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Note 14 - Regulatory Matters (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2021:
Total capital (to risk- weighted assets):
Consolidated		$	208,480				14.8	%		$	146,881				10.50	%			N/A				N/A
Boone Bank & Trust			15,603				14.2				11,562				10.50				11,012				10.0	%
First National Bank			104,608				14.5				75,832				10.50				72,221				10.0
Iowa State Savings Bank			24,008				15.9				15,895				10.50				15,138				10.0
Reliance State Bank			27,292				13.6				21,136				10.50				20,129				10.0
State Bank & Trust			20,885				15.2				14,416				10.50				13,730				10.0
United Bank & Trust			12,001				15.7				8,039				10.50				7,657				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	191,161				13.7	%		$	118,904				8.50	%			N/A				N/A
Boone Bank & Trust			14,652				13.3				9,360				8.50				8,809				8.0	%
First National Bank			95,573				13.2				61,388				8.50				57,777				8.0
Iowa State Savings Bank			22,747				15.0				12,868				8.50				12,111				8.0
Reliance State Bank			24,774				12.3				17,110				8.50				16,103				8.0
State Bank & Trust			19,231				14.0				11,670				8.50				10,984				8.0
United Bank & Trust			11,042				14.4				6,508				8.50				6,125				8.0
Tier 1 capital (to average- assets):
Consolidated		$	191,161				9.0	%		$	84,585				4.00	%			N/A				N/A
Boone Bank & Trust			14,652				9.0				6,525				4.00				8,157				5.0	%
First National Bank			95,573				8.7				44,333				4.00				55,416				5.0
Iowa State Savings Bank			22,747				9.1				10,102				4.00				12,628				5.0
Reliance State Bank			24,774				8.8				11,396				4.00				14,245				5.0
State Bank & Trust			19,231				9.1				8,469				4.00				10,586				5.0
United Bank & Trust			11,042				8.9				4,955				4.00				6,193				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	191,161				13.7	%		$	97,921				7.00	%			N/A				N/A
Boone Bank & Trust			14,652				13.3				7,708				7.00				7,158				6.5	%
First National Bank			95,573				13.2				50,555				7.00				46,944				6.5
Iowa State Savings Bank			22,747				15.0				10,597				7.00				9,840				6.5
Reliance State Bank			24,774				12.3				14,091				7.00				13,084				6.5
State Bank & Trust			19,231				14.0				9,611				7.00				8,924				6.5
United Bank & Trust			11,042				14.4				5,360				7.00				4,977				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)
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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