Wilson Bank Holding (WBHC) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 08, 2023
Document Information [Line Items]
Entity Central Index Key	0000885275
Entity Registrant Name	WILSON BANK HOLDING CO
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	0-20402
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1497076
Entity Address, Address Line One	623 West Main Street
Entity Address, City or Town	Lebanon
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37087
City Area Code	615
Local Phone Number	444-2265
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,676,638

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Loans	$ 3,533,596	$ 3,153,609
Less: Allowance for credit losses	(44,701)	(39,813)
Net loans	3,488,895	3,113,796
Securities available-for-sale, at market (amortized cost $918,905 and $972,315, respectively)	755,779	822,812
Loans held for sale	5,530	3,355
Interest bearing deposits	98,941	78,948
Restricted equity securities	3,461	4,357
Federal funds sold	7,000	308
Total earning assets	4,359,606	4,023,576
Cash and due from banks	26,099	25,533
Bank premises and equipment, net	61,807	62,031
Accrued interest receivable	13,514	11,397
Deferred income tax asset	55,551	51,323
Bank owned life insurance	59,220	58,007
Other assets	44,538	48,978
Goodwill	4,805	4,805
Total assets	4,625,140	4,285,650
Liabilities and Shareholders’ Equity
Noninterest-bearing	390,455	414,905
Interest bearing	961,145	1,070,628
Savings and money market accounts	1,373,215	1,640,312
Time	1,461,383	766,860
Total deposits	4,186,198	3,892,705
Accrued interest payable and other liabilities	53,844	32,493
Total liabilities	4,240,042	3,925,198
Shareholders’ equity:
Common stock, $2.00 par value; authorized 50,000,000 shares, issued and outstanding 11,676,263 and 11,473,256 shares, respectively	23,352	22,946
Additional paid-in capital	136,145	122,296
Retained earnings	346,038	325,625
Noncontrolling interest in consolidated subsidiary	56	15
Accumulated other comprehensive losses, net of taxes of $42,633 and $39,073 respectively	(120,493)	(110,430)
Total shareholders’ equity	385,098	360,452
Total liabilities and shareholders’ equity	$ 4,625,140	$ 4,285,650

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available-for-sale, amortized cost	$ 918,905	$ 972,315
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	11,676,263	11,473,256
Common stock, shares outstanding (in shares)	11,676,263	11,473,256
Accumulated other comprehensive losses, taxes	$ 42,633	$ 39,073

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Interest income:
Interest and fees on loans	$ 52,063	$ 36,566	$ 143,345	$ 98,474
Interest and dividends on securities:
Taxable securities	4,300	4,374	13,179	11,548
Exempt from federal income taxes	395	351	1,178	1,030
Interest on loans held for sale	79	64	189	232
Interest on federal funds sold	124	29	329	95
Interest on balances held at depository institutions	819	585	2,331	1,126
Interest and dividends on restricted securities	77	55	223	115
Total interest income	57,857	42,024	160,774	112,620
Interest expense:
Interest on negotiable order of withdrawal accounts	1,580	522	4,229	1,444
Interest on money market and savings accounts	7,470	1,942	19,368	3,060
Interest on time deposits	14,629	1,406	33,453	3,717
Interest on Federal Home Loan Bank advances	0	0	2	0
Interest on Federal funds purchased	1	7	24	7
Interest on finance leases	17	17	55	50
Total interest expense	23,697	3,894	57,131	8,278
Net interest income before provision for credit losses	34,160	38,130	103,643	104,342
Provision for credit losses - loans	1,641	2,543	5,681	6,060
Provision for credit losses - off-balance sheet exposures	(677)	(515)	(2,975)	(298)
Net interest income after provision for credit losses	33,196	36,102	100,937	98,580
Non-interest income:
Service charges on deposit accounts	2,065	1,974	5,844	5,470
Brokerage income	1,738	1,919	4,962	5,348
Debit and credit card interchange income, net	2,018	2,046	6,476	6,413
Other fees and commissions	382	376	1,075	1,144
Income on BOLI and annuity contracts	426	357	1,372	1,074
Gain on sale of loans	628	(56)	1,994	2,669
Mortgage servicing income, net	3	8	7	(19)
Gain (loss) on sale of fixed assets	(7)	232	(55)	260
Gain (loss) on sale of securities	0	(281)	3	(281)
Gain (loss) on sale of other assets	(6)	0	(7)	8
Other income (loss)	(42)	47	40	39
Total non-interest income	7,205	6,622	21,711	22,125
Non-interest expense:
Salaries and employee benefits	15,328	14,443	45,474	43,353
Occupancy expenses, net	1,532	1,422	4,475	4,167
Advertising & public relations expense	910	886	2,607	2,233
Furniture and equipment expense	795	838	2,443	2,547
Data processing expense	2,304	1,908	6,708	5,533
Directors’ fees	174	146	493	447
Audit, legal & consulting expenses	413	217	926	635
Other operating expenses	4,200	3,158	10,811	9,056
Total non-interest expense	25,656	23,018	73,937	67,971
Earnings before income taxes	14,745	19,706	48,711	52,734
Income taxes	3,266	4,523	10,954	12,037
Net earnings	11,479	15,183	37,757	40,697
Net loss (earnings) attributable to noncontrolling interest	7	7	(41)	5
Net earnings attributable to Wilson Bank Holding Company	$ 11,486	$ 15,190	$ 37,716	$ 40,702
Weighted average number of common shares outstanding-basic (in shares)	11,645,953	11,429,027	11,589,098	11,348,628
Weighted average number of common shares outstanding-diluted (in shares)	11,676,176	11,460,943	11,618,841	11,380,255
Basic earnings per common share (in dollars per share)	$ 0.99	$ 1.33	$ 3.25	$ 3.59
Diluted earnings per common share (in dollars per share)	0.98	1.33	3.25	3.58
Dividends per common share (in dollars per share)	$ 0.75	$ 0.75	$ 1.5	$ 1.85

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings (Losses) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net earnings	$ 11,479	$ 15,183	$ 37,757	$ 40,697
Other comprehensive earnings (losses):
Unrealized gains (losses) on available-for-sale securities	(25,969)	(46,767)	(13,620)	(147,694)
Reclassification adjustment for net (gains) losses included in net earnings	0	281	(3)	281
Tax effect	6,787	12,148	3,560	38,525
Other comprehensive earnings (losses):	(19,182)	(34,338)	(10,063)	(108,888)
Comprehensive earnings (losses)	(7,703)	(19,155)	27,694	(68,191)
Comprehensive losses (earnings) attributable to noncontrolling interest	7	7	(41)	5
Comprehensive earnings (losses) attributable to Wilson Bank Holding Company	$ (7,696)	$ (19,148)	$ 27,653	$ (68,186)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]
Balance at beginning of period at Dec. 31, 2021	$ 413,717	$ 22,403	$ 105,177	$ 292,452	$ 0	$ (6,315)	$ 1,011	$ 0	$ 0	$ 1,011	$ 0	$ 0
Issuance of shares of common stock pursuant to exercise of stock options	164	17	147	0	0	0
Share based compensation expense	586	0	586	0	0	0
Net change in fair value of available-for-sale securities during the year, net of taxes	(108,888)	0	0	0	0	(108,888)
Net earnings	40,697	0	0	40,702	(5)	0
Cash dividends declared	(20,878)	0	0	(20,878)	0	0
Issuance of shares of common stock pursuant to dividend reinvestment plan	16,117	501	15,616	0	0	0
Noncontrolling interest contribution	37	0	0	0	37	0
Balance at end of period at Sep. 30, 2022	342,563	22,921	121,526	313,287	32	(115,203)
Balance at beginning of period at Jun. 30, 2022	363,449	22,717	114,943	306,615	0	(80,865)
Issuance of shares of common stock pursuant to exercise of stock options	68	5	63	0	0	0
Share based compensation expense	215	0	215	0	0	0
Net change in fair value of available-for-sale securities during the year, net of taxes	(34,338)	0	0	0	0	(34,338)
Net earnings	15,183	0	0	15,190	(7)	0
Cash dividends declared	(8,518)	0	0	(8,518)	0	0
Issuance of shares of common stock pursuant to dividend reinvestment plan	6,504	199	6,305	0	0	0
Balance at end of period at Sep. 30, 2022	342,563	22,921	121,526	313,287	32	(115,203)
Balance at beginning of period at Dec. 31, 2022	360,452	22,946	122,296	325,625	15	(110,430)
Issuance of shares of common stock pursuant to exercise of stock options	550	29	521	0	0	0
Share based compensation expense	727	0	727	0	0	0
Net change in fair value of available-for-sale securities during the year, net of taxes	(10,063)	0	0	0	0	(10,063)
Net earnings	37,757	0	0	37,716	41	0
Cash dividends declared	(17,303)	0	0	(17,303)	0	0
Issuance of shares of common stock pursuant to dividend reinvestment plan	12,978	377	12,601	0	0	0
Balance at end of period at Sep. 30, 2023	385,098	23,352	136,145	346,038	56	(120,493)
Balance at beginning of period at Jun. 30, 2023	394,687	23,159	129,526	343,250	63	(101,311)
Issuance of shares of common stock pursuant to exercise of stock options	331	10	136	0	0	0
Share based compensation expense	254	0	254	0	0	0
Net change in fair value of available-for-sale securities during the year, net of taxes	(19,182)	0	0	0	0	(19,182)
Net earnings	11,479	0	0	11,486	(7)	0
Cash dividends declared	(8,698)	0	0	8,698	0	0
Issuance of shares of common stock pursuant to dividend reinvestment plan	6,412	183	6,229	0	0	0
Balance at end of period at Sep. 30, 2023	$ 385,098	$ 23,352	$ 136,145	$ 346,038	$ 56	$ (120,493)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Issuance of shares of common stock, shares (in shares)	4,944	2,839	14,611	8,754
Net change in fair value of available-for-sale securities during the period, taxes	$ 6,787	$ 12,148	$ 3,560	$ 38,525
Cash dividends declared, per share (in dollars per share)	$ 0.75	$ 0.75	$ 1.5	$ 1.85
Issuance of shares of common stock pursuant to dividend reinvestment plan, shares (in shares)	91,623	99,224	188,396	250,329

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net earnings	$ 37,757	$ 40,697
Adjustments to reconcile consolidated net income to net cash provided by operating activities
Provision for credit losses	2,706	5,762
Deferred income tax benefit	(668)	(1,915)
Depreciation and amortization of premises and equipment	3,263	3,346
Loss (gain) on disposal of premises and equipment	55	(260)
Net amortization of securities	2,164	3,181
Net realized loss (gain) on sale of securities	(3)	281
Gains on mortgage loans sold, net	(1,994)	(2,669)
Share-based compensation expense	1,222	1,410
Loss (gain) on sale of other assets	7	(8)
Increase in value of life insurance and annuity contracts	(1,372)	(1,074)
Mortgage loans originated for resale	(65,269)	(94,149)
Proceeds from sale of mortgage loans	65,088	105,106
Right of use asset amortization	334	293
Change in
Accrued interest receivable	(2,117)	(2,227)
Other assets	3,818	249
Accrued interest payable	17,324	94
Other liabilities	4,954	3,931
TOTAL ADJUSTMENTS	29,512	21,351
NET CASH PROVIDED BY OPERATING ACTIVITIES	67,269	62,048
INVESTING ACTIVITIES
Purchases	(4,314)	(175,289)
Sales	11,500	12,073
Maturities, prepayments and calls	44,063	70,774
Redemptions of restricted equity securities	896	732
Net increase in loans	(380,872)	(511,575)
Purchase of buildings, leasehold improvements, and equipment	(3,025)	(505)
Proceeds from sale of premises and equipment	0	260
Proceeds from sale of other assets	43	34
Purchase of life insurance and annuity contracts	0	(10,729)
Redemption of annuity contracts	420	0
NET CASH USED IN INVESTING ACTIVITIES	(331,289)	(614,225)
FINANCING ACTIVITIES
Net change in deposits - non-maturing	(401,030)	183,400
Net change in deposits - time	694,523	7,185
Change in escrow balances	1,576	8,326
Repayment of finance lease obligation	(23)	(20)
Net increase in noncontrolling interest contributions	0	37
Issuance of common stock related to exercise of stock options	550	164
Issuance of common stock pursuant to dividend reinvestment plan	12,978	16,117
Cash dividends paid on common stock	(17,303)	(20,878)
NET CASH PROVIDED BY FINANCING ACTIVITIES	291,271	194,331
NET CHANGE IN CASH AND CASH EQUIVALENTS	27,251	(357,846)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	104,789	453,418
CASH AND CASH EQUIVALENTS - END OF PERIOD	132,040	95,572
Supplemental disclosure of cash flow information:
Interest	39,807	8,184
Taxes	13,211	15,346
Non-cash investing and financing activities:
Change in fair value of securities available-for-sale, net of tax benefit of $3,560 and $38,525 for the nine months ended September 30, 2023 and 2022, respectively	(10,063)	(108,888)
Non-cash transfers from loans to other real estate	0	0
Non-cash transfers from loans to other assets	$ 50	$ 0

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Unrealized gain in value of securities available-for-sale, taxes	$ (3,560)	$ (38,525)

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 11,486	$ 15,190	$ 37,716	$ 40,702

