HILLS BANCORPORATION Form 10-K Annual Report Filed 2025-03-14

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

(Mark One)


☒			ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2024


☐			TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from October 1, 2024 to December 31, 2024

Commission file number 0-12668

Hills Bancorporation

(Exact name of registrant as specified in its charter)

Iowa

42-1208067

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

131 E. Main Street, PO Box 160

Hills

Iowa

52235

(Address of Principal Executive Offices)

(Zip Code)

(319) 679-2291

Registrant's telephone number, including area code

Securities registered pursuant to Section 12(b) of the Act: None


Title of each class	Trading Symbol(s)	Name of each exchange on which registered

Securities registered pursuant to section 12(g) of the Act:

_________________________________________________No par value common stock_______________________________________

(Title of class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes o No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes o No x

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports); and (2) has been subject to such filing requirements for the past 90 days. Yes x No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes x No o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):


Large accelerated filer	o	Accelerated filer	x
Non-accelerated filer	o	Smaller reporting company	☐
		Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☒

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No x

The aggregate market value of the common stock held by non-affiliates of the registrant as of June 30, 2024, based on the most recent sale price of $75.00 per share, and 7,637,987 shares held was $572,849,035. Common stock held by non-affiliates excludes 1,427,337 shares held by directors, executive officers, and under the Registrant’s Employee Stock Ownership Plan.

The number of shares outstanding of the Registrant's common stock as of February 28, 2025 is 8,957,661 shares of no par value common stock.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Proxy Statement dated March 21, 2025 for the Annual Meeting of the Shareholders of the Registrant to be held April 21, 2025 (the Proxy Statement) are incorporated by reference in Part III of this Form 10-K.

Table of Contents

HILLS BANCORPORATION

FORM 10-K

TABLE OF CONTENTS


	PART I
Item 1.	Business	Page 3
	General	Page 3
	Market Area	Page 7
	Competition	Page 7
	Supervision and Regulation	Page 8
Item 1A.	Risk Factors	Page 14
Item 1B.	Unresolved Staff Comments	Page 25
Item 1C.	Cybersecurity	Page 25
Item 2.	Properties	Page 26
Item 3.	Legal Proceedings	Page 27
Item 4.	Mine Safety Disclosures	Page 27

	PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	Page 27
Item 6.	[Reserved]	Page 29
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operation	Page 30
Item 7A.	Quantitative and Qualitative Disclosures about Market Risk	Page 54
Item 8.	Consolidated Financial Statements and Supplementary Data	Page 56
Item 9.	Changes In and Disagreements with Accountants on Accounting and Financial Disclosure	Page 119
Item 9A.	Controls and Procedures	Page 119
Item 9B.	Other Information	Page 120

	PART III
Item 10.	Directors, Executive Officers and Corporate Governance	Page 120
Item 11.	Executive Compensation	Page 121
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	Page 121
Item 13.	Certain Relationships and Related Transactions, and Director Independence	Page 121
Item 14.	Principal Accounting Fees and Services	Page 121

	PART IV
Item 15.	Exhibits, Consolidated Financial Statement Schedules	Page 122

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Table of Contents

PART I

References in this report to “we,” “us,” “our,” “Bank,” or the “Company” or similar terms refer to Hills Bancorporation and its subsidiary.


Item 1.			Business

GENERAL

Hills Bancorporation (the "Company") is a holding company principally engaged, through its subsidiary bank, in the business of banking. The Company was incorporated December 12, 1982 and all operations are conducted within the state of Iowa. The Company became owner of 100% of the outstanding stock of Hills Bank and Trust Company, Hills, Iowa (“Hills Bank and Trust” or the “Bank”) as of January 23, 1984 when stockholders of Hills Bank and Trust exchanged their shares for shares of the Company. Effective July 1, 1996, the Company formed a new subsidiary, Hills Bank, which acquired for cash all the outstanding shares of a bank in Lisbon, Iowa. Subsequently an office of Hills Bank was opened in Mount Vernon, Iowa, a community that is contiguous to Lisbon. Effective November 17, 2000, Hills Bank was merged into the Bank. On September 20, 1996, another subsidiary, Hills Bank Kalona, acquired cash and other assets and assumed the deposits of the Kalona, Iowa office of Boatmen's Bank Iowa, N.A. Effective October 26, 2001, Hills Bank Kalona was merged into the Bank.

Through its internet website (www.hillsbank.com), the Company makes available the Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, all amendments to those reports, and other filings with the Securities and Exchange Commission, as soon as reasonably practicable after they are filed or furnished.

The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers. The Bank is actively engaged in all areas of commercial banking, including acceptance of demand, savings and time deposits; making commercial, real estate, agricultural and consumer loans; maintaining night and safe deposit facilities; and performing collection, exchange and other banking services tailored for individual customers. The Bank administers estates, personal trusts, and pension plans and provides farm management, investment advisory and custodial services for individuals, corporations and nonprofit organizations. In addition, the Bank earns substantial fees from originating mortgages that are sold on the secondary residential real estate market without mortgage servicing rights being retained.

Lending Activities

Real Estate Loans

Real estate loans totaled $2.941 billion and comprised 85.55% of the Bank’s loan portfolio as of December 31, 2024. The Bank’s real estate loans include construction loans and mortgage loans.

Mortgage Loans. The Bank offers residential, commercial and agricultural real estate loans. As of December 31, 2024, mortgage loans totaled $2.582 billion and comprised 75.11% of the Bank’s loan portfolio.

Residential real estate loans totaled $1.316 billion and were 38.27% of the Bank’s loan portfolio as of December 31, 2024. These loans include first and junior liens on 1 to 4 family residences. The Bank originates 1 to 4 family mortgage loans to individuals and businesses within its trade area. The Bank sells certain mortgage loans to third parties on the secondary market. For the loans sold on the secondary market, the Bank does not retain any percentage of ownership or servicing rights. Interest rates for residential real estate mortgages are determined by competitive pricing factors on the secondary market and within the Bank’s trade area. Collateral for residential real estate mortgages is generally the underlying property. Generally, repayment of these loans is from monthly principal and interest payments from the borrower’s personal cash flows and liquidity, and collateral values are a function of residential real estate values in the markets that the Bank serves.

Commercial real estate loans totaled $498.08 million and were 14.49% of the Bank’s loan portfolio at December 31, 2024. The Bank originates loans for commercial properties to individuals and businesses within its trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary repayment source would be the liquidation of the collateral. Generally, terms for commercial real estate loans range from one to five years with an amortization period of 25 years or less. The Bank offers both fixed and variable rate loans for commercial real estate.

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Multi-family real estate loans totaled $492.76 million and were 14.33% of the Bank’s loan portfolio at December 31, 2024. Multi-family real estate loans are made to individuals and businesses in the Bank’s trade area. These loans are primarily secured by properties such as apartment complexes. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary repayment source would be the liquidation of the collateral. Generally, terms for commercial real estate loans range from one to five years with an amortization period of 25 years or less. Generally, interest rates for multi-family loans are fixed for the loan term.

Mortgage loans secured by farmland totaled $275.77 million and were 8.02% of the Bank’s loan portfolio at December 31, 2024. Loans for farmland are made to individuals and businesses within the Bank’s trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland.

Construction Loans. The Bank offers loans both to individuals that are constructing personal residences and to real estate developers and building contractors for the acquisition of land for development and the construction of homes and commercial properties. The Bank makes these loans to established borrowers in the Bank’s trade area. Construction loans generally have a term of one year or less, with interest payable at maturity. Interest rate arrangements are variable for construction projects. Generally, collateral for construction loans is the underlying construction project.

As of December 31, 2024, construction loans for personal residences totaled $79.45 million and were 2.31% of the Bank’s loan portfolio. Construction loans for land development and commercial projects totaled $279.59 million and were 8.13% of the Bank’s loan portfolio. In total, construction loans totaled $359.04 million and were 10.44% of the Bank’s loan portfolio as of December 31, 2024.

Commercial and Financial Loans

The Bank’s commercial and financial loan portfolio totaled $298.92 million and comprised 8.69% of the total loan portfolio at December 31, 2024. The Bank’s commercial and financial loans include loans to contractors, retailers and other businesses. The Bank provides a wide range of business loans, including lines of credit for working capital and operational purposes and term loans for the acquisition of equipment. Although most loans are made on a secured basis, loans may be made on an unsecured basis where warranted by the overall financial condition of the borrower. Terms of commercial and financial loans generally range from one to five years. Interest rates for commercial loans can be fixed or variable.

The Bank’s commercial and financial loans are primarily made based on the reported cash flow of the borrower and secondarily on the underlying collateral provided by the borrower. The collateral support provided by the borrower for most of these loans and the probability of repayment is based on the liquidation of the pledged collateral and enforcement of personal guarantees, if applicable. The primary repayment risks of commercial loans are that the cash flows of the borrower may be unpredictable, and the collateral securing these loans may fluctuate in value.

Agricultural Loans

Agricultural loans include loans made to finance agricultural production and other loans to farmers and farming operations. These loans totaled $118.68 million and constituted 3.45% of the total loan portfolio at December 31, 2024. Agricultural loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural loans generally have a term of one year and may have a fixed or variable rate.

Consumer Lending

The Bank offers consumer loans including personal loans and automobile loans. These consumer loans typically have shorter terms and lower balances. At December 31, 2024, consumer loans totaled $35.30 million and were 1.03% of the Bank’s total loan portfolio.

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Loans to State and Political Subdivisions

Loans to State and Political Subdivisions include only tax-exempt loans. These loans totaled $43.99 million and comprised 1.28% of the Bank’s total loan portfolio at December 31, 2024.

Deposit Activities

The Bank’s primary funding source for its loan portfolio and other investments consist of the acceptance of demand, savings and time deposits.

Average Daily Balances

The following table shows average balances of assets, liabilities and stockholders’ equity:

AVERAGE BALANCES

(Average Daily Basis)


	Years Ended December 31,
	2024		2023		2022
	(Amounts In Thousands)
ASSETS
Noninterest-bearing cash and cash equivalents	$	32,684	$	31,036	$	31,193
Interest-bearing cash and cash equivalents	22,940		15,559		352,723
Taxable securities	554,089		556,100		517,445
Nontaxable securities	317,730		247,234		246,577
Federal funds sold	370		126		247
Loans, net	3,386,285		3,237,296		2,787,415
Property and equipment, net	34,995		33,564		33,892
Other assets	24,941		6,462		15,614
	$	4,374,034	$	4,127,377	$	3,985,106
LIABILITIES AND STOCKHOLDERS' EQUITY
Noninterest-bearing demand deposits	$	564,740	$	607,510	$	647,286
Interest-bearing demand deposits	918,535		962,148		1,105,811
Savings deposits	893,062		990,168		1,163,316
Time deposits	916,590		742,855		566,888
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	332,839		214,256		3,648
FHLB borrowings	191,346		94,373		2,043
Noninterest-bearing other liabilities	34,289		25,724		23,838

Redeemable common stock held by Employee Stock Ownership Plan	46,555		47,932		50,512
Stockholders' equity	476,078		442,411		421,764
	$	4,374,034	$	4,127,377	$	3,985,106

Other Information

The Bank’s business is not seasonal. As of December 31, 2024, the Company had two employees per the table below and the Bank had 464 full-time and 36 part-time employees.

For additional discussion of the impact of the economy on the financial condition and results of operations of the Company, see Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations.

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Executive Officers of the Registrant

The executive officers of the Company and the Bank, along with their respective ages and positions held, are identified in the table below.


Name	Age	Position
Company
Dwight O. Seegmiller	72	Mr. Seegmiller, who joined the Company in 1975, has served as its President since 1986. Effective January 1, 2025, Mr. Seegmiller transitioned to the President and Chief Executive Officer Emeritus role. Prior to 1986, Mr. Seegmiller was the Senior Vice President of Lending.

Anthony V. Roetlin	57	Mr. Roetlin has held the position of Treasurer, Senior Vice President, Chief Financial Officer and Principal Financial Officer since December 2022.

Bank
Shelley R. Asher	46	Ms. Asher has held the position of Senior Vice President, Director of Operations since June 2021.

Jill E. De Young	51	Ms. De Young has held the position of Senior Vice President, Director of Administration since February 2024.

Becky L. DeWaard	64	Ms. DeWaard has held the position of Senior Vice President, Director of Human Resources since March 2021.

Lindsey A. Dozier	42	Ms. Dozier has held the position of Senior Vice President, Director of Relationship Banking since October 2023.

Timothy D. Finer	63	Mr. Finer has held the position of Director of Commercial Banking since January 2023. Prior to 2023, Mr. Finer held the position of Senior Vice President, Director of Lending.

Brian R. Globokar	51	Mr. Globokar has held the position of Senior Vice President, Director of Trust and Wealth Management Services since 2020.

Kenneth W. Hinrichs	51	Mr. Hinrichs has held the position of Senior Vice President, Director of Digital and Data Strategy since September 2023. Previously, Mr. Hinrichs held the positions of Senior Vice President, Director of Digital Strategy and Systems and Director of Operations and Digital Banking.

Laura J. Hughes	61	Ms. Hughes has held the position of Senior Vice President, Director of Marketing since October 2024.

Neal T. Marple	55	Mr. Marple has held the position of Senior Vice President, Director of Information Services since November 2019.

Kenza B. Nelson	45	Ms. Nelson has held the position of Senior Vice President, General Counsel since May 2020.

Matt D. Olson	43	Mr. Olson has held the position of Senior Vice President, Director of Mortgage Lending since January 2022.

Lisa A. Shileny	48	Ms. Shileny has held the position of President of the Bank since November 2022 and the position of Chief Operating Officer since December 2021. Effective January 1, 2025, Ms. Shileny was appointed President and Chief Executive Officer of the Company and the Bank. Previously, Ms. Shileny held the position of Senior Vice President, Director of Administration since 2019 and Senior Vice President, General Counsel from 2016 to 2019.

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MARKET AREA

Johnson County

The Bank’s trade area includes the Johnson County communities of Iowa City, Coralville, Hills and North Liberty, located near Interstate 80 and Interstate 380 in Eastern Iowa. These communities have a combined population of approximately 123,600. Johnson County, Iowa has a population of approximately 159,400. The University of Iowa in Iowa City has approximately 30,800 students and 32,900 full and part-time employees, including 12,000 employees of The University of Iowa Hospitals and Clinics.

Linn County

The Bank's trade area includes the Linn County, Iowa communities of Lisbon, Marion, Mount Vernon and Cedar Rapids, Iowa. Lisbon has a population of approximately 2,250 and Mount Vernon, located two miles from Lisbon, has a population of approximately 4,750. Both communities are within easy commuting distances to Cedar Rapids and Iowa City, Iowa. Cedar Rapids has a metropolitan population of approximately 180,000 including approximately 42,350 from adjoining Marion, Iowa and is located approximately 10 miles west of Lisbon, Iowa and 25 miles north of Iowa City on Interstate 380. The total population of Linn County is approximately 230,650. The largest employer in the Cedar Rapids area is Collins Aerospace, manufacturer of communications instruments, with approximately 9,000 employees.

Washington County

The Bank's trade area includes the Washington County, Iowa communities of Kalona, Washington and Wellman, Iowa. Kalona is located approximately 14 miles north of Washington. Wellman is located approximately 5 miles west of Kalona. Kalona has a population of approximately 2,900, Washington has a population of approximately 7,400 and Wellman has a population of approximately 1,500. The population of Washington County is approximately 22,700. Kalona, Washington and Wellman are primarily agricultural communities, but are located within easy driving distance for employment in Iowa City, Coralville and North Liberty.

Iowa County

In November 2024, the Bank opened a branch in Williamsburg located in Iowa County. Williamsburg is located approximately 25 miles west of Iowa City. Williamsburg has a population of approximately 3,400. The population of Iowa County is approximately 16,500.

COMPETITION

Competition among financial institutions in attracting and retaining deposits and making loans is intense. Traditionally, the Company’s most direct competition for deposits has come from commercial banks, savings institutions and credit unions doing business in its areas of operation. Increasingly, the Company has experienced competition for deposits from nonbanking sources, such as securities firms, insurance companies, money market mutual funds and financial services subsidiaries of commercial and manufacturing companies. Competition for loans comes primarily from other commercial banks, savings institutions, consumer finance companies, credit unions, mortgage banking companies, insurance companies and other institutional lenders. The Company competes primarily on the basis of products offered, customer service and price. A number of institutions with which the Company competes enjoy the benefits of fewer regulatory constraints and lower cost structures including favorable income tax treatments. Some have greater assets and capital than the Company does and, thus, are better able to compete on the basis of price than the Company. Technological advances, which may diminish the importance of depository institutions and other financial intermediaries in the transfer of funds between parties, could make it more difficult for the Company to compete in the future.

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The Bank is in direct competition for loans and deposits and financial services with a number of other banks and credit unions in Johnson, Linn and Washington County. A comparison of the number of office locations and deposits in the three counties as of June, 2024 (most recent date of available data from the FDIC and national credit union websites) is as follows:


	Johnson County			Linn County			Washington County
	Offices	Deposits (in millions)		Offices	Deposits (in millions)		Offices	Deposits (in millions)
Hills Bank and Trust Company	8	$	2,196	7	$	704	3	$	335
Branches of largest competing national bank	4	366		4	1,022		—	—
Largest competing independent bank	6	1,163		5	1,548		2	404
Largest competing credit union (1)	6	8,707		4	1,329		1	1
All other bank and credit union offices	23	1,114		79	4,002		7	236
Total Market in County	47	$	13,546	99	$	8,605	13	$	976

(1)Deposit balance of the largest competing credit union in Johnson County and Linn County includes the credit union’s deposit balance for the entire institution. County specific deposit balances for the credit union are unavailable.

SUPERVISION AND REGULATION

Financial institutions and their holding companies are extensively regulated under federal and state law. As a result, the growth and earnings performance of the Company can be affected not only by management decisions and general economic conditions but also by the requirements of applicable state and federal statutes and regulations and the policies of various governmental regulatory authorities, including the Iowa Superintendent of Banking (the “Superintendent”), the Board of Governors of the Federal Reserve System (the “Federal Reserve”), the Federal Deposit Insurance Corporation (the “FDIC”), the Internal Revenue Service and state taxing authorities and the Securities and Exchange Commission (the “SEC”). The effect of applicable statutes, regulations and regulatory policies can be significant and cannot be predicted with a high degree of certainty.

Federal and state laws and regulations generally applicable to financial institutions regulate, among other things, the scope of business, investments, reserves against deposits, capital levels relative to operations, the nature and amount of collateral for loans, the establishment of branches, mergers, consolidations and dividends. The system of supervision and regulation applicable to the Company and its subsidiary Bank establishes a comprehensive framework for their respective operations and is intended primarily for the protection of the FDIC’s deposit insurance funds and the depositors, rather than the stockholders, of financial institutions. The enforcement powers available to federal and state banking regulators are substantial and include, among other things, the ability to assess civil money penalties, to issue cease-and-desist or removal orders and to initiate injunctive actions.

The following is a summary of the material elements of the regulatory framework applicable to the Company and its subsidiary Bank. It does not describe all of the statutes, regulations and regulatory policies that apply, nor does it restate all of the requirements of the statutes, regulations and regulatory policies that are described. As such, the following is qualified in its entirety by reference to the applicable statutes, regulations and regulatory policies. Any change in applicable law, regulations or regulatory policies may have a material effect on the business of the Company and its subsidiary Bank.

Regulation of the Company

General. The Company, as the sole shareholder of the Bank, is a bank holding company. As a bank holding company, the Company is registered with, and is subject to regulation by, the Federal Reserve under the Bank Holding Company Act, as amended (the “BHCA”). According to Federal Reserve Board policy, bank/financial holding companies are expected to act as a source of financial strength to each subsidiary bank and to commit resources to support each such subsidiary. This support may be required at times when a bank/financial holding company may not be able to provide support. Under the BHCA, the Company is subject to periodic examination by the Federal Reserve. The Company is also required to file with the Federal Reserve periodic reports of the Company’s operations and such additional information regarding the Company and its subsidiary as the Federal Reserve may require.

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Investments and Activities. Under the BHCA, a bank holding company must obtain Federal Reserve approval before: (i) acquiring, directly or indirectly, ownership or control of any voting shares of another bank or bank holding company if, after the acquisition, it would own or control more than 5% of the shares of the other bank or bank holding company (unless it already owns or controls the majority of such shares), (ii) acquiring all or substantially all of the assets of another bank or (iii) merging or consolidating with another bank holding company. Subject to certain conditions (including certain deposit concentration limits established by the BHCA), the Federal Reserve may allow a bank holding company to acquire banks located in any state of the United States without regard to whether the acquisition is prohibited by the law of the state in which the target bank is located. On approving interstate acquisitions, however, the Federal Reserve is required to give effect to applicable state law limitations on the aggregate amount of deposits that may be held by the acquiring bank holding company and its insured depository institution affiliates in the state in which the target bank is located (provided that those limits do not discriminate against out-of-state depository institutions or their holding companies) and state laws which require that the target bank have been in existence for a minimum period of time (not to exceed five years) before being acquired by an out-of-state bank holding company.

The BHCA also generally prohibits the Company from acquiring direct or indirect ownership or control of more than 5% of the voting shares of any company which is not a bank and from engaging in any business other than that of banking, managing and controlling banks or furnishing services to banks and their subsidiaries. This general prohibition is subject to a number of exceptions. The principal exception allows bank holding companies to engage in, and to own shares of companies engaged in, certain businesses found by the Federal Reserve to be “so closely related to banking as to be a proper incident thereto.” Under current regulations of the Federal Reserve, the Company either directly or through non-bank subsidiaries would be permitted to engage in a variety of banking-related businesses, including the operation of a thrift, sales and consumer finance, equipment leasing, the operation of a computer service bureau (including software development) and mortgage banking and brokerage. The BHCA generally does not place territorial restrictions on the domestic activities of non-bank subsidiaries of bank holding companies.

Federal law also prohibits any person from acquiring “control” of a bank holding company without prior notice to the appropriate federal bank regulator. “Control” is defined in certain cases as the acquisition of 10% or more of the outstanding shares of a bank or a bank holding company depending on the circumstances surrounding the acquisition.

Regulatory Capital Requirements. Bank holding companies are required to maintain minimum levels of capital in accordance with bank regulatory agencies' capital guidelines. If capital falls below minimum guideline levels, a bank holding company, among other things, may be denied approval to acquire or establish additional banks or non-bank businesses. The guidelines include requirements to maintain certain core capital amounts included as Tier 1 capital at minimum levels relative to total assets (the "Tier 1 Leverage Capital Ratio") and at minimum levels relative to "risk-weighted assets" which is calculated by assigning value to assets, and off balance sheet commitments, based on their risk characteristics (the "Total Risk-Based Capital Ratio"), and to maintain total capital at minimum levels relative to risk-weighted assets (the "Total Risk-Based Capital Ratio").

On January 1, 2015, the final rules of the Federal Reserve Board went into effect implementing in the United States the Basel III regulatory capital reforms from the Basel Committee on Banking Supervision. The final rule also adopted changes to the agencies’ regulatory capital requirements that meet the requirements of section 171 and section 939A of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The rule includes a new Common Equity Tier 1 Capital Ratio, an increased Tier 1 Leverage Capital Ratio and an increased Tier 1 Risk-Based Capital Ratio. Bank holding companies are required to include in Common Equity Tier 1 capital the effects of other comprehensive income adjustments, such as gains and losses on securities held to maturity, that are currently excluded from the definition of Tier 1 capital, but were allowed to make a one-time election not to include those effects. The Company and the Bank meet the well-capitalized requirements under the regulatory framework for prompt corrective action and have made the one-time election to exclude the effects of other comprehensive income adjustments on Tier 1 capital. Under the BASEL III rules, the minimum capital ratios are 4% for Tier 1 Leverage Capital Ratio, 4.5% for the Common Equity Tier 1 Capital Ratio, 6% for the Tier 1 Risk-Based Capital Ratio and 8% for the Total Risk-Based Capital Ratio.

The Bank elected to use the Community Bank Leverage Ratio (CBLR) framework as provided for in the Economic Growth, Regulatory Relief and Consumer Protection Act. Under the CBLR framework, the Bank is required to maintain a CBLR of greater than 9%. As of December 31, 2024, the Company had regulatory capital in excess of the Federal Reserve’s minimum requirement, with a CBLR of 12.69%.

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Dividends. The ability of the Company to pay dividends to its shareholders is dependent upon the earnings and capital adequacy of its subsidiary Bank, which directly impact the ability of the Bank to pay dividends to the Company. The Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends, which restrictions are discussed more thoroughly below. The Iowa Business Corporation Act (“IBCA”) allows the Company to make distributions, including cash dividends, to its shareholders unless, after giving effect to such distributions, either (i) the Company would not be able to pay its debts as they become due in the ordinary course of business or (ii) the Company’s total assets would be less than the sum of its total liabilities plus the amount that would be needed to satisfy preferential shareholder rights, if any, that are superior to the rights of those receiving the distribution. Additionally, the Federal Reserve has issued a policy statement with regard to the payment of cash dividends by bank holding companies. The policy statement provides that a bank holding company should not pay cash dividends which exceed its net income or which can only be funded in ways that weaken the bank holding company’s financial health, such as by borrowing. The Federal Reserve also possesses enforcement powers over bank holding companies and their non-bank subsidiaries to prevent or remedy actions that represent unsafe or unsound practices or violations of applicable statutes and regulations. Among these powers is the ability to proscribe the payment of dividends by banks and bank holding companies.

Federal Securities Regulation. The Company’s common stock is registered with the SEC under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Consequently, the Company is subject to the information, proxy solicitation, insider trading and other restrictions and requirements of the SEC under the Exchange Act.

Regulation of the Bank

General. The Bank is an Iowa-chartered bank, the deposit accounts of which are insured by the FDIC. As an Iowa-chartered, FDIC insured bank, the Bank is subject to the examination, supervision, reporting and enforcement requirements of the Superintendent of Banking of the State of Iowa (the “Superintendent”), as the chartering authority for Iowa banks, and the FDIC, as the Bank’s primary federal regulator.

Deposit Insurance. The deposits of the Bank are insured up to regulatory limits set by the FDIC, and, accordingly in 2024, were subject to deposit insurance assessments based on the Federal Deposit Insurance Reform Act of 2005, as adopted and effective on April 21, 2006. The FDIC maintains the Deposit Insurance Fund (“DIF”) by assessing depository institutions an insurance premium (assessment). The amount assessed to each institution is based on the average total assets of the Company less average tangible equity as well as the degree of risk the institution poses to the DIF. The FDIC assesses higher rates to those institutions that pose greater risks to the insurance fund.

In addition, all institutions with deposits insured by the FDIC are required to pay assessments to fund interest payments on bonds issued by the Financing Corporation (FICO), a mixed-ownership government corporation established in the 1980’s to recapitalize the Federal Savings and Loan Insurance Corporation. The current annualized assessment rate is 5.00 basis points.

Capital Requirements. The Bank is an insured state bank, incorporated under the laws of the state of Iowa. As such, the Bank is subject to regulation, supervision and periodic examination by the Superintendent. Among the requirements and restrictions imposed upon state banks by the Superintendent are the requirements to maintain reserves against deposits, restrictions on the nature and amount of loans, and restrictions relating to investments, opening of bank offices and other activities of state banks. Changes in the capital structure of state banks are also approved by the Superintendent. State banks must have a Tier 1 risk-based leverage ratio of 6.50% plus a fully-funded loan loss reserve. In certain instances, the Superintendent may mandate higher capital, but the Superintendent has not imposed such a requirement on the Bank. In determining the Tier 1 risk-based leverage ratio, the Superintendent uses total equity capital without unrealized securities gains and the allowance for credit losses less any intangible assets. At December 31, 2024, the Community Bank Leverage Ratio of the Bank was 12.71% and exceeded the ratio required by the Superintendent.

Capital adequacy for banks took on an added dimension with the establishment of a formal system of prompt corrective action under the Federal Deposit Insurance Corporation Improvement Act of 1991 (FDICIA) which provides the federal banking regulators of the Bank with broad power to take prompt corrective action to resolve the problems of undercapitalized banking institutions. The extent of the regulators’ powers depends on whether the institution in question is “well-capitalized,” “adequately capitalized,” “undercapitalized,” “significantly undercapitalized” or “critically undercapitalized,” in each case as defined by regulation. Under prompt corrective action, banks that are inadequately capitalized face a variety of mandatory and discretionary supervisory actions. For example, “undercapitalized banks” must restrict asset growth, obtain prior approval for business expansion, and have an approved plan to restore capital. “Critically undercapitalized banks” must be placed in receivership or conservatorship within 90 days unless some other action would result in lower long-term costs to the deposit insurance fund.

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The actual amounts of risk-based capital and risk-based capital ratios as of December 31, 2024 and the minimum regulatory requirements for the Company and the Bank are presented below (amounts in thousands):


	Actual				For Capital Adequacy Purposes
	Amount		Ratio		Ratio
As of December 31, 2024:
Company:
Community Bank Leverage Ratio	$	565,744	12.69	%	9.00	%

Bank:
Community Bank Leverage Ratio	566,359		12.71		9.00

Supervisory Assessments. All Iowa banks are required to pay supervisory assessments to the Superintendent to fund the Superintendent’s examination and supervision operations. The method of computation of the supervisory assessment is based on the assets of the bank, the expected hours needed to conduct examinations of that size bank and an additional amount if more work is required.

Community Investment and Consumer Protection Laws. The Community Reinvestment Act requires insured institutions to offer credit products and take other actions that respond to the credit needs of the community. Banks and other depository institutions also are subject to numerous consumer-oriented laws and regulations. These laws include the Truth in Lending Act, the Truth in Savings Act, the Real Estate Settlement Procedures Act, the Electronic Funds Transfer Act, the Equal Credit Opportunity Act, the Fair Credit Reporting Act and the Home Mortgage Disclosure Act.

The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank Act”) posed a significant impact on financial regulations. The Dodd-Frank Act created an independent regulatory body, the Bureau of Consumer Financial Protection (“Bureau”), with authority and responsibility to set rules and regulations for most consumer protection laws applicable to all banks – large and small - which adds another regulator to scrutinize and police financial activities. The Bureau has responsibility for mortgage reform and enforcement, as well as broad new powers over consumer financial activities which could impact what consumer financial services would be available and how they are provided. The following consumer protection laws are the designated laws that fall under the Bureau’s rulemaking authority: the Alternative Mortgage Transactions Parity Act of 1928, the Consumer Leasing Act of 1976, the Electronic Fund Transfer Act, the Equal Credit Opportunity Act, the Fair Credit Billing Act, the Fair Credit Reporting Act subject to certain exclusions, the Fair Debt Collection Practices Act, the Home Owners Protection Act, certain privacy provisions of the Gramm-Leach-Bliley Act, the Home Mortgage Disclosure Act (HMDA), the Home Ownership and Equity Protection Act of 1994, the Real Estate Settlement Procedures Act (RESPA), the S.A.F.E. Mortgage Licensing Act of 2008 (SAFE Act), and the Truth in Lending Act.

Dividends. The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by the Bank. The Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends. The Iowa Banking Act provides that an Iowa bank may not pay dividends in an amount greater than its undivided profits. The payment of dividends by any financial institution or its holding company is affected by the requirement to maintain adequate capital pursuant to applicable capital adequacy guidelines and regulations, and a financial institution generally is prohibited from paying any dividends if, following payment thereof, the institution would be undercapitalized. As described above, the Bank exceeded its minimum capital requirements under applicable guidelines as of December 31, 2024. Notwithstanding the availability of funds for dividends, however, the Superintendent may prohibit the payment of any dividends by the Bank if the Superintendent determines such payment would constitute an unsafe or unsound practice. To maintain acceptable capital ratios in the Bank, certain of its retained earnings are not available for the payment of dividends. To maintain a ratio of total risk-based capital to assets of 9.0%, $165.37 million of the Bank’s Tier 1 capital of $566.36 million as of December 31, 2024, is available for the payment of dividends to the Company. Also, the capital conservation buffer discussed previously could limit the amount of payment of dividends if the Company fails to maintain required capital levels.

Insider Transactions. The Bank is subject to certain restrictions imposed by federal law on extensions of credit to the Company, on investments in the stock or other securities of the Company and the acceptance of the stock or other securities of the Company as collateral for loans. Certain limitations and reporting requirements are also placed on extensions of credit by the Bank to its directors and officers, to directors and officers of the Company and its subsidiary, to principal stockholders of

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the Company, and to related interests of such directors, officers and principal stockholders. In addition, federal law and regulations may affect the terms upon which any person becoming a director or officer of the Company or one of its subsidiaries or a principal stockholder of the Company may obtain credit from banks with which the Bank maintains a correspondent relationship.

Safety and Soundness Standards. The federal banking agencies have adopted guidelines that establish operational and managerial standards to promote the safety and soundness of federally insured depository institutions. The guidelines set forth standards for internal controls, information systems, internal audit systems, loan documentation, credit underwriting, interest rate exposure, asset growth, compensation, fees and benefits, asset quality and earnings.

In general, the safety and soundness guidelines prescribe the goals to be achieved in each area, and each institution is responsible for establishing its own procedures to achieve those goals. If an institution fails to comply with any of the standards set forth in the guidelines, the institution’s primary federal regulator may require the institution to submit a plan for achieving and maintaining compliance. If an institution fails to submit an acceptable compliance plan, or fails in any material respect to implement a compliance plan that has been accepted by its primary federal regulator, the regulator is required to issue an order directing the institution to cure the deficiency. Until the deficiency cited in the regulator’s order is cured, the regulator may restrict the institution’s rate of growth, require the institution to increase its capital, restrict the rates the institution pays on deposits or require the institution to take any action the regulator deems appropriate under the circumstances. Noncompliance with the standards established by the safety and soundness guidelines may also constitute grounds for other enforcement action by the federal banking regulators, including cease and desist orders and civil money penalty assessments.

Branching Authority. Historically, Iowa’s intrastate branching statutes have been rather restrictive when compared with those of other states. Effective July 1, 2004, all limitations on bank office locations were repealed, which effectively allowed statewide branching. Since that date, banks have been allowed to establish an unlimited number of offices in any location in Iowa subject only to regulatory approval.

Under the Riegle-Neal Act, both state and national banks are allowed to establish interstate branch networks through acquisitions of other banks, subject to certain conditions including limitations on the aggregate amount of deposits that may be held by the surviving bank and all of its insured depository institution affiliates. The establishment of new interstate branches or the acquisition of individual branches of a bank in another state (rather than the acquisition of an out-of-state bank in its entirety) is allowed by the Riegle-Neal Act only if specifically authorized by state law. Iowa permits interstate bank mergers, subject to certain restrictions, including a prohibition against interstate mergers involving an Iowa bank that has been in existence and continuous operation for fewer than five years.

State Bank Activities. Under federal law and FDIC regulations, FDIC insured state banks are prohibited, subject to certain exceptions, from making or retaining equity investments of a type, or in an amount, that are not permissible for a national bank. Federal law and FDIC regulations also prohibit FDIC insured state banks and their subsidiaries, subject to certain exceptions, from engaging as principal in any activity that is not permitted for a national bank or its subsidiary, respectively, unless the Bank meets, and continues to meet, its minimum regulatory capital requirements and the FDIC determines the activity would not pose a significant risk to the deposit insurance fund of which the Bank is a member. These restrictions have not had, and are not currently expected to have, a material impact on the operations of the Bank.

Financial Privacy. In accordance with the Gramm-Leach-Bliley Financial Modernization Act of 1999 (the “GLB Act”), federal banking regulators adopted rules that limit the ability of banks and other financial institutions to disclose non-public information about consumers to non-affiliated third parties. These limitations require disclosure of privacy policies to consumers and, in some circumstances, allow consumers to prevent disclosure of certain personal information to a non-affiliated third party. The privacy provisions of the GLB Act affect how consumer information is transmitted through diversified financial companies and conveyed to outside vendors.

Anti-Money Laundering Initiatives and the USA Patriot Act. A major focus of governmental policy on financial institutions has been aimed at combating money laundering and terrorist financing. The USA PATRIOT Act of 2001 (the “USA Patriot Act”) substantially broadened the scope of United States anti-money laundering laws and regulations by imposing significant new compliance and due diligence obligations, creating new crimes and penalties and expanding the extra-territorial jurisdiction of the United States. The U.S. Treasury Department has issued a number of regulations that apply various requirements of the USA Patriot Act to financial institutions such as the Bank. These regulations impose obligations on financial institutions to maintain appropriate policies, procedures and controls to detect, prevent and report money laundering and terrorist financing and to verify the identity of their customers. Failure of a financial institution to maintain and implement adequate programs to combat money laundering and terrorist financing, or to comply with all of the relevant laws or regulations, could have serious legal and reputational consequences for the institution.

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Depositor Preference Statute. In the "liquidation or other resolution" of an institution by any receiver, U.S. federal legislation provides that deposits and certain claims for administrative expenses and employee compensation against the insured depository institution would be afforded a priority over general unsecured claims against that institution, including federal funds and letters of credit.

Government Monetary Policy. The earnings of the Company are affected primarily by general economic conditions and to a lesser extent by the fiscal and monetary policies of the federal government and its agencies, particularly the Federal Reserve. Its policies influence, to some degree, the volume of bank loans and deposits, and interest rates charged and paid thereon, and thus have an effect on the earnings of the Company's subsidiary Bank.

Dodd-Frank Wall Street Reform and Consumer Protection Act. The Dodd-Frank Act was signed into law on July 21, 2010. The Dodd-Frank Act represents the most sweeping financial services industry reform since the 1930s. Generally, the Dodd-Frank Act is effective the day after it was signed into law, but different effective dates apply to specific sections of the Dodd-Frank Act. The Dodd-Frank Act was expected to be fully phased in over several years. Among other things, the Dodd-Frank Act may result in added costs of doing business and regulatory compliance burdens and affect competition among financial services entities. Uncertainty exists as to the ultimate impact of many provisions of the Dodd-Frank Act, which could have a material adverse impact on the financial services industry as a whole and on the Company’s business, results of operations and financial condition. Additional information, including a summary of certain provisions of the Dodd-Frank Act, is available on the Federal Deposit Insurance Corporation website at www.fdic.gov/regulations/reform/dfa_selections.html.

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Item 1A.			Risk Factors

The performance of our Company is subject to various risks. We consider the risks described below to be the most significant risks we face, but such risks are not the only risk factors that could affect us. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially and adversely affect our business, financial condition or results of operations. For a discussion of the impact of risks on our financial condition and results of operations in recent years and on forward looking statements contained in this report, reference is made to Item 7 below.

Economic and Market Risks

Recent events impacting the financial services industry may negatively affect our financial condition and results of operation.

Recent events impacting the financial services industry, including the failure of Silicon Valley Bank, Signature Bank, and First Republic Bank have resulted in decreased confidence in banks among consumer and commercial depositors, other counterparties and investors, as well as significant disruption, volatility and reduced valuations of equity and other securities of banks in the capital markets. These events occurred during a period of rapidly rising interest rates which, among other things, has resulted in unrealized losses in longer duration securities and loans held by banks, more competition for bank deposits and may increase the risk of a potential recession. These recent events could adversely impact the market price and volatility of the Company’s common stock.

These recent events may also result in potentially adverse changes to laws or regulations governing banks and bank holding companies or result in the impositions of restrictions through supervisory or enforcement activities, including higher capital requirements, which could have a material impact on our business. Inability to access short-term funding or the loss of client deposits could increase our cost of funding, limit access to capital markets or negatively impact our overall liquidity or capitalization. Moreover, we may be impacted by concerns regarding the soundness or creditworthiness of other financial institutions, which can cause substantial and cascading disruption within the financial markets and increased expenses. In addition, the cost of resolving the recent bank failures may prompt the FDIC to increase its premiums above the recently increased levels or to issue additional special assessments.

Inflationary pressures in the global economy continue to persist.

Though increases in food, energy and other commodity prices have slowed throughout 2024, core inflation has risen sharply over the prior two year period and has become increasingly persistent. While inflationary pressures related to the cost of goods and services, including labor, generally have minimal direct impact on the Bank's financial condition or results of operation, such pressures do directly impact the ability of both our commercial and consumer borrowers to meet their own financial obligations as they come due, including their loan payments to the Company. In addition, while the Federal Reserve’s moves over the 2022 and 2023 fiscal years to raise interest rates in order to quell inflation have slowed the increase in costs and allowed the Federal Reserve to begin reducing interest rates throughout 2024, higher interest rates can have the impact of reducing demand for both the Company’s consumer and commercial products, as well as impact the ability of both our commercial and consumer borrowers to meet their own financial obligations as they come due, including their loan payments to the Company.

We could experience an unexpected inability to obtain needed liquidity which could adversely affect our business, profitability, and viability as a going concern.

Liquidity measures the ability to meet current and future cash flow needs as they become due. The liquidity of a financial institution reflects its ability to meet loan requests, to accommodate possible outflows in deposits, and to take advantage of interest rate market opportunities. The ability of a financial institution to meet its current financial obligations is a function of its balance sheet structure, its ability to liquidate assets, and its access to alternative sources of funds. The bank failures in 2023 exemplify the potentially catastrophic results of the unexpected inability of insured depository institutions to obtain needed liquidity to satisfy deposit withdrawal requests, including how quickly such requests can accelerate once uninsured depositors lose confidence in an institution’s ability to satisfy its obligations to depositors. We continually strive to ensure our funding needs are met by maintaining a level of liquidity through asset and liability management. If we become unable to obtain funds when needed, it could have a material adverse effect on our business, financial condition, and results of operations.

Higher interest rates have decreased the value of the Company’s securities portfolio, and the Company would realize losses if it were required to sell such securities to meet liquidity needs.

As a result of inflationary pressures and the resulting rapid increases in interest rates in 2023 and 2022, the trading value of previously issued government and other fixed income securities has declined significantly. These securities make up a majority

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of the securities portfolio of most banks in the U.S., including the Company’s, resulting in unrealized losses embedded in the held-to-maturity portion of U.S. banks’ securities portfolios. While the Company does not currently intend to sell its securities, with the exception of the following, and none of the Company's securities are classified as held-to-maturity, if the Company were required to sell securities to meet liquidity needs, it may incur losses, which could negatively impact its profitability. The Company did complete a balance sheet repositioning related to its investment securities portfolio in December 2024. This consisted of the sale of lower-yielding AFS debt securities, resulting in a pre-tax realized loss on the sale of $5.22 million, which was recorded in December of 2024. All of the proceeds from the sale of these securities were used to purchase AFS debt securities at higher yields to improve income going forward, while maintaining the liquidity provided by the investment portfolio. The sale of securities did not impair the Company's capital position. While the Company has taken actions to maximize its funding sources, there is no guarantee that such actions will be successful or sufficient in the event of sudden liquidity needs.

The proportion of our deposit account balances that exceed FDIC insurance limits may expose the Bank to enhanced liquidity risk in times of financial distress.

As of December 31, 2024, approximately 21.51% of our total deposits were not insured by the FDIC. Uninsured deposits historically have been viewed by the FDIC as less stable than insured deposits. According to statements made by the FDIC staff and the leadership of the federal banking agencies, customers with larger uninsured deposit account balances often are small- and mid-sized businesses that rely upon deposit funds for payment of operational expenses and, as a result, are more likely to closely monitor the financial condition and performance of their depository institutions. As a result, in the event of financial distress, uninsured depositors historically have been more likely to withdraw their deposits. If a significant portion of our deposits were to be withdrawn within a short period of time such that additional sources of funding would be required to meet withdrawal demands, we may be unable to obtain funding at favorable terms, which may have an adverse effect on our net interest margin. Obtaining adequate funding to meet our deposit obligations may be more challenging during periods of elevated prevailing interest rates, such as the present, and our ability to attract depositors during a time of actual or perceived distress or instability in the marketplace may be limited. Further, interest rates paid for non-deposit borrowings generally exceed the interest rates paid on deposits, and this spread may be exacerbated by higher prevailing interest rates.

