LNB Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.23% (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: 10.23% (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 16.98% +10.48 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 | $17.4M | 17,416 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.6M | 102,592 | RCOAA223 |
| Recomputed ratio | 16.98% | numerator / denominator | |
| Filed ratio | 16.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.48 pp | $10.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.98% +8.98 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 | $17.4M | 17,416 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.6M | 102,592 | RCOAA223 |
| Recomputed ratio | 16.98% | numerator / denominator | |
| Filed ratio | 16.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.98 pp | $9.2M | capital that could be lost first |
Total risk-based capital ratio 18.23% +8.23 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 | $18.7M | 18,704 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $102.6M | 102,592 | RCOAA223 |
| Recomputed ratio | 18.23% | numerator / denominator | |
| Filed ratio | 18.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.23 pp | $8.4M | capital that could be lost first |
Tier 1 leverage ratio 9.36% +4.36 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 | $17.4M | 17,416 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $186.1M | 186,103 | RCOAA224 |
| Recomputed ratio | 9.36% | numerator / denominator | |
| Filed ratio | 9.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.36 pp | $8.1M | 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 | 800 | 800 | 800 | 800 | 800 | 800 | RCOAP742 |
| Retained earnings | 16,616 | 16,190 | 15,846 | 15,577 | 15,320 | 15,053 | RCOAKW00 |
| Accumulated other comprehensive income | (287) | (264) | (169) | (215) | (351) | (447) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,129 | 16,726 | 16,477 | 16,162 | 15,769 | 15,406 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 287 | 264 | 169 | 215 | 351 | 447 | P859 - P840 |
| Common equity Tier 1 capital | 17,416 | 16,990 | 16,646 | 16,377 | 16,120 | 15,853 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,416 | 16,990 | 16,646 | 16,377 | 16,120 | 15,853 | RCOA8274 |
| Tier 2 capital | 1,288 | 1,403 | 1,296 | 1,262 | 1,232 | 1,328 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,288 | 1,403 | 1,296 | 1,262 | 1,232 | 1,328 | RCOA5310 |
| Total capital | 18,704 | 18,393 | 17,942 | 17,639 | 17,352 | 17,181 | RCOA3792 |
| Total risk-weighted assets | 102,592 | 111,918 | 103,279 | 100,526 | 98,108 | 105,900 | RCOAA223 |
| Average total assets for the leverage ratio | 186,103 | 177,309 | 173,091 | 168,582 | 165,226 | 159,496 | 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 | $19.2M | $150K | 0.78% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $16.4M | $2.0M | 12.02% | 1.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $103.1M | $56.2M | 54.53% | 54.55% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $24K | $36K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $36.3M | $36.3M | 100.00% | 35.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.8M | $7.0M | 89.78% | 6.76% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.4M | $1.4M | 100.00% | 1.35% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $100 | 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 | $103.0M | ties to item 31 ($103.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $103.0M | RCONB704 |
| Less: excess allowance for credit losses | $448K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $102.6M | 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 | 16.98% | 16.98% | 18.23% | 9.36% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.18% | 15.18% | 16.43% | 9.58% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.12% | 16.12% | 17.37% | 9.62% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.29% | 16.29% | 17.55% | 9.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.43% | 16.43% | 17.69% | 9.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.97% | 14.97% | 16.22% | 9.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.35% | 16.35% | 17.60% | 9.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.17% | 17.17% | 18.42% | 9.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.99% | 16.99% | 18.24% | 9.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.92% | 16.92% | 18.18% | 9.18% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 16.63% | 16.63% | 17.88% | 9.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.65% | 16.65% | 17.91% | 9.09% | 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 |
|---|---|---|---|---|---|---|
| LNB Community Bank (this bank) | Risk-based | 16.98% | 16.98% | 18.23% | 9.36% | |
| Gateway Bank | $181.0M | CBLR | NA | NA | NA | 9.65% |
| Slovenian Savings & Loan Association of Franklin-Conemaugh | $180.8M | CBLR | NA | NA | NA | 9.88% |
| Bank of Hydro | $180.8M | CBLR | NA | NA | NA | 11.56% |
| Battle Bank, N.A. | $180.8M | CBLR | NA | NA | NA | 33.32% |
| Peoples State Bank | $181.2M | Risk-based | 18.62% | 18.62% | 19.65% | 10.66% |
| Town Center Bank | $180.6M | Risk-based | 12.24% | 12.24% | 13.16% | 11.38% |
| The Farmers State Bank | $180.5M | CBLR | NA | NA | NA | 10.05% |
| Farmers and Merchants State Bank | $180.4M | Risk-based | 11.73% | 11.73% | 12.96% | 11.02% |
| Feliciana Bank & Trust Company | $180.4M | CBLR | NA | NA | NA | 11.81% |
| Greater State Bank | $180.2M | Risk-based | 14.45% | 14.45% | 15.70% | 11.05% |
| Peer 25th percentile | 12.11% | 12.11% | 13.11% | 10.20% | ||
| Peer median | 13.34% | 13.34% | 14.43% | 11.04% | ||
| Peer 75th percentile | 15.49% | 15.49% | 16.69% | 11.51% | ||
| This bank's percentile | 75 | 75 | 75 | 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/176642/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.