Wilson Bank Holding (WBHC) 10-K 28 Feb 25 2024 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 28, 2025	Jun. 30, 2024
Document Information [Line Items]
Entity Registrant Name	WILSON BANK HOLDING CO
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
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
Title of 12(g) Security	Common Stock, $2.00 par value per share
No Trading Symbol Flag	true
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Auditor Name	MAGGART & ASSOCIATES, P.C.
Auditor Location	Nashville, Tennessee
Auditor Firm ID	763
Entity Public Float			$ 810,125,194.4
Entity Common Stock, Shares Outstanding		11,992,818
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Part III Portions of the Registrant’s Proxy Statement to be filed relating to the Registrant’s Annual Meeting of Shareholders to be held on April 24, 2025 (the “2025 Annual Meeting of Shareholders”) are incorporated by reference into Items 10, 11, 12, 13 and 14.
Amendment Flag	false
Entity Central Index Key	0000885275
Auditor Opinion	Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Wilson Bank Holding Company (the Company) as of December 31, 2024 and 2023, and the related consolidated statements of earnings, comprehensive earnings, changes in stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2024, in conformity with U.S. generally accepted accounting principles. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) and our report dated February 28, 2025 expressed an unqualified opinion thereon.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Assets
Loans, net of allowance for credit losses of $49,497 and $44,848, respectively	$ 4,042,392,000	$ 3,550,675,000
Available-for-sale securities, at market (amortized cost $947,341 and $930,439, respectively)	827,893,000	811,081,000
Loans held for sale	2,529,000	2,294,000
Interest bearing deposits	211,271,000	213,701,000
Federal funds sold	9,791,000	10,159,000
Restricted equity securities, at cost	3,876,000	3,436,000
Total earning assets	5,097,752,000	4,591,346,000
Cash and due from banks	26,527,000	28,775,000
Premises and equipment, net	61,549,000	62,398,000
Accrued interest receivable	16,914,000	15,197,000
Deferred income taxes	46,048,000	45,473,000
Bank owned life insurance	61,948,000	59,645,000
Goodwill	4,805,000	4,805,000
Other assets	43,116,000	38,837,000
Total assets	5,358,659,000	4,846,476,000
Deposits:
Noninterest-bearing	383,168,000	389,725,000
Interest bearing	4,446,866,000	3,977,381,000
Total deposits	4,830,034,000	4,367,106,000
Accrued interest and other liabilities	48,922,000	49,965,000
Total liabilities	4,878,956,000	4,417,071,000
Shareholders' equity:
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 11,876,770 and 11,686,363 shares issued and outstanding, respectively	23,754,000	23,373,000
Additional paid-in capital	150,739,000	136,866,000
Retained earnings	393,238,000	357,260,000
Noncontrolling interest in consolidated subsidiary	203,000	69,000
Accumulated other comprehensive losses, net of taxes of $31,217 and $31,195, respectively	(88,231,000)	(88,163,000)
Total shareholders' equity	479,703,000	429,405,000
Total liabilities and shareholders' equity	$ 5,358,659,000	$ 4,846,476,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Allowance for credit losses	$ 49,497	$ 44,848	$ 39,813	$ 39,632
Available-for-sale, amortized cost	$ 947,341	$ 930,439
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)	11,876,770	11,686,363
Common stock, shares outstanding (in shares)	11,876,770	11,686,363
Accumulated other comprehensive losses, taxes	$ 31,217	$ 31,195

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest income:
Interest and fees on loans	$ 250,273,000	$ 198,739,000	$ 138,161,000
Interest and dividends on securities:
Taxable securities	21,569,000	17,597,000	15,902,000
Exempt from Federal income taxes	1,488,000	1,574,000	1,392,000
Interest on loans held for sale	189,000	244,000	264,000
Interest on Federal funds sold	513,000	421,000	111,000
Interest on interest bearing deposits	9,753,000	3,697,000	1,522,000
Interest and dividends on restricted equity securities	331,000	311,000	188,000
Total interest income	284,116,000	222,583,000	157,540,000
Interest expense:
Interest on negotiable order of withdrawal accounts	8,014,000	5,847,000	2,546,000
Interest on money market accounts and other savings accounts	40,238,000	27,394,000	7,021,000
Interest on certificates of deposit and individual retirement accounts	78,491,000	50,341,000	6,486,000
Interest on Federal funds purchased	1,000	24,000	14,000
Interest on Federal Home Loan Bank advances	0	2,000	0
Interest on finance leases	65,000	71,000	66,000
Total interest expense	126,809,000	83,679,000	16,133,000
Net interest income before provision for credit losses	157,307,000	138,904,000	141,407,000
Provision for credit losses - loans	5,192,000	6,300,000	8,656,000
Provision for credit losses - off-balance sheet exposures	(592,000)	(2,989,000)	(1,014,000)
Net interest income after provision for credit losses	152,707,000	135,593,000	133,765,000
Non-interest income	28,954,000	28,289,000	27,281,000
Non-interest expense	108,421,000	100,951,000	92,970,000
Earnings before income taxes	73,240,000	62,931,000	68,076,000
Income taxes	16,576,000	13,939,000	15,056,000
Net earnings	56,664,000	48,992,000	53,020,000
Net loss (gain) attributable to noncontrolling interest	(134,000)	(54,000)	22,000
Net earnings attributable to Wilson Bank Holding Company	$ 56,530,000	$ 48,938,000	$ 53,042,000
Basic earnings per common share	$ 4.79	$ 4.21	$ 4.66
Diluted earnings per common share	$ 4.78	$ 4.2	$ 4.65
Weighted average common shares outstanding, basic	11,806,822	11,611,690	11,377,617
Weighted average common shares outstanding, diluted	11,838,589	11,641,366	11,408,924

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Net earnings	$ 56,664	$ 48,992	$ 53,020
Other comprehensive earnings (losses):
Unrealized gains (losses) on available-for-sale securities	(2,832)	29,136	(142,573)
Reclassification adjustment for net losses (gains) included in net earnings	2,742	1,009	1,620
Tax effect	22	(7,878)	36,838
Other comprehensive earnings (losses)	(68)	22,267	(104,115)
Comprehensive earnings (losses)	56,596	71,259	(51,095)
Comprehensive earnings (losses) attributable to noncontrolling interest	(134)	(54)	22
Comprehensive earnings (losses) attributable to Wilson Bank Holding Company	$ 56,462	$ 71,205	$ (51,073)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]
Balance at Dec. 31, 2021	$ 413,717	$ 1,011	$ 22,403	$ 105,177	$ 292,452	$ 1,011		$ (6,315)
Cash dividends declared	(20,880)				(20,880)
Issuance of shares of common stock pursuant to dividend reinvestment plan	16,117		501	15,616
Issuance of shares of common stock pursuant to exercise of stock options	635		39	596
Vesting of restricted stock units			1	(1)
Share based compensation expense	910			910
Net change in fair value of available-for-sale securities during the year, net of taxes	(104,115)							(104,115)
Noncontrolling interest contribution	37						$ 37
Net earnings for the year	53,020				53,042		(22)
Balance at Dec. 31, 2022	360,452		22,944	122,298	325,625		15	(110,430)
Cash dividends declared	(17,303)				(17,303)
Issuance of shares of common stock pursuant to dividend reinvestment plan	12,979		379	12,600
Issuance of shares of common stock pursuant to exercise of stock options	1,044		50	994
Share based compensation expense	974			974
Net change in fair value of available-for-sale securities during the year, net of taxes	22,267							22,267
Net earnings for the year	48,992				48,938		54
Balance at Dec. 31, 2023	429,405		23,373	136,866	357,260		69	(88,163)
Cash dividends declared	(20,552)				(20,552)
Issuance of shares of common stock pursuant to dividend reinvestment plan	14,732		407	14,325
Issuance of shares of common stock pursuant to exercise of stock options	575		28	547
Vesting of performance stock units			1	(1)
Vesting of restricted stock units			5	(5)
Repurchase of common shares	(2,181)		(60)	(2,121)
Share based compensation expense	1,128			1,128
Net change in fair value of available-for-sale securities during the year, net of taxes	(68)							(68)
Net earnings for the year	56,664				56,530		134
Balance at Dec. 31, 2024	$ 479,703		$ 23,754	$ 150,739	$ 393,238		$ 203	$ (88,231)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash dividends declared, per share (in dollars per share)	$ 1.75	$ 1.5	$ 1.85
Issuance of shares of common stock pursuant to dividend reinvestment plan, shares (in shares)	203,489	189,471	250,365
Issuance of shares of common stock, shares (in shares)	14,011	24,711	19,687
Vesting of performance stock units (in shares)	369
Vesting of restricted stock units (in shares)	2,725		625
Repurchase of common shares (in shares)	30,187
Net change in fair value of available-for-sale securities during the period, taxes	$ 22	$ (7,878)	$ 36,838

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
OPERATING ACTIVITIES
Consolidated net income	$ 56,664,000	$ 48,992,000	$ 53,020,000
Adjustments to reconcile consolidated net income to net cash provided by operating activities
Provision for credit losses	4,600,000	3,311,000	7,642,000
Deferred income taxes provision	(551,000)	(2,029,000)	(2,051,000)
Depreciation and amortization of premises and equipment	4,133,000	4,313,000	4,462,000
Loss (gain) on sale of fixed assets	303,000	55,000	(291,000)
Net amortization of securities	1,699,000	2,879,000	4,003,000
Net realized losses on sales of securities	2,742,000	1,009,000	1,620,000
Gains on mortgage loans sold, net	(3,068,000)	(2,635,000)	(2,973,000)
Stock-based compensation expense	1,567,000	1,948,000	1,864,000
Loss (gain) on sale of other assets	8,000	10,000	(8,000)
Increase in value of life insurance and annuity contracts	(1,817,000)	(1,667,000)	(1,345,000)
Mortgage loans originated for resale	(52,549,000)	(73,984,000)	(106,601,000)
Proceeds from sale of mortgage loans	55,382,000	77,680,000	118,062,000
Gain on lease modification	0	(1,463,000)	0
Right of use asset amortization	407,000	29,000	397,000
Amortization of mortgage servicing rights	343,000	227,000	532,000
Change in
Accrued interest receivable	(1,717,000)	(3,800,000)	(3,756,000)
Other assets	(6,315,000)	9,146,000	(284,000)
Accrued interest payable	1,525,000	21,055,000	1,516,000
Other liabilities	(1,375,000)	1,028,000	(2,602,000)
TOTAL ADJUSTMENTS	5,317,000	37,112,000	20,187,000
NET CASH PROVIDED BY OPERATING ACTIVITIES	61,981,000	86,104,000	73,207,000
INVESTING ACTIVITIES
Purchases	(169,439,000)	(51,116,000)	(200,075,000)
Sales	86,248,000	32,740,000	42,728,000
Maturities, prepayments and calls	61,848,000	56,364,000	85,544,000
Redemptions (purchases) of restricted equity securities	(440,000)	921,000	732,000
Net increase in loans	(495,811,000)	(442,452,000)	(673,871,000)
Purchase of buildings, leasehold improvements, and equipment	(3,494,000)	(4,643,000)	(5,022,000)
Proceeds from sale of premises and equipment	0	0	1,758,000
Proceeds from sale of other assets	65,000	49,000	34,000
Purchase of life insurance and annuity contracts	(710,000)	0	(10,978,000)
Redemption of annuity contracts	523,000	419,000	248,000
NET CASH USED IN INVESTING ACTIVITIES	(521,210,000)	(407,718,000)	(758,902,000)
FINANCING ACTIVITIES
Net change in deposits - non-maturing	219,543,000	(324,417,000)	163,933,000
Net change in deposits - time	243,385,000	798,818,000	173,701,000
Change in escrow balances	(1,285,000)	(1,631,000)	3,549,000
Repayment of finance lease obligation	(34,000)	(30,000)	(26,000)
Noncontrolling interest contributions	0	0	37,000
Issuance of common stock related to exercise of stock options	575,000	1,044,000	635,000
Issuance of common stock pursuant to dividend reinvestment plan	14,732,000	12,979,000	16,117,000
Repurchase of common stock	(2,181,000)	0	0
Cash dividends paid on common stock	(20,552,000)	(17,303,000)	(20,880,000)
NET CASH PROVIDED BY FINANCING ACTIVITIES	454,183,000	469,460,000	337,066,000
NET CHANGE IN CASH AND CASH EQUIVALENTS	(5,046,000)	147,846,000	(348,629,000)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	252,635,000	104,789,000	453,418,000
CASH AND CASH EQUIVALENTS - END OF YEAR	247,589,000	252,635,000	104,789,000
Supplemental disclosure of cash flow information:
Interest	125,284,000	62,624,000	14,617,000
Taxes	18,844,000	16,511,000	19,446,000
Non-cash investing and financing activities:
Change in fair value of securities available-for-sale, net of taxes of $22 in 2024, $(7,878) in 2023, and $36,838 in 2022,	(68,000)	22,267,000	(104,115,000)
Non-cash transfers from loans to other real estate	0	0	0
Non-cash transfers from other real estate to loans	0	0	0
Non-cash transfers from loans to other assets	$ 60,000	$ 0	$ 0

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Unrealized gain in value of securities available-for-sale, taxes	$ 22	$ (7,878)	$ 36,838

Cybersecurity Risk Management,

Cybersecurity Risk Management, Strategy, and Governance	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Item 1C. Cybersecurity Information Security and Risk Management Overview The Company places a high priority and focus on securing the confidential information it receives and stores about its borrowers, depositors and other customers and employees as well as sensitive information regarding financial transactions and the Company's information systems. This priority and focus starts at the Company’s board of directors, which is ultimately responsible for risk oversight, establishing the Company’s risk appetite, understanding the Bank’s key risks and assuring the risk management strategy, processes and internal controls are appropriate to manage risk, in each case inclusive of cybersecurity risk. The Company’s board of directors approves an information security policy and program (the “Information Security Policy and Program”), which contains a statement of the Company’s risk appetite with respect to cybersecurity matters, on an annual basis. The Company’s risk appetite includes specific information security risk tolerance thresholds and limits established with the approval of the Company’s board of directors and executive management. Key risk indicators are monitored by the Risk Oversight Committee of the Company’s board of directors (the “Risk Oversight Committee”), which receives quarterly reports from the Company’s Chief Risk Officer, Information Security Officer ("ISO") and Enterprise Risk Management Committee regarding management’s efforts to protect the Company from cybersecurity threats and the general threat landscape facing companies with operational characteristics similar to the Company’s. The Risk Oversight Committee reports quarterly to the Company’s board of directors regarding the Company’s cybersecurity risk oversight processes as the board of directors seeks to ensure the Company is operating within its stated risk appetite. The Company’s objective for managing cybersecurity risk is to avoid or minimize the impacts of external threat events or other efforts to penetrate, disrupt or misuse the Company’s systems or information. A key part of the Company’s strategy for managing risks from cybersecurity threats is the ongoing assessment and testing of the Company’s processes and practices through auditing, security assessments, tabletop exercises, and other exercises focused on evaluating effectiveness of the Company’s processes and programs. The Company also deploys technical safeguards that are designed to protect its information systems from cybersecurity threats and incidents in a prompt and effective manner with the goal of minimizing disruptions to the Company’s business. The Company has also developed and periodically updates incident response plans that provide a documented framework for responding to actual or potential cybersecurity incidents, including timely notification and escalation to the appropriate management committees and to the Risk Oversight Committee and full board of directors as appropriate. These incident response plans are coordinated through the ISO and other key members of management, including the Chief Risk Officer. The Company’s board of directors delegates authority to the Risk Oversight Committee to assist the board in carrying out its duties of risk oversight, including with respect to cybersecurity risk. The Risk Oversight Committee provides primary oversight of the Company’s enterprise-wide risk posture and the processes established to identify, measure, and monitor the Company’s risk level, including in regards to cybersecurity risk. This oversight includes reviewing and approving the Company’s risk appetite, including with respect to cybersecurity risk, risk related policies, and reviewing quarterly reporting from management on monitoring of performance of the Company against its risk appetite, including in regards to cybersecurity risk. The Risk Oversight Committee is responsible for the oversight, implementation, and maintenance of the Information Security Policy and Program and has delegated to it specific responsibility for the implementation of the program and reviewing management reports in this area. Quarterly reports are provided to the Company’s board of directors that describe the overall status of the Information Security Policy and Program, including, but not limited to: • Decisions about risk management and control; • Results of testing, including regular external and internal penetration testing; • Security breaches or violations and management’s responses; and • Recommendations for changes to the Information Security Policy and Program. The Company’s Enterprise Risk Management Committee, which is a management committee consisting of certain employees of the Company, including the Company’s Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Chief Credit Officer, Chief Administrative Officer, Chief Information Officer, and Chief Risk Officer, oversees implementation and monitoring of the Information Security Policy and Program . Testing of the Information Security Policy and Program is accomplished through the use of a comprehensive Information Systems Audit that is performed, at a minimum, on an annual basis by third-party expert consulting firms, the results of which are reviewed with the Risk Oversight Committee and Audit Committee. The Company also conducts an internal and external penetration test, at a minimum, on an annual basis by outside expert consulting firms. In addition, in accordance with the Information Security Policy and Program, the Company’s Enterprise Risk Management Committee assesses information security risks on at least an annual basis, or more often in response to changes in products or services that are offered, technological changes, changes in the threat landscape facing the Company, including as a result of cybersecurity incidents affecting financial institutions or their vendors generally or any change that may materially affect the Company’s risk environment. The ISO has over 15 years of experience in cybersecurity, and such expertise is primarily related to cybersecurity assurance, compliance, digital forensics, investigations, process design and collegiate instruction. The ISO also h olds various certifications in areas relevant to cybersecurity risk monitoring, including, a master's degree in IT security, a bachelor's degree in criminal justice with a minor in business administration, and certifications in IT, cell phone, and mobile device forensics. The ISO, working together with the Company’s Chief Information Officer and Chief Risk Officer, handles the development and implementation of the Information Security Policy and Program and, together with the Company’s information technology staff and third-party vendors and other outside resources, the ISO monitors the Company’s information technology systems for threats and implements changes to those systems in an effort to protect the systems from attack. The ISO also coordinates the risk assessment process, facilitates annual employee training, and prepares an annual report to the Company’s board of directors that contains a summary of any cybersecurity incidents occurring during the report year, and an analysis of the results of the Information Systems Audit and the Company’s performance against the Information Security Policy and Program. The ISO reports directly to the Bank’s Chief Risk Officer, independent of the Company’s technology department, and the responsibilities of this role are in conjunction with security, fraud and other special projects concerning risk and operational issues identified. The Bank’s Chief Risk Officer reports directly to the Chief Executive Officer . To date, no attempted cyber-attack or other attempted intrusion on the Company’s information technology networks has resulted in a material adverse impact on the operations or financial results of the Company or the Bank. Information Security Training and Awareness Information security awareness training is provided to all employees and Bank business units no less often than annually and focuses on: new hire orientation, the Company’s overall information security program, roles and responsibilities of employees during an incident, how to report suspicious activity, and direction of employees to routinely check the Bank’s cybersecurity blog for consistent and relevant information. Service Provider Arrangements Management identifies, assesses, controls, monitors and reports on risks related to the Bank’s use of third parties per applicable laws, safe and sound business practices, and related supervisory guidance, particularly that of the Interagency Guidance on Third-Party Relationships: Risk Management. It is the policy of the Company to ensure the internal controls and financial condition of a third-party vendor are carefully evaluated prior to the allowance of such support services to begin, and as an on-going condition of continuing support of such products or services. Vendors with access to customer information or direct access to the network are carefully reviewed to ensure that appropriate controls and mechanisms are in place to safeguard confidential information, and the Company’s contracts with such vendors include obligations on the part of the vendors to maintain the confidentiality of such information in compliance with applicable legal requirements.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Management identifies, assesses, controls, monitors and reports on risks related to the Bank’s use of third parties per applicable laws, safe and sound business practices, and related supervisory guidance, particularly that of the Interagency Guidance on Third-Party Relationships: Risk Management.
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block]	To date, no attempted cyber-attack or other attempted intrusion on the Company’s information technology networks has resulted in a material adverse impact on the operations or financial results of the Company or the Bank.
Cybersecurity Risk Board of Directors Oversight [Text Block]	The Company’s board of directors delegates authority to the Risk Oversight Committee to assist the board in carrying out its duties of risk oversight, including with respect to cybersecurity risk. The Risk Oversight Committee provides primary oversight of the Company’s enterprise-wide risk posture and the processes established to identify, measure, and monitor the Company’s risk level, including in regards to cybersecurity risk. This oversight includes reviewing and approving the Company’s risk appetite, including with respect to cybersecurity risk, risk related policies, and reviewing quarterly reporting from management on monitoring of performance of the Company against its risk appetite, including in regards to cybersecurity risk. The Risk Oversight Committee is responsible for the oversight, implementation, and maintenance of the Information Security Policy and Program and has delegated to it specific responsibility for the implementation of the program and reviewing management reports in this area. Quarterly reports are provided to the Company’s board of directors that describe the overall status of the Information Security Policy and Program, including, but not limited to: • Decisions about risk management and control; • Results of testing, including regular external and internal penetration testing; • Security breaches or violations and management’s responses; and • Recommendations for changes to the Information Security Policy and Program.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Risk Oversight Committee provides primary oversight of the Company’s enterprise-wide risk posture and the processes established to identify, measure, and monitor the Company’s risk level, including in regards to cybersecurity risk. This oversight includes reviewing and approving the Company’s risk appetite, including with respect to cybersecurity risk, risk related policies, and reviewing quarterly reporting from management on monitoring of performance of the Company against its risk appetite, including in regards to cybersecurity risk. The Risk Oversight Committee is responsible for the oversight, implementation, and maintenance of the Information Security Policy and Program and has delegated to it specific responsibility for the implementation of the program and reviewing management reports in this area.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Quarterly reports are provided to the Company’s board of directors that describe the overall status of the Information Security Policy and Program, including, but not limited to: • Decisions about risk management and control; • Results of testing, including regular external and internal penetration testing; • Security breaches or violations and management’s responses; and • Recommendations for changes to the Information Security Policy and Program.
Cybersecurity Risk Role of Management [Text Block]	The Company’s Enterprise Risk Management Committee, which is a management committee consisting of certain employees of the Company, including the Company’s Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Chief Credit Officer, Chief Administrative Officer, Chief Information Officer, and Chief Risk Officer, oversees implementation and monitoring of the Information Security Policy and Program . Testing of the Information Security Policy and Program is accomplished through the use of a comprehensive Information Systems Audit that is performed, at a minimum, on an annual basis by third-party expert consulting firms, the results of which are reviewed with the Risk Oversight Committee and Audit Committee. The Company also conducts an internal and external penetration test, at a minimum, on an annual basis by outside expert consulting firms. In addition, in accordance with the Information Security Policy and Program, the Company’s Enterprise Risk Management Committee assesses information security risks on at least an annual basis, or more often in response to changes in products or services that are offered, technological changes, changes in the threat landscape facing the Company, including as a result of cybersecurity incidents affecting financial institutions or their vendors generally or any change that may materially affect the Company’s risk environment. The ISO has over 15 years of experience in cybersecurity, and such expertise is primarily related to cybersecurity assurance, compliance, digital forensics, investigations, process design and collegiate instruction. The ISO also h olds various certifications in areas relevant to cybersecurity risk monitoring, including, a master's degree in IT security, a bachelor's degree in criminal justice with a minor in business administration, and certifications in IT, cell phone, and mobile device forensics. The ISO, working together with the Company’s Chief Information Officer and Chief Risk Officer, handles the development and implementation of the Information Security Policy and Program and, together with the Company’s information technology staff and third-party vendors and other outside resources, the ISO monitors the Company’s information technology systems for threats and implements changes to those systems in an effort to protect the systems from attack. The ISO also coordinates the risk assessment process, facilitates annual employee training, and prepares an annual report to the Company’s board of directors that contains a summary of any cybersecurity incidents occurring during the report year, and an analysis of the results of the Information Systems Audit and the Company’s performance against the Information Security Policy and Program. The ISO reports directly to the Bank’s Chief Risk Officer, independent of the Company’s technology department, and the responsibilities of this role are in conjunction with security, fraud and other special projects concerning risk and operational issues identified. The Bank’s Chief Risk Officer reports directly to the Chief Executive Officer .
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The ISO, working together with the Company’s Chief Information Officer and Chief Risk Officer, handles the development and implementation of the Information Security Policy and Program and, together with the Company’s information technology staff and third-party vendors and other outside resources, the ISO monitors the Company’s information technology systems for threats and implements changes to those systems in an effort to protect the systems from attack.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	The ISO has over 15 years of experience in cybersecurity, and such expertise is primarily related to cybersecurity assurance, compliance, digital forensics, investigations, process design and collegiate instruction. The ISO also h olds various certifications in areas relevant to cybersecurity risk monitoring, including, a master's degree in IT security, a bachelor's degree in criminal justice with a minor in business administration, and certifications in IT, cell phone, and mobile device forensics.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The ISO also coordinates the risk assessment process, facilitates annual employee training, and prepares an annual report to the Company’s board of directors that contains a summary of any cybersecurity incidents occurring during the report year, and an analysis of the results of the Information Systems Audit and the Company’s performance against the Information Security Policy and Program. The ISO reports directly to the Bank’s Chief Risk Officer, independent of the Company’s technology department, and the responsibilities of this role are in conjunction with security, fraud and other special projects concerning risk and operational issues identified.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 14,939	$ 12,686	$ 16,137	$ 12,768	$ 11,222	$ 11,486	$ 12,389	$ 13,841	$ 12,340	$ 15,190	$ 14,139	$ 11,373	$ 56,530	$ 48,938	$ 53,042

