Logan County Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 23.09% (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: 23.09% (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 29.84% +23.34 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 | $20.7M | 20,679 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.3M | 69,293 | RCOAA223 |
| Recomputed ratio | 29.84% | numerator / denominator | |
| Filed ratio | 29.84% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +23.34 pp | $16.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 29.84% +21.84 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 | $20.7M | 20,679 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.3M | 69,293 | RCOAA223 |
| Recomputed ratio | 29.84% | numerator / denominator | |
| Filed ratio | 29.84% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +21.84 pp | $15.1M | capital that could be lost first |
Total risk-based capital ratio 31.09% +21.09 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 | $21.5M | 21,545 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.3M | 69,293 | RCOAA223 |
| Recomputed ratio | 31.09% | numerator / denominator | |
| Filed ratio | 31.09% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +21.09 pp | $14.6M | capital that could be lost first |
Tier 1 leverage ratio 16.89% +11.89 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 | $20.7M | 20,679 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.5M | 122,459 | RCOAA224 |
| Recomputed ratio | 16.89% | numerator / denominator | |
| Filed ratio | 16.89% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.89 pp | $14.6M | 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 | 600 | 600 | 600 | 600 | 600 | 600 | RCOAP742 |
| Retained earnings | 20,079 | 19,777 | 19,460 | 19,347 | 19,070 | 18,850 | RCOAKW00 |
| Accumulated other comprehensive income | (998) | (1,116) | (1,007) | (899) | (1,308) | (1,387) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,681 | 19,261 | 19,053 | 19,048 | 18,362 | 18,063 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 998 | 1,116 | 1,007 | 899 | 1,308 | 1,387 | P859 - P840 |
| Common equity Tier 1 capital | 20,679 | 20,377 | 20,060 | 19,947 | 19,670 | 19,450 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,679 | 20,377 | 20,060 | 19,947 | 19,670 | 19,450 | RCOA8274 |
| Tier 2 capital | 866 | 830 | 807 | 782 | 766 | 778 | RCOA5311 |
| Allowance includable in Tier 2 capital | 866 | 830 | 807 | 782 | 766 | 778 | RCOA5310 |
| Total capital | 21,545 | 21,207 | 20,867 | 20,729 | 20,436 | 20,228 | RCOA3792 |
| Total risk-weighted assets | 69,293 | 67,345 | 70,512 | 67,195 | 67,622 | 66,305 | RCOAA223 |
| Average total assets for the leverage ratio | 122,459 | 118,557 | 118,762 | 119,967 | 117,329 | 113,815 | 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 | $1.8M | $127K | 7.24% | 0.18% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $37.0M | $7.7M | 20.69% | 11.05% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $36.0M | $18.7M | 51.94% | 27.00% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $35K | $35K | 100.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $37.7M | $37.7M | 100.00% | 54.35% | RC-R Part II, item 4.d, 5.d |
| All other assets | $4.0M | $4.0M | 100.00% | 5.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.8M | $1.1M | 63.96% | 1.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$200 | 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 | $69.3M | ties to item 31 ($69.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $69.3M | RCONB704 |
| Less: excess allowance for credit losses | $32K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $69.3M | 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 | 29.84% | 29.84% | 31.09% | 16.89% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 30.26% | 30.26% | 31.49% | 17.19% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 28.45% | 28.45% | 29.59% | 16.89% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 29.69% | 29.69% | 30.85% | 16.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 29.09% | 29.09% | 30.22% | 16.76% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 29.33% | 29.33% | 30.51% | 17.09% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 29.45% | 29.45% | 30.59% | 16.95% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 29.71% | 29.71% | 30.81% | 17.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 30.04% | 30.04% | 31.12% | 17.52% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 30.30% | 30.30% | 31.34% | 17.71% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 30.66% | 30.66% | 31.72% | 17.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 31.15% | 31.15% | 32.15% | 18.41% | 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 |
|---|---|---|---|---|---|---|
| Logan County Bank (this bank) | Risk-based | 29.84% | 29.84% | 31.09% | 16.89% | |
| Heritage Bank Minnesota | $120.9M | Risk-based | 9.98% | 9.98% | 11.04% | 7.27% |
| California International Bank, N.A. | $120.9M | CBLR | NA | NA | NA | 13.51% |
| Custer Federal State Bank | $120.7M | CBLR | NA | NA | NA | 11.99% |
| Key Community Bank | $121.0M | CBLR | NA | NA | NA | 10.66% |
| The First National Bank of Williamson | $120.3M | CBLR | NA | NA | NA | 20.13% |
| The First State Bank | $121.4M | Risk-based | 15.85% | 15.85% | 16.92% | 13.46% |
| United Bank & Trust Co. | $120.1M | Risk-based | 16.47% | 16.47% | 17.70% | 10.46% |
| Global Innovations Bank | $120.1M | Risk-based | 11.57% | 11.57% | 12.48% | 8.47% |
| Centrebank | $120.0M | CBLR | NA | NA | NA | 17.16% |
| Peer 25th percentile | 11.17% | 11.17% | 12.12% | 10.46% | ||
| Peer median | 13.71% | 13.71% | 14.70% | 11.99% | ||
| Peer 75th percentile | 16.00% | 16.00% | 17.12% | 13.51% | ||
| This bank's percentile | 100 | 100 | 100 | 78 |
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/932642/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.