Wilson Bank Holding (WBHC) 10-Q 9 Aug 22 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Aug. 09, 2022
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	Q2
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
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		11,458,548

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Assets
Loans	$ 2,772,240	$ 2,483,914
Less: Allowance for credit losses	(35,238)	(39,632)
Net loans	2,737,002	2,444,282
Securities available-for-sale, at market (amortized cost $1,025,584 and $906,135, respectively)	916,107	897,585
Loans held for sale	6,191	11,843
Interest bearing deposits	183,353	400,940
Restricted equity securities	5,089	5,089
Federal funds sold	25,404	27,055
Total earning assets	3,873,146	3,786,794
Cash and due from banks	27,011	25,423
Bank premises and equipment, net	62,054	62,846
Accrued interest receivable	9,540	7,641
Deferred income tax asset	40,004	12,792
Bank owned life insurance	47,275	46,206
Other assets	47,306	43,089
Goodwill	4,805	4,805
Total assets	4,111,141	3,989,596
Liabilities and Stockholders’ Equity
Deposits	3,710,806	3,555,071
Accrued interest payable and other liabilities	36,886	20,808
Total liabilities	3,747,692	3,575,879
Stockholders’ equity:
Common stock, $2.00 par value; authorized 50,000,000 shares, issued and outstanding 11,358,524 and 11,201,504 shares, respectively	22,717	22,403
Additional paid-in capital	114,943	105,177
Retained earnings	306,615	292,452
Noncontrolling interest in consolidated subsidiary	39	0
Accumulated other comprehensive losses, net of taxes of $28,612 and $2,235 respectively	(80,865)	(6,315)
Total stockholders’ equity	363,449	413,717
Total liabilities and stockholders’ equity	$ 4,111,141	$ 3,989,596

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Available-for-sale, amortized cost	$ 1,025,584	$ 906,135
Common stock, par value (in dollars per share)	$ 2	$ 2
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	11,358,524	11,201,504
Common stock, shares outstanding (in shares)	11,358,524	11,201,504
Accumulated other comprehensive losses, taxes	$ 28,612	$ 2,235

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Interest income:
Interest and fees on loans	$ 32,304	$ 28,945	$ 61,908	$ 57,438
Interest and dividends on securities:
Taxable securities	3,943	2,103	7,174	3,795
Exempt from federal income taxes	355	253	679	576
Interest on loans held for sale	14	160	168	260
Interest on federal funds sold	59	5	66	5
Interest on balances held at depository institutions	396	79	541	187
Interest and dividends on restricted securities	26	25	60	51
Total interest income	37,097	31,570	70,596	62,312
Interest expense:
Interest on negotiable order of withdrawal accounts	457	472	922	908
Interest on money market and savings accounts	676	565	1,118	1,105
Interest on time deposits	1,090	1,994	2,311	4,143
Interest on Federal Home Loan Bank advances	0	0	0	133
Interest on finance leases	17	0	33	0
Total interest expense	2,240	3,031	4,384	6,289
Net interest income before provision for credit losses	34,857	28,539	66,212	56,023
Provision for credit losses	1,625	55	3,517	882
Net interest income after provision for credit losses	33,232	28,484	62,695	55,141
Non-interest income:
Service charges on deposit accounts	1,777	1,411	3,496	2,736
Brokerage income	1,690	1,681	3,429	3,079
Debit and credit card interchange income	3,734	3,353	6,611	5,882
Other fees and commissions	460	316	768	625
Income on BOLI and annuity contracts	382	218	717	631
Gain on sale of loans	511	2,048	2,725	5,654
Mortgage servicing income	23	0	23	0
Gain (loss) on sale of fixed assets	0	(23)	28	(23)
Loss on sale of other real estate	0	(11)	0	(11)
Gain on sale of other assets	0	0	8	1
Other income	2	0	(8)	0
Total non-interest income	8,579	8,993	17,797	18,574
Non-interest expense:
Salaries and employee benefits	14,514	14,022	28,910	27,322
Occupancy expenses, net	1,397	1,340	2,745	2,631
Advertising & public relations expense	688	607	1,347	1,094
Furniture and equipment expense	853	836	1,709	1,662
Data processing expense	1,868	1,523	3,625	2,910
ATM & interchange expense	1,251	1,214	2,443	2,304
Directors’ fees	148	127	301	284
Audit, legal & consulting expenses	191	172	418	361
Provision (benefit) for credit losses on unfunded commitments	(608)	137	217	137
Other operating expenses	3,025	3,050	5,749	5,769
Total non-interest expense	23,327	23,028	47,464	44,474
Earnings before income taxes	18,484	14,449	33,028	29,241
Income taxes	4,343	3,310	7,514	6,958
Net earnings	14,141	11,139	25,514	22,283
Net earnings attributable to noncontrolling interest	(2)	0	(2)	0
Net earnings attributable to Wilson Bank Holding Company	$ 14,139	$ 11,139	$ 25,512	$ 22,283
Weighted average number of common shares outstanding-basic (in shares)	11,339,057	11,084,411	11,307,763	11,081,894
Weighted average number of common shares outstanding-diluted (in shares)	11,370,255	11,114,894	11,339,264	11,111,708
Basic earnings per common share (in dollars per share)	$ 1.25	$ 1	$ 2.26	$ 2.01
Diluted earnings per common share (in dollars per share)	1.24	1	2.25	2.01
Dividends per common share (in dollars per share)	$ 0.35	$ 0	$ 1.10	$ 0.60

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Earnings (Losses) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Net earnings	$ 14,141	$ 11,139	$ 25,514	$ 22,283
Other comprehensive earnings (losses):
Unrealized gains (losses) on available-for-sale securities	(40,641)	4,151	(100,927)	(7,681)
Tax effect	10,622	(1,085)	26,377	2,008
Other comprehensive earnings (losses):	(30,019)	3,066	(74,550)	(5,673)
Comprehensive earnings (losses)	(15,878)	14,205	(49,036)	16,610
Comprehensive earnings (losses) attributable to noncontrolling interest	(2)	0	(2)	0
Comprehensive earnings (losses) attributable to Wilson Bank Holding Company	$ (15,880)	$ 14,205	$ (49,038)	$ 16,610

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Noncontrolling Interest [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	AOCI Attributable to Parent [Member]	Total
Balance at beginning of period at Dec. 31, 2020							$ 21,987	$ 93,034	$ 257,935	$ 0	$ 7,165	$ 380,121
Cash dividends declared							0	0	(6,596)	0	0	(6,596)
Issuance of shares of common stock pursuant to dividend reinvestment plan							167	4,735	0	0	0	4,902
Issuance of shares of common stock pursuant to exercise of stock options							16	305	0	0	0	321
Share based compensation expense							0	247	0	0	0	247
Net change in fair value of available-for-sale securities during the period, net of taxes							0	0	0	0	(5,673)	(5,673)
Net earnings							0	0	22,283	0	0	22,283
Balance at end of period at Jun. 30, 2021							22,170	98,321	273,622	0	1,492	395,605
Balance at beginning of period at Mar. 31, 2021							22,168	98,150	262,483	0	(1,574)	381,227
Issuance of shares of common stock pursuant to exercise of stock options							2	43	0	0	0	45
Share based compensation expense							0	128	0	0	0	128
Net change in fair value of available-for-sale securities during the period, net of taxes							0	0	0	0	3,066	3,066
Net earnings							0	0	11,139	0	0	11,139
Balance at end of period at Jun. 30, 2021							22,170	98,321	273,622	0	1,492	395,605
Balance at beginning of period at Dec. 31, 2021	$ 0	$ 0	$ 1,011	$ 0	$ 0	$ 1,011	22,403	105,177	292,452	0	(6,315)	413,717
Cash dividends declared							0	0	(12,360)	0	0	(12,360)
Issuance of shares of common stock pursuant to dividend reinvestment plan							302	9,311	0	0	0	9,613
Issuance of shares of common stock pursuant to exercise of stock options							12	84	0	0	0	96
Share based compensation expense							0	371	0	0	0	371
Net change in fair value of available-for-sale securities during the period, net of taxes							0	0	0	0	(74,550)	(74,550)
Noncontrolling interest contribution							0	0	0	37	0	37
Net earnings							0	0	25,512	2	0	25,514
Balance at end of period at Jun. 30, 2022							22,717	114,943	306,615	39	(80,865)	363,449
Balance at beginning of period at Mar. 31, 2022							22,615	111,694	296,435	0	(50,846)	379,898
Cash dividends declared							0	0	(3,959)	0	0	(3,959)
Issuance of shares of common stock pursuant to dividend reinvestment plan							96	3,006	0	0	0	3,102
Issuance of shares of common stock pursuant to exercise of stock options							6	33	0	0	0	39
Share based compensation expense							0	210	0	0	0	210
Net change in fair value of available-for-sale securities during the period, net of taxes							0	0	0	0	(30,019)	(30,019)
Noncontrolling interest contribution							0	0	0	37	0	37
Net earnings							0	0	14,139	2	0	14,141
Balance at end of period at Jun. 30, 2022							$ 22,717	$ 114,943	$ 306,615	$ 39	$ (80,865)	$ 363,449

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Cash dividends declared, per share (in dollars per share)	$ 0.35	$ 0	$ 1.10	$ 0.60
Issuance of shares of common stock pursuant to dividend reinvestment plan, shares (in shares)	48,172		151,105	83,442
Issuance of shares of common stock, shares (in shares)	2,607	1,000	5,915	8,151
Net change in fair value of available-for-sale securities during the period, taxes	$ 10,622	$ (1,085)	$ 26,377	$ 2,008
Net change in fair value of available-for-sale securities during the period, taxes	$ (10,622)	$ 1,085	$ (26,377)	$ (2,008)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
OPERATING ACTIVITIES
Net earnings	$ 25,514	$ 22,283
Adjustments to reconcile consolidated net income to net cash provided (used) by operating activities
Provision for credit losses	3,517	882
Deferred income taxes benefit	(1,193)	(735)
Depreciation and amortization of premises and equipment	2,237	2,107
Loss (gain) on disposal of premises and equipment	(28)	23
Net amortization of securities	2,321	2,684
Gains on mortgage loans sold, net	(2,725)	(5,654)
Share-based compensation expense	844	704
Loss on other real estate	0	11
Gain on sale of repossessed assets	(8)	(1)
Increase in value of life insurance and annuity contracts	(717)	(452)
Mortgage loans originated for resale	(79,099)	(128,810)
Proceeds from sale of mortgage loans	87,476	136,696
Right of use asset amortization	193	194
Change in
Accrued interest receivable	(1,899)	(341)
Other assets	585	(19)
Accrued interest payable	(294)	(984)
Other liabilities	3,158	3,264
TOTAL ADJUSTMENTS	14,368	9,569
NET CASH PROVIDED BY OPERATING ACTIVITIES	39,882	31,852
INVESTING ACTIVITIES
Purchases	(172,814)	(255,398)
Maturities, prepayments and calls	51,044	73,608
Net increase in loans	(291,041)	(76,097)
Purchase of buildings, leasehold improvements, and equipment	(1,400)	(1,660)
Proceeds from sale of premises and equipment	28	0
Proceeds from sale of other assets	0	69
Proceeds from sale of other real estate	0	149
Purchase of life insurance and annuity contracts	(709)	0
NET CASH USED IN INVESTING ACTIVITIES	(414,892)	(259,329)
FINANCING ACTIVITIES
Net change in deposits - non-maturing	178,776	270,819
Net change in deposits - time	(23,041)	(950)
Net change in Federal Home Loan Bank Advances	0	(3,638)
Change in escrow balances	4,252	(2,913)
Repayment of finance lease obligation	(13)	0
Net increase in noncontrolling interest contributions	37	0
Issuance of common stock related to exercise of stock options	96	321
Issuance of common stock pursuant to dividend reinvestment plan	9,613	4,902
Cash dividends paid on common stock	(12,360)	(6,596)
NET CASH PROVIDED BY FINANCING ACTIVITIES	157,360	261,945
NET CHANGE IN CASH AND CASH EQUIVALENTS	(217,650)	34,468
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	453,418	338,856
CASH AND CASH EQUIVALENTS - END OF PERIOD	235,768	373,324
Supplemental disclosure of cash flow information:
Interest	4,678	6,797
Taxes	9,326	8,660
Non-cash investing and financing activities:
Change in fair value of securities available-for-sale, net of tax benefit of $26,377 and $2,008 for the six months ended June 30, 2022 and 2021, respectively	(74,550)	(5,673)
Non-cash transfers from loans to other real estate	0	182
Non-cash transfers from loans to other assets	$ 0	$ 68

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Change in fair value of securities available-for-sale, taxes	$ 26,377	$ 2,008

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 1. Nature of Business June 1, 2022, Basis of Presentation 10 not 10 December 31, 2021 These consolidated financial statements include the accounts of the Company, the Bank, and Encompass. Significant intercompany transactions and accounts are eliminated in consolidation. Use of Estimates 10 December 31, 2021 no 10 December 31, 2021 326 1. 2 Accounting Changes, Reclassifications and Restatements January 1, 2022, 2016 13, 326 326 326” 326 326 not not We adopted ASC 326 January 1, 2022 326 2021 10 In connection with the adoption of ASC 326, Allowance For Credit Losses - Loans 326, not 2 Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures 326, No 11 Securities no Interest income on securities includes amortization of purchase premiums and discounts. Premiums and discounts on securities are generally amortized using the interest method with a constant effective yield without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Premiums on callable securities are amortized to their earliest call date. A security is placed on non-accrual status if (i) principal or interest has been in default for a period of 90 not not Allowance for Credit Losses - Securities Available-for-Sale not not not Recently Issued Accounting Pronouncements Information about certain recently issued accounting standards updates is presented below. Also refer to Note 1 2021 10 ASU 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 January 1, 2022 2016 13, 2 ASU 2022 01, Derivatives and Hedging (Topic 815 2022 01 one December 15, 2022. 2022 01 not ASU 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 326. 326 20. December 15, 2022. 2022 02 not Other than those previously discussed, there were no

