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Note 13 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Jun. 30, 2024
USD ($)
Dec. 31, 2023
USD ($)
Capital $ 218,286 $ 218,049
Capital to risk weighted assets 0.141 0.14
Capital required for capital adequacy $ 162,432 $ 164,005
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 200,069 $ 200,187
Tier one risk based capital to risk weighted assets 0.129 0.128
Tier one risk based capital required for capital adequacy $ 131,492 $ 132,766
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 200,069 $ 200,187
Tier one leverage capital to average assets 0.09 0.09
Tier one leverage capital required for capital adequacy $ 88,202 $ 88,992
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 200,069 $ 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 $ 108,288 $ 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 $ 16,308 $ 16,232
Capital to risk weighted assets 0.131 0.136
Capital required for capital adequacy $ 13,023 $ 12,510
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,403 $ 11,914
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,339 $ 15,309
Tier one risk based capital to risk weighted assets 0.124 0.128
Tier one risk based capital required for capital adequacy $ 10,543 $ 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 $ 9,923 $ 9,532
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,339 $ 15,309
Tier one leverage capital to average assets 0.09 0.096
Tier one leverage capital required for capital adequacy $ 6,850 $ 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 $ 8,562 $ 7,991
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,339 $ 15,309
Common equity tier one risk based capital to risk weighted assets 0.124 0.128
Common equity tier one capital required for capital adequacy $ 8,682 $ 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 $ 8,062 $ 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 $ 111,910 $ 112,057
Capital to risk weighted assets 0.142 0.139
Capital required for capital adequacy $ 82,822 $ 84,863
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 78,878 $ 80,822
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 102,387 $ 102,634
Tier one risk based capital to risk weighted assets 0.13 0.127
Tier one risk based capital required for capital adequacy $ 67,047 $ 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 $ 63,103 $ 64,658
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 102,387 $ 102,634
Tier one leverage capital to average assets 0.09 0.088
Tier one leverage capital required for capital adequacy $ 45,305 $ 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 $ 56,632 $ 58,597
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 102,387 $ 102,634
Common equity tier one risk based capital to risk weighted assets 0.13 0.127
Common equity tier one capital required for capital adequacy $ 55,215 $ 56,576
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 $ 51,271 $ 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 $ 27,022 $ 26,691
Capital to risk weighted assets 0.156 0.157
Capital required for capital adequacy $ 18,133 $ 17,854
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 17,270 $ 17,004
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,887 $ 24,619
Tier one risk based capital to risk weighted assets 0.144 0.145
Tier one risk based capital required for capital adequacy $ 14,679 $ 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 $ 13,816 $ 13,603
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,887 $ 24,619
Tier one leverage capital to average assets 0.095 0.096
Tier one leverage capital required for capital adequacy $ 10,497 $ 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 $ 13,121 $ 12,792
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,887 $ 24,619
Common equity tier one risk based capital to risk weighted assets 0.144 0.145
Common equity tier one capital required for capital adequacy $ 12,089 $ 11,903
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 $ 11,225 $ 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 $ 28,872 $ 28,755
Capital to risk weighted assets 0.122 0.119
Capital required for capital adequacy $ 24,786 $ 25,293
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 23,606 $ 24,089
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 26,045 $ 25,937
Tier one risk based capital to risk weighted assets 0.11 0.108
Tier one risk based capital required for capital adequacy $ 20,065 $ 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 $ 18,884 $ 19,271
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 26,045 $ 25,937
Tier one leverage capital to average assets 0.085 0.083
Tier one leverage capital required for capital adequacy $ 12,211 $ 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 $ 15,264 $ 15,580
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 26,045 $ 25,937
Common equity tier one risk based capital to risk weighted assets 0.11 0.108
Common equity tier one capital required for capital adequacy $ 16,524 $ 16,862
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 $ 15,344 $ 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 $ 22,352 $ 22,283
Capital to risk weighted assets 0.16 0.16
Capital required for capital adequacy $ 14,638 $ 14,597
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 13,941 $ 13,902
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,692 $ 20,676
Tier one risk based capital to risk weighted assets 0.148 0.149
Tier one risk based capital required for capital adequacy $ 11,850 $ 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 $ 11,153 $ 11,122
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,692 $ 20,676
Tier one leverage capital to average assets 0.101 0.096
Tier one leverage capital required for capital adequacy $ 8,203 $ 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 $ 10,253 $ 10,717
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,692 $ 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 $ 9,759 $ 9,731
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 $ 9,062 $ 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 $ 13,102 $ 12,989
Capital to risk weighted assets 0.157 0.161
Capital required for capital adequacy $ 8,790 $ 8,486
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,372 $ 8,082
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,055 $ 11,979
Tier one risk based capital to risk weighted assets 0.144 0.148
Tier one risk based capital required for capital adequacy $ 7,116 $ 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 $ 6,698 $ 6,466
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,055 $ 11,979
Tier one leverage capital to average assets 0.098 0.095
Tier one leverage capital required for capital adequacy $ 4,927 $ 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 $ 6,159 $ 6,299
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,055 $ 11,979
Common equity tier one risk based capital to risk weighted assets 0.144 0.148
Common equity tier one capital required for capital adequacy $ 5,860 $ 5,657
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 $ 5,442 $ 5,253
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%