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Note 12 - Regulatory Matters (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2025
Total capital (to risk-weighted assets):
Consolidated		$	228,752				15.4	%		$	156,433				10.50	%			N/A				N/A
Boone Bank & Trust			16,647				13.5				12,917				10.50				12,302				10.0	%
First National Bank			115,343				15.2				79,781				10.50				75,982				10.0
Iowa State Savings Bank			27,713				16.6				17,483				10.50				16,650				10.0
Reliance State Bank			29,536				13.1				23,619				10.50				22,495				10.0
State Bank & Trust			22,860				16.9				14,205				10.50				13,529				10.0
United Bank & Trust			13,386				17.2				8,162				10.50				7,773				10.0
Tier 1 capital (to risk-weighted assets):
Consolidated		$	210,129				14.1	%		$	126,636				8.50	%			N/A				N/A
Boone Bank & Trust			15,560				12.6				10,457				8.50				9,842				8.0	%
First National Bank			105,844				13.9				64,585				8.50				60,786				8.0
Iowa State Savings Bank			25,629				15.4				14,153				8.50				13,320				8.0
Reliance State Bank			26,720				11.9				19,120				8.50				17,996				8.0
State Bank & Trust			21,182				15.7				11,499				8.50				10,823				8.0
United Bank & Trust			12,414				16.0				6,607				8.50				6,219				8.0
Tier 1 capital (to average-assets):
Consolidated		$	210,129				10.1	%		$	83,528				4.00	%			N/A				N/A
Boone Bank & Trust			15,560				9.5				6,549				4.00				8,187				5.0	%
First National Bank			105,844				10.0				42,171				4.00				52,713				5.0
Iowa State Savings Bank			25,629				9.2				11,181				4.00				13,976				5.0
Reliance State Bank			26,720				9.2				11,619				4.00				14,524				5.0
State Bank & Trust			21,182				10.9				7,773				4.00				9,717				5.0
United Bank & Trust			12,414				10.2				4,891				4.00				6,114				5.0
Common equity tier 1 capital (to risk-weighted assets):
Consolidated		$	210,129				14.1	%		$	104,288				7.00	%			N/A				N/A
Boone Bank & Trust			15,560				12.6				8,612				7.00				7,996				6.5	%
First National Bank			105,844				13.9				53,187				7.00				49,388				6.5
Iowa State Savings Bank			25,629				15.4				11,655				7.00				10,823				6.5
Reliance State Bank			26,720				11.9				15,746				7.00				14,621				6.5
State Bank & Trust			21,182				15.7				9,470				7.00				8,794				6.5
United Bank & Trust			12,414				16.0				5,441				7.00				5,053				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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Data Type:	xbrli:stringItemType
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