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Note 15 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Capital $ 219,750 $ 218,049
Capital to risk weighted assets 0.143 0.14
Capital required for capital adequacy $ 161,155 $ 164,005
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 201,749 $ 200,187
Tier one risk based capital to risk weighted assets 0.131 0.128
Tier one risk based capital required for capital adequacy $ 130,459 $ 132,766
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 201,749 $ 200,187
Tier one leverage capital to average assets 0.092 0.09
Tier one leverage capital required for capital adequacy $ 87,421 $ 88,992
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 201,749 $ 200,187
Common equity tier one risk based capital to risk weighted assets 0.131 0.128
Common equity tier one capital required for capital adequacy $ 107,436 $ 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 $ 16,446 $ 16,232
Capital to risk weighted assets 0.135 0.136
Capital required for capital adequacy $ 12,809 $ 12,510
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,199 $ 11,914
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,404 $ 15,309
Tier one risk based capital to risk weighted assets 0.126 0.128
Tier one risk based capital required for capital adequacy $ 10,369 $ 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 $ 9,759 $ 9,532
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,404 $ 15,309
Tier one leverage capital to average assets 0.091 0.096
Tier one leverage capital required for capital adequacy $ 6,743 $ 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 $ 8,429 $ 7,991
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,404 $ 15,309
Common equity tier one risk based capital to risk weighted assets 0.126 0.128
Common equity tier one capital required for capital adequacy $ 8,540 $ 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 $ 7,930 $ 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 $ 112,663 $ 112,057
Capital to risk weighted assets 0.146 0.139
Capital required for capital adequacy $ 81,211 $ 84,863
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 77,344 $ 80,822
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 103,707 $ 102,634
Tier one risk based capital to risk weighted assets 0.134 0.127
Tier one risk based capital required for capital adequacy $ 65,742 $ 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 $ 61,875 $ 64,658
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 103,707 $ 102,634
Tier one leverage capital to average assets 0.093 0.088
Tier one leverage capital required for capital adequacy $ 44,595 $ 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 $ 55,744 $ 58,597
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 103,707 $ 102,634
Common equity tier one risk based capital to risk weighted assets 0.134 0.127
Common equity tier one capital required for capital adequacy $ 54,141 $ 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 $ 50,274 $ 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 $ 27,161 $ 26,691
Capital to risk weighted assets 0.151 0.157
Capital required for capital adequacy $ 18,866 $ 17,854
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 17,967 $ 17,004
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 24,915 $ 24,619
Tier one risk based capital to risk weighted assets 0.139 0.145
Tier one risk based capital required for capital adequacy $ 15,272 $ 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 $ 14,374 $ 13,603
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 24,915 $ 24,619
Tier one leverage capital to average assets 0.095 0.096
Tier one leverage capital required for capital adequacy $ 10,541 $ 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 $ 13,176 $ 12,792
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 24,915 $ 24,619
Common equity tier one risk based capital to risk weighted assets 0.139 0.145
Common equity tier one capital required for capital adequacy $ 12,577 $ 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 $ 11,679 $ 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 $ 29,222 $ 28,755
Capital to risk weighted assets 0.122 0.119
Capital required for capital adequacy $ 25,232 $ 25,293
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 24,030 $ 24,089
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 26,237 $ 25,937
Tier one risk based capital to risk weighted assets 0.109 0.108
Tier one risk based capital required for capital adequacy $ 20,426 $ 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 $ 19,224 $ 19,271
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 26,237 $ 25,937
Tier one leverage capital to average assets 0.086 0.083
Tier one leverage capital required for capital adequacy $ 12,160 $ 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 $ 15,200 $ 15,580
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 26,237 $ 25,937
Common equity tier one risk based capital to risk weighted assets 0.109 0.108
Common equity tier one capital required for capital adequacy $ 16,821 $ 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 $ 15,620 $ 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 $ 22,435 $ 22,283
Capital to risk weighted assets 0.16 0.16
Capital required for capital adequacy $ 14,719 $ 14,597
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,018 $ 13,902
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,734 $ 20,676
Tier one risk based capital to risk weighted assets 0.148 0.149
Tier one risk based capital required for capital adequacy $ 11,915 $ 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 $ 11,214 $ 11,122
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,734 $ 20,676
Tier one leverage capital to average assets 0.102 0.096
Tier one leverage capital required for capital adequacy $ 8,096 $ 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 $ 10,120 $ 10,717
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,734 $ 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 $ 9,812 $ 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 $ 9,112 $ 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 $ 13,205 $ 12,989
Capital to risk weighted assets 0.164 0.161
Capital required for capital adequacy $ 8,479 $ 8,486
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,075 $ 8,082
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,198 $ 11,979
Tier one risk based capital to risk weighted assets 0.151 0.148
Tier one risk based capital required for capital adequacy $ 6,864 $ 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 $ 6,460 $ 6,466
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,198 $ 11,979
Tier one leverage capital to average assets 0.096 0.095
Tier one leverage capital required for capital adequacy $ 5,084 $ 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 $ 6,356 $ 6,299
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,198 $ 11,979
Common equity tier one risk based capital to risk weighted assets 0.151 0.148
Common equity tier one capital required for capital adequacy $ 5,653 $ 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 $ 5,249 $ 5,253
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%