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Note 13 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2020

Notes Tables

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]

										To Be Well
										Capitalized Under
										Prompt Corrective
		Actual								Action Provisions
		Amount				Ratio				Amount				Ratio
As of March 31, 2020:
Community Bank Leverage Ratio:
(Tier 1 capital to average assets for leverage ratio):
Boone Bank & Trust		$	13,259				9.7	%		$	12,328				9.0	%
First National Bank			83,121				9.1				82,557				9.0
Iowa State Savings Bank			20,597				9.8				18,950				9.0
Reliance State Bank			22,355				10.1				19,849				9.0
State Bank & Trust			15,426				9.5				14,565				9.0
United Bank & Trust			10,009				10.0				9,012				9.0

																		To Be Well
																		Capitalized Under
										For Capital								Prompt Corrective
		Actual								Adequacy Purposes								Action Provisions
		Amount				Ratio				Amount				Ratio				Amount				Ratio
As of December 31, 2019:
Total capital (to risk-weighted assets):
Consolidated		$	180,834				14.3	%		$	132,878				10.50	%			N/A				N/A
Boone Bank & Trust			14,205				14.1				10,610				10.50			$	10,105				10.0	%
First National Bank			87,375				13.9				66,180				10.50				63,028				10.0
Iowa State Savings Bank			20,610				14.2				15,208				10.50				14,483				10.0
Reliance State Bank			24,487				13.0				19,778				10.50				18,836				10.0
State Bank & Trust			16,800				13.5				13,115				10.50				12,490				10.0
United Bank & Trust			10,775				14.3				7,910				10.50				7,534				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	167,514				13.2	%		$	107,568				8.50	%			N/A				N/A
Boone Bank & Trust			13,274				13.1				8,589				8.50			$	8,084				8.0	%
First National Bank			80,665				12.8				53,574				8.50				50,423				8.0
Iowa State Savings Bank			20,151				13.9				12,311				8.50				11,587				8.0
Reliance State Bank			22,166				11.8				16,010				8.50				15,069				8.0
State Bank & Trust			15,233				12.2				10,617				8.50				9,992				8.0
United Bank & Trust			9,955				13.2				6,403				8.50				6,027				8.0
Tier 1 capital (to average-assets):
Consolidated		$	167,544				10.1	%		$	66,234				4.00	%			N/A				N/A
Boone Bank & Trust			13,274				9.5				5,604				4.00			$	7,005				5.0	%
First National Bank			80,665				9.3				34,702				4.00				43,378				5.0
Iowa State Savings Bank			20,151				9.5				8,453				4.00				10,567				5.0
Reliance State Bank			22,166				10.0				8,886				4.00				11,108				5.0
State Bank & Trust			15,233				9.5				6,384				4.00				7,980				5.0
United Bank & Trust			9,955				9.8				4,073				4.00				5,091				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	167,544				13.2	%		$	88,585				7.00	%			N/A				N/A
Boone Bank & Trust			13,274				13.1				7,074				7.00			$	6,568				6.5	%
First National Bank			80,665				12.8				44,120				7.00				40,968				6.5
Iowa State Savings Bank			20,151				13.9				10,138				7.00				9,414				6.5
Reliance State Bank			22,166				11.8				13,185				7.00				12,243				6.5
State Bank & Trust			15,233				12.2				8,743				7.00				8,119				6.5
United Bank & Trust			9,955				13.2				5,273				7.00				4,897				6.5

X

- Definition

Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958570-112826

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 505
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826

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X

- References

No definition available.

+ Details

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration