The Lincoln National Bank of Hodgenville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.56% (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: 16.56% (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 23.30% +16.80 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 | $68.5M | 68,473 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $293.8M | 293,836 | RCOAA223 |
| Recomputed ratio | 23.30% | numerator / denominator | |
| Filed ratio | 23.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.80 pp | $49.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.30% +15.30 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 | $68.5M | 68,473 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $293.8M | 293,836 | RCOAA223 |
| Recomputed ratio | 23.30% | numerator / denominator | |
| Filed ratio | 23.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.30 pp | $45.0M | capital that could be lost first |
Total risk-based capital ratio 24.56% +14.56 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 | $72.2M | 72,157 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $293.8M | 293,836 | RCOAA223 |
| Recomputed ratio | 24.56% | numerator / denominator | |
| Filed ratio | 24.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.56 pp | $42.8M | capital that could be lost first |
Tier 1 leverage ratio 14.89% +9.89 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 | $68.5M | 68,473 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $460.0M | 459,970 | RCOAA224 |
| Recomputed ratio | 14.89% | numerator / denominator | |
| Filed ratio | 14.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.89 pp | $45.5M | 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 | 19,747 | 19,747 | 19,747 | 19,747 | 19,747 | 19,747 | RCOAP742 |
| Retained earnings | 49,629 | 48,117 | 46,818 | 46,152 | 44,716 | 43,344 | RCOAKW00 |
| Accumulated other comprehensive income | (3,716) | (4,223) | (3,744) | (4,184) | (5,041) | (4,975) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 65,660 | 63,641 | 62,821 | 61,715 | 59,422 | 58,116 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,813 | 3,320 | 2,841 | 3,281 | 4,138 | 4,072 | P859 - P840 |
| Common equity Tier 1 capital | 68,473 | 66,961 | 65,662 | 64,996 | 63,560 | 62,188 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 68,473 | 66,961 | 65,662 | 64,996 | 63,560 | 62,188 | RCOA8274 |
| Tier 2 capital | 3,684 | 3,634 | 3,594 | 3,628 | 3,601 | 3,595 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,684 | 3,634 | 3,594 | 3,628 | 3,601 | 3,595 | RCOA5310 |
| Total capital | 72,157 | 70,595 | 69,256 | 68,624 | 67,161 | 65,783 | RCOA3792 |
| Total risk-weighted assets | 293,836 | 289,807 | 286,571 | 289,407 | 287,328 | 286,771 | RCOAA223 |
| Average total assets for the leverage ratio | 459,970 | 452,570 | 451,496 | 448,102 | 450,589 | 449,052 | 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 | $18.6M | $2.2M | 11.77% | 0.74% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $54.2M | $16.6M | 30.62% | 5.63% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $19.5M | $3.9M | 20.00% | 1.32% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $228.1M | $123.7M | 54.23% | 41.96% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.3M | $3.4M | 150.00% | 1.16% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.5M | $1.2M | 78.16% | 0.41% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $126.9M | $119.1M | 93.84% | 40.39% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.8M | $12.9M | 108.74% | 4.36% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.6M | $11.9M | 93.99% | 4.02% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | 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 | $294.7M | ties to item 31 ($294.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $294.7M | RCONB704 |
| Less: excess allowance for credit losses | $912K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $293.8M | 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 | 23.30% | 23.30% | 24.56% | 14.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 23.11% | 23.11% | 24.36% | 14.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.91% | 22.91% | 24.17% | 14.54% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 22.46% | 22.46% | 23.71% | 14.50% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.12% | 22.12% | 23.37% | 14.11% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.69% | 21.69% | 22.94% | 13.85% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.39% | 21.39% | 22.64% | 13.76% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.65% | 21.65% | 22.90% | 13.93% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.54% | 21.54% | 22.79% | 13.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.22% | 21.22% | 22.48% | 13.34% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.72% | 21.72% | 22.98% | 13.08% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.75% | 21.75% | 23.01% | 12.78% | 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 |
|---|---|---|---|---|---|---|
| The Lincoln National Bank of Hodgenville (this bank) | Risk-based | 23.30% | 23.30% | 24.56% | 14.89% | |
| Pacific Alliance Bank | $454.4M | CBLR | NA | NA | NA | 13.37% |
| Alliance Bank | $454.8M | CBLR | NA | NA | NA | 12.43% |
| Hometown Bank of Pennsylvania | $453.9M | Risk-based | 10.44% | 10.44% | 11.36% | 8.33% |
| Exchange Bank of Missouri | $453.8M | Risk-based | 11.47% | 11.47% | 12.46% | 9.51% |
| Edison National Bank | $453.7M | Risk-based | 29.49% | 29.49% | 30.74% | 9.03% |
| The Denison State Bank | $453.6M | CBLR | NA | NA | NA | 17.53% |
| Citizens State Bank | $453.3M | Risk-based | 14.01% | 14.01% | 14.82% | 9.58% |
| New Era Bank | $453.1M | CBLR | NA | NA | NA | 13.98% |
| The Hometown Savings Bank | $455.7M | Risk-based | 12.93% | 12.93% | 14.10% | 8.29% |
| First National Bank | $452.8M | CBLR | NA | NA | NA | 10.31% |
| Peer 25th percentile | 11.47% | 11.47% | 12.46% | 9.15% | ||
| Peer median | 12.93% | 12.93% | 14.10% | 9.95% | ||
| Peer 75th percentile | 14.01% | 14.01% | 14.82% | 13.14% | ||
| This bank's percentile | 80 | 80 | 80 | 90 |
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/553944/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.