McIntosh County 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 11.01% +2.01 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 | $13.5M | 13,517 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $122.8M | 122,818 | RCOAA224 |
| Recomputed ratio | 11.01% | numerator / denominator | |
| Filed ratio | 11.01% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.01 pp | $2.5M | 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 | 3,200 | 3,200 | 3,200 | 3,200 | 3,200 | 3,200 | RCOAP742 |
| Retained earnings | 10,317 | 9,858 | 9,367 | 10,771 | 10,266 | 9,764 | RCOAKW00 |
| Accumulated other comprehensive income | (2,147) | (1,920) | (1,967) | (2,139) | (3,051) | (3,026) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,370 | 11,138 | 10,600 | 11,832 | 10,415 | 9,938 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,147 | 1,920 | 1,967 | 2,139 | 3,051 | 3,026 | P859 - P840 |
| Common equity Tier 1 capital | 13,517 | 13,058 | 12,567 | 13,971 | 13,466 | 12,964 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 13,517 | 13,058 | 12,567 | 13,971 | 13,466 | 12,964 | RCOA8274 |
| Tier 2 capital | NA | 1,186 | 1,066 | NA | 1,086 | 1,110 | |
| Allowance includable in Tier 2 capital | NA | 1,186 | 1,066 | NA | 1,086 | 1,110 | |
| Total capital | NA | 14,244 | 13,633 | NA | 14,552 | 14,074 | |
| Total risk-weighted assets | NA | 94,407 | 84,653 | NA | 86,228 | 88,233 | |
| Average total assets for the leverage ratio | 122,818 | 117,405 | 117,511 | 117,157 | 117,224 | 114,038 | 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 | 11.01% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.83% | 13.83% | 15.09% | 11.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 14.85% | 14.85% | 16.10% | 10.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 11.93% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.62% | 15.62% | 16.88% | 11.49% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 14.69% | 14.69% | 15.95% | 11.37% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 14.83% | 14.83% | 16.08% | 11.11% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.90% | 15.90% | 17.16% | 11.64% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.13% | 15.13% | 16.38% | 10.93% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 13.76% | 13.76% | 15.02% | 10.87% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.83% | 13.83% | 15.09% | 10.70% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.00% | 15.00% | 16.26% | 11.31% | 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 |
|---|---|---|---|---|---|---|
| McIntosh County Bank (this bank) | CBLR | NA | NA | NA | 11.01% | |
| The Farmers and Merchants National Bank of Fairview | $118.7M | CBLR | NA | NA | NA | 12.18% |
| Countryside Bank | $118.5M | CBLR | NA | NA | NA | 15.20% |
| Kalamazoo County State Bank | $118.4M | Risk-based | 20.34% | 20.34% | 21.09% | 12.08% |
| Security State Bank | $119.0M | Risk-based | 14.51% | 14.51% | 15.36% | 8.27% |
| The Granville National Bank | $118.4M | CBLR | NA | NA | NA | 11.10% |
| Twin Cedars Bank | $118.3M | Risk-based | 12.94% | 12.94% | 14.21% | 9.19% |
| Community Bank | $119.1M | CBLR | NA | NA | NA | 10.09% |
| American Metro Bank | $119.1M | CBLR | NA | NA | NA | 13.10% |
| First Bank | $118.0M | Risk-based | 23.44% | 23.44% | 24.70% | 14.16% |
| Lone Oak Bank, N.A. | $119.6M | CBLR | NA | NA | NA | 15.26% |
| Peer 25th percentile | 14.11% | 14.11% | 15.07% | 10.34% | ||
| Peer median | 17.42% | 17.42% | 18.23% | 12.13% | ||
| Peer 75th percentile | 21.12% | 21.12% | 21.99% | 13.90% | ||
| This bank's percentile | NA | NA | NA | 30 |
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/720858/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.