Nelnet 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 15.94% +6.94 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 | $461.4M | 461,445 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.90B | 2,895,101 | RCOAA224 |
| Recomputed ratio | 15.94% | numerator / denominator | |
| Filed ratio | 15.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.94 pp | $200.9M | 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 | 431,347 | 322,553 | 277,961 | 226,029 | 218,486 | 182,207 | RCOAP742 |
| Retained earnings | 28,184 | 18,969 | 12,617 | 7,892 | 3,037 | 2,110 | RCOAKW00 |
| Accumulated other comprehensive income | 3,976 | 1,234 | 4,024 | 4,026 | 2,595 | 5,317 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 463,507 | 342,756 | 294,602 | 237,947 | 224,118 | 189,634 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (2,062) | (604) | 72 | 531 | (132) | (2,214) | P859 - P840 |
| Common equity Tier 1 capital | 461,445 | 342,152 | 294,674 | 238,478 | 223,986 | 187,420 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 461,445 | 342,152 | 294,674 | 238,478 | 223,986 | 187,420 | 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 | 2,895,101 | 2,277,655 | 2,038,731 | 1,876,458 | 1,745,246 | 1,483,894 | 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 | 15.94% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 15.02% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 14.45% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 12.71% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 12.83% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 12.63% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 12.37% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 12.43% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 12.32% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 12.95% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 12.54% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 12.65% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Nelnet Bank (this bank) | CBLR | NA | NA | NA | 15.94% | |
| Northwest Bank | $3.00B | Risk-based | 11.19% | 11.19% | 12.44% | 10.12% |
| Susser Bank | $2.99B | Risk-based | 11.65% | 11.65% | 12.90% | 10.10% |
| Maine Community Bank | $2.98B | CBLR | NA | NA | NA | 10.11% |
| Southern Bancorp Bank | $3.01B | CBLR | NA | NA | NA | 11.85% |
| U.S. Century Bank | $3.02B | Risk-based | 12.48% | 12.48% | 13.68% | 9.97% |
| First Fidelity Bank | $2.98B | CBLR | NA | NA | NA | 10.22% |
| Fidelity Bank | $2.97B | Risk-based | 13.16% | 13.16% | 14.28% | 9.50% |
| The Bank of Tampa | $3.02B | Risk-based | 14.52% | 14.52% | 15.77% | 10.97% |
| TIB, N.A. | $2.96B | Risk-based | 20.49% | 20.49% | 21.75% | 13.22% |
| Mascoma Bank | $3.03B | Risk-based | 12.01% | 12.01% | 12.87% | 9.09% |
| Peer 25th percentile | 11.83% | 11.83% | 12.88% | 10.00% | ||
| Peer median | 12.48% | 12.48% | 13.68% | 10.12% | ||
| Peer 75th percentile | 13.84% | 13.84% | 15.02% | 10.78% | ||
| 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/5514409/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.