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Note 13 - Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

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

																		To Be Well
																		Capitalized Under
										For Capital								Prompt Corrective
		Actual								Adequacy Purposes								Action Provisions
		Amount				Ratio				Amount				Ratio				Amount				Ratio
As of September 30, 2021:
Total capital (to risk- weighted assets):
Consolidated		$	204,524				15.3	%		$	140,431				10.50	%			N/A				N/A
Boone Bank & Trust			15,611				16.0				10,269				10.50				9,780				10.0	%
First National Bank			101,785				14.7				72,926				10.50				69,454				10.0
Iowa State Savings Bank			23,755				16.5				15,102				10.50				14,383				10.0
Reliance State Bank			26,824				14.4				19,581				10.50				18,648				10.0
State Bank & Trust			20,327				15.0				14,247				10.50				13,568				10.0
United Bank & Trust			11,873				15.7				7,926				10.50				7,549				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	187,806				14.0	%		$	113,682				8.50	%			N/A				N/A
Boone Bank & Trust			14,665				15.0				8,313				8.50				7,824				8.0	%
First National Bank			93,084				13.4				59,035				8.50				55,563				8.0
Iowa State Savings Bank			22,734				15.8				12,226				8.50				11,507				8.0
Reliance State Bank			24,491				13.1				15,851				8.50				14,919				8.0
State Bank & Trust			18,643				13.7				11,533				8.50				10,855				8.0
United Bank & Trust			10,927				14.5				6,417				8.50				6,039				8.0
Tier 1 capital (to average- assets):
Consolidated		$	187,806				9.2	%		$	81,851				4.00	%			N/A				N/A
Boone Bank & Trust			14,665				9.4				6,269				4.00				7,836				5.0	%
First National Bank			93,084				8.8				42,354				4.00				52,942				5.0
Iowa State Savings Bank			22,734				9.4				9,631				4.00				12,038				5.0
Reliance State Bank			24,491				9.1				10,731				4.00				13,413				5.0
State Bank & Trust			18,643				8.7				8,530				4.00				10,663				5.0
United Bank & Trust			10,927				9.1				4,799				4.00				5,999				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	187,806				14.0	%		$	93,621				7.00	%			N/A				N/A
Boone Bank & Trust			14,665				15.0				6,846				7.00				6,357				6.5	%
First National Bank			93,084				13.4				48,617				7.00				45,145				6.5
Iowa State Savings Bank			22,734				15.8				10,068				7.00				9,349				6.5
Reliance State Bank			24,491				13.1				13,054				7.00				12,121				6.5
State Bank & Trust			18,643				13.7				9,498				7.00				8,819				6.5
United Bank & Trust			10,927				14.5				5,284				7.00				4,907				6.5

										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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Data Type:	xbrli:stringItemType
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