Note 2 - Loans and Allowance fo

Note 2 - Loans and Allowance for Credit Losses	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 2. Loans — 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 June 30, 2022 December 31, 2021 (In Thousands) June 30, 2022 December 31, 2021 Residential 1-4 family real estate $ 741,595 $ 689,579 Commercial and multi-family real estate 930,093 908,673 Construction, land development and farmland 793,775 612,659 Commercial, industrial and agricultural 119,186 118,155 1-4 family equity lines of credit 121,102 92,229 Consumer and other 79,795 74,643 Total loans before net deferred loan fees 2,785,546 2,495,938 Net deferred loan fees (13,306 ) (12,024 ) Total loans 2,772,240 2,483,914 Less: Allowance for credit losses (35,238 ) (39,632 ) Net loans $ 2,737,002 $ 2,444,282 Risk characteristics relevant to each portfolio segment are as follows: Construction, land development and farmland: may may may Residential 1 4 1 4 first second 1 4 first second second 1 4 Commercial and multi-family 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, industrial, and agricultural: d $342,000 at June 30, 2022 $5.0 million at December 31, 2021. may not may may may Consumer: may one five may Allowance For Credit Losses ("ACL") - Loans. 326, may not not The Company’s discounted cash flow methodology incorporates a probability of default and loss given default model, as well as expectations of future economic conditions, using reasonable and supportable forecasts. Together, the probability of default and loss given default model with the use of reasonable and supportable forecasts generate estimates for cash flows expected and not third four four may For segments where the discounted cash flow methodology is not The estimated loan losses for all loan segments are adjusted for changes in qualitative factors not ely selected by management. may 1. Changes in lending policies and procedures, including changes in underwriting standards and collection, charge-off, and recovery practices not 2. Changes in international, national, regional, and local economic and business conditions and developments that affect the collectability of the portfolio, including the condition of various market segments. 3. Changes in the nature and volume of the portfolio and in the terms of loans. 4. Changes in the experience, ability, and depth of lending management and other relevant staff. 5. Changes in the volume and severity of past-due loans, the volume of non-accrual loans, and the volume and severity of adversely classified or graded loans. 6. Changes in the quality of the Company's loan review system. 7. Changes in the value of underlying collateral for collateral-dependent loans. 8. The existence and effect of any concentrations of credit, and changes in the level of such concentrations. 9. The effect of other external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the Company’s existing portfolio. The qualitative allowance allocation, as determined by the processes noted above, is increased or decreased for each loan segment based on the assessment of these various qualitative factors. Loans that do not milar risk characteristics with the collectively evaluated pools are evaluated on an individual basis and are excluded from the collectively evaluated pools. Individual evaluations are generally performed for loans greater than $500,000 not 326 In assessing the adequacy of the allowance for credit losses, the Company considers the results of the Company's ongoing independent loan review process. The Company undertakes this process both to ascertain those loans in the portfolio with elevated credit risk and to assist in its overall evaluation of the risk characteristics of the entire loan portfolio. Its loan review process includes the judgment of management, independent internal loan reviewers and reviews that may third In accordance with CECL, losses are estimated over the remaining contractual terms of loans, adjusted for prepayments and curtailment. The contractual term excludes expected extensions, renewals and modifications unless management has a reasonable expectation at the reporting date that a TDR will be executed or such renewals, extensions or modifications are included in the original loan agreement and are not Credit losses are estimated on the amortized cost basis of loans, which includes the principal balance outstanding and deferred loan fees and costs. While management utilizes its best judgment and information available, the ultimate appropriateness of the allowance is dependent upon a variety of factors beyond our control, including the performance of our loan portfolio, the economy, changes in interest rates and the view of the regulatory authorities toward loan classifications. Allowance for Loan Losses (allowance) 326 January 1, 2022, two 450 20, Loss Contingencies 310 10 35, Receivables 450 20 310 10 35 The allowance allocation began with a process of estimating the probable losses in each of the twelve twenty The estimated loan loss allocation for all twelve not not twelve We then tested the resulting allowance by comparing the balance in the allowance to industry and peer information. Our management then evaluated the result of the procedures performed, including the result of our testing, and concluded on the appropriateness of the balance of the allowance in its entirety. The board of A loan was impaired when, based on current information and events, it was probable that we would be unable to collect all amounts due according to the contractual terms of the loan agreement. Collection of all amounts due according to the contractual terms means that both the interest and principal payments of a loan would be collected as scheduled in the loan agreement. An impairment allowance was recognized if the fair value of the loan was less than the recorded investment in the loan (recorded investment in the loan was the principal balance plus any accrued interest, net of deferred loan fees or costs and unamortized premium or discount). The impairment was recognized through the allowance. Loans that were impaired were recorded at the present value of expected future cash flows discounted at the loan’s effective interest rate, or if the loan was collateral dependent, impairment measurement was based on the fair value of the collateral, less estimated disposal costs. If the measure of the impaired loan was less than the recorded investment in the loan, the Company recognized an impairment by creating a valuation allowance with a corresponding charge to the provision for loan losses or by adjusting an existing valuation allowance for the impaired loan with a corresponding charge or credit to the provision for loan losses. Management believes it followed appropriate accounting and regulatory guidance in determining impairment and accrual status of impaired loans. Loans are charged off when management believes that the full collectability of the loan is unlikely. As such, a loan may Transactions in the allowance for credit losses for the six June 30, 2022 six June 30, 2021 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2022 Allowance for credit losses: Beginning balance January 1, $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Impact of adopting ASC 326 (3,393 ) (3,433 ) (266 ) 219 (324 ) (367 ) (7,564 ) Provision for credit losses on loans 432 196 2,199 (13 ) 142 561 3,517 Charge-offs — — — — — (593 ) (593 ) Recoveries 10 — 6 7 — 223 246 Ending balance $ 6,291 13,609 11,696 1,542 916 1,184 35,238 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2021 Allowance for loan losses: Beginning balance January 1, $ 8,203 18,343 8,090 1,391 997 1,515 38,539 Provision 289 (760 ) 1,257 (98 ) 51 143 882 Charge-offs — — (23 ) (3 ) — (414 ) (440 ) Recoveries 48 — 29 4 — 252 333 Ending balance $ 8,540 17,583 9,353 1,294 1,048 1,496 39,314 Transactions in the allowance for credit losses for the three June 30, 2022 three June 30, 2021 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2022 Allowance for credit losses: Beginning balance April 1, $ 5,910 14,032 10,396 1,588 857 995 33,778 Provision for credit losses 379 (423 ) 1,297 (46 ) 59 359 1,625 Charge-offs — — — — — (306 ) (306 ) Recoveries 2 — 3 — — 136 141 Ending balance $ 6,291 13,609 11,696 1,542 916 1,184 35,238 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2021 Allowance for loan losses: Beginning balance April 1, $ 8,041 18,892 8,600 1,305 970 1,522 39,330 Provision 489 (1,309 ) 761 (15 ) 78 51 55 Charge-offs — — (22 ) — — (190 ) (212 ) Recoveries 10 — 14 4 — 113 141 Ending balance $ 8,540 17,583 9,353 1,294 1,048 1,496 39,314 The following table details the allowance for loan losses and recorded investment in loans by loan classification and by impairment evaluation method as of December 31, 2021, 310 326: (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total December 31, 2021 Allowance for loan losses: Ending balance individually evaluated for impairment $ — — — — — — — Ending balance collectively evaluated for impairment $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Loans: Ending balance $ 689,579 908,673 612,659 118,155 92,229 74,643 2,495,938 Ending balance individually evaluated for impairment $ 134 531 — — — — 665 Ending balance collectively evaluated for impairment $ 689,445 908,142 612,659 118,155 92,229 74,643 2,495,273 The following table presents the amortized cost basis of collateral dependent loans at June 30, 2022 In Thousands Real Estate Other Total June 30, 2022 Residential 1-4 family real estate $ 132 — 132 Commercial and multi-family real estate 518 — 518 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 650 — 650 The following table presents impaired loans at December 31, 2021 310 326. December 31, 2021 December 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance In Thousands With no related allowance recorded: Residential 1-4 family real estate $ 136 134 — Commercial and multi-family real estate 532 531 — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 668 665 — With related allowance recorded: Residential 1-4 family real estate $ — — — Commercial and multi-family real estate — — — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ — — — Total: Residential 1-4 family real estate $ 136 134 — Commercial and multi-family real estate 532 531 — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 668 665 — The following table details the average recorded investment and the amount of interest income recognized on a cash basis for the six June 30, 2021 310 326: June 30, 2021 Average Recorded Investment Interest Income Recognized In Thousands With no related allowance recorded: Residential 1-4 family real estate $ 1,114 3 Commercial and multi-family real estate 207 — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 1,321 3 With related allowance recorded: Residential 1-4 family real estate $ 1,216 31 Commercial and multi-family real estate 620 12 Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 1,836 43 Total: Residential 1-4 family real estate $ 2,330 34 Commercial and multi-family real estate 827 12 Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 3,157 46 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 The following tables present the Company’s nonaccrual loans and past due loans as of June 30, 2022 December 31, 2021 Loans on Nonaccrual Status In Thousands June 30, December 31, 2022 2021 Residential 1-4 family real estate $ — $ — Commercial and multi-family real estate — — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — Total $ — $ — Past Due Loans (In thousands) 30-59 Days Past Due 60-89 Days Past Due Non Accrual and Greater Than 90 Days Past Due Total Non Accrual and Past Due Current Total Loans Recorded Investment Greater Than 90 Days Past Due and Accruing June 30, 2022 Residential 1-4 family real estate $ 706 239 1,084 2,029 739,566 741,595 $ 1,084 Commercial and multi-family real estate 331 — — 331 929,762 930,093 — Construction, land development and farmland 357 25 — 382 793,393 793,775 — Commercial, industrial and agricultural 149 — 9 158 119,028 119,186 9 1-4 family equity lines of credit 148 20 — 168 120,934 121,102 — Consumer and other 254 67 209 530 79,265 79,795 209 Total $ 1,945 351 1,302 3,598 2,781,948 2,785,546 $ 1,302 December 31, 2021 Residential 1-4 family real estate $ 2,072 169 357 2,598 686,981 689,579 $ 357 Commercial and multi-family real estate — — — — 908,673 908,673 — Construction, land development and farmland 1,154 215 — 1,369 611,290 612,659 — Commercial, industrial and agricultural 59 81 — 140 118,015 118,155 — 1-4 family equity lines of credit 170 — 9 179 92,050 92,229 9 Consumer and other 287 99 23 409 74,234 74,643 23 Total $ 3,742 564 389 4,695 2,491,243 2,495,938 $ 389 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 June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 (In thousands) Performing TDRs $ 865 $ 876 Nonperforming TDRs 132 165 Total TDRS $ 997 $ 1,041 The following table outlines the amount of each troubled debt restructuring, categorized by loan classification, made during the six June 30, 2022 six June 30, 2021 June 30, 2022 June 30, 2021 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 real estate — $ — $ — — $ — $ — Commercial and multi-family real estate — — — — — — Construction, land development and farmland — — — — — — Commercial, industrial and agricultural — — — — — — 1-4 family equity lines of credit — — — — — — Consumer and other — — — — — — Total — $ — $ — — $ — $ — As of June 30, 2022 and June 30, 2021 the Company had no loan relationships that had been p twelve As of June 30, 2022 ere no consumer mortgage loan December 31, 2021 osure totaled $262,000 Potential problem loans, which include nonperforming loans, amounted to approxim at ely million at June 30, 2022 and million a December 31, 2021 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 collateral dependent and places such loans on nonaccrual status. The table below presents loan balances classified within each risk rating category by primary loan type and based on year of origination as of June 30, 2022 In Thousands Revolving 2022 2021 2020 2019 2018 Prior Loans Total June 30, 2022 Residential 1-4 family real estate Pass $ 157,554 254,798 116,002 61,618 32,272 92,690 21,639 736,573 Special mention — — 918 — 149 2,071 349 3,487 Substandard — — 38 132 — 1,365 — 1,535 Total Residential 1-4 family real estate $ 157,554 254,798 116,958 61,750 32,421 96,126 21,988 741,595 Commercial and multi-family real estate Pass $ 122,737 205,307 154,268 104,514 91,992 218,408 32,569 929,795 Special mention — — 166 — — 41 — 207 Substandard — — — — — 91 — 91 Total Commercial and multi-family real estate $ 122,737 205,307 154,434 104,514 91,992 218,540 32,569 930,093 Construction, land development and farmland Pass $ 212,139 297,652 98,586 33,949 5,699 11,531 134,110 793,666 Special mention — — — — — 87 — 87 Substandard — — — — — 22 — 22 Total Construction, land development and farmland $ 212,139 297,652 98,586 33,949 5,699 11,640 134,110 793,775 Commercial, industrial and agricultural Pass $ 13,311 14,750 29,527 21,584 6,540 5,467 27,899 119,078 Special mention — 22 21 — — 56 — 99 Substandard 8 — — — — 1 — 9 Total Commercial, industrial and agricultural $ 13,319 14,772 29,548 21,584 6,540 5,524 27,899 119,186 1-4 family equity lines of credit Pass $ 400 — — — — — 120,681 121,081 Special mention — — — — — — 11 11 Substandard — — — — — — 10 10 Total 1-4 family equity lines of credit $ 400 — — — — — 120,702 121,102 Consumer and other Pass $ 18,258 15,933 8,676 7,083 611 7,126 21,981 79,668 Special mention — 55 36 6 — — — 97 Substandard — 6 — 4 17 2 1 30 Total Consumer and other $ 18,258 15,994 8,712 7,093 628 7,128 21,982 79,795 The table below presents loan balances classified within each risk rating category based on year of origination as of June 30, 2022 In Thousands 2022 2021 2020 2019 2018 Prior Revolving Loans Total June 30, 2022 Pass $ 524,399 788,440 407,059 228,748 137,114 335,222 358,879 2,779,861 Special mention — 77 1,141 6 149 2,255 360 3,988 Substandard 8 6 38 136 17 1,481 11 1,697 Total $ 524,407 788,523 408,238 228,890 137,280 338,958 359,250 2,785,546 The following table outlines the risk category of loans as of December 31, 2021 : In Thousands Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 Family Equity Lines of Credit Consumer and Other Total Credit Risk Profile by Internally Assigned Grade December 31, 2021 Pass $ 682,527 908,409 612,537 118,058 92,208 74,513 2,488,252 Special mention 5,566 — 93 96 11 89 5,855 Substandard 1,486 264 29 1 10 41 1,831 Total $ 689,579 908,673 612,659 118,155 92,229 74,643 2,495,938

