Wilson Bank Holding (WBHC) 10-K 12 Mar 20 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	Dec. 31, 2019	Mar. 12, 2020	Jun. 30, 2019
Document Information [Line Items]
Entity Registrant Name	WILSON BANK HOLDING COMPANY
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Document, Type	10-K
Document, Annual Report	true
Document, Period End Date	Dec. 31, 2019
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	Accelerated Filer
Entity, Small Business	false
Entity, Emerging Growth Company	false
Entity, Public Float			$ 532,621,138
Entity, Shell Company	false
Entity, Common Stock Shares, Outstanding		10,888,745
Amendment Flag	false
Entity Central Index Key	0000885275

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Loans, net of allowance for loan losses of $28,726 and $27,174, respectively	$ 2,057,175,000	$ 2,016,005,000
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	421,145,000	285,252,000
Loans held for sale	18,179,000	7,484,000
Interest bearing deposits	126,827,000	80,215,000
Federal funds sold	20,000,000	9,000,000
Restricted equity securities, at cost	4,680,000	3,012,000
Total earning assets	2,648,006,000	2,400,968,000
Cash and due from banks	12,943,000	9,976,000
Premises and equipment, net	60,295,000	58,363,000
Accrued interest receivable	5,945,000	6,724,000
Deferred income taxes	6,136,000	8,901,000
Other real estate	697,000	1,357,000
Bank owned life insurance	31,762,000	30,952,000
Goodwill	4,805,000	4,805,000
Other assets	23,620,000	21,636,000
Total assets	2,794,209,000	2,543,682,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
Deposits	2,417,605,000	2,235,655,000
Federal home loan bank advances	23,613,000	0
Accrued interest and other liabilities	16,007,000	12,360,000
Total liabilities	2,457,225,000	2,248,015,000
Stockholders’ equity:
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 10,792,999 and 10,623,810 shares issued and outstanding, respectively	21,586,000	21,248,000
Additional paid-in capital	82,249,000	73,960,000
Retained earnings	232,456,000	208,164,000
Net unrealized gains (losses) on available-for-sale securities, net of taxes of $245 and $2,726, respectively	693,000	(7,705,000)
Total stockholders’ equity	336,984,000	295,667,000
COMMITMENTS AND CONTINGENCIES
Total liabilities and stockholders’ equity	$ 2,794,209,000	$ 2,543,682,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Allowance for loan losses	$ 28,726	$ 27,174	$ 23,909
Available-for-sale, amortized cost	$ 420,207	$ 295,683
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)	10,792,999	10,623,810
Common stock, shares outstanding (in shares)	10,792,999	10,623,810
Net unrealized losses on available-for-sale securities, income taxes	$ 245	$ 2,726

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Interest income:
Interest and fees on loans	$ 105,783,000	$ 94,917,000	$ 83,120,000
Interest and dividends on securities:
Taxable securities	8,559,000	6,158,000	5,397,000
Exempt from Federal income taxes	773,000	1,020,000	1,208,000
Interest on loans held for sale	325,000	184,000	324,000
Interest on Federal funds sold	275,000	83,000	97,000
Interest on interest bearing deposits	2,164,000	979,000	723,000
Interest and dividends on restricted equity securities	198,000	184,000	151,000
Total interest income	118,077,000	103,525,000	91,020,000
Interest expense:
Interest on negotiable order of withdrawal accounts	2,311,000	1,823,000	1,308,000
Interest on money market accounts and other savings accounts	6,855,000	4,231,000	2,211,000
Interest on certificates of deposit and individual retirement accounts	12,896,000	7,944,000	5,353,000
Interest on securities sold under repurchase agreements	0	16,000	9,000
Interest on Federal funds purchased	4,000	4,000	8,000
Interest on Federal Home Loan Bank advances	581,000	0	0
Total interest expense	22,647,000	14,018,000	8,889,000
Net interest income before provision for loan losses	95,430,000	89,507,000	82,131,000
Provision for loan losses	2,040,000	4,298,000	1,681,000
Net interest income after provision for loan losses	93,390,000	85,209,000	80,450,000
Non-interest income	28,349,000	25,248,000	22,821,000
Non-interest expense	(74,628,000)	(69,080,000)	(60,391,000)
Earnings before income taxes	47,111,000	41,377,000	42,880,000
Income taxes	11,067,000	8,783,000	19,354,000
Net earnings	$ 36,044,000	$ 32,594,000	$ 23,526,000
Basic earnings per common share (in dollars per share)	$ 3.36	$ 3.09	$ 2.26
Diluted earnings per common share (in dollars per share)	$ 3.35	$ 3.08	$ 2.26
Weighted average common shares outstanding:
Basic (in shares)	10,743,269	10,564,172	10,407,211
Diluted (in shares)	10,761,467	10,572,221	10,412,536

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net earnings	$ 36,044	$ 32,594	$ 23,526
Other comprehensive earnings (losses), net of tax:
Net unrealized gains (losses) on available-for-sale securities arising during period, net of taxes of $2,901, $1,398, and $271, respectively	8,200	(3,950)	437
Reclassification adjustment for net losses included in net earnings, net of taxes of $70, $170, and $67, respectively	198	480	108
Other comprehensive earnings (losses)	8,398	(3,470)	545
Comprehensive earnings	$ 44,442	$ 29,124	$ 24,071

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Earnings (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Net unrealized gains (losses) on available-for-sale securities arising during period, taxes	$ 2,901,000	$ 1,398,000	$ 271,000
Reclassification adjustment for net losses on the sale of securities included in net earnings, taxes	$ 70,000	$ 170,000	$ 67,000

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) $ in Thousands	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]	Total
Balance at Dec. 31, 2016	$ 20,639	$ 60,541	$ 167,523	$ (4,083)	$ 244,620
Cash dividends declared	0	0	(6,729)	0	(6,729)
Issuance of shares of common stock pursuant to dividend reinvestment plan	252	5,014	0	0	5,266
Issuance of shares of common stock pursuant to exercise of stock options	10	142	0	0	152
Reclassification of deferred tax asset revaluation	0	0	697	(697)	0
Share based compensation expense	0	350	0	0	350
Net change in fair value of available-for-sale securities during the year, net of taxes	0	0	0	545	545
Net earnings for the year	0	0	23,526	0	23,526
Balance at Dec. 31, 2017	20,901	66,047	185,017	(4,235)	267,730
Cash dividends declared	0	0	(9,447)	0	(9,447)
Issuance of shares of common stock pursuant to dividend reinvestment plan	324	7,146	0	0	7,470
Issuance of shares of common stock pursuant to exercise of stock options	23	371	0	0	394
Share based compensation expense	0	396	0	0	396
Net change in fair value of available-for-sale securities during the year, net of taxes	0	0	0	(3,470)	(3,470)
Net earnings for the year	0	0	32,594	0	32,594
Balance at Dec. 31, 2018	21,248	73,960	208,164	(7,705)	295,667
Cash dividends declared	0	0	(11,725)	0	(11,725)
Issuance of shares of common stock pursuant to dividend reinvestment plan	358	8,776	0	0	9,134
Issuance of shares of common stock pursuant to exercise of stock options	44	731	0	0	775
Share based compensation expense	0	347	0	0	347
Net change in fair value of available-for-sale securities during the year, net of taxes	0	0	0	8,398	8,398
Net earnings for the year	0	0	36,044	0	36,044
Cumulative effect of accounting change	0	0	(27)	0	(27)
Repurchase of 31,774 common shares	(64)	(1,565)	0	0	(1,629)
Balance at Dec. 31, 2019	$ 21,586	$ 82,249	$ 232,456	$ 693	$ 336,984

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash dividends declared, per share (in dollars per share)	$ 1.10	$ 0.90	$ 0.65
Issuance of shares of common stock pursuant to dividend reinvestment plan, shares (in shares)	179,199	161,514	125,960
Issuance of shares of common stock, shares (in shares)	21,764	11,585	5,078
Net change in fair value of available-for-sale securities during the period, taxes	$ 2,971	$ 1,228	$ 338
Repurchase of common shares (in shares)	31,774

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Interest received	$ 121,366,000	$ 105,318,000	$ 93,506,000
Fees and other income received	27,987,000	20,503,000	17,876,000
Proceeds from sales of loans	157,028,000	131,321,000	149,775,000
Origination of loans held for sale	(167,723,000)	(129,060,000)	(135,835,000)
Interest paid	(21,966,000)	(12,565,000)	(8,612,000)
Cash paid to suppliers and employees	(69,681,000)	(64,186,000)	(57,643,000)
Income taxes paid	(10,934,000)	(10,558,000)	(16,400,000)
Net cash provided by operating activities	36,077,000	40,773,000	42,667,000
Cash flows from investing activities:
Purchase of available-for-sale securities	(255,432,000)	(9,118,000)	(96,180,000)
Proceeds from calls, maturities and paydowns of available-for-sale securities	90,805,000	36,955,000	38,839,000
Proceeds from sale of available-for-sale securities	37,325,000	35,093,000	35,555,000
Purchase of restricted equity securities	(1,668,000)	0	0
Proceeds from maturities and paydowns of held-to-maturity securities	0	4,651,000	3,859,000
Proceeds from sale of held-to-maturity securities	0	4,764,000	0
Loans made to customers, net of repayments	(43,568,000)	(293,655,000)	(61,826,000)
Purchase of bank owned life insurance and annuity contracts	0	(4,301,000)	0
Purchase of premises and equipment	(6,044,000)	(7,752,000)	(12,660,000)
Proceeds from sale of other assets	14,000	4,000	43,000
Proceeds from sale of other real estate	952,000	796,000	2,876,000
Net cash used in investing activities	(177,616,000)	(232,563,000)	(89,494,000)
Cash flows from financing activities:
Net increase in non-interest bearing, savings, NOW and money market deposit accounts	163,720,000	101,248,000	87,116,000
Net increase in time deposits	18,230,000	96,662,000	8,494,000
Net increase (decrease) in securities sold under agreements to repurchase	0	(864,000)	128,000
Net increase in Federal Home Loan Bank advances	23,613,000	0	0
Dividends paid	(11,725,000)	(9,447,000)	(6,729,000)
Proceeds from sale of common stock pursuant to dividend reinvestment	9,134,000	7,470,000	5,266,000
Repurchase of common stock	(1,629,000)	0	0
Proceeds from sale of common stock pursuant to exercise of stock options	775,000	394,000	152,000
Net cash provided by financing activities	202,118,000	195,463,000	94,427,000
Net increase in cash and cash equivalents	60,579,000	3,673,000	47,600,000
Cash and cash equivalents at beginning of year	99,191,000	95,518,000	47,918,000
Cash and cash equivalents at end of year	159,770,000	99,191,000	95,518,000
Reconciliation of net earnings to net cash provided by operating activities:
Net earnings	36,044,000	32,594,000	23,526,000
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation, amortization and accretion	6,494,000	5,853,000	5,507,000
Provision for loan losses	2,040,000	4,298,000	1,681,000
Share-based compensation expense	347,000	1,237,000	692,000
Provision for deferred tax benefit	(206,000)	(248,000)	(607,000)
Revaluation of deferred tax assets due to change in tax rates	0	0	3,603,000
Loss (gain) on sales of other real estate, net	48,000	80,000	(6,000)
Loss on sales of other assets	4,000	3,000	15,000
Loss on disposal of premises and equipment	128,000	2,000	0
Security loss (gain)	268,000	650,000	175,000
Decrease (increase) in loans held for sale	(10,695,000)	(2,378,000)	9,682,000
Increase (decrease) in taxes payable	339,000	(1,526,000)	(42,000)
Increase in other assets, bank owned life insurance and annuity contract earnings	(194,000)	(1,684,000)	(1,231,000)
Decrease (increase) in accrued interest receivable	779,000	(458,000)	(162,000)
Increase in interest payable	682,000	1,453,000	277,000
Increase (decrease) in other liabilities	(1,000)	897,000	(443,000)
Total adjustments	33,000	8,179,000	19,141,000
Net cash provided by operating activities	36,077,000	40,773,000	42,667,000
Supplemental Schedule of Non-Cash Activities:
Change in fair value of securities available-for-sale, net of taxes of $2,971 in 2019, $1,228 in 2018, and $338 in 2017	8,398,000	(3,470,000)	545,000
Non-cash transfers from held-to-maturity to available-for-sale securities	0	22,800,000	0
Non-cash transfers from loans to other real estate	884,000	693,000	173,000
Non-cash transfers from other real estate to loans	544,000	95,000	195,000
Non-cash transfers from loans to other assets	$ 18,000	$ 7,000	$ 2,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Change in fair value of securities available-for-sale, taxes	$ 2,971	$ 1,228	$ 338

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	( 1 Summary of Significant Accounting Policies The accounting and reporting policies of Wilson Bank Holding Company (“the Company”) and Wilson Bank & Trust (“Wilson Bank”) are in accordance with accounting principles generally accepted in the United States of America (“U.S.”) 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 and its wholly-owned subsidiary Wilson Bank. 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 state-chartered bank that is not twenty-eight (c) Estimates In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States (“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 loan losses, the valuation of deferred tax assets and other real estate, other-than-temporary impairments of securities, and the fair value of financial instruments. (d) Significant Group Concentrations of Credit 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. 2. not one 2. Residential 1 4 d 24%, 38% and 20% and 22%, 34% and 25% of the December 31, 2019 2018 (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 loan losses, and any unamortized deferred fees or costs on originated loans, and premiums or discounts on purchased loans. 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 our 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 no 180 All interest accrued but not (f) Allowance for Loan Losses Management provides for loan losses by establishing an allowance. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a quarterly basis by management and is based upon management’s quarterly review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may In assessing the adequacy of the allowance, we also consider the results of our ongoing independent loan review process. We undertake this process both to ascertain whether there are loans in the portfolio whose credit quality has weakened over time and to assist in our overall evaluation of the risk characteristics of the entire loan portfolio. Our loan review process includes the judgment of management, independent loan reviewers, and reviews that may third may In addition to the independent loan review process, the aforementioned risk ratings are subject to continual review by loan officers to determine that the appropriate risk ratings are being utilized in our allowance for loan loss process. Each risk rating is also subject to review by our independent loan review department. Currently, our independent loan review department targets reviews of 100% of existing loan relationships with aggregate debt of $1.0 million and greater and new loans with aggregate debt of $500,000 and greater. In addition, our independent loan review department targets particular portfolio segments, loans assigned to a particular lending officer, past due loans, and loans with four The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are individually classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on historical charge-off experience, historical loan loss factors, loss experience of various loan segments, and other adjustments based on management’s assessment of internal or external influences on credit quality that are not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not (g) Debt and Equity 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 may Other-than-temporary Impairment 1 2 3 no not not” not No securities have been classified as trading securities or held-to-maturity securities at December 31, 2019 (h) Federal Home Loan Bank Stock The Company, as a member of the Federal Home Loan Bank (“FHLB”) Cincinnati system, is required to maintain an investment in capital stock of the FHLB. Based on redemption provisions of the FHLB, the stock has no December 31, 2019 $4.0 million. (i) 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. (j) 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. 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. (k) Other Real Estate 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] (l) Intangible Assets The Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 350, Goodwill and Other Intangible Assets 350, not (m) Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, interest-bearing deposits, amounts due from banks and Federal funds sold. Generally, Federal funds sold are purchased and sold for one (n) 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 (o) Securities Sold Under Agreements to Repurchase Substantially all repurchase agreement liabilities represent amounts advanced by various customers. Securities are pledged to cover these liabilities, which are not (p) Income Taxes The Company accounts for Income Taxes in accordance with income tax accounting guidance (FASB ASC 740, Income Taxes The income tax accounting guidance results in two 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, not" 50 not 50 not not not not The Company recognizes interest and penalties on income taxes as a component of income tax expense. (q) 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. (r) Equity-Based Incentives Stock compensation accounting guidance (FASB ASC 718, Compensation—Stock Compensation” not not 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 fair value of stock options and cash-settled SARs. (s) Advertising Costs Advertising costs are expensed as incurred by the Company and totaled $2,498,000 , $2,552,000 and $2,326,000 f 2019, 2018 2017 (t) Earnings Per Share Basic earnings per share represents income available to common stockholders 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 (u) 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 21 (v) Reclassification Certain reclassifications have been made to the 2018 2017 2019 (w) 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. ( x Accounting Standard Updates Accounting Standards Update (“ASU”) 2014 09, 606 2014 09 2014 09 2014 09. first 2018 not ASU 2016 01, 825 10 2016 01, 2016 01 January 1, 2018 not ASU 2016 02, 842 2016 02, 2016 02 not ASC Topic 606, 2016 02 January 1, 2019 July 2018, 2018 11, “Leases (Topic 842 not 2016 02 December 2018, ASU 2018 20, 842 2016 02, 2018 11 2018 20 January 1, 2019, 2016 02 not 2018 11. ASU 2016 13, 326 2016 13 2016 13 April 2019, 2019 04, 326, 815, 825, May 2019, 2019 05, 326 2016 03 2016 13, January 1, 2020. We are currently working through our implementation plan for ASU 2016 13 third 2016 13. December 31, 2019, 2016 13 not 2016 13 not ASU 2016 15, 230 2016 15 2016 15 January 1, 2018 not ASU 2017 04, 350 2017 04 2 2017 04, not 2017 04 January 1, 2020, not ASU 2017 05, 610 20 2017 05 610 20 2017 05 2017 05 January 1, 2018 not ASU 2017 08, 310 20 2017 08 2017 08 January 1, 2019 not ASU 2017 09, 718 2017 09 2017 09, not 2017 09 January 1, 2018 not ASU 2017 12, 815 2017 12 815 2017 12 January 1, 2019 not ASU 2018 02, 220 2018 02, may December 22, 2017, 2018 02 2018 02 December 31, 2018 January 1, 2019. 10 ASU 2018 05, 740 No. 118.” 2018 05 118. 118 not 10 ASU 2018 13, 820 2018 13 820. no 2018 13 January 1, 2020 not ASU 2018 16, 815 815 2018 16 January 1, 2019 not Other than those previously discussed, there were no may