Insider Trading Arrangements

Insider Trading Arrangements	9 Months Ended
	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies Nature of Business — Wilson Bank Holding Company (the “Company”) is a bank holding company whose primary business is conducted by its wholly-owned subsidiary, Wilson Bank & Trust (the “Bank”). The Bank is a commercial bank headquartered in Lebanon, Tennessee. The Bank provides a full range of banking services in its primary market areas of Wilson, Davidson, Rutherford, Trousdale, Sumner, Dekalb, Putnam, Smith, Hamilton, and Williamson Counties, Tennessee. On June 1, 2022, the Bank began operations with a newly-formed joint venture, Encompass Home Lending LLC ("Encompass") of which the Bank owns 51 % of the outstanding membership interests. Encompass offers residential mortgage banking services to customers of certain home builders in the Bank's markets as well as other mortgage customers. Basis of Presentation — The accompanying unaudited, consolidated financial statements have been prepared in accordance with instructions to Form 10-Q and therefore do not include all information and footnotes necessary for a fair presentation of financial position, results of operations, and cash flows in conformity with U.S. generally accepted accounting principles. All adjustments consisting of normally recurring accruals that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s consolidated audited financial statements and related notes appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. These consolidated financial statements include the accounts of the Company, the Bank, and Encompass. Significant intercompany transactions and accounts are eliminated in consolidation. Use of Estimates — The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term include the determination of the allowance for credit losses, the valuation of deferred tax assets, determination of any impairment of goodwill or other intangibles, the valuation of other real estate (if any), and the fair value of financial instruments. These financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. There have been no significant changes to the Company’s significant accounting policies as disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 . Accounting Changes, Reclassifications and Restatements – Certain items in prior financial statements have been reclassified to conform to the current presentation. In addition, on January 1, 2022, we adopted Accounting Standards Update (“ASU”) 2016 - 13, “Financial Instruments - Credit Losses (Topic 326 ): Measurement of Credit Losses on Financial Instruments,” as subsequently updated for certain clarifications, targeted relief and codification improvements. Accounting Standards Codification (“ASC”) Topic 326 (“ASC 326 ”) replaces the previous “incurred loss” model for measuring credit losses, which encompassed allowances for current known and inherent losses within the portfolio, with an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. The new current expected credit loss (“CECL”) model requires the measurement of all expected credit losses for financial assets measured at amortized cost and certain off-balance-sheet credit exposures based on historical experience, current conditions, and reasonable and supportable forecasts. ASC 326 also requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. In addition, ASC 326 includes certain changes to the accounting for available-for-sale securities including the requirement to present credit losses as an allowance rather than as a direct write-down for available-for-sale securities management does not intend to sell or believes that it is more likely than not they will be required to sell before recovery of its amortized cost basis. In connection with the adoption of ASC 326, we revised certain accounting policies and implemented certain accounting policy elections. The revised accounting policies are described below. Allowance For Credit Losses - Loans — The allowance for credit losses on loans is a contra-asset valuation account, calculated in accordance with ASC 326, that is deducted from the amortized cost basis of loans to present management's best estimate of the net amount expected to be collected. Loans are charged-off against the allowance when deemed uncollectible by management. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Adjustments to the allowance are reported in our income statement as a component of credit loss expense. Management has made the accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. Further information regarding our policies and methodology used to estimate the allowance for credit losses on loans is presented in Note 2 - Loans and Allowance for Credit Losses. Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures — The allowance for credit losses on off-balance-sheet credit exposures is a liability account, calculated in accordance with ASC 326, representing expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. No allowance is recognized if we have the unconditional right to cancel the obligation. The allowance is reported as a component of accrued interest payable and other liabilities in our consolidated balance sheets. Adjustments to the allowance are reported in our income statement as a component of non-interest expense. Further information regarding our policies and methodology used to estimate the allowance for credit losses on off-balance-sheet credit exposures is presented in Note 11 - Commitments and Contingent Liabilities. Securities – Securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them until maturity. Securities to be held for indefinite periods of time are classified as available for sale and carried at fair value, with the unrealized holding gains and losses (those for which no allowance for credit losses are recorded) reported as a component of other comprehensive earnings, net of tax. Securities held for resale in anticipation of short-term market movements are classified as trading and are carried at fair value, with changes in unrealized holding gains and losses included in income. Management determines the appropriate classification of securities at the time of purchase. Securities with limited marketability, such as stock in the Federal Reserve Bank and the Federal Home Loan Bank, are carried at cost. Interest income on securities includes amortization of purchase premiums and discounts. Premiums and discounts on securities are generally amortized using the interest method with a constant effective yield without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Premiums on callable securities are amortized to their earliest call date. A security is placed on non-accrual status if (i) principal or interest has been in default for a period of 90 days or more or (ii) full payment of principal and interest is not expected. Interest accrued but not received for a security placed on non-accrual status is reversed against interest income. Gains and losses on sales are recorded on the trade date and are derived from the amortized cost of the security sold. Allowance for Credit Losses - Securities Available-for-Sale — For any securities classified as available-for-sale that are in an unrealized loss position at the balance sheet date, the Company assesses whether or not it intends to sell the security, or more likely than not will be required to sell the security, before recovery of its amortized cost basis. If either criteria is met, the security's amortized cost basis is written down to fair value through net income. If neither criteria is met, the Company evaluates whether any portion of the decline in fair value is the result of credit deterioration. Such evaluations consider the extent to which the amortized cost of the security exceeds its fair value, changes in credit ratings and any other known adverse conditions related to the specific security. If the evaluation indicates that a credit loss exists, an allowance for credit losses is recorded for the amount by which the amortized cost basis of the security exceeds the present value of cash flows expected to be collected, limited by the amount by which the amortized cost exceeds fair value. Any impairment not recognized in the allowance for credit losses is recognized in other comprehensive income. Newly Issued Not Yet Effective Standards Information about certain recently issued accounting standards updates is presented below. Also refer to Note 1 - Accounting Standards Updates in our 2022 Form 10-K for additional information related to previously issued accounting standards updates. Accounting Standards Update ("ASU") 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions , in June 2022, the FASB issued this pronouncement which clarifies the guidance in ASC 820 when measuring the fair value of equity securities subject to contractual restrictions that prohibit the sale of an equity security. This update also requires specific disclosures related to these types of securities. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is permitted, including early adoption in an interim period. An entity should apply ASU 2022-03 prospectively once adopted. The Company is assessing ASU 2022-03 and its potential impact on its accounting and disclosures. Recently Adopted Accounting Standards ASU 2016-13, “ Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ” ASU 2016 - 13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts and requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. As noted above, effective January 1, 2022 the Company adopted ASU 2016 - 13, which resulted in a $ 7.6 million decrease to the allowance for credit losses and a $ 6.2 million increase to the reserve for unfunded commitments, resulting in a $ 1.0 million increase in retained earnings (net of taxes). See Note 2 – Loans and Allowance for Credit Losses for additional information. ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. In March 2020, the FASB issued this pronouncement and has issued subsequent amendments thereto, which provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. The ASU provides optional expedients and exceptions for applying generally accepted accounting principles to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance was effective for all entities as of March 12, 2020 through December 31, 2022. In December 2022, the FASB issued an update to Accounting Standards Update 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting with Accounting Standards Update 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848, which updated the effective date to be March 12, 2020 through December 31, 2024. The Company has implemented a transition plan to identify and modify its loans and other financial instruments, including certain indebtedness, with attributes that are either directly or indirectly influenced by LIBOR. The Company has moved the majority of its LIBOR-based loans to its preferred replacement index, a Secured Overnight Financing Rate ("SOFR") based index as of September 30, 2023. For the Company’s currently outstanding LIBOR-based loans, the timing and manner in which each customer's interest rate transitions to a replacement index will vary on a case-by-case basis and should occur at the next repricing date for these loans. ASU 2022-01, “ Derivatives and Hedging (Topic 815): Fair Value Hedging - Portfolio Layer Method. ” ASU 2022 - 01 was issued to expand the scope of assets eligible for portfolio layer method hedging to include all financial assets. The update also expands the current last-of-layer method that permits only one hedged layer to allow multiple hedged layers of a single closed portfolio. The last-of-layer method is renamed the portfolio layer method, because more than the last layer of a portfolio could be hedged. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The adoption of ASU 2022-01 did not have a significant impact on our financial statements. ASU 2022-02, “ Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. ” ASU 2022 - 02 was issued to respond to feedback received from post-implementation review of Topic 326. The amendments eliminate the troubled debt restructuring (TDR) recognition and measurement guidance and now require that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The amendments enhance existing disclosures and include new disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. To improve consistency for vintage disclosures, the ASU requires that public business entities disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326 - 20. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The adoption of ASU 2022-02 did not have a significant impact on our financial statements. Other than those previously discussed, there were no other recently issued accounting pronouncements that are expected to materially impact the Company.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Loans and Allowance for Credit Losses	Note 2. Loans and Allowance for Credit Losses Loans — Loans are reported at their outstanding principal balances less unearned income, the allowance for credit losses and any deferred fees or costs on originated loans. Interest income on loans is accrued based on the principal balance outstanding. Loan origination fees, net of certain loan origination costs, are deferred and recognized as an adjustment to the related loan yield using a method which approximates the interest method. For financial reporting purposes, the Company classifies its loan portfolio based on the underlying collateral utilized to secure each loan. This classification is consistent with that utilized in the Quarterly Report of Condition and Income filed by the Bank with the Federal Deposit Insurance Corporation (“FDIC”). The following schedule details the loans of the Company at September 30, 2023 and December 31, 2022: (In Thousands) September 30, 2023 December 31, 2022 Residential 1-4 family real estate $ 936,759 $ 854,970 Commercial and multi-family real estate 1,192,948 1,064,297 Construction, land development and farmland 1,001,200 879,528 Commercial, industrial and agricultural 126,262 124,603 1-4 family equity lines of credit 187,702 151,032 Consumer and other 102,020 93,332 Total loans before net deferred loan fees 3,546,891 3,167,762 Net deferred loan fees ( 13,295 ) ( 14,153 ) Total loans 3,533,596 3,153,609 Less: Allowance for credit losses ( 44,701 ) ( 39,813 ) Net loans $ 3,488,895 $ 3,113,796 Risk characteristics relevant to each portfolio segment are as follows: Construction, land development and farmland: Loans for non-owner-occupied real estate construction or land development are generally repaid through cash flow related to the operation, sale or refinance of the property. The Company also finances construction loans for owner-occupied properties. A portion of the Company’s construction and land portfolio segment is comprised of loans secured by residential product types (residential land and single-family construction). Construction and land development loans are underwritten utilizing independent appraisal reviews, sensitivity analysis of absorption and lease rates, market sales activity, and financial analysis of the developers and property owners. Construction loans generally rely on estimates of project costs and the anticipated value of the completed project, while the Company strives to ensure the accuracy of these estimates, it is possible for these estimates to be inaccurate. Construction loans often involve the disbursement of substantial funds with repayments substantially dependent on the success of the ultimate project. Sources of repayment for these types of loans may be pre-committed permanent loans from approved long-term lenders, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are closely monitored by on-site inspections and are considered to have higher risks than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, governmental regulation of real property, general economic conditions and the availability of long-term financing. Residential 1-4 family real estate: Residential real estate loans represent loans to consumers or investors to finance a residence. These loans are typically financed on 15 to 30 year amortization terms, but generally with shorter maturities of 5 to 15 years. Many of these loans are extended to borrowers to finance their primary or secondary residence. Loans to an investor secured by a 1-4 family residence will be repaid from either the rental income from the property or from the sale of the property. This loan segment also includes closed-end home equity loans that are secured by a first or second mortgage on the borrower’s residence. This allows customers to borrow against the equity in their home. Loans in this portfolio segment are underwritten and approved based on a number of credit quality criteria including limits on maximum Loan-to-Value ("LTV") ratios, minimum credit scores, and maximum debt to income ratios. Real estate market values as of the time the loan is made directly affect the amount of credit extended and, in addition, changes in these residential property values impact the depth of potential losses in this portfolio segment. 1-4 family equity lines of credit: This loan segment includes open-end home equity loans that are secured by a first or second mortgage on the borrower’s residence. This allows customers to borrow against the equity in their home utilizing a revolving line of credit. These loans are underwritten and approved based on a number of credit quality criteria including limits on maximum LTV ratios, minimum credit scores, and maximum debt to income ratios. Real estate market values as of the time the loan is made directly affect the amount of credit extended and, in addition, changes in these residential property values impact the depth of potential losses in this portfolio segment. Because of the revolving nature of these loans, as well as the fact that many represent second mortgages, this portfolio segment can contain more risk than the amortizing 1-4 family residential real estate loans. Commercial and multi-family real estate: Multi-family and commercial real estate loans are subject to underwriting standards and processes similar to commercial and industrial loans, in addition to those of real estate loans. These loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally largely dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The properties securing the Company’s commercial real estate portfolio are diverse in terms of type. This diversity helps reduce the Company’s exposure to adverse economic events that affect any single market or industry. Management monitors and evaluates commercial real estate loans based on collateral, geography and risk grade criteria. The Company also utilizes third-party experts to provide insight and guidance about economic conditions and trends affecting the market areas it serves. In addition, management tracks the level of owner-occupied commercial real estate loans versus non-owner occupied commercial real estate loans. Non-owner occupied commercial real estate loans are loans secured by multifamily and commercial properties where the primary source of repayment is derived from rental income associated with the property (that is, loans for which 50 percent or more of the source of repayment comes from third party, nonaffiliated, rental income) or the proceeds of the sale, refinancing, or permanent financing of the property. These loans are made to finance income-producing properties such as apartment buildings, office and industrial buildings, and retail properties. Owner-occupied commercial real estate loans are loans where the primary source of repayment is the cash flow from the ongoing operations and business activities conducted by the party, or affiliate of the party, who owns the property. Commercial, industrial, and agricultural: The commercial and industrial loan portfolio segment includes commercial and industrial loans to commercial customers for use in normal business operations to finance working capital needs, equipment purchases or other expansion projects. Collection risk in this portfolio is driven by the creditworthiness of underlying borrowers, particularly cash flow from customers’ business operations. Commercial and industrial loans are primarily made based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower, if any. The cash flows of borrowers, however, may not be as expected and any collateral securing these loans may fluctuate in value. Most commercial and industrial loans are secured by the assets being financed or other business assets such as accounts receivable or inventory and usually incorporate a personal guarantee; however, some short-term loans may be made on an unsecured basis. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Consumer: The consumer loan portfolio segment includes non-real estate secured direct loans to consumers for household, family, and other personal expenditures. Consumer loans may be secured or unsecured and are usually structured with short or medium term maturities. These loans are underwritten and approved based on a number of consumer credit quality criteria including limits on maximum LTV ratios on secured consumer loans, minimum credit scores, and maximum debt to income ratios. Many traditional forms of consumer installment credit have standard monthly payments and fixed repayment schedules of one to five years . These loans are made with either fixed or variable interest rates that are based on specific indices. Installment loans fill a variety of needs, such as financing the purchase of an automobile, a boat, a recreational vehicle or other large personal items, or for consolidating debt. These loans may be unsecured or secured by an assignment of title, as in an automobile loan, or by money in a bank account. In addition to consumer installment loans, this portfolio segment also includes secured and unsecured personal lines of credit as well as overdraft protection lines. Loans in this portfolio segment are sensitive to unemployment and other key consumer economic measures. Allowance For Credit Losses ("ACL") - Loans. The allowance for credit losses on loans is a contra-asset valuation account, calculated in accordance with ASC 326, that is deducted from the amortized cost basis of loans to present the net amount expected to be collected. The amount of the allowance represents management's best estimate of current expected credit losses on loans considering available information from internal and external sources, relevant to assessing collectability over the loans' contractual terms, adjusted for expected prepayments when appropriate. Relevant available information includes historical credit loss experience, current conditions and reasonable and supportable forecasts. While historical credit loss experience provides the basis for the estimation of expected credit losses, adjustments to historical loss information may be made for differences in current portfolio-specific risk characteristics, environmental conditions or other relevant factors. The allowance for credit losses is measured on a collective basis for portfolios of loans when similar risk characteristics exist. Loans that do not share risk characteristics are evaluated for expected credit losses on an individual basis and excluded from the collective evaluation. Expected credit losses for collateral dependent loans, including loans where the borrower is experiencing financial difficulty but foreclosure is not probable, are based on the fair value of the collateral at the reporting date, adjusted for selling costs as appropriate. The Company’s discounted cash flow methodology incorporates a probability of default and loss given default model, as well as expectations of future economic conditions, using reasonable and supportable forecasts. Together, the probability of default and loss given default model with the use of reasonable and supportable forecasts generate estimates for cash flows expected and not expected to be collected over the estimated life of a loan. Estimates of future expected cash flows ultimately reflect assumptions made concerning net credit losses over the life of a loan. The use of reasonable and supportable forecasts requires significant judgment. Management leverages economic projections from reputable and independent third parties to inform and provide its reasonable and supportable economic forecasts. The Company’s model reverts to a straight line basis for purposes of estimating cash flows beyond a period deemed reasonable and supportable. The Company forecasts probability of default and loss given default based on economic forecast scenarios over an eight quarter time period before reverting to a straight line basis for a four quarter time period. The duration of the forecast horizon, the period over which forecasts revert to a straight line basis, the economic forecasts that management utilizes, as well as additional internal and external indicators of economic forecasts that management considers, may change over time depending on the nature and composition of our loan portfolio. Changes in economic forecasts, in conjunction with changes in loan specific attributes, impact a loan’s probability of default and loss given default, which can drive changes in the determination of the ACL. Expectations of future cash flows are discounted at the loan’s effective interest rate. The resulting ACL represents the amount by which the loan’s amortized cost exceeds the net present value of a loan’s discounted cash flows expected to be collected. The ACL is recorded through a charge to provision for credit losses and is reduced by charge-offs, net of recoveries on loans previously charged-off. It is the Company’s policy to charge-off loan balances at the time they have been deemed uncollectible. For segments where the discounted cash flow methodology is not used, a remaining life methodology is utilized. The remaining life method uses an average annual charge-off rate applied to the contractual term, further adjusted for estimated prepayments to determine the unadjusted historical charge-off rate for the remaining balance of assets. The estimated loan losses for all loan segments are adjusted for changes in qualitative factors not inherently considered in the quantitative analyses. The qualitative categories and the measurements used to quantify the risks within each of these categories are subjectively selected by management. The data for each measurement may be obtained from internal or external sources. The current period measurements are evaluated and assigned a factor commensurate with the current level of risk relative to past measurements over time. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan portfolios. These adjustments are based upon the following: 1. Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not considered elsewhere in estimating credit losses. 2. Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. 3. Changes in the nature and volume of the portfolio and in the terms of loans. 4. Changes in the experience, ability, and depth of lending management and other relevant staff. 5. Changes in the volume and severity of past-due loans, the volume of non-accrual loans, and the volume and severity of adversely classified or graded loans. 6. Changes in the quality of the Company's loan review system. 7. Changes in the value of underlying collateral for collateral-dependent loans. 8. The existence and effect of any concentrations of credit, and changes in the level of such concentrations. 9. The effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the Company’s existing portfolio. The qualitative allowance allocation, as determined by the processes noted above, is increased or decreased for each loan segment based on the assessment of these various qualitative factors. Loans that do not share similar risk characteristics with the collectively evaluated pools are evaluated on an individual basis and are excluded from the collectively evaluated pools. Individual evaluations are generally performed for loans greater than $500,000 which have experienced significant credit deterioration. Such loans are evaluated for credit losses based on the fair value of collateral. When management determines that foreclosure is probable, expected credit losses are based on the fair value of the collateral, less selling costs. For loans for which foreclosure is not probable, but for which repayment is expected to be provided substantially through the operation or sale of the collateral, the Company has elected the practical expedient under ASC 326 to estimate expected credit losses based on the fair value of collateral, with selling costs considered in the event sale of the collateral is expected. Loans greater than $100,000 for which terms have been modified either through principal forgiveness, payment delay, term extension, or interest rate reduction are evaluated using these same individual evaluation methods. In assessing the adequacy of the allowance for credit losses, the Company considers the results of the Company's ongoing independent loan review process. The Company undertakes this process both to ascertain those loans in the portfolio with elevated credit risk and to assist in its overall evaluation of the risk characteristics of the entire loan portfolio. Its loan review process includes the judgment of management, independent internal loan reviewers and reviews that may have been conducted by third-party reviewers including regulatory examiners. The Company incorporates relevant loan review results in the allowance. In accordance with CECL, losses are estimated over the remaining contractual terms of loans, adjusted for prepayments and curtailment. The contractual term excludes expected extensions, renewals and modifications. Credit losses are estimated on the amortized cost basis of loans, which includes the principal balance outstanding and deferred loan fees and costs. While management utilizes its best judgment and information available, the ultimate appropriateness of the allowance is dependent upon a variety of factors beyond our control, including the performance of our loan portfolio, the economy, changes in interest rates and the view of the regulatory authorities toward loan classifications. Loans are charged off when management believes that the full collectability of the loan is unlikely. As such, a loan may be partially charged-off after a “confirming event” has occurred which serves to validate that full repayment pursuant to the terms of the loan is unlikely. Transactions in the allowance for credit losses for the nine months ended September 30, 2023 and September 30, 2022 are summarized as follows: (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2023 Allowance for credit losses - loans: Beginning balance January 1, $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813 Provision for credit losses 1,187 1,769 1,400 119 312 894 5,681 Charge-offs — — — — — ( 1,162 ) ( 1,162 ) Recoveries 19 — 17 1 — 332 369 Ending balance $ 8,516 17,068 14,722 1,557 1,482 1,356 44,701 (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2022 Allowance for credit losses - loans: Beginning balance January 1, $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Impact of adopting ASC 326 ( 3,393 ) ( 3,433 ) ( 266 ) 219 ( 324 ) ( 367 ) ( 7,564 ) Provision 1,048 1,155 2,504 106 312 935 6,060 Charge-offs ( 8 ) — — ( 9 ) — ( 1,038 ) ( 1,055 ) Recoveries 106 — 17 27 — 357 507 Ending balance $ 6,995 14,568 12,012 1,672 1,086 1,247 37,580 Transactions in the allowance for credit losses for the three months ended September 30, 2023 and 2022 are summarized as follows: (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2023 Allowance for credit losses - loans: Beginning balance July 1, $ 8,231 16,544 14,189 1,567 1,422 1,410 43,363 Provision for credit losses 276 524 523 ( 11 ) 60 269 1,641 Charge-offs — — — — — ( 430 ) ( 430 ) Recoveries 9 — 10 1 — 107 127 Ending balance $ 8,516 17,068 14,722 1,557 1,482 1,356 44,701 (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2022 Allowance for credit losses - loans: Beginning balance July 1, $ 6,291 13,609 11,696 1,542 916 1,184 35,238 Provision 616 959 305 119 170 374 2,543 Charge-offs ( 8 ) — — ( 9 ) — ( 445 ) ( 462 ) Recoveries 96 — 11 20 — 134 261 Ending balance $ 6,995 14,568 12,012 1,672 1,086 1,247 37,580 The following table presents the amortized cost basis of collateral dependent loans at September 30, 2023 and December 31, 2022 which are individually evaluated to determine expected credit losses: In Thousands Real Estate Other Total September 30, 2023 Residential 1-4 family real estate $ 1,954 — 1,954 Commercial and multi-family real estate 2,912 — 2,912 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — 4,866 — 4,866 In Thousands Real Estate Other Total December 31, 2022 Residential 1-4 family real estate $ 130 — 130 Commercial and multi-family real estate 508 — 508 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 638 — 638 Loans are placed on nonaccrual status when there is a significant deterioration in the financial condition of the borrower, which often is determined when the principal or interest on the loan is more than 90 days past due, unless the loan is both well-secured and in the process of collection. Generally, all interest accrued but not collected for loans that are placed on nonaccrual status, is reversed against current income. Interest income is subsequently recognized only to the extent cash payments are received while the loan is classified as nonaccrual, but interest income recognition is reviewed on a case-by-case basis. A nonaccrual loan is returned to accruing status once the loan has been brought current and collection is reasonably assured or the loan has been “well-secured” through other techniques. Past due status is determined based on the contractual due date per the underlying loan agreement. The following tables present the Company’s nonaccrual loans and past due loans as of September 30, 2023 and December 31, 2022. Loans on Nonaccrual Status In Thousands September 30, December 31, 2023 2022 Residential 1-4 family real estate $ — $ — Commercial and multi-family real estate — — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — Total $ — $ — Past Due Loans (In thousands) 30-59 Days 60-89 Days Non Accrual Total Non Current Total Loans Recorded September 30, 2023 Residential 1-4 family real estate $ 2,790 121 326 3,237 933,522 936,759 $ 326 Commercial and multi-family real estate — — — — 1,192,948 1,192,948 — Construction, land development and 716 2,972 — 3,688 997,512 1,001,200 — Commercial, industrial and agricultural — 13 37 50 126,212 126,262 37 1-4 family equity lines of credit 364 27 102 493 187,209 187,702 102 Consumer and other 341 136 371 848 101,172 102,020 371 Total $ 4,211 3,269 836 8,316 3,538,575 3,546,891 $ 836 December 31, 2022 Residential 1-4 family real estate $ 2,046 1,080 426 3,552 851,418 854,970 $ 426 Commercial and multi-family real estate 397 1,626 400 2,423 1,061,874 1,064,297 400 Construction, land development and 591 — — 591 878,937 879,528 — Commercial, industrial and agricultural 49 62 — 111 124,492 124,603 — 1-4 family equity lines of credit 74 77 — 151 150,881 151,032 — Consumer and other 403 184 43 630 92,702 93,332 43 Total $ 3,560 3,029 869 7,458 3,160,304 3,167,762 $ 869 Loan Modifications to Borrowers Experiencing Financial Difficulty Effective January 1, 2023, we adopted ASU 2022-02 which eliminated the accounting guidance for TDRs and requires disclosures for certain loan modifications when a borrower is experiencing financial difficulty. Occasionally, the Company modifies loans to borrowers in financial distress by providing, principal forgiveness, term extension, an other-than-insignificant payment delay or interest rate reduction. When principal forgiveness is provided, the amount of forgiveness is charged-off against the allowance for credit losses. In some cases, the Company provides multiple types of concessions on one loan. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the loans included in the "combination" columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, an other-than-insignificant payment delay and/or an interest rate reduction. The following table presents the amortized cost basis of loans at September 30, 2023 that were both experiencing financial difficulty and modified during the nine months ended September 30, 2023 , by class and type of modification. The percentage of the amortized cost basis of loans that were modified to borrowers in financial distress as compared to the amortized cost basis of each class of financing receivable is also presented below. (In Thousands) Principal Payment Term Interest Rate Combination Combination Term Extension and Interest Rate Reduction Total Class of Financing Receivable Residential 1-4 family real estate $ — $ 947 $ — $ — $ — $ — 0.10 % Commercial and multi-family real estate — 2,423 — — — — 0.20 % Construction, land development and — — — — — — — % Commercial, industrial and agricultural — — 96 — — — 0.08 % 1-4 family equity lines of credit — — — — — — — % Consumer and other — — — — — — — % Total $ — $ 3,370 $ 96 $ — $ — $ — 0.10 % The Company has not committed to lend additional amounts to the borrowers included in the previous table. The Company closely monitors the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified within the last 12 months: In Thousands 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Past Due September 30, 2023 Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — As evidenced above, no such loans that have been modified within the last 12 months were thirty days or more past due at September 30, 2023. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the three and nine months ended September 30, 2023 (dollars in thousands): Nine Months Ended September 30, 2023 Principal Weighted-Average Weighted-Average Months of Term Extension Residential 1-4 family real estate $ — — % — Commercial and multi-family real estate — — — Construction, land development and farmland — — — Commercial, industrial and agricultural — — 37 1-4 family equity lines of credit — — — Consumer and other — — — Total $ — — % 37 Three Months Ended September 30, 2023 Principal Forgiveness Weighted-Average Weighted-Average Residential 1-4 family real estate $ — — % — Commercial and multi-family real estate — — — Construction, land development and — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — Total $ — — % — There were no loan modifications with financial effect during the three months ended September 30, 2023. The following table presents the amortized cost basis of loans that had a payment default during the three and nine months ended September 30, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. In Thousands Nine Months Ended September 30, 2023 Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — In Thousands Three Months Ended September 30, 2023 Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — There were no payment defaults during the three and nine months ended September 30, 2023 on loans that had been modified in the twelve months prior to September 30, 2023. Upon the Company's determination that a modified loan (or a portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized costs basis of the loan is reduced by the amount deemed uncollectible and the allowance for credit losses is adjusted by the same amount. TDR Disclosures Prior to Adoption of ASU 2022-02 Prior to the adoption of ASU 2022-02 the restructuring of a loan was considered a TDR if both (i) the borrower was experiencing financial difficulties and (ii) the creditor had granted a concession. Concessions may have included interest rate reductions or below market interest rates, principal forgiveness, extension of terms and other actions intended to minimize potential losses. The Company did not modify any loan that was considered a TDR during the three and nine months ended September 30, 2022. As of September 30, 2023 there was a total of $ 90,000 consumer mortgage loans in the process of foreclosure. As of December 31, 2022 , the Company's recorded investment in consumer mortgage loans in the process of foreclosure totaled $ 11,000 . Potential problem loans, which include nonperforming loans, amounted to approximately $ 5.7 million at September 30, 2023 and $ 6.4 million at December 31, 2022. Potential problem loans represent those loans with a well-defined weakness and where information about possible credit problems of borrowers has caused management to have serious doubts about the borrower’s ability to comply with present repayment terms. This definition is believed to be substantially consistent with the standards established by the FDIC, the Bank’s primary federal regulator, for loans classified as special mention, substandard, or doubtful. The following summary presents the Bank's loan balances by primary loan classification and the amount classified within each risk rating category. Pass rated loans include all credits other than those included in special mention, substandard and doubtful which are defined as follows: • Special mention loans have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the asset or in the Bank’s credit position at some future date. • Substandard loans are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize liquidation of the debt. Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. • Doubtful loans have all the characteristics of substandard loans with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The Bank considers all doubtful loans to be collateral dependent and places such loans on nonaccrual status. The table below presents loan balances classified within each risk rating category by primary loan type

