Wilson Bank Holding (WBHC) 10-Q 9 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 09, 2020
Document Information [Line Items]
Entity Central Index Key	0000885275
Entity Registrant Name	WILSON BANK HOLDING CO
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	0-20402
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1497076
Entity Address, Address Line One	623 West Main Street
Entity Address, City or Town	Lebanon
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37087
City Area Code	615
Local Phone Number	444-2265
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,984,050

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Assets
Loans	$ 2,288,195	$ 2,085,901
Less: Allowance for loan losses	(35,441)	(28,726)
Net loans	2,252,754	2,057,175
Available-for-sale, at market (amortized cost $565,109 and $420,207, respectively)	575,003	421,145
Loans held for sale	36,606	18,179
Interest bearing deposits	220,311	126,827
Restricted equity securities	5,089	4,680
Federal funds sold	675	20,000
Total earning assets	3,090,438	2,648,006
Cash and due from banks	24,871	12,943
Bank premises and equipment, net	58,870	60,295
Accrued interest receivable	7,985	5,945
Deferred income tax asset	4,697	6,136
Other real estate	1,030	697
Bank owned life insurance	34,979	31,762
Other assets	28,959	23,620
Goodwill	4,805	4,805
Total assets	3,256,634	2,794,209
Liabilities and Stockholders’ Equity
Deposits	2,833,582	2,417,605
Federal Home Loan Bank advances	17,183	23,613
Accrued interest and other liabilities	34,978	16,007
Total liabilities	2,885,743	2,457,225
Stockholders’ equity:
Common stock, $2.00 par value; authorized 50,000,000 shares, issued and outstanding 10,984,000 and 10,792,999 shares, respectively	21,968	21,586
Additional paid-in capital	92,582	82,249
Retained earnings	249,033	232,456
Net unrealized gains on available-for-sale securities, net of income taxes of $2,586 and $245, respectively	7,308	693
Total stockholders’ equity	370,891	336,984
Total liabilities and stockholders’ equity	$ 3,256,634	$ 2,794,209

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Available-for-sale, amortized cost	$ 565,109	$ 420,207
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)	10,984,000	10,792,999
Common stock, shares outstanding (in shares)	10,984,000	10,792,999
Net unrealized gains on available-for-sale securities, income taxes	$ 2,586	$ 245

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Interest income:
Interest and fees on loans	$ 28,590	$ 27,035	$ 85,120	$ 79,020
Interest and dividends on securities:
Taxable securities	1,739	2,318	5,609	6,428
Exempt from federal income taxes	346	217	859	535
Interest on loans held for sale	166	85	392	230
Interest on federal funds sold	0	113	56	171
Interest on balances held at depository institutions	91	517	485	1,652
Interest and dividends on restricted securities	29	44	96	144
Total interest income	30,961	30,329	92,617	88,180
Interest expense:
Interest on negotiable order of withdrawal accounts	294	619	1,064	1,807
Interest on money market and savings accounts	1,009	1,807	3,431	5,338
Interest on time deposits	2,685	3,371	8,509	9,566
Interest on federal funds purchased	0	4	0	4
Interest on Federal Home Loan Bank advances	124	190	410	410
Total interest expense	4,112	5,991	13,414	17,125
Net interest income before provision for loan losses	26,849	24,338	79,203	71,055
Provision for loan losses	1,038	167	6,631	1,354
Net interest income after provision for loan losses	25,811	24,171	72,572	69,701
Non-interest income:
Service charges on deposit accounts	1,391	1,756	4,159	5,114
Other fees and commissions	4,063	3,765	11,468	10,660
Income on BOLI and annuity contracts	214	204	609	608
Gain on sale of loans	3,775	1,870	6,808	5,131
Loss on the sale of fixed assets	(4)	(1)	(4)	(2)
Gain (loss) on sale of other real estate	(8)	(35)	652	(48)
Gain (loss) on sale of securities	0	41	425	(268)
Gain (loss) on sale of other assets	2	(3)	2	(3)
Other income	61	0	61	0
Total non-interest income	9,494	7,597	24,180	21,192
Salaries and employee benefits	11,956	10,440	34,573	31,101
Occupancy expenses, net	1,406	1,242	3,879	3,567
Advertising & public relations expense	702	540	1,790	1,638
Furniture and equipment expense	849	784	2,417	2,337
Data processing expense	1,298	1,161	3,715	3,136
ATM & interchange expense	1,054	867	2,805	2,529
Directors’ fees	142	142	439	404
Audit, legal & consulting expenses	233	372	620	1,096
Other operating expenses	2,996	2,664	9,175	8,196
Total non-interest expense	20,636	18,212	59,413	54,004
Earnings before income taxes	14,669	13,556	37,339	36,889
Income taxes	3,137	3,290	7,749	8,817
Net earnings	$ 11,532	$ 10,266	$ 29,590	$ 28,072
Weighted average number of common shares outstanding-basic (in shares)	10,963,411	10,766,738	10,907,251	10,729,065
Weighted average number of common shares outstanding-diluted (in shares)	10,991,167	10,786,752	10,932,925	10,746,130
Basic earnings per common share (in dollars per share)	$ 1.05	$ 0.95	$ 2.71	$ 2.62
Diluted earnings per common share (in dollars per share)	1.05	0.95	2.71	2.61
Cash dividends declared, per share (in dollars per share)	$ 0.60	$ 0.55	$ 1.20	$ 1.10

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net earnings	$ 11,532	$ 10,266	$ 29,590	$ 28,072
Other comprehensive earnings , net of tax:
Unrealized gains on available-for-sale securities arising during period, net of taxes of $6, $231, $2,452, and $2,653, respectively	16	655	6,929	7,499
Reclassification adjustment for net losses (gains) on the sale of securities included in net earnings, net of taxes of $0, $11, $111, and $70, respectively	0	(30)	(314)	198
Other comprehensive earnings	16	625	6,615	7,697
Comprehensive earnings	$ 11,548	$ 10,891	$ 36,205	$ 35,769

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Earnings (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Unrealized gains on available-for-sale securities arising during period, taxes	$ 6	$ 231	$ 2,452	$ 2,653
Reclassification adjustment for net losses on the sale of securities included in net earnings, taxes	$ 0	$ 11	$ 111	$ 70

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member]Common Stock Outstanding [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	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 (Accounting Standards Update 2016-02 [Member]) at Dec. 31, 2018	$ 0	$ 0	$ (27)	$ 0	$ (27)
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						25	412	0	0	437
Share based compensation expense						0	265	0	0	265
Net change in fair value of available-for-sale securities during the period, net of taxes						0	0	0	7,697	7,697
Net earnings for the quarter						0	0	28,072	0	28,072
Net earnings						0	0	28,072	0	28,072
Repurchase of common shares						(64)	(1,565)	0	0	(1,629)
Balance at Sep. 30, 2019						21,567	81,848	224,484	(8)	327,891
Balance at Jun. 30, 2019						21,390	77,331	220,100	(633)	318,188
Cash dividends declared						0	0	(5,882)	0	(5,882)
Issuance of shares of common stock pursuant to dividend reinvestment plan						175	4,408	0	0	4,583
Issuance of shares of common stock pursuant to exercise of stock options						2	26	0	0	28
Share based compensation expense						0	83	0	0	83
Net change in fair value of available-for-sale securities during the period, net of taxes						0	0	0	625	625
Net earnings for the quarter						0	0	10,266	0	10,266
Net earnings						0	0	10,266	0	10,266
Balance at Sep. 30, 2019						21,567	81,848	224,484	(8)	327,891
Balance at Dec. 31, 2019						21,586	82,249	232,456	693	336,984
Cash dividends declared						0	0	(13,013)	0	(13,013)
Issuance of shares of common stock pursuant to dividend reinvestment plan						361	9,695	0	0	10,056
Issuance of shares of common stock pursuant to exercise of stock options						21	326	0	0	347
Share based compensation expense						0	312	0	0	312
Net change in fair value of available-for-sale securities during the period, net of taxes						0	0	0	6,615	6,615
Net earnings for the quarter						0	0	29,590	0	29,590
Net earnings						0	0	29,590	0	29,590
Balance at Sep. 30, 2020						21,968	92,582	249,033	7,308	370,891
Balance at Jun. 30, 2020						21,789	87,592	244,038	7,292	360,711
Cash dividends declared						0	0	(6,537)	0	(6,537)
Issuance of shares of common stock pursuant to dividend reinvestment plan						178	4,870	0	0	5,048
Issuance of shares of common stock pursuant to exercise of stock options						1	21	0	0	22
Share based compensation expense						0	99	0	0	99
Net change in fair value of available-for-sale securities during the period, net of taxes						0	0	0	16	16
Net earnings for the quarter						0	0	11,532	0	11,532
Net earnings						0	0	11,532	0	11,532
Balance at Sep. 30, 2020						$ 21,968	$ 92,582	$ 249,033	$ 7,308	$ 370,891

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash dividends declared, per share (in dollars per share)	$ 0.60	$ 0.55	$ 1.20	$ 1.10
Issuance of shares of common stock pursuant to dividend reinvestment plan, shares (in shares)	88,953	87,712	180,424	179,199
Issuance of shares of common stock, shares (in shares)	509	919	10,577	12,428
Net change in fair value of available-for-sale securities during the period, taxes	$ 6	$ 220	$ 2,341	$ 2,723
Repurchase of common shares (in shares)				31,774

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Interest received	$ 93,855	$ 89,856
Fees and commissions received	15,690	15,774
Proceeds from sale of loans held for sale	151,014	114,385
Origination of loans held for sale	(162,633)	(112,553)
Interest paid	(13,968)	(16,104)
Cash paid to suppliers and employees	(49,250)	(48,143)
Income taxes paid	(10,290)	(8,915)
Net cash provided by operating activities	24,418	34,300
Cash flows from investing activities:
Proceeds from maturities, calls, and principal payments of available-for-sale securities	152,591	53,211
Proceeds from the sale of available-for-sale securities	24,028	37,325
Purchase of available-for-sale securities	(324,197)	(233,765)
Loans made to customers, net of repayments	(202,994)	59,366
Purchase of restricted equity securities	(409)	(1,668)
Purchase of bank owned life insurance and annuities	(4,662)	0
Purchase of premises and equipment	(1,734)	(3,229)
Proceeds from sale of other real estate	1,311	767
Proceeds from sale of other assets	4	14
Net cash used in investing activities	(356,062)	(87,979)
Cash flows from financing activities:
Net increase in non-interest bearing, savings and NOW deposit accounts	429,271	118,383
Net increase (decrease) in time deposits	(13,294)	26,628
Net increase (decrease) in Federal Home Loan Bank advances	(6,430)	26,413
Escrow payable, net	10,794	1,606
Common stock dividends paid	(13,013)	(11,725)
Proceeds from sale of common stock pursuant to dividend reinvestment plan	10,056	9,134
Repurchase of common stock	0	(1,629)
Proceeds from exercise of stock options	347	437
Net cash provided by financing activities	417,731	169,247
Net increase in cash and cash equivalents	86,087	115,568
Cash and cash equivalents at beginning of period	159,770	99,191
Cash and cash equivalents at end of period	245,857	214,759
Reconciliation of net earnings to net cash provided by operating activities:
Net earnings	29,590	28,072
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation, amortization, and accretion	6,256	4,642
Provision for loan losses	6,631	1,354
Loss (gain) on sale of other real estate	(652)	48
Loss (gain) on sale of securities	(425)	268
Share-based compensation expense	312	265
Loss (gain) on the sale of other assets	(2)	3
Loss on the sale of bank premises and equipment	4	2
Increase in derivative liability, net	177	0
Increase in loans held for sale	(18,427)	(3,299)
Deferred tax benefit	(902)	(1,017)
Increase in other assets, bank owned life insurance and annuity contract earnings, net	(3,891)	(3,379)
Decrease (increase) in interest receivable	(2,040)	20
Increase in other liabilities	9,980	5,381
Increase (decrease) in taxes payable	(1,639)	919
Increase (decrease) in interest payable	(554)	1,021
Total adjustments	(5,172)	6,228
Net cash provided by operating activities	24,418	34,300
Supplemental schedule of non-cash activities:
Unrealized gain in value of securities available-for-sale, net of taxes of $2,341 and $2,723 for the nine months ended September 30, 2020 and 2019, respectively	6,615	7,697
Non-cash transfers from loans to other real estate	992	847
Non-cash transfers from other real estate to loans	0	544
Non-cash transfers from loans to other assets	$ 5	$ 2