Note 3 - Debt and Equity Securi

Note 3 - Debt and Equity Securities	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. Debt and equity securities have been classified in the consolidated balance sheet according to management’s intent. Debt and equity securities at June 30, 2022 December 31, 2021 June 30, 2022 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Treasury and other U.S. government agencies $ 26,963 — 797 26,166 U.S. Government-sponsored enterprises (GSEs) 180,271 — 22,191 158,080 Mortgage-backed securities 545,610 14 53,551 492,073 Asset-backed securities 43,245 111 1,381 41,975 Corporate bonds 2,500 — 49 2,451 Obligations of states and political subdivisions 226,995 — 31,633 195,362 $ 1,025,584 125 109,602 916,107 December 31, 2021 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Treasury and other U.S. government agencies $ 7,320 — 99 7,221 U.S. Government-sponsored enterprises (GSEs) 163,700 20 4,490 159,230 Mortgage-backed securities 465,588 2,726 6,537 461,777 Asset-backed securities 46,583 213 83 46,713 Corporate bonds 2,500 75 — 2,575 Obligations of states and political subdivisions 220,444 2,611 2,986 220,069 $ 906,135 5,645 14,195 897,585 Included in mortgage-backed securities are collateralized mortgage oblig ations totaling $150,891,000 (fair value of $135,264,000) and $130 ,594,000 June 30, 2022 December 31, 2021 Securities carried on the balance sheet of ap proximately $429,296,000 (approximate market value of $381,942,000) and $368,718, 000 June 30, 2022 December 31, 2021 The amortized cost and estimated market value of debt securities at June 30, 2022 may Available-For-Sale In Thousands Amortized Cost Estimated Market Value Due in one year or less $ 174 $ 171 Due after one year through five years 93,071 88,774 Due after five years through ten years 271,121 240,103 Due after ten years 661,218 587,059 $ 1,025,584 $ 916,107 The following table shows the gross unrealized losses and fair value of the Company’s investments with unrealized losses aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2022 December 31, 2021 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total June 30, 2022 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: U.S. Treasury and other U.S. government agencies $ 26,166 $ 797 7 $ — $ — — $ 26,166 $ 797 U.S. Government-sponsored enterprises (GSEs) 83,193 10,037 24 74,887 12,154 34 158,080 22,191 Mortgage-backed securities 405,151 41,392 197 83,341 12,159 49 488,492 53,551 Asset-backed securities 36,438 1,332 27 439 49 1 36,877 1,381 Corporate bonds 2,451 49 1 — — — 2,451 49 Obligations of states and political subdivisions 153,344 22,016 185 42,017 9,617 42 195,361 31,633 $ 706,743 $ 75,623 441 $ 200,684 $ 33,979 126 $ 907,427 $ 109,602 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2021 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: U.S. Treasury and other U.S. government agencies $ 7,221 $ 99 3 $ — $ — — $ 7,221 $ 99 U.S. Government-sponsored enterprises (GSEs) 110,981 2,466 33 45,725 2,024 19 156,706 4,490 Mortgage-backed securities 317,211 4,644 96 54,692 1,893 33 371,903 6,537 Asset-backed securities 17,945 67 9 484 16 1 18,429 83 Corporate bonds — — — — — — — — Obligations of states and political subdivisions 83,510 1,460 74 36,225 1,526 32 119,735 2,986 $ 536,868 $ 8,736 215 $ 137,126 $ 5,459 85 $ 673,994 $ 14,195 For any securities classified as available-for-sale that are in an unrealized loss position at the balance sheet date, the Company assesses whether or not not not June 30, 2022 not not may no June 30, 2022 not June 30, 2022 not June 30, 2022 December 31, 2021

Note 4 - Derivatives

Note 4 - Derivatives	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Note 4. 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 th e second 2020, one to 1 A summary of the Company's fair value hedge relationships as of June 30, 2022 December 31, 2021 June 30, 2022 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Interest rate swap agreements - loans Other assets 7.93 0.65 % 1 month LIBOR $ 30,000 3,586 December 31, 2021 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Interest rate swap agreements - loans Other assets 8.42 0.65 % 1 month LIBOR $ 30,000 1,192 The effects of fair value hedge relationships reported in interest income on loans on the consolidated statements of income for the six June 30, 2022 2021 Six Months Ended June 30, Gain (loss) on fair value hedging relationship 2022 2021 Interest rate swap agreements - loans: Hedged items $ (2,368 ) (875 ) Derivative designated as hedging instruments 2,394 885 The following amounts were recorded on the balance sheet related to cumulative basis adjustments for fair value hedges at June 30, 2022 December 31, 2021 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 June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Loans $ 26,349 28,717 (3,651 ) (1,283 ) 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 June 30, 2022 and December 31, 2021 , the Compan y 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 der ivatives was reflected b y derivative assets of and at June 30, 2022 and December 31, 2021 , respectiv ely, and a derivative liability of an d a derivative asset of at June 30, 2022 and December 31, 2021 , respectively. Changes in the fair values of these mortgage-banking derivatives are included in net gains on sale of loans. The net gains (losses) relating to free-standing derivative instruments used for risk management is summarized below (in thousands): In Thousands June 30, 2022 June 30, 2021 Interest rate contracts for customers $ (467 ) (68 ) Forward contracts related to mortgage loans held for sale and interest rate contracts (28 ) 147 The following table reflects the amount and fair value of mortgage banking derivatives included in the consolidated balance sheet as of June 30, 2022 December 31, 2021 In Thousands June 30, 2022 December 31, 2021 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 16,393 190 20,340 657 Forward contracts related to mortgage loans held-for-sale 15,000 (22 ) 20,500 6

Note 5 - Mortgage Servicing Rig

Note 5 - Mortgage Servicing Rights	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Transfers and Servicing of Financial Assets [Text Block]	Note 5. During the first 2022, third not June 30, 2022 In Thousands June 30, 2022 Mortgage loan portfolios serviced for: FHLMC $ 65,288 For the six June 30, 2022 In Thousands June 30, 2022 Balance at beginning of period $ — Servicing rights retained from loans sold 1,277 Amortization (264 ) Valuation Allowance Provision (90 ) Balance at end of period $ 923 Fair value, end of period $ 923 The key data and assumptions used in estimating the fair value of the Company's mortgage servicing rights as of June 30, 2022 June 30, 2022 Prepayment speed 6.95 % Weighted-average life (in years) 9.06 Weighted-average note rate 3.94 % Weighted-average discount rate 9.00 %

Note 6 - Equity Incentive Plans

Note 6 - Equity Incentive Plans	6 Months Ended
	Jun. 30, 2022
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, may 2009 2009 June 30, 2022 ding o 2009 ce of . During the second 2016, 2016 2016 January 25, 2016 April 12, 2016. September 26, 2016, 2016 “2016 June 30, 2022 , the Company had shares remaining available for issuance under the 2016 June 30, 2022 , the Company had outstanding options with a weighted average exercise price of and cash-settled stock appreciation rights with a weighted average exercise price of under the 2016 As of June 30, 2022 ding stock options with a weighted average exercise price of and cash-settled stock appreciation rights each with a weighted average exercise price of . The following table summarizes information about stock options and cash-settled SARs for the six June 30, 2022 2021 June 30, 2022 June 30, 2021 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 357,254 $ 50.18 284,591 $ 43.71 Granted 114,332 64.06 24,999 59.02 Exercised (24,601 ) 41.55 (30,601 ) 40.17 Forfeited or expired (1,167 ) 46.81 — — Outstanding at end of period 445,818 $ 54.22 278,989 $ 45.47 Options and SARs exercisable at June 30 173,425 $ 43.27 156,360 $ 42.11 As of June 30, 2022 re was of total unrecognized cost related to non-vested share-based compensation arrangements granted under the Company's equity incentive plans. The cost is expected to be recognized over a weighted-average period of years.

Note 7 - Regulatory Capital

Note 7 - Regulatory Capital	6 Months Ended
	Jun. 30, 2022
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 net unrealized gain or loss on available for sale securities is not June 30, 2022 , the Bank and the Company meet all capital adequacy requirements to which they are subject. Prompt corrective action regulations provide five not June 30, 2022 and December 31, 2021 , the most recent regulatory notifications categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no The Company’s and Wilson Bank’s actual capital amounts and ratios as of June 30, 2022 December 31, 2021 2.5% not Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) June 30, 2022 Total capital to risk weighted assets: Consolidated $ 478,805 13.4 % $ 284,963 8.0 % $ 356,203 10.0 % Wilson Bank 478,352 13.4 285,375 8.0 356,718 10.0 Tier 1 capital to risk weighted assets: Consolidated 439,508 12.3 213,722 6.0 284,962 8.0 Wilson Bank 439,055 12.3 214,030 6.0 285,374 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 439,469 12.3 160,291 4.5 N/A N/A Wilson Bank 439,016 12.3 160,523 4.5 231,866 6.5 Tier 1 capital to average assets: Consolidated 439,508 10.7 164,159 4.0 N/A N/A Wilson Bank 439,055 10.7 163,960 4.0 204,949 5.0 Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2021 Total capital to risk weighted assets: Consolidated $ 455,813 13.9 % $ 261,404 8.0 % $ 326,755 10.0 % Wilson Bank 452,130 13.8 261,317 8.0 326,646 10.0 Tier 1 capital to risk weighted assets: Consolidated 415,226 12.7 196,052 6.0 261,403 8.0 Wilson Bank 411,543 12.6 195,987 6.0 261,316 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 415,226 12.7 147,039 4.5 N/A N/A Wilson Bank 411,543 12.6 146,990 4.5 212,319 6.5 Tier 1 capital to average assets: Consolidated 415,226 10.8 154,280 4.0 N/A N/A Wilson Bank 411,543 10.7 154,230 4.0 192,787 5.0 Dividend Restrictions The Company and the Bank are subject to dividend restrictions set forth by the Tennessee Department of Financial Institutions and federal banking agencies, as applicable. Additional restrictions may

Note 8 - Fair Value Measurement

Note 8 - Fair Value Measurements	6 Months Ended
	Jun. 30, 2022
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 Collateral dependent loans third 3 Other real estate owned — 3 Mortgage loans held-for-sale 2 Derivatives 2 Mortgage servicing rights Other investments third 3 not not The following tables present the financial instruments carried at fair value as of June 30, 2022 December 31, 2021 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) June 30, 2022 Hedged Loans $ 26,349 — 26,349 — Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies 26,166 26,166 — — U.S. Government sponsored enterprises 158,080 — 158,080 — Mortgage-backed securities 492,073 — 492,073 — Asset-backed securities 41,975 — 41,975 — Corporate bonds 2,451 — 2,451 — State and municipal securities 195,362 — 195,362 — Total investment securities available-for-sale 916,107 26,166 889,941 — Mortgage loans held for sale 6,191 — 6,191 — Derivatives 3,754 — 3,754 — Mortgage servicing rights 923 — 923 — Other investments 2,026 — — 2,026 Total assets $ 955,350 26,166 927,158 2,026 December 31, 2021 Hedged Loans $ 28,717 — 28,717 — Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies 7,221 7,221 — — U.S. Government sponsored enterprises 159,230 — 159,230 — Mortgage-backed securities 461,777 — 461,777 — Asset-backed securities 46,713 — 46,713 — Corporate bonds 2,575 — 2,575 — State and municipal securities 220,069 — 220,069 — Total investment securities available-for-sale 897,585 7,221 890,364 — Mortgage loans held for sale 11,843 — 11,843 — Derivatives 1,855 — 1,855 — Other investments 2,034 — — 2,034 Total assets $ 942,034 7,221 932,779 2,034 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) June 30, 2022 Other real estate owned $ — — — — Collateral dependent loans (¹) 650 — — 650 Total $ 650 — — 650 December 31, 2021 Other real estate owned $ — — — — Impaired loans, net (¹) 668 — — 668 Total $ 668 — — 668 ( 1 As of June 30, 2022 no valuation allowance was recorded on collateral dependent loans. As of December 31, 2021 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 June 30, 2022 December 31, 2021 Valuation Techniques (1) Significant Unobservable Inputs Weighted Average Collateral dependent loans Appraisal Estimated costs to sell 10% Other real estate owned Appraisal Estimated costs to sell 10% ( 1 may 3 not not In the case of its investment securities portfolio, the Company monitors the valuation technique utilized by various pricing agencies to ascertain when transfers between levels have been affected. The nature of the remaining assets and liabilities is such that transfers in and out of any level are expected to be rare. For the six June 30, 2022 , there were no 1, 2 3. The table below includes a rollforward of the balance sheet amounts for the six June 30, 2022 2021 3 3 3 3 For the Six Months Ended June 30, 2022 2021 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 2,034 — $ — — Total realized gains (losses) included in income (8 ) — — — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at June 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, June 30 $ 2,026 — $ — — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30 $ (8 ) — $ — — The following methods and assumptions were used by the Company in estimating its fair value disclosures for financial instruments that are not not June 30, 2022 December 31, 2021 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 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 June 30, 2022 December 31, 2021 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) June 30, 2022 Financial assets: Cash and cash equivalents $ 235,768 235,768 235,768 — — Loans, net 2,737,002 2,707,378 — — 2,707,378 Restricted equity securities 5,089 NA NA NA NA Financial liabilities: Deposits 3,710,806 3,166,700 — — 3,166,700 December 31, 2021 Financial assets: Cash and cash equivalents $ 453,418 453,418 453,418 — — Loans, net 2,444,282 2,439,539 — — 2,439,539 Restricted equity securities 5,089 NA NA NA NA Financial liabilities: Deposits 3,555,071 3,227,520 — — 3,227,520 ( 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	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9. Accounting Standards Codification (“ASC”) 740, Income Taxes not” June 30, 2022 not June 30, 2022 The Company’s effective tax rate for the six June 30, 2022 2021 June 30, 2022 2021 As of and for the six June 30, 2022 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 Decem ber 31, 2018 2021 December 31, 2019 2021.

