Kirkpatrick Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.54% (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: 8.54% (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 15.28% +8.78 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 | $116.0M | 116,045 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,383 | RCOAA223 |
| Recomputed ratio | 15.28% | numerator / denominator | |
| Filed ratio | 15.28% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.78 pp | $66.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.28% +7.28 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 | $116.0M | 116,045 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,383 | RCOAA223 |
| Recomputed ratio | 15.28% | numerator / denominator | |
| Filed ratio | 15.28% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.28 pp | $55.3M | capital that could be lost first |
Total risk-based capital ratio 16.54% +6.54 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 | $125.6M | 125,622 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $759.4M | 759,383 | RCOAA223 |
| Recomputed ratio | 16.54% | numerator / denominator | |
| Filed ratio | 16.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.54 pp | $49.7M | capital that could be lost first |
Tier 1 leverage ratio 10.67% +5.67 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 | $116.0M | 116,045 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.09B | 1,088,077 | RCOAA224 |
| Recomputed ratio | 10.67% | numerator / denominator | |
| Filed ratio | 10.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.67 pp | $61.6M | 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 | 27,320 | 27,320 | 27,320 | 27,320 | 27,320 | 27,320 | RCOAP742 |
| Retained earnings | 89,050 | 86,817 | 85,705 | 83,691 | 82,622 | 81,826 | RCOAKW00 |
| Accumulated other comprehensive income | (25,441) | (25,807) | (25,025) | (27,857) | (31,736) | (34,564) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 90,929 | 88,330 | 88,000 | 83,154 | 78,206 | 74,582 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 25,116 | 25,482 | 24,700 | 27,533 | 31,411 | 34,239 | P859 - P840 |
| Common equity Tier 1 capital | 116,045 | 113,812 | 112,700 | 110,687 | 109,617 | 108,821 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 116,045 | 113,812 | 112,700 | 110,687 | 109,617 | 108,821 | RCOA8274 |
| Tier 2 capital | 9,577 | 10,046 | 10,361 | 9,613 | 9,530 | 9,976 | RCOA5311 |
| Allowance includable in Tier 2 capital | 9,577 | 10,046 | 10,361 | 9,613 | 9,530 | 9,976 | RCOA5310 |
| Total capital | 125,622 | 123,858 | 123,061 | 120,300 | 119,147 | 118,797 | RCOA3792 |
| Total risk-weighted assets | 759,383 | 797,370 | 822,827 | 762,240 | 755,523 | 791,648 | RCOAA223 |
| Average total assets for the leverage ratio | 1,088,077 | 1,128,153 | 1,036,591 | 1,015,075 | 1,029,871 | 1,050,075 | 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 | $84.9M | $848K | 1.00% | 0.11% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $233.3M | $52.1M | 22.32% | 6.79% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $78K | $16K | 20.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $53.8M | $26.9M | 50.00% | 3.51% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $652.8M | $652.8M | 99.99% | 85.19% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.3M | $18.0M | 93.23% | 2.35% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $18.5M | $14.9M | 80.69% | 1.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $744K | $744K | 100.00% | 0.10% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | -$200 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $766.2M | ties to item 31 ($766.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $766.2M | RCONB704 |
| Less: excess allowance for credit losses | $6.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $759.4M | 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 | 15.28% | 15.28% | 16.54% | 10.67% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.27% | 14.27% | 15.53% | 10.09% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 13.70% | 13.70% | 14.96% | 10.87% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.52% | 14.52% | 15.78% | 10.90% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.51% | 14.51% | 15.77% | 10.64% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.75% | 13.75% | 15.01% | 10.36% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.48% | 13.48% | 14.74% | 10.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.29% | 13.29% | 14.55% | 10.50% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.78% | 13.78% | 15.04% | 10.16% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.76% | 13.76% | 15.02% | 9.90% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.51% | 13.51% | 14.77% | 10.11% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.66% | 15.66% | 16.92% | 11.09% | 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 |
|---|---|---|---|---|---|---|
| Kirkpatrick Bank (this bank) | Risk-based | 15.28% | 15.28% | 16.54% | 10.67% | |
| The Torrington Savings Bank | $1.00B | CBLR | NA | NA | NA | 19.03% |
| Golden State Bank | $1.00B | CBLR | NA | NA | NA | 11.04% |
| Jonestown Bank and Trust Company of Jonestown, Pennsylvania | $1.01B | CBLR | NA | NA | NA | 10.24% |
| Adirondack Bank | $1.01B | Risk-based | 11.76% | 11.76% | 12.54% | 7.25% |
| Adams Community Bank | $1.01B | Risk-based | 16.33% | 16.33% | 17.16% | 10.34% |
| Maplemark Bank | $1.01B | Risk-based | 14.14% | 14.14% | 15.39% | 11.63% |
| Cornerstone National Bank & Trust Company | $1.01B | Risk-based | 11.97% | 11.97% | 13.10% | 10.36% |
| Pioneer Bank & Trust | $1.01B | Risk-based | 18.59% | 18.59% | 19.60% | 11.61% |
| Story Bank dba Story Financial Partners | $1.01B | Risk-based | 12.23% | 12.23% | 13.24% | 10.81% |
| The Port Washington State Bank | $1.01B | Risk-based | 11.93% | 11.93% | 12.84% | 8.97% |
| Peer 25th percentile | 11.95% | 11.95% | 12.97% | 10.26% | ||
| Peer median | 12.23% | 12.23% | 13.24% | 10.59% | ||
| Peer 75th percentile | 15.23% | 15.23% | 16.27% | 11.47% | ||
| This bank's percentile | 71 | 71 | 71 | 50 |
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/67151/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.