75 | (122) | (415) | (386) | (356) | P859 - P840 |
| Common equity Tier 1 capital | 26,643 | 26,066 | 25,396 | 23,455 | 23,498 | 23,251 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,643 | 26,066 | 25,396 | 23,455 | 23,498 | 23,251 | RCOA8274 |
| Tier 2 capital | 2,026 | 2,026 | 2,026 | 1,276 | 1,276 | 1,276 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,026 | 2,026 | 2,026 | 1,276 | 1,276 | 1,276 | RCOA5310 |
| Total capital | 28,669 | 28,092 | 27,422 | 24,731 | 24,774 | 24,527 | RCOA3792 |
| Total risk-weighted assets | 188,982 | 181,217 | 175,785 | 181,874 | 175,768 | 170,246 | RCOAA223 |
| Average total assets for the leverage ratio | 237,220 | 229,392 | 243,334 | 227,864 | 209,426 | 199,871 | 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 | $68.5M | $1.5M | 2.12% | 0.77% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $5K | $1K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $47.1M | $33.6M | 71.46% | 17.80% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $122.1M | $118.5M | 97.02% | 62.69% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.5M | $5.3M | 95.62% | 2.80% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $30.1M | $30.1M | 100.00% | 15.95% | 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 | $189.0M | ties to item 31 ($189.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $189.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $189.0M | 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 | 14.10% | 14.10% | 15.17% | 11.23% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.38% | 14.38% | 15.50% | 11.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.45% | 14.45% | 15.60% | 10.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.90% | 12.90% | 13.60% | 10.29% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.37% | 13.37% | 14.09% | 11.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.66% | 13.66% | 14.41% | 11.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.05% | 14.05% | 14.81% | 11.01% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.47% | 14.47% | 15.29% | 10.62% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.24% | 15.24% | 16.09% | 10.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.59% | 14.59% | 15.42% | 10.33% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.70% | 13.70% | 14.53% | 10.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.00% | 14.00% | 14.82% | 10.09% | 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 |
|---|---|---|---|---|---|---|
| Idaho Trust Bank (this bank) | Risk-based | 14.10% | 14.10% | 15.17% | 11.23% | |
| Bankers' Bank of Kansas | $255.7M | Risk-based | 17.97% | 17.97% | 19.22% | 16.31% |
| Home Bank of California | $255.4M | CBLR | NA | NA | NA | 12.27% |
| The Gunnison Bank and Trust Company | $255.4M | CBLR | NA | NA | NA | 13.86% |
| The Bank of Monroe | $255.4M | Risk-based | 21.49% | 21.49% | 22.79% | 13.22% |
| Wayne Bank and Trust Co. | $255.3M | CBLR | NA | NA | NA | 9.53% |
| Heartland Bank | $256.1M | Risk-based | 15.00% | 15.00% | 16.25% | 13.23% |
| First Bank & Trust Company | $255.2M | CBLR | NA | NA | NA | 11.34% |
| BNY Mellon Trust of Delaware | $254.9M | Risk-based | 164.90% | 164.90% | 165.16% | 29.59% |
| Hometown Bank | $254.9M | Risk-based | 10.82% | 10.82% | 11.59% | 8.17% |
| Alliant Bank | $256.4M | Risk-based | 12.40% | 12.40% | 13.65% | 9.03% |
| Peer 25th percentile | 13.05% | 13.05% | 14.30% | 9.98% | ||
| Peer median | 16.48% | 16.48% | 17.74% | 12.74% | ||
| Peer 75th percentile | 20.61% | 20.61% | 21.90% | 13.70% | ||
| This bank's percentile | 33 | 33 | 33 | 30 |
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/2753917/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.