Note 2 - Loans and Allowance fo

Note 2 - Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	( 2 Loans and Allowance for Loan Losses The classification of loans at December 31, 2019 2018 In Thousands 2019 2018 Mortgage loans on real estate: Residential 1-4 family $ 511,250 460,692 Multifamily 97,104 134,613 Commercial 793,379 701,055 Construction 425,185 518,245 Farmland 19,268 24,071 Second mortgages 10,760 11,197 Equity lines of credit 72,379 62,013 Total mortgage loans on real estate 1,929,325 1,911,886 Commercial loans 98,265 78,245 Agricultural loans 1,569 1,985 Consumer installment loans: Personal 50,532 45,072 Credit cards 4,302 3,687 Total consumer installment loans 54,834 48,759 Other loans 9,049 9,324 2,093,042 2,050,199 Net deferred loan fees (7,141 ) (7,020 ) Total loans 2,085,901 2,043,179 Less: Allowance for loan losses (28,726 ) (27,174 ) Loans, net $ 2,057,175 2,016,005 At December 31, 2019 $1,640,991,000 and $452,051,000 December 31, 2018 In the normal course of business, Wilson Bank has made loans at prevailing interest rates and terms to directors and executive officers of the Company and to their affiliates. The aggregate amount of these loa ns was and at December 31, 2019 2018 None three December 31, 2019 An analysis of the activity with respect to such loans to related parties is as follows: In Thousands December 31, 2019 2018 Balance, January 1 $ 13,019 7,759 New loans and renewals during the year 31,548 17,278 Repayments (including loans paid by renewal) during the year (31,689 ) (12,018 ) Balance, December 31 $ 12,878 13,019 Risk characteristics relevant to each portfolio segment are as follows: Construction and land development: may may may 1 4 15 30 5 15 1 4 first second 1 4 first second second 1 4 Multi-family and commercial 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 third 50 third Commercial and industrial: may not may may may Consumer: may one five may A loan is considered impaired, in accordance with the impairment accounting guidance (ASC 310 The following tables, present the Company’s impaired loans at December 31, 2019 2018 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 With no related allowance recorded: Residential 1-4 family $ 1,090 1,464 — 1,090 99 Multifamily — — — — — Commercial real estate 951 1,124 — 910 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,041 2,588 — 2,000 116 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 With allowance recorded: Residential 1-4 family $ 1,489 1,480 795 1,590 83 Multifamily — — — — — Commercial real estate 1,522 1,520 341 2,015 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,011 3,000 1,136 3,605 100 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 Total: Residential 1-4 family $ 2,579 2,944 795 2,680 182 Multifamily — — — — — Commercial real estate 2,473 2,644 341 2,925 34 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 5,052 5,588 1,136 5,605 216 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 With no related allowance recorded: Residential 1-4 family $ 1,196 1,795 — 1,862 42 Multifamily — — — — — Commercial real estate 317 316 — 320 16 Construction 690 686 — 822 42 Farmland — — — 233 — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,203 2,797 — 3,237 100 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 With allowance recorded: Residential 1-4 family $ 1,641 1,635 852 1,782 77 Multifamily — — — — — Commercial real estate 1,515 1,515 312 2,001 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,156 3,150 1,164 3,783 94 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 Total: Residential 1-4 family $ 2,837 3,430 852 3,644 119 Multifamily — — — — — Commercial real estate 1,832 1,831 312 2,321 33 Construction 690 686 — 822 42 Farmland — — — 233 — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 5,359 5,947 1,164 7,020 194 The following tables present the Company’s nonaccrual loans, credit quality indicators and past due loans as of December 31, 2019 2018 Loans on Nonaccrual Status In Thousands 2019 2018 Residential 1-4 family $ 949 948 Multifamily — — Commercial real estate 1,661 1,102 Construction — — Farmland — — Second mortgages — — Equity lines of credit — — Commercial — — Agricultural, installment and other — — Total $ 2,610 2,050 The impact on net interest income for these loans was not December 31, 2019 2018 2017 Potential problem loans, which include nonperforming loans, amounted to approximatel y million December 31, 2019 million December 31, 2018 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 • 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 • 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 impaired and places the loans on nonaccrual status. Credit Quality Indicators In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total Credit Risk Profile by Internally Assigned Grade December 31, 2019 Pass $ 503,861 97,104 791,610 424,517 19,106 10,458 72,237 98,243 65,255 2,082,391 Special mention 2,923 — — 635 103 174 — — 101 3,936 Substandard 4,466 — 1,769 33 59 128 142 22 96 6,715 Doubtful — — — — — — — — — — Total $ 511,250 97,104 793,379 425,185 19,268 10,760 72,379 98,265 65,452 2,093,042 December 31, 2018 Pass $ 452,411 134,613 698,083 518,123 23,895 10,979 61,927 78,206 59,923 2,038,160 Special mention 3,949 — 1,690 64 112 179 — 39 78 6,111 Substandard 4,332 — 1,282 58 64 39 86 — 67 5,928 Doubtful — — — — — — — — — — Total $ 460,692 134,613 701,055 518,245 24,071 11,197 62,013 78,245 60,068 2,050,199 Age Analysis of Past Due Loans In Thousands Recorded Investment Nonaccrual Total Greater Than 30-59 Days 60-89 Days and Greater Nonaccrual 90 Days and Past Due Past Due Than 90 Days Past Due Current Total Loans Accruing December 31, 2019 Residential 1-4 family $ 4,760 799 2,336 7,895 503,355 511,250 1,387 Multifamily — — — — 97,104 97,104 — Commercial real estate 500 — 1,661 2,161 791,218 793,379 — Construction 1,535 147 594 2,276 422,909 425,185 594 Farmland 57 — 8 65 19,203 19,268 8 Second mortgages — — 100 100 10,660 10,760 100 Equity lines of credit 143 — 372 515 71,864 72,379 372 Commercial 71 30 — 101 98,164 98,265 — Agricultural, installment and other 517 116 46 679 64,773 65,452 46 Total $ 7,583 1,092 5,117 13,792 2,079,250 2,093,042 2,507 December 31, 2018 Residential 1-4 family $ 3,258 1,092 1,868 6,218 454,474 460,692 920 Multifamily — — — — 134,613 134,613 — Commercial real estate 312 109 1,174 1,595 699,460 701,055 72 Construction 1,567 26 32 1,625 516,620 518,245 32 Farmland 43 9 21 73 23,998 24,071 21 Second mortgages 333 — — 333 10,864 11,197 — Equity lines of credit 297 — 45 342 61,671 62,013 45 Commercial 93 — 24 117 78,128 78,245 24 Agricultural, installment and other 407 85 95 587 59,481 60,068 95 Total $ 6,310 1,321 3,259 10,890 2,039,309 2,050,199 1,209 Transactions in the allowance for loan losses for the years ended December 31, 2019 2018 In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total December 31, 2019 Allowance for loan losses: Beginning balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Provision 838 (364 ) 1,484 (1,510 ) (34 ) 5 158 422 1,041 2,040 Charge-offs (15 ) — (173 ) — — — — (15 ) (1,160 ) (1,363 ) Recoveries 24 — 50 423 — — — 15 363 875 Ending balance $ 7,144 1,117 11,114 5,997 187 123 889 1,044 1,111 28,726 Ending balance individually evaluated for impairment $ 795 — 341 — — — — — — 1,136 Ending balance collectively evaluated for impairment $ 6,349 1,117 10,773 5,997 187 123 889 1,044 1,111 27,590 Loans: Ending balance $ 511,250 97,104 793,379 425,185 19,268 10,760 72,379 98,265 65,452 2,093,042 Ending balance individually evaluated for impairment $ 2,569 — 2,471 — — — — — — 5,040 Ending balance collectively evaluated for impairment $ 508,681 97,104 790,908 425,185 19,268 10,760 72,379 98,265 65,452 2,088,002 In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total December 31, 2018 Allowance for loan losses: Beginning balance $ 5,156 1,011 9,267 6,094 487 94 723 401 676 23,909 Provision 1,568 470 436 921 (266 ) 24 7 218 920 4,298 Charge-offs (492 ) — — (19 ) — — — — (1,152 ) (1,663 ) Recoveries 65 — 50 88 — — 1 3 423 630 Ending balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Ending balance individually evaluated for impairment $ 852 — 312 — — — — — — 1,164 Ending balance collectively evaluated for impairment $ 5,445 1,481 9,441 7,084 221 118 731 622 867 26,010 Loans: Ending balance $ 460,692 134,613 701,055 518,245 24,071 11,197 62,013 78,245 60,068 2,050,199 Ending balance individually evaluated for impairment $ 2,829 — 1,831 686 — — — — — 5,346 Ending balance collectively evaluated for impairment $ 457,863 134,613 699,224 517,559 24,071 11,197 62,013 78,245 60,068 2,044,853 The Company’s loan portfolio includes certain loans that have been modified in a troubled debt restructuring (TDR), where economic or other concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. The concessions typically result from the Company’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. Certain TDRs are classified as nonperforming at the time of restructure and may six The following table summarizes the carrying balances of TDRs at December 31, 2019 December 31, 2018 2019 2018 Performing TDRs $ 3,080 1,676 Nonperforming TDRs 1,467 816 Total TDRs $ 4,547 2,492 The following table outlines the amount of each TDR categorized by loan classification for the years ended December 31, 2019 2018 December 31, 2019 December 31, 2018 Post Modification Post Modification Pre Modification Outstanding Pre Modification Outstanding Outstanding Recorded Outstanding Recorded Number of Recorded Investment, Net of Number of Recorded Investment, Net of Contracts Investment Related Allowance Contracts Investment Related Allowance Residential 1-4 family 1 $ 1,338 $ 619 4 $ 448 $ 448 Multifamily — — — — — — Commercial real estate 4 2,677 2,399 — — — Construction — — — — — — Farmland — — — — — — Second mortgages — — — — — — Equity lines of credit — — — — — — Commercial — — — — — — Agricultural, installment and other — — — 2 5 5 Total 5 $ 4,015 $ 3,018 6 $ 453 $ 453 As of December 31, 2019 2018 pany did not twelve As of December 31, 2019 not As of December 31, 2018, The Company’s principal customers are primarily in the Middle Tennessee area with a concentration in Wilson County, Tennessee. Credit is extended to businesses and individuals and is evidenced by promissory notes. The terms and conditions of the loans including collateral vary depending upon the purpose of the credit and the borrower’s financial condition. In 2019, 2018 2017 $167,723,000, 2019, 2018 2017 In some instances, Wilson Bank sells loans that contain provisions which permit the buyer to seek recourse against Wilson Bank in certain circumstances. At December 31, 2019 2018 $115,789,000 and $94,801,000, respectively. At December 31, 2019 , Wilson Bank has not no

Note 3 - Debt and Equity Securi

Note 3 - Debt and Equity Securities	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	( 3 Debt and Equity Securities Debt and equity securities have been classified in the consolidated balance sheet according to management’s intent. Debt and equity securities at December 31, 2019 Securities Available-For-Sale In Thousands Gross Unrealized Gross Unrealized Estimated Market Amortized Cost Gains Losses Value Government-sponsored enterprises (GSEs) $ 59,735 48 204 59,579 Mortgage-backed securities 265,648 2,300 635 267,313 Asset-backed securities 27,531 1 303 27,229 Obligations of states and political subdivisions 67,293 559 828 67,024 $ 420,207 2,908 1,970 421,145 The Company’s classification of securities at December 31, 2018 Securities Available-For-Sale In Thousands Gross Unrealized Gross Unrealized Estimated Market Amortized Cost Gains Losses Value Government-sponsored enterprises (GSEs) $ 71,446 — 2,979 68,467 Mortgage-backed securities 152,375 9 4,874 147,510 Asset-backed securities 22,534 10 844 21,700 Obligations of states and political subdivisions 49,328 22 1,775 47,575 $ 295,683 41 10,472 285,252 There were no debt and equity securities classified as held-to-maturity at December 31, 2019 December 31, 2018 December 31, 2018 no Included in mortgage-backed securities are collateralized mortgage obligations totaling $46,994,000 (fair value of $47,442,000) an December 31, 2019 2018 The amortized cost and estimated market value of debt securities at December 31, 2019 may In Thousands Securities Available-For-Sale Amortized Cost Estimated Market Value Due in one year or less $ 472 471 Due after one year through five years 18,332 18,319 Due after five years through ten years 56,626 56,622 Due after ten years 51,598 51,191 127,028 126,603 Mortgage and asset-backed securities 293,179 294,542 $ 420,207 421,145 Results from sales of debt and equity securities are as follows: In Thousands 2019 2018 2017 Gross proceeds $ 37,325 39,857 35,555 Gross realized gains $ 75 102 76 Gross realized losses (343 ) (752 ) (251 ) Net realized gains (losses) $ (268 ) (650 ) (175 ) Securities carried on the balance sheet of approximately $256,300 ,000 December 31, 2019 2018 Included in the securities above are $50,193,000 (approximate market value of $49,903,000) at December 31,2019 Securities that have rates that adjust prior to maturity totaled $48,018,000 (approximate market value of $47,784,000) an December 31, 2019 2018 Temporarily Impaired Securities The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not December 31, 2019 2018 Available-for-sale securities that have been in a continuous unrealized loss position at December 31, 2019 2018 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total Number of Number of Unrealized Securities Unrealized Securities Unrealized 2019 Fair Value Losses Included Fair Value Losses Included Fair Value Losses Available-for-Sale Securities: Debt securities: GSEs $ 16,507 $ 114 5 $ 24,658 $ 90 9 $ 41,165 $ 204 Mortgage-backed securities 45,862 182 21 56,917 453 52 102,779 635 Asset-backed securities 17,807 161 10 7,317 142 4 25,124 303 Obligations of states and political subdivisions 30,423 783 26 3,858 45 10 34,281 828 $ 110,599 $ 1,240 62 $ 92,750 $ 730 75 $ 203,349 $ 1,970 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total Number of Number of Unrealized Securities Unrealized Securities Unrealized 2018 Fair Value Losses Included Fair Value Losses Included Fair Value Losses Available-for-Sale Securities: Debt securities: GSEs $ — $ — — $ 68,467 $ 2,979 28 $ 68,467 $ 2,979 Mortgage-backed securities 8,651 64 10 137,457 4,810 94 146,108 4,874 Asset-backed securities — — — 20,597 844 14 20,597 844 Obligations of states and political subdivisions 4,064 26 6 39,841 1,749 94 43,905 1,775 $ 12,715 $ 90 16 $ 266,362 $ 10,382 230 $ 279,077 $ 10,472 Declines in the fair value of available-for-sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses to the extent the impairment is related to credit losses. The amount of the impairment related to other factors is recognized in other comprehensive income. In estimating other-than-temporary impairment losses, management considers, among other things, (i) the length of time and the extent to which the fair value has been less than cost, (ii) the financial condition and near-term prospects of the issuer, and (iii) the intent and our ability to retain our investment in the issuer for a period of time sufficient to allow for any anticipated recovery in cost. As of December 31, 2019 not not not not December 31, 2019 no

Note 4 - Restricted Equity Secu

Note 4 - Restricted Equity Securities	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Restricted Equity Securities [Text Block]	( 4 Restricted Equity Securities Restricted equity securities consists of stock of the FHLB of Cincinnati amounting to $4,680,000 and a December 31, 2019 2018,

Note 5 - Premises and Equipment

Note 5 - Premises and Equipment	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	( 5 Premises and Equipment The detail of premises and equipment at December 31, 2019 2018 In Thousands 2019 2018 Land $ 17,093 17,022 Buildings 46,389 44,921 Leasehold improvements 533 492 Furniture and equipment 13,000 12,600 Automobiles 243 343 Construction-in-progress 1,339 100 78,597 75,478 Less accumulated depreciation (18,302 ) (17,115 ) $ 60,295 58,363 During 2019, 2018 2017 f $2,207,000, Depreciation expense was $3,984,000, December 31, 2019 2018 2017

Note 6 - Acquired Intangible As

Note 6 - Acquired Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	( 6 Acquired Intangible Assets and Goodwill 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 50% 2005. In Thousands 2019 2018 Goodwill: Balance at January 1, $ 4,805 4,805 Goodwill acquired during year — — Impairment loss — — Balance at December 31, $ 4,805 4,805

Note 7 - Deposits

Note 7 - Deposits	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Deposit Liabilities Disclosures [Text Block]	( 7 Deposits Deposits at December 31, 2019 2018 In Thousands 2019 2018 Demand deposits $ 284,611 254,157 Savings accounts 140,270 136,645 Negotiable order of withdrawal accounts 558,745 503,435 Money market demand accounts 801,986 727,654 Certificates of deposit $250,000 or greater 131,899 134,506 Other certificates of deposit 425,222 402,690 Individual retirement accounts $250,000 or greater 10,646 8,525 Other individual retirement accounts 64,226 68,043 $ 2,417,605 2,235,655 Principal maturities of certificates of deposit and individual retirement accounts at December 31, 2019 (In Thousands) Maturity Total 2020 $ 326,212 2021 160,368 2022 72,578 2023 51,327 2024 21,258 Thereafter 250 $ 631,993 The aggregate amount of overdrafts reclassified as loans receivable was $529,000 a December 31, 2019 2018 As of December 31, 2019 2018 not

Note 8 - Federal Home Loan Bank

Note 8 - Federal Home Loan Bank Advances	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Federal Home Loan Bank Advances, Disclosure [Text Block]	( 8 Federal Home Loan Bank Advances At December 31, 2019 December 31, 2019 1 4 December 31, 2019. Required future principal payments on Federal Home Loan Bank borrowings are as follows (In Thousands) Maturity Total 2020 $ 8,250 2021 5,828 2022 4,658 2023 3,929 2024 948 Thereafter — Total 23,613

Note 9 - Non-interest Income an

Note 9 - Non-interest Income and Non-interest Expense	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	( 9 Non-Interest Income and Non-Interest Expense The significant components of non-interest income and non-interest expense for the years ended December 31, 2019 2018 2017 In Thousands 2019 2018 2017 Non-interest income: Service charges on deposits $ 6,952 6,799 6,124 Other fees and commissions 14,233 13,704 11,752 BOLI and annuity earnings 810 841 871 Security losses, net (268 ) (650 ) (175 ) Fees and gains on sales of mortgage loans 6,802 4,639 4,258 Gain (loss) on sale of other real estate, net (48 ) (80 ) 6 Loss on sale of fixed assets, net (128 ) (2 ) — Loss on sale of other assets, net (4 ) (3 ) (15 ) $ 28,349 25,248 22,821 In Thousands 2019 2018 2017 Non-interest expense: Employee salaries and benefits $ 42,541 39,590 35,830 Equity-based compensation 786 1,237 692 Occupancy expenses 4,789 4,403 3,718 Furniture and equipment expenses 3,110 2,767 2,085 Data processing expenses 4,495 2,900 2,834 Advertising expenses 2,498 2,552 2,326 ATM & interchange fees 3,439 3,091 2,569 Accounting, legal & consulting expenses 1,382 977 500 FDIC insurance 373 843 683 Directors’ fees 586 543 677 Other operating expenses 10,629 10,177 8,477 $ 74,628 69,080 60,391

Note 10 - Income Taxes

Note 10 - Income Taxes	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	( 10 Income Taxes In December 2017 35% 21%, January 1, 2018. fourth 2017 $697,000 The components of the net deferred tax asset are as follows: In Thousands 2019 2018 Deferred tax asset: Federal $ 7,444 9,046 State 2,240 2,739 9,684 11,785 Deferred tax liability: Federal (2,666 ) (2,167 ) State (882 ) (717 ) (3,548 ) (2,884 ) Net deferred tax asset $ 6,136 8,901 The tax effects of each type of significant item that gave rise to deferred tax assets (liabilities) are: In Thousands 2019 2018 Financial statement allowance for loan losses in excess of tax allowance $ 7,283 6,846 Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements (2,976 ) (2,557 ) Financial statement deduction for deferred compensation in excess of deduction for tax purposes 1,193 1,128 Writedown of other real estate not deductible for income tax purposes until sold 157 176 Financial statement income on FHLB stock dividends not recognized for tax purposes (327 ) (327 ) Unrealized loss (gain) on securities available-for-sale (245 ) 2,726 Equity based compensation 625 469 Other items, net 426 440 Net deferred tax asset $ 6,136 8,901 The components of income tax expense (benefit) are summarized as follows: In Thousands Federal State Total 2019 Current $ 10,134 1,411 11,545 Deferred (335 ) (143 ) (478 ) Total $ 9,799 $ 1,268 11,067 2018 Current $ 8,310 721 9,031 Deferred (136 ) (112 ) (248 ) Total $ 8,174 609 8,783 2017 Current $ 14,004 2,354 16,358 Deferred 3,205 (209 ) 2,996 Total $ 17,209 2,145 19,354 A reconciliation of actual income tax expense of $11,067,000, $8,783,000 and $19,354,000 for the years ended December 31, 2019 2018 2017 2019 2018 2017 In Thousands 2019 2018 2017 Computed “expected” tax expense $ 9,893 8,689 14,579 State income taxes, net of Federal income tax benefit 1,056 432 1,346 Tax exempt interest, net of interest expense exclusion (186 ) (226 ) (415 ) Federal income tax rate in excess of statutory rate related to taxable income over $10 million — — 399 Earnings on cash surrender value of life insurance (170 ) (177 ) (292 ) Expenses not deductible for tax purposes 37 16 43 Equity based compensation expense 15 (39 ) 16 Revaluation of federal deferred tax assets due to change in tax rates — — 3,603 Other 422 88 75 $ 11,067 8,783 19,354 Total income tax expense for 2019, 2018 2017 $70,000, As of December 31, 2019 2018 2017 not There were no unrecognized tax benefits at December 31, 2019 Wilson Bank does not 12 December 31, 2019 ately million o not 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 2015 December 31, 2005 no

