Mutual Savings Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 24.95% (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: 24.95% (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 31.86% +25.36 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 | $95.5M | 95,518 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.8M | 299,798 | RCOAA223 |
| Recomputed ratio | 31.86% | numerator / denominator | |
| Filed ratio | 31.86% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +25.36 pp | $76.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 31.86% +23.86 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 | $95.5M | 95,518 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.8M | 299,798 | RCOAA223 |
| Recomputed ratio | 31.86% | numerator / denominator | |
| Filed ratio | 31.86% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +23.86 pp | $71.5M | capital that could be lost first |
Total risk-based capital ratio 32.95% +22.95 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 | $98.8M | 98,796 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $299.8M | 299,798 | RCOAA223 |
| Recomputed ratio | 32.95% | numerator / denominator | |
| Filed ratio | 32.95% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +22.95 pp | $68.8M | capital that could be lost first |
Tier 1 leverage ratio 23.84% +18.84 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 | $95.5M | 95,518 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $400.7M | 400,731 | RCOAA224 |
| Recomputed ratio | 23.84% | numerator / denominator | |
| Filed ratio | 23.84% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +18.84 pp | $75.5M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 95,518 | 93,961 | 92,320 | 91,276 | 89,787 | 88,293 | RCOAKW00 |
| Accumulated other comprehensive income | (3,053) | (3,422) | (3,004) | (3,527) | (4,377) | (4,344) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 92,465 | 90,539 | 89,316 | 87,749 | 85,410 | 83,949 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,053 | 3,422 | 3,004 | 3,527 | 4,377 | 4,344 | P859 - P840 |
| Common equity Tier 1 capital | 95,518 | 93,961 | 92,320 | 91,276 | 89,787 | 88,293 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 95,518 | 93,961 | 92,320 | 91,276 | 89,787 | 88,293 | RCOA8274 |
| Tier 2 capital | 3,278 | 3,160 | 3,137 | 2,856 | 2,841 | 2,777 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,278 | 3,160 | 3,137 | 2,856 | 2,841 | 2,777 | RCOA5310 |
| Total capital | 98,796 | 97,121 | 95,457 | 94,132 | 92,628 | 91,070 | RCOA3792 |
| Total risk-weighted assets | 299,798 | 294,852 | 299,556 | 277,419 | 271,283 | 259,005 | RCOAA223 |
| Average total assets for the leverage ratio | 400,731 | 406,477 | 393,936 | 378,153 | 371,319 | 369,045 | 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 | $3.9M | $242K | 6.26% | 0.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $75.3M | $16.5M | 21.87% | 5.49% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $208K | $42K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $126.0M | $63.6M | 50.49% | 21.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $7.0M | $10.5M | 150.00% | 3.50% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $1.9M | $2.9M | 150.00% | 0.98% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $142.2M | $142.2M | 100.00% | 47.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $29.5M | $32.5M | 110.31% | 10.86% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $510K | $6.4M | 1250.00% | 2.13% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $9.6M | $9.6M | 100.00% | 3.20% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $15.3M | NA | 5.12% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $284.5M | ties to item 31 ($284.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $299.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $299.8M | 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 | 31.86% | 31.86% | 32.95% | 23.84% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 31.87% | 31.87% | 32.94% | 23.12% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 30.82% | 30.82% | 31.87% | 23.44% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 32.90% | 32.90% | 33.93% | 24.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 33.10% | 33.10% | 34.14% | 24.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 34.09% | 34.09% | 35.16% | 23.92% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 33.36% | 33.36% | 34.41% | 23.94% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 33.26% | 33.26% | 34.32% | 23.99% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 32.97% | 32.97% | 34.03% | 23.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 34.12% | 34.12% | 35.16% | 23.45% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 32.88% | 32.88% | 33.89% | 23.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 33.76% | 33.76% | 34.77% | 23.42% | 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 |
|---|---|---|---|---|---|---|
| Mutual Savings Association (this bank) | Risk-based | 31.86% | 31.86% | 32.95% | 23.84% | |
| Bank of St. Francisville | $398.7M | CBLR | NA | NA | NA | 9.87% |
| First Sentinel Bank | $398.0M | Risk-based | 12.76% | 12.76% | 13.87% | 10.02% |
| Liberty Bank N.A. | $399.2M | Risk-based | 19.38% | 19.38% | 20.63% | 14.44% |
| Southern Heritage Bank | $397.9M | CBLR | NA | NA | NA | 10.54% |
| Pony Express Bank | $399.5M | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| The Garrett State Bank | $399.7M | Risk-based | 17.89% | 17.89% | 19.14% | 10.47% |
| Big Horn Federal Savings Bank | $399.8M | Risk-based | 22.38% | 22.38% | 23.63% | 11.32% |
| Volunteer Federal Savings Bank | $397.1M | Risk-based | 22.55% | 22.55% | 23.17% | 11.23% |
| The Citizens National Bank of Park Rapids | $397.0M | CBLR | NA | NA | NA | 11.70% |
| The Shelby State Bank | $397.0M | Risk-based | 13.75% | 13.75% | 14.75% | 9.06% |
| Peer 25th percentile | 13.25% | 13.25% | 14.31% | 10.06% | ||
| Peer median | 17.89% | 17.89% | 19.14% | 10.50% | ||
| Peer 75th percentile | 20.88% | 20.88% | 21.90% | 11.30% | ||
| This bank's percentile | 100 | 100 | 100 | 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/636276/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.