Debt and Equity Securities

Debt and Equity Securities	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Debt and Equity Securities	Note 3. Debt and Equity Securities Debt and equity securities have been classified in the consolidated balance sheet according to management’s intent. Debt and equity securities at September 30, 2023 and December 31, 2022 are summarized as follows: September 30, 2023 Securities Available-For-Sale In Thousands Amortized Gross Gross Estimated U.S. Treasury and other U.S. government $ 7,378 — 858 6,520 U.S. Government-sponsored enterprises 172,243 — 30,899 141,344 Mortgage-backed securities 475,596 1 85,917 389,680 Asset-backed securities 42,763 46 1,803 41,006 Corporate bonds 2,500 — 97 2,403 Obligations of states and political 218,425 — 43,599 174,826 $ 918,905 47 163,173 755,779 December 31, 2022 Securities Available-For-Sale In Thousands Amortized Gross Gross Estimated U.S. Treasury and other U.S. government $ 7,353 — 856 6,497 U.S. Government-sponsored enterprises 177,261 — 32,049 145,212 Mortgage-backed securities 518,727 1 74,290 444,438 Asset-backed securities 47,538 — 2,288 45,250 Corporate bonds 2,500 — 97 2,403 Obligations of states and political 218,936 — 39,924 179,012 $ 972,315 1 149,504 822,812 As of September 30, 2023 , there was no allowance for credit losses on available-for-sale securities. Included in mortgage-backed securities are collateralized mortgage obligations totaling $ 138,420,000 (fair value of $ 113,130,000 ) and $ 148,460,000 (fair value of $ 126,190,000 ) at September 30, 2023 and December 31, 2022, respectively. Securities carried on the balance sheet of approximately $ 485,873,000 (approximate market value of $ 399,882,000 ) and $ 477,051,000 (approximate market value of $ 405,403,000 ) were pledged to secure public deposits and for other purposes as required by law at September 30, 2023 and December 31, 2022, respectively. At September 30, 2023 , there were no holdings of securities of any one issuer, other than U.S. Government and its agencies, in an amount greater than 10% of shareholders' equity. The amortized cost and estimated market value of debt securities at September 30, 2023 by contractual maturity are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Available-For-Sale In Thousands Amortized Estimated Due in one year or less $ 318 $ 307 Due after one year through five years 115,247 101,585 Due after five years through ten years 254,596 209,175 Due after ten years 548,744 444,712 $ 918,905 $ 755,779 The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023 and December 31, 2022. In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total September 30, 2023 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: U.S. Treasury and other $ — $ — — $ 6,520 $ 858 3 $ 6,520 $ 858 U.S. Government-sponsored — — — 141,344 30,899 57 141,344 30,899 Mortgage-backed securities 501 10 4 388,797 85,907 233 389,298 85,917 Asset-backed securities 8,752 648 4 27,242 1,155 24 35,994 1,803 Corporate bonds — — — 2,403 97 1 2,403 97 Obligations of states and 7,532 644 4 167,294 42,955 203 174,826 43,599 $ 16,785 $ 1,302 12 $ 733,600 $ 161,871 521 $ 750,385 $ 163,173 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2022 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: U.S. Treasury and other $ — $ — — $ 6,497 $ 856 — 6,497 $ 856 U.S. Government-sponsored 9,747 872 4 135,465 31,177 54 145,212 32,049 Mortgage-backed securities 148,441 14,601 113 295,431 59,689 136 443,872 74,290 Asset-backed securities 35,276 1,607 21 9,974 681 11 45,250 2,288 Corporate bonds 2,403 97 1 — — — 2,403 97 Obligations of states and 58,567 6,056 76 120,445 33,868 128 179,012 39,924 $ 254,434 $ 23,233 215 $ 567,812 $ 126,271 332 $ 822,246 $ 149,504 The applicable date for determining when securities are in an unrealized loss position is September 30, 2023 and December 31, 2022. As such, it is possible that a security had a market value less than its amortized cost on other days during the nine months ended September 30, 2023 and the twelve-month period ended December 31, 2022, but is not in the "Investments with an Unrealized Loss of less than 12 months" category above. As shown in the tables above, at September 30, 2023 and December 31, 2022, the Company had unrealized losses of $ 163.2 million and $ 149.5 million on $ 750.4 million and $ 822.2 million, respectively, of securities. As described in Note 1, Summary of Significant Accounting Policies, for any securities classified as available-for-sale that are in an unrealized loss position at the balance sheet date, the Company assesses whether or not it intends to sell the security, or more-likely-than-not will be required to sell the security, before recovery of its amortized cost basis which would require a write-down to fair value through net income. Because the Company currently does not intend to sell those securities that have an unrealized loss at September 30, 2023, and it is not more likely than not that the Company will be required to sell the securities before recovery of their amortized cost bases, which may be maturity, the Company has determined that no write-down is necessary. In addition, the Company evaluates whether any portion of the decline in fair value is the result of credit deterioration, which would require the recognition of an allowance for credit losses. Such evaluations consider the extent to which the amortized cost of the security exceeds its fair value, changes in credit ratings and any other known adverse conditions related to the specific security. The unrealized losses associated with securities at September 30, 2023 are driven by changes in interest rates and not due to the credit quality of the securities, and accordingly, no allowance for credit losses is considered necessary related to available-for-sale securities at September 30, 2023. These securities will continue to be monitored as a part of the Company's ongoing evaluation of credit quality. Mortgage-Backed Securities At September 30, 2023, approximately 98 % of the mortgage-backed securities held by the Company were issued by U.S. government-sponsored entities and agencies. Because the decline in fair value is largely attributable to interest rates and illiquidity, and not credit quality, and because the Company does not have the intent to sell these mortgage-backed securities and it is not more likely than not that it will be required to sell the securities before their anticipated recovery, the Company does not consider these securities to be other-than-temporarily impaired (OTTI) at September 30, 2023. The Company's mortgage-backed securities portfolio includes non-agency collateralized mortgage obligations with a fair value of $ 9.0 million which had unrealized losses of approximately $ 2.0 million at September 30, 2023. These non-agency mortgage-backed securities were rated AAA at September 30, 2023. The Company monitors to ensure it has adequate credit support and as of September 30, 2023, the Company believes there is no OTTI and does not have the intent to sell these securities and it is not more likely than not that it will be required to sell the securities before their anticipated recovery. The issuers continue to make timely principal and interest payments on the bonds. Obligations of States and Political Subdivisions Unrealized losses on municipal bonds have not been recognized into income because the issuers' bonds are of high credit quality (rated A or higher) or the bonds have been refunded, management does not intend to sell the securities and it is not more likely than not that management will be required to sell the securities prior to their anticipated recovery, and the decline in fair value is largely due to changes in interest rates and other market conditions. The issuers continue to make timely principal and interest payments on the bonds. The fair value is expected to recover as the bonds approach maturity. Asset-Backed Securities The Company's asset-backed securities portfolio includes agency and non-agency asset backed and other amortizing debt securities with a fair value of $ 41.0 million which had unrealized losses of approximately $ 1.8 million at September 30, 2023. The Company monitors these securities to ensure it has adequate credit support and as of September 30, 2023, the Company believes there is no OTTI and does not have the intent to sell these securities and it is not more likely than not that it will be required to sell the securities before their anticipated recovery. The issuers continue to make timely principal and interest payments on the bonds. Corporate Bonds The Company's lone corporate debt security with a fair value of $ 2.4 million had an unrealized loss of approximately $ 0.1 million at September 30, 2023. The Company monitors this security to ensure it has adequate credit support and as of September 30, 2023 , the Company believes there is no OTTI and does not have the intent to sell this security and it is not more likely than not that it will be required to sell the security before its anticipated recovery. The issuer continues to make timely principal and interest payments on the bond.

Derivatives

Derivatives	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	Note 4. Derivatives Derivatives Designated as Fair Value Hedges For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative instrument as well as the offsetting loss or gain on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item. The Company utilizes interest rate swaps designated as fair value hedges to mitigate the effect of changing interest rates on the fair values of fixed rate loans. The hedging strategy on loans converts the fixed interest rates to variable interest rates tied to the applicable reference rate. These derivatives are designated as partial term hedges of selected cash flows covering specified periods of time prior to the maturity dates of the hedged loans. During the second quarter of 2020, the Company entered into one swap transaction with a notional amount of $ 30,000,000 pursuant to which the Company pays the counter-party a fixed interest rate and receives a floating rate, which until August 31, 2023 equaled 1 month LIBOR. On September 1, 2023, the Company began receiving a daily compounded SOFR rate plus a spread adjustment in lieu of 1 month LIBOR as part of the LIBOR transition event. The derivative transaction is designated as a fair value hedge. A summary of the Company's fair value hedge relationships as of September 30, 2023 and December 31, 2022 are as follows (in thousands): September 30, 2023 Balance Weighted Weighted Receive Notional Estimated Interest rate swap agreements - loans Other assets 6.67 0.65 % 1 month SOFR $ 30,000 $ 4,809 December 31, 2022 Balance Weighted Weighted Receive Notional Estimated Interest rate swap agreements - loans Other assets 7.42 0.65 % 1 month LIBOR $ 30,000 $ 4,520 The effects of fair value hedge relationships reported in interest income on loans on the consolidated statements of income for the nine months ended September 30, 2023 and 2022 were as follows (in thousands): Gain (loss) on fair value hedging relationship Nine Months Ended September 30, 2023 2022 Interest rate swap agreements - loans: Hedged items $ ( 42 ) ( 3,616 ) Derivative designated as hedging instruments 289 3,634 The following amounts were recorded on the balance sheet related to cumulative basis adjustments for fair value hedges at September 30, 2023 and December 31, 2022 (in thousands): Carrying Amount of the Cumulative Amount of Fair Value Hedging Line item on the balance sheet September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Loans $ 25,410 25,452 ( 4,590 ) ( 4,548 ) Mortgage Banking Derivatives Commitments to fund certain mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of mortgage loans to third party investors under the Bank's mandatory delivery program are considered derivatives. It is the Company's practice to enter into forward commitments for the future delivery of residential mortgage loans when interest rate lock commitments are entered into in an effort to economically hedge the effect of changes in interest rates resulting from its commitments to fund the loans. At September 30, 2023 and December 31, 2022, the Company had approximately $ 4,542,000 and $ 6,923,000 , respectively, of interest rate lock commitments and approximately $ 4,250,000 and $ 6,250,000 , respectively, of forward commitments for the future delivery of residential mortgage loans. The fair value of these mortgage banking derivatives was reflected by a derivative asset of $ 107,000 and $ 123,000 at September 30, 2023 and December 31, 2022, respectively, and a derivative asset of $ 7,000 and $ 62,000 at September 30, 2023 and December 31, 2022, respectively. Changes in the fair values of these mortgage-banking derivatives are included in net gains on sale of loans. The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below (in thousands): In Thousands September 30, 2023 September 30, 2022 Interest rate contracts for customers $ ( 16 ) ( 804 ) Forward contracts related to mortgage loans held for sale ( 55 ) 314 The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of September 30, 2023 and December 31, 2022 (in thousands): In Thousands September 30, 2023 December 31, 2022 Notional Fair Notional Fair Included in other assets (liabilities): Interest rate contracts for customers $ 4,542 107 6,923 123 Forward contracts related to mortgage loans 4,250 7 6,250 62

Mortgage Servicing Rights

Mortgage Servicing Rights	9 Months Ended
	Sep. 30, 2023
Transfers and Servicing [Abstract]
Mortgage Servicing Rights	Note 5. Mortgage Servicing Rights During the first quarter of 2022, the Company began selling a portfolio of residential mortgage loans to a third party, while retaining the rights to service the loans. Mortgage loans serviced for others are not reported as assets. The principal balances of these loans as of September 30, 2023 and December 31, 2022 are as follows: In Thousands September 30, 2023 December 31, 2022 Mortgage loan portfolios serviced for: FHLMC $ 99,571 $ 85,742 For the nine months ended September 30, 2023 and 2022, the change in carrying value of the Company's mortgage servicing rights accounted for under the amortization method was as follows: In Thousands September 30, 2023 September 30, 2022 Balance at beginning of period $ 1,065 — Servicing rights retained from loans sold 236 1,320 Amortization ( 167 ) ( 304 ) Valuation Allowance Provision — — Balance at end of period $ 1,134 1,016 Fair value, end of period $ 1,527 1,194 The key data and assumptions used in estimating the fair value of the Company's mortgage servicing rights as of September 30, 2023 and December 31, 2022 were as follows: September 30, 2023 December 31, 2022 Prepayment speed 7.00 % 7.18 % Weighted-average life (in years) 9.08 8.98 Weighted-average note rate 4.70 % 4.34 % Weighted-average discount rate 9.00 % 9.00 %

Equity Incentive Plans

Equity Incentive Plans	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Equity Incentive Plans	Note 6. Equity Incentive Plans In April 2009, the Company’s shareholders approved the Wilson Bank Holding Company 2009 Stock Option Plan (the “2009 Stock Option Plan”). The 2009 Stock Option Plan was effective as of April 14, 2009. Under the 2009 Stock Option Plan, awards could be in the form of options to acquire common stock of the Company. Subject to adjustment as provided by the terms of the 2009 Stock Option Plan, the maximum number of shares of common stock with respect to which awards could be granted under the 2009 Stock Option Plan was 100,000 shares. The 2009 Stock Option Plan terminated on April 13, 2019, and no additional awards may be issued under the 2009 Stock Option Plan. The awards granted under the 2009 Stock Option Plan prior to the plan's expiration will remain outstanding until exercised or otherwise terminated. As of September 30, 2023, the Company had outstanding 3,333 options under the 2009 Stock Option Plan with a weighted average exercise price of $ 35.52 . During the second quarter of 2016, the Company’s shareholders approved the Wilson Bank Holding Company 2016 Equity Incentive Plan, which authorizes awards of up to 750,000 shares of common stock. The 2016 Equity Incentive Plan was approved by the Board of Directors and effective as of January 25, 2016 and approved by the Company’s shareholders on April 12, 2016. On September 26, 2016, the Board of Directors approved an amendment and restatement of the 2016 Equity Incentive Plan (as amended and restated the “2016 Equity Incentive Plan”). Except for certain limitations, awards can be in the form of stock options (both incentive stock options and non-qualified stock options), stock appreciation rights, restricted shares and restricted share units, performance awards and other stock-based awards. As of September 30, 2023, the Company had 175,295 shares remaining available for issuance under the 2016 Equity Incentive Plan. As of September 30, 2023, the Company had outstanding 221,991 options with a weighted average exercise price of $ 57.05 , 161,195 cash-settled stock appreciation rights with a weighted average exercise price of $ 54.54 and 17,015 restricted share awards, restricted share unit awards, and performance share unit awards under the 2016 Equity Incentive Plan. Stock Options and Stock Appreciation Rights As of September 30, 2023, the Company had outstanding 225,324 stock options with a weighted average exercise price of $ 56.73 and 161,195 cash-settled stock appreciation rights with a weighted average exercise price of $ 54.54 . The following table summarizes information about stock options and cash-settled SARs activity for the nine months ended September 30, 2023 and 2022 : September 30, 2023 September 30, 2022 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 414,778 $ 55.13 357,254 $ 50.18 Granted 5,000 69.00 114,332 64.06 Exercised ( 28,092 ) 47.23 ( 34,508 ) 41.95 Forfeited or expired ( 5,167 ) 60.35 ( 1,167 ) 46.81 Outstanding at end of period 386,519 $ 55.82 435,911 $ 54.48 Options and SARs exercisable at September 30 181,906 $ 48.72 168,017 $ 43.67 As of September 30, 2023, there was $ 3,805,000 of total unrecognized cost related to non-vested stock options and SARs granted under the Company's equity incentive plans. The cost is expected to be recognized over a weighted-average period of 3.11 years. Time-based Vesting Restricted Shares and Restricted Share Units A summary of restricted share awards and restricted share unit awards activity for the nine months ended September 30, 2023 is as follows: Restricted Share Awards Restricted Share Units Shares Weighted Average Grant-Date Fair Value Shares Weighted Average Grant-Date Fair Value Outstanding at December 31, 2022 1,075 $ 64.03 — $ — Granted — — 14,833 69.00 Vested — — — — Forfeited — — — — Outstanding at September 30, 2023 1,075 $ 64.03 14,833 $ 69.00 The restricted shares and restricted share units vest over various time periods. As of September 30, 2023, there was $ 26,000 of unrecognized compensation cost related to non-vested restricted share awards. The cost is expected to be expensed over a weighted-average period of 1.75 years. As of September 30, 2023, there was $ 859,000 of unrecognized compensation cost related to non-vested restricted share units, all of which were granted to employees of the Bank during the second quarter of 2023. The cost is expected to be expensed over a weighted-average period of 4.63 years. Performance-Based Vesting Restricted Stock Units ("PSUs") The Company awards performance-based restricted stock units to officers and employees of the Bank. Under the terms of the awards, the number of units that will be earned and thereafter settled in shares of common stock will be based on the employee's performance against certain performance metrics over a fixed three-year performance period. Compensation expense for PSUs is estimated each period based on the fair value of the Company's common stock at the grant date and the most probable outcome of the performance condition, adjusted for the passage of time within the performance period of the awards. The following tables detail the PSUs outstanding at September 30, 2023. Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at December 31, 2022 — $ — Granted 1,107 67.85 Vested — — Forfeited or expired — — Outstanding at September 30, 2023 1,107 $ 67.85 Grant Year Grant Price Applicable Performance Period Period in which units to be settled PSUs Outstanding 2023 $ 67.85 2023-2025 2024-2026 1,107 As of September 30, 2023, there was $ 54,000 of total unrecognized cost related to non-vested performance based restricted share units. The cost is expected to be expensed over a weighted-average period of 2.25 years.