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Unrealized gain in value of securities available-for-sale, taxes	$ 2,341	$ 2,723

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1. Nature of Business Basis of Presentation 10 not 10 December 31, 2019 These consolidated financial statements include the accounts of the Company and the Bank. Significant intercompany transactions and accounts are eliminated in consolidation. Use of Estimates 10 December 31, 2019 no 10 December 31, 2019 Loans — Loans are charged off when management believes that the full collectability of the loan is unlikely. As such, a loan may Loans are placed on nonaccrual status when there is a significant deterioration in the financial condition of the borrower, which often is determined when the principal or interest on the loan is more than 90 not All loans that are placed on nonaccrual are further analyzed to determine if they should be classified as impaired loans. At December 31, 2019 September 30, 2020 no not not one may Allowance for Loan Losses — 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 Recently Issued Accounting Pronouncements ASU 2016 13, 326 2016 13 2016 13 ASU 2016 13 January 1, 2020. March 27, 2020, 2016 13, 60 19 December 31, 2020, We currently believe the adoption of ASU 2016 13 January 1, 2020 . September 30, 2020 , 2016 13 September 30, 2020 19, Prior to the CARES Act being signed and the Company’s decision to delay the implementation of CECL, the Company was completing its CECL implementation plan with a cross-functional working group, under the direction of the Chief Credit Officer along with our Chief Financial Officer. The working group also included individuals from various functional areas including credit, risk management, accounting and information technology, among others. The Company’s implementation plan included assessment and documentation of processes, internal controls and data sources; model development, documentation and validation; and system configuration, among other things. The Company contracted with a third 2016 13 2016 13 not 2016 13 not September 30, 2020 ASU 2017 04, 350 2017 04 2 2017 04 , not 2017 04 January 1, 2020, not ASU 2018 13, 820 2018 13 820. no 2018 13 January 1, 2020 not ASU 2020 4, 848 2020 4 2020 04 not December 31, 2022, December 31, 2022, 2020 4 December 31, 2022. 2020 4 not

Note 2 - Loans and Allowance fo

Note 2 - Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 2. For financial reporting purposes, the Company classifies its loan portfolio based on the underlying collateral utilized to secure each loan. This classification is consistent with that utilized in the Quarterly Report of Condition and Income filed by the Bank with the Federal Deposit Insurance Corporation (“FDIC”). The following schedule details the loans of the Company at September 30, 2020 December 31, 2019 (In Thousands) September 30, 2020 December 31, 2019 Mortgage loans on real estate: Residential 1-4 family $ 531,485 $ 511,250 Multifamily 123,650 97,104 Commercial 846,521 793,379 Construction and land development 430,599 425,185 Farmland 16,422 19,268 Second mortgages 9,239 10,760 Equity lines of credit 77,492 72,379 Total mortgage loans on real estate 2,035,408 1,929,325 Commercial loans 189,655 98,265 Agricultural loans 1,318 1,569 Consumer installment loans Personal 57,170 50,532 Credit cards 4,079 4,302 Total consumer installment loans 61,249 54,834 Other loans 9,474 9,049 Total loans before net deferred loan fees 2,297,104 2,093,042 Net deferred loan fees (8,909 ) (7,141 ) Total loans 2,288,195 2,085,901 Less: Allowance for loan losses (35,441 ) (28,726 ) Net loans $ 2,252,754 $ 2,057,175 Risk characteristics relevant to each portfolio segment are as follows: Construction and land development: may may may 1 4 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: September 30, 2020 may not may may may Consumer: may one five may The adequacy of the allowance for loan losses is assessed at the end of each calendar quarter. The level of the allowance is based upon evaluation of the loan portfolio, past loan loss experience, current asset quality trends, known and inherent risks in the portfolio, adverse situations that may Transactions in the allowance for loan losses for the nine September 30, 2020 2019 December 31, 2019 (In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total September 30, 2020 Allowance for loan losses: Beginning balance $ 7,144 1,117 11,114 5,997 187 123 889 1,044 1,111 28,726 Provision 820 528 3,865 513 (23 ) (27 ) 58 200 697 6,631 Charge-offs — — — — — — (7 ) (8 ) (714 ) (729 ) Recoveries 17 — 300 54 — 19 41 — 382 813 Ending balance $ 7,981 1,645 15,279 6,564 164 115 981 1,236 1,476 35,441 Ending balance individually evaluated for impairment $ 612 — 156 — — — — — — 768 Ending balance collectively evaluated for impairment $ 7,369 1,645 15,123 6,564 164 115 981 1,236 1,476 34,673 Loans: Ending balance $ 531,485 123,650 846,521 430,599 16,422 9,239 77,492 189,655 72,041 2,297,104 Ending balance individually evaluated for impairment $ 1,403 — 979 — — — — — — 2,382 Ending balance collectively evaluated for impairment $ 530,082 123,650 845,542 430,599 16,422 9,239 77,492 189,655 72,041 2,294,722 Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and 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 Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total September 30, 2019 Allowance for loan losses: Beginning balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Provision 285 (261 ) 1,632 (1,564 ) (23 ) 11 123 338 813 1,354 Charge-offs (14 ) — — — — — — (15 ) (824 ) (853 ) Recoveries 20 — — 408 — — — 15 267 710 Ending balance $ 6,588 1,220 11,385 5,928 198 129 854 960 1,123 28,385 Ending balance individually evaluated for impairment $ 789 — 915 — — — — — — 1,704 Ending balance collectively evaluated for impairment $ 5,799 1,220 10,470 5,928 198 129 854 960 1,123 26,681 Loans: Ending balance $ 468,772 106,072 745,080 410,494 20,425 11,204 69,666 90,450 67,602 1,989,765 Ending balance individually evaluated for impairment $ 2,648 — 3,195 — — — — — — 5,843 Ending balance collectively evaluated for impairment $ 466,124 106,072 741,885 410,494 20,425 11,204 69,666 90,450 67,602 1,983,922 Impaired Loans At September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2020 With no related allowance recorded: Residential 1-4 family $ 139 138 — 377 6 Multifamily — — — — — Commercial real estate 311 311 — 471 — Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 450 449 — 848 6 With related allowance recorded: Residential 1-4 family $ 1,267 1,265 612 1,335 49 Multifamily — — — — — Commercial real estate 672 668 156 891 24 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,939 1,933 768 2,226 73 Total Residential 1-4 family $ 1,406 1,403 612 1,712 55 Multifamily — — — — — Commercial real estate 983 979 156 1,362 24 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,389 2,382 768 3,074 79 In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income 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 With related 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 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 Impaired loans also include loans that the Bank may may may Not Troubled Debt Restructuring The Bank’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. These concessions typically result from the Bank’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 September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 (In thousands) Performing TDRs $ 2,168 $ 3,080 Nonperforming TDRs 638 1,467 Total TDRS $ 2,806 $ 4,547 The following table outlines the amount of each troubled debt restructuring, categorized by loan classification, made during the nine September 30, 2020 nine September 30, 2019 September 30, 2020 September 30, 2019 Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Residential 1-4 family — $ — $ — — $ — $ — Multifamily — — — — — — Commercial real estate 1 111 132 1 109 16 Construction — — — — — — Farmland — — — — — — Second mortgages — — — — — — Equity lines of credit — — — — — — Commercial — — — — — — Agricultural, installment and other — — — — — — Total 1 $ 111 $ 132 1 $ 109 $ 16 As of September 30, 2020 September 30, 2019 no twelve In response to the COVID- 19 March 2020 90 90 six may not March 1, 2020 December 31, 2020 60 19 September 30, 2020 As of September 30, 2020 to approximate December 31, 2019 not Potential problem loans, which include nonperforming loans, amounted to approxim ately million at September 30, 2020 and million a December 31, 2019 The following summary presents the Bank's loan balances by primary loan classification and the amount classified within each risk rating category. Pass rated loans include all credits other than those included in special mention, substandard and doubtful which are defined as follows: • Special mention loans have potential weaknesses that deserve management’s close attention. If left uncorrected, these potential weaknesses may • Substandard loans are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize liquidation of the debt. Substandard loans are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not • Doubtful loans have all the characteristics of substandard loans with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The Bank considers all doubtful loans to be impaired and places such loans on nonaccrual status. The following table is a summary of the Bank’s loan portfolio by risk rating at September 30, 2020 December 31, 2019 (In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, installment and other Total September 30, 2020 Credit Risk Profile by Internally Assigned Rating Pass $ 524,750 123,650 845,927 430,537 16,288 8,951 77,086 189,615 71,827 2,288,631 Special Mention 3,929 — — 32 80 170 311 — 126 4,648 Substandard 2,806 — 594 30 54 118 95 40 88 3,825 Doubtful — — — — — — — — — — Total $ 531,485 123,650 846,521 430,599 16,422 9,239 77,492 189,655 72,041 2,297,104 December 31, 2019 Credit Risk Profile by Internally Assigned Rating 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

Note 3 - Leases

Note 3 - Leases	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 3. Lessee Accounting The majority of leases in which the Company is the lessee are comprised of real estate property for branches and office space and are recorded as operating leases with terms extending through 2022. The following table represents lease assets and lease liabilities as of September 30, 2020 December 31, 2019 Lease right-of-use assets Classification September 30, 2020 December 31, 2019 Operating lease right-of-use assets Other Assets $ 3,922 2,573 Lease liabilities Classification September 30, 2020 December 31, 2019 Operating lease liabilities Other Liabilities $ 4,040 2,614

