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Note 14 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2023

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, 2023:
Total capital (to risk- weighted assets):
Consolidated		$	216,793				14.2	%		$	159,936				10.50	%			N/A				N/A
Boone Bank & Trust			16,084				13.6				12,447				10.50				11,854				10.0	%
First National Bank			111,512				14.0				83,696				10.50				79,710				10.0
Iowa State Savings Bank			25,922				16.6				16,379				10.50				15,599				10.0
Reliance State Bank			28,417				13.0				22,963				10.50				21,870				10.0
State Bank & Trust			22,211				15.1				15,394				10.50				14,661				10.0
United Bank & Trust			12,828				15.2				8,860				10.50				8,438				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	199,391				13.1	%		$	129,472				8.50	%			N/A				N/A
Boone Bank & Trust			15,224				12.8				10,076				8.50				9,483				8.0	%
First National Bank			102,228				12.8				67,754				8.50				63,768				8.0
Iowa State Savings Bank			24,047				15.4				13,259				8.50				12,479				8.0
Reliance State Bank			25,815				11.8				18,589				8.50				17,496				8.0
State Bank & Trust			20,510				14.0				12,462				8.50				11,729				8.0
United Bank & Trust			11,789				14.0				7,172				8.50				6,750				8.0
Tier 1 capital (to average- assets):
Consolidated		$	199,391				9.1	%		$	87,463				4.00	%			N/A				N/A
Boone Bank & Trust			15,224				9.3				6,556				4.00				8,195				5.0	%
First National Bank			102,228				8.9				45,860				4.00				57,325				5.0
Iowa State Savings Bank			24,047				9.2				10,443				4.00				13,054				5.0
Reliance State Bank			25,815				8.6				12,021				4.00				15,026				5.0
State Bank & Trust			20,510				9.1				9,014				4.00				11,268				5.0
United Bank & Trust			11,789				9.0				5,249				4.00				6,561				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	199,391				13.1	%		$	106,624				7.00	%			N/A				N/A
Boone Bank & Trust			15,224				12.8				8,298				7.00				7,705				6.5	%
First National Bank			102,228				12.8				55,797				7.00				51,812				6.5
Iowa State Savings Bank			24,047				15.4				10,919				7.00				10,139				6.5
Reliance State Bank			25,815				11.8				15,309				7.00				14,215				6.5
State Bank & Trust			20,510				14.0				10,263				7.00				9,530				6.5
United Bank & Trust			11,789				14.0				5,906				7.00				5,485				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, 2022:
Total capital (to risk- weighted assets):
Consolidated		$	215,799				14.1	%		$	160,370				10.50	%			N/A				N/A
Boone Bank & Trust			15,962				12.9				12,984				10.50				12,366				10.0	%
First National Bank			110,887				14.2				82,089				10.50				78,180				10.0
Iowa State Savings Bank			25,398				15.5				17,210				10.50				16,390				10.0
Reliance State Bank			28,385				12.4				24,103				10.50				22,955				10.0
State Bank & Trust			22,011				14.7				15,716				10.50				14,968				10.0
United Bank & Trust			12,633				15.1				8,759				10.50				8,342				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	199,069				13.0	%		$	129,823				8.50	%			N/A				N/A
Boone Bank & Trust			14,990				12.1				10,511				8.50				9,893				8.0	%
First National Bank			101,976				13.0				66,453				8.50				62,544				8.0
Iowa State Savings Bank			24,113				14.7				13,932				8.50				13,112				8.0
Reliance State Bank			25,647				11.2				19,512				8.50				18,364				8.0
State Bank & Trust			20,392				13.6				12,723				8.50				11,974				8.0
United Bank & Trust			11,677				14.0				7,090				8.50				6,673				8.0
Tier 1 capital (to average- assets):
Consolidated		$	199,069				9.1	%		$	87,392				4.00	%			N/A				N/A
Boone Bank & Trust			14,990				8.7				6,868				4.00				8,585				5.0	%
First National Bank			101,976				8.9				45,582				4.00				56,978				5.0
Iowa State Savings Bank			24,113				9.3				10,423				4.00				13,029				5.0
Reliance State Bank			25,647				8.5				12,001				4.00				15,001				5.0
State Bank & Trust			20,392				9.1				8,932				4.00				11,165				5.0
United Bank & Trust			11,677				8.9				5,274				4.00				6,592				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	199,069				13.0	%		$	106,913				7.00	%			N/A				N/A
Boone Bank & Trust			14,990				12.1				8,656				7.00				8,038				6.5	%
First National Bank			101,976				13.0				54,726				7.00				50,817				6.5
Iowa State Savings Bank			24,113				14.7				11,473				7.00				10,654				6.5
Reliance State Bank			25,647				11.2				16,069				7.00				14,921				6.5
State Bank & Trust			20,392				13.6				10,477				7.00				9,729				6.5
United Bank & Trust			11,677				14.0				5,839				7.00				5,422				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
-Topic 942
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480696/942-505-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480696/942-505-50-1B

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X

- References

No definition available.

+ Details

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