Iowa Trust & Savings 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 10.82% +1.82 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 | $55.6M | 55,570 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $513.4M | 513,352 | RCOAA224 |
| Recomputed ratio | 10.82% | numerator / denominator | |
| Filed ratio | 10.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.82 pp | $9.4M | 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 | 25,883 | 25,883 | 25,883 | 25,883 | 25,883 | 25,883 | RCOAP742 |
| Retained earnings | 34,542 | 34,486 | 33,786 | 34,178 | 33,830 | 31,694 | RCOAKW00 |
| Accumulated other comprehensive income | (799) | (1,698) | (426) | (1,414) | (3,244) | (2,578) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 59,626 | 58,671 | 59,243 | 58,647 | 56,469 | 54,999 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,056) | (3,146) | (4,462) | (3,550) | (1,796) | (2,536) | P859 - P840 |
| Common equity Tier 1 capital | 55,570 | 55,525 | 54,781 | 55,097 | 54,673 | 52,463 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,570 | 55,525 | 54,781 | 55,097 | 54,673 | 52,463 | RCOA8274 |
| Tier 2 capital | NA | 5,295 | 5,281 | 5,491 | 5,630 | 5,662 | |
| Allowance includable in Tier 2 capital | NA | 5,295 | 5,281 | 5,491 | 5,630 | 5,662 | |
| Total capital | NA | 60,820 | 60,062 | 60,588 | 60,303 | 58,125 | |
| Total risk-weighted assets | NA | 438,510 | 421,905 | 438,985 | 452,796 | 463,647 | |
| Average total assets for the leverage ratio | 513,352 | 512,022 | 514,528 | 516,707 | 534,714 | 534,234 | 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 | 10.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.66% | 12.66% | 13.87% | 10.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.98% | 12.98% | 14.24% | 10.65% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.55% | 12.55% | 13.80% | 10.66% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.07% | 12.07% | 13.32% | 10.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.32% | 11.32% | 12.54% | 9.82% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.92% | 10.92% | 12.14% | 9.53% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.74% | 10.74% | 11.99% | 9.74% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.86% | 10.86% | 12.12% | 9.43% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.12% | 10.12% | 11.37% | 9.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.82% | 10.82% | 12.08% | 9.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.99% | 11.99% | 12.88% | 10.57% | 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 Trust & Savings Bank (this bank) | CBLR | NA | NA | NA | 10.82% | |
| Denali State Bank | $522.6M | Risk-based | 14.77% | 14.77% | 16.03% | 11.65% |
| Woodford State Bank | $523.4M | Risk-based | 10.28% | 10.28% | 10.90% | 8.11% |
| United Midwest Savings Bank, N.A. | $523.4M | Risk-based | 18.41% | 18.41% | 19.68% | 12.93% |
| Equitable Bank | $523.5M | Risk-based | 12.77% | 12.77% | 14.03% | 10.45% |
| Shelby County State Bank | $523.6M | Risk-based | 13.64% | 13.64% | 14.81% | 10.00% |
| Germantown Trust & Savings Bank | $523.6M | CBLR | NA | NA | NA | 11.58% |
| The Savings Bank | $520.1M | Risk-based | 14.94% | 14.94% | 15.97% | 9.42% |
| State Bank of De Kalb | $519.9M | CBLR | NA | NA | NA | 12.17% |
| Coulee Bank | $524.4M | Risk-based | 11.54% | 11.54% | 12.79% | 9.13% |
| Select Bank | $524.4M | Risk-based | 11.52% | 11.52% | 12.37% | 9.54% |
| Peer 25th percentile | 11.53% | 11.53% | 12.68% | 9.45% | ||
| Peer median | 13.21% | 13.21% | 14.42% | 10.22% | ||
| Peer 75th percentile | 14.81% | 14.81% | 15.99% | 11.63% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/649342/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.