Volunteer Federal Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 15.17% (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: 15.17% (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 22.55% +16.05 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 | $44.6M | 44,608 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.8M | 197,777 | RCOAA223 |
| Recomputed ratio | 22.55% | numerator / denominator | |
| Filed ratio | 22.55% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +16.05 pp | $31.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.55% +14.55 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 | $44.6M | 44,608 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.8M | 197,777 | RCOAA223 |
| Recomputed ratio | 22.55% | numerator / denominator | |
| Filed ratio | 22.55% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.55 pp | $28.8M | capital that could be lost first |
Total risk-based capital ratio 23.17% +13.17 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 | $45.8M | 45,826 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $197.8M | 197,777 | RCOAA223 |
| Recomputed ratio | 23.17% | numerator / denominator | |
| Filed ratio | 23.17% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +13.17 pp | $26.0M | capital that could be lost first |
Tier 1 leverage ratio 11.23% +6.23 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 | $44.6M | 44,608 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $397.1M | 397,082 | RCOAA224 |
| Recomputed ratio | 11.23% | numerator / denominator | |
| Filed ratio | 11.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.23 pp | $24.8M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 44,608 | 43,666 | 42,794 | 41,940 | 40,996 | 40,212 | RCOAKW00 |
| Accumulated other comprehensive income | (3,759) | (4,083) | (3,356) | (3,677) | (4,894) | (4,968) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,849 | 39,583 | 39,438 | 38,263 | 36,102 | 35,244 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 3,759 | 4,083 | 3,356 | 3,677 | 4,894 | 4,968 | P859 - P840 |
| Common equity Tier 1 capital | 44,608 | 43,666 | 42,794 | 41,940 | 40,996 | 40,212 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,608 | 43,666 | 42,794 | 41,940 | 40,996 | 40,212 | RCOA8274 |
| Tier 2 capital | 1,218 | 1,326 | 1,329 | 1,441 | 1,321 | 1,318 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,218 | 1,326 | 1,329 | 1,441 | 1,321 | 1,318 | RCOA5310 |
| Total capital | 45,826 | 44,992 | 44,123 | 43,381 | 42,317 | 41,530 | RCOA3792 |
| Total risk-weighted assets | 197,777 | 197,351 | 192,263 | 194,160 | 193,766 | 188,762 | RCOAA223 |
| Average total assets for the leverage ratio | 397,082 | 389,125 | 380,017 | 373,728 | 366,783 | 358,247 | 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 | $37.8M | $188K | 0.50% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $90.6M | $17.3M | 19.12% | 8.76% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $207.1M | $102.1M | 49.30% | 51.63% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.9M | 150.00% | 1.48% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $696K | $1.0M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $44.4M | $43.0M | 96.84% | 21.75% | RC-R Part II, item 4.d, 5.d |
| All other assets | $20.7M | $20.3M | 98.22% | 10.28% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $10.7M | $10.7M | 100.00% | 5.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $84K | NA | 0.04% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $197.7M | ties to item 31 ($197.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $197.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $197.8M | 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 | 22.55% | 22.55% | 23.17% | 11.23% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.13% | 22.13% | 22.80% | 11.22% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.26% | 22.26% | 22.95% | 11.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 21.60% | 21.60% | 22.34% | 11.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 21.16% | 21.16% | 21.84% | 11.18% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 21.30% | 21.30% | 22.00% | 11.22% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 21.90% | 21.90% | 22.55% | 11.22% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 21.90% | 21.90% | 22.47% | 11.34% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 22.18% | 22.18% | 22.72% | 11.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 22.63% | 22.63% | 23.17% | 11.22% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 22.74% | 22.74% | 23.27% | 11.31% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 22.69% | 22.69% | 23.20% | 11.39% | 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 |
|---|---|---|---|---|---|---|
| Volunteer Federal Savings Bank (this bank) | Risk-based | 22.55% | 22.55% | 23.17% | 11.23% | |
| The Citizens National Bank of Park Rapids | $397.0M | CBLR | NA | NA | NA | 11.70% |
| The Shelby State Bank | $397.0M | Risk-based | 13.75% | 13.75% | 14.75% | 9.06% |
| Union Bank | $396.7M | Risk-based | 9.77% | 9.77% | 10.96% | 8.83% |
| Community Bank of Santa Maria | $396.5M | CBLR | NA | NA | NA | 10.49% |
| The Clinton National Bank | $396.4M | CBLR | NA | NA | NA | 13.44% |
| Southern Heritage Bank | $397.9M | CBLR | NA | NA | NA | 10.54% |
| First Secure Bank and Trust Co. | $396.2M | Risk-based | 13.68% | 13.68% | 14.86% | 11.49% |
| Locality Bank | $396.2M | CBLR | NA | NA | NA | 12.91% |
| First Iowa State Bank | $396.1M | CBLR | NA | NA | NA | 10.20% |
| First Sentinel Bank | $398.0M | Risk-based | 12.76% | 12.76% | 13.87% | 10.02% |
| Peer 25th percentile | 12.01% | 12.01% | 13.14% | 10.07% | ||
| Peer median | 13.22% | 13.22% | 14.31% | 10.51% | ||
| Peer 75th percentile | 13.69% | 13.69% | 14.77% | 11.65% | ||
| This bank's percentile | 100 | 100 | 100 | 60 |
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/170275/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.