Note 10 - Earnings Per Share

Note 10 - Earnings Per Share	6 Months Ended
	Jun. 30, 2022
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 six June 30, 2022 2021 Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (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 $ 14,139 $ 11,139 $ 25,512 $ 22,283 Denominator – Weighted average number of common shares outstanding 11,339,057 11,084,411 11,307,763 11,081,894 Basic earnings per common share $ 1.25 $ 1.00 $ 2.26 $ 2.01 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 14,139 $ 11,139 $ 25,512 $ 22,283 Denominator – Weighted average number of common shares outstanding 11,339,057 11,084,411 11,307,763 11,081,894 Dilutive effect of stock options 31,198 30,483 31,501 29,814 Weighted average diluted common shares outstanding 11,370,255 11,114,894 11,339,264 11,111,708 Diluted earnings per common share $ 1.24 $ 1.00 $ 2.25 $ 2.01

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingent Liabilities	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 Commitments to extend credit $ 1,273,534,000 Standby letters of credit $ 98,496,000 Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures. 326, No Estimating credit losses on amounts expected to be funded uses the same methodology as described for loans in Note 2 The following table details activity in the allowance for credit losses on off-balance-sheet credit exposures for the six June 30, 2022 2021 (In Thousands) 2022 2021 Beginning balance, January 1 $ 955 693 Impact of adopting ASC 326 6,195 — Credit loss expense 217 137 Ending balance, June 30 $ 7,367 830 The Bank originates residential mortgage loans, sells them to third may may 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 June 30, 2022 not

Note 12 - Subsequent Events

Note 12 - Subsequent Events	6 Months Ended
	Jun. 30, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	Note 12. ASC 855, June 30, 2022

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Nature of Business [Policy Text Block]	Nature of Business June 1, 2022,
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 10 not 10 December 31, 2021 These consolidated financial statements include the accounts of the Company, the Bank, and Encompass. Significant intercompany transactions and accounts are eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates 10 December 31, 2021 no 10 December 31, 2021 326 1. 2
Accounting Changes, Reclassifications and Restatements [Policy Text Block]	Accounting Changes, Reclassifications and Restatements January 1, 2022, 2016 13, 326 326 326” 326 326 not not We adopted ASC 326 January 1, 2022 326 2021 10 In connection with the adoption of ASC 326,
Financing Receivable, Allowance for Credit Losses, Policy for Uncollectible Amounts [Policy Text Block]	Allowance For Credit Losses - Loans 326, not 2
Off-Balance-Sheet Credit Exposure, Policy [Policy Text Block]	Allowance For Credit Losses - Off-Balance-Sheet Credit Exposures 326, No 11
Investment, Policy [Policy Text Block]	Securities no Interest income on securities includes amortization of purchase premiums and discounts. Premiums and discounts on securities are generally amortized using the interest method with a constant effective yield without anticipating prepayments, except for mortgage-backed securities where prepayments are anticipated. Premiums on callable securities are amortized to their earliest call date. A security is placed on non-accrual status if (i) principal or interest has been in default for a period of 90 not not Allowance for Credit Losses - Securities Available-for-Sale not not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements Information about certain recently issued accounting standards updates is presented below. Also refer to Note 1 2021 10 ASU 2016 13, Financial Instruments - Credit Losses (Topic 326 2016 13 January 1, 2022 2016 13, 2 ASU 2022 01, Derivatives and Hedging (Topic 815 2022 01 one December 15, 2022. 2022 01 not ASU 2022 02, Financial Instruments - Credit Losses (Topic 326 2022 02 326. 326 20. December 15, 2022. 2022 02 not Other than those previously discussed, there were no

Note 2 - Loans and Allowance _2

Note 2 - Loans and Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	(In Thousands) June 30, 2022 December 31, 2021 Residential 1-4 family real estate $ 741,595 $ 689,579 Commercial and multi-family real estate 930,093 908,673 Construction, land development and farmland 793,775 612,659 Commercial, industrial and agricultural 119,186 118,155 1-4 family equity lines of credit 121,102 92,229 Consumer and other 79,795 74,643 Total loans before net deferred loan fees 2,785,546 2,495,938 Net deferred loan fees (13,306 ) (12,024 ) Total loans 2,772,240 2,483,914 Less: Allowance for credit losses (35,238 ) (39,632 ) Net loans $ 2,737,002 $ 2,444,282
Financing Receivable, Allowance for Credit Loss [Table Text Block]	(In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2022 Allowance for credit losses: Beginning balance January 1, $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Impact of adopting ASC 326 (3,393 ) (3,433 ) (266 ) 219 (324 ) (367 ) (7,564 ) Provision for credit losses on loans 432 196 2,199 (13 ) 142 561 3,517 Charge-offs — — — — — (593 ) (593 ) Recoveries 10 — 6 7 — 223 246 Ending balance $ 6,291 13,609 11,696 1,542 916 1,184 35,238 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2021 Allowance for loan losses: Beginning balance January 1, $ 8,203 18,343 8,090 1,391 997 1,515 38,539 Provision 289 (760 ) 1,257 (98 ) 51 143 882 Charge-offs — — (23 ) (3 ) — (414 ) (440 ) Recoveries 48 — 29 4 — 252 333 Ending balance $ 8,540 17,583 9,353 1,294 1,048 1,496 39,314 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2022 Allowance for credit losses: Beginning balance April 1, $ 5,910 14,032 10,396 1,588 857 995 33,778 Provision for credit losses 379 (423 ) 1,297 (46 ) 59 359 1,625 Charge-offs — — — — — (306 ) (306 ) Recoveries 2 — 3 — — 136 141 Ending balance $ 6,291 13,609 11,696 1,542 916 1,184 35,238 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total June 30, 2021 Allowance for loan losses: Beginning balance April 1, $ 8,041 18,892 8,600 1,305 970 1,522 39,330 Provision 489 (1,309 ) 761 (15 ) 78 51 55 Charge-offs — — (22 ) — — (190 ) (212 ) Recoveries 10 — 14 4 — 113 141 Ending balance $ 8,540 17,583 9,353 1,294 1,048 1,496 39,314 (In Thousands) Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 family Equity Lines of Credit Consumer and Other Total December 31, 2021 Allowance for loan losses: Ending balance individually evaluated for impairment $ — — — — — — — Ending balance collectively evaluated for impairment $ 9,242 16,846 9,757 1,329 1,098 1,360 39,632 Loans: Ending balance $ 689,579 908,673 612,659 118,155 92,229 74,643 2,495,938 Ending balance individually evaluated for impairment $ 134 531 — — — — 665 Ending balance collectively evaluated for impairment $ 689,445 908,142 612,659 118,155 92,229 74,643 2,495,273
Schedule of Amortized Cost Basis of Collateral Dependent Loans [Table Text Block]	In Thousands Real Estate Other Total June 30, 2022 Residential 1-4 family real estate $ 132 — 132 Commercial and multi-family real estate 518 — 518 Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 650 — 650
Impaired Financing Receivables [Table Text Block]	December 31, 2021 Recorded Investment Unpaid Principal Balance Related Allowance In Thousands With no related allowance recorded: Residential 1-4 family real estate $ 136 134 — Commercial and multi-family real estate 532 531 — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 668 665 — With related allowance recorded: Residential 1-4 family real estate $ — — — Commercial and multi-family real estate — — — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ — — — Total: Residential 1-4 family real estate $ 136 134 — Commercial and multi-family real estate 532 531 — Construction, land development and farmland — — — Commercial, industrial and agricultural — — — 1-4 family equity lines of credit — — — Consumer and other — — — $ 668 665 — June 30, 2021 Average Recorded Investment Interest Income Recognized In Thousands With no related allowance recorded: Residential 1-4 family real estate $ 1,114 3 Commercial and multi-family real estate 207 — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 1,321 3 With related allowance recorded: Residential 1-4 family real estate $ 1,216 31 Commercial and multi-family real estate 620 12 Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 1,836 43 Total: Residential 1-4 family real estate $ 2,330 34 Commercial and multi-family real estate 827 12 Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — $ 3,157 46
Financing Receivable, Nonaccrual [Table Text Block]	In Thousands June 30, December 31, 2022 2021 Residential 1-4 family real estate $ — $ — Commercial and multi-family real estate — — Construction, land development and farmland — — Commercial, industrial and agricultural — — 1-4 family equity lines of credit — — Consumer and other — — Total $ — $ —
Financing Receivable, Past Due [Table Text Block]	(In thousands) 30-59 Days Past Due 60-89 Days Past Due Non Accrual and Greater Than 90 Days Past Due Total Non Accrual and Past Due Current Total Loans Recorded Investment Greater Than 90 Days Past Due and Accruing June 30, 2022 Residential 1-4 family real estate $ 706 239 1,084 2,029 739,566 741,595 $ 1,084 Commercial and multi-family real estate 331 — — 331 929,762 930,093 — Construction, land development and farmland 357 25 — 382 793,393 793,775 — Commercial, industrial and agricultural 149 — 9 158 119,028 119,186 9 1-4 family equity lines of credit 148 20 — 168 120,934 121,102 — Consumer and other 254 67 209 530 79,265 79,795 209 Total $ 1,945 351 1,302 3,598 2,781,948 2,785,546 $ 1,302 December 31, 2021 Residential 1-4 family real estate $ 2,072 169 357 2,598 686,981 689,579 $ 357 Commercial and multi-family real estate — — — — 908,673 908,673 — Construction, land development and farmland 1,154 215 — 1,369 611,290 612,659 — Commercial, industrial and agricultural 59 81 — 140 118,015 118,155 — 1-4 family equity lines of credit 170 — 9 179 92,050 92,229 9 Consumer and other 287 99 23 409 74,234 74,643 23 Total $ 3,742 564 389 4,695 2,491,243 2,495,938 $ 389
Financing Receivable, Troubled Debt Restructuring [Table Text Block]	June 30, 2022 December 31, 2021 (In thousands) Performing TDRs $ 865 $ 876 Nonperforming TDRs 132 165 Total TDRS $ 997 $ 1,041 June 30, 2022 June 30, 2021 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 real estate — $ — $ — — $ — $ — Commercial and multi-family real estate — — — — — — Construction, land development and farmland — — — — — — Commercial, industrial and agricultural — — — — — — 1-4 family equity lines of credit — — — — — — Consumer and other — — — — — — Total — $ — $ — — $ — $ —
Financing Receivable Credit Quality Indicators [Table Text Block]	In Thousands Revolving 2022 2021 2020 2019 2018 Prior Loans Total June 30, 2022 Residential 1-4 family real estate Pass $ 157,554 254,798 116,002 61,618 32,272 92,690 21,639 736,573 Special mention — — 918 — 149 2,071 349 3,487 Substandard — — 38 132 — 1,365 — 1,535 Total Residential 1-4 family real estate $ 157,554 254,798 116,958 61,750 32,421 96,126 21,988 741,595 Commercial and multi-family real estate Pass $ 122,737 205,307 154,268 104,514 91,992 218,408 32,569 929,795 Special mention — — 166 — — 41 — 207 Substandard — — — — — 91 — 91 Total Commercial and multi-family real estate $ 122,737 205,307 154,434 104,514 91,992 218,540 32,569 930,093 Construction, land development and farmland Pass $ 212,139 297,652 98,586 33,949 5,699 11,531 134,110 793,666 Special mention — — — — — 87 — 87 Substandard — — — — — 22 — 22 Total Construction, land development and farmland $ 212,139 297,652 98,586 33,949 5,699 11,640 134,110 793,775 Commercial, industrial and agricultural Pass $ 13,311 14,750 29,527 21,584 6,540 5,467 27,899 119,078 Special mention — 22 21 — — 56 — 99 Substandard 8 — — — — 1 — 9 Total Commercial, industrial and agricultural $ 13,319 14,772 29,548 21,584 6,540 5,524 27,899 119,186 1-4 family equity lines of credit Pass $ 400 — — — — — 120,681 121,081 Special mention — — — — — — 11 11 Substandard — — — — — — 10 10 Total 1-4 family equity lines of credit $ 400 — — — — — 120,702 121,102 Consumer and other Pass $ 18,258 15,933 8,676 7,083 611 7,126 21,981 79,668 Special mention — 55 36 6 — — — 97 Substandard — 6 — 4 17 2 1 30 Total Consumer and other $ 18,258 15,994 8,712 7,093 628 7,128 21,982 79,795 In Thousands 2022 2021 2020 2019 2018 Prior Revolving Loans Total June 30, 2022 Pass $ 524,399 788,440 407,059 228,748 137,114 335,222 358,879 2,779,861 Special mention — 77 1,141 6 149 2,255 360 3,988 Substandard 8 6 38 136 17 1,481 11 1,697 Total $ 524,407 788,523 408,238 228,890 137,280 338,958 359,250 2,785,546 In Thousands Residential 1-4 Family Real Estate Commercial and Multi-family Real Estate Construction, Land Development and Farmland Commercial, Industrial and Agricultural 1-4 Family Equity Lines of Credit Consumer and Other Total Credit Risk Profile by Internally Assigned Grade December 31, 2021 Pass $ 682,527 908,409 612,537 118,058 92,208 74,513 2,488,252 Special mention 5,566 — 93 96 11 89 5,855 Substandard 1,486 264 29 1 10 41 1,831 Total $ 689,579 908,673 612,659 118,155 92,229 74,643 2,495,938