Note 4 - Debt and Equity Securi

Note 4 - Debt and Equity Securities	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 4. Debt and equity securities have been classified in the consolidated balance sheet according to management’s intent. Debt and equity securities at September 30, 2020 December 31, 2019 September 30, 2020 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Government-sponsored enterprises (GSEs) $ 116,457 $ 429 $ 78 $ 116,808 Mortgage-backed securities 296,845 6,877 607 303,115 Asset-backed securities 26,717 495 133 27,079 Corporate bonds 2,500 11 — 2,511 Obligations of states and political subdivisions 122,590 3,253 353 125,490 $ 565,109 $ 11,065 $ 1,171 $ 575,003 December 31, 2019 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. 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 Corporate bonds — — — — Obligations of states and political subdivisions 67,293 559 828 67,024 $ 420,207 $ 2,908 $ 1,970 $ 421,145 Included in mortgage-backed securities are collateralized mortgage obligations totaling $89,532,000 (fair value of $90,546,000) and $46,994,000 (fair value of $47,442,000) at September 30, 2020 December 31, 2019 The amortized cost and estimated market value of debt securities at September 30, 2020 may Available-For-Sale In Thousands Amortized Cost Estimated Market Value Due in one year or less $ 1,662 $ 1,663 Due after one year through five years 42,049 42,662 Due after five years through ten years 125,488 127,325 Due after ten years 395,910 403,353 $ 565,109 $ 575,003 The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses that are not September 30, 2020 December 31, 2019 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total September 30, 2020 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: GSEs $ 37,470 $ 78 14 $ — $ — — $ 37,470 $ 78 Mortgage-backed securities 66,980 586 23 2,096 21 11 69,076 607 Asset-backed securities 564 6 1 8,792 127 1 9,356 133 Corporate bonds — — — — — — — — Obligations of states and political subdivisions 30,180 335 18 697 18 1 30,877 353 $ 135,194 $ 1,005 56 $ 11,585 $ 166 13 $ 146,779 $ 1,171 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2019 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale 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 Corporate bonds — — — — — — — — 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 Unrealized losses on securities have not not September 30, 2020 not not not The carrying values of the Company’s investment securities could decline in the future if the financial condition of issuers deteriorates and management determines it is probable that the Company will not may

Note 5 - Derivatives

Note 5 - Derivatives	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 5. Derivatives Designated as Fair Value Hedges For derivative instruments that are designated and qualify as a fair value hedge, the gain or loss on the derivative instrument as well as the offsetting loss or gain on the hedged asset or liability attributable to the hedged risk are recognized in current earnings. The gain or loss on the derivative instrument is presented on the same income statement line item as the earnings effect of the hedged item. The Company utilizes interest rate swaps designated as fair value hedges to mitigate the effect of changing interest rates on the fair values of fixed rate loans. The hedging strategy on loans converts the fixed interest rates to LIBOR-based variable interest rates. These derivatives are designated as partial term hedges of selected cash flows covering specified periods of time prior to the maturity dates of the hedged loans. During the second 2020, one 1 A summary of the Company's fair value hedge relationships as of September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Notional Amount Estimated Fair Value Liability derivative Interest rate swap agreements - loans Other liabilities 9.67 0.65 % 1 month LIBOR $ 30,000 (390 ) — — The effects of fair value hedge relationships reported in interest income on loans on the consolidated statements of income for the nine September 30, 2020 2019 Nine Months Ended September 30, Gain (loss) on fair value hedging relationship 2020 2019 Interest rate swap agreements - loans: Hedged items $ 213 — Derivative designated as hedging instruments (390 ) — The following amounts were recorded on the balance sheet related to cumulative basis adjustments for fair value hedges at September 30, 2020 December 31, 2019 Carrying Amount of the Hedged Assets Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets Line item on the balance sheet September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Loans $ 30,000 — 213 — Mortgage Banking Derivatives C ommitments 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 September 30, 2020 and December 31, 2019 , the Company had approximately and , respectively, of interest rate lock commitments and approximately and , 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 and and derivative liabilities of and , respectively, at September 30, 2020 and December 31, 2019 . Changes in the fair values of these mortgage-banking derivatives are included in net gains on sale of loans. The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below (in thousands): In Thousands September 30, 2020 September 30, 2019 Forward contracts related to mortgage loans held for sale and interest rate contracts $ (90 ) 78 Interest rate contracts for customers 651 178 The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of September 30, 2020 December 31, 2019 In Thousands September 30, 2020 December 31, 2019 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 24,420 979 10,307 328 Forward contracts related to mortgage loans held-for-sale 34,750 (113 ) 14,000 (23 )

Note 6 - Equity Incentive Plans

Note 6 - Equity Incentive Plans	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 6. In April 2009, 2009 “2009 2009 April 14, 2009. 2009 2009 2009 2009 April 13, 2019, no may 2009 2009 September 30, 2020 2009 During the second 2016, 2016 2016 January 25, 2016 April 12, 2016. September 26, 2016, 2016 “2016 not may 2016 September 30, 2020 2016 September 30, 2020 2016 As of September 30, 2020 The following table summarizes information about stock options and cash-settled SARs for the nine September 30, 2020 2019 September 30, 2020 September 30, 2019 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 273,039 $ 41.19 277,820 $ 40.11 Granted 43,833 55.72 17,833 51.16 Exercised 15,477 36.90 13,278 35.51 Forfeited or expired 5,200 39.69 — — Outstanding at end of period 296,195 $ 43.59 282,375 $ 41.02 Options and SARs exercisable at September 30 156,700 $ 40.81 126,201 $ 39.88 As of September 30, 2020

Note 7 - Regulatory Capital

Note 7 - Regulatory Capital	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 7. Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities, and certain off-balance-sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. The final rules implementing Basel Committee on Banking Supervision’s capital guidelines for U.S. Banks (Basel III rules) became effective for the Company on January 1, 2015 January 1, 2019. Under the Basel III rules, in order to avoid limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers, a banking organization must hold a capital conservation buffer composed of Common Equity Tier 1 January 1, 2016 January 1, 2019. 2019 first nine 2020 2.5%. 2.5% not 2.5% 2.5% four not five not December 31, 2019 The Company’s and Wilson Bank’s actual capital amounts and ratios as of December 31, 2019 Actual Regulatory Minimum Capital Requirement with Basel III Capital Conservation Buffer 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 % Wilson Bank 359,576 14.9 252,675 10.5 Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 204,984 8.5 Wilson Bank 330,416 13.7 204,547 8.5 Common equity Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 168,810 7.0 Wilson Bank 330,416 13.7 168,451 7.0 Tier 1 capital to average assets: Consolidated 331,485 12.4 106,565 4.0 Wilson Bank 330,416 11.9 110,764 4.0 In 2018, 2018 $10.0 1 In October 2019, 1 9 not 9 1 Pursuant to the CARES Act, the required Community Bank Leverage Ratio was lowered to 7% December 31, 2020 60 19. The Company opted to take advantage of this rule effective January 1, 2020. not As a result of opting to utilize the Community Bank Leverage Ratio calculation, total off-balance sheet exposures must be 25% The Company and the Bank may January 1, 2020. Failure to meet statutorily mandated capital guidelines or more restrictive ratios separately established for a financial institution could subject a banking institution to a variety of enforcement remedies available to federal regulatory authorities, including issuance of a capital directive, the termination of deposit insurance by the FDIC, a prohibition on accepting or renewing brokered deposits, limitations on the rates of interest that the institution may The Company’s and Wilson Bank’s Community Bank Leverage Ratio as of September 30, 2020 Actual Regulatory Minimum Capital Requirement Community Bank Leverage Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2020 Community Bank Leverage Ratio: Consolidated $ 358,777 11.2 % $ 224,647 7.0 % (1) Wilson Bank 355,832 11.1 224,376 7.0 (1) ( 1 December 31, 2020 60 19.

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 8. FASB ASC 820, Fair Value Measurements and Disclosures 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. Assets Securities available-for-sale — 1 1 not 2 3 Hedged Loans Impaired loans — may 3 Other real estate owned — 3 Bank Owned Life Insurance — 3 not Mortgage loans held-for-sale 2 Mortgage banking derivatives 2 The following tables present the financial instruments carried at fair value as of September 30, 2020 December 31, 2019 820 Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2020 Hedged Loans $ 30,160 — 30,160 — Investment securities available-for-sale: U.S. Government sponsored enterprises 116,808 — 116,808 — Mortgage-backed securities 303,115 — 303,115 — Asset-backed securities 27,079 — 27,079 — Corporate bonds 2,511 — 2,511 — State and municipal securities 125,490 — 125,490 — Total investment securities available-for-sale 575,003 — 575,003 — Mortgage loans held for sale 36,606 — 36,606 — Derivatives 979 — 979 — Bank owned life insurance 34,979 — — 34,979 Total assets $ 677,727 — 642,748 34,979 Derivatives $ 503 — 503 — Total liabilities $ 503 — 503 — December 31, 2019 Hedged Loans $ — — — — Investment securities available-for-sale: U.S. Government sponsored enterprises 59,579 — 59,579 — Mortgage-backed securities 267,313 — 267,313 — Corporate bonds — — — — 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 — Derivatives 328 — 328 — Bank owned life insurance 31,762 — — 31,762 Total assets $ 471,414 — 439,652 31,762 Derivatives $ 23 — 23 — Total liabilities $ 23 — 23 — Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2020 Other real estate owned $ 1,030 — — 1,030 Impaired loans, net (¹) 1,621 — — 1,621 Total $ 2,651 — — 2,651 December 31, 2019 Other real estate owned $ 697 — — 697 Impaired loans, net (¹) 3,916 — — 3,916 Total $ 4,613 — — 4,613 ( 1 Amount is net of a valuation allowance of at September 30, 2020 and at December 31, 2019 as required by ASC 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 September 30, 2020 December 31, 2019 Valuation Techniques (2) Significant Unobservable Inputs 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 include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent. In the case of its investment securities portfolio, the Company monitors the valuation technique utilized by various pricing agencies to ascertain when transfers between levels have been affected. The nature of the remaining assets and liabilities is such that transfers in and out of any level are expected to be rare. For the nine September 30, 2020 no 1, 2 3. The table below includes a rollforward of the balance sheet amounts for the nine September 30, 2020 2019 3 3 3 3 For the Nine Months Ended September 30, 2020 2019 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 31,762 — $ 30,952 — Total realized gains included in income 609 — 608 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net 2,608 — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 34,979 — $ 31,560 — Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ 609 — $ 608 — The following methods and assumptions were used by the Company in estimating its fair value disclosures for financial instruments that are not not September 30, 2020 December 31, 2019 not may Cash and cash equivalents 1. Loans For variable-rate loans that reprice frequently and have no Deposits and Federal Home Loan Bank borrowings 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 valuation hierarchy of the Company’s financial instruments at September 30, 2020 December 31, 2019 Carrying/ Notional Estimated Quote Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters (in Thousands) Amount Fair Value (¹) (Level 1) (Level 2) (Level 3) September 30, 2020 Financial assets: Cash and cash equivalents $ 245,857 245,857 245,857 — — Loans, net 2,252,754 2,245,706 — — 2,245,706 Restricted equity securities 5,089 NA NA NA NA Accrued interest receivable 7,985 7,985 1 1,988 5,996 Financial liabilities: Deposits 2,833,582 2,711,573 — — 2,711,573 Federal Home Loan Bank borrowings 17,183 17,765 — — 17,765 Accrued interest payable 3,260 3,260 — — 3,260 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 borrowings 23,613 23,860 — — 23,860 Accrued interest payable 3,814 3,814 — — 3,814 ( 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 9 - Income Taxes

Note 9 - Income Taxes	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9. Accounting Standards Codification (“ASC”) 740, Income Taxes not” September 30, 2020 not September 30, 2020 As of and for the nine September 30, 2020 not The Company and the Bank file consolidated U.S. Federal and State of Tennessee income tax returns. The Company is currently open to audit under the statute of limitations by the State of Tennessee for the years ended December 31, 2016 2019 December 31, 2017 2019.