We are constantly at risk of increased losses from fraud.

Criminals are committing fraud at an increasing rate and are using more sophisticated techniques. In some cases, these individuals are part of larger criminal rings, which allow them to be more effective. Such fraudulent activity has taken many forms, ranging from debit card fraud, check fraud, mechanical devices attached to ATM machines, social engineering and phishing attacks to obtain personal information, or impersonation of clients through the use of falsified or stolen credentials. Additionally, an individual or business entity may properly identify itself, yet seek to establish a business relationship for the purpose of perpetrating fraud. An emerging type of fraud even involves the creation of synthetic identification in which fraudsters “create” individuals for the purpose of perpetrating fraud. Further, in addition to fraud committed directly against us, the Company may suffer losses as a result of fraudulent activity committed against third parties. Increased deployment of technologies, such as chip card technology and multi-factor authentication, defray and reduce certain aspects of fraud; however, criminals are turning to other sources to steal personally identifiable information, such as unaffiliated healthcare providers and government entities, in order to impersonate the consumer and thereby commit fraud.

We may be adversely affected by economic conditions in the local economies in which we conduct our operations, and in the United States in general, including global economic, geopolitical instability, inflationary risks and other global pandemics.

Our primary market includes the Iowa counties of Johnson, Linn, Washington and Iowa. Our market has been one of the strongest economic areas in Iowa over the past ten years. The unemployment rate for our prime market area is favorable and the rate historically has been lower than the unemployment rates for both the United States and the State of Iowa. However, unfavorable or uncertain economic and market conditions may adversely affect our business and profitability. Our business faces various material risks, including credit risk, liquidity risk and the risk that the demand for our products and services will decrease. Consumer confidence, real estate values, interest rates and investment returns could make the types of loans we originate less profitable and could increase our credit risk and litigation expense. And, while the presence of the University of Iowa and its affiliated institutions has a significant favorable impact upon the regional economy, it is unclear what impact the State budget and funding models will have on the University of Iowa and the University of Iowa Hospitals and Clinics.

Instability in global economic conditions and geopolitical matters, as well as volatility in financial markets, could have a material adverse effect on the Company’s results of operations and financial condition. The macroeconomic environment in the United States is susceptible to global events and volatility in financial markets.

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Changing interest rates may adversely affect our profits.

Our income and cash flows depend to a great extent on the difference between the interest rates earned by us on interest-earning assets such as loans and investment securities and the interest rates paid by us on interest-bearing liabilities such as deposits and borrowings. Our net interest margin will be affected by general economic conditions, fiscal and monetary policies of the federal government, and our ability to respond to changes in such rates. Our assets and liabilities are affected differently by a change in interest rates. An increase or decrease in rates, the length of loan terms or the mix of adjustable and fixed rate loans in our portfolio could have a positive or negative effect on our net income, capital and liquidity. We measure interest rate risk under various rate scenarios and using specific criteria and assumptions. A summary of this process is presented under the heading "Quantitative and Qualitative Disclosures about Market Risk" included under Item 7A of Part II of this Form 10-K. The Federal Open Market Committee (FOMC), with particular attention being given to labor market conditions, continued inflation pressures and inflation expectations, and financial and international developments. Prevailing interest rates influence the interest we receive on loans and investments and the amount of interest we pay on deposits and borrowings. If the target range for the federal funds rate remains elevated for an extended period, combined with ongoing geopolitical instability, raise the risk of economic recession. Any such downturn, especially in the regions in which we operate, may adversely affect our asset quality, deposit levels, loan demand and results of operations. Also, our interest rate risk modeling techniques and assumptions may not fully predict or capture the impact of actual interest rate changes on our financial condition and results of operations.

Changes in U.S. trade policies, such as the implementation of tariffs, and other factors beyond the Company’s control may adversely impact our business, financial condition and results of operations.

The U.S. government has implemented tariffs on certain products from countries or entities such as Mexico, Canada, China and the European Union. These countries have issued or continue to threaten retaliatory tariffs against products from the United States, including agricultural products. In addition, the ongoing trade policies and potential tariff initiatives being pursued by the U.S. government under the administration of President Trump could present potential risks unique to the markets within which we operate. As a major producer and exporter of agricultural commodities, including corn, soybeans, and pork, Iowa is particularly vulnerable to negative consequences from such policy initiatives. Any changes to trade agreements, the imposition of tariffs on agricultural products, or the escalation of trade disputes with key international trading partners could lead to reduced demand for Iowa’s agricultural exports, increased input costs for local farmers, and disrupted supply chains. This, in turn, could result in financial strain for our agricultural clients, increasing the risk of loan defaults or delinquencies within our loan portfolio. Additionally, any prolonged trade tensions or the implementation of tariffs could negatively impact the broader economic environment in Iowa and the Midwest, potentially leading to reduced consumer spending, lower economic growth, and decreased demand for other banking products and services.

As a result, our financial performance, including credit quality and loan growth, could be adversely affected by these policy changes. While we actively monitor these developments and work closely with our agricultural customers, there is no assurance that we can fully mitigate the risks posed by potential tariff initiatives or other trade-related disruptions. These factors could materially affect our business, financial condition, and results of operations.

We may be adversely impacted by legislation and potential additional legislation and rulemaking.

The 2008-2009 recession produced a number of new laws that impact financial institutions including the Dodd-Frank Act. The Dodd-Frank Act established the Consumer Financial Protection Bureau (the “CFPB”) and granted it the broad authority to administer and enforce a new federal regulatory framework of consumer financial regulation. Any changes to state and federal banking laws and regulations may adversely impact our ability to expand services and to increase the value of our business. We are subject to extensive state and federal regulation, supervision, and legislation that govern almost all aspects of our operations. These laws may change from time to time and are primarily intended for the protection of consumers, depositors and the deposit insurance funds. In addition, our earnings are affected by the monetary policies of the Board of Governors of the Federal Reserve. These policies, which include regulating the national supply of bank reserves and bank credit, may have a major effect upon the source and cost of funds and the rates of return earned on loans and investments. The Federal Reserve influences the size and distribution of bank reserves through its open market operations and changes in cash reserve requirements against member bank deposits. We cannot predict what effect such act and any presently contemplated or future changes in the laws or regulations or their interpretations would have on us, but such changes could be materially adverse to our financial performance.

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Reduction in the value, or impairment of our investment securities, may impact our earnings and stockholders' equity.

We maintained a balance of $944.14 million, or 20.58% of our assets, in investment securities at December 31, 2024. Changes in market interest rates may affect the value of these investment securities, with increasing interest rates generally resulting in a reduction of value. Although the reduction in value from temporary increases in market rates does not affect our income until the security is sold, it does result in an unrealized loss recorded in other comprehensive income that may reduce our stockholders' equity. Available-for-sale (AFS) debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. In assessing whether the impairment of investment securities is due to credit losses, we consider if a credit loss exists by monitoring to ensure it has adequate credit support considering the nature of the investment, collectability or delinquency issues, the underlying financial statements of the issuers, credit ratings and subsequent changes thereto, other available relevant information, and the intent and ability to retain our investment in the security for a period of time sufficient to allow for any anticipated recovery in fair value.

Growth levels in local and national real estate markets may impact our operations and/or financial condition.

Change in growth in the national housing market as evidenced by reports of levels of new and existing home sales, inventories of houses on the market, property values, building permits, and the time houses remain on the market may indicate increased levels of credit risk. In past history of real estate growth, some lenders made many adjustable-rate mortgage loans, and lowered their credit standards with respect to mortgage loans and home equity loans. A subsequent slowdown in the national housing market created uncertainty and liquidity issues relating to the value of such mortgage loans, which caused disruption in credit markets. Management will continue to monitor that the Bank has maintained appropriate lending standards in times of real estate growth and decline. No assurance can be given that these conditions will not directly or indirectly affect our operations.

Regulatory and Legal Risks

We are subject to a variety of litigation or other proceedings, which could adversely affect our business.

We are involved from time to time in a variety of litigation or other proceedings arising out of business or operations. We establish reserves for claims when appropriate under accounting principles generally accepted in the United States of America, but costs often may be incurred in connection with a matter before any reserve has been created. In addition, the actual costs associated with resolving a claim may be substantially higher than amounts that we have reserved. Substantial legal claims could have a detrimental impact on our business, results of operations, and financial condition and may cause reputational harm.

If we do not continue to meet or exceed regulatory capital requirements and maintain our “well-capitalized” status, there could be an adverse effect on the manner in which we do business and on the confidence of our customers in us.

Under regulatory capital adequacy guidelines, we must meet guidelines that involve quantitative measures of assets, liabilities and certain off-balance sheet items. Failure to meet minimum capital requirements could have a material effect on our financial condition and could subject us to a variety of enforcement actions, as well as certain restrictions on our business. Failure to maintain the status of “well-capitalized” under the regulatory framework could adversely affect the confidence that our customers have in us, which may lead to a decline in the demand for or a reduction in the prices that we are able to charge for our products and services. Failure to meet the guidelines could also limit our access to liquidity sources.

Climate change and related legislative and regulatory initiatives may result in operational changes and expenditures that could significantly impact our business.

The current and anticipated effects of climate change are creating an increasing level of concern for the state of the global environment. As a result, political and social attention to the issue of climate change has increased. In recent years, governments across the world have entered into international agreements to attempt to reduce global temperatures, in part by limiting greenhouse gas emissions. The U.S. Congress, state legislatures and federal and state regulatory agencies have continued to propose and advance numerous legislative and regulatory initiatives seeking to mitigate the effects of climate change. Consumers and businesses may also change their behavior on their own as a result of these concerns. The impact on our customers will likely vary depending on their specific attributes, including reliance on or role in carbon intensive activities. Our efforts to take these risks into account in making lending and other decisions, including by increasing our business with climate-friendly companies, may not be effective in protecting us from the negative impact of new laws and regulations or changes in consumer or business behavior.

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Climate change and agricultural sector risk.

The Company operates in a region of the United States that is heavily reliant on the agricultural sector, which represents a significant portion of the local economy. According to data provided by the United States Department of Agriculture (USDA), the market value of agricultural products sold by Iowa farms during 2022 totaled more than $43 billion, ranking second nationally only to the state of California. As climate change continues to impact weather patterns and environmental conditions in our geographic region, the agricultural sector faces increased risks associated with increased volatility in crop yields, more frequent and severe extreme weather events (such as droughts, floods, and storms), and changing agricultural growing seasons.

Given the lack of empirical data on the credit and other financial risks posed by climate change, it is difficult to predict how climate change may impact our financial condition and operations. Such climate-related factors may result in greater financial strain on the agricultural businesses and farming communities that form a substantial part of our customer base. This, in turn, could lead to higher default rates on loans, lower demand for agricultural credit, and decreased collateral values for agricultural loans. Additionally, disruptions to regional supply chains, rising insurance costs, and the potential for reduced investment in the area may exacerbate the overall economic instability in our market.

While we have implemented practices to mitigate against these risks, including monitoring agricultural sector exposure and diversifying our loan portfolio, the long-term financial stability of the regional economy remains vulnerable to the potential impacts of climate change. As a result, our financial condition and results of operations could be materially adversely affected by the consequences of climate change on the agricultural sector and the broader regional economy.

There may be issues with environmental law compliance if we take possession of real property that secures a loan.

A significant portion of our loan portfolio is secured by real property. We may foreclose on and take title to certain real property. There is a risk that hazardous substances could be found on the property and we may be liable for remediation costs, personal injury and/or property damage. We may incur substantial expenses to comply with environmental laws which may materially reduce the property's value or limit our ability to dispose of the property. The remediation costs and any other financial liabilities associated with the property could have a material adverse effect on our financial condition and results of operations.

Credit and Lending Risks

Our loan portfolio has a large concentration of real estate loans, which involve risks specific to real estate value.

Real estate loans, which constitute a large portion of our loan portfolio, include home equity, commercial, construction and residential loans, and such loans are concentrated in the Bank’s trade area. As of December 31, 2024, 85.55% of our loans had real estate as a primary component of collateral. The market value of real estate may fluctuate significantly in a short period of time as a result of market conditions in the geographic area in which the real estate is located. Adverse developments affecting real estate values in our market could increase the credit risk associated with our loan portfolio. Also, real estate lending typically involves higher loan principal amounts and the repayment of the loans generally is dependent, in large part, on sufficient income from the properties securing the loans to cover operating expenses and debt service. Economic events or governmental regulations outside of the control of the borrower could adversely impact the future cash flow and market values of the affected properties.

If the loans that are collateralized by real estate become troubled during a time when market conditions are declining or have declined, then we may not be able to realize the amount of security that we anticipated at the time of originating the loan, which could cause us to increase our provision for loan losses and adversely affect our operating results and financial condition.

Our real estate loans also include construction loans, including land acquisition and development. Construction, land acquisition and development lending involves additional risks because funds are advanced based upon estimates of costs and the estimated value of the completed project. Because of the uncertainties inherent in estimating construction costs, as well as the market value of the completed project and the effects of governmental regulation on real property, it is relatively difficult to evaluate accurately the total funds required to complete a project and the related loan-to-value ratio. As a result, commercial construction loans often involve the disbursement of substantial funds with repayment dependent, in part, on the success of the ultimate project and the ability of the borrower to sell or lease the property, rather than the ability of the borrower or guarantor to repay principal and interest. If our appraisal of the value of the completed project proves to be overstated, we may have inadequate security for the repayment of the loan upon completion of construction of the project.

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Commercial loans make up a significant portion of our loan portfolio.

Our commercial loans are primarily made based on the identified cash flow of the borrower and secondarily on the underlying collateral provided by the borrower. Repayment of our commercial loans is often dependent on the cash flows of the borrower, which may be unpredictable. Most often, this collateral is accounts receivable, inventory, machinery and equipment. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. The other types of collateral securing these loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business.

Our agricultural loans may involve a greater degree of risk than other loans, and the ability of the borrower to repay may be affected by many factors outside of the borrower’s control.

Payments on agricultural real estate loans are dependent on the profitable operation or management of the farm property securing the loan. The success of the farm may be affected by many factors outside the control of the borrower, including adverse weather conditions that prevent the planting of a crop or limit crop yields (such as hail, drought and floods), loss of livestock due to disease or other factors, changes in market prices for agricultural products (both domestically and internationally) and the impact of government regulation (including changes in price supports, subsidies and environmental regulation). In addition, many farms are dependent on a limited number of key individuals whose injury or death may significantly affect the successful operation of the farm. If the cash flow from a farming operation is diminished, the borrower’s ability to repay the loan may be impaired. The primary crops in our market areas are corn and soybeans. Accordingly, adverse circumstances affecting these crops could have an adverse effect on our agricultural real estate loan portfolio.

We also originate agricultural operating loans. As with agricultural real estate loans, the repayment of operating loans is dependent on the successful operation or management of the farm property. Likewise, agricultural operating loans involve a greater degree of risk than lending on residential properties, particularly in the case of loans that are unsecured or secured by rapidly depreciating assets such as farm equipment or assets such as livestock or crops. The primary livestock in our market areas are hogs and turkeys. In these cases, any repossessed collateral for a defaulted loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation.

We may be required to repurchase mortgage loans or reimburse investors and others as a result of breaches in contractual representations and warranties.

We sell residential mortgage loans to various parties that purchase mortgage loans for investment. The agreements under which we sell mortgage loans contain various representations and warranties regarding the origination and characteristics of the mortgage loans, including ownership of the loan, compliance with loan criteria set forth in the applicable agreement, validity of the lien securing the loan, absence of delinquent taxes or liens against the property securing the loan, and compliance with applicable origination laws. We may be required to repurchase mortgage loans, indemnify the investor, or reimburse the investor for credit losses incurred on loans in the event of a breach of contractual representations or warranties. The agreements under which we sell mortgage loans require us to deliver various documents to the investor, and we may be obligated to repurchase any mortgage loan as to which the required documents are not delivered or are defective.

We depend on the accuracy and completeness of information about customers and counterparties.

In deciding whether to extend credit or enter into other transactions with customers and counterparties, we may rely on information furnished by or on behalf of customers and counterparties, including financial statements and other financial information. We also may rely on representations of clients and counterparties as to the accuracy and completeness of that information and, with respect to financial statements, on reports of independent auditors and accountants if made available. If this information is inaccurate, we may be subject to regulatory action, reputational harm or other adverse effects with respect to the operation of our business, our financial condition and our results of operation.

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Capital and Liquidity Risks

If we are unable to continuously attract deposits and other short-term funding, our financial condition and our business prospects could be adversely affected.

In managing our liquidity, our primary source of short-term funding is customer deposits. Our ability to continue to attract these deposits, and other short-term funding sources, is subject to variability based upon a number of factors, including the relative interest rates we are prepared to pay for these liabilities and the perception of safety of those deposits or short-term obligations relative to alternative short-term investments. The availability and cost of credit in short-term markets depends upon market perceptions of our liquidity and creditworthiness. Our efforts to monitor and manage liquidity risk may not be successful or sufficient to deal with dramatic or unanticipated changes in event-driven reductions in liquidity. In such events, our cost of funds may increase, thereby reducing our net interest revenue, or we may need to dispose of a portion of our investment portfolio, which, depending on market conditions, could result in our realizing a loss or experiencing other adverse consequences.

Conditions in the financial markets may limit our access to funding to meet our liquidity needs.

Liquidity is essential to our business, as we must maintain sufficient funds to respond to the needs of depositors and borrowers. An inability to raise funds through deposits, borrowings, the sale or pledging as collateral of loans and other assets could have a substantial adverse effect on our liquidity. Our access to funding sources in the amounts adequate to finance our activities could be impaired by factors that affect us specifically or the financial services industry in general. Factors that could adversely affect our access to liquidity sources include a decrease in the level of our business activity due to a market downturn or adverse regulatory action against us. Our ability to borrow could also be impaired by factors that are not specific to us, such as severe disruption of the financial markets or adverse news and expectations about the prospects for the financial services industry as a whole.

As a part of our liquidity management, we use a number of funding sources in addition to core deposit growth and repayments and maturities of loans and investments. These sources include brokered money markets and certificates of deposit, federal funds purchased, lines of credit, the Bank Term Funding Program through the Federal Reserve, and Federal Home Loan Bank advances. Negative operating results or changes in industry conditions could lead to an inability to replace these additional funding sources at maturity. Our financial flexibility could be constrained if we are unable to maintain our access to funding or if adequate financing is not available to accommodate future growth at acceptable interest rates. Finally, if we are required to rely more heavily on more expensive funding sources to support future growth, our revenues may not increase proportionately to cover our costs. In this case, our results of operations and financial condition would be adversely affected.

Our profitability and liquidity may be adversely affected by deterioration in the credit quality of, or defaults by, third parties who owe us money or other assets.

We are exposed to the risk that third parties that owe us money or other assets will not fulfill their obligations. These parties may default on their obligations to us due to bankruptcy, lack of liquidity, operational failure or other reasons. Our rights against third parties may not be enforceable in all circumstances. In addition, deterioration in the credit quality of third parties whose securities or obligations we hold could result in losses and/or adversely affect our ability to use those securities or obligations for liquidity purposes.

Our financial condition has not been materially impacted by the deterioration in the credit quality of third parties except as related to borrower credit quality. Management believes that the allowance for credit losses is adequate to absorb probable losses on any existing loans that may become uncollectible but cannot predict loan losses with certainty and cannot assure that our allowance for credit losses will prove sufficient to cover actual losses in the future.

Our growth may require us to raise additional capital in the future, but that capital may not be available.

We may at some point need to raise additional capital to maintain our “well-capitalized” status. Any capital we obtain may result in the dilution of the interests of existing holders of our stock. Our ability to raise additional capital, if needed, will depend on conditions in the capital markets at that time, which are outside our control, and on our financial condition and performance. Accordingly, we cannot make assurances of our ability to raise additional capital if needed, or if the terms will be acceptable to us.

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Competitive and Strategic Risks

We experience intense competition for loans and deposits.

Competition in banking and financial services business in our market is highly competitive and is currently undergoing significant change. Our competitors include local commercial banks, local credit unions, online banks, mortgage companies, finance companies and other non-bank financial services providers. Increasingly, competitors are able to provide integrated financial services over a broad geographic area. Increased competition may result in a decrease in the amounts of loans and deposits, reduced spreads between loan rates and deposit rates or loan terms that are less favorable to us. Competition may also accelerate investments in technology or infrastructure. Any of these results could have a material adverse effect on our ability to grow and remain profitable.

New products and services are essential to remain competitive but may subject us to additional risks.

We consistently attempt to offer new products and services to our customers to remain competitive. There can be risks and uncertainties associated with these new products and services especially if they are newer to market products and services. We may spend significant time and resources in development of new products and services to market to customers. Through our development and implementation process we may incur risks associated with delivery timetables, pricing and profitability, compliance with regulations, effect on internal controls and shifting customer preferences. Failure to successfully manage these risks could have a material effect on our financial condition, result of operations, and business.

Our customers may decide to use non-bank competitors for financial transactions, which could result in loss of business.

Advancement in technology and other changes are increasing the ability for customers to complete financial transactions that have traditionally involved banks through non-bank competitors. Elimination of banks as intermediaries of financial transactions could result in the loss of customer deposits as well as fee income to us.

We are subject to risks associated with negative publicity.

Reputational risk arises from the potential that negative publicity regarding our business practices, whether true or not, could cause a decline in our customer base, costly litigation, or revenue reductions. In addition, our success in maintaining our reputation depends on the ability to adapt to a rapidly changing environment including increasing reliance on social media.

Accounting and Tax Risks

Our allowances for credit losses for loans and debt securities may prove inadequate or we may be negatively affected by credit risk exposures. Also, future additions to our allowance for credit losses will reduce our future earnings.

Our business depends on the creditworthiness of our customers. As with most financial institutions, we maintain allowances for credit losses for loans and debt securities to provide for defaults and nonperformance, which represent an estimate of expected losses over the remaining contractual lives of the loan and debt security portfolios. This estimate is the result of our continuing evaluation of specific credit risks and loss experience, current loan and debt security portfolio quality, present economic, political and regulatory conditions, industry concentrations, reasonable and supportable forecasts for future conditions and other factors that may indicate losses. The determination of the appropriate levels of the allowances for loan and debt security credit losses inherently involves a high degree of subjectivity and judgment and requires us to make estimates of current credit risks and future trends, all of which may undergo material changes. Generally, our nonperforming loans and OREO reflect operating difficulties of individual borrowers and weaknesses in the economies of the markets we serve. The allowances may not be adequate to cover actual losses, and future allowance for credit losses could materially and adversely affect our financial condition, results of operations and cash flows.

Our accounting policies and methods are fundamental to how we report our financial condition and results of operations, and we use estimates in determining the fair value of certain of our assets, the expected credit losses related to loans and debt securities, and the amount of other loss contingencies as of the balance sheet date, which estimates are subject to very large uncertainty.

A portion of our assets are carried on the balance sheet at fair value, including debt securities available for sale. Generally, for assets that are reported at fair value, we use quoted market prices or valuation models that utilize observable market data inputs to estimate their fair value as of the balance sheet date. In certain cases, observable market prices and data may not be readily

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available or their availability may be diminished due to market conditions. We use financial models to value certain of these assets. These models are complex and use asset-specific collateral data and market inputs for interest rates. Although we have processes and procedures in place governing valuation models and their testing and calibration, such assumptions are complex as we must make judgments about the effect of matters that are inherently uncertain. Different assumptions could have resulted in significant changes in valuation, which in turn would have affected earnings or resulted in significant changes in the dollar amount of assets reported on the balance sheet or both.

We may be adversely affected by changes in U.S. tax laws and regulations.

Changes in tax laws at national or state levels could have an effect on the Company’s short-term and long-term earnings. Changes in tax laws could affect the Company’s earnings as well as its customers’ financial positions, or both. Changes in tax laws could also require the revaluation of the Company’s net deferred tax position, which could have a material adverse effect on our results of operations and financial condition.

Operational Risks

Our growth strategy relies heavily on our management team, and the unexpected loss of key managers and/or officers may adversely affect our operations.

Our success is dependent on experienced senior management with a strong local community network. Our ability to retain the current management team is key to the successful implementation of our growth strategy. It is equally important that we are able to continue to attract and retain quality and community-focused managers and officers. The unexpected loss of one of our key managers and/or officers or the inability to attract qualified personnel could have an adverse effect on our operations, financial condition and reputation.

Labor shortages and a failure to attract and retain qualified employees could negatively impact our business, results of operations and financial condition.

A number of factors may adversely affect the labor force available to us or increase labor costs, including high employment levels, decreased labor force size and participation rates, and other government actions. Although we have not experienced any material labor shortage to date, we have recently observed an overall tightening and increasingly competitive local labor market. A sustained labor shortage or increased turnover rates within our employee base and also within our third-party vendors could lead to increased costs, such as increased compensation expense to attract and retain employees. In addition, if we are unable to hire and retain employees capable of performing at a high-level, or if mitigation measures we take to respond to a decrease in labor availability have unintended negative effects, our business could be adversely affected. An overall labor shortage, lack of skilled labor, increased turnover or labor inflation as a result of general macroeconomic factors, could have a material adverse impact on our business, results of operations and financial condition.

The potential for business interruption exists throughout our organization.

Integral to our performance is the continued efficacy of our technical systems, operational infrastructure, relationships with third parties and the array of personnel involved with bank operations. Failure by any or all of these resources subjects us to risks that may vary in size, scale and scope. This includes, but is not limited to, operational or technical failures, ineffectiveness or exposure due to interruption in third-party support, as well as the loss of key individuals or failure on the part of key individuals to perform properly. These risks are heightened during data system changes or conversions. Although management has established policies and procedures to address such failures, the occurrence of any such event could have a material adverse effect on our business, which, in turn, could have a material adverse effect on our financial condition and results of operations.

Our risk management framework may not be effective in mitigating risk and loss.

We maintain an enterprise risk management program that is designed to identify, quantify, monitor, report and control the risks that we face. These include credit, liquidity, market, operational, reputational, compliance, strategic, information technology and security, and trust risks. While we assess this program on an ongoing basis, there can be no assurance that its approach and framework for risk management and related controls will effectively mitigate risk and limit losses in our business. If conditions or circumstances arise that expose flaws or gaps in the risk management program or if its controls break down, the performance and value of our business could be adversely affected.

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Our internal controls may be ineffective.

We regularly review and update our internal controls, disclosure controls and procedures, and corporate governance policies and procedures. Any system of controls, however well-designed and operated, is based in part on certain assumptions and may provide only reasonable, not absolute, assurances that the objectives of the controls are met. Any failure or circumvention of our controls and procedures or failure to comply with regulations related to controls and procedures could have a material adverse effect on our business, financial condition and results of operation.

We are subject to risks associated with technological changes and the resources needed to implement the changes.

Our industry is susceptible to significant technological changes as there continue to be a high level of new technology driven products and services introduced. Technological advancement aids us in providing customer service and increases efficiency. Our national competitors may have more resources to invest in technological changes. As a result they may be able to offer products and services that are more technologically advanced and that may put us at a competitive disadvantage. Our future may depend on our ability to analyze technological changes to determine the best course of action for our business, customers and shareholders.

Potential impact of artificial intelligence and quantum computing on our operations and competitiveness.

The rapid development and implementation of advanced technologies, including artificial intelligence ("AI") and quantum computing, present both opportunities and risks to our business. AI technologies are being increasingly adopted across the financial services industry to enhance operational efficiencies, optimize decision-making, and improve customer experience. Similarly, quantum computing, though still in early stages, has the potential to revolutionize areas such as data encryption, portfolio optimization, and risk modeling. However, the pace at which competitors and other financial institutions adopt these technologies may create challenges for our ability to remain competitive. For instance, if we are unable to effectively implement or keep pace with advancements in AI and quantum computing, we may experience a competitive disadvantage, which could result in decreased market share, reduced profitability, and strained customer relationships. Furthermore, the integration of these technologies into banking operations may require significant investments in infrastructure, talent acquisition, and cybersecurity measures, which could have a material adverse effect on our financial performance and operations.

In addition to competitive risks, there is also the potential for AI and quantum computing to be misused, including by malicious actors seeking to exploit these technologies for fraudulent activities. As a result, our systems could be targeted for exploitation by such actors, leading to risks such as unauthorized transactions, identity theft, and other forms of financial fraud. Similarly, quantum computing, when it matures, could potentially undermine the security of current encryption methods, exposing us and our customers to heightened cybersecurity risks. While we are actively monitoring and investing in security measures to address these emerging threats, there is no guarantee that we will be able to prevent all potential risks associated with the misuse of these technologies.

As a result, the risks associated with the rapid evolution of AI and quantum computing may have an adverse effect on our ability to compete effectively, as well as expose us to new forms of fraud and cybersecurity threats, which could materially affect our business, financial condition, and results of operations.

We rely heavily on our network security and any system failure or data breach could subject us to increased costs as well as reputational risk.

Our operations are dependent on our ability to process financial transactions in a secure manner. Failure in or breach of our operational or security systems or infrastructure, or those of our third-party vendors and other service providers, could disrupt our business or the businesses of our customers, result in the disclosure or misuse of confidential or proprietary information, damage our reputation, increase our costs and cause losses. We must ensure that information is properly protected from a variety of threats such as cyber attacks, error, fraud, sabotage, terrorism, industrial espionage, privacy violation, service interruption, and natural disaster. These threats arise from numerous sources including human error, fraud on the part of employees or third parties, technological failure, telecommunication outages, and severe weather conditions. Information security risks for financial institutions like us have increased recently in part because of new technologies, the increased use of the internet and telecommunications technologies (including mobile devices and cloud computing) to conduct financial and other business transactions, political activism, and the increased sophistication and activities of organized crime. Although we employ detection and response mechanisms designed to contain and mitigate security incidents, early detection may be thwarted by persistent sophisticated attacks and malware designed to avoid detection.

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We devote significant resources to implement, maintain, monitor and regularly upgrade our systems and networks with measures such as intrusion detection and prevention and firewalls to safeguard critical business applications. The additional cost to the Company of our cyber security monitoring and protection systems and controls includes the cost of hardware and software, third party technology providers, consulting, and legal fees, in addition to the incremental cost of our personnel who focus a substantial portion of their responsibilities on cyber security. In addition, because cyber attacks can change frequently we may be unable to implement effective preventive or proactive measures in time. With the assistance of third-party service providers, we intend to continue to implement security technology and establish procedures to maintain network security, but there is no assurance that these measures will be successful. As cyber threats continue to evolve, we may be required to expend significant additional resources to continue to modify or enhance our protective measures or to investigate and remediate any information security vulnerabilities.

Any activity that jeopardizes our network and the security of the information stored thereon may result in significant cost and have a significant adverse effect on our reputation. We maintain insurance coverage that may, subject to policy terms and conditions, cover certain aspects of cyber risks. Such insurance coverage may be insufficient to cover all losses.

Any successful cyber attack or other security breach involving the misappropriation or other unauthorized disclosure of confidential customer information or that compromises our ability to function could severely damage our reputation, erode confidence in the security of our systems, products and services, expose us to the risk of litigation and liability, disrupt our operations and have a material adverse effect on our business. Any successful cyber attack may also subject the Company to regulatory investigations, litigation or enforcement, or require the payment of regulatory fines or penalties or undertaking costly remediation efforts with respect to third parties affected by a cyber security incident, all or any of which could adversely affect the Company’s business, financial condition or results of operations and damage its reputation.

Loss of key third-party vendor relationships or failure of a vendor to protect information of our customers or employees could adversely affect our business or result in losses.

We rely on third-party vendors to provide key components of our business operations such as data processing, recording and monitoring transactions, online and mobile banking interfaces and services, internet connections and network access. While we have performed due diligence procedures in selecting vendors, we do not control their actions. In the event that one or more of our vendors suffers a bankruptcy or otherwise becomes unable to continue to provide products or services, or fails to protect non-public personal information of our customers or employees, we may suffer operational impairments, reputational damage and financial losses. Replacing these third-party vendors could create significant delay and expense. Accordingly, use of such third parties creates an inherent risk to our business operations.

Risks Related to the Company's Common Stock

The stock market can be volatile, and fluctuations in our operating results and other factors could cause our stock price to decline.

The stock market has experienced, and may continue to experience, fluctuations that significantly impact the market prices of securities issued by many companies. Market fluctuations could adversely affect our stock price. These fluctuations have often been unrelated or disproportionate to the operating performance of particular companies. These broad market fluctuations, as well as general economic, systemic, political and market conditions, such as recessions, loss of investor confidence, or interest rate changes, may negatively affect the market price of our common stock. Moreover, our operating results may fluctuate and vary from period to period due to the risk factors set forth herein. As a result, period-to-period comparisons should not be relied upon as an indication of future performance. Our stock price could fluctuate significantly in response to the impact these risk factors have on our operating results or financial position.

Our stock is thinly traded.

The average daily trading volume of our common stock is relatively small compared to many public companies. The desired market characteristics of depth, liquidity, and orderliness require the substantial presence of willing buyers and sellers in the marketplace at any given time. In our case, this presence depends on the individual decisions of a relatively small number of investors and general economic and market conditions over which we have no control. Due to the relatively small trading volume of our common stock, significant sales of our common stock, or the expectation of these sales, could cause the stock price to fall more than would be justified by the inherent worth of the Company. Conversely, attempts to purchase a significant amount of our stock could cause the market price to rise above the reasonable inherent worth of the Company.

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There can be no assurances concerning continuing dividend payments.

Our common stockholders are only entitled to receive the dividends declared by our Board of Directors. Although we have historically paid annual dividends on our common stock, there can be no assurances that we will be able to continue to pay regular annual dividends or that any dividends we do declare will be in any particular amount. The primary source of money to pay our dividends comes from dividends paid to the Company by the Bank. The Bank’s ability to pay dividends to the Company is subject to, among other things, its earnings, financial condition and applicable regulations, which in some instances limit the amount that may be paid as dividends.


Item 1B.			Unresolved Staff Comments

None.


Item 1C.			Cybersecurity.

Description of Processes for Assessing, Identifying and Managing Cybersecurity Risks

We maintain a cybersecurity program for assessing, identifying and managing material risks from cybersecurity threats. This program includes processes that are modeled after the National Institute of Standards and Technology’s Cybersecurity Framework and focuses on using business drivers to guide cybersecurity activities. This program is managed by a team of full-time employees, overseen by our Information Services Security Officer, as part of our Information Services team. Our Information Services team is tasked with conducting our day-to-day information technology operations. Furthermore, we consider cybersecurity risks as part of, and have incorporated our cybersecurity program into, our overall risk management processes.

We seek to use a defense-in-depth approach for cybersecurity management, layers of technology, policies and training at all levels of the enterprise designed to keep our assets secure and operational. We use various processes as part of our efforts to maintain the confidentiality, integrity and availability of our systems, including security threat intelligence, incident response, identity and access management, endpoint extended detection and response protection, network segmentation, data encryption, and event monitoring. In an effort to validate the effectiveness of our cybersecurity program and assess such program’s compliance with legal and regulatory requirements, we engage third-party service providers to perform audits, assessments and penetration tests.

Cybersecurity awareness among our employees is promoted with regular training and awareness programs. All employees who have access to our systems are required to undergo annual cybersecurity training and, each year, our employees must review and acknowledge our cybersecurity policies. Further, our Information Systems team is trained to understand how to manage, use and protect personally identifiable information. User access controls have been implemented to limit unauthorized access to sensitive information and critical systems. Employees are required to use multifactor authentication and keep their passwords confidential, among other measures.

We recognize that third-party service providers may introduce cybersecurity risks. In an effort to mitigate these risks, before contracting with certain technology service providers, when possible, we conduct due diligence to evaluate their cybersecurity capabilities. Additionally, we endeavor to include cybersecurity requirements in our contracts with these providers and to require them to adhere to security standards and protocols.

Finally, we maintain cybersecurity insurance coverage.

Impact of Risks from Cybersecurity Threats

While we have not been materially impacted by cyber incidents, we have been subject to other intentional cyber incidents from third parties over the last several years, including denial of service attacks which attempt to interrupt service to customers and malicious software attacks on computer systems which attempt to allow unauthorized entrance. We also face risks related to cyber attacks and other security breaches in connection with card transactions that typically involve the transmission of sensitive information regarding our customers through various third parties. Some of these parties have in the past been the target of security breaches and cyber attacks, and because the transactions involve third parties and environments that we do not control or secure, future security breaches or cyber attacks affecting any of these third parties could impact us through no fault of our own, and in some cases we may have exposure and suffer losses for breaches or attacks relating to them. We also rely on

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numerous other third party service providers to conduct other aspects of our business operations and face similar risks relating to them. While we conduct security assessments on our higher risk third party service providers, we cannot be sure that their information security protocols are sufficient to withstand a cyber attack or other security breach. There can be no assurance that cyber incidents will not occur and they could occur more frequently and on a more significant scale.

Board of Directors’ Oversight and Management’s Role

Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization. Our cyber incident response plan requires all detections of suspicious activity in our Information Systems environment to escalate that activity to our Information Security Team who then evaluates the threat. Management (including representatives from the legal, operations, human resources, Information Systems and risk management departments) is notified by the Information Services team whenever a discovered cybersecurity incident may potentially have a significant impact on our business operations.

Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.


Item 2.			Properties

The Company's office and the main office of the Bank are located at 131 E. Main Street, Hills, Iowa. This is a brick building containing approximately 45,000 square feet. A portion of the building was built in 1977, a two-story addition was completed in 1984, and a two-story brick addition was completed in February 2001. The majority of the Bank’s operations and administrative functions are located in Hills, Iowa. The Bank operates its business from its main office and its 18 full service branches in the Iowa counties of Johnson, Linn, Washington and Iowa. The Bank owns its main office complex and 15 of its branch offices. Three of the Bank’s branches are leased.

All of the properties owned by the Bank are free and clear of any mortgages or other encumbrances of any type. See Note 16 to the Consolidated Financial Statements for minimum future rental commitments for leased properties.

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Item 3.			Legal Proceedings

None.


Item 4.			Mine Safety Disclosures

Not applicable.

PART II


Item 5.			Market for the Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

As of January 31, 2025, the Company had 2,681 stockholders. There is no established trading market for the Company's common stock, and the Company's stock is not actively traded. Our common stock is not listed on the NASDAQ stock market or any other stock exchange. While there is no established public trading market for our common stock, our shares are currently quoted in the inter-dealer quotation, or “over-the-counter,” marketplace under the trading symbol “HBIA.” The principal over-the-counter market is operated by OTC Markets Group, Inc., which provides quotes for the Company on its OTC Pink tier.

The high and low bid information for the Company’s stock for each quarter of the two most recent fiscal years, as reported by OTC Market Groups, Inc., is provided below. The prices indicated reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.


	2024				2023
	High		Low		High		Low
1st quarter	$	76.00	$	64.81	$	72.00	$	68.00
2nd quarter	68.00		65.01		71.40		67.00
3rd quarter	70.00		65.00		67.00		64.50
4th quarter	72.00		68.25		76.50		64.33

In addition, based on the Company’s stock transfer records and information informally provided to the Company, stock trading transactions have been as follows:


Year	Number of Shares Traded	Number of Transactions	High Selling Price		Low Selling Price
2024	224,639	263	$	72.00	$	66.00	(1)
2023	151,420	246	$	72.00	$	66.00	(2)
2022	180,065	215	$	72.00	$	68.00	(3)

(1)2024 transactions included repurchases by the Company of 187,787 shares of stock under the 2005 Stock Repurchase Program. 2024 transactions made under the 2005 Stock Repurchase Program were made at prices that ranged from $66.00 to $72.00 per share.

(2)2023 transactions included repurchases by the Company of 111,866 shares of stock under the 2005 Stock Repurchase Program. 2023 transactions made under the 2005 Stock Repurchase Program were made at prices that ranged from $66.00 to $72.00 per share.

(3)2022 transactions included repurchases by the Company of 111,721 shares of stock under the 2005 Stock Repurchase Program. 2022 transactions made under the 2005 Stock Repurchase Program were made at prices that ranged from $68.00 to $72.00 per share.

All transactions under the 2005 Stock Repurchase Program were at a price equal to the most recent quarterly independent appraisal of the shares of the Company's common stock. The most recent independent current quarterly appraisal value of the stock is $75.00 a share. The closing bid for the Company's stock on February 14, 2025 was $70.76 a share as reported by the OTC Markets Group, Inc.

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The Company currently pays an annual dividend on its common stock to stockholders, and it expects to continue to maintain its annual dividend for the foreseeable future periods.

The following performance graph provides information regarding cumulative, five-year shareholder returns on an indexed basis of the Company's Common Stock compared to the NASDAQ Market Index prepared by MORNINGSTAR of Chicago, IL and a custom peer group of Midwest community banks. The latter index reflects the performance of bank holding companies operating principally in the Midwest in the following states: Iowa, Illinois, Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota and Wisconsin. The indexes assume the investment of $100 on December 31, 2019 in Company Common Stock, the NASDAQ Index and the Midwest Community Banks Index, with all dividends reinvested.


	2019		2020		2021		2022		2023		2024
HILLS BANCORPORATION	$	100.00	$	97.47	$	105.27	$	115.69	$	107.59	$	119.33
MIDWEST COMMUNITY BANKS	$	100.00	$	89.40	$	117.43	$	104.90	$	103.03	$	126.02
NASDAQ MARKET INDEX	$	100.00	$	144.92	$	177.06	$	119.45	$	172.77	$	223.87

Note regarding the performance graph: Cumulative five-year Shareholder returns on an indexed basis. The indexes assume the investment of $100 in year with all dividends reinvested.

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The following table sets forth the Company’s equity compensation plan information as of December 31, 2024, all of which relates to stock options issued under stock option plans approved by stockholders of the Company:


Plan Category	Number of securities to be issued upon exercise of outstanding options, warrants and rights (a)	Weighted-average exercise price of outstanding options, warrants and rights (b)		Number of securities remaining available for future issuance under equity compensation plans [excluding securities reflected in column (a)] (c)
Equity compensation plans approved by security holders	9,333	$	64.27	162,144
Equity compensation plans not approved by security holders	—	—		—
Total	9,333	$	64.27	162,144

On July 26, 2005, the Company’s Board of Directors authorized a program to repurchase up to a total of 1,500,000 shares of the Company’s common stock (the “2005 Stock Repurchase Program”). On August 9, 2022, the Company's Board of Directors authorized the expansion of the 2005 Stock Repurchase Program to allow an additional 750,000 shares for repurchase and the continuation through December 31, 2027. The Company expects the purchases pursuant to the 2005 Stock Repurchase Program to be made from time to time in private transactions at a price equal to the most recent quarterly independent appraisal of the shares of the Company’s common stock and with the Board reviewing the overall results of the 2005 Stock Repurchase Program on a quarterly basis. All purchases made pursuant to the 2005 Stock Repurchase Program since its inception have been made on that basis. The amount and timing of stock repurchases will be based on various factors, such as the Board’s assessment of the Company’s capital structure and liquidity, the amount of interest shown by shareholders in selling shares of stock to the Company at their appraised value, and applicable regulatory, legal and accounting factors.

The following table sets forth information about the Company’s stock purchases pursuant to the 2005 Stock Repurchase Program for the quarter ended December 31, 2024:


Period in 2024	Total number of shares purchased	Average price paid per share		Total number of shares purchased as part of publicly announced plans or programs	Maximum number of shares that may yet be purchased under the plans or programs
October 1 to October 31	4,579	$	70.00	4,579	454,308
November 1 to November 30	7,759	70.83		7,759	446,549
December 1 to December 31	12,667	72.00		12,667	433,882
Total	25,005	$	71.27	25,005	433,882

Item 6. [Reserved]

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Item 7.			Management's Discussion and Analysis of Financial Condition and Results of Operation

The following discussion by management is presented regarding the financial results for the Company for the dates and periods indicated. The discussion should be read in conjunction with the consolidated financial statements and the accompanying notes thereto included or incorporated by reference elsewhere in this document. For a discussion on the comparison of results of operations for the years ended December 31, 2023 and 2022, refer to Item 7. “Management's Discussion and Analysis of Financial Condition and Results of Operation” in the Company’s Annual Form 10-K filed with the SEC on March 5, 2024.