Regulatory Capital

Regulatory Capital	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
Regulatory Capital	Note 7. Regulatory Capital Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. The net unrealized gain or loss on available for sale securities is not included in computing regulatory capital. Management believes as of September 30, 2023, the Bank and the Company meet all capital adequacy requirements to which they are subject. Prompt corrective action regulations provide five classifications: well capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If an institution is classified as adequately capitalized or lower, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is growth and expansion, and capital restoration plans are required. As of September 30, 2023 and December 31, 2022 , the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the institution’s category. The Company’s and the Bank’s actual capital amounts and ratios as of September 30, 2023 and December 31, 2022 are presented in the following tables. The capital conservation buffer of 2.5% is not included in the required minimum ratios of the tables presented below. Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2023 Total capital to risk weighted assets: Consolidated $ 548,647 13.9 % $ 314,720 8.0 % $ 393,400 10.0 % Wilson Bank 547,689 13.9 314,603 8.0 393,254 10.0 Tier 1 capital to risk weighted assets: Consolidated 500,785 12.7 236,039 6.0 314,719 8.0 Wilson Bank 499,827 12.7 235,953 6.0 314,604 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 500,729 12.7 177,029 4.5 N/A N/A Wilson Bank 499,771 12.7 176,964 4.5 255,615 6.5 Tier 1 capital to average assets: Consolidated 500,785 10.6 188,408 4.0 N/A N/A Wilson Bank 499,827 10.6 188,342 4.0 235,428 5.0 Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2022 Total capital to risk weighted assets: Consolidated $ 512,025 13.5 % $ 303,440 8.0 % $ 379,300 10.0 % Wilson Bank 509,169 13.4 303,334 8.0 379,168 10.0 Tier 1 capital to risk weighted assets: Consolidated 466,076 12.3 227,580 6.0 303,440 8.0 Wilson Bank 463,220 12.2 227,500 6.0 303,333 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 466,061 12.3 170,685 4.5 N/A N/A Wilson Bank 463,205 12.2 170,625 4.5 246,458 6.5 Tier 1 capital to average assets: Consolidated 466,076 11.2 166,712 4.0 N/A N/A Wilson Bank 463,220 11.1 166,648 4.0 208,310 5.0 Dividend Restrictions The Company and the Bank are subject to dividend restrictions set forth by the Tennessee Department of Financial Institutions and federal banking agencies, as applicable. Additional restrictions may be imposed by the Tennessee Department of Financial Institutions and federal banking agencies under the powers granted to them by law.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8. Fair Value Measurements FASB ASC 820, Fair Value Measurements and Disclosures , which defines fair value, establishes a framework for measuring fair value in U.S. GAAP and expands disclosures about fair value measurements. The definition of fair value focuses on the exit price, i.e., the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, not the entry price (i.e., the price that would be paid to acquire the asset or received to assume the liability at the measurement date). The statement emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, the fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. Valuation Hierarchy FASB ASC 820 establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows: • Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for assets and liabilities measured at fair value, as well as the general classification of such assets and liabilities pursuant to the valuation hierarchy. Assets Securities available-for-sale — Where quoted prices are available for identical securities in an active market, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities include highly liquid government securities and certain other financial products. If quoted market prices are not available, then fair values are estimated by using pricing models that use observable inputs or quoted prices of securities with similar characteristics and are classified within Level 2 of the valuation hierarchy. In certain cases where there is limited activity or less transparency around inputs to the valuation and more complex pricing models or discounted cash flows are used, securities are classified within Level 3 of the valuation hierarchy. Hedged loans — The fair value of our hedged loan portfolio is intended to approximate the fair value that a market participant would realize in a hypothetical orderly transaction. Collateral dependent loans – Collateral dependent loans are measured at the fair value of the collateral securing the loan less estimated selling costs. The fair value of real estate collateral is determined based on real estate appraisals which are generally based on recent sales of comparable properties which are then adjusted for property specific factors. Non-real estate collateral is valued based on various sources, including third party asset valuations and internally determined values based on cost adjusted for depreciation and other judgmentally determined discount factors. Collateral dependent loans are classified within Level 3 of the valuation hierarchy due to the unobservable inputs used in determining their fair value such as collateral values and the borrower's underlying financial condition. Other real estate owned — Other real estate owned (“OREO”) represents real estate foreclosed upon by the Company through loan defaults by customers or acquired in lieu of foreclosure. Substantially all of these amounts relate to construction and land development loans, other loans secured by land, and commercial real estate loans for which the Company believes it has adequate collateral. Upon foreclosure, the property is recorded at the lower of cost or fair value, based on appraised value, less selling costs estimated as of the date acquired with any loss recognized as a charge-off through the allowance for credit losses. Additional OREO losses for subsequent valuation downward adjustments are determined on a specific property basis and are included as a component of noninterest expense along with holding costs. Any gains or losses realized at the time of disposal are also reflected in noninterest expense, as applicable. OREO is included in Level 3 of the valuation hierarchy due to the lack of observable market inputs into the determination of fair value. Appraisal values are property-specific and sensitive to the changes in the overall economic environment. Mortgage loans held-for-sale — Mortgage loans held-for-sale are carried at fair value, and are classified within Level 2 of the valuation hierarchy. The fair value of mortgage loans held-for-sale is determined using quoted prices for similar assets, adjusted for specific attributes of that loan. Derivative Instruments — The fair values of derivatives are based on valuation models using observable market data as of the measurement date (Level 2). Other investments — Included in other investments are investments recorded at fair value primarily in certain nonpublic investments and funds. The valuation of these nonpublic investments requires management judgment due to the absence of observable quoted market prices, inherent lack of liquidity and the long-term nature of such assets. These investments are valued initially based upon transaction price. The carrying values of other investments are adjusted either upwards or downwards from the transaction price to reflect expected exit values as evidenced by financing and sale transactions with third parties. These investments are included in Level 3 of the valuation hierarchy if the entities and funds are not widely traded and the underlying investments are in privately-held and/or start-up companies for which market values are not readily available. The following tables present the financial instruments carried at fair value as of September 30, 2023 and December 31, 2022, by caption on the consolidated balance sheet and by FASB ASC 820 valuation hierarchy (as described above): Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2023 Hedged Loans $ 25,410 — 25,410 — Investment securities available-for-sale: U.S. Treasury and other U.S. government 6,520 6,520 — — U.S. Government sponsored enterprises 141,344 — 141,344 — Mortgage-backed securities 389,680 — 389,680 — Asset-backed securities 41,006 — 41,006 — Corporate bonds 2,403 — 2,403 — State and municipal securities 174,826 — 174,826 — Total investment securities available-for-sale 755,779 6,520 749,259 — Mortgage loans held for sale 5,530 — 5,530 — Derivative instruments 4,923 — 4,923 — Other investments 2,005 — — 2,005 Total assets $ 793,647 6,520 785,122 2,005 Derivative instruments $ — — — — Total liabilities $ — — — — December 31, 2022 Hedged Loans $ 25,452 — 25,452 — Investment securities available-for-sale: U.S. Treasury and other U.S. government 6,497 6,497 — — U.S. Government sponsored enterprises 145,212 — 145,212 — Mortgage-backed securities 444,438 — 444,438 — Asset-backed securities 45,250 — 45,250 — Corporate bonds 2,403 — 2,403 — State and municipal securities 179,012 — 179,012 — Total investment securities available-for-sale 822,812 6,497 816,315 — Mortgage loans held for sale 3,355 — 3,355 — Derivative instruments 4,705 — 4,705 — Other investments 1,965 — — 1,965 Total assets $ 858,289 6,497 849,827 1,965 Derivative instruments $ — — — — Total liabilities $ — — — — Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2023 Other real estate owned $ — — — — Collateral dependent loans (¹) 4,866 — — 4,866 Total $ 4,866 — — 4,866 December 31, 2022 Other real estate owned $ — — — — Collateral dependent loans (¹) 638 — — 638 Total $ 638 — — 638 (1) As of September 30, 2023 and December 31, 2022 no reserve was recorded on collateral dependent loans. The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which we have utilized Level 3 inputs to determine fair value at September 30, 2023 and December 31, 2022: Valuation Significant Unobservable Inputs Weighted Average Collateral dependent loans Appraisal Estimated costs to sell 10 % Other real estate owned Appraisal Estimated costs to sell 10 % (1) The fair value is generally determined through independent appraisals of the underlying collateral, which may include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent. In the case of its investment securities portfolio, the Company monitors the valuation technique utilized by various pricing agencies to ascertain when transfers between levels have been affected. The nature of the remaining assets and liabilities is such that transfers in and out of any level are expected to be rare. For the nine months ended September 30, 2023 , there were no transfers between Levels 1, 2 or 3. The table below includes a rollforward of the balance sheet amounts for the nine months ended September 30, 2023 and 2022 (including the change in fair value) for financial instruments classified by the Company within Level 3 of the valuation hierarchy for assets and liabilities measured at fair value on a recurring basis. When a determination is made to classify a financial instrument within Level 3 of the valuation hierarchy, the determination is based upon the significance of the unobservable factors to the overall fair value measurement. However, since Level 3 financial instruments typically include, in addition to the unobservable or Level 3 components, observable components (that is, components that are actively quoted and can be validated to external sources), the gains and losses in the table below include changes in fair value due in part to observable factors that are part of the valuation methodology (in thousands): For the Three Months Ended September 30, 2023 2022 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, July 1 $ 2,047 — $ 2,026 — Total realized gains (losses) included in income ( 42 ) — 47 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 2,005 — $ 2,073 — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ ( 42 ) — $ 47 — For the Nine Months Ended September 30, 2023 2022 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 1,965 — $ 2,034 — Total realized gains (losses) included in income 40 — 39 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 2,005 — $ 2,073 — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ 40 — $ 39 — The following methods and assumptions were used by the Company in estimating its fair value disclosures for financial instruments that are not measured at fair value. In cases where quoted market prices or observable components are not available, fair values are based on estimates using discounted cash flow models. Those models are significantly affected by the assumptions used, including the discount rates, estimates of future cash flows and borrower creditworthiness. The fair value estimates presented herein are based on pertinent information available to management as of September 30, 2023 and December 31, 2022. Such amounts have not been revalued for purposes of these consolidated financial statements since those dates and, therefore, current estimates of fair value may differ significantly from the amounts presented herein. Cash and cash equivalents — The carrying amounts of cash and short-term instruments approximate fair values and are classified as Level 1. Loans — The fair value of our loan portfolio includes a credit risk factor in the determination of the fair value of our loans. This credit risk assumption is intended to approximate the fair value that a market participant would realize in a hypothetical orderly transaction. Our loan portfolio is initially fair valued using a segmented approach. We divide our loan portfolio into the following categories: variable rate loans, collateral dependent loans and all other loans. The results are then adjusted to account for credit risk. For variable-rate loans that reprice frequently and have no significant change in credit risk, fair values approximate carrying values. Fair values for collateral dependent loans are estimated using discounted cash flow models or based on the fair value of the underlying collateral. For other loans, fair values are estimated using discounted cash flow models, using current market interest rates offered for loans with similar terms to borrowers of similar credit quality. The values derived from the discounted cash flow approach for each of the above portfolios are then further discounted to incorporate credit risk to determine the exit price. Mortgage servicing rights — The fair value of servicing rights is based on the present value of estimated future cash flows of mortgages sold, stratified by rate and maturity date. Assumptions that are incorporated in the valuation of servicing rights include assumptions about prepayment speeds on mortgages and the cost to service loans. Deposits and Federal Home Loan Bank borrowings — Fair values for deposits and Federal Home Loan Bank borrowings are estimated using discounted cash flow models, using current market interest rates offered on deposits with similar remaining maturities. Off-Balance Sheet Instruments — The fair values of the Company’s off-balance-sheet financial instruments are based on fees charged to enter into similar agreements. However, commitments to extend credit do not represent a significant value to the Company until such commitments are funded. The following table presents the carrying amounts, estimated fair value and placement in the fair valuation hierarchy of the Company’s financial instruments at September 30, 2023 and December 31, 2022. This table excludes financial instruments for which the carrying amount approximates fair value. For short-term financial assets such as cash and cash equivalents, the carrying amount is a reasonable estimate of fair value due to the relatively short time between the origination of the instrument and its expected realization. Carrying/ Notional Estimated Quote Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters (in Thousands) Amount Fair Value (¹) (Level 1) (Level 2) (Level 3) September 30, 2023 Financial assets: Cash and cash equivalents $ 132,040 132,040 132,040 — — Loans, net 3,463,485 3,318,630 — — 3,318,630 Mortgage servicing rights 1,134 1,527 — 1,527 — Financial liabilities: Deposits 4,186,198 3,623,219 — — 3,623,219 December 31, 2022 Financial assets: Cash and cash equivalents $ 104,789 104,789 104,789 — — Loans, net 3,088,344 2,992,161 — — 2,992,161 Mortgage servicing rights 1,065 1,252 1,252 Financial liabilities: Deposits 3,892,705 3,210,581 — — 3,210,581 (1) Estimated fair values are consistent with an exit-price concept. The assumptions used to estimate the fair values are intended to approximate those that a market-participant would realize in a hypothetical orderly transaction.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 9. Income Taxes Accounting Standards Codification (“ASC”) 740, Income Taxes , defines the threshold for recognizing the benefits of tax return positions in the financial statements as “more-likely-than-not” to be sustained by the taxing authority. This section also provides guidance on the derecognition, measurement and classification of income tax uncertainties, along with any related interest and penalties, and includes guidance concerning accounting for income tax uncertainties in interim periods. As of September 30, 2023 , the Company had no unrecognized tax benefits related to Federal or state income tax matters and does not anticipate any material increase or decrease in unrecognized tax benefits relative to any tax positions taken prior to September 30, 2023. The Company's effective tax rate for the three and n ine months ended September 30, 2023 was 22.15 % and 22.49 % compared to 22.95 % and 22.83 % for the same periods in 2022 . The difference between the effective tax rate and the federal and state income tax statutory rate of 26.14 % at September 30, 2023 and 2022 is primarily due to investments in bank qualified municipal securities, participation in the Tennessee Community Investment Tax Credit (CITC) program, and tax benefits associated with share-based compensation and bank-owned life insurance, offset in part by the limitation on deductibility of meals and entertainment expense and non-deductible executive compensation. As of and for the nine months ended September 30, 2023 , the Company has no t accrued or recognized interest or penalties related to uncertain tax positions. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company and the Bank file consolidated U.S. Federal and State of Tennessee income tax returns. The Company is currently open to audit under the statute of limitations by the State of Tennessee for the years ended December 31, 2019 through 2022 and the IRS for the years ended December 31, 2020 through 2022.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Note 10. Earnings Per Share The computation of basic earnings per share is based on the weighted average number of common shares outstanding during the period, adjusted for stock splits. The computation of diluted earnings per share for the Company begins with the basic earnings per share and includes the effect of common shares contingently issuable from stock options, restricted share units and performance share units. The following is a summary of components comprising basic and diluted earnings per share (“EPS”) for the three and nine months ended September 30, 2023 and 2022 : Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 (Dollars in Thousands Except (Dollars in Thousands Except Basic EPS Computation: Numerator – Earnings available to common stockholders $ 11,486 $ 15,190 $ 37,716 $ 40,702 Denominator – Weighted average number of common 11,645,953 11,429,027 11,589,098 11,348,628 Basic earnings per common share $ 0.99 $ 1.33 $ 3.25 $ 3.59 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 11,486 $ 15,190 $ 37,716 $ 40,702 Denominator – Weighted average number of common 11,645,953 11,429,027 11,589,098 11,348,628 Dilutive effect of stock options, RSUs and PSUs 30,223 31,916 29,743 31,627 Weighted average diluted common shares outstanding 11,676,176 11,460,943 11,618,841 11,380,255 Diluted earnings per common share $ 0.98 $ 1.33 $ 3.25 $ 3.58

