Rushford State Bank (Incorporated): Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.19% (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: 6.19% (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 13.33% +6.83 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 | $7.7M | 7,723 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,942 | RCOAA223 |
| Recomputed ratio | 13.33% | numerator / denominator | |
| Filed ratio | 13.33% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.83 pp | $4.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.33% +5.33 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 | $7.7M | 7,723 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,942 | RCOAA223 |
| Recomputed ratio | 13.33% | numerator / denominator | |
| Filed ratio | 13.33% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.33 pp | $3.1M | capital that could be lost first |
Total risk-based capital ratio 14.19% +4.19 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 | $8.2M | 8,221 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $57.9M | 57,942 | RCOAA223 |
| Recomputed ratio | 14.19% | numerator / denominator | |
| Filed ratio | 14.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.19 pp | $2.4M | capital that could be lost first |
Tier 1 leverage ratio 6.77% +1.77 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 | $7.7M | 7,723 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $114.1M | 114,120 | RCOAA224 |
| Recomputed ratio | 6.77% | numerator / denominator | |
| Filed ratio | 6.77% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +1.77 pp | $2.0M | 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 | 9,301 | 4,000 | 4,000 | 4,000 | 4,000 | 4,000 | RCOAP742 |
| Retained earnings | 199 | 3,568 | 3,398 | 3,171 | 2,899 | 2,680 | RCOAKW00 |
| Accumulated other comprehensive income | 37 | (454) | (101) | (172) | (296) | (509) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 9,537 | 7,114 | 7,297 | 6,999 | 6,603 | 6,171 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,814) | 454 | 101 | 172 | 296 | 509 | P859 - P840 |
| Common equity Tier 1 capital | 7,723 | 7,568 | 7,398 | 7,171 | 6,899 | 6,680 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,723 | 7,568 | 7,398 | 7,171 | 6,899 | 6,680 | RCOA8274 |
| Tier 2 capital | 498 | 480 | 470 | 471 | 468 | 469 | RCOA5311 |
| Allowance includable in Tier 2 capital | 498 | 480 | 470 | 471 | 468 | 469 | RCOA5310 |
| Total capital | 8,221 | 8,048 | 7,868 | 7,642 | 7,367 | 7,149 | RCOA3792 |
| Total risk-weighted assets | 57,942 | 58,895 | 59,480 | 60,794 | 58,801 | 57,014 | RCOAA223 |
| Average total assets for the leverage ratio | 114,120 | 110,686 | 107,988 | 103,748 | 105,065 | 102,450 | 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 | $18.1M | $353K | 1.96% | 0.61% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $24.7M | $4.6M | 18.54% | 7.89% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $9.5M | $1.9M | 20.00% | 3.27% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.3M | $11.5M | 54.01% | 19.84% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $424K | $636K | 150.00% | 1.10% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $36.7M | $34.7M | 94.49% | 59.80% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.8M | $2.7M | 97.19% | 4.75% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.6M | $1.6M | 100.00% | 2.74% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $700 | 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 | $57.9M | ties to item 31 ($57.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $57.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $57.9M | 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 | 13.33% | 13.33% | 14.19% | 6.77% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.85% | 12.85% | 13.66% | 6.84% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.44% | 12.44% | 13.23% | 6.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 11.80% | 11.80% | 12.57% | 6.91% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 11.73% | 11.73% | 12.53% | 6.57% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.72% | 11.72% | 12.54% | 6.52% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.76% | 11.76% | 12.60% | 6.63% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.88% | 10.88% | 12.13% | 6.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.32% | 10.32% | 11.58% | 5.86% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.63% | 10.63% | 11.89% | 5.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.27% | 10.27% | 11.52% | 5.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 10.78% | 10.78% | 12.03% | 5.50% | 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 |
|---|---|---|---|---|---|---|
| Rushford State Bank (Incorporated) (this bank) | Risk-based | 13.33% | 13.33% | 14.19% | 6.77% | |
| The National Bank of Adams County of West Union | $114.7M | CBLR | NA | NA | NA | 10.82% |
| The Commercial Bank | $114.6M | CBLR | NA | NA | NA | 9.95% |
| The Lytle State Bank of Lytle, Texas | $114.6M | CBLR | NA | NA | NA | 14.59% |
| Blissfield State Bank | $114.6M | CBLR | NA | NA | NA | 11.29% |
| B2 Bank N.A. | $114.6M | CBLR | NA | NA | NA | 13.66% |
| The First National Bank of Sparta | $114.6M | Risk-based | 25.89% | 25.89% | 26.98% | 12.64% |
| Security State Bank of Aitkin | $114.5M | CBLR | NA | NA | NA | 10.79% |
| Morganton Savings Bank, S.S.B. | $114.4M | CBLR | NA | NA | NA | 25.43% |
| Home Savings Bank | $115.1M | Risk-based | 29.28% | 29.28% | 30.54% | 16.73% |
| The Lyndon State Bank | $115.1M | Risk-based | 12.44% | 12.44% | 13.37% | 9.51% |
| Peer 25th percentile | 19.16% | 19.16% | 20.17% | 10.79% | ||
| Peer median | 25.89% | 25.89% | 26.98% | 11.97% | ||
| Peer 75th percentile | 27.58% | 27.58% | 28.76% | 14.36% | ||
| This bank's percentile | 33 | 33 | 33 | 0 |
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/884657/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.