Jim Thorpe Neighborhood Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.04% (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: 14.04% (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 21.01% +14.51 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 | $27.0M | 26,988 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.4M | 128,444 | RCOAA223 |
| Recomputed ratio | 21.01% | numerator / denominator | |
| Filed ratio | 21.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.51 pp | $18.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.01% +13.01 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 | $27.0M | 26,988 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.4M | 128,444 | RCOAA223 |
| Recomputed ratio | 21.01% | numerator / denominator | |
| Filed ratio | 21.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.01 pp | $16.7M | capital that could be lost first |
Total risk-based capital ratio 22.04% +12.04 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 | $28.3M | 28,315 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $128.4M | 128,444 | RCOAA223 |
| Recomputed ratio | 22.04% | numerator / denominator | |
| Filed ratio | 22.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.04 pp | $15.5M | capital that could be lost first |
Tier 1 leverage ratio 10.08% +5.08 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 | $27.0M | 26,988 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $267.8M | 267,776 | RCOAA224 |
| Recomputed ratio | 10.08% | numerator / denominator | |
| Filed ratio | 10.08% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.08 pp | $13.6M | 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 | 1,572 | 1,572 | 1,572 | 1,572 | 1,572 | 1,572 | RCOAP742 |
| Retained earnings | 26,278 | 25,686 | 25,228 | 25,095 | 24,611 | 24,182 | RCOAKW00 |
| Accumulated other comprehensive income | (5,347) | (5,334) | (4,683) | (4,986) | (6,409) | (6,285) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,503 | 21,924 | 22,117 | 21,681 | 19,774 | 19,469 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,485 | 4,472 | 3,821 | 4,124 | 5,547 | 5,423 | P859 - P840 |
| Common equity Tier 1 capital | 26,988 | 26,396 | 25,938 | 25,805 | 25,321 | 24,892 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,988 | 26,396 | 25,938 | 25,805 | 25,321 | 24,892 | RCOA8274 |
| Tier 2 capital | 1,327 | 1,335 | 1,337 | 1,338 | 1,338 | 1,338 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,327 | 1,335 | 1,337 | 1,338 | 1,338 | 1,338 | RCOA5310 |
| Total capital | 28,315 | 27,731 | 27,275 | 27,143 | 26,659 | 26,230 | RCOA3792 |
| Total risk-weighted assets | 128,444 | 125,273 | 124,898 | 124,321 | 123,551 | 122,170 | RCOAA223 |
| Average total assets for the leverage ratio | 267,776 | 262,354 | 270,265 | 257,819 | 254,653 | 256,768 | 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 | $37.5M | $586K | 1.56% | 0.46% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $99.2M | $20.9M | 21.02% | 16.24% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $53.6M | $29.2M | 54.37% | 22.70% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $71.9M | $62.1M | 86.42% | 48.36% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.2M | $8.0M | 97.59% | 6.20% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.3M | $5.3M | 100.00% | 4.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.4M | NA | 1.90% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $126.0M | does not tie to item 31 ($126.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $128.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $128.4M | 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 | 21.01% | 21.01% | 22.04% | 10.08% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.07% | 21.07% | 22.14% | 10.06% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.77% | 20.77% | 21.84% | 9.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.76% | 20.76% | 21.83% | 10.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.49% | 20.49% | 21.58% | 9.94% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.37% | 20.37% | 21.47% | 9.69% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.58% | 19.58% | 20.66% | 9.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.98% | 18.98% | 20.04% | 9.61% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.90% | 18.90% | 19.97% | 9.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.46% | 18.46% | 19.53% | 9.37% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.88% | 18.88% | 19.98% | 9.10% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.95% | 18.95% | 20.07% | 9.38% | 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 |
|---|---|---|---|---|---|---|
| Jim Thorpe Neighborhood Bank (this bank) | Risk-based | 21.01% | 21.01% | 22.04% | 10.08% | |
| Bank of Desoto, N.A. | $264.6M | CBLR | NA | NA | NA | 10.06% |
| Texas Financial Bank | $264.6M | CBLR | NA | NA | NA | 11.72% |
| Summit Bank | $264.4M | Risk-based | 20.74% | 20.74% | 22.01% | 16.37% |
| Commercial State Bank | $264.4M | CBLR | NA | NA | NA | 9.64% |
| Peoplefirst Bank | $265.6M | Risk-based | 16.31% | 16.31% | 17.56% | 12.35% |
| East Wisconsin Savings Bank | $265.8M | Risk-based | 11.80% | 11.80% | 12.63% | 7.13% |
| First Bank of Manhattan | $265.9M | Risk-based | 19.26% | 19.26% | 20.51% | 10.16% |
| Alliance Bank | $266.0M | CBLR | NA | NA | NA | 9.02% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Peer 25th percentile | 16.31% | 16.31% | 17.56% | 9.64% | ||
| Peer median | 19.26% | 19.26% | 20.51% | 10.16% | ||
| Peer 75th percentile | 20.74% | 20.74% | 22.01% | 12.35% | ||
| This bank's percentile | 80 | 80 | 80 | 44 |
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/920210/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.