Marion Center Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.11% (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: 5.11% (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 12.03% +5.53 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 | $34.6M | 34,562 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $287.3M | 287,264 | RCOAA223 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.53 pp | $15.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.03% +4.03 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 | $34.6M | 34,562 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $287.3M | 287,264 | RCOAA223 |
| Recomputed ratio | 12.03% | numerator / denominator | |
| Filed ratio | 12.03% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.03 pp | $11.6M | capital that could be lost first |
Total risk-based capital ratio 13.11% +3.11 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 | $37.7M | 37,658 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $287.3M | 287,264 | RCOAA223 |
| Recomputed ratio | 13.11% | numerator / denominator | |
| Filed ratio | 13.11% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.11 pp | $8.9M | capital that could be lost first |
Tier 1 leverage ratio 7.91% +2.91 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 | $34.6M | 34,562 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $437.1M | 437,063 | RCOAA224 |
| Recomputed ratio | 7.91% | numerator / denominator | |
| Filed ratio | 7.91% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +2.91 pp | $12.7M | 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 | 1,361 | 1,361 | 1,361 | 1,361 | 1,362 | 1,361 | RCOAP742 |
| Retained earnings | 33,567 | 32,860 | 32,066 | 31,244 | 30,938 | 30,232 | RCOAKW00 |
| Accumulated other comprehensive income | (8,253) | (8,244) | (7,861) | (8,120) | (9,497) | (10,040) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,675 | 25,977 | 25,566 | 24,485 | 22,803 | 21,553 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,887 | 7,878 | 7,495 | 7,754 | 9,130 | 9,674 | P859 - P840 |
| Common equity Tier 1 capital | 34,562 | 33,855 | 33,061 | 32,239 | 31,933 | 31,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,562 | 33,855 | 33,061 | 32,239 | 31,933 | 31,227 | RCOA8274 |
| Tier 2 capital | 3,096 | 3,114 | 3,119 | 3,194 | 2,945 | 2,901 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,096 | 3,114 | 3,119 | 3,194 | 2,945 | 2,901 | RCOA5310 |
| Total capital | 37,658 | 36,969 | 36,180 | 35,433 | 34,878 | 34,128 | RCOA3792 |
| Total risk-weighted assets | 287,264 | 281,072 | 281,001 | 283,037 | 288,280 | 283,789 | RCOAA223 |
| Average total assets for the leverage ratio | 437,063 | 434,477 | 434,375 | 437,604 | 439,203 | 432,352 | 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 | $12.6M | $481K | 3.83% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.2M | $21.2M | 23.78% | 7.38% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $148.8M | $74.4M | 50.00% | 25.89% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $3.2M | $4.2M | 128.55% | 1.45% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $167.7M | $166.9M | 99.51% | 58.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.1M | $13.2M | 93.29% | 4.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $4.3M | $4.3M | 100.00% | 1.48% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.7M | NA | 0.93% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $284.6M | ties to item 31 ($284.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $287.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $287.3M | 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 | 12.03% | 12.03% | 13.11% | 7.91% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.04% | 12.04% | 13.15% | 7.79% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 11.77% | 11.77% | 12.88% | 7.61% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.39% | 11.39% | 12.52% | 7.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.08% | 11.08% | 12.10% | 7.27% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.00% | 11.00% | 12.03% | 7.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.98% | 10.98% | 11.99% | 7.21% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.67% | 10.67% | 11.69% | 6.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.41% | 10.41% | 11.49% | 6.81% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.37% | 10.37% | 11.46% | 6.86% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.32% | 10.32% | 11.39% | 6.98% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.33% | 10.33% | 11.43% | 7.01% | 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 |
|---|---|---|---|---|---|---|
| Marion Center Bank (this bank) | Risk-based | 12.03% | 12.03% | 13.11% | 7.91% | |
| The Commercial National Bank of Brady | $425.4M | Risk-based | 13.18% | 13.18% | 14.35% | 10.24% |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| Centinel Bank of Taos | $424.8M | Risk-based | 22.69% | 22.69% | 23.67% | 9.22% |
| Winnsboro State Bank & Trust Company | $425.7M | CBLR | NA | NA | NA | 10.85% |
| Sugar River Bank | $424.3M | CBLR | NA | NA | NA | 14.13% |
| First State Bank | $424.2M | CBLR | NA | NA | NA | 9.83% |
| Heritage Bank of the Ozarks | $424.0M | CBLR | NA | NA | NA | 9.64% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| The Lamesa National Bank | $426.8M | Risk-based | 41.91% | 41.91% | 43.16% | 11.95% |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| Peer 25th percentile | 17.93% | 17.93% | 19.01% | 9.93% | ||
| Peer median | 22.69% | 22.69% | 23.67% | 10.65% | ||
| Peer 75th percentile | 32.30% | 32.30% | 33.41% | 13.17% | ||
| 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/947525/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.