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Note 14 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Mar. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Capital $ 216,793 $ 215,799
Capital to risk weighted assets 0.142 0.141
Capital required for capital adequacy $ 159,936 $ 160,370
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 199,391 $ 199,069
Tier one risk based capital to risk weighted assets 0.131 0.130
Tier one risk based capital required for capital adequacy $ 129,472 $ 129,823
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 199,391 $ 199,069
Tier one leverage capital to average assets 0.091 0.091
Tier one leverage capital required for capital adequacy $ 87,463 $ 87,392
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Common equity tier one capital $ 199,391 $ 199,069
Common equity tier one risk based capital to risk weighted assets 0.131 0.130
Common equity tier one capital required for capital adequacy $ 106,624 $ 106,913
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Boone Bank and Trust [Member]    
Capital $ 16,084 $ 15,962
Capital to risk weighted assets 0.136 0.129
Capital required for capital adequacy $ 12,447 $ 12,984
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 11,854 $ 12,366
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 15,224 $ 14,990
Tier one risk based capital to risk weighted assets 0.128 0.121
Tier one risk based capital required for capital adequacy $ 10,076 $ 10,511
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 9,483 $ 9,893
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 15,224 $ 14,990
Tier one leverage capital to average assets 0.093 0.087
Tier one leverage capital required for capital adequacy $ 6,556 $ 6,868
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 8,195 $ 8,585
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 15,224 $ 14,990
Common equity tier one risk based capital to risk weighted assets 0.128 0.121
Common equity tier one capital required for capital adequacy $ 8,298 $ 8,656
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 7,705 $ 8,038
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
First National Bank [Member] | Also Conducts Business Out of 3 Full Service Offices in Des Moines Metro Area [Member]    
Capital $ 111,512 $ 110,887
Capital to risk weighted assets 0.140 0.142
Capital required for capital adequacy $ 83,696 $ 82,089
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 79,710 $ 78,180
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 102,228 $ 101,976
Tier one risk based capital to risk weighted assets 0.128 0.130
Tier one risk based capital required for capital adequacy $ 67,754 $ 66,453
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 63,768 $ 62,544
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 102,228 $ 101,976
Tier one leverage capital to average assets 0.089 0.089
Tier one leverage capital required for capital adequacy $ 45,860 $ 45,582
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 57,325 $ 56,978
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 102,228 $ 101,976
Common equity tier one risk based capital to risk weighted assets 0.128 0.130
Common equity tier one capital required for capital adequacy $ 55,797 $ 54,726
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 51,812 $ 50,817
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
Iowa State Savings Bank [Member]    
Capital $ 25,922 $ 25,398
Capital to risk weighted assets 0.166 0.155
Capital required for capital adequacy $ 16,379 $ 17,210
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 15,599 $ 16,390
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 24,047 $ 24,113
Tier one risk based capital to risk weighted assets 0.154 0.147
Tier one risk based capital required for capital adequacy $ 13,259 $ 13,932
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 12,479 $ 13,112
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 24,047 $ 24,113
Tier one leverage capital to average assets 0.092 0.093
Tier one leverage capital required for capital adequacy $ 10,443 $ 10,423
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 13,054 $ 13,029
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 24,047 $ 24,113
Common equity tier one risk based capital to risk weighted assets 0.154 0.147
Common equity tier one capital required for capital adequacy $ 10,919 $ 11,473
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 10,139 $ 10,654
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
Reliance State Bank [Member] | Conducts Business Out of Offices at Story City, Garner, and Kleme, Iowa [Member]    
Capital $ 28,417 $ 28,385
Capital to risk weighted assets 0.130 0.124
Capital required for capital adequacy $ 22,963 $ 24,103
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 21,870 $ 22,955
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 25,815 $ 25,647
Tier one risk based capital to risk weighted assets 0.118 0.112
Tier one risk based capital required for capital adequacy $ 18,589 $ 19,512
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 17,496 $ 18,364
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 25,815 $ 25,647
Tier one leverage capital to average assets 0.086 0.085
Tier one leverage capital required for capital adequacy $ 12,021 $ 12,001
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 15,026 $ 15,001
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 25,815 $ 25,647
Common equity tier one risk based capital to risk weighted assets 0.118 0.112
Common equity tier one capital required for capital adequacy $ 15,309 $ 16,069
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 14,215 $ 14,921
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
State Bank and Trust [Member]    
Capital $ 22,211 $ 22,011
Capital to risk weighted assets 0.151 0.147
Capital required for capital adequacy $ 15,394 $ 15,716
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,661 $ 14,968
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 20,510 $ 20,392
Tier one risk based capital to risk weighted assets 0.140 0.136
Tier one risk based capital required for capital adequacy $ 12,462 $ 12,723
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 11,729 $ 11,974
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 20,510 $ 20,392
Tier one leverage capital to average assets 0.091 0.091
Tier one leverage capital required for capital adequacy $ 9,014 $ 8,932
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 11,268 $ 11,165
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 20,510 $ 20,392
Common equity tier one risk based capital to risk weighted assets 0.140 0.136
Common equity tier one capital required for capital adequacy $ 10,263 $ 10,477
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 9,530 $ 9,729
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
United Bank and Trust [Member]    
Capital $ 12,828 $ 12,633
Capital to risk weighted assets 0.152 0.151
Capital required for capital adequacy $ 8,860 $ 8,759
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,438 $ 8,342
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 11,789 $ 11,677
Tier one risk based capital to risk weighted assets 0.140 0.140
Tier one risk based capital required for capital adequacy $ 7,172 $ 7,090
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one risk based capital required to be well capitalized $ 6,750 $ 6,673
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 11,789 $ 11,677
Tier one leverage capital to average assets 0.090 0.089
Tier one leverage capital required for capital adequacy $ 5,249 $ 5,274
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Tier one leverage capital required to be well capitalized $ 6,561 $ 6,592
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 11,789 $ 11,677
Common equity tier one risk based capital to risk weighted assets 0.140 0.140
Common equity tier one capital required for capital adequacy $ 5,906 $ 5,839
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00% 7.00%
Common equity tier one capital required to be well capitalized $ 5,485 $ 5,422
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%