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Note 14 - Regulatory Matters (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2023:
Total capital (to risk-weighted assets):
Consolidated		$	217,090				14.3	%		$	159,654				10.50	%			N/A				N/A
Boone Bank & Trust			16,195				14.1				12,069				10.50				11,494				10.0	%
First National Bank			111,653				14.1				83,401				10.50				79,429				10.0
Iowa State Savings Bank			26,263				16.1				17,093				10.50				16,279				10.0
Reliance State Bank			28,570				12.7				23,552				10.50				22,431				10.0
State Bank & Trust			21,916				15.6				14,715				10.50				14,015				10.0
United Bank & Trust			12,937				16.0				8,514				10.50				8,108				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	199,676				13.1	%		$	129,244				8.50	%			N/A				N/A
Boone Bank & Trust			15,317				13.3				9,770				8.50				9,195				8.0	%
First National Bank			102,360				12.9				67,515				8.50				63,543				8.0
Iowa State Savings Bank			24,315				14.9				13,837				8.50				13,023				8.0
Reliance State Bank			25,927				11.6				19,066				8.50				17,945				8.0
State Bank & Trust			20,288				14.5				11,912				8.50				11,212				8.0
United Bank & Trust			11,923				14.7				6,892				8.50				6,487				8.0
Tier 1 capital (to average-assets):
Consolidated		$	199,676				8.9	%		$	89,911				4.00	%			N/A				N/A
Boone Bank & Trust			15,317				9.5				6,426				4.00				8,033				5.0	%
First National Bank			102,360				8.7				46,854				4.00				58,568				5.0
Iowa State Savings Bank			24,315				9.5				10,286				4.00				12,857				5.0
Reliance State Bank			25,927				8.6				12,045				4.00				15,057				5.0
State Bank & Trust			20,288				9.3				8,723				4.00				10,904				5.0
United Bank & Trust			11,923				9.0				5,308				4.00				6,635				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	199,676				13.1	%		$	106,436				7.00	%			N/A				N/A
Boone Bank & Trust			15,317				13.3				8,046				7.00				7,471				6.5	%
First National Bank			102,360				12.9				55,600				7.00				51,629				6.5
Iowa State Savings Bank			24,315				14.9				11,395				7.00				10,581				6.5
Reliance State Bank			25,927				11.6				15,702				7.00				14,580				6.5
State Bank & Trust			20,288				14.5				9,810				7.00				9,110				6.5
United Bank & Trust			11,923				14.7				5,676				7.00				5,270				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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