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
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	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies The accounting and reporting policies of Wilson Bank Holding Company (“the Company”) and its wholly owned subsidiary, Wilson Bank & Trust (“Wilson Bank” or "the Bank"), are in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and conform to general practices within the banking industry. The following is a brief summary of the significant policies. (a) Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary, Wilson Bank, and Wilson Bank's 51 % owned subsidiary, Encompass Home Lending, LLC ("Encompass"). On June 1, 2022 , the Bank began operations with a newly-formed joint venture, Encompass Home Lending, LLC. Encompass offers residential mortgage banking services to customers of certain home builders in the Company's markets. All significant intercompany accounts and transactions have been eliminated in consolidation . (b) Nature of Operations Wilson Bank operates under a state bank charter and provides full banking services. As a Tennessee state-chartered bank that is not a member of the Federal Reserve, Wilson Bank is subject to regulations of the Tennessee Department of Financial Institutions and the Federal Deposit Insurance Corporation (“FDIC”). The primary areas served by Wilson Bank include Wilson County, DeKalb County, Rutherford County, Smith County, Trousdale County, Putnam County, Sumner County, Hamilton County, Davidson County and Williamson County, Tennessee and surrounding counties in Middle Tennessee. As of December 31, 2024, services were provided at the main offi ce, twenty-nine bran ch locations and one loan production office. (c) Use of Estimates In preparing consolidated financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and 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 relate to the determination of the allowance for credit losses - loans and off-balance sheet credit exposures, 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. (d) Significant Group Concentrations of Risk Most of the Company’s activities are with customers located within Middle Tennessee. The types of securities in which the Company invests are described in note 3. The types of lending in which the Company engages are described in note 2. The Company does not have any significant concentrations to any one industry or customer other than as disclosed in note 2. (e) Loans The Company grants mortgage, commercial and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout Middle Tennessee. The ability of the Company’s debtors to honor their contracts is dependent upon the real estate and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for unearned income, the allowance for credit losses, and any unamortized deferred fees or costs on originated loans, and premiums or discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized on a straight line basis over the respective term of the loan. As part of its routine credit monitoring process, the Company performs regular credit reviews of the loan portfolio and loans receive risk ratings by the assigned credit officer, which are subject to validation by the Company's independent loan review department. Risk ratings are categorized as pass, special mention, substandard or doubtful. The Company believes that its categories follow those outlined by the FDIC, Wilson Bank's primary federal regulator. Generally the accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Generally, credit card loans and other personal loans are typically charged off no later than when they become 90 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. (f) Allowance for Credit Losses- Loans On January 1, 2022 , the Company 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 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 not be required to sell. Effective January 1, 2022, the Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off- balance-sheet credit exposures. Upon adoption, the Company recognized an after-tax cumulative effect increase to retained earnings totaling $ 1.0 million. In connection with the adoption of ASC 326 , the Company revised certain accounting policies and implemented certain accounting policy elections. 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. (g) 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 the Company is exposed to credit risk resulting from a contractual obligation to extend credit. No allowance is recognized if the Company has 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. 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. The allowance is reported as a component of accrued interest and other liabilities in the Company's consolidated balance sheets. Adjustments to the allowance are reported in the Company's income statement as a component of provision for credit losses - off-balance sheet exposures. Estimating credit losses on amounts expected to be funded uses the same methodology as described for loans above in paragraph (f) of this Note 1 - Summary of Significant Accounting Policies, as if such commitments were funded. (h) Debt Securities Certain debt securities that management has the positive intent and ability to hold to maturity are classified as “held-to-maturity” and recorded at amortized cost. Trading securities are recorded at fair value with changes in fair value included in earnings. Securities not classified as held-to-maturity or trading, including equity securities with readily determinable fair values, are classified as “available-for-sale” and recorded at fair value based on available market prices, with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) on an after-tax basis. Securities classified as “available- for-sale” are held for indefinite periods of time and may be sold in response to movements in market interest rates, changes in the maturity or mix of Company assets and liabilities or demand for liquidity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. A debt security is placed on nonaccrual status at the time any principal and interest payments become 90 days delinquent. Interest accrued but not received for a security placed on nonaccrual is reversed against interest income. No securities have been classified as trading securities or held-to-maturity securities at December 31, 2024 or 2023 . (i) 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 earnings. If the Company intends to hold the securities and it is more likely than not that the Company will not be required to sell before impairment recovery, the securities will be evaluated for credit and non-credit related impairment. Securities with one or more of the following characteristics will be deemed to have only non-credit related impairment and will be excluded from further evaluation from credit impairment: Guaranteed by the U.S. government, insured by the FDIC, a review of market price discount to principal face value, risk weighting under the FDIC’s Simplified Supervisory Formula Approach, and average credit rating. Securities that are not excluded by the aforementioned characteristics are further evaluated for credit deterioration. If it is determined a credit impairment has occurred, the portion of the impairment that is determined to be credit related will be recorded as an allowance for credit losses with an offsetting entry to net earnings. Non-credit related impairment is recognized in other comprehensive income. (j) Equity Securities Equity securities are carried at fair value, with changes in fair value reported in net income. Equity securities without readily determinable fair values are carried at cost, minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment. (k) Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. (l) Federal Home Loan Bank (FHLB) Stock The Company is a member of the FHLB system. Members are required to own a certain amount of stock in the FHLB based on the level of borrowings and other factors and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. (m) Loans Held for Sale Mortgage loans held for sale are carried at fair value. The fair value of loans held for sale is determined using quoted prices for similar assets, adjusted for specific attributes of that loan. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold. (n) Premises and Equipment Premises and equipment are stated at cost. Depreciation is computed primarily by the straight-line method over the estimated useful lives of the related assets ranging from 3 to 40 years . Gains or losses realized on items retired and otherwise disposed of are credited or charged to operations and cost and related accumulated depreciation are removed from the asset and accumulated depreciation accounts. Expenditures for major renovations and improvements of premises and equipment are capitalized and those for maintenance and repairs are charged to earnings as incurred. (o) Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less the estimated cost to sell at the date the Company acquires the property, establishing a new cost basis. Subsequent to their acquisition by the Company, valuations of these assets are periodically performed by management, and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance [i.e. any direct write-downs] are included within non-interest expense. (p) Goodwill and Other Intangible Assets Goodwill arises from business combinations and is determined as the excess of fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. The Company has selected September 30th as the date to perform the annual impairment test. No impairment was determined as a result of the test performed by the Company on September 30, 2024 . Intangible assets with finite useful lives are amortized over their estimated useful lives to their estimated residual values. Goodwill is the only intangible asset with an indefinite life on the Company's balance sheet. (q) Leases Leases are classified as operating or finance leases at the lease commencement date. The Company leases certain locations and equipment. The Company records leases on the balance sheet in the form of a lease liability for the present value of future minimum payments under the lease terms and right-of-use asset equal to the lease liability adjusted for items such as deferred or prepaid rent, lease incentives, and any impairment of the right-of-use asset. The discount rate used in determining the lease liability is based upon incremental borrowing rates the Company could obtain for similar loans as of the date of commencement or renewal. The Company does not record leases on the consolidated balance sheets that are classified as short term (less than one year). At lease inception, the Company determines the lease term by considering the minimum lease term and all optional renewal periods that the Company is reasonably certain to renew. The lease term is also used to calculate straight-line rent expense. The depreciable life of leasehold improvements is limited by the estimated lease term, including renewals if they are reasonably certain to be renewed. The Company’s leases do not contain residual value guarantees or material variable lease payments that will impact the Company’s ability to pay dividends or cause the Company to incur additional expenses. Operating lease expense consists of a single lease cost allocated over the remaining lease term on a straight-line bases, variable lease payments not included in the lease liability, and any impairment of the right-of-use asset. Rent expense and variable lease expense are included in occupancy and equipment expense on the Company’s consolidated statements of earnings. The Company’s variable lease expense include rent escalators that are based on market conditions and include items such as common area maintenance, utilities, parking, property taxes, insurance and other costs associated with the lease. The amortization of the right-of- use asset arising from finance leases is expensed through occupancy and equipment expense and the interest on the related lease liability is expenses through interest expense on borrowings on the Company’s consolidated statements of earnings. (r) Mortgage Servicing Rights When mortgage loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are reported within non-interest income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Servicing fee income, which is reported on the income statement as mortgage servicing income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal; or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against servicing fee income. Servicing fees totaled $( 1,000 ) , $ 9,000 , and $( 28,000 ) for the years ended December 31, 2024, 2023 and 2022 . Late fees and ancillary fees related to loan servicing are not significant. (s) Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, interest-bearing deposits with maturities fewer than 90 days, amounts due from banks and Federal funds sold. Generally, Federal funds sold are purchased and sold for one day periods. Management makes deposits only with financial institutions it believes to be financially sound. (t) Long-Term Assets Premises and equipment, intangible assets, and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value. (u) Bank Owned Life Insurance The Bank has purchased life insurance policies on certain current and former key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement. (v) Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (FASB ASC 740, Income Taxes ). The Company follows accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term "more-likely-than-not" means a likelihood of more than 50 percent. The terms "examined" and "upon examination" also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized. The Company recognizes interest and penalties on income taxes as a component of income tax expense. (w) Derivatives Mortgage Banking Derivatives Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. The Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into, in order to hedge the change in interest rates resulting from its commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on sale of mortgage loans. 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 SOFR-based variable interest rates. 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. (x) Stock-Based Compensation Stock compensation accounting guidance (FASB ASC 718, “ Compensation—Stock Compensation” ) requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share awards, restricted share unit awards, performance-based awards, cash-settled stock appreciation rights (SARs), and employee share purchase plans. Because cash-settled SARs do not give the grantee the choice of receiving stock, all cash-settled SARs are accounted for as liabilities, not equity, as expense is accrued over the requisite service period. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. The Company uses the Black-Scholes option pricing model to estimate the grant date fair value of stock options and cash-settled SARs, and utilizes the price at which the Company's common stock was last traded and of which the Company was aware on the date closest, but prior to, the date of grant to determine the grant date fair value of restricted share unit awards and restricted share awards. (y) Retirement Plans Employee 401(k) and profit sharing plan expense is the amount of matching contributions and profit sharing contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service. (z) Advertising Costs Advertising costs are expensed as incurred by the Company and totaled $ 3,512,000 , $ 3,714,000 and $ 3,455,000 for 2024, 2023 and 2022 , respectively. (aa) Earnings Per Share Basic earnings per share represents income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects additional potential common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options, restricted share units, and performance share units and are determined using the treasury stock method. (bb) Comprehensive Income (Loss) Comprehensive income (loss) consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale, net of taxes, which are also recognized as separate components of equity. (cc) Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements. (dd) Restrictions on Cash Cash on hand or on deposit with the Federal Reserve Bank was required to meet regulatory reserve and clearing requirements. (ee) Segment Reporting Management analyzes the operations of the Company assuming one operating segment, banking. (ff) Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in Note 22 - Disclosures About Fair Value of Financial Instruments below. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates. (gg) Reclassification Certain reclassifications have been made to the 2023 and 2022 figures to conform to the presentation for 2024 . (hh) Off-Balance-Sheet Financial Instruments In the ordinary course of business, Wilson Bank has entered into off-balance-sheet financial instruments consisting of commitments to extend credit, commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded in the financial statements when they are funded or related fees are incurred or received. (ii) Subsequent Events The Company has evaluated subsequent events for recognition and disclosure through February 28, 2025, which is the date the financial statements were available to be issued. Subsequent to December 31, 2024, Wilson Bank committed to expand the Chattanooga loan production office to a full service branch. As a part of this expansion the Bank entered into a lease for the location for the new full service branch and is currently remodeling the space. The costs associated with this expansion, including construction, equipment and lease expenses, are not expected to be significant. (jj) Accounting Standard Updates 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 off-balance sheet exposures, 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 ASU 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 the London Interbank Offered Rate (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

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Loans and Allowance for Credit Losses	(2) Loans and Allowance for Credit Losses Loans are reported at their outstanding principal balances adjusted for unearned income, deferred fees net of related costs on originated loans, and the allowance for credit losses. 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 FDIC. The classification of loans at December 31, 2024 and 2023 is as follows: In Thousands 2024 2023 Residential 1-4 family real estate $ 1,133,966 $ 959,218 Commercial and multi-family real estate 1,544,340 1,313,284 Construction, land development and farmland 941,193 901,336 Commercial, industrial and agricultural 144,619 127,659 1-4 family equity lines of credit 235,240 202,731 Consumer and other 106,235 104,373 Total loans before net deferred loan fees 4,105,593 3,608,601 Net deferred loan fees ( 13,704 ) ( 13,078 ) Total loans 4,091,889 3,595,523 Less: Allowance for credit losses ( 49,497 ) ( 44,848 ) Net loans $ 4,042,392 3,550,675 At December 31, 2024, variable rate and fixed rate loans totaled $ 3,466,953,000 and $ 638,640,000 , respectively. At December 31, 2023 , variable rate and fixed rate loans totaled $ 2,977,918,000 and $ 630,683,000 , respectively. 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). With respect to construction loans to developers and builders that are secured by non-owner occupied properties that the Company may originate from time to time, the Company generally requires the borrower to have had an existing relationship with the Company and have a proven record of success. 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 are generally based upon estimates of costs and value associated with the complete project. These estimates may be inaccurate. Construction loans often involve the disbursement of substantial funds with repayment 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), minimum credit scores, and maximum debt to income. 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, minimum credit scores, and maximum debt to income. 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: Commercial and multi-family real estate loans are subject to underwriting standards and processes similar to commercial and industrial loans (which are discussed below), 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 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 and industrial: 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, if any, provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans, if any, 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 on secured consumer loans, minimum credit scores, and maximum debt to income levels. 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. The following tables present the Company’s nonaccrual loans, certain credit quality indicators and past due loans as of December 31, 2024 and 2023. Loans on Nonaccrual Status In Thousands 2024 2023 Residential 1-4 family real estate $ 452 $ — Commercial and multi-family real estate 3,616 — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit 750 — Consumer and other — — Total $ 4,818 $ — 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. At December 31, 2024 , the Company had two collateral dependent loans totaling $ 4,366,000 that were on non-accruing interest status. In each case, at the date such loans were placed on nonaccrual status, the Company reversed all previously accrued interest income. The impact on net interest income for these loans was not material to the Company's results of operations for the year ended December 31, 2024. At December 31, 2023 the Company had no collateral dependent loans that were on non-accruing interest status. Accordingly, there was no impact on net interest income given the lack of these types of loans for the years ended December 31, 2023, and December 31, 2022. Potential problem loans, which include nonperforming loans, amounted to approximately $ 48.0 million, or 1.17 % of total loans, at December 31, 2024 compared to $ 5.9 million, or 0.16 % of total loans, at December 31, 2023. 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, Wilson Bank’s primary federal regulator, for loans classified as special mention, substandard, or doubtful, excluding the impact of nonperforming loans. The following table presents our 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 Company’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 Company will sustain some loss if the deficiencies are not corrected. • Doubtful loans have all the characteristics of substandard loans with the added characteristics that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The Company considers all doubtful loans to be collateral dependent and places the loans on nonaccrual status. Credit Quality Indicators The following table presents loan balances classified within each risk rating category by primary loan type and based on year of origination as well as current period gross charge-offs by primary loan type and based on year of origination as of December 31, 2024. In Thousands Revolving 2024 2023 2022 2021 2020 Prior Loans Total December 31, 2024 Residential 1-4 family real estate: Pass $ 281,651 136,736 278,556 220,533 76,275 118,960 12,941 1,125,652 Special mention 950 1,817 1,607 196 — 2,528 401 7,499 Substandard — — — 376 — 365 74 815 Total Residential 1-4 family real estate $ 282,601 138,553 280,163 221,105 76,275 121,853 13,416 1,133,966 Residential 1-4 family real estate: Current-period gross charge-offs $ — — — — — 24 — 24 Commercial and multi-family real estate: Pass $ 285,939 119,202 311,740 347,484 130,226 255,968 61,885 1,512,444 Special mention — 3,615 23,228 — 705 4,275 — 31,823 Substandard — — — — — 73 — 73 Total Commercial and multi-family real estate $ 285,939 122,817 334,968 347,484 130,931 260,316 61,885 1,544,340 Commercial and multi-family real estate: Current-period gross charge-offs $ — — — — — — — — Construction, land development and farmland: Pass $ 283,747 199,987 153,429 58,913 13,992 12,486 215,394 937,948 Special mention 27 256 135 120 — 45 2,533 3,116 Substandard — — 129 — — — — 129 Total Construction, land development and farmland $ 283,774 200,243 153,693 59,033 13,992 12,531 217,927 941,193 Construction, land development and farmland: Current-period gross charge-offs $ — — — — — — — — Commercial, industrial and agricultural: Pass $ 26,697 12,781 29,634 4,071 9,610 22,762 38,586 144,141 Special mention 147 131 73 10 — — 106 467 Substandard — — — — 11 — — 11 Total Commercial, industrial and agricultural $ 26,844 12,912 29,707 4,081 9,621 22,762 38,692 144,619 Commercial, industrial and agricultural: Current-period gross charge-offs $ — — 30 4 — — 8 42 1-4 family equity lines of credit: Pass $ — — — — — — 231,480 231,480 Special mention — — — — — — 2,754 2,754 Substandard — — — — — — 1,006 1,006 Total 1-4 family equity lines of credit $ — — — — — — 235,240 235,240 1-4 family equity lines of credit: Current-period gross charge-offs $ — — — — — — — — Consumer and other: Pass $ 28,133 16,632 7,509 2,525 12,316 9,204 29,604 105,923 Special mention 3 62 104 27 29 14 1 240 Substandard 6 21 37 8 — — — 72 Total Consumer and other $ 28,142 16,715 7,650 2,560 12,345 9,218 29,605 106,235 Consumer and other: Current-period gross charge-offs $ 24 147 141 10 — — 634 956 The following table presents loan balances classified within each risk rating category based on year of origination as of December 31, 2024. In Thousands 2024 2023 2022 2021 2020 Prior Revolving Loans Total December 31, 2024 Pass $ 906,167 485,338 780,868 633,526 242,419 419,380 589,890 4,057,588 Special mention 1,127 5,881 25,147 353 734 6,862 5,795 45,899 Substandard 6 21 166 384 11 438 1,080 2,106 Total $ 907,300 491,240 806,181 634,263 243,164 426,680 596,765 4,105,593 The following table presents loan balances classified within each risk rating category by primary loan type and based on year of origination as well as current period gross charge-offs by primary loan type and based on year of origination as of December 31, 2023. In Thousands 2023 2022 2021 2020 2019 Prior Revolving Loans Total December 31, 2023 Residential 1-4 family real estate: Pass $ 165,655 297,535 239,035 89,563 56,092 90,119 16,585 954,584 Special mention 76 859 225 876 137 1,558 — 3,731 Substandard — — — — 128 775 — 903 Total Residential 1-4 family real $ 165,731 298,394 239,260 90,439 56,357 92,452 16,585 959,218 Residential 1-4 family real estate: Current-period gross charge-offs $ — — — — — — — — Commercial and multi-family real Pass $ 103,050 321,767 378,418 143,178 91,640 217,645 57,320 1,313,018 Special mention — — 155 — — 31 — 186 Substandard — — — — — 80 — 80 Total Commercial and multi- $ 103,050 321,767 378,573 143,178 91,640 217,756 57,320 1,313,284 Commercial and multi-family real Current-period gross charge-offs $ — — — — — — — — Construction, land development Pass $ 231,337 306,056 99,456 26,710 7,586 10,141 219,999 901,285 Special mention — — — — — 51 — 51 Substandard — — — — — — — — Total Construction, land $ 231,337 306,056 99,456 26,710 7,586 10,192 219,999 901,336 Construction, land development Current-period gross charge-offs $ — — — — — — — — Commercial, industrial and Pass $ 16,811 34,507 7,460 12,272 17,066 7,593 31,832 127,541 Special mention 93 7 6 — — — 12 118 Substandard — — — — — — — — Total Commercial, industrial and $ 16,904 34,514 7,466 12,272 17,066 7,593 31,844 127,659 Commercial, industrial and Current-period gross charge-offs $ — 30 — — — — — 30 1-4 family equity lines of credit: Pass $ — — — — — — 202,189 202,189 Special mention — — — — — — 404 404 Substandard — — — — — — 138 138 Total 1-4 family equity lines of $ — — — — — — 202,731 202,731 1-4 family equity lines of credit: Current-period gross charge-offs $ — — — — — — — — Consumer and other: Pass $ 27,998 15,511 5,331 14,497 4,728 6,381 29,638 104,084 Special mention 4 52 57 7 — — — 120 Substandard 51 106 — 11 — 1 — 169 Total Consumer and other $ 28,053 15,669 5,388 14,515 4,728 6,382 29,638 104,373 Consumer and other: Current-period gross charge-offs $ 103 213 98 22 — 1 1,891 2,328 The following table presents loan balances classified within each risk rating category based on year of origination as of December 31, 2023. In Thousands 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023 Pass $ 544,851 975,376 729,700 286,220 177,112 331,879 557,563 3,602,701 Special mention 173 918 443 883 137 1,640 416 4,610 Substandard 51 106 — 11 128 856 138 1,290 Total $ 545,075 976,400 730,143 287,114 177,377 334,375 558,117 3,608,601 Age Analysis of Past Due Loans In Thousands 30-59 Days Past Due 60-89 Days Past Due Nonaccrual and Greater Than 89 Days Total Nonaccrual and Past Due Current Total Loans Recorded Investment Greater Than 89 Days and Accruing December 31, 2024 Residential 1-4 family real estate $ 5,854 1,462 766 8,082 1,125,884 1,133,966 $ 314 Commercial and multi-family real estate — 2 3,616 3,618 1,540,722 1,544,340 — Construction, land development and farmland 742 — 162 904 940,289 941,193 162 Commercial, industrial and agricultural 184 562 113 859 143,760 144,619 113 1-4 family equity lines of credit 960 581 840 2,381 232,859 235,240 90 Consumer and other 568 137 52 757 105,478 106,235 52 Total $ 8,308 2,744 5,549 16,601 4,088,992 4,105,593 $ 731 December 31, 2023 Residential 1-4 family real estate $ 1,544 552 1,178 3,274 955,944 959,218 $ 1,178 Commercial and multi-family real estate 5,846 — — 5,846 1,307,438 1,313,284 — Construction, land development and farmland 2,959 1 — 2,960 898,376 901,336 — Commercial, industrial and agricultural 52 — 7 59 127,600 127,659 7 1-4 family equity lines of credit 571 209 106 886 201,845 202,731 106 Consumer and other 350 78 118 546 103,827 104,373 118 Total $ 11,322 840 1,409 13,571 3,595,030 3,608,601 $ 1,409 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 models 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 credit 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 either discounted cash flows or 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. 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 management's control, including the performance of the 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 years ended December 31, 2024, 2023 and 2022 are summarized as follows: In Thousands 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 December 31, 2024 Allowance for credit losses - loans: Beginning balance $ 8,765 17,422 14,027 1,533 1,809 1,292 44,848 Provision 928 2,781 616 189 81 597 5,192 Charge-offs ( 24 ) — — ( 42 ) — ( 956 ) ( 1,022 ) Recoveries 39 — 20 22 — 398 479 Ending balance $ 9,708 20,203 14,663 1,702 1,890 1,331 49,497 In Thousands 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 December 31, 2023 Allowance for credit losses - loans: Beginning balance $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813 Provision 1,435 2,123 702 125 639 1,276 6,300 Charge-offs — — — ( 30 ) — ( 2,328 ) ( 2,358 ) Recoveries 20 — 20 1 — 1,052 1,093 Ending balance $ 8,765 17,422 14,027 1,533 1,809 1,292 44,848 In Thousands 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 December 31, 2022 Allowance for credit losses - loans: Beginning balance $ 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 1,353 1,886 3,795 ( 117 ) 396 1,343 8,656 Charge-offs ( 8 ) — ( 1 ) ( 21 ) — ( 1,527 ) ( 1,557 ) Recoveries 116 — 20 27 — 483 646 Ending balance $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813 The following tables present the amortized cost basis of collateral dependent loans at December 31, 2024 and December 31, 2023 which are individually evaluated to determine expected credit losses: In Thousands Real Estate Other Total December 31, 2024 Residential 1-4 family real estate $ 1,485 — 1,485 Commercial and multi-family real estate 31,273 — 31,273 Construction, land development and farmland 2,521 — 2,521 Commercial, industrial and agricultural — — — 1-4 family equity lines of credit 2,009 — 2,009 Consumer and other — — — $ 37,288 — 37,288 In Thousands Real Estate Other Total December 31, 2023 Residential 1-4 family real estate $ 1,949 — 1,949 Commercial and multi-family real estate 2,889 — 2,889 Construction, land development and farmland — — — Com

Debt Securities

Debt Securities	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Debt Securities	(3) Debt Securities Debt securities have been classified in the consolidated balance sheet according to management’s intent. Debt securities at December 31, 2024 consist of the following: Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury and other U.S. government agencies $ 4,927 — 389 4,538 U.S. Government-sponsored enterprises (GSEs) 183,912 8 21,947 161,973 Mortgage-backed securities 520,729 55 66,588 454,196 Asset-backed securities 51,110 108 401 50,817 Corporate bonds 2,500 — 104 2,396 Obligations of states and political subdivisions 184,163 — 30,190 153,973 $ 947,341 171 119,619 827,893 The Company’s classification of securities at December 31, 2023 was as follows: Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury and other U.S. government agencies $ 4,901 — 472 4,429 U.S. Government-sponsored enterprises (GSEs) 167,738 — 23,570 144,168 Mortgage-backed securities 480,759 230 63,959 417,030 Asset-backed securities 51,183 193 1,403 49,973 Corporate bonds 2,500 — 77 2,423 Obligations of states and political subdivisions 223,358 397 30,697 193,058 $ 930,439 820 120,178 811,081 As of December 31, 2024 and December 31, 2023 , there was no allowance for credit losses on available-for-sale securities. Included in mortgage-backed securities are collateralized mortgage obligations totaling $ 146,369,000 (fair value of $ 126,426,000 ) and $ 145,179,000 (fair value of $ 124,005,000 ) at December 31, 2024 and 2023, respectively. The amortized cost and estimated market value of debt securities at December 31, 2024 , by contractual maturity, are shown below. Expected maturities will differ from contractual maturities of mortgage and asset-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. In Thousands Securities Available-For-Sale Amortized Cost Fair Value Due in one year or less $ 5,566 5,394 Due after one year through five years 126,543 114,384 Due after five years through ten years 277,680 242,946 Due after ten years 537,552 465,169 $ 947,341 827,893 Results from sales of debt securities are as follows: In Thousands 2024 2023 2022 Gross proceeds $ 86,248 32,740 42,728 Gross realized gains $ 4,587 17 — Gross realized losses ( 7,329 ) ( 1,026 ) ( 1,620 ) Net realized gains (losses) $ ( 2,742 ) ( 1,009 ) ( 1,620 ) Securities carried on the balance sheet of approximately $ 581,017,000 (approximate market value of $ 499,585,000 ) and $ 500,046,000 (approximate market value of $ 429,705,000 ) were pledged to secure public deposits and for other purposes as required or permitted by law at December 31, 2024 and 2023, respectively. At December 31, 2024 , 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. Included in the securities above are $ 104,000,000 (approximate market value of $ 87,000,000 ) and $ 116,000,000 (approximate market value of $ 99,000,000 ) at December 31, 2024 and 2023, respectively, in obligations of political subdivisions located within the states of Tennessee, Alabama, and Texas. The following table shows the gross unrealized losses and fair value of the Company’s available-for-sale securities with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023. In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total 2024 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: Debt securities: U.S. Treasury and other U.S. government agencies $ — $ — — $ 4,538 $ 389 2 $ 4,538 $ 389 U.S. Government-sponsored enterprises (GSEs) 12,226 258 3 147,828 21,689 67 160,054 21,947 Mortgage-backed securities 90,776 2,043 24 348,035 64,545 216 438,811 66,588 Asset-backed securities 14,103 75 5 17,170 326 7 31,273 401 Corporate bonds — — — 2,396 104 1 2,396 104 Obligations of states and political subdivisions 5,108 77 3 148,865 30,113 168 153,973 30,190 $ 122,213 $ 2,453 35 $ 668,832 $ 117,166 461 $ 791,045 $ 119,619 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total 2023 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: Debt securities: U.S. Treasury and other U.S. government agencies $ — $ — — $ 4,429 $ 472 2 $ 4,429 $ 472 U.S. Government-sponsored enterprises (GSEs) — — — 144,169 23,569 55 144,169 23,569 Mortgage-backed securities 8,889 63 7 390,557 63,897 221 399,446 63,960 Asset-backed securities 2,500 44 1 30,666 1,359 26 33,166 1,403 Corporate bonds — — — 2,423 77 1 2,423 77 Obligations of states and political subdivisions 5,375 14 2 171,157 30,683 193 176,532 30,697 $ 16,764 $ 121 10 $ 743,401 $ 120,057 498 $ 760,165 $ 120,178 The applicable date for determining when securities are in an unrealized loss position is December 31, 2024 and 2023. As such, it is possible that a security had a market value less than its amortized cost on other days during the twelve-month periods ended December 31, 2024 and 2023, but is not in the "Investments with an Unrealized Loss of less than 12 months" category above. As shown in the tables above, at December 31, 2024 and 2023, the Company had unrealized losses of $ 119.6 million and $ 120.2 million on $ 791.0 million and $ 760.2 million, respectively, of securities in an unrealized loss position at those dates. As described in Note 1. Summary of Significant Accounting Policies, for any security classified as available-for-sale that is 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 December 31, 2024, 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. These securities must then be evaluated for credit and non-credit related impairment. Securities with one or more of the following characteristics will be deemed to have only non-credit related impairment and will be excluded from further evaluation from credit impairment: Guaranteed by the U.S. government, insured by the FDIC, a review of market price discount to principal face value does not indicate the market's expectation of imminent principal loss, risk weighting under the FDIC’s Simplified Supervisory Formula Approach, and average credit rating. Securities that are not excluded by the aforementioned characteristics are further evaluated for credit deterioration, which would require the recognition of an allowance for credit losses. The unrealized losses associated with securities at December 31, 2024 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 December 31, 2024. These securities will continue to be monitored as a part of the Company's ongoing evaluation of credit quality. Mortgage-Backed Securities At December 31, 2024, 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 of these securities is primarily 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 has determined no allowance for credit losses is necessary at December 31, 2024. The Company's mortgage-backed securities portfolio includes non-agency collateralized mortgage obligations with a fair value of $ 10.8 million which had unrealized losses of approximately $ 1.5 million at December 31, 2024. These non-agency mortgage-backed securities were rated A or higher at December 31, 2024. The Company monitors to ensure it has adequate credit support 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 $ 50.8 million which had unrealized losses of approximately $ 0.4 million at December 31, 2024. The Company monitors these securities to ensure it has adequate credit support 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 December 31, 2024 . The Company monitors this security to ensure it has adequate credit support 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.

Restricted Equity Securities

Restricted Equity Securities	12 Months Ended
	Dec. 31, 2024
Restricted Equity Securities [Abstract]
Restricted Equity Securities	(4) Restricted Equity Securities Restricted equity securities consists of stock of the FHLB of Cincinnati amounting to $ 3,876,000 and $ 3,436,000 at December 31, 2024 and 2023 , respectively. The stock can be sold back only at par or a value as determined by the issuing institution and only to the respective financial institution or to another member institution. These securities are recorded at cost.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Premises and Equipment	(5) Premises and Equipmen t The detail of premises and equipment at December 31, 2024 and 2023 is as follows: In Thousands 2024 2023 Land $ 20,762 $ 20,822 Buildings 52,664 49,784 Leasehold improvements 1,934 1,710 Furniture and equipment 19,097 16,524 Automobiles 511 345 Construction-in-progress 300 2,469 95,268 91,654 Less accumulated depreciation ( 33,719 ) ( 29,256 ) $ 61,549 $ 62,398 During 2024, 2023 and 2022, payments of $ 1,100,000 , $ 1,442,000 and $ 379,000 , respectively, were made to an entity owned by a director for the construction of buildings utilized by Wilson Bank and repair work on existing buildings utilized by Wilson Bank. Depreciation expense was $ 4,040,000 , $ 4,221,000 and $ 4,370,000 for the years ended December 31, 2024, 2023 and 2022 , respectively.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	(6) Goodwil l The Company's intangible assets result from the excess of purchase price over the applicable book value of the net assets acquired related to outside ownership of two previously 50% owned subsidiaries that the Company acquired 100 % of in 2005. In Thousands 2024 2023 Goodwill: Balance at January 1, $ 4,805 4,805 Goodwill acquired during year — — Impairment loss — — Balance at December 31, $ 4,805 4,805

Leases

Leases	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Leases	(7) Leases Lessee Accounting The majority of leases in which the Company is the lessee are comprised of real estate property for branches and office space and are recorded as operating leases with terms extending beyond 2029. The Company has two finance leases, which were entered into in 2022 and 2024, with lease terms through 2038 and 2046. These leases are classified as operating or finance leases at commencement. Right-of-use assets representing the right to use the underlying asset and lease liabilities representing the obligation to make future lease payments are recognized on the balance sheet. These assets and liabilities are estimated based on the present value of future lease payments discounted using the Company's incremental secured borrowing rates as of the commencement date of the lease. Certain lease agreements contain renewal options which are considered in the determination of the lease term if they are deemed reasonably certain to be exercised. The Company has elected not to recognize leases with an original term of less than 12 months on the balance sheet. The following table represents lease assets and lease liabilities as of December 31, 2024 and 2023 (in thousands). Lease right-of-use assets Classification December 31, 2024 December 31, 2023 Operating lease right-of-use assets Other Assets $ 2,556 3,542 Finance lease right-of-use assets Other Assets 2,889 2,123 Lease liabilities Classification December 31, 2024 December 31, 2023 Operating lease liabilities Other Liabilities $ 2,750 3,736 Finance lease liabilities Other Liabilities 3,076 2,251 The total lease cost related to operating leases and short term leases is recognized on a straight-line basis over the lease term. For finance leases, right-of-use assets are amortized on a straight-line basis over the lease term and interest imputed on the lease liability is recognized using the effective interest method. The components of the Bank's total lease cost were as follows for the years ended December 31, 2024 and 2023. In Thousands 2024 2023 2022 Operating lease cost $ 554 637 563 Finance lease cost: Right-of-use asset amortization 94 87 93 Interest expense 65 71 66 Short-term lease cost — — — Net lease cost $ 713 795 722 The weighted average remaining lease term and weighted average discount rate for operating leases at December 31, 2024 and 2023 were as follows: 2024 2023 Operating Leases Weighted average remaining lease term (in years) 7.95 10.10 Weighted average discount rate 4.08 % 4.31 % The weighted average remaining lease term and weighted average discount rate for finance leases at December 31, 2024 and 2023 were as follows: 2024 2023 Finance Leases Weighted average remaining lease term (in years) 20.05 23.34 Weighted average discount rate 3.47 % 2.90 % Cash flows related to operating and finance leases during the year ended December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 2022 Operating cash flows related to operating leases $ 553 595 547 Operating cash flows related to finance leases 65 71 66 Financing cash flows related to finance leases 34 30 26 Future undiscounted lease payments for operating leases with initial terms of more than 12 months at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Operating Leases 2025 $ 561 553 2026 568 560 2027 570 568 2028 469 576 2029 360 547 Thereafter 695 1,854 Total undiscounted lease payments 3,223 4,658 Less: imputed interest ( 473 ) ( 922 ) Net lease liabilities $ 2,750 $ 3,736 Future undiscounted lease payments for finance leases with initial terms of more than 12 months at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Finance Leases 2025 $ 128 $ 98 2026 186 101 2027 191 105 2028 196 108 2029 201 111 Thereafter 3,424 2,676 Total undiscounted lease payments 4,326 3,199 Less: imputed interest ( 1,250 ) ( 948 ) Net lease liabilities $ 3,076 $ 2,251

Mortgage Servicing Rights

Mortgage Servicing Rights	12 Months Ended
	Dec. 31, 2024
Transfers and Servicing [Abstract]
Mortgage Servicing Rights	(8) Mortgage Servicing Rights T he Company sells residential mortgage loans in the secondary market and typically retains the rights to service the loans. Mortgage loans serviced for others are not reported as assets. Mortgage servicing rights are recognized on the balance sheet within other assets. The principal balances of these loans as of December 31, 2024 and December 31, 2023 are as follows: In Thousands December 31, 2024 December 31, 2023 Mortgage loan portfolios serviced for: FHLMC $ 114,771 99,441 For the years ended December 31, 2024 and 2023, the change in carrying value of the Company's mortgage servicing rights accounted for under the amortization method was as follows: In Thousands December 31, 2024 December 31, 2023 Balance at beginning of period $ 1,083 1,065 Servicing rights retained from loans sold 399 245 Amortization ( 343 ) ( 227 ) Valuation Allowance Provision — — Balance at end of period $ 1,139 1,083 Fair value, end of period $ 1,654 1,398 The key data and assumptions used in estimating the fair value of the Company's mortgage servicing rights as of December 31, 2024 and 2023 were as follows: December 31, 2024 December 31, 2023 Prepayment speed 8.08 % 7.92 % Weighted-average life (in years) 8.42 8.55 Weighted-average note rate 5.11 % 4.73 % Weighted-average discount rate 9.00 % 9.00 %

Deposits

Deposits	12 Months Ended
	Dec. 31, 2024
Deposits [Abstract]
Deposits	(9) Deposits Deposits at December 31, 2024 and 2023 are summarized as follows: In Thousands 2024 2023 Demand deposits $ 383,168 389,725 Savings accounts 343,894 320,301 Negotiable order of withdrawal accounts 968,198 934,709 Money market demand accounts 1,325,713 1,156,694 Certificates of deposit $250,000 or greater 772,678 548,269 Other certificates of deposit 954,124 942,346 Individual retirement accounts $250,000 or greater 15,543 11,018 Other individual retirement accounts 66,716 64,044 Total $ 4,830,034 4,367,106 Principal maturities of certificates of deposit and individual retirement accounts at December 31, 2024 are as follows: (In Thousands) Maturity Total 2025 $ 1,500,899 2026 223,841 2027 63,366 2028 15,961 2029 4,994 $ 1,809,061 The aggregate amount of overdrafts reclassified as loans receivable was $ 1,147,000 an d $ 858,000 at December 31, 2024 and 2023, respectively. The aggregate balances of related party deposits at December 31, 2024 and 2023 were $ 14,668,000 and $ 15,640,000 , respectively. As of December 31, 2024 and 2023 , Wilson Bank was no t required to maintain a cash balance with the Federal Reserve.

