Northeast Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 7.31% (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: 7.31% (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 15.05% +8.55 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 | $346.0M | 346,047 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.30B | 2,299,588 | RCOAA223 |
| Recomputed ratio | 15.05% | numerator / denominator | |
| Filed ratio | 15.05% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.55 pp | $196.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.05% +7.05 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 | $346.0M | 346,047 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.30B | 2,299,588 | RCOAA223 |
| Recomputed ratio | 15.05% | numerator / denominator | |
| Filed ratio | 15.05% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.05 pp | $162.1M | capital that could be lost first |
Total risk-based capital ratio 15.31% +5.31 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 | $352.1M | 352,067 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $2.30B | 2,299,588 | RCOAA223 |
| Recomputed ratio | 15.31% | numerator / denominator | |
| Filed ratio | 15.31% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +5.31 pp | $122.1M | capital that could be lost first |
Tier 1 leverage ratio 17.32% +12.32 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 | $346.0M | 346,047 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.00B | 1,998,327 | RCOAA224 |
| Recomputed ratio | 17.32% | numerator / denominator | |
| Filed ratio | 17.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +12.32 pp | $246.1M | 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 | 79,362 | 79,038 | 78,730 | 78,271 | 77,792 | 77,301 | RCOAP742 |
| Retained earnings | 272,087 | 261,824 | 261,465 | 250,285 | 238,096 | 226,633 | RCOAKW00 |
| Accumulated other comprehensive income | 258 | 241 | 233 | 229 | 220 | 211 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 351,707 | 341,103 | 340,428 | 328,785 | 316,108 | 304,145 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (5,660) | (3,998) | (6,162) | (6,201) | (7,433) | (6,982) | P859 - P840 |
| Common equity Tier 1 capital | 346,047 | 337,105 | 334,266 | 322,584 | 308,675 | 297,163 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 346,047 | 337,105 | 334,266 | 322,584 | 308,675 | 297,163 | RCOA8274 |
| Tier 2 capital | 6,020 | 5,680 | 5,707 | 5,724 | 5,700 | 6,103 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,020 | 5,680 | 5,707 | 5,724 | 5,700 | 6,103 | RCOA5310 |
| Total capital | 352,067 | 342,785 | 339,973 | 328,308 | 314,375 | 303,266 | RCOA3792 |
| Total risk-weighted assets | 2,299,588 | 2,179,276 | 2,176,319 | 2,175,326 | 2,097,750 | 2,008,713 | RCOAA223 |
| Average total assets for the leverage ratio | 1,998,327 | 2,010,853 | 2,038,905 | 2,004,054 | 1,945,410 | 1,969,044 | 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 | $71.0M | $1.4M | 1.96% | 0.06% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.2M | $9.0M | 19.87% | 0.39% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $736K | $147K | 20.00% | 0.01% | RC-R Part II, item 3.a, 16 |
| Loans: all other | $1.92B | $1.91B | 99.56% | 83.03% | RC-R Part II, item 4.d, 5.d |
| All other assets | $75.1M | $74.5M | 99.29% | 3.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $299.1M | $299.1M | 100.00% | 13.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $6.0M | NA | 0.26% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $2.29B | ties to item 31 ($2.29B) |
|---|---|---|
| Risk-weighted assets before deductions | $2.30B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $2.30B | 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 | 15.05% | 15.05% | 15.31% | 17.32% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.47% | 15.47% | 15.73% | 16.76% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.36% | 15.36% | 15.62% | 16.39% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.83% | 14.83% | 15.09% | 16.10% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.71% | 14.71% | 14.99% | 15.87% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.79% | 14.79% | 15.10% | 15.09% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.61% | 13.61% | 13.88% | 14.39% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 13.76% | 13.76% | 14.04% | 14.76% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 13.37% | 13.37% | 13.66% | 14.37% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 13.47% | 13.47% | 13.78% | 14.65% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.10% | 13.10% | 13.43% | 14.43% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.16% | 13.16% | 13.50% | 14.70% | 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 |
|---|---|---|---|---|---|---|
| Northeast Community Bank (this bank) | Risk-based | 15.05% | 15.05% | 15.31% | 17.32% | |
| First Fed Bank | $2.11B | Risk-based | 12.40% | 12.40% | 13.44% | 9.64% |
| Incrediblebank | $2.10B | Risk-based | 10.32% | 10.32% | 11.41% | 8.30% |
| The First National Bank in Sioux Falls | $2.12B | Risk-based | 13.96% | 13.96% | 15.21% | 10.34% |
| Opportunity Bank of Montana | $2.12B | Risk-based | 13.10% | 13.10% | 14.23% | 10.93% |
| Starion Bank | $2.10B | Risk-based | 14.03% | 14.03% | 15.29% | 9.45% |
| Marquette Bank | $2.09B | Risk-based | 14.18% | 14.18% | 15.31% | 8.40% |
| Oakworth Capital Bank | $2.13B | Risk-based | 10.73% | 10.73% | 11.92% | 9.60% |
| The Lyons National Bank | $2.13B | Risk-based | 12.59% | 12.59% | 13.85% | 9.02% |
| Peer 25th percentile | 11.98% | 11.98% | 13.06% | 8.86% | ||
| Peer median | 12.85% | 12.85% | 14.04% | 9.52% | ||
| Peer 75th percentile | 13.98% | 13.98% | 15.23% | 9.81% | ||
| This bank's percentile | 100 | 100 | 88 | 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/823478/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.