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	( 11 Commitments and Contingent Liabilities 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 Wilson Bank leases branch facilities and land for certain branch facilities and automatic teller machine locations. Future minimum rental payments required under the terms of the noncancellable leases are as follows: Years Ending December 31, In Thousands 2020 $ 444 2021 387 2022 215 2023 112 2024 4 Thereafter 9 Total rent expense amounted to $484,000, $ December 31, 2019 2018 2017 At December 31,2019 2018 ing $53,000,000 . At December 31, 2019 and 2018 , 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. The purpose of the CMA is to assist with short-term liquidity management. Under the terms of the CMA, the Company may 90 30 December 31, 2019 December 31, 2018

Note 12 - Financial Instruments

Note 12 - Financial Instruments with Off-balance-sheet Risk	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Financial Instruments Disclosure [Text Block]	( 12 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 2019 2018 Financial instruments whose contract amounts represent credit risk: Unused commitments to extend credit $ 632,686 582,897 Standby letters of credit 72,901 80,165 Total $ 705,587 663,062 Commitments to extend credit are agreements to lend to a customer as long as there is no may Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third one two December 31, 2019

Note 13 - Concentration of Cred

Note 13 - Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	( 13 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. Practically all such customers are depositors of Wilson Bank. The concentrations of credit by type of loan are set forth in Note 2 Interest bearing deposits totaling $89,177,000 were deposited with four commercial banks. Federal funds sold in the amount of $20,000,000 were deposited with one co

Note 14 - Employee Benefit Plan

Note 14 - Employee Benefit Plan	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	( 14 Employee Benefit Plan Wilson Bank has in effect a 401 “401 20.5. 401 December 31, 2019 2018 2017 ed $2,540,000, 401

Note 15 - Dividend Reinvestment

Note 15 - Dividend Reinvestment Plan	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Dividend Reinvestment Plan [Text Block]	( 15 Dividend Reinvestment Plan Under the terms of the Company’s dividend reinvestment plan (the “DRIP”) holders of common stock may may f 179,199 2019 2018 2017

Note 16 - Regulatory Matters an

Note 16 - Regulatory Matters and Restrictions on Dividends	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Restrictions on Dividends, Loans and Advances [Text Block]	( 16 Regulatory Matters and Restrictions on Dividends The Company and Wilson Bank are subject to regulatory capital requirements administered by the FDIC, the Federal Reserve and the Tennessee Department of Financial Institutions. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s and Wilson Bank’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and Wilson Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Prompt corrective action provisions are not Quantitative measures established by regulation to ensure capital adequacy require the Company and Wilson Bank to maintain minimum amounts and ratios (set forth in the following table) of total, Tier 1 1 1 December 31, 2019 2018 As of December 31, 2019 no December 31, 2019 2018 not December 31, 2019 2018 Regulatory Minimum Capital Requirement Regulatory Minimum To Be Well Actual with Basel III Capital Conservation Buffer Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2019 Total capital to risk weighted assets: Consolidated $ 360,645 15.0 % $ 253,215 10.5 % $ 241,157 10.0 % Wilson Bank 359,576 14.9 252,675 10.5 240,643 10.0 Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 204,984 8.5 144,694 6.0 Wilson Bank 330,416 13.7 204,547 8.5 192,515 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 168,810 7.0 N/A N/A Wilson Bank 330,416 13.7 168,451 7.0 156,418 6.5 Tier 1 capital to average assets: Consolidated 331,485 12.4 106,565 4.0 N/A N/A Wilson Bank 330,416 11.9 110,764 4.0 138,454 5.0 Regulatory Minimum Capital Requirement Regulatory Minimum To Be Well Actual with Basel III Capital Conservation Buffer Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2018 Total capital to risk weighted assets: Consolidated $ 326,099 14.1 % $ 227,974 9.875 % $ 230,860 10.0 % Wilson Bank 323,852 14.0 227,915 9.875 230,800 10.0 Tier 1 capital to risk weighted assets: Consolidated 298,566 12.9 181,802 7.875 138,516 6.0 Wilson Bank 296,319 12.8 181,756 7.875 184,641 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 298,566 12.9 147,173 6.375 N/A N/A Wilson Bank 296,319 12.8 147,136 6.375 150,021 6.5 Tier 1 capital to average assets: Consolidated 298,566 12.3 97,022 4.0 N/A N/A Wilson Bank 296,319 11.9 99,373 4.0 124,217 5.0 In July 2013, January 1, 2015. 2.5% four January 1, 2016. January 1, 2016 2017 2018 2019 Common Equity Tier 1 Ratio 5.125 % 5.75 % 6.375 % 7.0 % Tier 1 Capital to Risk Weighted Assets Ratio 6.625 % 7.25 % 7.875 % 8.5 % Total Capital to Risk Weighted Assets Ratio 8.625 % 9.25 % 9.875 % 10.5 % The requirements of Basel III also place additional restrictions on the inclusion of deferred tax assets and capitalized mortgage servicing rights as a percentage of Tier 1 The requirements of Basel III allow banks and bank holding companies with less than $250 one In 2018, 2018 $10.0 1 In October 2019, 1 9 not 9 The Growth Act also raised the eligibility for the small bank holding company policy statement to $3 $1

Note 17 - Salary Deferral Plans

Note 17 - Salary Deferral Plans	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Compensation Related Costs, General [Text Block]	( 17 Salary Deferral Plans The Company provides its executive officers certain 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 executives 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, 2019 2018 $1,786,000 December 31, 2019 2018 led $2,778,000 a The Company has purchased life insurance policies to provide the benefits related to the Plan, which at December 31, 2019 and 2018 had an aggregate cash surrender value of $4,657,000 a $13,526,000 The Company has also purchased bank owned life insurance policies on its executive 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 $27,105,000 a $61,067,000 and December 31, 2019 2018 The Company has also purchased Flexible Premium Indexed Deferred Annuity Contracts (“Annuity Contracts”) to provide 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, 2019 2018 e of $14,471,000

Note 18 - Equity Incentive Plan

Note 18 - Equity Incentive Plan	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	( 18 Equity Incentive Plan In April 1999, 1999 “1999 1999 1999 five 1999 April 13, 2009, may 1999 1999 December 31, 2019 ding no outstanding op 1999 In April 2009, 2009 “2009 2009 April 14, 2009. 2009 2009 2009 2009 April 13, 2019, no may 2009 2009 December 31, 2019, 2009 As of December 31, 2019, In October 2019, 1 9 not 9 During the second quarter of 2016, 2016 2016 January 25, 2016 April 12, 2016. September 26, 2016, 2016 “2016 not may 2016 December 31, 2019 , the Company had shares remaining available for issuance under the 2016 December 31, 2019 , the Company had outstanding stock options with a weighted average exercise price of and cash-settled stock appreciation rights each with a weighted average exercise price of . As of December 31, 2019 cash settled stock appreciation rights with a weighted average exercise price of . 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 2019, 2018 2017 2019 2018 2017 Expected dividends 1.60 % 1.22 % 1.27 % Expected term (in years) 7.14 9.35 7.79 Expected stock price volatility 25 % 24 % 26 % Risk-free rate 1.90 % 2.83 % 2.23 % 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 2019, 2018 2017 2019 2018 2017 Weighted Average Weighted Average Weighted Average Shares Exercise Price Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 277,820 $ 40.11 285,780 $ 39.31 183,747 $ 38.09 Granted 17,833 51.16 21,666 46.59 112,333 40.87 Exercised (22,614 ) 35.78 (22,460 ) 37.07 (5,078 ) 29.65 Forfeited or expired 0 0 (7,166 ) 37.53 (5,222 ) 39.22 Outstanding at end of year 273,039 $ 41.19 277,820 $ 40.11 285,780 $ 39.31 Options and cash-settled SARs exercisable at year end 122,932 $ 40.19 94,951 $ 39.14 42,256 $ 36.66 The weighted average fair value at the grant date of options and cash-settled SARs granted during the years 2019, 2018 2017 was , $14.41 and $12.59, respectively. The total intrinsic value of options and cash-settled SARs exercised during the years 2019, 2018 2017 was , $200,000 and $62,000, respectively. The following table summarizes information about outstanding and exercisable stock options and cash-settled SARs at December 31, 2019 Options and Cash-Settled SARs Outstanding Options and Cash-Settled SARs Exercisable Weighted Average Weighted Average Range of Number Remaining Number Remaining Exercise Outstanding at Weighted Average Contractual Term (In Exercisable at Weighted Average Contractual Term (In Prices 12/31/19 Exercise Price Years) 12/31/19 Exercise Price Years) $28.00 - $38.00 20,065 $ 32.66 2.98 8,487 $ 32.35 2.78 $38.01 - $51.25 252,974 $ 41.86 6.68 114,445 $ 40.77 5.74 273,039 122,932 Aggregate intrinsic value (in thousands) $ 3,703 $ 1,790 As of December 31, 2019 , there was $1,622,000 of total unrecognized cost related to non-vested share-based compensation arrangements granted under the Company’s equity incentive plans. The cost is expected to be recognized over a weighted-average period of years.

Note 19 - Earnings Per Share

Note 19 - Earnings Per Share	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	( 19 Earnings Per Share The following is a summary of the components comprising basic and diluted earnings per share (“EPS”): Years Ended December 31, 2019 2018 2017 Basic EPS Computation: Numerator – Earnings available to common stockholders $ 36,044 32,594 23,526 Denominator – Weighted average number of common shares outstanding 10,743,269 10,564,172 10,407,211 Basic earnings per common share $ 3.36 3.09 2.26 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 36,044 32,594 23,526 Denominator – Weighted average number of common shares outstanding 10,743,269 10,564,172 10,407,211 Dilutive effect of stock options 18,198 8,049 5,325 10,761,467 10,572,221 10,412,536 Diluted earnings per common share $ 3.35 3.08 2.26

Note 20 - Mortgage Banking Deri

Note 20 - Mortgage Banking Derivatives	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	( 20 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 December 31, 2019 December 31, 2018 roximately $10,307,000 and $9,655,000, respectively, of interest rate lock commitments and approximately $14,000,000 and $11,750,000, 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 $328,000 and $335,000 and derivative liabilities of $23,000 and $88,000, respectively, at December 31, 2019 and December 31, 2018 . Changes in the fair values of these mortgage-banking derivatives are included in net gains on sale of loans. The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below (in thousands): In Thousands 2019 2018 Forward contracts related to mortgage loans held for sale and interest rate contracts $ 65 (88 ) Interest rate contracts for customers (7 ) 335 The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of December 31, 2019 December 31, 2018 In Thousands 2019 2018 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 10,307 328 9,655 335 Forward contracts related to mortgage loans held-for-sale 14,000 (23 ) 11,750 (88 )

Note 21 - Disclosures About Fai

Note 21 - Disclosures About Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Fair Value Disclosures [Text Block]	( 21 Disclosures About Fair Value of Financial Instruments Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820” not not Valuation Hierarchy FASB ASC 820 three three • Level 1 • Level 2 • Level 3 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. Asset Securities available-for-sale - 1 1 not 2 3 third third Impaired loans - may 3 Other real estate owned - 3 Bank Owned Life Insurance 3 not Mortgage loans held for sale 2 Derivatives - 2 The following tables present the financial instruments carried at fair value as of December 31, 2019 December 31, 2018 820 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, 2019 Investment securities available-for-sale: U.S. Government sponsored enterprises $ 59,579 — 59,579 — Mortgage-backed securities 267,313 — 267,313 — Asset-backed securities 27,229 — 27,229 — State and municipal securities 67,024 — 67,024 — Total investment securities available-for-sale 421,145 — 421,145 — Mortgage loans held for sale 18,179 — 18,179 — Mortgage banking derivatives 328 — 328 — Bank owned life insurance 31,762 — — 31,762 Total assets $ 471,414 — 439,652 31,762 Mortgage banking derivatives $ 23 — 23 — Total liabilities $ 23 — 23 — 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, 2018 Investment securities available-for-sale: U.S. Government sponsored enterprises $ 68,467 — 68,467 — Mortgage-backed securities 147,510 — 147,510 — Asset-backed securities 21,700 — 21,700 — State and municipal securities 47,575 — 47,575 — Total investment securities available-for-sale 285,252 — 285,252 — Mortgage loans held for sale 7,484 — 7,484 — Mortgage banking derivatives 335 — 335 — Bank owned life insurance 30,952 — — 30,952 Total assets $ 324,023 — 293,071 30,952 Mortgage banking derivatives $ 88 — 88 — Total liabilities $ 88 — 88 — 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, 2019 Other real estate owned $ 697 — — 697 Impaired loans, net (¹) 3,916 — — 3,916 Total $ 4,613 — — 4,613 December 31, 2018 Other real estate owned $ 1,357 — — 1,357 Impaired loans, net (¹) 4,195 — — 4,195 Total $ 5,552 — — 5,552 (¹) Amount is net of a valuation allowance of $1,136,000 at December 31, 2019 December 31, 2018 310, The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which we have utilized Level 3 December 31, 2019 2018 Valuation Techniques (2) Significant Unobservable Inputs Range (Weighted Average) Impaired loans Appraisal Estimated costs to sell 10 % Other real estate owned Appraisal Estimated costs to sell 10 % ( 2 The fair value is generally determined through independent appraisals of the underlying collateral, which may 3 not not 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 December 31, 2019 no 1, 2 3. The table below includes a rollforward of the balance sheet amounts for the year ended December 31, 2019 2018 3 3 3 3 For the Year Ended December 31, 2019 2018 Other Assets Other Assets Fair value, January 1 $ 30,952 $ 29,475 Total realized gains included in income 810 841 Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at December 31 — — Purchases, issuances and settlements, net — 636 Transfers out of Level 3 — — Fair value, December 31 $ 31,762 30,952 Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at December 31 $ 810 841 The following methods and assumptions were used by the Company in estimating its fair value disclosures for financial instruments that are not not December 31, 2019 December 31, 2018 not may Cash and cash equivalents 1. 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. We believe current market rates capture a market participant's cost of funds, liquidity premium, capital charges, servicing charges and expectations of future rate movements. 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. Deposits, and Federal Home Loan Bank advances Restricted equity securities not Accrued interest receivable/payable 1, 2 3 Off-balance sheet instruments not 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, 2019 December 31, 2018 (in Thousands) Carrying/Notional Amount Estimated Fair Value (¹) 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, 2019 Financial assets: Cash and cash equivalents $ 159,770 159,770 159,770 — — Loans, net 2,057,175 2,053,212 — — 2,053,212 Restricted equity securities 4,680 NA NA NA NA Accrued interest receivable 5,945 5,945 5 1,647 4,293 Financial liabilities: Deposits 2,417,605 2,210,038 — — 2,210,038 Federal Home Loan Bank advances 23,613 23,860 — — 23,860 Accrued interest payable 3,814 3,814 — — 3,814 December 31, 2018 Financial assets: Cash and cash equivalents $ 99,191 99,191 99,191 — — Loans, net 2,016,005 2,017,272 — — 2,017,272 Restricted equity securities 3,012 NA NA NA NA Accrued interest receivable 6,724 6,724 3 1,362 5,359 Financial liabilities: Deposits 2,235,655 1,974,554 — — 1,974,554 Accrued interest payable 3,132 3,132 — — 3,132 (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.

Note 22 - Wilson Bank Holding C

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	( 22 Wilson Bank Holding Company - Parent Company Financial Information WILSON BANK HOLDING COMPANY (Parent Company Only) Balance Sheets December 31, 2019 2018 Dollars In Thousands 2019 2018 ASSETS Cash $ 1,899 * 2,759 * Investment in wholly-owned commercial bank subsidiary 335,915 293,420 Deferred income taxes 625 469 Refundable income taxes 132 177 Total assets $ 338,571 296,825 LIABILITIES AND STOCKHOLDERS’ EQUITY Stock appreciation rights payable $ 1,587 1,158 Total liabilities 1,587 1,158 Stockholders’ equity: Common stock, par value $2.00 per share, authorized 50,000,000 shares, 10,792,999 and 10,623,810 shares issued and outstanding, respectively 21,586 21,248 Additional paid-in capital 82,249 73,960 Retained earnings 232,456 208,164 Net unrealized gains (losses) on available-for-sale securities, net of income taxes of $245 and $2,726, respectively 693 (7,705 ) Total stockholders’ equity 336,984 295,667 Total liabilities and stockholders’ equity $ 338,571 296,825 * Eliminated in consolidation. WILSON BANK HOLDING COMPANY (Parent Company Only) Statements of Earnings Three Years Ended December 31, 2019 Dollars In Thousands 2019 2018 2017 Income: Dividends from commercial bank subsidiary $ 2,800 3,000 1,500 Expenses: Directors’ fees 283 254 334 Other 885 1,351 805 1,168 1,605 1,139 Income before Federal income tax benefits and equity in undistributed earnings of commercial bank subsidiary 1,632 1,395 361 Federal income tax benefits 287 468 359 1,919 1,863 720 Equity in undistributed earnings of commercial bank subsidiary 34,125 * 30,731 * 22,806 * Net earnings $ 36,044 32,594 23,526 * Eliminated in consolidation. WILSON BANK HOLDING COMPANY (Parent Company Only) Statements of Cash Flows Three Years Ended December 31, 2019 Increase (Decrease) in Cash and Cash Equivalents Dollars In Thousands 2019 2018 2017 Cash flows from operating activities: Cash paid to suppliers and other $ (383 ) (367 ) (447 ) Tax benefits received 177 181 169 Net cash used in operating activities (206 ) (186 ) (278 ) Cash flows from investing activities: Dividends received from commercial bank subsidiary 2,800 3,000 1,500 Net cash provided by investing activities 2,800 3,000 1,500 Cash flows from financing activities: Payments made to stock appreciation rights holders (9 ) (61 ) — Dividends paid (11,725 ) (9,447 ) (6,729 ) Proceeds from sale of stock pursuant to dividend reinvestment plan 9,134 7,470 5,266 Proceeds from exercise of stock options 775 394 152 Repurchase of common stock (1,629 ) — — Net cash used in financing activities (3,454 ) (1,644 ) (1,311 ) Net increase (decrease) in cash and cash equivalents (860 ) 1,170 (89 ) Cash and cash equivalents at beginning of year 2,759 1,589 1,678 Cash and cash equivalents at end of year $ 1,899 2,759 1,589 WILSON BANK HOLDING COMPANY (Parent Company Only) Statements of Cash Flows, Continued Three Years Ended December 31, 2019 Increase (Decrease) in Cash and Cash Equivalents Dollars in Thousands 2019 2018 2017 Reconciliation of net earnings to net cash used in operating activities: Net earnings $ 36,044 32,594 23,526 Adjustments to reconcile net earnings to net cash used in operating activities: Equity in earnings of commercial bank subsidiary (36,925 ) (33,731 ) (24,306 ) Decrease (increase) in refundable income taxes 45 5 (12 ) Increase in deferred taxes (156 ) (291 ) (178 ) Share based compensation expense 786 1,237 692 Total adjustments (36,250 ) (32,780 ) (23,804 ) Net cash used in operating activities $ (206 ) (186 ) (278 )

