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Note 13 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Sep. 30, 2024
USD ($)
Dec. 31, 2023
USD ($)
Capital $ 219,188 $ 218,049
Capital to risk weighted assets 0.142 0.14
Capital required for capital adequacy $ 162,579 $ 164,005
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 200,610 $ 200,187
Tier one risk based capital to risk weighted assets 0.13 0.128
Tier one risk based capital required for capital adequacy $ 131,611 $ 132,766
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 200,610 $ 200,187
Tier one leverage capital to average assets 0.093 0.09
Tier one leverage capital required for capital adequacy $ 86,434 $ 88,992
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 200,610 $ 200,187
Common equity tier one risk based capital to risk weighted assets 0.13 0.128
Common equity tier one capital required for capital adequacy $ 108,386 $ 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 $ 16,332 $ 16,232
Capital to risk weighted assets 0.13 0.136
Capital required for capital adequacy $ 13,174 $ 12,510
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,547 $ 11,914
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,283 $ 15,309
Tier one risk based capital to risk weighted assets 0.122 0.128
Tier one risk based capital required for capital adequacy $ 10,665 $ 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 $ 10,038 $ 9,532
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,283 $ 15,309
Tier one leverage capital to average assets 0.092 0.096
Tier one leverage capital required for capital adequacy $ 6,637 $ 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 $ 8,296 $ 7,991
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,283 $ 15,309
Common equity tier one risk based capital to risk weighted assets 0.122 0.128
Common equity tier one capital required for capital adequacy $ 8,783 $ 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 $ 8,156 $ 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 $ 112,001 $ 112,057
Capital to risk weighted assets 0.142 0.139
Capital required for capital adequacy $ 82,712 $ 84,863
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 78,774 $ 80,822
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 102,863 $ 102,634
Tier one risk based capital to risk weighted assets 0.131 0.127
Tier one risk based capital required for capital adequacy $ 66,958 $ 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 $ 63,019 $ 64,658
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 102,863 $ 102,634
Tier one leverage capital to average assets 0.093 0.088
Tier one leverage capital required for capital adequacy $ 44,333 $ 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 $ 55,416 $ 58,597
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 102,863 $ 102,634
Common equity tier one risk based capital to risk weighted assets 0.131 0.127
Common equity tier one capital required for capital adequacy $ 55,142 $ 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 $ 51,203 $ 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 $ 27,061 $ 26,691
Capital to risk weighted assets 0.157 0.157
Capital required for capital adequacy $ 18,155 $ 17,854
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 17,290 $ 17,004
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,899 $ 24,619
Tier one risk based capital to risk weighted assets 0.144 0.145
Tier one risk based capital required for capital adequacy $ 14,697 $ 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 $ 13,832 $ 13,603
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,899 $ 24,619
Tier one leverage capital to average assets 0.098 0.096
Tier one leverage capital required for capital adequacy $ 10,162 $ 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 $ 12,702 $ 12,792
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,899 $ 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 $ 12,103 $ 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 $ 11,239 $ 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 $ 28,874 $ 28,755
Capital to risk weighted assets 0.123 0.119
Capital required for capital adequacy $ 24,589 $ 25,293
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 23,419 $ 24,089
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 25,946 $ 25,937
Tier one risk based capital to risk weighted assets 0.111 0.108
Tier one risk based capital required for capital adequacy $ 19,906 $ 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 $ 18,735 $ 19,271
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 25,946 $ 25,937
Tier one leverage capital to average assets 0.087 0.083
Tier one leverage capital required for capital adequacy $ 11,987 $ 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 $ 14,984 $ 15,580
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 25,946 $ 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 $ 16,393 $ 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 $ 15,222 $ 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 $ 22,183 $ 22,283
Capital to risk weighted assets 0.155 0.16
Capital required for capital adequacy $ 14,984 $ 14,597
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,271 $ 13,902
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,394 $ 20,676
Tier one risk based capital to risk weighted assets 0.143 0.149
Tier one risk based capital required for capital adequacy $ 12,130 $ 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 $ 11,417 $ 11,122
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,394 $ 20,676
Tier one leverage capital to average assets 0.099 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 $ 10,254 $ 10,717
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,394 $ 20,676
Common equity tier one risk based capital to risk weighted assets 0.143 0.149
Common equity tier one capital required for capital adequacy $ 9,990 $ 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 $ 9,276 $ 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 $ 13,155 $ 12,989
Capital to risk weighted assets 0.157 0.161
Capital required for capital adequacy $ 8,820 $ 8,486
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,400 $ 8,082
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,105 $ 11,979
Tier one risk based capital to risk weighted assets 0.144 0.148
Tier one risk based capital required for capital adequacy $ 7,140 $ 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 $ 6,720 $ 6,466
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,105 $ 11,979
Tier one leverage capital to average assets 0.099 0.095
Tier one leverage capital required for capital adequacy $ 4,903 $ 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 $ 6,129 $ 6,299
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,105 $ 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 $ 5,880 $ 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 $ 5,460 $ 5,253
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%