Ames National (ATLO) 10-Q 6 Aug 15 2015 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	AMES NATIONAL CORPORATION
Trading Symbol	ATLO
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		9,310,913
Amendment Flag	false
Entity Central Index Key	1,132,651
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 26,310,646	$ 23,730,257
Federal funds sold		6,000
Interest bearing deposits in financial institutions	29,685,112	31,463,382
Securities available-for-sale	546,632,788	542,502,381
Loans receivable, net	677,579,651	658,440,998
Loans held for sale	465,000	704,850
Bank premises and equipment, net	16,373,694	15,956,989
Accrued income receivable	7,435,248	7,471,023
Other real estate owned	4,587,683	8,435,885
Deferred income taxes	3,171,778	2,633,177
Core deposit intangible, net	1,507,233	1,730,231
Goodwill	6,732,216	6,732,216
Other assets	1,637,644	1,223,328
Total assets	1,322,118,693	1,301,030,717
Deposits
Demand, noninterest bearing	195,469,480	188,725,609
NOW accounts	298,586,336	298,581,556
Savings and money market	357,110,905	321,700,422
Time, $250,000 and over	33,950,601	36,169,601
Other time	194,261,076	206,946,069
Total deposits	1,079,378,398	1,052,123,257
Securities sold under agreements to repurchase	43,478,402	51,265,011
Federal Home Loan Bank (FHLB) advances	20,030,464	14,467,737
Other borrowings	16,937,903	23,000,000
Dividend payable	1,862,183	1,675,964
Accrued expenses and other liabilities	3,862,105	3,824,330
Total liabilities	1,165,549,455	1,146,356,299
STOCKHOLDERS' EQUITY
Common stock, $2 par value, authorized 18,000,000 shares; issued and outstanding 9,310,913 shares as of June 30, 2015 and December 31, 2014	18,621,826	18,621,826
Additional paid-in capital	20,878,728	20,878,728
Retained earnings	113,977,220	110,701,847
Accumulated other comprehensive income - net unrealized gain on securities available-for-sale	3,091,464	4,472,017
Total stockholders' equity	156,569,238	154,674,418
Total liabilities and stockholders' equity	$ 1,322,118,693	$ 1,301,030,717

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Common stock, par value (in Dollars per share)	$ 2	$ 2
Common stock, authorized	18,000,000	18,000,000
Common stock, issued	9,310,913	9,310,913
Common stock, outstanding	9,310,913	9,310,913

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Interest income:
Loans, including fees	$ 7,712,057	$ 6,576,580	$ 15,111,747	$ 12,986,011
Securities:
Taxable	1,566,298	1,851,296	3,132,696	3,614,899
Tax-exempt	1,479,726	1,645,094	2,966,086	3,319,202
Interest bearing deposits and federal funds sold	100,669	72,937	194,047	146,076
Total interest income	10,858,750	10,145,907	21,404,576	20,066,188
Interest expense:
Deposits	768,650	862,691	1,531,046	1,754,701
Other borrowed funds	302,611	303,861	640,774	598,347
Total interest expense	1,071,261	1,166,552	2,171,820	2,353,048
Net interest income	9,787,489	8,979,355	19,232,756	17,713,140
Provision for loan losses	921,513	35,644	998,813	74,875
Net interest income after provision for loan losses	8,865,976	8,943,711	18,233,943	17,638,265
Noninterest income:
Wealth management income	681,347	724,376	1,369,257	1,421,195
Service fees	444,798	410,795	839,357	768,274
Securities gains, net	492,355		497,304	135,081
Gain on sale of loans held for sale	285,312	150,526	499,298	249,179
Merchant and card fees	351,879	290,250	666,473	549,639
Gain (loss) on the sale of premises and equipment, net		(14,715)	(1,132)	1,242,209
Other noninterest income	151,296	172,740	302,649	314,179
Total noninterest income	2,406,987	1,733,972	4,173,206	4,679,756
Noninterest expense:
Salaries and employee benefits	3,810,977	3,430,736	7,535,911	6,722,188
Data processing	704,596	595,570	1,369,131	1,166,920
Occupancy expenses, net	467,509	349,588	993,596	818,808
FDIC insurance assessments	167,274	163,352	350,270	325,696
Professional fees	312,732	348,441	605,170	630,888
Business development	232,088	215,616	464,932	423,477
Other real estate owned expense, net	562,147	19,006	710,210	19,710
Core deposit intangible amortization	109,375	61,000	222,998	126,748
Other operating expenses, net	325,454	225,798	578,791	503,774
Total noninterest expense	6,692,152	5,409,107	12,831,009	10,738,209
Income before income taxes	4,580,811	5,268,576	9,576,140	11,579,812
Provision for income taxes	1,216,001	1,413,653	2,576,401	3,198,798
Net income	$ 3,364,810	$ 3,854,923	$ 6,999,739	$ 8,381,014
Basic and diluted earnings per share (in Dollars per share)	$ 0.36	$ 0.41	$ 0.75	$ 0.90
Dividends declared per share (in Dollars per share)	$ 0.20	$ 0.18	$ 0.40	$ 0.36

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net income	$ 3,364,810	$ 3,854,923	$ 6,999,739	$ 8,381,014
Unrealized gains (losses) on securities before tax:
Unrealized holding gains (losses) arising during the period	(5,188,994)	4,695,686	(1,694,048)	8,372,660
Less: reclassification adjustment for gains realized in net income	492,355		497,304	135,081
Other comprehensive income (losses) before tax	(5,681,349)	4,695,686	(2,191,352)	8,237,579
Tax effect related to other comprehensive income (loss)	2,102,102	(1,737,406)	810,799	(3,047,905)
Other comprehensive income (loss), net of tax	(3,579,247)	2,958,280	(1,380,553)	5,189,674
Comprehensive income (loss)	$ (214,437)	$ 6,813,203	$ 5,619,186	$ 13,570,688

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income, Net of Taxes [Member]	Treasury Stock [Member]	Total
Beginning balance at Dec. 31, 2013	$ 18,865,830	$ 22,651,222	$ 102,154,498	$ 451,132	$ (2,016,498)	$ 142,106,184
Ending balance at Jun. 30, 2014	18,865,830	22,651,222	107,183,584	5,640,806	$ (2,016,498)	152,324,944
Net income			8,381,014			8,381,014
Other comprehensive income				5,189,674		5,189,674
Cash dividends declared, per share			(3,351,928)			(3,351,928)
Beginning balance at Dec. 31, 2014	18,621,826	20,878,728	110,701,847	4,472,017		154,674,418
Ending balance at Jun. 30, 2015	$ 18,621,826	$ 20,878,728	113,977,220	3,091,464		156,569,238
Net income			6,999,739			6,999,739
Other comprehensive income				$ (1,380,553)		(1,380,553)
Cash dividends declared, per share			$ (3,724,366)			$ (3,724,366)

Consolidated Statements of Sto7

Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) - $ / shares	May. 13, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Cash dividends declared	$ 0.20	$ 0.20	$ 0.18	$ 0.40	$ 0.36

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 6,999,739	$ 8,381,014
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	998,813	74,875
Provision for off-balance sheet commitments	30,000	53,000
Amortization, net	1,741,585	2,128,926
Amortization of core deposit intangible asset	222,998	126,748
Depreciation	531,182	376,537
Deferred income taxes	272,200	653,998
Securities gains, net	(497,304)	(135,081)
(Gain) loss on sale of premises and equipment, net	1,132	(1,242,209)
Impairment of other real estate owned	590,453
Loss on sale of other real estate owned, net	44,340	2,620
Change in assets and liabilities:
(Increase) decrease in loans held for sale	239,850	(401,527)
Decrease in accrued income receivable	35,775	250,885
(Increase) in other assets	(417,699)	(96,335)
Increase (decrease) in accrued expenses and other liabilities	7,775	(104,347)
Net cash provided by operating activities	10,800,839	10,069,104
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of securities available-for-sale	(66,691,223)	(56,828,154)
Proceeds from sale of securities available-for-sale	15,380,232	3,478,851
Proceeds from maturities and calls of securities available-for-sale	43,267,099	40,239,443
Net (increase) decrease in interest bearing deposits in financial institutions	1,778,270	(2,798,645)
Decrease in federal funds sold	6,000
Net (increase) decrease in loans	(19,761,533)	14,438,281
Net proceeds from the sale of other real estate owned	3,243,022	19,195
Net proceeds from the sale of bank premises and equipment		1,746,444
Purchase of bank premises and equipment, net	(945,636)	(88,614)
Other		(2,750)
Net cash provided by (used in) investing activities	(23,723,769)	204,051
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in deposits	27,327,445	(29,157,946)
Increase (decrease) in securities sold under agreements to repurchase	(7,786,609)	21,534,999
Payments on FHLB borrowings and other borrowings	(6,099,370)	(36,105)
Proceeds from short-term FHLB borrowings, net	5,600,000
Dividends paid	(3,538,147)	(3,165,710)
Net cash provided by (used in) financing activities	15,503,319	(10,824,762)
Net increase (decrease) in cash and due from banks	2,580,389	(551,607)
CASH AND DUE FROM BANKS
Beginning	23,730,257	24,270,031
Ending	26,310,646	23,718,424
Cash payments for:
Interest	2,317,338	2,483,903
Income taxes	2,921,262	2,700,776
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES
Transfer of loans receivable to other real estate owned	$ 29,613	$ 86,610

Note 1 - Significant Accounting

Note 1 - Significant Accounting Policies	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	1. Significant Accounting Policies The consolidated financial statements for the three and six months ended June 30, 2015 and 2014 are unaudited. In the opinion of the management of Ames National Corporation (the "Company"), these financial statements reflect all adjustments, consisting only of normal recurring accruals, necessary to present fairly these consolidated financial statements. The results of operations for the interim periods are not necessarily indicative of results which may be expected for an entire year. Certain information and footnote disclosures normally included in complete financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted in accordance with the requirements for interim financial statements. The interim financial statements and notes thereto should be read in conjunction with the year-end audited financial statements contained in the Company's Annual Report on Form 10-K for the year ended December 31, 2014 (the “Annual Report”). The consolidated financial statements include the accounts of the Company and its wholly-owned banking subsidiaries (the “Banks”). All significant intercompany balances and transactions have been eliminated in consolidation. Goodwill: Goodwill represents the excess of cost over the fair value of net assets acquired. Goodwill resulting from acquisitions is not amortized, but is tested for impairment annually or whenever events change and circumstances indicate that it is more likely than not that an impairment loss has occurred. Goodwill is tested for impairment using a two-step process that begins with an estimation of the fair value of a reporting unit. The second step, if necessary, measures the amount of impairment, if any. Significant judgment is applied when goodwill is assessed for impairment. This judgment includes developing cash flow projections, selecting appropriate discount rates, identifying relevant market comparables, incorporating general economic and market conditions and selecting an appropriate control premium. At June 30, 2015, Company management has performed a goodwill impairment analysis and determined goodwill was not impaired.

Note 2 - Branch Acquisition

Note 2 - Branch Acquisition	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	2. Branch Acquisition On August 29, 2014, First National Bank (FNB) completed the purchase of three bank branches of First Bank located in West Des Moines and Johnston, Iowa (the “Acquisition”). The Acquisition was consistent with the Bank’s strategy to strengthen and expand its Iowa market share. The acquired assets and liabilities were recorded at fair value at the date of acquisition and were reflected in the September 30, 2014 financial statements as such. These branches were purchased for cash consideration of $4.1 million. As a result of the Acquisition, the Company recorded a core deposit intangible asset of $1,018,000 and goodwill of $1,131,000. The results of operations for this acquisition have been included since the transaction date of August 29, 2014. The fair value of credit deteriorated purchased loans related to this Acquisition is $1,507,000. These purchased loans are included in the impaired loan category in the financial statements. The following table summarizes the fair value of the total consideration transferred as a part of the Acquisition as well as the fair value of identifiable assets acquired and liabilities assumed as of August 29, 2014, the effective date of the transaction. Cash consideration transferred $ 4,147,680 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and Due from Banks $ 20,576,661 Interest bearing deposits in financial institutions 5,719,000 Securities available-for-sale 10,602,454 Loans receivable 44,620,021 Accrued interest receivable 230,332 Bank premises and equipment 3,864,900 Other real estate owned 1,267,720 Core deposit intangible asset 1,018,000 Other assets 748,511 Deposits (81,962,650 ) Securities sold under agreements to repurchase (2,815,297 ) Accrued interest payable and other liabilities (853,439 ) Total identifiable net assets $ 3,016,213 Goodwill $ 1,131,467 On August 29, 2014, the contractual balance of loans receivable acquired was $45,584,000 and the contractual balance of the deposits assumed was $81,841,000. Loans receivable acquired include commercial real estate, 1-4 family real estate, commercial operating and consumer loans. The acquired loans at contractual values as of August 29, 2014 were determined to be risk rated as follows: Pass $ 29,840,000 Watch 6,659,000 Special Mention 1,478,000 Substandard 5,460,000 Deteriorated credit 2,147,000 Total loans acquired at book value $ 45,584,000 Loans acquired as deteriorated credit loans are classified as impaired loans. The core deposit intangible asset is amortized to expense on a declining basis over a period of nine years. The loan market valuation is accreted to income on a declining basis over a six year period. The time deposits market valuation is amortized to expense on a declining basis over a two year period.

Note 3 - Dividends

Note 3 - Dividends	6 Months Ended
	Jun. 30, 2015
Dividends Disclosure [Abstract]
Dividends Disclosure [Text Block]	3. Dividends On May 13, 2015, the Company declared a cash dividend on its common stock, payable on August 17, 2015 to stockholders of record as of August 3, 2015, equal to $0.20 per share.

Note 4 - Earnings Per Share

Note 4 - Earnings Per Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	4. Earnings Per Share Earnings per share amounts were calculated using the weighted average shares outstanding during the periods presented. The weighted average outstanding shares for the three and six months ended June 30, 2015 and 2014 were 9,310,913. The Company had no potentially dilutive securities outstanding during the periods presented.

Note 5 - Off-Balance Sheet Arra

Note 5 - Off-Balance Sheet Arrangements	6 Months Ended
	Jun. 30, 2015
Loans And Leases Receivable Commitments [Abstract]
Loans And Leases Receivable Commitments [Text Block]	5. Off-Balance Sheet Arrangements The Company is party to financial instruments with off-balance sheet risk in the normal course of business. These financial instruments include commitments to extend credit and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the balance sheet. No material changes in the Company’s off-balance sheet arrangements have occurred since December 31, 2014.