Note 3 - Debt and Equity Secu_2

Note 3 - Debt and Equity Securities (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Marketable Securities [Table Text Block]	June 30, 2022 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Treasury and other U.S. government agencies $ 26,963 — 797 26,166 U.S. Government-sponsored enterprises (GSEs) 180,271 — 22,191 158,080 Mortgage-backed securities 545,610 14 53,551 492,073 Asset-backed securities 43,245 111 1,381 41,975 Corporate bonds 2,500 — 49 2,451 Obligations of states and political subdivisions 226,995 — 31,633 195,362 $ 1,025,584 125 109,602 916,107 December 31, 2021 Securities Available-For-Sale In Thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Market Value U.S. Treasury and other U.S. government agencies $ 7,320 — 99 7,221 U.S. Government-sponsored enterprises (GSEs) 163,700 20 4,490 159,230 Mortgage-backed securities 465,588 2,726 6,537 461,777 Asset-backed securities 46,583 213 83 46,713 Corporate bonds 2,500 75 — 2,575 Obligations of states and political subdivisions 220,444 2,611 2,986 220,069 $ 906,135 5,645 14,195 897,585
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 $ 174 $ 171 Due after one year through five years 93,071 88,774 Due after five years through ten years 271,121 240,103 Due after ten years 661,218 587,059 $ 1,025,584 $ 916,107
Schedule of Unrealized Loss on Investments [Table Text Block]	In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total June 30, 2022 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: U.S. Treasury and other U.S. government agencies $ 26,166 $ 797 7 $ — $ — — $ 26,166 $ 797 U.S. Government-sponsored enterprises (GSEs) 83,193 10,037 24 74,887 12,154 34 158,080 22,191 Mortgage-backed securities 405,151 41,392 197 83,341 12,159 49 488,492 53,551 Asset-backed securities 36,438 1,332 27 439 49 1 36,877 1,381 Corporate bonds 2,451 49 1 — — — 2,451 49 Obligations of states and political subdivisions 153,344 22,016 185 42,017 9,617 42 195,361 31,633 $ 706,743 $ 75,623 441 $ 200,684 $ 33,979 126 $ 907,427 $ 109,602 In Thousands, Except Number of Securities Less than 12 Months 12 Months or More Total December 31, 2021 Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Number of Securities Included Fair Value Unrealized Losses Available-for-Sale Securities: U.S. Treasury and other U.S. government agencies $ 7,221 $ 99 3 $ — $ — — $ 7,221 $ 99 U.S. Government-sponsored enterprises (GSEs) 110,981 2,466 33 45,725 2,024 19 156,706 4,490 Mortgage-backed securities 317,211 4,644 96 54,692 1,893 33 371,903 6,537 Asset-backed securities 17,945 67 9 484 16 1 18,429 83 Corporate bonds — — — — — — — — Obligations of states and political subdivisions 83,510 1,460 74 36,225 1,526 32 119,735 2,986 $ 536,868 $ 8,736 215 $ 137,126 $ 5,459 85 $ 673,994 $ 14,195

Note 4 - Derivatives (Tables)

Note 4 - Derivatives (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Summary of Fair Value Hedge Relationships [Table Text Block]	June 30, 2022 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Interest rate swap agreements - loans Other assets 7.93 0.65 % 1 month LIBOR $ 30,000 3,586 December 31, 2021 Balance Sheet Location Weighted Average Remaining Maturity (In Years) Weighted Average Pay Rate Receive Rate Notional Amount Estimated Fair Value Interest rate swap agreements - loans Other assets 8.42 0.65 % 1 month LIBOR $ 30,000 1,192
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 June 30, 2022 December 31, 2021 June 30, 2022 December 31, 2021 Loans $ 26,349 28,717 (3,651 ) (1,283 )
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	In Thousands June 30, 2022 December 31, 2021 Notional Amount Fair Value Notional Amount Fair Value Included in other assets (liabilities): Interest rate contracts for customers $ 16,393 190 20,340 657 Forward contracts related to mortgage loans held-for-sale 15,000 (22 ) 20,500 6
Interest Rate Swap [Member]
Notes Tables
Derivative Instruments, Gain (Loss) [Table Text Block]	Six Months Ended June 30, Gain (loss) on fair value hedging relationship 2022 2021 Interest rate swap agreements - loans: Hedged items $ (2,368 ) (875 ) Derivative designated as hedging instruments 2,394 885
Mortgage Banking Derivatives [Member]
Notes Tables
Derivative Instruments, Gain (Loss) [Table Text Block]	In Thousands June 30, 2022 June 30, 2021 Interest rate contracts for customers $ (467 ) (68 ) Forward contracts related to mortgage loans held for sale and interest rate contracts (28 ) 147

Note 5 - Mortgage Servicing R_2

Note 5 - Mortgage Servicing Rights (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Qualitative and Quantitative Information, Transferor's Continuing Involvement [Table Text Block]	In Thousands June 30, 2022 Mortgage loan portfolios serviced for: FHLMC $ 65,288
Servicing Asset at Amortized Cost [Table Text Block]	In Thousands June 30, 2022 Balance at beginning of period $ — Servicing rights retained from loans sold 1,277 Amortization (264 ) Valuation Allowance Provision (90 ) Balance at end of period $ 923 Fair value, end of period $ 923
Schedule of Assumptions for Fair Value as of Balance Sheet Date of Assets or Liabilities that relate to Transferor's Continuing Involvement [Table Text Block]	June 30, 2022 Prepayment speed 6.95 % Weighted-average life (in years) 9.06 Weighted-average note rate 3.94 % Weighted-average discount rate 9.00 %

Note 6 - Equity Incentive Pla_2

Note 6 - Equity Incentive Plans (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	June 30, 2022 June 30, 2021 Shares Weighted Average Exercise Price Shares Weighted Average Exercise Price Options and SARs outstanding at beginning of period 357,254 $ 50.18 284,591 $ 43.71 Granted 114,332 64.06 24,999 59.02 Exercised (24,601 ) 41.55 (30,601 ) 40.17 Forfeited or expired (1,167 ) 46.81 — — Outstanding at end of period 445,818 $ 54.22 278,989 $ 45.47 Options and SARs exercisable at June 30 173,425 $ 43.27 156,360 $ 42.11

Note 7 - Regulatory Capital (Ta

Note 7 - Regulatory Capital (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) June 30, 2022 Total capital to risk weighted assets: Consolidated $ 478,805 13.4 % $ 284,963 8.0 % $ 356,203 10.0 % Wilson Bank 478,352 13.4 285,375 8.0 356,718 10.0 Tier 1 capital to risk weighted assets: Consolidated 439,508 12.3 213,722 6.0 284,962 8.0 Wilson Bank 439,055 12.3 214,030 6.0 285,374 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 439,469 12.3 160,291 4.5 N/A N/A Wilson Bank 439,016 12.3 160,523 4.5 231,866 6.5 Tier 1 capital to average assets: Consolidated 439,508 10.7 164,159 4.0 N/A N/A Wilson Bank 439,055 10.7 163,960 4.0 204,949 5.0 Actual Minimum Capital Adequacy For Classification Under Corrective Action Plan as Well Capitalized Amount Ratio Amount Ratio Amount Ratio (dollars in thousands) December 31, 2021 Total capital to risk weighted assets: Consolidated $ 455,813 13.9 % $ 261,404 8.0 % $ 326,755 10.0 % Wilson Bank 452,130 13.8 261,317 8.0 326,646 10.0 Tier 1 capital to risk weighted assets: Consolidated 415,226 12.7 196,052 6.0 261,403 8.0 Wilson Bank 411,543 12.6 195,987 6.0 261,316 8.0 Common equity Tier 1 capital to risk weighted assets: Consolidated 415,226 12.7 147,039 4.5 N/A N/A Wilson Bank 411,543 12.6 146,990 4.5 212,319 6.5 Tier 1 capital to average assets: Consolidated 415,226 10.8 154,280 4.0 N/A N/A Wilson Bank 411,543 10.7 154,230 4.0 192,787 5.0

Note 8 - Fair Value Measureme_2

Note 8 - Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2022
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) June 30, 2022 Hedged Loans $ 26,349 — 26,349 — Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies 26,166 26,166 — — U.S. Government sponsored enterprises 158,080 — 158,080 — Mortgage-backed securities 492,073 — 492,073 — Asset-backed securities 41,975 — 41,975 — Corporate bonds 2,451 — 2,451 — State and municipal securities 195,362 — 195,362 — Total investment securities available-for-sale 916,107 26,166 889,941 — Mortgage loans held for sale 6,191 — 6,191 — Derivatives 3,754 — 3,754 — Mortgage servicing rights 923 — 923 — Other investments 2,026 — — 2,026 Total assets $ 955,350 26,166 927,158 2,026 December 31, 2021 Hedged Loans $ 28,717 — 28,717 — Investment securities available-for-sale: U.S. Treasury and other U.S. government agencies 7,221 7,221 — — U.S. Government sponsored enterprises 159,230 — 159,230 — Mortgage-backed securities 461,777 — 461,777 — Asset-backed securities 46,713 — 46,713 — Corporate bonds 2,575 — 2,575 — State and municipal securities 220,069 — 220,069 — Total investment securities available-for-sale 897,585 7,221 890,364 — Mortgage loans held for sale 11,843 — 11,843 — Derivatives 1,855 — 1,855 — Other investments 2,034 — — 2,034 Total assets $ 942,034 7,221 932,779 2,034
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) June 30, 2022 Other real estate owned $ — — — — Collateral dependent loans (¹) 650 — — 650 Total $ 650 — — 650 December 31, 2021 Other real estate owned $ — — — — Impaired loans, net (¹) 668 — — 668 Total $ 668 — — 668
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	Valuation Techniques (1) Significant Unobservable Inputs Weighted Average Collateral dependent loans Appraisal Estimated costs to sell 10% Other real estate owned Appraisal Estimated costs to sell 10%
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	For the Six Months Ended June 30, 2022 2021 Other Assets Other Liabilities Other Assets Other Liabilities Fair value, January 1 $ 2,034 — $ — — Total realized gains (losses) included in income (8 ) — — — Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held at June 30 — — — — Purchases, issuances and settlements, net — — — — Transfers out of Level 3 — — — — Fair value, June 30 $ 2,026 — $ — — Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30 $ (8 ) — $ — —
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) June 30, 2022 Financial assets: Cash and cash equivalents $ 235,768 235,768 235,768 — — Loans, net 2,737,002 2,707,378 — — 2,707,378 Restricted equity securities 5,089 NA NA NA NA Financial liabilities: Deposits 3,710,806 3,166,700 — — 3,166,700 December 31, 2021 Financial assets: Cash and cash equivalents $ 453,418 453,418 453,418 — — Loans, net 2,444,282 2,439,539 — — 2,439,539 Restricted equity securities 5,089 NA NA NA NA Financial liabilities: Deposits 3,555,071 3,227,520 — — 3,227,520

Note 10 - Earnings Per Share (T

Note 10 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 (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 $ 14,139 $ 11,139 $ 25,512 $ 22,283 Denominator – Weighted average number of common shares outstanding 11,339,057 11,084,411 11,307,763 11,081,894 Basic earnings per common share $ 1.25 $ 1.00 $ 2.26 $ 2.01 Diluted EPS Computation: Numerator – Earnings available to common stockholders $ 14,139 $ 11,139 $ 25,512 $ 22,283 Denominator – Weighted average number of common shares outstanding 11,339,057 11,084,411 11,307,763 11,081,894 Dilutive effect of stock options 31,198 30,483 31,501 29,814 Weighted average diluted common shares outstanding 11,370,255 11,114,894 11,339,264 11,111,708 Diluted earnings per common share $ 1.24 $ 1.00 $ 2.25 $ 2.01

Note 11 - Commitments and Con_2

Note 11 - Commitments and Contingent Liabilities (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Tables
Schedule of Fair Value, off-Balance-Sheet Risks [Table Text Block]	Commitments to extend credit $ 1,273,534,000 Standby letters of credit $ 98,496,000
Off-Balance-Sheet, Credit Loss, Liability [Table Text Block]	(In Thousands) 2022 2021 Beginning balance, January 1 $ 955 693 Impact of adopting ASC 326 6,195 — Credit loss expense 217 137 Ending balance, June 30 $ 7,367 830

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	Jan. 01, 2022	Jun. 30, 2022	Jun. 01, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Retained Earnings (Accumulated Deficit), Total		$ 306,615		$ 292,452
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance		$ 7,367		955	$ 830	$ 693
Cumulative Effect, Period of Adoption, Adjustment [Member]
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance				$ 6,195		$ 0
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member]
Retained Earnings (Accumulated Deficit), Total	$ 1,000
Financing Receivable, Allowance for Credit Loss, Period Increase (Decrease), Total	(7,600)
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] | Unfunded Loan Commitment [Member]
Off-Balance-Sheet, Credit Loss, Liability, Ending Balance	$ 6,200
Encompass Home Lending, LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent			51%

