Minnesota First Credit and Savings, Incorporated: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.18% (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: 13.18% (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 19.92% +13.42 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 | $4.2M | 4,230 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,235 | RCOAA223 |
| Recomputed ratio | 19.92% | numerator / denominator | |
| Filed ratio | 19.92% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.42 pp | $2.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.92% +11.92 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 | $4.2M | 4,230 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,235 | RCOAA223 |
| Recomputed ratio | 19.92% | numerator / denominator | |
| Filed ratio | 19.92% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.92 pp | $2.5M | capital that could be lost first |
Total risk-based capital ratio 21.18% +11.18 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 | $4.5M | 4,497 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $21.2M | 21,235 | RCOAA223 |
| Recomputed ratio | 21.18% | numerator / denominator | |
| Filed ratio | 21.18% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.18 pp | $2.4M | capital that could be lost first |
Tier 1 leverage ratio 14.16% +9.16 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 | $4.2M | 4,230 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $29.9M | 29,868 | RCOAA224 |
| Recomputed ratio | 14.16% | numerator / denominator | |
| Filed ratio | 14.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +9.16 pp | $2.7M | 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 | 2,501 | 2,501 | 2,501 | 2,501 | 2,501 | 2,501 | RCOAP742 |
| Retained earnings | 1,729 | 1,714 | 1,699 | 1,680 | 1,649 | 1,625 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 4,230 | 4,215 | 4,200 | 4,181 | 4,150 | 4,126 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 4,230 | 4,215 | 4,200 | 4,181 | 4,150 | 4,126 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 4,230 | 4,215 | 4,200 | 4,181 | 4,150 | 4,126 | RCOA8274 |
| Tier 2 capital | 267 | 255 | 254 | 254 | 245 | 239 | RCOA5311 |
| Allowance includable in Tier 2 capital | 267 | 255 | 254 | 254 | 245 | 239 | RCOA5310 |
| Total capital | 4,497 | 4,470 | 4,454 | 4,435 | 4,395 | 4,365 | RCOA3792 |
| Total risk-weighted assets | 21,235 | 20,207 | 20,182 | 20,177 | 19,460 | 18,967 | RCOAA223 |
| Average total assets for the leverage ratio | 29,868 | 29,622 | 28,391 | 27,822 | 27,261 | 26,895 | 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 | $2.6M | $70K | 2.68% | 0.33% | RC-R Part II, item 1 |
| Loans: residential mortgage | $16.3M | $9.9M | 60.84% | 46.36% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $33K | $33K | 100.00% | 0.15% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $10.6M | $10.6M | 100.00% | 49.52% | RC-R Part II, item 4.d, 5.d |
| All other assets | $777K | $777K | 100.00% | 3.63% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $500 | 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 | $21.4M | ties to item 31 ($21.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $21.4M | RCONB704 |
| Less: excess allowance for credit losses | $142K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $21.2M | 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 | 19.92% | 19.92% | 21.18% | 14.16% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 20.86% | 20.86% | 22.12% | 14.23% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 20.81% | 20.81% | 22.07% | 14.79% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 20.72% | 20.72% | 21.98% | 15.03% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 21.33% | 21.33% | 22.58% | 15.22% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 21.75% | 21.75% | 23.01% | 15.34% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 22.11% | 22.11% | 23.37% | 15.98% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 22.52% | 22.52% | 23.78% | 16.36% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 23.17% | 23.17% | 24.43% | 16.48% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 22.64% | 22.64% | 23.90% | 16.39% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 22.75% | 22.75% | 24.01% | 16.66% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 23.44% | 23.44% | 24.70% | 17.32% | 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 |
|---|---|---|---|---|---|---|
| Minnesota First Credit and Savings, Incorporated (this bank) | Risk-based | 19.92% | 19.92% | 21.18% | 14.16% | |
| First State Bank of St. Peter | $30.1M | Risk-based | 45.91% | 45.91% | 46.83% | 18.52% |
| Dewey Bank | $30.3M | Risk-based | 13.69% | 13.69% | 14.14% | 10.58% |
| Saint Martin National Bank | $29.4M | CBLR | NA | NA | NA | 15.51% |
| First National Bank in Tigerton | $29.3M | CBLR | NA | NA | NA | 13.02% |
| The First National Bank of Fleming | $30.7M | CBLR | NA | NA | NA | 13.29% |
| Citizens Bank of Edinburg | $29.0M | CBLR | NA | NA | NA | 11.93% |
| The Hopeton State Bank | $30.8M | CBLR | NA | NA | NA | 11.32% |
| Generations Community Bank | $30.9M | CBLR | NA | NA | NA | 86.24% |
| The First National Bank of Frederick | $28.8M | CBLR | NA | NA | NA | 12.71% |
| Vermont State Bank | $31.0M | Risk-based | 62.96% | 63.32% | 64.61% | 28.17% |
| Peer 25th percentile | 29.80% | 29.80% | 30.48% | 12.13% | ||
| Peer median | 45.91% | 45.91% | 46.83% | 13.16% | ||
| Peer 75th percentile | 54.43% | 54.62% | 55.72% | 17.77% | ||
| This bank's percentile | 33 | 33 | 33 | 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/821559/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.