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Note 15 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Mar. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Capital $ 218,220 $ 218,049
Capital to risk weighted assets 0.141 0.14
Capital required for capital adequacy $ 162,803 $ 164,005
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 200,184 $ 200,187
Tier one risk based capital to risk weighted assets 0.129 0.128
Tier one risk based capital required for capital adequacy $ 131,793 $ 132,766
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 200,184 $ 200,187
Tier one leverage capital to average assets 0.09 0.09
Tier one leverage capital required for capital adequacy $ 88,970 $ 88,992
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 200,184 $ 200,187
Common equity tier one risk based capital to risk weighted assets 0.129 0.128
Common equity tier one capital required for capital adequacy $ 108,535 $ 109,337
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 $ 16,203 $ 16,232
Capital to risk weighted assets 0.128 0.136
Capital required for capital adequacy $ 13,285 $ 12,510
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,652 $ 11,914
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,233 $ 15,309
Tier one risk based capital to risk weighted assets 0.12 0.128
Tier one risk based capital required for capital adequacy $ 10,754 $ 10,127
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 $ 10,122 $ 9,532
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,233 $ 15,309
Tier one leverage capital to average assets 0.093 0.096
Tier one leverage capital required for capital adequacy $ 6,537 $ 6,393
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 $ 8,171 $ 7,991
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,233 $ 15,309
Common equity tier one risk based capital to risk weighted assets 0.12 0.128
Common equity tier one capital required for capital adequacy $ 8,857 $ 8,340
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 $ 8,224 $ 7,744
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 $ 111,844 $ 112,057
Capital to risk weighted assets 0.141 0.139
Capital required for capital adequacy $ 83,450 $ 84,863
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 79,477 $ 80,822
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 102,355 $ 102,634
Tier one risk based capital to risk weighted assets 0.129 0.127
Tier one risk based capital required for capital adequacy $ 67,555 $ 68,699
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 $ 63,581 $ 64,658
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 102,355 $ 102,634
Tier one leverage capital to average assets 0.089 0.088
Tier one leverage capital required for capital adequacy $ 45,931 $ 46,878
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 $ 57,414 $ 58,597
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 102,355 $ 102,634
Common equity tier one risk based capital to risk weighted assets 0.129 0.127
Common equity tier one capital required for capital adequacy $ 55,634 $ 56,576
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 $ 51,660 $ 52,534
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
Iowa State Savings Bank [Member]    
Capital $ 27,014 $ 26,691
Capital to risk weighted assets 0.16 0.157
Capital required for capital adequacy $ 17,674 $ 17,854
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 16,833 $ 17,004
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,930 $ 24,619
Tier one risk based capital to risk weighted assets 0.148 0.145
Tier one risk based capital required for capital adequacy $ 14,308 $ 14,453
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 $ 13,466 $ 13,603
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,930 $ 24,619
Tier one leverage capital to average assets 0.095 0.096
Tier one leverage capital required for capital adequacy $ 10,511 $ 10,234
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 $ 13,139 $ 12,792
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,930 $ 24,619
Common equity tier one risk based capital to risk weighted assets 0.148 0.145
Common equity tier one capital required for capital adequacy $ 11,783 $ 11,903
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 $ 10,941 $ 11,052
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 $ 28,842 $ 28,755
Capital to risk weighted assets 0.123 0.119
Capital required for capital adequacy $ 24,697 $ 25,293
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 23,521 $ 24,089
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 26,076 $ 25,937
Tier one risk based capital to risk weighted assets 0.111 0.108
Tier one risk based capital required for capital adequacy $ 19,993 $ 20,476
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 $ 18,817 $ 19,271
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 26,076 $ 25,937
Tier one leverage capital to average assets 0.084 0.083
Tier one leverage capital required for capital adequacy $ 12,344 $ 12,464
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 $ 15,430 $ 15,580
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 26,076 $ 25,937
Common equity tier one risk based capital to risk weighted assets 0.111 0.108
Common equity tier one capital required for capital adequacy $ 16,465 $ 16,862
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 $ 15,289 $ 15,658
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
State Bank and Trust [Member]    
Capital $ 22,271 $ 22,283
Capital to risk weighted assets 0.16 0.16
Capital required for capital adequacy $ 14,603 $ 14,597
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 13,907 $ 13,902
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,627 $ 20,676
Tier one risk based capital to risk weighted assets 0.148 0.149
Tier one risk based capital required for capital adequacy $ 11,821 $ 11,817
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 $ 11,126 $ 11,122
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,627 $ 20,676
Tier one leverage capital to average assets 0.097 0.096
Tier one leverage capital required for capital adequacy $ 8,463 $ 8,573
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 $ 10,579 $ 10,717
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,627 $ 20,676
Common equity tier one risk based capital to risk weighted assets 0.148 0.149
Common equity tier one capital required for capital adequacy $ 9,735 $ 9,731
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 $ 9,040 $ 9,036
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
United Bank and Trust [Member]    
Capital $ 13,107 $ 12,989
Capital to risk weighted assets 0.155 0.161
Capital required for capital adequacy $ 8,877 $ 8,486
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,454 $ 8,082
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,050 $ 11,979
Tier one risk based capital to risk weighted assets 0.143 0.148
Tier one risk based capital required for capital adequacy $ 7,186 $ 6,870
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 $ 6,763 $ 6,466
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,050 $ 11,979
Tier one leverage capital to average assets 0.097 0.095
Tier one leverage capital required for capital adequacy $ 4,951 $ 5,039
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 $ 6,188 $ 6,299
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,050 $ 11,979
Common equity tier one risk based capital to risk weighted assets 0.143 0.148
Common equity tier one capital required for capital adequacy $ 5,918 $ 5,657
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 $ 5,495 $ 5,253
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%