Isabella Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.39% (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: 4.39% (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 11.49% +4.99 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 | $194.1M | 194,064 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,688,527 | RCOAA223 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.99 pp | $84.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.49% +3.49 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 | $194.1M | 194,064 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,688,527 | RCOAA223 |
| Recomputed ratio | 11.49% | numerator / denominator | |
| Filed ratio | 11.49% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.49 pp | $59.0M | capital that could be lost first |
Total risk-based capital ratio 12.39% +2.39 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 | $209.1M | 209,147 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.69B | 1,688,527 | RCOAA223 |
| Recomputed ratio | 12.39% | numerator / denominator | |
| Filed ratio | 12.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.39 pp | $40.3M | capital that could be lost first |
Tier 1 leverage ratio 8.93% +3.93 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 | $194.1M | 194,064 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.17B | 2,172,756 | RCOAA224 |
| Recomputed ratio | 8.93% | numerator / denominator | |
| Filed ratio | 8.93% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.93 pp | $85.4M | 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 | 80,000 | 80,000 | 80,000 | 80,000 | 80,000 | 80,000 | RCOAP742 |
| Retained earnings | 118,765 | 112,570 | 106,816 | 111,958 | 106,650 | 101,420 | RCOAKW00 |
| Accumulated other comprehensive income | (8,752) | (8,601) | (8,022) | (10,408) | (14,387) | (17,438) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 190,013 | 183,969 | 178,794 | 181,550 | 172,263 | 163,982 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,051 | 3,901 | 3,322 | 5,708 | 9,687 | 12,738 | P859 - P840 |
| Common equity Tier 1 capital | 194,064 | 187,870 | 182,116 | 187,258 | 181,950 | 176,720 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 194,064 | 187,870 | 182,116 | 187,258 | 181,950 | 176,720 | RCOA8274 |
| Tier 2 capital | 15,083 | 14,572 | 14,220 | 13,820 | 13,686 | 13,352 | RCOA5311 |
| Allowance includable in Tier 2 capital | 15,083 | 14,572 | 14,220 | 13,820 | 13,686 | 13,352 | RCOA5310 |
| Total capital | 209,147 | 202,442 | 196,336 | 201,078 | 195,636 | 190,072 | RCOA3792 |
| Total risk-weighted assets | 1,688,527 | 1,654,280 | 1,625,472 | 1,526,772 | 1,493,619 | 1,462,723 | RCOAA223 |
| Average total assets for the leverage ratio | 2,172,756 | 2,179,694 | 2,154,257 | 2,169,712 | 2,059,437 | 2,056,682 | 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 | $41.5M | $2.8M | 6.65% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $450.1M | $78.4M | 17.43% | 4.65% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $516.0M | $258.0M | 50.00% | 15.28% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $105.8M | $158.7M | 150.00% | 9.40% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $4.3M | $4.3M | 100.00% | 0.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $964.0M | $958.1M | 99.39% | 56.74% | RC-R Part II, item 4.d, 5.d |
| All other assets | $78.0M | $72.5M | 93.01% | 4.29% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $153.9M | $147.6M | 95.95% | 8.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $8.2M | NA | 0.48% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.68B | ties to item 31 ($1.68B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.69B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.69B | 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 | 11.49% | 11.49% | 12.39% | 8.93% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.36% | 11.36% | 12.24% | 8.62% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 11.20% | 11.20% | 12.08% | 8.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.27% | 12.27% | 13.17% | 8.63% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.18% | 12.18% | 13.10% | 8.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.08% | 12.08% | 12.99% | 8.59% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 11.53% | 11.53% | 12.43% | 8.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.52% | 11.52% | 12.39% | 8.35% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.90% | 11.90% | 12.83% | 8.49% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.10% | 12.10% | 13.04% | 8.61% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.48% | 12.48% | 13.42% | 8.71% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.75% | 12.75% | 13.67% | 8.97% | 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 |
|---|---|---|---|---|---|---|
| Isabella Bank (this bank) | Risk-based | 11.49% | 11.49% | 12.39% | 8.93% | |
| Kennebunk Savings Bank | $2.17B | CBLR | NA | NA | NA | 10.56% |
| Cfbank N.A. | $2.17B | Risk-based | 13.55% | 13.55% | 14.76% | 11.64% |
| Central Bank | $2.16B | CBLR | NA | NA | NA | 15.42% |
| Security State Bank & Trust | $2.18B | CBLR | NA | NA | NA | 12.58% |
| United Bank | $2.16B | Risk-based | 24.35% | 24.35% | 25.61% | 12.75% |
| Thomasville National Bank | $2.18B | Risk-based | 12.60% | 12.60% | 13.87% | 10.75% |
| Norway Savings Bank | $2.16B | CBLR | NA | NA | NA | 14.07% |
| Citizens National Bank of Texas | $2.19B | Risk-based | 13.55% | 13.55% | 14.75% | 12.20% |
| Peer 25th percentile | 13.31% | 13.31% | 14.53% | 11.41% | ||
| Peer median | 13.55% | 13.55% | 14.75% | 12.39% | ||
| Peer 75th percentile | 16.25% | 16.25% | 17.47% | 13.08% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/74140/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.