Kirkwood Bank and Trust Company: 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 9.91% +0.91 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 | $35.5M | 35,493 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $358.1M | 358,053 | RCOAA224 |
| Recomputed ratio | 9.91% | numerator / denominator | |
| Filed ratio | 9.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.91 pp | $3.3M | 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 | 8,900 | 8,900 | 8,900 | 8,900 | 8,900 | 8,900 | RCOAP742 |
| Retained earnings | 26,593 | 25,509 | 24,642 | 23,534 | 23,937 | 23,702 | RCOAKW00 |
| Accumulated other comprehensive income | (1,518) | (1,301) | (508) | (809) | (988) | (1,311) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 33,975 | 33,108 | 33,034 | 31,625 | 31,849 | 31,291 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,518 | 1,300 | 508 | 809 | 988 | 1,311 | P859 - P840 |
| Common equity Tier 1 capital | 35,493 | 34,408 | 33,542 | 32,434 | 32,837 | 32,602 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 35,493 | 34,408 | 33,542 | 32,434 | 32,837 | 32,602 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 358,053 | 381,990 | 367,252 | 352,801 | 353,897 | 356,649 | 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 | 9.91% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.01% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.13% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.19% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.28% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.14% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.29% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.50% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.57% | 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 |
|---|---|---|---|---|---|---|
| Kirkwood Bank and Trust Company (this bank) | CBLR | NA | NA | NA | 9.91% | |
| Sherburne Bank | $351.1M | Risk-based | 10.24% | 10.24% | 11.49% | 9.46% |
| Today's Bank | $351.0M | Risk-based | 13.81% | 13.81% | 15.06% | 9.54% |
| CLB the Community Bank | $350.9M | CBLR | NA | NA | NA | 11.36% |
| 1st Trust Bank, Inc. | $351.7M | CBLR | NA | NA | NA | 9.65% |
| New Albin Savings Bank | $350.6M | Risk-based | 39.92% | 39.92% | 40.67% | 15.53% |
| Western Bank, Artesia, New Mexico | $350.5M | Risk-based | 15.80% | 15.80% | 16.77% | 11.14% |
| Iowa State Bank and Trust Company | $352.1M | Risk-based | 10.90% | 10.90% | 11.97% | 8.01% |
| The Business Bank | $352.2M | Risk-based | 14.74% | 14.74% | 15.70% | 12.40% |
| Cowboy Bank | $350.3M | CBLR | NA | NA | NA | 12.72% |
| Sterling Bank | $352.4M | Risk-based | 13.52% | 13.52% | 14.52% | 9.37% |
| Peer 25th percentile | 12.21% | 12.21% | 13.24% | 9.48% | ||
| Peer median | 13.81% | 13.81% | 15.06% | 10.39% | ||
| Peer 75th percentile | 15.27% | 15.27% | 16.24% | 12.14% | ||
| This bank's percentile | NA | NA | NA | 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/908450/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.