Non-interest Income and Non-int

Non-interest Income and Non-interest Expense	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Non-Interest Income and Non-Interest Expense	(10) Non-Interest Income and Non-Interest Expense The significant components of non-interest income and non-interest expense for the years ended December 31, 2024, 2023 and 2022 are presented below: In Thousands 2024 2023 2022 Non-interest income: Service charges on deposits $ 8,198 7,890 7,382 Brokerage income 8,562 7,184 6,929 Debit and credit card interchange income, net 8,627 8,490 8,416 Other fees and commissions 1,590 1,408 1,653 BOLI and annuity earnings 1,817 1,667 1,346 Loss on sale of securities, net ( 2,742 ) ( 1,009 ) ( 1,620 ) Fees and gains on sales of mortgage loans 3,068 2,635 2,973 Mortgage servicing income (loss), net ( 1 ) 9 ( 28 ) Gain (loss) on sale of fixed assets, net ( 303 ) ( 55 ) 291 Gain (loss) on sale of other assets, net ( 8 ) ( 10 ) 8 Other income (loss) 146 80 ( 69 ) $ 28,954 28,289 27,281 In Thousands 2024 2023 2022 Non-interest expense: Employee salaries and benefits $ 67,342 59,501 56,707 Equity-based compensation 1,567 1,528 1,864 Occupancy expenses 5,733 6,532 5,563 Furniture and equipment expenses 3,038 3,225 3,400 Data processing expenses 9,477 8,797 7,337 Advertising & public relations expenses 3,512 3,714 3,455 Accounting, legal & consulting expenses 1,550 1,789 1,409 FDIC insurance 3,129 3,120 1,527 Directors’ fees 816 713 650 Other operating expenses 12,257 12,032 11,058 $ 108,421 100,951 92,970

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	(11) Income Taxes The components of the net deferred tax asset at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Deferred tax asset: Federal $ 36,851 36,034 State 11,950 11,641 48,801 47,675 Deferred tax liability: Federal ( 2,068 ) ( 1,654 ) State ( 685 ) ( 548 ) ( 2,753 ) ( 2,202 ) Net deferred tax asset $ 46,048 45,473 The tax effects of each type of significant item that gave rise to deferred tax assets (liabilities) at December 31, 2024 and 2023 were: In Thousands 2024 2023 Financial statement allowance for credit losses in excess of tax allowance $ 12,752 11,509 Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements ( 2,093 ) ( 1,546 ) Financial statement deduction for deferred compensation in excess of deduction for tax purposes 1,607 1,487 Financial statement income on FHLB stock dividends not recognized for tax purposes ( 327 ) ( 327 ) Financial statement off-balance sheet exposure allowance for credit losses in excess of tax allowance 667 822 Unrealized loss on securities available-for-sale 31,217 31,195 Equity based compensation 1,526 1,355 Other items, net 699 978 Net deferred tax asset $ 46,048 45,473 The components of income tax expense (benefit) at December 31, 2024, 2023 and 2022 are summarized as follows: In Thousands Federal State Total 2024 Current $ 14,919 2,208 17,127 Deferred ( 386 ) ( 165 ) ( 551 ) Total $ 14,533 2,043 16,576 2023 Current $ 14,023 1,945 15,968 Deferred ( 1,458 ) ( 571 ) ( 2,029 ) Total $ 12,565 1,374 13,939 2022 Current $ 15,096 2,011 17,107 Deferred ( 1,565 ) ( 486 ) ( 2,051 ) Total $ 13,531 1,525 15,056 A reconciliation of actual income tax expense of $ 16,576,000 , $ 13,939,000 and $ 15,056,000 for the years ended December 31, 2024, 2023 and 2022 , respectively, to the “expected” tax expense (computed by applying the Federal statutory rate of 21 % for 2024, 2023 and 2022 to earnings before income taxes) is as follows: In Thousands 2024 2023 2022 Computed “expected” tax expense $ 15,352 13,204 14,301 State income taxes, net of Federal income tax benefit 1,659 1,120 1,117 Tax exempt interest, net of interest expense exclusion ( 180 ) ( 190 ) ( 274 ) Earnings on cash surrender value of life insurance ( 376 ) ( 344 ) ( 273 ) Expenses not deductible for tax purposes 79 74 23 Equity based compensation ( 23 ) ( 46 ) ( 55 ) Other 65 121 217 $ 16,576 13,939 15,056 Total income tax expense (benefit) for 2024, 2023 and 2022 , includes $( 717,000 ), $( 264,000 ) and $( 423,000 ) of expense (benefit) related to the realized gain and loss on sale of securities, respectively. As of December 31, 2024, 2023 and 2022 the Company has no t accrued or recognized interest or penalties related to uncertain tax positions. It is the Company’s policy to recognize interest and/or penalties related to income tax matters in income tax expense. No valuation allowance for deferred tax assets was recorded at December 31, 2024 and 2023 as management believes it is more likely than not that all of the deferred tax assets will be realized against deferred tax liabilities and projected future taxable income. There were no unrecognized tax benefits during any of the reported periods. The Company and Wilson Bank file income tax returns in the United States (“U.S.”), as well as in the State of Tennessee. The Company is no longer subject to U.S. federal or state income tax examinations by tax authorities for years before 2021 .

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	(12) Commitments and Contingent Liabilities From time to time the Company is party to litigation and claims arising in the normal course of business. Management, after consultation with legal counsel, believes that the liabilities, if any, arising from such litigation and claims will not be material to the Company's consolidated financial position. At December 31, 2024 and 2023, respectively, the Company had lines of credit with other correspondent banks totaling $ 95,386,000 and $ 102,485,000 . At December 31, 2024 and 2023 , respectively, there was no balance outstanding under these lines of credit. The Company also has a Cash Management Advance ("CMA") Line of Credit agreement. The CMA is a component of the Company's Blanket Agreement for advances with the FHLB of Cincinnati. The purpose of the CMA is to assist with short-term liquidity management. Under the terms of the CMA, the Company may borrow a maximum of $ 23,875,000 , selecting a variable rate of interest for up to 90 days or a fixed rate for a maximum of 30 days . There were no borrowings outstanding under the CMA at December 31, 2024 or December 31, 2023. On November 12, 2024, Wilson Bank entered in a purchase and assumption agreement pursuant to which it has agreed to acquire certain assets, including certain loans, and assume certain liabilities, including certain deposits, of a branch office in Cookeville, Tennessee that is currently operated by another bank. Total assets to be acquired are estimated to be approximately $ 17 million as of the date hereof, while total deposits and other liabilities to be assumed are estimated to be approximately $ 30 million as of the date hereof. The Company expects the transaction to close in the first half of 2025. The acquisition is not expected to significantly impact the Bank's operations. Subsequent to December 31, 2024, Wilson Bank committed to expand the Chattanooga loan production office to a full service branch. As a part of this expansion the Bank entered into a lease for the location for the new full service branch and is currently remodeling the space. The costs associated with this expansion, including construction, equipment and lease expenses, are not expected to be significant.

Financial Instruments with Off-

Financial Instruments with Off-Balance-Sheet Risk	12 Months Ended
	Dec. 31, 2024
Investments, All Other Investments [Abstract]
Financial Instruments Disclosure [Text Block]	(13) Financial Instruments with Off-Balance-Sheet Risk The Company is party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets. The contract or notional amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit is represented by the contractual notional amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance-sheet instruments. In Thousands Contract or Notional Amount 2024 2023 Financial instruments whose contract amounts represent credit risk: Unused commitments to extend credit $ 1,172,339 1,010,899 Standby letters of credit 128,728 106,420 Total $ 1,301,067 1,117,319 Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to be drawn upon, the total commitment amounts generally represent future cash requirements. The Company evaluates each customer's credit-worthiness on a case-by-case basis. The amount of collateral, if deemed necessary by the Company upon extension of credit, is based on management's credit evaluation of the counterparty. Collateral normally consists of real property. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements, including commercial paper, bond financing, and similar transactions. Most guarantees extend from one to two years . The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The fair value of standby letters of credit is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the likelihood of the counterparties drawing on such financial instruments and the present creditworthiness of such counterparties. Such commitments have been made on terms which are competitive in the markets in which the Company operates; thus, the fair value of standby letters of credit equals the carrying value for the purposes of this disclosure. The maximum potential amount of future payments that the Company could be required to make under the guarantees totaled $ 128,728,000 at December 31, 2024. 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. Off-balance-sheet credit exposures are recognized on the balance sheet within accrued interest and other liabilities. The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the years ended December 31, 2024, 2023 and 2022. (In Thousands) 2024 2023 2022 Beginning balance, January 1 $ 3,147 6,136 955 Impact of adopting ASC 326 — — 6,195 Credit loss expense (benefit) ( 592 ) ( 2,989 ) ( 1,014 ) Ending balance, December 31, $ 2,555 3,147 6,136 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. The Bank participates 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.

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2024
Risks and Uncertainties [Abstract]
Concentration of Credit Risk	(14) Concentration of Credit Risk Practically all of the Company’s loans, commitments, and commercial and standby letters of credit have been granted to customers in the Company’s market area, which is primarily located in Middle Tennessee. Practically all such customers are depositors of Wilson Bank. The concentrations of credit by type of loan are set forth in Note 2 - Loans and Allowance for Credit Losses. Interest bearing deposits totaling $ 76,597,000 were deposited with five commercial banks at December 31, 2024. In addition, the Bank has funds deposited with the FHLB of Cincinnati in the amount of $ 845,000 . Funds deposited with the FHLB of Cincinnati are not insured by the FDIC. Federal funds sold in the amount of $ 9,791,000 were deposited with one commercial bank at December 31, 2024 .

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
Employee Benefit Plan	(15) Employee Benefit Plan Wilson Bank has in effect a 401(k) plan (the “401(k) Plan”) which covers eligible employees. To be eligible an employee must have obtained the age of 18. The provisions of the 401(k) Plan provide for both employee and employer contributions. For the years ended December 31, 2024, 2023 and 2022, Wilson Bank contributed $ 4,073,000 , $ 3,662,000 , and $ 3,309,000 , respectively, to the 401(k) Plan.

Dividend Reinvestment Plan

Dividend Reinvestment Plan	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
Dividend Reinvestment Plan	(16) Dividend Reinvestment Plan Under the terms of the Company’s dividend reinvestment plan (the “DRIP”) holders of common stock may elect to automatically reinvest cash dividends in additional shares of the Company's common stock. The Company may elect to sell original issue shares or to purchase shares in the open market for the account of participants in the DRIP. Original issue shares of 203,489 in 2024, 189,471 in 2023 and 250,365 in 2022 were sold to participants under the terms of the DRIP.

Regulatory Matters and Restrict

Regulatory Matters and Restrictions on Dividends	12 Months Ended
	Dec. 31, 2024
Regulatory Matters and Restrictions on Dividends [Abstract]
Regulatory Matters and Restrictions on Dividends	(17) Regulatory Matters and Restrictions on Dividends 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 December 31, 2024, the Bank and the Company met all capital adequacy requirements to which they were 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 December 31, 2024 and 2023, 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 Wilson Bank's actual capital amounts and ratios as of December 31, 2024 and 2023 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 as Well Capitalized (1) (2) Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2024 Total capital to risk weighted assets: Consolidated $ 615,180 14.5 % $ 338,916 8.0 % $ 423,646 10.0 % Wilson Bank 609,568 14.4 338,788 8.0 423,485 10.0 Tier 1 capital to risk weighted assets: Consolidated 563,128 13.3 254,188 6.0 254,188 6.0 Wilson Bank 557,516 13.2 254,090 6.0 338,787 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 562,925 13.3 190,641 4.5 N/A N/A Wilson Bank 557,313 13.2 190,568 4.5 275,264 6.5 Tier 1 capital to average assets: Consolidated 563,128 10.4 216,949 4.0 N/A N/A Wilson Bank 557,516 10.3 216,873 4.0 271,092 5.0 Actual Minimum Capital Adequacy For Classification as Well Capitalized (1) (2) Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2023 Total capital to risk weighted assets: Consolidated $ 560,757 14.5 % $ 308,449 8.0 % $ 385,562 10.0 % Wilson Bank 559,224 14.5 308,333 8.0 385,417 10.0 Tier 1 capital to risk weighted assets: Consolidated 512,762 13.3 231,337 6.0 231,337 6.0 Wilson Bank 511,229 13.3 231,250 6.0 308,334 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 512,693 13.3 173,503 4.5 N/A N/A Wilson Bank 511,160 13.3 173,438 4.5 250,521 6.5 Tier 1 capital to average assets: Consolidated 512,762 10.6 193,564 4.0 N/A N/A Wilson Bank 511,229 10.6 193,492 4.0 241,865 5.0 1. Ratios for Wilson Bank are those under applicable FDIC regulations for prompt corrective action. 2. Well-capitalized minimum Common equity Tier 1 capital to risk weighted assets and Tier 1 capital to average assets are not formally defined under applicable regulations for bank holding companies. 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. Generally, the board of directors may not declare dividends in excess of current year earnings plus the retained net income of the preceding two years without prior approval of the commissioner of the Tennessee Department of Financial Institutions. Additional restrictions may be imposed by the Tennessee Department of Financial Institutions and federal banking agencies under the powers granted to them by law.

Salary Deferral Plans

Salary Deferral Plans	12 Months Ended
	Dec. 31, 2024
Compensation Related Costs [Abstract]
Salary Deferral Plans	(18) Salary Deferral Plans The Company provides some of its officers non-qualified pension benefits through an Executive Salary Continuation Plan ("the Plan") and Supplemental Executive Retirement Plan (SERP) Agreements ("SERP Agreements"). The Plan and SERP Agreements were established by the Board of Directors to reward executive management for past performance and to provide additional incentive to retain the service of executive management. The Plan and SERP Agreements generally provide current and former executives party thereto with benefits of a portion of their salary beginning at retirement through life. As a result, the Company has accrued a liability for future obligations under the Plan and SERP Agreements. At December 31, 2024 and 2023, the liability related to the Plan totaled $ 1,362,000 and $ 1,475,000 , respectively. At December 31, 2024 and 2023 the liability related to the SERP Agreements totaled $ 4,785,000 and $ 4,219,000 , respectively. The expense incurred for these plans totaled $ 1,008,000 , $ 547,000 and $ 789,000 for the year ended December 31, 2024, 2023 and 2022, respectively. The Company has purchased life insurance policies to provide the benefits related to the Plan, which at December 31, 2024 and 2023 had an aggregate cash surrender value of $ 7,156,000 and $ 6,462,000 , res pectively, and an aggregate face value of insurance policies in force of $ 17,376,000 and $ 16,407,000 respectively. T he life insurance policies remain the sole property of the Company and are payable to the Company. The Company has also purchased bank owned life insurance policies on some of its current and former officers. The insurance policies remain the sole property of the Company and are payable to the Company. The cash surrender value of the life insurance contracts totaled $ 54,792,000 an d $ 53,183,000 a nd the face amount of the insurance policies in force approximated $ 122,630,000 and $ 122,010,000 at December 31, 2024 and 2023, respectively. The Company has also purchased Flexible Premium Indexed Deferred Annuity Contracts (“Annuity Contracts”) to fund a portion of the benefits related to the SERP Agreements. The Annuity Contracts remain the sole property of the Company and are payable to the Company. Included in other assets at December 31, 2024 and 2023 are the Annuity Contracts with an aggregate value of $ 23,446,000 and $ 23,745,000 , respectively.

Equity Incentive Plan

Equity Incentive Plan	12 Months Ended
	Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]
Equity Incentive Plan	(19) Equity Incentive Plan 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 December 31, 2024, the Company had outstanding 1,767 options under the 2009 Stock Option Plan with a weighted average exercise price of $ 36.47 . 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”) to make clear that directors who are not also employees of the Company may be awarded stock appreciation rights. The primary purpose of the 2016 Equity Incentive Plan is to promote the interest of the Company and its shareholders by, among other things, (i) attracting and retaining key officers, employees and directors of, and consultants to, the Company and its subsidiaries and affiliates, (ii) motivating those individuals by means of performance-related incentives to achieve long-range performance goals, (iii) enabling such individuals to participate in the long-term growth and financial success of the Company, (iv) encouraging ownership of stock in the Company by such individuals, and (v) linking their compensation to the long-term interests of the Company and its shareholders. 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 December 31, 2024, the Company had 166,362 shares remaining available for issuance under the 2016 Equity Incentive Plan. As of December 31, 2024, the Company had outstanding under the 2016 Equity Incentive Plan 191,628 stock options with a weighted average exercise price of $ 57.85 , 142,785 cash-settled stock appreciation rights with a weighted average exercise price of $ 55.03 , 153 restricted share awards, 24,482 restricted share unit awards, and 738 performance share unit awards. Stock Options and Stock Appreciation Rights As of December 31, 2024, the Company had outstanding 193,395 stock options with a weighted average exercise price of $ 57.66 and 142,785 cash-settled stock appreciation rights with a weighted average exercise price of $ 55.03 . Included in other liabilities at December 31, 2024 and 2023 were $ 3,521,000 and $ 3,297,000 in accrued cash-settled stock appreciation rights, respectively. The fair value of each stock option and cash-settled SAR grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions used for grants in 2024, 2023 and 2022: 2024 2023 2022 Expected dividends 2.41 % 2.38 % 1.85 % Expected term (in years) 6.93 8.25 7.78 Expected stock price volatility 33 % 38 % 37 % Risk-free rate 4.30 % 3.54 % 3.03 % The expected stock price volatility is based on historical volatility adjusted for consideration of other relevant factors. The risk-free interest rates for periods within the contractual life of the awards are based on the U.S. Treasury yield curve in effect at the time of the grant. The dividend yield and forfeiture rate assumptions are based on the Company’s history and expectation of dividend payouts and forfeitures. A summary of the stock option and cash-settled SAR activity for 2024, 2023 and 2022 is as follows: 2024 2023 2022 Weighted Average Weighted Average Weighted Average Shares Exercise Price Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 371,994 $ 56.15 414,778 $ 55.13 357,254 $ 50.18 Granted 1,667 71.50 5,000 69.00 117,665 64.13 Exercised ( 31,748 ) 52.28 ( 42,617 ) 47.23 ( 58,841 ) 43.27 Forfeited or expired ( 5,733 ) 59.12 ( 5,167 ) 60.35 ( 1,300 ) 45.50 Outstanding at end of year 336,180 $ 56.54 371,994 $ 56.15 414,778 $ 55.13 Options and cash-settled SARs exercisable at year end 218,749 $ 53.23 186,431 $ 50.22 167,918 $ 46.09 The weighted average fair value at the grant date of options and cash-settled SARs granted during the years 2024, 2023 and 2022 was $ 22.87 , $ 24.76 and $ 22.64 , respectively . The total intrinsic value of options and cash-settled SARs exercised during the years 2024, 2023 and 2022 was $ 677,000 , $ 959,000 and $ 1,310,000 respectively. The following table summarizes information about outstanding and exercisable stock options and cash-settled SARs at December 31, 2024: Options and Cash-Settled SARs Outstanding Options and Cash-Settled SARs Exercisable Range of Exercise Prices Number Outstanding at 12/31/24 Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Number Exercisable at 12/31/24 Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) $ 35.81 - $ 54.75 97,245 $ 42.15 2.20 96,578 $ 42.13 2.20 $ 55.75 - $ 71.50 238,935 $ 62.40 6.35 122,171 $ 62.00 5.77 336,180 218,749 Aggregate intrinsic value (in thousands) $ 6,239 $ 4,784 As of December 31, 2024, there was $ 2,092,000 of total unrecognized cost related to non-vested stock options and cash-settled SARs granted under the Company’s equity incentive plans. The cost is expected to be recognized over a weighted-average period of 2.05 years. Time-Based Vesting Restricted Shares and Restricted Share Units A summary of time-based vesting restricted share awards activity for the twelve months ended December 31, 2024, 2023 and 2022 is as follows: 2024 2023 2022 Shares Weighted Average Cost Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 301 $ 66.70 1,075 $ 64.03 1,250 $ 62.10 Granted — — — — 450 66.70 Vested ( 148 ) 66.70 ( 774 ) 62.99 ( 625 ) 62.10 Forfeited — — — — — — Outstanding at December 31, 153 $ 66.70 301 $ 66.70 1,075 $ 64.03 A summary of time-based vesting restricted share unit awards activity for the twelve months ended December 31, 2024 and 2023 is as follows: 2024 2023 Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 14,458 $ 69.00 — $ — Granted 13,957 71.59 14,833 69.00 Vested ( 2,725 ) 69.00 — — Forfeited ( 1,208 ) 69.78 ( 375 ) 69.00 Outstanding at December 31, 24,482 $ 70.44 14,458 $ 69.00 The restricted shares and restricted share units vest based on continued service over various time periods. As of December 31, 2024, there was $ 9,000 of unrecognized compensation cost related to non-vested restricted share awards. The cost is expected to be expensed over a weighted-average period of 0.88 years. As of December 31, 2024, the fair value of restricted share awards vested totaled $ 11,000 . As of December 31, 2024, there was $ 1,342,000 of unrecognized compensation cost related to non-vested restricted share units. The cost is expected to be expensed over a weighted-average period of 3.66 years. As of December 31, 2024, the fair value of restricted share units vested totaled $ 197,000 . Performance-Based Vesting Restricted Stock Units ("PSUs") The Company periodically awards performance-based restricted stock units to employees of the Bank. Under the terms of the awards, the number of units that will be earned and thereafter settled in shares of the Company's 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. A summary of the PSUs activity for the twelve months ended December 31, 2024 and 2023 is as follows: 2024 2023 Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 1,107 $ 67.85 — $ — Granted — — 1,107 67.85 Vested ( 369 ) 67.85 — — Forfeited or expired — — — — Outstanding at December 31, 738 $ 67.85 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 738 As of December 31, 2024, there was $ 28,000 of total unrecognized compensation cost related to non-vested performance based restricted share units. The cost is expected to be expensed over a weighted-average period of 1.08 years. As of December 31, 2024, the fair value of performance based restricted share units vested totaled $ 26,000 .

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Earnings Per Share	(20) Earnings Per Share The computation of basic earnings per share is based on the weighted average number of common shares outstanding during the period. The computation of diluted earnings per share for the Company begins with the basic earnings per share plus the effect of common shares contingently issuable from stock options, restricted share units and performance share units. The following is a summary of the components comprising basic and diluted earnings per share (“EPS”): Years Ended December 31, 2024 2023 2022 Basic EPS Computation: Numerator – Earnings available to common shareholders $ 56,530 48,938 53,042 Denominator – Weighted average number of common shares outstanding 11,806,822 11,611,690 11,377,617 Basic earnings per common share $ 4.79 4.21 4.66 Diluted EPS Computation: Numerator – Earnings available to common shareholders $ 56,530 48,938 53,042 Denominator – Weighted average number of common shares outstanding 11,806,822 11,611,690 11,377,617 Dilutive effect of stock options, RSUs and PSUs 31,767 29,676 31,307 Weighted average diluted common shares outstanding 11,838,589 11,641,366 11,408,924 Diluted earnings per common share $ 4.78 4.20 4.65

Derivatives

Derivatives	12 Months Ended
	Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives	(21) Derivatives Derivatives Designated as Fair Value Hedges The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, the sources and duration of certain balance sheet assets and liabilities. In the normal course of business, the Company also uses derivative financial instruments to add stability to interest income or expense and to manage its exposure to movements in interest rates. The Company does not use derivatives for trading or speculative purposes and only enters into transactions that have a qualifying hedge relationship. The Company's hedging strategies involving interest rate derivatives that are classified as either cash flow hedges or fair value hedges, depending upon the rate characteristic of the hedged item. The Company had previously utilized an interest rate swap designated as a fair value hedge to mitigate the effect of changing interest rates on the fair values of fixed rate loans. The hedging strategy on loans converted the fixed interest rates to variable interest rates tied to the applicable reference rate. During the fourth quarter of 2023 the Company voluntarily terminated the interest rate swap with a notional amount of $ 30.0 million, as the market indicated that rates had peaked, further rate increases were unlikely, and the Company’s balance sheet could support the market’s current demand for fixed rate loans without the interest rate swap. The termination of the fair value hedge resulted in an unrealized gain totaling $ 3,747,000 which is being reclassified to increase interest income over the original term of the swap contract. The following table presents the net effects of derivative hedging instruments on the Company's consolidated statements of income for the twelve months ended December 31, 2024, 2023 and 2022. The effects are presented as an increase to income before taxes in the relevant caption of the Company's consolidated statements of income. In Thousands 2024 2023 2022 Location in the Consolidated Statements of Income Interest income: Interest and fees on loans $ 1,158 271 63 Net increase to income before taxes $ 1,158 271 63 The above effects are presented within the change in other assets line in the operating activities section of the Company's consolidated statements of cash flows. 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 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 order to economically hedge the effect of changes in interest rates resulting from its commitments to fund the loans. At December 31, 2024 and December 31, 2023, the Company had approximately $ 1,680,000 and $ 2,265,000 , respectively, of interest rate lock commitments and approximately $ 3,250,000 and $ 2,500,000 , respectively, of forward commitments for the future delivery of residential mortgage loans. The fair value of these mortgage banking derivatives was reflected by derivative assets of $ 34,000 and $ 65,000 and a derivative asset of $ 27,000 and derivative liability of $ 13,000 , respectively, at December 31, 2024 and December 31, 2023. 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 2024 2023 Interest rate contracts for customers $ ( 31 ) ( 58 ) Forward contracts related to mortgage loans held for sale and interest rate contracts 40 ( 75 ) The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of December 31, 2024 and December 31, 2023: In Thousands 2024 2023 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 1,680 34 2,265 65 Forward contracts related to mortgage loans held-for-sale 3,250 27 2,500 ( 13 )

