XML 41 R31.htm IDEA: XBRL DOCUMENT v3.23.3

Note 14 - Regulatory Matters (Tables)

9 Months Ended

Sep. 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 September 30, 2023:
Total capital (to risk-weighted assets):
Consolidated		$	217,473				14.1	%		$	161,572				10.50	%			N/A				N/A
Boone Bank & Trust			16,212				13.7				12,381				10.50				11,791				10.0	%
First National Bank			111,884				14.0				83,616				10.50				79,635				10.0
Iowa State Savings Bank			26,454				16.2				17,163				10.50				16,346				10.0
Reliance State Bank			28,670				12.0				25,044				10.50				23,851				10.0
State Bank & Trust			22,184				16.1				14,443				10.50				13,755				10.0
United Bank & Trust			12,976				16.0				8,524				10.50				8,119				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	200,329				13.0	%		$	130,796				8.50	%			N/A				N/A
Boone Bank & Trust			15,342				13.0				10,023				8.50				9,433				8.0	%
First National Bank			102,720				12.9				67,689				8.50				63,708				8.0
Iowa State Savings Bank			24,508				15.0				13,894				8.50				13,077				8.0
Reliance State Bank			25,974				10.9				20,273				8.50				19,081				8.0
State Bank & Trust			20,700				15.0				11,692				8.50				11,004				8.0
United Bank & Trust			12,003				14.8				6,901				8.50				6,495				8.0
Tier 1 capital (to average-assets):
Consolidated		$	200,329				9.0	%		$	88,779				4.00	%			N/A				N/A
Boone Bank & Trust			15,342				9.6				6,363				4.00				7,954				5.0	%
First National Bank			102,720				8.9				46,107				4.00				57,634				5.0
Iowa State Savings Bank			24,508				9.9				9,949				4.00				12,436				5.0
Reliance State Bank			25,974				8.4				12,340				4.00				15,426				5.0
State Bank & Trust			20,700				9.5				8,682				4.00				10,853				5.0
United Bank & Trust			12,003				9.4				5,082				4.00				6,353				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	200,329				13.0	%		$	107,714				7.00	%			N/A				N/A
Boone Bank & Trust			15,342				13.0				8,254				7.00				7,664				6.5	%
First National Bank			102,720				12.9				55,744				7.00				51,762				6.5
Iowa State Savings Bank			24,508				15.0				11,442				7.00				10,625				6.5
Reliance State Bank			25,974				10.9				16,696				7.00				15,503				6.5
State Bank & Trust			20,700				15.0				9,629				7.00				8,941				6.5
United Bank & Trust			12,003				14.8				5,683				7.00				5,277				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

+ Details

Name:	us-gaap_ScheduleOfComplianceWithRegulatoryCapitalRequirementsUnderBankingRegulationsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration