The Union State Bank of Everest: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.62% (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: 6.62% (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 13.37% +6.87 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 | $42.7M | 42,726 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.5M | 319,480 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.87 pp | $22.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.37% +5.37 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 | $42.7M | 42,726 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.5M | 319,480 | RCOAA223 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.37 pp | $17.2M | capital that could be lost first |
Total risk-based capital ratio 14.62% +4.62 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 | $46.7M | 46,721 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $319.5M | 319,480 | RCOAA223 |
| Recomputed ratio | 14.62% | numerator / denominator | |
| Filed ratio | 14.62% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.62 pp | $14.8M | capital that could be lost first |
Tier 1 leverage ratio 9.99% +4.99 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 | $42.7M | 42,726 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $427.9M | 427,854 | RCOAA224 |
| Recomputed ratio | 9.99% | numerator / denominator | |
| Filed ratio | 9.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.99 pp | $21.3M | 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 | 16,721 | 16,721 | 16,721 | 16,721 | 16,721 | 16,721 | RCOAP742 |
| Retained earnings | 28,475 | 27,226 | 26,167 | 26,096 | 25,565 | 25,038 | RCOAKW00 |
| Accumulated other comprehensive income | (2,011) | (2,311) | (1,825) | (2,325) | (3,696) | (3,614) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,185 | 41,636 | 41,063 | 40,492 | 38,590 | 38,145 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (459) | (159) | (645) | (145) | 1,210 | 1,093 | P859 - P840 |
| Common equity Tier 1 capital | 42,726 | 41,477 | 40,418 | 40,347 | 39,800 | 39,238 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,726 | 41,477 | 40,418 | 40,347 | 39,800 | 39,238 | RCOA8274 |
| Tier 2 capital | 3,995 | 4,052 | 4,071 | 3,892 | 3,790 | 3,647 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,995 | 4,052 | 4,071 | 3,892 | 3,790 | 3,647 | RCOA5310 |
| Total capital | 46,721 | 45,529 | 44,489 | 44,239 | 43,590 | 42,885 | RCOA3792 |
| Total risk-weighted assets | 319,480 | 324,137 | 334,839 | 330,640 | 325,345 | 318,646 | RCOAA223 |
| Average total assets for the leverage ratio | 427,854 | 434,634 | 434,901 | 430,742 | 425,939 | 422,743 | 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 | $5.9M | $546K | 9.24% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $91.5M | $13.5M | 14.73% | 4.21% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.4M | $1.3M | 20.00% | 0.40% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $94.0M | $49.1M | 52.22% | 15.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.7M | $4.1M | 150.00% | 1.27% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $216.1M | $211.3M | 97.80% | 66.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.5M | $12.5M | 85.91% | 3.90% | RC-R Part II, item 8 |
| Securitization exposures at 1250% | $1.3M | $16.0M | 1250.00% | 5.01% | RC-R Part II, item 9, 10 |
| Off-balance-sheet commitments and letters of credit | $10.7M | $10.7M | 100.00% | 3.36% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $667K | NA | 0.21% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $319.0M | ties to item 31 ($319.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $319.6M | RCONB704 |
| Less: excess allowance for credit losses | $152K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $319.5M | 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 | 13.37% | 13.37% | 14.62% | 9.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.80% | 12.80% | 14.05% | 9.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.07% | 12.07% | 13.29% | 9.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.20% | 12.20% | 13.38% | 9.37% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.23% | 12.23% | 13.40% | 9.34% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 12.31% | 12.31% | 13.46% | 9.28% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 12.16% | 12.16% | 13.27% | 9.05% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.63% | 12.63% | 13.80% | 9.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 12.36% | 12.36% | 13.54% | 9.44% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.54% | 12.54% | 13.78% | 9.30% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.51% | 12.51% | 13.76% | 9.19% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.47% | 12.47% | 13.72% | 9.09% | 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 Union State Bank of Everest (this bank) | Risk-based | 13.37% | 13.37% | 14.62% | 9.99% | |
| Coffee County Bank | $427.6M | Risk-based | 11.78% | 11.78% | 13.04% | 9.65% |
| North Valley Bank | $426.9M | CBLR | NA | NA | NA | 10.05% |
| Waukon State Bank | $426.9M | CBLR | NA | NA | NA | 10.44% |
| The Lamesa National Bank | $426.8M | Risk-based | 41.91% | 41.91% | 43.16% | 11.95% |
| Bank of Mauston | $426.7M | CBLR | NA | NA | NA | 14.75% |
| Exchange Bank and Trust Company | $428.7M | Risk-based | 14.69% | 14.69% | 16.04% | 10.75% |
| Winnsboro State Bank & Trust Company | $425.7M | CBLR | NA | NA | NA | 10.85% |
| Maquoketa State Bank | $429.0M | CBLR | NA | NA | NA | 16.45% |
| Texas State Bank | $425.5M | CBLR | NA | NA | NA | 13.58% |
| Peoples State Bank of Plainview | $429.1M | Risk-based | 12.96% | 12.96% | 14.18% | 8.87% |
| Peer 25th percentile | 12.67% | 12.67% | 13.89% | 10.15% | ||
| Peer median | 13.83% | 13.83% | 15.11% | 10.80% | ||
| Peer 75th percentile | 21.49% | 21.49% | 22.82% | 13.17% | ||
| This bank's percentile | 50 | 50 | 50 | 20 |
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/736550/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.