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	6. Fair Value Measurements Assets and liabilities carried at fair value are required to be classified and disclosed according to the process for determining fair value. There are three levels of determining fair value. Level 1: Inputs to the valuation methodology are quoted prices, unadjusted, for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and shall be used to measure fair value whenever available. Level 2: Inputs to the valuation methodology include: quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatility, prepayment speeds, credit risk); or inputs derived principally from or can be corroborated by observable market data by correlation or other means. Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Level 3 assets and liabilities include financial instruments whose value is determined using discounted cash flow methodologies, as well as instruments for which the determination of fair value requires significant management judgment or estimation. The following table presents the balances of assets measured at fair value on a recurring basis by level as of June 30, 2015 and December 31, 2014. (in thousands) Description Total Level 1 Level 2 Level 3 2015 U.S. government treasuries $ 1,459 $ 1,459 $ - $ - U.S. government agencies 104,278 - 104,278 - U.S. government mortgage-backed securities 108,756 - 108,756 - State and political subdivisions 278,906 - 278,906 - Corporate bonds 49,220 - 49,220 - Equity securities, common stock 797 797 - - Equity securities, other 3,217 - 3,217 - $ 546,633 $ 2,256 $ 544,377 $ - 2014 U.S. government treasuries $ 1,447 $ 1,447 $ - $ - U.S. government agencies 87,307 - 87,307 - U.S. government mortgage-backed securities 120,985 - 120,985 - State and political subdivisions 281,776 - 281,776 - Corporate bonds 47,320 - 47,320 - Equity securities, common stock 758 758 - - Equity securities, other 2,909 - 2,909 - $ 542,502 $ 2,205 $ 540,297 $ - Level 1 securities include equity securities traded on an active exchange, such as the New York Stock Exchange, as well as U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter markets. U.S government mortgage-backed securities, state and political subdivisions, most corporate bonds and other equity securities are reported at fair value utilizing Level 2 inputs. For these securities, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the security’s terms and conditions, among other things. The Company's policy is to recognize transfers between Levels at the end of each reporting period, if applicable. There were no transfers between Levels of the fair value hierarchy during the six months ended June 30, 2015. Certain assets are measured at fair value on a nonrecurring basis; that is, they are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The following table presents the assets carried on the balance sheet (after specific reserves) by caption and by level within the valuation hierarchy as of June 30, 2015 and December 31, 2014. (in thousands) Description Total Level 1 Level 2 Level 3 2015 Loans receivable $ 664 $ - $ - $ 664 Other real estate owned 4,588 - - 4,588 Total $ 5,252 $ - $ - $ 5,252 2014 Loans receivable $ 692 $ - $ - $ 692 Other real estate owned 8,436 - - 8,436 Total $ 9,128 $ - $ - $ 9,128 Loans Receivable : Loans in the tables above consist of impaired credits held for investment. In accordance with the loan impairment guidance, impairment was measured based on the fair value of collateral less estimated selling costs for collateral dependent loans. Fair value for impaired loans is based upon appraised values of collateral adjusted for trends observed in the market. A valuation allowance was recorded for the excess of the loan’s recorded investment over the amounts determined by the collateral value method. This valuation allowance is a component of the allowance for loan losses. The Company considers these fair value measurements as level 3. Other Real Estate Owned: The significant inputs used in the fair value measurements for Level 3 assets measured at fair value on a nonrecurring basis as of June 30, 2015 and December 31, 2014 are as follows: (in thousands) 2015 Estimated Valuation Range Fair Value Techniques Unobservable Inputs (Average) Impaired Loans $ 664 Evaluation of collateral Estimation of value NM* Other real estate owned $ 4,588 Appraisal Appraisal adjustment 3% - 10% (6%) 2014 Estimated Valuation Range Fair Value Techniques Unobservable Inputs (Average) Impaired Loans $ 692 Evaluation of collateral Estimation of value NM* Other real estate owned $ 8,436 Appraisal Appraisal adjustment 4% - 10% (7%) * Not Meaningful. Evaluations of the underlying assets are completed for each impaired loan with a specific reserve. The types of collateral vary widely and could include accounts receivables, inventory, a variety of equipment and real estate. Collateral evaluations are reviewed and discounted as appropriate based on knowledge of the specific type of collateral. In the case of real estate, an independent appraisal may be obtained. Types of discounts considered included aging of receivables, condition of the collateral, potential market for the collateral and estimated disposal costs. These discounts will vary from loan to loan, thus providing a range would not be meaningful. Accounting principles generally accepted in the United State of America (GAAP) requires disclosure of the fair value of financial assets and financial liabilities, including those that are not measured and reported at fair value on a recurring basis or nonrecurring basis. The methodologies for estimating the fair value of financial assets and financial liabilities that are measured at fair value on a recurring or nonrecurring basis are discussed above. The methodologies for other financial assets and financial liabilities are discussed below. Fair value of financial instruments: Disclosure of fair value information about financial instruments, for which it is practicable to estimate that value, is required whether or not recognized in the consolidated balance sheets. In cases in which quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimate of future cash flows. In that regard, the derived fair value estimates cannot be substantiated by comparison to independent markets and, in many cases could not be realized in immediate settlement of the instruments. Certain financial instruments with a fair value that is not practicable to estimate and all non-financial instruments are excluded from the disclosure requirements. Accordingly, the aggregate fair value amounts presented do not necessarily represent the underlying value of the Company. The following disclosures represent financial instruments in which the ending balances at June 30, 2015 and December 31, 2014 are not carried at fair value in their entirety on the consolidated balance sheets. Cash and due from banks, federal funds sold and interest bearing deposits in financial institutions: Securities available-for-sale U.S government mortgage-backed securities, state and political subdivisions, some corporate bonds and other equity securities are reported at fair value utilizing Level 2 inputs. Loans receivable Loans held for sale Deposit liabilities Securities sold under agreements to repurchase FHLB advances and other borrowings: Accrued income receivable and accrued interest payable Commitments to extend credit and standby letters of credit: Limitations The estimated fair values of the Company’s financial instruments as described above as of June 30, 2015 and December 31, 2014 are as follows: (in thousands) 2015 2014 Fair Value Estimated Estimated Hierarchy Carrying Fair Carrying Fair Level Amount Value Amount Value Financial assets: Cash and due from banks Level 1 $ 26,311 $ 26,311 $ 23,730 $ 23,730 Federal funds sold Level 1 - - 6 6 Interest bearing deposits Level 1 29,685 29,685 31,463 31,463 Securities available-for-sale See previous table 546,633 546,633 542,502 542,502 Loans receivable, net Level 2 677,580 676,075 658,441 656,896 Loans held for sale Level 2 465 465 705 705 Accrued income receivable Level 1 7,435 7,435 7,471 7,471 Financial liabilities: Deposits Level 2 $ 1,079,378 $ 1,080,984 $ 1,052,123 $ 1,052,082 Securities sold under agreements to repurchase Level 1 43,478 43,478 51,265 51,265 FHLB advances Level 2 20,030 20,776 14,468 15,281 Other borrowings Level 2 16,938 18,054 23,000 24,339 Accrued interest payable Level 1 463 463 536 536 The methodologies used to determine fair value as of June 30, 2015 did not change from the methodologies described in the December 31, 2014 Annual Financial Statements.

Note 7 - Debt and Equity Securi

Note 7 - Debt and Equity Securities	6 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	7. Debt and Equity Securities The amortized cost of securities available-for-sale and their fair values as of June 30, 2015 and December 31, 2014 are summarized below: (in thousands) Amortized Gross Unrealized Gross Unrealized Estimated Cost Gains Losses Fair Value U.S. government treasuries $ 1,438 $ 21 $ - $ 1,459 U.S. government agencies 104,116 769 (607 ) 104,278 U.S. government mortgage-backed securities 106,492 2,356 (92 ) 108,756 State and political subdivisions 276,133 3,865 (1,092 ) 278,906 Corporate bonds 49,700 299 (779 ) 49,220 Equity securities, common stock 630 167 - 797 Equity securities, other 3,217 - - 3,217 $ 541,726 $ 7,477 $ (2,570 ) $ 546,633 Amortized Gross Unrealized Gross Unrealized Estimated Cost Gains Losses Fair Value U.S. government treasuries $ 1,431 $ 16 $ - $ 1,447 U.S. government agencies 86,997 822 (512 ) 87,307 U.S. government mortgage-backed securities 118,349 2,744 (108 ) 120,985 State and political subdivisions 277,328 5,097 (649 ) 281,776 Corporate bonds 47,760 471 (911 ) 47,320 Equity securities, common stock 630 128 - 758 Equity securities, other 2,909 - - 2,909 $ 535,404 $ 9,278 $ (2,180 ) $ 542,502 The proceeds, gains and losses from securities available-for-sale are summarized as follows: (in thousands) Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Proceeds from sales of securities available-for-sale $ 14,863 $ - $ 15,380 $ 3,479 Gross realized gains on securities available-for-sale 492 - 497 135 Gross realized losses on securities available-for-sale - - - - Tax provision applicable to net realized gains on securities available-for-sale 183 - 185 50 Unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position are summarized as of June 30, 2015 and December 31, 2014 are as follows: (in thousands) Less than 12 Months 12 Months or More Total 2015: Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Securities available-for-sale: U.S. government agencies $ 40,670 $ (426 ) $ 6,743 $ (181 ) $ 47,413 $ (607 ) U.S. government mortgage-backed securities 16,842 (92 ) - - 16,842 (92 ) State and political subdivisions 79,675 (922 ) 8,056 (170 ) 87,731 (1,092 ) Corporate bonds 21,726 (289 ) 14,742 (490 ) 36,468 (779 ) $ 158,913 $ (1,729 ) $ 29,541 $ (841 ) $ 188,454 $ (2,570 ) Less than 12 Months 12 Months or More Total 2014: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Securities available-for-sale: U.S. government agencies $ 14,016 $ (64 ) $ 17,523 $ (448 ) $ 31,539 $ (512 ) U.S. government mortgage-backed securities 6,934 (20 ) 16,123 (88 ) 23,057 (108 ) State and political subdivisions 45,618 (252 ) 24,880 (397 ) 70,498 (649 ) Corporate bonds 8,937 (73 ) 20,724 (838 ) 29,661 (911 ) $ 75,505 $ (409 ) $ 79,250 $ (1,771 ) $ 154,755 $ (2,180 ) Gross unrealized losses on debt securities totaled $2,570,000 as of June 30, 2015. These unrealized losses are generally due to changes in interest rates or general market conditions. In analyzing an issuer’s financial condition, management considers whether the securities are issued by the federal government or its agencies, whether downgrades by bond rating agencies have occurred, and industry analysts’ reports. Management concluded that the gross unrealized losses on debt securities were temporary. Due to potential changes in conditions, it is at least reasonably possible that changes in fair values and management’s assessments will occur in the near term and that such changes could materially affect the amounts reported in the Company’s financial statements.

