Western National Bank of Cass Lake: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.27% (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: 10.27% (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 17.37% +10.87 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 | $3.5M | 3,503 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.2M | 20,168 | RCOAA223 |
| Recomputed ratio | 17.37% | numerator / denominator | |
| Filed ratio | 17.37% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.87 pp | $2.2M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.37% +9.37 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 | $3.5M | 3,503 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.2M | 20,168 | RCOAA223 |
| Recomputed ratio | 17.37% | numerator / denominator | |
| Filed ratio | 17.37% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.37 pp | $1.9M | capital that could be lost first |
Total risk-based capital ratio 18.27% +8.27 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 | $3.7M | 3,684 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $20.2M | 20,168 | RCOAA223 |
| Recomputed ratio | 18.27% | numerator / denominator | |
| Filed ratio | 18.27% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.27 pp | $1.7M | capital that could be lost first |
Tier 1 leverage ratio 9.11% +4.11 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 | $3.5M | 3,503 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $38.4M | 38,433 | RCOAA224 |
| Recomputed ratio | 9.11% | numerator / denominator | |
| Filed ratio | 9.11% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.11 pp | $1.6M | 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 | 2,482 | 2,482 | 2,482 | 2,482 | 2,482 | 2,482 | RCOAP742 |
| Retained earnings | 1,414 | 1,386 | 1,296 | 1,246 | 1,203 | 1,166 | RCOAKW00 |
| Accumulated other comprehensive income | (17) | (15) | 41 | 21 | (12) | (18) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 3,879 | 3,853 | 3,819 | 3,749 | 3,673 | 3,630 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (376) | (378) | (434) | (414) | (381) | (375) | P859 - P840 |
| Common equity Tier 1 capital | 3,503 | 3,475 | 3,385 | 3,335 | 3,292 | 3,255 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,503 | 3,475 | 3,385 | 3,335 | 3,292 | 3,255 | RCOA8274 |
| Tier 2 capital | 181 | 182 | 160 | 174 | 156 | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 181 | 182 | 160 | 174 | 156 | NA | RCOA5310 |
| Total capital | 3,684 | 3,657 | 3,545 | 3,509 | 3,448 | NA | RCOA3792 |
| Total risk-weighted assets | 20,168 | 14,897 | 12,815 | 13,951 | 12,499 | NA | RCOAA223 |
| Average total assets for the leverage ratio | 38,433 | 39,267 | 38,589 | 33,137 | 33,641 | 34,069 | 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 | $5.4M | $20K | 0.36% | 0.10% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $14.9M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $3.2M | $1.7M | 52.96% | 8.30% | RC-R Part II, item 4.a, 5.a |
| Loans: all other | $11.4M | $11.4M | 100.00% | 56.45% | RC-R Part II, item 4.d, 5.d |
| All other assets | $2.0M | $1.9M | 95.39% | 9.48% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.2M | 100.00% | 25.66% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $4K | NA | 0.02% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $20.2M | does not tie to item 31 ($20.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $20.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $20.2M | 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 | 17.37% | 17.37% | 18.27% | 9.11% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 23.33% | 23.33% | 24.55% | 8.85% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 26.41% | 26.41% | 27.66% | 8.77% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.91% | 23.91% | 25.15% | 10.06% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 26.34% | 26.34% | 27.59% | 9.79% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 9.55% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 17.84% | 17.84% | 18.87% | 9.14% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 24.42% | 24.42% | 25.67% | 8.47% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 20.11% | 20.11% | 21.26% | 8.82% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 17.84% | 17.84% | 18.91% | 8.12% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 17.27% | 17.27% | 18.32% | 8.66% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 19.79% | 19.79% | 20.94% | 9.03% | 20.70% | 20.70% | 21.86% | 12.73% |
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 |
|---|---|---|---|---|---|---|
| Western National Bank of Cass Lake (this bank) | Risk-based | 17.37% | 17.37% | 18.27% | 9.11% | |
| State Bank of Jeffers | $37.1M | Risk-based | 20.98% | 20.98% | 21.98% | 14.06% |
| Pee Dee Federal Savings Bank | $37.1M | Risk-based | 42.24% | 42.24% | 43.51% | 20.51% |
| Farmers State Bank of Hoffman | $36.9M | CBLR | NA | NA | NA | 12.63% |
| Farmers State Bank | $36.7M | CBLR | NA | NA | NA | 13.07% |
| Nebraska State Bank | $36.6M | CBLR | NA | NA | NA | 13.42% |
| State Bank of Canton | $36.6M | Risk-based | 41.83% | 41.83% | 42.82% | 22.06% |
| State Bank of Nauvoo | $37.7M | Risk-based | 15.77% | 15.77% | 16.68% | 8.31% |
| Farmers State Bank of Emden | $37.8M | Risk-based | 57.40% | 57.40% | 57.97% | 29.58% |
| The First National Bank at Saint James | $37.9M | Risk-based | 15.51% | 15.51% | 16.77% | 8.68% |
| The First National Bank of Primghar | $36.3M | Risk-based | 16.77% | 16.77% | 17.72% | 14.25% |
| Peer 25th percentile | 16.27% | 16.27% | 17.24% | 12.74% | ||
| Peer median | 20.98% | 20.98% | 21.98% | 13.74% | ||
| Peer 75th percentile | 42.03% | 42.03% | 43.16% | 18.94% | ||
| This bank's percentile | 43 | 43 | 43 | 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/278751/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.