Note 23 - Quarterly Financial D

Note 23 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Quarterly Financial Information [Text Block]	( 23 Quarterly Financial Data (Unaudited) Selected quarterly results of operations for the four December 31 (In Thousands, except per share data) 2019 2018 2017 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 $ 29,897 30,329 29,567 28,284 $ 27,585 26,298 25,548 24,094 $ 23,487 22,904 22,871 21,758 Interest expense 5,522 5,991 5,923 5,211 4,606 3,656 3,097 2,659 2,439 2,332 2,094 2,024 Net interest income 24,375 24,338 23,644 23,073 22,979 22,642 22,451 21,435 21,048 20,572 20,777 19,734 Provision for loan losses 686 167 154 1,033 1,097 1,088 1,090 1,023 436 436 420 389 Earnings before income taxes 10,222 13,556 12,451 10,882 10,708 10,718 9,798 10,153 10,694 10,438 11,386 10,362 Net earnings 7,972 10,266 9,516 8,290 9,833 7,972 7,309 7,480 3,574 6,469 6,988 6,495 Basic earnings per common share 0.74 0.95 0.89 0.77 0.93 0.75 0.69 0.71 0.34 0.62 0.67 0.63 Diluted earnings per common share 0.74 0.95 0.89 0.77 0.92 0.75 0.69 0.71 0.34 0.62 0.67 0.63

Note 24 - Subsequent Events

Note 24 - Subsequent Events	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	( 24 Subsequent Events ASC Topic 855, Subsequent Events No. 2010 90, December 31, 2019 no December 31, 2019

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	(a) Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Wilson Bank. All significant intercompany accounts and transactions have been eliminated in consolidation.
Nature of Business [Policy Text Block]	(b) Nature of Operations Wilson Bank operates under a state bank charter and provides full banking services. As a state-chartered bank that is not twenty-eight
Use of Estimates, Policy [Policy Text Block]	(c) Estimates In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States (“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 loan losses, the valuation of deferred tax assets and other real estate, other-than-temporary impairments of securities, and the fair value of financial instruments.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	(d) Significant Group Concentrations of Credit 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. 2. not one 2. Residential 1 4 d 24%, 38% and 20% and 22%, 34% and 25% of the December 31, 2019 2018
Financing Receivable [Policy Text Block]	(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 loan losses, and any unamortized deferred fees or costs on originated loans, and premiums or discounts on purchased loans. 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 our 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 no 180 All interest accrued but not
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	(f) Allowance for Loan Losses Management provides for loan losses by establishing an allowance. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses is evaluated on a quarterly basis by management and is based upon management’s quarterly review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may In assessing the adequacy of the allowance, we also consider the results of our ongoing independent loan review process. We undertake this process both to ascertain whether there are loans in the portfolio whose credit quality has weakened over time and to assist in our overall evaluation of the risk characteristics of the entire loan portfolio. Our loan review process includes the judgment of management, independent loan reviewers, and reviews that may third may In addition to the independent loan review process, the aforementioned risk ratings are subject to continual review by loan officers to determine that the appropriate risk ratings are being utilized in our allowance for loan loss process. Each risk rating is also subject to review by our independent loan review department. Currently, our independent loan review department targets reviews of 100% of existing loan relationships with aggregate debt of $1.0 million and greater and new loans with aggregate debt of $500,000 and greater. In addition, our independent loan review department targets particular portfolio segments, loans assigned to a particular lending officer, past due loans, and loans with four The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For those loans that are individually classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers nonclassified loans and is based on historical charge-off experience, historical loan loss factors, loss experience of various loan segments, and other adjustments based on management’s assessment of internal or external influences on credit quality that are not A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Company does not
Investment, Policy [Policy Text Block]	(g) Debt and Equity 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 may Other-than-temporary Impairment 1 2 3 no not not” not No securities have been classified as trading securities or held-to-maturity securities at December 31, 2019
Federal Home Loan Bank Stock [Policy Text Block]	(h) Federal Home Loan Bank Stock The Company, as a member of the Federal Home Loan Bank (“FHLB”) Cincinnati system, is required to maintain an investment in capital stock of the FHLB. Based on redemption provisions of the FHLB, the stock has no December 31, 2019 $4.0 million.
Financing Receivable, Held-for-sale [Policy Text Block]	(i) 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.
Property, Plant and Equipment, Policy [Policy Text Block]	(j) 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. 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.
Real Estate, Policy [Policy Text Block]	(k) Other Real Estate 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]
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	(l) Intangible Assets The Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 350, Goodwill and Other Intangible Assets 350, not
Cash and Cash Equivalents, Policy [Policy Text Block]	(m) Cash and Cash Equivalents For purposes of reporting cash flows, cash and cash equivalents include cash on hand, interest-bearing deposits, amounts due from banks and Federal funds sold. Generally, Federal funds sold are purchased and sold for one
Property, Plant and Equipment, Impairment [Policy Text Block]	(n) 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
Repurchase and Resale Agreements Policy [Policy Text Block]	(o) Securities Sold Under Agreements to Repurchase Substantially all repurchase agreement liabilities represent amounts advanced by various customers. Securities are pledged to cover these liabilities, which are not
Income Tax, Policy [Policy Text Block]	(p) Income Taxes The Company accounts for Income Taxes in accordance with income tax accounting guidance (FASB ASC 740, Income Taxes The income tax accounting guidance results in two 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, not" 50 not 50 not not not not The Company recognizes interest and penalties on income taxes as a component of income tax expense.
Derivatives, Policy [Policy Text Block]	(q) 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.
Share-based Payment Arrangement [Policy Text Block]	(r) Equity-Based Incentives Stock compensation accounting guidance (FASB ASC 718, Compensation—Stock Compensation” not not 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 fair value of stock options and cash-settled SARs.
Advertising Cost [Policy Text Block]	(s) Advertising Costs Advertising costs are expensed as incurred by the Company and totaled $2,498,000 , $2,552,000 and $2,326,000 f 2019, 2018 2017
Earnings Per Share, Policy [Policy Text Block]	(t) Earnings Per Share Basic earnings per share represents income available to common stockholders 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
Fair Value of Financial Instruments, Policy [Policy Text Block]	(u) 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 21
Reclassification, Policy [Policy Text Block]	(v) Reclassification Certain reclassifications have been made to the 2018 2017 2019
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	(w) 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.
New Accounting Pronouncements, Policy [Policy Text Block]	( x Accounting Standard Updates Accounting Standards Update (“ASU”) 2014 09, 606 2014 09 2014 09 2014 09. first 2018 not ASU 2016 01, 825 10 2016 01, 2016 01 January 1, 2018 not ASU 2016 02, 842 2016 02, 2016 02 not ASC Topic 606, 2016 02 January 1, 2019 July 2018, 2018 11, “Leases (Topic 842 not 2016 02 December 2018, ASU 2018 20, 842 2016 02, 2018 11 2018 20 January 1, 2019, 2016 02 not 2018 11. ASU 2016 13, 326 2016 13 2016 13 April 2019, 2019 04, 326, 815, 825, May 2019, 2019 05, 326 2016 03 2016 13, January 1, 2020. We are currently working through our implementation plan for ASU 2016 13 third 2016 13. December 31, 2019, 2016 13 not 2016 13 not ASU 2016 15, 230 2016 15 2016 15 January 1, 2018 not ASU 2017 04, 350 2017 04 2 2017 04, not 2017 04 January 1, 2020, not ASU 2017 05, 610 20 2017 05 610 20 2017 05 2017 05 January 1, 2018 not ASU 2017 08, 310 20 2017 08 2017 08 January 1, 2019 not ASU 2017 09, 718 2017 09 2017 09, not 2017 09 January 1, 2018 not ASU 2017 12, 815 2017 12 815 2017 12 January 1, 2019 not ASU 2018 02, 220 2018 02, may December 22, 2017, 2018 02 2018 02 December 31, 2018 January 1, 2019. 10 ASU 2018 05, 740 No. 118.” 2018 05 118. 118 not 10 ASU 2018 13, 820 2018 13 820. no 2018 13 January 1, 2020 not ASU 2018 16, 815 815 2018 16 January 1, 2019 not Other than those previously discussed, there were no may

Note 2 - Loans and Allowance _2

Note 2 - Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	In Thousands 2019 2018 Mortgage loans on real estate: Residential 1-4 family $ 511,250 460,692 Multifamily 97,104 134,613 Commercial 793,379 701,055 Construction 425,185 518,245 Farmland 19,268 24,071 Second mortgages 10,760 11,197 Equity lines of credit 72,379 62,013 Total mortgage loans on real estate 1,929,325 1,911,886 Commercial loans 98,265 78,245 Agricultural loans 1,569 1,985 Consumer installment loans: Personal 50,532 45,072 Credit cards 4,302 3,687 Total consumer installment loans 54,834 48,759 Other loans 9,049 9,324 2,093,042 2,050,199 Net deferred loan fees (7,141 ) (7,020 ) Total loans 2,085,901 2,043,179 Less: Allowance for loan losses (28,726 ) (27,174 ) Loans, net $ 2,057,175 2,016,005
Schedule of Loans Receivable to Related Parties [Table Text Block]	In Thousands December 31, 2019 2018 Balance, January 1 $ 13,019 7,759 New loans and renewals during the year 31,548 17,278 Repayments (including loans paid by renewal) during the year (31,689 ) (12,018 ) Balance, December 31 $ 12,878 13,019
Impaired Financing Receivables [Table Text Block]	In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 With no related allowance recorded: Residential 1-4 family $ 1,090 1,464 — 1,090 99 Multifamily — — — — — Commercial real estate 951 1,124 — 910 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,041 2,588 — 2,000 116 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 With allowance recorded: Residential 1-4 family $ 1,489 1,480 795 1,590 83 Multifamily — — — — — Commercial real estate 1,522 1,520 341 2,015 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,011 3,000 1,136 3,605 100 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2019 Total: Residential 1-4 family $ 2,579 2,944 795 2,680 182 Multifamily — — — — — Commercial real estate 2,473 2,644 341 2,925 34 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 5,052 5,588 1,136 5,605 216 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 With no related allowance recorded: Residential 1-4 family $ 1,196 1,795 — 1,862 42 Multifamily — — — — — Commercial real estate 317 316 — 320 16 Construction 690 686 — 822 42 Farmland — — — 233 — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,203 2,797 — 3,237 100 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 With allowance recorded: Residential 1-4 family $ 1,641 1,635 852 1,782 77 Multifamily — — — — — Commercial real estate 1,515 1,515 312 2,001 17 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 3,156 3,150 1,164 3,783 94 In Thousands Recorded Unpaid Principal Average Recorded Interest Income Investment Balance Related Allowance Investment Recognized December 31, 2018 Total: Residential 1-4 family $ 2,837 3,430 852 3,644 119 Multifamily — — — — — Commercial real estate 1,832 1,831 312 2,321 33 Construction 690 686 — 822 42 Farmland — — — 233 — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 5,359 5,947 1,164 7,020 194
Financing Receivable, Nonaccrual [Table Text Block]	In Thousands 2019 2018 Residential 1-4 family $ 949 948 Multifamily — — Commercial real estate 1,661 1,102 Construction — — Farmland — — Second mortgages — — Equity lines of credit — — Commercial — — Agricultural, installment and other — — Total $ 2,610 2,050
Financing Receivable Credit Quality Indicators [Table Text Block]	In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total Credit Risk Profile by Internally Assigned Grade December 31, 2019 Pass $ 503,861 97,104 791,610 424,517 19,106 10,458 72,237 98,243 65,255 2,082,391 Special mention 2,923 — — 635 103 174 — — 101 3,936 Substandard 4,466 — 1,769 33 59 128 142 22 96 6,715 Doubtful — — — — — — — — — — Total $ 511,250 97,104 793,379 425,185 19,268 10,760 72,379 98,265 65,452 2,093,042 December 31, 2018 Pass $ 452,411 134,613 698,083 518,123 23,895 10,979 61,927 78,206 59,923 2,038,160 Special mention 3,949 — 1,690 64 112 179 — 39 78 6,111 Substandard 4,332 — 1,282 58 64 39 86 — 67 5,928 Doubtful — — — — — — — — — — Total $ 460,692 134,613 701,055 518,245 24,071 11,197 62,013 78,245 60,068 2,050,199
Financing Receivable, Past Due [Table Text Block]	In Thousands Recorded Investment Nonaccrual Total Greater Than 30-59 Days 60-89 Days and Greater Nonaccrual 90 Days and Past Due Past Due Than 90 Days Past Due Current Total Loans Accruing December 31, 2019 Residential 1-4 family $ 4,760 799 2,336 7,895 503,355 511,250 1,387 Multifamily — — — — 97,104 97,104 — Commercial real estate 500 — 1,661 2,161 791,218 793,379 — Construction 1,535 147 594 2,276 422,909 425,185 594 Farmland 57 — 8 65 19,203 19,268 8 Second mortgages — — 100 100 10,660 10,760 100 Equity lines of credit 143 — 372 515 71,864 72,379 372 Commercial 71 30 — 101 98,164 98,265 — Agricultural, installment and other 517 116 46 679 64,773 65,452 46 Total $ 7,583 1,092 5,117 13,792 2,079,250 2,093,042 2,507 December 31, 2018 Residential 1-4 family $ 3,258 1,092 1,868 6,218 454,474 460,692 920 Multifamily — — — — 134,613 134,613 — Commercial real estate 312 109 1,174 1,595 699,460 701,055 72 Construction 1,567 26 32 1,625 516,620 518,245 32 Farmland 43 9 21 73 23,998 24,071 21 Second mortgages 333 — — 333 10,864 11,197 — Equity lines of credit 297 — 45 342 61,671 62,013 45 Commercial 93 — 24 117 78,128 78,245 24 Agricultural, installment and other 407 85 95 587 59,481 60,068 95 Total $ 6,310 1,321 3,259 10,890 2,039,309 2,050,199 1,209
Financing Receivable, Allowance for Credit Loss [Table Text Block]	In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total December 31, 2019 Allowance for loan losses: Beginning balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Provision 838 (364 ) 1,484 (1,510 ) (34 ) 5 158 422 1,041 2,040 Charge-offs (15 ) — (173 ) — — — — (15 ) (1,160 ) (1,363 ) Recoveries 24 — 50 423 — — — 15 363 875 Ending balance $ 7,144 1,117 11,114 5,997 187 123 889 1,044 1,111 28,726 Ending balance individually evaluated for impairment $ 795 — 341 — — — — — — 1,136 Ending balance collectively evaluated for impairment $ 6,349 1,117 10,773 5,997 187 123 889 1,044 1,111 27,590 Loans: Ending balance $ 511,250 97,104 793,379 425,185 19,268 10,760 72,379 98,265 65,452 2,093,042 Ending balance individually evaluated for impairment $ 2,569 — 2,471 — — — — — — 5,040 Ending balance collectively evaluated for impairment $ 508,681 97,104 790,908 425,185 19,268 10,760 72,379 98,265 65,452 2,088,002 In Thousands Agricultural, Residential 1-4 Commercial Second Equity Lines Installment and Family Multifamily Real Estate Construction Farmland Mortgages of Credit Commercial Other Total December 31, 2018 Allowance for loan losses: Beginning balance $ 5,156 1,011 9,267 6,094 487 94 723 401 676 23,909 Provision 1,568 470 436 921 (266 ) 24 7 218 920 4,298 Charge-offs (492 ) — — (19 ) — — — — (1,152 ) (1,663 ) Recoveries 65 — 50 88 — — 1 3 423 630 Ending balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Ending balance individually evaluated for impairment $ 852 — 312 — — — — — — 1,164 Ending balance collectively evaluated for impairment $ 5,445 1,481 9,441 7,084 221 118 731 622 867 26,010 Loans: Ending balance $ 460,692 134,613 701,055 518,245 24,071 11,197 62,013 78,245 60,068 2,050,199 Ending balance individually evaluated for impairment $ 2,829 — 1,831 686 — — — — — 5,346 Ending balance collectively evaluated for impairment $ 457,863 134,613 699,224 517,559 24,071 11,197 62,013 78,245 60,068 2,044,853
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	2019 2018 Performing TDRs $ 3,080 1,676 Nonperforming TDRs 1,467 816 Total TDRs $ 4,547 2,492 December 31, 2019 December 31, 2018 Post Modification Post Modification Pre Modification Outstanding Pre Modification Outstanding Outstanding Recorded Outstanding Recorded Number of Recorded Investment, Net of Number of Recorded Investment, Net of Contracts Investment Related Allowance Contracts Investment Related Allowance Residential 1-4 family 1 $ 1,338 $ 619 4 $ 448 $ 448 Multifamily — — — — — — Commercial real estate 4 2,677 2,399 — — — Construction — — — — — — Farmland — — — — — — Second mortgages — — — — — — Equity lines of credit — — — — — — Commercial — — — — — — Agricultural, installment and other — — — 2 5 5 Total 5 $ 4,015 $ 3,018 6 $ 453 $ 453

Note 3 - Debt and Equity Secu_2

Note 3 - Debt and Equity Securities (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Marketable Securities [Table Text Block]	Securities Available-For-Sale In Thousands Gross Unrealized Gross Unrealized Estimated Market Amortized Cost Gains Losses Value Government-sponsored enterprises (GSEs) $ 59,735 48 204 59,579 Mortgage-backed securities 265,648 2,300 635 267,313 Asset-backed securities 27,531 1 303 27,229 Obligations of states and political subdivisions 67,293 559 828 67,024 $ 420,207 2,908 1,970 421,145 Securities Available-For-Sale In Thousands Gross Unrealized Gross Unrealized Estimated Market Amortized Cost Gains Losses Value Government-sponsored enterprises (GSEs) $ 71,446 — 2,979 68,467 Mortgage-backed securities 152,375 9 4,874 147,510 Asset-backed securities 22,534 10 844 21,700 Obligations of states and political subdivisions 49,328 22 1,775 47,575 $ 295,683 41 10,472 285,252
Investments Classified by Contractual Maturity Date [Table Text Block]	In Thousands Securities Available-For-Sale Amortized Cost Estimated Market Value Due in one year or less $ 472 471 Due after one year through five years 18,332 18,319 Due after five years through ten years 56,626 56,622 Due after ten years 51,598 51,191 127,028 126,603 Mortgage and asset-backed securities 293,179 294,542 $ 420,207 421,145
Schedule of Realized Gain (Loss) [Table Text Block]	In Thousands 2019 2018 2017 Gross proceeds $ 37,325 39,857 35,555 Gross realized gains $ 75 102 76 Gross realized losses (343 ) (752 ) (251 ) Net realized gains (losses) $ (268 ) (650 ) (175 )
Schedule of Unrealized Loss on Investments [Table Text Block]	In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total Number of Number of Unrealized Securities Unrealized Securities Unrealized 2019 Fair Value Losses Included Fair Value Losses Included Fair Value Losses Available-for-Sale Securities: Debt securities: GSEs $ 16,507 $ 114 5 $ 24,658 $ 90 9 $ 41,165 $ 204 Mortgage-backed securities 45,862 182 21 56,917 453 52 102,779 635 Asset-backed securities 17,807 161 10 7,317 142 4 25,124 303 Obligations of states and political subdivisions 30,423 783 26 3,858 45 10 34,281 828 $ 110,599 $ 1,240 62 $ 92,750 $ 730 75 $ 203,349 $ 1,970 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total Number of Number of Unrealized Securities Unrealized Securities Unrealized 2018 Fair Value Losses Included Fair Value Losses Included Fair Value Losses Available-for-Sale Securities: Debt securities: GSEs $ — $ — — $ 68,467 $ 2,979 28 $ 68,467 $ 2,979 Mortgage-backed securities 8,651 64 10 137,457 4,810 94 146,108 4,874 Asset-backed securities — — — 20,597 844 14 20,597 844 Obligations of states and political subdivisions 4,064 26 6 39,841 1,749 94 43,905 1,775 $ 12,715 $ 90 16 $ 266,362 $ 10,382 230 $ 279,077 $ 10,472