An overview of the year 2024 is presented following the section discussing a special note regarding forward looking statements.

Special Note Regarding Forward Looking Statements

This report contains, and future oral and written statements of the Company and its management may contain, forward-looking statements within the meaning of such term in the Private Securities Litigation Reform Act of 1995 with respect to the financial condition, results of operations, plans, objectives, future performance and business of the Company. Actual results may differ materially from those included in the forward-looking statements. Forward-looking statements, which may be based upon beliefs, expectations and assumptions of the Company’s management and on information currently available to management, are generally identifiable by the use of words such as “believe,” “expect,” “anticipate,” “plan,” “intend,” “estimate,” “may,” “will,” “would,” “could,” “should” or other similar expressions. Additionally, all statements in this document, including forward-looking statements, speak only as of the date they are made, and the Company undertakes no obligation to update any statement in light of new information or future events.

The Company’s ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on the operations and future prospects of the Company include, but are not limited to, the following:

•The strength of the United States economy in general and the strength of the local economies in which the Company conducts its operations which may be less favorable than expected and may result in, among other things, a deterioration in the credit quality and value of the Company’s assets. This includes current concerns related to higher inflation, rising energy prices, the Russia-Ukraine war, Israeli-Palestinian conflict, and supply chain imbalances.

•The effects of financial market disruptions and/or an economic recession, and monetary and other governmental actions designed to address such disruptions, recession, or pandemics.

•The financial strength of the counterparties with which the Company or the Company’s customers do business and as to which the Company has investment or financial exposure.

•The credit quality and credit agency ratings of the securities in the Company’s investment securities portfolio, a deterioration or downgrade of which could lead to recognition of an allowance for credit losses on the affected securities and the recognition of a credit loss.

•The effects of, and changes in, laws, regulations and policies affecting banking, securities, insurance and monetary and financial matters as well as any laws otherwise affecting the Company, including, but not limited to, changes in U.S. tax laws and regulations.

•The effects of changes in interest rates (including the effects of changes in the rate of prepayments of the Company’s assets) and the policies of the Board of Governors of the Federal Reserve System.

•The ability of the Company to compete with other financial institutions as effectively as the Company currently intends due to increases in competitive pressures in the financial services sector.

•The ability of the Company to obtain new customers and to retain existing customers.

•The timely development and acceptance of products and services, including products and services offered through alternative electronic delivery channels.

•Technological changes implemented by the Company and by other parties, including third-party vendors, which may be more difficult or more expensive than anticipated or which may have unforeseen consequences to the Company and its customers.

•The ability of the Company to develop and maintain secure and reliable technology systems, including to detect and prevent the occurrence of fraudulent activity, breaches, or failures of our information security controls or cyber-security related incidents, including as a result of sophisticated attacks using artificial intelligence and similar tools.

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•The ability of the Company to retain key executives and employees and the difficulty that the Company may experience in replacing key executives and employees in an effective manner.

•Consumer spending and saving habits which may change in a manner that affects the Company’s business adversely.

•The economic impact of natural disasters, diseases and/or pandemics, and terrorist attacks and military actions.

•Business combinations and the integration of acquired businesses and assets which may be more difficult or expensive than expected.

•The costs, effects and outcomes of existing or future litigation.

•Changes in accounting policies and practices that may be adopted by state and federal regulatory agencies and the Financial Accounting Standards Board.

•The ability of the Company to manage the risks associated with the foregoing as well as anticipated.

These risks and uncertainties should be considered in evaluating forward-looking statements, and undue reliance should not be placed on such statements. Additional information concerning the Company and its business, including other factors that could materially affect the Company’s financial results, is included in the Company’s filings with the Securities and Exchange Commission.

Economic Environment

Through the end of 2024, incoming economic data per the Beige Book for the Company's region continue to show slight growth in the labor market and consumer spending while construction and real estate activity was flat. Also, prices were up modestly and wages rose moderately. Farm incomes in 2024 were below those of 2023. GDP growth for the fourth quarter of 2.3% was slower than expected with underlying demand from consumers increasing slightly and businesses spending decreasing slighlty, with the national unemployment rate continuing to remain low. Inflation, however, has been slower to come down than expected after the rapid decline observed in 2023, and the cumulative effect of elevated prices compared with the pre-pandemic era may be weighing on consumer sentiment. While many economists continue to expect U.S. economic conditions consistent with a soft-landing as the economy decelerated over the remainder of 2024, persistent inflation may yet force additional Fed rate hikes, further raising the odds of a mild recession.

Higher borrowing costs continue to present a risk to the economy, with consumer and business budgets accounting for higher interest costs. Interest rate levels and energy prices, in combination with global economic conditions, fiscal and monetary policy and the level of regulatory and government scrutiny of financial institutions will likely continue to impact our results in 2024 and beyond.

Our credit administration continues to closely monitor and analyze the higher risk segments within the loan portfolio, tracking loan payment deferrals, customer liquidity and providing timely reports to senior management and the board of directors. Based on the Company’s capital levels, prudent underwriting policies, loan concentration diversification and our geographic footprint, senior management is cautiously optimistic that the Company is positioned to continue managing the impact of the varied set of risks and uncertainties currently impacting the economy and remain adequately capitalized. However, the Company may be required to make additional credit loss provisions as warranted by the extremely fluid economic conditions and continued migration in the loan portfolio towards the special mention risk rating category.

Overview

The Company is a bank holding company engaged, through its wholly-owned subsidiary bank, in the business of commercial banking. The Company’s subsidiary is Hills Bank and Trust Company, Hills, Iowa. The Bank was formed in Hills, Iowa in 1904. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion, Washington, and Williamsburg, Iowa.

The Company’s net income for 2024 was $47.60 million compared to $38.18 million in 2023 and $47.75 million in 2022. Diluted earnings per share were $5.26, $4.16, and $5.15 for the years ended December 31, 2024, 2023 and 2022, respectively.

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The Bank’s net interest income is the largest component of the Bank’s revenue, and is a function of the average earning assets and the net interest margin percentage. Net interest margin is the ratio of net interest income to average earning assets. For the years ended December 31, 2024 and 2023, the Bank achieved a net interest margin of 2.78% and 2.86%, respectively. For the year ended December 31, 2024, net interest income on a tax equivalent basis increased by $3.08 million. In 2024, interest income increased $10.72 million due to growth of $225.10 million in the Bank's average earning assets and increased $22.94 million due to higher interest rates. This was offset by increased interest expense of $15.16 million due to higher interest rates and $15.42 million due to increased volume of certificates of deposit and borrowings.

Highlights with respect to items on the Company’s balance sheet as of December 31, 2024 included the following:

•Total assets were $4.588 billion, an increase of $246.58 million since December 31, 2023, primarily due to increased investment securities as described further below.

•Cash and cash equivalents were $123.40 million, an increase of $63.92 million since December 31, 2023.

•Loans, net of allowance for credit losses and unamortized fees and costs, totaling $3.388 billion, a decrease of $1.85 million since December 31, 2023. The decrease is primarily attributable to declines of approximately $35.09 million in construction loans, $47.21 million in 1 to 4 family first mortgages, $2.97 million in junior mortgages, $8.27 million in commercial and financial loans and $5.40 million in farmland mortgages. These decreases were offset by increases of $21.75 million in multi-family mortgages and $81.41 million in commercial mortgages. Increases in multi-family and commercial real estate were primarily due to the completion of large construction projects that were put on permanent financing during 2024. Loans held for sale increased $1.95 million since December 31, 2023.

•Deferred income tax assets were $21.13 million, a decrease of $0.14 million since December 31, 2023.

•Deposits increased $63.35 million in 2024 to $3.346 billion primarily due to increases in time deposits of approximately $49.58 million and increases in savings accounts of $27.35 million offset by a decrease of $19.36 million in noninterest-bearing deposits.

•Short-term borrowings increased $327.64 million as of December 31, 2024, consisting of $109.00 million of borrowings from the Bank Term Funding Program and $437.64 million of federal funds purchased, compared to the Bank Term Funding Program borrowings of $219 million as of December 31, 2023. FHLB borrowings decreased $169.60 million as of December 31, 2024.

•Stockholders’ equity increased $22.40 million to $492.69 million in 2024, with dividends having been paid in 2024 of $10.05 million.

Reference is made to Note 14 of the Company’s consolidated financial statements for a discussion of fair value measurements which relate to methods used by the Company in recording certain assets and liabilities on its consolidated financial statements.

The return on average equity was 10.00% in 2024 compared to 8.63% in 2023. The Company remains well-capitalized as of December 31, 2024 with a CBLR of 12.69%. The minimum regulatory guideline is 9%. The Company paid a dividend per share of $1.10 in 2024, $1.05 per share in 2023 and $1.00 in 2022.

A detailed discussion of the financial position and results of operations follows this overview.

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Critical Accounting Policies

The Company's consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. The financial information contained within these financial statements is, to a significant extent, financial information that is based on approximate measures of the financial effects of transactions and events that have already occurred. Based on its consideration of accounting policies that involve the most complex and subjective decisions and assessments, management has identified its most critical accounting policies to be those which are related to the allowance for credit losses.

The preparation of financial statements in accordance with the accounting principles generally accepted in the United States ("U.S. GAAP") requires management to make a number of judgments, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expense in the financial statements. Various elements of our accounting policies, by their nature, involve the application of highly sensitive and judgmental estimates and assumptions. Some of these policies and estimates relate to matters that are highly complex and contain substantial inherent uncertainties. Management has made significant estimates in several areas, including the allowance for credit losses (see Note 3 - Loans and Note 2 - Securities) and the fair value of debt securities (see Note 2 - Securities).

We have identified the following accounting policies and estimates that, due to the inherent judgments and assumptions and the potential sensitivity of the financial statements to those judgments and assumptions, are critical to an understanding of our financial statements. We believe that the judgments, estimates and assumptions used in the preparation of the Company's financial statements are appropriate. For a further description of our accounting policies, see Note 1 - Summary of Significant Accounting Policies in the financial statements included in this Form 10-K.

Allowance for Credit Losses

On January 1, 2021, the Company adopted ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires the allowance for credit losses use the current expected credit loss (CECL) methodology. The following is a discussion of the methodologies used by the Company with the adoption of ASC 326.

The allowance for credit losses for loans represents management's estimate of all expected credit losses over the expected contractual life of our existing loan portfolio. Determining the appropriateness of the allowance is complex and requires judgment by management about the effect of matters that are inherently uncertain. Subsequent evaluations of the then-existing loan portfolio, in light of the factors then prevailing, may result in significant changes in the allowance for credit losses in those future periods.

We employ a disciplined process and methodology to establish our allowance for credit losses that has two basic components: first, an asset-specific component involving individual loans that do not share risk characteristics with other loans and the measurement of expected credit losses for such individual loans; and second, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics.

Based upon this methodology, management establishes an asset-specific allowance for loans that do not share risk characteristics with other loans based on the amount of expected credit losses calculated on those loans and charges off amounts determined to be uncollectible. Factors we consider in determining if loans share similar risk characteristics include payment status, collateral value, borrower financial condition, guarantor support and the probability of collecting scheduled principal and interest payments when due.

When a loan does not share risk characteristics with other loans, we measure expected credit loss as the difference between the amortized cost basis in the loan and the present value of expected future cash flows discounted at the loan's effective interest rate except that, for collateral-dependent loans, credit loss is measured as the difference between the amortized cost basis in the loan and the fair value of the underlying collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral. In accordance with our appraisal policy, the fair value of collateral-dependent loans is based upon independent third-party appraisals or on collateral valuations prepared by in-house evaluations. Once a third-party appraisal is greater than one year old, or if its determined that market conditions, changes to the property, changes in intended use of the property or other factors indicate that an appraisal is no longer reliable, we perform an internal collateral valuation to assess whether a change in collateral value requires an additional adjustment to carrying value. When we receive an updated appraisal or collateral valuation, management reassesses the need for adjustments to the loan's expected credit loss measurements and, where appropriate, records an adjustment. If the calculated expected credit loss is determined to be permanent, fixed or nonrecoverable, the credit loss portion of the loan will be charged off against the allowance for credit losses. Loans designated having significantly increased credit

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risk are generally placed on nonaccrual and remain in that status until all principal and interest payments are current and the prospects for future payments in accordance with the loan agreement are reasonably assured, at which point the loan is returned to accrual status.

In estimating the component of the allowance for credit losses for loans that share common risk characteristics, loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. Credit loss assumptions are estimated using a model that categorizes loan pools based on loan type and purpose. This model calculates an expected life-of-loan loss percentage for each loan category by considering the probability of default using historical life-of-loan analysis periods for agricultural, 1 to 4 family first and junior liens, commercial and consumer segments, and the severity of loss, based on the aggregate net lifetime losses incurred per loan class.

To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made which management has determined to be four quarters, the bank reduces, on a straight-line basis over the remaining life of the loans, the adjustments so that model reverts back to the historical rates of default and severity of loss.

The component of the allowance for credit losses for loans that share common risk characteristics also considers factors for each loan class to adjust for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to:

•Lending policies and procedures;

•International, national, regional and local economic business conditions and developments that affect the collectability of the portfolio, including the condition of various markets;

•The nature of the loan portfolio, including the terms of the loans;

•The experience, ability and depth of the lending management and other relevant staff;

•The volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans;

•The quality of our loan review and process;

•The value of underlying collateral for collateral-dependent loans;

•The existence and effect of any concentrations of credit and changes in the level of such concentrations; and

•The effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio.

Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. Management utilizes a qualitative factor framework to provide a qualitative estimate of the expected credit losses inherent in the loan portfolio in relation to potential limitations of the quantitative model. The framework provides for a level of risk approach to measure risk in each loan segment that may not be captured in the quantitative methodology, including improved risk environment, no additional risk, minimal additional risk, moderate risk and major or significant additional risk. The framework also includes a weighting component for management to consider which qualitative factors would have the highest impact on potential loan losses within each loan segment. Management uses the qualitative factor framework within the allowance for credit losses calculation to assess the risk level environment for each qualitative factor and weightings for each loan segment which is supported by various information including publicly available information, internal information specifically developed by management, or other relevant and reliable information.

The credit loss expense recorded through earnings is the amount necessary to maintain the allowance for credit losses at the amount of expected credit losses inherent within the loans held for investment portfolio. The amount of expense and the corresponding level of allowance for credit losses for loans are based on our evaluation of the collectability of the loan portfolio based on historical loss experience, reasonable and supportable forecasts, and other significant qualitative and quantitative factors.

The allowance for credit losses for loans, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is recognized in earnings, and reduced by the charge-off of loan amounts, net of recoveries. For further information on the allowance for credit losses for loans, see Note 1 - Summary of Significant Accounting Policies and Note 3 - Loans in the notes to the financial statements of this Form 10-K.

This discussion of the Company’s critical accounting policies should be read in conjunction with the Company’s consolidated financial statements and the accompanying notes presented elsewhere herein, as well as other relevant portions of Management’s Discussion and Analysis of Financial Condition and Results of Operations.

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Financial Position


Year End Amounts	2024		2023		2022		2021		2020
	(Amounts In Thousands)
Total assets	$	4,588,242	$	4,341,667	$	3,980,481	$	4,044,562	$	3,782,362
Investment securities	972,160		795,167		782,565		555,900		416,544
Loans held for sale	3,971		2,023		1,663		5,716		43,947
Loans, net	3,387,521		3,389,372		3,066,981		2,625,062		2,674,012
Deposits	3,346,133		3,282,780		3,357,367		3,533,994		3,192,568
Other short-term borrowings	546,636		219,000		82,061		249		—
Federal Home Loan Bank borrowings	127,050		296,648		40,000		—		105,000
Redeemable common stock	48,257		44,853		51,011		50,013		47,329
Stockholders' equity	492,687		470,286		428,260		438,450		416,076

Total assets at December 31, 2024 increased $246.58 million, or 5.68%, from the prior year-end. The largest growth in assets in 2024 occurred in investment securities which increased $176.99 million for the year ended December 31, 2024 compared to the prior year. Loans held for sale to the secondary market increased $1.95 million for the year ended December 31, 2024. Loans held for investment represent the largest component of the Bank’s earning assets. Loans held for investment were $3.438 billion and $3.439 billion at December 31, 2024 and 2023, respectively.

Loans held for investment was down slightly for 2024 compared to 2023, with significant changes as follows: declines of approximately $35.09 million in construction loans, $47.21 million in 1 to 4 family first mortgages, $2.97 million in junior mortgages, $8.27 million in commercial and financial loans and $5.40 million in farmland mortgages. These decreases were offset by increases of $21.75 million in multi-family mortgages and $81.41 million in commercial mortgages. Increases in multi-family and commercial real estate were primarily due to the completion of large construction projects that were put on permanent financing during 2024. Given the current economic environment and the potential for lower interest rates, the decrease in net loans in 2024 may not continue into 2025, and as a result, may not be indicative of future performance.

On a net basis, the Company originated $3.66 million in loans to customers for the year ended December 31, 2024 compared to loans originated of $337.69 million for the year ended December 31, 2023, a significant slowdown in the local economy. The Company has not historically engaged in significant participation activity and does not purchase participations from outside its established trade area. The Company’s policy allows for the purchase or sale of participations related to existing customers or to participate in community development activity. The Company held participations purchased of $16.52, $17.04 and $16.20 million as of December 31, 2024, 2023 and 2022, respectively. The participations purchased were less than one percent of loans held for investment for each of the three years.

The Company did experience minimal change in its loans held for investment in 2024 compared to 2023 though the loan composition in 2024 changed compared to 2023 as follows. Residential real estate loans, including first and junior liens, were $1,316.63 million and $1,365.82 million as of December 31, 2024 and 2023, respectively. The dollar total of residential real estate loans decreased 3.60% in 2024 and increased 8.75% in 2023. Residential real estate loans were 38.27% of the loan portfolio at December 31, 2024 and 39.72% at December 31, 2023. Agricultural loans, including production and mortgages, were $394.45 million and $396.95 million as of December 31, 2024 and 2023, respectively, a decrease of 0.63% in 2024 compared to 2023. Agricultural loans represented 11.47% and 11.54% of the Company's loan portfolio as of December 31, 2024 and 2023, respectively. Construction loans were $359.04 million and $394.13 million as of December 31, 2024 and 2023, respectively, an decrease of 8.90% in 2024 compared to 2023. Construction loans represented 10.44% and 11.46% of the Company's loan portfolio as of December 31, 2024 and 2023, respectively. Commercial and financial loans were $298.92 million and $307.19 million as of December 31, 2024 and 2023, respectively, a decrease of 2.69% in 2024 compared to 2023. Commercial and financial loans represented 8.69% and 8.93% of the Company's loan portfolio as of December 31, 2024 and 2023, respectively. Multi-family real estate loans were $492.76 million and $471.01 million as of December 31, 2024 and 2023, respectively, an increase of 4.62% in 2024 compared to 2023. Multi-family real estate loans represented 14.33% and 13.70% of the Company's loan portfolio as of December 31, 2024 and 2023, respectively. Commercial real estate loans totaled $498.08 million at December 31, 2024, a 19.54% increase over the December 31, 2023 total of $416.67 million. Commercial real estate loans represented 14.49% and 12.12% of the Company’s loan portfolio as of December 31, 2024 and 2023, respectively. The Company monitors its commercial real estate level so that it does not have a concentration in that category that exceeds 300% of its capital. Commercial real estate loan concentration was 180.49% of capital as of December 31, 2024.

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The following table shows the composition of loans (before deducting the allowance for credit losses) as of December 31 for each of the last five years. The table does not include loans held for sale to the secondary market.



	2024		2023		2022		2021		2020

Agricultural	$	118,678	$	115,786	$	112,705	$	106,933	$	94,842
Commercial and financial	298,917		307,190		269,568		222,002		286,242
Real estate:
Construction, 1 to 4 family residential	79,451		80,255		92,408		80,486		71,117
Construction, land development and commercial	279,589		313,878		196,240		127,021		111,913
Mortgage, farmland	275,768		281,164		256,570		232,744		247,142
Mortgage, 1 to 4 family first liens	1,174,083		1,221,296		1,130,989		909,564		892,089
Mortgage, 1 to 4 family junior liens	141,550		144,524		124,951		114,342		127,833
Mortgage, multi-family	492,762		471,009		436,952		382,792		374,014
Mortgage, commercial	498,078		416,670		402,842		401,377		417,139
Loans to individuals	35,301		40,205		36,675		32,687		31,325
Obligations of state and political subdivisions	43,994		46,446		48,213		50,285		56,488
	$	3,438,171	$	3,438,423	$	3,108,113	$	2,660,233	$	2,710,144
Net unamortized fees and costs	290		359		308		299		938
	$	3,438,461	$	3,438,782	$	3,108,421	$	2,660,532	$	2,711,082
Less allowance for credit losses	50,940		49,410		41,440		35,470		37,070
	$	3,387,521	$	3,389,372	$	3,066,981	$	2,625,062	$	2,674,012

There were no foreign loans outstanding for any of the years presented.

The following table shows the principal payments due on loans as of December 31, 2024:


	Amount Of Loans		Amounts Due in One Year Or Less (1)		Amounts Due in One To Five Years		Amounts Due in Five To Fifteen Years		Amounts Due in Over Fifteen Years
	(Amounts In Thousands)
Commercial and Agricultural	$	2,043,243	$	676,494	$	1,163,457	$	165,999	$	37,293
Real Estate (2)	1,315,633		232,551		799,006		248,148		35,928
Other	79,295		9,001		30,314		17,633		22,347
Totals	$	3,438,171	$	918,046	$	1,992,777	$	431,780	$	95,568

The types of interest rates applicable to these principal payments are shown below:

Fixed rate	$	2,307,910	$	655,030	$	1,354,340	$	203,940	$	94,600
Variable rate	1,130,261		263,016		638,437		227,840		968
	$	3,438,171	$	918,046	$	1,992,777	$	431,780	$	95,568

(1)A significant portion of the commercial loans are due in one year or less. A significant percentage of the loans will be re-evaluated prior to their maturity and are likely to be extended.

(2)Commercial, multi-family, construction 1 to 4 family residential, construction land development and commercial, and agricultural real estate loans are reflected in the Commercial and Agricultural total.

The overall economy in the Company’s trade area, Johnson, Linn and Washington Counties, remains in stable condition with levels of unemployment below national and state levels. The following table shows unemployment and estimated median income information as of December 31, 2024, 2023 and 2022.

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	Unemployment Rate %						Median Income
	2024		2023		2022		2024		2023		2022
United States	4.1	%	3.7	%	3.5	%	$	80,610	$	74,580	$	70,780
State of Iowa	3.2	%	3.2	%	3.1	%	73,122		70,616		68,326
Johnson County	2.2	%	2.0	%	2.3	%	74,797		71,385		73,102
Linn County	3.2	%	3.0	%	3.5	%	72,336		68,705		68,757
Washington County	2.3	%	2.1	%	2.7	%	77,414		68,296		71,756
Iowa County	2.5	%	n/a		n/a		77,292		n/a		n/a

Competition for quality loans and deposits may continue to be a challenge. The increased competition for both loans and deposits could result in a lower interest rate margin that could result in lower net interest income if the volume of loans and deposits does not increase to offset any such reduction in the interest margin.

Total deposits increased by $63.35 million in 2024. Deposits decreased by $74.59 million in 2023. As of June 30, 2024 (latest data available from the FDIC), Johnson County total deposits were $13.546 billion and the Company’s deposits were $2.196 billion, which represent a 16.21% market share. The Company had eight office locations in Johnson County as of June 30, 2024. The total banking locations in Johnson County were 47 as of June 30, 2024. At June 30, 2023, the Company’s deposits were $2.213 billion or a 15.96% market share. As of June 30, 2024, Linn County total deposits were $8.605 billion and there were 99 total banking locations in the county. The seven Linn County offices of the Company had deposits of $704 million or a 8.18% share of the market. The Company’s Linn County deposits at June 30, 2023 were $747 million and represented a 8.8% market share. As of June 30, 2024, the Company’s three Washington County offices had deposits of $335 million which was 34.25% of the County’s total deposits of $978 million. Washington County had a total of 13 banking locations as of June 30, 2024. In 2023, the Company’s Washington County deposits were $324 million or a 33.9% market share.

The following tables show the amounts of the Company's average deposits and average rates paid on such deposits for the years ended December 31, 2024, 2023 and 2022 and the composition of the certificates of deposit issued in denominations in excess of $250,000 as of December 31, 2024, 2023 and 2022:


	December 31,
	2024		Rate		2023		Rate		2022		Rate
	(Amounts In Thousands)
Average noninterest-bearing deposits	$	564,740	—		$	607,510	—		$	647,286	—
Average interest-bearing demand deposits	918,535		1.49	%	962,148		1.05	%	1,105,811		0.22	%
Average savings deposits	893,062		1.08		990,168		0.78		1,163,316		0.17
Average time deposits	916,590		4.09		742,855		3.03		566,888		1.63
	$	3,292,927			$	3,302,681			$	3,483,301
Uninsured deposits	$	719,615			$	693,827			$	800,806


Time certificates issued in amounts of $250,000 or more with maturity in:
	2024		Rate
	(Amounts In Thousands)
3 months or less	$	82,841	4.57	%
3 through 6 months	85,126		4.25
6 through 12 months	51,029		4.36
Over 12 months	5,726		3.76
	$	224,722
Portion uninsured	$	102,472

Investment securities increased $176.99 million in 2024. In 2023, investment securities increased by $12.60 million. The investment portfolio consists of $944.14 million of securities that are stated at fair value, with any unrealized gain or loss, net of income taxes, reported as a separate component of stockholders’ equity. The securities portfolio is used for liquidity and pledging purposes and to provide a rate of return that is acceptable to management. The Company completed a balance sheet repositioning related to its investment securities portfolio in December 2024. This consisted of the sale of lower-yielding AFS

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debt securities with an amortized cost of $135.05 million, resulting in a pre-tax realized loss on the sale of $5.22 million, which was recorded in December of 2024. All of the proceeds from the sale of these securities were used to purchase AFS debt securities at higher yields to improve income going forward, while maintaining the liquidity provided by the investment portfolio.

The following tables show the carrying value of the investment securities held by the Bank, including stock of the Federal Home Loan Bank, as of December 31, 2024, 2023 and 2022 and the maturities and weighted average yields of the investment securities, computed using amortized cost on a tax-equivalent basis using a federal tax rate of 21%, as of December 31, 2024:


	December 31,
	2024		2023		2022
	(Amounts In Thousands)
Carrying value:
U.S. Treasury	$	288,462	$	422,490	$	445,392
Other securities (FHLB, FHLMC and FNMA)	14,848		33,049		31,934
Stock of the Federal Home Loan Bank	28,024		15,746		6,461
Mortgage-backed securities and collateralized mortgage obligations	278,090		60,929		50,196
State and political subdivisions	362,736		262,953		248,582
	$	972,160	$	795,167	$	782,565


	December 31, 2024
	Carrying Value		Weighted Average Yield
	(Amounts In Thousands)
U.S. Treasury
Within 1 year	$	67,134	2.26	%
From 1 to 5 years	212,191		3.23
From 5 to 10 years	$	9,137	3.84
	$	288,462
Other securities (FHLB, FHLMC and FNMA), maturities:
Within 1 year	$	14,848	0.39	%




Stock of the Federal Home Loan Bank	$	28,024	9.07	%

State and political subdivisions, maturities:
Within 1 year	$	34,756	3.81	%
From 1 to 5 years	76,319		3.19
From 5 to 10 years	106,856		2.57
Over 10 years	144,805		4.99
	$	362,736

Mortgage Backed Securities
From 1 to 5 years	$	76,537	4.90	%
From 5 to 10 years	158,777		4.14
Over 10 years	42,776		5.01
	$	278,090
Total	$	972,160

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As of December 31, 2024, the Company held no investment securities exceeding 10% of stockholders’ equity, other than securities of the U.S. Government agencies and corporations. The Company does not hold any investments in FNMA preferred stock, any pooled trust preferred stocks or other preferred stock type investments. See Note 2 to the Company’s Consolidated Financial Statements.

During 2024, the major funding source for loans and other assets was from short-term borrowings, primarily federal funds purchased, in addition to FHLB borrowings. In 2023, the major funding source of the growth in loans and other assets was from short-term borrowings in addition to FHLB borrowings. Brokered deposits totaled $34.75 million and $24.22 million as of December 31, 2024 and 2023, respectively. Total advances from the FHLB were $127.05 million at December 31, 2024 and $296,648 million in 2023. Total federal funds purchased were $437.64 million as of December 31, 2024 and none as of December 31, 2023. Total funds purchased from the Bank Term Funding program was $109.00 million as of December 31, 2024 and $219.00 million as December 31, 2023. The federal funds purchased and FHLB funding sources are considered when loan growth exceeds core deposit increases and the interest rates on funds borrowed from the FHLB or other sources are favorable compared to other funding alternatives.

Stockholders’ equity was $492.69 million at December 31, 2024 compared to $470.29 million at December 31, 2023. The Company’s capital resources are discussed in detail in the Liquidity and Capital Resources section. Over the last five years, the Company has realized cumulative earnings of $220.27 million and paid shareholders dividends of $46.14 million, or 20.95% of earnings, while maintaining capital ratios in excess of regulatory requirements.

The following table presents the return on average assets, return on average stockholders' equity, the dividend payout ratio and average stockholders’ equity to average assets ratio for the years ended December 31, 2024, 2023 and 2022:


	2024		2023		2022
Return on average assets	1.09	%	0.92	%	1.20	%
Return on average stockholders' equity	10.00		8.63		11.32
Dividend payout ratio	21.11		25.38		19.48
Average stockholders' equity to average assets ratio	10.88		10.72		10.58

Net Income Overview

Net income and diluted earnings per share for the last three years are as presented below:


Year	Net Income		% (Decrease) Increase		Earnings Per Share - Diluted
	(In Thousands)
2024	$	47,604	24.70	%	$	5.26
2023	$	38,176	(20.06)	%	$	4.16
2022	47,753		(0.69)	%	5.15

Net income for 2024 increased by $9.43 million or 24.70% and diluted earnings per share increased by 26.44%. In 2024, net interest income, before credit loss expense, increased by $1.94 million due to the following reasons: 1) increase in interest income of $32.52 million primarily due to higher loan and investment balances and higher interest rates; and 2) increase in interest expense of $30.58 million primarily due to increased interest rates on deposits and higher borrowings balances throughout 2024 compared to 2023. Noninterest income, excluding loss on sale of investment securities, increased by $3.43 million primarily due to increased trust fees and net gain on sale of loans. The credit loss expense decreased by $13.41 million and total noninterest expenses increased by $1.84 million primarily due to an increase in other noninterest expenses.

Annual fluctuations in the Company's net income are driven primarily by four factors. The first factor is credit loss expense. The majority of the Company's interest earning assets are in loans outstanding, which amounted to more than $3.438 billion at December 31, 2024. Credit loss expense was $2.21 million in 2024 compared to $15.62 million in 2023. The decrease in expense when compared to 2023 is primarily attributable to not having significant specific relationships with decreasing credit quality resulting in chargeoffs in 2024 when compared to 2023. Another factor leading to lower credit loss expense was decreased outstanding commitments which resulted in a lower allowance for credit losses on off-balance sheet credit exposures. The Company believes that credit loss expense is expected to be dependent on the Company's loan growth, local economic conditions, and asset quality.

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The second factor affecting the Company’s net income is the interaction between changes in net interest margin and changes in average volumes of the Company's earnings assets. Net interest income of $115.82 million for 2024 was derived from the Company’s $4.281 billion of average earning assets and its tax-equivalent net interest margin of 2.78%. Average earning assets in 2023 were $4.056 billion and the tax-equivalent net interest margin was 2.86%. Net interest income for the Company increased primarily as a result of interest income on higher loan and investment balances and rates offset by increased interest expense from increased interest rates, including on borrowings, certificates of deposit, and interest-bearing deposits as well as higher balances of certificates of deposit and borrowings. The Company expects net interest compression to impact earnings for the foreseeable future due to competition for loans and deposits. The Company believes growth in net interest income will be contingent on the growth of the Company’s earning assets, increasing yield on loans and the ongoing interest rate stance of the Federal Reserve Board.

The third factor affecting the Company’s net income is noninterest income, primarily the increase in trust fees. Trust fees were $15.26 million and $13.58 million for the years ended December 31, 2024 and 2023, respectively, an increase of 12.40%. This is primarily driven by the increase in assets under management of $0.267 billion from $2.645 billion as of December 31, 2023 to $2.912 billion as of December 31, 2024, an increase of 10.09%. See the Noninterest Income section later in Item 7.

The fourth factor affecting the Company’s net income is noninterest expenses, primarily the increase in other noninterest expenses. See the Noninterest Expenses section later in Item 7.

For the overview discussion of the comparison of the Company’s results of operations for the fiscal year ended December 31, 2023 to the year ended December 31, 2022, please refer to Part II, Item 7, "Management’s Discussion and Analysis of Financial Condition and Results of Operations" in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023, filed with the SEC on March 5, 2024.

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Net Interest Income

Net interest income is the excess of the interest and fees received on interest-earning assets over the interest paid on the interest-bearing liabilities. The factors that have the greatest impact on net interest income are the volume of average earning assets and interest-bearing liabilities and the net interest margin. The volume of average earning assets has continued to grow each year, primarily due to higher loan and investment balances in 2024. The volume of interest-bearing liabilities increased in 2024 primarily due to increased volume in certificates of deposit and borrowings. Increased interest rates led to increases in interest income as well as interest expense on interest-bearing deposits, certificates of deposit and borrowings. The net interest margin was 2.78% in 2024, 2.86% in 2023 and 3.00% in 2022. The measure is shown on a tax-equivalent basis using a rate of 21% for 2024, 2023 and 2022 to make the interest earned on taxable and nontaxable assets more comparable. Interest income and expense for 2024, 2023 and 2022 are indicated on the following table:


	Years Ended December 31,
	2024		2023		2022
	(Amounts In Thousands)
Income:
Loans (1)	$	179,600	$	155,076	$	115,919
Taxable securities	14,780		10,674		8,662
Nontaxable securities (1)	11,039		6,534		5,558
Interest-bearing cash and cash equivalents	1,355		829		2,889
Total interest income	$	206,774	$	173,113	$	133,028
Expense:
Interest-bearing demand deposits	13,692		10,134		4,084
Savings deposits	9,614		7,721		3,173
Time deposits	37,598		22,539		8,561
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	16,556		11,330		267
FHLB borrowings	10,157		5,309		—

Total interest expense	$	87,617	$	57,033	$	16,085
Net interest income	$	119,157	$	116,080	$	116,943

(1) Presented on a tax equivalent basis using a rate of 21% for 2024, 2023 and 2022. Interest income includes certain loan origination and document preparation fees, which comprise approximately 1.4% of the amounts indicated.

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Net interest income on a tax-equivalent basis changed in 2024 as follows:


	Change In		Change In		Increase (Decrease)
	Average Balance		Average Rate		Volume Changes		Rate Changes		Net Change
	(Amounts In Thousands)
Interest income:
Loans, net	$	148,989	0.51	%	$	8,124	$	16,784	$	24,908
Taxable securities	(2,011)		0.68		337		3,769		4,106
Nontaxable securities	70,496		0.83		1,863		2,258		4,121
Interest-bearing cash and cash equivalents	7,625		0.53		399		127		526

	$	225,099			$	10,723	$	22,938	$	33,661
Interest expense:
Interest-bearing demand deposits	$	(43,613)	0.43	%	$	433	$	(3,990)	$	(3,557)
Savings deposits	(97,106)		0.30		23		(1,917)		(1,894)
Time deposits	173,735		1.06		(5,347)		(9,712)		(15,059)
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	118,583		(0.31)		(5,048)		(178)		(5,226)
FHLB borrowings	96,973		(0.33)		(5,485)		637		(4,848)

	$	248,572			$	(15,424)	$	(15,160)	$	(30,584)
Change in net interest income					$	(4,701)	$	7,778	$	3,077

Rate/volume variances are allocated on a consistent basis using the absolute values of changes in volume compared to the absolute values of the changes in rates. Loan fees included in interest income are not material. Interest on nontaxable securities and loans is shown at tax equivalent amounts.

Net interest income on a tax equivalent basis changed in 2023 as follows:


	Change In Average Balance		Change In Average Rate		Increase (Decrease)
					Volume Changes		Rate Changes		Net Change
	(Amounts In Thousands)
Interest income:
Loans, net	$	449,881	0.64	%	$	17,884	$	21,404	$	39,288
Taxable securities	38,655		0.22		860		1,152		2,012
Nontaxable securities	657		0.39		15		832		847
Interest-bearing cash and cash equivalents	(337,285)		4.47		(2,761)		701		(2,060)

	$	151,908			$	15,998	$	24,089	$	40,087
Interest expense:
Interest-bearing demand deposits	$	(143,663)	0.68	%	$	530	$	(6,580)	$	(6,050)
Savings deposits	(173,148)		0.51		481		(5,028)		(4,547)
Time deposits	175,967		1.52		(2,657)		(11,322)		(13,979)
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased	210,608		0.60		(9,870)		(1,287)		(11,157)
FHLB borrowings	92,330		5.50		(5,215)		—		(5,215)

	$	162,094			$	(16,731)	$	(24,217)	$	(40,948)
Change in net interest income					$	(733)	$	(128)	$	(861)

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A summary of the average yields, average rates paid, net interest spread and margin is as follows:


	Years Ended December 31,
	2024		2023		2022
Average yields:
Loans (1)	5.30	%	4.78	%	4.14	%
Loans (tax equivalent basis) (1)	5.31		4.80		4.16
Taxable securities	2.57		1.89		1.67
Nontaxable securities	2.65		2.01		1.71
Nontaxable securities (tax equivalent basis)	3.47		2.64		2.25
Interest-bearing cash and cash equivalents	5.82		5.32		0.82
Federal funds sold	4.24		1.51		0.31
Average rates paid:
Interest-bearing demand deposits	1.49		1.05		0.37
Savings deposits	1.08		0.78		0.27
Time deposits	4.09		3.03		1.51
Short-term borrowings	4.97		5.29		4.69
FHLB borrowings	5.22		5.55		—
Yield on average interest-earning assets	4.82		4.27		3.41
Rate on average interest-bearing liabilities	2.68		1.90		0.57
Net interest spread (2)	2.14		2.37		2.84
Net interest margin (3)	2.78		2.86		3.00

(1)Non-accruing loans have been included in the average loan balances for purposes of this computation.

(2)Net interest spread is the difference between the yield on average interest-earning assets and the yield on average interest-paying liabilities stated on a tax equivalent basis using a federal rate of 21% for 2024, 2023 and 2022. The net interest spread decreased 23 basis points in 2024 compared to 2023 and the net interest spread decreased 47 basis points compared to 2022.

(3)Net interest margin is net interest income, on a tax equivalent basis, divided by average interest-earning assets. The net interest margin decreased 8 basis points in 2024. The net interest margin decreased 14 basis points in 2023 compared to 2022.

The Federal Open Market Committee met eight times during 2024. The federal funds target rate decreased to 4.50% as of December 31, 2024 from 5.50% as of December 31, 2023. Interest rates on loans are generally affected by the target rate since interest rates for the U.S. Treasury market normally correlate to the Federal Reserve Board federal funds rate. In pricing of loans and deposits, the Bank considers the U.S. Treasury indexes as benchmarks in determining interest rates. As of December 31, 2024, the average rate indexes for the one, three and five year indexes were 4.16%, 4.27% and 4.38%, respectively. The one year index decreased 13.15% from December 31, 2023, the three year index increased 6.48% and the five year index increased 14.06%.

Current Expected Credit Losses and Allowance for Credit Losses (ACL)

Credit loss expense was $2.21 million for the year ended December 31, 2024 compared to expense of $15.62 million in 2023, a decrease of expense of $13.41 million. The credit loss expense includes a reduction of expense of $2.21 million related to the ACL on off-balance sheet credit exposures for the year ended December 31, 2024 compared to $0.68 million expense for 2023. Credit loss expense is the amount necessary to adjust the allowance for credit losses to the level considered by management to appropriately account for the estimated current expected credit losses within the Bank's loan portfolio. Also, under CECL, a significant component in estimating expected credit losses are economic forecasts such as Iowa unemployment and National real gross domestic product (GDP). The Company believes that credit loss expense is expected to be dependent on the Company’s loan growth, local economic conditions and asset quality. The percentage of the allowance to outstanding loans was 1.48% and 1.44% at December 31, 2024 and 2023, respectively. The credit loss expense was $2.21 million in 2024, $15.62 million in 2023 and $6.34 million in 2022. Loan charge-offs net of recoveries were $2.89 million in 2024, loan charge-offs net of recoveries were $6.97 million in 2023 and loan recoveries net of charge-offs were $0.21 million in 2022. Management has determined that the allowance for credit losses was appropriate at December 31, 2024, and that the loan portfolio is diversified and secured, without undue concentration in any specific risk area. This process involves a high degree

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of management judgment; however, the allowance for credit losses is based on a comprehensive and well-documented applied analysis of the Company’s loan portfolio. This analysis takes into consideration all available information existing as of the financial statement date, including environmental factors such as economic, industry, geographical and political factors. The relative level of allowance for credit losses is reviewed and compared to industry peers. This review encompasses levels of total nonperforming loans and overall levels of net charge-offs. However, there is no assurance losses will not exceed the allowance, and any growth in the loan portfolio or uncertainty in the general economy will require that management continue to evaluate the adequacy of the ACL and make additional provisions in future periods as deemed necessary.

Through the credit risk rating process, loans are reviewed to determine if they are performing in accordance with the original contractual terms. If the borrower has failed to comply with the original contractual terms, further action may be required by the Company, including a downgrade in the credit risk rating, movement to nonaccrual status, a charge-off or the establishment of a specific reserve. In the event a collateral shortfall is identified during the credit review process, the Company will work with the borrower for a principal reduction payment and/or a pledge of additional collateral and/or additional guarantees. In the event that these options are not available, the loan may be subject to a downgrade of the credit risk rating. If we determine that a loan amount, or portion thereof, is uncollectible, the loan’s credit risk rating is immediately downgraded and the uncollectible amount is charged-off. The Bank’s credit and legal departments undertake a thorough and ongoing analysis to determine if an additional specific reserve and/or charge-offs are appropriate and to begin a workout plan for the loan to minimize realized loss.

In certain circumstances, the Bank may modify the terms of a loan to maximize the collection of amounts due. In most cases, the modification is either a reduction in interest rate, conversion to interest only payments, deferral of payments or extension of the maturity date. Generally, the borrower is experiencing financial difficulties, so concessionary modification is granted to the borrower that otherwise would not be considered.

The Bank regularly reviews loans in the portfolio and assesses whether the loans are nonperforming. If the loans are nonperforming, the Bank determines if a specific reserve is appropriate. In addition, the Bank's management also reviews and, where determined necessary, provides allowances for particular loans based upon (1) reviews of specific borrowers and (2) management’s assessment of areas that management considers are of higher credit risk, including loans that have been modified.

The extent to which collateral secures collateral-dependent loans is provided in the previous individually analyzed loans table and changes in the extent to which collateral secures its collateral-dependent loans are described below. Collateral-dependent loans decreased $6.85 million from December 31, 2023 to December 31, 2024. Collateral-dependent loans include any loan that has been placed on nonaccrual status, accruing loans past due 90 days or more and loans made to borrowers with financial difficulties. Collateral-dependent loans also include loans that, based on management’s evaluation of current information and events, the Company expects to be unable to collect in full according to the contractual terms of the original loan agreement. Collateral-dependent loans were 0.97% of loans held for investment as of December 31, 2024 and 1.17% as of December 31, 2023. The decrease in collateral-dependent loans is primarily due to a decrease in nonaccrual loans of $6.96 million. There were no significant changes noted in the extent to which collateral secures collateral-dependent loans. A description of the Bank's credit quality indicators are discussed in Note 3 to the Company's Consolidated Financial Statements.

