Lincoln Savings Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Accumulated other comprehensive income climbed 22.3% in Q2 2026, from -$13.3M to -$10.3M. It was the largest change from Q1 2026 among the key lines here. Lincoln Savings Bank ranks 89th of 114 Iowa banks on CET1 ratio, in the lower half at 11.79% (Q2 2026). The median for banks in the $1B-10B asset tier is 13.48% on CET1 ratio. Lincoln Savings Bank sits 1.69 points lower, at 11.79% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 11.79% |
| Tier 1 risk-based capital ratio | 11.79% |
| Total risk-based capital ratio | 13.04% |
| Tier 1 leverage ratio | 9.12% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $158.5M |
| Tier 1 capital | $158.5M |
| Total risk-based capital | $175.3M |
| Total equity capital | $167.8M |
| Risk-weighted assets | $1.34B |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 9.80% |
| Tangible equity to tangible assets | 8.89% |
| Equity capital to average assets | 9.55% |
| Internal capital growth rate | 4.06% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $5.5M |
| Common stock surplus | $95.8M |
| Retained earnings | $76.8M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$10.3M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 10.55% | 10.55% | 11.80% | 8.78% | $1.56B |
| Q4 2023 | 10.70% | 10.70% | 11.96% | 8.67% | $1.54B |
| Q1 2024 | 11.26% | 11.26% | 12.52% | 9.16% | $1.52B |
| Q2 2024 | 11.36% | 11.36% | 12.53% | 9.17% | $1.49B |
| Q3 2024 | 11.07% | 11.07% | 12.23% | 9.08% | $1.51B |
| Q4 2024 | 10.61% | 10.61% | 11.59% | 8.69% | $1.52B |
| Q1 2025 | 11.09% | 11.09% | 12.22% | 8.70% | $1.45B |
| Q2 2025 | 11.36% | 11.36% | 12.53% | 8.72% | $1.41B |
| Q3 2025 | 11.74% | 11.74% | 12.99% | 9.06% | $1.38B |
| Q4 2025 | 12.16% | 12.16% | 13.41% | 9.05% | $1.33B |
| Q1 2026 | 12.27% | 12.27% | 13.52% | 9.00% | $1.29B |
| Q2 2026 | 11.79% | 11.79% | 13.04% | 9.12% | $1.34B |
Lincoln Savings Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Lincoln Savings Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Lincoln Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 14207) · FFIEC NIC profile (RSSD 589943)