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Note 14 - Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2022:
Total capital (to risk- weighted assets):
Consolidated		$	213,649				14.6	%		$	153,337				10.50	%			N/A				N/A
Boone Bank & Trust			15,864				12.7				13,148				10.50				12,522				10.0	%
First National Bank			109,914				14.8				78,045				10.50				74,328				10.0
Iowa State Savings Bank			24,918				15.6				16,784				10.50				15,985				10.0
Reliance State Bank			28,124				13.5				21,898				10.50				20,855				10.0
State Bank & Trust			21,793				14.9				15,349				10.50				14,618				10.0
United Bank & Trust			12,450				15.1				8,663				10.50				8,250				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	196,922				13.5	%		$	124,130				8.50	%			N/A				N/A
Boone Bank & Trust			14,932				11.9				10,644				8.50				10,018				8.0	%
First National Bank			100,627				13.5				63,179				8.50				59,463				8.0
Iowa State Savings Bank			23,735				14.8				13,587				8.50				12,788				8.0
Reliance State Bank			25,544				12.2				17,727				8.50				16,684				8.0
State Bank & Trust			20,181				13.8				12,425				8.50				11,694				8.0
United Bank & Trust			11,418				13.8				7,013				8.50				6,600				8.0
Tier 1 capital (to average- assets):
Consolidated		$	196,922				9.1	%		$	86,685				4.00	%			N/A				N/A
Boone Bank & Trust			14,932				9.0				6,654				4.00				8,318				5.0	%
First National Bank			100,627				9.0				44,824				4.00				56,030				5.0
Iowa State Savings Bank			23,735				9.1				10,411				4.00				13,014				5.0
Reliance State Bank			25,544				8.7				11,782				4.00				14,728				5.0
State Bank & Trust			20,181				8.8				9,132				4.00				11,415				5.0
United Bank & Trust			11,418				8.5				5,370				4.00				6,713				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	196,922				13.5	%		$	102,225				7.00	%			N/A				N/A
Boone Bank & Trust			14,932				11.9				8,766				7.00				8,139				6.5	%
First National Bank			100,627				13.5				52,030				7.00				48,313				6.5
Iowa State Savings Bank			23,735				14.8				11,189				7.00				10,390				6.5
Reliance State Bank			25,544				12.2				14,599				7.00				13,556				6.5
State Bank & Trust			20,181				13.8				10,233				7.00				9,502				6.5
United Bank & Trust			11,418				13.8				5,775				7.00				5,363				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

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X

- References

No definition available.

+ Details

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Data Type:	xbrli:stringItemType
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