Mason City National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 15.34% +6.34 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $13.8M | 13,842 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.2M | 90,245 | RCOAA224 |
| Recomputed ratio | 15.34% | numerator / denominator | |
| Filed ratio | 15.34% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.34 pp | $5.7M | 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 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 | RCOAP742 |
| Retained earnings | 12,642 | 12,435 | 12,182 | 12,522 | 12,283 | 12,121 | RCOAKW00 |
| Accumulated other comprehensive income | (2,797) | (2,809) | (2,227) | (2,325) | (3,234) | (3,295) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,045 | 10,826 | 11,155 | 11,397 | 10,249 | 10,026 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,797 | 2,809 | 2,227 | 2,325 | 3,234 | 3,295 | P859 - P840 |
| Common equity Tier 1 capital | 13,842 | 13,635 | 13,382 | 13,722 | 13,483 | 13,321 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,842 | 13,635 | 13,382 | 13,722 | 13,483 | 13,321 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 90,245 | 90,770 | 87,356 | 84,073 | 80,218 | 82,392 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 15.34% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 15.02% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 15.32% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 16.32% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 16.81% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 16.17% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 15.72% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 16.04% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 16.39% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 15.82% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 16.03% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 16.63% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Mason City National Bank (this bank) | CBLR | NA | NA | NA | 15.34% | |
| First National Bank of Orwell | $91.5M | CBLR | NA | NA | NA | 11.42% |
| The Old Exchange National Bank of Okawville | $91.3M | Risk-based | 22.27% | 22.27% | 23.15% | 11.13% |
| Nova Bank | $91.2M | CBLR | NA | NA | NA | 28.11% |
| First Bank and Trust Company | $91.2M | Risk-based | 20.55% | 20.55% | 21.80% | 10.55% |
| The First National Bank of Hooker | $91.2M | CBLR | NA | NA | NA | 16.33% |
| Rockland Savings Bank, FSB | $90.8M | Risk-based | 14.54% | 14.54% | 15.60% | 9.67% |
| Menard Bank | $90.7M | CBLR | NA | NA | NA | 12.72% |
| Logan State Bank | $92.2M | Risk-based | 12.53% | 12.53% | 13.65% | 9.06% |
| Bank of Lake Village | $90.6M | Risk-based | 21.01% | 21.01% | 22.30% | 16.10% |
| Milton Savings Bank | $90.6M | Risk-based | 31.35% | 31.35% | 32.60% | 16.89% |
| Peer 25th percentile | 16.04% | 16.04% | 17.15% | 10.69% | ||
| Peer median | 20.78% | 20.78% | 22.05% | 12.07% | ||
| Peer 75th percentile | 21.96% | 21.96% | 22.94% | 16.27% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/108746/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.