Note 10 - Earnings Per Share

Note 10 - Earnings Per Share	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 10. The computation of basic earnings per share is based on the weighted average number of common shares outstanding during the period, adjusted for stock splits. The computation of diluted earnings per share for the Company begins with the basic earnings per share and includes the effect of common shares contingently issuable from stock options. The following is a summary of components comprising basic and diluted earnings per share (“EPS”) for the three nine September 30, 2020 2019 Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (Dollars in Thousands Except Share and Per Share Amounts) (Dollars in Thousands Except Share and Per Share Amounts) Basic EPS Computation: Numerator – Earnings available to common stockholders $ 11,532 $ 10,266 $ 29,590 $ 28,072 Denominator – Weighted average number of common shares outstanding 10,963,411 10,766,738 10,907,251 10,729,065 Basic earnings per common share 1.05 $ 0.95 2.71 $ 2.62 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 11,532 $ 10,266 $ 29,590 $ 28,072 Denominator – Weighted average number of common shares outstanding 10,963,411 10,766,738 10,907,251 10,729,065 Dilutive effect of stock options 27,756 20,014 25,674 17,065 Weighted average diluted common shares outstanding 10,991,167 10,786,752 10,932,925 10,746,130 Diluted earnings per common share 1.05 $ 0.95 2.71 $ 2.61

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 11. In the normal course of business, the Bank has entered into off-balance sheet financial instruments which include commitments to extend credit (i.e., including unfunded lines of credit) and standby letters of credit. Commitments to extend credit are usually the result of lines of credit granted to existing borrowers under agreements that the total outstanding indebtedness will not may may Standby letters of credit are generally issued on behalf of an applicant (the Bank's customer) to a specifically named beneficiary and are the result of a particular business arrangement that exists between the applicant and the beneficiary. Standby letters of credit have fixed expiration dates and are usually for terms of two third The Bank follows the same credit policies and underwriting practices when making these commitments as it does for on-balance sheet instruments. Each customer’s creditworthiness is evaluated on a case-by-case basis, and the amount of collateral obtained, if any, is based on management’s credit evaluation of the customer. Collateral held varies but may The contractual amounts of these commitments are not not A summary of the Company’s total contractual amount for all off-balance sheet commitments at September 30, 2020 Commitments to extend credit $ 755,018,000 Standby letters of credit $ 78,023,000 The Bank originates residential mortgage loans, sells them to third not fourth 2018, not Each purchaser has specific guidelines and criteria for sellers of loans, and the risk of credit loss with regard to the principal amount of the loans sold is generally transferred to the purchasers upon sale. While the loans are sold without recourse, the purchase agreements require the Bank to make certain representations and warranties regarding the existence and sufficiency of file documentation and the absence of fraud by borrowers or other third To date, repurchase activity pursuant to the terms of these representations and warranties or due to early payoffs or payment defaults has been insignificant and has resulted in insignificant losses to the Company. Based on information currently available, management believes that the Bank does not may Various legal claims also arise from time to time in the normal course of business. In the opinion of management, the resolution of these claims outstanding at September 30, 2020 not

Note 12 - Pandemic Impact (COVI

Note 12 - Pandemic Impact (COVID-19)	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Effect of COVID-19 Pandemic [Text Block]	Note 12. 19 In March 2020, 19 April 2, 2020 May 2020, not 19 may 19 may As a result of the pandemic, many states and municipalities are facing a strain on resources and a reduction in tax collections. As a result, certain states and municipalities have asked for potential assistance from the Federal government to cover the cost of resource depletion and tax shortfalls. The ability of states and municipalities to fund shortfalls could have an affect on their ability to sustain debt maintenance, which would consequently impact the value of our municipal bond portfolio.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Nature of Business [Policy Text Block]	Nature of Business
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 10 not 10 December 31, 2019 These consolidated financial statements include the accounts of the Company and the Bank. Significant intercompany transactions and accounts are eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates 10 December 31, 2019 no 10 December 31, 2019
Financing Receivable [Policy Text Block]	Loans — Loans are charged off when management believes that the full collectability of the loan is unlikely. As such, a loan may Loans are placed on nonaccrual status when there is a significant deterioration in the financial condition of the borrower, which often is determined when the principal or interest on the loan is more than 90 not All loans that are placed on nonaccrual are further analyzed to determine if they should be classified as impaired loans. At December 31, 2019 September 30, 2020 no not not one may
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	Allowance for Loan Losses — 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
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements ASU 2016 13, 326 2016 13 2016 13 ASU 2016 13 January 1, 2020. March 27, 2020, 2016 13, 60 19 December 31, 2020, We currently believe the adoption of ASU 2016 13 January 1, 2020 . September 30, 2020 , 2016 13 September 30, 2020 19, Prior to the CARES Act being signed and the Company’s decision to delay the implementation of CECL, the Company was completing its CECL implementation plan with a cross-functional working group, under the direction of the Chief Credit Officer along with our Chief Financial Officer. The working group also included individuals from various functional areas including credit, risk management, accounting and information technology, among others. The Company’s implementation plan included assessment and documentation of processes, internal controls and data sources; model development, documentation and validation; and system configuration, among other things. The Company contracted with a third 2016 13 2016 13 not 2016 13 not September 30, 2020 ASU 2017 04, 350 2017 04 2 2017 04 , not 2017 04 January 1, 2020, not ASU 2018 13, 820 2018 13 820. no 2018 13 January 1, 2020 not ASU 2020 4, 848 2020 4 2020 04 not December 31, 2022, December 31, 2022, 2020 4 December 31, 2022. 2020 4 not

Note 2 - Loans and Allowance _2

Note 2 - Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(In Thousands) September 30, 2020 December 31, 2019 Mortgage loans on real estate: Residential 1-4 family $ 531,485 $ 511,250 Multifamily 123,650 97,104 Commercial 846,521 793,379 Construction and land development 430,599 425,185 Farmland 16,422 19,268 Second mortgages 9,239 10,760 Equity lines of credit 77,492 72,379 Total mortgage loans on real estate 2,035,408 1,929,325 Commercial loans 189,655 98,265 Agricultural loans 1,318 1,569 Consumer installment loans Personal 57,170 50,532 Credit cards 4,079 4,302 Total consumer installment loans 61,249 54,834 Other loans 9,474 9,049 Total loans before net deferred loan fees 2,297,104 2,093,042 Net deferred loan fees (8,909 ) (7,141 ) Total loans 2,288,195 2,085,901 Less: Allowance for loan losses (35,441 ) (28,726 ) Net loans $ 2,252,754 $ 2,057,175
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total September 30, 2020 Allowance for loan losses: Beginning balance $ 7,144 1,117 11,114 5,997 187 123 889 1,044 1,111 28,726 Provision 820 528 3,865 513 (23 ) (27 ) 58 200 697 6,631 Charge-offs — — — — — — (7 ) (8 ) (714 ) (729 ) Recoveries 17 — 300 54 — 19 41 — 382 813 Ending balance $ 7,981 1,645 15,279 6,564 164 115 981 1,236 1,476 35,441 Ending balance individually evaluated for impairment $ 612 — 156 — — — — — — 768 Ending balance collectively evaluated for impairment $ 7,369 1,645 15,123 6,564 164 115 981 1,236 1,476 34,673 Loans: Ending balance $ 531,485 123,650 846,521 430,599 16,422 9,239 77,492 189,655 72,041 2,297,104 Ending balance individually evaluated for impairment $ 1,403 — 979 — — — — — — 2,382 Ending balance collectively evaluated for impairment $ 530,082 123,650 845,542 430,599 16,422 9,239 77,492 189,655 72,041 2,294,722 Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and 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 Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, Installment and Other Total September 30, 2019 Allowance for loan losses: Beginning balance $ 6,297 1,481 9,753 7,084 221 118 731 622 867 27,174 Provision 285 (261 ) 1,632 (1,564 ) (23 ) 11 123 338 813 1,354 Charge-offs (14 ) — — — — — — (15 ) (824 ) (853 ) Recoveries 20 — — 408 — — — 15 267 710 Ending balance $ 6,588 1,220 11,385 5,928 198 129 854 960 1,123 28,385 Ending balance individually evaluated for impairment $ 789 — 915 — — — — — — 1,704 Ending balance collectively evaluated for impairment $ 5,799 1,220 10,470 5,928 198 129 854 960 1,123 26,681 Loans: Ending balance $ 468,772 106,072 745,080 410,494 20,425 11,204 69,666 90,450 67,602 1,989,765 Ending balance individually evaluated for impairment $ 2,648 — 3,195 — — — — — — 5,843 Ending balance collectively evaluated for impairment $ 466,124 106,072 741,885 410,494 20,425 11,204 69,666 90,450 67,602 1,983,922
Impaired Financing Receivables [Table Text Block]	In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized September 30, 2020 With no related allowance recorded: Residential 1-4 family $ 139 138 — 377 6 Multifamily — — — — — Commercial real estate 311 311 — 471 — Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 450 449 — 848 6 With related allowance recorded: Residential 1-4 family $ 1,267 1,265 612 1,335 49 Multifamily — — — — — Commercial real estate 672 668 156 891 24 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 1,939 1,933 768 2,226 73 Total Residential 1-4 family $ 1,406 1,403 612 1,712 55 Multifamily — — — — — Commercial real estate 983 979 156 1,362 24 Construction — — — — — Farmland — — — — — Second mortgages — — — — — Equity lines of credit — — — — — Commercial — — — — — Agricultural, installment and other — — — — — $ 2,389 2,382 768 3,074 79 In Thousands Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income 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 With related 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 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
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	September 30, 2020 December 31, 2019 (In thousands) Performing TDRs $ 2,168 $ 3,080 Nonperforming TDRs 638 1,467 Total TDRS $ 2,806 $ 4,547 September 30, 2020 September 30, 2019 Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Number of Contracts Pre Modification Outstanding Recorded Investment Post Modification Outstanding Recorded Investment, Net of Related Allowance Residential 1-4 family — $ — $ — — $ — $ — Multifamily — — — — — — Commercial real estate 1 111 132 1 109 16 Construction — — — — — — Farmland — — — — — — Second mortgages — — — — — — Equity lines of credit — — — — — — Commercial — — — — — — Agricultural, installment and other — — — — — — Total 1 $ 111 $ 132 1 $ 109 $ 16
Financing Receivable Credit Quality Indicators [Table Text Block]	(In Thousands) Residential 1-4 Family Multifamily Commercial Real Estate Construction Farmland Second Mortgages Equity Lines of Credit Commercial Agricultural, installment and other Total September 30, 2020 Credit Risk Profile by Internally Assigned Rating Pass $ 524,750 123,650 845,927 430,537 16,288 8,951 77,086 189,615 71,827 2,288,631 Special Mention 3,929 — — 32 80 170 311 — 126 4,648 Substandard 2,806 — 594 30 54 118 95 40 88 3,825 Doubtful — — — — — — — — — — Total $ 531,485 123,650 846,521 430,599 16,422 9,239 77,492 189,655 72,041 2,297,104 December 31, 2019 Credit Risk Profile by Internally Assigned Rating 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

