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Note 15 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Capital $ 218,049 $ 215,799
Capital to risk weighted assets 0.14 0.141
Capital required for capital adequacy $ 164,005 $ 160,370
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 200,187 $ 199,069
Tier one risk based capital to risk weighted assets 0.128 0.13
Tier one risk based capital required for capital adequacy $ 132,766 $ 129,823
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 200,187 $ 199,069
Tier one leverage capital to average assets 0.09 0.091
Tier one leverage capital required for capital adequacy $ 88,992 $ 87,392
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 200,187 $ 199,069
Common equity tier one risk based capital to risk weighted assets 0.128 0.13
Common equity tier one capital required for capital adequacy $ 109,337 $ 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 $ 16,232 $ 15,962
Capital to risk weighted assets 0.136 0.129
Capital required for capital adequacy $ 12,510 $ 12,984
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 11,914 $ 12,366
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,309 $ 14,990
Tier one risk based capital to risk weighted assets 0.128 0.121
Tier one risk based capital required for capital adequacy $ 10,127 $ 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 $ 9,532 $ 9,893
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,309 $ 14,990
Tier one leverage capital to average assets 0.096 0.087
Tier one leverage capital required for capital adequacy $ 6,393 $ 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 $ 7,991 $ 8,585
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,309 $ 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 $ 8,340 $ 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 $ 7,744 $ 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 $ 112,057 $ 110,887
Capital to risk weighted assets 0.139 0.142
Capital required for capital adequacy $ 84,863 $ 82,089
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 80,822 $ 78,180
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 102,634 $ 101,976
Tier one risk based capital to risk weighted assets 0.127 0.13
Tier one risk based capital required for capital adequacy $ 68,699 $ 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 $ 64,658 $ 62,544
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 102,634 $ 101,976
Tier one leverage capital to average assets 0.088 0.089
Tier one leverage capital required for capital adequacy $ 46,878 $ 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 $ 58,597 $ 56,978
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 102,634 $ 101,976
Common equity tier one risk based capital to risk weighted assets 0.127 0.13
Common equity tier one capital required for capital adequacy $ 56,576 $ 54,726
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00%  
Common equity tier one capital required to be well capitalized $ 52,534 $ 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 $ 26,691 $ 25,398
Capital to risk weighted assets 0.157 0.155
Capital required for capital adequacy $ 17,854 $ 17,210
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 17,004 $ 16,390
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,619 $ 24,113
Tier one risk based capital to risk weighted assets 0.145 0.147
Tier one risk based capital required for capital adequacy $ 14,453 $ 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 $ 13,603 $ 13,112
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,619 $ 24,113
Tier one leverage capital to average assets 0.096 0.093
Tier one leverage capital required for capital adequacy $ 10,234 $ 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 $ 12,792 $ 13,029
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,619 $ 24,113
Common equity tier one risk based capital to risk weighted assets 0.145 0.147
Common equity tier one capital required for capital adequacy $ 11,903 $ 11,473
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00%  
Common equity tier one capital required to be well capitalized $ 11,052 $ 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 $ 28,755 $ 28,385
Capital to risk weighted assets 0.119 0.124
Capital required for capital adequacy $ 25,293 $ 24,103
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 24,089 $ 22,955
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 25,937 $ 25,647
Tier one risk based capital to risk weighted assets 0.108 0.112
Tier one risk based capital required for capital adequacy $ 20,476 $ 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 $ 19,271 $ 18,364
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 25,937 $ 25,647
Tier one leverage capital to average assets 0.083 0.085
Tier one leverage capital required for capital adequacy $ 12,464 $ 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 $ 15,580 $ 15,001
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 25,937 $ 25,647
Common equity tier one risk based capital to risk weighted assets 0.108 0.112
Common equity tier one capital required for capital adequacy $ 16,862 $ 16,069
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00%  
Common equity tier one capital required to be well capitalized $ 15,658 $ 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 $ 22,283 $ 22,011
Capital to risk weighted assets 0.16 0.147
Capital required for capital adequacy $ 14,597 $ 15,716
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 13,902 $ 14,968
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,676 $ 20,392
Tier one risk based capital to risk weighted assets 0.149 0.136
Tier one risk based capital required for capital adequacy $ 11,817 $ 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 $ 11,122 $ 11,974
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,676 $ 20,392
Tier one leverage capital to average assets 0.096 0.091
Tier one leverage capital required for capital adequacy $ 8,573 $ 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 $ 10,717 $ 11,165
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,676 $ 20,392
Common equity tier one risk based capital to risk weighted assets 0.149 0.136
Common equity tier one capital required for capital adequacy $ 9,731 $ 10,477
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00%  
Common equity tier one capital required to be well capitalized $ 9,036 $ 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 $ 12,989 $ 12,633
Capital to risk weighted assets 0.161 0.151
Capital required for capital adequacy $ 8,486 $ 8,759
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,082 $ 8,342
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 11,979 $ 11,677
Tier one risk based capital to risk weighted assets 0.148 0.14
Tier one risk based capital required for capital adequacy $ 6,870 $ 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 $ 6,466 $ 6,673
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 11,979 $ 11,677
Tier one leverage capital to average assets 0.095 0.089
Tier one leverage capital required for capital adequacy $ 5,039 $ 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 $ 6,299 $ 6,592
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 11,979 $ 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 $ 5,657 $ 5,839
Common equity tier one risk based capital required for capital adequacy to risk weighted assets 7.00%  
Common equity tier one capital required to be well capitalized $ 5,253 $ 5,422
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%