Note 2 - Loans and Allowance _3

Note 2 - Loans and Allowance for Credit Losses (Details Textual) Pure in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021	Dec. 31, 2021 USD ($)
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 2,785,546,000		$ 2,495,938,000
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Mortgage Loans in Process of Foreclosure, Amount	$ 0		262,000
Potential Problem Loans	5,700,000		7,700,000
Commercial Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	342,000		5,000,000
Consumer Portfolio Segment [Member]
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 79,795,000		$ 74,643,000
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 Credit Losses - Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Loans, gross	$ 2,785,546		$ 2,495,938
Net deferred loan fees	(13,306)		(12,024)
Total loans	2,772,240		2,483,914
Less: Allowance for credit losses	(35,238)	$ (33,778)	(39,632)	$ (39,314)	$ (39,330)	$ (38,539)
Net loans	2,737,002		2,444,282
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	741,595		689,579
Total loans	741,595
Less: Allowance for credit losses	(6,291)	(5,910)	(9,242)	(8,540)	(8,041)	(8,203)
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Loans, gross	930,093		908,673
Total loans	930,093
Less: Allowance for credit losses	(13,609)	(14,032)	(16,846)	(17,583)	(18,892)	(18,343)
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Loans, gross	793,775		612,659
Total loans	793,775
Less: Allowance for credit losses	(11,696)	(10,396)	(9,757)	(9,353)	(8,600)	(8,090)
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans, gross	121,102		92,229
Total loans	121,102
Less: Allowance for credit losses	(916)	(857)	(1,098)	(1,048)	(970)	(997)
Commercial, Industrial and Agricultural Portfolio [Member]
Loans, gross	119,186		118,155
Total loans	119,186
Less: Allowance for credit losses	(1,542)	(1,588)	(1,329)	(1,294)	(1,305)	(1,391)
Consumer Portfolio Segment [Member]
Loans, gross	79,795		74,643
Total loans	79,795
Less: Allowance for credit losses	$ (1,184)	$ (995)	$ (1,360)	$ (1,496)	$ (1,522)	$ (1,515)

Note 2 - Loans and Allowance _5

Note 2 - Loans and Allowance for Credit Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Beginning balance January 1,	$ 33,778	$ 39,330	$ 39,632	$ 38,539
Provision for credit losses on loans	1,625	55	3,517	882
Charge-offs	(306)	(212)	(593)	(440)
Recoveries	141	141	246	333
Balance	35,238	39,314	35,238	39,314
Ending balance individually evaluated for impairment					$ 0
Ending balance collectively evaluated for impairment					39,632
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,785,546		2,785,546		2,495,938
Loans					665
Ending balance collectively evaluated for impairment					2,495,273
Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			(7,564)
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Beginning balance January 1,	5,910	8,041	9,242	8,203
Provision for credit losses on loans	379	489	432	289
Charge-offs	0	0	0	0
Recoveries	2	10	10	48
Balance	6,291	8,540	6,291	8,540
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					9,242
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	741,595		741,595		689,579
Loans					134
Ending balance collectively evaluated for impairment					689,445
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			(3,393)
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Beginning balance January 1,	14,032	18,892	16,846	18,343
Provision for credit losses on loans	(423)	(1,309)	196	(760)
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Balance	13,609	17,583	13,609	17,583
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					16,846
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	930,093		930,093		908,673
Loans					531
Ending balance collectively evaluated for impairment					908,142
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			(3,433)
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Beginning balance January 1,	10,396	8,600	9,757	8,090
Provision for credit losses on loans	1,297	761	2,199	1,257
Charge-offs	0	(22)	0	(23)
Recoveries	3	14	6	29
Balance	11,696	9,353	11,696	9,353
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					9,757
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	793,775		793,775		612,659
Loans					0
Ending balance collectively evaluated for impairment					612,659
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			(266)
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Beginning balance January 1,	857	970	1,098	997
Provision for credit losses on loans	59	78	142	51
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Balance	916	1,048	916	1,048
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					1,098
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	121,102		121,102		92,229
Loans					0
Ending balance collectively evaluated for impairment					92,229
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			(324)
Commercial, Industrial and Agricultural Portfolio [Member]
Beginning balance January 1,	1,588	1,305	1,329	1,391
Provision for credit losses on loans	(46)	(15)	(13)	(98)
Charge-offs	0	0	0	(3)
Recoveries	0	4	7	4
Balance	1,542	1,294	1,542	1,294
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					1,329
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	119,186		119,186		118,155
Loans					0
Ending balance collectively evaluated for impairment					118,155
Commercial, Industrial and Agricultural Portfolio [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			219
Consumer Portfolio Segment [Member]
Beginning balance January 1,	995	1,522	1,360	1,515
Provision for credit losses on loans	359	51	561	143
Charge-offs	(306)	(190)	(593)	(414)
Recoveries	136	113	223	252
Balance	1,184	$ 1,496	1,184	$ 1,496
Ending balance individually evaluated for impairment					0
Ending balance collectively evaluated for impairment					1,360
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	$ 79,795		79,795		74,643
Loans					0
Ending balance collectively evaluated for impairment					$ 74,643
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance January 1,			$ (367)

Note 2 - Loans and Allowance _6

Note 2 - Loans and Allowance for Credit Losses - Amortized Cost Bases of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Loans		$ 665
Real Estate [Member]
Loans	$ 650
Other Collateral [Member]
Loans	0
Collateral Pledged [Member]
Loans	650
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans		134
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Real Estate [Member]
Loans	132
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Other Collateral [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Collateral Pledged [Member]
Loans	132
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Loans		531
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Real Estate [Member]
Loans	518
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Other Collateral [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Collateral Pledged [Member]
Loans	518
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Loans		0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Real Estate [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Other Collateral [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Collateral Pledged [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans		0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Real Estate [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Other Collateral [Member]
Loans	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Collateral Pledged [Member]
Loans	0
Commercial, Industrial and Agricultural Portfolio [Member]
Loans		0
Commercial, Industrial and Agricultural Portfolio [Member] | Real Estate [Member]
Loans	0
Commercial, Industrial and Agricultural Portfolio [Member] | Other Collateral [Member]
Loans	0
Commercial, Industrial and Agricultural Portfolio [Member] | Collateral Pledged [Member]
Loans	0
Consumer Portfolio Segment [Member]
Loans		$ 0
Consumer Portfolio Segment [Member] | Real Estate [Member]
Loans	0
Consumer Portfolio Segment [Member] | Other Collateral [Member]
Loans	0
Consumer Portfolio Segment [Member] | Collateral Pledged [Member]
Loans	$ 0

Note 2 - Loans and Allowance _7

Note 2 - Loans and Allowance for Credit Losses - Impaired Loans (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2021
Recorded Investment, with no related allowance		$ 668
Unpaid Principal Balance, with no related allowance		665
Related Allowance		0
Recorded Investment		668
Unpaid Principal Balance		665
Average Recorded Investment, with no related allowance	$ 1,321
Interest Income Recognized, with no related allowance	3
Average Recorded Investment, with related allowance	1,836
Interest Income Recognized, with related allowance	43
Average Recorded Investment	3,157
Interest Income Recognized	46
Commercial, Industrial and Agricultural Portfolio [Member]
Recorded Investment, with no related allowance		0
Unpaid Principal Balance, with no related allowance		0
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		0
Unpaid Principal Balance		0
Average Recorded Investment, with no related allowance	0
Interest Income Recognized, with no related allowance	0
Average Recorded Investment, with related allowance	0
Interest Income Recognized, with related allowance	0
Average Recorded Investment	0
Interest Income Recognized	0
Consumer Portfolio Segment [Member]
Recorded Investment, with no related allowance		0
Unpaid Principal Balance, with no related allowance		0
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		0
Unpaid Principal Balance		0
Average Recorded Investment, with no related allowance	0
Interest Income Recognized, with no related allowance	0
Average Recorded Investment, with related allowance	0
Interest Income Recognized, with related allowance	0
Average Recorded Investment	0
Interest Income Recognized	0
Residential 1 to 4 Family [Member] | Real Estate Portfolio Segment [Member]
Recorded Investment, with no related allowance		136
Unpaid Principal Balance, with no related allowance		134
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		136
Unpaid Principal Balance		134
Average Recorded Investment, with no related allowance	1,114
Interest Income Recognized, with no related allowance	3
Average Recorded Investment, with related allowance	1,216
Interest Income Recognized, with related allowance	31
Average Recorded Investment	2,330
Interest Income Recognized	34
Commercial and Multifamily [Member] | Real Estate Portfolio Segment [Member]
Recorded Investment, with no related allowance		532
Unpaid Principal Balance, with no related allowance		531
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		532
Unpaid Principal Balance		531
Average Recorded Investment, with no related allowance	207
Interest Income Recognized, with no related allowance	0
Average Recorded Investment, with related allowance	620
Interest Income Recognized, with related allowance	12
Average Recorded Investment	827
Interest Income Recognized	12
Construction, Land Development and Farmland [Member] | Real Estate Portfolio Segment [Member]
Recorded Investment, with no related allowance		0
Unpaid Principal Balance, with no related allowance		0
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		0
Unpaid Principal Balance		0
Average Recorded Investment, with no related allowance	0
Interest Income Recognized, with no related allowance	0
Average Recorded Investment, with related allowance	0
Interest Income Recognized, with related allowance	0
Average Recorded Investment	0
Interest Income Recognized	0
Home Equity Loan [Member] | Real Estate Portfolio Segment [Member]
Recorded Investment, with no related allowance		0
Unpaid Principal Balance, with no related allowance		0
Recorded Investment, with related allowance		0
Unpaid Principal Balance, with related allowance		0
Related Allowance		0
Recorded Investment		0
Unpaid Principal Balance		$ 0
Average Recorded Investment, with no related allowance	0
Interest Income Recognized, with no related allowance	0
Average Recorded Investment, with related allowance	0
Interest Income Recognized, with related allowance	0
Average Recorded Investment	0
Interest Income Recognized	$ 0

Note 2 - Loans and Allowance _8

Note 2 - Loans and Allowance for Credit Losses - Loans on Nonaccrual Status (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Loans on Nonaccrual Status	$ 0	$ 0
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Loans on Nonaccrual Status	0	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans on Nonaccrual Status	0	0
Commercial, Industrial and Agricultural Portfolio [Member]
Loans on Nonaccrual Status	0	0
Consumer Portfolio Segment [Member]
Loans on Nonaccrual Status	$ 0	$ 0

Note 2 - Loans and Allowance _9

Note 2 - Loans and Allowance for Credit Losses - Age Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Loans, gross	$ 2,785,546	$ 2,495,938
Recorded Investment Greater Than 90 Days and Accruing	1,302	389
Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	1,945	3,742
Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	351	564
Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	1,302	389
Financial Asset, Past Due [Member]
Loans, gross	3,598	4,695
Financial Asset, Not Past Due [Member]
Loans, gross	2,781,948	2,491,243
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Loans, gross	741,595	689,579
Recorded Investment Greater Than 90 Days and Accruing	1,084	357
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	706	2,072
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	239	169
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	1,084	357
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, Past Due [Member]
Loans, gross	2,029	2,598
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	739,566	686,981
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Loans, gross	930,093	908,673
Recorded Investment Greater Than 90 Days and Accruing	0	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	331	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Financial Asset, Past Due [Member]
Loans, gross	331	0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	929,762	908,673
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Loans, gross	793,775	612,659
Recorded Investment Greater Than 90 Days and Accruing	0	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	357	1,154
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	25	215
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Financial Asset, Past Due [Member]
Loans, gross	382	1,369
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	793,393	611,290
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
Loans, gross	121,102	92,229
Recorded Investment Greater Than 90 Days and Accruing	0	9
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	148	170
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	20	0
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	0	9
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Past Due [Member]
Loans, gross	168	179
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	120,934	92,050
Commercial, Industrial and Agricultural Portfolio [Member]
Loans, gross	119,186	118,155
Recorded Investment Greater Than 90 Days and Accruing	9	0
Commercial, Industrial and Agricultural Portfolio [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	149	59
Commercial, Industrial and Agricultural Portfolio [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	0	81
Commercial, Industrial and Agricultural Portfolio [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	9	0
Commercial, Industrial and Agricultural Portfolio [Member] | Financial Asset, Past Due [Member]
Loans, gross	158	140
Commercial, Industrial and Agricultural Portfolio [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	119,028	118,015
Consumer Portfolio Segment [Member]
Loans, gross	79,795	74,643
Recorded Investment Greater Than 90 Days and Accruing	209	23
Consumer Portfolio Segment [Member] | Financial Asset, 30 to 59 Days Past Due [Member]
Loans, gross	254	287
Consumer Portfolio Segment [Member] | Financial Asset, 60 to 89 Days Past Due [Member]
Loans, gross	67	99
Consumer Portfolio Segment [Member] | Financial Asset, Equal to or Greater than 90 Days Past Due [Member]
Loans, gross	209	23
Consumer Portfolio Segment [Member] | Financial Asset, Past Due [Member]
Loans, gross	530	409
Consumer Portfolio Segment [Member] | Financial Asset, Not Past Due [Member]
Loans, gross	$ 79,265	$ 74,234

Note 2 - Loans and Allowance_10

Note 2 - Loans and Allowance for Credit Losses - Troubled Debt Restructuring (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Total TDRS	$ 997		$ 1,041
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Real Estate Portfolio Segment [Member] | Home Equity Loan [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, Industrial and Agricultural Portfolio [Member]
Number of Contracts	0	0
Pre Modification Outstanding Recorded Investment	$ 0	$ 0
Post Modification Outstanding Recorded Investment, Net of Related Allowance	$ 0	$ 0
Consumer 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	865		876
Nonperforming Financial Instruments [Member]
Total TDRS	$ 132		$ 165

