XML 39 R29.htm IDEA: XBRL DOCUMENT v3.22.1

Note 13 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2022

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 March 31, 2022:
Total capital (to risk-weighted assets):
Consolidated		$	211,219				14.9	%		$	148,534				10.50	%			N/A				N/A
Boone Bank & Trust			15,704				13.5				12,251				10.50				11,668				10.0	%
First National Bank			106,493				14.5				77,007				10.50				73,340				10.0
Iowa State Savings Bank			24,309				15.9				16,043				10.50				15,280				10.0
Reliance State Bank			27,424				15.0				19,235				10.50				18,319				10.0
State Bank & Trust			21,243				14.8				15,114				10.50				14,395				10.0
United Bank & Trust			12,137				15.3				8,328				10.50				7,931				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	194,024				13.7	%		$	120,242				8.50	%			N/A				N/A
Boone Bank & Trust			14,778				12.7				9,917				8.50				9,334				8.0	%
First National Bank			97,319				13.3				62,339				8.50				58,672				8.0
Iowa State Savings Bank			23,048				15.1				12,988				8.50				12,224				8.0
Reliance State Bank			25,131				13.7				15,571				8.50				14,655				8.0
State Bank & Trust			19,590				13.6				12,235				8.50				11,516				8.0
United Bank & Trust			11,144				14.1				6,742				8.50				6,345				8.0
Tier 1 capital (to average-assets):
Consolidated		$	194,024				9.1	%		$	85,639				4.00	%			N/A				N/A
Boone Bank & Trust			14,778				9.0				6,538				4.00				8,172				5.0	%
First National Bank			97,319				8.9				43,893				4.00				54,866				5.0
Iowa State Savings Bank			23,048				9.0				10,219				4.00				12,774				5.0
Reliance State Bank			25,131				8.6				11,642				4.00				14,553				5.0
State Bank & Trust			19,590				8.9				8,812				4.00				11,016				5.0
United Bank & Trust			11,144				8.7				5,137				4.00				6,421				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	194,024				13.7	%		$	99,022				7.00	%			N/A				N/A
Boone Bank & Trust			14,778				12.7				8,167				7.00				7,584				6.5	%
First National Bank			97,319				13.3				51,338				7.00				47,671				6.5
Iowa State Savings Bank			23,048				15.1				10,696				7.00				9,932				6.5
Reliance State Bank			25,131				13.7				12,823				7.00				11,907				6.5
State Bank & Trust			19,590				13.6				10,076				7.00				9,356				6.5
United Bank & Trust			11,144				15.1				5,552				7.00				5,155				6.5

																		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

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 https://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 https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826

+ Details

Name:	us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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