Note 3 - Leases (Tables)

Note 3 - Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Assets and Liabilities, Lessee [Table Text Block]	Lease right-of-use assets Classification September 30, 2020 December 31, 2019 Operating lease right-of-use assets Other Assets $ 3,922 2,573 Lease liabilities Classification September 30, 2020 December 31, 2019 Operating lease liabilities Other Liabilities $ 4,040 2,614

Note 4 - Debt and Equity Secu_2

Note 4 - Debt and Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Marketable Securities [Table Text Block]	September 30, 2020 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Government-sponsored enterprises (GSEs) $ 116,457 $ 429 $ 78 $ 116,808 Mortgage-backed securities 296,845 6,877 607 303,115 Asset-backed securities 26,717 495 133 27,079 Corporate bonds 2,500 11 — 2,511 Obligations of states and political subdivisions 122,590 3,253 353 125,490 $ 565,109 $ 11,065 $ 1,171 $ 575,003 December 31, 2019 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. 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 Corporate bonds — — — — Obligations of states and political subdivisions 67,293 559 828 67,024 $ 420,207 $ 2,908 $ 1,970 $ 421,145
Investments Classified by Contractual Maturity Date [Table Text Block]	Available-For-Sale In Thousands Amortized Cost Estimated Market Value Due in one year or less $ 1,662 $ 1,663 Due after one year through five years 42,049 42,662 Due after five years through ten years 125,488 127,325 Due after ten years 395,910 403,353 $ 565,109 $ 575,003
Schedule of Unrealized Loss on Investments [Table Text Block]	In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total September 30, 2020 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: GSEs $ 37,470 $ 78 14 $ — $ — — $ 37,470 $ 78 Mortgage-backed securities 66,980 586 23 2,096 21 11 69,076 607 Asset-backed securities 564 6 1 8,792 127 1 9,356 133 Corporate bonds — — — — — — — — Obligations of states and political subdivisions 30,180 335 18 697 18 1 30,877 353 $ 135,194 $ 1,005 56 $ 11,585 $ 166 13 $ 146,779 $ 1,171 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2019 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale 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 Corporate bonds — — — — — — — — 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

Note 5 - Derivatives (Tables)

Note 5 - Derivatives (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Summary of Fair Value Hedge Relationships [Table Text Block]	September 30, 2020 December 31, 2019 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Notional Amount Estimated Fair Value Liability derivative Interest rate swap agreements - loans Other liabilities 9.67 0.65 % 1 month LIBOR $ 30,000 (390 ) — —
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location [Table Text Block]	Carrying Amount of the Hedged Assets Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets Line item on the balance sheet September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Loans $ 30,000 — 213 —
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	In Thousands September 30, 2020 December 31, 2019 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 24,420 979 10,307 328 Forward contracts related to mortgage loans held-for-sale 34,750 (113 ) 14,000 (23 )
Interest Rate Swap [Member]
Notes Tables
Derivative Instruments, Gain (Loss) [Table Text Block]	Nine Months Ended September 30, Gain (loss) on fair value hedging relationship 2020 2019 Interest rate swap agreements - loans: Hedged items $ 213 — Derivative designated as hedging instruments (390 ) —
Mortgage Banking Derivatives [Member]
Notes Tables
Derivative Instruments, Gain (Loss) [Table Text Block]	In Thousands September 30, 2020 September 30, 2019 Forward contracts related to mortgage loans held for sale and interest rate contracts $ (90 ) 78 Interest rate contracts for customers 651 178

Note 6 - Equity Incentive Pla_2

Note 6 - Equity Incentive Plans (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	September 30, 2020 September 30, 2019 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 273,039 $ 41.19 277,820 $ 40.11 Granted 43,833 55.72 17,833 51.16 Exercised 15,477 36.90 13,278 35.51 Forfeited or expired 5,200 39.69 — — Outstanding at end of period 296,195 $ 43.59 282,375 $ 41.02 Options and SARs exercisable at September 30 156,700 $ 40.81 126,201 $ 39.88

Note 7 - Regulatory Capital (Ta

Note 7 - Regulatory Capital (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Actual Regulatory Minimum Capital Requirement with Basel III Capital Conservation Buffer 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 % Wilson Bank 359,576 14.9 252,675 10.5 Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 204,984 8.5 Wilson Bank 330,416 13.7 204,547 8.5 Common equity Tier 1 capital to risk weighted assets: Consolidated 331,485 13.7 168,810 7.0 Wilson Bank 330,416 13.7 168,451 7.0 Tier 1 capital to average assets: Consolidated 331,485 12.4 106,565 4.0 Wilson Bank 330,416 11.9 110,764 4.0 Actual Regulatory Minimum Capital Requirement Community Bank Leverage Ratio Amount Ratio Amount Ratio (dollars in thousands) September 30, 2020 Community Bank Leverage Ratio: Consolidated $ 358,777 11.2 % $ 224,647 7.0 % (1) Wilson Bank 355,832 11.1 224,376 7.0 (1)

Note 8 - Fair Value Measureme_2

Note 8 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Assets and Liabilities Measured at Fair Value on a Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2020 Hedged Loans $ 30,160 — 30,160 — Investment securities available-for-sale: U.S. Government sponsored enterprises 116,808 — 116,808 — Mortgage-backed securities 303,115 — 303,115 — Asset-backed securities 27,079 — 27,079 — Corporate bonds 2,511 — 2,511 — State and municipal securities 125,490 — 125,490 — Total investment securities available-for-sale 575,003 — 575,003 — Mortgage loans held for sale 36,606 — 36,606 — Derivatives 979 — 979 — Bank owned life insurance 34,979 — — 34,979 Total assets $ 677,727 — 642,748 34,979 Derivatives $ 503 — 503 — Total liabilities $ 503 — 503 — December 31, 2019 Hedged Loans $ — — — — Investment securities available-for-sale: U.S. Government sponsored enterprises 59,579 — 59,579 — Mortgage-backed securities 267,313 — 267,313 — Corporate bonds — — — — 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 — Derivatives 328 — 328 — Bank owned life insurance 31,762 — — 31,762 Total assets $ 471,414 — 439,652 31,762 Derivatives $ 23 — 23 — Total liabilities $ 23 — 23 —
Fair Value Measurements, Nonrecurring [Table Text Block]	Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis (In Thousands) Total Carrying Value in the Consolidated Balance Sheet Quoted Market Prices in an Active Market (Level 1) Models with Significant Observable Market Parameters (Level 2) Models with Significant Unobservable Market Parameters (Level 3) September 30, 2020 Other real estate owned $ 1,030 — — 1,030 Impaired loans, net (¹) 1,621 — — 1,621 Total $ 2,651 — — 2,651 December 31, 2019 Other real estate owned $ 697 — — 697 Impaired loans, net (¹) 3,916 — — 3,916 Total $ 4,613 — — 4,613
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Valuation Techniques (2) Significant Unobservable Inputs 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 include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	For the Nine Months Ended September 30, 2020 2019 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 31,762 — $ 30,952 — Total realized gains included in income 609 — 608 — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30 — — — — Purchases, issuances and settlements, net 2,608 — — — Transfers out of Level 3 — — — — Fair value, September 30 $ 34,979 — $ 31,560 — Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet at September 30 $ 609 — $ 608 —
Fair Value, by Balance Sheet Grouping [Table Text Block]	Carrying/ Notional Estimated Quote Market Prices in an Active Market Models with Significant Observable Market Parameters Models with Significant Unobservable Market Parameters (in Thousands) Amount Fair Value (¹) (Level 1) (Level 2) (Level 3) September 30, 2020 Financial assets: Cash and cash equivalents $ 245,857 245,857 245,857 — — Loans, net 2,252,754 2,245,706 — — 2,245,706 Restricted equity securities 5,089 NA NA NA NA Accrued interest receivable 7,985 7,985 1 1,988 5,996 Financial liabilities: Deposits 2,833,582 2,711,573 — — 2,711,573 Federal Home Loan Bank borrowings 17,183 17,765 — — 17,765 Accrued interest payable 3,260 3,260 — — 3,260 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 borrowings 23,613 23,860 — — 23,860 Accrued interest payable 3,814 3,814 — — 3,814

Note 10 - Earnings Per Share (T

Note 10 - Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (Dollars in Thousands Except Share and Per Share Amounts) (Dollars in Thousands Except Share and Per Share Amounts) Basic EPS Computation: Numerator – Earnings available to common stockholders $ 11,532 $ 10,266 $ 29,590 $ 28,072 Denominator – Weighted average number of common shares outstanding 10,963,411 10,766,738 10,907,251 10,729,065 Basic earnings per common share 1.05 $ 0.95 2.71 $ 2.62 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 11,532 $ 10,266 $ 29,590 $ 28,072 Denominator – Weighted average number of common shares outstanding 10,963,411 10,766,738 10,907,251 10,729,065 Dilutive effect of stock options 27,756 20,014 25,674 17,065 Weighted average diluted common shares outstanding 10,991,167 10,786,752 10,932,925 10,746,130 Diluted earnings per common share 1.05 $ 0.95 2.71 $ 2.61

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	Commitments to extend credit $ 755,018,000 Standby letters of credit $ 78,023,000

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)	Sep. 30, 2020USD ($)	Jan. 01, 2020	Dec. 31, 2019
Financing Receivable, Nonaccural, Not Impaired, Number of Positions	0		0
Financing Receivable, Threshold for Individually Evaluated for Impairment	$ 500,000
Financing Receivable, Maximum for Measurement Using Allocation Rate	$ 500,000
Minimum [Member] | Pro Forma [Member] | COVID 19 [Member]
Allowance for Loan and Lease Losses, Period Increase (Decrease), Percentage	4.00%
Minimum [Member] | Accounting Standards Update 2016-13 [Member] | Pro Forma [Member]
Allowance for Loan and Lease Losses, Period Increase (Decrease), Percentage	4.00%	4.00%
Maximum [Member] | Pro Forma [Member] | COVID 19 [Member]
Allowance for Loan and Lease Losses, Period Increase (Decrease), Percentage	6.00%
Maximum [Member] | Accounting Standards Update 2016-13 [Member] | Pro Forma [Member]
Allowance for Loan and Lease Losses, Period Increase (Decrease), Percentage	6.00%	6.00%

Note 2 - Loans and Allowance _3

Note 2 - Loans and Allowance for Loan Losses (Details Textual)	9 Months Ended	12 Months Ended
	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2020USD ($)	Sep. 30, 2019USD ($)
Loans and Leases Receivable, Gross, Total	$ 2,297,104,000	$ 2,093,042,000		$ 1,989,765,000
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest		$ 2,600,000	$ 311,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Number of Payment Deferrals	48
Financing Receivable, Deferred Payments	$ 79,100,000
Mortgage Loans in Process of Foreclosure, Amount	134,000	$ 0
Potential Problem Loans	8,500,000	10,700,000
Real Estate Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	2,035,408,000	1,929,325,000
Commercial Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	189,655,000	98,265,000		$ 90,450,000
Commercial Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member]
Loans and Leases Receivable, Gross, Total	84,700,000
Consumer Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	$ 61,249,000	$ 54,834,000
Minimum [Member] | Real Estate Portfolio Segment [Member]
Financing Receivable, Amortization Period (Year)	15 years
Financing Receivable, Maturity Period (Year)	5 years
Minimum [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Maturity Period (Year)	1 year
Maximum [Member] | Real Estate Portfolio Segment [Member]
Financing Receivable, Amortization Period (Year)	30 years
Financing Receivable, Maturity Period (Year)	15 years
Maximum [Member] | Consumer Portfolio Segment [Member]
Financing Receivable, Maturity Period (Year)	5 years