Note 2 - Loans and Allowance_11

Note 2 - Loans and Allowance for Credit Losses - Loan Portfolio by Risk Rating (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
2022	$ 524,407
2021	788,523
2020	408,238
2019	228,890
2018	137,280
Prior	338,958
Revolving loans	359,250
Loans, before allowance	2,772,240	$ 2,483,914
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,785,546	2,495,938
Pass [Member]
2022	524,399
2021	788,440
2020	407,059
2019	228,748
2018	137,114
Prior	335,222
Revolving loans	358,879
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	2,779,861	2,488,252
Special Mention [Member]
2022	0
2021	77
2020	1,141
2019	6
2018	149
Prior	2,255
Revolving loans	360
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	3,988	5,855
Substandard [Member]
2022	8
2021	6
2020	38
2019	136
2018	17
Prior	1,481
Revolving loans	11
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	1,697	1,831
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
2022	157,554
2021	254,798
2020	116,958
2019	61,750
2018	32,421
Prior	96,126
Revolving loans	21,988
Loans, before allowance	741,595
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	741,595	689,579
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Pass [Member]
2022	157,554
2021	254,798
2020	116,002
2019	61,618
2018	32,272
Prior	92,690
Revolving loans	21,639
Loans, before allowance	736,573
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		682,527
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Special Mention [Member]
2022	0
2021	0
2020	918
2019	0
2018	149
Prior	2,071
Revolving loans	349
Loans, before allowance	3,487
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		5,566
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member] | Substandard [Member]
2022	0
2021	0
2020	38
2019	132
2018	0
Prior	1,365
Revolving loans	0
Loans, before allowance	1,535
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		1,486
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member]
2022	122,737
2021	205,307
2020	154,434
2019	104,514
2018	91,992
Prior	218,540
Revolving loans	32,569
Loans, before allowance	930,093
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	930,093	908,673
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Pass [Member]
2022	122,737
2021	205,307
2020	154,268
2019	104,514
2018	91,992
Prior	218,408
Revolving loans	32,569
Loans, before allowance	929,795
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		908,409
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Special Mention [Member]
2022	0
2021	0
2020	166
2019	0
2018	0
Prior	41
Revolving loans	0
Loans, before allowance	207
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		0
Real Estate Portfolio Segment [Member] | Commercial and Multifamily [Member] | Substandard [Member]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	91
Revolving loans	0
Loans, before allowance	91
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		264
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member]
2022	212,139
2021	297,652
2020	98,586
2019	33,949
2018	5,699
Prior	11,640
Revolving loans	134,110
Loans, before allowance	793,775
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	793,775	612,659
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Pass [Member]
2022	212,139
2021	297,652
2020	98,586
2019	33,949
2018	5,699
Prior	11,531
Revolving loans	134,110
Loans, before allowance	793,666
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		612,537
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Special Mention [Member]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	87
Revolving loans	0
Loans, before allowance	87
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		93
Real Estate Portfolio Segment [Member] | Construction, Land Development and Farmland [Member] | Substandard [Member]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	22
Revolving loans	0
Loans, before allowance	22
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		29
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member]
2022	400
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving loans	120,702
Loans, before allowance	121,102
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	121,102	92,229
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Pass [Member]
2022	400
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving loans	120,681
Loans, before allowance	121,081
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		92,208
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Special Mention [Member]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving loans	11
Loans, before allowance	11
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		11
Real Estate Portfolio Segment [Member] | Home Equity Loan [Member] | Substandard [Member]
2022	0
2021	0
2020	0
2019	0
2018	0
Prior	0
Revolving loans	10
Loans, before allowance	10
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		10
Commercial, Industrial and Agricultural Portfolio [Member]
2022	13,319
2021	14,772
2020	29,548
2019	21,584
2018	6,540
Prior	5,524
Revolving loans	27,899
Loans, before allowance	119,186
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	119,186	118,155
Commercial, Industrial and Agricultural Portfolio [Member] | Pass [Member]
2022	13,311
2021	14,750
2020	29,527
2019	21,584
2018	6,540
Prior	5,467
Revolving loans	27,899
Loans, before allowance	119,078
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		118,058
Commercial, Industrial and Agricultural Portfolio [Member] | Special Mention [Member]
2022	0
2021	22
2020	21
2019	0
2018	0
Prior	56
Revolving loans	0
Loans, before allowance	99
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		96
Commercial, Industrial and Agricultural Portfolio [Member] | Substandard [Member]
2022	8
2021	0
2020	0
2019	0
2018	0
Prior	1
Revolving loans	0
Loans, before allowance	9
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		1
Consumer Portfolio Segment [Member]
2022	18,258
2021	15,994
2020	8,712
2019	7,093
2018	628
Prior	7,128
Revolving loans	21,982
Loans, before allowance	79,795
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process	79,795	74,643
Consumer Portfolio Segment [Member] | Pass [Member]
2022	18,258
2021	15,933
2020	8,676
2019	7,083
2018	611
Prior	7,126
Revolving loans	21,981
Loans, before allowance	79,668
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		74,513
Consumer Portfolio Segment [Member] | Special Mention [Member]
2022	0
2021	55
2020	36
2019	6
2018	0
Prior	0
Revolving loans	0
Loans, before allowance	97
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		89
Consumer Portfolio Segment [Member] | Substandard [Member]
2022	0
2021	6
2020	0
2019	4
2018	17
Prior	2
Revolving loans	1
Loans, before allowance	$ 30
Financing Receivable, before Allowance for Credit Loss, Fee and Loan in Process		$ 41

Note 3 - Debt and Equity Secu_3

Note 3 - Debt and Equity Securities (Details Textual) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale, Amortized Cost, Total	$ 1,025,584,000	$ 906,135,000
Debt Securities, Available-for-Sale, Total	916,107,000	897,585,000
Debt Securities, Available-for-Sale, Allowance for Credit Loss, Ending Balance	0
Asset Pledged as Collateral [Member] | Public Deposits and Other Required Purposes [Member]
Debt Securities, Available-for-Sale, Amortized Cost, Total	429,296,000	368,718,000
Debt Securities, Available-for-Sale, Total	381,942,000	364,893,000
Collateralized Mortgage Obligations [Member]
Debt Securities, Available-for-Sale, Amortized Cost, Total	150,891,000	130,594,000
Debt Securities, Available-for-Sale, Total	$ 135,264,000	$ 128,281,000

Note 3 - Debt and Equity Secu_4

Note 3 - Debt and Equity Securities - Debt and Equity Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Available-for-sale, amortized cost	$ 1,025,584	$ 906,135
Securities, Available-for-sale, Gross Unrealized Gains	125	5,645
Securities, Available-for-sale, Gross Unrealized Losses	109,602	14,195
Debt Securities, Available-for-Sale, Total	916,107	897,585
US Treasury and Other US Government Agencies Debt Securities [Member]
Available-for-sale, amortized cost	26,963	7,320
Securities, Available-for-sale, Gross Unrealized Gains	0	0
Securities, Available-for-sale, Gross Unrealized Losses	797	99
Debt Securities, Available-for-Sale, Total	26,166	7,221
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-sale, amortized cost	180,271	163,700
Securities, Available-for-sale, Gross Unrealized Gains	0	20
Securities, Available-for-sale, Gross Unrealized Losses	22,191	4,490
Debt Securities, Available-for-Sale, Total	158,080	159,230
Collateralized Mortgage-Backed Securities [Member]
Available-for-sale, amortized cost	545,610	465,588
Securities, Available-for-sale, Gross Unrealized Gains	14	2,726
Securities, Available-for-sale, Gross Unrealized Losses	53,551	6,537
Debt Securities, Available-for-Sale, Total	492,073	461,777
Asset-Backed Securities [Member]
Available-for-sale, amortized cost	43,245	46,583
Securities, Available-for-sale, Gross Unrealized Gains	111	213
Securities, Available-for-sale, Gross Unrealized Losses	1,381	83
Debt Securities, Available-for-Sale, Total	41,975	46,713
Corporate Debt Securities [Member]
Available-for-sale, amortized cost	2,500	2,500
Securities, Available-for-sale, Gross Unrealized Gains	0	75
Securities, Available-for-sale, Gross Unrealized Losses	49	0
Debt Securities, Available-for-Sale, Total	2,451	2,575
US States and Political Subdivisions Debt Securities [Member]
Available-for-sale, amortized cost	226,995	220,444
Securities, Available-for-sale, Gross Unrealized Gains	0	2,611
Securities, Available-for-sale, Gross Unrealized Losses	31,633	2,986
Debt Securities, Available-for-Sale, Total	$ 195,362	$ 220,069

Note 3 - Debt and Equity Secu_5

Note 3 - Debt and Equity Securities - Debt Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Due in one year or less, securities available-for-sale, amortized cost	$ 174
Due in one year or less, securities available-for-sale, estimated market value	171
Due after one year through five years, securities available-for-sale, amortized cost	93,071
Due after one year through five years, securities available-for-sale, estimated market value	88,774
Due after five years through ten years, securities available-for-sale, amortized cost	271,121
Due after five years through ten years, securities available-for-sale, estimated market value	240,103
Due after ten years, securities available-for-sale, amortized cost	661,218
Due after ten years, securities available-for-sale, estimated market value	587,059
Securities available-for-sale, amortized cost	1,025,584	$ 906,135
Securities available-for-sale, estimated market value	$ 916,107	$ 897,585

Note 3 - Debt and Equity Secu_6

Note 3 - Debt and Equity Securities - Gross Unrealized Losses and Fair Value of Company's Investments (Details) $ in Thousands	Jun. 30, 2022 USD ($) item	Dec. 31, 2021 USD ($) item
Available-for-Sale Securities, Less than 12 Months, Fair Value	$ 706,743	$ 536,868
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 75,623	$ 8,736
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	441	215
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 200,684	$ 137,126
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 33,979	$ 5,459
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	126	85
Available-for-Sale Securities, Total, Fair Value	$ 907,427	$ 673,994
Available-for-Sale Securities, Total, Unrealized Losses	109,602	14,195
US Treasury and Other US Government Agencies Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	26,166	7,221
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 797	$ 99
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	7	3
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	$ 26,166	$ 7,221
Available-for-Sale Securities, Total, Unrealized Losses	797	99
US Government-sponsored Enterprises Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	83,193	110,981
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 10,037	$ 2,466
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	24	33
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 74,887	$ 45,725
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 12,154	$ 2,024
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	34	19
Available-for-Sale Securities, Total, Fair Value	$ 158,080	$ 156,706
Available-for-Sale Securities, Total, Unrealized Losses	22,191	4,490
Collateralized Mortgage-Backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	405,151	317,211
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 41,392	$ 4,644
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	197	96
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 83,341	$ 54,692
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 12,159	$ 1,893
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	49	33
Available-for-Sale Securities, Total, Fair Value	$ 488,492	$ 371,903
Available-for-Sale Securities, Total, Unrealized Losses	53,551	6,537
Asset-Backed Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	36,438	17,945
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 1,332	$ 67
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	27	9
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 439	$ 484
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 49	$ 16
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	1	1
Available-for-Sale Securities, Total, Fair Value	$ 36,877	$ 18,429
Available-for-Sale Securities, Total, Unrealized Losses	1,381	83
Corporate Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	2,451	0
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 49	$ 0
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included | item	1	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 | item	0	0
Available-for-Sale Securities, Total, Fair Value	$ 2,451	$ 0
Available-for-Sale Securities, Total, Unrealized Losses	49	0
US States and Political Subdivisions Debt Securities [Member]
Available-for-Sale Securities, Less than 12 Months, Fair Value	153,344	83,510
Available-for-Sale Securities, Less than 12 Months, Unrealized Losses	$ 22,016	$ 1,460
Available-for-Sale Securities, Less than 12 Months, Number of Securities Included	185	74
Available-for-Sale Securities, 12 Months or More, Fair Value	$ 42,017	$ 36,225
Available-for-Sale Securities, 12 Months or More, Unrealized Losses	$ 9,617	$ 1,526
Available-for-Sale Securities, 12 Months or More, Number of Securities Included	42	32
Available-for-Sale Securities, Total, Fair Value	$ 195,361	$ 119,735
Available-for-Sale Securities, Total, Unrealized Losses	$ 31,633	$ 2,986

Note 4 - Derivatives (Details T

Note 4 - Derivatives (Details Textual) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2020
Interest Rate Lock Commitments [Member]
Derivative, Notional Amount	$ 16,393,000	$ 20,340,000
Derivative Asset, Subject to Master Netting Arrangement, before Offset	190,000	657,000
Forward Contracts [Member]
Derivative, Notional Amount	15,000,000	20,500,000
Derivative, Fair Value, Net, Total	$ (22,000)	$ 6,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative, Notional Amount			$ 30,000,000

Note 4 - Derivatives - Summary

Note 4 - Derivatives - Summary of Fair Value Hedge Relationships (Details) - Interest Rate Swap [Member] - Fair Value Hedging [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Weighted Average Remaining Maturity (Year)	7 years 11 months 4 days	8 years 5 months 1 day
Notional Amount	$ 30,000	$ 30,000
Other Assets [Member]
Estimated Fair Value	$ 3,586	$ 1,192
London Interbank Offered Rate (LIBOR) Swap Rate [Member]
Weighted Average Pay Rate	0.65%	0.65%

Note 4 - Derivatives - Income S

Note 4 - Derivatives - Income Statement Effects of Fair Value Hedge Relationships (Details) - Interest Rate Swap [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Hedged items	$ (2,368)	$ (875)
Designated as Hedging Instrument [Member] | Fair Value Hedging [Member]
Derivative designated as hedging instruments	$ 2,394	$ 885

Note 4 - Derivatives - Amounts

Note 4 - 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	Jun. 30, 2022	Dec. 31, 2021
Carrying Amount of the Hedged Assets	$ 26,349	$ 28,717
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets	$ (3,651)	$ (1,283)

Note 4 - Derivatives - Net Gain

Note 4 - Derivatives - Net Gains (Losses) Relating to Free-standing Derivative Instruments (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Interest Rate Contract [Member]
Net gains (losses)	$ (467)	$ (68)
Forward Contracts [Member]
Net gains (losses)	$ (28)	$ 147

Note 4 - Derivatives - Amount a

Note 4 - Derivatives - Amount and Fair Value of Mortgage Banking Derivatives (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Interest Rate Contract [Member]
Derivative, amount	$ 16,393,000	$ 20,340,000
Derivative, net	190,000	657,000
Forward Contracts [Member]
Derivative, amount	15,000,000	20,500,000
Derivative, net	$ (22,000)	$ 6,000

