Jonesburg State Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.18% (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: 8.18% (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 14.98% +8.48 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 | $14.0M | 13,973 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.3M | 93,280 | RCOAA223 |
| Recomputed ratio | 14.98% | numerator / denominator | |
| Filed ratio | 14.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.48 pp | $7.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 14.98% +6.98 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 | $14.0M | 13,973 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.3M | 93,280 | RCOAA223 |
| Recomputed ratio | 14.98% | numerator / denominator | |
| Filed ratio | 14.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +6.98 pp | $6.5M | capital that could be lost first |
Total risk-based capital ratio 16.18% +6.18 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 | $15.1M | 15,092 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $93.3M | 93,280 | RCOAA223 |
| Recomputed ratio | 16.18% | numerator / denominator | |
| Filed ratio | 16.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.18 pp | $5.8M | capital that could be lost first |
Tier 1 leverage ratio 9.95% +4.95 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 | $14.0M | 13,973 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $140.5M | 140,454 | RCOAA224 |
| Recomputed ratio | 9.95% | numerator / denominator | |
| Filed ratio | 9.95% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.95 pp | $7.0M | 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 | 250 | 250 | 250 | 250 | 250 | 250 | RCOAP742 |
| Retained earnings | 13,723 | 13,247 | 12,950 | 12,818 | 12,357 | 11,927 | RCOAKW00 |
| Accumulated other comprehensive income | (117) | (85) | (54) | (55) | (124) | (179) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,856 | 13,412 | 13,146 | 13,013 | 12,483 | 11,998 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 117 | 85 | 54 | 55 | 124 | 179 | P859 - P840 |
| Common equity Tier 1 capital | 13,973 | 13,497 | 13,200 | 13,068 | 12,607 | 12,177 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,973 | 13,497 | 13,200 | 13,068 | 12,607 | 12,177 | RCOA8274 |
| Tier 2 capital | 1,119 | 1,110 | 1,101 | 1,094 | 1,084 | 1,075 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,119 | 1,110 | 1,101 | 1,094 | 1,084 | 1,075 | RCOA5310 |
| Total capital | 15,092 | 14,607 | 14,301 | 14,162 | 13,691 | 13,252 | RCOA3792 |
| Total risk-weighted assets | 93,280 | 92,936 | 91,341 | 91,436 | 91,586 | 86,035 | RCOAA223 |
| Average total assets for the leverage ratio | 140,454 | 137,927 | 140,450 | 140,448 | 147,932 | 134,865 | 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 | $27.8M | $178K | 0.64% | 0.19% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.8M | $772K | 9.89% | 0.83% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $38.6M | $18.0M | 46.79% | 19.35% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $69.0M | $69.0M | 100.00% | 73.96% | RC-R Part II, item 4.d, 5.d |
| All other assets | $3.6M | $3.4M | 93.17% | 3.61% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.8M | 100.00% | 1.94% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $116K | 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 | $93.2M | does not tie to item 31 ($93.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $93.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $93.3M | 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 | 14.98% | 14.98% | 16.18% | 9.95% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 14.52% | 14.52% | 15.72% | 9.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.45% | 14.45% | 15.66% | 9.40% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 14.29% | 14.29% | 15.49% | 9.30% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.77% | 13.77% | 14.95% | 8.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.15% | 14.15% | 15.40% | 9.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.66% | 13.66% | 14.87% | 8.87% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.50% | 14.50% | 15.74% | 9.19% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.11% | 14.11% | 15.36% | 8.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.89% | 13.89% | 15.15% | 8.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.91% | 13.91% | 15.16% | 8.57% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.19% | 14.19% | 15.44% | 8.73% | 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 |
|---|---|---|---|---|---|---|
| Jonesburg State Bank (this bank) | Risk-based | 14.98% | 14.98% | 16.18% | 9.95% | |
| Union Federal Savings and Loan Association | $145.6M | CBLR | NA | NA | NA | 16.53% |
| Vermilion Bank & Trust Company | $145.5M | Risk-based | 23.97% | 23.97% | 25.22% | 12.55% |
| Exchange State Bank | $146.0M | CBLR | NA | NA | NA | 11.17% |
| The Merchants & Citizens Bank | $146.0M | Risk-based | 22.90% | 22.90% | 24.15% | 13.24% |
| The First State Bank of Rosemount | $146.1M | Risk-based | 9.66% | 9.66% | 10.89% | 6.28% |
| Security Bank Minnesota | $145.1M | Risk-based | 13.15% | 13.15% | 14.40% | 9.78% |
| Bank of Cashton | $146.1M | Risk-based | 14.47% | 14.47% | 15.45% | 10.90% |
| Alton Bank | $145.0M | Risk-based | 9.77% | 9.77% | 10.26% | 7.96% |
| The Peoples Bank | $145.0M | Risk-based | 17.46% | 17.46% | 18.72% | 10.82% |
| Peer 25th percentile | 11.46% | 11.46% | 12.65% | 9.78% | ||
| Peer median | 14.47% | 14.47% | 15.45% | 10.90% | ||
| Peer 75th percentile | 20.18% | 20.18% | 21.44% | 12.55% | ||
| This bank's percentile | 57 | 57 | 57 | 33 |
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/733755/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.