Lincoln Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.04% (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: 5.04% (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 11.79% +5.29 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 | $158.5M | 158,517 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,344,595 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.29 pp | $71.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.79% +3.79 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 | $158.5M | 158,517 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,344,595 | RCOAA223 |
| Recomputed ratio | 11.79% | numerator / denominator | |
| Filed ratio | 11.79% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.79 pp | $50.9M | capital that could be lost first |
Total risk-based capital ratio 13.04% +3.04 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 | $175.3M | 175,348 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.34B | 1,344,595 | RCOAA223 |
| Recomputed ratio | 13.04% | numerator / denominator | |
| Filed ratio | 13.04% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.04 pp | $40.9M | capital that could be lost first |
Tier 1 leverage ratio 9.12% +4.12 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 | $158.5M | 158,517 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.74B | 1,737,824 | RCOAA224 |
| Recomputed ratio | 9.12% | numerator / denominator | |
| Filed ratio | 9.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.12 pp | $71.6M | 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 | 101,319 | 100,985 | 91,664 | 91,356 | 91,356 | 91,356 | RCOAP742 |
| Retained earnings | 76,777 | 75,123 | 86,300 | 87,312 | 86,484 | 87,059 | RCOAKW00 |
| Accumulated other comprehensive income | (10,301) | (13,263) | (22,492) | (24,097) | (30,336) | (25,998) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 167,795 | 162,845 | 155,472 | 154,571 | 147,504 | 152,417 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (9,278) | (4,011) | 5,864 | 6,943 | 13,104 | 8,681 | P859 - P840 |
| Common equity Tier 1 capital | 158,517 | 158,834 | 161,336 | 161,514 | 160,608 | 161,098 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 158,517 | 158,834 | 161,336 | 161,514 | 160,608 | 161,098 | RCOA8274 |
| Tier 2 capital | 16,831 | 16,215 | 16,604 | 17,207 | 16,602 | 16,364 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,831 | 16,215 | 16,604 | 17,207 | 16,602 | 16,364 | RCOA5310 |
| Total capital | 175,348 | 175,049 | 177,940 | 178,721 | 177,210 | 177,462 | RCOA3792 |
| Total risk-weighted assets | 1,344,595 | 1,294,900 | 1,327,075 | 1,376,230 | 1,414,367 | 1,452,479 | RCOAA223 |
| Average total assets for the leverage ratio | 1,737,824 | 1,765,071 | 1,782,255 | 1,782,562 | 1,841,490 | 1,852,456 | 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 | $93.6M | $2.1M | 2.27% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $245.3M | $68.3M | 27.86% | 5.08% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $24.8M | $5.0M | 20.00% | 0.37% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $210.8M | $120.7M | 57.28% | 8.97% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $49.6M | $74.4M | 150.00% | 5.52% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $923.5M | $884.3M | 95.76% | 65.67% | RC-R Part II, item 4.d, 5.d |
| All other assets | $114.4M | $109.4M | 95.64% | 8.12% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $68.1M | $68.1M | 100.00% | 5.06% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $691K | $691K | 100.00% | 0.05% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $13.5M | NA | 1.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.33B | ties to item 31 ($1.33B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.35B | RCONB704 |
| Less: excess allowance for credit losses | $2.0M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.34B | 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 | 11.79% | 11.79% | 13.04% | 9.12% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.27% | 12.27% | 13.52% | 9.00% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.16% | 12.16% | 13.41% | 9.05% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 11.74% | 11.74% | 12.99% | 9.06% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 11.36% | 11.36% | 12.53% | 8.72% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 11.09% | 11.09% | 12.22% | 8.70% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.61% | 10.61% | 11.59% | 8.69% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.07% | 11.07% | 12.23% | 9.08% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.36% | 11.36% | 12.53% | 9.17% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.26% | 11.26% | 12.52% | 9.16% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.70% | 10.70% | 11.96% | 8.67% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.55% | 10.55% | 11.80% | 8.78% | 12.78% | 12.79% | 13.93% | 10.03% |
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 Savings Bank (this bank) | Risk-based | 11.79% | 11.79% | 13.04% | 9.12% | |
| Foresight Bank | $1.71B | CBLR | NA | NA | NA | 11.27% |
| CBI Bank & Trust | $1.70B | Risk-based | 13.00% | 13.00% | 14.18% | 10.23% |
| The Adirondack Trust Company | $1.70B | Risk-based | 16.98% | 16.99% | 18.25% | 10.49% |
| Servbank, N.A. | $1.70B | CBLR | NA | NA | NA | 11.81% |
| Chesapeake Bank | $1.72B | Risk-based | 14.25% | 14.25% | 15.15% | 11.18% |
| Security Bank and Trust Company | $1.70B | Risk-based | 14.09% | 14.09% | 14.34% | 10.92% |
| Availa Bank | $1.73B | Risk-based | 12.55% | 12.55% | 13.66% | 9.33% |
| Ives Bank | $1.73B | CBLR | NA | NA | NA | 13.87% |
| The Security National Bank of Sioux City, Iowa | $1.69B | CBLR | NA | NA | NA | 12.79% |
| Commercial Bank of Texas, N.A. | $1.69B | Risk-based | 15.44% | 15.44% | 16.69% | 10.60% |
| Peer 25th percentile | 13.27% | 13.27% | 14.22% | 10.52% | ||
| Peer median | 14.17% | 14.17% | 14.75% | 11.05% | ||
| Peer 75th percentile | 15.14% | 15.14% | 16.31% | 11.68% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/589943/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.