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Note 13 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Mar. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Capital $ 221,903 $ 219,750
Capital to risk weighted assets 0.145 0.143
Capital required for capital adequacy $ 161,009 $ 161,155
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 202,987 $ 201,749
Tier one risk based capital to risk weighted assets 0.132 0.131
Tier one risk based capital required for capital adequacy $ 130,340 $ 130,459
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 202,987 $ 201,749
Tier one leverage capital to average assets 0.094 0.092
Tier one leverage capital required for capital adequacy $ 86,629 $ 87,421
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 202,987 $ 201,749
Common equity tier one risk based capital to risk weighted assets 0.132 0.131
Common equity tier one capital required for capital adequacy $ 107,339 $ 107,436
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 $ 16,449 $ 16,446
Capital to risk weighted assets 0.13 0.135
Capital required for capital adequacy $ 13,239 $ 12,809
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,609 $ 12,199
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,399 $ 15,404
Tier one risk based capital to risk weighted assets 0.122 0.126
Tier one risk based capital required for capital adequacy $ 10,717 $ 10,369
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 $ 10,087 $ 9,759
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,399 $ 15,404
Tier one leverage capital to average assets 0.092 0.091
Tier one leverage capital required for capital adequacy $ 6,717 $ 6,743
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 $ 8,396 $ 8,429
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,399 $ 15,404
Common equity tier one risk based capital to risk weighted assets 0.122 0.126
Common equity tier one capital required for capital adequacy $ 8,826 $ 8,540
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 $ 8,196 $ 7,930
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 $ 113,232 $ 112,663
Capital to risk weighted assets 0.147 0.146
Capital required for capital adequacy $ 80,994 $ 81,211
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 77,137 $ 77,344
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 103,584 $ 103,707
Tier one risk based capital to risk weighted assets 0.134 0.134
Tier one risk based capital required for capital adequacy $ 65,567 $ 65,742
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 $ 61,710 $ 61,875
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 103,584 $ 103,707
Tier one leverage capital to average assets 0.094 0.093
Tier one leverage capital required for capital adequacy $ 44,270 $ 44,595
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 $ 55,338 $ 55,744
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 103,584 $ 103,707
Common equity tier one risk based capital to risk weighted assets 0.134 0.134
Common equity tier one capital required for capital adequacy $ 53,996 $ 54,141
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 $ 50,139 $ 50,274
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
Iowa State Savings Bank [Member]    
Capital $ 27,517 $ 27,161
Capital to risk weighted assets 0.159 0.151
Capital required for capital adequacy $ 18,179 $ 18,866
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 17,313 $ 17,967
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 25,353 $ 24,915
Tier one risk based capital to risk weighted assets 0.146 0.139
Tier one risk based capital required for capital adequacy $ 14,716 $ 15,272
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 $ 13,850 $ 14,374
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 25,353 $ 24,915
Tier one leverage capital to average assets 0.091 0.095
Tier one leverage capital required for capital adequacy $ 11,146 $ 10,541
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 $ 13,933 $ 13,176
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 25,353 $ 24,915
Common equity tier one risk based capital to risk weighted assets 0.146 0.139
Common equity tier one capital required for capital adequacy $ 12,119 $ 12,577
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 $ 11,253 $ 11,679
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 $ 29,318 $ 29,222
Capital to risk weighted assets 0.124 0.122
Capital required for capital adequacy $ 24,814 $ 25,232
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 23,633 $ 24,030
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 26,464 $ 26,237
Tier one risk based capital to risk weighted assets 0.112 0.109
Tier one risk based capital required for capital adequacy $ 20,088 $ 20,426
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 $ 18,906 $ 19,224
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 26,464 $ 26,237
Tier one leverage capital to average assets 0.088 0.086
Tier one leverage capital required for capital adequacy $ 12,036 $ 12,160
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 $ 15,045 $ 15,200
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 26,464 $ 26,237
Common equity tier one risk based capital to risk weighted assets 0.112 0.109
Common equity tier one capital required for capital adequacy $ 16,543 $ 16,821
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 $ 15,361 $ 15,620
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
State Bank and Trust [Member]    
Capital $ 22,594 $ 22,435
Capital to risk weighted assets 0.158 0.16
Capital required for capital adequacy $ 14,991 $ 14,719
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,277 $ 14,018
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 20,911 $ 20,734
Tier one risk based capital to risk weighted assets 0.146 0.148
Tier one risk based capital required for capital adequacy $ 12,135 $ 11,915
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 $ 11,421 $ 11,214
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 20,911 $ 20,734
Tier one leverage capital to average assets 0.101 0.102
Tier one leverage capital required for capital adequacy $ 8,290 $ 8,096
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 $ 10,362 $ 10,120
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 20,911 $ 20,734
Common equity tier one risk based capital to risk weighted assets 0.146 0.148
Common equity tier one capital required for capital adequacy $ 9,994 $ 9,812
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 $ 9,280 $ 9,112
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%
United Bank and Trust [Member]    
Capital $ 13,172 $ 13,205
Capital to risk weighted assets 0.161 0.164
Capital required for capital adequacy $ 8,597 $ 8,479
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,187 $ 8,075
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,149 $ 12,198
Tier one risk based capital to risk weighted assets 0.148 0.151
Tier one risk based capital required for capital adequacy $ 6,959 $ 6,864
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 $ 6,550 $ 6,460
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,149 $ 12,198
Tier one leverage capital to average assets 0.096 0.096
Tier one leverage capital required for capital adequacy $ 5,074 $ 5,084
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 $ 6,343 $ 6,356
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,149 $ 12,198
Common equity tier one risk based capital to risk weighted assets 0.148 0.151
Common equity tier one capital required for capital adequacy $ 5,731 $ 5,653
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 $ 5,322 $ 5,249
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%