Pendleton Community Bank, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.48% (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: 3.48% (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 10.58% +4.08 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 | $72.2M | 72,234 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $683.0M | 682,976 | RCOAA223 |
| Recomputed ratio | 10.58% | numerator / denominator | |
| Filed ratio | 10.58% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.08 pp | $27.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.58% +2.58 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 | $72.2M | 72,234 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $683.0M | 682,976 | RCOAA223 |
| Recomputed ratio | 10.58% | numerator / denominator | |
| Filed ratio | 10.58% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.58 pp | $17.6M | capital that could be lost first |
Total risk-based capital ratio 11.48% +1.48 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 | $78.4M | 78,376 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $683.0M | 682,976 | RCOAA223 |
| Recomputed ratio | 11.48% | numerator / denominator | |
| Filed ratio | 11.48% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.48 pp | $10.1M | capital that could be lost first |
Tier 1 leverage ratio 8.67% +3.67 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 | $72.2M | 72,234 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $833.3M | 833,257 | RCOAA224 |
| Recomputed ratio | 8.67% | numerator / denominator | |
| Filed ratio | 8.67% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.67 pp | $30.6M | 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 | 13,350 | 13,350 | 13,350 | 13,350 | 13,350 | 13,350 | RCOAP742 |
| Retained earnings | 64,600 | 62,887 | 61,296 | 59,612 | 58,178 | 56,905 | RCOAKW00 |
| Accumulated other comprehensive income | (4,992) | (4,876) | (4,792) | (5,285) | (6,468) | (6,634) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 72,958 | 71,361 | 69,854 | 67,677 | 65,060 | 63,621 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (724) | (880) | (1,005) | (552) | 590 | 716 | P859 - P840 |
| Common equity Tier 1 capital | 72,234 | 70,481 | 68,849 | 67,125 | 65,650 | 64,337 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 72,234 | 70,481 | 68,849 | 67,125 | 65,650 | 64,337 | RCOA8274 |
| Tier 2 capital | 6,142 | 5,872 | 6,152 | 5,981 | 5,621 | 5,182 | RCOA5311 |
| Allowance includable in Tier 2 capital | 6,142 | 5,872 | 6,152 | 5,981 | 5,621 | 5,182 | RCOA5310 |
| Total capital | 78,376 | 76,353 | 75,001 | 73,106 | 71,271 | 69,519 | RCOA3792 |
| Total risk-weighted assets | 682,976 | 661,429 | 653,121 | 617,717 | 617,778 | 598,252 | RCOAA223 |
| Average total assets for the leverage ratio | 833,257 | 817,520 | 816,570 | 800,553 | 794,582 | 777,582 | 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 | $13.9M | $1.1M | 7.84% | 0.16% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $89.3M | $29.5M | 33.09% | 4.33% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $166K | $104K | 62.89% | 0.02% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $241.6M | $131.3M | 54.32% | 19.22% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5.7M | $8.5M | 150.00% | 1.25% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $464.4M | $454.4M | 97.85% | 66.53% | RC-R Part II, item 4.d, 5.d |
| All other assets | $39.1M | $37.1M | 94.71% | 5.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $25.2M | $18.5M | 73.34% | 2.71% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.5M | NA | 0.36% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $680.5M | ties to item 31 ($680.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $683.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $683.0M | 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 | 10.58% | 10.58% | 11.48% | 8.67% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.66% | 10.66% | 11.54% | 8.62% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.54% | 10.54% | 11.48% | 8.43% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.87% | 10.87% | 11.83% | 8.38% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.63% | 10.63% | 11.54% | 8.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.75% | 10.75% | 11.62% | 8.27% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.45% | 10.45% | 11.29% | 7.96% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.36% | 10.36% | 11.19% | 7.90% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.28% | 10.28% | 11.11% | 7.76% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.12% | 10.12% | 10.92% | 7.81% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.87% | 9.87% | 10.67% | 7.42% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 9.80% | 9.80% | 10.54% | 7.52% | 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 |
|---|---|---|---|---|---|---|
| Pendleton Community Bank, Inc. (this bank) | Risk-based | 10.58% | 10.58% | 11.48% | 8.67% | |
| First Commercial Bank (U.S.A) | $849.9M | Risk-based | 29.19% | 29.19% | 30.44% | 23.27% |
| Freedom Bank of Southern Missouri | $850.1M | Risk-based | 10.65% | 10.65% | 11.54% | 8.72% |
| Texas National Bank of Jacksonville | $852.4M | Risk-based | 15.31% | 15.31% | 16.57% | 10.08% |
| Community Bank of Louisiana | $852.9M | CBLR | NA | NA | NA | 10.13% |
| Community National Bank | $853.1M | Risk-based | 15.29% | 15.29% | 16.24% | 9.66% |
| Bankiowa | $846.2M | CBLR | NA | NA | NA | 12.46% |
| Focus Bank | $854.1M | CBLR | NA | NA | NA | 12.61% |
| PSB Bank | $854.5M | Risk-based | 9.37% | 9.37% | 10.39% | 8.12% |
| The Fountain Trust Company | $844.6M | Risk-based | 15.50% | 15.50% | 16.75% | 9.99% |
| Carolina Bank & Trust Company | $844.6M | Risk-based | 20.14% | 20.14% | 21.40% | 13.51% |
| Peer 25th percentile | 12.97% | 12.97% | 13.89% | 9.75% | ||
| Peer median | 15.31% | 15.31% | 16.57% | 10.11% | ||
| Peer 75th percentile | 17.82% | 17.82% | 19.07% | 12.57% | ||
| This bank's percentile | 14 | 14 | 14 | 10 |
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/370020/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.