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The following table summarizes the Company's collateral dependent loans and non-performing assets as of December 31 for each of the years presented:


	2024			2023			2022			2021			2020
	(Amounts In Thousands)
Nonaccrual loans	$	23,926		$	30,888		$	6,815		$	8,491		$	8,849
Accruing loans past due 90 days or more (1)	866			545			553			201			1,056
Loans with specific reserves, credit cards for 2024	192			1,665			307			20			573
Loan modifications to borrowers experiencing financial difficulties	6,741			4,087			—			—			—
2024-2023 Other non-performing loans; 2022 and prior former troubled debt restructurings ("TDR loans")(2)	1,770			3,159			5,905			7,921			10,251
Total non-performing loans	$	33,495		$	40,344		$	13,580		$	16,633		$	20,729
Other real estate	1,035			—			—			—			—
Non-performing assets (includes collateral dependent loans and other real estate)	$	34,530		$	40,344		$	13,580		$	16,633		$	20,729
Loans held for investment	$3,438,171			$3,438,423			$3,108,113			$2,660,233			$2,710,144
Ratio of allowance for credit losses to loans held for investment	1.48		%	1.44		%	1.33		%	1.33		%	1.37		%
Ratio of allowance for credit losses to non-performing loans	152.08			122.47			305.15			213.25			178.83
Ratio of non-performing loans to total loans held for investment	0.97			1.17			0.44			0.63			0.76
Ratio of non-performing assets to total assets	0.75			0.93			0.34			0.41			0.55

(1)The accruing loans past due 90 days or more are still believed to be adequately collateralized. Loans are placed on nonaccrual status when management believes the collection of future principal and interest is not reasonably assured.

(2)Total TDR loans were $7.66, $10.20, and $13.22 million as of December 31, 2022, 2021, and 2020, respectively. Included in the total nonaccrual loans were $1.75, $2.28, and $2.97 million of TDR loans as of December 31, 2022, 2021, and 2020, respectively.

The ratio of allowance for credit losses to non-performing loans increased to 152.08% as of December 31, 2024 compared to 122.47% as of December 31, 2023. The increase in 2024 is primarily due to the slight increase in the allowance for credit losses and the decrease in nonaccrual loans compared to 2023. The ratio of non-performing loans to total gross loans was 0.97% and 1.17% at December 31, 2024 and 2023, respectively. The decrease in the 2024 ratio is primarily due to the decrease in nonaccrual loans.

Other factors that are considered in determining the credit quality of the Company’s loan portfolio are the vacancy rates for both residential and commercial space, current equity the borrower has in the property and overall financial strength of the customer including cash flow to continue to fund loan payments. The Company also considers the state of the total economy including unemployment levels. In most instances, the borrowers have used in their rental projections of income at least a 10% vacancy rate. As of December 31, 2024, the unemployment levels in Johnson County and Linn County were 2.2% and 3.2%, respectively, compared to 2.0% and 3.0% in December of 2023. These levels compare favorably to the State of Iowa at 3.2% and the national unemployment level at 4.1% in December 2024 compared to 3.2% and 3.7%, respectively in December 2023.

The residential rental vacancy rates in 2023 and 2024 in Johnson and Linn County were estimated between 6.0% and 8.0%. The State of Iowa vacancy rate is 8.4% and the national rate is 6.9% with the Midwest rate at 7.2%. These vacancy rates one year ago were 7.9%, 6.6% and 6.8%, respectively, so are slightly elevated compared to the prior year. The Company continues to consider those vacancy rates among other factors in its current evaluation of the real estate portion of its loan portfolio. Vacancy rates may continue to rise in 2025 and affect the overall quality of the loan portfolio.

See Note 3 to the Company's Consolidated Financial Statements for additional disclosures on loans.

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SUMMARY OF CREDIT LOSS EXPERIENCE ON LOANS

The allowance for credit losses is also affected by the charge-offs and recoveries for the periods presented. For the years ended December 31, 2024, 2023 and 2022, recoveries were $3.99 million, $1.67 million, and $2.42 million, respectively; charge-offs were $6.88 million, $8.64 million, and $2.21 million in 2024, 2023 and 2022, respectively.

Overall credit quality may deteriorate in 2025. Such deterioration could cause increases in non-performing loans, allowance for credit losses, credit loss expense and net charge-offs. Management will monitor changing market conditions as a part of its allowance for credit loss methodology. The following table summarizes the Bank's credit loss experience on loans for the years ended December 31 for each of the years presented:


	Agricultural			Commercial and Financial			Real Estate: Construction and land development			Real Estate: Mortgage, farmland			Real Estate: Mortgage, 1 to 4 family			Real Estate: Mortgage, multi-family and commercial			Other			Total
	(Amounts In Thousands)
2024
Allowance for credit losses:
Beginning balance	$	2,516		$	8,750		$	6,482		$	3,429		$	18,552		$	8,156		$	1,525		$	49,410
Charge-offs	(669)			(2,568)			(739)			(39)			(1,151)			(224)			(1,490)			(6,880)
Recoveries	100			1,197			886			37			964			430			378			3,992
Credit loss (benefit) expense	(1,273)			2,838			(4,236)			(175)			4,564			1,991			709			4,418
Ending balance	$	674		$	10,217		$	2,393		$	3,252		$	22,929		$	10,353		$	1,122		$	50,940

Net charge-offs/(net recoveries) to average net loans outstanding	0.49		%	0.45		%	(0.04)		%	—		%	0.01		%	(0.02)		%	1.34		%	0.08		%


	Agricultural			Commercial and Financial			Real Estate: Construction and land development			Real Estate: Mortgage, farmland			Real Estate: Mortgage, 1 to 4 family			Real Estate: Mortgage, multi-family and commercial			Other			Total
	(Amounts In Thousands)
2023
Allowance for credit losses:
Beginning balance	$	2,542		$	6,259		$	4,189		$	2,989		$	14,208		$	9,416		$	1,837		$	41,440
Charge-offs	(781)			(3,214)			(2,066)			(21)			(467)			(869)			(1,219)			(8,637)
Recoveries	72			556			13			56			446			256			267			1,666
Credit loss (benefit) expense	683			5,149			4,346			405			4,365			(647)			640			14,941
Ending balance	$	2,516		$	8,750		$	6,482		$	3,429		$	18,552		$	8,156		$	1,525		$	49,410

Net charge-offs/(net recoveries) to average net loans outstanding	0.62		%	0.92		%	0.60		%	(0.01)		%	—		%	0.07		%	1.11		%	0.21		%

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	Agricultural			Commercial and Financial			Real Estate: Construction and land development			Real Estate: Mortgage, farmland			Real Estate: Mortgage, 1 to 4 family			Real Estate: Mortgage, multi-family and commercial			Other			Total
	(Amounts In Thousands)
2022
Allowance for credit losses:
Beginning balance	$	2,261		$	4,269		$	2,300		$	3,433		$	11,498		$	10,498		$	1,211		$	35,470

Charge-offs	(357)			(447)			—			(40)			(729)			(51)			(589)			(2,213)
Recoveries	83			584			48			296			898			361			153			2,423
Credit loss (benefit) expense	555			1,853			1,841			(700)			2,541			(1,392)			1,062			5,760
Ending balance	$	2,542		$	6,259		$	4,189		$	2,989		$	14,208		$	9,416		$	1,837		$	41,440

Net charge-offs/(net recoveries) to average net loans outstanding	0.25		%	(0.06)		%	(0.02)		%	(0.10)		%	(0.01)		%	(0.04)		%	0.52		%	(0.01)		%


	Agricultural			Commercial and Financial			Real Estate: Construction and land development			Real Estate: Mortgage, farmland			Real Estate: Mortgage, 1 to 4 family			Real Estate: Mortgage, multi-family and commercial			Other			Total
	(Amounts In Thousands)
2021
Allowance for credit losses:
Beginning balance	$	2,508		$	4,885		$	2,319		$	4,173		$	12,368		$	9,415		$	1,402		$	37,070
Impact of adopting ASC 326	(328)			298			327			763			522			1,396			(232)			2,746
Charge-offs	(106)			(136)			(3)			(1)			(482)			(265)			(323)			(1,316)
Recoveries	142			1,103			94			25			964			263			152			2,743
Credit loss (benefit) expense	45			(1,881)			(437)			(1,527)			(1,874)			(311)			212			(5,773)
Ending balance	$	2,261		$	4,269		$	2,300		$	3,433		$	11,498		$	10,498		$	1,211		$	35,470

Net charge-offs/(net recoveries) to average net loans outstanding	(0.04)		%	(0.38)		%	(0.05)		%	(0.01)		%	(0.05)		%	—		%	0.20		%	(0.05)		%


	Agricultural			Commercial and Financial			Real Estate: Construction and land development			Real Estate: Mortgage, farmland			Real Estate: Mortgage, 1 to 4 family			Real Estate: Mortgage, multi-family and commercial			Other			Total
	(Amounts In Thousands)
2020
Allowance for loan losses:
Beginning balance	$	2,400		$	4,988		$	2,599		$	3,950		$	10,638		$	7,859		$	1,326		$	33,760
Charge-offs	(43)			(1,425)			(43)			(1)			(738)			(291)			(381)			(2,922)
Recoveries	63			670			118			10			784			49			180			1,874
Provision	88			652			(355)			214			1,684			1,798			277			4,358
Ending balance	$	2,508		$	4,885		$	2,319		$	4,173		$	12,368		$	9,415		$	1,402		$	37,070

Net charge-offs/(net recoveries) to average net loans outstanding	(0.02)		%	0.30		%	(0.04)		%	—		%	—		%	0.03		%	0.24		%	0.04		%

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ALLOCATION OF THE ALLOWANCE FOR CREDIT LOSSES

The following table presents the allowance for credit losses by type of loans, the percentage of the allocation for each category to the total allowance and the percentage of all loans in each category to total loans as of December 31, 2024, 2023, 2022, 2021 and 2020:


	2024						2023
	Amount		% of Total Allowance		% of Loans to Total Loans		Amount		% of Total Allowance		% of Loans to Total Loans
	(In Thousands)						(In Thousands)
Agricultural	$	674	1.32	%	3.45	%	$	2,516	5.09	%	3.37	%
Commercial and financial	10,217		20.06		8.69		8,750		17.71		8.93
Real estate:
Construction, 1 to 4 family residential	280		0.55		2.31		1,113		2.25		2.33
Construction, land development and commercial	2,113		4.15		8.13		5,369		10.87		9.13
Mortgage, farmland	3,252		6.38		8.02		3,429		6.94		8.18
Mortgage, 1 to 4 family first liens	18,210		35.75		34.15		14,664		29.68		35.52
Mortgage, 1 to 4 family junior liens	4,719		9.26		4.12		3,888		7.87		4.20
Mortgage, multi-family	2,828		5.55		14.33		4,255		8.61		13.70
Mortgage, commercial	7,525		14.77		14.49		3,901		7.90		12.12
Loans to individuals	1,109		2.18		1.03		1,247		2.52		1.17
Obligations of state and political subdivisions	13		0.03		1.28		278		0.56		1.35
	$	50,940	100.00	%	100.00	%	$	49,410	100.00	%	100.00	%


	2022						2021
Agricultural	$	2,542	6.13	%	3.63	%	$	2,261	6.37	%	4.02	%
Commercial and financial	6,259		15.10		8.67		4,269		12.04		8.35
Real estate:
Construction, 1 to 4 family residential	1,111		2.68		2.97		818		2.31		3.03
Construction, land development and commercial	3,078		7.43		6.31		1,482		4.18		4.77
Mortgage, farmland	2,989		7.21		8.25		3,433		9.68		8.75
Mortgage, 1 to 4 family first liens	11,147		26.91		36.40		8,340		23.52		34.19
Mortgage, 1 to 4 family junior liens	3,061		7.39		4.02		3,158		8.90		4.30
Mortgage, multi-family	4,435		10.70		14.06		3,715		10.47		14.39
Mortgage, commercial	4,981		12.02		12.96		6,783		19.12		15.09
Loans to individuals	1,397		3.37		1.18		771		2.17		1.23
Obligations of state and political subdivisions	440		1.06		1.55		440		1.24		1.88
	$	41,440	100.00	%	100.00	%	$	35,470	100.00	%	100.00	%

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	2020
	Amount		% of Total Allowance		% of Loans to Total Loans
	(In Thousands)
Agricultural	$	2,508	6.77	%	3.50	%
Commercial and financial	4,885		13.18		10.56
Real estate:
Construction, 1 to 4 family residential	907		2.45		2.62
Construction, land development and commercial	1,412		3.81		4.13
Mortgage, farmland	4,173		11.26		9.12
Mortgage, 1 to 4 family first liens	10,871		29.32		32.92
Mortgage, 1 to 4 family junior liens	1,497		4.04		4.72
Mortgage, multi-family	4,462		12.04		13.80
Mortgage, commercial	4,953		13.36		15.39
Loans to individuals	752		2.03		1.16
Obligations of state and political subdivisions	650		1.74		2.08
	$	37,070	100.00	%	100.00	%

The Company believes that the allowance for credit losses is at a level commensurate with the overall risk exposure of the loan portfolio. However, if economic conditions deteriorate, certain borrowers may experience difficulty and the level of non-performing loans, charge-offs and delinquencies could rise and require increases in the allowance for credit losses. The Company will continue to monitor the adequacy of the allowance on a quarterly basis and will consider the impact of economic conditions on the borrowers’ ability to repay, loan collateral values, past collection experience, the risk characteristics of the loan portfolio and such other factors that deserve current recognition.

Noninterest Income

The following table sets forth the various categories of noninterest income for the years ended December 31, 2024, 2023 and 2022.


	Year Ended December 31,						$ Change				% Change
	2024		2023		2022		2024/2023		2023/2022		2024/2023		2023/2022
	(Amounts in thousands)
Net gain on sale of loans	$	2,342	$	1,541	$	1,517	$	801	$	24	51.98	%	1.58	%
Trust fees	15,261		13,578		12,284		1,683		1,294		12.40		10.53
Service charges and fees	12,923		12,946		12,646		(23)		300		(0.18)		2.37
Other noninterest income	1,512		541		1,333		971		(792)		179.48		(59.41)
Loss on sale of investment securities	(5,217)		$	—	$	—	(5,217)		—		—		—
	$	26,821	$	28,606	$	27,780	$	(1,785)	$	826	(6.24)	%	2.97	%

The noninterest income of the Company was $26.82 million in 2024 compared to $28.61 million in 2023. The decrease of $1.79 million in 2024 was the result of a combination of factors discussed below.

The net gain on the sale of loans was $2.34 million and $1.54 million for the years ended December 31, 2024 and 2023, respectively, an increase of 51.98% for the year ended December 31, 2024 compared to the same period in 2023. The amount of the net gain on sale of secondary market mortgage loans in each year can vary significantly. The volume of activity in these types of loans is directly related to the level of interest rates as well as the current origination and refinancing activity. The

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servicing of the loans sold into the secondary market is not retained by the Company so these loans do not provide an ongoing stream of income.

Trust fees were $15.26 million and $13.58 million for the years ended December 31, 2024 and 2023, respectively, an increase of 12.40% for the year ended December 31, 2024 compared to the same period in 2023. This is primarily driven by the increase in assets under management of $0.267 billion from $2.645 billion as of December 31, 2023 to $2.912 billion as of December 31, 2024 and increased investment transaction activity. The trust assets that are the most volatile are those that are held in common stocks, which amount to approximately 68% of assets under management. In 2024, the Dow Jones Industrial Average increased 12.88%.

Other noninterest income increased $0.97 million in 2024 primarily due to the recognition of approximately $1.1 million of incentive and marketing bonuses from the VISA payment network growth agreement.

The Company completed a balance sheet repositioning related to its investment securities portfolio in December 2024. This consisted of the sale of lower-yielding AFS debt securities with an amortized cost of $135.05 million, resulting in a pre-tax realized loss on the sale of $5.22 million, which was recorded in December of 2024. All of the proceeds from the sale of these securities were used to purchase AFS debt securities at higher yields to improve income going forward, while maintaining the liquidity provided by the investment portfolio.

Other noninterest income categories experienced marginal period-to-period fluctuations for the year ended December 31, 2024.

Noninterest Expenses

The following table sets forth the various categories of noninterest expenses for the year ended December 31, 2024, 2023 and 2022.


	Year Ended December 31,						$ Change				% Change
	2024		2023		2022		2024/2023		2023/2022		2024/2023		2023/2022
	(Amounts in thousands)
Salaries and employee benefits	$	44,548	$	44,897	$	43,468	$	(349)	$	1,429	(0.78)	%	3.29	%
Occupancy	4,266		4,408		4,549		(142)		(141)		(3.22)		(3.10)
Furniture and equipment	6,757		6,835		6,937		(78)		(102)		(1.14)		(1.47)
Office supplies and postage	2,043		1,879		1,837		164		42		8.73		2.29
Advertising and business development	2,970		2,851		2,576		119		275		4.17		10.68
Outside services	14,021		13,791		12,766		230		1,025		1.67		8.03
FDIC insurance assessment	1,922		1,807		1,079		115		728		6.36		67.47
Other noninterest expense	3,706		1,929		2,363		1,777		(434)		92.12		(18.37)
	$	80,233	$	78,397	$	75,575	$	1,836	$	2,822	2.34	%	3.73	%

Total noninterest expenses were $80.23 million and $78.40 million for the years ended December 31, 2024 and 2023, respectively. The increase is $1.84 million or 2.34% in 2024 and an increase of $2.82 million or 3.73% in 2023.

Other noninterest expenses increased $1.78 million or 92.12% in 2024. The primary reasons for the increase are increased deferred compensation expense of $0.62 million from the increased stock price valuation, increased operating losses from fraudulent ATM and debit card activities of $0.41 million, and the loss on disposal of property of $0.62 million.

Other noninterest expense categories experienced marginal period-to-period fluctuations for the year ended December 31, 2024.

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Income Taxes

Income tax expense was $12.60 million, $10.30 million, and $13.11 million for the years ended December 31, 2024, 2023 and 2022, respectively. The Company's income tax expense in 2022 included a one-time increase in state income tax expense related to the 2022 enactment of changes in the Iowa bank franchise tax rates. This legislation reduces the Iowa bank franchise tax rate applied to apportioned income for 2023 and future years and required the Company to reduce net deferred tax assets and increase income tax expense. Income taxes as a percentage of income before income taxes were 20.93% in 2024, 21.24% in 2023 and 21.55% in 2022. The amount of tax credits were $0.48 million for 2024, 2023, and 2022.

Effects of Inflation

The consolidated financial statements and the accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America. These principles require the measurement of financial position and operating results in terms of historical dollar amounts without considering the changes in the relative purchasing power of money over time due to inflation. The impact of inflation is reflected in the increased cost of the Company’s operations. Nearly all of the assets and liabilities of the Company are monetary in nature. As a result, interest rates have a more significant impact in the Company’s performance than do the effects of general levels of inflation. Interest rates do not necessarily move in the same direction or to the same extent as the price of goods and services. Liquidity and interest rate adjustments are features of the Company’s asset/liability management, which are important to the maintenance of acceptable performance levels. Item 7A of this Form 10-K contains a more thorough discussion of interest rate risk. The Company attempts to maintain a balance between monetary assets and monetary liabilities to offset the potential effects of changing interest rates.

Liquidity and Capital Resources

The objective of liquidity management is to ensure the availability of sufficient cash flows to fund operations, to meet depositor withdrawals, to provide for our customers' credit needs and to meet maturing obligations and existing commitments. The Company's principal source of funds is deposits. Other sources include loan principal repayments, proceeds from the maturity and sale of investment securities, federal funds purchased, advances from the FHLB, Bank Term Funding Program borrowings, advances on bank lines of credit, brokered deposit relationships and funds provided by operations. Liquidity management is conducted on both a daily and a long-term basis. Investments in liquid assets are adjusted based on expected loan demand, projected loan and investment securities maturities and payments, expected deposit flows and the objectives set by the Company's asset-liability management, liquidity and contingency funding policies.

The Company has historically maintained a stable deposit base and a relatively low level of large deposits, which has mitigated the volatility in the Company’s liquidity position. Deposit inflows and outflows can vary widely based on prevailing market interest rates, competition, economic conditions, our business customers' liquidity needs and by recent developments in the financial services industry. Uninsured deposits as of December 31, 2024 and 2023 were approximately $719.62 million and $693.83 million, respectively, which comprised 21.51% and 21.14% of total deposits.

As of December 31, 2024, the Company had additional borrowing capacity available from the FHLB of $432.02 million. The Company had $127.05 million outstanding in FHLB borrowings as of December 31, 2024 with maturities through 2027. The Company also had $437.64 million outstanding in FHLB federal funds purchased as of December 31, 2024. In addition, the Company had $175.00 million in borrowing capacity available through secured and unsecured lines of credit with correspondent banks with no borrowings under those federal funds lines as of December 31, 2024. The Company had $109.00 million outstanding in Bank Term Funding Program borrowings as of December 31, 2024. Finally, the Company had $109.09 million in borrowing capacity available through the Federal Reserve Discount Window with no borrowings as of December 31, 2024.

On an unconsolidated basis, the Company had cash balances of $1.90 million as of December 31, 2024. In 2024, the Company received dividends of $23.55 million from its subsidiary Bank and used those funds to pay dividends to its stockholders of $10.05 million and to fund purchases of treasury stock under the 2005 Stock Repurchase Program. The total purchase of treasury stock under the 2005 Stock Repurchase Program totaled $12.90 million and $7.71 million for the years ended December 31, 2024 and 2023, respectively.

As of December 31, 2024 and 2023, stockholders' equity, before deducting for the maximum cash obligation related to the ESOP, was $540.94 million and $515.14 million, respectively. This measure of stockholders’ equity as a percent of total assets was 11.79% at December 31, 2024 and 11.87% at December 31, 2023. As of December 31, 2024, total equity, after deducting the maximum cash value related to the ESOP, was 10.74% of assets compared to 10.83% of assets at the prior year end.

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The Company and the Bank are subject to the Federal Deposit Insurance Corporation Improvement Act of 1991, and the Bank is subject to Prompt Corrective Action Rules as determined and enforced by the Federal Reserve. These regulations establish minimum capital requirements that member banks must maintain.

The Bank is classified as "well-capitalized" by FDIC capital guidelines. For more information regarding regulatory capital requirements, see the section under Part I, Item 1 to this 10-K captioned “Supervision and Regulation.”

On a consolidated basis, 2024 cash flows from operations provided $55.54 million, proceeds from maturities of investments available for sale provided $243.71 million and proceeds from FHLB borrowings, federal funds purchased and Bank Term Funding Program borrowings provided $413.26 million. These cash flows were invested $542.83 million in purchases of investment securities and $3.66 million of loans made to customers. In addition, $4.50 million was used to purchase property and equipment.

The Bank has a contingency funding plan to address liquidity issues in times of crisis. The primary source of funding will be the Bank’s customer deposit base. The Bank has established alternative sources of funding available to increase liquidity. The availability of the funding sources is tested on an annual basis. The Bank performs quarterly stress testing to determine if the Bank has an appropriate amount of funding sources to address potential liquidity needs. At December 31, 2024, the Bank had total outstanding loan commitments and unused portions of lines of credit totaling $600.64 million (see Note 16 to the Company's Consolidated Financial Statements). Management believes that its liquidity levels are sufficient at this time, but the Bank may increase its liquidity by limiting the growth of its assets, by selling more loans in the secondary market or selling portions of loans to other banks through participation agreements. Another liquidity source includes obtaining additional funds from the Federal Home Loan Bank (FHLB). As of December 31, 2024, the Bank can obtain an additional $432.02 million from the FHLB based on the current real estate mortgage loans held. In addition, the Bank has arranged $175.00 million of credit lines at three banks. The borrowings under these credit lines would be secured by the Bank’s investment securities. Other liquidity sources include a $109.09 million line of credit with the Federal Reserve Bank of Chicago, and various sources of brokered deposits.

The following table shows outstanding balances, weighted average interest rates at year end, maximum month-end balances, average month-end balances and weighted average interest rates of Federal Home Loan Bank borrowings during 2024, 2023 and 2022:


	2024			2023			2022
	(Amounts In Thousands)
Outstanding balance as of December 31	$	127,050		$	296,648		$	40,000
Weighted average interest rate at year end	5.22		%	5.55		%	4.62		%
Maximum month-end balance	359,895			296,648			40,000
Average month-end balance	191,346			94,413			2,043
Weighted average interest rate for the year	5.22		%	5.55		%	4.62		%

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The following tables show outstanding balances, weighted average interest rates at year end, maximum month-end balances, average month-end balances and weighted average interest rates of federal funds purchased and bank term funding program borrowings during 2024, 2023 and 2022:


	2024			2023			2022
Bank Term Funding Program	(Amounts In Thousands)
Outstanding balance as of December 31	$	109,000		$	219,000		$	—
Weighted average interest rate at year end	4.77		%	5.29		%	—		%
Maximum month-end balance	219,000			219,000			—
Average month-end balance	214,726			8,900			—
Weighted average interest rate for the year	4.77		%	5.29		%	—		%

Federal Funds Purchased
Outstanding balance as of December 31	$	437,636		$	—		$	82,061
Weighted average interest rate at year end	5.31		%	—		%	4.73		%
Maximum month-end balance	437,636			286,119			82,061
Average month-end balance	118,113			205,315			3,648
Weighted average interest rate for the year	5.31		%	5.31		%	4.73		%

The Bank has off-balance sheet commitments to fund additional borrowings of customers. Contractual commitments to fund loans are met from the proceeds of federal funds sold or investment securities and additional borrowings. Many of the contractual commitments to extend credit will not be funded because they represent the credit limits on credit cards and home equity lines of credits.

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As disclosed in Note 16 to the Company's Consolidated Financial Statements, the Company has certain obligations and commitments to make future payments under contracts. The following table summarizes significant contractual obligations and other commitments as of December 31, 2024:


	Payments Due By Period
	(Amounts In Thousands)
	Total		Less Than One Year		One - Three Years		Three - Five Years		More Than Five Years
Contractual obligations:
Long-term debt obligations	$	673,686	$	633,686	$	40,000	$	—	$	—
Operating lease obligations	1,316		315		640		361		—
Total contractual obligations:	$	675,002	$	634,001	$	40,640	$	361	$	—
Other commitments:
Lines of credit	$	586,775	$	369,430	$	180,120	$	35,048	$	2,177
Standby letters of credit	13,867		6,893		2,380		594		4,000
Total other commitments	$	600,642	$	376,323	$	182,500	$	35,642	$	6,177

The Company and the Bank have no additional material commitments or plans that will materially affect liquidity or capital resources. Property and equipment may be acquired in cash purchases, or they may be financed if favorable terms are available.


Item 7A.			Quantitative and Qualitative Disclosures About Market Risk

The Company's primary market risk exposure is to changes in interest rates. Interest rate risk is the risk to current or anticipated earnings or capital arising from movements in interest rates. Interest rate risk arises from repricing risk, basis risk, yield curve risk and options risk. Repricing risk is the difference between the timing of rate changes and the timing of cash flows. Basis risk is the difference from changing rate relationships among different yield curve affecting Bank activities. Yield curve risk is the difference from changing rate relationships across the spectrum of maturities. Option risk is the difference resulting from interest-related options embedded in Bank products. The Bank’s primary source of interest rate risk exposure arises from repricing risk. To measure this risk the Bank uses a static gap measurement system that identifies the repricing gaps across the full maturity spectrum of the Bank’s assets and liabilities and an earnings simulation approach. The gap schedule is known as the interest rate sensitivity report. The report reflects the repricing characteristics of the Bank’s assets and liabilities. The report details the calculation of the gap ratio. This ratio indicated the amount of interest-earning assets repricing within a given period in comparison to the amount of interest-bearing liabilities repricing within the same period of time. A gap ratio of 1.0 indicates a matched position, in which case the effect on net interest income due to interest rate movements will be minimal. A gap ratio of less than 1.0 indicates that more liabilities than assets reprice within the time period, and a ratio greater than 1.0 indicates that more assets reprice than liabilities.

The Company's asset/liability management, or its management of interest rate risk, is focused primarily on evaluating and managing net interest income given various risk criteria. Factors beyond the Company's control, such as market interest rates and competition, may also have an impact on the Company's interest income and interest expense. In the absence of other factors, the Company's overall yield on interest-earning assets will increase as will its cost of funds on its interest-bearing liabilities when market interest rates increase over an extended period of time. Inversely, the Company's yields and cost of funds will decrease when market rates decline. The Company is able to manage these swings to some extent by attempting to control the maturity or rate adjustments of its interest-earning assets and interest-bearing liabilities over given periods of time.

The Bank maintains an Asset/Liability Committee, which meets at least quarterly to review the interest rate sensitivity position and to review and develop various strategies for managing interest rate risk within the context of the following factors: 1) capital adequacy, 2) asset/liability mix, 3) economic outlook, 4) market characteristics and 5) the interest rate forecast. In addition, the Bank uses a simulation model to review various assumptions relating to interest rate movement. The Company engages a third party that utilizes a modeling program to measure the Company’s exposure to potential interest rate changes. For various assumed hypothetical changes in market interest rates, this analysis measures the estimated change in net interest income. The simulations allow for ongoing assessment of interest rate sensitivity and can include the impact of potential new business strategies. The modeled scenarios begin with a base case in which rates are unchanged and include parallel and nonparallel rate shocks. The results of these shocks are measured in two forms: first, the impact on the net interest margin and earnings over one and two year time frames; and second, the impact on the market value of equity. The results of the simulation are compared against approved policy limits. The model attempts to limit rate risk even if it appears the Bank’s asset and

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liability maturities are perfectly matched and a favorable interest margin is present. The Bank’s policy is to generally maintain a balance between profitability and interest rate risk.

The Bank uses derivative financial instruments, when needed, to manage the impact of changes in interest rates on future interest income or interest expense. The Bank is exposed to credit-related losses in the event of nonperformance by the counterparties to these derivative instruments, but believe the risk of these losses has been minimized by entering into the contracts with large, stable financial institutions.

In order to minimize the potential effects of adverse material and prolonged increases or decreases in market interest rates on the Company's operations, management has implemented an asset/liability program designed to mitigate the Company's interest rate sensitivity. The program emphasizes the origination of adjustable rate loans, which are held in the portfolio, the investment of excess cash in short or intermediate term interest-earning assets, and the solicitation of transaction deposit accounts, which are less sensitive to changes in interest rates and can be re-priced rapidly.

The table set forth below includes the portion of the balances in interest-bearing checking, savings and money market accounts that management has estimated to mature within one year. The classifications are used because the Bank’s historical data indicates that these have been very stable deposits without much interest rate fluctuation. Historically, these accounts would not need to be adjusted upward as quickly in a period of rate increases so the interest risk exposure would be less than the re-pricing schedule indicates. The FHLB borrowings are classified based on either their due date or if they are callable on their most likely call date based on the interest rate.


	Repricing
	Maturities		Days								More Than
	Immediately		2-30		31-90		91-180		181-365		One Year		Total
	(Amounts in Thousands)
Earning assets:
Excess Cash	$	82,077	$	—	$	—	$	—	$	—	$	—	$	82,077
Federal funds sold	227		—		—		—		—		—		227
Investment securities	—		21,217		38,009		53,134		4,973		854,827		972,160
Loans	13,045		317,230		134,121		237,087		283,086		2,453,602		3,438,171
Total earning assets	95,349		338,447		172,130		290,221		288,059		3,308,429		4,492,635
Sources of funds:
Interest-bearing checking and savings accounts	102,638		—		—		—		—		1,734,952		1,837,590
Certificates of deposit	—		127,492		239,082		320,151		199,937		40,838		927,500
FHLB borrowings	—		—		—		—		—		127,050		127,050
Short-term borrowings	546,636		—		—		—		—		—		546,636
	649,274		127,492		239,082		320,151		199,937		1,902,840		3,438,776
Other sources, primarily noninterest-bearing	—		—		—		—		—		1,054,828		1,054,828
Total sources	649,274		127,492		239,082		320,151		199,937		2,957,668		4,493,604
Interest
Rate Gap	$	(553,925)	$	210,955	$	(66,952)	$	(29,930)	$	88,122	$	350,761	$	(969)
Cumulative Interest
Rate Gap at December 31, 2024	$	(553,925)	$	(342,970)	$	(409,922)	$	(439,852)	$	(351,730)	$	(969)
Gap Ratio	0.15		2.65		0.72		0.91		1.44		1.12
Cumulative Gap Ratio	0.15		0.56		0.60		0.67		0.77		1.00

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Based on the data following, net interest income should decline with instantaneous increases in interest rates while net interest income should increase with instantaneous declines in interest rates. Generally, during periods of increasing interest rates, the Company's interest rate sensitive liabilities would re-price faster than its interest rate sensitive assets causing a decline in the Company's interest rate spread and margin. This would tend to reduce net interest income because the resulting increase in the Company’s cost of funds would not be immediately offset by an increase in its yield on earning assets. In times of decreasing interest rates, fixed rate assets could increase in value and the lag in re-pricing of interest rate sensitive assets could be expected to have a positive effect on the Company's net interest income.

The following table, which presents principal cash flows and related weighted average interest rates by expected maturity dates, provides information about the Company's loans, investment securities and deposits that are sensitive to changes in interest rates.


	2025			2026			2027			2028			2029			Thereafter			Total			Fair Value
	(Amounts In Thousands)
Assets:
Loans, fixed:
Balance	$	655,030		$	355,676		$	406,103		$	291,710		$	300,851		$	298,540		$	2,307,910		$	1,967,384
Average interest rate	6.10		%	4.64		%	4.68		%	6.54		%	6.01		%	4.92		%	5.52		%
Loans, variable:
Balance	$	263,016		$	141,537		$	162,385		$	180,875		$	153,640		$	228,808		$	1,130,261		$	1,283,588
Average interest rate	5.29		%	3.75		%	4.04		%	5.50		%	5.27		%	4.37		%	4.76		%
Investments (1):
Balance	$	206,451		$	69,602		$	90,381		$	103,568		$	101,496		$	400,662		$	972,160		$	972,160
Average interest rate	3.75		%	2.08		%	3.92		%	4.16		%	3.86		%	4.09		%	3.85		%
Liabilities:
Liquid deposits (2):
Balance	$	—		$	—		$	—		$	—		$	—		$	—		$	1,837,590		$	1,837,763
Average interest rate	—		%	—		%	—		%	—		%	—		%	—		%	1.34		%
Deposits, certificates:
Balance	$	886,048		$	19,838		$	13,835		$	7,203		$	576		$	—		$	927,500		$	929,967
Average interest rate	4.10		%	1.58		%	1.52		%	1.77		%	0.78		%	—		%	3.99		%

(1)Includes all available-for-sale investments, federal funds and Federal Home Loan Bank stock.

(2)Includes NOW and other demand, savings and money market funds.


Item 8.			Consolidated Financial Statements and Supplementary Data

The consolidated financial statements and supplementary data are included on pages 57 through 118.

Page 56

Report of Independent Registered Public Accounting Firm

To the Shareholders, Board of Directors, and Audit Committee

Hills Bancorporation

Hills, Iowa

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Hills Bancorporation (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated March 14, 2025, expressed an adverse opinion thereon.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits.

We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current-period audit of the financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Allowance for Credit Losses on Loans

Description of the Matter

The Company’s allowance for credit losses on loans (the “ACL”) was $50.9 million at December 31, 2024. As more fully described in Notes 1 and 3 to the financial statements, the ACL is an estimate of lifetime expected credit losses. The Company uses a discounted cash flow (DCF) model to estimate expected losses for most of the Company’s loan pools that exhibit similar

Page 57

risk characteristics. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. For each of these loan pools, the Company generates cash flow projections at the instrument level adjusting payment expectations for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. Additional qualitative adjustments are applied for risk factors that are not considered within the modeling process but are relevant in assessing the expected credit losses within the loan pools. Management utilizes a qualitative factor framework to provide a qualitative estimate of the expected credit losses inherent in the loan portfolio in relation to potential limitations of the quantitative model. Loans that do not share risk characteristics are evaluated on an individual basis.

We identified the qualitative adjustment component of the ACL as a critical audit matter. The principal considerations for our determination included the high degree of subjectivity, particularly as it relates to the qualitative factor framework included in the ACL and the overall aggregation of qualitative factors, and therefore, applying audit procedures required a higher degree of auditor judgement and subjectivity.

How We Addressed the Matter in Our Audit

The primary procedures we performed related to this critical audit matter included:

•Obtained an understanding of the Company’s process for establishing the qualitative adjustment estimation process used in the ACL, including the key assumptions used to develop the qualitative adjustment framework.

•Obtained an understanding and evaluated and tested the design and operating effectiveness of controls relating to management’s estimate of the ACL, including controls over:

◦The completeness and accuracy of loan data; and

◦The identification of key qualitative factors, including whether the key qualitative factor adjustments are adequately supported and accurately applied.

•Evaluated the reasonableness of the key assumptions and data used to develop the qualitative adjustment framework, including considering the key data’s completeness and accuracy within the model.

•Evaluated the mathematical accuracy of the ACL model used, as well as the method for developing the qualitative adjustments.

•Evaluated the reasonableness of the overall ACL amount, including model estimates and qualitative adjustments, and whether the recorded ACL appropriately reflects expected credit losses on the loan portfolio. We reviewed historical loss statistics and peer-bank information and considered whether they corroborate or contradict the Company’s measurement of the ACL.

/s/ Forvis Mazars, LLP

We have served as the Company’s auditor since 2012.

Springfield, Missouri

March 14, 2025

Page 58

Report of Independent Registered Public Accounting Firm

To the Shareholders, Board of Directors, and Audit Committee

Hills Bancorporation

Hills, Iowa

Opinion on the Internal Control over Financial Reporting

We have audited Hills Bancorporation’s (the “Company”) internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. The following material weaknesses have been identified and included in management’s assessment.

•The Company did not maintain effective controls, including certain management review controls and activity-level controls, over the period-end financial reporting process.

•The Company did not maintain effective controls over the segregation of duties, review, posting, and approval of manual journal entries.

•The Company did not maintain effective controls over the review, analysis, approval, and disclosure of related party transactions.

These material weaknesses were considered in determining the nature, timing, and extent of auditing procedures applied in our audit of the Company’s consolidated financial statements, and this report does not affect our report dated March 14, 2025, on those consolidated financial statements.

In our opinion, because of the effect of the material weaknesses described above on the achievement of the objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by COSO.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated financial statements of the Company as of December 31, 2024 and 2023, and for each of the years in the three-year period ended December 31, 2024, and our report dated March 14, 2025, expressed an unqualified opinion on those financial statements.

Basis for Opinion

The Company’s management is responsible for maintaining effective internal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying Management’s Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal control over financial reporting based on our audit.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on

Page 59

the assessed risk. Our audit also included performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.

Definitions and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of reliable financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

/s/ Forvis Mazars, LLP

Springfield, Missouri

March 14, 2025

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HILLS BANCORPORATION

CONSOLIDATED BALANCE SHEETS

December 31, 2024 and 2023

(Amounts In Thousands, Except Shares)


ASSETS	2024		2023
Cash and cash equivalents	$	123,399	$	59,482
Investment securities available for sale at fair value (amortized cost 2024 $979,855; 2023 $814,839) (Notes 1, 2 and 14)	944,136		779,421
Stock of Federal Home Loan Bank	28,024		15,746
Loans held for sale	3,971		2,023
Loans, net of allowance for credit losses (2024 $50,940; 2023 $49,410) (Notes 1, 3, and 13)	3,387,521		3,389,372
Property and equipment, net (Note 4)	35,868		34,230
Tax credit real estate	8,854		7,910
Accrued interest receivable	21,403		19,786
Deferred income taxes, net (Notes 1 and 11)	21,132		21,271
Goodwill	2,500		2,500
Other assets	11,434		9,926
Total Assets	$	4,588,242	$	4,341,667
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities
Noninterest-bearing deposits	$	581,043	$	600,398
Interest-bearing deposits (Note 6)	2,765,090		2,682,382
Total deposits	3,346,133		3,282,780
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased (Note 7)	546,636		219,000
Federal Home Loan Bank borrowings (Note 8)	127,050		296,648
Accrued interest payable	9,912		6,102
Allowance for credit losses on off-balance sheet credit exposures	2,900		5,110
Other liabilities	14,667		16,888
Total Liabilities	4,047,298		3,826,528
Commitments and Contingencies (Notes 10 and 16)
Redeemable Common Stock Held By Employee Stock
Ownership Plan (ESOP) (Note 10)	48,257		44,853
Stockholders' Equity (Note 12)
Common stock, no par value; authorized 20,000,000 shares; issued 2024 10,346,920 shares; 2023 10,345,832 shares	—		—
Paid in capital	64,644		63,827
Retained earnings	578,882		541,329
Accumulated other comprehensive loss (Note 9)	(27,300)		(27,176)
Treasury stock at cost (2024 1,377,498 shares; 2023 1,210,112 shares)	(75,282)		(62,841)
Total Stockholders' Equity	540,944		515,139
Less maximum cash obligation related to ESOP shares (Note 10)	48,257		44,853
Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares	492,687		470,286
Total Liabilities & Stockholders' Equity	$	4,588,242	$	4,341,667

See Notes to Consolidated Financial Statements.

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HILLS BANCORPORATION

CONSOLIDATED STATEMENTS OF INCOME

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands, Except Per Share Amounts)


	2024		2023		2022
Interest income:
Loans, including fees	$	179,570	$	154,675	$	115,396
Investment securities:
Taxable	14,780		10,674		8,662
Nontaxable	7,735		4,741		4,140
Federal funds sold	1,355		829		2,889
Total interest income	203,440		170,919		131,087
Interest expense:
Deposits	60,904		40,394		15,818
Other short-term borrowings	16,556		11,330		173
FHLB borrowings	10,157		5,309		94
Total interest expense	87,617		57,033		16,085
Net interest income	115,823		113,886		115,002
Credit loss expense (Note 3)	2,208		15,621		6,340
Net interest income after credit loss expense	113,615		98,265		108,662
Noninterest income:
Net gain on sale of loans	2,342		1,541		1,517
Trust fees	15,261		13,578		12,284
Service charges and fees	12,923		12,946		12,646
Other noninterest income	1,512		541		1,333
Loss on sale of investment securities	(5,217)		—		—
	26,821		28,606		27,780
Noninterest expenses:
Salaries and employee benefits	44,548		44,897		43,468
Occupancy	4,266		4,408		4,549
Furniture, equipment and software	6,757		6,835		6,937
Office supplies and postage	2,043		1,879		1,837
Advertising and business development	2,970		2,851		2,576
Outside services	14,021		13,791		12,766
FDIC insurance assessment	1,922		1,807		1,079
Other noninterest expenses	3,706		1,929		2,363
	80,233		78,397		75,575
Income before income taxes	60,203		48,474		60,867
Income taxes (Note 11)	12,599		10,298		13,114
Net income	$	47,604	$	38,176	$	47,753
Earnings per share:
Basic	$	5.26	$	4.16	$	5.15
Diluted	5.26		4.16		5.15

See Notes to Consolidated Financial Statements.

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HILLS BANCORPORATION

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands)


	2024		2023		2022
Net income	$	47,604	$	38,176	$	47,753
Other comprehensive income (loss)
Securities:
Net change in unrealized gain (loss) on securities available for sale	(5,518)		18,780		(56,166)
Reclassification adjustment for net losses realized in net income	5,217		—		—
Income taxes	71		(4,719)		13,629
Other comprehensive income (loss) on securities available for sale	(230)		14,061		(42,537)
Derivatives used in cash flow hedging relationships:
Net change in unrealized gain (loss) on derivatives	141		(233)		—

Income taxes	(35)		56		—
Other comprehensive gain (loss) on cash flow hedges	106		(177)		—
Other comprehensive income (loss), net of tax	(124)		13,884		(42,537)
Comprehensive income	$	47,480	$	52,060	$	5,216

See Notes to Consolidated Financial Statements.