Note 2 - Loans and Allowance _4

Note 2 - Loans and Allowance for Loan Losses - Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Loans, gross	$ 2,297,104	$ 2,093,042	$ 1,989,765
Net deferred loan fees	(8,909)	(7,141)
Total loans	2,288,195	2,085,901
Less: Allowance for loan losses	(35,441)	(28,726)	(28,385)	$ (27,174)
Net loans	2,252,754	2,057,175
Real Estate Portfolio Segment [Member]
Loans, gross	2,035,408	1,929,325
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	531,485	511,250	468,772
Less: Allowance for loan losses	(7,981)	(7,144)	(6,588)	(6,297)
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	123,650	97,104	106,072
Less: Allowance for loan losses	(1,645)	(1,117)	(1,220)	(1,481)
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	846,521	793,379	745,080
Less: Allowance for loan losses	(15,279)	(11,114)	(11,385)	(9,753)
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	430,599	425,185	410,494
Less: Allowance for loan losses	(6,564)	(5,997)	(5,928)	(7,084)
Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	16,422	19,268	20,425
Less: Allowance for loan losses	(164)	(187)	(198)	(221)
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	9,239	10,760	11,204
Less: Allowance for loan losses	(115)	(123)	(129)	(118)
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	77,492	72,379	69,666
Less: Allowance for loan losses	(981)	(889)	(854)	(731)
Commercial Portfolio Segment [Member]
Loans, gross	189,655	98,265	90,450
Less: Allowance for loan losses	(1,236)	(1,044)	$ (960)	$ (622)
Agricultural Portfolio Segment [Member]
Loans, gross	1,318	1,569
Consumer Portfolio Segment [Member]
Loans, gross	61,249	54,834
Consumer Portfolio Segment [Member] | Personal Loan [Member]
Loans, gross	57,170	50,532
Consumer Portfolio Segment [Member] | Credit Card Receivable [Member]
Loans, gross	4,079	4,302
Unallocated Financing Receivables [Member]
Loans, gross	$ 9,474	$ 9,049

Note 2 - Loans and Allowance _5

Note 2 - Loans and Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Beginning balance	$ 28,726	$ 27,174	$ 27,174
Provision	6,631	1,354	2,040
Charge-offs	(729)	(853)	(1,363)
Recoveries	813	710	875
Ending balance	35,441	28,385	28,726
Ending balance individually evaluated for impairment	768	1,704	1,136
Ending balance collectively evaluated for impairment	34,673	26,681	27,590
Loans and Leases Receivable, Gross, Total	2,297,104	1,989,765	2,093,042
Ending balance individually evaluated for impairment	2,382	5,843	5,040
Ending balance collectively evaluated for impairment	2,294,722	1,983,922	2,088,002
Real Estate Portfolio Segment [Member]
Loans and Leases Receivable, Gross, Total	2,035,408		1,929,325
Commercial Portfolio Segment [Member]
Beginning balance	1,044	622	622
Provision	200	338	422
Charge-offs	(8)	(15)	(15)
Recoveries	0	15	15
Ending balance	1,236	960	1,044
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	1,236	960	1,044
Loans and Leases Receivable, Gross, Total	189,655	90,450	98,265
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	189,655	90,450	98,265
Agricultural Installment and Other Portfolio Segment [Member]
Beginning balance	1,111	867	867
Provision	697	813	1,041
Charge-offs	(714)	(824)	(1,160)
Recoveries	382	267	363
Ending balance	1,476	1,123	1,111
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	1,476	1,123	1,111
Loans and Leases Receivable, Gross, Total	72,041	67,602	65,452
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	72,041	67,602	65,452
Residential 1 to 4 Family [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	7,144	6,297	6,297
Provision	820	285	838
Charge-offs	0	(14)	(15)
Recoveries	17	20	24
Ending balance	7,981	6,588	7,144
Ending balance individually evaluated for impairment	612	789	795
Ending balance collectively evaluated for impairment	7,369	5,799	6,349
Loans and Leases Receivable, Gross, Total	531,485	468,772	511,250
Ending balance individually evaluated for impairment	1,403	2,648	2,569
Ending balance collectively evaluated for impairment	530,082	466,124	508,681
Multifamily Real Estate [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	1,117	1,481	1,481
Provision	528	(261)	(364)
Charge-offs	0	0	0
Recoveries	0	0	0
Ending balance	1,645	1,220	1,117
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	1,645	1,220	1,117
Loans and Leases Receivable, Gross, Total	123,650	106,072	97,104
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	123,650	106,072	97,104
Commercial Real Estate [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	11,114	9,753	9,753
Provision	3,865	1,632	1,484
Charge-offs	0	0	(173)
Recoveries	300	0	50
Ending balance	15,279	11,385	11,114
Ending balance individually evaluated for impairment	156	915	341
Ending balance collectively evaluated for impairment	15,123	10,470	10,773
Loans and Leases Receivable, Gross, Total	846,521	745,080	793,379
Ending balance individually evaluated for impairment	979	3,195	2,471
Ending balance collectively evaluated for impairment	845,542	741,885	790,908
Construction Loans [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	5,997	7,084	7,084
Provision	513	(1,564)	(1,510)
Charge-offs	0	0	0
Recoveries	54	408	423
Ending balance	6,564	5,928	5,997
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	6,564	5,928	5,997
Loans and Leases Receivable, Gross, Total	430,599	410,494	425,185
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	430,599	410,494	425,185
Farmland [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	187	221	221
Provision	(23)	(23)	(34)
Charge-offs	0	0	0
Recoveries	0	0	0
Ending balance	164	198	187
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	164	198	187
Loans and Leases Receivable, Gross, Total	16,422	20,425	19,268
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	16,422	20,425	19,268
Second Mortgages [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	123	118	118
Provision	(27)	11	5
Charge-offs	0	0	0
Recoveries	19	0	0
Ending balance	115	129	123
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	115	129	123
Loans and Leases Receivable, Gross, Total	9,239	11,204	10,760
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	9,239	11,204	10,760
Home Equity Line of Credit [Member] | Real Estate Portfolio Segment [Member]
Beginning balance	889	731	731
Provision	58	123	158
Charge-offs	(7)	0	0
Recoveries	41	0	0
Ending balance	981	854	889
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	981	854	889
Loans and Leases Receivable, Gross, Total	77,492	69,666	72,379
Ending balance individually evaluated for impairment	0	0	0
Ending balance collectively evaluated for impairment	$ 77,492	$ 69,666	$ 72,379

Note 2 - Loans and Allowance _6

Note 2 - Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Recorded Investment, with no related allowance	$ 450,000	$ 2,041,000
Unpaid Principal Balance, with no related allowance	449,000	2,588,000
Average Recorded Investment, with no related allowance	848,000	2,000,000
Interest Income Recognized, with no related allowance	6,000	116,000
Recorded Investment, with related allowance	1,939,000	3,011,000
Unpaid Principal Balance, with related allowance	1,933,000	3,000,000
Related Allowance	768,000	1,136,000
Average Recorded Investment, with related allowance	2,226,000	3,605,000
Interest Income Recognized, with related allowance	73,000	100,000
Recorded Investment	2,389,000	5,052,000
Unpaid Principal Balance	2,382,000	5,588,000
Average Recorded Investment	3,074,000	5,605,000
Interest Income Recognized	79,000	216,000
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Recorded Investment, with no related allowance	139,000	1,090,000
Unpaid Principal Balance, with no related allowance	138,000	1,464,000
Average Recorded Investment, with no related allowance	377,000	1,090,000
Interest Income Recognized, with no related allowance	6,000	99,000
Recorded Investment, with related allowance	1,267,000	1,489,000
Unpaid Principal Balance, with related allowance	1,265,000	1,480,000
Related Allowance	612,000	795,000
Average Recorded Investment, with related allowance	1,335,000	1,590,000
Interest Income Recognized, with related allowance	49,000	83,000
Recorded Investment	1,406,000	2,579,000
Unpaid Principal Balance	1,403,000	2,944,000
Average Recorded Investment	1,712,000	2,680,000
Interest Income Recognized	55,000	182,000
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
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	311,000	951,000
Unpaid Principal Balance, with no related allowance	311,000	1,124,000
Average Recorded Investment, with no related allowance	471,000	910,000
Interest Income Recognized, with no related allowance	0	17,000
Recorded Investment, with related allowance	672,000	1,522,000
Unpaid Principal Balance, with related allowance	668,000	1,520,000
Related Allowance	156,000	341,000
Average Recorded Investment, with related allowance	891,000	2,015,000
Interest Income Recognized, with related allowance	24,000	17,000
Recorded Investment	983,000	2,473,000
Unpaid Principal Balance	979,000	2,644,000
Average Recorded Investment	1,362,000	2,925,000
Interest Income Recognized	24,000	34,000
Real Estate Portfolio Segment [Member] | Construction Loans [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
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] | 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
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] | 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
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
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
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
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 - Troubled Debt Restructuring (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Total TDRS	$ 2,806		$ 4,547
Number of Contracts	1	1
Pre Modification Outstanding Recorded Investment	$ 111	$ 109
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 132	$ 16
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	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Residential 1 to 4 Family [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
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	1	1
Pre Modification Outstanding Recorded Investment	$ 111	$ 109
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 132	$ 16
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	2,168		3,080
Nonperforming Financial Instruments [Member]
Total TDRS	$ 638		$ 1,467