Note 8 - Loans Receivable and C

Note 8 - Loans Receivable and Credit Disclosures	6 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Financing Receivables [Text Block]	8. Loans Receivable and Credit Disclosures Activity in the allowance for loan losses, on a disaggregated basis, for the three and six months ended June 30, 2015 and 2014 is as follows: (in thousands) Three Months Ended June 30, 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2015 $ 536 $ 1,752 $ 3,238 $ 769 $ 1,137 $ 1,297 $ 197 $ 8,926 Provision for loan losses 272 64 352 43 126 41 24 922 Recoveries of loans charged-off 15 16 - - - - 5 36 Loans charged-off - (6 ) - - - - (6 ) (12 ) Balance, June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 Six Months Ended June 30, 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2014 $ 495 $ 1,648 $ 3,214 $ 737 $ 1,247 $ 1,312 $ 186 $ 8,839 Provision for loan losses 308 164 376 75 15 27 34 999 Recoveries of loans charged-off 20 20 - - 1 1 6 48 Loans charged-off - (6 ) - - - (2 ) (6 ) (14 ) Balance, June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 Three Months Ended June 30, 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2014 $ 440 $ 1,540 $ 3,199 $ 731 $ 1,405 $ 1,107 $ 146 $ 8,568 Provision (credit) for loan losses 74 63 (55 ) (37 ) (24 ) (1 ) 16 36 Recoveries of loans charged-off - 3 - - 15 - 6 24 Loans charged-off - (103 ) - - - - (8 ) (111 ) Balance, June 30, 2014 $ 514 $ 1,503 $ 3,144 $ 694 $ 1,396 $ 1,106 $ 160 $ 8,517 Six Months Ended June 30, 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2013 $ 392 $ 1,523 $ 3,230 $ 686 $ 1,435 $ 1,165 $ 141 $ 8,572 Provision (credit) for loan losses 122 81 (86 ) 8 (55 ) (59 ) 64 75 Recoveries of loans charged-off - 7 - - 16 - 11 34 Loans charged-off - (108 ) - - - - (56 ) (164 ) Balance, June 30, 2014 $ 514 $ 1,503 $ 3,144 $ 694 $ 1,396 $ 1,106 $ 160 $ 8,517 Allowance for loan losses disaggregated on the basis of impairment analysis method as of June 30, 2015 and December 31, 2014 is as follows: (in thousands ) 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 238 $ 27 $ - $ 50 $ - $ - $ 315 Collectively evaluated for impairment 823 1,588 3,563 812 1,213 1,338 220 9,557 Balance June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 244 $ 33 $ - $ 60 $ - $ - $ 337 Collectively evaluated for impairment 495 1,524 3,181 737 1,067 1,312 186 8,502 Balance December 31, 2014 $ 495 $ 1,768 $ 3,214 $ 737 $ 1,127 $ 1,312 $ 186 $ 8,839 Loans receivable disaggregated on the basis of impairment analysis method as of June 30, 2015 and December 31, 2014 is as follows (in thousands) 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ 101 $ 955 $ 697 $ - $ 242 $ 11 $ 6 $ 2,012 Collectively evaluated for impairment 53,719 120,453 250,848 63,272 100,666 77,887 18,672 685,517 Balance June 30, 2015 $ 53,820 $ 121,408 $ 251,545 $ 63,272 $ 100,908 $ 77,898 $ 18,678 $ 687,529 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ 195 $ 811 $ 833 $ - $ 540 $ 19 $ 9 $ 2,407 Collectively evaluated for impairment 35,821 121,966 256,221 57,449 92,163 85,590 15,754 664,964 Balance December 31, 2014 $ 36,016 $ 122,777 $ 257,054 $ 57,449 $ 92,703 $ 85,609 $ 15,763 $ 667,371 A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payment of principal and interest when due according to the contractual terms of the loan agreement. The credit deteriorated loans acquired as a part of the Acquisition have been included in the following information. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. The Company will apply its normal loan review procedures to identify loans that should be evaluated for impairment. The following is a recap of impaired loans, on a disaggregated basis, as of June 30, 2015 and December 31, 2014: (in thousands) 2015 2014 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance With no specific reserve recorded: Real estate - construction $ 101 $ 181 $ - $ 195 $ 346 $ - Real estate - 1 to 4 family residential 201 204 - 24 29 - Real estate - commercial 545 1,101 - 675 1,204 - Real estate - agricultural - - - - - - Commercial 169 251 - 456 535 - Agricultural 11 13 - 19 19 - Consumer and other 6 6 - 9 6 - Total loans with no specific reserve: 1,033 1,756 - 1,378 2,139 - With an allowance recorded: Real estate - construction - - - - - - Real estate - 1 to 4 family residential 754 881 238 787 903 244 Real estate - commercial 152 157 27 158 158 33 Real estate - agricultural - - - - - - Commercial 73 73 50 84 84 60 Agricultural - - - - - - Consumer and other - - - - - - Total loans with specific reserve: 979 1,111 315 1,029 1,145 337 Total Real estate - construction 101 181 - 195 346 - Real estate - 1 to 4 family residential 955 1,085 238 811 932 244 Real estate - commercial 697 1,258 27 833 1,362 33 Real estate - agricultural - - - - - - Commercial 242 324 50 540 619 60 Agricultural 11 13 - 19 19 - Consumer and other 6 6 - 9 6 - $ 2,012 $ 2,867 $ 315 $ 2,407 $ 3,284 $ 337 The following is a recap of the average recorded investment and interest income recognized on impaired loans for the three and six months ended June 30, 2015 and 2014: (in thousands) Three Months Ended June 30, 2015 2014 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ 145 $ 77 $ 461 $ - Real estate - 1 to 4 family residential 160 - 66 - Real estate - commercial 568 - 43 177 Real estate - agricultural - - - - Commercial 314 - 38 - Agricultural 11 - 19 - Consumer and other 4 1 11 - Total loans with no specific reserve: 1,202 78 638 177 With an allowance recorded: Real estate - construction - - - - Real estate - 1 to 4 family residential 766 - 308 - Real estate - commercial 154 - 103 - Real estate - agricultural - - - - Commercial 76 - 546 70 Agricultural - - 4 - Consumer and other - - 3 - Total loans with specific reserve: 996 - 964 70 Total Real estate - construction 145 77 461 - Real estate - 1 to 4 family residential 926 - 374 - Real estate - commercial 722 - 146 177 Real estate - agricultural - - - - Commercial 390 - 584 70 Agricultural 11 - 23 - Consumer and other 4 1 14 - $ 2,198 $ 78 $ 1,602 $ 247 Six Months Ended June 30, 2015 2014 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ 162 $ 77 $ 477 $ - Real estate - 1 to 4 family residential 115 - 205 5 Real estate - commercial 603 - 189 206 Real estate - agricultural - - - - Commercial 361 3 39 - Agricultural 14 - 19 - Consumer and other 6 2 28 - Total loans with no specific reserve: 1,261 82 957 211 With an allowance recorded: Real estate - construction - - - - Real estate - 1 to 4 family residential 773 - 305 - Real estate - commercial 155 - 84 - Real estate - agricultural - - - - Commercial 78 - 622 70 Agricultural - - 4 - Consumer and other - - 2 - Total loans with specific reserve: 1,006 - 1,017 70 Total Real estate - construction 162 77 477 - Real estate - 1 to 4 family residential 888 - 510 5 Real estate - commercial 758 - 273 206 Real estate - agricultural - - - - Commercial 439 3 661 70 Agricultural 14 - 23 - Consumer and other 6 2 30 - $ 2,267 $ 82 $ 1,974 $ 281 The interest foregone on nonaccrual loans for the three months ended June 30, 2015 and 2014 was approximately $43,000 and $25,000, respectively. The interest foregone on nonaccrual loans for the six months ended June 30, 2015 and 2014 was approximately $87,000 and $61,000, respectively The Company had loans meeting the definition of a troubled debt restructuring (TDR) of $929,000 as of June 30, 2015, of which all were included in impaired loans and nonaccrual loans. The Company had TDRs of $1,129,000 as of December 31, 2014, all of which were included in impaired and nonaccrual loans. The following tables sets forth information on the Company’s TDRs, on a disaggregated basis, occurring in the three and six months ended June 30, 2015 and 2014: ( dollars in thousands) Three Months Ended June 30, 2015 2014 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - - - - Real estate - agricultural - - - - - - Commercial - - - - - - Agricultural - - - - - - Consumer and other - - - - - - - $ - $ - - $ - $ - Six Months Ended June 30, 2015 2014 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - 1 43 43 Real estate - agricultural - - - - - - Commercial - - - - - - Agricultural - - - 1 19 19 Consumer and other - - - 1 6 6 - $ - $ - 3 $ 68 $ 68 The Company did not grant any concessions on any loans experiencing financial difficulties during the three and six months ended June 30, 2015. There was no new TDR activity in the three months ended June 30, 2014. However, during the three months ended March 31, 2014, the Company granted concessions to two borrowers experiencing financial difficulties. The commercial real estate loan was restructured as an interest only loan for a period of time. The agricultural and consumer loan’s maturity dates were extended one year with interest only until maturity. A TDR loan is considered to have payment default when it is past due 60 days or more. No TDR loan modified during the twelve months ended June 30, 2015 had a payment default. One TDR loan modified during the twelve months ended June 30, 2014 had a payment default. This modified TDR loan had a balance as of June 30, 2014 of $94,000. There were no charge-offs related to TDRs for the six months ended June 30, 2015. There was one charge-off related to a TDR for the six months ended June 30, 2014 in the amount of $44,000. For the six months ended June 30, 2014, the specific reserves were reduced by $100,000 as a result of one TDR that is no longer considered impaired. An aging analysis of the recorded investments in loans, on a disaggregated basis, as of June 30, 2015 and December 31, 2014, is as follows: (in thousands) 2015 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ 117 $ - $ 117 $ 53,703 $ 53,820 $ - Real estate - 1 to 4 family residential 1,954 177 2,131 119,277 121,408 35 Real estate - commercial 60 45 105 251,440 251,545 - Real estate - agricultural - - - 63,272 63,272 - Commercial 212 211 423 100,485 100,908 - Agricultural 270 - 270 77,628 77,898 - Consumer and other 368 9 377 18,301 18,678 2 $ 2,981 $ 442 $ 3,423 $ 684,106 $ 687,529 $ 37 2014 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ 64 $ - $ 64 $ 35,952 $ 36,016 $ - Real estate - 1 to 4 family residential 888 57 945 121,832 122,777 36 Real estate - commercial 467 45 512 256,542 257,054 - Real estate - agricultural 28 - 28 57,421 57,449 - Commercial 264 84 348 92,355 92,703 - Agricultural - - - 85,609 85,609 - Consumer and other 63 - 63 15,700 15,763 - $ 1,774 $ 186 $ 1,960 $ 665,411 $ 667,371 $ 36 The credit risk profile by internally assigned grade, on a disaggregated basis, as of June 30, 2015 and December 31, 2014 is as follows: (in thousands) 2015 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 47,620 $ 219,719 $ 56,647 $ 87,036 $ 70,344 $ 481,366 Watch 4,211 17,862 6,398 11,325 7,251 47,047 Special Mention - 400 - 438 81 919 Substandard 1,888 12,867 227 1,867 211 17,060 Substandard-Impaired 101 697 - 242 11 1,051 $ 53,820 $ 251,545 $ 63,272 $ 100,908 $ 77,898 $ 547,443 2014 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 30,055 $ 223,775 $ 51,024 $ 79,117 $ 78,387 $ 462,358 Watch 3,893 18,617 6,275 10,086 6,827 45,698 Special Mention - 1,296 88 585 - 1,969 Substandard 1,873 12,532 62 2,376 395 17,238 Substandard-Impaired 195 834 - 539 - 1,568 $ 36,016 $ 257,054 $ 57,449 $ 92,703 $ 85,609 $ 528,831 The credit risk profile based on payment activity, on a disaggregated basis, as of June 30, 2015 and December 31, 2014 is as follows: 2015 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 120,406 $ 18,670 $ 139,076 Non-performing 1,002 8 1,010 $ 121,408 $ 18,678 $ 140,086 2014 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 121,928 $ 15,756 $ 137,684 Non-performing 849 7 856 $ 122,777 $ 15,763 $ 138,540

Note 9 - Other Real Estate Owne

Note 9 - Other Real Estate Owned	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Real Estate Owned [Text Block]	9. Other Real Estate Owned The following table provides the composition of other real estate owned as of June 30, 2015 and December 31, 2014: (in thousands) 2015 2014 Construction and land development $ 2,933 $ 5,385 1 to 4 family residential real estate 824 1,270 Commercial real estate 831 1,781 $ 4,588 $ 8,436 The Company is actively marketing the assets referred to in the table above. Management uses appraised values and adjusts for trends observed in the market and for disposition costs in determining the value of other real estate owned. The assets above are primarily located in the metropolitan Des Moines, Iowa and Ames, Iowa areas.

Note 10 - Goodwill

Note 10 - Goodwill	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block Supplement [Abstract]
Goodwill Disclosure [Text Block]	10. Goodwill As of August 29, 2014, FNB acquired three bank branches located in West Des Moines and Johnston, Iowa, which resulted in the recognition of $1.1 million of goodwill. Goodwill recognized in the Acquisition was primarily attributable to an expanded market share and economies of scale expected from combining the operations of the West Des Moines and Johnston, Iowa branches with FNB. The goodwill is not amortized but is evaluated for impairment at least annually. For income tax purposes, goodwill is amortized over fifteen years.

Note 11 - Core Deposit Intangib

Note 11 - Core Deposit Intangible Asset	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	11. Core deposit intangible asset In conjunction with the Acquisition of the three bank branches in 2014, the Company recorded $1.0 million in core deposit intangible assets. The following sets forth the carrying amounts and accumulated amortization of core deposit intangible assets at June 30, 2015 and December 31, 2014: (in thousands) 2015 2014 Gross Accumulated Gross Accumulated Amount Amortization Amount Amortization Core deposit intangible asset $ 2,518 $ 1,011 $ 2,518 $ 788 The weighted average life of the core deposit intangible is 3 years as of June 30, 2015 and December 31, 2014. The following sets forth the activity related to core deposit intangible assets for the three and six months ended June 30, 2015 and 2014: (in thousands) Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Beginning core deposit intangible, net $ 1,617 $ 964 $ 1,730 $ 1,029 Amortization (110 ) (61 ) (223 ) (126 ) Ending core deposit intangible, net $ 1,507 $ 903 $ 1,507 $ 903 Estimated remaining amortization expense on core deposit intangible for the years ending is as follows: (in thousands) 2015 $ 198 2016 354 2017 299 2018 251 2019 127 2020 71 After 207 $ 1,507

Note 12 - Secured Borrowings

Note 12 - Secured Borrowings	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	12. Secured Borrowings The following sets forth the pledged collateral at estimated fair value related to securities sold under repurchase agreements and term repurchase agreements as of June 30, 2015 and December 31, 2014: (in thousands) 2015 2014 Remaining Contractual Maturity of the Agreements Overnight Greater than Total Overnight Greater than Total 90 days 90 days Securities sold under agreements to repurchase: U.S. government treasuries $ 1,462 $ - $ 1,462 $ 1,447 $ - $ 1,447 U.S. government agencies 47,837 - 47,837 46,880 - 46,880 U.S. government mortgage-backed securities 44,931 - 44,931 51,472 - 51,472 Total $ 94,230 $ - $ 94,230 $ 99,799 $ - $ 99,799 Term repurchase agreements: U.S. government agencies $ - $ 14,516 $ 14,516 $ - $ 12,151 $ 12,151 U.S. government mortgage-backed securities - 1,460 1,460 - 1,771 1,771 Total $ - $ 15,976 $ 15,976 $ - $ 13,922 $ 13,922 Total borrowings $ 94,230 $ 15,976 $ 110,206 $ 99,799 $ 13,922 $ 113,721 In the event the repurchase agreements exceed the estimated fair value of the pledged securities available-for-sale, the Company has unpledged securities available-for-sale that may be pledged on the repurchase agreements.