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HILLS BANCORPORATION

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands, Except Share Data)


	Paid In Capital		Retained Earnings		Accumulated Other Comprehensive Income (Loss)		Treasury Stock		Maximum Cash Obligation Related To ESOP Shares		Total
Balance, December 31, 2021	$	60,938	$	474,392	$	1,477	$	(48,344)	$	(50,013)	$	438,450


Issuance of 43,655 shares of common stock	2,309		—		—		520		—		2,829
Issuance of 6,637 shares of common stock under the employee stock purchase plan	417		—		—		—		—		417
Unearned restricted stock compensation	322		—		—		—		—		322
Forfeiture of 12,727 shares of common stock	(791)		—		—		—		—		(791)
Share-based compensation	25		—		—		—		—		25
Change related to ESOP shares	—		—		—		—		(998)		(998)
Net income	—		47,753		—		—		—		47,753
Cash dividends ($1.00 per share)	—		(9,304)		—		—		—		(9,304)
Purchase of 111,721 shares of common stock	—		—		—		(7,906)		—		(7,906)
Other comprehensive loss	—		—		(42,537)		—		—		(42,537)
Balance, December 31, 2022	$	63,220	$	512,841	$	(41,060)	$	(55,730)	$	(51,011)	$	428,260
Issuance of 24,393 shares of common stock	965		—		—		665		—		1,630
Issuance of 6,550 shares of common stock under the employee stock purchase plan	398		—		—		—		—		398
Unearned restricted stock compensation	(217)		—		—		—		—		(217)
Forfeiture of 8,841 shares of common stock	(564)		—		—		—		—		(564)
Share-based compensation	25		—		—		—		—		25
Change related to ESOP shares	—		—		—		—		6,158		6,158
Net income	—		38,176		—		—		—		38,176
Cash dividends ($1.05 per share)	—		(9,688)		—		—		—		(9,688)
Purchase of 111,866 shares of common stock	—		—		—		(7,710)		—		(7,710)
Excise tax on shares repurchased	—		—		—		(66)		—		(66)
Other comprehensive income	—		—		13,884		—		—		13,884
Balance, December 31, 2023	$	63,827	$	541,329	$	(27,176)	$	(62,841)	$	(44,853)	$	470,286


Issuance of 20,401 shares of common stock	849		—		—		563		—		1,412
Issuance of 5,864 shares of common stock under the employee stock purchase plan	362		—		—		—		—		362
Unearned restricted stock compensation	(93)		—		—		—		—		(93)
Forfeiture of 4,776 shares of common stock	(324)		—		—		—		—		(324)
Share-based compensation	23		—		—		—		—		23
Change related to ESOP shares	—		—		—		—		(3,404)		(3,404)
Net income	—		47,604		—		—		—		47,604
Cash dividends ($1.10 per share)	—		(10,051)		—		—		—		(10,051)
Purchase of 187,787 shares of common stock	—		—		—		(12,902)		—		(12,902)
Excise tax on shares repurchased	—		—		—		(102)		—		(102)
Other comprehensive loss	—		—		(124)		—		—		(124)
Balance, December 31, 2024	$	64,644	$	578,882	$	(27,300)	$	(75,282)	$	(48,257)	$	492,687

See Notes to Consolidated Financial Statements.

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HILLS BANCORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands)


	2024		2023		2022
Cash Flows from Operating Activities
Net income	$	47,604	$	38,176	$	47,753
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	2,243		2,315		2,683
Credit loss expense	2,208		15,621		6,340
Loss on sale of investment securities available for sale	5,217		—		—
Share-based compensation	23		25		25
Compensation expensed through issuance of common stock	1,412		1,630		1,349
Forfeiture of common stock	(324)		(564)		(791)
Provision for deferred income taxes	176		(1,873)		(1,307)
Net gain on sale of other real estate owned and other repossessed assets	(122)		(154)		(86)
Net loss on disposal of property	616		—		—
(Increase) in accrued interest receivable	(1,617)		(4,004)		(4,345)
(Accretion of discount) amortization of premium on investment securities, net	(944)		(480)		30
(Increase) decrease in other assets	(851)		(2,596)		984
Amortization of operating lease right of use assets	258		292		105
Increase (decrease) in accrued interest and other liabilities	1,591		4,812		(332)
Loans originated for sale	(221,933)		(151,980)		(112,391)
Proceeds on sales of loans	222,327		153,161		117,961
Net gain on sales of loans	(2,342)		(1,541)		(1,517)
Net cash and cash equivalents provided by operating activities	55,542		52,840		56,461
Cash Flows from Investing Activities
Proceeds from maturities of investment securities available for sale	243,712		116,083		78,036
Proceeds from sale of investment securities available for sale	129,830		509		—
Purchases of investment securities available for sale	(542,832)		(100,649)		(358,982)
Proceeds from sale of stock of Federal Home Loan Bank	37,262		13,794		1
Purchases of stock of Federal Home Loan Bank	(49,540)		(23,079)		(1,916)
Loans made to customers, net of collections	(3,664)		(337,687)		(447,838)
Proceeds on sale of other real estate owned and other repossessed assets	304		815		337
Proceeds from sale of property and equipment	4		—		—
Purchases of property and equipment	(4,501)		(3,027)		(1,911)
Investment in tax credit real estate	(2,376)		—		—
Net changes from tax credit real estate investment	1,432		1,242		663
Net cash and cash equivalents used in investing activities	(190,369)		(331,999)		(731,610)

(Continued)

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HILLS BANCORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS (Continued)

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands)


	2024		2023		2022
Cash Flows from Financing Activities
Net increase (decrease) in deposits	63,353		(74,587)		(176,627)
Net increase in short-term borrowings, including Bank Term Funding Program and federal funds purchased	328,362		136,939		81,812
Principal payments on long-term FHLB borrowings	(255,224)		—		—
Proceeds from the issuance of long-term FHLB borrowings	84,900		256,648		40,000
Borrowings from Federal Reserve Bank	1		3,005		1
Payments on Federal Reserve Bank borrowings	(1)		(3,005)		(1)

Issuance of common stock, net of costs	—		—		1,242
Stock options exercised	—		—		238
Excise tax paid on shares repurchased	(56)		—		—
Purchase of treasury stock	(12,902)		(7,710)		(7,906)
Proceeds from the issuance of common stock through the employee stock purchase plan	362		398		417
Dividends paid	(10,051)		(9,688)		(9,304)
Net cash and cash equivalents provided by (used in) financing activities	198,744		302,000		(70,128)

Increase (decrease) in cash and cash equivalents	63,917		22,841		(745,277)

Cash and cash equivalents:
Beginning of year	59,482		36,641		781,918
End of year	$	123,399	$	59,482	$	36,641

Supplemental Disclosures
Cash payments for:
Interest paid to depositors	$	60,020	$	37,917	$	15,589
Interest paid on other obligations	23,787		14,408		267
Income taxes paid	9,889		12,054		12,529
Noncash financing activities:
Increase (decrease) in maximum cash obligation related to ESOP shares	$	3,404	$	(6,158)	$	998
Transfers to other real estate owned	1,097		764		206
Sale and financing of other real estate owned	208		409		47
Right of use assets obtained in exchange for operating lease obligations	—		310		—

See Notes to Consolidated Financial Statements.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 1.Nature of Activities and Significant Accounting Policies

Nature of activities: Hills Bancorporation (the "Company") is a holding company engaged in the business of commercial banking. The Company's subsidiary is Hills Bank and Trust Company, Hills, Iowa (the “Bank”), which is wholly-owned. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion, Washington and Williamsburg, Iowa.

The Bank competes with other financial institutions and non-financial institutions providing similar financial products. While the chief operating decision-makers monitor the revenue streams of the various products and services, operations are managed, and financial performance is evaluated on a Company-wide basis. Although the loan activity of the Bank is diversified with commercial and agricultural loans, real estate loans, automobile, installment and other consumer loans, the Bank's credit is concentrated in real estate loans. Accordingly, all of the Company’s operations are considered by management to be aggregated in one reportable operating segment.

Accounting estimates: The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Certain significant estimates: The allowance for credit losses, fair values of securities and other financial instruments, and share-based compensation expense involve certain significant estimates made by management. These estimates are reviewed by management routinely and it is reasonably possible that circumstances that exist at December 31, 2024 may change in the near-term and the effect could be material to the consolidated financial statements.

Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Revenue recognition: Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the Company’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied.

The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit and investment securities as these activities are not subject to the requirements of ASC 606. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. Loan origination fees of mortgage loans originated for sale are recognized when the loans are sold.

Descriptions of the Company’s revenue-generating activities that are within the scope of ASC 606 are the following: Service charges and fees on deposit accounts represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue which includes interchange income, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when the Company’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Trust income represents monthly fees due from wealth management customers as consideration for managing the customers' assets. Wealth management and trust services include custody of assets, investment management, fees for trust services and similar fiduciary activities. Revenue is recognized when our performance obligation is completed each month, which is generally the time that payment is received.

A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity's obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. As of December 31, 2024 and 2023, the Company did not have any significant contract balances.

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An entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. The Company did not capitalize any contract acquisition costs for the years ending December 31, 2024 and 2023.

Cash and cash equivalents: The Company considers all investments with original maturities of three months or less to be cash equivalents. At December 31, 2024 and 2023, cash equivalents consisted primarily of deposits with other banks. The Company maintains amounts in due from banks which, at times, may exceed federally insured limits. Management monitors these correspondent relationships, and the Company has not experienced any losses in such accounts.

Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities: Available-for-sale ("AFS") securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of December 31, 2024 or 2023.

Fair value measurement is based upon quoted market prices in active markets, if available. If quoted prices in active markets are not available, fair value is measured using pricing models or other model-based valuation techniques such as present value of future cash flows, which consider prepayment assumptions and other factors such as credit losses and market liquidity. Unrealized gains and losses are excluded from earnings and reported, net of tax, in other comprehensive income ("OCI"). Premiums on debt securities are amortized to the earliest call date and discounts on debt securities are accreted over the period to maturity of those securities. The method of amortization results in a constant effective yield on those securities (the interest method). Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.

AFS debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes.

Impairment may result from credit deterioration of the issuer or collateral underlying the security. In performing an assessment of whether any decline in fair value is due to a credit loss, all relevant information is considered at the individual security level. For asset-backed securities performance indicators considered related to the underlying assets include default rates, delinquency rates, percentage of nonperforming assets, debt-to-collateral ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, analyst reports and forecasts, credit ratings and other market data. In assessing whether a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount the fair value is less than amortized cost basis.

If we intend to sell a debt security or more likely than not we will be required to sell the security before recovery of its amortized cost basis, the debt security is written down to its fair value and the write down is charged against the allowance for credit losses with any incremental impairment reported in earnings.

Accrued interest receivable on AFS debt securities, stock of the Federal Home Loan Bank, and Federal Reserve excess balance account totaled $6.10 million and $3.97 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses.

Stock of the Federal Home Loan Bank is carried at cost. The Company has evaluated the stock and determined there is no impairment.

Loans held for sale: Loans held for sale are stated at the lower of aggregate cost or estimated fair value. Loans are sold on a non-recourse basis with servicing released and gains and losses are recognized based on the difference between sales proceeds

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

and the carrying value of the loan. The Company has had very few experiences of repurchasing loans previously sold into the secondary market. A specific reserve was not considered necessary based on the Company’s historical experience with repurchase activity.

Loans held for investment: Loans are stated at the amount of unpaid principal, net of deferred loan fees, and reduced by the allowance for credit losses ("ACL"). Accrued interest receivable on loans held for investment totaled $15.30 million and $15.82 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Nonrefundable loan fees and origination costs are deferred and recognized as a yield adjustment over the life of the related loan.

The accrual of interest income on loans is discontinued when, in the opinion of management, there is reasonable doubt as to the borrower's ability to meet payments of interest or principal when they become due, which is generally when a loan is 90 days or more past due. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed. Loans are returned to an accrual status when all of the principal and interest amounts contractually due are brought current and repayment of the remaining contractual principal and interest is expected. A loan may also return to accrual status if additional collateral is received from the borrower and, in the opinion of management, the financial position of the borrower indicates that there is no longer any reasonable doubt as to the collection of the amount contractually due. Payment received on nonaccrual loans are applied first to principal. Once principal is recovered, any remaining payments received are applied to interest income. As of December 31, 2024 and 2023, none of the Company’s nonaccrual loans were earning interest on a cash basis.

The policy for charging off loans is consistent throughout all loan categories. A loan is charged off based on criteria that includes but is not limited to: delinquency status, financial condition of the entire customer credit line and underlying collateral coverage, economic or external conditions that might impact full repayment of the loan, legal issues, overdrafts, and the customer’s willingness to work with the Company.

Allowance for credit losses for loans held for investment: The allowance for credit losses is an estimate of expected losses inherent within the Company's existing loans held for investment portfolio. The allowance for credit losses for loans held for investment, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries.

The loan loss estimation process involves procedures to appropriately consider the unique characteristics of loan portfolio segments which consist of agricultural, 1 to 4 family first and junior liens, commercial, and consumer lending. These segments are further disaggregated into loan classes, the level at which credit risk is monitored. For each of these pools, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data. The following provides the credit quality indicators and risk elements that are most relevant and most carefully considered and monitored for each loan portfolio segment.

Agricultural - Agricultural operating loans include loans made to finance agricultural production and other loans to farmers and farming operations. Agricultural loans also include mortgage loans secured by farmland. Agricultural operating loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural operating loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural operating loans generally have a term of one year and may have a fixed or variable rate. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product (GDP) as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

Mortgage loans secured by farmland are made to individuals and businesses within the Company's trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

1 to 4 Family First and Junior Liens - The 1 to 4 family first and junior liens portfolio segment is comprised of the single family and home equity loan classes, which are underwritten after evaluating a borrower's capacity to repay, credit, and collateral. Several factors are considered when assessing a borrower's capacity, including the borrower's employment, income, current debt, assets, and level of equity in the property. Credit refers to how well a borrower manages their current and prior debts as documented by a credit report that provides credit scores and the borrower's current and past information about their credit history. Collateral refers to the type and use of property, occupancy, and market value. Property appraisals are obtained to assist in evaluating collateral. Loan-to-property value and debt-to-income ratios, loan amount, and lien position are also considered in assessing whether to originate a loan. These borrowers are particularly susceptible to downturns in economic trends such as conditions that negatively affect housing prices and demand and levels of unemployment. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the all-transactions house price index for Iowa as of December 31, 2023 and the Iowa unemployment rate as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to only Iowa unemployment was due to the Iowa unemployment rate being a significant driver for expected credit losses.

Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage, multifamily residential mortgage, construction/land development and commercial and financial loan classes, whose underwriting standards consider the factors described for single family and home equity loan classes as well as others when assessing the borrower's and associated guarantors or other related party's financial position. These other factors include assessing liquidity, the level and composition of net worth, leverage, considering all other lender amounts and position, an analysis of cash expected to flow through the obligors including the outflow to other lenders, vacancies and prior experience with the borrower. This information is used to assess adequate financial capacity, profitability, and experience. Ultimate repayment of these loans is sensitive to interest rate changes, general economic conditions, liquidity, and availability of long-term financing. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate, the all-transactions house price index for Iowa and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available and the Iowa unemployment rate being a significant driver for expected credit losses.

Consumer Lending - The Bank offers consumer loans to individuals including personal loans and automobile loans. These consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loans collections are dependent on the borrower's continuing financial stability and are more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

The allowance level is influenced by loan volumes, loan credit quality indicator migration or delinquency status, historic loss experience and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the allowance for credit losses has two basic components: first, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics; and second, an asset-specific component involving individual loans that do not share risk characteristics

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

with other loans and the measurement of expected credit losses for such individual loans. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow method or remaining life method to estimate expected credit losses.

Discounted cash flow method: In estimating the component of the allowance for credit losses for loans that share similar risk characteristics with other loans, such loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. In determining the allowance for credit losses, we derive an estimated credit loss assumption from a model that categorizes loan pools based on loan type and purpose. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. The default and severity factors used to calculate the allowance for credit losses for loans that share similar risk characteristics with other loans are adjusted for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to: (1) lending policies and procedures; (2) international, national, regional and local economic business conditions and developments that affect the collectability of the portfolio, including the condition of various markets; (3) the nature and volume of the loan portfolio including the terms of the loans; (4) the experience, ability, and depth of the lending management and other relevant staff; (5) the volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans; (6) the quality of our loan review system; (7) 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; and (9) the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio. Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. Management utilizes a qualitative factor framework to provide a qualitative estimate of the expected credit losses inherent in the loan portfolio in relation to potential limitations of the quantitative model. The framework provides for a level of risk approach to measure risk in each loan segment that may not be captured in the quantitative methodology, including improved risk environment, no additional risk, minimal additional risk, moderate risk and major or significant additional risk. The framework also includes a weighting component for management to consider which qualitative factors would have the highest impact on potential loan losses within each loan segment. Management uses the qualitative factor framework within the allowance for credit losses calculation to assess the risk level environment for each qualitative factor and weightings for each loan segment which is supported by various information including publicly available information, internal information specifically developed by management, or other relevant and reliable information.

The Company uses regression analysis of historical internal and peer data to determine which variables are best suited to be economic variables utilized when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the economic variables.

For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over twelve quarters on a straight-line basis. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics.

Remaining life method: Expected credit losses for credit cards and overdrafts are determined through use of the remaining life method. The remaining life method utilizes average annual charge-off rates and remaining life to estimate the allowance for credit losses. This is done by estimating the amount and timing of principal payments expected to be received as payment for the balance outstanding as of the reporting period and applying those principal payments against the balance outstanding as of the reporting period along with the average annual charge-off rate until the expected payments have been fully allocated. Management applies the same qualitative factor framework for the remaining life method loan portfolios as the framework used for the discounted cash flow method loan portfolios.

Collateral dependent financial assets: For a loan that does not share risk characteristics with other loans, expected credit loss is measured based on net realizable value, that is, the difference between the discounted value of the expected future cash flows, based on the original effective interest rate, and the amortized cost basis of the loan. For these loans, we recognize expected credit loss equal to the amount by which the net realizable value of the loan is less than the amortized cost basis of the loan (which is net of previous charge-offs and deferred loan fees and costs), except when the loan is collateral dependent, that is, when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In these cases, expected credit loss is measured as the difference between the amortized cost

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

basis of the loan and the fair value of the collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral.

The Company’s estimate of the ACL reflects losses expected over the contractual life of the assets, adjusted for estimated prepayments or curtailments. The contractual term does not consider extensions, renewals or modifications unless the Company has identified a modification including a concession to a borrower experiencing financial difficulties. A modification of a loan to a borrower experiencing financial difficulties occurs when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics.

Allowance for credit losses on off-balance sheet credit exposures, including unfunded loan commitments: The Company maintains a separate allowance for credit losses from off-balance-sheet credit exposures, including unfunded loan commitments, which is disclosed on the balance sheet. Management estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applying the loss factors used in the ACL methodology to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan type. No credit loss estimate is reported for off-balance-sheet (OBS) credit exposures that are unconditionally cancellable by the Company, such as credit card receivables, or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement. The allowance for credit losses on OBS credit exposures is adjusted as credit loss expense. Categories of OBS credit exposures correspond to the loan portfolio segments described previously.

Transfers of financial assets: Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

Credit related financial instruments: In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded.

Tax credit real estate: Tax credit real estate represents three multi-family rental properties, three assisted living rental properties, a multi-tenant rental property for persons with disabilities, and a multi-family senior living rental property, all of which are affordable housing projects as of December 31, 2024. In addition, in July 2024, the Company made a tax equity investment in an entity to provide for the historic preservation of a mixed use property in Cedar Rapids, Iowa. The Company has a 99% or greater limited partnership interest in each limited partnership or company. The investment in each was completed after the projects had been developed by the general partner or managing member. On a regular basis, the Company evaluates recoverability of the carrying value of the tax credit real estate investments to determine if there are indications of impairment. This is measured by a comparison of the carrying amount of the investments to the future undiscounted cash flows expected to be generated by the investment properties, including the low-income housing tax credits and any estimated proceeds from eventual disposition. If there is an indication of impairment, a valuation allowance would be established with a charge to expense. There were no indications of impairment based on management's evaluation and therefore no valuation allowance was determined necessary as of December 31, 2024 and 2023. Depreciation expense is provided on a straight-line basis over the estimated useful life of the assets. Expenditures for normal repairs and maintenance are charged to expense as incurred.

The investments in tax credit real estate are recorded for all years presented using the equity method of accounting, with the exception of the investments in the affordable housing project and historic preservation project described below. The operations of the properties are not expected to contribute significantly to the Company’s income before income taxes. However, the properties do contribute in the form of income tax credits, which lowers the Company’s effective tax rate. Once established, the credits on each property last for ten years, five years for the historic preservation property, and are passed through from the limited partnerships or entity to the Company and reduces the consolidated federal tax liability of the Company.

In February 2021, the Company provided construction financing and contributed capital of $4.18 million to Del Ray Ridge LP, as limited partner, which owns and operates an affordable housing property in Iowa City, Iowa. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards

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Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the partnership agreement.

In July 2024, the Company provided construction financing and contributed capital of $2.38 million to SLE Iowa Building, LC, as investor member, which owns and operates a historically preserved mixed use property in Cedar Rapids, Iowa. An additional $1.25 million of contributions to capital will be due upon certain conditions being met which are anticipated to occur in 2025. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the operating agreement

Property and equipment: Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed using primarily declining-balance methods over the estimated useful lives of 10-40 years for buildings and improvements and 3-7 years for furniture and equipment.

Deferred income taxes: Deferred income taxes are provided under the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Interest and penalties on unrecognized tax benefits are classified as other noninterest expense. As of December 31, 2024 and 2023, the Company had no material unrecognized tax benefits.

Goodwill: Goodwill represents the excess of cost over the fair value of the net assets acquired, and is not subject to amortization, but requires, at a minimum, annual impairment tests for intangibles that are determined to have an indefinite life.

Other real estate: Other real estate represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the lower of the principal amount of the loan outstanding at the time of acquisition, plus any acquisition costs, or the estimated fair value of the property, less disposal costs. The Bank will obtain updated appraisals to determine the estimated fair value of the property based on the type of collateral securing the loan and the date of the latest appraisal. Subsequent write downs estimated on the basis of later valuations are charged to net loss on sale of other real estate owned and other repossessed assets. Net operating expenses incurred in maintaining such properties are charged to other non-interest expense. Net capital expenditures incurred are capitalized to the property.

Derivative financial instruments: The Bank uses interest rate swaps as part of its interest rate risk management. Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815 establishes accounting and reporting standards for derivative instruments and hedging activities. The Bank records all interest rate swaps on the balance sheet at fair value. Derivatives used to hedge the exposure to variability in expected future cash flows are considered cash flow hedges. To qualify for hedge accounting, the Bank must comply with the detailed rules and documentation requirements at the inception of the hedge, and hedge effectiveness is assessed at inception and periodically throughout the life of the hedging relationship.

For derivatives designated as cash flow hedges, the changes in the fair value of the derivatives is initially reported in other comprehensive income and subsequently reclassified to interest income or expense when the hedged transaction affects earnings. The Bank assesses the effectiveness of each hedging relationship by comparing the cumulative changes in cash flows of the derivative hedging instruments with the cumulative changes in cash flows of the designated hedged item or transaction. No component of the change in the fair value of the hedging instrument is excluded from the assessment of hedge effectiveness.

The Bank does not use derivatives for trading or speculative purposes.

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Earnings per share: Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned.

The following table presents calculations of earnings per share:


	Year Ended December 31,
	2024		2023		2022
	(Amounts In Thousands, except share and per share data)
Computation of weighted average number of basic and diluted shares:
Common shares outstanding at the beginning of the year	9,135,720		9,225,484		9,299,640
Weighted average number of net shares (redeemed)	(85,139)		(48,763)		(31,792)
Weighted average shares outstanding (basic)	9,050,581		9,176,721		9,267,848
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method	536		654		1,693
Weighted average number of shares (diluted)	9,051,117		9,177,375		9,269,541
Net income	$	47,604	$	38,176	$	47,753
Earnings per share:
Basic	$	5.26	$	4.16	$	5.15
Diluted	$	5.26	$	4.16	$	5.15

Stock awards and options: Compensation expense for stock and stock options issued through the stock award plan is accounted for using the fair value method prescribed by FASB ASC 718, “Share-Based Payment” (“ASC 718”). Under this method, compensation expense is measured and recognized for all stock-based awards made to employees and directors based on the fair value of each award as of the date of the grant.

Common stock held by ESOP: The Company's maximum cash obligation related to these shares is classified outside stockholders' equity because the shares are not readily traded and could be put to the Company for cash.

Treasury stock: Treasury stock is accounted for by the cost method, whereby shares of common stock reacquired are recorded at their purchase price.

Trust department assets: Property held for customers in fiduciary or agency capacities is not included in the accompanying consolidated balance sheets, as such items are not assets of the Company.

Effect of New Financial Accounting Standards

Accounting guidance adopted in 2024

In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323) Accounting for Investments in Tax Credit Structures Using Proportional Amortization Method. The FASB is issuing this ASU to allow reporting entities to consistently account for equity investments made primarily for the purposes of receiving income tax credits and other income tax benefits. The ASU permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. If an entity adopts the amendments in an interim period, it shall adopt them as of the beginning of the fiscal year that includes that interim period. The adoption of the ASU on a prospective basis by the Company on January 1, 2024 did not have a material impact on the financial statements.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The FASB is issuing this ASU to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. For public business entities, the amendments are effective for fiscal

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years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted the ASU on January 1, 2024. See disclosure in Note 18.

Accounting guidance pending adoption as of December 31, 2024

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The FASB is issuing this ASU to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU require that public business entities on an annual basis disclose specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state and foreign taxes and other disclosures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this ASU should be applied on a prospective basis. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In March 2024, the FASB issued ASU 2024-01, Compensation - Stock Compensation (Topic 718) Scope Application of Profits Interest and Similar Awards. The FASB is issuing this ASU to improve generally accepted accounting principles by adding an illustrative example to demonstrate how an entity should apply the scope guidance to determine whether profits interest and similar awards ("profit interest awards") should be accounted for in accordance with Topic 718, Compensation - Stock Compensation. The illustrative example is intended to reduce 1) complexity in determining whether a profits interest award is subject to the guidance in Topic 718 and 2) existing diversity in practice. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Specifically, they will be required to:

•Disclose the amounts of (a) employee compensation; and (b) depreciation included in each relevant expense caption.

•Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements.

•Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively.

•Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.

This ASU is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. A public business entity should apply ASU No. 2024-03 prospectively to financial statements issued for reporting periods beginning after the effective date of ASU No. 2024-03. The disclosures required ASU No. 2024-03 do not need to be included in financial statements for reporting periods beginning before the effective date that are being presented for comparative purposes with financial statements issued for periods after the effective date. The Company is in the process of evaluating the impact of this ASU on the financial statements.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 2.Investment Securities

The carrying values of investment securities at December 31, 2024 and December 31, 2023 are summarized in the following table (Amounts in Thousands):


	December 31, 2024				December 31, 2023
	Amount		Percent		Amount		Percent
Securities available for sale
U.S. Treasury	$	288,462	30.55	%	$	422,490	54.20	%
Other securities (FHLB, FHLMC and FNMA)	14,848		1.57	%	33,049		4.24	%
State and political subdivisions	362,736		38.42	%	262,953		33.74	%
Mortgage-backed securities and collateralized mortgage obligations	278,090		29.46	%	60,929		7.82	%
Total securities available for sale	$	944,136	100.00	%	$	779,421	100.00	%

Investment securities have been classified in the consolidated balance sheets according to management’s intent. Available-for-sale securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders’ equity. Municipal bonds are comprised of general obligation bonds and revenue bonds issued by various municipal corporations. As of December 31, 2024 and 2023, all securities held were rated investment grade based upon external ratings where available and, where not available, based upon management knowledge of the local issuers and their financial situations. The Company had no securities designated as trading or held to maturity in its portfolio at December 31, 2024 or 2023.

The carrying amount of available-for-sale securities and their approximate fair values were as follows (Amounts in Thousands):


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Allowance for Credit Losses		Estimated Fair Value
December 31, 2024:
U.S. Treasury	$	294,210	$	215	$	(5,963)	$	—	$	288,462
Other securities (FHLB, FHLMC and FNMA)	15,010		—		(162)		—		14,848
State and political subdivisions	383,244		832		(21,340)		—		362,736
Mortgage-backed securities and collateralized mortgage obligations	287,391		54		(9,355)		—		278,090
Total	$	979,855	$	1,101	$	(36,820)	$	—	$	944,136
December 31, 2023:
U.S. Treasury	$	436,457	$	703	$	(14,670)	$	—	$	422,490
Other securities (FHLB, FHLMC and FNMA)	35,156		—		(2,107)		—		33,049
State and political subdivisions	276,694		1,970		(15,711)		—		262,953
Mortgage-backed securities and collateralized mortgage obligations	66,532		241		(5,844)		—		60,929
Total	$	814,839	$	2,914	$	(38,332)	$	—	$	779,421

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at December 31, 2024, were as follows (in thousands) below.


	Amortized Cost		Fair Value
Due in one year or less	$	117,334	$	116,738
Due after one year through five years	296,280		288,510
Due after five years through ten years	131,326		115,993
Due over ten years	147,524		144,805
	$	692,464	$	666,046
Mortgage-backed securities and collateralized mortgage obligations	287,391		278,090
	$	979,855	$	944,136

Expected maturities of MBS may differ from contractual maturities because the mortgages underlying the securities may be called or prepaid without any penalties. Therefore, these securities are not included in the maturity categories in the above summary.

As of December 31, 2024, investment securities with a carrying value of $250.65 million were pledged to collateralize other borrowings. As of December 31, 2024, there were no holdings of securities of any one issuer, other than the U.S. government and its agencies, in an amount greater than 10% of stockholders' equity.

Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands):


	December 31, 2024		December 31, 2023
Sale proceeds	$	129,830	$	509
Gross realized gains	—		—
Gross realized losses	(5,217)		—

The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023 (Amounts in Thousands):

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	Less than 12 months							12 months or more							Total
2024
Description	#	Fair Value		Unrealized Loss		%		#	Fair Value		Unrealized Loss		%		#	Fair Value		Unrealized Loss		%
of Securities
U.S. Treasury	32	$	115,094	$	(2,555)	2.22	%	44	$	125,590	$	(3,408)	2.71	%	76	$	240,684	$	(5,963)	2.48	%
Other securities (FHLB, FHLMC and FNMA)	—	—		—		—	%	6	14,848		(162)		1.09	%	6	14,848		(162)		1.09	%
State and political subdivisions	369	140,021		(2,844)		2.03	%	663	163,330		(18,496)		11.32	%	1,032	303,351		(21,340)		7.03	%
Mortgage-backed securities and collateralized mortgage obligations	35	225,680		(2,904)		1.29	%	18	41,222		(6,451)		15.65	%	53	266,902		(9,355)		3.51	%
	436	$	480,795	(8,303)		1.73	%	731	$	344,990	(28,517)		8.27	%	1,167	$	825,785	$	(36,820)	4.46	%


	Less than 12 months							12 months or more							Total
2023
Description	#	Fair Value		Unrealized Loss		%		#	Fair Value		Unrealized Loss		%		#	Fair Value		Unrealized Loss		%
of Securities
U.S. Treasury	1	$	2,390	$	(2)	0.08	%	122	$	370,660	$	(14,668)	3.96	%	123	$	373,050	$	(14,670)	3.93	%
Other securities (FHLB, FHLMC and FNMA)	—	—		—		—	%	14	33,049		(2,107)		6.38	%	14	33,049		(2,107)		6.38	%
State and political subdivisions	115	34,510		(314)		0.91	%	632	161,614		(15,397)		9.53	%	747	196,124		(15,711)		8.01	%
Mortgage-backed securities and collateralized mortgage obligations	—	—		—		—		18	46,483		(5,844)		12.57	%	18	46,483		(5,844)		12.57	%
	116	$	36,900	(316)		0.86	%	786	$	611,806	(38,016)		6.21	%	902	$	648,706	$	(38,332)	5.91	%

The Company considered the following information in reaching the conclusion that the unrealized losses disclosed in the table above are not attributable to credit losses. None of the unrealized losses in the above table were due to the deterioration in the credit quality of any of the issues that might result in the non-collection of contractual principal and interest. The unrealized losses are due to changes in interest rates. The Company completed a balance sheet repositioning related to its investment securities portfolio in December 2024. This consisted of the sale of lower-yielding AFS debt securities with an amortized cost of $135.05 million, resulting in a pre-tax realized loss on the sale of $5.22 million, which was recorded in December of 2024. All of the proceeds from the sale of these securities were used to purchase AFS debt securities at higher yields to improve income going forward, while maintaining the liquidity provided by the investment portfolio. Management has concluded that it is more likely than not that the Company will not be required to sell these securities prior to recovery of the amortized cost basis. The securities are of high credit quality (investment grade credit ratings) and principal and interest payments are made timely with no payments past due as of December 31, 2024. The fair value is expected to recover as the securities approach maturity. The U.S. Treasury and other securities are issued and guaranteed by U.S. government-sponsored entities and agencies. The mortgage-backed securities and collateralized mortgage obligations have implied U.S. government guarantees of the agency securities. The Company evaluates if a credit loss exists by monitoring to ensure it has adequate credit support considering the nature of the investment, number and significance of investments in an unrealized loss position, collectability or delinquency issues, the underlying financial statements of the issuers, credit ratings and subsequent changes thereto, and other available relevant information. Considering the above factors, management has determined that no allowance for credit losses is necessary for the securities portfolio as of December 31, 2024.

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Note 3.Loans

Classes of loans are as follows:


	December 31,
	2024		2023
	(Amounts In Thousands)
Agricultural	$	118,678	$	115,786
Commercial and financial	298,917		307,190
Real estate:
Construction, 1 to 4 family residential	79,451		80,255
Construction, land development and commercial	279,589		313,878
Mortgage, farmland	275,768		281,164
Mortgage, 1 to 4 family first liens	1,174,083		1,221,296
Mortgage, 1 to 4 family junior liens	141,550		144,524
Mortgage, multi-family	492,762		471,009
Mortgage, commercial	498,078		416,670
Loans to individuals	35,301		40,205
Obligations of state and political subdivisions	43,994		46,446
	3,438,171		3,438,423
Net unamortized fees and costs	290		359
	3,438,461		3,438,782
Less allowance for credit losses	50,940		49,410
	$	3,387,521	$	3,389,372

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Changes in the allowance for credit losses (ACL) on loans for the years ended December 31, 2024, 2023 and 2022 are as follows:


	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi-family and commercial		Other		Total
	(Amounts In Thousands)
2024
ACL on loans:
Beginning balance	$	2,516	$	8,750	$	6,482	$	3,429	$	18,552	$	8,156	$	1,525	$	49,410
Charge-offs	(669)		(2,568)		(739)		(39)		(1,151)		(224)		(1,490)		(6,880)
Recoveries	100		1,197		886		37		964		430		378		3,992
Credit loss (benefit) expense	(1,273)		2,838		(4,236)		(175)		4,564		1,991		709		4,418
Ending balance	$	674	$	10,217	$	2,393	$	3,252	$	22,929	$	10,353	$	1,122	$	50,940


	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi-family and commercial		Other		Total
	(Amounts In Thousands)
2023
ACL on loans:
Beginning balance	$	2,542	$	6,259	$	4,189	$	2,989	$	14,208	$	9,416	$	1,837	$	41,440
Charge-offs	(781)		(3,214)		(2,066)		(21)		(467)		(869)		(1,219)		(8,637)
Recoveries	72		556		13		56		446		256		267		1,666
Credit loss (benefit) expense	683		5,149		4,346		405		4,365		(647)		640		14,941
Ending balance	$	2,516	$	8,750	$	6,482	$	3,429	$	18,552	$	8,156	$	1,525	$	49,410


	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi-family and commercial		Other		Total
	(Amounts In Thousands)
2022
ACL on loans:
Beginning balance	$	2,261	$	4,269	$	2,300	$	3,433	$	11,498	$	10,498	$	1,211	$	35,470

Charge-offs	(357)		(447)		—		(40)		(729)		(51)		(589)		(2,213)
Recoveries	83		584		48		296		898		361		153		2,423
Credit loss (benefit) expense	555		1,853		1,841		(700)		2,541		(1,392)		1,062		5,760
Ending balance	$	2,542	$	6,259	$	4,189	$	2,989	$	14,208	$	9,416	$	1,837	$	41,440

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Changes in the ACL for off-balance sheet credit exposures for the years ended December 31, 2024, 2023 and 2022 were as follows:


	Year Ended December 31, 2024
	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi- family and commercial		Other		Total
	(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance	$	283	$	1,407	$	2,841	$	73	$	363	$	88	$	55	$	5,110
Credit loss (benefit) expense	(136)		346		(2,355)		(60)		49		(42)		(12)		(2,210)
(Charge-offs), net recoveries	—		—		—		—		—		—		—		—

Ending balance	$	147	$	1,753	$	486	$	13	$	412	$	46	$	43	$	2,900


	Year Ended December 31, 2023
	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi- family and commercial		Other		Total
	(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance	$	525	$	1,099	$	2,126	$	55	$	471	$	122	$	32	$	4,430
Credit loss (benefit) expense	(242)		308		715		18		(108)		(34)		23		680
(Charge-offs), net recoveries	—		—		—		—		—		—		—		—

Ending balance	$	283	$	1,407	$	2,841	$	73	$	363	$	88	$	55	$	5,110

	Year Ended December 31, 2022
	Agricultural		Commercial and Financial		Real Estate: Construction and land development		Real Estate: Mortgage, farmland		Real Estate: Mortgage, 1 to 4 family		Real Estate: Mortgage, multi- family and commercial		Other		Total
	(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance	$	383	$	1,118	$	849	$	113	$	794	$	559	$	34	$	3,850
Credit loss (benefit) expense	142		(19)		1,277		(58)		(323)		(437)		(2)		580
(Charge-offs), net recoveries	—		—		—		—		—		—		—		—

Ending balance	$	525	$	1,099	$	2,126	$	55	$	471	$	122	$	32	$	4,430

Credit loss expense (benefit) for off-balance sheet credit exposures is included in credit loss expense (benefit) on the consolidated statement of income for the years ended December 31, 2024, 2023 and 2022.

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Management regularly reviews loans in the portfolio to assess credit quality indicators and to determine appropriate loan classification and grading in accordance with applicable bank regulations. The Company's risk rating methodology assigns risk ratings ranging from 1 to 6, where a higher rating represents higher risk. The Company differentiates its lending portfolios into loans sharing common risk characteristics for which expected credit loss is measured on a pool basis and loans not sharing common risk characteristics for which credit loss is measured individually.

The below are descriptions of the credit quality indicators:

Excellent – Excellent rated loans are prime quality loans covered by highly liquid collateral with generous margins or supported by superior current financial conditions reflecting substantial net worth, relative to total credit extended, and based on assets of a stable and non-speculative nature whose values can be readily verified. Identified repayment source or cash flow is abundant and assured. Loans are secured with cash, cash equivalents, or collateral with very low loan to values. The borrower would qualify for unsecured debt and guarantors provide excellent secondary support to the relationship. The borrower has a long-term relationship with Hills Bank, maintains high deposit balances and has an established payment history with Hills Bank and an established business in an established industry.

Good – Good rated loans are adequately secured by readily marketable collateral or good financial condition characterized by liquidity, flexibility and sound net worth. Loans are supported by sound primary and secondary payment sources and timely and accurate financial information. The relationship is not quite as strong as a borrower that is assigned an excellent rating but still has a very strong liquidity position, low leverage, and track record of strong performance. These loans have a strong collateral position with limited risk to bank capital. The collateral will not materially lose value in a distressed liquidation. Guarantors provide additional secondary support to mitigate possible bank losses. The borrower has a long-term relationship with Hills Bank with an established track record of payments; loans with shorter remaining loan amortization; deposit balances are consistent; loan payments could be made from cash reserves in the interim period; and source of income is coming from a stable industry.

Satisfactory – Satisfactory rated loans are loans to borrowers of average financial means not especially vulnerable to changes in economic or other circumstances, where the major support for the extension is sufficient collateral of a marketable nature, and the primary source of repayment is seen to be clear and adequate. The borrower's financial performance is consistent, ratios and trends are positive and the primary repayment source can clearly be identified and supported with acceptable financial information. The loan relationship could be vulnerable to changes in economic or industry conditions but have the ability to absorb unexpected issues. The loan collateral coverage is considered acceptable and guarantors can provide financial support but net worth might not be as liquid as a 1 or 2 rated relationship. The borrower has an established relationship with Hills Bank. The relationship is making timely loan payments, any operating line is revolving and deposit balances are positive with limited to no overdrafts. Management and industry is considered stable.

Monitor – Monitor rated loans are identified by management as warranting special attention for a variety of reasons that may bear on ultimate collectability. This may be due to adverse trends, a particular industry, loan structure, or repayment that is dependent on projections, or a one-time occurrence. The relationship liquidity levels are minimal and the borrower’s leverage position is brought into question. The primary repayment source is showing signs of being stressed or is not proven. If the borrower performs as planned, the loan will be repaid. The collateral coverage is still considered acceptable but there might be some concern with the type of real estate securing the debt or highly dependent on chattel assets. Some loans may be better secured than others. Guarantors still provide some support but there is not an abundance of financial strength supporting the guaranty. A monitor credit may be appropriate when the borrower is experiencing rapid growth which is impacting liquidity levels and increasing debt levels. Other attributes to consider would include if the business is a start-up or newly acquired, if the relationship has significant financing relationships with other financial institutions, the quality of financial information being received, management depth of the company, and changes to the business model. The track history with Hills Bank has some deficiencies such as slow payments or some overdrafts.

Special Mention – Special mention rated loans are supported by a marginal payment capacity and are marginally protected by collateral. There are identified weaknesses that if not monitored and corrected may adversely affect the Company’s credit position. A special mention credit would typically have a weakness in one of the general categories (cash flow, collateral position or payment history) but not in all categories. Potential indicators of a special mention would include past due payments, overdrafts, management issues, poor financial performance, industry issues, or the need for additional short-term

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borrowing. The ability to continue to make payments is in question; there are “red flags” such as past due payments, non-revolving credit lines, overdrafts, and the inability to sell assets. The borrower is experiencing delinquent taxes, legal issues, etc., obtaining financial information has become a challenge, collateral coverage is marginal at best, and the value and condition could be brought into question. Collateral document deficiencies have been noted and if not addressed, could become material. Guarantors provide minimal support for this relationship. The credit may include an action plan or follow up established in the asset quality process. There is a change in the borrower’s communication pattern. Industry issues may be impacting the relationship. Adverse credit scores or history of payment deficiencies could be noted.

Substandard – Substandard loans are not adequately supported by the paying capacity of the borrower and may be inadequately collateralized. These loans have a well-defined weakness or weaknesses. Full repayment of the loan(s) according to the original terms and conditions is in question or not expected. For these loans, it is more probable than not that the Company could sustain some loss if the deficiency(ies) is not corrected. There are identified shortfalls in the primary repayment source such as carry over debt, past due payments, and overdrafts. Obtaining quality and timely financial information is a weakness. The loan is under secured with exposure that could impact bank capital. It appears the liquidation of collateral has become the repayment source. The collateral may be difficult to foreclose or have little to no value. Collateral documentation deficiencies have been noted during the review process. Guarantor(s) provide minimal to no support of the relationship. The borrower’s communication with the Bank continues to decrease and the borrower is not addressing the situation. There is some concern about the borrower’s ability and willingness to repay the loans. Problems may be the result of external issues such as economic or industry related issues.