Note 2 - Loans and Allowance _8

Note 2 - Loans and Allowance for Loan Losses - Loan Portfolio by Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Loans, gross	$ 2,297,104	$ 2,093,042	$ 1,989,765
Pass [Member]
Loans, gross	2,288,631	2,082,391
Special Mention [Member]
Loans, gross	4,648	3,936
Substandard [Member]
Loans, gross	3,825	6,715
Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member]
Loans, gross	2,035,408	1,929,325
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	531,485	511,250	468,772
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Pass [Member]
Loans, gross	524,750	503,861
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Special Mention [Member]
Loans, gross	3,929	2,923
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Substandard [Member]
Loans, gross	2,806	4,466
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member]
Loans, gross	123,650	97,104	106,072
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Pass [Member]
Loans, gross	123,650	97,104
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Special Mention [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Substandard [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Multifamily Real Estate [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]
Loans, gross	846,521	793,379	745,080
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Pass [Member]
Loans, gross	845,927	791,610
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Special Mention [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Substandard [Member]
Loans, gross	594	1,769
Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Construction Loans [Member]
Loans, gross	430,599	425,185	410,494
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]
Loans, gross	430,537	424,517
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]
Loans, gross	32	635
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]
Loans, gross	30	33
Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Farmland [Member]
Loans, gross	16,422	19,268	20,425
Real Estate Portfolio Segment [Member] | Farmland [Member] | Pass [Member]
Loans, gross	16,288	19,106
Real Estate Portfolio Segment [Member] | Farmland [Member] | Special Mention [Member]
Loans, gross	80	103
Real Estate Portfolio Segment [Member] | Farmland [Member] | Substandard [Member]
Loans, gross	54	59
Real Estate Portfolio Segment [Member] | Farmland [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Second Mortgages [Member]
Loans, gross	9,239	10,760	11,204
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Pass [Member]
Loans, gross	8,951	10,458
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Special Mention [Member]
Loans, gross	170	174
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Substandard [Member]
Loans, gross	118	128
Real Estate Portfolio Segment [Member] | Second Mortgages [Member] | Doubtful [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member]
Loans, gross	77,492	72,379	69,666
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Pass [Member]
Loans, gross	77,086	72,237
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Special Mention [Member]
Loans, gross	311	0
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Substandard [Member]
Loans, gross	95	142
Real Estate Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Doubtful [Member]
Loans, gross	0	0
Commercial Portfolio Segment [Member]
Loans, gross	189,655	98,265	90,450
Commercial Portfolio Segment [Member] | Pass [Member]
Loans, gross	189,615	98,243
Commercial Portfolio Segment [Member] | Special Mention [Member]
Loans, gross	0	0
Commercial Portfolio Segment [Member] | Substandard [Member]
Loans, gross	40	22
Commercial Portfolio Segment [Member] | Doubtful [Member]
Loans, gross	0	0
Agricultural Installment and Other Portfolio Segment [Member]
Loans, gross	72,041	65,452	$ 67,602
Agricultural Installment and Other Portfolio Segment [Member] | Pass [Member]
Loans, gross	71,827	65,255
Agricultural Installment and Other Portfolio Segment [Member] | Special Mention [Member]
Loans, gross	126	101
Agricultural Installment and Other Portfolio Segment [Member] | Substandard [Member]
Loans, gross	88	96
Agricultural Installment and Other Portfolio Segment [Member] | Doubtful [Member]
Loans, gross	$ 0	$ 0

Note 3 - Leases - Lease Assets

Note 3 - Leases - Lease Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Other Assets [Member]
Operating lease right-of-use assets	$ 3,922	$ 2,573
Other Liabilities [Member]
Operating lease liabilities	$ 4,040	$ 2,614

Note 4 - Debt and Equity Secu_3

Note 4 - Debt and Equity Securities (Details Textual) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale, Amortized Cost, Total	$ 565,109,000	$ 420,207,000
Debt Securities, Available-for-sale, Total	575,003,000	421,145,000
Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-sale, Amortized Cost, Total	89,532,000	46,994,000
Debt Securities, Available-for-sale, Total	$ 90,546,000	$ 47,442,000

Note 4 - Debt and Equity Secu_4

Note 4 - Debt and Equity Securities - Debt and Equity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Available-for-sale, amortized cost	$ 565,109	$ 420,207
Securities, Available-for-sale, Gross Unrealized Gains	11,065	2,908
Securities, Available-for-sale, Gross Unrealized Losses	1,171	1,970
Debt Securities, Available-for-sale, Total	575,003	421,145
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-sale, amortized cost	116,457	59,735
Securities, Available-for-sale, Gross Unrealized Gains	429	48
Securities, Available-for-sale, Gross Unrealized Losses	78	204
Debt Securities, Available-for-sale, Total	116,808	59,579
Collateralized Mortgage Backed Securities [Member]
Available-for-sale, amortized cost	296,845	265,648
Securities, Available-for-sale, Gross Unrealized Gains	6,877	2,300
Securities, Available-for-sale, Gross Unrealized Losses	607	635
Debt Securities, Available-for-sale, Total	303,115	267,313
Asset-backed Securities [Member]
Available-for-sale, amortized cost	26,717	27,531
Securities, Available-for-sale, Gross Unrealized Gains	495	1
Securities, Available-for-sale, Gross Unrealized Losses	133	303
Debt Securities, Available-for-sale, Total	27,079	27,229
Corporate Debt Securities [Member]
Available-for-sale, amortized cost	2,500	0
Securities, Available-for-sale, Gross Unrealized Gains	11	0
Securities, Available-for-sale, Gross Unrealized Losses	0	0
Debt Securities, Available-for-sale, Total	2,511	0
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale, amortized cost	122,590	67,293
Securities, Available-for-sale, Gross Unrealized Gains	3,253	559
Securities, Available-for-sale, Gross Unrealized Losses	353	828
Debt Securities, Available-for-sale, Total	$ 125,490	$ 67,024

Note 4 - Debt and Equity Secu_5

Note 4 - Debt and Equity Securities - Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Due in one year or less, securities available-for-sale, amortized cost	$ 1,662
Due in one year or less, securities available-for-sale, estimated market value	1,663
Due after one year through five years, securities available-for-sale, amortized cost	42,049
Due after one year through five years, securities available-for-sale, estimated market value	42,662
Due after five years through ten years, securities available-for-sale, amortized cost	125,488
Due after five years through ten years, securities available-for-sale, estimated market value	127,325
Due after ten years, securities available-for-sale, amortized cost	395,910
Due after ten years, securities available-for-sale, estimated market value	403,353
Amortized cost	565,109	$ 420,207
Estimated market value	$ 575,003

Note 4 - Debt and Equity Secu_6

Note 4 - Debt and Equity Securities - Gross Unrealized Losses and Fair Value of Company's Investments (Details) $ in Thousands	Sep. 30, 2020USD ($)item	Dec. 31, 2019USD ($)
Available-for-Sale Securities, Less than 12 Months, Fair Value	$ 135,194	$ 110,599
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 1,005	$ 1,240
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	56	62
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 11,585	$ 92,750
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 166	$ 730
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	13	75
Available-for-Sale Securities, Total, Fair Value	$ 146,779	$ 203,349
Available-for-Sale Securities, Total, Unrealized Losses	1,171	1,970
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	37,470	16,507
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 78	$ 114
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	14	5
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 0	$ 24,658
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 0	$ 90
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	0	9
Available-for-Sale Securities, Total, Fair Value	$ 37,470	$ 41,165
Available-for-Sale Securities, Total, Unrealized Losses	78	204
Collateralized Mortgage Backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	66,980	45,862
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 586	$ 182
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	23	21
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 2,096	$ 56,917
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 21	$ 453
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	11	52
Available-for-Sale Securities, Total, Fair Value	$ 69,076	$ 102,779
Available-for-Sale Securities, Total, Unrealized Losses	607	635
Asset-backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	564	17,807
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 6	$ 161
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	1	10
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 8,792	$ 7,317
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 127	$ 142
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	1	4
Available-for-Sale Securities, Total, Fair Value	$ 9,356	$ 25,124
Available-for-Sale Securities, Total, Unrealized Losses	133	303
Corporate Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	0	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 0	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	0	0
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 0	$ 0
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 0	$ 0
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	0	0
Available-for-Sale Securities, Total, Fair Value	$ 0	$ 0
Available-for-Sale Securities, Total, Unrealized Losses	0	0
US States and Political Subdivisions Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	30,180	30,423
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 335	$ 783
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	18	26
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 697	$ 3,858
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 18	$ 45
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	1	10
Available-for-Sale Securities, Total, Fair Value	$ 30,877	$ 34,281
Available-for-Sale Securities, Total, Unrealized Losses	$ 353	$ 828

Note 5 - Derivatives (Details T

Note 5 - Derivatives (Details Textual) - USD ($)	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Interest Rate Lock Commitments [Member]
Derivative, Notional Amount	$ 24,420,000		$ 10,307,000
Derivative Asset, Fair Value, Gross Asset, Total	979,000		328,000
Forward Contracts [Member]
Derivative, Notional Amount	34,750,000		14,000,000
Derivative Liability, Fair Value, Gross Liability, Total	$ 113,000		$ 23,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative, Notional Amount		$ 30,000,000

Note 5 - Derivatives - Summary

Note 5 - Derivatives - Summary of Fair Value Hedge Relationships (Details) - Interest Rate Swap [Member] - Fair Value Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Weighted Average Remaining Maturity (Year)	9 years 8 months 1 day
Notional Amount	$ 30,000	$ 0
Other Liabilities [Member]
Estimated Fair Value	$ (390)	$ 0
London Interbank Offered Rate (LIBOR) Swap Rate [Member]
Weighted Average Pay Rate	0.65%

Note 5 - Derivatives - Income S

Note 5 - Derivatives - Income Statement Effects of Fair Value Hedge Relationships (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Hedged items	$ 213	$ 0
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative designated as hedging instruments	$ (390)	$ 0

Note 5 - Derivatives - Amounts

Note 5 - Derivatives - Amounts Recorded on the Balance Sheet Related to Cumulative Basis Adjustments for Fair Value Hedges (Details) - Fair Value Hedging [Member] - Designated as Hedging Instrument [Member] - Interest Rate Swap [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Carrying Amount of the Hedged Assets	$ 30,000	$ 0
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets	$ 213	$ 0

Note 5 - Derivatives - Net Gain

Note 5 - Derivatives - Net Gains (Losses) Relating to Free-standing Derivative Instruments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Forward Contracts [Member]
Net gains (losses)	$ (90)	$ 78
Interest Rate Contract [Member]
Net gains (losses)	$ 651	$ 178

Note 5 - Derivatives - Amount a

Note 5 - Derivatives - Amount and Fair Value of Mortgage Banking Derivatives (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Interest Rate Contract [Member]
Derivative, amount	$ 24,420,000	$ 10,307,000
Derivative, fair value	979,000	328,000
Forward Contracts [Member]
Derivative, amount	34,750,000	14,000,000
Derivative, fair value	$ (113,000)	$ (23,000)

Note 6 - Equity Incentive Pla_3

Note 6 - Equity Incentive Plans (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2020	Jun. 30, 2016	Apr. 30, 2009
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	163,347
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 44.18
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 1,653,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 10 months 2 days
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)	132,848
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)	$ 42.86
The 2009 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	13,813
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 33.80
The 2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		750,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	149,534
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 45.14
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	428,071
The 2016 Equity Incentive Plan [Member] | Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)	132,848
Share-based Compensation Arrangement by Share-based Payment Award, Instruments Other Than Options, Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 42.86

Note 6 - Equity Incentive Pla_4

Note 6 - Equity Incentive Plans - Summary of Stock Option Activity (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Issuance of shares of common stock, shares (in shares)	509	919	10,577	12,428
Outstanding, shares (in shares)	163,347		163,347
Outstanding, weighted average exercise price (in dollars per share)	$ 44.18		$ 44.18
Stock Options and Stock Appreciation Rights [Member]
Outstanding, shares (in shares)			273,039	277,820
Outstanding, weighted average exercise price (in dollars per share)			$ 41.19	$ 40.11
Shares Granted (in shares)			43,833	17,833
Granted, Weighted Average Exercise Price (in dollars per share)			$ 55.72	$ 51.16
Issuance of shares of common stock, shares (in shares)			15,477	13,278
Exercised, Weighted Average Exercise Price (in dollars per share)			$ 36.90	$ 35.51
Shares Forfeited or expired (in shares)			5,200	0
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)			$ 39.69	$ 0
Outstanding, shares (in shares)	296,195	282,375	296,195	282,375
Outstanding, weighted average exercise price (in dollars per share)	$ 43.59	$ 41.02	$ 43.59	$ 41.02
Options and SARs exercisable, shares (in shares)	156,700	126,201	156,700	126,201
Options and SARs exercisable, weighted average exercise price (in dollars per share)	$ 40.81	$ 39.88	$ 40.81	$ 39.88

Note 7 - Regulatory Capital (De

Note 7 - Regulatory Capital (Details Textual)	Sep. 30, 2020		Dec. 31, 2019
Banking Regulation, Tier One Leverage Capital Ratio, Capital Adequacy, Minimum	0.070	[1]	0.040
Parent Company [Member]
Banking Regulation, Tier One Leverage Capital Ratio, Capital Adequacy, Minimum	0.070	[1]	0.040
Earlier of December 31, 2020 or 60 Days Following End of National Emergency Declared with Respect to COVID-19 [Member]
Banking Regulation, Tier One Leverage Capital Ratio, Capital Adequacy, Minimum	0.09
Earlier of December 31, 2020 or 60 Days Following End of National Emergency Declared with Respect to COVID-19 [Member] | Parent Company [Member]
Banking Regulation, Tier One Leverage Capital Ratio, Capital Adequacy, Minimum	0.09
[1]	The Community Bank Leverage Ratio will revert to 9% at the earlier of December 31, 2020 and 60 days following the end of the national emergency declared with respect to COVID-19.

