Mound City Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.97% (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: 9.97% (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 16.72% +10.22 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 | $72.0M | 72,002 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $430.6M | 430,556 | RCOAA223 |
| Recomputed ratio | 16.72% | numerator / denominator | |
| Filed ratio | 16.72% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.22 pp | $44.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.72% +8.72 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 | $72.0M | 72,002 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $430.6M | 430,556 | RCOAA223 |
| Recomputed ratio | 16.72% | numerator / denominator | |
| Filed ratio | 16.72% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.72 pp | $37.6M | capital that could be lost first |
Total risk-based capital ratio 17.97% +7.97 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 | $77.4M | 77,392 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $430.6M | 430,556 | RCOAA223 |
| Recomputed ratio | 17.97% | numerator / denominator | |
| Filed ratio | 17.97% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.97 pp | $34.3M | capital that could be lost first |
Tier 1 leverage ratio 13.07% +8.07 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 | $72.0M | 72,002 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $550.8M | 550,773 | RCOAA224 |
| Recomputed ratio | 13.07% | numerator / denominator | |
| Filed ratio | 13.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.07 pp | $44.5M | 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 | 13,960 | 13,960 | 13,960 | 13,960 | 13,960 | 13,960 | RCOAP742 |
| Retained earnings | 58,042 | 55,715 | 53,784 | 52,390 | 50,585 | 49,244 | RCOAKW00 |
| Accumulated other comprehensive income | (2,914) | (2,954) | (2,326) | (3,025) | (3,694) | (4,187) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 69,088 | 66,721 | 65,418 | 63,325 | 60,851 | 59,017 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,914 | 2,954 | 2,326 | 3,025 | 3,694 | 4,187 | P859 - P840 |
| Common equity Tier 1 capital | 72,002 | 69,675 | 67,744 | 66,350 | 64,545 | 63,204 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,002 | 69,675 | 67,744 | 66,350 | 64,545 | 63,204 | RCOA8274 |
| Tier 2 capital | 5,390 | 5,204 | 5,212 | 5,100 | 4,961 | 4,892 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,390 | 5,204 | 5,212 | 5,100 | 4,961 | 4,892 | RCOA5310 |
| Total capital | 77,392 | 74,879 | 72,956 | 71,450 | 69,506 | 68,096 | RCOA3792 |
| Total risk-weighted assets | 430,556 | 415,485 | 416,123 | 407,080 | 395,836 | 390,226 | RCOAA223 |
| Average total assets for the leverage ratio | 550,773 | 548,723 | 526,955 | 519,156 | 508,730 | 503,119 | 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 | $12.5M | $1.4M | 10.86% | 0.31% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $85.4M | $7.3M | 8.60% | 1.70% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $848K | $170K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $155.8M | $78.1M | 50.15% | 18.12% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $278.4M | $276.9M | 99.47% | 64.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $25.8M | $27.0M | 104.78% | 6.27% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $37.2M | $37.2M | 100.00% | 8.64% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $3.1M | NA | 0.72% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $428.2M | does not tie to item 31 ($431.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $431.3M | RCONB704 |
| Less: excess allowance for credit losses | $698K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $430.6M | 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 | 16.72% | 16.72% | 17.97% | 13.07% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.77% | 16.77% | 18.02% | 12.70% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.28% | 16.28% | 17.53% | 12.86% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.30% | 16.30% | 17.55% | 12.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.31% | 16.31% | 17.56% | 12.69% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.20% | 16.20% | 17.45% | 12.56% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.84% | 15.84% | 17.09% | 12.30% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 15.64% | 15.64% | 16.89% | 12.21% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 15.89% | 15.89% | 17.14% | 12.19% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 15.98% | 15.98% | 17.23% | 12.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.81% | 15.81% | 17.06% | 12.55% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.99% | 15.99% | 17.24% | 12.54% | 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 |
|---|---|---|---|---|---|---|
| Mound City Bank (this bank) | Risk-based | 16.72% | 16.72% | 17.97% | 13.07% | |
| Northern State Bank of Thief River Falls | $550.0M | Risk-based | 24.96% | 24.96% | 26.21% | 9.92% |
| Nebraska Bank | $551.6M | CBLR | NA | NA | NA | 11.39% |
| Five Points Bank of Hastings | $551.7M | CBLR | NA | NA | NA | 10.94% |
| Fayette Savings Bank, SSB | $551.8M | CBLR | NA | NA | NA | 10.95% |
| Bank of Bartlett | $551.8M | CBLR | NA | NA | NA | 8.51% |
| Goldwater Bank, N.A. | $551.9M | CBLR | NA | NA | NA | 11.13% |
| Premier Community Bank | $552.1M | Risk-based | 11.90% | 11.90% | 13.09% | 8.54% |
| Portage Community Bank | $552.2M | Risk-based | 14.94% | 14.94% | 15.96% | 10.83% |
| Commercial Bank | $552.7M | Risk-based | 17.40% | 17.40% | 18.36% | 10.89% |
| Citizens Bank of Kansas | $548.4M | Risk-based | 15.01% | 15.01% | 15.82% | 8.53% |
| Peer 25th percentile | 14.94% | 14.94% | 15.82% | 8.89% | ||
| Peer median | 15.01% | 15.01% | 15.96% | 10.86% | ||
| Peer 75th percentile | 17.40% | 17.40% | 18.36% | 10.95% | ||
| This bank's percentile | 60 | 60 | 60 | 100 |
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/259442/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.