Longview Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 4.77% (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: 4.77% (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 11.87% +5.37 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 | $25.9M | 25,937 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.5M | 218,491 | RCOAA223 |
| Recomputed ratio | 11.87% | numerator / denominator | |
| Filed ratio | 11.87% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.37 pp | $11.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.87% +3.87 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 | $25.9M | 25,937 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.5M | 218,491 | RCOAA223 |
| Recomputed ratio | 11.87% | numerator / denominator | |
| Filed ratio | 11.87% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.87 pp | $8.5M | capital that could be lost first |
Total risk-based capital ratio 12.77% +2.77 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 | $27.9M | 27,903 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $218.5M | 218,491 | RCOAA223 |
| Recomputed ratio | 12.77% | numerator / denominator | |
| Filed ratio | 12.77% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +2.77 pp | $6.1M | capital that could be lost first |
Tier 1 leverage ratio 8.50% +3.50 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 | $25.9M | 25,937 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $305.0M | 304,990 | RCOAA224 |
| Recomputed ratio | 8.50% | numerator / denominator | |
| Filed ratio | 8.50% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.50 pp | $10.7M | 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 | 29,237 | 23,592 | 23,592 | 23,092 | 23,092 | 23,092 | RCOAP742 |
| Retained earnings | 9,155 | 8,885 | 8,609 | 8,102 | 8,121 | 7,955 | RCOAKW00 |
| Accumulated other comprehensive income | (635) | (370) | (292) | (269) | (536) | (627) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 37,757 | 32,107 | 31,909 | 30,925 | 30,677 | 30,420 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (11,820) | (10,234) | (10,344) | (10,746) | (10,522) | (10,474) | P859 - P840 |
| Common equity Tier 1 capital | 25,937 | 21,873 | 21,565 | 20,179 | 20,155 | 19,946 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,937 | 21,873 | 21,565 | 20,179 | 20,155 | 19,946 | RCOA8274 |
| Tier 2 capital | 1,966 | 1,677 | 1,606 | 1,560 | 1,677 | 1,541 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,966 | 1,677 | 1,606 | 1,560 | 1,677 | 1,541 | RCOA5310 |
| Total capital | 27,903 | 23,550 | 23,171 | 21,739 | 21,832 | 21,487 | RCOA3792 |
| Total risk-weighted assets | 218,491 | 179,991 | 208,014 | 208,926 | 201,329 | 190,564 | RCOAA223 |
| Average total assets for the leverage ratio | 304,990 | 261,724 | 261,233 | 251,811 | 242,651 | 243,044 | 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 | $18.8M | $312K | 1.66% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.1M | $3.3M | 7.25% | 1.49% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.9M | $7.5M | 75.86% | 3.45% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $84.2M | $45.0M | 53.48% | 20.61% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.6M | $5.4M | 150.00% | 2.46% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $137.8M | $133.2M | 96.67% | 60.95% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.1M | $11.1M | 100.00% | 5.08% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $12.7M | NA | 5.81% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $205.8M | does not tie to item 31 ($218.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $218.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $218.5M | 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 | 11.87% | 11.87% | 12.77% | 8.50% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.15% | 12.15% | 13.08% | 8.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.37% | 10.37% | 11.14% | 8.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 9.66% | 9.66% | 10.41% | 8.01% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.01% | 10.01% | 10.84% | 8.31% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.47% | 10.47% | 11.28% | 8.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.79% | 10.79% | 11.63% | 8.00% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 11.51% | 11.51% | 12.17% | 7.96% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.63% | 13.63% | 14.32% | 8.59% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.82% | 14.82% | 15.55% | 8.29% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 14.59% | 14.59% | 15.30% | 8.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 14.17% | 14.17% | 14.86% | 7.68% | 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 |
|---|---|---|---|---|---|---|
| Longview Community Bank (this bank) | Risk-based | 11.87% | 11.87% | 12.77% | 8.50% | |
| First Bethany Bank & Trust | $316.8M | CBLR | NA | NA | NA | 9.10% |
| Evermore Bank | $316.9M | Risk-based | 15.65% | 15.65% | 16.83% | 13.52% |
| Profile Bank | $316.6M | CBLR | NA | NA | NA | 9.27% |
| Bank of Coushatta | $317.1M | Risk-based | 14.22% | 14.22% | 15.20% | 9.23% |
| Sewickley Savings Bank | $316.3M | Risk-based | 45.40% | 45.40% | 45.40% | 23.76% |
| First Southern Bank | $317.3M | CBLR | NA | NA | NA | 10.57% |
| Putnam County State Bank | $317.6M | CBLR | NA | NA | NA | 13.52% |
| Bank of York | $317.7M | Risk-based | 34.14% | 34.14% | 35.12% | 12.88% |
| Bankmiami | $317.9M | Risk-based | 28.79% | 28.79% | 29.73% | 11.43% |
| Peer 25th percentile | 15.65% | 15.65% | 16.83% | 9.27% | ||
| Peer median | 28.79% | 28.79% | 29.73% | 11.43% | ||
| Peer 75th percentile | 34.14% | 34.14% | 35.12% | 13.52% | ||
| 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/830645/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.