Note 7 - Regulatory Capital - S

Note 7 - Regulatory Capital - Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios (Details) $ in Thousands	Sep. 30, 2020USD ($)		Dec. 31, 2019USD ($)
Total capital to risk weighted assets actual amount			$ 360,645
Total capital to risk weighted assets actual ratio			0.150
Total capital to risk weighted assets regulatory minimum capital requirement amount			$ 253,215
Total capital to risk weighted assets regulatory minimum capital requirement ratio (			0.105
Tier 1 capital to risk weighted assets actual amount			$ 331,485
Tier 1 capital to risk weighted assets actual ratio			0.137
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount			$ 204,984
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio			0.085
Common equity Tier 1 capital to risk weighted assets actual amount			$ 331,485
Common equity Tier 1 capital to risk weighted assets actual ratio			0.137
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount			$ 168,810
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio			0.070
Tier 1 capital to average assets actual amount	$ 358,777		$ 331,485
Tier 1 capital to average assets actual ratio	0.112		0.124
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 224,647		$ 106,565
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.070	[1]	0.040
Parent Company [Member]
Total capital to risk weighted assets actual amount			$ 359,576
Total capital to risk weighted assets actual ratio			0.149
Total capital to risk weighted assets regulatory minimum capital requirement amount			$ 252,675
Total capital to risk weighted assets regulatory minimum capital requirement ratio (			0.105
Tier 1 capital to risk weighted assets actual amount			$ 330,416
Tier 1 capital to risk weighted assets actual ratio			0.137
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount			$ 204,547
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio			0.085
Common equity Tier 1 capital to risk weighted assets actual amount			$ 330,416
Common equity Tier 1 capital to risk weighted assets actual ratio			0.137
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount			$ 168,451
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio			0.070
Tier 1 capital to average assets actual amount	$ 355,832		$ 330,416
Tier 1 capital to average assets actual ratio	0.111		0.119
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 224,376		$ 110,764
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.070	[1]	0.040
[1]	The Community Bank Leverage Ratio will revert to 9% at the earlier of December 31, 2020 and 60 days following the end of the national emergency declared with respect to COVID-19.

Note 8 - Fair Value Measureme_3

Note 8 - Fair Value Measurements (Details Textual) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Impaired Financing Receivable, Related Allowance	$ 768,000	$ 1,136,000

Note 8 - Fair Value Measureme_4

Note 8 - Fair Value Measurements - Fair Value of Financial Instruments Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Total investment securities available-for-sale	$ 575,003	$ 421,145
US Government-sponsored Enterprises Debt Securities [Member]
Total investment securities available-for-sale	116,808	59,579
Collateralized Mortgage Backed Securities [Member]
Total investment securities available-for-sale	303,115	267,313
Asset-backed Securities [Member]
Total investment securities available-for-sale	27,079	27,229
Corporate Debt Securities [Member]
Total investment securities available-for-sale	2,511	0
US States and Political Subdivisions Debt Securities [Member]
Total investment securities available-for-sale	125,490	67,024
Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Hedged Loans	30,160	0
Total investment securities available-for-sale	575,003	421,145
Mortgage loans held for sale	36,606	18,179
Derivative Asset, Fair Value, Gross Asset, Total	979	23
Bank owned life insurance	34,979	31,762
Total assets	677,727	471,414
Derivatives	503	328
Total liabilities	503	23
Derivative Liability, Fair Value, Gross Liability, Total	503	328
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total investment securities available-for-sale	116,808	59,579
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Collateralized Mortgage Backed Securities [Member]
Total investment securities available-for-sale	303,115	267,313
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Asset-backed Securities [Member]
Total investment securities available-for-sale	27,079	27,229
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Corporate Debt Securities [Member]
Total investment securities available-for-sale	2,511	0
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | US States and Political Subdivisions Debt Securities [Member]
Total investment securities available-for-sale	125,490	67,024
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Hedged Loans	0	0
Total investment securities available-for-sale	0	0
Mortgage loans held for sale	0	0
Derivative Asset, Fair Value, Gross Asset, Total	0	0
Bank owned life insurance	0	0
Total assets	0	0
Derivatives	0	0
Total liabilities	0	0
Derivative Liability, Fair Value, Gross Liability, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage Backed Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Asset-backed Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Hedged Loans	30,160	0
Total investment securities available-for-sale	575,003	421,145
Mortgage loans held for sale	36,606	18,179
Derivative Asset, Fair Value, Gross Asset, Total	979	23
Bank owned life insurance	0	0
Total assets	642,748	439,652
Derivatives	503	328
Total liabilities	503	23
Derivative Liability, Fair Value, Gross Liability, Total	503	328
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total investment securities available-for-sale	116,808	59,579
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage Backed Securities [Member]
Total investment securities available-for-sale	303,115	267,313
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Asset-backed Securities [Member]
Total investment securities available-for-sale	27,079	27,229
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Total investment securities available-for-sale	2,511	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total investment securities available-for-sale	125,490	67,024
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Hedged Loans	0	0
Total investment securities available-for-sale	0	0
Mortgage loans held for sale	0	0
Derivative Asset, Fair Value, Gross Asset, Total	0	0
Bank owned life insurance	34,979	31,762
Total assets	34,979	31,762
Derivatives	0	0
Total liabilities	0	0
Derivative Liability, Fair Value, Gross Liability, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage Backed Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Asset-backed Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Total investment securities available-for-sale	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | US States and Political Subdivisions Debt Securities [Member]
Total investment securities available-for-sale	$ 0	$ 0

Note 8 - Fair Value Measureme_5

Note 8 - Fair Value Measurements - Fair Value of Financial Instruments Measured on a Non-recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Reported Value Measurement [Member]
Other real estate owned		$ 1,030	$ 697
Impaired loans, net	[1]	1,621	3,916
Total assets		2,651	4,613
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		1,030	697
Impaired loans, net	[1]	1,621	3,916
Total assets		$ 2,651	$ 4,613
[1]	mount is net of a valuation allowance of $768,000 at September 30, 2020 and $1,136,000 at December 31, 2019 as required by ASC 310, “Receivables.”

Note 8 - Fair Value Measureme_6

Note 8 - Fair Value Measurements - 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]	Sep. 30, 2020	[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 8 - Fair Value Measureme_7

Note 8 - Fair Value Measurements - Changes in Fair Value Due to Observable Factors (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Fair value, other assets	$ 31,762	$ 30,952
Fair value, other liabilities	0	0
Total realized gains included in income, other assets	609	608
Total realized gains included in income, other liabilities	0	0
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30, other assets	0	0
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at September 30, other liabilities	0	0
Purchases, issuances and settlements, net, other assets	2,608	0
Purchases, issuances and settlements, net, other liabilities	0	0
Transfers out of Level 3, other assets	0	0
Transfers out of Level 3, other liabilities	0	0
Fair value, other assets	34,979	31,560
Fair value, other liabilities	0	0
Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet, other assets	609	608
Total realized gains included in income related to financial assets and liabilities still on the consolidated balance sheet, other liabilities	$ 0	$ 0

Note 8 - Fair Value Measureme_8

Note 8 - Fair Value Measurements - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Sep. 30, 2020	Dec. 31, 2019
Restricted equity securities		$ 5,089	$ 4,680
Reported Value Measurement [Member]
Cash and cash equivalents		245,857	159,770
Loans, net		2,252,754	2,057,175
Restricted equity securities		5,089	4,680
Accrued interest receivable		7,985	5,945
Deposits		2,833,582	2,417,605
Federal Home Loan Bank borrowings		17,183	23,613
Accrued interest payable		3,260	3,814
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	[1]	245,857	159,770
Loans, net	[1]	2,245,706	2,053,212
Accrued interest receivable	[1]	7,985	5,945
Deposits	[1]	2,711,573	2,210,038
Federal Home Loan Bank borrowings	[1]	17,765	23,860
Accrued interest payable	[1]	3,260	3,814
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents		245,857	159,770
Loans, net		0	0
Accrued interest receivable		1	5
Deposits		0	0
Federal Home Loan Bank borrowings		0	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		1,988	1,647
Deposits		0	0
Federal Home Loan Bank borrowings		0	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		2,245,706	2,053,212
Accrued interest receivable		5,996	4,293
Deposits		2,711,573	2,210,038
Federal Home Loan Bank borrowings		17,765	23,860
Accrued interest payable		$ 3,260	$ 3,814
[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 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Unrecognized Tax Benefits, Ending Balance	$ 0
Open Tax Year	2017 2018 2019
State and Local Jurisdiction [Member]
Unrecognized Tax Benefits, Ending Balance	$ 0
Open Tax Year	2016 2017 2018 2019

Note 10 - Earnings Per Share -

Note 10 - Earnings Per Share - Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Numerator – Earnings available to common stockholders	$ 11,532	$ 10,266	$ 29,590	$ 28,072
Denominator – Weighted average number of common shares outstanding (in shares)	10,963,411	10,766,738	10,907,251	10,729,065
Basic earnings per common share (in dollars per share)	$ 1.05	$ 0.95	$ 2.71	$ 2.62
Numerator – Earnings available to common stockholders	$ 11,532	$ 10,266	$ 29,590	$ 28,072
Dilutive effect of stock options (in shares)	27,756	20,014	25,674	17,065
Weighted average diluted common shares outstanding (in shares)	10,991,167	10,786,752	10,932,925	10,746,130
Diluted earnings per common share (in dollars per share)	$ 1.05	$ 0.95	$ 2.71	$ 2.61

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingent Liabilities (Details Textual)	9 Months Ended
	Sep. 30, 2020
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Financing Receivable, Percentage of Loans Delivered to Investors	100.00%
Standby Letters of Credit [Member]
Debt Instrument, Term (Year)	2 years

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingencies - Total Contractual Amount for All Off-balance Sheet Commitments (Details)	Sep. 30, 2020USD ($)
Standby Letters of Credit [Member]
Commitments	$ 78,023,000
Commitments to Extend Credit [Member]
Commitments	$ 755,018,000