Lake Elmo Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.39% (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: 9.39% (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 16.14% +9.64 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 | $62.0M | 62,028 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.3M | 384,291 | RCOAA223 |
| Recomputed ratio | 16.14% | numerator / denominator | |
| Filed ratio | 16.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.64 pp | $37.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.14% +8.14 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 | $62.0M | 62,028 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.3M | 384,291 | RCOAA223 |
| Recomputed ratio | 16.14% | numerator / denominator | |
| Filed ratio | 16.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.14 pp | $31.3M | capital that could be lost first |
Total risk-based capital ratio 17.39% +7.39 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 | $66.8M | 66,846 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $384.3M | 384,291 | RCOAA223 |
| Recomputed ratio | 17.39% | numerator / denominator | |
| Filed ratio | 17.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.39 pp | $28.4M | capital that could be lost first |
Tier 1 leverage ratio 11.62% +6.62 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 | $62.0M | 62,028 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $533.6M | 533,599 | RCOAA224 |
| Recomputed ratio | 11.62% | numerator / denominator | |
| Filed ratio | 11.62% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.62 pp | $35.3M | 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 | 40,000 | 40,000 | 35,000 | 35,000 | 35,000 | 35,000 | RCOAP742 |
| Retained earnings | 22,028 | 21,258 | 23,972 | 24,709 | 23,051 | 22,314 | RCOAKW00 |
| Accumulated other comprehensive income | (1,885) | (1,897) | (1,752) | (1,928) | (2,452) | (2,752) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 60,143 | 59,361 | 57,220 | 57,781 | 55,599 | 54,562 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,885 | 1,897 | 1,752 | 1,928 | 2,452 | 2,752 | P859 - P840 |
| Common equity Tier 1 capital | 62,028 | 61,258 | 58,972 | 59,709 | 58,051 | 57,314 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 62,028 | 61,258 | 58,972 | 59,709 | 58,051 | 57,314 | RCOA8274 |
| Tier 2 capital | 4,818 | 4,660 | 4,605 | 4,588 | 4,453 | 4,366 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,818 | 4,660 | 4,605 | 4,588 | 4,453 | 4,366 | RCOA5310 |
| Total capital | 66,846 | 65,918 | 63,577 | 64,297 | 62,504 | 61,680 | RCOA3792 |
| Total risk-weighted assets | 384,291 | 371,403 | 367,294 | 365,730 | 354,951 | 347,908 | RCOAA223 |
| Average total assets for the leverage ratio | 533,599 | 522,386 | 524,335 | 518,739 | 513,706 | 515,695 | 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 | $46.7M | $21K | 0.05% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $43.2M | $4.5M | 10.34% | 1.16% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $212.0M | $129.7M | 61.17% | 33.64% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 1.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $212.5M | $204.9M | 96.43% | 53.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $19.3M | $17.7M | 91.75% | 4.60% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $889K | $11.1M | 1250.00% | 2.88% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $24.2M | $12.1M | 50.00% | 3.14% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $600 | 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 | $385.4M | ties to item 31 ($385.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $385.4M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $384.3M | 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 | 16.14% | 16.14% | 17.39% | 11.62% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.49% | 16.49% | 17.75% | 11.73% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.06% | 16.06% | 17.31% | 11.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.33% | 16.33% | 17.58% | 11.51% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.35% | 16.35% | 17.61% | 11.30% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.47% | 16.47% | 17.73% | 11.11% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.69% | 15.69% | 16.94% | 10.70% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.85% | 15.85% | 17.11% | 10.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.60% | 15.60% | 16.85% | 10.78% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.78% | 15.78% | 17.04% | 10.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.19% | 15.19% | 16.44% | 10.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.34% | 15.34% | 16.60% | 10.13% | 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 |
|---|---|---|---|---|---|---|
| Lake Elmo Bank (this bank) | Risk-based | 16.14% | 16.14% | 17.39% | 11.62% | |
| Peoples Bank | $529.6M | Risk-based | 10.79% | 10.79% | 11.60% | 8.09% |
| The Berkshire Bank | $530.0M | Risk-based | 93.68% | 93.68% | 95.00% | 24.16% |
| First Montana Bank, Inc. | $530.3M | Risk-based | 15.89% | 15.89% | 16.90% | 10.15% |
| First Secure Community Bank | $528.8M | Risk-based | 10.60% | 10.60% | 11.47% | 9.43% |
| High Country Bank | $528.5M | CBLR | NA | NA | NA | 9.62% |
| Citizens Community Bank | $531.0M | CBLR | NA | NA | NA | 9.83% |
| The Peoples Bank | $531.1M | Risk-based | 15.52% | 15.52% | 16.77% | 9.29% |
| Fifth District Savings Bank | $531.8M | Risk-based | 38.90% | 38.90% | 39.48% | 21.41% |
| Huntington Federal Savings Bank | $532.3M | CBLR | NA | NA | NA | 15.07% |
| Peer 25th percentile | 11.97% | 11.97% | 12.89% | 9.43% | ||
| Peer median | 15.71% | 15.71% | 16.84% | 9.83% | ||
| Peer 75th percentile | 33.15% | 33.15% | 33.84% | 15.07% | ||
| This bank's percentile | 67 | 67 | 67 | 67 |
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/1015850/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.