Note 5 - Mortgage Servicing R_3

Note 5 - Mortgage Servicing Rights - Principal Balances (Details) $ in Thousands	Jun. 30, 2022 USD ($)
FHLMC	$ 65,288

Note 5 - Mortgage Servicing R_4

Note 5 - Mortgage Servicing Rights - Mortgage Servicing Rights Under Amortization Method (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Balance at beginning of period	$ 0
Servicing rights retained from loans sold	1,277
Amortization	(264)
Valuation Allowance Provision	(90)
Balance at end of period	923
Fair value, end of period	$ 923

Note 5 - Mortgage Servicing R_5

Note 5 - Mortgage Servicing Rights - Key Data and Assumptions Used in Estimating Fair Value (Details)	6 Months Ended
	Jun. 30, 2022
Prepayment speed	6.95%
Weighted-average life (in years) (Year)	9 years 21 days
Weighted-average note rate	3.94%
Weighted-average discount rate	9%

Note 6 - Equity Incentive Pla_3

Note 6 - Equity Incentive Plans (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2022	Apr. 13, 2019	Jun. 30, 2016	Apr. 30, 2009
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	259,578
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 54.92
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 5,217,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	4 years 1 month 24 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)	186,240
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)	$ 53.25
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, Number of Shares Available for Grant (in shares)		0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	6,242
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 35.22
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, Number of Shares Available for Grant (in shares)	195,476
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	253,336
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 55.41
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)	186,240
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)	$ 53.25

Note 6 - Equity Incentive Pla_4

Note 6 - Equity Incentive Plans - Summary of Stock Option Activity (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Exercised (in shares)	(2,607)	(1,000)	(5,915)	(8,151)
Outstanding at end of period (in shares)	259,578		259,578
Outstanding at end of period (in dollars per share)	$ 54.92		$ 54.92
Stock Options and Stock Appreciation Rights [Member]
Options and SARs outstanding at beginning of period (in shares)			357,254	284,591
Options and SARs outstanding at beginning of period (in dollars per share)			$ 50.18	$ 43.71
Granted (in shares)			114,332	24,999
Granted, Weighted Average Exercise Price (in dollars per share)			$ 64.06	$ 59.02
Exercised (in shares)			(24,601)	(30,601)
Exercised, Weighted Average Exercise Price (in dollars per share)			$ 41.55	$ 40.17
Forfeited or expired (in shares)			(1,167)	0
Forfeited or expired, Weighted Average Exercise Price (in dollars per share)			$ 46.81	$ 0
Outstanding at end of period (in shares)	445,818	278,989	445,818	278,989
Outstanding at end of period (in dollars per share)	$ 54.22	$ 45.47	$ 54.22	$ 45.47
Options and SARs exercisable at June 30 (in shares)	173,425	156,360	173,425	156,360
Options and SARs exercisable at June 30 (in dollars per share)	$ 43.27	$ 42.11	$ 43.27	$ 42.11

Note 7 - Regulatory Capital - S

Note 7 - Regulatory Capital - Summary of Company's and Wilson Banks Actual Capital Amounts and Ratios (Details) $ in Thousands	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Total capital to risk weighted assets actual amount	$ 478,805	$ 455,813
Total capital to risk weighted assets actual ratio	0.134	0.139
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 284,963	$ 261,404
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	0.080	0.080
Well capitalized amount	$ 356,203	$ 326,755
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	0.100	0.100
Tier 1 capital to risk weighted assets actual amount	$ 439,508	$ 415,226
Tier 1 capital to risk weighted assets actual ratio	0.123	0.127
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 213,722	$ 196,052
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.060	0.060
Tier 1 capital to risk well capitalized amount	$ 284,962	$ 261,403
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	0.080	0.080
Common equity Tier 1 capital to risk weighted assets actual amount	$ 439,469	$ 415,226
Common equity Tier 1 capital to risk weighted assets actual ratio	12.3	12.7
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 160,291	$ 147,039
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	4.5	4.5
Tier 1 capital to average assets actual amount	$ 439,508	$ 415,226
Tier 1 capital to average assets actual ratio	0.107	0.108
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 164,159	$ 154,280
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.040	0.040
Wilson Bank [Member]
Total capital to risk weighted assets actual amount	$ 478,352	$ 452,130
Total capital to risk weighted assets actual ratio	0.134	0.138
Total capital to risk weighted assets regulatory minimum capital requirement amount	$ 285,375	$ 261,317
Total capital to risk weighted assets regulatory minimum capital requirement ratio (	0.080	0.080
Well capitalized amount	$ 356,718	$ 326,646
Total capital to risk weighted assets regulatory minimum capital requirement well capitalized ratio	0.100	0.100
Tier 1 capital to risk weighted assets actual amount	$ 439,055	$ 411,543
Tier 1 capital to risk weighted assets actual ratio	0.123	0.126
Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 214,030	$ 195,987
Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	0.060	0.060
Tier 1 capital to risk well capitalized amount	$ 285,374	$ 261,316
Tier 1 capital to risk weighted assets regulatory well capitalized ratio	0.080	0.080
Common equity Tier 1 capital to risk weighted assets actual amount	$ 439,016	$ 411,543
Common equity Tier 1 capital to risk weighted assets actual ratio	12.3	12.6
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement amount	$ 160,523	$ 146,990
Common equity Tier 1 capital to risk weighted assets regulatory minimum capital requirement ratio	4.5	4.5
Common equity Tier 1 capital to risk weighted assets regulatory well capitalized	$ 231,866	$ 212,319
Common equity Tier 1 capital to risk weighted assets well capitalized ratio	6.5	6.5
Tier 1 capital to average assets actual amount	$ 439,055	$ 411,543
Tier 1 capital to average assets actual ratio	0.107	0.107
Tier 1 capital to average assets regulatory minimum capital requirement amount	$ 163,960	$ 154,230
Tier 1 capital to average assets regulatory minimum capital requirement ratio (as a percent)	0.040	0.040
Tier 1 capital to average assets well capitalized	$ 204,949	$ 192,787
Tier 1 capital to average assets well capitalized ratio (as a percent)	0.050	0.050

Note 8 - Fair Value Measureme_3

Note 8 - Fair Value Measurements (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 35,238	$ 33,778	$ 39,632	$ 39,314	$ 39,330	$ 38,539
Impaired Financing Receivable, Related Allowance			$ 0
Collateral Pledged [Member]
Financing Receivable, Allowance for Credit Loss, Ending Balance	$ 0

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	Jun. 30, 2022	Dec. 31, 2021
Debt Securities, Available-for-Sale, Total	$ 916,107	$ 897,585
Mortgage servicing rights	923
US Treasury and Other US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	26,166	7,221
US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	158,080	159,230
Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	492,073	461,777
Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	41,975	46,713
Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	2,451	2,575
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	195,362	220,069
Fair Value, Recurring [Member] | Reported Value Measurement [Member]
Hedged Loans	26,349	28,717
Debt Securities, Available-for-Sale, Total	916,107	897,585
Mortgage loans held for sale	6,191	11,843
Derivative Asset, Subject to Master Netting Arrangement, before Offset	3,754	1,855
Mortgage servicing rights	923
Other investments	2,026	2,034
Total assets	955,350	942,034
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | US Treasury and Other US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	26,166	7,221
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	158,080	159,230
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	492,073	461,777
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	41,975	46,713
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	2,451	2,575
Fair Value, Recurring [Member] | Reported Value Measurement [Member] | US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	195,362	220,069
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Hedged Loans	0	0
Debt Securities, Available-for-Sale, Total	26,166	7,221
Mortgage loans held for sale	0	0
Derivative Asset, Subject to Master Netting Arrangement, before Offset	0	0
Mortgage servicing rights	0
Other investments	0	0
Total assets	26,166	7,221
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury and Other US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	26,166	7,221
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	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]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Hedged Loans	26,349	28,717
Debt Securities, Available-for-Sale, Total	889,941	890,364
Mortgage loans held for sale	6,191	11,843
Derivative Asset, Subject to Master Netting Arrangement, before Offset	3,754	1,855
Mortgage servicing rights	923
Other investments	0	0
Total assets	927,158	932,779
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury and Other US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	158,080	159,230
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	492,073	461,777
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	41,975	46,713
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	2,451	2,575
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	195,362	220,069
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Hedged Loans	0	0
Debt Securities, Available-for-Sale, Total	0	0
Mortgage loans held for sale	0	0
Derivative Asset, Subject to Master Netting Arrangement, before Offset	0	0
Mortgage servicing rights	0
Other investments	2,026	2,034
Total assets	2,026	2,034
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury and Other US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-Sale, 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]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Collateralized Mortgage-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Asset-Backed Securities [Member]
Debt Securities, Available-for-Sale, Total	0	0
Fair Value, Recurring [Member] | Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Debt Securities, Available-for-Sale, Total	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]
Debt Securities, Available-for-Sale, Total	$ 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		Jun. 30, 2022	Dec. 31, 2021
Reported Value Measurement [Member]
Other real estate owned		$ 0	$ 0
Collateral dependent loans (¹)	[1]	650
Total assets		650	668
Impaired loans, net (¹)	[1]		668
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Other real estate owned		0	0
Collateral dependent loans (¹)	[1]	0
Total assets		0	0
Impaired loans, net (¹)	[1]		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Other real estate owned		0	0
Collateral dependent loans (¹)	[1]	0
Total assets		0	0
Impaired loans, net (¹)	[1]		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Other real estate owned		0	0
Collateral dependent loans (¹)	[1]	650
Total assets		$ 650	668
Impaired loans, net (¹)	[1]		$ 668
[1]As of June 30, 2022 no valuation allowance was recorded on collateral dependent loans. As of December 31, 2021 no valuation allowance was recorded on impaired loans.

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] - Measurement Input, Discount Rate [Member] - Fair Value, Inputs, Level 3 [Member] - Weighted Average [Member]	Jun. 30, 2022	[1]
Collateral dependent loans	0.10
Other real estate owned	0.10
[1]The fair value is generally determined through independent appraisals of the underlying collateral, which may include Level 3 inputs that are not identifiable, or by using the discounted cash flow method if the loan is not collateral dependent.

Note 8 - Fair Value Measureme_7

Note 8 - Fair Value Measurements - Changes in Fair Value Due to Observable Factors (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Fair value, other assets	$ 2,034	$ 0
Fair value, other liabilities	0	0
Total realized gains included in income, other assets	(8)	0
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, other assets	0	0
Change in unrealized gains/losses included in other comprehensive income for assets and liabilities still held, other liabilities	0	0
Purchases, issuances and settlements, net, other assets	0	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	2,026	0
Fair value, other liabilities	0	0
Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30	(8)	0
Total realized gains (losses) included in income related to financial assets and liabilities still on the consolidated balance sheet at June 30	$ 0	$ 0

Note 8 - Fair Value Measureme_8

Note 8 - Fair Value Measurements - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Restricted equity securities		$ 5,089	$ 5,089
Reported Value Measurement [Member]
Cash and cash equivalents		235,768	453,418
Loans, net		2,737,002	2,444,282
Restricted equity securities		5,089	5,089
Deposits		3,710,806	3,555,071
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	[1]	235,768	453,418
Loans, net	[1]	2,707,378	2,439,539
Deposits	[1]	3,166,700	3,227,520
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents		235,768	453,418
Loans, net		0	0
Deposits		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents		0	0
Loans, net		0	0
Deposits		0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents		0	0
Loans, net		2,707,378	2,439,539
Deposits		$ 3,166,700	$ 3,227,520
[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) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Unrecognized Tax Benefits, Ending Balance	$ 0
Effective Income Tax Rate Reconciliation, Percent, Total	22.80%	23.80%
Effective Income Tax Rate Reconciliation, at Federal and State Statutory Income Tax Rate, Percent	26.14%	26.14%
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0
State and Local Jurisdiction [Member] | State of Tennessee [Member]
Open Tax Year	2018 2019 2020 2021
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member]
Open Tax Year	2019 2020 2021

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		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Numerator – Earnings available to common stockholders	$ 14,139	$ 11,139	$ 25,512	$ 22,283
Denominator – Weighted average number of common shares outstanding (in shares)	11,339,057	11,084,411	11,307,763	11,081,894
Basic earnings per common share (in dollars per share)	$ 1.25	$ 1	$ 2.26	$ 2.01
Numerator – Earnings available to common stockholders	$ 14,139	$ 11,139	$ 25,512	$ 22,283
Dilutive effect of stock options (in shares)	31,198	30,483	31,501	29,814
Weighted average diluted common shares outstanding (in shares)	11,370,255	11,114,894	11,339,264	11,111,708
Diluted earnings per common share (in dollars per share)	$ 1.24	$ 1	$ 2.25	$ 2.01

Note 11 - Commitments and Con_3

Note 11 - Commitments and Contingent Liabilities (Details Textual)	6 Months Ended
	Jun. 30, 2022
Real Estate Portfolio Segment [Member] | Residential 1 to 4 Family [Member]
Financing Receivable, Percentage of Loans Delivered to Investors	100%
Standby Letters of Credit [Member]
Debt Instrument, Term (Year)	2 years

Note 11 - Commitments and Con_4

Note 11 - Commitments and Contingent Liabilities - Total Contractual Amount for All Off-balance Sheet Commitments (Details)	Jun. 30, 2022 USD ($)
Standby Letters of Credit [Member]
Commitments	$ 98,496,000
Commitments to Extend Credit [Member]
Commitments	$ 1,273,534,000

Note 11 - Commitments and Con_5

Note 11 - Commitments and Contingent Liabilities - Allowance on Off-balance Sheet Credit Exposures (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Beginning balance, January 1	$ 955	$ 693
Credit loss expense	217	137
Ending balance, June 30	7,367	830
Cumulative Effect, Period of Adoption, Adjustment [Member]
Beginning balance, January 1	$ 6,195	$ 0