Disclosures About Fair Value of

Disclosures About Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Disclosures About Fair Value of Financial Instruments	(22) Disclosures About Fair Value of Financial Instruments Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) , 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 all 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 that 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. Asse t 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. Quarterly, the Company will validate prices supplied by its third party vendor by comparison to prices obtained from third parties. Hedged loans - The fair value of the Company's 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. Upon acquisition, 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 income. 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 December 31, 2024 and December 31, 2023, by caption on the consolidated balance sheet and by FASB ASC 820 valuation hierarchy (as described above) (in thousands): Measured on a Recurring Basis 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) December 31, 2024 Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies $ 4,538 4,538 — — U.S. Government sponsored enterprises 161,973 — 161,973 — Mortgage-backed securities 454,196 — 454,196 — Asset-backed securities 50,817 — 50,817 — Corporate bonds 2,396 — 2,396 — State and municipal securities 153,973 — 153,973 — Total investment securities available-for-sale 827,893 4,538 823,355 — Mortgage loans held for sale 2,529 — 2,529 — Derivative instruments 61 — 61 — Other investments 2,191 — — 2,191 Total assets $ 832,674 4,538 825,945 2,191 Derivative instruments $ — — — — Total liabilities $ — — — — Measured on a Recurring Basis 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) December 31, 2023 Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies $ 4,429 4,429 — — U.S. Government sponsored enterprises 144,168 — 144,168 — Mortgage-backed securities 417,030 — 417,030 — Asset-backed securities 49,973 — 49,973 — Corporate bonds 2,423 — 2,423 — State and municipal securities 193,058 — 193,058 — Total investment securities available-for-sale 811,081 4,429 806,652 — Mortgage loans held for sale 2,294 — 2,294 — Derivative instruments 65 — 65 — Other investments 2,045 — — 2,045 Total assets $ 815,485 4,429 809,011 2,045 Derivative instruments $ 13 — — — Total liabilities $ 13 — — — Measured on a Non-Recurring Basis 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) December 31, 2024 Other real estate owned $ — — — — Collateral dependent loans (¹) 37,045 — — 37,045 Total $ 37,045 — — 37,045 December 31, 2023 Other real estate owned $ — — — — Collateral dependent loans (¹) 4,838 — — 4,838 Total $ 4,838 — — 4,838 1. The carrying value of collateral dependent loans at December 31, 2024 is net of a valuation allowance of $ 408,000 . As of December 31, 2023 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 the Company has utilized Level 3 inputs to determine fair value at December 31, 2024 and 2023: Valuation Techniques (1) Significant Unobservable Inputs Range (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 twelve months ended December 31, 2024 , there were no transfers between Levels 1, 2 or 3. The table below includes a rollforward of the balance sheet amounts for the year ended December 31, 2024 and 2023 (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 Year Ended December 31, 2024 2023 Other Assets Other Assets Fair value, January 1 $ 2,045 $ 1,965 Total realized gains included in income 146 80 Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at December 31 — — Purchases, issuances and settlements, net — — Transfers out of Level 3 — — Fair value, December 31 $ 2,191 $ 2,045 Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at December 31 $ 146 $ 80 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 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 December 31, 2024 and December 31, 2023. 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 the Company's loan portfolio includes a credit risk factor in the determination of the fair value of its loans. This credit risk assumption is intended to approximate the fair value that a market participant would realize in a hypothetical orderly transaction. The Company's loan portfolio is initially fair valued using a segmented approach. The Company divides its 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 advances - Fair values for deposits and Federal Home Loan Bank advances 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 value hierarchy of the Company’s financial instruments at December 31, 2024 and December 31, 2023 . 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. (in Thousands) Carrying/Notional Estimated Fair Quoted Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters December 31, 2024 Financial assets: Cash and cash equivalents $ 247,589 247,589 247,589 — — Loans, net 4,042,392 3,986,187 — — 3,986,187 Mortgage servicing rights 1,139 1,654 — 1,654 — Financial liabilities: Deposits 4,830,034 4,253,072 — — 4,253,072 December 31, 2023 Financial assets: Cash and cash equivalents $ 252,635 252,635 252,635 — — Loans, net 3,550,675 3,372,166 — — 3,372,666 Mortgage servicing rights 1,083 1,398 — 1,398 — Financial liabilities: Deposits 4,367,106 3,885,724 — — 3,885,724 (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.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Segment Information	(23) Segment Information Wilson Bank & Trust is a full-service bank operating throughout middle Tennessee which conducts business as a single operating segment, banking. The Bank offers a wide range of banking services, including checking, savings and money market deposit accounts, certificates of deposit, loans for consumer, commercial and real estate purposes, and investment advisory services through a third-party registered broker-dealer investment adviser. Management views the product offerings as an integrated banking service which is the basis for identifying the single banking segment. Substantially all revenues are derived from the Company's geographical area identified in paragraph (b) Note 1, Summary of Significant Accounting Policies. The accounting policies of the banking segment are the same as those described in Note 1. The Company’s Chief Operating Decision Maker (“CODM”) is made up of the Chief Executive Officer, Chief Financial Officer, President, Chief Administration Officer, Chief Credit Officer, Chief Risk Officer, Chief Operating Officer, Chief Experience Officer, and Chief Information Officer. The key measure of banking segment profit or loss that the CODM uses to allocate resources and assess performance is the Company’s consolidated net earnings, as reported on the Company's Consolidated Statements of Earnings. The measure of banking segment assets is reported on the Company’s Consolidated Balance Sheets as total assets. The CODM uses consolidated net earnings to evaluate income generated from banking segment assets (return on assets) in deciding whether to reinvest profits into the operations or into other parts of the entity, such as to pay dividends. Net income is used to monitor budgeted versus actual results. The monitoring of budgeted versus actual results is used in assessing performance of the banking segment. All expense categories on the Consolidated Statements of Earnings are significant and there are no other significant segment expenses that would require disclosure. Assets provided to the CODM are consistent with those reported on the Consolidated Balance Sheets with particular emphasis on the Company’s available liquidity, including its cash and due from banks, federal funds sold, and interest-bearing deposits, capital and regulatory capital requirements. There are no intra-entity sales or transfers and no significant expense categories regularly provided to the CODM beyond those disclosed in the Consolidated Statements of Earnings. The CODM manages the business using consolidated expense information, as well as regularly provided budgeted or forecasted expense information for the single operating segment. The banking segment derives revenues from customers through fees and interest charged on lending, deposits, and investment products. The banking segment also derives revenue from various investments as permitted under sound banking practices. The majority of revenues are derived from fees and interest on loans. Although the Company has a significant amount of long-term customers, there is no reliance or concentration related to any one customer. There have been no significant asset investments by the banking segment outside of any items included in the consolidated financial statements. The following table reflects consolidated financial data of the Company’s reportable segment for the years ended December 31, 2024, 2023 and 2022. Banking Segment Dollars In Thousands 2024 2023 2022 Interest income $ 284,116 222,583 157,540 Reconciliation of revenue Other revenues 28,954 28,289 27,281 Total consolidated revenues $ 313,070 250,872 184,821 Less: Interest expense 126,809 83,679 16,133 Segment net interest income and noninterest income $ 186,261 167,193 168,688 Less: Provision for credit losses - loans 5,192 6,300 8,656 Provision for credit losses - off-balance sheet exposures ( 592 ) ( 2,989 ) ( 1,014 ) Employee salaries and benefits 67,342 59,501 56,707 Data processing expenses 9,477 8,797 7,337 Occupancy expenses 5,733 6,532 5,563 Advertising & public relations expenses 3,512 3,714 3,455 Furniture and equipment expenses 3,038 3,225 3,400 FDIC insurance 3,129 3,120 1,527 Other segment items(a) 16,190 16,062 14,981 Income tax expense 16,576 13,939 15,056 Segment net earnings/consolidated net earnings $ 56,664 48,992 53,020 Net loss (gain) attributable to noncontrolling interest ( 134 ) ( 54 ) 22 Net earnings attributable to Wilson Bank Holding Company $ 56,530 48,938 53,042 Banking Segment Dollars in Thousands 2024 2023 2022 Reconciliation of net earnings Net earnings for reportable segment $ 56,530 48,938 53,042 Other earnings — — — Net earnings attributable to Wilson Bank Holding Company $ 56,530 48,938 53,042 Banking Segment Dollars in Thousands 2024 2023 Reconciliation of assets Total assets for reportable segment $ 5,358,659 4,846,476 Other assets — — Total consolidated assets $ 5,358,659 4,846,476 (a) Other segment items includes equity-based compensation, accounting, legal & consulting expenses, directors' fees, fees and licenses, telephone expenses, franchise tax, and other overhead expenses.

Wilson Bank Holding Company - P

Wilson Bank Holding Company - Parent Company Financial Information	12 Months Ended
	Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]
Wilson Bank Holding Company - Parent Company Financial Information	(24) Wilson Bank Holding Company - Parent Company Financial Information WILSON BANK HOLDING COMPANY (Parent Company Only) Balance Sheets December 31, 2024 and 2023 Dollars In Thousands 2024 2023 ASSETS Cash $ 7,352 * 3,134 * Investment in wholly-owned commercial bank subsidiary 474,092 * 427,872 * Deferred income taxes 1,526 1,356 Refundable income taxes 443 485 Total assets $ 483,413 432,847 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 3,710 3,442 Total liabilities 3,710 3,442 Shareholders’ equity: Common stock, par value $ 2.00 per share, authorized 50,000,000 shares, 11,876,770 and 11,686,363 shares issued and outstanding, respectively 23,754 23,373 Additional paid-in capital 150,739 136,866 Retained earnings 393,238 357,260 Noncontrolling interest in consolidated subsidiary 203 69 Accumulated other comprehensive losses, net of taxes of $ 31,217 and $ 31,195 , respectively ( 88,231 ) ( 88,163 ) Total shareholders’ equity 479,703 429,405 Total liabilities and shareholders’ equity $ 483,413 432,847 * Eliminated in consolidation. WILSON BANK HOLDING COMPANY (Parent Company Only) Statements of Earnings Three Years Ended December 31, 2024 Dollars In Thousands 2024 2023 2022 Income: Dividends from Wilson Bank (commercial bank subsidiary) $ 12,000 * 2,500 * 4,200 * Other income — — — 12,000 2,500 4,200 Expenses: Directors’ fees 419 387 355 Other 1,817 1,747 2,187 2,236 2,134 2,542 Income before Federal income tax benefits and equity in undistributed earnings of Wilson Bank 9,764 366 1,658 Federal income tax benefits 613 617 733 10,377 983 2,391 Equity in undistributed earnings of Wilson Bank 46,153 * 47,955 * 50,651 * Net earnings $ 56,530 48,938 53,042 * Eliminated in consolidation. WILSON BANK HOLDING COMPANY (Parent Company Only) Statements of Cash Flows Three Years Ended December 31, 2024 Increase (Decrease) in Cash and Cash Equivalents Dollars In Thousands 2024 2023 2022 Cash flows from operating activities: Net earnings $ 56,530 48,938 53,042 Adjustments to reconcile net earnings to net cash used in operating activities: Equity in earnings of commercial bank subsidiary ( 58,153 ) ( 50,455 ) ( 54,851 ) Decrease (increase) in refundable income taxes 42 53 ( 176 ) Increase in deferred taxes ( 170 ) ( 133 ) ( 195 ) Share based compensation expense 1,567 1,528 1,866 Increase in other liabilities 44 19 14 Total adjustments ( 56,670 ) ( 48,988 ) ( 53,342 ) Net cash used in operating activities ( 140 ) ( 50 ) ( 300 ) Cash flows from investing activities: Dividends received from commercial bank subsidiary 12,000 2,500 4,200 Net cash provided by investing activities 12,000 2,500 4,200 Cash flows from financing activities: Payments made to stock appreciation rights holders ( 216 ) ( 277 ) ( 644 ) Dividends paid ( 20,552 ) ( 17,303 ) ( 20,880 ) Repurchase of common stock ( 2,181 ) — — Proceeds from sale of stock pursuant to dividend reinvestment plan 14,732 12,979 16,117 Proceeds from exercise of stock options 575 1,044 635 Net cash used in financing activities ( 7,642 ) ( 3,557 ) ( 4,772 ) Net increase (decrease) in cash and cash equivalents 4,218 ( 1,107 ) ( 872 ) Cash and cash equivalents at beginning of year 3,134 4,241 5,113 Cash and cash equivalents at end of year $ 7,352 3,134 4,241

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	(25) Quarterly Financial Data (Unaudited) Selected quarterly results of operations for the four quarters ended December 31 are as follows: (In Thousands, except per share data) 2024 2023 2022 Fourth Third Second First Fourth Third Second First Fourth Third Second First Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Interest income $ 76,415 73,814 68,945 64,942 $ 61,809 57,857 53,987 48,930 $ 44,920 42,024 37,097 33,499 Interest expense 34,144 32,799 30,485 29,381 26,548 23,697 19,934 13,500 7,855 3,894 2,240 2,144 Net interest income 42,271 41,015 38,460 35,561 35,261 34,160 34,053 35,430 37,065 38,130 34,857 31,355 Provision for credit losses - loans 1,629 3,563 — — 619 1,641 2,078 1,962 2,596 2,543 1,625 1,892 Earnings before income taxes 19,515 16,376 20,683 16,666 14,220 14,745 16,039 17,927 15,342 19,706 18,484 14,544 Net earnings attributable to Wilson Bank Holding Company 14,939 12,686 16,137 12,768 11,222 11,486 12,389 13,841 12,340 15,190 14,139 11,373 Basic earnings per common share 1.26 1.07 1.37 1.09 0.96 0.99 1.07 1.20 1.08 1.33 1.25 1.01 Diluted earnings per common share 1.26 1.07 1.37 1.08 0.95 0.98 1.07 1.20 1.07 1.33 1.24 1.00

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	(26) Revenue from Contracts with Customers All of the Company’s revenue from contracts with customers in the scope of ASC 606 is recognized within non-interest income. The following table presents the Company’s sources of non-interest income for the periods presented. Items outside the scope of ASC Topic 606 are noted as such. Years ended December 31, 2024 2023 2022 (dollars in thousands) Fees and gains on sales of mortgage loans (1) $ 3,068 $ 2,635 $ 2,973 Service charges on deposits 8,198 7,890 7,382 Debit and credit card interchange income, net 8,627 8,490 8,416 Brokerage income 8,562 7,184 6,929 BOLI and annuity earnings (1) 1,817 1,667 1,346 Loss on sale of securities, net (1) ( 2,742 ) ( 1,009 ) ( 1,620 ) Other non-interest income 1,424 1,432 1,855 Total non-interest income $ 28,954 $ 28,289 $ 27,281 1. Not within the scope of ASC Topic 606. A description of the Company's revenue streams accounted for under ASC Topic 606 follows: Service charges on deposit accounts - The Company earns fees on its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM usage fees, stop payment charges, statement rendering, and ACH fees are recognized at the time the transaction is executed and the Company fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Account maintenance fees are recognized in the same month the Company earns and satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the customer’s account balance. Debit and credit card interchange income, net - The Company earns interchange fees from debit and credit cardholder transactions conducted through the Mastercard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. Certain expenses directly associated with the debit and credit cards are recorded on a net basis with the interchange income. Brokerage income - The Company earns fees from investment brokerage services provided to its customers by a third-party service provider. The Company receives commissions from the third-party service provider on a bi-monthly basis based upon customer activity for the month. The fees are recognized monthly when the Company satisfies the performance obligation. Because the Company (1) acts as an agent in arranging the relationship between the customer and third-party service provider and (2) does not control the services rendered to the customer, investment brokerage fees are presented net of related servicing and administration costs.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Principles of Consolidation	(a) Principles of Consolidation The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiary, Wilson Bank, and Wilson Bank's 51 % owned subsidiary, Encompass Home Lending, LLC ("Encompass"). On June 1, 2022 , the Bank began operations with a newly-formed joint venture, Encompass Home Lending, LLC. Encompass offers residential mortgage banking services to customers of certain home builders in the Company's markets. All significant intercompany accounts and transactions have been eliminated in consolidation
Nature of Operations	(b) Nature of Operations Wilson Bank operates under a state bank charter and provides full banking services. As a Tennessee state-chartered bank that is not a member of the Federal Reserve, Wilson Bank is subject to regulations of the Tennessee Department of Financial Institutions and the Federal Deposit Insurance Corporation (“FDIC”). The primary areas served by Wilson Bank include Wilson County, DeKalb County, Rutherford County, Smith County, Trousdale County, Putnam County, Sumner County, Hamilton County, Davidson County and Williamson County, Tennessee and surrounding counties in Middle Tennessee. As of December 31, 2024, services were provided at the main offi ce, twenty-nine bran ch locations and one loan production office.
Use of Estimates	(c) Use of Estimates In preparing consolidated financial statements in conformity with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and 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 relate to the determination of the allowance for credit losses - loans and off-balance sheet credit exposures, 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.
Significant Group Concentrations of Risk	(d) Significant Group Concentrations of Risk Most of the Company’s activities are with customers located within Middle Tennessee. The types of securities in which the Company invests are described in note 3. The types of lending in which the Company engages are described in note 2. The Company does not have any significant concentrations to any one industry or customer other than as disclosed in note 2.
Loans	(e) Loans The Company grants mortgage, commercial and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout Middle Tennessee. The ability of the Company’s debtors to honor their contracts is dependent upon the real estate and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for unearned income, the allowance for credit losses, and any unamortized deferred fees or costs on originated loans, and premiums or discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, as well as premiums and discounts, are deferred and amortized on a straight line basis over the respective term of the loan. As part of its routine credit monitoring process, the Company performs regular credit reviews of the loan portfolio and loans receive risk ratings by the assigned credit officer, which are subject to validation by the Company's independent loan review department. Risk ratings are categorized as pass, special mention, substandard or doubtful. The Company believes that its categories follow those outlined by the FDIC, Wilson Bank's primary federal regulator. Generally the accrual of interest on mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Generally, credit card loans and other personal loans are typically charged off no later than when they become 90 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Credit Losses- Loans	(f) Allowance for Credit Losses- Loans On January 1, 2022 , the Company 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 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 not be required to sell. Effective January 1, 2022, the Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off- balance-sheet credit exposures. Upon adoption, the Company recognized an after-tax cumulative effect increase to retained earnings totaling $ 1.0 million. In connection with the adoption of ASC 326 , the Company revised certain accounting policies and implemented certain accounting policy elections. 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	(g) 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 the Company is exposed to credit risk resulting from a contractual obligation to extend credit. No allowance is recognized if the Company has 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. 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. The allowance is reported as a component of accrued interest and other liabilities in the Company's consolidated balance sheets. Adjustments to the allowance are reported in the Company's income statement as a component of provision for credit losses - off-balance sheet exposures. Estimating credit losses on amounts expected to be funded uses the same methodology as described for loans above in paragraph (f) of this Note 1 - Summary of Significant Accounting Policies, as if such commitments were funded.
Debt Securities	(h) Debt Securities Certain debt securities that management has the positive intent and ability to hold to maturity are classified as “held-to-maturity” and recorded at amortized cost. Trading securities are recorded at fair value with changes in fair value included in earnings. Securities not classified as held-to-maturity or trading, including equity securities with readily determinable fair values, are classified as “available-for-sale” and recorded at fair value based on available market prices, with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) on an after-tax basis. Securities classified as “available- for-sale” are held for indefinite periods of time and may be sold in response to movements in market interest rates, changes in the maturity or mix of Company assets and liabilities or demand for liquidity. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. A debt security is placed on nonaccrual status at the time any principal and interest payments become 90 days delinquent. Interest accrued but not received for a security placed on nonaccrual is reversed against interest income. No securities have been classified as trading securities or held-to-maturity securities at December 31, 2024 or 2023 .
Allowance for Credit Losses - Securities Available-for-Sale	(i) 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 earnings. If the Company intends to hold the securities and it is more likely than not that the Company will not be required to sell before impairment recovery, the securities will be evaluated for credit and non-credit related impairment. Securities with one or more of the following characteristics will be deemed to have only non-credit related impairment and will be excluded from further evaluation from credit impairment: Guaranteed by the U.S. government, insured by the FDIC, a review of market price discount to principal face value, risk weighting under the FDIC’s Simplified Supervisory Formula Approach, and average credit rating. Securities that are not excluded by the aforementioned characteristics are further evaluated for credit deterioration. If it is determined a credit impairment has occurred, the portion of the impairment that is determined to be credit related will be recorded as an allowance for credit losses with an offsetting entry to net earnings. Non-credit related impairment is recognized in other comprehensive income.
Equity Securities	(j) Equity Securities Equity securities are carried at fair value, with changes in fair value reported in net income. Equity securities without readily determinable fair values are carried at cost, minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment.
Transfers of Financial Assets	(k) Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been relinquished. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Company, the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Federal Home Loan Bank (FHLB) Stock	(l) Federal Home Loan Bank (FHLB) Stock The Company is a member of the FHLB system. Members are required to own a certain amount of stock in the FHLB based on the level of borrowings and other factors and may invest in additional amounts. FHLB stock is carried at cost, classified as a restricted security, and periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income.
Loans Held for Sale	(m) Loans Held for Sale Mortgage loans held for sale are carried at fair value. The fair value of loans held for sale is determined using quoted prices for similar assets, adjusted for specific attributes of that loan. Gains and losses on sales of mortgage loans are based on the difference between the selling price and the carrying value of the related loan sold.
Premises and Equipment	(n) Premises and Equipment Premises and equipment are stated at cost. Depreciation is computed primarily by the straight-line method over the estimated useful lives of the related assets ranging from 3 to 40 years . Gains or losses realized on items retired and otherwise disposed of are credited or charged to operations and cost and related accumulated depreciation are removed from the asset and accumulated depreciation accounts. Expenditures for major renovations and improvements of premises and equipment are capitalized and those for maintenance and repairs are charged to earnings as incurred.
Foreclosed Assets	(o) Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less the estimated cost to sell at the date the Company acquires the property, establishing a new cost basis. Subsequent to their acquisition by the Company, valuations of these assets are periodically performed by management, and the assets are carried at the lower of carrying amount or fair value less cost to sell. Revenue and expenses from operations and changes in the valuation allowance [i.e. any direct write-downs] are included within non-interest expense.
Goodwill and Other Intangible Assets	(p) Goodwill and Other Intangible Assets Goodwill arises from business combinations and is determined as the excess of fair value of the consideration transferred, plus the fair value of any noncontrolling interests in the acquiree, over the fair value of the net assets acquired and liabilities assumed as of the acquisition date. Goodwill and intangible assets acquired in a business combination and determined to have an indefinite useful life are not amortized, but tested for impairment at least annually or more frequently if events and circumstances exists that indicate that a goodwill impairment test should be performed. The Company has selected September 30th as the date to perform the annual impairment test. No impairment was determined as a result of the test performed by the Company on September 30, 2024 . Intangible assets with finite useful lives are amortized over their estimated useful lives to their estimated residual values. Goodwill is the only intangible asset with an indefinite life on the Company's balance sheet.
Leases	(q) Leases Leases are classified as operating or finance leases at the lease commencement date. The Company leases certain locations and equipment. The Company records leases on the balance sheet in the form of a lease liability for the present value of future minimum payments under the lease terms and right-of-use asset equal to the lease liability adjusted for items such as deferred or prepaid rent, lease incentives, and any impairment of the right-of-use asset. The discount rate used in determining the lease liability is based upon incremental borrowing rates the Company could obtain for similar loans as of the date of commencement or renewal. The Company does not record leases on the consolidated balance sheets that are classified as short term (less than one year). At lease inception, the Company determines the lease term by considering the minimum lease term and all optional renewal periods that the Company is reasonably certain to renew. The lease term is also used to calculate straight-line rent expense. The depreciable life of leasehold improvements is limited by the estimated lease term, including renewals if they are reasonably certain to be renewed. The Company’s leases do not contain residual value guarantees or material variable lease payments that will impact the Company’s ability to pay dividends or cause the Company to incur additional expenses. Operating lease expense consists of a single lease cost allocated over the remaining lease term on a straight-line bases, variable lease payments not included in the lease liability, and any impairment of the right-of-use asset. Rent expense and variable lease expense are included in occupancy and equipment expense on the Company’s consolidated statements of earnings. The Company’s variable lease expense include rent escalators that are based on market conditions and include items such as common area maintenance, utilities, parking, property taxes, insurance and other costs associated with the lease. The amortization of the right-of- use asset arising from finance leases is expensed through occupancy and equipment expense and the interest on the related lease liability is expenses through interest expense on borrowings on the Company’s consolidated statements of earnings.
Mortgage Servicing Rights	(r) Mortgage Servicing Rights When mortgage loans are sold with servicing retained, servicing rights are initially recorded at fair value with the income statement effect recorded in gains on sales of loans. Fair value is based on market prices for comparable mortgage servicing contracts, when available or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. All classes of servicing assets are subsequently measured using the amortization method which requires servicing rights to be amortized into non-interest income in proportion to, and over the period of, the estimated future net servicing income of the underlying loans. Servicing rights are evaluated for impairment based upon the fair value of the rights as compared to carrying amount. Impairment is determined by stratifying rights into groupings based on predominant risk characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual grouping, to the extent that fair value is less than the carrying amount. If the Company later determines that all or a portion of the impairment no longer exists for a particular grouping, a reduction of the allowance may be recorded as an increase to income. Changes in valuation allowances are reported within non-interest income on the income statement. The fair values of servicing rights are subject to significant fluctuations as a result of changes in estimated and actual prepayment speeds and default rates and losses. Servicing fee income, which is reported on the income statement as mortgage servicing income, is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal; or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against servicing fee income. Servicing fees totaled $( 1,000 ) , $ 9,000 , and $( 28,000 ) for the years ended December 31, 2024, 2023 and 2022 . Late fees and ancillary fees related to loan servicing are not significant.
Cash and Cash Equivalents	(s) Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, interest-bearing deposits with maturities fewer than 90 days, amounts due from banks and Federal funds sold. Generally, Federal funds sold are purchased and sold for one day periods. Management makes deposits only with financial institutions it believes to be financially sound.
Long-Term Assets	(t) Long-Term Assets Premises and equipment, intangible assets, and other long-term assets are reviewed for impairment when events indicate their carrying amount may not be recoverable from future undiscounted cash flows. If impaired, the assets are recorded at fair value.
Bank Owned Life Insurance	(u) Bank Owned Life Insurance The Bank has purchased life insurance policies on certain current and former key executives. Bank owned life insurance is recorded at the amount that can be realized under the insurance contract at the balance sheet date, which is the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Income Taxes	(v) Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (FASB ASC 740, Income Taxes ). The Company follows accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term "more-likely-than-not" means a likelihood of more than 50 percent. The terms "examined" and "upon examination" also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized. The Company recognizes interest and penalties on income taxes as a component of income tax expense.
Derivatives	(w) Derivatives Mortgage Banking Derivatives Commitments to fund mortgage loans (interest rate locks) to be sold into the secondary market and forward commitments for the future delivery of these mortgage loans are accounted for as free standing derivatives. The fair value of the interest rate lock is recorded at the time the commitment to fund the mortgage loan is executed and is adjusted for the expected exercise of the commitment before the loan is funded. Fair values of these mortgage derivatives are estimated based on changes in mortgage interest rates from the date the interest rate on the loan is locked. The Company enters into forward commitments for the future delivery of mortgage loans when interest rate locks are entered into, in order to hedge the change in interest rates resulting from its commitments to fund the loans. Changes in the fair values of these derivatives are included in net gains on sale of mortgage loans. 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 SOFR-based variable interest rates. 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.
Stock-Based Compensation	(x) Stock-Based Compensation Stock compensation accounting guidance (FASB ASC 718, “ Compensation—Stock Compensation” ) requires that the compensation cost relating to share-based payment transactions be recognized in financial statements. That cost will be measured based on the grant date fair value of the equity or liability instruments issued. The stock compensation accounting guidance covers a wide range of share-based compensation arrangements including stock options, restricted share awards, restricted share unit awards, performance-based awards, cash-settled stock appreciation rights (SARs), and employee share purchase plans. Because cash-settled SARs do not give the grantee the choice of receiving stock, all cash-settled SARs are accounted for as liabilities, not equity, as expense is accrued over the requisite service period. The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees’ service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. The Company uses the Black-Scholes option pricing model to estimate the grant date fair value of stock options and cash-settled SARs, and utilizes the price at which the Company's common stock was last traded and of which the Company was aware on the date closest, but prior to, the date of grant to determine the grant date fair value of restricted share unit awards and restricted share awards.
Retirement Plans	(y) Retirement Plans Employee 401(k) and profit sharing plan expense is the amount of matching contributions and profit sharing contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service.
Advertising Costs	(z) Advertising Costs Advertising costs are expensed as incurred by the Company and totaled $ 3,512,000 , $ 3,714,000 and $ 3,455,000 for 2024, 2023 and 2022 , respectively.
Earnings Per Share	(aa) Earnings Per Share Basic earnings per share represents income available to common shareholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per share reflects additional potential common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options, restricted share units, and performance share units and are determined using the treasury stock method.
Comprehensive Income (Loss)	(bb) Comprehensive Income (Loss) Comprehensive income (loss) consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale, net of taxes, which are also recognized as separate components of equity.
Loss Contingencies	(cc) Loss Contingencies Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements.
Restrictions on Cash	(dd) Restrictions on Cash Cash on hand or on deposit with the Federal Reserve Bank was required to meet regulatory reserve and clearing requirements.
Segment Reporting	(ee) Segment Reporting Management analyzes the operations of the Company assuming one operating segment, banking.
Fair Value of Financial Instruments	(ff) Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in Note 22 - Disclosures About Fair Value of Financial Instruments below. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates.
Reclassification	(gg) Reclassification Certain reclassifications have been made to the 2023 and 2022 figures to conform to the presentation for 2024 .
Off-Balance-Sheet Financial Instruments	(hh) Off-Balance-Sheet Financial Instruments In the ordinary course of business, Wilson Bank has entered into off-balance-sheet financial instruments consisting of commitments to extend credit, commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded in the financial statements when they are funded or related fees are incurred or received.
Subsequent Events	(ii) Subsequent Events The Company has evaluated subsequent events for recognition and disclosure through February 28, 2025, which is the date the financial statements were available to be issued. Subsequent to December 31, 2024, Wilson Bank committed to expand the Chattanooga loan production office to a full service branch. As a part of this expansion the Bank entered into a lease for the location for the new full service branch and is currently remodeling the space. The costs associated with this expansion, including construction, equipment and lease expenses, are not expected to be significant.
Accounting Standard Updates	(jj) Accounting Standard Updates 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 off-balance sheet exposures, 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 ASU 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 the London Interbank Offered Rate (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 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 all of its LIBOR-based loans to its preferred replacement index, a Secured Overnight Financing Rate ("SOFR") based index. 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 the Company's financial statements. 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. The adoption of ASU 2022-03 did not have a significant impact on our financial statements. ASU 2023-01 , Leases (Topic 842): Common Control Arrangements, in March 2023, the FASB issued this pronouncement which require entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023. The adoption of ASU 2023-01 did not have a significant impact on our financial statements . ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in November 2023, the FASB issued this pronouncement which requires public entities to provide disclosures of significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The ASU requires a public entity to disclose, for each reportable segment, the significant expense categories and amounts that are regularly provided to the chief operating decision-maker (CODM) and included in each reported measure of a segment's profit or loss. ASU 2023-07 also requires disclosure of the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and for interim periods beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements unless it is impracticable. The adoption of ASU 2023-07 did not have a significant impact on the Company's financial statements. See Note 23, Segment Information, for additional information. ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , in December 2023, the FASB issued this pronouncement which amends the guidance for income tax disclosures to include certain required disclosures related to tax rate reconciliations, including certain categories of expense requiring disclosure, income taxes paid, including disclosure of taxes paid disaggregated by nation, state, and foreign taxes, and other disclosures for disaggregation of income before income tax expense (or benefit) and income tax expense (or benefit) by domestic and foreign allocation. The guidance is effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2024. Early adoption is permitted. An entity should apply ASU 2023-09 on a prospective basis once adopted with retrospective application permitted. The Company is assessing ASU 2023-09 and its potential impact on its accounting and disclosures. ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40) , in November 2024, the FASB issued this pronouncement which requires public entities to disclose additional information about specific expense categories in the notes to the financial statements. The guidance (as further clarified through ASU 2025-01, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40) ) is effective for public business entities for fiscal years beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is assessing ASU 2024-03 and its impact on its consolidated financial statements and accompanying notes. 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)	12 Months Ended
	Dec. 31, 2024
Receivables [Abstract]
Schedule of Classification of Loans	The classification of loans at December 31, 2024 and 2023 is as follows: In Thousands 2024 2023 Residential 1-4 family real estate $ 1,133,966 $ 959,218 Commercial and multi-family real estate 1,544,340 1,313,284 Construction, land development and farmland 941,193 901,336 Commercial, industrial and agricultural 144,619 127,659 1-4 family equity lines of credit 235,240 202,731 Consumer and other 106,235 104,373 Total loans before net deferred loan fees 4,105,593 3,608,601 Net deferred loan fees ( 13,704 ) ( 13,078 ) Total loans 4,091,889 3,595,523 Less: Allowance for credit losses ( 49,497 ) ( 44,848 ) Net loans $ 4,042,392 3,550,675
Schedule of Loans on Nonaccrual Status	The following tables present the Company’s nonaccrual loans, certain credit quality indicators and past due loans as of December 31, 2024 and 2023. Loans on Nonaccrual Status In Thousands 2024 2023 Residential 1-4 family real estate $ 452 $ — Commercial and multi-family real estate 3,616 — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit 750 — Consumer and other — — Total $ 4,818 $ —
Schedule of Credit Quality Indicators	The following table presents loan balances classified within each risk rating category by primary loan type and based on year of origination as well as current period gross charge-offs by primary loan type and based on year of origination as of December 31, 2024. In Thousands Revolving 2024 2023 2022 2021 2020 Prior Loans Total December 31, 2024 Residential 1-4 family real estate: Pass $ 281,651 136,736 278,556 220,533 76,275 118,960 12,941 1,125,652 Special mention 950 1,817 1,607 196 — 2,528 401 7,499 Substandard — — — 376 — 365 74 815 Total Residential 1-4 family real estate $ 282,601 138,553 280,163 221,105 76,275 121,853 13,416 1,133,966 Residential 1-4 family real estate: Current-period gross charge-offs $ — — — — — 24 — 24 Commercial and multi-family real estate: Pass $ 285,939 119,202 311,740 347,484 130,226 255,968 61,885 1,512,444 Special mention — 3,615 23,228 — 705 4,275 — 31,823 Substandard — — — — — 73 — 73 Total Commercial and multi-family real estate $ 285,939 122,817 334,968 347,484 130,931 260,316 61,885 1,544,340 Commercial and multi-family real estate: Current-period gross charge-offs $ — — — — — — — — Construction, land development and farmland: Pass $ 283,747 199,987 153,429 58,913 13,992 12,486 215,394 937,948 Special mention 27 256 135 120 — 45 2,533 3,116 Substandard — — 129 — — — — 129 Total Construction, land development and farmland $ 283,774 200,243 153,693 59,033 13,992 12,531 217,927 941,193 Construction, land development and farmland: Current-period gross charge-offs $ — — — — — — — — Commercial, industrial and agricultural: Pass $ 26,697 12,781 29,634 4,071 9,610 22,762 38,586 144,141 Special mention 147 131 73 10 — — 106 467 Substandard — — — — 11 — — 11 Total Commercial, industrial and agricultural $ 26,844 12,912 29,707 4,081 9,621 22,762 38,692 144,619 Commercial, industrial and agricultural: Current-period gross charge-offs $ — — 30 4 — — 8 42 1-4 family equity lines of credit: Pass $ — — — — — — 231,480 231,480 Special mention — — — — — — 2,754 2,754 Substandard — — — — — — 1,006 1,006 Total 1-4 family equity lines of credit $ — — — — — — 235,240 235,240 1-4 family equity lines of credit: Current-period gross charge-offs $ — — — — — — — — Consumer and other: Pass $ 28,133 16,632 7,509 2,525 12,316 9,204 29,604 105,923 Special mention 3 62 104 27 29 14 1 240 Substandard 6 21 37 8 — — — 72 Total Consumer and other $ 28,142 16,715 7,650 2,560 12,345 9,218 29,605 106,235 Consumer and other: Current-period gross charge-offs $ 24 147 141 10 — — 634 956 The following table presents loan balances classified within each risk rating category based on year of origination as of December 31, 2024. In Thousands 2024 2023 2022 2021 2020 Prior Revolving Loans Total December 31, 2024 Pass $ 906,167 485,338 780,868 633,526 242,419 419,380 589,890 4,057,588 Special mention 1,127 5,881 25,147 353 734 6,862 5,795 45,899 Substandard 6 21 166 384 11 438 1,080 2,106 Total $ 907,300 491,240 806,181 634,263 243,164 426,680 596,765 4,105,593 The following table presents loan balances classified within each risk rating category by primary loan type and based on year of origination as well as current period gross charge-offs by primary loan type and based on year of origination as of December 31, 2023. In Thousands 2023 2022 2021 2020 2019 Prior Revolving Loans Total December 31, 2023 Residential 1-4 family real estate: Pass $ 165,655 297,535 239,035 89,563 56,092 90,119 16,585 954,584 Special mention 76 859 225 876 137 1,558 — 3,731 Substandard — — — — 128 775 — 903 Total Residential 1-4 family real $ 165,731 298,394 239,260 90,439 56,357 92,452 16,585 959,218 Residential 1-4 family real estate: Current-period gross charge-offs $ — — — — — — — — Commercial and multi-family real Pass $ 103,050 321,767 378,418 143,178 91,640 217,645 57,320 1,313,018 Special mention — — 155 — — 31 — 186 Substandard — — — — — 80 — 80 Total Commercial and multi- $ 103,050 321,767 378,573 143,178 91,640 217,756 57,320 1,313,284 Commercial and multi-family real Current-period gross charge-offs $ — — — — — — — — Construction, land development Pass $ 231,337 306,056 99,456 26,710 7,586 10,141 219,999 901,285 Special mention — — — — — 51 — 51 Substandard — — — — — — — — Total Construction, land $ 231,337 306,056 99,456 26,710 7,586 10,192 219,999 901,336 Construction, land development Current-period gross charge-offs $ — — — — — — — — Commercial, industrial and Pass $ 16,811 34,507 7,460 12,272 17,066 7,593 31,832 127,541 Special mention 93 7 6 — — — 12 118 Substandard — — — — — — — — Total Commercial, industrial and $ 16,904 34,514 7,466 12,272 17,066 7,593 31,844 127,659 Commercial, industrial and Current-period gross charge-offs $ — 30 — — — — — 30 1-4 family equity lines of credit: Pass $ — — — — — — 202,189 202,189 Special mention — — — — — — 404 404 Substandard — — — — — — 138 138 Total 1-4 family equity lines of $ — — — — — — 202,731 202,731 1-4 family equity lines of credit: Current-period gross charge-offs $ — — — — — — — — Consumer and other: Pass $ 27,998 15,511 5,331 14,497 4,728 6,381 29,638 104,084 Special mention 4 52 57 7 — — — 120 Substandard 51 106 — 11 — 1 — 169 Total Consumer and other $ 28,053 15,669 5,388 14,515 4,728 6,382 29,638 104,373 Consumer and other: Current-period gross charge-offs $ 103 213 98 22 — 1 1,891 2,328 The following table presents loan balances classified within each risk rating category based on year of origination as of December 31, 2023. In Thousands 2023 2022 2021 2020 2019 Prior Revolving Total December 31, 2023 Pass $ 544,851 975,376 729,700 286,220 177,112 331,879 557,563 3,602,701 Special mention 173 918 443 883 137 1,640 416 4,610 Substandard 51 106 — 11 128 856 138 1,290 Total $ 545,075 976,400 730,143 287,114 177,377 334,375 558,117 3,608,601
Schedule of Age Analysis of Past Due Loans	Age Analysis of Past Due Loans In Thousands 30-59 Days Past Due 60-89 Days Past Due Nonaccrual and Greater Than 89 Days Total Nonaccrual and Past Due Current Total Loans Recorded Investment Greater Than 89 Days and Accruing December 31, 2024 Residential 1-4 family real estate $ 5,854 1,462 766 8,082 1,125,884 1,133,966 $ 314 Commercial and multi-family real estate — 2 3,616 3,618 1,540,722 1,544,340 — Construction, land development and farmland 742 — 162 904 940,289 941,193 162 Commercial, industrial and agricultural 184 562 113 859 143,760 144,619 113 1-4 family equity lines of credit 960 581 840 2,381 232,859 235,240 90 Consumer and other 568 137 52 757 105,478 106,235 52 Total $ 8,308 2,744 5,549 16,601 4,088,992 4,105,593 $ 731 December 31, 2023 Residential 1-4 family real estate $ 1,544 552 1,178 3,274 955,944 959,218 $ 1,178 Commercial and multi-family real estate 5,846 — — 5,846 1,307,438 1,313,284 — Construction, land development and farmland 2,959 1 — 2,960 898,376 901,336 — Commercial, industrial and agricultural 52 — 7 59 127,600 127,659 7 1-4 family equity lines of credit 571 209 106 886 201,845 202,731 106 Consumer and other 350 78 118 546 103,827 104,373 118 Total $ 11,322 840 1,409 13,571 3,595,030 3,608,601 $ 1,409
Summary of Transactions in Allowance for Credit Losses	Transactions in the allowance for credit losses for the years ended December 31, 2024, 2023 and 2022 are summarized as follows: In Thousands 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 December 31, 2024 Allowance for credit losses - loans: Beginning balance $ 8,765 17,422 14,027 1,533 1,809 1,292 44,848 Provision 928 2,781 616 189 81 597 5,192 Charge-offs ( 24 ) — — ( 42 ) — ( 956 ) ( 1,022 ) Recoveries 39 — 20 22 — 398 479 Ending balance $ 9,708 20,203 14,663 1,702 1,890 1,331 49,497 In Thousands 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 December 31, 2023 Allowance for credit losses - loans: Beginning balance $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813 Provision 1,435 2,123 702 125 639 1,276 6,300 Charge-offs — — — ( 30 ) — ( 2,328 ) ( 2,358 ) Recoveries 20 — 20 1 — 1,052 1,093 Ending balance $ 8,765 17,422 14,027 1,533 1,809 1,292 44,848 In Thousands 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 December 31, 2022 Allowance for credit losses - loans: Beginning balance $ 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 1,353 1,886 3,795 ( 117 ) 396 1,343 8,656 Charge-offs ( 8 ) — ( 1 ) ( 21 ) — ( 1,527 ) ( 1,557 ) Recoveries 116 — 20 27 — 483 646 Ending balance $ 7,310 15,299 13,305 1,437 1,170 1,292 39,813
Schedule of Amortized Cost Basis of Collateral Dependent Loans	The following tables present the amortized cost basis of collateral dependent loans at December 31, 2024 and December 31, 2023 which are individually evaluated to determine expected credit losses: In Thousands Real Estate Other Total December 31, 2024 Residential 1-4 family real estate $ 1,485 — 1,485 Commercial and multi-family real estate 31,273 — 31,273 Construction, land development and farmland 2,521 — 2,521 Commercial, industrial and agricultural — — — 1-4 family equity lines of credit 2,009 — 2,009 Consumer and other — — — $ 37,288 — 37,288 In Thousands Real Estate Other Total December 31, 2023 Residential 1-4 family real estate $ 1,949 — 1,949 Commercial and multi-family real estate 2,889 — 2,889 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 4,838 — 4,838
Modified Financing Receivables	(In Thousands) Twelve Months Ended December 31, 2024 Principal Payment Term Interest Rate Combination Combination Term Extension and Interest Rate Reduction Total Class of Financing Receivable Residential 1-4 family real estate $ — $ 408 $ 1,485 $ — $ — $ — 0.17 % Commercial and multi-family real estate — — 23,604 — — — 1.53 % Construction, land development and farmland — — — — — — — % Commercial, industrial and agricultural — — — — — — — % 1-4 family equity lines of credit — — — — — — — % Consumer and other — — — — — — — % Total $ — $ 408 $ 25,089 $ — $ — $ — 0.62 % As of December 31, 2024, the Company has not committed to lend additional amounts to the borrowers included in the previous table. (In Thousands) Twelve Months Ended December 31, 2023 Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Principal Forgiveness 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 — 2,406 — — — — 0.18 % Construction, land development and farmland — — — — — — — % Commercial, industrial and agricultural — — 93 — — — 0.07 % 1-4 family equity lines of credit — — — — — — — % Consumer and other — — — — — — — % Total $ — $ 3,353 $ 93 $ — $ — $ — 0.10 % In Thousands December 31, 2024 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Past Due 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 $ — $ — $ — $ — As evidenced above, no loans that were modified within the 12 months prior to December 31, 2024 were thirty (30) days or more past due at December 31, 2024. The following table presents the performance of such loans that have been modified for the 12 months ended December 31, 2023: In Thousands December 31, 2023 30-59 Days Past Due 60-89 Days Past Due Greater Than 89 Days Past Due Total Past Due 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 $ — $ — $ — $ — As evidenced above, no loans that were modified within the twelve months prior to December 31, 2023 were thirty (30) days or more past due at December 31, 2023. The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the twelve months ended December 31, 2024 (dollars in thousands): Twelve Months Ended December 31, 2024 Principal Weighted-Average Weighted-Average Months of Term Extension Weighted-Average Months of Payment Delay Residential 1-4 family real estate $ — — % 6 4 Commercial and multi-family real estate — — 11 — Construction, land development and farmland — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — — % 9 4 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the twelve months ended December 31, 2023 (dollars in thousands): Twelve Months Ended December 31, 2023 Principal Forgiveness Weighted-Average Weighted-Average Weighted-Average Months of Payment Delay Residential 1-4 family real estate $ — — % — 10 Commercial and multi-family real estate — — — 3 Construction, land development and farmland — — — — Commercial, industrial and agricultural — — 37 — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — — % 37 8 The following table presents the amortized cost basis of loans that had a payment default during the twelve months ended December 31, 2024 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. In Thousands Twelve Months Ended December 31, 2024 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 farmland — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ — There were no payment defaults during the twelve months ended December 31, 2024 on loans that had been modified in the twelve months prior to December 31, 2024. The following table presents the amortized cost basis of loans that had a payment default during the twelve months ended December 31, 2023 and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. In Thousands Twelve Months Ended December 31, 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 farmland — — — — Commercial, industrial and agricultural — — — — 1-4 family equity lines of credit — — — — Consumer and other — — — — Total $ — $ — $ — $ —
Summary of Carrying Balances of TDRs	The following table outlines the amount of each TDR categorized by loan classification for the year ended December 31, 2022 (dollars in thousands): December 31, 2022 Number of Loans Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance 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 — $ — $ —
Schedule of Analysis of Activity with Respect to Loans to Related Parties	An analysis of the activity with respect to such loans to related parties is as follows: In Thousands December 31, 2024 2023 Balance, January 1 $ 7,768 $ 6,859 New loans and renewals during the year 13,562 9,860 Repayments (including loans paid by renewal) during the year ( 11,942 ) ( 8,951 ) Balance, December 31 $ 9,388 $ 7,768