Note 5 - Premises and Equipme_2

Note 5 - Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	In Thousands 2019 2018 Land $ 17,093 17,022 Buildings 46,389 44,921 Leasehold improvements 533 492 Furniture and equipment 13,000 12,600 Automobiles 243 343 Construction-in-progress 1,339 100 78,597 75,478 Less accumulated depreciation (18,302 ) (17,115 ) $ 60,295 58,363

Note 6 - Acquired Intangible _2

Note 6 - Acquired Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Goodwill [Table Text Block]	In Thousands 2019 2018 Goodwill: Balance at January 1, $ 4,805 4,805 Goodwill acquired during year — — Impairment loss — — Balance at December 31, $ 4,805 4,805

Note 7 - Deposits (Tables)

Note 7 - Deposits (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Deposit Liabilities, Type [Table Text Block]	In Thousands 2019 2018 Demand deposits $ 284,611 254,157 Savings accounts 140,270 136,645 Negotiable order of withdrawal accounts 558,745 503,435 Money market demand accounts 801,986 727,654 Certificates of deposit $250,000 or greater 131,899 134,506 Other certificates of deposit 425,222 402,690 Individual retirement accounts $250,000 or greater 10,646 8,525 Other individual retirement accounts 64,226 68,043 $ 2,417,605 2,235,655
Time Deposit Maturities [Table Text Block]	(In Thousands) Maturity Total 2020 $ 326,212 2021 160,368 2022 72,578 2023 51,327 2024 21,258 Thereafter 250 $ 631,993

Note 8 - Federal Home Loan Ba_2

Note 8 - Federal Home Loan Bank Advances (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank [Table Text Block]	(In Thousands) Maturity Total 2020 $ 8,250 2021 5,828 2022 4,658 2023 3,929 2024 948 Thereafter — Total 23,613

Note 9 - Non-interest Income _2

Note 9 - Non-interest Income and Non-interest Expense (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Noninterest Income and Noninterest Expense [Table Text Block]	In Thousands 2019 2018 2017 Non-interest income: Service charges on deposits $ 6,952 6,799 6,124 Other fees and commissions 14,233 13,704 11,752 BOLI and annuity earnings 810 841 871 Security losses, net (268 ) (650 ) (175 ) Fees and gains on sales of mortgage loans 6,802 4,639 4,258 Gain (loss) on sale of other real estate, net (48 ) (80 ) 6 Loss on sale of fixed assets, net (128 ) (2 ) — Loss on sale of other assets, net (4 ) (3 ) (15 ) $ 28,349 25,248 22,821 In Thousands 2019 2018 2017 Non-interest expense: Employee salaries and benefits $ 42,541 39,590 35,830 Equity-based compensation 786 1,237 692 Occupancy expenses 4,789 4,403 3,718 Furniture and equipment expenses 3,110 2,767 2,085 Data processing expenses 4,495 2,900 2,834 Advertising expenses 2,498 2,552 2,326 ATM & interchange fees 3,439 3,091 2,569 Accounting, legal & consulting expenses 1,382 977 500 FDIC insurance 373 843 683 Directors’ fees 586 543 677 Other operating expenses 10,629 10,177 8,477 $ 74,628 69,080 60,391

Note 10 - Income Taxes (Tables)

Note 10 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	In Thousands 2019 2018 Deferred tax asset: Federal $ 7,444 9,046 State 2,240 2,739 9,684 11,785 Deferred tax liability: Federal (2,666 ) (2,167 ) State (882 ) (717 ) (3,548 ) (2,884 ) Net deferred tax asset $ 6,136 8,901 In Thousands 2019 2018 Financial statement allowance for loan losses in excess of tax allowance $ 7,283 6,846 Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements (2,976 ) (2,557 ) Financial statement deduction for deferred compensation in excess of deduction for tax purposes 1,193 1,128 Writedown of other real estate not deductible for income tax purposes until sold 157 176 Financial statement income on FHLB stock dividends not recognized for tax purposes (327 ) (327 ) Unrealized loss (gain) on securities available-for-sale (245 ) 2,726 Equity based compensation 625 469 Other items, net 426 440 Net deferred tax asset $ 6,136 8,901
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	In Thousands Federal State Total 2019 Current $ 10,134 1,411 11,545 Deferred (335 ) (143 ) (478 ) Total $ 9,799 $ 1,268 11,067 2018 Current $ 8,310 721 9,031 Deferred (136 ) (112 ) (248 ) Total $ 8,174 609 8,783 2017 Current $ 14,004 2,354 16,358 Deferred 3,205 (209 ) 2,996 Total $ 17,209 2,145 19,354
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	In Thousands 2019 2018 2017 Computed “expected” tax expense $ 9,893 8,689 14,579 State income taxes, net of Federal income tax benefit 1,056 432 1,346 Tax exempt interest, net of interest expense exclusion (186 ) (226 ) (415 ) Federal income tax rate in excess of statutory rate related to taxable income over $10 million — — 399 Earnings on cash surrender value of life insurance (170 ) (177 ) (292 ) Expenses not deductible for tax purposes 37 16 43 Equity based compensation expense 15 (39 ) 16 Revaluation of federal deferred tax assets due to change in tax rates — — 3,603 Other 422 88 75 $ 11,067 8,783 19,354

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Years Ending December 31, In Thousands 2020 $ 444 2021 387 2022 215 2023 112 2024 4 Thereafter 9

Note 12 - Financial Instrumen_2

Note 12 - Financial Instruments with Off-balance-sheet Risk (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	In Thousands Contract or Notional Amount 2019 2018 Financial instruments whose contract amounts represent credit risk: Unused commitments to extend credit $ 632,686 582,897 Standby letters of credit 72,901 80,165 Total $ 705,587 663,062

Note 16 - Regulatory Matters _2

Note 16 - Regulatory Matters and Restrictions on Dividends (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Regulatory Minimum Capital Requirement Regulatory Minimum To Be Well Actual with Basel III Capital Conservation Buffer Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2019 Total capital to risk weighted assets: Consolidated $ 360,645 15.0 % $ 253,215 10.5 % $ 241,157 10.0 % Wilson Bank 359,576 14.9 252,675 10.5 240,643 10.0 Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 204,984 8.5 144,694 6.0 Wilson Bank 330,416 13.7 204,547 8.5 192,515 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 168,810 7.0 N/A N/A Wilson Bank 330,416 13.7 168,451 7.0 156,418 6.5 Tier 1 capital to average assets: Consolidated 331,485 12.4 106,565 4.0 N/A N/A Wilson Bank 330,416 11.9 110,764 4.0 138,454 5.0 Regulatory Minimum Capital Requirement Regulatory Minimum To Be Well Actual with Basel III Capital Conservation Buffer Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2018 Total capital to risk weighted assets: Consolidated $ 326,099 14.1 % $ 227,974 9.875 % $ 230,860 10.0 % Wilson Bank 323,852 14.0 227,915 9.875 230,800 10.0 Tier 1 capital to risk weighted assets: Consolidated 298,566 12.9 181,802 7.875 138,516 6.0 Wilson Bank 296,319 12.8 181,756 7.875 184,641 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 298,566 12.9 147,173 6.375 N/A N/A Wilson Bank 296,319 12.8 147,136 6.375 150,021 6.5 Tier 1 capital to average assets: Consolidated 298,566 12.3 97,022 4.0 N/A N/A Wilson Bank 296,319 11.9 99,373 4.0 124,217 5.0 2016 2017 2018 2019 Common Equity Tier 1 Ratio 5.125 % 5.75 % 6.375 % 7.0 % Tier 1 Capital to Risk Weighted Assets Ratio 6.625 % 7.25 % 7.875 % 8.5 % Total Capital to Risk Weighted Assets Ratio 8.625 % 9.25 % 9.875 % 10.5 %

Note 18 - Equity Incentive Pl_2

Note 18 - Equity Incentive Plan (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	2019 2018 2017 Expected dividends 1.60 % 1.22 % 1.27 % Expected term (in years) 7.14 9.35 7.79 Expected stock price volatility 25 % 24 % 26 % Risk-free rate 1.90 % 2.83 % 2.23 %
Share-based Payment Arrangement, Option, Activity [Table Text Block]	2019 2018 2017 Weighted Average Weighted Average Weighted Average Shares Exercise Price Shares Exercise Price Shares Exercise Price Outstanding at beginning of year 277,820 $ 40.11 285,780 $ 39.31 183,747 $ 38.09 Granted 17,833 51.16 21,666 46.59 112,333 40.87 Exercised (22,614 ) 35.78 (22,460 ) 37.07 (5,078 ) 29.65 Forfeited or expired 0 0 (7,166 ) 37.53 (5,222 ) 39.22 Outstanding at end of year 273,039 $ 41.19 277,820 $ 40.11 285,780 $ 39.31 Options and cash-settled SARs exercisable at year end 122,932 $ 40.19 94,951 $ 39.14 42,256 $ 36.66
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options and Cash-Settled SARs Outstanding Options and Cash-Settled SARs Exercisable Weighted Average Weighted Average Range of Number Remaining Number Remaining Exercise Outstanding at Weighted Average Contractual Term (In Exercisable at Weighted Average Contractual Term (In Prices 12/31/19 Exercise Price Years) 12/31/19 Exercise Price Years) $28.00 - $38.00 20,065 $ 32.66 2.98 8,487 $ 32.35 2.78 $38.01 - $51.25 252,974 $ 41.86 6.68 114,445 $ 40.77 5.74 273,039 122,932 Aggregate intrinsic value (in thousands) $ 3,703 $ 1,790

Note 19 - Earnings Per Share (T

Note 19 - Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2019 2018 2017 Basic EPS Computation: Numerator – Earnings available to common stockholders $ 36,044 32,594 23,526 Denominator – Weighted average number of common shares outstanding 10,743,269 10,564,172 10,407,211 Basic earnings per common share $ 3.36 3.09 2.26 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 36,044 32,594 23,526 Denominator – Weighted average number of common shares outstanding 10,743,269 10,564,172 10,407,211 Dilutive effect of stock options 18,198 8,049 5,325 10,761,467 10,572,221 10,412,536 Diluted earnings per common share $ 3.35 3.08 2.26

Note 20 - Mortgage Banking De_2

Note 20 - Mortgage Banking Derivatives (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Derivative Instruments, Gain (Loss) [Table Text Block]	In Thousands 2019 2018 Forward contracts related to mortgage loans held for sale and interest rate contracts $ 65 (88 ) Interest rate contracts for customers (7 ) 335
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	In Thousands 2019 2018 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 10,307 328 9,655 335 Forward contracts related to mortgage loans held-for-sale 14,000 (23 ) 11,750 (88 )

Note 21 - Disclosures About F_2

Note 21 - Disclosures About Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	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, 2019 Investment securities available-for-sale: U.S. Government sponsored enterprises $ 59,579 — 59,579 — Mortgage-backed securities 267,313 — 267,313 — Asset-backed securities 27,229 — 27,229 — State and municipal securities 67,024 — 67,024 — Total investment securities available-for-sale 421,145 — 421,145 — Mortgage loans held for sale 18,179 — 18,179 — Mortgage banking derivatives 328 — 328 — Bank owned life insurance 31,762 — — 31,762 Total assets $ 471,414 — 439,652 31,762 Mortgage banking derivatives $ 23 — 23 — Total liabilities $ 23 — 23 — 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, 2018 Investment securities available-for-sale: U.S. Government sponsored enterprises $ 68,467 — 68,467 — Mortgage-backed securities 147,510 — 147,510 — Asset-backed securities 21,700 — 21,700 — State and municipal securities 47,575 — 47,575 — Total investment securities available-for-sale 285,252 — 285,252 — Mortgage loans held for sale 7,484 — 7,484 — Mortgage banking derivatives 335 — 335 — Bank owned life insurance 30,952 — — 30,952 Total assets $ 324,023 — 293,071 30,952 Mortgage banking derivatives $ 88 — 88 — Total liabilities $ 88 — 88 —
Fair Value Measurements, Nonrecurring [Table Text Block]	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, 2019 Other real estate owned $ 697 — — 697 Impaired loans, net (¹) 3,916 — — 3,916 Total $ 4,613 — — 4,613 December 31, 2018 Other real estate owned $ 1,357 — — 1,357 Impaired loans, net (¹) 4,195 — — 4,195 Total $ 5,552 — — 5,552
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Valuation Techniques (2) Significant Unobservable Inputs Range (Weighted Average) Impaired loans Appraisal Estimated costs to sell 10 % Other real estate owned Appraisal Estimated costs to sell 10 %
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	For the Year Ended December 31, 2019 2018 Other Assets Other Assets Fair value, January 1 $ 30,952 $ 29,475 Total realized gains included in income 810 841 Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at December 31 — — Purchases, issuances and settlements, net — 636 Transfers out of Level 3 — — Fair value, December 31 $ 31,762 30,952 Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at December 31 $ 810 841
Fair Value, by Balance Sheet Grouping [Table Text Block]	(in Thousands) Carrying/Notional Amount Estimated Fair Value (¹) 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, 2019 Financial assets: Cash and cash equivalents $ 159,770 159,770 159,770 — — Loans, net 2,057,175 2,053,212 — — 2,053,212 Restricted equity securities 4,680 NA NA NA NA Accrued interest receivable 5,945 5,945 5 1,647 4,293 Financial liabilities: Deposits 2,417,605 2,210,038 — — 2,210,038 Federal Home Loan Bank advances 23,613 23,860 — — 23,860 Accrued interest payable 3,814 3,814 — — 3,814 December 31, 2018 Financial assets: Cash and cash equivalents $ 99,191 99,191 99,191 — — Loans, net 2,016,005 2,017,272 — — 2,017,272 Restricted equity securities 3,012 NA NA NA NA Accrued interest receivable 6,724 6,724 3 1,362 5,359 Financial liabilities: Deposits 2,235,655 1,974,554 — — 1,974,554 Accrued interest payable 3,132 3,132 — — 3,132

Note 22 - Wilson Bank Holding_2

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Condensed Balance Sheet [Table Text Block]	Dollars In Thousands 2019 2018 ASSETS Cash $ 1,899 * 2,759 * Investment in wholly-owned commercial bank subsidiary 335,915 293,420 Deferred income taxes 625 469 Refundable income taxes 132 177 Total assets $ 338,571 296,825 LIABILITIES AND STOCKHOLDERS’ EQUITY Stock appreciation rights payable $ 1,587 1,158 Total liabilities 1,587 1,158 Stockholders’ equity: Common stock, par value $2.00 per share, authorized 50,000,000 shares, 10,792,999 and 10,623,810 shares issued and outstanding, respectively 21,586 21,248 Additional paid-in capital 82,249 73,960 Retained earnings 232,456 208,164 Net unrealized gains (losses) on available-for-sale securities, net of income taxes of $245 and $2,726, respectively 693 (7,705 ) Total stockholders’ equity 336,984 295,667 Total liabilities and stockholders’ equity $ 338,571 296,825
Condensed Income Statement [Table Text Block]	Dollars In Thousands 2019 2018 2017 Income: Dividends from commercial bank subsidiary $ 2,800 3,000 1,500 Expenses: Directors’ fees 283 254 334 Other 885 1,351 805 1,168 1,605 1,139 Income before Federal income tax benefits and equity in undistributed earnings of commercial bank subsidiary 1,632 1,395 361 Federal income tax benefits 287 468 359 1,919 1,863 720 Equity in undistributed earnings of commercial bank subsidiary 34,125 * 30,731 * 22,806 * Net earnings $ 36,044 32,594 23,526
Condensed Cash Flow Statement [Table Text Block]	Dollars In Thousands 2019 2018 2017 Cash flows from operating activities: Cash paid to suppliers and other $ (383 ) (367 ) (447 ) Tax benefits received 177 181 169 Net cash used in operating activities (206 ) (186 ) (278 ) Cash flows from investing activities: Dividends received from commercial bank subsidiary 2,800 3,000 1,500 Net cash provided by investing activities 2,800 3,000 1,500 Cash flows from financing activities: Payments made to stock appreciation rights holders (9 ) (61 ) — Dividends paid (11,725 ) (9,447 ) (6,729 ) Proceeds from sale of stock pursuant to dividend reinvestment plan 9,134 7,470 5,266 Proceeds from exercise of stock options 775 394 152 Repurchase of common stock (1,629 ) — — Net cash used in financing activities (3,454 ) (1,644 ) (1,311 ) Net increase (decrease) in cash and cash equivalents (860 ) 1,170 (89 ) Cash and cash equivalents at beginning of year 2,759 1,589 1,678 Cash and cash equivalents at end of year $ 1,899 2,759 1,589 Dollars in Thousands 2019 2018 2017 Reconciliation of net earnings to net cash used in operating activities: Net earnings $ 36,044 32,594 23,526 Adjustments to reconcile net earnings to net cash used in operating activities: Equity in earnings of commercial bank subsidiary (36,925 ) (33,731 ) (24,306 ) Decrease (increase) in refundable income taxes 45 5 (12 ) Increase in deferred taxes (156 ) (291 ) (178 ) Share based compensation expense 786 1,237 692 Total adjustments (36,250 ) (32,780 ) (23,804 ) Net cash used in operating activities $ (206 ) (186 ) (278 )

Note 23 - Quarterly Financial_2

Note 23 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Quarterly Financial Information [Table Text Block]	(In Thousands, except per share data) 2019 2018 2017 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 $ 29,897 30,329 29,567 28,284 $ 27,585 26,298 25,548 24,094 $ 23,487 22,904 22,871 21,758 Interest expense 5,522 5,991 5,923 5,211 4,606 3,656 3,097 2,659 2,439 2,332 2,094 2,024 Net interest income 24,375 24,338 23,644 23,073 22,979 22,642 22,451 21,435 21,048 20,572 20,777 19,734 Provision for loan losses 686 167 154 1,033 1,097 1,088 1,090 1,023 436 436 420 389 Earnings before income taxes 10,222 13,556 12,451 10,882 10,708 10,718 9,798 10,153 10,694 10,438 11,386 10,362 Net earnings 7,972 10,266 9,516 8,290 9,833 7,972 7,309 7,480 3,574 6,469 6,988 6,495 Basic earnings per common share 0.74 0.95 0.89 0.77 0.93 0.75 0.69 0.71 0.34 0.62 0.67 0.63 Diluted earnings per common share 0.74 0.95 0.89 0.77 0.92 0.75 0.69 0.71 0.34 0.62 0.67 0.63

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)	Jan. 01, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Number of Full Service Branches		28
Target Percentage of Loans Requiring Review		100.00%
Minimum Existing Loan Requiring Review		$ 1,000,000
Minimum New Loan Requiring Review		500,000
Debt Securities, Trading		0
Federal Home Loan Bank Stock, Minimum Investment		4,000,000
Goodwill, Impairment Loss		0	$ 0
Advertising Expense		2,498,000	2,552,000	$ 2,326,000
Operating Lease, Right-of-Use Asset	$ 2,600,000
Cumulative Effect on Retained Earnings, Net of Tax, Total		(27,000)
Debt Securities, Held-to-maturity, Total		$ 0	$ 0
Accounting Standards Update 2016-02 [Member]
Cumulative Effect on Retained Earnings, Net of Tax, Total	27,000
Accrued Interest and Other Liabilities [Member]
Operating Lease, Liability, Total	$ 2,627,000
Residential 1 to 4 Family [Member] | Real Estate Portfolio Segment [Member]
Loan Portfolio Percentage		24.00%	22.00%
Commercial Real Estate [Member] | Real Estate Portfolio Segment [Member]
Loan Portfolio Percentage		38.00%	34.00%
Construction Loans [Member] | Real Estate Portfolio Segment [Member]
Loan Portfolio Percentage		20.00%	25.00%

