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Note 12 - Regulatory Matters - Actual Capital Amounts and Ratios (Details)
$ in Thousands
Jun. 30, 2025
USD ($)
Dec. 31, 2024
USD ($)
Capital $ 225,263 $ 219,750
Capital to risk weighted assets 0.151 0.143
Capital required for capital adequacy $ 156,777 $ 161,155
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Tier one risk based capital $ 207,348 $ 201,749
Tier one risk based capital to risk weighted assets 0.139 0.131
Tier one risk based capital required for capital adequacy $ 126,915 $ 130,459
Tier one risk based capital required for capital adequacy to risk weighted assets 8.50% 8.50%
Tier one leverage capital $ 207,348 $ 201,749
Tier one leverage capital to average assets 0.097 0.092
Tier one leverage capital required for capital adequacy $ 85,643 $ 87,421
Tier one leverage capital required for capital adequacy to risk weighted assets 0.04 0.04
Common equity tier one capital $ 207,348 $ 201,749
Common equity tier one risk based capital to risk weighted assets 0.139 0.131
Common equity tier one capital required for capital adequacy $ 104,518 $ 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 $ 16,548 $ 16,446
Capital to risk weighted assets 0.135 0.135
Capital required for capital adequacy $ 12,825 $ 12,809
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 12,214 $ 12,199
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 15,473 $ 15,404
Tier one risk based capital to risk weighted assets 0.127 0.126
Tier one risk based capital required for capital adequacy $ 10,382 $ 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 $ 9,771 $ 9,759
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 15,473 $ 15,404
Tier one leverage capital to average assets 0.092 0.091
Tier one leverage capital required for capital adequacy $ 6,713 $ 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 $ 8,391 $ 8,429
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 15,473 $ 15,404
Common equity tier one risk based capital to risk weighted assets 0.127 0.126
Common equity tier one capital required for capital adequacy $ 8,550 $ 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 $ 7,939 $ 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 $ 113,952 $ 112,663
Capital to risk weighted assets 0.15 0.146
Capital required for capital adequacy $ 79,536 $ 81,211
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 75,749 $ 77,344
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 105,220 $ 103,707
Tier one risk based capital to risk weighted assets 0.139 0.134
Tier one risk based capital required for capital adequacy $ 64,386 $ 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 $ 60,599 $ 61,875
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 105,220 $ 103,707
Tier one leverage capital to average assets 0.097 0.093
Tier one leverage capital required for capital adequacy $ 43,578 $ 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 $ 54,472 $ 55,744
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 105,220 $ 103,707
Common equity tier one risk based capital to risk weighted assets 0.139 0.134
Common equity tier one capital required for capital adequacy $ 53,024 $ 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 $ 49,237 $ 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 $ 27,641 $ 27,161
Capital to risk weighted assets 0.166 0.151
Capital required for capital adequacy $ 17,529 $ 18,866
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 16,695 $ 17,967
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 25,554 $ 24,915
Tier one risk based capital to risk weighted assets 0.153 0.139
Tier one risk based capital required for capital adequacy $ 14,190 $ 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 $ 13,356 $ 14,374
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 25,554 $ 24,915
Tier one leverage capital to average assets 0.091 0.095
Tier one leverage capital required for capital adequacy $ 11,239 $ 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 $ 14,049 $ 13,176
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 25,554 $ 24,915
Common equity tier one risk based capital to risk weighted assets 0.153 0.139
Common equity tier one capital required for capital adequacy $ 11,686 $ 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 $ 10,852 $ 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 $ 28,976 $ 29,222
Capital to risk weighted assets 0.128 0.122
Capital required for capital adequacy $ 23,727 $ 25,232
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 22,597 $ 24,030
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 26,146 $ 26,237
Tier one risk based capital to risk weighted assets 0.116 0.109
Tier one risk based capital required for capital adequacy $ 19,208 $ 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 $ 18,078 $ 19,224
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 26,146 $ 26,237
Tier one leverage capital to average assets 0.088 0.086
Tier one leverage capital required for capital adequacy $ 11,886 $ 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 $ 14,858 $ 15,200
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 26,146 $ 26,237
Common equity tier one risk based capital to risk weighted assets 0.116 0.109
Common equity tier one capital required for capital adequacy $ 15,818 $ 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 $ 14,688 $ 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 $ 22,693 $ 22,435
Capital to risk weighted assets 0.162 0.16
Capital required for capital adequacy $ 14,703 $ 14,719
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 14,003 $ 14,018
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 21,008 $ 20,734
Tier one risk based capital to risk weighted assets 0.15 0.148
Tier one risk based capital required for capital adequacy $ 11,903 $ 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 $ 11,203 $ 11,214
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 21,008 $ 20,734
Tier one leverage capital to average assets 0.106 0.102
Tier one leverage capital required for capital adequacy $ 7,898 $ 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 $ 9,873 $ 10,120
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 21,008 $ 20,734
Common equity tier one risk based capital to risk weighted assets 0.15 0.148
Common equity tier one capital required for capital adequacy $ 9,802 $ 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 $ 9,102 $ 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 $ 13,286 $ 13,205
Capital to risk weighted assets 0.165 0.164
Capital required for capital adequacy $ 8,475 $ 8,479
Capital required for capital adequacy to risk weighted assets 10.50% 10.50%
Capital required to be well capitalized $ 8,071 $ 8,075
Capital required to be well capitalized to risk weighted assets 0.10 0.10
Tier one risk based capital $ 12,277 $ 12,198
Tier one risk based capital to risk weighted assets 0.152 0.151
Tier one risk based capital required for capital adequacy $ 6,860 $ 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 $ 6,457 $ 6,460
Tier one risk based capital required to be well capitalized to risk weighted assets 0.08 0.08
Tier one leverage capital $ 12,277 $ 12,198
Tier one leverage capital to average assets 0.098 0.096
Tier one leverage capital required for capital adequacy $ 5,028 $ 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 $ 6,285 $ 6,356
Tier one leverage capital required to be well capitalized to average assets 0.05 0.05
Common equity tier one capital $ 12,277 $ 12,198
Common equity tier one risk based capital to risk weighted assets 0.152 0.151
Common equity tier one capital required for capital adequacy $ 5,650 $ 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 $ 5,246 $ 5,249
Common equity tier one capital required to be well capitalized to risk weighted assets 6.50% 6.50%