Debt Securities (Tables)

Debt Securities (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Summary of Debt Securities	Debt securities at December 31, 2024 consist of the following: Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury and other U.S. government agencies $ 4,927 — 389 4,538 U.S. Government-sponsored enterprises (GSEs) 183,912 8 21,947 161,973 Mortgage-backed securities 520,729 55 66,588 454,196 Asset-backed securities 51,110 108 401 50,817 Corporate bonds 2,500 — 104 2,396 Obligations of states and political subdivisions 184,163 — 30,190 153,973 $ 947,341 171 119,619 827,893 The Company’s classification of securities at December 31, 2023 was as follows: Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasury and other U.S. government agencies $ 4,901 — 472 4,429 U.S. Government-sponsored enterprises (GSEs) 167,738 — 23,570 144,168 Mortgage-backed securities 480,759 230 63,959 417,030 Asset-backed securities 51,183 193 1,403 49,973 Corporate bonds 2,500 — 77 2,423 Obligations of states and political subdivisions 223,358 397 30,697 193,058 $ 930,439 820 120,178 811,081
Amortized Cost and Estimated Market Value of Debt Securities by Contractual Maturity	The amortized cost and estimated market value of debt securities at December 31, 2024 , by contractual maturity, are shown below. In Thousands Securities Available-For-Sale Amortized Cost Fair Value Due in one year or less $ 5,566 5,394 Due after one year through five years 126,543 114,384 Due after five years through ten years 277,680 242,946 Due after ten years 537,552 465,169 $ 947,341 827,893
Summary of Results from Sales of Debt Securities	Results from sales of debt securities are as follows: In Thousands 2024 2023 2022 Gross proceeds $ 86,248 32,740 42,728 Gross realized gains $ 4,587 17 — Gross realized losses ( 7,329 ) ( 1,026 ) ( 1,620 ) Net realized gains (losses) $ ( 2,742 ) ( 1,009 ) ( 1,620 )
Gross Unrealized Losses and Fair Value of Investments	The following table shows the gross unrealized losses and fair value of the Company’s available-for-sale securities with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023. In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total 2024 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: Debt securities: U.S. Treasury and other U.S. government agencies $ — $ — — $ 4,538 $ 389 2 $ 4,538 $ 389 U.S. Government-sponsored enterprises (GSEs) 12,226 258 3 147,828 21,689 67 160,054 21,947 Mortgage-backed securities 90,776 2,043 24 348,035 64,545 216 438,811 66,588 Asset-backed securities 14,103 75 5 17,170 326 7 31,273 401 Corporate bonds — — — 2,396 104 1 2,396 104 Obligations of states and political subdivisions 5,108 77 3 148,865 30,113 168 153,973 30,190 $ 122,213 $ 2,453 35 $ 668,832 $ 117,166 461 $ 791,045 $ 119,619 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total 2023 Fair Unrealized Number of Fair Unrealized Number of Fair Unrealized Available-for-Sale Securities: Debt securities: U.S. Treasury and other U.S. government agencies $ — $ — — $ 4,429 $ 472 2 $ 4,429 $ 472 U.S. Government-sponsored enterprises (GSEs) — — — 144,169 23,569 55 144,169 23,569 Mortgage-backed securities 8,889 63 7 390,557 63,897 221 399,446 63,960 Asset-backed securities 2,500 44 1 30,666 1,359 26 33,166 1,403 Corporate bonds — — — 2,423 77 1 2,423 77 Obligations of states and political subdivisions 5,375 14 2 171,157 30,683 193 176,532 30,697 $ 16,764 $ 121 10 $ 743,401 $ 120,057 498 $ 760,165 $ 120,178

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Premises and Equipment	The detail of premises and equipment at December 31, 2024 and 2023 is as follows: In Thousands 2024 2023 Land $ 20,762 $ 20,822 Buildings 52,664 49,784 Leasehold improvements 1,934 1,710 Furniture and equipment 19,097 16,524 Automobiles 511 345 Construction-in-progress 300 2,469 95,268 91,654 Less accumulated depreciation ( 33,719 ) ( 29,256 ) $ 61,549 $ 62,398

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	In Thousands 2024 2023 Goodwill: Balance at January 1, $ 4,805 4,805 Goodwill acquired during year — — Impairment loss — — Balance at December 31, $ 4,805 4,805

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2024
Leases [Abstract]
Schedule of Lease Assets and Lease Liabilities	The following table represents lease assets and lease liabilities as of December 31, 2024 and 2023 (in thousands). Lease right-of-use assets Classification December 31, 2024 December 31, 2023 Operating lease right-of-use assets Other Assets $ 2,556 3,542 Finance lease right-of-use assets Other Assets 2,889 2,123 Lease liabilities Classification December 31, 2024 December 31, 2023 Operating lease liabilities Other Liabilities $ 2,750 3,736 Finance lease liabilities Other Liabilities 3,076 2,251
Schedule of Lease Cost	The components of the Bank's total lease cost were as follows for the years ended December 31, 2024 and 2023. In Thousands 2024 2023 2022 Operating lease cost $ 554 637 563 Finance lease cost: Right-of-use asset amortization 94 87 93 Interest expense 65 71 66 Short-term lease cost — — — Net lease cost $ 713 795 722 The weighted average remaining lease term and weighted average discount rate for operating leases at December 31, 2024 and 2023 were as follows: 2024 2023 Operating Leases Weighted average remaining lease term (in years) 7.95 10.10 Weighted average discount rate 4.08 % 4.31 % The weighted average remaining lease term and weighted average discount rate for finance leases at December 31, 2024 and 2023 were as follows: 2024 2023 Finance Leases Weighted average remaining lease term (in years) 20.05 23.34 Weighted average discount rate 3.47 % 2.90 % Cash flows related to operating and finance leases during the year ended December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 2022 Operating cash flows related to operating leases $ 553 595 547 Operating cash flows related to finance leases 65 71 66 Financing cash flows related to finance leases 34 30 26
Summary of Future Undiscounted Lease Payments for Operating Leases	Future undiscounted lease payments for operating leases with initial terms of more than 12 months at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Operating Leases 2025 $ 561 553 2026 568 560 2027 570 568 2028 469 576 2029 360 547 Thereafter 695 1,854 Total undiscounted lease payments 3,223 4,658 Less: imputed interest ( 473 ) ( 922 ) Net lease liabilities $ 2,750 $ 3,736
Summary of Future Undiscounted Lease Payments for Finance Leases	Future undiscounted lease payments for finance leases with initial terms of more than 12 months at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Finance Leases 2025 $ 128 $ 98 2026 186 101 2027 191 105 2028 196 108 2029 201 111 Thereafter 3,424 2,676 Total undiscounted lease payments 4,326 3,199 Less: imputed interest ( 1,250 ) ( 948 ) Net lease liabilities $ 3,076 $ 2,251

Mortgage Servicing Rights (Tabl

Mortgage Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2024
Transfers and Servicing [Abstract]
Summary of Principal Balances of Loans	he Company sells residential mortgage loans in the secondary market and typically retains the rights to service the loans. Mortgage loans serviced for others are not reported as assets. Mortgage servicing rights are recognized on the balance sheet within other assets. The principal balances of these loans as of December 31, 2024 and December 31, 2023 are as follows: In Thousands December 31, 2024 December 31, 2023 Mortgage loan portfolios serviced for: FHLMC $ 114,771 99,441
Summary of Servicing Asset at Amortized Cost	For the years ended December 31, 2024 and 2023, the change in carrying value of the Company's mortgage servicing rights accounted for under the amortization method was as follows: In Thousands December 31, 2024 December 31, 2023 Balance at beginning of period $ 1,083 1,065 Servicing rights retained from loans sold 399 245 Amortization ( 343 ) ( 227 ) Valuation Allowance Provision — — Balance at end of period $ 1,139 1,083 Fair value, end of period $ 1,654 1,398
Schedule of Assumptions in Estimating the Fair Value of Mortgage Servicing Rights	The key data and assumptions used in estimating the fair value of the Company's mortgage servicing rights as of December 31, 2024 and 2023 were as follows: December 31, 2024 December 31, 2023 Prepayment speed 8.08 % 7.92 % Weighted-average life (in years) 8.42 8.55 Weighted-average note rate 5.11 % 4.73 % Weighted-average discount rate 9.00 % 9.00 %

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2024
Deposits [Abstract]
Schedule of Deposits	Deposits at December 31, 2024 and 2023 are summarized as follows: In Thousands 2024 2023 Demand deposits $ 383,168 389,725 Savings accounts 343,894 320,301 Negotiable order of withdrawal accounts 968,198 934,709 Money market demand accounts 1,325,713 1,156,694 Certificates of deposit $250,000 or greater 772,678 548,269 Other certificates of deposit 954,124 942,346 Individual retirement accounts $250,000 or greater 15,543 11,018 Other individual retirement accounts 66,716 64,044 Total $ 4,830,034 4,367,106
Schedule of Principal Maturities of Certificates of Deposit and Individual Retirement Accounts	Principal maturities of certificates of deposit and individual retirement accounts at December 31, 2024 are as follows: (In Thousands) Maturity Total 2025 $ 1,500,899 2026 223,841 2027 63,366 2028 15,961 2029 4,994 $ 1,809,061

Non-interest Income and Non-i_2

Non-interest Income and Non-interest Expense (Tables)	12 Months Ended
	Dec. 31, 2024
Other Income and Expenses [Abstract]
Schedule of Noninterest Income and Noninterest Expense	The significant components of non-interest income and non-interest expense for the years ended December 31, 2024, 2023 and 2022 are presented below: In Thousands 2024 2023 2022 Non-interest income: Service charges on deposits $ 8,198 7,890 7,382 Brokerage income 8,562 7,184 6,929 Debit and credit card interchange income, net 8,627 8,490 8,416 Other fees and commissions 1,590 1,408 1,653 BOLI and annuity earnings 1,817 1,667 1,346 Loss on sale of securities, net ( 2,742 ) ( 1,009 ) ( 1,620 ) Fees and gains on sales of mortgage loans 3,068 2,635 2,973 Mortgage servicing income (loss), net ( 1 ) 9 ( 28 ) Gain (loss) on sale of fixed assets, net ( 303 ) ( 55 ) 291 Gain (loss) on sale of other assets, net ( 8 ) ( 10 ) 8 Other income (loss) 146 80 ( 69 ) $ 28,954 28,289 27,281 In Thousands 2024 2023 2022 Non-interest expense: Employee salaries and benefits $ 67,342 59,501 56,707 Equity-based compensation 1,567 1,528 1,864 Occupancy expenses 5,733 6,532 5,563 Furniture and equipment expenses 3,038 3,225 3,400 Data processing expenses 9,477 8,797 7,337 Advertising & public relations expenses 3,512 3,714 3,455 Accounting, legal & consulting expenses 1,550 1,789 1,409 FDIC insurance 3,129 3,120 1,527 Directors’ fees 816 713 650 Other operating expenses 12,257 12,032 11,058 $ 108,421 100,951 92,970

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Components of Net Deferred Tax Asset	The components of the net deferred tax asset at December 31, 2024 and 2023 were as follows: In Thousands 2024 2023 Deferred tax asset: Federal $ 36,851 36,034 State 11,950 11,641 48,801 47,675 Deferred tax liability: Federal ( 2,068 ) ( 1,654 ) State ( 685 ) ( 548 ) ( 2,753 ) ( 2,202 ) Net deferred tax asset $ 46,048 45,473 The tax effects of each type of significant item that gave rise to deferred tax assets (liabilities) at December 31, 2024 and 2023 were: In Thousands 2024 2023 Financial statement allowance for credit losses in excess of tax allowance $ 12,752 11,509 Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements ( 2,093 ) ( 1,546 ) Financial statement deduction for deferred compensation in excess of deduction for tax purposes 1,607 1,487 Financial statement income on FHLB stock dividends not recognized for tax purposes ( 327 ) ( 327 ) Financial statement off-balance sheet exposure allowance for credit losses in excess of tax allowance 667 822 Unrealized loss on securities available-for-sale 31,217 31,195 Equity based compensation 1,526 1,355 Other items, net 699 978 Net deferred tax asset $ 46,048 45,473
Components of Income Tax Expense (Benefit)	The components of income tax expense (benefit) at December 31, 2024, 2023 and 2022 are summarized as follows: In Thousands Federal State Total 2024 Current $ 14,919 2,208 17,127 Deferred ( 386 ) ( 165 ) ( 551 ) Total $ 14,533 2,043 16,576 2023 Current $ 14,023 1,945 15,968 Deferred ( 1,458 ) ( 571 ) ( 2,029 ) Total $ 12,565 1,374 13,939 2022 Current $ 15,096 2,011 17,107 Deferred ( 1,565 ) ( 486 ) ( 2,051 ) Total $ 13,531 1,525 15,056
Reconciliation of Actual Income Tax Expense to Expected Tax Expense	A reconciliation of actual income tax expense of $ 16,576,000 , $ 13,939,000 and $ 15,056,000 for the years ended December 31, 2024, 2023 and 2022 , respectively, to the “expected” tax expense (computed by applying the Federal statutory rate of 21 % for 2024, 2023 and 2022 to earnings before income taxes) is as follows: In Thousands 2024 2023 2022 Computed “expected” tax expense $ 15,352 13,204 14,301 State income taxes, net of Federal income tax benefit 1,659 1,120 1,117 Tax exempt interest, net of interest expense exclusion ( 180 ) ( 190 ) ( 274 ) Earnings on cash surrender value of life insurance ( 376 ) ( 344 ) ( 273 ) Expenses not deductible for tax purposes 79 74 23 Equity based compensation ( 23 ) ( 46 ) ( 55 ) Other 65 121 217 $ 16,576 13,939 15,056

Financial Instruments with Of_2

Financial Instruments with Off-Balance-Sheet Risk (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, All Other Investments [Abstract]
Schedule of Fair Value, Off-Balance-Sheet Risks	In Thousands Contract or Notional Amount 2024 2023 Financial instruments whose contract amounts represent credit risk: Unused commitments to extend credit $ 1,172,339 1,010,899 Standby letters of credit 128,728 106,420 Total $ 1,301,067 1,117,319
Summary 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 years ended December 31, 2024, 2023 and 2022. (In Thousands) 2024 2023 2022 Beginning balance, January 1 $ 3,147 6,136 955 Impact of adopting ASC 326 — — 6,195 Credit loss expense (benefit) ( 592 ) ( 2,989 ) ( 1,014 ) Ending balance, December 31, $ 2,555 3,147 6,136

Regulatory Matters and Restri_2

Regulatory Matters and Restrictions on Dividends (Tables)	12 Months Ended
	Dec. 31, 2024
Regulatory Matters and Restrictions on Dividends [Abstract]
Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios	Actual Minimum Capital Adequacy For Classification as Well Capitalized (1) (2) Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2024 Total capital to risk weighted assets: Consolidated $ 615,180 14.5 % $ 338,916 8.0 % $ 423,646 10.0 % Wilson Bank 609,568 14.4 338,788 8.0 423,485 10.0 Tier 1 capital to risk weighted assets: Consolidated 563,128 13.3 254,188 6.0 254,188 6.0 Wilson Bank 557,516 13.2 254,090 6.0 338,787 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 562,925 13.3 190,641 4.5 N/A N/A Wilson Bank 557,313 13.2 190,568 4.5 275,264 6.5 Tier 1 capital to average assets: Consolidated 563,128 10.4 216,949 4.0 N/A N/A Wilson Bank 557,516 10.3 216,873 4.0 271,092 5.0 Actual Minimum Capital Adequacy For Classification as Well Capitalized (1) (2) Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2023 Total capital to risk weighted assets: Consolidated $ 560,757 14.5 % $ 308,449 8.0 % $ 385,562 10.0 % Wilson Bank 559,224 14.5 308,333 8.0 385,417 10.0 Tier 1 capital to risk weighted assets: Consolidated 512,762 13.3 231,337 6.0 231,337 6.0 Wilson Bank 511,229 13.3 231,250 6.0 308,334 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 512,693 13.3 173,503 4.5 N/A N/A Wilson Bank 511,160 13.3 173,438 4.5 250,521 6.5 Tier 1 capital to average assets: Consolidated 512,762 10.6 193,564 4.0 N/A N/A Wilson Bank 511,229 10.6 193,492 4.0 241,865 5.0

Equity Incentive Plan (Tables)

Equity Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Weighted-average Black-Scholes Fair Value Assumptions	The fair value of each stock option and cash-settled SAR grant is estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted average assumptions used for grants in 2024, 2023 and 2022: 2024 2023 2022 Expected dividends 2.41 % 2.38 % 1.85 % Expected term (in years) 6.93 8.25 7.78 Expected stock price volatility 33 % 38 % 37 % Risk-free rate 4.30 % 3.54 % 3.03 %
Summary of Stock Option and Cash-Settled SAR Activity	A summary of the stock option and cash-settled SAR activity for 2024, 2023 and 2022 is as follows: 2024 2023 2022 Weighted Average Weighted Average Weighted Average Shares Exercise Price Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 371,994 $ 56.15 414,778 $ 55.13 357,254 $ 50.18 Granted 1,667 71.50 5,000 69.00 117,665 64.13 Exercised ( 31,748 ) 52.28 ( 42,617 ) 47.23 ( 58,841 ) 43.27 Forfeited or expired ( 5,733 ) 59.12 ( 5,167 ) 60.35 ( 1,300 ) 45.50 Outstanding at end of year 336,180 $ 56.54 371,994 $ 56.15 414,778 $ 55.13 Options and cash-settled SARs exercisable at year end 218,749 $ 53.23 186,431 $ 50.22 167,918 $ 46.09
Summary of Information About Stock Options	The following table summarizes information about outstanding and exercisable stock options and cash-settled SARs at December 31, 2024: Options and Cash-Settled SARs Outstanding Options and Cash-Settled SARs Exercisable Range of Exercise Prices Number Outstanding at 12/31/24 Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Number Exercisable at 12/31/24 Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) $ 35.81 - $ 54.75 97,245 $ 42.15 2.20 96,578 $ 42.13 2.20 $ 55.75 - $ 71.50 238,935 $ 62.40 6.35 122,171 $ 62.00 5.77 336,180 218,749 Aggregate intrinsic value (in thousands) $ 6,239 $ 4,784
Summary of Restricted Share Awards and Restricted Share Unit Awards Activity	Time-Based Vesting Restricted Shares and Restricted Share Units A summary of time-based vesting restricted share awards activity for the twelve months ended December 31, 2024, 2023 and 2022 is as follows: 2024 2023 2022 Shares Weighted Average Cost Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 301 $ 66.70 1,075 $ 64.03 1,250 $ 62.10 Granted — — — — 450 66.70 Vested ( 148 ) 66.70 ( 774 ) 62.99 ( 625 ) 62.10 Forfeited — — — — — — Outstanding at December 31, 153 $ 66.70 301 $ 66.70 1,075 $ 64.03 A summary of time-based vesting restricted share unit awards activity for the twelve months ended December 31, 2024 and 2023 is as follows: 2024 2023 Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 14,458 $ 69.00 — $ — Granted 13,957 71.59 14,833 69.00 Vested ( 2,725 ) 69.00 — — Forfeited ( 1,208 ) 69.78 ( 375 ) 69.00 Outstanding at December 31, 24,482 $ 70.44 14,458 $ 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	A summary of the PSUs activity for the twelve months ended December 31, 2024 and 2023 is as follows: 2024 2023 Shares Weighted Average Cost Shares Weighted Average Cost Outstanding at beginning of year 1,107 $ 67.85 — $ — Granted — — 1,107 67.85 Vested ( 369 ) 67.85 — — Forfeited or expired — — — — Outstanding at December 31, 738 $ 67.85 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 738