Note 2 - Loans and Allowance _3

Note 2 - Loans and Allowance for Loan Losses (Details Textual) Pure in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Loans Receivable with Variable Rates of Interest	$ 1,640,991,000	$ 1,495,918,000
Loans Receivable with Fixed Rates of Interest	452,051,000	554,281,000
Loans and Leases Receivable, Related Parties, Ending Balance	$ 12,878,000	$ 13,019,000	$ 7,759,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Mortgage Loans in Process of Foreclosure, Amount	$ 0	$ 200,000
Loans Originated Into Secondary Market	167,723,000	129,060,000	135,835,000
Gain (Loss) on Sale of Mortgage Loans	6,802,000	4,639,000	$ 4,258,000
Loans Sold With Recourse In Secondary Market	115,789,000	94,801,000
Nonperforming Financial Instruments [Member]
Potential Problem Loans	$ 10,700,000	$ 12,000,000
Minimum [Member] | Real Estate Portfolio Segment [Member]
Financing Receivable, Amortization Period	15 years
Financing Receivable, Maturity Period	5 years
Minimum [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Maturity Period	1 year
Maximum [Member] | Real Estate Portfolio Segment [Member]
Financing Receivable, Amortization Period	30 years
Financing Receivable, Maturity Period	15 years
Maximum [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Maturity Period	5 years

Note 2 - Loans and Allowance _4

Note 2 - Loans and Allowance for Loan Losses - Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Loans, gross	$ 2,093,042	$ 2,050,199
Net deferred loan fees	(7,141)	(7,020)
Total loans	2,085,901	2,043,179
Less: Allowance for loan losses	(28,726)	(27,174)	$ (23,909)
Loans, net	2,057,175	2,016,005
Real Estate Portfolio Segment [Member]
Loans, gross	1,929,325	1,911,886
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	511,250	460,692
Less: Allowance for loan losses	(7,144)	(6,297)	(5,156)
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	97,104	134,613
Less: Allowance for loan losses	(1,117)	(1,481)	(1,011)
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	793,379	701,055
Less: Allowance for loan losses	(11,114)	(9,753)	(9,267)
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	425,185	518,245
Less: Allowance for loan losses	(5,997)	(7,084)	(6,094)
Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	19,268	24,071
Less: Allowance for loan losses	(187)	(221)	(487)
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	10,760	11,197
Less: Allowance for loan losses	(123)	(118)	(94)
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	72,379	62,013
Less: Allowance for loan losses	(889)	(731)	(723)
Commercial Portfolio Segment [Member]
Loans, gross	98,265	78,245
Less: Allowance for loan losses	(1,044)	(622)	$ (401)
Agricultural Portfolio Segment [Member]
Loans, gross	1,569	1,985
Consumer Portfolio Segment [Member]
Loans, gross	54,834	48,759
Consumer Portfolio Segment [Member] | Personal Loan [Member]
Loans, gross	50,532	45,072
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member]
Loans, gross	4,302	3,687
Unallocated Financing Receivables [Member]
Loans, gross	$ 9,049	$ 9,324

Note 2 - Loans and Allowance _5

Note 2 - Loans and Allowance for Loan Losses - Loans to Related Parties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Balance	$ 13,019,000	$ 7,759,000
New loans and renewals during the year	31,548,000	17,278,000
Repayments (including loans paid by renewal) during the year	(31,689,000)	(12,018,000)
Balance	$ 12,878,000	$ 13,019,000

Note 2 - Loans and Allowance _6

Note 2 - Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Recorded Investment, with no related allowance	$ 2,041,000	$ 2,203,000
Unpaid Principal Balance, with no related allowance	2,588,000	2,797,000
Average Recorded Investment, with no related allowance	2,000,000	3,237,000
Interest Income Recognized, with no related allowance	116,000	100,000
Recorded Investment, with related allowance	3,011,000	3,156,000
Unpaid Principal Balance, with related allowance	3,000,000	3,150,000
Related Allowance	1,136,000	1,164,000
Average Recorded Investment, with related allowance	3,605,000	3,783,000
Interest Income Recognized, with related allowance	100,000	94,000
Recorded Investment	5,052,000	5,359,000
Unpaid Principal Balance	5,588,000	5,947,000
Average Recorded Investment	5,605,000	7,020,000
Interest Income Recognized	216,000	194,000
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Recorded Investment, with no related allowance	1,090,000	1,196,000
Unpaid Principal Balance, with no related allowance	1,464,000	1,795,000
Average Recorded Investment, with no related allowance	1,090,000	1,862,000
Interest Income Recognized, with no related allowance	99,000	42,000
Recorded Investment, with related allowance	1,489,000	1,641,000
Unpaid Principal Balance, with related allowance	1,480,000	1,635,000
Related Allowance	795,000	852,000
Average Recorded Investment, with related allowance	1,590,000	1,782,000
Interest Income Recognized, with related allowance	83,000	77,000
Recorded Investment	2,579,000	2,837,000
Unpaid Principal Balance	2,944,000	3,430,000
Average Recorded Investment	2,680,000	3,644,000
Interest Income Recognized	182,000	119,000
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	0
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Recorded Investment, with no related allowance	951,000	317,000
Unpaid Principal Balance, with no related allowance	1,124,000	316,000
Average Recorded Investment, with no related allowance	910,000	320,000
Interest Income Recognized, with no related allowance	17,000	16,000
Recorded Investment, with related allowance	1,522,000	1,515,000
Unpaid Principal Balance, with related allowance	1,520,000	1,515,000
Related Allowance	341,000	312,000
Average Recorded Investment, with related allowance	2,015,000	2,001,000
Interest Income Recognized, with related allowance	17,000	17,000
Recorded Investment	2,473,000	1,832,000
Unpaid Principal Balance	2,644,000	1,831,000
Average Recorded Investment	2,925,000	2,321,000
Interest Income Recognized	34,000	33,000
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Recorded Investment, with no related allowance	0	690,000
Unpaid Principal Balance, with no related allowance	0	686,000
Average Recorded Investment, with no related allowance	0	822,000
Interest Income Recognized, with no related allowance	0	42,000
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	690,000
Unpaid Principal Balance	0	686,000
Average Recorded Investment	0	822,000
Interest Income Recognized	0	42,000
Real Estate Portfolio Segment [Member] | Farmland [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	233,000
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	233,000
Interest Income Recognized	0	0
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	0
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	0
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Commercial Portfolio Segment [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	0
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	0	0
Agricultural Installment and Other Portfolio Segment [Member]
Recorded Investment, with no related allowance	0	0
Unpaid Principal Balance, with no related allowance	0	0
Average Recorded Investment, with no related allowance	0	0
Interest Income Recognized, with no related allowance	0	0
Recorded Investment, with related allowance	0	0
Unpaid Principal Balance, with related allowance	0	0
Related Allowance	0	0
Average Recorded Investment, with related allowance	0	0
Interest Income Recognized, with related allowance	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investment	0	0
Interest Income Recognized	$ 0	$ 0

Note 2 - Loans and Allowance _7

Note 2 - Loans and Allowance for Loan Losses - Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loans on Nonaccrual Status	$ 2,610	$ 2,050
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans on Nonaccrual Status	949	948
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans on Nonaccrual Status	1,661	1,102
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans on Nonaccrual Status	0	0
Commercial Portfolio Segment [Member]
Loans on Nonaccrual Status	0	0
Agricultural Installment and Other Portfolio Segment [Member]
Loans on Nonaccrual Status	$ 0	$ 0

Note 2 - Loans and Allowance _8

Note 2 - Loans and Allowance for Loan Losses - Loan Portfolio by Risk Rating (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loans, gross	$ 2,093,042	$ 2,050,199
Real Estate Portfolio Segment [Member]
Loans, gross	1,929,325	1,911,886
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	511,250	460,692
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	97,104	134,613
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	793,379	701,055
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	425,185	518,245
Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	19,268	24,071
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	10,760	11,197
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	72,379	62,013
Commercial Portfolio Segment [Member]
Loans, gross	98,265	78,245
Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	65,452	60,068
Pass [Member]
Loans, gross	2,082,391	2,038,160
Pass [Member] | Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	503,861	452,411
Pass [Member] | Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	97,104	134,613
Pass [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	791,610	698,083
Pass [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	424,517	518,123
Pass [Member] | Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	19,106	23,895
Pass [Member] | Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	10,458	10,979
Pass [Member] | Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	72,237	61,927
Pass [Member] | Commercial Portfolio Segment [Member]
Loans, gross	98,243	78,206
Pass [Member] | Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	65,255	59,923
Special Mention [Member]
Loans, gross	3,936	6,111
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	2,923	3,949
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	0	0
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0	1,690
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	635	64
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	103	112
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	174	179
Special Mention [Member] | Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	0	0
Special Mention [Member] | Commercial Portfolio Segment [Member]
Loans, gross	0	39
Special Mention [Member] | Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	101	78
Substandard [Member]
Loans, gross	6,715	5,928
Substandard [Member] | Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	4,466	4,332
Substandard [Member] | Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	0	0
Substandard [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	1,769	1,282
Substandard [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	33	58
Substandard [Member] | Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	59	64
Substandard [Member] | Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	128	39
Substandard [Member] | Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	142	86
Substandard [Member] | Commercial Portfolio Segment [Member]
Loans, gross	22	0
Substandard [Member] | Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	96	67
Doubtful [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	0	0
Doubtful [Member] | Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	0	0
Doubtful [Member] | Commercial Portfolio Segment [Member]
Loans, gross	0	0
Doubtful [Member] | Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	$ 0	$ 0

Note 2 - Loans and Allowance _9

Note 2 - Loans and Allowance for Loan Losses - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Past Due	$ 13,792	$ 10,890
Current	2,079,250	2,039,309
Ending balance	2,093,042	2,050,199
Recorded Investment Greater Than 90 Days and Accruing	2,507	1,209
Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	7,583	6,310
Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	1,092	1,321
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	5,117	3,259
Real Estate Portfolio Segment [Member]
Ending balance	1,929,325	1,911,886
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Past Due	7,895	6,218
Current	503,355	454,474
Ending balance	511,250	460,692
Recorded Investment Greater Than 90 Days and Accruing	1,387	920
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	4,760	3,258
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	799	1,092
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	2,336	1,868
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Past Due	0	0
Current	97,104	134,613
Ending balance	97,104	134,613
Recorded Investment Greater Than 90 Days and Accruing	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	0	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Past Due	2,161	1,595
Current	791,218	699,460
Ending balance	793,379	701,055
Recorded Investment Greater Than 90 Days and Accruing	0	72
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	500	312
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	0	109
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	1,661	1,174
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Past Due	2,276	1,625
Current	422,909	516,620
Ending balance	425,185	518,245
Recorded Investment Greater Than 90 Days and Accruing	594	32
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	1,535	1,567
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	147	26
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	594	32
Real Estate Portfolio Segment [Member] | Farmland [Member]
Past Due	65	73
Current	19,203	23,998
Ending balance	19,268	24,071
Recorded Investment Greater Than 90 Days and Accruing	8	21
Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	57	43
Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	0	9
Real Estate Portfolio Segment [Member] | Farmland [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	8	21
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Past Due	100	333
Current	10,660	10,864
Ending balance	10,760	11,197
Recorded Investment Greater Than 90 Days and Accruing	100	0
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	0	333
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	0	0
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	100	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Past Due	515	342
Current	71,864	61,671
Ending balance	72,379	62,013
Recorded Investment Greater Than 90 Days and Accruing	372	45
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	143	297
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	0	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	372	45
Commercial Portfolio Segment [Member]
Past Due	101	117
Current	98,164	78,128
Ending balance	98,265	78,245
Recorded Investment Greater Than 90 Days and Accruing	0	24
Commercial Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	71	93
Commercial Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	30	0
Commercial Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	0	24
Agricultural Installment and Other Portfolio Segment [Member]
Past Due	679	587
Current	64,773	59,481
Ending balance	65,452	60,068
Recorded Investment Greater Than 90 Days and Accruing	46	95
Agricultural Installment and Other Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Past Due	517	407
Agricultural Installment and Other Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Past Due	116	85
Agricultural Installment and Other Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Past Due	$ 46	$ 95

Note 2 - Loans and Allowance_10

Note 2 - Loans and Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Beginning balance				$ 27,174				$ 23,909					$ 27,174	$ 23,909
Provision for loan losses	$ 686	$ 167	$ 154	1,033	$ 1,097	$ 1,088	$ 1,090	1,023	$ 436	$ 436	$ 420	$ 389	2,040	4,298
Charge-offs													(1,363)	(1,663)
Recoveries													875	630
Ending balance	28,726				27,174				23,909				28,726	27,174
Ending balance individually evaluated for impairment	1,136				1,164								1,136	1,164
Ending balance collectively evaluated for impairment	27,590				26,010								27,590	26,010
Ending balance	2,093,042				2,050,199								2,093,042	2,050,199
Ending balance individually evaluated for impairment	5,040				5,346								5,040	5,346
Ending balance collectively evaluated for impairment	2,088,002				2,044,853								2,088,002	2,044,853
Real Estate Portfolio Segment [Member]
Ending balance	1,929,325				1,911,886								1,929,325	1,911,886
Commercial Portfolio Segment [Member]
Beginning balance				622				401					622	401
Provision for loan losses													422	218
Charge-offs													(15)	0
Recoveries													15	3
Ending balance	1,044				622				401				1,044	622
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	1,044				622								1,044	622
Ending balance	98,265				78,245								98,265	78,245
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	98,265				78,245								98,265	78,245
Agricultural Installment and Other Portfolio Segment [Member]
Beginning balance				867				676					867	676
Provision for loan losses													1,041	920
Charge-offs													(1,160)	(1,152)
Recoveries													363	423
Ending balance	1,111				867				676				1,111	867
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	1,111				867								1,111	867
Ending balance	65,452				60,068								65,452	60,068
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	65,452				60,068								65,452	60,068
Residential 1 to 4 Family [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				6,297				5,156					6,297	5,156
Provision for loan losses													838	1,568
Charge-offs													(15)	(492)
Recoveries													24	65
Ending balance	7,144				6,297				5,156				7,144	6,297
Ending balance individually evaluated for impairment	795				852								795	852
Ending balance collectively evaluated for impairment	6,349				5,445								6,349	5,445
Ending balance	511,250				460,692								511,250	460,692
Ending balance individually evaluated for impairment	2,569				2,829								2,569	2,829
Ending balance collectively evaluated for impairment	508,681				457,863								508,681	457,863
Multifamily Real Estate [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				1,481				1,011					1,481	1,011
Provision for loan losses													(364)	470
Charge-offs													0	0
Recoveries													0	0
Ending balance	1,117				1,481				1,011				1,117	1,481
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	1,117				1,481								1,117	1,481
Ending balance	97,104				134,613								97,104	134,613
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	97,104				134,613								97,104	134,613
Commercial Real Estate [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				9,753				9,267					9,753	9,267
Provision for loan losses													1,484	436
Charge-offs													(173)	0
Recoveries													50	50
Ending balance	11,114				9,753				9,267				11,114	9,753
Ending balance individually evaluated for impairment	341				312								341	312
Ending balance collectively evaluated for impairment	10,773				9,441								10,773	9,441
Ending balance	793,379				701,055								793,379	701,055
Ending balance individually evaluated for impairment	2,471				1,831								2,471	1,831
Ending balance collectively evaluated for impairment	790,908				699,224								790,908	699,224
Construction Loans [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				7,084				6,094					7,084	6,094
Provision for loan losses													(1,510)	921
Charge-offs													0	(19)
Recoveries													423	88
Ending balance	5,997				7,084				6,094				5,997	7,084
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	5,997				7,084								5,997	7,084
Ending balance	425,185				518,245								425,185	518,245
Ending balance individually evaluated for impairment	0				686								0	686
Ending balance collectively evaluated for impairment	425,185				517,559								425,185	517,559
Farmland [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				221				487					221	487
Provision for loan losses													(34)	(266)
Charge-offs													0	0
Recoveries													0	0
Ending balance	187				221				487				187	221
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	187				221								187	221
Ending balance	19,268				24,071								19,268	24,071
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	19,268				24,071								19,268	24,071
Second Mortgages [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				118				94					118	94
Provision for loan losses													5	24
Charge-offs													0	0
Recoveries													0	0
Ending balance	123				118				94				123	118
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	123				118								123	118
Ending balance	10,760				11,197								10,760	11,197
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	10,760				11,197								10,760	11,197
Home Equity Line of Credit [Member] | Real Estate Portfolio Segment [Member]
Beginning balance				$ 731				$ 723					731	723
Provision for loan losses													158	7
Charge-offs													0	0
Recoveries													0	1
Ending balance	889				731				$ 723				889	731
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	889				731								889	731
Ending balance	72,379				62,013								72,379	62,013
Ending balance individually evaluated for impairment	0				0								0	0
Ending balance collectively evaluated for impairment	$ 72,379				$ 62,013								$ 72,379	$ 62,013

Note 2 - Loans and Allowance_11

Note 2 - Loans and Allowance for Loan Losses - Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Total TDRS	$ 4,547	$ 2,492
Number of Contracts	5	6
Pre Modification Outstanding Recorded Investment	$ 4,015	$ 453
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 3,018	$ 453
Commercial Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Agricultural Installment and Other Portfolio Segment [Member]
Number of Contracts	0	2
Pre Modification Outstanding Recorded Investment	$ 0	$ 5
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 5
Residential 1 to 4 Family [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	1	4
Pre Modification Outstanding Recorded Investment	$ 1,338	$ 448
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 619	$ 448
Multifamily Real Estate [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Commercial Real Estate [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	4	0
Pre Modification Outstanding Recorded Investment	$ 2,677	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 2,399	$ 0
Construction Loans [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Farmland [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Second Mortgages [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Home Equity Line of Credit [Member] | Real Estate Portfolio Segment [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	0	0
Performing Financial Instruments [Member]
Total TDRS	3,080	1,676
Nonperforming Financial Instruments [Member]
Total TDRS	$ 1,467	$ 816

Note 3 - Debt and Equity Secu_3

Note 3 - Debt and Equity Securities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Debt Securities, Held-to-maturity, Total	$ 0	$ 0
Debt Securities, Held-to-maturity, Sold, Amount		4,843,000
Debt Securities, Held-to-maturity, Sold, Realized Gain (Loss)		(79,000)
Other Comprehensive Income (Loss), Transfers from Held-to-maturity to Available-for-Sale Securities, before Tax	0	22,800,000	$ 0
Debt Securities, Available-for-sale, Amortized Cost, Total	420,207,000	295,683,000
Debt Securities, Available-for-sale, Total	421,145,000	285,252,000
Security Owned and Pledged as Collateral, Fair Value, Total	256,598,000	251,549,000
Security Owned and Pledged as Collateral	256,300,000	260,562,000
Securities Adjust Prior to Maturity	48,018,000	32,864,000
Securities Adjust Prior to Maturity, Market Value	47,784,000	32,217,000
Tennessee, Idaho, Missouri, and Texas [Member]
Security Owned and Pledged as Collateral, Fair Value, Total	49,903,000
Security Owned and Pledged as Collateral	50,193,000
Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-sale, Amortized Cost, Total	46,994,000	11,564,000
Debt Securities, Available-for-sale, Total	$ 47,442,000	$ 11,295,000

