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Note 12 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2024

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 March 31, 2024:
Total capital (to risk-weighted assets):
Consolidated		$	218,220				14.1	%		$	162,803				10.50	%			N/A				N/A
Boone Bank & Trust			16,203				12.8				13,285				10.50				12,652				10.0	%
First National Bank			111,844				14.1				83,450				10.50				79,477				10.0
Iowa State Savings Bank			27,014				16.0				17,674				10.50				16,833				10.0
Reliance State Bank			28,842				12.3				24,697				10.50				23,521				10.0
State Bank & Trust			22,271				16.0				14,603				10.50				13,907				10.0
United Bank & Trust			13,107				15.5				8,877				10.50				8,454				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	200,184				12.9	%		$	131,793				8.50	%			N/A				N/A
Boone Bank & Trust			15,233				12.0				10,754				8.50				10,122				8.0	%
First National Bank			102,355				12.9				67,555				8.50				63,581				8.0
Iowa State Savings Bank			24,930				14.8				14,308				8.50				13,466				8.0
Reliance State Bank			26,076				11.1				19,993				8.50				18,817				8.0
State Bank & Trust			20,627				14.8				11,821				8.50				11,126				8.0
United Bank & Trust			12,050				14.3				7,186				8.50				6,763				8.0
Tier 1 capital (to average-assets):
Consolidated		$	200,184				9.0	%		$	88,970				4.00	%			N/A				N/A
Boone Bank & Trust			15,233				9.3				6,537				4.00				8,171				5.0	%
First National Bank			102,355				8.9				45,931				4.00				57,414				5.0
Iowa State Savings Bank			24,930				9.5				10,511				4.00				13,139				5.0
Reliance State Bank			26,076				8.4				12,344				4.00				15,430				5.0
State Bank & Trust			20,627				9.7				8,463				4.00				10,579				5.0
United Bank & Trust			12,050				9.7				4,951				4.00				6,188				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	200,184				12.9	%		$	108,535				7.00	%			N/A				N/A
Boone Bank & Trust			15,233				12.0				8,857				7.00				8,224				6.5	%
First National Bank			102,355				12.9				55,634				7.00				51,660				6.5
Iowa State Savings Bank			24,930				14.8				11,783				7.00				10,941				6.5
Reliance State Bank			26,076				11.1				16,465				7.00				15,289				6.5
State Bank & Trust			20,627				14.8				9,735				7.00				9,040				6.5
United Bank & Trust			12,050				14.3				5,918				7.00				5,495				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, 2023:
Total capital (to risk-weighted assets):
Consolidated		$	218,049				14.0	%		$	164,005				10.50	%			N/A				N/A
Boone Bank & Trust			16,232				13.6				12,510				10.50				11,914				10.0	%
First National Bank			112,057				13.9				84,863				10.50				80,822				10.0
Iowa State Savings Bank			26,691				15.7				17,854				10.50				17,004				10.0
Reliance State Bank			28,755				11.9				25,293				10.50				24,089				10.0
State Bank & Trust			22,283				16.0				14,597				10.50				13,902				10.0
United Bank & Trust			12,989				16.1				8,486				10.50				8,082				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	200,187				12.8	%		$	132,766				8.50	%			N/A				N/A
Boone Bank & Trust			15,309				12.8				10,127				8.50				9,532				8.0	%
First National Bank			102,634				12.7				68,699				8.50				64,658				8.0
Iowa State Savings Bank			24,619				14.5				14,453				8.50				13,603				8.0
Reliance State Bank			25,937				10.8				20,476				8.50				19,271				8.0
State Bank & Trust			20,676				14.9				11,817				8.50				11,122				8.0
United Bank & Trust			11,979				14.8				6,870				8.50				6,466				8.0
Tier 1 capital (to average-assets):
Consolidated		$	200,187				9.0	%		$	88,992				4.00	%			N/A				N/A
Boone Bank & Trust			15,309				9.6				6,393				4.00				7,991				5.0	%
First National Bank			102,634				8.8				46,878				4.00				58,597				5.0
Iowa State Savings Bank			24,619				9.6				10,234				4.00				12,792				5.0
Reliance State Bank			25,937				8.3				12,464				4.00				15,580				5.0
State Bank & Trust			20,676				9.6				8,573				4.00				10,717				5.0
United Bank & Trust			11,979				9.5				5,039				4.00				6,299				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	200,187				12.8	%		$	109,337				7.00	%			N/A				N/A
Boone Bank & Trust			15,309				12.8				8,340				7.00				7,744				6.5	%
First National Bank			102,634				12.7				56,576				7.00				52,534				6.5
Iowa State Savings Bank			24,619				14.5				11,903				7.00				11,052				6.5
Reliance State Bank			25,937				10.8				16,862				7.00				15,658				6.5
State Bank & Trust			20,676				14.9				9,731				7.00				9,036				6.5
United Bank & Trust			11,979				14.8				5,657				7.00				5,253				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/1943274/2147477270/942-505-50-1

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/1943274/2147477270/942-505-50-1B

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X

- References

No definition available.

+ Details

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