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2024
Earnings Per Share [Abstract]
Summary of the Components Comprising Basic and Diluted Earnings Per Share	The following is a summary of the components comprising basic and diluted earnings per share (“EPS”): Years Ended December 31, 2024 2023 2022 Basic EPS Computation: Numerator – Earnings available to common shareholders $ 56,530 48,938 53,042 Denominator – Weighted average number of common shares outstanding 11,806,822 11,611,690 11,377,617 Basic earnings per common share $ 4.79 4.21 4.66 Diluted EPS Computation: Numerator – Earnings available to common shareholders $ 56,530 48,938 53,042 Denominator – Weighted average number of common shares outstanding 11,806,822 11,611,690 11,377,617 Dilutive effect of stock options, RSUs and PSUs 31,767 29,676 31,307 Weighted average diluted common shares outstanding 11,838,589 11,641,366 11,408,924 Diluted earnings per common share $ 4.78 4.20 4.65

Derivatives (Tables)

Derivatives (Tables)	12 Months Ended
	Dec. 31, 2024
Derivative [Line Items]
Schedule of Derivative Instruments, Hedging Instruments on the Company's Consolidated Statements of Income	The following table presents the net effects of derivative hedging instruments on the Company's consolidated statements of income for the twelve months ended December 31, 2024, 2023 and 2022. The effects are presented as an increase to income before taxes in the relevant caption of the Company's consolidated statements of income. In Thousands 2024 2023 2022 Location in the Consolidated Statements of Income Interest income: Interest and fees on loans $ 1,158 271 63 Net increase to income before taxes $ 1,158 271 63
Mortgage Banking Derivatives [Member]
Derivative [Line Items]
Summary of Effects of Fair Value Hedge Relationships in Interest Income on Loans	The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below: In Thousands 2024 2023 Interest rate contracts for customers $ ( 31 ) ( 58 ) Forward contracts related to mortgage loans held for sale and interest rate contracts 40 ( 75 )
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 December 31, 2024 and December 31, 2023: In Thousands 2024 2023 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 1,680 34 2,265 65 Forward contracts related to mortgage loans held-for-sale 3,250 27 2,500 ( 13 )

Disclosures About Fair Value _2

Disclosures About Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Instruments Measured on a Recurring Basis	The following tables present the financial instruments carried at fair value as of December 31, 2024 and December 31, 2023, by caption on the consolidated balance sheet and by FASB ASC 820 valuation hierarchy (as described above) (in thousands): Measured on a Recurring Basis 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) December 31, 2024 Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies $ 4,538 4,538 — — U.S. Government sponsored enterprises 161,973 — 161,973 — Mortgage-backed securities 454,196 — 454,196 — Asset-backed securities 50,817 — 50,817 — Corporate bonds 2,396 — 2,396 — State and municipal securities 153,973 — 153,973 — Total investment securities available-for-sale 827,893 4,538 823,355 — Mortgage loans held for sale 2,529 — 2,529 — Derivative instruments 61 — 61 — Other investments 2,191 — — 2,191 Total assets $ 832,674 4,538 825,945 2,191 Derivative instruments $ — — — — Total liabilities $ — — — — Measured on a Recurring Basis 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) December 31, 2023 Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies $ 4,429 4,429 — — U.S. Government sponsored enterprises 144,168 — 144,168 — Mortgage-backed securities 417,030 — 417,030 — Asset-backed securities 49,973 — 49,973 — Corporate bonds 2,423 — 2,423 — State and municipal securities 193,058 — 193,058 — Total investment securities available-for-sale 811,081 4,429 806,652 — Mortgage loans held for sale 2,294 — 2,294 — Derivative instruments 65 — 65 — Other investments 2,045 — — 2,045 Total assets $ 815,485 4,429 809,011 2,045 Derivative instruments $ 13 — — — Total liabilities $ 13 — — —
Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis	Measured on a Non-Recurring Basis 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) December 31, 2024 Other real estate owned $ — — — — Collateral dependent loans (¹) 37,045 — — 37,045 Total $ 37,045 — — 37,045 December 31, 2023 Other real estate owned $ — — — — Collateral dependent loans (¹) 4,838 — — 4,838 Total $ 4,838 — — 4,838 The carrying value of collateral dependent loans at December 31, 2024 is net of a valuation allowance of $ 408,000 . As of December 31, 2023 no reserve was recorded on collateral dependent loans.
Schedule of Fair Value Assets Measured At Nonrecurring Basis	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value at December 31, 2024 and 2023: Valuation Techniques (1) Significant Unobservable Inputs Range (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.
Summary of Changes in Fair Value Due to Observable Factors	The table below includes a rollforward of the balance sheet amounts for the year ended December 31, 2024 and 2023 (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. For the Year Ended December 31, 2024 2023 Other Assets Other Assets Fair value, January 1 $ 2,045 $ 1,965 Total realized gains included in income 146 80 Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at December 31 — — Purchases, issuances and settlements, net — — Transfers out of Level 3 — — Fair value, December 31 $ 2,191 $ 2,045 Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at December 31 $ 146 $ 80
Schedule of Carrying Value and Estimated Fair Value of Financial Instruments	The following table presents the carrying amounts, estimated fair value and placement in the fair value hierarchy of the Company’s financial instruments at December 31, 2024 and December 31, 2023 . (in Thousands) Carrying/Notional Estimated Fair Quoted Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters December 31, 2024 Financial assets: Cash and cash equivalents $ 247,589 247,589 247,589 — — Loans, net 4,042,392 3,986,187 — — 3,986,187 Mortgage servicing rights 1,139 1,654 — 1,654 — Financial liabilities: Deposits 4,830,034 4,253,072 — — 4,253,072 December 31, 2023 Financial assets: Cash and cash equivalents $ 252,635 252,635 252,635 — — Loans, net 3,550,675 3,372,166 — — 3,372,666 Mortgage servicing rights 1,083 1,398 — 1,398 — Financial liabilities: Deposits 4,367,106 3,885,724 — — 3,885,724 (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.

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2024
Segment Reporting [Abstract]
Schedule of Financial Data of Reportable Segment	The following table reflects consolidated financial data of the Company’s reportable segment for the years ended December 31, 2024, 2023 and 2022. Banking Segment Dollars In Thousands 2024 2023 2022 Interest income $ 284,116 222,583 157,540 Reconciliation of revenue Other revenues 28,954 28,289 27,281 Total consolidated revenues $ 313,070 250,872 184,821 Less: Interest expense 126,809 83,679 16,133 Segment net interest income and noninterest income $ 186,261 167,193 168,688 Less: Provision for credit losses - loans 5,192 6,300 8,656 Provision for credit losses - off-balance sheet exposures ( 592 ) ( 2,989 ) ( 1,014 ) Employee salaries and benefits 67,342 59,501 56,707 Data processing expenses 9,477 8,797 7,337 Occupancy expenses 5,733 6,532 5,563 Advertising & public relations expenses 3,512 3,714 3,455 Furniture and equipment expenses 3,038 3,225 3,400 FDIC insurance 3,129 3,120 1,527 Other segment items(a) 16,190 16,062 14,981 Income tax expense 16,576 13,939 15,056 Segment net earnings/consolidated net earnings $ 56,664 48,992 53,020 Net loss (gain) attributable to noncontrolling interest ( 134 ) ( 54 ) 22 Net earnings attributable to Wilson Bank Holding Company $ 56,530 48,938 53,042 Banking Segment Dollars in Thousands 2024 2023 2022 Reconciliation of net earnings Net earnings for reportable segment $ 56,530 48,938 53,042 Other earnings — — — Net earnings attributable to Wilson Bank Holding Company $ 56,530 48,938 53,042 Banking Segment Dollars in Thousands 2024 2023 Reconciliation of assets Total assets for reportable segment $ 5,358,659 4,846,476 Other assets — — Total consolidated assets $ 5,358,659 4,846,476 (a) Other segment items includes equity-based compensation, accounting, legal & consulting expenses, directors' fees, fees and licenses, telephone expenses, franchise tax, and other overhead expenses.

Wilson Bank Holding Company -_2

Wilson Bank Holding Company - Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2024
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheet	Dollars In Thousands 2024 2023 ASSETS Cash $ 7,352 * 3,134 * Investment in wholly-owned commercial bank subsidiary 474,092 * 427,872 * Deferred income taxes 1,526 1,356 Refundable income taxes 443 485 Total assets $ 483,413 432,847 LIABILITIES AND SHAREHOLDERS’ EQUITY Other liabilities $ 3,710 3,442 Total liabilities 3,710 3,442 Shareholders’ equity: Common stock, par value $ 2.00 per share, authorized 50,000,000 shares, 11,876,770 and 11,686,363 shares issued and outstanding, respectively 23,754 23,373 Additional paid-in capital 150,739 136,866 Retained earnings 393,238 357,260 Noncontrolling interest in consolidated subsidiary 203 69 Accumulated other comprehensive losses, net of taxes of $ 31,217 and $ 31,195 , respectively ( 88,231 ) ( 88,163 ) Total shareholders’ equity 479,703 429,405 Total liabilities and shareholders’ equity $ 483,413 432,847 * Eliminated in consolidation.
Schedule of Condensed Income Statement	Dollars In Thousands 2024 2023 2022 Income: Dividends from Wilson Bank (commercial bank subsidiary) $ 12,000 * 2,500 * 4,200 * Other income — — — 12,000 2,500 4,200 Expenses: Directors’ fees 419 387 355 Other 1,817 1,747 2,187 2,236 2,134 2,542 Income before Federal income tax benefits and equity in undistributed earnings of Wilson Bank 9,764 366 1,658 Federal income tax benefits 613 617 733 10,377 983 2,391 Equity in undistributed earnings of Wilson Bank 46,153 * 47,955 * 50,651 * Net earnings $ 56,530 48,938 53,042 * Eliminated in consolidation.
Schedule of Condensed Cash Flow Statement	Dollars In Thousands 2024 2023 2022 Cash flows from operating activities: Net earnings $ 56,530 48,938 53,042 Adjustments to reconcile net earnings to net cash used in operating activities: Equity in earnings of commercial bank subsidiary ( 58,153 ) ( 50,455 ) ( 54,851 ) Decrease (increase) in refundable income taxes 42 53 ( 176 ) Increase in deferred taxes ( 170 ) ( 133 ) ( 195 ) Share based compensation expense 1,567 1,528 1,866 Increase in other liabilities 44 19 14 Total adjustments ( 56,670 ) ( 48,988 ) ( 53,342 ) Net cash used in operating activities ( 140 ) ( 50 ) ( 300 ) Cash flows from investing activities: Dividends received from commercial bank subsidiary 12,000 2,500 4,200 Net cash provided by investing activities 12,000 2,500 4,200 Cash flows from financing activities: Payments made to stock appreciation rights holders ( 216 ) ( 277 ) ( 644 ) Dividends paid ( 20,552 ) ( 17,303 ) ( 20,880 ) Repurchase of common stock ( 2,181 ) — — Proceeds from sale of stock pursuant to dividend reinvestment plan 14,732 12,979 16,117 Proceeds from exercise of stock options 575 1,044 635 Net cash used in financing activities ( 7,642 ) ( 3,557 ) ( 4,772 ) Net increase (decrease) in cash and cash equivalents 4,218 ( 1,107 ) ( 872 ) Cash and cash equivalents at beginning of year 3,134 4,241 5,113 Cash and cash equivalents at end of year $ 7,352 3,134 4,241

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2024
Quarterly Financial Information Disclosure [Abstract]
Summary of Selected Quarterly Results of Operations	Selected quarterly results of operations for the four quarters ended December 31 are as follows: (In Thousands, except per share data) 2024 2023 2022 Fourth Third Second First Fourth Third Second First Fourth Third Second First Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Quarter Interest income $ 76,415 73,814 68,945 64,942 $ 61,809 57,857 53,987 48,930 $ 44,920 42,024 37,097 33,499 Interest expense 34,144 32,799 30,485 29,381 26,548 23,697 19,934 13,500 7,855 3,894 2,240 2,144 Net interest income 42,271 41,015 38,460 35,561 35,261 34,160 34,053 35,430 37,065 38,130 34,857 31,355 Provision for credit losses - loans 1,629 3,563 — — 619 1,641 2,078 1,962 2,596 2,543 1,625 1,892 Earnings before income taxes 19,515 16,376 20,683 16,666 14,220 14,745 16,039 17,927 15,342 19,706 18,484 14,544 Net earnings attributable to Wilson Bank Holding Company 14,939 12,686 16,137 12,768 11,222 11,486 12,389 13,841 12,340 15,190 14,139 11,373 Basic earnings per common share 1.26 1.07 1.37 1.09 0.96 0.99 1.07 1.20 1.08 1.33 1.25 1.01 Diluted earnings per common share 1.26 1.07 1.37 1.08 0.95 0.98 1.07 1.20 1.07 1.33 1.24 1.00

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Non-interest Income from Customer Contracts	Years ended December 31, 2024 2023 2022 (dollars in thousands) Fees and gains on sales of mortgage loans (1) $ 3,068 $ 2,635 $ 2,973 Service charges on deposits 8,198 7,890 7,382 Debit and credit card interchange income, net 8,627 8,490 8,416 Brokerage income 8,562 7,184 6,929 BOLI and annuity earnings (1) 1,817 1,667 1,346 Loss on sale of securities, net (1) ( 2,742 ) ( 1,009 ) ( 1,620 ) Other non-interest income 1,424 1,432 1,855 Total non-interest income $ 28,954 $ 28,289 $ 27,281

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details)		9 Months Ended	12 Months Ended
	Jan. 01, 2022 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2024 USD ($) Segment Office Branch	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 01, 2022	Dec. 31, 2021 USD ($)
Number of full service branches | Branch			29
Number of loan production offices | Office			1
Retained earnings			$ 393,238,000	$ 357,260,000
Debt securities, held-to-maturity			0	0
Goodwill impairment loss		$ 0	0	0
Mortgage servicing income (loss), net			(1,000)	9,000	$ (28,000)
Advertising expense			$ 3,512,000	3,714,000	3,455,000
Number of operating segments | Segment			1
Off-balance sheet, credit loss, liability			$ 2,555,000	3,147,000	$ 6,136,000		$ 955,000
Minimum [Member]
Property, plant and equipment, useful life (years)			3 years
Maximum [Member]
Property, plant and equipment, useful life (years)			40 years
Accounting Standards Update 2016-13 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]					true
Change in Accounting Principle, Accounting Standards Update, Adoption Date					Jan. 01, 2022
Accounting Standards Update 2022-01 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Accounting Standards Update 2022-02 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Accounting Standards Update 2022-03 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Accounting Standards Update 2023-01 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Accounting Standards Update 2023-07 [Member]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]			true
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]			true
Cumulative Effect, Period of Adoption, Adjustment [Member]
Off-balance sheet, credit loss, liability				$ 0	$ 0		$ 6,195,000
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Retained earnings	$ 1,000,000
Financing receivable, decrease in allowance for credit loss	7,600,000
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Unfunded Loan Commitment [Member]
Off-balance sheet, credit loss, liability	$ 6,200,000
Encompass Home Lending, LLC [Member]
Noncontrolling interest, ownership percentage by parent						51%

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Schedule of Classification of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	$ 4,105,593	$ 3,608,601
Net deferred loan fees	(13,704)	(13,078)
Total loans	4,091,889	3,595,523
Less: Allowance for credit losses	(49,497)	(44,848)	$ (39,813)	$ (39,632)
Net loans	4,042,392	3,550,675
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	1,133,966	959,218
Total loans	1,133,966	959,218
Less: Allowance for credit losses	(9,708)	(8,765)	(7,310)	(9,242)
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	1,544,340	1,313,284
Total loans	1,544,340	1,313,284
Less: Allowance for credit losses	(20,203)	(17,422)	(15,299)	(16,846)
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	941,193	901,336
Total loans	941,193	901,336
Less: Allowance for credit losses	(14,663)	(14,027)	(13,305)	(9,757)
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	235,240	202,731
Total loans	235,240	202,731
Less: Allowance for credit losses	(1,890)	(1,809)	(1,170)	(1,098)
Commercial, Industrial and Agricultural Portfolio
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	144,619	127,659
Total loans	144,619	127,659
Less: Allowance for credit losses	(1,702)	(1,533)	(1,437)	(1,329)
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans before net deferred loan fees	106,235	104,373
Total loans	106,235	104,373
Less: Allowance for credit losses	$ (1,331)	$ (1,292)	$ (1,292)	$ (1,360)

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Additional Information (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) Loan	Dec. 31, 2023 USD ($) Loan	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans receivable with variable rates of interest	$ 3,466,953,000	$ 2,977,918,000
Loans receivable with fixed rates of interest	638,640,000	630,683,000
Loans on nonaccrual status	4,818,000	0
Net interest income		0	$ 0
Financing receivable, troubled debt restructuring, subsequent default, number of contracts | PureItem			0
Mortgage loans in process of foreclosure, amount	1,073,000	0
Loans and leases receivable, related parties, ending balance	9,388,000	7,768,000	$ 6,859,000
Loans originated into secondary market	52,549,000	73,984,000	106,601,000
Gain (loss) on sale of mortgage loans	3,068,000	2,635,000	$ 2,973,000
Loans sold with recourse in secondary market	$ 56,896,000	$ 69,308,000
Loans modified within the twelve months prior | Loan	0	0
Loans payment defaults	$ 0	$ 0
Aggregate amount of loans	9,388,000	7,768,000
Nonperforming Financial Instruments
Accounts, Notes, Loans and Financing Receivable [Line Items]
Potential problem loans	$ 48,000,000	$ 5,900,000
Percentage of potential problem loans	1.17%	0.16%
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans on nonaccrual status	$ 0	$ 0
Collateral Dependent Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans on nonaccrual status	$ 4,366,000	$ 0
Minimum | Real Estate Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization period (year)	15 years
Financing receivable, maturity period (year)	5 years
Minimum | Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, maturity period (year)	1 year
Maximum | Real Estate Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization period (year)	30 years
Financing receivable, maturity period (year)	15 years
Maximum | Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, maturity period (year)	5 years

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Schedule of Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	$ 4,818	$ 0
1-4 family Equity Lines of Credit
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	750	0
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	452	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Past Due [Line Items]
Loans on nonaccrual status	3,616	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland
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_6

Loans and Allowance for Credit Losses - Schedule of Credit Quality Indicators (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	$ 907,300	$ 545,075
Originated prior year	491,240	976,400
Originated two years prior year	806,181	730,143
Originated three years prior year	634,263	287,114
Originated four years prior year	243,164	177,377
Prior	426,680	334,375
Revolving loans	596,765	558,117
Total loans	4,091,889	3,595,523
Current-period gross charge-offs	1,022	2,358	$ 1,557
Loans, gross	4,105,593	3,608,601
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	282,601	165,731
Originated prior year	138,553	298,394
Originated two years prior year	280,163	239,260
Originated three years prior year	221,105	90,439
Originated four years prior year	76,275	56,357
Prior	121,853	92,452
Revolving loans	13,416	16,585
Total loans	1,133,966	959,218
Originated current year, charge offs	0	0
Originated prior year, charge offs	0	0
Originated two years prior year, charge offs	0	0
Originated three years prior year, charge offs	0	0
Originated four years prior year, charge offs	0	0
Prior, charge offs	24	0
Revolving loans, charge offs	0	0
Current-period gross charge-offs	24	0	8
Loans, gross	1,133,966	959,218
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	285,939	103,050
Originated prior year	122,817	321,767
Originated two years prior year	334,968	378,573
Originated three years prior year	347,484	143,178
Originated four years prior year	130,931	91,640
Prior	260,316	217,756
Revolving loans	61,885	57,320
Total loans	1,544,340	1,313,284
Originated current year, charge offs	0	0
Originated prior year, charge offs	0	0
Originated two years prior year, charge offs	0	0
Originated three years prior year, charge offs	0	0
Originated four years prior year, charge offs	0	0
Prior, charge offs	0	0
Revolving loans, charge offs	0	0
Current-period gross charge-offs	0	0	0
Loans, gross	1,544,340	1,313,284
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	283,774	231,337
Originated prior year	200,243	306,056
Originated two years prior year	153,693	99,456
Originated three years prior year	59,033	26,710
Originated four years prior year	13,992	7,586
Prior	12,531	10,192
Revolving loans	217,927	219,999
Total loans	941,193	901,336
Originated current year, charge offs	0	0
Originated prior year, charge offs	0	0
Originated two years prior year, charge offs	0	0
Originated three years prior year, charge offs	0	0
Originated four years prior year, charge offs	0	0
Prior, charge offs	0	0
Revolving loans, charge offs	0	0
Current-period gross charge-offs	0	0	1
Loans, gross	941,193	901,336
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	235,240	202,731
Total loans	235,240	202,731
Originated current year, charge offs	0	0
Originated prior year, charge offs	0	0
Originated two years prior year, charge offs	0	0
Originated three years prior year, charge offs	0	0
Originated four years prior year, charge offs	0	0
Prior, charge offs	0	0
Revolving loans, charge offs	0	0
Current-period gross charge-offs	0	0	0
Loans, gross	235,240	202,731
Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	26,844	16,904
Originated prior year	12,912	34,514
Originated two years prior year	29,707	7,466
Originated three years prior year	4,081	12,272
Originated four years prior year	9,621	17,066
Prior	22,762	7,593
Revolving loans	38,692	31,844
Total loans	144,619	127,659
Originated current year, charge offs	0	0
Originated prior year, charge offs	0	30
Originated two years prior year, charge offs	30	0
Originated three years prior year, charge offs	4	0
Originated four years prior year, charge offs	0	0
Prior, charge offs	0	0
Revolving loans, charge offs	8	0
Current-period gross charge-offs	42	30	21
Loans, gross	144,619	127,659
Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	28,142	28,053
Originated prior year	16,715	15,669
Originated two years prior year	7,650	5,388
Originated three years prior year	2,560	14,515
Originated four years prior year	12,345	4,728
Prior	9,218	6,382
Revolving loans	29,605	29,638
Total loans	106,235	104,373
Originated current year, charge offs	24	103
Originated prior year, charge offs	147	213
Originated two years prior year, charge offs	141	98
Originated three years prior year, charge offs	10	22
Originated four years prior year, charge offs	0	0
Prior, charge offs	0	1
Revolving loans, charge offs	634	1,891
Current-period gross charge-offs	956	2,328	$ 1,527
Loans, gross	106,235	104,373
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	906,167	544,851
Originated prior year	485,338	975,376
Originated two years prior year	780,868	729,700
Originated three years prior year	633,526	286,220
Originated four years prior year	242,419	177,112
Prior	419,380	331,879
Revolving loans	589,890	557,563
Loans, gross	4,057,588	3,602,701
Pass | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	281,651	165,655
Originated prior year	136,736	297,535
Originated two years prior year	278,556	239,035
Originated three years prior year	220,533	89,563
Originated four years prior year	76,275	56,092
Prior	118,960	90,119
Revolving loans	12,941	16,585
Total loans	1,125,652	954,584
Pass | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	285,939	103,050
Originated prior year	119,202	321,767
Originated two years prior year	311,740	378,418
Originated three years prior year	347,484	143,178
Originated four years prior year	130,226	91,640
Prior	255,968	217,645
Revolving loans	61,885	57,320
Total loans	1,512,444	1,313,018
Pass | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	283,747	231,337
Originated prior year	199,987	306,056
Originated two years prior year	153,429	99,456
Originated three years prior year	58,913	26,710
Originated four years prior year	13,992	7,586
Prior	12,486	10,141
Revolving loans	215,394	219,999
Total loans	937,948	901,285
Pass | Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	231,480	202,189
Total loans	231,480	202,189
Pass | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	26,697	16,811
Originated prior year	12,781	34,507
Originated two years prior year	29,634	7,460
Originated three years prior year	4,071	12,272
Originated four years prior year	9,610	17,066
Prior	22,762	7,593
Revolving loans	38,586	31,832
Total loans	144,141	127,541
Pass | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	28,133	27,998
Originated prior year	16,632	15,511
Originated two years prior year	7,509	5,331
Originated three years prior year	2,525	14,497
Originated four years prior year	12,316	4,728
Prior	9,204	6,381
Revolving loans	29,604	29,638
Total loans	105,923	104,084
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	1,127	173
Originated prior year	5,881	918
Originated two years prior year	25,147	443
Originated three years prior year	353	883
Originated four years prior year	734	137
Prior	6,862	1,640
Revolving loans	5,795	416
Loans, gross	45,899	4,610
Special Mention | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	950	76
Originated prior year	1,817	859
Originated two years prior year	1,607	225
Originated three years prior year	196	876
Originated four years prior year	0	137
Prior	2,528	1,558
Revolving loans	401	0
Total loans	7,499	3,731
Special Mention | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	3,615	0
Originated two years prior year	23,228	155
Originated three years prior year	0	0
Originated four years prior year	705	0
Prior	4,275	31
Revolving loans	0	0
Total loans	31,823	186
Special Mention | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	27	0
Originated prior year	256	0
Originated two years prior year	135	0
Originated three years prior year	120	0
Originated four years prior year	0	0
Prior	45	51
Revolving loans	2,533	0
Total loans	3,116	51
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
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	2,754	404
Total loans	2,754	404
Special Mention | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	147	93
Originated prior year	131	7
Originated two years prior year	73	6
Originated three years prior year	10	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	106	12
Total loans	467	118
Special Mention | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	3	4
Originated prior year	62	52
Originated two years prior year	104	57
Originated three years prior year	27	7
Originated four years prior year	29	0
Prior	14	0
Revolving loans	1	0
Total loans	240	120
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	6	51
Originated prior year	21	106
Originated two years prior year	166
Originated three years prior year	384	11
Originated four years prior year	11	128
Prior	438	856
Revolving loans	1,080	138
Loans, gross	2,106	1,290
Substandard | Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	376	0
Originated four years prior year	0	128
Prior	365	775
Revolving loans	74	0
Total loans	815	903
Substandard | Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	73	80
Revolving loans	0	0
Total loans	73	80
Substandard | Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	129	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	0	0
Total loans	129	0
Substandard | Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	0	0
Prior	0	0
Revolving loans	1,006	138
Total loans	1,006	138
Substandard | Commercial, Industrial and Agricultural Portfolio
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	0	0
Originated prior year	0	0
Originated two years prior year	0	0
Originated three years prior year	0	0
Originated four years prior year	11	0
Prior	0	0
Revolving loans	0	0
Total loans	11	0
Substandard | Consumer Portfolio Segment
Financing Receivable, Credit Quality Indicator [Line Items]
Originated current year	6	51
Originated prior year	21	106
Originated two years prior year	37	0
Originated three years prior year	8	11
Originated four years prior year	0	0
Prior	0	1
Revolving loans	0	0
Total loans	$ 72	$ 169

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Schedule of Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	$ 4,105,593	$ 3,608,601
Recorded Investment Greater Than 89 Days Past Due and Accruing	731	1,409
30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	8,308	11,322
60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	2,744	840
Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	5,549	1,409
Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	16,601	13,571
Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	4,088,992	3,595,030
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	1,133,966	959,218
Recorded Investment Greater Than 89 Days Past Due and Accruing	314	1,178
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	5,854	1,544
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	1,462	552
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]
Total loans before net deferred loan fees	766	1,178
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	8,082	3,274
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	1,125,884	955,944
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	1,544,340	1,313,284
Recorded Investment Greater Than 89 Days Past Due and Accruing	0	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	0	5,846
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	2	0
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]
Total loans before net deferred loan fees	3,616	0
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	3,618	5,846
Real Estate Portfolio Segment | Commercial and Multi-Family Real Estate | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	1,540,722	1,307,438
Real Estate Portfolio Segment | Construction, Land Development and Farmland
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	941,193	901,336
Recorded Investment Greater Than 89 Days Past Due and Accruing	162	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	742	2,959
Real Estate Portfolio Segment | Construction, Land Development and Farmland | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	0	1
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	162	0
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	904	2,960
Real Estate Portfolio Segment | Construction, Land Development and Farmland | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	940,289	898,376
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	235,240	202,731
Recorded Investment Greater Than 89 Days Past Due and Accruing	90	106
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	960	571
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	581	209
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]
Total loans before net deferred loan fees	840	106
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	2,381	886
Real Estate Portfolio Segment | 1-4 family Equity Lines of Credit | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	232,859	201,845
Commercial, Industrial and Agricultural [Member]
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	144,619	127,659
Recorded Investment Greater Than 89 Days Past Due and Accruing	113	7
Commercial, Industrial and Agricultural [Member] | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	184	52
Commercial, Industrial and Agricultural [Member] | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	562	0
Commercial, Industrial and Agricultural [Member] | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	113	7
Commercial, Industrial and Agricultural [Member] | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	859	59
Commercial, Industrial and Agricultural [Member] | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	143,760	127,600
Consumer Portfolio Segment
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	106,235	104,373
Recorded Investment Greater Than 89 Days Past Due and Accruing	52	118
Consumer Portfolio Segment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	568	350
Consumer Portfolio Segment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	137	78
Consumer Portfolio Segment | Non Accrual and Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	52	118
Consumer Portfolio Segment | Total Nonaccrual and Past Due
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	757	546
Consumer Portfolio Segment | Current
Financing Receivable, Past Due [Line Items]
Total loans before net deferred loan fees	$ 105,478	$ 103,827

