Iowa Falls State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.19% (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: 5.19% (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 12.37% +5.87 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 | $16.2M | 16,198 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.9M | 130,916 | RCOAA223 |
| Recomputed ratio | 12.37% | numerator / denominator | |
| Filed ratio | 12.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.87 pp | $7.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.37% +4.37 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 | $16.2M | 16,198 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.9M | 130,916 | RCOAA223 |
| Recomputed ratio | 12.37% | numerator / denominator | |
| Filed ratio | 12.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.37 pp | $5.7M | capital that could be lost first |
Total risk-based capital ratio 13.19% +3.19 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 | $17.3M | 17,265 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $130.9M | 130,916 | RCOAA223 |
| Recomputed ratio | 13.19% | numerator / denominator | |
| Filed ratio | 13.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.19 pp | $4.2M | capital that could be lost first |
Tier 1 leverage ratio 8.64% +3.64 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 | $16.2M | 16,198 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $187.5M | 187,501 | RCOAA224 |
| Recomputed ratio | 8.64% | numerator / denominator | |
| Filed ratio | 8.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.64 pp | $6.8M | 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 | 27,900 | 27,900 | 27,900 | 27,900 | 27,900 | 27,900 | RCOAP742 |
| Retained earnings | 2,917 | 2,719 | 2,516 | 2,343 | 2,217 | 2,062 | RCOAKW00 |
| Accumulated other comprehensive income | (209) | (379) | 622 | 168 | (371) | (630) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 30,608 | 30,240 | 31,038 | 30,411 | 29,746 | 29,332 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (14,410) | (14,551) | (14,438) | (14,236) | (13,975) | (14,017) | P859 - P840 |
| Common equity Tier 1 capital | 16,198 | 15,689 | 16,600 | 16,175 | 15,771 | 15,315 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,198 | 15,689 | 16,600 | 16,175 | 15,771 | 15,315 | RCOA8274 |
| Tier 2 capital | 1,067 | 1,067 | 1,091 | 1,090 | 1,063 | 1,085 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,067 | 1,067 | 1,091 | 1,090 | 1,063 | 1,085 | RCOA5310 |
| Total capital | 17,265 | 16,756 | 17,691 | 17,265 | 16,834 | 16,400 | RCOA3792 |
| Total risk-weighted assets | 130,916 | 131,790 | 131,668 | 134,682 | 125,920 | 129,261 | RCOAA223 |
| Average total assets for the leverage ratio | 187,501 | 190,016 | 189,073 | 180,354 | 178,727 | 174,127 | 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 | $3.1M | $258K | 8.27% | 0.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $82.4M | $31.3M | 38.02% | 23.93% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $28.4M | $14.2M | 50.02% | 10.86% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $239K | $239K | 100.00% | 0.18% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $70.0M | $69.6M | 99.55% | 53.20% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.3M | $4.0M | 75.93% | 3.08% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.1M | $3.8M | 75.48% | 2.92% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $7.4M | NA | 5.63% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $123.5M | ties to item 31 ($123.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $130.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $130.9M | 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 | 12.37% | 12.37% | 13.19% | 8.64% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 11.90% | 11.90% | 12.71% | 8.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.61% | 12.61% | 13.44% | 8.78% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.01% | 12.01% | 12.82% | 8.97% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.52% | 12.52% | 13.37% | 8.82% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.85% | 11.85% | 12.69% | 8.80% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.13% | 11.13% | 11.97% | 8.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.51% | 10.51% | 11.31% | 8.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.25% | 10.25% | 11.03% | 8.36% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 9.77% | 9.77% | 10.55% | 8.00% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.87% | 9.87% | 10.63% | 7.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.48% | 9.48% | 10.18% | 7.96% | 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 |
|---|---|---|---|---|---|---|
| Iowa Falls State Bank (this bank) | Risk-based | 12.37% | 12.37% | 13.19% | 8.64% | |
| Minden Exchange Bank & Trust Company | $201.4M | CBLR | NA | NA | NA | 19.84% |
| The Citizens Bank of Cochran | $201.4M | Risk-based | 21.00% | 21.00% | 22.26% | 14.76% |
| First Community Bank and Trust | $201.7M | CBLR | NA | NA | NA | 13.47% |
| Millennial Bank | $201.3M | Risk-based | 9.52% | 9.52% | 10.45% | 8.78% |
| The First National Bank of Louisburg | $201.3M | CBLR | NA | NA | NA | 10.88% |
| Peoplestrust Bank | $201.2M | CBLR | NA | NA | NA | 11.11% |
| Mountain Valley Bank, N.A. | $201.9M | CBLR | NA | NA | NA | 13.65% |
| State Bank & Trust of Kenmare | $201.1M | Risk-based | 16.93% | 16.93% | 17.78% | 9.25% |
| Keen Bank, N.A. | $201.1M | Risk-based | 12.21% | 12.21% | 13.46% | 8.43% |
| Horizon Financial Bank | $201.0M | CBLR | NA | NA | NA | 10.78% |
| Peer 25th percentile | 11.54% | 11.54% | 12.71% | 9.63% | ||
| Peer median | 14.57% | 14.57% | 15.62% | 10.99% | ||
| Peer 75th percentile | 17.95% | 17.95% | 18.90% | 13.60% | ||
| This bank's percentile | 50 | 50 | 25 | 10 |
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/989141/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.