Security Federal Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.23% (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: 13.23% (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 19.98% +13.48 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 | $170.4M | 170,419 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $853.2M | 853,155 | RCOAA223 |
| Recomputed ratio | 19.98% | numerator / denominator | |
| Filed ratio | 19.98% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.48 pp | $115.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.98% +11.98 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 | $170.4M | 170,419 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $853.2M | 853,155 | RCOAA223 |
| Recomputed ratio | 19.98% | numerator / denominator | |
| Filed ratio | 19.98% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.98 pp | $102.2M | capital that could be lost first |
Total risk-based capital ratio 21.23% +11.23 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 | $181.1M | 181,131 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $853.2M | 853,155 | RCOAA223 |
| Recomputed ratio | 21.23% | numerator / denominator | |
| Filed ratio | 21.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.23 pp | $95.8M | capital that could be lost first |
Tier 1 leverage ratio 10.83% +5.83 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 | $170.4M | 170,419 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.57B | 1,573,552 | RCOAA224 |
| Recomputed ratio | 10.83% | numerator / denominator | |
| Filed ratio | 10.83% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.83 pp | $91.7M | 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 | 45,809 | 45,810 | 45,810 | 45,810 | 45,810 | 45,810 | RCOAP742 |
| Retained earnings | 125,810 | 122,167 | 119,111 | 116,151 | 120,035 | 117,644 | RCOAKW00 |
| Accumulated other comprehensive income | (20,311) | (20,997) | (20,578) | (23,088) | (25,770) | (27,446) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 151,308 | 146,980 | 144,343 | 138,873 | 140,075 | 136,008 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 19,111 | 19,797 | 19,378 | 21,888 | 24,570 | 26,246 | P859 - P840 |
| Common equity Tier 1 capital | 170,419 | 166,777 | 163,721 | 160,761 | 164,645 | 162,254 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 170,419 | 166,777 | 163,721 | 160,761 | 164,645 | 162,254 | RCOA8274 |
| Tier 2 capital | 10,712 | 10,602 | 10,646 | 10,809 | 10,768 | 10,781 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,712 | 10,602 | 10,646 | 10,809 | 10,768 | 10,781 | RCOA5310 |
| Total capital | 181,131 | 177,379 | 174,367 | 171,570 | 175,413 | 173,035 | RCOA3792 |
| Total risk-weighted assets | 853,155 | 844,351 | 848,090 | 861,078 | 857,447 | 858,514 | RCOAA223 |
| Average total assets for the leverage ratio | 1,573,552 | 1,581,762 | 1,608,382 | 1,585,889 | 1,562,339 | 1,533,856 | 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 | $73.2M | $392K | 0.54% | 0.05% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $563.1M | $60.5M | 10.75% | 7.06% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $16.1M | $1.4M | 8.95% | 0.17% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $251.5M | $193.0M | 76.73% | 22.52% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.6M | $3.9M | 150.00% | 0.46% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $3.8M | $5.6M | 150.00% | 0.66% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $433.5M | $413.4M | 95.37% | 48.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $84.2M | $79.1M | 93.95% | 9.23% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $61.3M | $61.5M | 100.35% | 7.18% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $38.0M | NA | 4.43% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $819.0M | ties to item 31 ($819.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $857.0M | RCONB704 |
| Less: excess allowance for credit losses | $3.8M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $853.2M | 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 | 19.98% | 19.98% | 21.23% | 10.83% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 19.75% | 19.75% | 21.01% | 10.54% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.30% | 19.30% | 20.56% | 10.18% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.67% | 18.67% | 19.93% | 10.14% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 19.20% | 19.20% | 20.46% | 10.54% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 18.90% | 18.90% | 20.16% | 10.58% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 18.71% | 18.71% | 19.96% | 9.88% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 17.96% | 17.96% | 19.21% | 10.27% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 18.24% | 18.24% | 19.49% | 10.23% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 18.01% | 18.01% | 19.27% | 9.91% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 18.24% | 18.24% | 19.49% | 9.83% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.08% | 18.08% | 19.33% | 10.11% | 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 |
|---|---|---|---|---|---|---|
| Security Federal Bank (this bank) | Risk-based | 19.98% | 19.98% | 21.23% | 10.83% | |
| The Park Bank | $1.54B | Risk-based | 12.10% | 12.10% | 13.35% | 10.74% |
| Moody National Bank | $1.54B | CBLR | NA | NA | NA | 15.87% |
| First Bank Midwest | $1.55B | Risk-based | 12.99% | 12.99% | 14.24% | 10.90% |
| Bonvenu Bank, N.A. | $1.55B | Risk-based | 13.50% | 13.50% | 14.66% | 10.04% |
| Solera National Bank | $1.55B | CBLR | NA | NA | NA | 8.40% |
| Dieterich Bank | $1.55B | Risk-based | 10.14% | 10.14% | 11.39% | 8.42% |
| Main Street Bank Corp. | $1.55B | Risk-based | 11.63% | 11.63% | 12.80% | 9.25% |
| Quill Bank | $1.56B | Risk-based | 16.51% | 16.51% | 17.79% | 14.42% |
| The Citizens Bank of Philadelphia | $1.56B | Risk-based | 12.38% | 12.38% | 13.36% | 9.11% |
| Peer 25th percentile | 11.87% | 11.87% | 13.07% | 9.11% | ||
| Peer median | 12.38% | 12.38% | 13.36% | 10.04% | ||
| Peer 75th percentile | 13.25% | 13.25% | 14.45% | 10.90% | ||
| This bank's percentile | 100 | 100 | 100 | 67 |
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/763677/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.