The following tables present the credit quality indicators and origination years by type of loan in each category as of December 31, 2024 (amounts in thousands):


	Agricultural
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Total
Grade:
Excellent	$	1,039	$	74	$	683	$	—	$	35	$	—	$	3,935	$	5,766
Good	3,418		1,537		1,141		227		187		—		8,431		14,941
Satisfactory	10,494		3,343		4,978		1,694		926		304		33,609		55,348
Monitor	4,418		2,008		3,157		498		222		177		15,275		25,755
Special Mention	3,085		985		1,203		140		59		495		4,556		10,523
Substandard	2,610		407		456		56		—		—		2,816		6,345
Total	$	25,064	$	8,354	$	11,618	$	2,615	$	1,429	$	976	$	68,622	$	118,678
Current period gross write-offs	$	652	$	7	$	4	$	1	$	—	$	—	$	5	$	669


	Commercial and Financial
Excellent	$	781	$	131	$	220	$	120	$	266	$	—	$	7,438	$	8,956
Good	5,983		17,751		8,831		3,932		550		1,277		16,137		54,461
Satisfactory	21,092		22,891		22,225		9,804		3,706		384		55,701		135,803
Monitor	19,828		9,350		11,985		3,559		2,034		84		28,135		74,975
Special Mention	5,875		3,187		932		353		48		1		3,721		14,117
Substandard	4,972		1,173		188		1,309		582		358		2,023		10,605
Total	$	58,531	$	54,483	$	44,381	$	19,077	$	7,186	$	2,104	$	113,155	$	298,917
Current period gross write-offs	$	1,109	$	1,029	$	202	$	117	$	36	$	—	$	75	$	2,568

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	Real Estate: Construction, 1 to 4 Family Residential
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	—	$	—	$	—	$	10,366	$	10,366
Good	—		—		—		—		—		—		7,657		7,657
Satisfactory	430		—		—		—		—		—		35,078		35,508
Monitor	757		1,246		—		—		—		—		19,669		21,672
Special Mention	310		1,351		—		—		—		—		1,432		3,093
Substandard	384		740		—		—		—		—		31		1,155
Total	$	1,881	$	3,337	$	—	$	—	$	—	$	—	$	74,233	$	79,451
Current period gross write-offs	$	38	$	552	$	44	$	—	$	—	$	—	—		$	634


	Real Estate: Construction, Land Development and Commercial
Excellent	$	910	$	—	$	—	$	—	$	—	$	87	$	880	$	1,877
Good	1,464		1,346		548		—		947		243		1,721		6,269
Satisfactory	18,468		7,649		3,043		4,525		263		744		109,998		144,690
Monitor	5,433		2,214		525		1,387		129		—		111,813		121,501
Special Mention	1,768		—		79		—		45		—		667		2,559
Substandard	164		456		2,073		—		—		—		—		2,693
Total	$	28,207	$	11,665	$	6,268	$	5,912	$	1,384	$	1,074	$	225,079	$	279,589
Current period gross write-offs	$	18	$	76	$	—	$	—	$	—	$	11	$	—	$	105


	Real Estate: Mortgage, Farmland
Excellent	$	1,805	$	1,770	$	3,734	$	1,734	$	127	$	—	$	80	$	9,250
Good	4,444		5,313		15,354		13,357		4,323		540		7,030		50,361
Satisfactory	20,496		26,971		45,687		30,119		14,971		7,944		13,616		159,804
Monitor	7,066		7,689		17,987		2,365		3,577		298		2,629		41,611
Special Mention	—		3,243		2,581		1,389		104		193		3,211		10,721
Substandard	2,188		1,353		67		—		205		208		—		4,021
Total	$	35,999	$	46,339	$	85,410	$	48,964	$	23,307	$	9,183	$	26,566	$	275,768
Current period gross write-offs	$	—	$	37	$	2	$	—	$	—	$	—	$	—	$	39


	Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent	$	3,575	$	6,675	$	9,533	$	1,324	$	209	$	562	$	1	$	21,879
Good	2,730		3,070		9,977		4,325		8,648		11,667		3,887		44,304
Satisfactory	91,334		168,690		284,347		151,680		102,050		139,948		11,639		949,688
Monitor	10,389		13,992		28,998		17,758		14,004		12,974		10,236		108,351
Special Mention	2,253		3,333		11,620		5,163		3,900		4,147		2,467		32,883
Substandard	887		2,143		2,536		4,360		1,618		5,091		343		16,978
Total	$	111,168	$	197,903	$	347,011	$	184,610	$	130,429	$	174,389	$	28,573	$	1,174,083
Current period gross write-offs	$	41	$	209	$	238	$	167	$	27	$	31	$	27	$	740

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	Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	—	$	—	$	—	$	13	$	13
Good	—		—		259		—		393		413		3,411		4,476
Satisfactory	6,394		8,103		11,301		7,857		5,692		8,055		80,822		128,224
Monitor	678		363		561		514		276		134		3,176		5,702
Special Mention	251		128		322		175		94		193		830		1,993
Substandard	27		166		98		124		29		123		575		1,142
Total	$	7,350	$	8,760	$	12,541	$	8,670	$	6,484	$	8,918	$	88,827	$	141,550
Current period gross write-offs	$	—	$	152	$	84	$	87	$	25	$	56	$	7	$	411


	Real Estate: Mortgage, Multi-Family
Excellent	$	—	$	—	$	5,541	$	2,857	$	8,048	$	79	$	1	$	16,526
Good	—		30,128		52,477		15,370		18,459		8,104		10,561		135,099
Satisfactory	22,149		22,371		62,472		31,371		15,644		9,854		17,865		181,726
Monitor	7,742		23,638		25,064		26,454		17,641		1,078		25,928		127,545
Special Mention	1,819		2,979		968		9,771		3,172		—		5,479		24,188
Substandard	634		—		6,994		50		—		—		—		7,678
Total	$	32,344	$	79,116	$	153,516	$	85,873	$	62,964	$	19,115	$	59,834	$	492,762
Current period gross write-offs	$	—	$	—	$	—	$	21	$	—	$	—	$	—	$	21


	Real Estate: Mortgage, Commercial
Excellent	$	1,529	$	1,389	$	—	$	2,066	$	12,428	$	248	$	3,858	$	21,518
Good	12,665		6,703		19,335		17,547		16,848		6,463		16,962		96,523
Satisfactory	39,520		25,770		33,941		25,819		33,124		15,714		40,798		214,686
Monitor	50,909		7,483		18,613		13,887		9,519		7,853		27,534		135,798
Special Mention	4,792		3,199		8,843		2,658		527		320		968		21,307
Substandard	3,050		74		1,053		2,121		1,571		81		296		8,246
Total	$	112,465	$	44,618	$	81,785	$	64,098	$	74,017	$	30,679	$	90,416	$	498,078
Current period gross write-offs	$	61	$	3	$	8	$	109	$	5	$	—	$	17	$	203


	Loans to Individuals
Excellent	$	—	$	—	$	—	$	—	$	—	$	—	$	1	$	1
Good	147		70		4		22		—		—		1		244
Satisfactory	21,312		6,988		3,265		1,413		397		41		246		33,662
Monitor	119		287		96		33		—		—		12		547
Special Mention	279		124		34		11		—		—		1		449
Substandard	80		68		48		5		—		192		5		398
Total	$	21,937	$	7,537	$	3,447	$	1,484	$	397	$	233	$	266	$	35,301
Current period gross write-offs	$	1,084	$	356	$	45	$	5	$	—	$	—	$	—	$	1,490

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	Obligations of State and Political Subdivisions
December 31, 2024	2024		2023		2022		2021		2020		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	—	$	—	$	3,138	$	—	$	3,138
Good	—		—		—		—		1,631		15,853		3,103		20,587
Satisfactory	1,274		1,352		1,481		759		1,756		4,375		1,734		12,731
Monitor	—		—		1,038		—		505		406		—		1,949
Special Mention	—		—		—		—		—		490		—		490
Substandard	—		—		76		—		275		1,821		2,927		5,099
Total	$	1,274	$	1,352	$	2,595	$	759	$	4,167	$	26,083	$	7,764	$	43,994
Current period gross write-offs	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
	Totals
Excellent	$	9,639	$	10,039	$	19,711	$	8,101	$	21,113	$	4,114	$	26,573	$	99,290
Good	30,851		65,918		107,926		54,780		51,986		44,560		78,901		434,922
Satisfactory	252,963		294,128		472,740		265,041		178,529		187,363		401,106		2,051,870
Monitor	107,339		68,270		108,024		66,455		47,907		23,004		244,407		665,406
Special Mention	20,432		18,529		26,582		19,660		7,949		5,839		23,332		122,323
Substandard	14,996		6,580		13,589		8,025		4,280		7,874		9,016		64,360
Total	$	436,220	$	463,464	$	748,572	$	422,062	$	311,764	$	272,754	$	783,335	$	3,438,171
Gross write-offs for period	$	3,002	$	2,421	$	627	$	508	$	93	$	98	$	131	$	6,880

The following tables present total loans by risk categories and gross charge-offs by year of origination as of December 31, 2023 (amounts in thousands):


	Agricultural
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	292	$	749	$	—	$	94	$	10	$	—	$	6,067	$	7,212
Good	3,555		2,318		359		562		377		2		10,479		17,652
Satisfactory	8,412		8,787		2,706		1,644		430		153		32,552		54,684
Monitor	4,624		2,630		687		425		252		758		15,510		24,886
Special Mention	1,275		1,148		171		34		10		—		1,846		4,484
Substandard	1,268		331		159		—		377		—		4,733		6,868
Total	$	19,426	$	15,963	$	4,082	$	2,759	$	1,456	$	913	$	71,187	$	115,786
Current period gross write-offs	$	56	$	416	$	—	$	—	$	—	$	—	$	309	$	781


	Commercial and Financial
Excellent	$	3,163	$	445	$	411	$	474	$	—	$	—	$	3,003	$	7,496
Good	8,655		11,491		5,304		1,654		189		103		19,385		46,781
Satisfactory	52,177		31,977		16,571		6,168		2,485		1,009		66,021		176,408
Monitor	14,711		14,008		5,152		3,957		477		44		23,418		61,767
Special Mention	6,355		1,775		429		247		57		6		1,425		10,294
Substandard	1,673		511		643		209		317		370		721		4,444
Total	$	86,734	$	60,207	$	28,510	$	12,709	$	3,525	$	1,532	$	113,973	$	307,190
Gross write-offs for period	$	1,878	$	261	$	181	$	136	$	122	$	10	$	626	$	3,214

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	Real Estate: Construction, 1 to 4 Family Residential
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	—	$	—	$	—	$	4	$	4
Good	497		1,347		—		—		—		—		12,548		14,392
Satisfactory	3,043		404		—		—		—		—		31,228		34,675
Monitor	3,490		—		—		—		—		—		18,308		21,798
Special Mention	506		—		—		—		—		—		2,967		3,473
Substandard	560		4,851		—		—		—		—		502		5,913
Total	$	8,096	$	6,602	$	—	$	—	$	—	$	—	$	65,557	$	80,255
Gross write-offs for period	$	149	$	1,019	$	—	$	—	$	—	$	—	$	234	$	1,402


	Real Estate: Construction, Land Development and Commercial
Excellent	$	—	$	250	$	—	$	—	$	—	$	106	$	1,292	$	1,648
Good	3,704		651		305		947		—		199		10,321		16,127
Satisfactory	17,198		9,379		7,540		517		274		1,104		176,540		212,552
Monitor	16,786		1,946		1,083		162		—		—		51,842		71,819
Special Mention	1,713		223		117		—		—		—		2,177		4,230
Substandard	2,700		3,774		—		956		—		11		61		7,502
Total	$	42,101	$	16,223	$	9,045	$	2,582	$	274	$	1,420	$	242,233	$	313,878
Gross write-offs for period	$	456	$	187	$	—	$	9	$	—	$	—	$	12	$	664


	Real Estate: Mortgage, Farmland
Excellent	$	1,966	$	4,469	$	1,928	$	177	$	—	$	—	$	100	$	8,640
Good	7,244		21,882		11,016		7,206		964		977		7,006		56,295
Satisfactory	37,415		52,580		37,032		16,537		3,063		8,213		15,985		170,825
Monitor	6,256		14,840		3,353		4,452		270		1,242		1,586		31,999
Special Mention	2,073		835		1,719		108		224		—		2,807		7,766
Substandard	3,793		1,681		—		—		—		165		—		5,639
Total	$	58,747	$	96,287	$	55,048	$	28,480	$	4,521	$	10,597	$	27,484	$	281,164
Gross write-offs for period	$	21	$	—	$	—	$	—	$	—	$	—	$	—	$	21


	Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent	$	446	$	1,405	$	1,165	$	338	$	—	$	661	$	—	$	4,015
Good	11,907		20,471		4,704		7,481		1,656		11,012		5,499		62,730
Satisfactory	196,885		312,473		178,678		121,112		44,683		134,698		14,328		1,002,857
Monitor	15,328		43,289		15,338		17,706		2,993		11,122		9,115		114,891
Special Mention	2,585		5,752		4,145		1,515		993		4,533		794		20,317
Substandard	1,531		2,368		3,966		2,556		1,392		4,482		191		16,486
Total	$	228,682	$	385,758	$	207,996	$	150,708	$	51,717	$	166,508	$	29,927	$	1,221,296
Gross write-offs for period	$	—	$	120	$	25	$	46	$	14	$	31	$	1	$	237

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	Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	2	$	—	$	—	$	—	$	2
Good	86		259		185		430		86		461		4,031		5,538
Satisfactory	10,921		13,280		9,008		6,818		3,563		8,224		78,798		130,612
Monitor	466		582		303		482		406		92		3,120		5,451
Special Mention	77		199		257		169		14		155		771		1,642
Substandard	86		51		185		53		16		155		733		1,279
Total	$	11,636	$	14,371	$	9,938	$	7,954	$	4,085	$	9,087	$	87,453	$	144,524
Gross write-offs for period	$	24	$	34	$	77	$	25	$	15	$	44	$	11	$	230


	Real Estate: Mortgage, Multi-Family
Excellent	$	—	$	5,806	$	2,992	$	3,093	$	—	$	113	$	—	$	12,004
Good	29,175		49,599		14,879		22,335		—		8,110		2,119		126,217
Satisfactory	30,113		71,890		60,229		22,233		1,256		13,816		17,688		217,225
Monitor	26,456		26,082		20,583		22,276		162		1,141		1,032		97,732
Special Mention	—		1,927		906		191		—		—		5,525		8,549
Substandard	169		7,999		78		—		—		—		1,036		9,282
Total	$	85,913	$	163,303	$	99,667	$	70,128	$	1,418	$	23,180	$	27,400	$	471,009
Gross write-offs for period	$	—	$	83	$	18	$	—	$	—	$	—	$	—	$	101


	Real Estate: Mortgage, Commercial
Excellent	$	1,469	$	1,519	$	555	$	16,733	$	—	$	570	$	—	$	20,846
Good	7,293		19,233		17,928		16,978		2,332		3,467		12,937		80,168
Satisfactory	31,567		39,024		48,551		38,915		8,830		13,642		40,044		220,573
Monitor	10,862		30,376		14,892		12,059		297		8,480		5,698		82,664
Special Mention	494		1,127		828		544		—		1,006		993		4,992
Substandard	244		755		2,270		2,495		605		88		970		7,427
Total	$	51,929	$	92,034	$	85,024	$	87,724	$	12,064	$	27,253	$	60,642	$	416,670
Gross write-offs for period	$	7	$	—	$	761	$	—	$	—	$	—	$	—	$	768


	Loans to Individuals
Excellent	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
Good	150		6		—		—		5		—		2		163
Satisfactory	27,480		6,715		3,064		1,154		272		97		257		39,039
Monitor	358		178		34		4		—		—		2		576
Special Mention	62		115		46		—		—		—		1		224
Substandard	117		18		6		—		—		60		2		203
Total	$	28,167	$	7,032	$	3,150	$	1,158	$	277	$	157	$	264	$	40,205
Gross write-offs for period	$	1,064	$	101	$	33	$	11	$	7	$	—	$	3	$	1,219

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	Obligations of State and Political Subdivisions
December 31, 2023	2023		2022		2021		2020		2019		Prior		Revolving Loans Amortized Cost Basis		Total
Excellent	$	—	$	—	$	—	$	—	$	—	$	4,543	$	—	$	4,543
Good	—		—		—		1,752		—		7,064		—		8,816
Satisfactory	1,381		2,306		787		2,355		1,141		12,959		5,311		26,240
Monitor	—		331		—		—		290		606		—		1,227
Special Mention	—		—		—		289		159		—		—		448
Substandard	—		107		—		—		—		2,030		3,035		5,172
Total	$	1,381	$	2,744	$	787	$	4,396	$	1,590	$	27,202	$	8,346	$	46,446
Gross write-offs for period	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—
	Totals
Excellent	$	7,336	$	14,643	$	7,051	$	20,911	$	10	$	5,993	$	10,466	$	66,410
Good	72,266		127,257		54,680		59,345		5,609		31,395		84,327		434,879
Satisfactory	416,592		548,815		364,166		217,453		65,997		193,915		478,752		2,285,690
Monitor	99,337		134,262		61,425		61,523		5,147		23,485		129,631		514,810
Special Mention	15,140		13,101		8,618		3,097		1,457		5,700		19,306		66,419
Substandard	12,141		22,446		7,307		6,269		2,707		7,361		11,984		70,215
Total	$	622,812	$	860,524	$	503,247	$	368,598	$	80,927	$	267,849	$	734,466	$	3,438,423
Gross write-offs for period	$	3,655	$	2,221	$	1,095	$	227	$	158	$	85	$	1,196	$	8,637

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NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Past due loans as of December 31, 2024 and 2023 were as follows:


	30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total Past Due		Current		Total Loans Receivable		Accruing Loans Past Due 90 Days or More
	(Amounts In Thousands)
December 31, 2024
Agricultural	$	289	$	—	$	881	$	1,170	$	117,508	$	118,678	$	—
Commercial and financial	831		51		704		1,586		297,331		298,917		147
Real estate:
Construction, 1 to 4 family residential	1,803		205		714		2,722		76,729		79,451		—
Construction, land development and commercial	2,497		—		1,947		4,444		275,145		279,589		—
Mortgage, farmland	203		—		67		270		275,498		275,768		—
Mortgage, 1 to 4 family first liens	11,701		4,583		3,206		19,490		1,154,593		1,174,083		719
Mortgage, 1 to 4 family junior liens	426		75		2		503		141,047		141,550		—
Mortgage, multi-family	186		—		—		186		492,576		492,762		—
Mortgage, commercial	416		3,195		2,223		5,834		492,244		498,078		—
Loans to individuals	372		101		—		473		34,828		35,301		—
Obligations of state and political subdivisions	—		—		—		—		43,994		43,994		—
	$	18,724	$	8,210	$	9,744	$	36,678	$	3,401,493	$	3,438,171	$	866

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	30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total Past Due		Current		Total Loans Receivable		Accruing Loans Past Due 90 Days or More
	(Amounts In Thousands)
December 31, 2023
Agricultural	$	801	$	—	$	—	$	801	$	114,985	$	115,786	$	—
Commercial and financial	1,345		1,752		384		3,481		303,709		307,190		—
Real estate:
Construction, 1 to 4 family residential	433		—		5,411		5,844		74,411		80,255		—
Construction, land development and commercial	730		—		7,953		8,683		305,195		313,878		30
Mortgage, farmland	—		183		—		183		280,981		281,164		—
Mortgage, 1 to 4 family first liens	13,344		3,047		2,720		19,111		1,202,185		1,221,296		515
Mortgage, 1 to 4 family junior liens	519		20		5		544		143,980		144,524		—
Mortgage, multi-family	1,869		—		7,685		9,554		461,455		471,009		—
Mortgage, commercial	875		416		—		1,291		415,379		416,670		—
Loans to individuals	341		31		—		372		39,833		40,205		—
Obligations of state and political subdivisions	—		—		—		—		46,446		46,446		—
	$	20,257	$	5,449	$	24,158	$	49,864	$	3,388,559	$	3,438,423	$	545

The Company does not have a significant amount of loans that are past due less than 90 days where there are serious doubts as to the ability of the borrowers to comply with the loan repayment terms.

Accruing loans past due 90 days or more increased $0.32 million from December 31, 2023 to December 31, 2024. As of December 31, 2024 and 2023, accruing loans past due 90 days or more were 0.03% and 0.02% of total loans, respectively. The average balance of the accruing loans past due 90 days or more decreased in 2024 as compared to 2023. The average 90 days or more past due accruing loan balance per loan was $0.17 million as of December 31, 2024 compared to $0.08 million as of December 31, 2023. The loans 90 days or more past due and still accruing are believed to be adequately collateralized. Loans are placed on nonaccrual status when management believes the collection of future principal and interest is not reasonably assured.

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Certain nonaccrual loan information by loan type at December 31, 2024 and 2023 was as follows:


	December 31, 2024				December 31, 2023
	Total Non-accrual loans		Nonaccrual with no ACL			Total Non- accrual loans		Nonaccrual with no ACL
	(Amounts In Thousands)				(Amounts In Thousands)
Agricultural	$	909	$	909		$	—	$	—
Commercial and financial	1,326		1,326			524		524
Real estate:
Construction, 1 to 4 family residential	714		651			5,505		5,505
Construction, land development and commercial	2,111		2,111			8,049		8,049
Mortgage, farmland	1,225		1,225			—		—
Mortgage, 1 to 4 family first liens	6,361		5,958			5,805		4,819
Mortgage, 1 to 4 family junior liens	236		236			221		221
Mortgage, multi-family	7,195		7,195			7,685		7,685
Mortgage, commercial	3,849		3,849			3,099		3,099
Loans to individuals	—		—			—		—
	$	23,926	$	23,460		$	30,888	$	29,902

The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification.

Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification.

In some cases, the Company will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted.

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The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands):


Loan Modifications Made to Borrowers Experiencing Financial Difficulty

	Year Ended December 31, 2024				Year Ended December 31, 2023
	Amortized Cost Basis at December 31, 2024			% of Total Class of Financing Receivable	Amortized Cost Basis at December 31, 2023			% of Total Class of Financing Receivable
Loan Type
Mortgage, Farmland	$	2,188	Term extension	0.79%	$	1,219	Term extension	0.43%
Agricultural	1,999		Term extension	1.68%	2,556		Term extension	2.21%
Mortgage, commercial	1,214		Term extension	0.24%	312		Term extension	0.07%
Construction land development and commercial	1,555		Term extension	0.56%	—			—%
Commercial and financial	1,717		Term extension	0.57%	—			—%
Total	$	8,673			$	4,087

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:

Year Ended December 31, 2024

Year Ended December 31, 2023

Loan Type

Financial Effect

Loan Type

Financial Effect

Mortgage, Farmland

Provided a payment deferral, which temporarily reduced monthly payment amounts for the borrowers.

Mortgage, Farmland

Added a weighted-average 5.3 years to the life of loans, which reduced monthly payment amounts for the borrowers.

Agricultural

Added a weighted-average 5.3 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Agricultural

Added a weighted-average 0.08 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Mortgage, commercial

Added a weighted-average 3.6 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Mortgage, commercial

None

Construction land development and commercial

Added a weighted-average 5.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Construction land development and commercial

None

Commercial and financial

Added a weighted-average 2.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Commercial and financial

Added a weighted-average 5.1 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Upon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.

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There were no financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty.

The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months (numbers in thousands):


Payment Status (Amortized Cost Basis) for Year Ended December 31, 2024
	Current		30-89 Days Past Due		90+ Days Past Due
Loan Type
Mortgage, Farmland	$	2,188	$	—	$	—
Agricultural	1,999		—		—
Mortgage, commercial	798		416		—
Construction land development and commercial	1,555		—		—
Commercial and financial	1,301		—		416
	$	7,841	$	416	$	416
Payment Status (Amortized Cost Basis) for Year Ended December 31, 2023
	Current		30-89 Days Past Due		90+ Days Past Due
Loan Type
Mortgage, Farmland	$	1,219	$	—	$	—
Agricultural	2,556		—		—
Mortgage, commercial	312		—		—
	$	4,087	$	—	$	—

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The following tables present the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of December 31, 2024 and 2023:


	Primary Type of Collateral
	Real Estate		Accounts Receivable		Equipment		Other		Total		ACL Allocation
	(Amounts In Thousands)
December 31, 2024
Agricultural	$	2,709	$	—	$	200	$	—	$	2,909	$	—
Commercial and financial	2,370		—		26		—		2,396		—
Real estate:
Construction, 1 to 4 family residential	714		—		—		—		714		—
Construction, land development and commercial	3,502		—		—		—		3,502		—
Mortgage, farmland	3,820		—		—		—		3,820		—
Mortgage, 1 to 4 family first liens	7,080		—		—		—		7,080		30
Mortgage, 1 to 4 family junior liens	236		—		—		—		236		—
Mortgage, multi-family	7,195		—		—		—		7,195		—
Mortgage, commercial	5,451		—		—		—		5,451		—
Loans to individuals	192		—		—		—		192		192
Obligations of state and political subdivisions	—		—		—		—		—		—
	$	33,269	$	—	$	226	$	—	$	33,495	$	222


	Primary Type of Collateral
	Real Estate		Accounts Receivable		Equipment		Other		Total		ACL Allocation
	(Amounts In Thousands)
December 31, 2023
Agricultural	$	2,557	$	—	$	—	$	—	$	2,557	$	—
Commercial and financial	2,233		—		10		—		2,243		560
Real estate:
Construction, 1 to 4 family residential	5,504		—		—		—		5,504		—
Construction, land development and commercial	8,080		—		—		—		8,080		—
Mortgage, farmland	2,077		—		169		—		2,246		—
Mortgage, 1 to 4 family first liens	6,593		—		—		—		6,593		104
Mortgage, 1 to 4 family junior liens	239		—		—		—		239		—
Mortgage, multi-family	7,685		—		—		—		7,685		—
Mortgage, commercial	5,139		—		—		—		5,139		—
Loans to individuals	60		—		—		—		60		60
Obligations of state and political subdivisions	—		—		—		—		—		—
	$	40,167	$	—	$	179	$	—	$	40,346	$	724

The changes in the ACL in 2024 compared to 2023 is the result of the following factors: Iowa unemployment remained steady throughout 2024, therefore management's unemployment forecast when considering improvements in national unemployment forecasts was adjusted lower overall which resulted in a decrease to the ACL; slight decrease in loan volume which resulted in a decrease; changes in prepayment and curtailment rates resulting in an increase; decreases in the individually analyzed loans

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reserve; changes in qualitative factors determined necessary by management which resulted in a decrease; and an increase due to increased charge-offs and therefore higher loss rates. The decrease in the allowance for credit losses on off-balance sheet credit exposures is primarily a result of decreased outstanding unfunded commitments as of December 31, 2024.

The Company regularly reviews a substantial portion of the loans in the portfolio and assesses whether the loans share common risk characteristics for which expected credit loss is measured on a pool basis or if the loans do not share common risk characteristics and therefore expected credit loss is measured on an individual loan basis. If the loans are assessed for credit losses on an individual basis, the Company determines if a specific allowance is appropriate. In addition, the Company's management also reviews and, where determined necessary, provides allowances for particular loans based upon (1) reviews of specific borrowers and (2) management’s assessment of areas that management considers are of higher credit risk, including loans that have been restructured or modified to a borrower experiencing financial difficulties. Loans that are determined not to be collateral-dependent and for which there are no specific allowances are classified into one or more risk categories and expected credit loss is measured on a pool basis. See Note 1 for further discussion of the allowance for credit losses for loans held for investment.

Specific allowances for credit losses on loans assessed individually are established if the loan balances exceed the net present value of the relevant future cash flows or the fair value of the relevant collateral based on updated appraisals and/or updated collateral analysis for the properties if the loan is collateral dependent. The Company may recognize a charge off or record a specific allowance related to an individually analyzed loan if there is a collateral shortfall or it is unlikely the borrower can make all principal and interest payments as contractually due.

For loans that are collateral dependent, losses are evaluated based on the portion of a loan that exceeds the fair market value of the collateral. In general, this is the amount that the carrying value of the loan exceeds the related appraised value less estimated costs to sell the collateral. Generally, it is the Company’s policy not to rely on appraisals that are older than one year prior to the date the credit loss is being measured. The most recent appraisal values may be adjusted if, in the Company’s judgment, experience and other market data indicate that the property’s value, use, condition, exit market or other variables affecting its value may have changed since the appraisal was performed. The charge off or loss adjustment supported by an appraisal is considered the minimum charge off. Any adjustments made to the appraised value are to provide an additional charge off or specific reserve based on the applicable facts and circumstances. In instances where there is an estimated decline in value, a specific reserve may be provided or a charge off taken pending confirmation of the amount of the loss from an updated appraisal. Upon receipt of the new appraisals, an additional specific reserve may be provided or charge off taken based on the appraised value of the collateral. On average, appraisals are obtained within one month of order.

The Company has not experienced any significant time lapses in recognizing the required provisions for collateral dependent loans, nor has the Company delayed appropriate charge-offs. When an updated appraisal value has been obtained, the Company has used the appraisal amount in helping to determine the appropriate charge-off or required reserve. The Company also evaluates any changes in the financial condition of the borrower and guarantors (if applicable), economic conditions, and the Company’s loss experience with the type of property in question. Any information utilized in addition to the appraisal is intended to identify additional charge-offs or provisions, not to override the appraised value.

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Note 4.Property and Equipment

The major classes of property and equipment and the total accumulated depreciation are as follows:


	December 31,
	2024		2023
	(Amounts In Thousands)
Land	$	11,447	$	11,266
Buildings and improvements	43,029		41,223
Furniture and equipment	44,539		42,694
	99,015		95,183
Less accumulated depreciation	63,147		60,953
Net	$	35,868	$	34,230

Note 5.Leases

The Bank leases branch offices, parking facilities and certain equipment under operating leases. The leases have remaining lease terms of 2 years to 10 years, some of which include options to extend the leases for up to 10 years, and some of which include options to terminate the leases within 4 years. As the options are reasonably certain to be exercised, they are recognized as part of the right-of-use assets and lease liabilities.

For the years ended December 31, 2024 and 2023, total operating lease expense was $0.55 million and $0.50 million, respectively, and is included in occupancy expenses in the consolidated statement of income. Included in this were $0.46 million and $0.43 million of operating lease costs, respectively, $0.03 million and $0.03 million of short term lease costs, respectively, and $0.06 million and $0.04 million of variable lease costs, respectively.

For the years ended December 31, 2024 and 2023, cash paid for amounts included in the measurement of operating lease liabilities was $0.46 million and $0.42 million, respectively, and right-of-use assets obtained in exchange for lease obligations was none and $0.31 million, respectively.

As of December 31, 2024 and 2023, operating lease right-of-use assets included in other assets were $1.87 million and $2.13 million, respectively. Operating lease liabilities included in other liabilities were $1.97 million and $2.22 million, respectively. The weighted average remaining lease term for operating leases was 7.75 years and 8.56 years, respectively, and the weighted average discount rate for operating leases was 3.68% and 3.69%, respectively. Discount rates used were determined from FHLB borrowing rates for comparable terms.

As of December 31, 2024, maturities of lease liabilities were as follows:


Year ending December 31:	(Amounts In Thousands)
2025	332
2026	335
2027	333
2028	295
2029	172
Thereafter	812
Total lease payments	2,279
Less imputed interest	(309)
Total operating lease liabilities	$	1,970

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Note 6.Interest - Bearing Deposits

A summary of these deposits is as follows:


	December 31,
	2024		2023
	(Amounts In Thousands)
NOW and other demand	$	789,113	$	783,337
Savings	1,048,477		1,021,126
Time, $250,000 and over	224,722		200,377
Other time	702,778		677,542
	$	2,765,090	$	2,682,382

Brokered deposits totaled $34.75 million and $24.22 million as of December 31, 2024 and 2023, respectively, with a weighted average interest rate of 4.51% and 5.35% as of December 31, 2024 and 2023, respectively. As of December 31, 2024, brokered deposits of $34.75 million are included in savings deposits. At December 31, 2023, brokered deposits of $24.22 million were included in savings deposits.

Time deposits have a maturity as follows:


	December 31,
	2024		2023
	(Amounts In Thousands)
Due in one year or less	$	886,048	$	806,638
Due after one year through two years	19,838		45,890
Due after two years through three years	13,835		13,237
Due after three years through four years	7,203		11,095
Due over four years	576		1,059
	$	927,500	$	877,919

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Note 7.Short-term Borrowings

The following table sets forth selected information for other borrowings each of which having a maturity of less than one year:


	December 31,
	2024		2023
	(Amounts In Thousands)
Federal funds purchased, FHLB, interest rate 4.62%	$	437,636	$	—
Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83%	109,000		219,000
	$	546,636	$	219,000

The Company has federal funds lines available totaling $175.00 million from multiple correspondent banking relationships as of December 31, 2024 and 2023, respectively, that is secured by available for sale securities.

The Company's bank term funding program borrowings are secured by available for sale securities. The weighted average interest rate on these borrowings outstanding as of December 31, 2024 was 4.77%.

The Company's FHLB federal funds purchased are secured by collateral provided by the Company's 1 to 4 family residential, commercial and agricultural real estate first mortgages as discussed in Note 8. The weighted average interest rate on these borrowings outstanding as of December 31, 2024 was 5.31%.

The Company also has availability to borrow from the Federal Reserve Bank Discount Window of $100 million as of December 31, 2024 that is secured by available for sale securities.

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Note 8.Federal Home Loan Bank Borrowings

As of December 31, 2024 and 2023, the borrowings were as follows:


	2024		2023
(Effective interest rates as of December 31, 2024)	(Amounts In Thousands)

Due 2024, 5.49% to 5.66%	$	—	$	296,648
Due 2025, 4.49% to 5.31%	87,050		—
Due 2027, 3.87% to 4.58%	40,000		—
	$	127,050	$	—

To participate in the FHLB advance program, the Company is required to have an investment in FHLB stock. The Company’s investment in FHLB stock was $28.02 million and $15.75 million at December 31, 2024 and 2023, respectively. Collateral is provided by the Company’s 1 to 4 family residential, commercial and agricultural real estate first mortgages equal to various percentages of the total outstanding notes. The Company has the ability to borrow against 1-4 family first mortgages, agricultural real estate, commercial real estate and multi-family loans totaling $996.70 million as of December 31, 2024 and $1,078.91 million as of December 31, 2023 and there was $564.69 million and $296.65 million borrowed against this collateral as of December 31, 2024 and 2023, respectively. See Note 7 for federal funds purchased.

Note 9.Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss (AOCI), included in stockholders’ equity, are as follows:


	December 31,
	2024		2023
	(amounts in thousands)
Net unrealized (loss) on available-for-sale securities	$	(35,719)	$	(35,418)
Net unrealized (loss) on derivatives used for cash flow hedges	(93)		(233)
Tax effect	8,512		8,475
Net-of-tax amount	$	(27,300)	$	(27,176)

Note 10.Employee Benefit Plans

The Company has an Employee Stock Purchase Plan (the “ESPP”). For each quarterly offering period, eligible employees can elect to contribute from 1% to 15% of his or her compensation. The purchase price is the lesser of 90% of the fair market value on the first day of the offering period or the last day of the offering period. The maximum dollar amount any one employee can elect to contribute in a year is $9,000. During the year ended December 31, 2024, 5,864 shares of stock were purchased by employees of the Bank through the ESPP. 6,550 shares of stock were purchased by employees of the Bank through the ESPP for the year ended December 31, 2023.

The Company has an Employee Stock Ownership Plan (the "ESOP") to which it makes discretionary cash contributions. The Company's contribution to the ESOP totaled $1.37 million, $1.40 million and $1.28 million for the years ended December 31, 2024, 2023 and 2022, respectively. The 2024, 2023 and 2022 discretionary contribution rate was 4.5% of qualified salaries.

In the event a terminated plan participant desires to sell his or her shares of the Company stock, or for certain employees who elect to diversify their account balances, the Company may be required to purchase the shares from the participant at their fair value. To the extent that shares of common stock held by the ESOP are not readily traded, a sponsor must reflect the maximum cash obligation related to those securities outside of stockholders' equity. The Company obtains a quarterly independent appraisal of the shares of stock. As of December 31, 2024 and 2023, the shares held by the ESOP, fair value and maximum cash obligation were as follows:

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	2024		2023
Shares held by the ESOP	670,236		679,592
Fair value per share	$	72.00	$	66.00
Maximum cash obligation	$	48,257,000	$	44,853,000

The Company has a profit-sharing plan with a 401(k) feature, which provides for discretionary annual contributions in amounts to be determined by the Board of Directors. The Company made a 4.50% or $1.37 million contribution to the profit sharing plan for the year ended December 31, 2024. The Company made a 4.50% or $1.40 million contribution to the profit sharing plan for the year ended December 31, 2023. The Company made a 4.50% or $1.28 million contribution to the profit sharing plan for the year ended December 31, 2022. The Company made matching contributions under its 401(k) plan of $0.28 million in 2024, $0.28 million in 2023, and $0.27 million in 2022 and each such amount is included in salaries and employee benefits expense.

The Company provides a deferred compensation program for executive officers. This program allows executive officers to elect to defer a portion of their salaried compensation for payment by the Company at a subsequent date. The executive officers can defer up to 30% of their base compensation and up to 100% of any bonus into the deferral plan. Any amount so deferred is credited to the executive officer’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The executive officer’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferrals and earnings grow tax deferred until withdrawn from the plan. Earnings credited to the individual’s accounts are recorded as compensation expense when earned. The deferred compensation liability is recorded in other liabilities and totals $0.05 million and $0.09 million at December 31, 2024 and 2023, respectively. Expense (income) related to the deferred compensation plan was $0.01 million for 2024, $(0.01) million for 2023 and $0.06 million for 2022 and is included in salaries and employee benefits expense.

The Company also provides a deferred compensation program for its Board of Directors. Under the plan, each director may elect to defer up to 50% of such director’s cash compensation from retainers and meeting fees for payment by the Company at a subsequent date. Any amount so deferred is credited to the director’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The director’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferred compensation liability for the directors’ plan is recorded in other liabilities and totaled $3.69 million and $3.58 million at December 31, 2024 and 2023, respectively. Expense (income) related to the directors’ deferred compensation plan was $0.36 million for 2024, $(0.26) million for 2023 and $0.29 million for 2022 and is included in other noninterest expense.

The Company has a Stock Option and Incentive Plan for certain key employees and directors whereby shares of common stock have been reserved for awards in the form of stock options or restricted stock awards. Under the plan, the aggregate number of options and shares granted cannot exceed 250,000 shares. A Stock Option Committee may grant options at prices equal to the fair value of the stock at the date of the grant. Options expire 10 years from the date of the grant. Director options and officers' rights under the plan vest over a five-year period from the date of the grant.

The fair value of each option is estimated as of the date of grant using a Black Scholes option pricing model. The expected lives of options granted incorporate historical employee exercise behavior. The risk-free rate for periods that coincide with the expected life of the options is based on the ten year interest rate swap rate as published by the Federal Reserve Bank on the date of issuance. Expected volatility is based on volatility levels of the Company’s peers’ common stock as the Company’s stock has limited trading activity. Expected dividend yield was based on historical dividend rates. Significant assumptions at the date of grant on May 14, 2024 include the risk-free interest rate of 4.35%, expected option life of 7.5 years, expected volatility of 39% and expected dividends of 1.62%.

There were 3,528 and zero stock options granted in 2024 and 2023, respectively. The intrinsic value of options exercised was $0.00 million, $0.00 million and $0.26 million for 2024, 2023 and 2022, respectively.

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A summary of the stock options is as follows:


	Number of Shares	Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In Thousands)
Balance, December 31, 2021	13,025	$	45.92	3.47	288
Granted	—
Exercised	(7,220)
Balance, December 31, 2022	5,805	$	62.00	6.40	58
Granted	—
Exercised	—
Balance, December 31, 2023	5,805	$	62.00	5.40	$	23
Granted	3,528
Exercised	—
Balance, December 31, 2024	9,333	$	64.27	6.28	$	72

Other pertinent information related to the options outstanding at December 31, 2024 is as follows:


Exercise Price	Number Outstanding	Remaining Contractual Life	Number Exercisable
62.00	5,805	53 months	5,805
68.00	3,528	113 months	—
	9,333		5,805

As of December 31, 2024, the outstanding options have a weighted-average exercise price of $64.27 per share and a weighted average remaining contractual term of 6.28 years. There was $0.09 million in unrecognized compensation cost for stock options granted under the plan as of December 31, 2024. The cost is expected to be recognized over a weighted-average period of 4.40 years. As of December 31, 2024, there were 5,805 vested option shares.

As of December 31, 2024, 162,144 shares were available for stock options and awards under the 2020 Stock Option and Incentive Plan (2020 Plan). The 2010 Stock Option and Incentive Plan (2010 Plan) was discontinued upon the approval of the 2020 Plan in April 2020. No stock options or stock awards will be issued from the 2010 Plan after April 2020. The Compensation and Incentive Stock Committee is also authorized to grant awards of restricted common stock. A summary of the restricted stock option activity for the year ended December 31, 2024 is as follows:


	2020 Stock Option and Incentive Plan		2010 Stock Option and Incentive Plan
	Number of Shares	Weighted Average Grant Date Fair Value	Number of Shares	Weighted Average Grant Date Fair Value
Balance, December 31, 2023	178,073		38,026
Authorization of shares	—		—
Granted	20,401	$69.19	—	$0.00
Forfeited	4,472	$68.14	304	$63.24
Balance, December 31, 2024	162,144		38,330

The Company authorized the issuance of 20,401 shares in 2024, 24,393 shares in 2023, and 18,935 shares in 2022 to certain employees. The vesting period for these awards is five years and the Bank amortizes the expense on a straight line basis during

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the vesting period. The expense relating to these awards for the years ended December 31, 2024, 2023 and 2022 was $0.99 million, $0.85 million and $0.88 million, respectively. 10,000, 10,800 and 6,800 shares of the restricted common stock shares awarded in December 31, 2024, 2023 and 2022, are subject to forfeiture upon termination of the employee's employment with the Company within eight years of the award.

Note 11.Income Taxes

Income taxes for the years ended December 31, 2024, 2023 and 2022 are summarized as follows:


	2024		2023		2022
	(Amounts In Thousands)
Current:
Federal	$	9,672	$	9,575	$	11,190
State	2,751		2,596		3,231
Deferred:
Federal	127		(2,215)		(1,035)
State	49		342		(272)
	$	12,599	$	10,298	$	13,114

Temporary differences between the amounts reported in the consolidated financial statements and the tax basis of assets and liabilities result in deferred taxes. Deferred tax assets and liabilities at December 31, 2024 and 2023 were as follows:


	December 31,
	2024		2023
	(Amounts In Thousands)
Deferred income tax assets:
Allowance for credit losses	$	12,106	$	11,745
Deferred compensation and unearned restricted stock	1,753		1,671
Allowance for credit losses on off-balance sheet credit exposures	689		1,212
Accrued expenses	738		932
Unrealized losses on investment securities	8,490		8,419
State net operating loss	1,364		1,286

Gross deferred tax assets	$	25,140	$	25,265
Valuation allowance	(1,364)		(1,286)
Deferred tax asset, net of valuation allowance	$	23,776	$	23,979
Deferred income tax liabilities:
Property and equipment	1,731		1,647

Goodwill	388		388
Prepaid expenses	499		495
Other	26		178
Gross deferred tax liabilities	$	2,644	$	2,708
Net deferred tax assets	$	21,132	$	21,271

The Company has recorded a deferred tax asset for the future tax benefits of Iowa net operating loss carry-forwards. The net operating loss carry-forwards are generated by the Company largely from its investment in tax credit real estate properties. The Company is required to file a separate Iowa tax return and cannot be consolidated with the Bank. The net operating loss carry-forwards will expire, if not utilized, between 2025 and 2043. The Company has recorded a valuation allowance to reduce the deferred tax asset attributable to the net operating loss carry-forwards. At December 31, 2024 and 2023, the Company believes it is more likely than not that the Iowa net operating loss carry-forwards will not be realized. A valuation allowance related to the remaining deferred tax assets has not been provided because management believes it is more likely than not that the results

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of future operations will generate sufficient taxable income to realize the deferred tax assets. The valuation allowance increased by $78,000 and $99,000 for the years ended December 31, 2024 and 2023, respectively.