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Summary of Transactions in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				$ 44,848				$ 39,813				$ 39,632	$ 44,848	$ 39,813	$ 39,632
Provision for credit losses - loans	$ 1,629	$ 3,563	$ 0	0	$ 619	$ 1,641	$ 2,078	1,962	$ 2,596	$ 2,543	$ 1,625	1,892	5,192	6,300	8,656
Charge-offs													(1,022)	(2,358)	(1,557)
Recoveries													479	1,093	646
Balance	49,497				44,848				39,813				49,497	44,848	39,813
Financing receivable, before allowance for credit loss, fee and loan in process	4,105,593				3,608,601								4,105,593	3,608,601
Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												(7,564)			(7,564)
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				8,765				7,310				9,242	8,765	7,310	9,242
Provision for credit losses - loans													928	1,435	1,353
Charge-offs													(24)	0	(8)
Recoveries													39	20	116
Balance	9,708				8,765				7,310				9,708	8,765	7,310
Financing receivable, before allowance for credit loss, fee and loan in process	1,133,966				959,218								1,133,966	959,218
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												(3,393)			(3,393)
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				17,422				15,299				16,846	17,422	15,299	16,846
Provision for credit losses - loans													2,781	2,123	1,886
Charge-offs													0	0	0
Recoveries													0	0	0
Balance	20,203				17,422				15,299				20,203	17,422	15,299
Financing receivable, before allowance for credit loss, fee and loan in process	1,544,340				1,313,284								1,544,340	1,313,284
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												(3,433)			(3,433)
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				14,027				13,305				9,757	14,027	13,305	9,757
Provision for credit losses - loans													616	702	3,795
Charge-offs													0	0	(1)
Recoveries													20	20	20
Balance	14,663				14,027				13,305				14,663	14,027	13,305
Financing receivable, before allowance for credit loss, fee and loan in process	941,193				901,336								941,193	901,336
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												(266)			(266)
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				1,809				1,170				1,098	1,809	1,170	1,098
Provision for credit losses - loans													81	639	396
Charge-offs													0	0	0
Recoveries													0	0	0
Balance	1,890				1,809				1,170				1,890	1,809	1,170
Financing receivable, before allowance for credit loss, fee and loan in process	235,240				202,731								235,240	202,731
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												(324)			(324)
Commercial, Industrial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				1,533				1,437				1,329	1,533	1,437	1,329
Provision for credit losses - loans													189	125	(117)
Charge-offs													(42)	(30)	(21)
Recoveries													22	1	27
Balance	1,702				1,533				1,437				1,702	1,533	1,437
Financing receivable, before allowance for credit loss, fee and loan in process	144,619				127,659								144,619	127,659
Commercial, Industrial and Agricultural [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												219			219
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance				$ 1,292				$ 1,292				1,360	1,292	1,292	1,360
Provision for credit losses - loans													597	1,276	1,343
Charge-offs													(956)	(2,328)	(1,527)
Recoveries													398	1,052	483
Balance	1,331				1,292				$ 1,292				1,331	1,292	1,292
Financing receivable, before allowance for credit loss, fee and loan in process	$ 106,235				$ 104,373								$ 106,235	$ 104,373
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Balance												$ (367)			$ (367)

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Schedule of Amortized Cost Basis of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 37,288	$ 4,838
Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	37,288	4,838
Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,485	1,949
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,485	1,949
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	31,273	2,889
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	31,273	2,889
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,521	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,521	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,009	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,009	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Commercial, Industrial and Agricultural [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Consumer Portfolio Segment [Member] | Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0	0
Consumer Portfolio Segment [Member] | Other Collateral [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 0	$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Modified Financing Receivables (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0.62%	0.10%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)	9 months	37 months
Weighted-Average Months of Payment Delay	4 months	8 months
Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	$ 0
Financing receivable, loans modified in period	0	$ 0
Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	408,000	3,353,000
Financing receivable, loans modified in period	0	0
Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	25,089,000	93,000
Financing receivable, loans modified in period	0	0
Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	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
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
Real Estate Portfolio Segment | Residential 1-4 Family Real Estate | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0.17%	0.10%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)	6 months
Weighted-Average Months of Payment Delay	4 months	10 months
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
Financing receivable, loans modified in period	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	408,000	947,000
Financing receivable, loans modified in period	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	1,485,000	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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 | 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 | Commercial and Multi-Family Real Estate | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	1.53%	0.18%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)	11 months
Weighted-Average Months of Payment Delay		3 months
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
Financing receivable, loans modified in period	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	0	2,406,000
Financing receivable, loans modified in period	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	23,604,000	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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 | 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 | Construction, Land Development and Farmland | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0%	0%
Weighted average interest rate reduction	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
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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 | 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 | 1-4 family Equity Lines of Credit | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0%	0%
Weighted average interest rate reduction	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
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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	0
Financing receivable, loans modified in period	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
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
Commercial, Industrial and Agricultural Portfolio | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0%	0.07%
Weighted average interest rate reduction	0%	0%
Weighted average term extension (Month)		37 months
Commercial, Industrial and Agricultural Portfolio | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	$ 0
Financing receivable, loans modified in period	0	$ 0
Commercial, Industrial and Agricultural Portfolio | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	0	0
Commercial, Industrial and Agricultural Portfolio | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	93,000
Financing receivable, loans modified in period	0	0
Commercial, Industrial and Agricultural Portfolio | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	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
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
Consumer Portfolio Segment | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Percentage of financing receivables	0%	0%
Weighted average interest rate reduction	0%	0%
Consumer Portfolio Segment | Principal Forgiveness | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	$ 0
Financing receivable, loans modified in period	0	$ 0
Consumer Portfolio Segment | Payment Delay | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	0	0
Consumer Portfolio Segment | Term Extension | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	0	0
Consumer Portfolio Segment | Interest Rate Reduction | Loans Receivable [Member]
Financing Receivable, Modified [Line Items]
Financing receivable, modification amount	0	0
Financing receivable, loans modified in period	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
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

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Summary of Carrying Balances of TDRs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Real Estate Portfolio Segment [Member] | 1-4 family Equity Lines of Credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Commercial, Industrial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Modifications, Number of Contracts | PureItem	0
Financing Receivable, Troubled Debt Restructuring, Premodification	$ 0
Financing Receivable, Modified in Period, Amount	$ 0

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses - Schedule of Analysis of Activity with Respect to Loans to Related Parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Receivables [Abstract]
Balance	$ 7,768	$ 6,859
New loans and renewals during the year	13,562	9,860
Repayments (including loans paid by renewal) during the year	(11,942)	(8,951)
Balance	$ 9,388	$ 7,768

Debt Securities - Summary of De

Debt Securities - Summary of Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	$ 947,341	$ 930,439
Securities, Available-for-sale, Gross Unrealized Gains	171	820
Securities, Available-for-sale, Gross Unrealized Losses	119,619	120,178
Total investment securities available-for-sale	827,893	811,081
U.S. Treasury and Other U.S. Government Agencies
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	4,927	4,901
Securities, Available-for-sale, Gross Unrealized Gains	0	0
Securities, Available-for-sale, Gross Unrealized Losses	389	472
Total investment securities available-for-sale	4,538	4,429
U.S. Government-sponsored enterprises (GSEs)
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	183,912	167,738
Securities, Available-for-sale, Gross Unrealized Gains	8	0
Securities, Available-for-sale, Gross Unrealized Losses	21,947	23,570
Total investment securities available-for-sale	161,973	144,168
Mortgage-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	520,729	480,759
Securities, Available-for-sale, Gross Unrealized Gains	55	230
Securities, Available-for-sale, Gross Unrealized Losses	66,588	63,959
Total investment securities available-for-sale	454,196	417,030
Asset-Backed Securities
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	51,110	51,183
Securities, Available-for-sale, Gross Unrealized Gains	108	193
Securities, Available-for-sale, Gross Unrealized Losses	401	1,403
Total investment securities available-for-sale	50,817	49,973
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	104	77
Total investment securities available-for-sale	2,396	2,423
Obligations of States and Political Subdivisions
Debt Securities, Available-for-Sale [Line Items]
Securities, Available-for-sale, Amortized Cost	184,163	223,358
Securities, Available-for-sale, Gross Unrealized Gains	0	397
Securities, Available-for-sale, Gross Unrealized Losses	30,190	30,697
Total investment securities available-for-sale	$ 153,973	$ 193,058

Debt Securities - Additional In

Debt Securities - Additional Information (Details)	12 Months Ended
	Dec. 31, 2024 USD ($) Security	Dec. 31, 2023 USD ($)
Debt Securities, Available-for-Sale [Line Items]
Allowance for credit losses on available-for-sale securities	$ 0	$ 0
Available-for-sale securities, amortized cost	947,341,000	930,439,000
Available-for-sale securities, fair value	827,893,000	811,081,000
Debt securities, available-for-sale, unrealized loss position, accumulated loss	119,619,000	120,178,000
Debt securities, available-for-sale, unrealized loss position	791,045,000	760,165,000
Tennessee, Alabama, and Texas [Member]
Debt Securities, Available-for-Sale [Line Items]
Security owned and pledged as collateral	104,000,000	116,000,000
Security owned and pledged as collateral, fair value	87,000,000	99,000,000
Asset Pledged as Collateral [Member] | Public Deposits and Other Required Purposes [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale securities, amortized cost	581,017,000	500,046,000
Available-for-sale securities, fair value	499,585,000	429,705,000
Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale securities, amortized cost	146,369,000	145,179,000
Available-for-sale securities, fair value	$ 126,426,000	124,005,000
Securities Except U.S. Government and its Agencies [Member]
Debt Securities, Available-for-Sale [Line Items]
Number of security holdings greater than 10% percent of shareholders' equity | Security	0
US Government Sponsored Entities and Agencies [Member]
Debt Securities, Available-for-Sale [Line Items]
Allowance for credit losses on available-for-sale securities	$ 0
Available-for-sale securities, fair value	10,800,000
Debt securities, available-for-sale, unrealized loss position, accumulated loss	$ 1,500,000
Percent of mortgage-backed securties	98%
Obligations of States and Political Subdivisions
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale securities, amortized cost	$ 184,163,000	223,358,000
Available-for-sale securities, fair value	153,973,000	193,058,000
Debt securities, available-for-sale, unrealized loss position, accumulated loss	30,190,000	30,697,000
Debt securities, available-for-sale, unrealized loss position	153,973,000	176,532,000
Asset-backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale securities, amortized cost	51,110,000	51,183,000
Available-for-sale securities, fair value	50,817,000	49,973,000
Debt securities, available-for-sale, unrealized loss position, accumulated loss	401,000	1,403,000
Debt securities, available-for-sale, unrealized loss position	31,273,000	33,166,000
Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale securities, amortized cost	2,500,000	2,500,000
Available-for-sale securities, fair value	2,396,000	2,423,000
Debt securities, available-for-sale, unrealized loss position, accumulated loss	104,000	77,000
Debt securities, available-for-sale, unrealized loss position	$ 2,396,000	$ 2,423,000

Debt Securities - Amortized Cos

Debt Securities - Amortized Cost and Estimated Market Value of Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Due in one year or less, Securities, Available-For-Sale, Amortized Cost	$ 5,566
Due in one year or less, Securities, Available-For-Sale, Estimated Market Value	5,394
Due after one year through five years, Securities, Available-For-Sale, Amortized Cost	126,543
Due after one year through five years, Securities, Available-For-Sale, Estimated Market Value	114,384
Due after five years through ten years, Securities, Available-For-Sale, Amortized Cost	277,680
Due after five years through ten years, Securities, Available-For-Sale, Estimated Market Value	242,946
Due after ten years, Securities, Available-For-Sale, Amortized Cost	537,552
Due after ten years, Securities, Available-For-Sale, Estimated Market Value	465,169
Securities, Available-for-sale, Amortized Cost	947,341	$ 930,439
Securities, Available-For-Sale, Estimated Market Value	$ 827,893	$ 811,081

Debt Securities - Summary of Re

Debt Securities - Summary of Results from Sales of Debt Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Gross proceeds	$ 86,248	$ 32,740	$ 42,728
Gross realized gains	4,587	17	0
Gross realized losses	(7,329)	(1,026)	(1,620)
Net realized gains (losses)	$ (2,742)	$ (1,009)	$ (1,620)

Debt Securities - Gross Unreali

Debt Securities - Gross Unrealized Losses and Fair Value of Investments (Details) $ in Thousands	Dec. 31, 2024 USD ($) Security	Dec. 31, 2023 USD ($) Security
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	$ 122,213	$ 16,764
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 2,453	$ 121
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	35	10
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 668,832	$ 743,401
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 117,166	$ 120,057
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	461	498
Available-for-Sale Securities, Total, Fair Value	$ 791,045	$ 760,165
Available-for-Sale Securities, Total, Unrealized Losses	119,619	120,178
U.S. Treasury and Other U.S. Government Agencies [Member]
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	$ 4,538	$ 4,429
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 389	$ 472
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	2	2
Available-for-Sale Securities, Total, Fair Value	$ 4,538	$ 4,429
Available-for-Sale Securities, Total, Unrealized Losses	389	472
U.S. Government-sponsored Enterprises (GSEs) [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	12,226	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 258	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	3	0
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 147,828	$ 144,169
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 21,689	$ 23,569
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	67	55
Available-for-Sale Securities, Total, Fair Value	$ 160,054	$ 144,169
Available-for-Sale Securities, Total, Unrealized Losses	21,947	23,569
Mortgage-backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	90,776	8,889
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 2,043	$ 63
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	24	7
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 348,035	$ 390,557
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 64,545	$ 63,897
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	216	221
Available-for-Sale Securities, Total, Fair Value	$ 438,811	$ 399,446
Available-for-Sale Securities, Total, Unrealized Losses	66,588	63,960
Asset-backed Securities [Member]
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	14,103	2,500
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 75	$ 44
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	5	1
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 17,170	$ 30,666
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 326	$ 1,359
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	7	26
Available-for-Sale Securities, Total, Fair Value	$ 31,273	$ 33,166
Available-for-Sale Securities, Total, Unrealized Losses	401	1,403
Corporate Bonds [Member]
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	$ 2,396	$ 2,423
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 104	$ 77
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	1	1
Available-for-Sale Securities, Total, Fair Value	$ 2,396	$ 2,423
Available-for-Sale Securities, Total, Unrealized Losses	104	77
Obligations of States and Political Subdivisions
Debt Securities, Available-for-Sale [Line Items]
Available-for-Sale Securities, Less than 12 Months, Fair Value	5,108	5,375
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 77	$ 14
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | Security	3	2
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 148,865	$ 171,157
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 30,113	$ 30,683
Available-for-Sale Securities, 12 Months or More, Number of Securities Included | Security	168	193
Available-for-Sale Securities, Total, Fair Value	$ 153,973	$ 176,532
Available-for-Sale Securities, Total, Unrealized Losses	$ 30,190	$ 30,697

Restricted Equity Securities -

Restricted Equity Securities - Additional Information (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Federal Home Loan Bank Certificates and Obligations (FHLB) [Member]
Restricted equity securities investments	$ 3,876,000	$ 3,436,000

Premises and Equipment - Schedu

Premises and Equipment - Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	$ 95,268	$ 91,654
Less accumulated depreciation	(33,719)	(29,256)
Premises and Equipment, Net	61,549	62,398
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	20,762	20,822
Buildings
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	52,664	49,784
Leasehold improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	1,934	1,710
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	19,097	16,524
Automobiles
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	511	345
Construction-in-progress
Property, Plant and Equipment [Line Items]
Premises and equipment, Gross	$ 300	$ 2,469

Premises and Equipment - Additi

Premises and Equipment - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 4,040,000	$ 4,221,000	$ 4,370,000
Construction and Repairs of Buildings [Member] | Director [Member]
Property, Plant and Equipment [Line Items]
Related party transaction, amounts of transaction	$ 1,100,000	$ 1,442,000	$ 379,000

Goodwill - Additional Informati

Goodwill - Additional Information (Details)	Dec. 31, 2005
Acquisition of Subsidiaries [Member]
Goodwill [Line Items]
Percentage of voting interests acquired	100%

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Begining balance	$ 4,805,000	$ 4,805,000	$ 4,805,000
Goodwill acquired during year		0	0
Impairment loss	$ 0	0	0
Ending balance		$ 4,805,000	$ 4,805,000

Leases - Schedule of Lease Asse

Leases - Schedule of Lease Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Operating lease right-of-use assets	$ 2,556	$ 3,542
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Finance lease right-of-use assets	$ 2,889	$ 2,123
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets	Other Assets
Operating lease liabilities	$ 2,750	$ 3,736
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	us-gaap:OtherLiabilities	us-gaap:OtherLiabilities
Finance Lease, Liability	$ 3,076	$ 2,251
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	us-gaap:OtherLiabilities	us-gaap:OtherLiabilities

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease cost	$ 554	$ 637	$ 563
Right-of-use asset amortization	94	87	93
Interest expense	65	71	66
Short-term lease cost	0	0	0
Net lease cost	$ 713	$ 795	722
Operating leases, weighted average remaining lease term (in years)	7 years 11 months 12 days	10 years 1 month 6 days
Operating leases, weighted average discount rate	4.08%	4.31%
Finance lease, weighted average remaining lease term (in years)	20 years 18 days	23 years 4 months 2 days
Finance lease, weighted average discount rate	3.47%	2.90%
Operating cash flows related to operating leases	$ 553	$ 595	547
Operating cash flows related to finance leases	65	71	66
Financing cash flows related to finance leases	$ 34	$ 30	$ 26

Leases - Summary of Future Undi

Leases - Summary of Future Undiscounted Lease Payments for Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
2025, operating lease	$ 561	$ 553
2026, operating lease	568	560
2027, operating lease	570	568
2028, operating lease	469	576
2029, operating lease	360	547
Thereafter, operating lease	695	1,854
Total undiscounted lease payments, operating lease	3,223	4,658
Less: imputed interest, operating lease	(473)	(922)
Net lease liabilities	$ 2,750	$ 3,736

Leases - Summary of Future Un_2

Leases - Summary of Future Undiscounted Lease Payments for Finance Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
2025, finance leases	$ 128	$ 98
2026, finance leases	186	101
2027, finance leases	191	105
2028, finance leases	196	108
2029, finance leases	201	111
Thereafter, finance leases	3,424	2,676
Total undiscounted lease payments, finance leases	4,326	3,199
Less: imputed interest, finance leases	(1,250)	(948)
Net lease liabilities	$ 3,076	$ 2,251

Mortgage Servicing Rights - Sum

Mortgage Servicing Rights - Summary of Principal Balances of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Transfers and Servicing [Abstract]
FHLMC	$ 114,771	$ 99,441

Mortgage Servicing Rights - S_2

Mortgage Servicing Rights - Summary of Servicing Asset at Amortized Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Transfers and Servicing [Abstract]
Balance at beginning of period	$ 1,083	$ 1,065
Servicing rights retained from loans sold	399	245
Amortization	(343)	(227)
Valuation Allowance Provision	0	0
Balance at end of period	1,139	1,083
Fair value, end of period	$ 1,654	$ 1,398

Mortgage Servicing Rights - Sch

Mortgage Servicing Rights - Schedule of Assumptions in Estimating the Fair Value of Mortgage Servicing Rights (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Transfers and Servicing [Abstract]
Prepayment speed	8.08%	7.92%
Weighted-average life (in years)	8 years 5 months 1 day	8 years 6 months 18 days
Weighted-average note rate	5.11%	4.73%
Weighted-average discount rate	9%	9%

Deposits - Schedule of Deposits

Deposits - Schedule of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Demand deposits	$ 383,168	$ 389,725
Savings accounts	343,894	320,301
Negotiable order of withdrawal accounts	968,198	934,709
Money market demand accounts	1,325,713	1,156,694
Certificates of deposit $250,000 or greater	772,678	548,269
Other certificates of deposit	954,124	942,346
Individual retirement accounts $250,000 or greater	15,543	11,018
Other individual retirement accounts	66,716	64,044
Total deposits	$ 4,830,034	$ 4,367,106

Deposits - Schedule of Principa

Deposits - Schedule of Principal Maturities of Certificates of Deposit and Individual Retirement Accounts (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Deposits [Abstract]
2025	$ 1,500,899
2026	223,841
2027	63,366
2028	15,961
2029	4,994
Total	$ 1,809,061

Deposits - Additional Informati

Deposits - Additional Information (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Deposits [Abstract]
Deposit Liabilities Reclassified as Loans Receivable	$ 1,147,000,000	$ 858,000,000
Related Party Deposit Liabilities	14,668,000,000	15,640,000,000
Minimum average yearly cash balance with Federal Reserve	$ 0	$ 0

Non-interest Income and Non-i_3

Non-interest Income and Non-interest Expense - Schedule of Non-interest Income and Non-interest Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Service charges on deposits	$ 8,198,000	$ 7,890,000	$ 7,382,000
Brokerage income	8,562,000	7,184,000	6,929,000
Debit and credit card interchange income, net	8,627,000	8,490,000	8,416,000
Other fees and commissions	1,590,000	1,408,000	1,653,000
BOLI and annuity earnings	1,817,000	1,667,000	1,346,000
Loss on sale of securities, net	(2,742,000)	(1,009,000)	(1,620,000)
Fees and gains on sales of mortgage loans	3,068,000	2,635,000	2,973,000
Mortgage servicing income (loss), net	(1,000)	9,000	(28,000)
Gain (loss) on sale of fixed assets, net	(303,000)	(55,000)	291,000
Gain (loss) on sale of other assets, net	(8,000)	(10,000)	8,000
Other income (loss)	146,000	80,000	(69,000)
Total non-interest income	28,954,000	28,289,000	27,281,000
Employee salaries and benefits	67,342,000	59,501,000	56,707,000
Equity-based compensation	1,567,000	1,528,000	1,864,000
Occupancy expenses	5,733,000	6,532,000	5,563,000
Furniture and equipment expenses	3,038,000	3,225,000	3,400,000
Data processing expenses	9,477,000	8,797,000	7,337,000
Advertising & public relations expenses	3,512,000	3,714,000	3,455,000
Accounting, legal & consulting expenses	1,550,000	1,789,000	1,409,000
FDIC insurance	3,129,000	3,120,000	1,527,000
Directors’ fees	816,000	713,000	650,000
Other operating expenses	12,257,000	12,032,000	11,058,000
Total non-interest expense	$ 108,421,000	$ 100,951,000	$ 92,970,000

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax asset	$ 48,801	$ 47,675
Deferred tax liability	(2,753)	(2,202)
Net deferred tax asset	46,048	45,473
Financial statement allowance for credit losses in excess of tax allowance	12,752	11,509
Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements	(2,093)	(1,546)
Financial statement deduction for deferred compensation in excess of deduction for tax purposes	1,607	1,487
Financial statement income on FHLB stock dividends not recognized for tax purposes	(327)	(327)
Financial statement off-balance sheet exposure allowance for credit losses in excess of tax allowance	667	822
Unrealized loss on securities available-for-sale	31,217	31,195
Equity based compensation	1,526	1,355
Other items, net	699	978
Domestic Tax Jurisdiction [Member]
Deferred tax asset	36,851	36,034
Deferred tax liability	(2,068)	(1,654)
State and Local Jurisdiction [Member]
Deferred tax asset	11,950	11,641
Deferred tax liability	$ (685)	$ (548)

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current Federal	$ 14,919,000	$ 14,023,000	$ 15,096,000
Current State	2,208,000	1,945,000	2,011,000
Current	17,127,000	15,968,000	17,107,000
Deferred Federal	(386,000)	(1,458,000)	(1,565,000)
Deferred State	(165,000)	(571,000)	(486,000)
Deferred	(551,000)	(2,029,000)	(2,051,000)
Total Federal	14,533,000	12,565,000	13,531,000
Total State	2,043,000	1,374,000	1,525,000
Total	$ 16,576,000	$ 13,939,000	$ 15,056,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Contingency [Line Items]
Income tax expense	$ 16,576,000	$ 13,939,000	$ 15,056,000
Statutory income tax rate	21%	21%	21%
Realized gain and loss on sale of securities	$ (717,000)	$ (264,000)	$ (423,000)
Uncertain tax positions	0	0	$ 0
Valuation allowance deferred tax assets	$ 0	$ 0
Domestic [Member] | IRS [Member]
Income Tax Contingency [Line Items]
Income tax examinations	2021

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Actual Income Tax Expense to Expected Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Computed "expected" tax expense	$ 15,352,000	$ 13,204,000	$ 14,301,000
State income taxes, net of Federal income tax benefit	1,659,000	1,120,000	1,117,000
Tax exempt interest, net of interest expense exclusion	(180,000)	(190,000)	(274,000)
Earnings on cash surrender value of life insurance	(376,000)	(344,000)	(273,000)
Expenses not deductible for tax purposes	79,000	74,000	23,000
Equity based compensation	(23,000)	(46,000)	(55,000)
Other	65,000	121,000	217,000
Total	$ 16,576,000	$ 13,939,000	$ 15,056,000

Commitments and Contingent Li_2

Commitments and Contingent Liabilities - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Nov. 12, 2024	Dec. 31, 2023
Line of credit facility, maximum borrowing capacity	$ 95,386,000		$ 102,485,000
Line of credit outstanding balance	0		0
Estimated total assets acquired		$ 17,000,000
Estimated total deposits and other liabilities assumed		$ 30,000,000
Cash Management Advance Line of Credit [Member] | Line of Credit [Member]
Line of credit facility, maximum borrowing capacity	23,875,000
Line of credit outstanding balance	$ 0		$ 0
Line of credit facility, period for variable interest rate	90 days
Line of credit facility, period of fixed rate	30 days

Financial Instruments with Of_3

Financial Instruments with Off-Balance-Sheet Risk - Additional Information (Details)	12 Months Ended
	Dec. 31, 2024 USD ($)
Guarantor Obligations [Line Items]
Guarantor obligations undiscounted maximum exposure	$ 128,728,000
Minimum [Member] | Standby Letters of Credit [Member]
Guarantor Obligations [Line Items]
Guarantee obligations term	1 year
Maximum [Member] | Standby Letters of Credit [Member]
Guarantor Obligations [Line Items]
Guarantee obligations term	2 years

Financial Instruments with Of_4

Financial Instruments with Off-Balance-Sheet Risk - Schedule of Fair Value, Off-Balance-Sheet Risks (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Financial instruments whose contract amounts represent credit risk	$ 1,301,067	$ 1,117,319
Unused Commitments to Extend Credit [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Financial instruments whose contract amounts represent credit risk	1,172,339	1,010,899
Standby Letters of Credit [Member]
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]
Financial instruments whose contract amounts represent credit risk	$ 128,728	$ 106,420

Financial Instruments with Of_5

Financial Instruments with Off-Balance-Sheet Risk - Summary of Allowance for Credit Losses on Off-Balance-Sheet Credit Exposures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Beginning balance, January 1	$ 3,147	$ 6,136	$ 955
Credit loss expense (benefit)	(592)	(2,989)	(1,014)
Ending balance, December 31,	2,555	3,147	6,136
Impact of adopting ASC 326 [Member]
Beginning balance, January 1	$ 0	0	6,195
Ending balance, December 31,		$ 0	$ 0

Concentration of Credit Risk -

Concentration of Credit Risk - Additional Information (Details)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Concentration Risk [Line Items]
Interest-bearing deposits in banks and other financial institutions	$ 76,597,000
Interest bearing deposits, number of banks | PureItem	5
Deposits with other federal home loan banks	$ 845,000
Federal funds sold	$ 9,791,000	$ 10,159,000
Federal funds sold, number of banks | PureItem	1

Employee Benefit Plan - Additio

Employee Benefit Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 4,073,000	$ 3,662,000	$ 3,309,000

Dividend Reinvestment Plan - Ad

Dividend Reinvestment Plan - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Stock issued during period, shares, dividend reinvestment plan (in shares)	203,489	189,471	250,365

Regulatory Matters and Restri_3

Regulatory Matters and Restrictions on Dividends - Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios (Details) $ in Thousands		Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital to risk weighted assets actual amount		$ 615,180	$ 560,757
Total capital to risk weighted assets actual ratio		0.145	0.145
Total capital to risk weighted assets regulatory minimum capital requirement amount		$ 338,916	$ 308,449
Total capital to risk weighted assets regulatory minimum capital requirement ratio		0.08	0.08
Total capital to risk weighted assets well capitalized amount	[1],[2]	$ 423,646	$ 385,562
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	[1],[2]	0.10	0.10
Tier 1 capital to risk weighted assets actual amount		$ 563,128	$ 512,762
Tier 1 capital to risk weighted assets actual ratio		0.133	0.133
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount		$ 254,188	$ 231,337
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio		0.06	0.06
Tier 1 capital to risk well capitalized amount	[1],[2]	$ 254,188	$ 231,337
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	[1],[2]	0.06	0.06
Common equity Tier 1 capital to risk weighted assets actual amount		$ 562,925	$ 512,693
Common equity Tier 1 capital to risk weighted assets actual ratio		0.133	0.133
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount		$ 190,641	$ 173,503
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		$ 563,128	$ 512,762
Tier 1 capital to average assets actual ratio		0.104	0.106
Tier 1 capital to average assets regulatory minimum capital requirement amount		$ 216,949	$ 193,564
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		$ 609,568	$ 559,224
Total capital to risk weighted assets actual ratio		0.144	0.145
Total capital to risk weighted assets regulatory minimum capital requirement amount		$ 338,788	$ 308,333
Total capital to risk weighted assets regulatory minimum capital requirement ratio		0.08	0.08
Total capital to risk weighted assets well capitalized amount	[1],[2]	$ 423,485	$ 385,417
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	[1],[2]	0.10	0.10
Tier 1 capital to risk weighted assets actual amount		$ 557,516	$ 511,229
Tier 1 capital to risk weighted assets actual ratio		0.132	0.133
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount		$ 254,090	$ 231,250
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio		0.06	0.06
Tier 1 capital to risk well capitalized amount	[1],[2]	$ 338,787	$ 308,334
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	[1],[2]	0.08	0.08
Common equity Tier 1 capital to risk weighted assets actual amount		$ 557,313	$ 511,160
Common equity Tier 1 capital to risk weighted assets actual ratio		0.132	0.133
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount		$ 190,568	$ 173,438
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	[1],[2]	$ 275,264	$ 250,521
Common equity Tier 1 capital to risk weighted assets well capitalized ratio	[1],[2]	0.065	0.065
Tier 1 capital to average assets actual amount		$ 557,516	$ 511,229
Tier 1 capital to average assets actual ratio		0.103	0.106
Tier 1 capital to average assets regulatory minimum capital requirement amount		$ 216,873	$ 193,492
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	[1],[2]	$ 271,092	$ 241,865
Tier 1 capital to average assets well capitalized ratio	[1],[2]	0.05	0.05
[1] Ratios for Wilson Bank are those under applicable FDIC regulations for prompt corrective action. Well-capitalized minimum Common equity Tier 1 capital to risk weighted assets and Tier 1 capital to average assets are not formally defined under applicable regulations for bank holding companies.