Note 13 - Regulatory Matters

Note 13 - Regulatory Matters	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Regulatory Capital Requirements under Banking Regulations [Text Block]	13. Regulatory Matters The Company and the Banks capital amounts and ratios are as follows: To Be Well Capitalized Under For Capital Prompt Corrective Actual Adequacy Purposes Action Provisions Amount Ratio Amount Ratio Amount Ratio As of June 30, 2015: Total capital (to risk-weighted assets): Consolidated $ 156,667 16.8 % $ 74,549 8.0 % N/A N/A Boone Bank & Trust 14,257 16.4 6,956 8.0 $ 8,695 10.0 % First National Bank 72,148 14.8 39,081 8.0 48,851 10.0 Reliance State Bank 23,448 14.2 13,180 8.0 16,475 10.0 State Bank & Trust 19,159 16.2 9,472 8.0 11,840 10.0 United Bank & Trust 14,339 21.4 5,360 8.0 6,700 10.0 Tier 1 capital (to risk-weighted assets): Consolidated $ 146,216 15.7 % $ 55,912 6.0 % N/A N/A Boone Bank & Trust 13,298 15.3 5,217 6.0 $ 6,956 8.0 % First National Bank 67,185 13.8 29,311 6.0 39,081 8.0 Reliance State Bank 21,658 13.2 9,885 6.0 13,180 8.0 State Bank & Trust 17,677 14.9 7,104 6.0 9,472 8.0 United Bank & Trust 13,578 20.3 4,020 6.0 5,360 8.0 Tier 1 capital (to average-weighted assets): Consolidated $ 146,216 11.1 % $ 52,883 4.0 % N/A N/A Boone Bank & Trust 13,298 9.9 5,381 4.0 $ 6,726 5.0 % First National Bank 67,185 9.4 28,577 4.0 35,721 5.0 Reliance State Bank 21,658 10.4 8,307 4.0 10,384 5.0 State Bank & Trust 17,677 11.0 6,445 4.0 8,056 5.0 United Bank & Trust 13,578 12.5 4,358 4.0 5,447 5.0 Common equity tier 1 capital (to risk-weighted assets): Consolidated $ 146,216 15.7 % $ 41,934 4.5 % N/A N/A Boone Bank & Trust 13,298 15.3 3,913 4.5 $ 5,651 6.5 % First National Bank 67,185 13.8 21,983 4.5 31,753 6.5 Reliance State Bank 21,658 13.2 7,414 4.5 10,709 6.5 State Bank & Trust 17,677 14.9 5,328 4.5 7,696 6.5 United Bank & Trust 13,578 20.3 3,015 4.5 4,355 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, 2014: Total capital (to risk-weighted assets): Consolidated $ 151,146 16.6 % $ 72,879 8.0 % N/A N/A Boone Bank & Trust 13,948 15.7 7,123 8.0 $ 8,904 10.0 % First National Bank 69,174 14.7 37,568 8.0 46,960 10.0 Reliance State Bank 21,727 13.2 13,166 8.0 16,457 10.0 State Bank & Trust 18,708 15.8 9,485 8.0 11,856 10.0 United Bank & Trust 14,089 21.3 5,295 8.0 6,618 10.0 Tier 1 capital (to risk-weighted assets): Consolidated $ 141,739 15.6 % $ 36,440 4.0 % N/A N/A Boone Bank & Trust 13,084 14.7 3,562 4.0 $ 5,342 6.0 % First National Bank 65,112 13.9 18,784 4.0 28,176 6.0 Reliance State Bank 19,966 12.1 6,583 4.0 9,874 6.0 State Bank & Trust 17,224 14.5 4,742 4.0 7,113 6.0 United Bank & Trust 13,313 20.1 2,647 4.0 3,971 6.0 Tier 1 capital (to average-weighted assets): Consolidated $ 141,739 11.0 % $ 51,604 4.0 % N/A N/A Boone Bank & Trust 13,084 9.8 5,325 4.0 $ 6,656 5.0 % First National Bank 65,112 9.4 27,671 4.0 34,589 5.0 Reliance State Bank 19,966 9.6 8,321 4.0 10,402 5.0 State Bank & Trust 17,224 10.9 6,318 4.0 7,898 5.0 United Bank & Trust 13,313 12.3 4,315 4.0 5,394 5.0 The June 30, 2015 capital ratios are calculated under the Basel III capital rules that became effective on January 1, 2015. Capital ratios prior to January 1, 2015 were calculated under the prompt corrective capital rules that were in effect for those periods. As disclosed in the Company's Form 10-K filed with the Securities and Exchange Commission on March 12, 2015, in July 2013, the Federal Reserve Board and the FDIC issued final rules implementing the Basel III regulatory capital framework and related Dodd-Frank Wall Street Reform and Consumer Protection Act changes. The rules revise minimum capital requirements and adjust prompt corrective action thresholds. The final rules revise the regulatory capital elements, add a new common equity Tier I capital ratio, increase the minimum Tier 1 capital ratio requirements and implement a new capital conservation buffer. The rules also permit certain banking organizations to retain, through a one-time election, the existing treatment for accumulated other comprehensive income. The Company and the Banks have made the election to retain the existing treatment for accumulated other comprehensive income. The final rules took effect for the Company and the Banks on January 1, 2015, subject to a transition period for certain parts of the rules. The June 30, 2015 table above includes the new regulatory capital ratio requirements that became effective on January 1, 2015. Beginning in 2016, an additional capital conservation buffer will be added to the minimum requirements for capital adequacy purposes, subject to a three year phase-in period. The capital conservation buffer will be fully phased-in on January 1, 2019 at 2.5 percent. A banking organization with a conservation buffer of less than 2.5 percent (or the required phase-in amount in years prior to 2019) will be subject to limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers. At the present time, the ratios for the Company and the Banks are sufficient to meet the fully phased-in conservation buffer.

Note 14 - Subsequent Events

Note 14 - Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	14. Subsequent Events Management evaluated subsequent events through the date the financial statements were issued. There were no significant events or transactions occurring after June 30, 2015, but prior to August 6, 2015, that provided additional evidence about conditions that existed at June 30, 2015. There were no other significant events or transactions that provided evidence about conditions that did not exist at June 30, 2015.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	The consolidated financial statements for the three and six months ended June 30, 2015 and 2014 are unaudited. In the opinion of the management of Ames National Corporation (the "Company"), these financial statements reflect all adjustments, consisting only of normal recurring accruals, necessary to present fairly these consolidated financial statements. The results of operations for the interim periods are not necessarily indicative of results which may be expected for an entire year. Certain information and footnote disclosures normally included in complete financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted in accordance with the requirements for interim financial statements. The interim financial statements and notes thereto should be read in conjunction with the year-end audited financial statements contained in the Company's Annual Report on Form 10-K for the year ended December 31, 2014 (the “Annual Report”). The consolidated financial statements include the accounts of the Company and its wholly-owned banking subsidiaries (the “Banks”). All significant intercompany balances and transactions have been eliminated in consolidation.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill: Goodwill represents the excess of cost over the fair value of net assets acquired. Goodwill resulting from acquisitions is not amortized, but is tested for impairment annually or whenever events change and circumstances indicate that it is more likely than not that an impairment loss has occurred. Goodwill is tested for impairment using a two-step process that begins with an estimation of the fair value of a reporting unit. The second step, if necessary, measures the amount of impairment, if any. Significant judgment is applied when goodwill is assessed for impairment. This judgment includes developing cash flow projections, selecting appropriate discount rates, identifying relevant market comparables, incorporating general economic and market conditions and selecting an appropriate control premium. At June 30, 2015, Company management has performed a goodwill impairment analysis and determined goodwill was not impaired.

Note 2 - Branch Acquisition (Ta

Note 2 - Branch Acquisition (Tables)	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash consideration transferred $ 4,147,680 Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and Due from Banks $ 20,576,661 Interest bearing deposits in financial institutions 5,719,000 Securities available-for-sale 10,602,454 Loans receivable 44,620,021 Accrued interest receivable 230,332 Bank premises and equipment 3,864,900 Other real estate owned 1,267,720 Core deposit intangible asset 1,018,000 Other assets 748,511 Deposits (81,962,650 ) Securities sold under agreements to repurchase (2,815,297 ) Accrued interest payable and other liabilities (853,439 ) Total identifiable net assets $ 3,016,213 Goodwill $ 1,131,467
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Pass $ 29,840,000 Watch 6,659,000 Special Mention 1,478,000 Substandard 5,460,000 Deteriorated credit 2,147,000 Total loans acquired at book value $ 45,584,000

Note 6 - Fair Value Measureme25

Note 6 - Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Description Total Level 1 Level 2 Level 3 2015 U.S. government treasuries $ 1,459 $ 1,459 $ - $ - U.S. government agencies 104,278 - 104,278 - U.S. government mortgage-backed securities 108,756 - 108,756 - State and political subdivisions 278,906 - 278,906 - Corporate bonds 49,220 - 49,220 - Equity securities, common stock 797 797 - - Equity securities, other 3,217 - 3,217 - $ 546,633 $ 2,256 $ 544,377 $ - 2014 U.S. government treasuries $ 1,447 $ 1,447 $ - $ - U.S. government agencies 87,307 - 87,307 - U.S. government mortgage-backed securities 120,985 - 120,985 - State and political subdivisions 281,776 - 281,776 - Corporate bonds 47,320 - 47,320 - Equity securities, common stock 758 758 - - Equity securities, other 2,909 - 2,909 - $ 542,502 $ 2,205 $ 540,297 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Description Total Level 1 Level 2 Level 3 2015 Loans receivable $ 664 $ - $ - $ 664 Other real estate owned 4,588 - - 4,588 Total $ 5,252 $ - $ - $ 5,252 2014 Loans receivable $ 692 $ - $ - $ 692 Other real estate owned 8,436 - - 8,436 Total $ 9,128 $ - $ - $ 9,128
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	2015 Estimated Valuation Range Fair Value Techniques Unobservable Inputs (Average) Impaired Loans $ 664 Evaluation of collateral Estimation of value NM* Other real estate owned $ 4,588 Appraisal Appraisal adjustment 3% - 10% (6%) 2014 Estimated Valuation Range Fair Value Techniques Unobservable Inputs (Average) Impaired Loans $ 692 Evaluation of collateral Estimation of value NM* Other real estate owned $ 8,436 Appraisal Appraisal adjustment 4% - 10% (7%)
Fair Value, by Balance Sheet Grouping [Table Text Block]	2015 2014 Fair Value Estimated Estimated Hierarchy Carrying Fair Carrying Fair Level Amount Value Amount Value Financial assets: Cash and due from banks Level 1 $ 26,311 $ 26,311 $ 23,730 $ 23,730 Federal funds sold Level 1 - - 6 6 Interest bearing deposits Level 1 29,685 29,685 31,463 31,463 Securities available-for-sale See previous table 546,633 546,633 542,502 542,502 Loans receivable, net Level 2 677,580 676,075 658,441 656,896 Loans held for sale Level 2 465 465 705 705 Accrued income receivable Level 1 7,435 7,435 7,471 7,471 Financial liabilities: Deposits Level 2 $ 1,079,378 $ 1,080,984 $ 1,052,123 $ 1,052,082 Securities sold under agreements to repurchase Level 1 43,478 43,478 51,265 51,265 FHLB advances Level 2 20,030 20,776 14,468 15,281 Other borrowings Level 2 16,938 18,054 23,000 24,339 Accrued interest payable Level 1 463 463 536 536

Note 7 - Debt and Equity Secu26

Note 7 - Debt and Equity Securities (Tables)	6 Months Ended
	Jun. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	Amortized Gross Unrealized Gross Unrealized Estimated Cost Gains Losses Fair Value U.S. government treasuries $ 1,438 $ 21 $ - $ 1,459 U.S. government agencies 104,116 769 (607 ) 104,278 U.S. government mortgage-backed securities 106,492 2,356 (92 ) 108,756 State and political subdivisions 276,133 3,865 (1,092 ) 278,906 Corporate bonds 49,700 299 (779 ) 49,220 Equity securities, common stock 630 167 - 797 Equity securities, other 3,217 - - 3,217 $ 541,726 $ 7,477 $ (2,570 ) $ 546,633 Amortized Gross Unrealized Gross Unrealized Estimated Cost Gains Losses Fair Value U.S. government treasuries $ 1,431 $ 16 $ - $ 1,447 U.S. government agencies 86,997 822 (512 ) 87,307 U.S. government mortgage-backed securities 118,349 2,744 (108 ) 120,985 State and political subdivisions 277,328 5,097 (649 ) 281,776 Corporate bonds 47,760 471 (911 ) 47,320 Equity securities, common stock 630 128 - 758 Equity securities, other 2,909 - - 2,909 $ 535,404 $ 9,278 $ (2,180 ) $ 542,502
Realized Gain (Loss) on Investments [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Proceeds from sales of securities available-for-sale $ 14,863 $ - $ 15,380 $ 3,479 Gross realized gains on securities available-for-sale 492 - 497 135 Gross realized losses on securities available-for-sale - - - - Tax provision applicable to net realized gains on securities available-for-sale 183 - 185 50
Schedule of Unrealized Loss on Investments [Table Text Block]	Less than 12 Months 12 Months or More Total 2015: Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Estimated Fair Value Unrealized Losses Securities available-for-sale: U.S. government agencies $ 40,670 $ (426 ) $ 6,743 $ (181 ) $ 47,413 $ (607 ) U.S. government mortgage-backed securities 16,842 (92 ) - - 16,842 (92 ) State and political subdivisions 79,675 (922 ) 8,056 (170 ) 87,731 (1,092 ) Corporate bonds 21,726 (289 ) 14,742 (490 ) 36,468 (779 ) $ 158,913 $ (1,729 ) $ 29,541 $ (841 ) $ 188,454 $ (2,570 ) Less than 12 Months 12 Months or More Total 2014: Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Securities available-for-sale: U.S. government agencies $ 14,016 $ (64 ) $ 17,523 $ (448 ) $ 31,539 $ (512 ) U.S. government mortgage-backed securities 6,934 (20 ) 16,123 (88 ) 23,057 (108 ) State and political subdivisions 45,618 (252 ) 24,880 (397 ) 70,498 (649 ) Corporate bonds 8,937 (73 ) 20,724 (838 ) 29,661 (911 ) $ 75,505 $ (409 ) $ 79,250 $ (1,771 ) $ 154,755 $ (2,180 )