The net change in the deferred income taxes for the years ended December 31, 2024, 2023 and 2022 is reflected in the consolidated financial statements as follows:


	Year Ended December 31,
	2024		2023		2022
	(Amounts In Thousands)
Consolidated statements of income	$	176	$	(1,873)	$	(1,307)
Consolidated statements of stockholders' equity	(37)		4,663		(13,629)
	$	139	$	2,790	$	(14,936)

Income tax expense for the years ended December 31, 2024, 2023 and 2022 are less than the amounts computed by applying the maximum effective federal income tax rate to the income before income taxes because of the following items:


	2024				2023				2022
	Amount		% Of Pretax Income		Amount		% Of Pretax Income		Amount		% Of Pretax Income
	(Amounts In Thousands)
Expected tax expense	$	12,643	21.0	%	$	10,180	21.0	%	$	12,782	21.0	%
Tax-exempt interest	(1,985)		(4.1)		(1,349)		(2.8)		(1,216)		(2.0)
Interest expense limitation	335		0.7		187		0.4		47		0.1
State income taxes, net of federal income tax benefit	2,212		4.6		2,321		4.8		2,337		3.8
Income tax credits	(475)		(1.0)		(475)		(1.0)		(475)		(0.8)

Other	(131)		(0.3)		(566)		(1.2)		(361)		(0.6)
	$	12,599	20.9	%	$	10,298	21.2	%	$	13,114	21.5	%

Federal income tax expense for the years ended December 31, 2024, 2023 and 2022 was computed using the consolidated effective federal tax rate. The Company also recognized income tax expense pertaining to state franchise taxes payable individually by the subsidiary bank. The Company files a consolidated tax return for federal purposes and separate tax returns for the State of Iowa purposes. The tax years ended December 31, 2024, 2023, 2022 and 2021, remain subject to examination by the Internal Revenue Service. For state tax purposes, the tax years ended December 31, 2024, 2023, 2022 and 2021, remain open for examination. There were no material unrecognized tax benefits at December 31, 2024 and December 31, 2023. No interest or penalties on these unrecognized tax benefits has been recorded. As of December 31, 2024, the Company does not anticipate any significant increase or decrease in unrecognized tax benefits during the twelve month period ending December 31, 2025.

Note 12.Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions

The Company and the Bank are subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial results. Under capital adequacy guidelines and the regulatory frameworks for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classifications of the Company and the Bank are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by the regulations to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of capital. The Bank uses the Community Bank Leverage Ratio (CBLR) framework as provided for in the Economic Growth, Regulatory Relief and Consumer Protection Act. Under the CBLR framework, the Bank is required to maintain a CBLR of

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greater than 9%. Management believes that, as of December 31, 2024 and 2023, the Company and the Bank met all capital adequacy requirements to which they are subject.

The actual amounts and capital ratios as of December 31, 2024 and 2023, with the minimum regulatory requirements for the Company and Bank are presented below (amounts in thousands):


	Actual				For Capital Adequacy Purposes
	Amount		Ratio		Ratio
As of December 31, 2024:
Company:
Community Bank Leverage Ratio	$	565,744	12.69	%	9.00	%



Bank:
Community Bank Leverage Ratio	566,359		12.71		9.00


	Actual				For Capital Adequacy Purposes
	Amount		Ratio		Ratio
As of December 31, 2023:
Company:



Community Bank Leverage Ratio	$	539,815	12.77	%	9.00	%
Bank:



Community Bank Leverage Ratio	541,566		12.82		9.00

The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by the Bank. The Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends. To maintain acceptable capital ratios in the Bank, certain of its retained earnings are not available for the payment of dividends. To maintain a ratio of capital to assets of 9.0%, retained earnings of $165.37 million as of December 31, 2024 are available for the payment of dividends to the Company.

The Bank is required to maintain reserve balances in cash or with the Federal Reserve Bank. Reserve balances totaled none as of December 31, 2024 and 2023.

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Note 13.Related Party Transactions

Certain directors of the Company and the Bank, companies with which the directors are affiliated, and certain principal officers and immediate family members are customers of, and have banking transactions with, the Bank in the ordinary course of business. Such indebtedness has been incurred on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated persons.

The following is an analysis of the changes in the loans to related parties during the years ended December 31, 2024 and 2023:


	Year Ended December 31,
	2024		2023
	(Amounts In Thousands)
Balance, beginning	$	73,337	$	73,039
Net increase due to change in related parties	4,972		714
Advances	18,408		27,689
Collections	(22,469)		(28,105)
Balance, ending	$	74,248	$	73,337

Deposits from these related parties totaled $13.51 million and $14.66 million as of December 31, 2024 and 2023, respectively. Deposits from related parties are accepted subject to the same interest rates and terms as those from nonrelated parties.

Letters of credit with these related parties totaled $1.00 million and $1.01 million as of December 31, 2024 and 2023, respectively, and were done under the same terms as those with nonrelated parties.

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Note 14. Fair Value Measurements

The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2024 are as follows:


	December 31, 2024
	Carrying Amount		Estimated Fair Value		Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)
	(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents	$	123,399	$	123,399	$	123,399	$	—	$	—
Investment securities	944,136		944,136		288,462		655,674		—
Loans held for sale	3,971		3,971		—		3,971		—
Loans
Agricultural	118,004		118,030		—		—		118,030
Commercial and financial	288,700		286,047		—		—		286,047
Real estate:
Construction, 1 to 4 family residential	79,171		79,730		—		—		79,730
Construction, land development and commercial	277,476		277,116		—		—		277,116
Mortgage, farmland	272,516		260,578		—		—		260,578
Mortgage, 1 to 4 family first liens	1,156,163		1,088,033		—		—		1,088,033
Mortgage, 1 to 4 family junior liens	136,831		133,501		—		—		133,501
Mortgage, multi-family	489,934		464,745		—		—		464,745
Mortgage, commercial	490,553		468,119		—		—		468,119
Loans to individuals	34,192		33,358		—		—		33,358
Obligations of state and political subdivisions	43,981		41,715		—		—		41,715
Accrued interest receivable	21,403		21,403		—		21,403		—
Total financial instrument assets	$	4,480,430	$	4,343,881	$	411,861	$	681,048	$	3,250,972
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits	$	581,043	$	581,043	$	—	$	581,043	$	—
Interest-bearing deposits	2,765,090		2,767,730		—		2,767,730		—
Other short-term borrowings	546,636		547,530		—		547,530		—
Federal Home Loan Bank borrowings	127,050		126,127		—		126,127		—
Interest rate swaps	93		93		—		93		—
Accrued interest payable	9,912		9,912		—		9,912		—
Total financial instrument liabilities	$	4,029,824	$	4,032,435	$	—	$	4,032,435	$	—
	Face Amount
Financial instrument with off-balance sheet risk:
Loan commitments	$	586,775	$	—	$	—	$	—	$	—
Letters of credit	13,867		—		—		—		—
Total financial instrument liabilities with off-balance-sheet risk	$	600,642	$	—	$	—	$	—	$	—

(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).

(2)Considered Level 2 under ASC 820.

(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

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The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2023 are as follows:


	December 31, 2023
	Carrying Amount		Estimated Fair Value		Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)
	(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents	$	59,482	$	59,482	$	59,482	$	—	$	—
Investment securities	795,167		795,167		422,490		372,677		—
Loans held for sale	2,023		2,023		—		2,023		—
Loans
Agricultural	113,270		112,421		—		—		112,421
Commercial and financial	298,440		294,021		—		—		294,021
Real estate:
Construction, 1 to 4 family residential	79,142		79,238		—		—		79,238
Construction, land development and commercial	308,509		299,846		—		—		299,846
Mortgage, farmland	277,735		259,969		—		—		259,969
Mortgage, 1 to 4 family first liens	1,206,991		1,114,737		—		—		1,114,737
Mortgage, 1 to 4 family junior liens	140,636		135,529		—		—		135,529
Mortgage, multi-family	466,754		435,222		—		—		435,222
Mortgage, commercial	412,769		386,712		—		—		386,712
Loans to individuals	38,958		37,600		—		—		37,600
Obligations of state and political subdivisions	46,168		43,676		—		—		43,676
Accrued interest receivable	19,786		19,786		—		19,786		—
Total financial instrument assets	$	4,265,830	$	4,075,429	$	481,972	$	394,486	$	3,198,971
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits	$	600,398	$	600,398	$	—	$	600,398	$	—
Interest-bearing deposits	2,682,382		2,678,798		—		2,678,798		—
Other borrowings	219,000		219,164		—		219,164		—
Federal Home Loan Bank borrowings	296,648		297,148		—		297,148		—
Interest rate swaps	233		233		—		233		—
Accrued interest payable	6,102		6,102		—		6,102		—
Total financial instrument liabilities	3,804,763		3,801,843		$	—	3,801,843		—

Financial instrument with off-balance sheet risk:	Face Amount
Loan commitments	$	685,861	$	—	$	—	$	—	$	—
Letters of credit	7,654		—		—		—		—
Total financial instrument liabilities with off-balance-sheet risk	$	693,515	$	—	$	—	$	—	$	—

(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).

(2)Considered Level 2 under ASC 820.

(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market

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Fair value of financial instruments: FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) provides a single definition for fair value, a framework for measuring fair value and expanded disclosures concerning fair value. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

The Company determines the fair market value of its financial instruments based on the fair value hierarchy established in ASC 820. There are three levels of inputs that may be used to measure fair value as follows:


			Level 1			Quoted prices in active markets for identical assets or liabilities.


			Level 2			Observable inputs other than quoted prices included within Level 1. Observable inputs include the quoted prices for similar assets or liabilities in markets that are not active and inputs other than quoted prices that are observable for the asset or liability.


			Level 3			Unobservable inputs supported by little or no market activity for financial instruments. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales.

The following is a description of valuation methodologies used for assets and liabilities recorded at fair value.

Investment securities available for sale: Investment securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If a quoted price is not available, the fair value is obtained from benchmarking the security against similar securities. U.S. Treasury securities are considered Level 1 with the remaining securities considered Level 2.

The pricing for investment securities is obtained from an independent source. There are no Level 3 investment securities owned by the Company. The Company obtains an understanding of the independent source’s valuation methodologies used to determine fair value by level of security. The Company validates assigned fair values on a sample basis using an additional third-party provider pricing service to determine if the fair value measurement is reasonable. Due to the nature of our investment portfolio, we do not expect significant and unusual fluctuations as fair value changes primarily relate to interest rate changes. No unusual fluctuations were identified during the year ended December 31, 2024. If a fluctuation requiring investigation was identified, the Company would research the change with the independent source or other available information.

Individually analyzed loans under ASC 326 CECL: See Note 1 for further discussion of individually analyzed loans under CECL.

A loan is considered to be non-performing when it is probable that all of the principal and interest due may not be collected according to its contractual terms. Generally, when a loan is considered non-performing, the amount of reserve is measured based on the fair value of the underlying collateral. The Company makes such measurements on all material loans deemed non-performing using the fair value of the collateral for collateral dependent loans or based on the present value of the estimated future cash flows of interest and principal discounted at the loans effective interest rate or the fair value of the loan if determinable. The fair value of collateral used by the Company is determined by obtaining an observable market price or by obtaining an appraised value from an independent, licensed or certified appraiser, using observable market data. This data includes information such as selling price of similar properties and capitalization rates of similar properties sold within the market, expected future cash flows or earnings of the subject property based on current market expectations, and other relevant factors. All appraised values are adjusted for market-related trends based on the Company's experience in sales and other appraisals of similar property types as well as estimated selling costs. These loans are considered Level 3 as the instruments used to determine fair market value require significant management judgment and estimation.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Foreclosed assets: The Company does not record foreclosed assets at fair value on a recurring basis. Foreclosed assets consist mainly of other real estate owned but may include other types of assets repossessed by the Company. Foreclosed assets are adjusted to the lower of carrying value or fair value less the costs of disposal. Fair value is generally based upon independent market prices or appraised values of the collateral, and may include a marketability discount as deemed necessary by management based on its experience with similar types of real estate. The value of foreclosed assets is evaluated periodically as a nonrecurring fair value adjustment. Foreclosed assets are classified as Level 3.

Off-balance sheet instruments: Fair values for outstanding letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standing. The fair value of the outstanding letters of credit is not significant. Unfunded loan commitments are not valued since the loans are generally priced at market at the time of funding (Level 2).

Interest Rate Swap Agreements: The fair value is estimated using forward-looking interest rate curves and is calculated using discounted cash flows that are observable or that can be corroborated by observable market data (Level 2).

Assets and Liabilities Recorded at Fair Value on a Recurring Basis

The table below represents the balances of assets and liabilities measured at fair value on a recurring basis:


	December 31, 2024
Assets	Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)		Total at Fair Value
Securities available for sale	(Amounts in Thousands)
U.S. Treasury	$	288,462	$	—	$	—	$	288,462
State and political subdivisions	—		362,736		—		362,736
Mortgage-backed securities and collateralized mortgage obligations	—		278,090		—		278,090
Other securities (FHLB, FHLMC and FNMA)	—		14,848		—		14,848


Total	$	288,462	$	655,674	$	—	$	944,136
Liabilities
Interest rate swaps	$	—	93		$	—	93


	December 31, 2023
Assets	Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)		Total at Fair Value
Securities available for sale	(Amounts in Thousands)
U.S. Treasury	$	422,490	$	—	$	—	$	422,490
State and political subdivisions	—		262,953		—		262,953
Mortgage-backed securities and collateralized mortgage obligations	—		60,929		—		60,929
Other securities (FHLB, FHLMC and FNMA)	—		33,049		—		33,049


Total	$	422,490	$	356,931	$	—	$	779,421
Liabilities
Interest rate swaps	—		233		—		233

(1)Considered Level 1 under ASC 820.

(2)Considered Level 2 under ASC 820.

(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

There were no transfers between Levels 1, 2 or 3 during the years ended December 31, 2024 and 2023.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis

The Company is required to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These adjustments to fair value usually result from application of lower-of-cost-or-market accounting or write-downs of individual assets. The valuation methodologies used to measure these fair value adjustments are described above. For assets measured at fair value on a nonrecurring basis that were still held on the balance sheet at December 31, 2024 and 2023, the following tables provide the level of valuation assumptions used to determine the adjustment and the carrying value of the related individual assets at year end.


	December 31, 2024
	Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)		Total at Fair Value
	(Amounts in Thousands)
Loans (4)
Agricultural	$	—	$	—	$	1,837	$	1,837
Commercial and financial	—		—		324		324
Real Estate:
Construction, 1 to 4 family residential	—		—		637		637
Construction, land development and commercial	—		—		—		—
Mortgage, farmland	—		—		2,707		2,707
Mortgage, 1 to 4 family first liens	—		—		1,420		1,420
Mortgage, 1 to 4 family junior liens	—		—		—		—
Mortgage, multi-family	—		—		50		50
Mortgage, commercial	—		—		1,708		1,708
Loans to individuals	—		—		—		—
Foreclosed assets (5)	—		—		—		—
Total	$	—	$	—	$	8,683	$	8,683

(1)Considered Level 1 under ASC 820.

(2)Considered Level 2 under ASC 820.

(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.

(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS


	December 31, 2023
	Readily Available Market Prices(1)		Observable Market Prices(2)		Company Determined Market Prices(3)		Total at Fair Value
	(Amounts in Thousands)
Loans (4)
Agricultural	$	—	$	—	$	—	$	—
Commercial and financial	—		—		1,044		1,044
Real Estate:
Construction, 1 to 4 family residential	—		—		5,235		5,235
Construction, land development and commercial	—		—		2,755		2,755
Mortgage, farmland	—		—		—		—
Mortgage, 1 to 4 family first liens	—		—		1,518		1,518
Mortgage, 1 to 4 family junior liens	—		—		—		—
Mortgage, multi-family	—		—		—		—
Mortgage, commercial	—		—		1,911		1,911
Loans to individuals	—		—		—		—
Foreclosed assets (5)	—		—		—		—
Total	$	—	$	—	$	12,463	$	12,463

(1)Considered Level 1 under ASC 820.

(2)Considered Level 2 under ASC 820.

(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.

(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 15.Parent Company Only Financial Information

Following is condensed financial information of the Company (parent company only):

CONDENSED BALANCE SHEETS

December 31, 2024 and 2023

(Amounts In Thousands)


ASSETS	2024		2023
Cash and cash equivalents at subsidiary bank	$	1,900	$	652
Investment in subsidiary bank	541,559		516,889
Other assets	1,377		1,348
Total assets	$	544,836	$	518,889
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities	$	3,892	$	3,750
Redeemable common stock held by ESOP	48,257		44,853
Stockholders' equity:
Capital stock	64,644		63,827
Retained earnings	578,882		541,329
Accumulated other comprehensive loss	(27,300)		(27,176)
Treasury stock at cost	(75,282)		(62,841)
	540,944		515,139
Less maximum cash obligation related to ESOP shares	48,257		44,853
Total stockholders' equity	492,687		470,286
Total liabilities and stockholders' equity	$	544,836	$	518,889

CONDENSED STATEMENTS OF INCOME

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands)


	2024		2023		2022
Dividends received from subsidiary	$	23,551	$	16,687	$	12,806
Other expenses	(868)		(199)		(720)
Income before income tax benefit and equity in undistributed income of subsidiary	22,683		16,488		12,086
Income tax benefit	34		54		269
	22,717		16,542		12,355
Equity in undistributed income of subsidiary	24,887		21,634		35,398
Net income	$	47,604	$	38,176	$	47,753

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

CONDENSED STATEMENTS OF CASH FLOWS

Years Ended December 31, 2024, 2023 and 2022

(Amounts In Thousands)


	2024		2023		2022
Cash flows from operating activities:
Net income	$	47,604	$	38,176	$	47,753
Adjustments to reconcile net income to cash and cash equivalents provided by operating activities:
Equity in undistributed income of subsidiary	(24,887)		(21,634)		(35,398)
Share-based compensation	23		25		25
Compensation expensed through issuance of common stock	1,412		1,630		1,349

Forfeiture of common stock	(324)		(564)		(791)
(Increase) decrease in other assets	(29)		(52)		771
Increase (decrease) in other liabilities	96		(529)		28
Net cash and cash equivalents provided by operating activities	23,895		17,052		13,737
Cash flows from financing activities:
Issuance of common stock, net of costs	—		—		1,242
Stock options exercised	—		—		238

Purchase of treasury stock	(12,902)		(7,710)		(7,906)
Proceeds from the issuance of common stock through the employee stock purchase plan	362		398		417
Excise tax paid on purchase of treasury stock	(56)		—		—
Dividends paid	(10,051)		(9,688)		(9,304)
Net cash and cash equivalents used by financing activities	(22,647)		(17,000)		(15,313)
Increase (decrease) in cash and cash equivalents	1,248		52		(1,576)
Cash and cash equivalents:
Beginning of year	652		600		2,176
Ending of year	$	1,900	$	652	$	600

Supplemental Disclosures
Noncash financing activities:
Increase (decrease) in maximum cash obligation related to ESOP shares	$	3,404	$	(6,158)	$	998

Note 16.Commitments and Contingencies

Concentrations of credit risk: The Bank’s loans, commitments to extend credit, unused lines of credit and outstanding letters of credit have been granted to customers within the Bank's market area. Investments in securities issued by state and political subdivisions within the state of Iowa totaled approximately $149.47 million. The concentrations of credit by type of loan are set forth in Note 3 to the Consolidated Financial Statements. Outstanding letters of credit were granted primarily to commercial borrowers. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent upon the economic conditions in Johnson, Linn and Washington Counties, Iowa.

Contingencies: In the normal course of business, the Company and its subsidiaries are subject to pending and threatened legal actions, some of which seek substantial relief or damages. While the ultimate outcome of such legal proceedings cannot be predicted with certainty, after reviewing pending and threatened litigation with counsel, management believes at this time that the outcome of such litigation will not have a material adverse effect on the Company’s business, financial conditions, or results of operations.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Financial instruments with off-balance sheet risk: The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, credit card participations and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets.

The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, credit card participations and standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Bank’s commitments at December 31, 2024 and 2023 is as follows:


	2024		2023
	(Amounts In Thousands)
Firm loan commitments and unused portion of lines of credit:
Home equity loans	$	84,715	$	84,939
Credit cards	76,671		73,677
Commercial, real estate and home construction	153,208		245,208
Commercial lines and real estate purchase loans	272,181		282,037
Outstanding letters of credit	13,867		7,654

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management's credit evaluation of the party. Collateral held varies, but may include accounts receivable, crops, livestock, inventory, property and equipment, residential real estate and income-producing commercial properties. Credit card commitments are the unused portion of the holders' credit limits. Such amounts represent the maximum amount of additional unsecured borrowings.

Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and, generally, have terms of one year or less. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Bank holds collateral, which may include accounts receivable, inventory, property, equipment, and income-producing properties, supporting those commitments if deemed necessary. In the event the customer does not perform in accordance with the terms of the agreement with the third party, the Bank would be required to fund the commitment. The maximum potential amount of future payments the Bank could be required to make is represented by the contractual amount shown in the summary above. If the commitment is funded the Bank would be entitled to seek recovery from the customer. At December 31, 2024 and 2023, no amounts have been recorded as liabilities for the Bank’s potential obligations under these guarantees.

Lease commitments: The Company leases certain facilities under operating leases. The minimum future rental commitments as of December 31, 2024 for all non-cancellable leases relating to Bank premises were as follows:


Year ending December 31:	(Amounts In Thousands)
2025	315
2026	318
2027	322
2028	289
2029	72
Thereafter	—
	$	1,316

Rent expense was $0.36 million, $0.36 million and $0.41 million for the years ended December 31, 2024, 2023 and 2022, respectively.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 17.Derivative Financial Instruments

In the normal course of business, the Bank may use derivative financial instruments to manage its interest rate risk. These instruments carry varying degrees of credit, interest rate and market or liquidity risks. Derivative instruments are recognized as either assets or liabilities in the accompanying consolidated financial statements and are measured at fair value. The Bank’s objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amount to be exchanged between the counterparties. The Bank is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. The Bank minimizes this risk by entering into derivative contracts with large, stable financial institutions. The Bank has not experienced any losses from nonperformance by counterparties. The Bank monitors counterparty risk in accordance with the provisions of ASC 815. In addition, the Bank’s interest rate-related derivative instruments contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by credit ratings of each counterparty. The Bank entered into one interest rate swap agreement in November 2023 and was required to pledge a US Treasury in the amount of approximately $250 thousand and $500 thousand of collateral as of December 31, 2024 and 2023, respectively.

Cash Flow Hedges: The Bank executed one forward-starting interest rate swap transaction on November 28, 2023. The interest rate swap transaction had an effective date of December 15, 2023, and an expiration date of May 15, 2025, effectively converting variable rate debt to fixed rate debt. For accounting purposes, this swap transaction was designated as a cash flow hedge of the changes in cash flows attributable to changes in the effective federal funds rate, the benchmark interest rate being hedged, associated with the interest payments made on an amount of the Bank’s debt principal equal to the then-outstanding swap notional amount. The underlying principal balance will be matched to future planned advances related to a large customer construction project, however, the FHLB advances will remain equal to the notional amount of the swap making it probable that sufficient effective federal funds rate based interest payments would exist through the maturity date of the swap.

The table below identifies the balance sheet category and fair value of the Bank’s derivative instrument designated as a cash flow hedge as of December 31, 2024 and 2023:

Notional
Amount

Fair
Value

Balance
Sheet
Category

Maturity

(Amounts in Thousands)

December 31, 2024

Interest rate swap

42,150

(93)

Other Liabilities

5/15/2025

December 31, 2023

Interest rate swap

2,100

(233)

Other Liabilities

5/15/2025

The table below identifies the losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the year ended December 31, 2024 and 2023:



	Recognized in Other Comprehensive Loss		Reclassified from AOCI into Income			Recognized in Income on Derivatives
	Amount of Gain (Loss)		Category	Amount of Gain (Loss)		Category	Amount of Gain (Loss)
	(Amounts in Thousands)
December 31, 2024
Interest rate swap	$	106	Interest Expense	$	—	Other Income	$	—

December 31, 2023
Interest rate swap	$	(177)	Interest Expense	$	—	Other Income	$	—

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 18.Segment Reporting

The Company conducts operations through one reportable segment which is determined by the Senior Executive Committee, which is designated the chief operating decision maker, based upon information provided about the Company's products and services offered, primarily banking operations. The Executive Committee consists of the Chief Executive Officer, Chief Financial Officer and President/Chief Operating Officer. The segment is also distinguished by the level of information provided to the Executive Committee, who uses such information to review performance of various components of the business (such as branches), which are then aggregated if operating performance, products/services, and customers are similar. The Executive Committee will evaluate the financial performance of the Company's business components such as by evaluating revenue streams, significant expenses, and budget to actual results in assessing the Company's segment and in the determination of allocating resources. The Executive Committee uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. The Executive Committee uses consolidated net income to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring of budget to actual results are used in assessing performance and in establishing compensation. Loans, investments, and deposits provide the revenues in the banking operation. Interest expense, credit loss expense, and payroll provide the significant expenses in the banking operation. All operations are domestic.

Accounting policies for segments are the same as those described in Note 1. Segment performance is evaluated using consolidated net income from the consolidated statements of income. Significant income and expenses are included on the consolidated statements of income. These include interest income, interest expense, net interest income, and noninterest income. Significant expenses used in evaluating Company performance are credit loss expense and salaries and employee benefits which are included on the consolidated statements of income.

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HILLS BANCORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Note 19.Subsequent Events

Subsequent events have been evaluated through March 14, 2025.

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Item 9.			Changes In and Disagreements with Accountants on Accounting and Financial Disclosure

None.


Item 9A.			Controls and Procedures

Disclosure Controls and Procedures

As of the end of the period covered by this report, the Company carried out an evaluation under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Securities Exchange Act of 1934). In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, could provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgement in evaluating the cost-benefit relationship of possible controls and procedures. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that as a result of the material weaknesses in internal control over financial reporting described below in “Management’s Report on Internal Control over Financial Reporting” the Company’s internal controls over financial reporting as of December 31, 2024, were not effective.

Management’s Report on Internal Control over Financial Reporting

The Company’s management is responsible for establishing and maintaining an adequate system of internal control over financial reporting (as defined in Rule 13a-15(f) and Rule 15d-15(f) under the Securities Exchange Act of 1934). Internal control over financial reporting of the Company includes those policies and procedures that: (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions of the Company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the Company’s consolidated financial statements. Important features of the Company’s system of internal control over financial reporting include the adoption and implementation of written policies and procedures, careful selection and training of financial management personnel, a continuing management commitment to the integrity of the system and through examinations by an internal audit function that coordinates its activities with the Company’s Independent Registered Public Accounting Firm.

All internal control systems, no matter how well designed, have inherent limitations, including the possibility of human error and the circumvention of overriding controls. Accordingly, even effective internal control can provide only reasonable assurance with respect to financial statement preparation. Further, because of changes in conditions, the effectiveness of internal control may vary over time.

The Company’s management conducted an evaluation of the effectiveness of the Company’s internal controls over financial reporting as of December 31, 2024. Management’s assessment is based on the criteria described in “Internal Control – Integrated Framework” issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this assessment, the Company’s management concluded that the Company’s internal controls over financial reporting were not effective as of December 31, 2024. A material weakness is a control deficiency, or combination of control deficiencies, that results in a more than remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. Material weaknesses were identified in the following areas:

•management review and activity-level controls over the period-end financial reporting process;

•the segregation of duties, review, posting, and approval of manual journal entries; and

•the identification, prior approval, and disclosure of related party transactions.

Notwithstanding the material weaknesses, the Company’s management, including the CEO and CFO, has concluded that the consolidated financial statements, included in this Annual Report on Form 10-K, for the year ended December 31, 2024, fairly present, in all material respects, the Company's financial condition, results of operations and cash-flows for the periods presented in conformity with generally accepted accounting principles.

Attestation Report of the Registered Public Accounting Firm

Our independent auditor, Forvis Mazars, LLP, a registered public accounting firm, has issued its report on its audit of our internal control over financial reporting. Forvis Mazars, LLP’s attestation report contains an adverse opinion on the effectiveness of the Company’s internal control over financial reporting. This report appears on pages 59-60.

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Reference is made to the Report of Independent Registered Public Accounting Firm included in this Annual Report.

Remediation Plan

The Company has initiated certain remedial measures to strengthen its controls as a result of the material weaknesses noted above. These include continued review of the overall design of its internal control environment, as well as the design and implementation of additional internal controls over the specific areas where material weaknesses were identified as detailed above.

The actions the Company is taking under its remediation plan are subject to ongoing management review and are also subject to Audit Committee oversight.

Each material weakness identified above cannot be considered remediated until the applicable remedial controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.

Changes in Internal Control over Financial Reporting

Except as otherwise discussed above, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting, including any corrective actions with regard to the control deficiencies that led to the material weaknesses in the Company’s internal controls over financial reporting identified above.


Item 9B.			Other Information

10b5-1 Securities Trading Plans

Not applicable.

PART III


Item 10.			Directors, Executive Officers and Corporate Governance

The information required by Item 10 of Part III is presented under the items entitled “Information Concerning Nominees for Election as Directors,” "Information Concerning Directors other than Nominees," "Corporate Governance and Board of Directors," and “Delinquent Section 16(a) Reports” in the Company’s Definitive Proxy Statement dated March 21, 2025 for the Annual Meeting of Stockholders on April 21, 2025. Such information is incorporated herein by reference.

The Company has a Code of Ethics in place covering its Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer. A copy of the Company’s Code of Ethics will be provided free of charge, upon written request to:

Anthony Roetlin

Treasurer

Hills Bancorporation

131 Main Street

PO Box 160

Hills, Iowa 52235

Information about our Executive Officers is incorporated into this section by reference to Part I, Item 1 of this Form 10-K.

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Item 11.			Executive Compensation

The information required by Item 11 of Part III is presented under the items entitled “Compensation Discussion and Analysis,” “Summary of Cash and Certain Other Compensation Paid to the Named Executive Officers,” "Risk Management and Compensation Policies and Practices," “Compensation and Incentive Stock Committee Interlocks and Insider Participation,” "Schedule of Director Fees," "Director Compensation Table," and “Compensation and Incentive Stock Committee Report” in the Company’s Definitive Proxy Statement dated March 21, 2025 for the Annual Meeting of Stockholders on April 21, 2025. Such information is incorporated herein by reference.


Item 12.			Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The information required by Item 12 of Part III is presented under the item entitled “Security Ownership of Certain Beneficial Owners and Management” in the Company’s Definitive Proxy Statement dated March 21, 2025 for the Annual Meeting of Stockholders on April 21, 2025. Such information is incorporated herein by reference.

The following table sets forth information regarding the Company’s equity compensation plan as of December 31, 2024, all of which relates to stock options issued under stock option plans approved by stockholders of the Company.


	Number of securities to be issued upon exercise of outstanding options, warrants and rights	Weighted-average exercise price of outstanding options, warrants and rights		Number of securities remaining available for future issuance under equity compensation plans [excluding securities reflected in column (a)]
Plan Category	(a)	(b)		(c)
Equity compensation plans approved by security holders	9,333	$	64.27	162,144
Equity compensation plans not approved by security holders	—	—		—
Total	9,333	$	64.27	162,144


Item 13.			Certain Relationships and Related Transactions, and Director Independence

The information required by Item 13 of Part III is presented under the items entitled “Corporate Governance and the Boards of Directors,” and “Compensation and Incentive Stock Committee Interlocks and Insider Participation” in the Company’s Definitive Proxy Statement dated March 21, 2025 for the Annual Meeting of Stockholders on April 21, 2025. Such information is incorporated herein by reference.


Item 14.			Principal Accounting Fees and Services

Information required by this item is contained in the Company’s Definitive Proxy Statement dated March 21, 2025 for the Annual Meeting of Shareholders on April 21, 2025, under the heading “Audit Committee,” which information is incorporated herein by this reference.

The three additional data elements required to be tagged by a registrant that files financial statements using Inline XBRL are as follows:

•Forvis Mazars, LLP

•Springfield, Missouri

•PCAOB ID: 686

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PART IV


Item 15.			Exhibits, Consolidated Financial Statement Schedules

Form 10-K

(a)

Financial Statements

Reference

Independent registered public accounting firm's report on the financial statements

Page 57-60

Consolidated balance sheets as of December 31, 2024 and 2023

Page 61

Consolidated statements of income for the years ended December 31, 2024, 2023, and 2022

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Consolidated statements of comprehensive income for the years ended December 31, 2024, 2023, and 2022

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Consolidated statements of stockholders' equity for the years ended December 31, 2024, 2023, and 2022

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Consolidated statements of cash flows for the years ended December 31, 2024, 2023, and 2022

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Notes to consolidated financial statements

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Financial Statements Schedules

All schedules are omitted because they are not applicable or not required, or because the required information is included in the consolidated financial statements or notes thereto.

(b)

Exhibits

3.1

Restated Articles of Incorporation incorporated by reference from the Company's Form 10-K (Exhibit 3.1) filed March 5, 2024.

3.2

Amended and Restated ByLaws incorporated by reference from the Company's Form 10-K (Exhibit 3.2) filed March 5, 2024.

4.1

Description of Registered Securities, incorporated by reference from the Company's Form 10-K (Exhibit 4.1) filed with the Commission on March 6, 2020.

10.1

2010 Stock Option and Incentive Plan, incorporated by reference from Registrant’s Form S-8 filed June 29, 2012.

10.2

2020 Stock Option and Incentive Plan, incorporated by reference from Registrant’s Form 10-Q filed with the Commission on May 4, 2020.

10.3

Form of non-employee Director Stock Option Grant Agreement (Used for 2010 and 2020 Stock Option and Incentive Plan Awards).

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Table of Contents

10.4

Form of Restricted Stock Award Agreement use for Company NEOs under the 2010 and 2020 Stock Option and Incentive Plans – 5 Year vesting provision, incorporated by reference from Registrant’s Annual Report on Form 10-K (Exhibit 10.4) filed March 5, 2019.

10.5

Form of Restricted Stock Award Agreement use for Company NEOs under the 2010 and 2020 Stock Option and Incentive Plans – 8 Year vesting provision, incorporated by reference from Registrant’s Annual Report on Form 10-K (Exhibit 10.5) filed March 5, 2019.

10.6

Form of Director Deferred Compensation Plan Agreement is attached on Page 131.

Statement Regarding Computation of Basic and Diluted Earnings Per Share. (Note: Statement included in Note 1 under Item 8 of Part II above)

Insider Trading Policies and Procedures is attached on Page 138.

Subsidiary of the Registrant is attached on Page 152.

23.1

Consent of Independent Registered Public Accounting Firm is attached on Page 153. Forvis Mazars, LLP

31.1

Certification under Section 302 of the Sarbanes-Oxley Act of 2002 on Page 154.

31.2

Certification under Section 302 of the Sarbanes-Oxley Act of 2002 on Page 155.

Certifications under Section 906 of the Sarbanes-Oxley Act of 2002 on Page 156.

101.INS

XBRL Instance Document (1)

101.SCH

XBRL Taxonomy Extension Schema Document

101.CAL

XBRL Taxonomy Extension Calculation Linkbase Document

101.LAB

XBRL Taxonomy Extension Label Linkbase Document

101.PRE

XBRL Taxonomy Extension Presentation Linkbase Document

101.DED

XBRL Taxonomy Extension Definitions Linkbase Document

(1) The instance document does not appear in the interactive data file because its XBRL tags are embedded within the inline XBRL document.

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Table of Contents

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


		HILLS BANCORPORATION
Date:	March 14, 2025	By: /s/Lisa A. Shileny
		Lisa A. Shileny, Director, President and Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.


Date:	March 14, 2025	By: /s/Lisa A. Shileny
		Lisa A. Shileny, Director, President and Chief Executive Officer

Date:	March 14, 2025	By: /s/Anthony V. Roetlin
		Anthony V. Roetlin, Treasurer, Chief Financial Officer and Chief Accounting Officer

Date:	March 14, 2025	By: /s/Dwight O. Seegmiller
		Dwight O. Seegmiller, Director, President and Chief Executive Officer Emeritus

Date:	March 14, 2025	By: /s/Michael S. Donovan
		Michael S. Donovan, Director

Date:	March 14, 2025	By: /s/Kirsten H. Frey
		Kirsten H. Frey, Director

Date:	March 14, 2025	By: /s/Michael E. Hodge
		Michael E. Hodge, Director

Date:	March 14, 2025	By: /s/Emily A. Hughes
		Emily A. Hughes, Director

Date:	March 14, 2025	By: /s/Casey L. Peck
		Casey L. Peck, Director

Date:	March 14, 2025	By: /s/John W. Phelan
		John W. Phelan, Director

Date:	March 14, 2025	By: /s/Ann M. Rhodes
		Ann M. Rhodes, Director

Date:	March 14, 2025	By: /s/James C. Schmitt
		James C. Schmitt, Director

Date:	March 14, 2025	By: /s/Amy E. T. Sparks
		Amy E. T. Sparks, Director

Date:	March 14, 2025	By: /s/William A. Wever II
		William A. Wever II, Director

Date:	March 14, 2025	By: /s/Thomas R. Wiele
		Thomas R. Wiele, Director

Date:	March 14, 2025	By: /s/Sheldon E. Yoder
		Sheldon E. Yoder, Director

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EXHIBIT 10.3

HILLS BANCORPORATION

2020 STOCK OPTION AND INCENTIVE PLAN

GRANT OF STOCK OPTION

[Nonemployee Director Option Award]

Date of Grant: _________, 20__

THIS GRANT, dated as of the date of grant first stated above (the “Date of Grant”), is delivered by Hills Bancorporation, an Iowa corporation (“Hills”) to _______________ (the “Grantee”), who is a non-employee director of Hills or one of its subsidiaries.

WHEREAS, on______________, 20__, the stockholders of Hills approved the Hills Bancorporation 2020 Stock Option and Incentive Plan (the “Plan”), as previously adopted by the Board of Directors of Hills (the “Board”);

WHEREAS, the Plan provides for the granting of incentive stock options and non-incentive stock options by a committee to be appointed by the Board (the “Committee”) to directors, officers and employees of Hills or any subsidiary of Hills to purchase shares of the common stock of Hills (the “Stock”), in accordance with the terms and provisions thereof; and

WHEREAS, the Committee considers the Grantee to be a person who is eligible for a grant of non-incentive stock options under the Plan, and has determined that it would be in the best interest of Hills to grant the options documented herein.

NOW, THEREFORE, the parties hereto, intending to be legally bound hereby, agree as follows (capitalized terms, unless otherwise defined, have the meaning set forth in the Plan):

1.Grant of Option.

Subject to the terms and conditions hereinafter set forth, Hills, with the approval and at the direction of the Committee, hereby grants to the Grantee, as of the Date of Grant, an option to purchase up to _________shares of Stock at a price of $____per share. The fair market value of each share of Stock on the Date of Grant is $____per share. Such option is hereinafter referred to as the “Option” and the shares of Stock purchasable upon exercise of the Option are hereinafter sometimes referred to as the “Option Shares.” The Option is not intended by the parties hereto to be an incentive stock option (as such term is defined under section 422 of the Internal Revenue Code of 1986).

1.Vesting; Right to Exercise Option.

The Option shall become exercisable in full on____________, 20___, the fifth anniversary of the Date of Grant, the Grantee having the right hereunder to purchase from Hills the Option Shares upon exercise of the Option.

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1.Exercise of Options.

(a)The Grantee may exercise the Option with respect to all or any part of the number of Option Shares then exercisable hereunder by giving the Treasurer of Hills written notice of intent to exercise. The notice of exercise shall specify the number of Option Shares as to which the Option is to be exercised and the date of exercise thereof, which date shall be at least five days after the giving of such notice unless an earlier time shall have been mutually agreed upon. The Option expires at the end of business on_______, _____.

a.Full payment by the Grantee of the option price for the Option Shares purchased shall be made on or before the exercise date specified in the notice of exercise in cash, or, with the prior written consent of the Committee, in whole or in part through the surrender of previously acquired shares of Stock at their fair market value on the exercise date.

On the exercise date specified in the Grantee’s notice or as soon thereafter as is practicable, Hills shall cause the Option Shares to be issued in book entry form and registered in the name of the Grantee promptly (out of theretofore unissued Stock or reacquired Stock, as Hills may elect) upon full payment for such Option Shares. The obligation of Hills to deliver Stock shall, however, be subject to the condition that if at any time the Committee shall determine in its discretion that the listing, registration or qualification of the Option or the Option Shares upon any securities exchange or under any state or federal law, or the consent or approval of any governmental regulatory body, is necessary or desirable as a condition of, or in connection with, the Option or the issuance or purchase of Stock there under, the Option may not be exercised in whole or in part unless such listing, registration, qualification, consent or approval shall have been effected or obtained free of any conditions not acceptable to the Committee.

a.If the Grantee fails to pay for any of the Option Shares specified in such notice or fails to accept delivery thereof, the Grantee’s right to purchase such Option Shares may be terminated by Hills. The date specified in the Grantee’s notice as the date of exercise shall be deemed the date of exercise of the Option, provided that payment in full for the Option Shares to be purchased upon such exercise shall have been received by such date.

1. No Rights of Stockholders.

Neither the Grantee nor any personal representative shall be, or shall have any of the rights and privileges of, a stockholder of Hills with respect to any shares of Stock purchasable or issuable upon the exercise of the Option, in whole or in part, prior to the date of exercise of the Option.

1.Non-Transferability of Option.

During the Grantee’s lifetime, the Option hereunder shall be exercisable only by the Grantee or any guardian or legal representative of the Grantee, and the Option shall not be transferable except, in case of the death of the Grantee, by will or the laws of descent and distribution, nor shall the Option be subject to attachment, execution or other similar process. In the event of: (a) any attempt by the Grantee to alienate, assign, pledge, hypothecate or otherwise dispose of the Option, except as provided for herein, or (b) the levy of any attachment, execution

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or similar process upon the rights or interest hereby conferred, Hills may terminate the Option by notice to the Grantee and it shall thereupon become null and void.

1.Restrictions Upon Sale of Shares.

6.1 - Offer for Sale to Corporation. If Grantee desires to sell or otherwise transfer any or all of his or her Option Shares, Grantee shall first offer the same for sale to Hills by giving to Hills written notice, delivered to the President or Secretary of Hills, designating the number of shares of Option Shares desired to be sold or otherwise transferred, the number of the certificate or certificates therefore, the name and residence address of any other intended transferee or transferees, if any, and the price at which the stock is proposed to be sold to such transferee or transferees.

6.2 - Acceptance of Offer by Corporation. The Board of Directors of Hills shall within thirty (30) days after receipt of said offer of sale and determination of fair market value as provided in Section 6.7 below notify the offeror in writing whether it desires to purchase the Option Shares so offered for sale at the purchase price as hereinafter defined. In the event that the Board of Directors notifies the offeror of its acceptance of the offer for sale, said notification shall specify a date not less than five (5) nor more than fifteen (15) days after the date of such notice as the date on which the stock will be taken up and payment made therefore at the office of Hills. Upon the consummation of the purchase and payment of the price therefore and delivery of the cash payment hereinafter provided for, the stock purchased shall thereafter be held as treasury stock or shall be retired, as the Board of Directors shall direct. If Hills shall not purchase and pay for all of the Option Shares so offered for sale, it shall be deemed to have rejected said offer, as to any Options Shares not so purchased and paid for.