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Note 11. Commitments and Contingent Liabilities In the normal course of business, the Bank has entered into off-balance sheet financial instruments which include commitments to extend credit (i.e., including unfunded lines of credit) and standby letters of credit. Commitments to extend credit are usually the result of lines of credit granted to existing borrowers under agreements that the total outstanding indebtedness will not exceed a specific amount during the term of the indebtedness. Typical borrowers are commercial concerns that use lines of credit to supplement their treasury management functions, thus their total outstanding indebtedness may fluctuate during any time period based on the seasonality of their business and the resultant timing of their cash flows. Other typical lines of credit are related to home equity loans granted to consumers. Commitments to extend credit generally have fixed expiration dates or other termination clauses and may require payment of a fee. Standby letters of credit are generally issued on behalf of an applicant (the Bank's customer) to a specifically named beneficiary and are the result of a particular business arrangement that exists between the applicant and the beneficiary. Standby letters of credit have fixed expiration dates and are usually for terms of two years or less unless terminated sooner due to criteria specified in the standby letter of credit. A typical arrangement involves the applicant routinely being indebted to the beneficiary for such items as inventory purchases, insurance, utilities, lease guarantees or other third party commercial transactions. The standby letter of credit would permit the beneficiary to obtain payment from the Bank under certain prescribed circumstances. Subsequently, the Bank would then seek reimbursement from the applicant pursuant to the terms of the standby letter of credit. The Bank follows the same credit policies and underwriting practices when making these commitments as it does for on-balance sheet instruments. Each customer’s creditworthiness is evaluated on a case-by-case basis, and the amount of collateral obtained, if any, is based on management’s credit evaluation of the customer. Collateral held varies but may include cash and cash equivalents, real estate and improvements, marketable securities, accounts receivable, inventory, equipment, and personal property. The contractual amounts of these commitments are not reflected in the consolidated financial statements and would only be reflected if drawn upon. Since many of the commitments are expected to expire without being drawn upon, the contractual amounts do not necessarily represent future cash requirements. However, should the commitments be drawn upon and should our customers default on their resulting obligation to us, the Company’s maximum exposure to credit loss, without consideration of collateral, is represented by the contractual amount of those instruments. A summary of the Company’s total contractual amount for all off-balance sheet commitments at September 30, 2023 is as follows: Commitments to extend credit $ 1,042,881,000 Standby letters of credit $ 103,349,000 Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures. The allowance for credit losses on off-balance-sheet credit exposures is a liability account, calculated in accordance with ASC 326, representing expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. No allowance is recognized if we have the unconditional right to cancel the obligation. Off-balance-sheet credit exposures primarily consist of amounts available under outstanding lines of credit and letters of credit detailed in the table above. For the period of exposure, the estimate of expected credit losses considers both the likelihood that funding will occur and the amount expected to be funded over the estimated remaining life of the commitment or other off-balance-sheet exposure. The likelihood and expected amount of funding are based on historical utilization rates. The amount of the allowance represents management's best estimate of expected credit losses on commitments expected to be funded over the contractual life of the commitment. Estimating credit losses on amounts expected to be funded uses the same methodology as described for loans in Note 2 - Loans and Allowance for Credit Losses as if such commitments were funded. The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the nine months ended September 30, 2023 and 2022 . (In Thousands) 2023 2022 Beginning balance, January 1 $ 6,136 955 Impact of adopting ASC 326 — 6,195 Credit loss expense (benefit) ( 2,975 ) ( 298 ) Ending balance, September 30, $ 3,161 6,852 The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the three months ended September 30, 2023 and 2022. (In Thousands) 2023 2022 Beginning balance, July 1 $ 3,838 7,367 Impact of adopting ASC 326 — — Credit loss expense (benefit) ( 677 ) ( 515 ) Ending balance, September 30, $ 3,161 6,852 The Bank originates residential mortgage loans, sells them to third-party purchasers, and may or may not retain the servicing rights. These loans are originated internally and are primarily to borrowers in the Company’s geographic market footprint. These sales are typically to investors that follow guidelines of conventional government sponsored entities ("GSE") and the Department of Housing and Urban Development/U.S. Department of Veterans Affairs ("HUD/VA"). Generally, loans held for sale are underwritten by the Company, including HUD/VA loans. In the fourth quarter of 2018, the Bank began to participate in a mandatory delivery program that requires the Bank to deliver a particular volume of mortgage loans by agreed upon dates. A majority of the Bank’s secondary mortgage volume is delivered to the secondary market via mandatory delivery with the remainder done on a best efforts basis. The Bank does not realize any exposure delivery penalties as the mortgage department only bids loans post-closing to ensure that 100 % of the loans are deliverable to the investors. Each purchaser has specific guidelines and criteria for sellers of loans, and the risk of credit loss with regard to the principal amount of the loans sold is generally transferred to the purchasers upon sale. While the loans are sold without recourse, the purchase agreements require the Bank to make certain representations and warranties regarding the existence and sufficiency of file documentation and the absence of fraud by borrowers or other third parties such as appraisers in connection with obtaining the loan. If it is determined that the loans sold were in breach of these representations or warranties or the loan had an early payoff or payment default, the Bank has obligations to either repurchase the loan for the unpaid principal balance and related investor fees or make the purchaser whole for the economic benefits of the loan. To date, repurchase activity pursuant to the terms of these representations and warranties or due to early payoffs or payment defaults has been insignificant and has resulted in insignificant losses to the Company. Based on information currently available, management believes that the Bank does not have significant exposure to contingent losses that may arise relating to the representations and warranties that it has made in connection with its mortgage loan sales or for early payoffs or payment defaults of such mortgage loans. Various legal claims also arise from time to time in the normal course of business. In the opinion of management, the resolution of these claims outstanding at September 30, 2023 will not have a material impact on the Company’s consolidated financial statements.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 12. Subsequent Events ASC 855, Subsequent Events, establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued. Wilson Bank Holding Company evaluated all events or transactions that occurred after September 30, 2023 , through the date of the issued financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Nature of Business	Nature of Business — Wilson Bank Holding Company (the “Company”) is a bank holding company whose primary business is conducted by its wholly-owned subsidiary, Wilson Bank & Trust (the “Bank”). The Bank is a commercial bank headquartered in Lebanon, Tennessee. The Bank provides a full range of banking services in its primary market areas of Wilson, Davidson, Rutherford, Trousdale, Sumner, Dekalb, Putnam, Smith, Hamilton, and Williamson Counties, Tennessee. On June 1, 2022, the Bank began operations with a newly-formed joint venture, Encompass Home Lending LLC ("Encompass") of which the Bank owns 51 % of the outstanding membership interests. Encompass offers residential mortgage banking services to customers of certain home builders in the Bank's markets as well as other mortgage customers.
Basis of Presentation	Basis of Presentation — The accompanying unaudited, consolidated financial statements have been prepared in accordance with instructions to Form 10-Q and therefore do not include all information and footnotes necessary for a fair presentation of financial position, results of operations, and cash flows in conformity with U.S. generally accepted accounting principles. All adjustments consisting of normally recurring accruals that, in the opinion of management, are necessary for a fair presentation of the financial position and results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s consolidated audited financial statements and related notes appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. These consolidated financial statements include the accounts of the Company, the Bank, and Encompass. Significant intercompany transactions and accounts are eliminated in consolidation.
Use of Estimates	Use of Estimates — The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term include the determination of the allowance for credit losses, the valuation of deferred tax assets, determination of any impairment of goodwill or other intangibles, the valuation of other real estate (if any), and the fair value of financial instruments. These financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. There have been no significant changes to the Company’s significant accounting policies as disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 .
Accounting Changes, Reclassifications and Restatements	Accounting Changes, Reclassifications and Restatements – Certain items in prior financial statements have been reclassified to conform to the current presentation. In addition, on January 1, 2022, we adopted Accounting Standards Update (“ASU”) 2016 - 13, “Financial Instruments - Credit Losses (Topic 326 ): Measurement of Credit Losses on Financial Instruments,” as subsequently updated for certain clarifications, targeted relief and codification improvements. Accounting Standards Codification (“ASC”) Topic 326 (“ASC 326 ”) replaces the previous “incurred loss” model for measuring credit losses, which encompassed allowances for current known and inherent losses within the portfolio, with an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. The new current expected credit loss (“CECL”) model requires the measurement of all expected credit losses for financial assets measured at amortized cost and certain off-balance-sheet credit exposures based on historical experience, current conditions, and reasonable and supportable forecasts. ASC 326 also requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. In addition, ASC 326 includes certain changes to the accounting for available-for-sale securities including the requirement to present credit losses as an allowance rather than as a direct write-down for available-for-sale securities management does not intend to sell or believes that it is more likely than not they will be required to sell before recovery of its amortized cost basis. In connection with the adoption of ASC 326, we revised certain accounting policies and implemented certain accounting policy elections. The revised accounting policies are described below.
Allowance for Credit Losses - Loans	Allowance For Credit Losses - Loans — The allowance for credit losses on loans is a contra-asset valuation account, calculated in accordance with ASC 326, that is deducted from the amortized cost basis of loans to present management's best estimate of the net amount expected to be collected. Loans are charged-off against the allowance when deemed uncollectible by management. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Adjustments to the allowance are reported in our income statement as a component of credit loss expense. Management has made the accounting policy election to exclude accrued interest receivable on loans from the estimate of credit losses. Further information regarding our policies and methodology used to estimate the allowance for credit losses on loans is presented in Note 2 - Loans and Allowance for Credit Losses.
Allowance for Credit Losses - Off-Balance-Sheet Credit Exposures	Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures — The allowance for credit losses on off-balance-sheet credit exposures is a liability account, calculated in accordance with ASC 326, representing expected credit losses over the contractual period for which we are exposed to credit risk resulting from a contractual obligation to extend credit. No allowance is recognized if we have the unconditional right to cancel the obligation. The allowance is reported as a component of accrued interest payable and other liabilities in our consolidated balance sheets. Adjustments to the allowance are reported in our income statement as a component of non-interest expense. Further information regarding our policies and methodology used to estimate the allowance for credit losses on off-balance-sheet credit exposures is presented in Note 11 - Commitments and Contingent Liabilities.
Securities	Securities – Securities are classified as held to maturity and carried at amortized cost when management has the positive intent and ability to hold them until maturity. Securities to be held for indefinite periods of time are classified as available for sale and carried at fair value, with the unrealized holding gains and losses (those for which no allowance for credit losses are recorded) reported as a component of other comprehensive earnings, net of tax. Securities held for resale in anticipation of short-term market movements are classified as trading and are carried at fair value, with changes in unrealized holding gains and losses included in income. Management determines the appropriate classification of securities at the time of purchase. Securities with limited marketability, such as stock in the Federal Reserve Bank and the Federal Home Loan Bank, are carried at cost. Interest income on securities includes amortization of purchase premiums and discounts. Premiums and discounts on securities are generally amortized using the interest method with a constant effective yield without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Premiums on callable securities are amortized to their earliest call date. A security is placed on non-accrual status if (i) principal or interest has been in default for a period of 90 days or more or (ii) full payment of principal and interest is not expected. Interest accrued but not received for a security placed on non-accrual status is reversed against interest income. Gains and losses on sales are recorded on the trade date and are derived from the amortized cost of the security sold.
Allowance for Credit Losses - Securities Available-for-Sale	Allowance for Credit Losses - Securities Available-for-Sale — For any securities classified as available-for-sale that are in an unrealized loss position at the balance sheet date, the Company assesses whether or not it intends to sell the security, or more likely than not will be required to sell the security, before recovery of its amortized cost basis. If either criteria is met, the security's amortized cost basis is written down to fair value through net income. If neither criteria is met, the Company evaluates whether any portion of the decline in fair value is the result of credit deterioration. Such evaluations consider the extent to which the amortized cost of the security exceeds its fair value, changes in credit ratings and any other known adverse conditions related to the specific security. If the evaluation indicates that a credit loss exists, an allowance for credit losses is recorded for the amount by which the amortized cost basis of the security exceeds the present value of cash flows expected to be collected, limited by the amount by which the amortized cost exceeds fair value. Any impairment not recognized in the allowance for credit losses is recognized in other comprehensive income.
Newly Issued Not Yet Effective Standards	Newly Issued Not Yet Effective Standards Information about certain recently issued accounting standards updates is presented below. Also refer to Note 1 - Accounting Standards Updates in our 2022 Form 10-K for additional information related to previously issued accounting standards updates. Accounting Standards Update ("ASU") 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions , in June 2022, the FASB issued this pronouncement which clarifies the guidance in ASC 820 when measuring the fair value of equity securities subject to contractual restrictions that prohibit the sale of an equity security. This update also requires specific disclosures related to these types of securities. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. Early adoption is permitted, including early adoption in an interim period. An entity should apply ASU 2022-03 prospectively once adopted. The Company is assessing ASU 2022-03 and its potential impact on its accounting and disclosures. Recently Adopted Accounting Standards ASU 2016-13, “ Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ” ASU 2016 - 13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts and requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. As noted above, effective January 1, 2022 the Company adopted ASU 2016 - 13, which resulted in a $ 7.6 million decrease to the allowance for credit losses and a $ 6.2 million increase to the reserve for unfunded commitments, resulting in a $ 1.0 million increase in retained earnings (net of taxes). See Note 2 – Loans and Allowance for Credit Losses for additional information. ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. In March 2020, the FASB issued this pronouncement and has issued subsequent amendments thereto, which provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. The ASU provides optional expedients and exceptions for applying generally accepted accounting principles to contract modifications and hedging relationships, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance was effective for all entities as of March 12, 2020 through December 31, 2022. In December 2022, the FASB issued an update to Accounting Standards Update 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting with Accounting Standards Update 2022-06, Reference Rate Reform (Topic 848): Deferral of the Sunset Date of Topic 848, which updated the effective date to be March 12, 2020 through December 31, 2024. The Company has implemented a transition plan to identify and modify its loans and other financial instruments, including certain indebtedness, with attributes that are either directly or indirectly influenced by LIBOR. The Company has moved the majority of its LIBOR-based loans to its preferred replacement index, a Secured Overnight Financing Rate ("SOFR") based index as of September 30, 2023. For the Company’s currently outstanding LIBOR-based loans, the timing and manner in which each customer's interest rate transitions to a replacement index will vary on a case-by-case basis and should occur at the next repricing date for these loans. ASU 2022-01, “ Derivatives and Hedging (Topic 815): Fair Value Hedging - Portfolio Layer Method. ” ASU 2022 - 01 was issued to expand the scope of assets eligible for portfolio layer method hedging to include all financial assets. The update also expands the current last-of-layer method that permits only one hedged layer to allow multiple hedged layers of a single closed portfolio. The last-of-layer method is renamed the portfolio layer method, because more than the last layer of a portfolio could be hedged. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The adoption of ASU 2022-01 did not have a significant impact on our financial statements. ASU 2022-02, “ Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. ” ASU 2022 - 02 was issued to respond to feedback received from post-implementation review of Topic 326. The amendments eliminate the troubled debt restructuring (TDR) recognition and measurement guidance and now require that an entity evaluate whether the modification represents a new loan or a continuation of an existing loan. The amendments enhance existing disclosures and include new disclosure requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. To improve consistency for vintage disclosures, the ASU requires that public business entities disclose current-period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of Subtopic 326 - 20. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022. The adoption of ASU 2022-02 did not have a significant impact on our financial statements. Other than those previously discussed, there were no other recently issued accounting pronouncements that are expected to materially impact the Company.

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Schedule of Loans	(In Thousands) September 30, 2023 December 31, 2022 Residential 1-4 family real estate $ 936,759 $ 854,970 Commercial and multi-family real estate 1,192,948 1,064,297 Construction, land development and farmland 1,001,200 879,528 Commercial, industrial and agricultural 126,262 124,603 1-4 family equity lines of credit 187,702 151,032 Consumer and other 102,020 93,332 Total loans before net deferred loan fees 3,546,891 3,167,762 Net deferred loan fees ( 13,295 ) ( 14,153 ) Total loans 3,533,596 3,153,609 Less: Allowance for credit losses ( 44,701 ) ( 39,813 ) Net loans $ 3,488,895 $ 3,113,796
Allowance for Loan Losses	(In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2023 Allowance for credit losses - loans: Beginning balance January 1, $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813 Provision for credit losses 1,187 1,769 1,400 119 312 894 5,681 Charge-offs — — — — — ( 1,162 ) ( 1,162 ) Recoveries 19 — 17 1 — 332 369 Ending balance $ 8,516 17,068 14,722 1,557 1,482 1,356 44,701 (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2022 Allowance for credit losses - loans: Beginning balance January 1, $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Impact of adopting ASC 326 ( 3,393 ) ( 3,433 ) ( 266 ) 219 ( 324 ) ( 367 ) ( 7,564 ) Provision 1,048 1,155 2,504 106 312 935 6,060 Charge-offs ( 8 ) — — ( 9 ) — ( 1,038 ) ( 1,055 ) Recoveries 106 — 17 27 — 357 507 Ending balance $ 6,995 14,568 12,012 1,672 1,086 1,247 37,580 (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2023 Allowance for credit losses - loans: Beginning balance July 1, $ 8,231 16,544 14,189 1,567 1,422 1,410 43,363 Provision for credit losses 276 524 523 ( 11 ) 60 269 1,641 Charge-offs — — — — — ( 430 ) ( 430 ) Recoveries 9 — 10 1 — 107 127 Ending balance $ 8,516 17,068 14,722 1,557 1,482 1,356 44,701 (In Thousands) Residential Commercial Construction, Commercial, 1-4 family Consumer Total September 30, 2022 Allowance for credit losses - loans: Beginning balance July 1, $ 6,291 13,609 11,696 1,542 916 1,184 35,238 Provision 616 959 305 119 170 374 2,543 Charge-offs ( 8 ) — — ( 9 ) — ( 445 ) ( 462 ) Recoveries 96 — 11 20 — 134 261 Ending balance $ 6,995 14,568 12,012 1,672 1,086 1,247 37,580
Amortized Cost Bases of Collateral Dependent Loans	In Thousands Real Estate Other Total September 30, 2023 Residential 1-4 family real estate $ 1,954 — 1,954 Commercial and multi-family real estate 2,912 — 2,912 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — 4,866 — 4,866 In Thousands Real Estate Other Total December 31, 2022 Residential 1-4 family real estate $ 130 — 130 Commercial and multi-family real estate 508 — 508 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 638 — 638
Loans on Nonaccrual Status	In Thousands September 30, December 31, 2023 2022 Residential 1-4 family real estate $ — $ — Commercial and multi-family real estate — — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — Total $ — $ —
Age Analysis of Past Due Loans	(In thousands) 30-59 Days 60-89 Days Non Accrual Total Non Current Total Loans Recorded September 30, 2023 Residential 1-4 family real estate $ 2,790 121 326 3,237 933,522 936,759 $ 326 Commercial and multi-family real estate — — — — 1,192,948 1,192,948 — Construction, land development and 716 2,972 — 3,688 997,512 1,001,200 — Commercial, industrial and agricultural — 13 37 50 126,212 126,262 37 1-4 family equity lines of credit 364 27 102 493 187,209 187,702 102 Consumer and other 341 136 371 848 101,172 102,020 371 Total $ 4,211 3,269 836 8,316 3,538,575 3,546,891 $ 836 December 31, 2022 Residential 1-4 family real estate $ 2,046 1,080 426 3,552 851,418 854,970 $ 426 Commercial and multi-family real estate 397 1,626 400 2,423 1,061,874 1,064,297 400 Construction, land development and 591 — — 591 878,937 879,528 — Commercial, industrial and agricultural 49 62 — 111 124,492 124,603 — 1-4 family equity lines of credit 74 77 — 151 150,881 151,032 — Consumer and other 403 184 43 630 92,702 93,332 43 Total $ 3,560 3,029 869 7,458 3,160,304 3,167,762 $ 869
Modified Financing Receivables	(In Thousands) Principal Payment Term Interest Rate Combination Combination Term Extension and Interest Rate Reduction Total Class of Financing Receivable Residential 1-4 family real estate $ — $ 947 $ — $ — $ — $ — 0.10 % Commercial and multi-family real estate — 2,423 — — — — 0.20 % Construction, land development and — — — — — — — % Commercial, industrial and agricultural — — 96 — — — 0.08 % 1-4 family equity lines of credit — — — — — — — % Consumer and other — — — — — — — % Total $ — $ 3,370 $ 96 $ — $ — $ — 0.10 % In Thousands 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Past Due September 30, 2023 Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — Nine Months Ended September 30, 2023 Principal Weighted-Average Weighted-Average Months of Term Extension Residential 1-4 family real estate $ — — % — Commercial and multi-family real estate — — — Construction, land development and farmland — — — Commercial, industrial and agricultural — — 37 1-4 family equity lines of credit — — — Consumer and other — — — Total $ — — % 37 Three Months Ended September 30, 2023 Principal Forgiveness Weighted-Average Weighted-Average Residential 1-4 family real estate $ — — % — Commercial and multi-family real estate — — — Construction, land development and — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — Total $ — — % — In Thousands Nine Months Ended September 30, 2023 Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — In Thousands Three Months Ended September 30, 2023 Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Residential 1-4 family real estate $ — $ — $ — $ — Commercial and multi-family real estate — — — — Construction, land development and — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ —
Schedule of Loan Portfolio by Risk Rating	In Thousands 2023 2022 2021 2020 2019 Prior Revolving Loans Total September 30, 2023 Residential 1-4 family real estate Pass $ 123,086 299,032 247,424 91,773 58,232 94,153 18,669 932,369 Special mention 76 690 — 879 138 1,582 — 3,365 Substandard — — — — 129 896 — 1,025 Total Residential 1-4 family real estate $ 123,162 299,722 247,424 92,652 58,499 96,631 18,669 936,759 Residential 1-4 family real estate: Current-period gross charge-offs $ — — — — — — — — Commercial and multi-family real estate Pass $ 59,651 302,962 290,605 180,072 93,125 220,459 45,800 1,192,674 Special mention — — — 157 — 34 — 191 Substandard — — — — — 83 — 83 Total Commercial and multi-family real $ 59,651 302,962 290,605 180,229 93,125 220,576 45,800 1,192,948 Commercial and multi-family real estate: Current-period gross charge-offs $ — — — — — — — — Construction, land development and Pass $ 179,059 349,866 216,485 26,975 8,379 10,984 209,398 1,001,146 Special mention — — — — — 54 — 54 Substandard — — — — — — — — Total Construction, land development $ 179,059 349,866 216,485 26,975 8,379 11,038 209,398 1,001,200 Construction, land development and Current-period gross charge-offs $ — — — — — — — — Commercial, industrial and agricultural Pass $ 19,830 34,745 8,150 13,010 17,383 8,010 24,976 126,104 Special mention 96 — 13 — — — 12 121 Substandard — 37 — — — — — 37 Total Commercial, industrial and $ 19,926 34,782 8,163 13,010 17,383 8,010 24,988 126,262 Commercial, industrial and agricultural: Current-period gross charge-offs $ — — — — — — — — 1-4 family equity lines of credit Pass $ — — — — — — 187,160 187,160 Special mention — — — — — — 402 402 Substandard — — — — — — 140 140 Total 1-4 family equity lines of credit $ — — — — — — 187,702 187,702 1-4 family equity lines of credit: Current-period gross charge-offs $ — — — — — — — — Consumer and other Pass $ 25,998 17,704 6,390 15,334 4,990 6,511 24,780 101,707 Special mention 18 59 89 27 — — — 193 Substandard 7 98 1 12 — 2 — 120 Total Consumer and other $ 26,023 17,861 6,480 15,373 4,990 6,513 24,780 102,020 Consumer and other: Current-period gross charge-offs $ 55 150 51 4 — 1 901 1,162 In Thousands 2023 2022 2021 2020 2019 Prior Revolving Loans Total September 30, 2023 Pass $ 407,624 1,004,309 769,054 327,164 182,109 340,117 510,783 3,541,160 Special mention 190 749 102 1,063 138 1,670 414 4,326 Substandard 7 135 1 12 129 981 140 1,405 Total $ 407,821 1,005,193 769,157 328,239 182,376 342,768 511,337 3,546,891 In Thousands 2022 2021 2020 2019 2018 Prior Revolving Loans Total December 31, 2022 Residential 1-4 family real estate: Pass $ 290,315 262,690 106,107 61,984 29,526 81,229 17,751 849,602 Special mention 245 300 885 62 115 1,955 349 3,911 Substandard — — — 131 — 1,326 — 1,457 Total Residential 1-4 family real $ 290,560 262,990 106,992 62,177 29,641 84,510 18,100 854,970 Commercial and multi-family real Pass $ 271,403 246,265 161,326 107,908 74,494 166,267 36,342 1,064,005 Special mention — — 162 — — 40 — 202 Substandard — — — — — 90 — 90 Total Commercial and multi- $ 271,403 246,265 161,488 107,908 74,494 166,397 36,342 1,064,297 Construction, land development Pass $ 364,681 237,051 90,341 9,648 5,212 9,445 163,076 879,454 Special mention — — — — — 60 — 60 Substandard — — — — — 14 — 14 Total Construction, land $ 364,681 237,051 90,341 9,648 5,212 9,519 163,076 879,528 Commercial, industrial and Pass $ 39,222 10,812 15,743 20,441 5,062 4,641 28,567 124,488 Special mention 7 44 17 — — 47 — 115 Substandard — — — — — — — — Total Commercial, industrial and $ 39,229 10,856 15,760 20,441 5,062 4,688 28,567 124,603 1-4 family equity lines of credit: Pass $ — — — — — — 150,849 150,849 Special mention — — — — — — 67 67 Substandard — — — — — — 116 116 Total 1-4 family equity lines of $ — — — — — — 151,032 151,032 Consumer and other: Pass $ 28,487 11,163 18,075 5,995 345 6,757 22,166 92,988 Special mention 74 130 20 2 — — — 226 Substandard 74 19 13 — 11 1 — 118 Total Consumer and other $ 28,635 11,312 18,108 5,997 356 6,758 22,166 93,332 In Thousands 2022 2021 2020 2019 2018 Prior Revolving Total December 31, 2022 Pass $ 994,108 767,981 391,592 205,976 114,639 268,339 418,751 3,161,386 Special mention 326 474 1,084 64 115 2,102 416 4,581 Substandard 74 19 13 131 11 1,431 116 1,795 Total $ 994,508 768,474 392,689 206,171 114,765 271,872 419,283 3,167,762

