Tioga-Franklin Savings Bank

6.4 percent of deposits exceed the FDIC insurance limit, better than 94.5 percent of banks under $300 million in assets. A lower uninsured share means less depositor money could face losses if the institution closes.

0.0 percent of equity is the gap between recorded and current market values of bonds intended to be held to maturity, with negative gaps shown as zero. 60.2 percent of similar banks have a larger gap, and this paper loss becomes real only if the bonds are sold before maturity.

Basis: total risk-based capital

Commercial real estate loans equal 821.9 percent of total risk-based capital, covering construction, non-owner-occupied commercial and multifamily loans but excluding owner-occupied property; the ratio can exceed 100 percent. 0.0 percent of similar banks have a higher concentration; losses in one lending type can affect more of the bank’s finances at once.

The Texas ratio is 257.0 percent, comparing seriously overdue loans and foreclosed real estate with equity and funds set aside for loan losses. This is better than 0.1 percent of similar banks.

2.1 percent of total assets is tier 1 capital, meaning funds provided by the bank’s owners rather than deposits and borrowings. Its core capital ratio is better than 0.0 percent of similar banks, providing a larger cushion to absorb losses before depositors are affected.

Brokered deposits, gathered through third-party deposit brokers, make up 1.1 percent of total deposits and are sensitive to interest rates. 24.6 percent of similar banks have a higher share, though some banks use this funding deliberately.

Return on assets is -3.35 percent, measuring annualized net income as a share of average assets. This return is better than 1.7 percent of similar institutions, while profits add to capital and losses reduce it.