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Note 14 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Jun. 30, 2023
USD ($)
Dec. 31, 2022
USD ($)
Capital $ 217,090 $ 215,799
Capital to risk weighted assets 0.143 0.141
Capital required for capital adequacy $ 159,654 $ 160,370
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 199,676 $ 199,069
Tier one risk based capital to risk weighted assets 0.131 0.130
Tier one risk based capital required for capital adequacy $ 129,244 $ 129,823
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 199,676 $ 199,069
Tier one leverage capital to average assets 0.089 0.091
Tier one leverage capital required for capital adequacy $ 89,911 $ 87,392
Tier one leverage capital required for capital adequacy to risk weighted assets 0.0400 0.0400
Common equity tier one capital $ 199,676 $ 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 $ 106,436 $ 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 $ 16,195 $ 15,962
Capital to risk weighted assets 0.141 0.129
Capital required for capital adequacy $ 12,069 $ 12,984
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 11,494 $ 12,366
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 15,317 $ 14,990
Tier one risk based capital to risk weighted assets 0.133 0.121
Tier one risk based capital required for capital adequacy $ 9,770 $ 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 $ 9,195 $ 9,893
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 15,317 $ 14,990
Tier one leverage capital to average assets 0.095 0.087
Tier one leverage capital required for capital adequacy $ 6,426 $ 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 $ 8,033 $ 8,585
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 15,317 $ 14,990
Common equity tier one risk based capital to risk weighted assets 0.133 0.121
Common equity tier one capital required for capital adequacy $ 8,046 $ 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 $ 7,471 $ 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 $ 111,653 $ 110,887
Capital to risk weighted assets 0.141 0.142
Capital required for capital adequacy $ 83,401 $ 82,089
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 79,429 $ 78,180
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 102,360 $ 101,976
Tier one risk based capital to risk weighted assets 0.129 0.130
Tier one risk based capital required for capital adequacy $ 67,515 $ 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 $ 63,543 $ 62,544
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 102,360 $ 101,976
Tier one leverage capital to average assets 0.087 0.089
Tier one leverage capital required for capital adequacy $ 46,854 $ 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 $ 58,568 $ 56,978
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 102,360 $ 101,976
Common equity tier one risk based capital to risk weighted assets 0.129 0.130
Common equity tier one capital required for capital adequacy $ 55,600 $ 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 $ 51,629 $ 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 $ 26,263 $ 25,398
Capital to risk weighted assets 0.161 0.155
Capital required for capital adequacy $ 17,093 $ 17,210
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 16,279 $ 16,390
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 24,315 $ 24,113
Tier one risk based capital to risk weighted assets 0.149 0.147
Tier one risk based capital required for capital adequacy $ 13,837 $ 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 $ 13,023 $ 13,112
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 24,315 $ 24,113
Tier one leverage capital to average assets 0.095 0.093
Tier one leverage capital required for capital adequacy $ 10,286 $ 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 $ 12,857 $ 13,029
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 24,315 $ 24,113
Common equity tier one risk based capital to risk weighted assets 0.149 0.147
Common equity tier one capital required for capital adequacy $ 11,395 $ 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 $ 10,581 $ 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 $ 28,570 $ 28,385
Capital to risk weighted assets 0.127 0.124
Capital required for capital adequacy $ 23,552 $ 24,103
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 22,431 $ 22,955
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 25,927 $ 25,647
Tier one risk based capital to risk weighted assets 0.116 0.112
Tier one risk based capital required for capital adequacy $ 19,066 $ 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 $ 17,945 $ 18,364
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 25,927 $ 25,647
Tier one leverage capital to average assets 0.086 0.085
Tier one leverage capital required for capital adequacy $ 12,045 $ 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 $ 15,057 $ 15,001
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 25,927 $ 25,647
Common equity tier one risk based capital to risk weighted assets 0.116 0.112
Common equity tier one capital required for capital adequacy $ 15,702 $ 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 $ 14,580 $ 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 $ 21,916 $ 22,011
Capital to risk weighted assets 0.156 0.147
Capital required for capital adequacy $ 14,715 $ 15,716
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,015 $ 14,968
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 20,288 $ 20,392
Tier one risk based capital to risk weighted assets 0.145 0.136
Tier one risk based capital required for capital adequacy $ 11,912 $ 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 $ 11,212 $ 11,974
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 20,288 $ 20,392
Tier one leverage capital to average assets 0.093 0.091
Tier one leverage capital required for capital adequacy $ 8,723 $ 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 $ 10,904 $ 11,165
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 20,288 $ 20,392
Common equity tier one risk based capital to risk weighted assets 0.145 0.136
Common equity tier one capital required for capital adequacy $ 9,810 $ 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 $ 9,110 $ 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 $ 12,937 $ 12,633
Capital to risk weighted assets 0.160 0.151
Capital required for capital adequacy $ 8,514 $ 8,759
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,108 $ 8,342
Capital required to be well capitalized to risk weighted assets 0.100 0.100
Tier one risk based capital $ 11,923 $ 11,677
Tier one risk based capital to risk weighted assets 0.147 0.140
Tier one risk based capital required for capital adequacy $ 6,892 $ 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 $ 6,487 $ 6,673
Tier one risk based capital required to be well capitalized to risk weighted assets 0.080 0.080
Tier one leverage capital $ 11,923 $ 11,677
Tier one leverage capital to average assets 0.090 0.089
Tier one leverage capital required for capital adequacy $ 5,308 $ 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 $ 6,635 $ 6,592
Tier one leverage capital required to be well capitalized to average assets 0.050 0.050
Common equity tier one capital $ 11,923 $ 11,677
Common equity tier one risk based capital to risk weighted assets 0.147 0.140
Common equity tier one capital required for capital adequacy $ 5,676 $ 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 $ 5,270 $ 5,422
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%