Iowa 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 15.92% +6.92 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 | $73.1M | 73,063 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $458.9M | 458,925 | RCOAA224 |
| Recomputed ratio | 15.92% | numerator / denominator | |
| Filed ratio | 15.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.92 pp | $31.8M | 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 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | RCOAP742 |
| Retained earnings | 65,563 | 64,356 | 63,427 | 62,138 | 65,611 | 64,221 | RCOAKW00 |
| Accumulated other comprehensive income | (2,512) | (3,512) | (1,957) | (2,691) | (4,471) | (4,667) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 70,551 | 68,344 | 68,970 | 66,947 | 68,640 | 67,054 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,512 | 3,512 | 1,957 | 2,691 | 4,471 | 4,667 | P859 - P840 |
| Common equity Tier 1 capital | 73,063 | 71,856 | 70,927 | 69,638 | 73,111 | 71,721 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 73,063 | 71,856 | 70,927 | 69,638 | 73,111 | 71,721 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 458,925 | 462,397 | 458,906 | 454,911 | 470,463 | 452,932 | 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 | 15.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 15.46% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.31% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 15.54% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 15.83% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 15.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.67% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.33% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.91% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 15.92% | |
| Home State Bank | $480.7M | Risk-based | 10.04% | 10.04% | 11.31% | 8.91% |
| Citizens Bank and Trust Company | $480.8M | Risk-based | 13.97% | 13.97% | 14.94% | 11.93% |
| American Bank and Trust Company, N.A. | $480.9M | Risk-based | 14.18% | 14.18% | 15.43% | 10.06% |
| FNB Community Bank | $480.2M | Risk-based | 16.09% | 16.09% | 17.35% | 10.54% |
| F & C Bank | $481.0M | CBLR | NA | NA | NA | 11.01% |
| Hoyne Savings Bank | $479.9M | CBLR | NA | NA | NA | 27.26% |
| Sterling Federal Bank, Federal Savings Bank | $481.6M | Risk-based | 10.61% | 10.61% | 11.80% | 7.67% |
| Seamens Bank | $478.5M | CBLR | NA | NA | NA | 12.57% |
| FSNB, N.A. | $478.3M | CBLR | NA | NA | NA | 17.51% |
| Southwest Capital Bank | $482.9M | Risk-based | 15.73% | 15.73% | 16.72% | 10.82% |
| Peer 25th percentile | 11.45% | 11.45% | 12.59% | 10.18% | ||
| Peer median | 14.07% | 14.07% | 15.19% | 10.91% | ||
| Peer 75th percentile | 15.34% | 15.34% | 16.40% | 12.41% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/662949/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.