Salary Deferral Plans - Additio

Salary Deferral Plans - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation liability, current and noncurrent	$ 1,362,000	$ 1,475,000
Deferred compensation arrangement with individual, compensation expense	1,008,000	547,000	$ 789,000
Cash surrender value of life insurance	7,156,000	6,462,000
Life settlement contracts, investment method, face value, total	17,376,000	16,407,000
Supplemental Employee Retirement Plan Agreement [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation liability, current and noncurrent	4,785,000	4,219,000
Cash surrender value of life insurance	54,792,000	53,183,000
Life settlement contracts, investment method, face value, total	122,630,000	122,010,000
Flexible indexed annuity contracts value	$ 23,446,000	$ 23,745,000

Equity Incentive Plan - Additio

Equity Incentive Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 13, 2019	Jun. 30, 2016	Apr. 30, 2009
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of option outstanding	193,395
Options outstanding, weighted average exercise price	$ 57.66
Deferred compensation liability, current and noncurrent	$ 1,362,000	$ 1,475,000
Weighted average grant date fair value of options and cash-settled SARs granted	$ 22.87	$ 24.76	$ 22.64
Total intrinsic value of options and cash-settled SARs exercised	$ 677,000	$ 959,000	$ 1,310,000
Stock Appreciation Rights (SARs)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	142,785
Non-options outstanding, weighted average exercise price	$ 55.03
Stock Appreciation Rights (SARs) | Other Liabilities
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Deferred compensation liability, current and noncurrent	$ 3,521,000	$ 3,297,000
Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	153	301	1,075	1,250
Non-options outstanding, weighted average exercise price	$ 66.7	$ 66.7	$ 64.03	$ 62.1
Total unrecognized compensation cost	$ 9,000
weighted-average period of recognized	10 months 17 days
Fair value of share awards vested	$ 11,000
Restricted Share Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	24,482	14,458	0
Non-options outstanding, weighted average exercise price	$ 70.44	$ 69	$ 0
Total unrecognized compensation cost	$ 1,342,000
weighted-average period of recognized	3 years 7 months 28 days
Fair value of share awards vested	$ 197,000
Stock Options and Stock Appreciation Rights
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of option outstanding	336,180	371,994	414,778	357,254
Options outstanding, weighted average exercise price	$ 56.54	$ 56.15	$ 55.13	$ 50.18
Total unrecognized compensation cost	$ 2,092,000
weighted-average period of recognized	2 years 18 days
Performance-Based Vesting Restricted Stock Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	738	1,107	0
Non-options outstanding, weighted average exercise price	$ 67.85	$ 67.85	$ 0
Total unrecognized compensation cost	$ 28,000
weighted-average period of recognized	1 year 29 days
Fair value of share awards vested	$ 26,000
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	1,767
Options outstanding, weighted average exercise price	$ 36.47
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	166,362
Number of option outstanding	191,628
Options outstanding, weighted average exercise price	$ 57.85
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	142,785
Non-options outstanding, weighted average exercise price	$ 55.03
The 2016 Equity Incentive Plan [Member] | Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	153
The 2016 Equity Incentive Plan [Member] | Restricted Share Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	24,482
The 2016 Equity Incentive Plan [Member] | Performance Share Unit Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of non-option outstanding	738

Equity Incentive Plan - Schedul

Equity Incentive Plan - Schedule of Weighted-average Black-Scholes Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Expected dividends	2.41%	2.38%	1.85%
Expected term (in years)	6 years 11 months 4 days	8 years 3 months	7 years 9 months 10 days
Expected stock price volatility	33%	38%	37%
Risk-free rate	4.30%	3.54%	3.03%

Equity Incentive Plan - Summary

Equity Incentive Plan - Summary of Stock Option and Cash-Settled SAR Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Exercised (in shares)	(14,011)	(24,711)	(19,687)
Outstanding at end of year (in shares)	193,395
Weighted Average Exercise Price
Outstanding at end of year, Weighted Average Exercise Price (in dollars per share)	$ 57.66
Stock Options and Stock Appreciation Rights
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of year (in shares)	371,994	414,778	357,254
Granted (in shares)	1,667	5,000	117,665
Exercised (in shares)	(31,748)	(42,617)	(58,841)
Forfeited or expired (in shares)	(5,733)	(5,167)	(1,300)
Outstanding at end of year (in shares)	336,180	371,994	414,778
Options and cash-settled SARs exercisable at year end (in shares)	218,749	186,431	167,918
Weighted Average Exercise Price
Outstanding at beginning of year, Weighted Average Exercise Price (in dollars per share)	$ 56.15	$ 55.13	$ 50.18
Granted, Weighted Average Exercise Price (in dollars per share)	71.5	69	64.13
Exercised, Weighted Average Exercise Price (in dollars per share)	52.28	47.23	43.27
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)	59.12	60.35	45.5
Outstanding at end of year, Weighted Average Exercise Price (in dollars per share)	56.54	56.15	55.13
Options and cash-settled SARs exercisable at year end, Weighted Average Exercise Price (in dollars per share)	$ 53.23	$ 50.22	$ 46.09

Equity Incentive Plan - Summa_2

Equity Incentive Plan - Summary of Information About Stock Options (Details) - Stock Options and Stock Appreciation Rights $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number Outstanding, Outstanding | shares	336,180
Number Outstanding, Exercisable | shares	218,749
Aggregate intrinsic value, Outstanding | $	$ 6,239
Aggregate intrinsic value, Exercisable | $	$ 4,784
Price Range 1
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Range of exercise prices, Lower range limit	$ 35.81
Range of exercise prices, Upper range limit	$ 54.75
Number Outstanding, Outstanding | shares	97,245
Weighted Average Exercise Price, Outstanding	$ 42.15
Weighted Average Remaining Contractual Term, Outstanding	2 years 2 months 12 days
Number Outstanding, Exercisable | shares	96,578
Weighted Average Exercise Price, Exercisable	$ 42.13
Weighted Average Remaining Contractual Term, Exercisable	2 years 2 months 12 days
Price Range 2
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Range of exercise prices, Lower range limit	$ 55.75
Range of exercise prices, Upper range limit	$ 71.5
Number Outstanding, Outstanding | shares	238,935
Weighted Average Exercise Price, Outstanding	$ 62.4
Weighted Average Remaining Contractual Term, Outstanding	6 years 4 months 6 days
Number Outstanding, Exercisable | shares	122,171
Weighted Average Exercise Price, Exercisable	$ 62
Weighted Average Remaining Contractual Term, Exercisable	5 years 9 months 7 days

Equity Incentive Plan - Summa_3

Equity Incentive Plan - Summary of Time-Based Vesting Restricted Share Awards and Restricted Share Unit Awards Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Restricted Share Awards
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, shares (in shares)	301	1,075	1,250
Outstanding, weighted average grant date fair value (in dollars per share)	$ 66.7	$ 64.03	$ 62.1
Granted, shares (in shares)	0	0	450
Granted, weighted average grant date fair value (in dollars per share)	$ 0	$ 0	$ 66.7
Vested, shares (in shares)	(148)	(774)	(625)
Vested, weighted average grant date fair value (in dollars per share)	$ 66.7	$ 62.99	$ 62.1
Forfeited, shares (in shares)	0	0	0
Forfeited, weighted average grant date fair value (in dollars per share)	$ 0	$ 0	$ 0
Outstanding, shares (in shares)	153	301	1,075
Outstanding, weighted average grant date fair value (in dollars per share)	$ 66.7	$ 66.7	$ 64.03
Restricted Share Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding, shares (in shares)	14,458	0
Outstanding, weighted average grant date fair value (in dollars per share)	$ 69	$ 0
Granted, shares (in shares)	13,957	14,833
Granted, weighted average grant date fair value (in dollars per share)	$ 71.59	$ 69
Vested, shares (in shares)	(2,725)	0
Vested, weighted average grant date fair value (in dollars per share)	$ 69	$ 0
Forfeited, shares (in shares)	(1,208)	(375)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 69.78	$ 69
Outstanding, shares (in shares)	24,482	14,458	0
Outstanding, weighted average grant date fair value (in dollars per share)	$ 70.44	$ 69	$ 0

Equity Incentive Plans - Summar

Equity Incentive Plans - Summary of Performance-Based Vesting Restricted Stock Units Activity (Details) - Performance-Based Vesting Restricted Stock Units - $ / shares	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Outstanding, shares (in shares)	1,107	0
Granted, shares (in shares)	0	1,107
Vested, shares (in shares)	(369)	0
Forfeited or expired, shares (in shares)	0	0
Outstanding, shares (in shares)	738	1,107
Weighted Average Grant Date Fair Value
Outstanding, weighted average grant date fair value (in dollars per share)	$ 67.85	$ 0
Granted, weighted average grant date fair value (in dollars per share)	0	67.85
Vested, weighted average grant date fair value (in dollars per share)	67.85	0
Forfeited or expired, weighted average grant date fair value (in dollars per share)	0	0
Outstanding, weighted average grant date fair value (in dollars per share)	67.85	$ 67.85
Grant price (in dollars per share)	$ 67.85

Earnings Per Share - Summary of

Earnings Per Share - Summary of the Components Comprising Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Basic EPS Computation:
Numerator - Earnings available to common shareholders	$ 14,939	$ 12,686	$ 16,137	$ 12,768	$ 11,222	$ 11,486	$ 12,389	$ 13,841	$ 12,340	$ 15,190	$ 14,139	$ 11,373	$ 56,530	$ 48,938	$ 53,042
Denominator - Weighted average number of common shares outstanding													11,806,822	11,611,690	11,377,617
Basic earnings per common share	$ 1.26	$ 1.07	$ 1.37	$ 1.09	$ 0.96	$ 0.99	$ 1.07	$ 1.2	$ 1.08	$ 1.33	$ 1.25	$ 1.01	$ 4.79	$ 4.21	$ 4.66
Diluted EPS Computation:
Numerator - Earnings available to common shareholders													$ 56,530	$ 48,938	$ 53,042
Denominator - Weighted average number of common shares outstanding													11,806,822	11,611,690	11,377,617
Dilutive effect of stock options, RSUs and PSUs													31,767	29,676	31,307
Weighted average diluted common shares outstanding													11,838,589	11,641,366	11,408,924
Diluted earnings per common share	$ 1.26	$ 1.07	$ 1.37	$ 1.08	$ 0.95	$ 0.98	$ 1.07	$ 1.2	$ 1.07	$ 1.33	$ 1.24	$ 1	$ 4.78	$ 4.2	$ 4.65

Derivatives - Additional Inform

Derivatives - Additional Information (Details) - USD ($)	3 Months Ended
	Dec. 31, 2023	Dec. 31, 2024
Derivative [Line Items]
Notional amount	$ 30,000,000
Unrealized Gain	3,747,000
Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Notional amount	2,265,000	$ 1,680,000
Derivative asset	65,000	34,000
Forward Contracts [Member]
Derivative [Line Items]
Notional amount	2,500,000	3,250,000
Derivative net	$ (13,000)	$ 27,000

Derivatives - Schedule of Deriv

Derivatives - Schedule of Derivative Instruments, Hedging Instruments on the Company's Consolidated Statements of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest income	$ 1,158	$ 271	$ 63
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest and Fee Income, Loan and Lease, Held-in-Portfolio	Interest and Fee Income, Loan and Lease, Held-in-Portfolio	Interest and Fee Income, Loan and Lease, Held-in-Portfolio

Derivatives - Schedule of Net G

Derivatives - Schedule of Net Gains (Losses) Relating to Free-standing Derivative Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Interest Rate Contract [Member]
Derivative [Line Items]
Net gains (losses)	$ (31)	$ (58)
Forward Contracts [Member]
Derivative [Line Items]
Net gains (losses)	$ 40	$ (75)

Derivatives - Schedule of Amoun

Derivatives - Schedule of Amount and Fair Value of Mortgage Banking Derivatives (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Derivative [Line Items]
Derivative, notional amount		$ 30,000,000
Forward Contracts [Member]
Derivative [Line Items]
Derivative, notional amount	$ 3,250,000	2,500,000
Derivative, fair Value	27,000	(13,000)
Interest Rate Contract [Member]
Derivative [Line Items]
Derivative, notional amount	1,680,000	2,265,000
Derivative, fair Value	$ 34,000	$ 65,000

Disclosures About Fair Value _3

Disclosures About Fair Value of Financial Instruments - Schedule of Fair Value of Financial Instruments Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	$ 827,893	$ 811,081
U.S. Treasury and Other U.S. Government Agencies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	4,538	4,429
U.S. Government-sponsored Enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	161,973	144,168
Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	454,196	417,030
Asset-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	50,817	49,973
Corporate Bonds [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	2,396	2,423
States and Municipal Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	153,973	193,058
Fair Value, Recurring [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	827,893	811,081
Mortgage loans held for sale	2,529	2,294
Derivative instruments	61	65
Other investments	2,191	2,045
Total assets	832,674	815,485
Derivative instruments	0	13
Total liabilities	0	13
Fair Value, Recurring [Member] | Carrying Value [Member] | U.S. Treasury and Other U.S. Government Agencies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	4,538	4,429
Fair Value, Recurring [Member] | Carrying Value [Member] | U.S. Government-sponsored Enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	161,973	144,168
Fair Value, Recurring [Member] | Carrying Value [Member] | Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	454,196	417,030
Fair Value, Recurring [Member] | Carrying Value [Member] | Asset-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	50,817	49,973
Fair Value, Recurring [Member] | Carrying Value [Member] | Corporate Bonds [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	2,396	2,423
Fair Value, Recurring [Member] | Carrying Value [Member] | States and Municipal Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	153,973	193,058
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	4,538	4,429
Mortgage loans held for sale	0	0
Derivative instruments	0	0
Other investments	0	0
Total assets	4,538	4,429
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | U.S. Treasury and Other U.S. Government Agencies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	4,538	4,429
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | U.S. Government-sponsored Enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | Asset-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | Corporate Bonds [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Quoted Market Prices in an Active Market (Level 1) [Member] | States and Municipal Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	823,355	806,652
Mortgage loans held for sale	2,529	2,294
Derivative instruments	61	65
Other investments	0	0
Total assets	825,945	809,011
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | U.S. Treasury and Other U.S. Government Agencies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | U.S. Government-sponsored Enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	161,973	144,168
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	454,196	417,030
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | Asset-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	50,817	49,973
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | Corporate Bonds [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	2,396	2,423
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Observable Market Parameters (Level 2) [Member] | States and Municipal Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	153,973	193,058
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Mortgage loans held for sale	0	0
Derivative instruments	0	0
Other investments	2,191	2,045
Total assets	2,191	2,045
Derivative instruments	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | U.S. Treasury and Other U.S. Government Agencies [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | U.S. Government-sponsored Enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | Mortgage-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | Asset-backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | Corporate Bonds [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Fair Value [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member] | States and Municipal Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total investment securities available-for-sale	$ 0	$ 0

Disclosures About Fair Value _4

Disclosures About Fair Value of Financial Instruments - Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands		Dec. 31, 2024	Dec. 31, 2023
Reported Value Measurement [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		$ 0	$ 0
Collateral dependent loans	[1]	37,045	4,838
Total assets		37,045	4,838
Estimate of Fair Value Measurement [Member] | Quoted Market Prices in an Active Market (Level 1) [Member]
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
Estimate of Fair Value Measurement [Member] | Models with Significant Observable Market Parameters (Level 2) [Member]
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
Estimate of Fair Value Measurement [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other real estate owned		0	0
Collateral dependent loans	[1]	37,045	4,838
Total assets		$ 37,045	$ 4,838
[1] The carrying value of collateral dependent loans at December 31, 2024 is net of a valuation allowance of $ 408,000 . As of December 31, 2023 no reserve was recorded on collateral dependent loans.

Disclosures About Fair Value _5

Disclosures About Fair Value of Financial Instruments - Schedule of Fair Value of Financial Instruments Measured on a Non-recurring Basis (Details) (Parenthetical) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation allowance	$ 49,497,000	$ 44,848,000	$ 39,813,000	$ 39,632,000
Collateral Pledged [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Valuation allowance	$ 408,000	$ 0

Disclosures About Fair Value _6

Disclosures About Fair Value of Financial Instruments - Schedule of Fair Value Assets Measured At Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - Measurement Input, Discount Rate [Member] - Fair Value, Inputs, Level 3 [Member] - Weighted Average [Member]		Dec. 31, 2024	Dec. 31, 2023
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Collateral dependent loans	[1]	0.10	0.10
Other real estate owned	[1]	0.10	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.

Disclosures About Fair Value _7

Disclosures About Fair Value of Financial Instruments - Additional Information (Details)	12 Months Ended
	Dec. 31, 2024 USD ($)
Fair Value Disclosures [Abstract]
Fair value, assets, transfers between levels 1, 2 and 3	$ 0
Fair value, liabilities, transfers between levels 1, 2 and 3	$ 0

Disclosures About Fair Value _8

Disclosures About Fair Value of Financial Instruments - Summary of Changes in Fair Value Due to Observable Factors (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair value, other assets	$ 2,045	$ 1,965
Total realized gains (losses) included in income, other assets	$ 146	$ 80
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	OCI, Debt Securities, Available-for-Sale, Gain (Loss), before Adjustment, after Tax	OCI, Debt Securities, Available-for-Sale, Gain (Loss), before Adjustment, after Tax
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held, other assets	$ 0	$ 0
Purchases, issuances and settlements, net, other assets	0	0
Transfers out of Level 3, other assets	0	0
Fair value, other assets	2,191	2,045
Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at December 31	$ 146	$ 80

Disclosures About Fair Value _9

Disclosures About Fair Value of Financial Instruments - Schedule of Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Dec. 31, 2024	Dec. 31, 2023
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		$ 247,589	$ 252,635
Loans, net		4,042,392	3,550,675
Mortgage servicing rights		1,139	1,083
Deposits		4,830,034	4,367,106
Estimate of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	[1]	247,589	252,635
Loans, net	[1]	3,986,187	3,372,166
Mortgage servicing rights	[1]	1,654	1,398
Deposits	[1]	4,253,072	3,885,724
Estimate of Fair Value Measurement [Member] | Quoted Market Prices in an Active Market (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		247,589	252,635
Loans, net		0	0
Mortgage servicing rights		0	0
Deposits		0	0
Estimate of Fair Value Measurement [Member] | Models with Significant Observable Market Parameters (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		0	0
Loans, net		0	0
Mortgage servicing rights		1,654	1,398
Deposits		0	0
Estimate of Fair Value Measurement [Member] | Models with Significant Unobservable Market Parameters (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents		0	0
Loans, net		3,986,187	3,372,666
Mortgage servicing rights		0	0
Deposits		$ 4,253,072	$ 3,885,724
[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.

Segment Information - Additiona

Segment Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2024 Segment
Segment Reporting [Abstract]
Number of operating segments	1

Segment Information - Schedule

Segment Information - Schedule of Financial Data of Reportable Segment (Details) - USD ($)		3 Months Ended												12 Months Ended
		Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest income		$ 76,415,000	$ 73,814,000	$ 68,945,000	$ 64,942,000	$ 61,809,000	$ 57,857,000	$ 53,987,000	$ 48,930,000	$ 44,920,000	$ 42,024,000	$ 37,097,000	$ 33,499,000	$ 284,116,000	$ 222,583,000	$ 157,540,000
Other revenues														28,954,000	28,289,000	27,281,000
Total consolidated revenues														313,070,000	250,872,000	184,821,000
Interest expense		34,144,000	32,799,000	30,485,000	29,381,000	26,548,000	23,697,000	19,934,000	13,500,000	7,855,000	3,894,000	2,240,000	2,144,000	126,809,000	83,679,000	16,133,000
Segment net interest income and noninterest income														186,261,000	167,193,000	168,688,000
Provision for credit losses - loans		1,629,000	3,563,000	0	0	619,000	1,641,000	2,078,000	1,962,000	2,596,000	2,543,000	1,625,000	1,892,000	5,192,000	6,300,000	8,656,000
Provision for credit losses - off-balance sheet exposures														(592,000)	(2,989,000)	(1,014,000)
Employee salaries and benefits														67,342,000	59,501,000	56,707,000
Data processing expenses														9,477,000	8,797,000	7,337,000
Occupancy expenses														5,733,000	6,532,000	5,563,000
Advertising & public relations expenses														3,512,000	3,714,000	3,455,000
Furniture and equipment expenses														3,038,000	3,225,000	3,400,000
FDIC insurance														3,129,000	3,120,000	1,527,000
Other segment items	[1]													16,190,000	16,062,000	14,981,000
Income tax expense														16,576,000	13,939,000	15,056,000
Net earnings														56,664,000	48,992,000	53,020,000
Net loss (gain) attributable to noncontrolling interest														(134,000)	(54,000)	22,000
Net earnings attributable to Wilson Bank Holding Company		14,939,000	12,686,000	16,137,000	12,768,000	11,222,000	11,486,000	12,389,000	13,841,000	12,340,000	15,190,000	14,139,000	11,373,000	56,530,000	48,938,000	53,042,000
Reconciliation of net earnings
Net Income (Loss)		14,939,000	$ 12,686,000	$ 16,137,000	$ 12,768,000	11,222,000	$ 11,486,000	$ 12,389,000	$ 13,841,000	$ 12,340,000	$ 15,190,000	$ 14,139,000	$ 11,373,000	56,530,000	48,938,000	53,042,000
Reconciliation of assets
Assets		5,358,659,000				4,846,476,000								5,358,659,000	4,846,476,000
Reportable segment
Segment Reporting Information [Line Items]
Net earnings attributable to Wilson Bank Holding Company														56,530,000	48,938,000	53,042,000
Reconciliation of net earnings
Net Income (Loss)														56,530,000	48,938,000	$ 53,042,000
Reconciliation of assets
Assets		$ 5,358,659,000				$ 4,846,476,000								$ 5,358,659,000	$ 4,846,476,000
[1] Other segment items includes equity-based compensation, accounting, legal & consulting expenses, directors' fees, fees and licenses, telephone expenses, franchise tax, and other overhead expenses.

Wilson Bank Holding Company -_3

Wilson Bank Holding Company - Parent Company Financial Information - Schedule of Condensed Balance Sheet (Details) - USD ($)		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets [Abstract]
Deferred income taxes		$ 46,048,000	$ 45,473,000
Total assets		5,358,659,000	4,846,476,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities		1,362,000	1,475,000
Total liabilities		4,878,956,000	4,417,071,000
Shareholders' equity:
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 11,876,770 and 11,686,363 shares issued and outstanding, respectively		23,754,000	23,373,000
Additional paid-in capital		150,739,000	136,866,000
Retained earnings		393,238,000	357,260,000
Noncontrolling interest in consolidated subsidiary		203,000	69,000
Accumulated other comprehensive losses, net of taxes of $31,217 and $31,195, respectively		(88,231,000)	(88,163,000)
Total shareholders' equity		479,703,000	429,405,000	$ 360,452,000	$ 413,717,000
Total liabilities and shareholders' equity		5,358,659,000	4,846,476,000
Parent Company [Member]
Assets [Abstract]
Cash	[1]	7,352,000	3,134,000
Investment in wholly-owned commercial bank subsidiary	[1]	474,092,000	427,872,000
Deferred income taxes		1,526,000	1,356,000
Refundable income taxes		443,000	485,000
Total assets		483,413,000	432,847,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Other liabilities		3,710,000	3,442,000
Total liabilities		3,710,000	3,442,000
Shareholders' equity:
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 11,876,770 and 11,686,363 shares issued and outstanding, respectively		23,754,000	23,373,000
Additional paid-in capital		150,739,000	136,866,000
Retained earnings		393,238,000	357,260,000
Noncontrolling interest in consolidated subsidiary		203,000	69,000
Accumulated other comprehensive losses, net of taxes of $31,217 and $31,195, respectively		(88,231,000)	(88,163,000)
Total shareholders' equity		479,703,000	429,405,000
Total liabilities and shareholders' equity		$ 483,413,000	$ 432,847,000
[1] Eliminated in consolidation.

Wilson Bank Holding Company -_4

Wilson Bank Holding Company - Parent Company Financial Information - Schedule of Condensed Balance Sheet (Details) (Parentheticals) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Condensed Balance Sheet Statements, Captions [Line Items]
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)	11,876,770	11,686,363
Common stock, shares outstanding (in shares)	11,876,770	11,686,363
Accumulated other comprehensive losses, taxes	$ 31,217	$ 31,195
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
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)	11,876,770	11,686,363
Common stock, shares outstanding (in shares)	11,876,770	11,686,363
Accumulated other comprehensive losses, taxes	$ 31,217	$ 31,195

Wilson Bank Holding Company -_5

Wilson Bank Holding Company - Parent Company Financial Information - Condensed Income Statement (Details) - USD ($)		3 Months Ended												12 Months Ended
		Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Condensed Income Statements, Captions [Line Items]
Other income														$ 146,000	$ 80,000	$ (69,000)
Directors’ fees														816,000	713,000	650,000
Earnings before income taxes														73,240,000	62,931,000	68,076,000
Federal income tax benefits														(16,576,000)	(13,939,000)	(15,056,000)
Net earnings attributable to Wilson Bank Holding Company		$ 14,939,000	$ 12,686,000	$ 16,137,000	$ 12,768,000	$ 11,222,000	$ 11,486,000	$ 12,389,000	$ 13,841,000	$ 12,340,000	$ 15,190,000	$ 14,139,000	$ 11,373,000	56,530,000	48,938,000	53,042,000
Parent Company [Member]
Condensed Income Statements, Captions [Line Items]
Dividends from Wilson Bank (commercial bank subsidiary)	[1]													12,000,000	2,500,000	4,200,000
Other income														0	0	0
Income for Holding Company														12,000,000	2,500,000	4,200,000
Directors’ fees														419,000	387,000	355,000
Other														1,817,000	1,747,000	2,187,000
Total Non-interest Expense														2,236,000	2,134,000	2,542,000
Earnings before income taxes														9,764,000	366,000	1,658,000
Federal income tax benefits														613,000	617,000	733,000
Income from continuing operations, net of tax, including portion attributable to noncontrolling interest														10,377,000	983,000	2,391,000
Equity in undistributed earnings of Wilson Bank	[1]													46,153,000	47,955,000	50,651,000
Net earnings attributable to Wilson Bank Holding Company														$ 56,530,000	$ 48,938,000	$ 53,042,000
[1] Eliminated in consolidation.

Wilson Bank Holding Company -_6

Wilson Bank Holding Company - Parent Company Financial Information - Schedule of Condensed Cash Flow Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net earnings	$ 56,664	$ 48,992	$ 53,020
Adjustments to reconcile net earnings to net cash used in operating activities:
Stock-based compensation expense	1,567	1,948	1,864
Increase in other liabilities	(1,375)	1,028	(2,602)
TOTAL ADJUSTMENTS	5,317	37,112	20,187
NET CASH PROVIDED BY OPERATING ACTIVITIES	61,981	86,104	73,207
Cash flows from investing activities:
NET CASH USED IN INVESTING ACTIVITIES	(521,210)	(407,718)	(758,902)
Cash flows from financing activities:
Dividends paid	(20,552)	(17,303)	(20,880)
Repurchase of common stock	(2,181)	0	0
Proceeds from exercise of stock options	575	1,044	635
NET CASH PROVIDED BY FINANCING ACTIVITIES	454,183	469,460	337,066
NET CHANGE IN CASH AND CASH EQUIVALENTS	(5,046)	147,846	(348,629)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	252,635	104,789	453,418
CASH AND CASH EQUIVALENTS - END OF YEAR	247,589	252,635	104,789
Parent Company [Member]
Cash flows from operating activities:
Net earnings	56,530	48,938	53,042
Adjustments to reconcile net earnings to net cash used in operating activities:
Equity in earnings of commercial bank subsidiary	(58,153)	(50,455)	(54,851)
Decrease (increase) in refundable income taxes	42	53	(176)
Increase in deferred taxes	(170)	(133)	(195)
Stock-based compensation expense	1,567	1,528	1,866
Increase in other liabilities	44	19	14
TOTAL ADJUSTMENTS	(56,670)	(48,988)	(53,342)
NET CASH PROVIDED BY OPERATING ACTIVITIES	(140)	(50)	(300)
Cash flows from investing activities:
Dividends received from commercial bank subsidiary	12,000	2,500	4,200
NET CASH USED IN INVESTING ACTIVITIES	12,000	2,500	4,200
Cash flows from financing activities:
Payments made to stock appreciation rights holders	(216)	(277)	(644)
Dividends paid	(20,552)	(17,303)	(20,880)
Repurchase of common stock	(2,181)
Proceeds from sale of stock pursuant to dividend reinvestment plan	14,732	12,979	16,117
Proceeds from exercise of stock options	575	1,044	635
NET CASH PROVIDED BY FINANCING ACTIVITIES	(7,642)	(3,557)	(4,772)
NET CHANGE IN CASH AND CASH EQUIVALENTS	4,218	(1,107)	(872)
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	3,134	4,241	5,113
CASH AND CASH EQUIVALENTS - END OF YEAR	$ 7,352	$ 3,134	$ 4,241

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Summary of Selected Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Interest income	$ 76,415	$ 73,814	$ 68,945	$ 64,942	$ 61,809	$ 57,857	$ 53,987	$ 48,930	$ 44,920	$ 42,024	$ 37,097	$ 33,499	$ 284,116	$ 222,583	$ 157,540
Interest expense	34,144	32,799	30,485	29,381	26,548	23,697	19,934	13,500	7,855	3,894	2,240	2,144	126,809	83,679	16,133
Net interest income	42,271	41,015	38,460	35,561	35,261	34,160	34,053	35,430	37,065	38,130	34,857	31,355	157,307	138,904	141,407
Provision for credit losses - loans	1,629	3,563	0	0	619	1,641	2,078	1,962	2,596	2,543	1,625	1,892	5,192	6,300	8,656
Earnings before income taxes	19,515	16,376	20,683	16,666	14,220	14,745	16,039	17,927	15,342	19,706	18,484	14,544
Net Income (Loss)	$ 14,939	$ 12,686	$ 16,137	$ 12,768	$ 11,222	$ 11,486	$ 12,389	$ 13,841	$ 12,340	$ 15,190	$ 14,139	$ 11,373	$ 56,530	$ 48,938	$ 53,042
Basic earnings per common share	$ 1.26	$ 1.07	$ 1.37	$ 1.09	$ 0.96	$ 0.99	$ 1.07	$ 1.2	$ 1.08	$ 1.33	$ 1.25	$ 1.01	$ 4.79	$ 4.21	$ 4.66
Diluted earnings per common share	$ 1.26	$ 1.07	$ 1.37	$ 1.08	$ 0.95	$ 0.98	$ 1.07	$ 1.2	$ 1.07	$ 1.33	$ 1.24	$ 1	$ 4.78	$ 4.2	$ 4.65

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Schedule of Non-interest Income from Customer Contracts (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Fees and gains on sales of mortgage loans		$ 3,068	$ 2,635	$ 2,973
BOLI and annuity earnings		1,817	1,667	1,346
Loss on sale of securities, net		(2,742)	(1,009)	(1,620)
Total non-interest income		28,954	28,289	27,281
Fees and Gains on Sales of Mortgage Loans [Member]
Disaggregation of Revenue [Line Items]
Fees and gains on sales of mortgage loans	[1]	3,068	2,635	2,973
Service Charges on Deposits [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, non-interest income		8,198	7,890	7,382
Debit and Credit Card Interchange Income, Net [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, non-interest income		8,627	8,490	8,416
Brokerage Income [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, non-interest income		8,562	7,184	6,929
BOLI and Annuity Earnings [Member]
Disaggregation of Revenue [Line Items]
BOLI and annuity earnings	[1]	1,817	1,667	1,346
Security Gain (Loss), Net [Member]
Disaggregation of Revenue [Line Items]
Loss on sale of securities, net	[1]	(2,742)	(1,009)	(1,620)
Other Non-interest Income [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract with customer, non-interest income		$ 1,424	$ 1,432	$ 1,855
[1] Not within the scope of ASC Topic 606.