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Note 14 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Sep. 30, 2023
USD ($)
Dec. 31, 2022
USD ($)
Capital $ 217,473 $ 215,799
Capital to risk weighted assets 0.141 0.141
Capital required for capital adequacy $ 161,572 $ 160,370
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 200,329 $ 199,069
Tier one risk based capital to risk weighted assets 0.13 0.13
Tier one risk based capital required for capital adequacy $ 130,796 $ 129,823
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 200,329 $ 199,069
Tier one leverage capital to average assets 0.09 0.091
Tier one leverage capital required for capital adequacy $ 88,779 $ 87,392
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 200,329 $ 199,069
Common equity tier one risk based capital to risk weighted assets 0.13 0.13
Common equity tier one capital required for capital adequacy $ 107,714 $ 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 $ 16,212 $ 15,962
Capital to risk weighted assets 0.137 0.129
Capital required for capital adequacy $ 12,381 $ 12,984
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 11,791 $ 12,366
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,342 $ 14,990
Tier one risk based capital to risk weighted assets 0.13 0.121
Tier one risk based capital required for capital adequacy $ 10,023 $ 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 $ 9,433 $ 9,893
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,342 $ 14,990
Tier one leverage capital to average assets 0.096 0.087
Tier one leverage capital required for capital adequacy $ 6,363 $ 6,868
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 7,954 $ 8,585
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,342 $ 14,990
Common equity tier one risk based capital to risk weighted assets 0.13 0.121
Common equity tier one capital required for capital adequacy $ 8,254 $ 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 $ 7,664 $ 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 $ 111,884 $ 110,887
Capital to risk weighted assets 0.14 0.142
Capital required for capital adequacy $ 83,616 $ 82,089
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 79,635 $ 78,180
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 102,720 $ 101,976
Tier one risk based capital to risk weighted assets 0.129 0.13
Tier one risk based capital required for capital adequacy $ 67,689 $ 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 $ 63,708 $ 62,544
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 102,720 $ 101,976
Tier one leverage capital to average assets 0.089 0.089
Tier one leverage capital required for capital adequacy $ 46,107 $ 45,582
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 57,634 $ 56,978
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 102,720 $ 101,976
Common equity tier one risk based capital to risk weighted assets 0.129 0.13
Common equity tier one capital required for capital adequacy $ 55,744 $ 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 $ 51,762 $ 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 $ 26,454 $ 25,398
Capital to risk weighted assets 0.162 0.155
Capital required for capital adequacy $ 17,163 $ 17,210
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 16,346 $ 16,390
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,508 $ 24,113
Tier one risk based capital to risk weighted assets 0.15 0.147
Tier one risk based capital required for capital adequacy $ 13,894 $ 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 $ 13,077 $ 13,112
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,508 $ 24,113
Tier one leverage capital to average assets 0.099 0.093
Tier one leverage capital required for capital adequacy $ 9,949 $ 10,423
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 12,436 $ 13,029
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,508 $ 24,113
Common equity tier one risk based capital to risk weighted assets 0.15 0.147
Common equity tier one capital required for capital adequacy $ 11,442 $ 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 $ 10,625 $ 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 $ 28,670 $ 28,385
Capital to risk weighted assets 0.12 0.124
Capital required for capital adequacy $ 25,044 $ 24,103
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 23,851 $ 22,955
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 25,974 $ 25,647
Tier one risk based capital to risk weighted assets 0.109 0.112
Tier one risk based capital required for capital adequacy $ 20,273 $ 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 $ 19,081 $ 18,364
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 25,974 $ 25,647
Tier one leverage capital to average assets 0.084 0.085
Tier one leverage capital required for capital adequacy $ 12,340 $ 12,001
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 15,426 $ 15,001
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 25,974 $ 25,647
Common equity tier one risk based capital to risk weighted assets 0.109 0.112
Common equity tier one capital required for capital adequacy $ 16,696 $ 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 $ 15,503 $ 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 $ 22,184 $ 22,011
Capital to risk weighted assets 0.161 0.147
Capital required for capital adequacy $ 14,443 $ 15,716
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 13,755 $ 14,968
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,700 $ 20,392
Tier one risk based capital to risk weighted assets 0.15 0.136
Tier one risk based capital required for capital adequacy $ 11,692 $ 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 $ 11,004 $ 11,974
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,700 $ 20,392
Tier one leverage capital to average assets 0.095 0.091
Tier one leverage capital required for capital adequacy $ 8,682 $ 8,932
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 10,853 $ 11,165
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,700 $ 20,392
Common equity tier one risk based capital to risk weighted assets 0.15 0.136
Common equity tier one capital required for capital adequacy $ 9,629 $ 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 $ 8,941 $ 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 $ 12,976 $ 12,633
Capital to risk weighted assets 0.16 0.151
Capital required for capital adequacy $ 8,524 $ 8,759
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,119 $ 8,342
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,003 $ 11,677
Tier one risk based capital to risk weighted assets 0.148 0.14
Tier one risk based capital required for capital adequacy $ 6,901 $ 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 $ 6,495 $ 6,673
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,003 $ 11,677
Tier one leverage capital to average assets 0.094 0.089
Tier one leverage capital required for capital adequacy $ 5,082 $ 5,274
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Tier one leverage capital required to be well capitalized $ 6,353 $ 6,592
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,003 $ 11,677
Common equity tier one risk based capital to risk weighted assets 0.148 0.14
Common equity tier one capital required for capital adequacy $ 5,683 $ 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 $ 5,277 $ 5,422
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%