Note 8 - Loans Receivable and27

Note 8 - Loans Receivable and Credit Disclosures (Tables)	6 Months Ended
	Jun. 30, 2015
Receivables [Abstract]
Allowance for Credit Losses on Financing Receivables [Table Text Block]	Three Months Ended June 30, 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2015 $ 536 $ 1,752 $ 3,238 $ 769 $ 1,137 $ 1,297 $ 197 $ 8,926 Provision for loan losses 272 64 352 43 126 41 24 922 Recoveries of loans charged-off 15 16 - - - - 5 36 Loans charged-off - (6 ) - - - - (6 ) (12 ) Balance, June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 Six Months Ended June 30, 2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2014 $ 495 $ 1,648 $ 3,214 $ 737 $ 1,247 $ 1,312 $ 186 $ 8,839 Provision for loan losses 308 164 376 75 15 27 34 999 Recoveries of loans charged-off 20 20 - - 1 1 6 48 Loans charged-off - (6 ) - - - (2 ) (6 ) (14 ) Balance, June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 Three Months Ended June 30, 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, March 31, 2014 $ 440 $ 1,540 $ 3,199 $ 731 $ 1,405 $ 1,107 $ 146 $ 8,568 Provision (credit) for loan losses 74 63 (55 ) (37 ) (24 ) (1 ) 16 36 Recoveries of loans charged-off - 3 - - 15 - 6 24 Loans charged-off - (103 ) - - - - (8 ) (111 ) Balance, June 30, 2014 $ 514 $ 1,503 $ 3,144 $ 694 $ 1,396 $ 1,106 $ 160 $ 8,517 Six Months Ended June 30, 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Balance, December 31, 2013 $ 392 $ 1,523 $ 3,230 $ 686 $ 1,435 $ 1,165 $ 141 $ 8,572 Provision (credit) for loan losses 122 81 (86 ) 8 (55 ) (59 ) 64 75 Recoveries of loans charged-off - 7 - - 16 - 11 34 Loans charged-off - (108 ) - - - - (56 ) (164 ) Balance, June 30, 2014 $ 514 $ 1,503 $ 3,144 $ 694 $ 1,396 $ 1,106 $ 160 $ 8,517
Allowance for Loan Losses Disaggregated on Basis of Impairment Analysis Method [Table Text Block]	2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 238 $ 27 $ - $ 50 $ - $ - $ 315 Collectively evaluated for impairment 823 1,588 3,563 812 1,213 1,338 220 9,557 Balance June 30, 2015 $ 823 $ 1,826 $ 3,590 $ 812 $ 1,263 $ 1,338 $ 220 $ 9,872 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ - $ 244 $ 33 $ - $ 60 $ - $ - $ 337 Collectively evaluated for impairment 495 1,524 3,181 737 1,067 1,312 186 8,502 Balance December 31, 2014 $ 495 $ 1,768 $ 3,214 $ 737 $ 1,127 $ 1,312 $ 186 $ 8,839
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	2015 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ 101 $ 955 $ 697 $ - $ 242 $ 11 $ 6 $ 2,012 Collectively evaluated for impairment 53,719 120,453 250,848 63,272 100,666 77,887 18,672 685,517 Balance June 30, 2015 $ 53,820 $ 121,408 $ 251,545 $ 63,272 $ 100,908 $ 77,898 $ 18,678 $ 687,529 2014 1-4 Family Construction Residential Commercial Agricultural Consumer Real Estate Real Estate Real Estate Real Estate Commercial Agricultural and Other Total Individually evaluated for impairment $ 195 $ 811 $ 833 $ - $ 540 $ 19 $ 9 $ 2,407 Collectively evaluated for impairment 35,821 121,966 256,221 57,449 92,163 85,590 15,754 664,964 Balance December 31, 2014 $ 36,016 $ 122,777 $ 257,054 $ 57,449 $ 92,703 $ 85,609 $ 15,763 $ 667,371
Impaired Financing Receivables [Table Text Block]	2015 2014 Unpaid Unpaid Recorded Principal Related Recorded Principal Related Investment Balance Allowance Investment Balance Allowance With no specific reserve recorded: Real estate - construction $ 101 $ 181 $ - $ 195 $ 346 $ - Real estate - 1 to 4 family residential 201 204 - 24 29 - Real estate - commercial 545 1,101 - 675 1,204 - Real estate - agricultural - - - - - - Commercial 169 251 - 456 535 - Agricultural 11 13 - 19 19 - Consumer and other 6 6 - 9 6 - Total loans with no specific reserve: 1,033 1,756 - 1,378 2,139 - With an allowance recorded: Real estate - construction - - - - - - Real estate - 1 to 4 family residential 754 881 238 787 903 244 Real estate - commercial 152 157 27 158 158 33 Real estate - agricultural - - - - - - Commercial 73 73 50 84 84 60 Agricultural - - - - - - Consumer and other - - - - - - Total loans with specific reserve: 979 1,111 315 1,029 1,145 337 Total Real estate - construction 101 181 - 195 346 - Real estate - 1 to 4 family residential 955 1,085 238 811 932 244 Real estate - commercial 697 1,258 27 833 1,362 33 Real estate - agricultural - - - - - - Commercial 242 324 50 540 619 60 Agricultural 11 13 - 19 19 - Consumer and other 6 6 - 9 6 - $ 2,012 $ 2,867 $ 315 $ 2,407 $ 3,284 $ 337
Average Investment in Impaired Loans and Interest Income Recognized [Table Text Block]	Three Months Ended June 30, 2015 2014 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ 145 $ 77 $ 461 $ - Real estate - 1 to 4 family residential 160 - 66 - Real estate - commercial 568 - 43 177 Real estate - agricultural - - - - Commercial 314 - 38 - Agricultural 11 - 19 - Consumer and other 4 1 11 - Total loans with no specific reserve: 1,202 78 638 177 With an allowance recorded: Real estate - construction - - - - Real estate - 1 to 4 family residential 766 - 308 - Real estate - commercial 154 - 103 - Real estate - agricultural - - - - Commercial 76 - 546 70 Agricultural - - 4 - Consumer and other - - 3 - Total loans with specific reserve: 996 - 964 70 Total Real estate - construction 145 77 461 - Real estate - 1 to 4 family residential 926 - 374 - Real estate - commercial 722 - 146 177 Real estate - agricultural - - - - Commercial 390 - 584 70 Agricultural 11 - 23 - Consumer and other 4 1 14 - $ 2,198 $ 78 $ 1,602 $ 247 Six Months Ended June 30, 2015 2014 Average Interest Average Interest Recorded Income Recorded Income Investment Recognized Investment Recognized With no specific reserve recorded: Real estate - construction $ 162 $ 77 $ 477 $ - Real estate - 1 to 4 family residential 115 - 205 5 Real estate - commercial 603 - 189 206 Real estate - agricultural - - - - Commercial 361 3 39 - Agricultural 14 - 19 - Consumer and other 6 2 28 - Total loans with no specific reserve: 1,261 82 957 211 With an allowance recorded: Real estate - construction - - - - Real estate - 1 to 4 family residential 773 - 305 - Real estate - commercial 155 - 84 - Real estate - agricultural - - - - Commercial 78 - 622 70 Agricultural - - 4 - Consumer and other - - 2 - Total loans with specific reserve: 1,006 - 1,017 70 Total Real estate - construction 162 77 477 - Real estate - 1 to 4 family residential 888 - 510 5 Real estate - commercial 758 - 273 206 Real estate - agricultural - - - - Commercial 439 3 661 70 Agricultural 14 - 23 - Consumer and other 6 2 30 - $ 2,267 $ 82 $ 1,974 $ 281
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	Three Months Ended June 30, 2015 2014 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - - - - Real estate - agricultural - - - - - - Commercial - - - - - - Agricultural - - - - - - Consumer and other - - - - - - - $ - $ - - $ - $ - Six Months Ended June 30, 2015 2014 Pre-Modification Post-Modification Pre-Modification Post-Modification Outstanding Outstanding Outstanding Outstanding Number of Recorded Recorded Number of Recorded Recorded Contracts Investment Investment Contracts Investment Investment Real estate - construction - $ - $ - - $ - $ - Real estate - 1 to 4 family residential - - - - - - Real estate - commercial - - - 1 43 43 Real estate - agricultural - - - - - - Commercial - - - - - - Agricultural - - - 1 19 19 Consumer and other - - - 1 6 6 - $ - $ - 3 $ 68 $ 68
Past Due Financing Receivables [Table Text Block]	2015 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ 117 $ - $ 117 $ 53,703 $ 53,820 $ - Real estate - 1 to 4 family residential 1,954 177 2,131 119,277 121,408 35 Real estate - commercial 60 45 105 251,440 251,545 - Real estate - agricultural - - - 63,272 63,272 - Commercial 212 211 423 100,485 100,908 - Agricultural 270 - 270 77,628 77,898 - Consumer and other 368 9 377 18,301 18,678 2 $ 2,981 $ 442 $ 3,423 $ 684,106 $ 687,529 $ 37 2014 90 Days 90 Days 30-89 or Greater Total or Greater Past Due Past Due Past Due Current Total Accruing Real estate - construction $ 64 $ - $ 64 $ 35,952 $ 36,016 $ - Real estate - 1 to 4 family residential 888 57 945 121,832 122,777 36 Real estate - commercial 467 45 512 256,542 257,054 - Real estate - agricultural 28 - 28 57,421 57,449 - Commercial 264 84 348 92,355 92,703 - Agricultural - - - 85,609 85,609 - Consumer and other 63 - 63 15,700 15,763 - $ 1,774 $ 186 $ 1,960 $ 665,411 $ 667,371 $ 36
Financing Receivable Credit Quality Indicators [Table Text Block]	2015 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 47,620 $ 219,719 $ 56,647 $ 87,036 $ 70,344 $ 481,366 Watch 4,211 17,862 6,398 11,325 7,251 47,047 Special Mention - 400 - 438 81 919 Substandard 1,888 12,867 227 1,867 211 17,060 Substandard-Impaired 101 697 - 242 11 1,051 $ 53,820 $ 251,545 $ 63,272 $ 100,908 $ 77,898 $ 547,443 2014 Construction Commercial Agricultural Real Estate Real Estate Real Estate Commercial Agricultural Total Pass $ 30,055 $ 223,775 $ 51,024 $ 79,117 $ 78,387 $ 462,358 Watch 3,893 18,617 6,275 10,086 6,827 45,698 Special Mention - 1,296 88 585 - 1,969 Substandard 1,873 12,532 62 2,376 395 17,238 Substandard-Impaired 195 834 - 539 - 1,568 $ 36,016 $ 257,054 $ 57,449 $ 92,703 $ 85,609 $ 528,831
Credit Risk Profile Based on Payment Activity on Disaggregated Basis [Table Text Block]	2015 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 120,406 $ 18,670 $ 139,076 Non-performing 1,002 8 1,010 $ 121,408 $ 18,678 $ 140,086 2014 1-4 Family Residential Consumer Real Estate and Other Total Performing $ 121,928 $ 15,756 $ 137,684 Non-performing 849 7 856 $ 122,777 $ 15,763 $ 138,540

Note 9 - Other Real Estate Ow28

Note 9 - Other Real Estate Owned (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Other Real Estate, Roll Forward [Table Text Block]	2015 2014 Construction and land development $ 2,933 $ 5,385 1 to 4 family residential real estate 824 1,270 Commercial real estate 831 1,781 $ 4,588 $ 8,436

Note 11 - Core Deposit Intang29

Note 11 - Core Deposit Intangible Asset (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	2015 2014 Gross Accumulated Gross Accumulated Amount Amortization Amount Amortization Core deposit intangible asset $ 2,518 $ 1,011 $ 2,518 $ 788
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Beginning core deposit intangible, net $ 1,617 $ 964 $ 1,730 $ 1,029 Amortization (110 ) (61 ) (223 ) (126 ) Ending core deposit intangible, net $ 1,507 $ 903 $ 1,507 $ 903
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2015 $ 198 2016 354 2017 299 2018 251 2019 127 2020 71 After 207 $ 1,507

Note 12 - Secured Borrowings (T

Note 12 - Secured Borrowings (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]	2015 2014 Remaining Contractual Maturity of the Agreements Overnight Greater than Total Overnight Greater than Total 90 days 90 days Securities sold under agreements to repurchase: U.S. government treasuries $ 1,462 $ - $ 1,462 $ 1,447 $ - $ 1,447 U.S. government agencies 47,837 - 47,837 46,880 - 46,880 U.S. government mortgage-backed securities 44,931 - 44,931 51,472 - 51,472 Total $ 94,230 $ - $ 94,230 $ 99,799 $ - $ 99,799 Term repurchase agreements: U.S. government agencies $ - $ 14,516 $ 14,516 $ - $ 12,151 $ 12,151 U.S. government mortgage-backed securities - 1,460 1,460 - 1,771 1,771 Total $ - $ 15,976 $ 15,976 $ - $ 13,922 $ 13,922 Total borrowings $ 94,230 $ 15,976 $ 110,206 $ 99,799 $ 13,922 $ 113,721

Note 13 - Regulatory Matters (T

Note 13 - Regulatory Matters (Tables)	6 Months Ended
	Jun. 30, 2015
Disclosure Text Block [Abstract]
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 June 30, 2015: Total capital (to risk-weighted assets): Consolidated $ 156,667 16.8 % $ 74,549 8.0 % N/A N/A Boone Bank & Trust 14,257 16.4 6,956 8.0 $ 8,695 10.0 % First National Bank 72,148 14.8 39,081 8.0 48,851 10.0 Reliance State Bank 23,448 14.2 13,180 8.0 16,475 10.0 State Bank & Trust 19,159 16.2 9,472 8.0 11,840 10.0 United Bank & Trust 14,339 21.4 5,360 8.0 6,700 10.0 Tier 1 capital (to risk-weighted assets): Consolidated $ 146,216 15.7 % $ 55,912 6.0 % N/A N/A Boone Bank & Trust 13,298 15.3 5,217 6.0 $ 6,956 8.0 % First National Bank 67,185 13.8 29,311 6.0 39,081 8.0 Reliance State Bank 21,658 13.2 9,885 6.0 13,180 8.0 State Bank & Trust 17,677 14.9 7,104 6.0 9,472 8.0 United Bank & Trust 13,578 20.3 4,020 6.0 5,360 8.0 Tier 1 capital (to average-weighted assets): Consolidated $ 146,216 11.1 % $ 52,883 4.0 % N/A N/A Boone Bank & Trust 13,298 9.9 5,381 4.0 $ 6,726 5.0 % First National Bank 67,185 9.4 28,577 4.0 35,721 5.0 Reliance State Bank 21,658 10.4 8,307 4.0 10,384 5.0 State Bank & Trust 17,677 11.0 6,445 4.0 8,056 5.0 United Bank & Trust 13,578 12.5 4,358 4.0 5,447 5.0 Common equity tier 1 capital (to risk-weighted assets): Consolidated $ 146,216 15.7 % $ 41,934 4.5 % N/A N/A Boone Bank & Trust 13,298 15.3 3,913 4.5 $ 5,651 6.5 % First National Bank 67,185 13.8 21,983 4.5 31,753 6.5 Reliance State Bank 21,658 13.2 7,414 4.5 10,709 6.5 State Bank & Trust 17,677 14.9 5,328 4.5 7,696 6.5 United Bank & Trust 13,578 20.3 3,015 4.5 4,355 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, 2014: Total capital (to risk-weighted assets): Consolidated $ 151,146 16.6 % $ 72,879 8.0 % N/A N/A Boone Bank & Trust 13,948 15.7 7,123 8.0 $ 8,904 10.0 % First National Bank 69,174 14.7 37,568 8.0 46,960 10.0 Reliance State Bank 21,727 13.2 13,166 8.0 16,457 10.0 State Bank & Trust 18,708 15.8 9,485 8.0 11,856 10.0 United Bank & Trust 14,089 21.3 5,295 8.0 6,618 10.0 Tier 1 capital (to risk-weighted assets): Consolidated $ 141,739 15.6 % $ 36,440 4.0 % N/A N/A Boone Bank & Trust 13,084 14.7 3,562 4.0 $ 5,342 6.0 % First National Bank 65,112 13.9 18,784 4.0 28,176 6.0 Reliance State Bank 19,966 12.1 6,583 4.0 9,874 6.0 State Bank & Trust 17,224 14.5 4,742 4.0 7,113 6.0 United Bank & Trust 13,313 20.1 2,647 4.0 3,971 6.0 Tier 1 capital (to average-weighted assets): Consolidated $ 141,739 11.0 % $ 51,604 4.0 % N/A N/A Boone Bank & Trust 13,084 9.8 5,325 4.0 $ 6,656 5.0 % First National Bank 65,112 9.4 27,671 4.0 34,589 5.0 Reliance State Bank 19,966 9.6 8,321 4.0 10,402 5.0 State Bank & Trust 17,224 10.9 6,318 4.0 7,898 5.0 United Bank & Trust 13,313 12.3 4,315 4.0 5,394 5.0

