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 11.72% +2.72 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 | $149.6M | 149,609 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.28B | 1,276,057 | RCOAA224 |
| Recomputed ratio | 11.72% | numerator / denominator | |
| Filed ratio | 11.72% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.72 pp | $34.8M | 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 | 21,664 | 21,664 | 21,664 | 21,664 | 21,664 | 21,664 | RCOAP742 |
| Retained earnings | 134,489 | 129,143 | 126,940 | 121,278 | 119,301 | 114,989 | RCOAKW00 |
| Accumulated other comprehensive income | (18,983) | (21,487) | (19,470) | (22,286) | (26,934) | (27,190) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 137,170 | 129,320 | 129,134 | 120,656 | 114,031 | 109,463 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 12,439 | 14,931 | 12,900 | 15,699 | 20,328 | 20,564 | P859 - P840 |
| Common equity Tier 1 capital | 149,609 | 144,251 | 142,034 | 136,355 | 134,359 | 130,027 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 149,609 | 144,251 | 142,034 | 136,355 | 134,359 | 130,027 | 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 | 1,276,057 | 1,267,737 | 1,274,728 | 1,246,189 | 1,195,628 | 1,194,319 | 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 | 11.72% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 11.38% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 11.14% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 10.94% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 11.24% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 10.89% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 10.69% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 10.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 10.34% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 10.92% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 11.34% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 11.17% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 11.72% | |
| Northwest Community Bank | $1.26B | Risk-based | 11.99% | 11.99% | 13.11% | 8.72% |
| Corefirst Bank & Trust | $1.26B | Risk-based | 11.78% | 11.78% | 12.81% | 8.66% |
| JD Bank | $1.26B | Risk-based | 16.78% | 16.78% | 17.79% | 11.88% |
| Peoples Bank | $1.25B | CBLR | NA | NA | NA | 10.73% |
| Bank of the Pacific | $1.26B | Risk-based | 16.39% | 16.39% | 17.51% | 10.99% |
| Platte Valley Bank | $1.25B | CBLR | NA | NA | NA | 9.54% |
| Bank of Central Florida | $1.25B | Risk-based | 12.53% | 12.53% | 13.55% | 8.75% |
| Central Penn Bank & Trust | $1.27B | CBLR | NA | NA | NA | 9.01% |
| Merchants National Bank | $1.27B | Risk-based | 12.00% | 12.00% | 13.20% | 8.91% |
| Legacy Bank | $1.27B | Risk-based | 10.03% | 10.03% | 11.28% | 8.85% |
| Peer 25th percentile | 11.89% | 11.89% | 12.96% | 8.77% | ||
| Peer median | 12.00% | 12.00% | 13.20% | 8.96% | ||
| Peer 75th percentile | 14.46% | 14.46% | 15.53% | 10.43% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/982348/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.