Lake Country Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.59% (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: 13.59% (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 20.34% +13.84 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 | $3.8M | 3,765 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.5M | 18,508 | RCOAA223 |
| Recomputed ratio | 20.34% | numerator / denominator | |
| Filed ratio | 20.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.84 pp | $2.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.34% +12.34 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 | $3.8M | 3,765 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.5M | 18,508 | RCOAA223 |
| Recomputed ratio | 20.34% | numerator / denominator | |
| Filed ratio | 20.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.34 pp | $2.3M | capital that could be lost first |
Total risk-based capital ratio 21.59% +11.59 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 | $4.0M | 3,996 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $18.5M | 18,508 | RCOAA223 |
| Recomputed ratio | 21.59% | numerator / denominator | |
| Filed ratio | 21.59% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.59 pp | $2.1M | capital that could be lost first |
Tier 1 leverage ratio 11.92% +6.92 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 | $3.8M | 3,765 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $31.6M | 31,586 | RCOAA224 |
| Recomputed ratio | 11.92% | numerator / denominator | |
| Filed ratio | 11.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.92 pp | $2.2M | 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 | 4,095 | 4,095 | 4,095 | 4,095 | 4,095 | 4,095 | RCOAP742 |
| Retained earnings | (232) | (266) | (266) | (231) | (244) | (242) | RCOAKW00 |
| Accumulated other comprehensive income | (722) | (705) | (678) | (712) | (918) | (911) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,141 | 3,124 | 3,151 | 3,152 | 2,933 | 2,942 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 624 | 607 | 580 | 605 | 802 | 795 | P859 - P840 |
| Common equity Tier 1 capital | 3,765 | 3,731 | 3,731 | 3,757 | 3,735 | 3,737 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,765 | 3,731 | 3,731 | 3,757 | 3,735 | 3,737 | RCOA8274 |
| Tier 2 capital | 231 | 216 | 191 | 202 | 201 | 200 | RCOA5311 |
| Allowance includable in Tier 2 capital | 231 | 216 | 191 | 202 | 201 | 200 | RCOA5310 |
| Total capital | 3,996 | 3,947 | 3,922 | 3,959 | 3,936 | 3,937 | RCOA3792 |
| Total risk-weighted assets | 18,508 | 17,666 | 16,584 | 16,501 | 18,378 | 18,406 | RCOAA223 |
| Average total assets for the leverage ratio | 31,586 | 31,613 | 32,596 | 33,683 | 32,417 | 33,182 | 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 | $5.3M | $68K | 1.27% | 0.37% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $7.7M | $1.1M | 14.82% | 6.13% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $1.0M | $201K | 20.00% | 1.09% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $5.7M | $3.6M | 62.80% | 19.47% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $11.6M | $11.6M | 100.00% | 62.63% | RC-R Part II, item 4.d, 5.d |
| All other assets | $1.3M | $1.5M | 115.95% | 8.30% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $391K | $371K | 94.88% | 2.00% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $800 | 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 | $18.5M | ties to item 31 ($18.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $18.5M | RCONB704 |
| Less: excess allowance for credit losses | $11K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $18.5M | 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 | 20.34% | 20.34% | 21.59% | 11.92% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 21.12% | 21.12% | 22.34% | 11.80% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 22.50% | 22.50% | 23.65% | 11.45% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 22.77% | 22.77% | 23.99% | 11.15% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 20.32% | 20.32% | 21.42% | 11.52% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 20.30% | 20.30% | 21.39% | 11.26% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 23.03% | 23.03% | 23.93% | 11.30% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 25.29% | 25.29% | 26.32% | 11.80% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 24.84% | 24.84% | 25.89% | 13.25% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 23.12% | 23.12% | 24.07% | 12.77% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 24.86% | 24.86% | 25.80% | 12.77% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 24.31% | 24.31% | 25.24% | 12.48% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Lake Country Community Bank (this bank) | Risk-based | 20.34% | 20.34% | 21.59% | 11.92% | |
| First Progressive Bank | $31.6M | CBLR | NA | NA | NA | 28.01% |
| GS&L Municipal Bank | $31.6M | Risk-based | 92.80% | 92.80% | 92.80% | 44.48% |
| Maxwell State Bank | $31.7M | Risk-based | 22.06% | 22.06% | 23.06% | 15.45% |
| Jackson Savings Bank, SSB | $31.9M | Risk-based | 45.31% | 45.31% | 45.75% | 23.04% |
| Bank of Cattaraugus | $31.0M | Risk-based | 17.39% | 17.39% | 18.48% | 10.32% |
| Martinsville First Savings Bank | $32.1M | Risk-based | 46.86% | 46.86% | 48.01% | 20.46% |
| Vermont State Bank | $31.0M | Risk-based | 62.96% | 63.32% | 64.61% | 28.17% |
| Generations Community Bank | $30.9M | CBLR | NA | NA | NA | 86.24% |
| The Hopeton State Bank | $30.8M | CBLR | NA | NA | NA | 11.32% |
| Peer 25th percentile | 27.87% | 27.87% | 28.73% | 15.45% | ||
| Peer median | 46.09% | 46.09% | 46.88% | 23.04% | ||
| Peer 75th percentile | 58.94% | 59.21% | 60.46% | 28.17% | ||
| This bank's percentile | 17 | 17 | 17 | 22 |
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/706450/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.