Iowa State Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.49% (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: 8.49% (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 15.24% +8.74 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 | 26,606 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $174.6M | 174,625 | RCOAA223 |
| Recomputed ratio | 15.24% | numerator / denominator | |
| Filed ratio | 15.24% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.74 pp | $15.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.24% +7.24 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 | 26,606 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $174.6M | 174,625 | RCOAA223 |
| Recomputed ratio | 15.24% | numerator / denominator | |
| Filed ratio | 15.24% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.24 pp | $12.6M | capital that could be lost first |
Total risk-based capital ratio 16.49% +6.49 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 | $28.8M | 28,794 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $174.6M | 174,625 | RCOAA223 |
| Recomputed ratio | 16.49% | numerator / denominator | |
| Filed ratio | 16.49% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.49 pp | $11.3M | capital that could be lost first |
Tier 1 leverage ratio 9.40% +4.40 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 | 26,606 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $283.0M | 283,043 | RCOAA224 |
| Recomputed ratio | 9.40% | numerator / denominator | |
| Filed ratio | 9.40% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.40 pp | $12.5M | 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 | 24,343 | 24,343 | 24,343 | 24,343 | 24,343 | 24,343 | RCOAP742 |
| Retained earnings | 5,088 | 4,850 | 4,410 | 4,250 | 4,225 | 4,075 | RCOAKW00 |
| Accumulated other comprehensive income | (2,135) | (2,309) | (1,579) | (1,913) | (2,439) | (3,064) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 27,296 | 26,884 | 27,174 | 26,680 | 26,129 | 25,354 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (690) | (562) | (1,338) | (1,051) | (575) | (1) | P859 - P840 |
| Common equity Tier 1 capital | 26,606 | 26,322 | 25,836 | 25,629 | 25,554 | 25,353 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,606 | 26,322 | 25,836 | 25,629 | 25,554 | 25,353 | RCOA8274 |
| Tier 2 capital | 2,188 | 2,152 | 2,223 | 2,084 | 2,087 | 2,164 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,188 | 2,152 | 2,223 | 2,084 | 2,087 | 2,164 | RCOA5310 |
| Total capital | 28,794 | 28,474 | 28,059 | 27,713 | 27,641 | 27,517 | RCOA3792 |
| Total risk-weighted assets | 174,625 | 171,772 | 177,463 | 166,502 | 166,947 | 173,129 | RCOAA223 |
| Average total assets for the leverage ratio | 283,043 | 282,375 | 278,611 | 279,515 | 280,985 | 278,650 | 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 | $11.2M | $261K | 2.32% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $94.4M | $17.4M | 18.45% | 9.95% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $11.4M | $575K | 5.06% | 0.33% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $41.6M | $27.9M | 66.96% | 15.92% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $653K | $980K | 150.00% | 0.56% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $121.9M | $121.9M | 100.00% | 69.65% | RC-R Part II, item 4.d, 5.d |
| All other assets | $6.0M | $5.3M | 88.74% | 3.05% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $483K | $483K | 100.00% | 0.28% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $209K | NA | 0.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $174.8M | does not tie to item 31 ($175.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $175.1M | RCONB704 |
| Less: excess allowance for credit losses | $430K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $174.6M | 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 | 15.24% | 15.24% | 16.49% | 9.40% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.32% | 15.32% | 16.58% | 9.32% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.56% | 14.56% | 15.81% | 9.27% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.39% | 15.39% | 16.64% | 9.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.31% | 15.31% | 16.56% | 9.09% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.64% | 14.64% | 15.89% | 9.10% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.87% | 13.87% | 15.12% | 9.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.40% | 14.40% | 15.65% | 9.80% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.41% | 14.41% | 15.65% | 9.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.81% | 14.81% | 16.05% | 9.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.48% | 14.48% | 15.70% | 9.62% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.99% | 14.99% | 16.18% | 9.85% | 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 Savings Bank (this bank) | Risk-based | 15.24% | 15.24% | 16.49% | 9.40% | |
| Logansport Savings Bank | $276.5M | CBLR | NA | NA | NA | 9.96% |
| Mission National Bank | $276.4M | CBLR | NA | NA | NA | 13.94% |
| Ergo Bank | $276.7M | Risk-based | 9.67% | 9.67% | 10.72% | 8.42% |
| Old Glory Bank | $276.8M | Risk-based | 11.19% | 11.19% | 11.57% | 2.69% |
| Reliance State Bank | $276.8M | Risk-based | 12.87% | 12.87% | 14.12% | 9.72% |
| Newport Federal Bank | $276.8M | Risk-based | 21.67% | 21.67% | 22.93% | 10.42% |
| First American State Bank | $276.9M | Risk-based | 15.07% | 15.07% | 16.33% | 9.67% |
| Citizens State Bank and Trust Co., Ellsworth, Kansas | $275.9M | CBLR | NA | NA | NA | 9.74% |
| Success Bank | $277.1M | CBLR | NA | NA | NA | 12.22% |
| Ozarks Federal Savings and Loan Association | $277.2M | Risk-based | 20.36% | 20.36% | 21.46% | 15.09% |
| Peer 25th percentile | 11.61% | 11.61% | 12.21% | 9.69% | ||
| Peer median | 13.97% | 13.97% | 15.23% | 9.85% | ||
| Peer 75th percentile | 19.04% | 19.04% | 20.18% | 11.77% | ||
| This bank's percentile | 67 | 67 | 67 | 20 |
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/869346/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.