Note 1 - Significant Accounti32

Note 1 - Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2015USD ($)
Accounting Policies [Abstract]
Goodwill, Impairment Loss	$ 0

Note 2 - Branch Acquisition (De

Note 2 - Branch Acquisition (Details)	Aug. 29, 2014USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Note 2 - Branch Acquisition (Details) [Line Items]
Goodwill		$ 6,732,216	$ 6,732,216
First Bank Branches [Member]
Note 2 - Branch Acquisition (Details) [Line Items]
Number of Businesses Acquired	3
Payments to Acquire Businesses, Gross	$ 4,100,000
Goodwill	1,131,000
Financing Receivable, Net	1,507,000
Business Combination, Acquired Receivables, Gross Contractual Amount	45,584,000
Business Combination, Assumed Liabilities, Gross Contractual Amount	81,841,000
Loan Market Valuation, Accretion Period		6 years
Time Deposits Market Valuation, Amortization Period		2 years
Core Deposits [Member] | First Bank Branches [Member]
Note 2 - Branch Acquisition (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	$ 1,018,000
Finite-Lived Intangible Assets, Remaining Amortization Period		9 years

Note 2 - Branch Acquisition (34

Note 2 - Branch Acquisition (Details) - Branch Acquisition - USD ($)	Aug. 29, 2014	Jun. 30, 2015	Dec. 31, 2014
Recognized amounts of identifiable assets acquired and liabilities assumed:
Goodwill		$ 6,732,216	$ 6,732,216
First Bank and Liberty [Member]
Business Acquisition [Line Items]
Cash consideration transferred	$ 4,147,680
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and Due from Banks	20,576,661
Interest bearing deposits in financial institutions	5,719,000
Securities available-for-sale	10,602,454
Bank premises and equipment	3,864,900
Other real estate owned	1,267,720
Other assets	748,511
Deposits	(81,962,650)
Securities sold under agreements to repurchase	(2,815,297)
Accrued interest payable and other liabilities	(853,439)
Total identifiable net assets	3,016,213
Goodwill	1,131,467
First Bank and Liberty [Member] | Loans Receivable [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Acquired receivables	44,620,021
First Bank and Liberty [Member] | Accrued Interest Receivable [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Acquired receivables	230,332
Core Deposits [Member] | First Bank and Liberty [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed:
Core deposit intangible asset	$ 1,018,000

Note 2 - Branch Acquisition (35

Note 2 - Branch Acquisition (Details) - Acquired Loans - First Bank Branches [Member]	Aug. 29, 2014USD ($)
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	$ 45,584,000
Pass [Member]
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	29,840,000
Watch [Member]
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	6,659,000
Special Mention [Member]
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	1,478,000
Substandard [Member]
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	5,460,000
Deteriorated Credit [Member]
Note 2 - Branch Acquisition (Details) - Acquired Loans [Line Items]
Loans Acquired	$ 2,147,000

Note 3 - Dividends (Details)

Note 3 - Dividends (Details) - $ / shares	May. 13, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Dividends Disclosure [Abstract]
Dividends Payable, Date Declared	May 13, 2015
Dividends Payable, Date to be Paid	Aug. 17, 2015
Dividends Payable, Date of Record	Aug. 3, 2015
Common Stock, Dividends, Per Share, Declared	$ 0.20	$ 0.20	$ 0.18	$ 0.40	$ 0.36

Note 4 - Earnings Per Share (De

Note 4 - Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Weighted Average Number of Shares Outstanding, Basic and Diluted	9,310,913	9,310,913	9,310,913	9,310,913
Weighted Average Number Diluted Shares Outstanding Adjustment	0	0	0	0

Note 6 - Fair Value Measureme38

Note 6 - Fair Value Measurements (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Real Estate Owned, Valuation Allowance	$ 4,286,000	$ 6,389,000

Note 6 - Fair Value Measureme39

Note 6 - Fair Value Measurements (Details) - Assets Measured at Fair Value on a Recurring Basis - USD ($)	Jun. 30, 2015	Dec. 31, 2014
2,015
Securities available-for-sale	$ 546,632,788	$ 542,502,381
Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	546,633,000	542,502,000
US Treasury Securities [Member]
2,015
Securities available-for-sale	1,459,000	1,447,000
US Treasury Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	1,459,000	1,447,000
US Government Agencies Debt Securities [Member]
2,015
Securities available-for-sale	104,278,000	87,307,000
US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	104,278,000	87,307,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
2,015
Securities available-for-sale	108,756,000	120,985,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	108,756,000	120,985,000
US States and Political Subdivisions Debt Securities [Member]
2,015
Securities available-for-sale	278,906,000	281,776,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	278,906,000	281,776,000
Corporate Debt Securities [Member]
2,015
Securities available-for-sale	49,220,000	47,320,000
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	49,220,000	47,320,000
Equity Securities, Financial Industry Common Stock [Member]
2,015
Securities available-for-sale	797,000	758,000
Equity Securities, Financial Industry Common Stock [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	797,000	758,000
Equity Securities, Other [Member]
2,015
Securities available-for-sale	3,217,000	2,909,000
Equity Securities, Other [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	3,217,000	2,909,000
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	2,256,000	2,205,000
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	1,459,000	1,447,000
Fair Value, Inputs, Level 1 [Member] | Equity Securities, Financial Industry Common Stock [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	797,000	758,000
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	544,377,000	540,297,000
Fair Value, Inputs, Level 2 [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	104,278,000	87,307,000
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	108,756,000	120,985,000
Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	278,906,000	281,776,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	49,220,000	47,320,000
Fair Value, Inputs, Level 2 [Member] | Equity Securities, Other [Member] | Fair Value, Measurements, Recurring [Member]
2,015
Securities available-for-sale	$ 3,217,000	$ 2,909,000

Note 6 - Fair Value Measureme40

Note 6 - Fair Value Measurements (Details) - Assets Measured at Fair Value on a Nonrecurring Basis - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Measurements, Nonrecurring [Member]
2,015
Loans receivable	$ 664	$ 692
Other real estate owned	4,588	8,436
Total	5,252	9,128
Fair Value, Inputs, Level 2 [Member]
2,015
Loans receivable	676,075	656,896
Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]
2,015
Loans receivable	664	692
Other real estate owned	4,588	8,436
Total	$ 5,252	$ 9,128

Note 6 - Fair Value Measureme41

Note 6 - Fair Value Measurements (Details) - Fair Value Quantitative Information - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Evaluation of Collateral [Member] | Impaired Loan [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets fair value disclosure (in Dollars)		$ 664	$ 692
Appraisal Valuation [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets fair value disclosure (in Dollars)		$ 4,588	$ 8,436
Minimum [Member] | Evaluation of Collateral [Member] | Impaired Loan [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range	[1]
Range (average)	[1]
Minimum [Member] | Appraisal Valuation [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range		3.00%	4.00%
Range (average)		(3.00%)	(4.00%)
Maximum [Member] | Appraisal Valuation [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range		10.00%	10.00%
Range (average)		(10.00%)	(10.00%)
Weighted Average [Member] | Appraisal Valuation [Member] | Other Real Estate Owned [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range		6.00%	7.00%
Range (average)		(6.00%)	(7.00%)
[1]	Not Meaningful. Evaluations of the underlying assets are completed for each impaired loan with a specific reserve. The types of collateral vary widely and could include accounts receivables, inventory, a variety of equipment and real estate. Collateral evaluations are reviewed and discounted as appropriate based on knowledge of the specific type of collateral. In the case of real estate, an independent appraisal may be obtained. Types of discounts considered included aging of receivables, condition of the collateral, potential market for the collateral and estimated disposal costs. These discounts will vary from loan to loan, thus providing a range would not be meaningful.

Note 6 - Fair Value Measureme42

Note 6 - Fair Value Measurements (Details) - Estimated Fair Values of Financial Instruments - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Financial assets:
Cash and due from banks	$ 26,310,646	$ 23,730,257
Federal funds sold		6,000
Interest bearing deposits	29,685,112	31,463,382
Securities available-for-sale	546,632,788	542,502,381
Loans receivable, net	677,579,651	658,440,998
Loans held for sale	465,000	704,850
Accrued income receivable	7,435,248	7,471,023
Financial liabilities:
Deposits	1,079,378,398	1,052,123,257
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and due from banks	26,311,000	23,730,000
Cash and due from banks	26,311,000	23,730,000
Federal funds sold		6,000
Interest bearing deposits	29,685,000	31,463,000
Interest bearing deposits	29,685,000	31,463,000
Accrued income receivable	7,435,000	7,471,000
Accrued income receivable	7,435,000	7,471,000
Financial liabilities:
Securities sold under agreements to repurchase	43,478,000	51,265,000
Securities sold under agreements to repurchase	43,478,000	51,265,000
Accrued interest payable	463,000	536,000
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Loans receivable, net	677,580,000	658,441,000
Loans receivable, net	676,075,000	656,896,000
Loans held for sale	465,000	705,000
Loans held for sale	465,000	705,000
Financial liabilities:
Deposits	1,079,378,000	1,052,123,000
Deposits	1,080,984,000	1,052,082,000
FHLB advances	20,030,000	14,468,000
FHLB advances	20,776,000	15,281,000
Other borrowings	16,938,000	23,000,000
Other borrowings	$ 18,054,000	$ 24,339,000

Note 7 - Debt and Equity Secu43

Note 7 - Debt and Equity Securities (Details)	6 Months Ended
	Jun. 30, 2015USD ($)
Investments, Debt and Equity Securities [Abstract]
Available-for-sale Securities, Gross Unrealized Loss	$ 2,570,000

Note 7 - Debt and Equity Secu44

Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	$ 541,726,000	$ 535,404,000
Securities available-for-sale, gross unrealized gains	7,477,000	9,278,000
Securities available-for-sale, gross unrealize losses	(2,570,000)	(2,180,000)
Securities available-for-sale, fair value	546,632,788	542,502,381
US Treasury Securities [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	1,438,000	1,431,000
Securities available-for-sale, gross unrealized gains	21,000	16,000
Securities available-for-sale, fair value	1,459,000	1,447,000
US Government Agencies Debt Securities [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	104,116,000	86,997,000
Securities available-for-sale, gross unrealized gains	769,000	822,000
Securities available-for-sale, gross unrealize losses	(607,000)	(512,000)
Securities available-for-sale, fair value	104,278,000	87,307,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	106,492,000	118,349,000
Securities available-for-sale, gross unrealized gains	2,356,000	2,744,000
Securities available-for-sale, gross unrealize losses	(92,000)	(108,000)
Securities available-for-sale, fair value	108,756,000	120,985,000
US States and Political Subdivisions Debt Securities [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	276,133,000	277,328,000
Securities available-for-sale, gross unrealized gains	3,865,000	5,097,000
Securities available-for-sale, gross unrealize losses	(1,092,000)	(649,000)
Securities available-for-sale, fair value	278,906,000	281,776,000
Corporate Debt Securities [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	49,700,000	47,760,000
Securities available-for-sale, gross unrealized gains	299,000	471,000
Securities available-for-sale, gross unrealize losses	(779,000)	(911,000)
Securities available-for-sale, fair value	49,220,000	47,320,000
Equity Securities, Financial Industry Common Stock [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	630,000	630,000
Securities available-for-sale, gross unrealized gains	167,000	128,000
Securities available-for-sale, fair value	797,000	758,000
Equity Securities, Other [Member]
Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale [Line Items]
Securities available-for-sale, amortized cost	3,217,000	2,909,000
Securities available-for-sale, fair value	$ 3,217,000	$ 2,909,000

Note 7 - Debt and Equity Secu45

Note 7 - Debt and Equity Securities (Details) - Proceeds, Gains and Losses from Securities Available-for-sale - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2015	Jun. 30, 2014
Proceeds, Gains and Losses from Securities Available-for-sale [Abstract]
Proceeds from sales of securities available-for-sale	$ 14,863	$ 15,380	$ 3,479
Gross realized gains on securities available-for-sale	492	497	135
Tax provision applicable to net realized gains on securities available-for-sale	$ 183	$ 185	$ 50

Note 7 - Debt and Equity Secu46

Note 7 - Debt and Equity Securities (Details) - Securities Available-for-sale Continuous Unrealized Loss Position - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Securities available-for-sale:
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair value	$ 158,913	$ 75,505
Securities available-for-sale, continuous unrealized loss position, less than 12 months, unrealized losses	(1,729)	(409)
Securities available-for-sale, continuous unrealized loss position, 12 months or more, fair value	29,541	79,250
Securities available-for-sale, continuous unrealized loss position, 12 months or more, unrealized losses	(841)	(1,771)
Securities available-for-sale, continuous unrealized loss position, fair value	188,454	154,755
Securities available-for-sale, continuous unrealized loss position, unrealized losses	(2,570)	(2,180)
US Government Agencies Debt Securities [Member]
Securities available-for-sale:
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair value	40,670	14,016
Securities available-for-sale, continuous unrealized loss position, less than 12 months, unrealized losses	(426)	(64)
Securities available-for-sale, continuous unrealized loss position, 12 months or more, fair value	6,743	17,523
Securities available-for-sale, continuous unrealized loss position, 12 months or more, unrealized losses	(181)	(448)
Securities available-for-sale, continuous unrealized loss position, fair value	47,413	31,539
Securities available-for-sale, continuous unrealized loss position, unrealized losses	(607)	(512)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available-for-sale:
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair value	16,842	6,934
Securities available-for-sale, continuous unrealized loss position, less than 12 months, unrealized losses	(92)	(20)
Securities available-for-sale, continuous unrealized loss position, 12 months or more, fair value		16,123
Securities available-for-sale, continuous unrealized loss position, 12 months or more, unrealized losses		(88)
Securities available-for-sale, continuous unrealized loss position, fair value	16,842	23,057
Securities available-for-sale, continuous unrealized loss position, unrealized losses	(92)	(108)
US States and Political Subdivisions Debt Securities [Member]
Securities available-for-sale:
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair value	79,675	45,618
Securities available-for-sale, continuous unrealized loss position, less than 12 months, unrealized losses	(922)	(252)
Securities available-for-sale, continuous unrealized loss position, 12 months or more, fair value	8,056	24,880
Securities available-for-sale, continuous unrealized loss position, 12 months or more, unrealized losses	(170)	(397)
Securities available-for-sale, continuous unrealized loss position, fair value	87,731	70,498
Securities available-for-sale, continuous unrealized loss position, unrealized losses	(1,092)	(649)
Corporate Debt Securities [Member]
Securities available-for-sale:
Securities available-for-sale, continuous unrealized loss position, less than 12 months, fair value	21,726	8,937
Securities available-for-sale, continuous unrealized loss position, less than 12 months, unrealized losses	(289)	(73)
Securities available-for-sale, continuous unrealized loss position, 12 months or more, fair value	14,742	20,724
Securities available-for-sale, continuous unrealized loss position, 12 months or more, unrealized losses	(490)	(838)
Securities available-for-sale, continuous unrealized loss position, fair value	36,468	29,661
Securities available-for-sale, continuous unrealized loss position, unrealized losses	$ (779)	$ (911)

