The Stephenson National Bank and Trust: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 10.07% +1.07 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $69.2M | 69,196 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $687.3M | 687,312 | RCOAA224 |
| Recomputed ratio | 10.07% | numerator / denominator | |
| Filed ratio | 10.07% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.07 pp | $7.3M | 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 | 18,065 | 18,066 | 18,065 | 18,065 | 18,065 | 18,066 | RCOAP742 |
| Retained earnings | 52,576 | 51,616 | 51,241 | 52,125 | 50,864 | 49,446 | RCOAKW00 |
| Accumulated other comprehensive income | (8,865) | (8,937) | (8,397) | (9,240) | (10,441) | (11,356) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 61,776 | 60,745 | 60,909 | 60,950 | 58,488 | 56,156 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,420 | 7,492 | 6,952 | 7,795 | 8,996 | 9,911 | P859 - P840 |
| Common equity Tier 1 capital | 69,196 | 68,237 | 67,861 | 68,745 | 67,484 | 66,067 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 69,196 | 68,237 | 67,861 | 68,745 | 67,484 | 66,067 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 687,312 | 697,476 | 696,487 | 703,074 | 695,556 | 697,038 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 10.07% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 9.74% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.78% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.70% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 9.48% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.46% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.48% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.28% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.32% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.51% | 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 |
|---|---|---|---|---|---|---|
| The Stephenson National Bank and Trust (this bank) | CBLR | NA | NA | NA | 10.07% | |
| The Hardin County Bank | $676.7M | CBLR | NA | NA | NA | 10.84% |
| Springs Valley Bank & Trust Company | $675.3M | Risk-based | 14.17% | 14.17% | 15.45% | 12.50% |
| Farmers Bank | $678.4M | Risk-based | 21.96% | 21.96% | 23.22% | 15.90% |
| Apple River State Bank | $675.2M | Risk-based | 14.75% | 14.75% | 15.64% | 9.74% |
| Henderson State Bank | $678.5M | CBLR | NA | NA | NA | 10.41% |
| First Federal Savings and Loan Association of McMinnville | $678.7M | Risk-based | 20.86% | 20.86% | 22.05% | 11.90% |
| PS Bank | $674.5M | CBLR | NA | NA | NA | 11.25% |
| First Southern Bank | $679.2M | CBLR | NA | NA | NA | 8.95% |
| Oconee Federal Savings and Loan Association | $679.4M | Risk-based | 24.07% | 24.07% | 25.12% | 13.55% |
| Peer 25th percentile | 14.75% | 14.75% | 15.64% | 10.41% | ||
| Peer median | 20.86% | 20.86% | 22.05% | 11.25% | ||
| Peer 75th percentile | 21.96% | 21.96% | 23.22% | 12.50% | ||
| This bank's percentile | NA | NA | NA | 22 |
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/598048/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.