Debt and Equity Securities (Tab

Debt and Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Debt and Equity Securities	Debt and equity securities at September 30, 2023 and December 31, 2022 are summarized as follows: September 30, 2023 Securities Available-For-Sale In Thousands Amortized Gross Gross Estimated U.S. Treasury and other U.S. government $ 7,378 — 858 6,520 U.S. Government-sponsored enterprises 172,243 — 30,899 141,344 Mortgage-backed securities 475,596 1 85,917 389,680 Asset-backed securities 42,763 46 1,803 41,006 Corporate bonds 2,500 — 97 2,403 Obligations of states and political 218,425 — 43,599 174,826 $ 918,905 47 163,173 755,779 December 31, 2022 Securities Available-For-Sale In Thousands Amortized Gross Gross Estimated U.S. Treasury and other U.S. government $ 7,353 — 856 6,497 U.S. Government-sponsored enterprises 177,261 — 32,049 145,212 Mortgage-backed securities 518,727 1 74,290 444,438 Asset-backed securities 47,538 — 2,288 45,250 Corporate bonds 2,500 — 97 2,403 Obligations of states and political 218,936 — 39,924 179,012 $ 972,315 1 149,504 822,812
Amortized Cost and Estimated Market Value of Debt Securities by Contractual Maturity	The amortized cost and estimated market value of debt securities at September 30, 2023 by contractual maturity are shown below. Available-For-Sale In Thousands Amortized Estimated Due in one year or less $ 318 $ 307 Due after one year through five years 115,247 101,585 Due after five years through ten years 254,596 209,175 Due after ten years 548,744 444,712 $ 918,905 $ 755,779
Gross Unrealized Losses and Fair Value of Investments	The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at September 30, 2023 and December 31, 2022. In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total September 30, 2023 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: U.S. Treasury and other $ — $ — — $ 6,520 $ 858 3 $ 6,520 $ 858 U.S. Government-sponsored — — — 141,344 30,899 57 141,344 30,899 Mortgage-backed securities 501 10 4 388,797 85,907 233 389,298 85,917 Asset-backed securities 8,752 648 4 27,242 1,155 24 35,994 1,803 Corporate bonds — — — 2,403 97 1 2,403 97 Obligations of states and 7,532 644 4 167,294 42,955 203 174,826 43,599 $ 16,785 $ 1,302 12 $ 733,600 $ 161,871 521 $ 750,385 $ 163,173 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2022 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: U.S. Treasury and other $ — $ — — $ 6,497 $ 856 — 6,497 $ 856 U.S. Government-sponsored 9,747 872 4 135,465 31,177 54 145,212 32,049 Mortgage-backed securities 148,441 14,601 113 295,431 59,689 136 443,872 74,290 Asset-backed securities 35,276 1,607 21 9,974 681 11 45,250 2,288 Corporate bonds 2,403 97 1 — — — 2,403 97 Obligations of states and 58,567 6,056 76 120,445 33,868 128 179,012 39,924 $ 254,434 $ 23,233 215 $ 567,812 $ 126,271 332 $ 822,246 $ 149,504

Derivatives (Tables)

Derivatives (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative [Line Items]
Summary of Fair Value Hedge Relationships	A summary of the Company's fair value hedge relationships as of September 30, 2023 and December 31, 2022 are as follows (in thousands): September 30, 2023 Balance Weighted Weighted Receive Notional Estimated Interest rate swap agreements - loans Other assets 6.67 0.65 % 1 month SOFR $ 30,000 $ 4,809 December 31, 2022 Balance Weighted Weighted Receive Notional Estimated Interest rate swap agreements - loans Other assets 7.42 0.65 % 1 month LIBOR $ 30,000 $ 4,520
Schedule of Amounts Recorded on the Balance Sheet Related to Cumulative Basis Adjustments for Fair Value Hedges	The following amounts were recorded on the balance sheet related to cumulative basis adjustments for fair value hedges at September 30, 2023 and December 31, 2022 (in thousands): Carrying Amount of the Cumulative Amount of Fair Value Hedging Line item on the balance sheet September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Loans $ 25,410 25,452 ( 4,590 ) ( 4,548 )
Schedule of Amount and Fair Value of Mortgage Banking Derivatives	The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of September 30, 2023 and December 31, 2022 (in thousands): In Thousands September 30, 2023 December 31, 2022 Notional Fair Notional Fair Included in other assets (liabilities): Interest rate contracts for customers $ 4,542 107 6,923 123 Forward contracts related to mortgage loans 4,250 7 6,250 62
Interest Rate Swap
Derivative [Line Items]
Schedule of Effects of Fair Value Hedge Relationships in Interest Income on Loans in Consolidated Statements of Income	The effects of fair value hedge relationships reported in interest income on loans on the consolidated statements of income for the nine months ended September 30, 2023 and 2022 were as follows (in thousands): Gain (loss) on fair value hedging relationship Nine Months Ended September 30, 2023 2022 Interest rate swap agreements - loans: Hedged items $ ( 42 ) ( 3,616 ) Derivative designated as hedging instruments 289 3,634
Mortgage Banking Derivatives
Derivative [Line Items]
Schedule of Effects of Fair Value Hedge Relationships in Interest Income on Loans in Consolidated Statements of Income	The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below (in thousands): In Thousands September 30, 2023 September 30, 2022 Interest rate contracts for customers $ ( 16 ) ( 804 ) Forward contracts related to mortgage loans held for sale ( 55 ) 314

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	9 Months Ended
	Sep. 30, 2023
Transfers and Servicing [Abstract]
Schedule of Principal Balances of Mortgage Loans	In Thousands September 30, 2023 December 31, 2022 Mortgage loan portfolios serviced for: FHLMC $ 99,571 $ 85,742
Change in Carrying Value of Mortgage Servicing Rights Accounted under Amortization Method	In Thousands September 30, 2023 September 30, 2022 Balance at beginning of period $ 1,065 — Servicing rights retained from loans sold 236 1,320 Amortization ( 167 ) ( 304 ) Valuation Allowance Provision — — Balance at end of period $ 1,134 1,016 Fair value, end of period $ 1,527 1,194
Schedule of Key Data and Assumptions used in Estimating Fair Value of Mortgage Servicing Rights	September 30, 2023 December 31, 2022 Prepayment speed 7.00 % 7.18 % Weighted-average life (in years) 9.08 8.98 Weighted-average note rate 4.70 % 4.34 % Weighted-average discount rate 9.00 % 9.00 %

Equity Incentive Plans (Tables)

Equity Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of Stock Options and Cash-Settled SARs Activity	The following table summarizes information about stock options and cash-settled SARs activity for the nine months ended September 30, 2023 and 2022 : September 30, 2023 September 30, 2022 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 414,778 $ 55.13 357,254 $ 50.18 Granted 5,000 69.00 114,332 64.06 Exercised ( 28,092 ) 47.23 ( 34,508 ) 41.95 Forfeited or expired ( 5,167 ) 60.35 ( 1,167 ) 46.81 Outstanding at end of period 386,519 $ 55.82 435,911 $ 54.48 Options and SARs exercisable at September 30 181,906 $ 48.72 168,017 $ 43.67
Summary of Restricted Share Awards and Restricted Share Unit Awards Activity	A summary of restricted share awards and restricted share unit awards activity for the nine months ended September 30, 2023 is as follows: Restricted Share Awards Restricted Share Units Shares Weighted Average Grant-Date Fair Value Shares Weighted Average Grant-Date Fair Value Outstanding at December 31, 2022 1,075 $ 64.03 — $ — Granted — — 14,833 69.00 Vested — — — — Forfeited — — — — Outstanding at September 30, 2023 1,075 $ 64.03 14,833 $ 69.00
Performance-based Vesting Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Summary of Performance-Based Vesting Restricted Stock Units Activity	The following tables detail the PSUs outstanding at September 30, 2023. Performance Stock Units Outstanding Weighted Average Grant Date Fair Value Outstanding at December 31, 2022 — $ — Granted 1,107 67.85 Vested — — Forfeited or expired — — Outstanding at September 30, 2023 1,107 $ 67.85 Grant Year Grant Price Applicable Performance Period Period in which units to be settled PSUs Outstanding 2023 $ 67.85 2023-2025 2024-2026 1,107

Regulatory Capital (Tables)

Regulatory Capital (Tables)	9 Months Ended
	Sep. 30, 2023
Regulated Operations [Abstract]
Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios	Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2023 Total capital to risk weighted assets: Consolidated $ 548,647 13.9 % $ 314,720 8.0 % $ 393,400 10.0 % Wilson Bank 547,689 13.9 314,603 8.0 393,254 10.0 Tier 1 capital to risk weighted assets: Consolidated 500,785 12.7 236,039 6.0 314,719 8.0 Wilson Bank 499,827 12.7 235,953 6.0 314,604 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 500,729 12.7 177,029 4.5 N/A N/A Wilson Bank 499,771 12.7 176,964 4.5 255,615 6.5 Tier 1 capital to average assets: Consolidated 500,785 10.6 188,408 4.0 N/A N/A Wilson Bank 499,827 10.6 188,342 4.0 235,428 5.0 Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2022 Total capital to risk weighted assets: Consolidated $ 512,025 13.5 % $ 303,440 8.0 % $ 379,300 10.0 % Wilson Bank 509,169 13.4 303,334 8.0 379,168 10.0 Tier 1 capital to risk weighted assets: Consolidated 466,076 12.3 227,580 6.0 303,440 8.0 Wilson Bank 463,220 12.2 227,500 6.0 303,333 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 466,061 12.3 170,685 4.5 N/A N/A Wilson Bank 463,205 12.2 170,625 4.5 246,458 6.5 Tier 1 capital to average assets: Consolidated 466,076 11.2 166,712 4.0 N/A N/A Wilson Bank 463,220 11.1 166,648 4.0 208,310 5.0

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Instruments Measured on a Recurring Basis	Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2023 Hedged Loans $ 25,410 — 25,410 — Investment securities available-for-sale: U.S. Treasury and other U.S. government 6,520 6,520 — — U.S. Government sponsored enterprises 141,344 — 141,344 — Mortgage-backed securities 389,680 — 389,680 — Asset-backed securities 41,006 — 41,006 — Corporate bonds 2,403 — 2,403 — State and municipal securities 174,826 — 174,826 — Total investment securities available-for-sale 755,779 6,520 749,259 — Mortgage loans held for sale 5,530 — 5,530 — Derivative instruments 4,923 — 4,923 — Other investments 2,005 — — 2,005 Total assets $ 793,647 6,520 785,122 2,005 Derivative instruments $ — — — — Total liabilities $ — — — — December 31, 2022 Hedged Loans $ 25,452 — 25,452 — Investment securities available-for-sale: U.S. Treasury and other U.S. government 6,497 6,497 — — U.S. Government sponsored enterprises 145,212 — 145,212 — Mortgage-backed securities 444,438 — 444,438 — Asset-backed securities 45,250 — 45,250 — Corporate bonds 2,403 — 2,403 — State and municipal securities 179,012 — 179,012 — Total investment securities available-for-sale 822,812 6,497 816,315 — Mortgage loans held for sale 3,355 — 3,355 — Derivative instruments 4,705 — 4,705 — Other investments 1,965 — — 1,965 Total assets $ 858,289 6,497 849,827 1,965 Derivative instruments $ — — — — Total liabilities $ — — — —
Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis	Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2023 Other real estate owned $ — — — — Collateral dependent loans (¹) 4,866 — — 4,866 Total $ 4,866 — — 4,866 December 31, 2022 Other real estate owned $ — — — — Collateral dependent loans (¹) 638 — — 638 Total $ 638 — — 638
Summary of Assets Measured on a Nonrecurring Basis	Valuation Significant Unobservable Inputs Weighted Average Collateral dependent loans Appraisal Estimated costs to sell 10 % Other real estate owned Appraisal Estimated costs to sell 10 %
Summary of Changes in Fair Value Due to Observable Factors	For the Three Months Ended September 30, 2023 2022 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, July 1 $ 2,047 — $ 2,026 — Total realized gains (losses) included in income ( 42 ) — 47 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 2,005 — $ 2,073 — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ ( 42 ) — $ 47 — For the Nine Months Ended September 30, 2023 2022 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 1,965 — $ 2,034 — Total realized gains (losses) included in income 40 — 39 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 2,005 — $ 2,073 — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ 40 — $ 39 —
Schedule of Carrying Value and Estimated Fair Value of Financial Instruments	Carrying/ Notional Estimated Quote Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters (in Thousands) Amount Fair Value (¹) (Level 1) (Level 2) (Level 3) September 30, 2023 Financial assets: Cash and cash equivalents $ 132,040 132,040 132,040 — — Loans, net 3,463,485 3,318,630 — — 3,318,630 Mortgage servicing rights 1,134 1,527 — 1,527 — Financial liabilities: Deposits 4,186,198 3,623,219 — — 3,623,219 December 31, 2022 Financial assets: Cash and cash equivalents $ 104,789 104,789 104,789 — — Loans, net 3,088,344 2,992,161 — — 2,992,161 Mortgage servicing rights 1,065 1,252 1,252 Financial liabilities: Deposits 3,892,705 3,210,581 — — 3,210,581

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Summary of Components Comprising Basic and Diluted Earnings per Share ("EPS")	The following is a summary of components comprising basic and diluted earnings per share (“EPS”) for the three and nine months ended September 30, 2023 and 2022 : Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 (Dollars in Thousands Except (Dollars in Thousands Except Basic EPS Computation: Numerator – Earnings available to common stockholders $ 11,486 $ 15,190 $ 37,716 $ 40,702 Denominator – Weighted average number of common 11,645,953 11,429,027 11,589,098 11,348,628 Basic earnings per common share $ 0.99 $ 1.33 $ 3.25 $ 3.59 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 11,486 $ 15,190 $ 37,716 $ 40,702 Denominator – Weighted average number of common 11,645,953 11,429,027 11,589,098 11,348,628 Dilutive effect of stock options, RSUs and PSUs 30,223 31,916 29,743 31,627 Weighted average diluted common shares outstanding 11,676,176 11,460,943 11,618,841 11,380,255 Diluted earnings per common share $ 0.98 $ 1.33 $ 3.25 $ 3.58

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Total Contractual Amount for All Off-balance Sheet Commitments	A summary of the Company’s total contractual amount for all off-balance sheet commitments at September 30, 2023 is as follows: Commitments to extend credit $ 1,042,881,000 Standby letters of credit $ 103,349,000
Schedule of Allowance for Credit Losses on Off-balance-sheet Credit Exposures	The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the nine months ended September 30, 2023 and 2022 . (In Thousands) 2023 2022 Beginning balance, January 1 $ 6,136 955 Impact of adopting ASC 326 — 6,195 Credit loss expense (benefit) ( 2,975 ) ( 298 ) Ending balance, September 30, $ 3,161 6,852 The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the three months ended September 30, 2023 and 2022. (In Thousands) 2023 2022 Beginning balance, July 1 $ 3,838 7,367 Impact of adopting ASC 326 — — Credit loss expense (benefit) ( 677 ) ( 515 ) Ending balance, September 30, $ 3,161 6,852

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Jun. 01, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies [Line Items]
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance		$ 3,161	$ 3,838	$ 6,136	$ 6,852	$ 7,367		$ 955
Retained Earnings (Accumulated Deficit), Total		$ 346,038		325,625
Cumulative Effect, Period of Adoption, Adjustment
Summary of Significant Accounting Policies [Line Items]
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance			$ 0	$ 0		$ 0		$ 6,195
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13
Summary of Significant Accounting Policies [Line Items]
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Total	$ (7,600)
Retained Earnings (Accumulated Deficit), Total	1,000
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2016-13 | Unfunded Loan Commitment
Summary of Significant Accounting Policies [Line Items]
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance	$ 6,200
Encompass Home Lending, LLC
Summary of Significant Accounting Policies [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent							51%

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Additional Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Mortgage loans in the process of foreclosure	$ 90,000	$ 11,000
Potential problem loans	$ 5,700	$ 6,400
Minimum | Real Estate Portfolio Segment
Financing Receivable, Past Due [Line Items]
Amortization term	15 years
Shorter maturity period	5 years
Minimum | Consumer Portfolio Segment
Financing Receivable, Past Due [Line Items]
Shorter maturity period	1 year
Maximum | Real Estate Portfolio Segment
Financing Receivable, Past Due [Line Items]
Amortization term	30 years
Shorter maturity period	15 years
Maximum | Consumer Portfolio Segment
Financing Receivable, Past Due [Line Items]
Shorter maturity period	5 years

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$ 3,546,891		$ 3,167,762
Net deferred loan fees	(13,295)		(14,153)
Total loans	3,533,596		3,153,609
Less: Allowance for credit losses	(44,701)	$ (43,363)	(39,813)	$ (37,580)	$ (35,238)	$ (39,632)
Net loans	3,488,895		3,113,796
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	936,759		854,970
Total loans	936,759		854,970
Less: Allowance for credit losses	(8,516)	(8,231)	(7,310)	(6,995)	(6,291)	(9,242)
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	1,192,948		1,064,297
Total loans	1,192,948		1,064,297
Less: Allowance for credit losses	(17,068)	(16,544)	(15,299)	(14,568)	(13,609)	(16,846)
Real Estate Portfolio Segment | Construction, Land Development and Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	1,001,200		879,528
Total loans	1,001,200		879,528
Less: Allowance for credit losses	(14,722)	(14,189)	(13,305)	(12,012)	(11,696)	(9,757)
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	187,702		151,032
Total loans	187,702		151,032
Less: Allowance for credit losses	(1,482)	(1,422)	(1,170)	(1,086)	(916)	(1,098)
Commercial, Industrial and Agricultural Portfolio
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	126,262		124,603
Total loans	126,262		124,603
Less: Allowance for credit losses	(1,557)	(1,567)	(1,437)	(1,672)	(1,542)	(1,329)
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	102,020		93,332
Total loans	102,020		93,332
Less: Allowance for credit losses	$ (1,356)	$ (1,410)	$ (1,292)	$ (1,247)	$ (1,184)	$ (1,360)

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	$ 43,363	$ 35,238	$ 39,813	$ 39,632
Provision for credit losses - loans	1,641	2,543	5,681	6,060
Charge-offs	(430)	(462)	(1,162)	(1,055)
Recoveries	127	261	369	507
Balance	44,701	37,580	44,701	37,580
Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				(7,564)
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	8,231	6,291	7,310	9,242
Provision for credit losses - loans	276	616	1,187	1,048
Charge-offs	0	(8)	0	(8)
Recoveries	9	96	19	106
Balance	8,516	6,995	8,516	6,995
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				(3,393)
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	16,544	13,609	15,299	16,846
Provision for credit losses - loans	524	959	1,769	1,155
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Balance	17,068	14,568	17,068	14,568
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				(3,433)
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	14,189	11,696	13,305	9,757
Provision for credit losses - loans	523	305	1,400	2,504
Charge-offs	0	0	0	0
Recoveries	10	11	17	17
Balance	14,722	12,012	14,722	12,012
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				(266)
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	1,422	916	1,170	1,098
Provision for credit losses - loans	60	170	312	312
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Balance	1,482	1,086	1,482	1,086
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				(324)
Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	1,567	1,542	1,437	1,329
Provision for credit losses - loans	(11)	119	119	106
Charge-offs	0	(9)	0	(9)
Recoveries	1	20	1	27
Balance	1,557	1,672	1,557	1,672
Commercial, Industrial and Agricultural Portfolio | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				219
Consumer Portfolio Segment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance	1,410	1,184	1,292	1,360
Provision for credit losses - loans	269	374	894	935
Charge-offs	(430)	(445)	(1,162)	(1,038)
Recoveries	107	134	332	357
Balance	$ 1,356	$ 1,247	$ 1,356	1,247
Consumer Portfolio Segment | Cumulative Effect, Period of Adoption, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance				$ (367)

