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Note 11 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2021

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, 2021:
Community Bank Leverage Ratio:
(Tier 1 capital to average assets for leverage ratio):
Boone Bank & Trust		$	14,162				9.4	%		$	12,790				8.5	%
First National Bank			88,178				8.5				88,123				8.5
Iowa State Savings Bank			21,947				9.3				20,057				8.5
Reliance State Bank			23,671				9.1				22,015				8.5
State Bank & Trust			17,292				8.4				17,485				8.5
United Bank & Trust			10,727				9.1				9,972				8.5

										To Be Well
										Capitalized Under
										Prompt Corrective
		Actual								Action Provisions
		Amount				Ratio				Amount				Ratio
As of December 31, 2020:
Community Bank Leverage Ratio:
(Tier 1 capital to average assets for leverage ratio):
Boone Bank & Trust		$	13,967				9.2	%		$	12,170				8.0	%
First National Bank			86,071				8.6				80,393				8.0
Iowa State Savings Bank			21,610				9.4				18,321				8.0
Reliance State Bank			23,278				9.4				19,741				8.0
State Bank & Trust			16,564				8.5				15,657				8.0
United Bank & Trust			10,539				9.2				9,180				8.0

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