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Note 15 - Regulatory Matters (Tables)

12 Months Ended

Dec. 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 December 31, 2024:
Total capital (to risk- weighted assets):
Consolidated		$	219,750				14.3	%		$	161,155				10.50	%			N/A				N/A
Boone Bank & Trust			16,446				13.5				12,809				10.50				12,199				10.0	%
First National Bank			112,663				14.6				81,211				10.50				77,344				10.0
Iowa State Savings Bank			27,161				15.1				18,866				10.50				17,967				10.0
Reliance State Bank			29,222				12.2				25,232				10.50				24,030				10.0
State Bank & Trust			22,435				16.0				14,719				10.50				14,018				10.0
United Bank & Trust			13,205				16.4				8,479				10.50				8,075				10.0
Tier 1 capital (to risk- weighted assets):
Consolidated		$	201,749				13.1	%		$	130,459				8.50	%			N/A				N/A
Boone Bank & Trust			15,404				12.6				10,369				8.50				9,759				8.0	%
First National Bank			103,707				13.4				65,742				8.50				61,875				8.0
Iowa State Savings Bank			24,915				13.9				15,272				8.50				14,374				8.0
Reliance State Bank			26,237				10.9				20,426				8.50				19,224				8.0
State Bank & Trust			20,734				14.8				11,915				8.50				11,214				8.0
United Bank & Trust			12,198				15.1				6,864				8.50				6,460				8.0
Tier 1 capital (to average- assets):
Consolidated		$	201,749				9.2	%		$	87,421				4.00	%			N/A				N/A
Boone Bank & Trust			15,404				9.1				6,743				4.00				8,429				5.0	%
First National Bank			103,707				9.3				44,595				4.00				55,744				5.0
Iowa State Savings Bank			24,915				9.5				10,541				4.00				13,176				5.0
Reliance State Bank			26,237				8.6				12,160				4.00				15,200				5.0
State Bank & Trust			20,734				10.2				8,096				4.00				10,120				5.0
United Bank & Trust			12,198				9.6				5,084				4.00				6,356				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	201,749				13.1	%		$	107,436				7.00	%			N/A				N/A
Boone Bank & Trust			15,404				12.6				8,540				7.00				7,930				6.5	%
First National Bank			103,707				13.4				54,141				7.00				50,274				6.5
Iowa State Savings Bank			24,915				13.9				12,577				7.00				11,679				6.5
Reliance State Bank			26,237				10.9				16,821				7.00				15,620				6.5
State Bank & Trust			20,734				14.8				9,812				7.00				9,112				6.5
United Bank & Trust			12,198				15.1				5,653				7.00				5,249				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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