Lincoln Federal Savings Bank of Nebraska: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.55% (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: 11.55% (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 18.27% +11.77 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 | $45.7M | 45,732 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.3M | 250,316 | RCOAA223 |
| Recomputed ratio | 18.27% | numerator / denominator | |
| Filed ratio | 18.27% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.77 pp | $29.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.29% +10.29 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 | $45.8M | 45,785 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.3M | 250,316 | RCOAA223 |
| Recomputed ratio | 18.29% | numerator / denominator | |
| Filed ratio | 18.29% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.29 pp | $25.8M | capital that could be lost first |
Total risk-based capital ratio 19.55% +9.55 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 | $48.9M | 48,925 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $250.3M | 250,316 | RCOAA223 |
| Recomputed ratio | 19.55% | numerator / denominator | |
| Filed ratio | 19.55% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.55 pp | $23.9M | capital that could be lost first |
Tier 1 leverage ratio 11.70% +6.70 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 | $45.8M | 45,785 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $391.4M | 391,449 | RCOAA224 |
| Recomputed ratio | 11.70% | numerator / denominator | |
| Filed ratio | 11.70% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.70 pp | $26.2M | 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 | 2,001 | 2,001 | 2,001 | 2,001 | 2,001 | 2,001 | RCOAP742 |
| Retained earnings | 45,608 | 45,280 | 44,879 | 44,553 | 44,055 | 44,088 | RCOAKW00 |
| Accumulated other comprehensive income | (7,273) | (7,118) | (7,032) | (7,429) | (8,509) | (8,989) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,336 | 40,163 | 39,848 | 39,125 | 37,547 | 37,100 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 5,396 | 5,264 | 5,183 | 5,594 | 6,684 | 7,191 | P859 - P840 |
| Common equity Tier 1 capital | 45,732 | 45,427 | 45,031 | 44,719 | 44,231 | 44,291 | RCOAP859 |
| Additional Tier 1 capital | 53 | 58 | 42 | 31 | 27 | 28 | RCOAP865 |
| Tier 1 capital | 45,785 | 45,485 | 45,073 | 44,750 | 44,258 | 44,319 | RCOA8274 |
| Tier 2 capital | 3,140 | 3,066 | 3,075 | 2,859 | 2,758 | 2,752 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,140 | 3,066 | 3,075 | 2,859 | 2,758 | 2,752 | RCOA5310 |
| Total capital | 48,925 | 48,551 | 48,148 | 47,609 | 47,016 | 47,071 | RCOA3792 |
| Total risk-weighted assets | 250,316 | 244,290 | 245,081 | 227,552 | 219,378 | 218,851 | RCOAA223 |
| Average total assets for the leverage ratio | 391,449 | 388,798 | 381,786 | 373,466 | 377,446 | 377,173 | 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 | $23.8M | $4.5M | 18.75% | 1.77% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $69.3M | $21.2M | 30.58% | 8.44% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $233.7M | $131.8M | 56.40% | 52.47% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $801K | $801K | 100.00% | 0.32% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $50.8M | $46.9M | 92.42% | 18.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.0M | $18.6M | 93.07% | 7.42% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.1M | $13.7M | 1250.00% | 5.47% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $12.3M | $12.3M | 100.00% | 4.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.3M | NA | 0.53% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $249.9M | ties to item 31 ($249.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $251.2M | RCONB704 |
| Less: excess allowance for credit losses | $888K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $250.3M | 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 | 18.27% | 18.29% | 19.55% | 11.70% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 18.60% | 18.62% | 19.87% | 11.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 18.37% | 18.39% | 19.65% | 11.81% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 19.65% | 19.67% | 20.92% | 11.98% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.16% | 20.17% | 21.43% | 11.73% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.24% | 20.25% | 21.51% | 11.75% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.51% | 20.53% | 21.79% | 11.81% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 19.96% | 19.98% | 21.24% | 11.48% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.74% | 18.76% | 20.02% | 11.29% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 19.18% | 19.21% | 20.46% | 11.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 19.75% | 19.78% | 21.04% | 11.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.58% | 20.61% | 21.86% | 12.07% | 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 |
|---|---|---|---|---|---|---|
| Lincoln Federal Savings Bank of Nebraska (this bank) | Risk-based | 18.27% | 18.29% | 19.55% | 11.70% | |
| Fox Valley Savings Bank | $387.3M | CBLR | NA | NA | NA | 15.44% |
| Bankgloucester | $386.9M | Risk-based | 13.48% | 13.48% | 14.73% | 8.70% |
| Central Bank | $386.8M | CBLR | NA | NA | NA | 9.11% |
| The Home Loan Savings Bank | $386.7M | Risk-based | 14.63% | 14.63% | 15.88% | 11.68% |
| Universal Bank | $388.0M | CBLR | NA | NA | NA | 17.80% |
| First National Bank and Trust Company | $388.1M | Risk-based | 12.10% | 12.10% | 12.58% | 7.79% |
| First National Bank & Trust | $386.4M | Risk-based | 15.32% | 15.32% | 16.58% | 9.48% |
| Security State Bank of Oklahoma | $388.2M | Risk-based | 19.59% | 19.59% | 20.79% | 12.41% |
| First National Bank of Clarksdale | $386.1M | CBLR | NA | NA | NA | 12.83% |
| Owen County State Bank | $388.5M | Risk-based | 12.51% | 12.51% | 13.76% | 8.55% |
| Peer 25th percentile | 12.75% | 12.75% | 14.00% | 8.80% | ||
| Peer median | 14.05% | 14.05% | 15.31% | 10.58% | ||
| Peer 75th percentile | 15.15% | 15.15% | 16.41% | 12.73% | ||
| This bank's percentile | 83 | 83 | 83 | 60 |
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/529275/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.