Note 3 - Debt and Equity Secu_4

Note 3 - Debt and Equity Securities - Debt and Equity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Available-for-sale, amortized cost	$ 420,207	$ 295,683
Securities, Available-for-sale, Gross Unrealized Gains	2,908	41
Securities, Available-for-sale, Gross Unrealized Losses	1,970	10,472
Debt Securities, Available-for-sale, Total	421,145	285,252
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-sale, amortized cost	59,735	71,446
Securities, Available-for-sale, Gross Unrealized Gains	48	0
Securities, Available-for-sale, Gross Unrealized Losses	204	2,979
Debt Securities, Available-for-sale, Total	59,579	68,467
Collateralized Mortgage Backed Securities [Member]
Available-for-sale, amortized cost	265,648	152,375
Securities, Available-for-sale, Gross Unrealized Gains	2,300	9
Securities, Available-for-sale, Gross Unrealized Losses	635	4,874
Debt Securities, Available-for-sale, Total	267,313	147,510
Asset-backed Securities [Member]
Available-for-sale, amortized cost	27,531	22,534
Securities, Available-for-sale, Gross Unrealized Gains	1	10
Securities, Available-for-sale, Gross Unrealized Losses	303	844
Debt Securities, Available-for-sale, Total	27,229	21,700
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale, amortized cost	67,293	49,328
Securities, Available-for-sale, Gross Unrealized Gains	559	22
Securities, Available-for-sale, Gross Unrealized Losses	828	1,775
Debt Securities, Available-for-sale, Total	$ 67,024	$ 47,575

Note 3 - Debt and Equity Secu_5

Note 3 - Debt and Equity Securities - Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Due in one year or less, securities available-for-sale, amortized cost	$ 472
Due in one year or less, securities available-for-sale, estimated market value	471
Due after one year through five years, securities available-for-sale, amortized cost	18,332
Due after one year through five years, securities available-for-sale, estimated market value	18,319
Due after five years through ten years, securities available-for-sale, amortized cost	56,626
Due after five years through ten years, securities available-for-sale, estimated market value	56,622
Due after ten years, securities available-for-sale, amortized cost	51,598
Due after ten years, securities available-for-sale, estimated market value	51,191
Securities available-for-sale, amortized cost	127,028
Securities available-for-sale, estimated market value	126,603
Mortgage and asset-backed securities, amortized cost	293,179
Mortgage and asset-backed securities, estimated market value	294,542
Amortized Cost	420,207	$ 295,683
Estimated market value	$ 421,145

Note 3 - Debt and Equity Secu_6

Note 3 - Debt and Equity Securities - Sales of Debt and Equity Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Gross proceeds	$ 37,325	$ 39,857	$ 35,555
Gross realized gains	75	102	76
Gross realized losses	(343)	(752)	(251)
Net realized gains (losses)	$ (268)	$ (650)	$ (175)

Note 3 - Debt and Equity Secu_7

Note 3 - Debt and Equity Securities - Gross Unrealized Losses and Fair Value of Company's Investments (Details) $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Available-for-Sale Securities, Less than 12 Months, Fair Value	$ 110,599
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 1,240
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	62
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 92,750
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 730
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	75
Available-for-Sale Securities, Total, Fair Value	$ 203,349
Available-for-Sale Securities, Total, Unrealized Losses	1,970
Held-to-Maturity, Less than 12 Months, Fair Value		$ 12,715
Held-to-Maturity, Less than 12 Months, Unrealized Losses		$ 90
Held-to-Maturity, Less than 12 Months, Number of Securities Included		16
Held-to-Maturity, 12 Months or More, Fair Value		$ 266,362
Held-to-Maturity, 12 Months or More, Unrealized Losses		$ 10,382
Held-to-Maturity, 12 Months or More, Number of Securities Included		230
Held-to-Maturity, Total, Fair Value		$ 279,077
Held-to-Maturity, Total, Unrealized Losses		10,472
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	16,507	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 114	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	5	0
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 24,658	$ 68,467
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 90	$ 2,979
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	9	28
Available-for-Sale Securities, Total, Fair Value	$ 41,165	$ 68,467
Available-for-Sale Securities, Total, Unrealized Losses	204	2,979
Collateralized Mortgage Backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	45,862
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 182
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	21
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 56,917
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 453
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	52
Available-for-Sale Securities, Total, Fair Value	$ 102,779
Available-for-Sale Securities, Total, Unrealized Losses	635
Held-to-Maturity, Less than 12 Months, Fair Value		8,651
Held-to-Maturity, Less than 12 Months, Unrealized Losses		$ 64
Held-to-Maturity, Less than 12 Months, Number of Securities Included		10
Held-to-Maturity, 12 Months or More, Fair Value		$ 137,457
Held-to-Maturity, 12 Months or More, Unrealized Losses		$ 4,810
Held-to-Maturity, 12 Months or More, Number of Securities Included		94
Held-to-Maturity, Total, Fair Value		$ 146,108
Held-to-Maturity, Total, Unrealized Losses		4,874
Asset-backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	17,807	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 161	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	10	0
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 7,317	$ 20,597
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 142	$ 844
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	4	14
Available-for-Sale Securities, Total, Fair Value	$ 25,124	$ 20,597
Available-for-Sale Securities, Total, Unrealized Losses	303	844
US States and Political Subdivisions Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	30,423
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 783
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	26
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 3,858
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 45
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	10
Available-for-Sale Securities, Total, Fair Value	$ 34,281
Available-for-Sale Securities, Total, Unrealized Losses	$ 828
Held-to-Maturity, Less than 12 Months, Fair Value		4,064
Held-to-Maturity, Less than 12 Months, Unrealized Losses		$ 26
Held-to-Maturity, Less than 12 Months, Number of Securities Included		6
Held-to-Maturity, 12 Months or More, Fair Value		$ 39,841
Held-to-Maturity, 12 Months or More, Unrealized Losses		$ 1,749
Held-to-Maturity, 12 Months or More, Number of Securities Included		94
Held-to-Maturity, Total, Fair Value		$ 43,905
Held-to-Maturity, Total, Unrealized Losses		$ 1,775

Note 4 - Restricted Equity Se_2

Note 4 - Restricted Equity Securities (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Federal Home Loan Bank Certificates and Obligations (FHLB) [Member]
Restricted Investments	$ 4,680,000	$ 3,012,000

Note 5 - Premises and Equipme_3

Note 5 - Premises and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Depreciation, Total	$ 3,984,000	$ 3,602,000	$ 2,859,000
Construction and Repairs of Buildings [Member] | Director [Member]
Related Party Transaction, Amounts of Transaction	$ 2,207,000	$ 2,633,000	$ 5,934,000

Note 5 - Premises and Equipme_4

Note 5 - Premises and Equipment - Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Premises and equipment, gross	$ 78,597	$ 75,478
Less accumulated depreciation	(18,302)	(17,115)
	60,295	58,363
Land [Member]
Premises and equipment, gross	17,093	17,022
Building [Member]
Premises and equipment, gross	46,389	44,921
Leasehold Improvements [Member]
Premises and equipment, gross	533	492
Furniture and Fixtures [Member]
Premises and equipment, gross	13,000	12,600
Vehicles [Member]
Premises and equipment, gross	243	343
Construction in Progress [Member]
Premises and equipment, gross	$ 1,339	$ 100

Note 6 - Acquired Intangible _3

Note 6 - Acquired Intangible Assets and Goodwill (Details Textual)	Dec. 31, 2005
Business Acquisition, Percentage of Voting Interests Acquired	100.00%

Note 6 - Acquired Intangible _4

Note 6 - Acquired Intangible Assets and Goodwill - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Balance	$ 4,805	$ 4,805
Goodwill acquired during year	0	0
Impairment loss	0	0
Balance	$ 4,805	$ 4,805

Note 7 - Deposits (Details Text

Note 7 - Deposits (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deposit Liabilities Reclassified as Loans Receivable	$ 529,000	$ 496,000
Minimum Average Yearly Cash Balance With Federal Reserve	$ 0	$ 0

Note 7 - Deposits - Deposits (D

Note 7 - Deposits - Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Demand deposits	$ 284,611	$ 254,157
Savings accounts	140,270	136,645
Negotiable order of withdrawal accounts	558,745	503,435
Money market demand accounts	801,986	727,654
Certificates of deposit $250,000 or greater	131,899	134,506
Other certificates of deposit	425,222	402,690
Individual retirement accounts $250,000 or greater	10,646	8,525
Other individual retirement accounts	64,226	68,043
	$ 2,417,605	$ 2,235,655

Note 7 - Deposits - Principal M

Note 7 - Deposits - Principal Maturities if Certificates of Deposit and Individual Retirement Accounts (Details) $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 326,212
2021	160,368
2022	72,578
2023	51,327
2024	21,258
Thereafter	250
	$ 631,993

Note 8 - Federal Home Loan Ba_3

Note 8 - Federal Home Loan Bank Advances (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Advances from Federal Home Loan Banks, Total	$ 23,613,000	$ 0
Federal Home Loan Bank, Advances, Activity for Year, Average Interest Rate at Period End	2.67%
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	$ 266,712,000

Note 8 - Federal Home Loan Ba_4

Note 8 - Federal Home Loan Bank Advances - Required Future Principal Payments (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
2020	$ 8,250,000
2021	5,828,000
2022	4,658,000
2023	3,929,000
2024	948,000
Thereafter	0
Total	$ 23,613,000	$ 0

Note 9 - Non-interest Income _3

Note 9 - Non-interest Income and Non-interest Expense - Non-interest Income and Non-interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Service charges on deposits	$ 6,952	$ 6,799	$ 6,124
Other fees and commissions	14,233	13,704	11,752
BOLI and annuity earnings	810	841	871
Security losses, net	(268)	(650)	(175)
Fees and gains on sales of mortgage loans	6,802	4,639	4,258
Gain (loss) on sale of other real estate, net	(48)	(80)	6
Loss on sale of fixed assets, net	(128)	(2)	0
Loss on sale of other assets, net	(4)	(3)	(15)
	28,349	25,248	22,821
Employee salaries and benefits	42,541	39,590	35,830
Equity-based compensation	786	1,237	692
Occupancy expenses	4,789	4,403	3,718
Furniture and equipment expenses	3,110	2,767	2,085
Data processing expenses	4,495	2,900	2,834
Advertising expenses	2,498	2,552	2,326
ATM & interchange fees	3,439	3,091	2,569
Accounting, legal & consulting expenses	1,382	977	500
FDIC insurance	373	843	683
Directors’ fees	586	543	677
Other operating expenses	10,629	10,177	8,477
	$ 74,628	$ 69,080	$ 60,391

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Tax Cuts and Jobs Act, Change in Tax Rate, Deferred Tax Asset, Income Tax Expense	$ 3,603,000	$ 0	$ 0	$ 3,603,000
Tax Cuts and Jobs Act, Reclassification from Retained Earnings to AOCI, Tax Effect	697,000
Income Tax Expense (Benefit), Total		$ 11,067,000	$ 8,783,000	$ 19,354,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%	34.00%	34.00%
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax, Total		$ (70,000)	$ (170,000)	$ (67,000)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0	0	$ 0	$ 0
Unrecognized Tax Benefits, Ending Balance		0
Deferred Tax Assets, Gross, Total		$ 9,700,000
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open Tax Year		2015 2016 2017 2018 2019
State and Local Jurisdiction [Member]
Open Tax Year		2015 2016 2017 2018 2019

Note 10 - Income Taxes - Compon

Note 10 - Income Taxes - Components of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax asset	$ 9,684	$ 11,785
Deferred tax liability	(3,548)	(2,884)
Net deferred tax asset	6,136	8,901
Financial statement allowance for loan losses in excess of tax allowance	7,283	6,846
Excess of depreciation deducted for tax purposes over the amounts deducted in the financial statements	(2,976)	(2,557)
Financial statement deduction for deferred compensation in excess of deduction for tax purposes	1,193	1,128
Writedown of other real estate not deductible for income tax purposes until sold	157	176
Financial statement income on FHLB stock dividends not recognized for tax purposes	(327)	(327)
Unrealized loss (gain) on securities available-for-sale	(245)
Unrealized loss (gain) on securities available-for-sale		2,726
Equity based compensation	625	469
Other items, net	426	440
Net deferred tax asset	6,136	8,901
Domestic Tax Authority [Member]
Deferred tax asset	7,444	9,046
Deferred tax liability	(2,666)	(2,167)
State and Local Jurisdiction [Member]
Deferred tax asset	2,240	2,739
Deferred tax liability	$ (882)	$ (717)

Note 10 - Income Taxes - Comp_2

Note 10 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current Federal	$ 10,134,000	$ 8,310,000	$ 14,004,000
Current State	1,411,000	721,000	2,354,000
Current	11,545,000	9,031,000	16,358,000
Deferred Federal	(335,000)	(136,000)	3,205,000
Deferred State	(143,000)	(112,000)	(209,000)
Deferred	(478,000)	(248,000)	2,996,000
Total Federal	9,799,000	8,174,000	17,209,000
Total State	1,268,000	609,000	2,145,000
	11,067,000	8,783,000	19,354,000
Current	11,545,000	9,031,000	16,358,000
Deferred	$ (478,000)	$ (248,000)	$ 2,996,000

Note 10 - Income Taxes - Reconc

Note 10 - Income Taxes - Reconciliation of Actual Income Tax Expense to the Expected Tax Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Computed “expected” tax expense	$ 9,893,000	$ 8,689,000	$ 14,579,000
State income taxes, net of Federal income tax benefit	1,056,000	432,000	1,346,000
Tax exempt interest, net of interest expense exclusion	(186,000)	(226,000)	(415,000)
Federal income tax rate in excess of statutory rate related to taxable income over $10 million	0	0	399,000
Earnings on cash surrender value of life insurance	(170,000)	(177,000)	(292,000)
Expenses not deductible for tax purposes	37,000	16,000	43,000
Equity based compensation expense	15,000	(39,000)	16,000
Revaluation of federal deferred tax assets due to change in tax rates	0	0	3,603,000
Other	422,000	88,000	75,000
	$ 11,067,000	$ 8,783,000	$ 19,354,000

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingent Liabilities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Lease, Expense	$ 484,000	$ 362,000	$ 215,000
Line of Credit Facility, Maximum Borrowing Capacity	53,000,000	53,000,000
Long-term Line of Credit, Total	0	0
Cash Management Advance Line of Credit [Member] | Line of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity	25,000,000
Long-term Line of Credit, Total	$ 0	$ 0
Line of Credit Facility, Period for Variable Rate	90 days
Line of Credit Facility, Period of Fixed Rate	30 days

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingent Liabilities - Future Minimum Rental Payments (Details) $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 444
2021	387
2022	215
2023	112
2024	4
Thereafter	$ 9

Note 12 - Financial Instrumen_3

Note 12 - Financial Instruments with Off-balance-sheet Risk (Details Textual) - Standby Letters of Credit [Member]	12 Months Ended
	Dec. 31, 2019USD ($)
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 73,000,000
Minimum [Member]
Guarantee Obligations, Term 1	1 year
Maximum [Member]
Guarantee Obligations, Term 1	2 years

Note 12 - Financial Instrumen_4

Note 12 - Financial Instruments with Off-balance-sheet Risk - Financial Instruments Whose Contract Amounts Represents Credit Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Contract or notional amount	$ 705,587	$ 663,062
Unused Commitments to Extend Credit [Member]
Contract or notional amount	632,686	582,897
Standby Letters of Credit 1 [Member]
Contract or notional amount	$ 72,901	$ 80,165

Note 13 - Concentration of Cr_2

Note 13 - Concentration of Credit Risk (Details Textual)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Interest-bearing Deposits in Banks and Other Financial Institutions	$ 89,177,000
Interest Bearing Deposits, Number of Banks	4
Federal Funds Sold	$ 20,000,000	$ 9,000,000
Federal Funds Sold, Number of Banks	1

Note 14 - Employee Benefit Pl_2

Note 14 - Employee Benefit Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan, Minimum Age for Eligibility	20 years 6 months
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 2,540,000	$ 2,383,000	$ 2,145,000

Note 15 - Dividend Reinvestme_2

Note 15 - Dividend Reinvestment Plan (Details Textual) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Stock Issued During Period, Shares, Dividend Reinvestment Plan	179,199	161,514	125,960

Note 16 - Regulatory Matters _3

Note 16 - Regulatory Matters and Restrictions on Dividends - Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Total capital to risk weighted assets actual amount	$ 360,645	$ 326,099
Total capital to risk weighted assets actual ratio	15.00%	14.10%
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 253,215	$ 227,974
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	10.50%	9.875%	9.25%	8.625%
Total capital to risk weighted assets regulatory minimum to be well capitalized amount	$ 241,157	$ 230,860
Total capital to risk weighted assets regulatory minimum to be well capitalized ratio	10.00%	10.00%
Tier 1 capital to risk weighted assets actual amount	$ 331,485	$ 298,566
Tier 1 capital to risk weighted assets actual ratio	13.70%	12.90%
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 204,984	$ 181,802
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	8.50%	7.875%	7.25%	6.625%
Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized amount	$ 144,694	$ 138,516
Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized ratio	6.00%	6.00%
Common equity Tier 1 capital to risk weighted assets actual amount	$ 331,485	$ 298,566
Common equity Tier 1 capital to risk weighted assets actual ratio	13.70%	12.90%
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 168,810	$ 147,173
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	7.00%	6.375%	5.75%	5.125%
Tier 1 capital to average assets actual amount	$ 331,485	$ 298,566
Tier 1 capital to average assets actual ratio	12.40%	12.30%
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 106,565	$ 97,022
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	4.00%	4.00%
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 168,810	$ 147,173
Common Equity Tier 1 Ratio	7.00%	6.375%	5.75%	5.125%
Tier 1 Capital to Risk Weighted Assets Ratio	8.50%	7.875%	7.25%	6.625%
Total Capital to Risk Weighted Assets Ratio	10.50%	9.875%	9.25%	8.625%
Parent Company [Member]
Total capital to risk weighted assets actual amount	$ 359,576	$ 323,852
Total capital to risk weighted assets actual ratio	14.90%	14.00%
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 252,675	$ 227,915
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	10.50%	9.875%
Total capital to risk weighted assets regulatory minimum to be well capitalized amount	$ 240,643	$ 230,800
Total capital to risk weighted assets regulatory minimum to be well capitalized ratio	10.00%	10.00%
Tier 1 capital to risk weighted assets actual amount	$ 330,416	$ 296,319
Tier 1 capital to risk weighted assets actual ratio	13.70%	12.80%
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 204,547	$ 181,756
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	8.50%	7.875%
Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized amount	$ 192,515	$ 184,641
Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized ratio	8.00%	8.00%
Common equity Tier 1 capital to risk weighted assets actual amount	$ 330,416	$ 296,319
Common equity Tier 1 capital to risk weighted assets actual ratio	13.70%	12.80%
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 168,451	$ 147,136
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	7.00%	6.375%
Common equity Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized amount	$ 156,418	$ 150,021
Common equity Tier 1 capital to risk weighted assets regulatory minimum to be well capitalized ratio	6.50%	6.50%
Tier 1 capital to average assets actual amount	$ 330,416	$ 296,319
Tier 1 capital to average assets actual ratio	11.90%	11.90%
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 110,764	$ 99,373
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	4.00%	4.00%
Tier 1 capital to average assets regulatory minimum to be well capitalized amount	$ 138,454	$ 124,217
Tier 1 capital to average assets regulatory minimum to be well capitalized ratio (as a percent)	5.00%	5.00%
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 168,451	$ 147,136
Common Equity Tier 1 Ratio	7.00%	6.375%
Tier 1 Capital to Risk Weighted Assets Ratio	8.50%	7.875%
Total Capital to Risk Weighted Assets Ratio	10.50%	9.875%

Note 17 - Salary Deferral Pla_2

Note 17 - Salary Deferral Plans (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred Compensation Liability, Current and Noncurrent, Total	$ 1,786,000	$ 1,825,000
Cash Surrender Value of Life Insurance	4,657,000	4,540,000
Life Settlement Contracts, Investment Method, Face Value, Total	13,526,000	13,523,000
Supplemental Employee Retirement Plan Agreement [Member]
Deferred Compensation Liability, Current and Noncurrent, Total	2,778,000	2,491,000
Cash Surrender Value of Life Insurance	27,105,000	26,412,000
Life Settlement Contracts, Investment Method, Face Value, Total	61,067,000	61,202,000
Flexible Indexed Annuity Contracts Value	$ 14,471,000	$ 14,558,000

