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Note 13 - Regulatory Matters (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2024
Total capital (to risk-weighted assets):
Consolidated		$	218,286				14.1	%		$	162,432				10.50	%			N/A				N/A
Boone Bank & Trust			16,308				13.1				13,023				10.50				12,403				10.0	%
First National Bank			111,910				14.2				82,822				10.50				78,878				10.0
Iowa State Savings Bank			27,022				15.6				18,133				10.50				17,270				10.0
Reliance State Bank			28,872				12.2				24,786				10.50				23,606				10.0
State Bank & Trust			22,352				16.0				14,638				10.50				13,941				10.0
United Bank & Trust			13,102				15.7				8,790				10.50				8,372				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	200,069				12.9	%		$	131,492				8.50	%			N/A				N/A
Boone Bank & Trust			15,339				12.4				10,543				8.50				9,923				8.0	%
First National Bank			102,387				13.0				67,047				8.50				63,103				8.0
Iowa State Savings Bank			24,887				14.4				14,679				8.50				13,816				8.0
Reliance State Bank			26,045				11.0				20,065				8.50				18,884				8.0
State Bank & Trust			20,692				14.8				11,850				8.50				11,153				8.0
United Bank & Trust			12,055				14.4				7,116				8.50				6,698				8.0
Tier 1 capital (to average-assets):
Consolidated		$	200,069				9.0	%		$	88,202				4.00	%			N/A				N/A
Boone Bank & Trust			15,339				9.0				6,850				4.00				8,562				5.0	%
First National Bank			102,387				9.0				45,305				4.00				56,632				5.0
Iowa State Savings Bank			24,887				9.5				10,497				4.00				13,121				5.0
Reliance State Bank			26,045				8.5				12,211				4.00				15,264				5.0
State Bank & Trust			20,692				10.1				8,203				4.00				10,253				5.0
United Bank & Trust			12,055				9.8				4,927				4.00				6,159				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	200,069				12.9	%		$	108,288				7.00	%			N/A				N/A
Boone Bank & Trust			15,339				12.4				8,682				7.00				8,062				6.5	%
First National Bank			102,387				13.0				55,215				7.00				51,271				6.5
Iowa State Savings Bank			24,887				14.4				12,089				7.00				11,225				6.5
Reliance State Bank			26,045				11.0				16,524				7.00				15,344				6.5
State Bank & Trust			20,692				14.8				9,759				7.00				9,062				6.5
United Bank & Trust			12,055				14.4				5,860				7.00				5,442				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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Period Type:	duration