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses - Amortized Cost Bases of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	$ 4,866	$ 638
Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	4,866	638
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	1,954	130
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	1,954	130
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	2,912	508
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	2,912	508
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural Portfolio | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural Portfolio | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural Portfolio | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Consumer Portfolio Segment | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Consumer Portfolio Segment | Other
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	0	0
Consumer Portfolio Segment | Total
Financing Receivable, Allowance for Credit Loss [Line Items]
Loans	$ 0	$ 0

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	$ 0	$ 0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	0	0
Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	0	0
Consumer Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	$ 0	$ 0

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Loans, gross	$ 3,546,891	$ 3,167,762
Recorded Investment Greater Than 89 Days Past Due and Accruing	836	869
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	4,211	3,560
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	3,269	3,029
Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	836	869
Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	8,316	7,458
Current
Financing Receivable, Past Due [Line Items]
Loans, gross	3,538,575	3,160,304
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans, gross	936,759	854,970
Recorded Investment Greater Than 89 Days Past Due and Accruing	326	426
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	2,790	2,046
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	121	1,080
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	326	426
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	3,237	3,552
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	933,522	851,418
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans, gross	1,192,948	1,064,297
Recorded Investment Greater Than 89 Days Past Due and Accruing	0	400
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	397
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	1,626
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	400
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	2,423
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	1,192,948	1,061,874
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Past Due [Line Items]
Loans, gross	1,001,200	879,528
Recorded Investment Greater Than 89 Days Past Due and Accruing	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	716	591
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	2,972	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	3,688	591
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	997,512	878,937
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Past Due [Line Items]
Loans, gross	187,702	151,032
Recorded Investment Greater Than 89 Days Past Due and Accruing	102	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	364	74
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	27	77
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	102	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	493	151
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	187,209	150,881
Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Past Due [Line Items]
Loans, gross	126,262	124,603
Recorded Investment Greater Than 89 Days Past Due and Accruing	37	0
Commercial, Industrial and Agricultural Portfolio | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	0	49
Commercial, Industrial and Agricultural Portfolio | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	13	62
Commercial, Industrial and Agricultural Portfolio | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	37	0
Commercial, Industrial and Agricultural Portfolio | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	50	111
Commercial, Industrial and Agricultural Portfolio | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	126,212	124,492
Consumer Portfolio Segment
Financing Receivable, Past Due [Line Items]
Loans, gross	102,020	93,332
Recorded Investment Greater Than 89 Days Past Due and Accruing	371	43
Consumer Portfolio Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	341	403
Consumer Portfolio Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	136	184
Consumer Portfolio Segment | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	371	43
Consumer Portfolio Segment | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Loans, gross	848	630
Consumer Portfolio Segment | Current
Financing Receivable, Past Due [Line Items]
Loans, gross	$ 101,172	$ 92,702

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Modified Financing Receivables (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)
30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0.10%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)		37 months
Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 3,370
Modified loans	$ 0	0
Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		96
Modified loans	0	0
Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0.10%
Weighted average interest rate reduction	0%	0%
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 947
Modified loans	$ 0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0.20%
Weighted average interest rate reduction	0%	0%
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 2,423
Modified loans	$ 0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0%
Weighted average interest rate reduction	0%	0%
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 0
Modified loans	$ 0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0%
Weighted average interest rate reduction	0%	0%
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 0
Modified loans	$ 0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Commercial, Industrial and Agricultural Portfolio | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Commercial, Industrial and Agricultural Portfolio | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0.08%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)		37 months
Commercial, Industrial and Agricultural Portfolio | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 0
Modified loans	$ 0	0
Commercial, Industrial and Agricultural Portfolio | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		96
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Commercial, Industrial and Agricultural Portfolio | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Commercial, Industrial and Agricultural Portfolio | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Consumer Portfolio Segment | 30-59 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Consumer Portfolio Segment | 60-89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Consumer Portfolio Segment | Greater Than 89 Days Past Due
Financing Receivable, Modified [Line Items]
Modified loans	0	0
Consumer Portfolio Segment | Financial Asset, Past Due [Member]
Financing Receivable, Modified [Line Items]
Modified loans	$ 0	$ 0
Consumer Portfolio Segment | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables		0%
Weighted average interest rate reduction	0%	0%
Consumer Portfolio Segment | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 0
Modified loans	$ 0	0
Consumer Portfolio Segment | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Consumer Portfolio Segment | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	0	0
Consumer Portfolio Segment | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Modified loans	$ 0	0
Consumer Portfolio Segment | Combination Term Extension and Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		0
Consumer Portfolio Segment | Combination Term Extension and Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount		$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Loan Portfolio by Risk Rating (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	$ 407,821		$ 407,821		$ 994,508
Originated prior year	1,005,193		1,005,193		768,474
Originated two years prior year	769,157		769,157		392,689
Originated three years prior year	328,239		328,239		206,171
Originated four years prior year	182,376		182,376		114,765
Prior	342,768		342,768		271,872
Revolving loans	511,337		511,337		419,283
Loans, before allowance	3,533,596		3,533,596		3,153,609
Current-period gross charge-offs	430	$ 462	1,162	$ 1,055
Loans, gross	3,546,891		3,546,891		3,167,762
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	123,162		123,162		290,560
Originated prior year	299,722		299,722		262,990
Originated two years prior year	247,424		247,424		106,992
Originated three years prior year	92,652		92,652		62,177
Originated four years prior year	58,499		58,499		29,641
Prior	96,631		96,631		84,510
Revolving loans	18,669		18,669		18,100
Loans, before allowance	936,759		936,759		854,970
Originated current year, charge offs			0
Originated prior year, charge offs			0
Originated two years prior year, charge offs			0
Originated three years prior year, charge offs			0
Originated four years prior year, charge offs			0
Prior, charge offs			0
Revolving loans, charge offs			0
Current-period gross charge-offs	0	8	0	8
Loans, gross	936,759		936,759		854,970
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	59,651		59,651		271,403
Originated prior year	302,962		302,962		246,265
Originated two years prior year	290,605		290,605		161,488
Originated three years prior year	180,229		180,229		107,908
Originated four years prior year	93,125		93,125		74,494
Prior	220,576		220,576		166,397
Revolving loans	45,800		45,800		36,342
Loans, before allowance	1,192,948		1,192,948		1,064,297
Originated current year, charge offs			0
Originated prior year, charge offs			0
Originated two years prior year, charge offs			0
Originated three years prior year, charge offs			0
Originated four years prior year, charge offs			0
Prior, charge offs			0
Revolving loans, charge offs			0
Current-period gross charge-offs	0	0	0	0
Loans, gross	1,192,948		1,192,948		1,064,297
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	179,059		179,059		364,681
Originated prior year	349,866		349,866		237,051
Originated two years prior year	216,485		216,485		90,341
Originated three years prior year	26,975		26,975		9,648
Originated four years prior year	8,379		8,379		5,212
Prior	11,038		11,038		9,519
Revolving loans	209,398		209,398		163,076
Loans, before allowance	1,001,200		1,001,200		879,528
Originated current year, charge offs			0
Originated prior year, charge offs			0
Originated two years prior year, charge offs			0
Originated three years prior year, charge offs			0
Originated four years prior year, charge offs			0
Prior, charge offs			0
Revolving loans, charge offs			0
Current-period gross charge-offs	0	0	0	0
Loans, gross	1,001,200		1,001,200		879,528
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	187,702		187,702		151,032
Loans, before allowance	187,702		187,702		151,032
Originated current year, charge offs			0
Originated prior year, charge offs			0
Originated two years prior year, charge offs			0
Originated three years prior year, charge offs			0
Originated four years prior year, charge offs			0
Prior, charge offs			0
Revolving loans, charge offs			0
Current-period gross charge-offs	0	0	0	0
Loans, gross	187,702		187,702		151,032
Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	19,926		19,926		39,229
Originated prior year	34,782		34,782		10,856
Originated two years prior year	8,163		8,163		15,760
Originated three years prior year	13,010		13,010		20,441
Originated four years prior year	17,383		17,383		5,062
Prior	8,010		8,010		4,688
Revolving loans	24,988		24,988		28,567
Loans, before allowance	126,262		126,262		124,603
Originated current year, charge offs			0
Originated prior year, charge offs			0
Originated two years prior year, charge offs			0
Originated three years prior year, charge offs			0
Originated four years prior year, charge offs			0
Prior, charge offs			0
Revolving loans, charge offs			0
Current-period gross charge-offs	0	9	0	9
Loans, gross	126,262		126,262		124,603
Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	26,023		26,023		28,635
Originated prior year	17,861		17,861		11,312
Originated two years prior year	6,480		6,480		18,108
Originated three years prior year	15,373		15,373		5,997
Originated four years prior year	4,990		4,990		356
Prior	6,513		6,513		6,758
Revolving loans	24,780		24,780		22,166
Loans, before allowance	102,020		102,020		93,332
Originated current year, charge offs			55
Originated prior year, charge offs			150
Originated two years prior year, charge offs			51
Originated three years prior year, charge offs			4
Originated four years prior year, charge offs			0
Prior, charge offs			1
Revolving loans, charge offs			901
Current-period gross charge-offs	430	$ 445	1,162	$ 1,038
Loans, gross	102,020		102,020		93,332
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	407,624		407,624		994,108
Originated prior year	1,004,309		1,004,309		767,981
Originated two years prior year	769,054		769,054		391,592
Originated three years prior year	327,164		327,164		205,976
Originated four years prior year	182,109		182,109		114,639
Prior	340,117		340,117		268,339
Revolving loans	510,783		510,783		418,751
Loans, gross	3,541,160		3,541,160		3,161,386
Pass | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	123,086		123,086		290,315
Originated prior year	299,032		299,032		262,690
Originated two years prior year	247,424		247,424		106,107
Originated three years prior year	91,773		91,773		61,984
Originated four years prior year	58,232		58,232		29,526
Prior	94,153		94,153		81,229
Revolving loans	18,669		18,669		17,751
Loans, before allowance	932,369		932,369		849,602
Pass | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	59,651		59,651		271,403
Originated prior year	302,962		302,962		246,265
Originated two years prior year	290,605		290,605		161,326
Originated three years prior year	180,072		180,072		107,908
Originated four years prior year	93,125		93,125		74,494
Prior	220,459		220,459		166,267
Revolving loans	45,800		45,800		36,342
Loans, before allowance	1,192,674		1,192,674		1,064,005
Pass | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	179,059		179,059		364,681
Originated prior year	349,866		349,866		237,051
Originated two years prior year	216,485		216,485		90,341
Originated three years prior year	26,975		26,975		9,648
Originated four years prior year	8,379		8,379		5,212
Prior	10,984		10,984		9,445
Revolving loans	209,398		209,398		163,076
Loans, before allowance	1,001,146		1,001,146		879,454
Pass | Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	187,160		187,160		150,849
Loans, before allowance	187,160		187,160		150,849
Pass | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	19,830		19,830		39,222
Originated prior year	34,745		34,745		10,812
Originated two years prior year	8,150		8,150		15,743
Originated three years prior year	13,010		13,010		20,441
Originated four years prior year	17,383		17,383		5,062
Prior	8,010		8,010		4,641
Revolving loans	24,976		24,976		28,567
Loans, before allowance	126,104		126,104		124,488
Pass | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	25,998		25,998		28,487
Originated prior year	17,704		17,704		11,163
Originated two years prior year	6,390		6,390		18,075
Originated three years prior year	15,334		15,334		5,995
Originated four years prior year	4,990		4,990		345
Prior	6,511		6,511		6,757
Revolving loans	24,780		24,780		22,166
Loans, before allowance	101,707		101,707		92,988
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	190		190		326
Originated prior year	749		749		474
Originated two years prior year	102		102		1,084
Originated three years prior year	1,063		1,063		64
Originated four years prior year	138		138		115
Prior	1,670		1,670		2,102
Revolving loans	414		414		416
Loans, gross	4,326		4,326		4,581
Special Mention | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	76		76		245
Originated prior year	690		690		300
Originated two years prior year	0		0		885
Originated three years prior year	879		879		62
Originated four years prior year	138		138		115
Prior	1,582		1,582		1,955
Revolving loans	0		0		349
Loans, before allowance	3,365		3,365		3,911
Special Mention | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		162
Originated three years prior year	157		157		0
Originated four years prior year	0		0		0
Prior	34		34		40
Revolving loans	0		0		0
Loans, before allowance	191		191		202
Special Mention | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	54		54		60
Revolving loans	0		0		0
Loans, before allowance	54		54		60
Special Mention | Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	402		402		67
Loans, before allowance	402		402		67
Special Mention | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	96		96		7
Originated prior year	0		0		44
Originated two years prior year	13		13		17
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		47
Revolving loans	12		12		0
Loans, before allowance	121		121		115
Special Mention | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	18		18		74
Originated prior year	59		59		130
Originated two years prior year	89		89		20
Originated three years prior year	27		27		2
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	0		0		0
Loans, before allowance	193		193		226
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	7		7		74
Originated prior year	135		135		19
Originated two years prior year	1		1		13
Originated three years prior year	12		12		131
Originated four years prior year	129		129		11
Prior	981		981		1,431
Revolving loans	140		140		116
Loans, gross	1,405		1,405		1,795
Substandard | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		131
Originated four years prior year	129		129		0
Prior	896		896		1,326
Revolving loans	0		0		0
Loans, before allowance	1,025		1,025		1,457
Substandard | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	83		83		90
Revolving loans	0		0		0
Loans, before allowance	83		83		90
Substandard | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		14
Revolving loans	0		0		0
Loans, before allowance	0		0		14
Substandard | Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	0		0		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	140		140		116
Loans, before allowance	140		140		116
Substandard | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0		0		0
Originated prior year	37		37		0
Originated two years prior year	0		0		0
Originated three years prior year	0		0		0
Originated four years prior year	0		0		0
Prior	0		0		0
Revolving loans	0		0		0
Loans, before allowance	37		37		0
Substandard | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	7		7		74
Originated prior year	98		98		19
Originated two years prior year	1		1		13
Originated three years prior year	12		12		0
Originated four years prior year	0		0		11
Prior	2		2		1
Revolving loans	0		0		0
Loans, before allowance	$ 120		$ 120		$ 118

Debt and Equity Securities - Ad

Debt and Equity Securities - Additional Information (Details)	9 Months Ended
	Sep. 30, 2023 USD ($) Security	Dec. 31, 2022 USD ($)
Investments, Debt and Equity Securities [Line Items]
Allowance for credit losses on available-for-sale securities	$ 0
Amortized Cost	918,905,000	$ 972,315,000
investment securities available-for-sale	755,779,000	822,812,000
Unrealized losses	163,173,000	149,504,000
Unrealized losses	750,385,000	822,246,000
Asset Pledged as Collateral | Public Deposits and Other Required Purposes
Investments, Debt and Equity Securities [Line Items]
Amortized Cost	485,873,000	477,051,000
investment securities available-for-sale	399,882,000	405,403,000
Collateralized Mortgage Obligations
Investments, Debt and Equity Securities [Line Items]
Amortized Cost	138,420,000	148,460,000
investment securities available-for-sale	113,130,000	126,190,000
U.S. Government Sponsored Entities and Agencies
Investments, Debt and Equity Securities [Line Items]
investment securities available-for-sale	9,000,000
Unrealized losses	$ 2,000,000
Percent of mortgage-backed securities	98%
Asset-Backed Securities
Investments, Debt and Equity Securities [Line Items]
Amortized Cost	$ 42,763,000	47,538,000
investment securities available-for-sale	41,006,000	45,250,000
Unrealized losses	1,803,000	2,288,000
Unrealized losses	35,994,000	45,250,000
Corporate Debt Security
Investments, Debt and Equity Securities [Line Items]
Amortized Cost	2,500,000	2,500,000
investment securities available-for-sale	2,403,000	2,403,000
Unrealized losses	97,000	97,000
Unrealized losses	$ 2,403,000	$ 2,403,000
Securities Other than U.S. Government and its Agencies
Investments, Debt and Equity Securities [Line Items]
Number of security holdings greater than 10% percent of shareholders' equity | Security	0

Debt and Equity Securities - Su

Debt and Equity Securities - Summary of Debt and Equity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	$ 918,905	$ 972,315
Securities, Available-For-Sale, Gross Unrealized Gains	47	1
Securities, Available-For-Sale, Gross Unrealized Losses	163,173	149,504
Securities, Available-For-Sale, Estimated Market Value	755,779	822,812
U.S. Treasury and Other U.S. Government Agencies
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	7,378	7,353
Securities, Available-For-Sale, Gross Unrealized Gains	0	0
Securities, Available-For-Sale, Gross Unrealized Losses	858	856
Securities, Available-For-Sale, Estimated Market Value	6,520	6,497
U.S. Government-sponsored enterprises (GSEs)
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	172,243	177,261
Securities, Available-For-Sale, Gross Unrealized Gains	0	0
Securities, Available-For-Sale, Gross Unrealized Losses	30,899	32,049
Securities, Available-For-Sale, Estimated Market Value	141,344	145,212
Mortgage-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	475,596	518,727
Securities, Available-For-Sale, Gross Unrealized Gains	1	1
Securities, Available-For-Sale, Gross Unrealized Losses	85,917	74,290
Securities, Available-For-Sale, Estimated Market Value	389,680	444,438
Asset-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	42,763	47,538
Securities, Available-For-Sale, Gross Unrealized Gains	46	0
Securities, Available-For-Sale, Gross Unrealized Losses	1,803	2,288
Securities, Available-For-Sale, Estimated Market Value	41,006	45,250
Corporate Bonds
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	2,500	2,500
Securities, Available-For-Sale, Gross Unrealized Gains	0	0
Securities, Available-For-Sale, Gross Unrealized Losses	97	97
Securities, Available-For-Sale, Estimated Market Value	2,403	2,403
Obligations of States and Political Subdivisions
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-For-Sale, Amortized Cost	218,425	218,936
Securities, Available-For-Sale, Gross Unrealized Gains	0	0
Securities, Available-For-Sale, Gross Unrealized Losses	43,599	39,924
Securities, Available-For-Sale, Estimated Market Value	$ 174,826	$ 179,012

Debt and Equity Securities - Am

Debt and Equity Securities - Amortized Cost and Estimated Market Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Due in one year or less, Securities, Available-For-Sale, Amortized Cost	$ 318
Due in one year or less, Securities, Available-For-Sale, Estimated Market Value	307
Due after one year through five years, Securities, Available-For-Sale, Amortized Cost	115,247
Due after one year through five years, Securities, Available-For-Sale, Estimated Market Value	101,585
Due after five years through ten years, Securities, Available-For-Sale, Amortized Cost	254,596
Due after five years through ten years, Securities, Available-For-Sale, Estimated Market Value	209,175
Due after ten years, Securities, Available-For-Sale, Amortized Cost	548,744
Due after ten years, Securities, Available-For-Sale, Estimated Market Value	444,712
Securities, Available-For-Sale, Amortized Cost	918,905	$ 972,315
Securities, Available-For-Sale, Estimated Market Value	$ 755,779	$ 822,812

Debt and Equity Securities - Gr

Debt and Equity Securities - Gross Unrealized Losses and Fair Value of Investments (Details) $ in Thousands	Sep. 30, 2023 USD ($) Security	Dec. 31, 2022 USD ($) Security
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	$ 16,785	$ 254,434
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 1,302	$ 23,233
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	12	215
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 733,600	$ 567,812
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 161,871	$ 126,271
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	521	332
Available-for-Sale Securities, Total, Fair Value	$ 750,385	$ 822,246
Available-for-Sale Securities, Total, Unrealized Losses	163,173	149,504
U.S. Treasury and Other U.S. Government Agencies
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	0	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 0	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	0	0
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 6,520	$ 6,497
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 858	$ 856
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	3	0
Available-for-Sale Securities, Total, Fair Value	$ 6,520	$ 6,497
Available-for-Sale Securities, Total, Unrealized Losses	858	856
U.S. Government-sponsored enterprises (GSEs)
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	0	9,747
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 0	$ 872
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	0	4
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 141,344	$ 135,465
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 30,899	$ 31,177
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	57	54
Available-for-Sale Securities, Total, Fair Value	$ 141,344	$ 145,212
Available-for-Sale Securities, Total, Unrealized Losses	30,899	32,049
Mortgage-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	501	148,441
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 10	$ 14,601
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	4	113
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 388,797	$ 295,431
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 85,907	$ 59,689
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	233	136
Available-for-Sale Securities, Total, Fair Value	$ 389,298	$ 443,872
Available-for-Sale Securities, Total, Unrealized Losses	85,917	74,290
Asset-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	8,752	35,276
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 648	$ 1,607
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	4	21
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 27,242	$ 9,974
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 1,155	$ 681
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	24	11
Available-for-Sale Securities, Total, Fair Value	$ 35,994	$ 45,250
Available-for-Sale Securities, Total, Unrealized Losses	1,803	2,288
Corporate Bonds
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	0	2,403
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 0	$ 97
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	0	1
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 2,403	$ 0
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 97	$ 0
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	1	0
Available-for-Sale Securities, Total, Fair Value	$ 2,403	$ 2,403
Available-for-Sale Securities, Total, Unrealized Losses	97	97
Obligations of States and Political Subdivisions
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	7,532	58,567
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 644	$ 6,056
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	4	76
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 167,294	$ 120,445
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 42,955	$ 33,868
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	203	128
Available-for-Sale Securities, Total, Fair Value	$ 174,826	$ 179,012
Available-for-Sale Securities, Total, Unrealized Losses	$ 43,599	$ 39,924

