The Neffs 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 16.82% +7.82 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 | $78.7M | 78,653 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $467.5M | 467,491 | RCOAA224 |
| Recomputed ratio | 16.82% | numerator / denominator | |
| Filed ratio | 16.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +7.82 pp | $36.6M | 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 | 700 | 700 | 700 | 700 | 700 | 700 | RCOAP742 |
| Retained earnings | 77,953 | 77,289 | 77,337 | 76,530 | 76,246 | 75,522 | RCOAKW00 |
| Accumulated other comprehensive income | (6,949) | (6,866) | (6,685) | (7,105) | (7,915) | (8,341) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 71,704 | 71,123 | 71,352 | 70,125 | 69,031 | 67,881 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 6,949 | 6,866 | 6,685 | 7,105 | 7,915 | 8,341 | P859 - P840 |
| Common equity Tier 1 capital | 78,653 | 77,989 | 78,037 | 77,230 | 76,946 | 76,222 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 78,653 | 77,989 | 78,037 | 77,230 | 76,946 | 76,222 | 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 | 467,491 | 469,121 | 467,640 | 470,667 | 464,270 | 458,259 | 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 | 16.82% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 16.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 16.69% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 16.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 16.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 16.63% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 16.42% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 16.32% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 16.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 16.47% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 17.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 16.67% | 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 |
|---|---|---|---|---|---|---|
| The Neffs National Bank (this bank) | CBLR | NA | NA | NA | 16.82% | |
| Iowa State Bank | $470.7M | Risk-based | 15.83% | 15.83% | 17.05% | 11.17% |
| Citizens National Bank of Cheboygan | $471.0M | Risk-based | 14.29% | 14.29% | 15.45% | 8.49% |
| Bank of Western Oklahoma | $469.7M | Risk-based | 10.34% | 10.34% | 11.20% | 8.06% |
| Northview Bank | $469.7M | CBLR | NA | NA | NA | 10.75% |
| The Farmers Bank and Savings Company | $472.0M | CBLR | NA | NA | NA | 9.25% |
| Solutions North Bank | $469.5M | Risk-based | 14.28% | 14.28% | 15.54% | 10.90% |
| Lake-Osceola State Bank | $469.4M | Risk-based | 20.06% | 20.06% | 21.16% | 12.53% |
| First National Bank in Olney | $469.3M | CBLR | NA | NA | NA | 10.83% |
| First Northeast Bank of Nebraska | $472.6M | CBLR | NA | NA | NA | 13.51% |
| American National Bank of Minnesota | $473.2M | Risk-based | 14.32% | 14.32% | 15.58% | 10.85% |
| Peer 25th percentile | 14.28% | 14.28% | 15.47% | 9.62% | ||
| Peer median | 14.31% | 14.31% | 15.56% | 10.84% | ||
| Peer 75th percentile | 15.46% | 15.46% | 16.68% | 11.10% | ||
| This bank's percentile | NA | NA | NA | 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/144913/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.