Note 8 - Loans Receivable and47

Note 8 - Loans Receivable and Credit Disclosures (Details)	3 Months Ended			6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Note 8 - Loans Receivable and Credit Disclosures (Details) [Line Items]
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 43,000	$ 25,000		$ 87,000	$ 61,000
Financing Receivable, Modifications, Recorded Investment	$ 929,000			$ 929,000		$ 1,129,000
Financing Receivable, Modifications, Number of Contracts	0	0	2	0	3
Troubled Debt Restructuring Loan Payment Default Period				60 days
Financing Receivable, Modifications, Subsequent Default, Number of Contracts				0	1
Financing Receivable, Modifications, Subsequent Default, Recorded Investment					$ 94,000
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down				$ 0	$ 44,000
Financing Receivable, Modifications, Number of Contracts No Longer Impaired					1
Troubled Debt Restructuring [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) [Line Items]
Allowance for Loan and Lease Losses, Period Increase (Decrease)					$ (100,000)
Agriculture Real Estate [Member] | Extended Maturity and Interest Only Until Maturity [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) [Line Items]
Maturity Date Extension, Time Period				1 year
Consumer Portfolio Segment [Member] | Extended Maturity and Interest Only Until Maturity [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) [Line Items]
Maturity Date Extension, Time Period	1 year

Note 8 - Loans Receivable and48

Note 8 - Loans Receivable and Credit Disclosures (Details) - Activity in Allowance for Loan Losses - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	$ 9,872	$ 8,517	$ 9,872	$ 8,517
Provision (credit) for loan losses	922	36	999	75
Recoveries of loans charged-off	36	24	48	34
Loans charged-off	(12)	(111)	(14)	(164)
Construction Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	823	514	823	514
Provision (credit) for loan losses	272	74	308	122
Recoveries of loans charged-off	15		20
1-4 Family Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	1,826	1,503	1,826	1,503
Provision (credit) for loan losses	64	63	164	81
Recoveries of loans charged-off	16	3	20	7
Loans charged-off	(6)	(103)	(6)	(108)
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	3,590	3,144	3,590	3,144
Provision (credit) for loan losses	352	(55)	376	(86)
Agriculture Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	812	694	812	694
Provision (credit) for loan losses	43	(37)	75	8
Commercial Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	1,263	1,396	1,263	1,396
Provision (credit) for loan losses	126	(24)	15	(55)
Recoveries of loans charged-off		15	1	16
Agriculture [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	1,338	1,106	1,338	1,106
Provision (credit) for loan losses	41	(1)	27	(59)
Recoveries of loans charged-off			1
Loans charged-off			(2)
Consumer and Other [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance	220	160	220	160
Provision (credit) for loan losses	24	16	34	64
Recoveries of loans charged-off	5	6	6	11
Loans charged-off	$ (6)	$ (8)	$ (6)	$ (56)

Note 8 - Loans Receivable and49

Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Individually evaluated for impairment	$ 315	$ 337
Ending balance: Collectively evaluated for impairment	9,557	8,502
Ending balance	9,872	8,839
Construction Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Collectively evaluated for impairment	823	495
Ending balance	823	495
1-4 Family Residential Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Individually evaluated for impairment	238	244
Ending balance: Collectively evaluated for impairment	1,588	1,524
Ending balance	1,826	1,768
Commercial Real Estate Portfolio Segment [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Individually evaluated for impairment	27	33
Ending balance: Collectively evaluated for impairment	3,563	3,181
Ending balance	3,590	3,214
Agriculture Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Collectively evaluated for impairment	812	737
Ending balance	812	737
Commercial Portfolio Segment [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Individually evaluated for impairment	50	60
Ending balance: Collectively evaluated for impairment	1,213	1,067
Ending balance	1,263	1,127
Agriculture [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Collectively evaluated for impairment	1,338	1,312
Ending balance	1,338	1,312
Consumer and Other [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Allowance for Loan Losses Impairment Analysis [Line Items]
Ending balance: Collectively evaluated for impairment	220	186
Ending balance	$ 220	$ 186

Note 8 - Loans Receivable and50

Note 8 - Loans Receivable and Credit Disclosures (Details) - Loans Receivable Impairment Analysis - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	$ 2,012	$ 2,407
Ending balance: collectively evaluated for impairment	685,517	664,964
Ending balance	687,529	667,371
Construction Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	101	195
Ending balance: collectively evaluated for impairment	53,719	35,821
Ending balance	53,820	36,016
1-4 Family Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	955	811
Ending balance: collectively evaluated for impairment	120,453	121,966
Ending balance	121,408	122,777
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	697	833
Ending balance: collectively evaluated for impairment	250,848	256,221
Ending balance	251,545	257,054
Agriculture Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: collectively evaluated for impairment	63,272	57,449
Ending balance	63,272	57,449
Commercial Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	242	540
Ending balance: collectively evaluated for impairment	100,666	92,163
Ending balance	100,908	92,703
Agriculture [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	11	19
Ending balance: collectively evaluated for impairment	77,887	85,590
Ending balance	77,898	85,609
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance: individually evaluated for impairment	6	9
Ending balance: collectively evaluated for impairment	18,672	15,754
Ending balance	$ 18,678	$ 15,763

Note 8 - Loans Receivable and51

Note 8 - Loans Receivable and Credit Disclosures (Details) - Impaired Loans - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	$ 1,033	$ 1,378
Loans with no specific reserve recorded, unpaid principal balance	1,756	2,139
With an allowance recorded:
Loans with an allowance recorded, recorded investment	979	1,029
Loans with an allowance recorded, unpaid principal balance	1,111	1,145
Loans, related allowance	315	337
Total
Loans, recorded investment	2,012	2,407
Loans, unpaid principal balance	2,867	3,284
Construction Real Estate [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	101	195
Loans with no specific reserve recorded, unpaid principal balance	181	346
Total
Loans, recorded investment	101	195
Loans, unpaid principal balance	181	346
1-4 Family Residential Real Estate [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	201	24
Loans with no specific reserve recorded, unpaid principal balance	204	29
With an allowance recorded:
Loans with an allowance recorded, recorded investment	754	787
Loans with an allowance recorded, unpaid principal balance	881	903
Loans, related allowance	238	244
Total
Loans, recorded investment	955	811
Loans, unpaid principal balance	1,085	932
Commercial Real Estate Portfolio Segment [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	545	675
Loans with no specific reserve recorded, unpaid principal balance	1,101	1,204
With an allowance recorded:
Loans with an allowance recorded, recorded investment	152	158
Loans with an allowance recorded, unpaid principal balance	157	158
Loans, related allowance	27	33
Total
Loans, recorded investment	697	833
Loans, unpaid principal balance	1,258	1,362
Commercial Portfolio Segment [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	169	456
Loans with no specific reserve recorded, unpaid principal balance	251	535
With an allowance recorded:
Loans with an allowance recorded, recorded investment	73	84
Loans with an allowance recorded, unpaid principal balance	73	84
Loans, related allowance	50	60
Total
Loans, recorded investment	242	540
Loans, unpaid principal balance	324	619
Agriculture [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	11	19
Loans with no specific reserve recorded, unpaid principal balance	13	19
Total
Loans, recorded investment	11	19
Loans, unpaid principal balance	13	19
Consumer and Other [Member]
With no specific reserve recorded:
Loans with no specific reserve recorded, recorded investment	6	9
Loans with no specific reserve recorded, unpaid principal balance	6	6
Total
Loans, recorded investment	6	9
Loans, unpaid principal balance	$ 6	$ 6

Note 8 - Loans Receivable and52

Note 8 - Loans Receivable and Credit Disclosures (Details) - Average Recorded Investment and Interest Income Recognized on Impaired Loans - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	$ 1,202	$ 638	$ 1,261	$ 957
Interest income recognized, with no specific reserve recorded	78	177	82	211
With an allowance recorded:
Average recorded investment, with a specific reserve recorded	996	964	1,006	1,017
Interest income recognized, with a specific reserve recorded		70		70
Total
Average recorded investment	2,198	1,602	2,267	1,974
Interest income recognized	78	247	82	281
Construction Real Estate [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	145	461	162	477
Interest income recognized, with no specific reserve recorded	77		77
Total
Average recorded investment	145	461	162	477
Interest income recognized	77		77
One to Four Family Residential Real Estate [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	160	66	115	205
Interest income recognized, with no specific reserve recorded				5
With an allowance recorded:
Average recorded investment, with a specific reserve recorded	766	308	773	305
Total
Average recorded investment	926	374	888	510
Interest income recognized				5
Commercial Real Estate Portfolio Segment [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	568	43	603	189
Interest income recognized, with no specific reserve recorded		177		206
With an allowance recorded:
Average recorded investment, with a specific reserve recorded	154	103	155	84
Total
Average recorded investment	722	146	758	273
Interest income recognized		177		206
Commercial Portfolio Segment [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	314	38	361	39
Interest income recognized, with no specific reserve recorded			3
With an allowance recorded:
Average recorded investment, with a specific reserve recorded	76	546	78	622
Interest income recognized, with a specific reserve recorded		70		70
Total
Average recorded investment	390	584	439	661
Interest income recognized		70	3	70
Agriculture [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	11	19	14	19
With an allowance recorded:
Average recorded investment, with a specific reserve recorded		4		4
Total
Average recorded investment	11	23	14	23
Consumer and Other [Member]
With no specific reserve recorded:
Average recorded investment, with no specific reserve recorded	4	11	6	28
Interest income recognized, with no specific reserve recorded	1		2
With an allowance recorded:
Average recorded investment, with a specific reserve recorded		3		2
Total
Average recorded investment	4	$ 14	6	$ 30
Interest income recognized	$ 1		$ 2

Note 8 - Loans Receivable and53

Note 8 - Loans Receivable and Credit Disclosures (Details) - Troubled Debt Restructurings $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Financing Receivable, Modifications [Line Items]
Number of contracts	0	0	2	0	3
Pre-modification outstanding recorded investment	$ 0	$ 0		$ 0	$ 68
Post-modification outstanding recorded investment	$ 0	$ 0		$ 0	$ 68
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts					1
Pre-modification outstanding recorded investment					$ 43
Post-modification outstanding recorded investment					$ 43
Agriculture [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts					1
Pre-modification outstanding recorded investment					$ 19
Post-modification outstanding recorded investment					$ 19
Consumer and Other [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts					1
Pre-modification outstanding recorded investment					$ 6
Post-modification outstanding recorded investment					$ 6

Note 8 - Loans Receivable and54

Note 8 - Loans Receivable and Credit Disclosures (Details) - Past Due Loans - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	$ 3,423	$ 1,960
Loans, current	684,106	665,411
Loans	687,529	667,371
Loans, 90 days or greater accruing	37	36
Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	2,981	1,774
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	442	186
Construction Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	117	64
Loans, current	53,703	35,952
Loans	53,820	36,016
Construction Real Estate [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	117	64
1-4 Family Residential Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	2,131	945
Loans, current	119,277	121,832
Loans	121,408	122,777
Loans, 90 days or greater accruing	35	36
1-4 Family Residential Real Estate [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	1,954	888
1-4 Family Residential Real Estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	177	57
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	105	512
Loans, current	251,440	256,542
Loans	251,545	257,054
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	60	467
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	45	45
Agriculture Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due		28
Loans, current	63,272	57,421
Loans	63,272	57,449
Agriculture Real Estate [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due		28
Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	423	348
Loans, current	100,485	92,355
Loans	100,908	92,703
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	212	264
Commercial Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	211	84
Agriculture [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	270
Loans, current	77,628	85,609
Loans	77,898	85,609
Agriculture [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	270
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	377	63
Loans, current	18,301	15,700
Loans	18,678	15,763
Loans, 90 days or greater accruing	2
Consumer and Other [Member] | Financing Receivables, 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	368	$ 63
Consumer and Other [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, past due	$ 9

Note 8 - Loans Receivable and55

Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile by Internally Assigned Grade - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	$ 547,443	$ 528,831
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	481,366	462,358
Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	47,047	45,698
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	919	1,969
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	17,060	17,238
Substandard Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	1,051	1,568
Construction Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	53,820	36,016
Construction Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	47,620	30,055
Construction Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	4,211	3,893
Construction Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	1,888	1,873
Construction Real Estate [Member] | Substandard Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	101	195
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	251,545	257,054
Commercial Real Estate Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	219,719	223,775
Commercial Real Estate Portfolio Segment [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	17,862	18,617
Commercial Real Estate Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	400	1,296
Commercial Real Estate Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	12,867	12,532
Commercial Real Estate Portfolio Segment [Member] | Substandard Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	697	834
Agriculture Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	63,272	57,449
Agriculture Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	56,647	51,024
Agriculture Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	6,398	6,275
Agriculture Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential		88
Agriculture Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	227	62
Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	100,908	92,703
Commercial Portfolio Segment [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	87,036	79,117
Commercial Portfolio Segment [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	11,325	10,086
Commercial Portfolio Segment [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	438	585
Commercial Portfolio Segment [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	1,867	2,376
Commercial Portfolio Segment [Member] | Substandard Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	242	539
Agriculture [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	77,898	85,609
Agriculture [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	70,344	78,387
Agriculture [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	7,251	6,827
Agriculture [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	81
Agriculture [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	211	$ 395
Agriculture [Member] | Substandard Impaired [Member]
Financing Receivable, Recorded Investment [Line Items]
Loan and lease receivable other than consumer and residential	$ 11

