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Note 13 - Regulatory Matters (Tables)

3 Months Ended

Mar. 31, 2025

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 March 31, 2025
Total capital (to risk-weighted assets):
Consolidated		$	221,903				14.5	%		$	161,009				10.50	%			N/A				N/A
Boone Bank & Trust			16,449				13.0				13,239				10.50				12,609				10.0	%
First National Bank			113,232				14.7				80,994				10.50				77,137				10.0
Iowa State Savings Bank			27,517				15.9				18,179				10.50				17,313				10.0
Reliance State Bank			29,318				12.4				24,814				10.50				23,633				10.0
State Bank & Trust			22,594				15.8				14,991				10.50				14,277				10.0
United Bank & Trust			13,172				16.1				8,597				10.50				8,187				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	202,987				13.2	%		$	130,340				8.50	%			N/A				N/A
Boone Bank & Trust			15,399				12.2				10,717				8.50				10,087				8.0	%
First National Bank			103,584				13.4				65,567				8.50				61,710				8.0
Iowa State Savings Bank			25,353				14.6				14,716				8.50				13,850				8.0
Reliance State Bank			26,464				11.2				20,088				8.50				18,906				8.0
State Bank & Trust			20,911				14.6				12,135				8.50				11,421				8.0
United Bank & Trust			12,149				14.8				6,959				8.50				6,550				8.0
Tier 1 capital (to average-assets):
Consolidated		$	202,987				9.4	%		$	86,629				4.00	%			N/A				N/A
Boone Bank & Trust			15,399				9.2				6,717				4.00				8,396				5.0	%
First National Bank			103,584				9.4				44,270				4.00				55,338				5.0
Iowa State Savings Bank			25,353				9.1				11,146				4.00				13,933				5.0
Reliance State Bank			26,464				8.8				12,036				4.00				15,045				5.0
State Bank & Trust			20,911				10.1				8,290				4.00				10,362				5.0
United Bank & Trust			12,149				9.6				5,074				4.00				6,343				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	202,987				13.2	%		$	107,339				7.00	%			N/A				N/A
Boone Bank & Trust			15,399				12.2				8,826				7.00				8,196				6.5	%
First National Bank			103,584				13.4				53,996				7.00				50,139				6.5
Iowa State Savings Bank			25,353				14.6				12,119				7.00				11,253				6.5
Reliance State Bank			26,464				11.2				16,543				7.00				15,361				6.5
State Bank & Trust			20,911				14.6				9,994				7.00				9,280				6.5
United Bank & Trust			12,149				14.8				5,731				7.00				5,322				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, 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

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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Namespace Prefix:	us-gaap_
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