Note 18 - Equity Incentive Pl_3

Note 18 - Equity Incentive Plan (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2016	Apr. 30, 2009	Apr. 30, 1999	Apr. 13, 1999
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	369,000	200,000	62,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	140,908
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 40.46
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 13.43	$ 14.41	$ 12.59
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 1,622,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 6 months 3 days
Cash Settled Stock Appreciation Rights [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Instruments Other Than Options, Exercisable, Weighted Average Exercise Price	$ 41.75
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Instruments Other Than Options, Exercisable, Weighted Average Exercise Price	$ 41.97
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance	132,131
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 40.46
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 32.31
The 1999 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						200,000
Share Based Compensation Arrangement by Share Based Payment Award, Number of Shares Authorized, Percentage						5.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant							0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	0
The 2009 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	20,065
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 32.66
The 2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				750,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	467,271
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance	120,843
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 41.75
The 2016 Equity Incentive Plan [Member] | Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Instruments Other Than Options, Exercisable, Weighted Average Exercise Price	$ 41.97
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance	132,131

Note 18 - Equity Incentive Pl_4

Note 18 - Equity Incentive Plan - Schedule of Weighted-average Black-Scholes Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Expected dividends	1.60%	1.22%	1.27%
Expected term (in years) (Year)	7 years 1 month 20 days	9 years 4 months 6 days	7 years 9 months 14 days
Expected stock price volatility	25.00%	24.00%	26.00%
Risk-free rate	1.90%	2.83%	2.23%

Note 18 - Equity Incentive Pl_5

Note 18 - Equity Incentive Plan - Summary of Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Shares Exercised (in shares)	(21,764)	(11,585)	(5,078)
Shares Outstanding (in shares)	140,908
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 40.46
Stock Options and Stock Appreciation Rights [Member]
Shares Outstanding (in shares)	277,820	285,780	183,747
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 40.11	$ 39.31	$ 38.09
Shares Granted (in shares)	17,833	21,666	112,333
Granted, Weighted Average Exercise Price (in dollars per share)	$ 51.16	$ 46.59	$ 40.87
Shares Exercised (in shares)	(22,614)	(22,460)	(5,078)
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 35.78	$ 37.07	$ 29.65
Shares Forfeited or expired (in shares)	0	(7,166)	(5,222)
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)	$ 0	$ 37.53	$ 39.22
Shares Outstanding (in shares)	273,039	277,820	285,780
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 41.19	$ 40.11	$ 39.31
Options and cash-settled SARs Shares exercisable at year end (in shares)	122,932	94,951	42,256
Options and cash-settled SARs exercisable at year end, Weighted Average Exercise Price (in dollars per share)	$ 40.19	$ 39.14	$ 36.66

Note 18 - Equity Incentive Pl_6

Note 18 - Equity Incentive Plan - Summary of Information about Stock Options (Details) - Stock Options and Stock Appreciation Rights [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Options Outstanding, Number of outstanding (in shares) | shares	273,039
Options Exercisable, Number exercisable (in shares) | shares	122,932
Aggregate intrinsic value | $	$ 3,703
Aggregate intrinsic value | $	$ 1,790
Price Range 1 [Member]
Lower limit (in dollars per share)	$ 28
Options Outstanding, Number of outstanding (in shares) | shares	20,065
Upper limit (in dollars per share)	$ 38
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 32.66
Options Outstanding, Weighted average remaining contractual term (Year)	2 years 11 months 23 days
Options Exercisable, Number exercisable (in shares) | shares	8,487
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 32.35
Options Exercisable, Weighted average remaining contractual term (Year)	2 years 9 months 10 days
Price Range 2 [Member]
Lower limit (in dollars per share)	$ 38.01
Options Outstanding, Number of outstanding (in shares) | shares	252,974
Upper limit (in dollars per share)	$ 51.25
Options Outstanding, Weighted average exercise price (in dollars per share)	$ 41.86
Options Outstanding, Weighted average remaining contractual term (Year)	6 years 8 months 4 days
Options Exercisable, Number exercisable (in shares) | shares	114,445
Options Exercisable, Weighted average exercise price (in dollars per share)	$ 40.77
Options Exercisable, Weighted average remaining contractual term (Year)	5 years 8 months 26 days

Note 19 - Earnings Per Share -

Note 19 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Numerator – Earnings available to common stockholders	$ 7,972	$ 10,266	$ 9,516	$ 8,290	$ 9,833	$ 7,972	$ 7,309	$ 7,480	$ 3,574	$ 6,469	$ 6,988	$ 6,495	$ 36,044	$ 32,594	$ 23,526
Denominator – Weighted average number of common shares outstanding (in shares)													10,743,269	10,564,172	10,407,211
Basic earnings per common share (in dollars per share)	$ 0.74	$ 0.95	$ 0.89	$ 0.77	$ 0.93	$ 0.75	$ 0.69	$ 0.71	$ 0.34	$ 0.62	$ 0.67	$ 0.63	$ 3.36	$ 3.09	$ 2.26
Numerator – Earnings available to common stockholders													$ 36,044	$ 32,594	$ 23,526
Dilutive effect of stock options (in shares)													18,198	8,049	5,325
(in shares)													10,761,467	10,572,221	10,412,536
Diluted earnings per common share (in dollars per share)	$ 0.74	$ 0.95	$ 0.89	$ 0.77	$ 0.92	$ 0.75	$ 0.69	$ 0.71	$ 0.34	$ 0.62	$ 0.67	$ 0.63	$ 3.35	$ 3.08	$ 2.26

Note 20 - Mortgage Banking De_3

Note 20 - Mortgage Banking Derivatives (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Interest Rate Lock Commitments [Member]
Derivative, Notional Amount	$ 10,307,000	$ 9,655,000
Derivative Asset, Fair Value, Gross Asset, Total	328,000	335,000
Forward Contracts [Member]
Derivative, Notional Amount	14,000,000	11,750,000
Derivative Liability, Fair Value, Gross Liability, Total	$ 23,000	$ 88,000

Note 20 - Mortgage Banking De_4

Note 20 - Mortgage Banking Derivatives - Net Gains (Losses) Relating to Free-standing Derivative Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Forward Contracts [Member]
Net gains (losses)	$ 65	$ (88)
Interest Rate Contract [Member]
Net gains (losses)	$ (7)	$ 335

Note 20 - Mortgage Banking De_5

Note 20 - Mortgage Banking Derivatives - Amount and Fair Value of Mortgage Banking Derivatives (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Interest Rate Contract [Member]
Derivative, amount	$ 10,307,000	$ 9,655,000
Derivative, fair value	328,000	335,000
Forward Contracts [Member]
Derivative, amount	14,000,000	11,750,000
Derivative, fair value	$ (23,000)	$ (88,000)

Note 21 - Disclosures About F_3

Note 21 - Disclosures About Fair Value of Financial Instruments (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Impaired Financing Receivable, Related Allowance	$ 1,136,000	$ 1,164,000

Note 21 - Disclosures About F_4

Note 21 - Disclosures About Fair Value of Financial Instruments - Fair Value of Financial Instruments Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	$ 421,145	$ 285,252
Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	421,145	285,252
Mortgage loans held for sale	18,179	7,484
Derivative, fair value	328	335
Bank owned life insurance	31,762	30,952
Total assets	471,414	324,023
Mortgage banking derivatives	23	88
Total liabilities	23	88
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Mortgage loans held for sale	0	0
Derivative, fair value	0	0
Bank owned life insurance	0	0
Total assets	0	0
Mortgage banking derivatives	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	421,145	285,252
Mortgage loans held for sale	18,179	7,484
Derivative, fair value	328	335
Bank owned life insurance	0	0
Total assets	439,652	293,071
Mortgage banking derivatives	23	88
Total liabilities	23	88
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Mortgage loans held for sale	0	0
Derivative, fair value	0	0
Bank owned life insurance	31,762	30,952
Total assets	31,762	30,952
Mortgage banking derivatives	0	0
Total liabilities	0	0
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	59,579	68,467
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	59,579	68,467
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	59,579	68,467
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Collateralized Mortgage Backed Securities [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	267,313	147,510
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	267,313	147,510
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	267,313	147,510
Collateralized Mortgage Backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Asset-backed Securities [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	27,229	21,700
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	27,229	21,700
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	27,229	21,700
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	67,024	47,575
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	67,024	47,575
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	67,024	47,575
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Available-for-sale securities, at market (amortized cost $420,207 and $295,683, respectively)	$ 0	$ 0

Note 21 - Disclosures About F_5

Note 21 - Disclosures About Fair Value of Financial Instruments - Fair Value of Financial Instruments Measured on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Reported Value Measurement [Member]
Other real estate owned		$ 697	$ 1,357
Impaired loans, net	[1]	3,916	4,195
Total assets		4,613	5,552
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate owned		0	0
Impaired loans, net	[1]	0	0
Total assets		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate owned		0	0
Impaired loans, net	[1]	0	0
Total assets		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate owned		697	1,357
Impaired loans, net	[1]	3,916	4,195
Total assets		$ 4,613	$ 5,552
[1]	Amount is net of a valuation allowance of $1,136,000 at December 31, 2019 and $1,164,000 at December 31, 2018 as required by ASC 310, "Receivables."

Note 21 - Disclosures About F_6

Note 21 - Disclosures About Fair Value of Financial Instruments - Additional Information on Assets Measured on a Nonrecurring Basis (Details) - Fair Value, Nonrecurring [Member] - Fair Value, Inputs, Level 3 [Member] - Measurement Input, Discount Rate [Member] - Weighted Average [Member]	Dec. 31, 2019	[1]
Impaired loans	0.10
Other real estate owned	0.10
[1]	The fair value is generally determined through independent appraisals of the underlying collateral, which may include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent.

Note 21 - Disclosures About F_7

Note 21 - Disclosures About Fair Value of Financial Instruments - Changes in Fair Value Due to Observable Factors (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Fair value, other assets	$ 30,952
Fair value, other liabilities	29,475
Total realized gains included in income, other assets	810
Total realized gains included in income, other liabilities	841
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30, other assets	0
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30, other liabilities	0
Purchases, issuances and settlements, net, other assets	0
Purchases, issuances and settlements, net, other liabilities	636
Transfers out of Level 3, other assets	0
Transfers out of Level 3, other liabilities	0
Fair value, other assets	31,762
Fair value, other liabilities	30,952
Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet, other assets	810
Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet, other liabilities	$ 841

Note 21 - Disclosures About F_8

Note 21 - Disclosures About Fair Value of Financial Instruments - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Restricted equity securities		$ 4,680	$ 3,012
Reported Value Measurement [Member]
Cash and cash equivalents		159,770	99,191
Loans, net		2,057,175	2,016,005
Restricted equity securities		4,680	3,012
Accrued interest receivable		5,945	6,724
Deposits		2,417,605	2,235,655
Federal Home Loan Bank advances		23,613
Accrued interest payable		3,814	3,132
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	[1]	159,770	99,191
Loans, net	[1]	2,053,212	2,017,272
Accrued interest receivable	[1]	5,945	6,724
Deposits	[1]	2,210,038	1,974,554
Federal Home Loan Bank advances	[1]	23,860
Accrued interest payable	[1]	3,814	3,132
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents		159,770	99,191
Loans, net		0	0
Accrued interest receivable		5	3
Deposits		0	0
Federal Home Loan Bank advances		0
Accrued interest payable		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents		0	0
Loans, net		0	0
Accrued interest receivable		1,647	1,362
Deposits		0	0
Federal Home Loan Bank advances		0
Accrued interest payable		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents		0	0
Loans, net		2,053,212	2,017,272
Accrued interest receivable		4,293	5,359
Deposits		2,210,038	1,974,554
Federal Home Loan Bank advances		23,860
Accrued interest payable		$ 3,814	$ 3,132
[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.

Note 22 - Wilson Bank Holding_3

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information - Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017	Dec. 31, 2016
Deferred income taxes	$ 6,136		$ 8,901
Total assets	2,794,209		2,543,682
Total liabilities	2,457,225		2,248,015
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 10,792,999 and 10,623,810 shares issued and outstanding, respectively	21,586		21,248
Additional paid-in capital	82,249		73,960
Retained earnings	232,456		208,164
Net unrealized gains (losses) on available-for-sale securities, net of taxes of $245 and $2,726, respectively	693		(7,705)
Total stockholders’ equity	336,984		295,667		$ 267,730	$ 244,620
Total liabilities and stockholders’ equity	2,794,209		2,543,682
Parent Company [Member]
Cash	1,899	[1]	2,759	[1]	$ 1,589	$ 1,678
Investment in wholly-owned commercial bank subsidiary	335,915		293,420
Deferred income taxes	625		469
Refundable income taxes	132		177
Total assets	338,571		296,825
Stock appreciation rights payable	1,587		1,158
Total liabilities	1,587		1,158
Common stock, par value $2.00 per share, authorized 50,000,000 shares, 10,792,999 and 10,623,810 shares issued and outstanding, respectively	21,586		21,248
Additional paid-in capital	82,249		73,960
Retained earnings	232,456		208,164
Net unrealized gains (losses) on available-for-sale securities, net of taxes of $245 and $2,726, respectively	693		(7,705)
Total stockholders’ equity	336,984		295,667
Total liabilities and stockholders’ equity	$ 338,571		$ 296,825
[1]	Eliminated in consolidation.

Note 22 - Wilson Bank Holding_4

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information - Balance Sheets (Details) (Parentheticals) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
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)	10,792,999	10,623,810
Common stock, shares outstanding (in shares)	10,792,999	10,623,810
Net unrealized losses on available-for-sale securities, income taxes	$ 245	$ 2,726
Parent Company [Member]
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)	10,792,999	10,623,810
Common stock, shares outstanding (in shares)	10,792,999	10,623,810
Net unrealized losses on available-for-sale securities, income taxes	$ 245	$ 2,726

Note 22 - Wilson Bank Holding_5

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information - Statements of Earnings (Details) - USD ($)		3 Months Ended												12 Months Ended
		Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Directors’ fees														$ 586,000	$ 543,000	$ 677,000
														74,628,000	69,080,000	60,391,000
Income taxes														11,067,000	8,783,000	19,354,000
Net earnings		$ 7,972,000	$ 10,266,000	$ 9,516,000	$ 8,290,000	$ 9,833,000	$ 7,972,000	$ 7,309,000	$ 7,480,000	$ 3,574,000	$ 6,469,000	$ 6,988,000	$ 6,495,000	36,044,000	32,594,000	23,526,000
Parent Company [Member]
Dividends from commercial bank subsidiary														2,800,000	3,000,000	1,500,000
Directors’ fees														283,000	254,000	334,000
Other														885,000	1,351,000	805,000
														1,168,000	1,605,000	1,139,000
Income before Federal income tax benefits and equity in undistributed earnings of commercial bank subsidiary														1,632,000	1,395,000	361,000
Income taxes														287,000	468,000	359,000
														1,919,000	1,863,000	720,000
Equity in undistributed earnings of commercial bank subsidiary	[1]													34,125,000	30,731,000	22,806,000
Net earnings														$ 36,044,000	$ 32,594,000	$ 23,526,000
[1]	Eliminated in consolidation.

Note 22 - Wilson Bank Holding_6

Note 22 - Wilson Bank Holding Company - Parent Company Financial Information - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended															12 Months Ended
	Dec. 31, 2019		Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019		Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Cash paid to suppliers and other																$ 69,681		$ 64,186		$ 57,643
Net cash provided by operating activities																36,077		40,773		42,667
Net cash provided by investing activities																(177,616)		(232,563)		(89,494)
Dividends paid																11,725		9,447		6,729
Proceeds from exercise of stock options																775		394		152
Repurchase of common stock																(1,629)		0		0
Net cash used in financing activities																202,118		195,463		94,427
Net earnings	$ 7,972		$ 10,266	$ 9,516	$ 8,290		$ 9,833		$ 7,972	$ 7,309	$ 7,480	$ 3,574	$ 6,469	$ 6,988	$ 6,495	36,044		32,594		23,526
Increase (decrease) in taxes payable																339		(1,526)		(42)
Increase in deferred taxes																206		248		607
Share-based compensation expense																347		1,237		692
Total adjustments																33		8,179		19,141
Parent Company [Member]
Cash paid to suppliers and other																(383)		(367)		(447)
Tax benefits received																177		181		169
Net cash provided by operating activities																(206)		(186)		(278)
Dividends received from commercial bank subsidiary																2,800		3,000		1,500
Net cash provided by investing activities																2,800		3,000		1,500
Payments made to stock appreciation rights holders																(9)		(61)		0
Dividends paid																(11,725)		(9,447)		(6,729)
Proceeds from sale of stock pursuant to dividend reinvestment plan																9,134		7,470		5,266
Proceeds from exercise of stock options																775		394		152
Repurchase of common stock																(1,629)		0		0
Net cash used in financing activities																(3,454)		(1,644)		(1,311)
Net increase (decrease) in cash and cash equivalents																(860)		1,170		(89)
Cash and cash equivalents at beginning of year					$ 2,759	[1]					$ 1,589				$ 1,678	2,759	[1]	1,589		1,678
Cash and cash equivalents at end of year	$ 1,899	[1]					$ 2,759	[1]				$ 1,589				1,899	[1]	2,759	[1]	1,589
Net earnings																36,044		32,594		23,526
Equity in earnings of commercial bank subsidiary																(36,925)		(33,731)		(24,306)
Increase (decrease) in taxes payable																45		5		(12)
Increase in deferred taxes																(156)		(291)		(178)
Share-based compensation expense																786		1,237		692
Total adjustments																$ (36,250)		$ (32,780)		$ (23,804)
[1]	Eliminated in consolidation.

Note 23 - Quarterly Financial_3

Note 23 - Quarterly Financial Data (Unaudited) - Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Interest income	$ 29,897	$ 30,329	$ 29,567	$ 28,284	$ 27,585	$ 26,298	$ 25,548	$ 24,094	$ 23,487	$ 22,904	$ 22,871	$ 21,758	$ 118,077	$ 103,525	$ 91,020
Interest expense	5,522	5,991	5,923	5,211	4,606	3,656	3,097	2,659	2,439	2,332	2,094	2,024	22,647	14,018	8,889
Net interest income	24,375	24,338	23,644	23,073	22,979	22,642	22,451	21,435	21,048	20,572	20,777	19,734	95,430	89,507	82,131
Provision for loan losses	686	167	154	1,033	1,097	1,088	1,090	1,023	436	436	420	389	2,040	4,298
Earnings before income taxes	10,222	13,556	12,451	10,882	10,708	10,718	9,798	10,153	10,694	10,438	11,386	10,362
Net earnings	$ 7,972	$ 10,266	$ 9,516	$ 8,290	$ 9,833	$ 7,972	$ 7,309	$ 7,480	$ 3,574	$ 6,469	$ 6,988	$ 6,495	$ 36,044	$ 32,594	$ 23,526
Basic earnings per common share (in dollars per share)	$ 0.74	$ 0.95	$ 0.89	$ 0.77	$ 0.93	$ 0.75	$ 0.69	$ 0.71	$ 0.34	$ 0.62	$ 0.67	$ 0.63	$ 3.36	$ 3.09	$ 2.26
Diluted earnings per common share (in dollars per share)	$ 0.74	$ 0.95	$ 0.89	$ 0.77	$ 0.92	$ 0.75	$ 0.69	$ 0.71	$ 0.34	$ 0.62	$ 0.67	$ 0.63	$ 3.35	$ 3.08	$ 2.26