Note 8 - Loans Receivable and56

Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	$ 140,086	$ 138,540
1-4 Family Residential Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	121,408	122,777
Consumer and Other [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	18,678	15,763
Performing Financial Instruments [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	139,076	137,684
Performing Financial Instruments [Member] | 1-4 Family Residential Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	120,406	121,928
Performing Financial Instruments [Member] | Consumer and Other [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	18,670	15,756
Nonperforming Financial Instruments [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	1,010	856
Nonperforming Financial Instruments [Member] | 1-4 Family Residential Real Estate [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	1,002	849
Nonperforming Financial Instruments [Member] | Consumer and Other [Member]
Note 8 - Loans Receivable and Credit Disclosures (Details) - Credit Risk Profile Based on Payment Activity [Line Items]
Loan and lease receivable consumer and residential	$ 8	$ 7

Note 9 - Other Real Estate Ow57

Note 9 - Other Real Estate Owned (Details) - Components of Other Real Estate Owned - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Note 9 - Other Real Estate Owned (Details) - Components of Other Real Estate Owned [Line Items]
Other real estate	$ 4,587,683	$ 8,435,885
Construction And Land Development [Member]
Note 9 - Other Real Estate Owned (Details) - Components of Other Real Estate Owned [Line Items]
Other real estate	2,933,000	5,385,000
One to Four Family Residential Real Estate [Member]
Note 9 - Other Real Estate Owned (Details) - Components of Other Real Estate Owned [Line Items]
Other real estate	824,000	1,270,000
Real Estate: Commercial [Member]
Note 9 - Other Real Estate Owned (Details) - Components of Other Real Estate Owned [Line Items]
Other real estate	$ 831,000	$ 1,781,000

Note 10 - Goodwill (Details)

Note 10 - Goodwill (Details)	Aug. 29, 2014USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)
Note 10 - Goodwill (Details) [Line Items]
Goodwill		$ 6,732,216	$ 6,732,216
Finite Tax Lived Intangible Asset, Usefule Life		15 years
First Bank Branches [Member]
Note 10 - Goodwill (Details) [Line Items]
Number of Businesses Acquired	3
Goodwill	$ 1,131,000

Note 11 - Core Deposit Intang59

Note 11 - Core Deposit Intangible Asset (Details) $ in Thousands	Aug. 29, 2014USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)
First Bank Branches [Member]
Note 11 - Core Deposit Intangible Asset (Details) [Line Items]
Number of Businesses Acquired	3
Core Deposits [Member]
Note 11 - Core Deposit Intangible Asset (Details) [Line Items]
Finite-Lived Intangible Assets, Gross (in Dollars)		$ 2,518	$ 2,518
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		3 years	3 years
Core Deposits [Member] | First Bank Branches [Member]
Note 11 - Core Deposit Intangible Asset (Details) [Line Items]
Finite-Lived Intangible Assets, Gross (in Dollars)	$ 1,000

Note 11 - Core Deposit Intang60

Note 11 - Core Deposit Intangible Asset (Details) - Core Deposit Intangible Assets - Core Deposits [Member] - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Note 11 - Core Deposit Intangible Asset (Details) - Core Deposit Intangible Assets [Line Items]
Core deposit intangible asset	$ 2,518	$ 2,518
Core deposit intangible asset	$ 1,011	$ 788

Note 11 - Core Deposit Intang61

Note 11 - Core Deposit Intangible Asset (Details) - Core Deposit Intangible Assets Activity - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Balance			$ 1,730,231
Amortization	$ (109,375)	$ (61,000)	(222,998)	$ (126,748)
Balance	1,507,233		1,507,233
Core Deposits [Member]
Finite-Lived Intangible Assets [Line Items]
Balance	1,617,000	964,000	1,730,000	1,029,000
Amortization	(110,000)	(61,000)	(223,000)	(126,000)
Balance	$ 1,507,000	$ 903,000	$ 1,507,000	$ 903,000

Note 11 - Core Deposit Intang62

Note 11 - Core Deposit Intangible Asset (Details) - Estimated Remaining Amortization Expense on Core Deposits - USD ($)	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Note 11 - Core Deposit Intangible Asset (Details) - Estimated Remaining Amortization Expense on Core Deposits [Line Items]
	$ 1,507,233		$ 1,730,231
Core Deposits [Member]
Note 11 - Core Deposit Intangible Asset (Details) - Estimated Remaining Amortization Expense on Core Deposits [Line Items]
2,015	198,000
2,016	354,000
2,017	299,000
2,018	251,000
2,019	127,000
2,020	71,000
After	207,000
	$ 1,507,000	$ 1,617,000	$ 1,730,000	$ 903,000	$ 964,000	$ 1,029,000

Note 12 - Secured Borrowings (D

Note 12 - Secured Borrowings (Details) - Pledged Collateral at Estimated Fair Value - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	$ 94,230	$ 99,799
Term repurchase agreements:
Term repurchase agreements	15,976	13,922
Total borrowings	110,206	113,721
US Treasury Securities [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	1,462	1,447
US Government Agencies Debt Securities [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	47,837	46,880
Term repurchase agreements:
Term repurchase agreements	14,516	12,151
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	44,931	51,472
Term repurchase agreements:
Term repurchase agreements	1,460	1,771
Maturity Overnight [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	94,230	99,799
Term repurchase agreements:
Total borrowings	94,230	99,799
Maturity Overnight [Member] | US Treasury Securities [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	1,462	1,447
Maturity Overnight [Member] | US Government Agencies Debt Securities [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	47,837	46,880
Maturity Overnight [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities sold under agreements to repurchase:
Securities sold under agreements to repurchase	44,931	51,472
Maturity Greater than 90 Days [Member]
Term repurchase agreements:
Term repurchase agreements	15,976	13,922
Total borrowings	15,976	13,922
Maturity Greater than 90 Days [Member] | US Government Agencies Debt Securities [Member]
Term repurchase agreements:
Term repurchase agreements	14,516	12,151
Maturity Greater than 90 Days [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Term repurchase agreements:
Term repurchase agreements	$ 1,460	$ 1,771

Note 13 - Regulatory Matters (D

Note 13 - Regulatory Matters (Details)	Jun. 30, 2015
Effective January 2019 [Member]
Note 13 - Regulatory Matters (Details) [Line Items]
Common Equity Tier One Capital Conservation Buffer	2.50%

Note 13 - Regulatory Matters 65

Note 13 - Regulatory Matters (Details) - Actual Capital Amounts and Ratios - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 156,667	$ 151,146
Total capital (to risk-weighted assets), actual ratio	16.80%	16.60%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 74,549	$ 72,879
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 146,216	$ 141,739
Tier 1 capital (to risk-weighted assets), actual ratio	15.70%	15.60%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 55,912	$ 36,440
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 146,216	$ 141,739
Tier 1 capital (to average-weighted assets), actual ratio	11.10%	11.00%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 52,883	$ 51,604
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 146,216
Common equity tier 1 capital (to risk-weighted assets), actual ratio	15.70%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 41,934
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Boone Bank & Trust [Member]
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 14,257	$ 13,948
Total capital (to risk-weighted assets), actual ratio	16.40%	15.70%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 6,956	$ 7,123
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Total capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 8,695	$ 8,904
Total capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	10.00%	10.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 13,298	$ 13,084
Tier 1 capital (to risk-weighted assets), actual ratio	15.30%	14.70%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 5,217	$ 3,562
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 6,956	$ 5,342
Tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	8.00%	6.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 13,298	$ 13,084
Tier 1 capital (to average-weighted assets), actual ratio	9.90%	9.80%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 5,381	$ 5,325
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Tier 1 capital (to average-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 6,726	$ 6,656
Tier 1 capital (to average-weighted assets), ratio to be well capitalized under prompt corrective action provisions	5.00%	5.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 13,298
Common equity tier 1 capital (to risk-weighted assets), actual ratio	15.30%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 3,913
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Common equity tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 5,651
Common equity tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	6.50%
State Bank and Trust [Member]
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 19,159	$ 18,708
Total capital (to risk-weighted assets), actual ratio	16.20%	15.80%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 9,472	$ 9,485
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Total capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 11,840	$ 11,856
Total capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	10.00%	10.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 17,677	$ 17,224
Tier 1 capital (to risk-weighted assets), actual ratio	14.90%	14.50%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 7,104	$ 4,742
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 9,472	$ 7,113
Tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	8.00%	6.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 17,677	$ 17,224
Tier 1 capital (to average-weighted assets), actual ratio	11.00%	10.90%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 6,445	$ 6,318
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Tier 1 capital (to average-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 8,056	$ 7,898
Tier 1 capital (to average-weighted assets), ratio to be well capitalized under prompt corrective action provisions	5.00%	5.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 17,677
Common equity tier 1 capital (to risk-weighted assets), actual ratio	14.90%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 5,328
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Common equity tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 7,696
Common equity tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	6.50%
United Bank and Trust [Member]
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 14,339	$ 14,089
Total capital (to risk-weighted assets), actual ratio	21.40%	21.30%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 5,360	$ 5,295
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Total capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 6,700	$ 6,618
Total capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	10.00%	10.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 13,578	$ 13,313
Tier 1 capital (to risk-weighted assets), actual ratio	20.30%	20.10%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 4,020	$ 2,647
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 5,360	$ 3,971
Tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	8.00%	6.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 13,578	$ 13,313
Tier 1 capital (to average-weighted assets), actual ratio	12.50%	12.30%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 4,358	$ 4,315
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Tier 1 capital (to average-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 5,447	$ 5,394
Tier 1 capital (to average-weighted assets), ratio to be well capitalized under prompt corrective action provisions	5.00%	5.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 13,578
Common equity tier 1 capital (to risk-weighted assets), actual ratio	20.30%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 3,015
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Common equity tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 4,355
Common equity tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	6.50%
Also Conducts Business Out of 3 Full Service Offices in Des Moines Metro Area [Member] | First National Bank [Member]
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 72,148	$ 69,174
Total capital (to risk-weighted assets), actual ratio	14.80%	14.70%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 39,081	$ 37,568
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Total capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 48,851	$ 46,960
Total capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	10.00%	10.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 67,185	$ 65,112
Tier 1 capital (to risk-weighted assets), actual ratio	13.80%	13.90%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 29,311	$ 18,784
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 39,081	$ 28,176
Tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	8.00%	6.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 67,185	$ 65,112
Tier 1 capital (to average-weighted assets), actual ratio	9.40%	9.40%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 28,577	$ 27,671
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Tier 1 capital (to average-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 35,721	$ 34,589
Tier 1 capital (to average-weighted assets), ratio to be well capitalized under prompt corrective action provisions	5.00%	5.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 67,185
Common equity tier 1 capital (to risk-weighted assets), actual ratio	13.80%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 21,983
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Common equity tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 31,753
Common equity tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	6.50%
Conducts Business Out of Offices at Story City, Garner and Kleme, Iowa [Member] | Reliance State Bank [Member]
Total capital (to risk-weighted assets):
Total capital (to risk-weighted assets), actual amount	$ 23,448	$ 21,727
Total capital (to risk-weighted assets), actual ratio	14.20%	13.20%
Total capital (to risk-weighted assets), amount for capital adequacy purposes	$ 13,180	$ 13,166
Total capital (to risk-weighted assets), ratio for capital adequacy purposes	8.00%	8.00%
Total capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 16,475	$ 16,457
Total capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	10.00%	10.00%
Tier 1 capital (to risk-weighted assets):
Tier 1 capital (to risk-weighted assets), actual amount	$ 21,658	$ 19,966
Tier 1 capital (to risk-weighted assets), actual ratio	13.20%	12.10%
Tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 9,885	$ 6,583
Tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	6.00%	4.00%
Tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 13,180	$ 9,874
Tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	8.00%	6.00%
Tier 1 capital (to average-weighted assets):
Tier 1 capital (to average-weighted assets), actual amount	$ 21,658	$ 19,966
Tier 1 capital (to average-weighted assets), actual ratio	10.40%	9.60%
Tier 1 capital (to average-weighted assets), amount for capital adequacy purposes	$ 8,307	$ 8,321
Tier 1 capital (to average-weighted assets), ratio for capital adequacy purposes	4.00%	4.00%
Tier 1 capital (to average-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 10,384	$ 10,402
Tier 1 capital (to average-weighted assets), ratio to be well capitalized under prompt corrective action provisions	5.00%	5.00%
Common equity tier 1 capital (to risk-weighted assets):
Common equity tier 1 capital (to risk-weighted assets), actual amount	$ 21,658
Common equity tier 1 capital (to risk-weighted assets), actual ratio	13.20%
Common equity tier 1 capital (to risk-weighted assets), amount for capital adequacy purposes	$ 7,414
Common equity tier 1 capital (to risk-weighted assets), ratio for capital adequacy purposes	4.50%
Common equity tier 1 capital (to risk-weighted assets), amount to be well capitalized under prompt corrective action provisions	$ 10,709
Common equity tier 1 capital (to risk-weighted assets), ratio to be well capitalized under prompt corrective action provisions	6.50%

Uncategorized Items - atlo-2015

Label	Element	Value
Securities gains, net	us-gaap_GainLossOnSaleOfSecuritiesNet	$ 492,355
Gain (loss) on the sale of premises and equipment, net	us-gaap_GainLossOnSaleOfPropertyPlantEquipment	(14,715)
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	8,568,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	8,572,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	8,839,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	8,926,000
Provision for loan losses	us-gaap_ProvisionForLoanLossesExpensed	35,644
Provision for loan losses	us-gaap_ProvisionForLoanLossesExpensed	921,513
Net income	us-gaap_NetIncomeLoss	3,364,810
Net income	us-gaap_NetIncomeLoss	3,854,923
Commercial Portfolio Segment [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,137,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,247,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,405,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,435,000
Commercial Real Estate Portfolio Segment [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	3,199,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	3,214,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	3,230,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	3,238,000
Agriculture [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,107,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,165,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,297,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,312,000
Agriculture Real Estate [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	686,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	731,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	737,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	769,000
Construction Real Estate [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	392,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	440,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	495,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	536,000
Consumer And Other [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	141,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	146,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	186,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	197,000
Family Residential Real Estate 14 [Member]
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,523,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,540,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	1,648,000
Loans and Leases Receivable, Allowance	us-gaap_LoansAndLeasesReceivableAllowance	$ 1,752,000