Derivatives - Additional Inform

Derivatives - Additional Information (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Jun. 30, 2020
Interest Rate Lock Commitments
Derivative [Line Items]
Derivative, Notional Amount	$ 4,542,000	$ 6,923,000
Derivative Asset, Subject to Master Netting Arrangement, before Offset	107,000	123,000
Forward Contracts
Derivative [Line Items]
Derivative, Notional Amount	4,250,000	6,250,000
Derivative, Fair Value, Net	$ 7,000	$ 62,000
Interest Rate Swap | Designated as Hedging Instrument | Fair Value Hedging
Derivative [Line Items]
Derivative, Notional Amount			$ 30,000,000

Derivatives - Summary of Fair V

Derivatives - Summary of Fair Value Hedge Relationships (Details) - Interest Rate Swap - Fair Value Hedging - Designated as Hedging Instrument - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Weighted Average Remaining Maturity (Year)	6 years 8 months 1 day	7 years 5 months 1 day
Notional Amount	$ 30,000	$ 30,000
Estimated Fair Value	$ 4,809	$ 4,520
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
One month SOFR
Derivative [Line Items]
Weighted Average Pay Rate	0.65%
One Month LIBOR
Derivative [Line Items]
Weighted Average Pay Rate		0.65%

Derivatives - Schedule of Effec

Derivatives - Schedule of Effects of Fair Value Hedge Relationships in Interest Income on Loans in Consolidated Statements of Income (Details) - Interest Rate Swap - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Derivative [Line Items]
Hedged items	$ (42)	$ (3,616)
Designated as Hedging Instrument | Fair Value Hedging
Derivative [Line Items]
Derivative designated as hedging instruments	$ 289	$ 3,634

Derivatives - Schedule of Amoun

Derivatives - Schedule of Amounts Recorded on the Balance Sheet Related to Cumulative Basis Adjustments for Fair Value Hedges (Details) - Fair Value Hedging - Designated as Hedging Instrument - Interest Rate Swap - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Derivative [Line Items]
Carrying Amount of the Hedged Assets	$ 25,410	$ 25,452
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets	$ (4,590)	$ (4,548)

Derivatives - Schedule of Net G

Derivatives - Schedule of Net Gains (Losses) Relating to Free-standing Derivative Instruments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Interest Rate Contracts
Derivative [Line Items]
Net gains (losses)	$ (16)	$ (804)
Forward Contracts
Derivative [Line Items]
Net gains (losses)	$ (55)	$ 314

Derivatives - Schedule of Amo_2

Derivatives - Schedule of Amount and Fair Value of Mortgage Banking Derivatives (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Interest Rate Contracts
Derivative [Line Items]
Derivative, amount	$ 4,542,000	$ 6,923,000
Derivative, net	107,000	123,000
Forward Contracts
Derivative [Line Items]
Derivative, amount	4,250,000	6,250,000
Derivative, net	$ 7,000	$ 62,000

Mortgage Servicing Rights - Sch

Mortgage Servicing Rights - Schedule of Principal Balances of Mortgage Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Transfers and Servicing [Abstract]
FHLMC	$ 99,571	$ 85,742

Mortgage Servicing Rights - Cha

Mortgage Servicing Rights - Change in Carrying Value of Mortgage Servicing Rights Accounted under Amortization Method (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Transfers and Servicing [Abstract]
Balance at beginning of period	$ 1,065	$ 0
Servicing rights retained from loans sold	236	1,320
Amortization	(167)	(304)
Valuation Allowance Provision	0	0
Balance at end of period	1,134	1,016
Fair value, end of period	$ 1,527	$ 1,194

Mortgage Servicing Rights - S_2

Mortgage Servicing Rights - Schedule of Key Data and Assumptions used in Estimating Fair Value of Mortgage Servicing Rights (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Transfers and Servicing [Abstract]
Prepayment speed	7%	7.18%
Weighted-average life (in years)	9 years 29 days	8 years 11 months 23 days
Weighted-average note rate	4.70%	4.34%
Weighted-average discount rate	9%	9%

Equity Incentive Plans - Additi

Equity Incentive Plans - Additional Information (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021	Apr. 30, 2019	Apr. 13, 2019	Jun. 30, 2016
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of option outstanding	225,324
Options outstanding, weighted average exercise price	$ 56.73
Stock Appreciation Rights (SARs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	161,195
Non-options outstanding, weighted average exercise price	$ 54.54
Stock Options and Stock Appreciation Rights
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of option outstanding	386,519	414,778	435,911	357,254
Options outstanding, weighted average exercise price	$ 55.82	$ 55.13	$ 54.48	$ 50.18
Total unrecognized cost	$ 3,805,000
weighted-average period of recognized	3 years 1 month 9 days
Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	1,075	1,075
Non-options outstanding, weighted average exercise price	$ 64.03	$ 64.03
Total unrecognized cost	$ 26,000
weighted-average period of recognized	1 year 9 months
Restricted Share Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	14,833	0
Non-options outstanding, weighted average exercise price	$ 69	$ 0
Total unrecognized cost	$ 859,000
weighted-average period of recognized	4 years 7 months 17 days
Performance-Based Vesting Restricted Stock Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	1,107	0
Non-options outstanding, weighted average exercise price	$ 67.85	$ 0
Total unrecognized cost	$ 54,000
weighted-average period of recognized	2 years 3 months
The 2009 Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Authorized					100,000
Number of shares available for grant						0
Number of option outstanding	3,333
Options outstanding, weighted average exercise price	$ 35.52
The 2016 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares Authorized							750,000
Number of shares available for grant	175,295
Number of option outstanding	221,991
Options outstanding, weighted average exercise price	$ 57.05
The 2016 Equity Incentive Plan [Member] | Stock Appreciation Rights (SARs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	161,195
Non-options outstanding, weighted average exercise price	$ 54.54

Equity Incentive Plans - Summar

Equity Incentive Plans - Summary of Stock Options and Cash-Settled SARs Activity (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Exercised (in shares)	(4,944)	(2,839)	(14,611)	(8,754)
Outstanding at end of period (in shares)	225,324		225,324
Weighted Average Exercise Price
Outstanding at end of period (in dollars per share)	$ 56.73		$ 56.73
Stock Options and Stock Appreciation Rights
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options and SARs outstanding at beginning of period (in shares)			414,778	357,254
Granted (in shares)			5,000	114,332
Exercised (in shares)			(28,092)	(34,508)
Forfeited or expired (in shares)			(5,167)	(1,167)
Outstanding at end of period (in shares)	386,519	435,911	386,519	435,911
Options and SARs exercisable at September 30 (in shares)	181,906	168,017	181,906	168,017
Weighted Average Exercise Price
Options and SARs outstanding at beginning of period (in dollars per share)			$ 55.13	$ 50.18
Granted, Weighted Average Exercise Price (in dollars per share)			69	64.06
Exercised, Weighted Average Exercise Price (in dollars per share)			47.23	41.95
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)			60.35	46.81
Outstanding at end of period (in dollars per share)	$ 55.82	$ 54.48	55.82	54.48
Options and SARs exercisable at September 30 (in dollars per share)	$ 48.72	$ 43.67	$ 48.72	$ 43.67

Equity Incentive Plans - Summ_2

Equity Incentive Plans - Summary of Restricted Share Awards and Restricted Share Unit Awards Activity (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Outstanding, shares (in shares) | shares	1,075
Granted , shares (in shares) | shares	0
Vested, shares (in shares) | shares	0
Forfeited, shares (in shares) | shares	0
Outstanding, shares (in shares) | shares	1,075
Weighted Average Grant-Date Fair Value
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 64.03
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	0
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	0
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	0
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 64.03
Restricted Share Units
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Outstanding, shares (in shares) | shares	0
Granted , shares (in shares) | shares	14,833
Vested, shares (in shares) | shares	0
Forfeited, shares (in shares) | shares	0
Outstanding, shares (in shares) | shares	14,833
Weighted Average Grant-Date Fair Value
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	69
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	0
Forfeited, weighted average grant date fair value (in dollars per share) | $ / shares	0
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 69

Equity Incentive Plans - Summ_3

Equity Incentive Plans - Summary of Performance-Based Vesting Restricted Stock Units Activity (Details) - Performance-Based Vesting Restricted Stock Units	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Outstanding, shares (in shares) | shares	0
Granted , shares (in shares) | shares	1,107
Vested, shares (in shares) | shares	0
Forfeited or expired, shares (in shares) | shares	0
Outstanding, shares (in shares) | shares	1,107
Weighted Average Grant-Date Fair Value
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 0
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	67.85
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	0
Forfeited or expired, weighted average grant date fair value (in dollars per share) | $ / shares	0
Outstanding, weighted average grant date fair value (in dollars per share) | $ / shares	67.85
Grant price (in dollars per share) | $ / shares	$ 67.85
PSU outstanding (in shares) | shares	1,107

Regulatory Capital - Summary of

Regulatory Capital - Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios (Details) $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets actual amount	$ 548,647	$ 512,025
Total capital to risk weighted assets actual ratio	0.139	0.135
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 314,720	$ 303,440
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	0.08	0.08
Well capitalized amount	$ 393,400	$ 379,300
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	0.10	0.10
Tier 1 capital to risk weighted assets actual amount	$ 500,785	$ 466,076
Tier 1 capital to risk weighted assets actual ratio	0.127	0.123
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 236,039	$ 227,580
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.06	0.06
Tier 1 capital to risk well capitalized amount	$ 314,719	$ 303,440
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	0.08	0.08
Common equity Tier 1 capital to risk weighted assets actual amount	$ 500,729	$ 466,061
Common equity Tier 1 capital to risk weighted assets actual ratio	0.127	0.123
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 177,029	$ 170,685
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.045	0.045
Tier 1 capital to average assets actual amount	$ 500,785	$ 466,076
Tier 1 capital to average assets actual ratio	0.106	0.112
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 188,408	$ 166,712
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.04	0.04
Wilson Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets actual amount	$ 547,689	$ 509,169
Total capital to risk weighted assets actual ratio	0.139	0.134
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 314,603	$ 303,334
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	0.08	0.08
Well capitalized amount	$ 393,254	$ 379,168
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	0.10	0.10
Tier 1 capital to risk weighted assets actual amount	$ 499,827	$ 463,220
Tier 1 capital to risk weighted assets actual ratio	0.127	0.122
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 235,953	$ 227,500
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.06	0.06
Tier 1 capital to risk well capitalized amount	$ 314,604	$ 303,333
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	0.08	0.08
Common equity Tier 1 capital to risk weighted assets actual amount	$ 499,771	$ 463,205
Common equity Tier 1 capital to risk weighted assets actual ratio	0.127	0.122
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 176,964	$ 170,625
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.045	0.045
Common equity Tier 1 capital to risk weighted assets regulatory well capitalized	$ 255,615	$ 246,458
Common equity Tier 1 capital to risk weighted assets well capitalized ratio	0.065	0.065
Tier 1 capital to average assets actual amount	$ 499,827	$ 463,220
Tier 1 capital to average assets actual ratio	0.106	0.111
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 188,342	$ 166,648
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.04	0.04
Tier 1 capital to average assets well capitalized	$ 235,428	$ 208,310
Tier 1 capital to average assets well capitalized ratio (as a percent)	0.05	0.05

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value of Financial Instruments Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	$ 755,779	$ 822,812
U.S. Treasury and Other U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	6,520	6,497
U.S. Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	141,344	145,212
Mortgage-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	389,680	444,438
Asset-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	41,006	45,250
Corporate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	2,403	2,403
State and Municipal Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	174,826	179,012
Fair Value, Recurring | Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedged Loans	25,410	25,452
investment securities available-for-sale	755,779	822,812
Mortgage loans held for sale	5,530	3,355
Derivative instruments	4,923	4,705
Other investments	2,005	1,965
Total assets	793,647	858,289
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring | Carrying Value | U.S. Treasury and Other U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	6,520	6,497
Fair Value, Recurring | Carrying Value | U.S. Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	141,344	145,212
Fair Value, Recurring | Carrying Value | Mortgage-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	389,680	444,438
Fair Value, Recurring | Carrying Value | Asset-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	41,006	45,250
Fair Value, Recurring | Carrying Value | Corporate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	2,403	2,403
Fair Value, Recurring | Carrying Value | State and Municipal Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	174,826	179,012
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedged Loans	0	0
investment securities available-for-sale	6,520	6,497
Mortgage loans held for sale	0	0
Derivative instruments	0	0
Other investments	0	0
Total assets	6,520	6,497
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | U.S. Treasury and Other U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	6,520	6,497
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | U.S. Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | Mortgage-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | Asset-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | Corporate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Quoted Market Prices in an Active Market (Level 1) | State and Municipal Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedged Loans	25,410	25,452
investment securities available-for-sale	749,259	816,315
Mortgage loans held for sale	5,530	3,355
Derivative instruments	4,923	4,705
Other investments	0	0
Total assets	785,122	849,827
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | U.S. Treasury and Other U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | U.S. Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	141,344	145,212
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | Mortgage-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	389,680	444,438
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | Asset-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	41,006	45,250
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | Corporate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	2,403	2,403
Fair Value, Recurring | Fair Value | Models with Significant Observable Market Parameters (Level 2) | State and Municipal Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	174,826	179,012
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Hedged Loans	0	0
investment securities available-for-sale	0	0
Mortgage loans held for sale	0	0
Derivative instruments	0	0
Other investments	2,005	1,965
Total assets	2,005	1,965
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | U.S. Treasury and Other U.S. Government Agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | U.S. Government Sponsored Enterprises
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | Mortgage-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | Asset-Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | Corporate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	0	0
Fair Value, Recurring | Fair Value | Models with Significant Unobservable Market Parameters (Level 3) | State and Municipal Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
investment securities available-for-sale	$ 0	$ 0

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis (Details) - Fair Value, Nonrecurring - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		$ 0	$ 0
Collateral dependent loans	[1]	4,866	638
Total assets		4,866	638
Fair Value | Quoted Market Prices in an Active Market (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		0	0
Collateral dependent loans	[1]	0	0
Total assets		0	0
Fair Value | Models with Significant Observable Market Parameters (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		0	0
Collateral dependent loans	[1]	0	0
Total assets		0	0
Fair Value | Models with Significant Unobservable Market Parameters (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		0	0
Collateral dependent loans	[1]	4,866	638
Total assets		$ 4,866	$ 638
[1] As of September 30, 2023 and December 31, 2022 no reserve was recorded on collateral dependent loans.

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis (Parenthetical) (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financing Receivable, Allowance for Credit Loss	$ 44,701,000	$ 43,363,000	$ 39,813,000	$ 37,580,000	$ 35,238,000	$ 39,632,000
Collateral Pledged
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financing Receivable, Allowance for Credit Loss	$ 0		$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring - Appraisal - Level 3 - Weighted Average	Sep. 30, 2023	[1]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	0.10
Other real estate owned	0.10
[1] The fair value is generally determined through independent appraisals of the underlying collateral, which may include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent.

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary of Changes in Fair Value Due to Observable Factors (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value, other assets	$ 2,047	$ 2,026	$ 1,965	$ 2,034
Total realized gains included in income, other assets	(42)	47	40	39
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held, other assets	0	0	0	0
Purchases, issuances and settlements, net, other assets	0	0	0	0
Transfers out of Level 3, other assets	0	0	0	0
Fair value, other assets	2,005	2,073	2,005	2,073
Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30	(42)	47	40	39
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value, other liabilities	0	0	0	0
Total realized gains included in income, other liabilities	0	0	0	0
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held, other liabilities	0	0	0	0
Purchases, issuances and settlements, net, other liabilities	0	0	0	0
Transfers out of Level 3, other liabilities	0	0	0	0
Fair value, other liabilities	0	0	0	0
Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Sch_4

Fair Value Measurements - Schedule of Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Sep. 30, 2023	Dec. 31, 2022
Carrying/Notional Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 132,040	$ 104,789
Loans, net		3,463,485	3,088,344
Mortgage servicing rights		1,134	1,065
Deposits		4,186,198	3,892,705
Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	[1]	132,040	104,789
Loans, net	[1]	3,318,630	2,992,161
Mortgage servicing rights	[1]	1,527	1,252
Deposits	[1]	3,623,219	3,210,581
Estimated Fair Value | Quoted Market Prices in an Active Market (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		132,040	104,789
Loans, net		0	0
Mortgage servicing rights		0
Deposits		0	0
Estimated Fair Value | Models with Significant Observable Market Parameters (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		0	0
Loans, net		0	0
Mortgage servicing rights		1,527	1,252
Deposits		0	0
Estimated Fair Value | Models with Significant Unobservable Market Parameters (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		0	0
Loans, net		3,318,630	2,992,161
Mortgage servicing rights		0
Deposits		$ 3,623,219	$ 3,210,581
[1] Estimated fair values are consistent with an exit-price concept. The assumptions used to estimate the fair values are intended to approximate those that a market-participant would realize in a hypothetical orderly transaction.

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Contingency [Line Items]
Unrecognized tax benefits	$ 0		$ 0
Effective tax rate	22.15%	22.95%	22.49%	22.83%
Reconciliation between effective tax rate and federal and state income tax statutory rate			26.14%	26.14%
Accrued or recognized interest or penalties related to uncertain tax positions	$ 0		$ 0
Federal | Internal Revenue Service (IRS)
Income Tax Contingency [Line Items]
Open tax year			2019 2020 2021 2022

Earnings Per Share - Summary of

Earnings Per Share - Summary of Components Comprising Basic and Diluted Earnings per Share ("EPS") (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Basic EPS Computation:
Numerator – Earnings available to common stockholders	$ 11,486	$ 15,190	$ 37,716	$ 40,702
Denominator -- Weighted average number of common shares outstanding	11,645,953	11,429,027	11,589,098	11,348,628
Basic earnings per common share	$ 0.99	$ 1.33	$ 3.25	$ 3.59
Diluted EPS Computation:
Numerator – Earnings available to common stockholders	$ 11,486	$ 15,190	$ 37,716	$ 40,702
Denominator -- Weighted average number of common shares outstanding	11,645,953	11,429,027	11,589,098	11,348,628
Dilutive effect of stock options, RSUs and PSUs	30,223	31,916	29,743	31,627
Weighted average diluted common shares outstanding	11,676,176	11,460,943	11,618,841	11,380,255
Diluted earnings per common share	$ 0.98	$ 1.33	$ 3.25	$ 3.58

Commitments and Contingent Li_3

Commitments and Contingent Liabilities - Additional Information (Details)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingent Liabilities [Line Items]
Percentage of loans deliverable	100%
Standby Letters of Credit
Commitments and Contingent Liabilities [Line Items]
Debt instrument, term	2 years

Commitments and Contingent Li_4

Commitments and Contingent Liabilities - Schedule Of Total Contractual Amount for All Off-balance Sheet Commitments (Details)	Sep. 30, 2023 USD ($)
Standby Letters of Credit
Contingencies Line Items
Commitments	$ 103,349,000
Commitments to Extend Credit
Contingencies Line Items
Commitments	$ 1,042,881,000

Commitments and Contingent Li_5

Commitments and Contingent Liabilities - Schedule Of Allowance For Credit Losses On Off-balance-sheet Credit Exposures (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingent Liabilities [Line Items]
Beginning balance	$ 3,838	$ 7,367	$ 6,136	$ 955
Credit loss expense (benefit)	(677)	(515)	(2,975)	(298)
Ending balance	3,161	6,852	3,161	6,852
Cumulative Effect, Period of Adoption, Adjustment
Commitments and Contingent Liabilities [Line Items]
Beginning balance	$ 0	$ 0	$ 0	$ 6,195