The Northern State Bank of Gonvick: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 39.46% (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: 39.46% (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 46.18% +39.68 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 | $8.2M | 8,179 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,710 | RCOAA223 |
| Recomputed ratio | 46.18% | numerator / denominator | |
| Filed ratio | 46.18% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +39.68 pp | $7.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 46.18% +38.18 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 | $8.2M | 8,179 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,710 | RCOAA223 |
| Recomputed ratio | 46.18% | numerator / denominator | |
| Filed ratio | 46.18% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +38.18 pp | $6.8M | capital that could be lost first |
Total risk-based capital ratio 47.46% +37.46 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 | $8.4M | 8,405 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $17.7M | 17,710 | RCOAA223 |
| Recomputed ratio | 47.46% | numerator / denominator | |
| Filed ratio | 47.46% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +37.46 pp | $6.6M | capital that could be lost first |
Tier 1 leverage ratio 15.75% +10.75 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 | $8.2M | 8,179 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $51.9M | 51,944 | RCOAA224 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +10.75 pp | $5.6M | 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 | 5,010 | 5,010 | 5,010 | 5,010 | 5,010 | 5,010 | RCOAP742 |
| Retained earnings | 3,169 | 2,960 | 2,758 | 3,228 | 3,074 | 2,941 | RCOAKW00 |
| Accumulated other comprehensive income | (77) | (10) | 209 | 141 | 92 | (5) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 8,102 | 7,960 | 7,977 | 8,379 | 8,176 | 7,946 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 77 | 10 | (209) | (141) | (92) | 5 | P859 - P840 |
| Common equity Tier 1 capital | 8,179 | 7,970 | 7,768 | 8,238 | 8,084 | 7,951 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 8,179 | 7,970 | 7,768 | 8,238 | 8,084 | 7,951 | RCOA8274 |
| Tier 2 capital | 226 | 236 | 213 | 211 | 197 | 207 | RCOA5311 |
| Allowance includable in Tier 2 capital | 226 | 236 | 213 | 211 | 197 | 207 | RCOA5310 |
| Total capital | 8,405 | 8,206 | 7,981 | 8,449 | 8,281 | 8,158 | RCOA3792 |
| Total risk-weighted assets | 17,710 | 18,528 | 16,696 | 16,517 | 15,342 | 16,199 | RCOAA223 |
| Average total assets for the leverage ratio | 51,944 | 53,246 | 52,315 | 48,886 | 52,158 | 52,226 | 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 | $9.0M | $5K | 0.06% | 0.03% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $22.5M | $86K | 0.38% | 0.48% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $4.0M | $2.0M | 51.08% | 11.26% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $138K | $207K | 150.00% | 1.14% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $15.2M | $15.2M | 100.00% | 84.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $369K | $369K | 100.00% | 2.04% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $168K | $168K | 100.00% | 0.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $18.1M | ties to item 31 ($18.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $18.1M | RCONB704 |
| Less: excess allowance for credit losses | $381K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $17.7M | 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 | 46.18% | 46.18% | 47.46% | 15.75% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 43.02% | 43.02% | 44.29% | 14.97% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 46.53% | 46.53% | 47.80% | 14.85% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 49.88% | 49.88% | 51.15% | 16.85% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 52.69% | 52.69% | 53.98% | 15.50% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 49.08% | 49.08% | 50.36% | 15.22% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 50.96% | 50.96% | 52.24% | 15.23% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 54.08% | 54.08% | 55.37% | 16.63% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 52.92% | 52.92% | 54.20% | 15.43% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 54.45% | 54.45% | 55.73% | 14.75% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 53.94% | 53.94% | 55.22% | 15.36% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 49.73% | 49.73% | 51.02% | 16.05% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Northern State Bank of Gonvick (this bank) | Risk-based | 46.18% | 46.18% | 47.46% | 15.75% | |
| Lamont Bank of St. John | $50.7M | Risk-based | 2.67% | 2.67% | 3.97% | 2.44% |
| Benton County State Bank | $50.8M | CBLR | NA | NA | NA | 15.22% |
| Peoples Bank of Deer Lodge | $50.8M | CBLR | NA | NA | NA | 10.50% |
| Rayne Building & Loan Association | $50.8M | CBLR | NA | NA | NA | 29.06% |
| The State Exchange Bank | $50.9M | CBLR | NA | NA | NA | 12.25% |
| Cowboy State Bank | $50.3M | Risk-based | 14.39% | 14.39% | 15.65% | 12.44% |
| FMB Bank | $51.2M | Risk-based | 14.55% | 14.55% | 15.10% | 7.49% |
| Brighton Bank | $51.3M | Risk-based | 26.08% | 26.08% | 27.35% | 10.11% |
| The Merchants & Planters Bank | $51.3M | CBLR | NA | NA | NA | 11.30% |
| Peer 25th percentile | 11.46% | 11.46% | 12.32% | 10.11% | ||
| Peer median | 14.47% | 14.47% | 15.38% | 11.30% | ||
| Peer 75th percentile | 17.43% | 17.43% | 18.57% | 12.44% | ||
| This bank's percentile | 100 | 100 | 100 | 89 |
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/75455/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.