6.3 - Offer to Corporation in Case of Bankruptcy. In the event of bankruptcy or insolvency of the Grantee or in the event of any levy or attachment of the Option Shares of Grantee in Hills or the interest represented thereby or any right or interests therein or there under, Grantee shall be deemed to have offered his or her stock for sale to Hills as of the date Hills receives notice of such bankruptcy, insolvency, levy or attachment, whereupon Hills shall have the first option to purchase said shares of stock in the manner and during the time as provided in the foregoing Sections 6.1 and 6.2.

6.4 - Purchase by Corporation upon Death of Grantee. Upon the death of a Grantee, Hills, during the period commencing two (2) months after the date of the appointment of an administrator or executor of his or her estate (hereinafter called "personal representative") and ending twelve (12) months after the date of such appointment, shall purchase and the estate or other successors of Grantee shall sell all of the stock of Grantee for the purchase price as hereinafter defined, unless, in the opinion of counsel for the estate, such purchase would not qualify as a redemption under Section 302 of the Internal Revenue Code of 1986 or similar provisions of subsequent enactments.

6.5 - Sale to Corporation to Pay Debts and Expenses. Notwithstanding the provisions of Section 6.4 hereof, the personal representative of Grantee may, within two (2) months following his appointment, offer such part or all of the stock of decedent for

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sale to Hills as does not exceed in value the sum of (1) the estate, inheritance, legacy and succession taxes (including any interest collected as a part of such taxes) imposed because of the decedent's death and (2) the amount of funeral and administration expenses allowable as deductions to the estate under Section 2053 of the Internal Revenue Code of 1986 or subsequent similar enactments. Such offer shall be made only if the value (for Federal Estate Tax purposes) of all the stock of such Corporation, or of such Corporation and of other companies, equals or exceeds the amounts prescribed by Section 303(b) (2) of the Internal Revenue Code of 1986 or subsequent similar enactments, and all other requirements for treatment of the payment therefore as a distribution in full payment in exchange for such stock, are met. The Corporation, unless by law prohibited, shall accept such offer and shall pay the purchase price as hereinafter provided in cash.

6.6 - Purchase Price. The term "purchase price" as used in this Agreement shall mean the "fair market value" of the share or shares of stock offered for sale as of the date such offer of sale is received by Hills or by Grantee, as the case may be.

6.7 - Fair Market Value. Whenever in this Agreement the term "fair market value" is used, the fair market value of a share of stock shall be determined by the reference to the most recent stock valuation reporting the value of the Company’s common stock prepared by an independent appraiser, as required in connection with Hills Bank and Trust Employee Stock Ownership Plan.

6.8 – Payment of Purchase Price. The purchase price to be paid by the Corporation or by any stockholder when purchasing stock pursuant to the provisions of this Agreement, shall be payable in cash and in full on the date of settlement for and delivery of the stock.

6.9 – Failure of Corporation and Stockholders to Purchase. Upon receipt of written notice of the Corporation’s refusal to purchase the share or shares offered to them for sale, or if the Corporation shall not purchase and pay for such share or shares of stock at the determined purchase price and upon the terms and conditions and within in the time limitations hereinbefore prescribed, then the Grantee may sell or otherwise transfer the same to, and only to, the proposed transferee, if any, at the proposed price, but if said sale or transfer be not then made, the provisions of this Agreement shall again apply.

1.Employment Not Affected.

The granting of neither the Option nor its exercise shall not be construed as granting to the Grantee any right to continue the Grantee’s service on the Board of the Company or any of its subsidiaries. Except as may otherwise be limited by a written agreement between Hills and the Grantee, the right of Hills to terminate at will the Grantee’s service on the Board or other relationship with Hills at any time (whether by dismissal, discharge, retirement or otherwise) is specifically reserved by Hills, and acknowledged by the Grantee.

1.Amendment of Option.

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The Option may be amended by the Board or the Committee at any time (i) if the Board or the Committee determines, in its sole discretion, that amendment is necessary or advisable in the light of any addition to or change in the Internal Revenue Code of 1986 or in the regulations issued there under, or any federal or state securities law or other law or regulation, which change occurs after the Date of Grant and by its terms applies to the Option; or (ii) other than in the circumstances described in clause (i), with the consent of the Grantee.

1.Notice.

Any notice to Hills provided for in this instrument shall be addressed to it in care of its President at its executive offices at Hills, Iowa, and any notice to the Grantee shall be addressed to the Grantee at the current address shown on the payroll records of the Employer. Any notice shall be deemed to be duly given if and when properly addressed and posted by registered or certified mail, postage prepaid.

1.Incorporation of Plan by Reference.

The Option is granted pursuant to the terms of the Plan, the terms of which are incorporated herein by reference, and the Option shall in all respects be interpreted in accordance with the Plan. The Committee shall interpret and construe the Plan and this instrument, and its interpretations and determinations shall be conclusive and binding on the parties hereto and any other person claiming an interest hereunder, with respect to any issue arising hereunder or there under.

1.Governing Law.

The validity, construction, interpretation and effect of this instrument shall exclusively be governed by and determined in accordance with the law of the State of Iowa, except to the extent preempted by federal law, which shall to the extent govern.

IN WITNESS WHEREOF, Hills has caused its duly authorized officer to execute and attest this grant of the Option, and to apply the corporate seal hereto, and the Grantee has placed his or her signature hereon, effective as of the Date of Grant.

HILLS BANCORPORATION

By: ______________________________________

ACCEPTED AND AGREED TO:

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By: ______________________________________

Grantee

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EXHIBIT 10.6

HILLS BANCORPORATION

BOARD OF DIRECTOR DEFERRED

COMPENSATION PLAN AGREEMENT

THIS AGREEMENT, entered into this____ day of _____ , 20___, between Hills Bancorporation (“Company”) a Corporation organized under the laws of the State of Iowa and _______________(“Director”).

In consideration of the agreements hereinafter contained, the parties hereto agree as follows:

1.The Company agrees to provide to the Director a deferred compensation arrangement in conjunction with the Director’s role as a member of the Board of Directors of the Company and as a member of the Board of Directors of the Company’s subsidiary, Hills Bank & Trust (the “Bank”).

2.The Director shall be given the opportunity to elect to reduce the directors fees (including the Director’s retainer, as well as any meeting fees for attending meetings of the Board of Directors of Hills, the Board of Directors of the Bank, or any committee of either Board) paid to the Director by the Company for serving as a member of the Boards of Directors of the Company and the Bank, by executing a compensation reduction agreement on a form provided by the Company. Said agreement shall be executed not later than the close of the calendar year preceding the year in which said Agreement is to be effective (or, for a newly elected director, within thirty (30) days after he/she first becomes eligible to participate), and shall specify the amount and method of reduction in the compensation of the Director. The Company shall limit the amount that the Director can defer into the plan annually to no more than 50 percent of said Director’s annual compensation.

(a)The Company shall credit to a book reserve (“the Deferred Compensation Account”) established for this purpose, any such amounts that the Director elects to defer pursuant to paragraph 2 above.

(b)The Company shall not be required to set aside or in any other way fund any amounts credited to the book reserve established pursuant to this agreement. Such reserve shall constitute an obligation on the part of the Company that shall be satisfied only from the general assets of the Company.

(c)Annual credits to the Deferred Compensation Account, including amounts described in paragraphs 2 and 3(d) shall be converted to units, or a fraction thereof, on the last day of the year for which the credit was made, with each unit being equivalent in value to the fair market value of a share of stock in Hills

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Bancorporation (hereinafter “stock unit”). The conversion to “stock units” shall be a book entry only and will not represent an actual purchase of stock by the Director.

(d)The Deferred Compensation Account shall also be credited on each date on which Hills Bancorporation pays a dividend with an amount that is the equivalent to the dividend that would have been received had the “stock units” credited to the Director’s Deferred Compensation Account on the previous December 31 been actual shares of stock in Hills Bancorporation.

(e)The “stock units” credited to the Directors Deferred Compensation Account shall be adjusted to reflect modifications to the common stock of Hills Bancorporation resulting from a merger, stock dividend or split, recapitalization, consolidation, spin‑off, combination or such other transaction that in the opinion of the employer would impact the “stock units” issued pursuant to this plan.

(f)For purposes of this Agreement, the fair market value of Hills Bancorporation common stock shall be the average of the beginning and end of year values of such stock as determined by the appraisals required in connection with Hills Bank and Trust Employee Stock Ownership Plan. The method of determining fair market value of Hills Bancorporation Common Stock hereunder may only be modified by Agreement of the parties to this Agreement.

4.Unless an election has been made to convert “stock units” to their cash equivalent as provided in Paragraph 10 hereof, the value of the Director’s Deferred Compensation Account at any given time shall be an amount equal to (1) the cumulative “stock units” credited to the account times the per share value as determined by the average of the beginning and end of year values of such stock as determined by the last appraisal described in paragraph 3(f); plus (2) any credits to the Deferred Compensation Account that have not yet been converted to “stock units”.

5.The value of the Deferred Compensation Account shall constitute the entire amount of deferred compensation due to the Director pursuant to this agreement.

6.The benefits to be paid to the Director shall be as follows:

(a)The Director’s Deferred Compensation Account shall be payable to the Director upon the occurrence of the earliest of the following events:

(i) a change of control of Hills Bancorporation resulting from either a change of ownership of Hills Bancorporation, a change of effective control of Hills Bancorporation, or a change in the ownership of a substantial portion of the assets of Hills Bancorporation, as such terms are defined in Treasury Regulation 1.409A-3(i)(5),

(ii) termination of the Director from the Board of Directors of the Company and the Bank, or

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(iii) when the Director reaches the age of seventy-two (72) years.

(a)The Director’s Deferred Compensation Account shall be paid to the Director in the following manner:

i)If the balance in the Director’s Deferred Compensation Account becomes payable as a result of the termination of the director’s service on the Board of Directors or the Director reaching age seventy‑two (72) (but not as a result of a change in control of the Company), and the balance is greater than $19,000 on December 31st of the year in which the account becomes payable, the account will be payable in five annual payments. The annual payments payable to the Director under this paragraph will be paid commencing as soon as administratively feasible after the end of the year in which the Director’s account becomes payable and shall continue each year thereafter until the final installment has been paid. The amount of each installment payment payable hereunder shall be determined by dividing the balance of the Director’s Deferred Compensation Account as of the end of each calendar year by the number of installment of payments remaining to be paid. All installment payments will be paid by the Bank as soon as administratively feasible following the end of each calendar year.

The Director’s Deferred Compensation Account shall be adjusted annually to reflect gains and losses as provided herein.

i)If the balance in the Director’s Deferred Compensation Account becomes payable as a result of a change of control of the Company, the balance in the account shall be paid to the Director in full on or as soon as is administratively feasible after the date of the closing of the change of control. The amount payable to the Director shall be the balance in the Director’s Deferred Compensation Account on December 31st of the preceding calendar year (including the adjustment for the value of any declared but unpaid dividends on Hills Bancorporation stock as of December 31st of that year).

ii)If the balance in the Director’s Deferred Compensation Account becomes payable as a result of the termination of the director’s service on the Board of Directors or the Director reaching age seventy‑two (72), and the balance does not exceed $19,000, the balance in the account shall be paid to the Director in full as soon as is administratively feasible after the end of the calendar year in which the account becomes payable. The amount payable to the Director shall be the balance in the Director’s Deferred Compensation Account on December 31st of the year in which the

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account becomes payable as determined hereunder (including the adjustment for the value of any declared but unpaid dividends on Hills Bancorporation stock as of December 31st of the year in which the account becomes payable).

(b)Notwithstanding the foregoing, if at the time an amount becomes distributable to the Director, the Company or the Bank is publicly traded on an established securities market or otherwise, the Director is a “specified employee” of the Company (as defined in Treasury Regulation Section 1.409A-1(i)), and if the amount distributable to the Director results from the Director’s separation from service with Bank, then the first payment due to the Director under this Paragraph 6 shall be deferred for a period extending not less than six months following the Director’s separation from service. This Paragraph is intended to comply with Internal Revenue Code Section 409A(a)(2)(B).

(c)The Director and Bank may mutually agree to change the form and timing of distributions provided in this Paragraph 6 provided that such change in form and timing:

i)may not accelerate the time or schedule of any distribution, except as provided in Section 409A of the Internal Revenue Code and the regulations thereunder;

ii)must delay the commencement of distributions for a minimum of five (5) years from the date the first distribution was originally scheduled to be made; and

iii)must take effect not less than twelve (12) months after the election is made.

7.In the event of the death of the Director prior to the complete payment of the Director’s Deferred Compensation Account, payments will commence, or continue to be made, to the beneficiary designated by the Director to receive such payments. A beneficiary may be designated or changed (without the consent of any prior beneficiaries) by the Director on a form provided by the Bank. If no such beneficiary has been designated by the Director, or if no designated beneficiary shall survive the Director, payments due pursuant to this plan shall be paid to the personal representative of the Director’s Estate.

8.Any conversion elections available to the Director during his lifetime shall be likewise available to the Director’s designated beneficiary or the personal representative of the Director’s estate, as the case may be, after the death of the Director.

9.If payments are to be made to a beneficiary due to the death of the Director, hereinafter primary beneficiary, said primary beneficiary shall have the right to designate a beneficiary to receive such payments upon the death of the primary beneficiary.

10.

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(a)The Director shall have the option to convert all or any part of the stock units in the Director’s Deferred Compensation Account to their cash equivalent at any time after the Director (i) reaches the age of sixty (60), (ii) the Director’s service on the Board of Directors of the Company is terminated for any reason, or (iii) at any time after there is a change in the control of the ownership of the Company or a sale of a significant portion of the assets of the Company.

(b)The election to convert the stock units in the Director’s Deferred Compensation account to their cash equivalent may, at the option of the Director, be effective upon the occurrence of any of the three events which give rise to the Director’s right to convert the stock units in the Director’s Deferred Compensation Account to a cash equivalent or December 31st of any year following the occurrence of any of said three events including December 31st of the year in which anyone of said three events occurs. The Director’s election to convert the stock units in the Director’s Deferred Compensation Account to their cash equivalent must be delivered in writing to the Company and must specify the number of “stock units” to be converted and the date on which the Employee elects to have the conversion take place. The conversion of “stock units” to their cash equivalent shall be at the value of the stock units as determined under paragraph 3(f) hereof. If the Director elects to convert stock units in the Director’s Deferred Compensation Account to their cash equivalent at any date other than December 31st, the stock value for purposes of said conversion shall be based on the stock value as of December 31st of the year prior to the year in which such conversion option is elected. Provided, however, if on the conversion date the stock of the Company is traded on an established security exchange, or in the event the stock in the Company is converted into stock or exchanged for stock in any acquiring corporation whose stock is traded on an established security exchange, and therefore has a readily established market value, then such conversion shall be based upon said market value as of the close of the trading day that it is converted.

(c)Any of the Director’s Deferred Compensation Account which is held in cash equivalents as of January 1st of each year shall be adjusted as of December 31st of the same year, said adjustment to be made by adding to said January 1st balance an amount equal to interest on the average daily balance in said account during the year at the National Prime Rate as reported by the Wall Street Journal as of December 31st of the previous year.

1.Nothing contained in this agreement and no action taken pursuant to the provisions of this agreement shall create or be construed to create a trust of any kind, or a fiduciary relationship between the Company and the Director, the Director’s designated beneficiary or any other person. In the event that the Company elects to fund any obligation due

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under this agreement, such funds shall continue for all purposes to be a part of the general funds of the Company and no person other than the Company shall by virtue of the provisions contained in this agreement have any interest in such funds. To the extent that any person acquires a right to receive payments from the Company pursuant to this agreement, such right shall be no greater than the right of any unsecured general creditor of the Company.

1.The rights of the Director or any other person to the payment of deferred compensation or other benefits under this agreement shall not be assigned, pledged, or encumbered except by will or by the laws of descent and distribution.

1.All distributions made under this agreement shall be paid in cash, subject to any required federal or state tax withholding. The number of “stock units” in a Director’s Deferred Compensation Account shall be reduced, as of the date of each cash distribution from said account, by the number of “stock units” necessary to equal such cash distribution valued, as of December 31st of the year preceding the calendar year in which the cash distribution is made, at the average of the beginning of year and end of year values of the Company’s common stock reported pursuant to the independent appraisal required in connection with the Hills Bank and Trust Company Employee Stock Ownership Plan. The Director shall not have the right to receive a distribution of shares of stock or any other property.

1.Nothing contained herein shall be construed as conferring upon the Director the right to continue to serve as a member of the Board of Directors of the Company.

1.The Company shall have the full power and authority to interpret, construe, and administer this agreement and the Company’s interpretation and construction thereof, and actions thereunder, including any valuation of the deferred compensation account, the amount of the payment to be made therefrom, or the recipient of the payment to be made therefrom shall be binding and conclusive on all persons for all purposes.

1.The Company reserves the right to discontinue the Director’s option to elect a salary reduction amount at any time prior to the Director’s execution of the salary reduction agreement.

1.This agreement shall be construed in accordance with and governed by the law of the State of Iowa.

IN WITNESS WHEREOF, the Company has caused this Agreement to be executed by its duly authorized officers and director as of the _____ day of _______________, 20__.

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HILLS BANCORPORATION DIRECTOR

By:________________________________

Name: ____________________

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EXHIBIT 19

HILLS BANCORPORATION

INSIDER TRADING POLICY

FOR

DIRECTORS AND EXECUTIVE OFFICERS

The following policy has been adopted by Hills Bancorporation’s Board of Directors regarding trading in Hills Bancorporation stock by directors and executive officers. It serves as a good summary of securities law restrictions and provides a practical pre-clearance approach to avoid potential problems.

The purpose of this policy statement is to provide guidance to directors and executive officers concerning investments in the Company’s securities. Complex securities laws require timely reporting, restrict the manner of sale, and create potential personal liability in connection with such transactions. Inadvertent violations also could result in an embarrassment and the loss of investor confidence in the Company.

Generally, because of the significant adverse consequences that could result from inadvertent violations of the securities laws, directors and executive officers must inform the Chief Financial Officer (CFO) or equivalent, or Director of Accounting and obtain clearance prior to engaging in any transaction involving the Company’s securities. The foregoing considerations and policies also are applicable to the families of directors and executive officers who are often presumed to have preferential access to inside information.

This memorandum and the procedures described in it are designed to carry the Board’s policy into practice.

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MEMORANDUM CONCERNING INSIDER OBLIGATIONS AND

LIABILITIES UNDER THE SECURITIES EXCHANGE

ACT OF 1934 AND THE SECURITIES ACT OF 1933

FOR DIRECTORS AND EXECUTIVE OFFICERS OF

HILLS BANCORPORATION

IMPORTANT WARNING

This Memorandum should be read with care. It pertains to your personal obligations and potential liabilities.

For your easy reference, an executive summary of your obligations and liabilities appears on the following page.

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EXECUTIVE SUMMARY OF

INSIDER OBLIGATIONS AND LIABILITIES

Possession of Inside Information - Rule 10b-5.

Before proceeding with any purchase or sale of the Company’s equity securities, you should consider whether you are aware of material inside (non-public) information that could affect the price of the common stock of the Company. If you are, you should refrain from engaging in the transaction until the Company has made the information public.

Directors and executive officers should always carefully consider the appropriateness of engaging in purchases or sales of the Company’s equity securities. To minimize the possibility of a violation of the securities laws, directors and executive officers must contact the Director of Accounting or, in their absence, the CFO or equivalent, before buying or selling any equity securities of the Company.

Reporting Obligations - Section 16(a).

As a director or executive officer, you are required by law, subject to certain limited exceptions, to report all transactions in the Company's equity securities to the Securities and Exchange Commission (“SEC”) and the Company. Generally, such reports must be filed by the end of the 2nd business day following the day on which the transaction occurred. See Part A, IV commencing on 6.

Short Swing Profit Rule.

Subject to certain exceptions, ANY combination of PURCHASE AND SALE or SALE AND PURCHASE of the Company's equity securities within 6 months of each other results in a violation of Section 16(b) and the “profit” must be paid over to the Company. It makes no difference whether you possess inside information or how long the shares being sold have been held. To calculate the “profit,” the highest priced sale will be matched with the lowest priced purchase. See Part A, II-III commencing on page 2.

Rule 144.

Directors and executive officers of the Company should consider themselves to be “affiliates” of the Company. Generally, this means that directors and executive officers may only sell the Company's common stock under the volume limitations of Rule 144 and in unsolicited brokers’ transactions or directly to a market maker, or otherwise in a transaction exempt from the registration requirements of the federal and state securities laws. Also, if the sales price exceeds $50,000 or the transaction involves the sale of more than 5,000 shares, affiliates relying on Rule 144 to sell Company equity securities must file Form 144 with the SEC at the time the sell order is placed with the broker or the sale to the market-maker is executed. See Part C commencing on page 10.

Company’s Compliance Program.

You are urged to familiarize yourself with the Company's compliance program. See Part D of this Memorandum. The basics of the program are that transactions in the Company’s equity securities must be pre-cleared through the Director of Accounting or CFO, who will oversee the preparation, with the assistance of the Company’s counsel when needed, of the applicable Form 4 or 5 and Form 144.

Purchases and Sales under the Company’s Dividend Reinvestment Plan and Stock Option and Incentive Plan.

If you are participating in the Company’s Dividend Reinvestment Plan (“DRIP Plan”) you need not pre-clear purchases of Company common stock made under the DRIP Plan but you must pre-clear sales of Company common stock acquired under the DRIP Plan.

Similarly, purchases of Company common stock upon exercise of an option award made to you under the Company’s 2020 Stock Option and Incentive Plan (the “Stock Plan”) do not implicate insider trading concerns under Rule 10b-5 and will generally be processed as and when requested by you in accordance with the terms of the Stock

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Plan and your award agreement, however sales by you of Company stock you acquire upon such exercises must be pre-cleared.

Acquisitions and dispositions of Company stock under the DRIP Plan and the Stock Plan are subject to the Reporting Obligations under Section 16(a) and the Company will monitor those reporting obligations and assist you in connection with compliance by preparing the required notice forms.

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TABLE OF CONTENTS

INTRODUCTION – HILLS BANCORPORATION POLICY REGARDING TRADING IN COMPANY SECURITIES ................................................................................................................................................................ 1

PART A - SECTION 16................................................................................................................................................ 1

I. INTRODUCTION TO SECTION 16........................................................................................................ 1

II. SHORT SWING LIABILITY .................................................................................................................. 2

III. TRANSACTIONS CREATING SHORT SWING LIABILITY OR

REPORTING OBLIGATIONS ............................................................................................................... 4

IV. REPORTING OBLIGATIONS................................................................................................................ 6

V. SELLING SHORT AND SALES AGAINST THE BOX ......................................................................8

VI. PENALTIES............................................................................................................................................. 8

PART B - RULE 10b-5 PROHIBITION AGAINST TRADING ON INSIDE

INFORMATION..............................................................................................................................................8

I. THE RULE.................................................................................................................................................8

II. PENALTIES.............................................................................................................................................. 9

PART C - RESTRICTIONS ON THE DISPOSITION OF COMPANY

COMMON STOCK BY DIRECTORS AND EXECUTIVE OFFICERS ..................................................10

I. THE SAFE HARBOR RULE...................................................................................................................10

II. FORM 144................................................................................................................................................11

III. SALES BY RELATED PERSONS OR ENTITIES...............................................................................11

PART D - COMPANY COMPLIANCE PROGRAM..................................................................................................12

I. CLEARING PROPOSED TRANSACTIONS.........................................................................................12

II. COMPLETION OF REPORTS.............................................................................................................. 12

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INSIDER OBLIGATIONS AND LIABILITIES

UNDER THE FEDERAL SECURITIES LAWS

INTRODUCTION – HILLS BANCORPORATION POLICY REGARDING TRADING IN

COMPANY SECURITIES

The purpose of this policy statement is to provide guidance to directors and executive officers concerning investments in the Company’s securities. Complex securities laws require timely reporting, restrict the manner of sale and create potential personal liability in connection with such transactions. Inadvertent violations also could result in an embarrassment to and loss of investor confidence in the Company.

Generally, directors and executive officers must inform the Director of Accounting or Chief Financial Officer and obtain their clearance prior to engaging in any transaction involving the Company’s securities. The foregoing considerations and policies also are applicable to the families and close associates of directors and executive officers who are often presumed to have preferential access to inside information.

This memorandum and the procedures described in it are designed to carry the Board’s policy into practice.

PART A – SHORT SWING PROFIT RULE AND SECTION 16.

I. INTRODUCTION TO SECTION 16.

By virtue of your status as a director or executive officer of Hills Bancorporation (the “Company”), you are subject to the reporting requirements of, and the trading prohibitions contained in, Section 16 of the Securities Exchange Act of 1934 (the “Act”). This portion of the memorandum was prepared to review and summarize:

1. The six month, short swing liability rule of Section 16(b);

2. The transaction reporting rules of Section 16(a); and

3. The prohibition against short sales contained in Section 16(c).

This memorandum is not intended to explain every aspect of Section 16. Rather, it focuses on those situations that you are likely to encounter as you consider a transaction in the Company’s equity securities. Sections II-IV of Part A of the Memorandum are arranged to reflect the following analysis which will be applied to evaluate a transaction under Sections 16(a) and (b):

1. Is the transaction a purchase or sale under Section 16(b)?

2. Is the transaction covered by an exemption from Section 16(b) liability?

3. Regardless of Section 16(b)’s applicability, does Section 16(a) require the transaction to be reported immediately or is it subject to annual reporting?

II. SHORT SWING LIABILITY.

A. The Rule.

Section 16(b) provides that the Company or, if the Company does not act, any shareholder may require a director or executive officer to pay to the Company any “profit” realized from any “purchase” and “sale,” or “sale” and “purchase,” of an equity security of the Company within a period of less than six months. This aspect of the securities laws is variously referred to as the “short swing liability,” “short swing profit,” or a “short swing transaction” rule.

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The short swing profit rule is designed to impose strict liability. Neither a director or executive officer’s intent nor the possession of material inside information is relevant to the application of the rule. Furthermore, the rule will be applied even though no actual economic profit is made by the officer with respect to the transactions that are matched. All that is required for liability is a qualifying “purchase” that can be matched with a “sale” at a higher price occurring within either six months after the purchase or six months prior to the purchase.

It is Company policy to require payment to the Company of all short swing profits.

B. Definitions.

To understand the scope of the short swing profit rule and certain exemptions that the SEC has provided by regulation, several key terms require definition. These definitions are applicable to the discussion of Sections 16(a), (b) and (c).

Equity Security of the Company

An “equity security of the Company” means the common stock of the Company or any derivative security relating to the Company.

Derivative Security Relating to the Company

A “derivative security relating to the Company” includes any option, warrant, convertible security, stock appreciation right, or similar right with a value derived from the value of the Company’s common stock.

The primary attribute of a derivative security is that its value is derived from the price of the Company’s common stock. Derivative securities are treated as the functional equivalent of the equity security to which they relate.

Options granted under the Company’s Stock Based Incentive Compensation Plan are derivative securities.

Coverage of Officers

Section 16 applies to a company’s officers consisting of its president and chief executive officer, executive vice presidents, principal financial and principal accounting officer, other officers in charge of a principal business unit or function and those who perform policy-making functions for the company. The Director of Accounting will maintain at all times a list of Company officers covered by Section 16.

Beneficial Ownership

Section 16 applies to transactions by a director or executive officer involving equity securities of the Company that the director or executive officer owns either directly or beneficially. Because the beneficial ownership rules determine the total amount of securities a director or executive officer is deemed to own, they are key to applying the provisions of the short swing profit and the reporting rules.

You are a “beneficial owner” of equity securities of the Company if you, directly or indirectly, through any contract, arrangement, understanding, relationship or otherwise, have or share a direct or indirect pecuniary interest in the Company’s equity securities. Having a “pecuniary interest” means possessing the opportunity, either directly or indirectly, to profit or share in any profit derived from a transaction in the equity securities of the Company.

The following are examples of equity securities of the Company which you are deemed to beneficially own and as to which you must file reports:

1. Stock held in your name or jointly with your spouse, including any stock held in a broker’s account;

2. Stock held by your spouse, including any stock held in a broker’s account;

3. Equity securities of the Company held by other members of your immediate family sharing the same household or by people not living in your household, but dependent on you for the majority of their support,

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such as a son or daughter in college (all such people together being considered a “member of your immediate family”).

4. Stock available for purchase under stock option grants;

5. Restricted Stock of the Company acquired by you under the Stock Based Incentive Compensation Plan;

6. Stock held in an IRA, KEOGH, SEP or other retirement account (including common stock held in an IRA or trust account by your spouse or another member of your immediate family);

7. Stock held in trusts in which you are either (i) the grantor with a right to revoke the trust without the consent of another person and you have or share investment control over the securities held by the trust, (ii) the trustee with a direct or indirect pecuniary interest in the securities held by the trust, or (iii) a beneficiary with investment control over the securities held by the trust; and

8. Your proportionate interest in the portfolio securities held by any general or limited partnership in which you are a general partner.

Because the rules to determine beneficial ownership of equity securities of the Company held in a trust are complex, please consult the Director of Accounting or CFO regarding any equity securities of the Company held in trust.

In the following circumstances, you will not be deemed to be the beneficial owner of equity securities of the Company by reason of your interest:

1. As a shareholder in a corporation whose portfolio of securities includes equity securities of the Company, provided that you do not have or share investment control over the portfolio and that you are not a controlling shareholder of the corporation;

2. As an investor in public mutual funds; and

3. In securities comprising part of a broad-based, publicly traded market basket or index of stocks that is approved for trading by the appropriate federal governmental authority.

III. TRANSACTIONS CREATING SHORT SWING LIABILITY OR REPORTING OBLIGATIONS.

If it is determined that a transaction involves an equity security of the Company that is beneficially owned by a director or executive officer, then it becomes necessary to determine if the transaction constitutes a purchase or sale. The definitions outlined above are vital to the analysis of whether a transaction involves an equity security of the Company that is beneficially owned by a director or executive officer. The definitions of purchases and sales for Section 16(b) purposes are considered below.

A. Purchases.

The concept of a “purchase” encompasses more than the mere acquisition of common stock of the Company as a result of an open market purchase through a broker or otherwise. The following are examples of transactions that are also considered purchases made by a director or executive officer:

1. The grant of a stock option, as well as the acquisition of the underlying stock, pursuant to the Company’s Stock Based Incentive Compensation Plan;

2. The award of restricted stock under the Company’s Stock Based Incentive Compensation Plan; or

3. Any purchase of the Company’s equity securities by a spouse or other member of your immediate family sharing your home.

B. Sales.

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Likewise, the concept of a “sale” encompasses more than the disposition of common stock of the Company in an open market sale through a broker or otherwise. Transactions that also are considered sales made by a director or executive officer include:

1.The sale of an equity security of the Company by a spouse or other member of your immediate family sharing your home;

1.The exercise of an option granted under the Company’s Stock Based Incentive Compensation Plan; and

3. The sale of stock by the director or executive officer following the exercise of an option.

C. Exemptions From Short Swing Liability for Company Plans.

Transactions involving the Company’s Stock Based Incentive Compensation Plan generally will be exempt from Section 16(b) or the short swing profit rule, based on the manner in which this Plan has been structured and is administered by the Company.

1. The grant of a stock option under the Company’s Stock Based Incentive Compensation Plan is an exempt purchase.

2. The surrender and delivery of stock to the Company in payment of the option exercise price, where permitted by the terms of the option agreement, where such terms were approved by the Board or a Board committee of two or more non-employee directors in connection with the grant of the option, is an exempt sale.

1.Exercises of stock options are exempt purchases. However, the subsequent sale of common stock acquired through the exercise of a stock option is not an exempt sale, and will be matched against nonexempt purchases occurring within six months before and after the sale.

1.The receipt of an award of stock or restricted stock under the Stock Based Incentive Compensation Plan is an exempt purchase.

D. Gifts.

Gifts of equity securities of the Company are not a sale and the receipt of a gift of equity securities of the Company is not a purchase for purposes of Section 16(b). Likewise, transfers of securities by will or the laws of descent and distribution are exempt from short swing liability.

E. Transactions Prior to Becoming and After Ceasing to be a Director or Executive Officer.

All transactions by a person before becoming a director or executive officer of the Company are exempt. All transactions by a person after ceasing to be a director or executive officer are excluded from coverage except nonexempt transactions occurring within six months of an opposite way nonexempt transaction that occurred while the person was an executive officer or director.

IV. REPORTING OBLIGATIONS.

A. The Section 16 Reporting Rule.

Section 16(a) requires a director or executive officer to file within 10 days after becoming a director or executive officer a statement with the SEC of the amount of all equity securities of the Company beneficially owned by the director or executive officer. Thereafter, within 2 business days of a transaction which changes such ownership, the director or executive officer is required to file with the SEC a statement indicating the transaction and his or her total ownership after the transaction.

The focus of Section 16(a) is on changes in a director or executive officer's beneficial ownership of the Company’s equity securities.

Section 16(a) also requires a director or executive officer to report the exercise of a stock option, even though the transaction only modifies the nature of the director’s or executive officer's ownership.

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Finally, while you must report equity securities of the Company that are purchased, sold or held by your spouse or other member of your immediate family residing in your household, a director or executive officer may disclaim on the reporting form beneficial ownership of such securities.

B. Forms 3, 4 and 5.

The SEC has adopted three forms which are to be used to report the status of a director or executive officer’s beneficial ownership. The paragraphs that follow briefly describe the use of each form.

Form 3 is used for the initial filing which discloses all equity securities of the Company beneficially owned by a director or executive officer. The Form 3 must be filed even if a director or executive officer owns no equity securities of the Company. Each Company director or executive officer previously has filed a Form 3 either when the Company went public or, if later, when the person became a director or executive officer.

Form 4 is used by a director or executive officer to report changes in beneficial ownership in equity securities of the Company. This Form must be filed by the 2nd business day following a reportable change in beneficial ownership. The following are examples of transactions which must be reported on a Form 4:

1. Non-exempt sales or purchases of equity securities of the Company, including sales of common stock received upon the exercise of an option or sales or purchases under a Rule 10b5-1 trading plan.

2. Sales or purchases of equity securities of the Company by a spouse or other member of a director or executive officer’s immediate family sharing the same household.

3. Your stock option exercises.

Form 5 is used in connection with annual reporting requirements. This Form must be filed by February 14th of each year to report any exempt transactions required to be reported that were not reported earlier on a Form 4. The Director of Accounting will oversee the preparation of any necessary draft Form 5 for your review. Generally, Form 5 is used to report changes in beneficial ownership of equity securities of the Company which occurred through transactions that were not required to be reported on Form 4. However, any transaction required to be reported on Form 5 may be reported earlier on Form 4. The Company’s policy is to assist you in reporting all transactions on Form 4 as they occur, even though reporting could be deferred to Form 5, in order to avoid inadvertent oversights and make recordkeeping easier for you. The following are examples of transactions which must be reported on a Form 5 if not reported previously:

1. Option grants;

1.Stock awards under the Stock Based Incentive Compensation Plan;

3. Gifts; and

4. Previously unreported (late) transactions.

V. SELLING SHORT AND SALES AGAINST THE BOX.

Section 16(c) makes it unlawful for a director or executive officer to engage in the following transactions:

1. To sell any equity security of the Company if the director or executive officer does not own the security sold (selling short); or

2. If owning the securities sold, to fail within 20 days after the sale to deliver the securities sold or to fail within 5 days after the sale to deposit the securities sold in the mail or other usual channels of transportation (sales against the box).

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VI. PENALTIES.

The Company is required to disclose in its proxy statement late filings made by directors and executive officers. While the disclosure requirements are intended to encourage timely filing, they also assist the SEC and private litigants in identifying violators of the rules.

The SEC may issue cease and desist orders with respect to violations of Section 16. More importantly, the SEC can seek to have penalties imposed against a director or executive officer for violations of Section 16, including late filing violations. The penalty for a violation by an individual starts at $5,000 with a maximum fine of $100,000 per violation. The position of the SEC will be that each day a director or executive officer is not in compliance will be a separate violation. Consequently, substantial penalties could be imposed.

PART B - RULE 10b-5 PROHIBITION AGAINST TRADING ON INSIDE INFORMATION.

I. THE RULE.

Under Rule 10b-5 of the Act, no person who, by virtue of his or her position or relationship to the Company, has access to material non-public information concerning the Company or its prospects may buy or sell securities of the Company or otherwise use the information to his or her own advantage or pass it on directly or indirectly to others who engage in any such transaction.

A. Who Is Covered?

An employee, officer or director of the Company who buys or sells equity securities of the Company while in possession of material non-public information may be subjected to both civil and criminal actions for such “insider trading.” Liability also may arise if an employee, officer or director discloses (“tips”) material inside information to any outside person who then trades in equity securities of the Company. Thus trading by a spouse, relative, or acquaintance based on information disclosed by a director, executive officer or employee would constitute a violation.

B. “Material Inside Information.”

“Inside” information means any non-public information about the Company of which you have knowledge. Information is “material” for these purposes if there is a substantial likelihood that a reasonable investor would consider the information important in arriving at a decision to buy, sell or hold common stock of the Company.

Examples of inside information that might, depending on the circumstances, be deemed material include: a dividend increase or decrease; the revision of an earnings estimate; a significant lawsuit against the Company or other contingent liability; a significant merger or acquisition proposal or agreement; extraordinary management developments; the purchase or sale of substantial assets; liquidity problems or a significant deterioration in the credit quality of the Company’s loan portfolio. The foregoing list is not exhaustive; other types of information may be material at any particular time, depending upon all the circumstances.

C. When is Information Public?

Depending upon individual circumstances, material information about the Company should not be considered to be known to the public until approximately 48 to 72 hours after it has been fully disclosed by the Company in a manner reasonably calculated to reach the general investing public. A common method for making information available to the investing public is through the dissemination of a news release on a major wire service. However, dissemination through a wider variety of media is recommended where the Company has reason to believe that the newspapers and wire services will not report the information in a full or prompt manner. In such instances, a contemporaneous filing of the release with the SEC on Form 8-K will operate to lessen the impact of minimal dissemination of the information through the general media.

D. Timing of Transactions.

Under no circumstances may executive officers and directors engage in transactions at a time when there exists material information concerning the Company that has not been publicly disclosed. To minimize the possibility of a violation of the securities laws, executive officers and directors must contact the Director of Accounting or CFO before buying or selling any equity securities of the Company.

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The most dangerous time to engage in a purchase or sale of the Company’s stock would be shortly in advance of the public release of important information, such as quarterly or year-end results, unless the director or executive officer has previously adopted a written trading plan.

II. PENALTIES.

The consequences of being found liable for insider trading can be severe. Individuals convicted of criminal insider trading can face up to 20 years imprisonment per violation, criminal forfeiture, and fines of up to $5,000,000 or twice the gain from the offense. A successful civil action by the SEC may lead to disgorgement of profits and a penalty not to exceed the greater of $1,000,000, or three times the amount of the profit gained or loss avoided. In addition, individuals can be barred from serving as an officer or director of a public company, acting as a broker or investment adviser, or in the case of licensed professionals, such as attorneys and accountants, from serving in their professional capacity before the SEC.

A private right of action is provided to persons who trade contemporaneously with the occurrence of a violation, subject to a five year statute of limitations, with liability being limited to the actual profit gained or the loss avoided by the violator. Finally, the SEC has authority to award bounties to informants equal to ten percent of the amounts recovered.

PART C - RESTRICTIONS ON THE DISPOSITION OF COMPANY COMMON STOCK BY DIRECTORS AND EXECUTIVE OFFICERS.

I. THE SAFE HARBOR RULE.

Rule 144 of the Securities Act of 1933 permits affiliates of the Company to sell securities of the Company on the open market subject to certain volume restrictions, transaction procedures and notice requirements. Importantly sales of Company common stock directly to the Company in repurchase transactions are not considered market sales are therefore need not comply with Rule 144.

Directors and executive officers are deemed “affiliates” of the Company for purposes of Rule 144. Without the limited relief provided by Rule 144, sales of securities of the Company by an executive officer or director may be made only if a specific registration statement is in effect covering the sale or the Company determines, upon the advice of counsel, that an exemption from registration is available for the sale. This is because conceptually an affiliate stands in the shoes of the issuer of the securities (i.e., the Company).

To use the safe harbor of Rule 144 to sell securities of the Company, directors and executive officers (i) are subject to limitations on the amount of securities they may sell within any three-month period, (ii) generally may sell only by means of “brokers’ transactions” (i.e., transactions where sales are executed by a broker upon the seller’s order and without solicitation of purchasers) or to a market maker in the Company’s stock and (iii) must file a notice on Form 144 with the SEC at the time the sell order is given or the sale to the market maker is executed.

A. Adequate and Current Public Information

Generally, for securities to be sold by directors and executive officers under Rule 144, there must be “adequate current public information” available about the issuer of the securities. This requirement is satisfied once the issuer has been reporting under either Section 12 or 15(d) of the 1934 Act for 90 days, and continues so long as the company continues to be current in its filings with the SEC.

B. Volume Limitation on Number of Shares that may be Sold During any Three-Month Period.

The principal restriction of Rule 144 is a limitation on the number of shares of common stock that may be sold. A director or executive officer may sell, in any three-month period, up to the greater of (i) 1% of the shares of the Company’s common stock outstanding, or (ii) the average weekly reported trading volume over the previous four weeks.

C. Sales Effected by Means of Brokers’ Transactions.

Under Rule 144, in selling by means of brokers’ transactions, directors and executive officers must effect sales of common stock through normal brokerage channels, where the order is placed by a licensed broker-dealer in return for usual and customary brokerage commissions and there is no solicitation of purchasers.

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D. Sales to Market Makers.

Under Rule 144, directors and executive officers may also sell directly to market makers. A market maker is a licensed broker-dealer that holds itself out (by entering quotations in an inter-dealer communications system or otherwise) as being willing to buy and sell such security for its own account on a regular and continuous basis.

In connection with any sale in a broker’s transaction, you should inform your broker that you are a director or executive officer and, accordingly, may be deemed an affiliate of the Company for purposes of Rule 144. Ordinarily, the broker, if affiliated with a recognized brokerage firm, will request that you file a Form 144, will provide you with a copy of the Form, and will offer the assistance of the brokerage firm in preparation of the Form. In any sale under Rule 144, please also contact the Director of Accounting or CFO as a check to assure that the Form 144 is properly filed.

II. FORM 144.

The sale of common stock by a director or executive officer in reliance on the safe harbor of Rule 144 must be reported on a Form 144 to the SEC. Form 144 is filed at the time that your sale order is placed with your broker or at the time of your sale to a market maker. Remember that a Form 144 must also be filed in connection with sales under a written trading plan at the time your sale order is placed with your broker or at the time of your sale to a market maker. However, there is a de minimis exception to the notice requirement; specifically, a Form 144 need not be filed provided that the current sale, taken together with other sales during the preceding three-month period, does not result in aggregate sales exceeding either 5,000 shares or $50,000 in sale price.

III. SALES BY RELATED PERSONS OR ENTITIES.

As with Section 16, sales of securities by your spouse or other members of your immediate family or certain other entities will be deemed to be sales by you for purposes of determining the Rule 144 volume limitations and may trigger Form 144 filing requirements.

Rule 144 specifies that the following persons or entities will be deemed related to you and their sales will be attributed to you for purposes of the Rule 144 volume limitations: (i) your spouse or any relative of you or your spouse, if any of such persons lives in your home, (ii) a trust or estate in which you or any of the persons specified in (i) above collectively own 10% or more of the beneficial interest, or serve as a trustee, executor or in any similar capacity, or (iii) any corporation or organization (other than the Company) in which you or any of the persons specified in (i) above are beneficial owners collectively of 10% of any equity interest.

Because the application of Rule 144 in this area can raise complex issues and require judgments to be made about particular facts in determining whether a spouse or another member of your family will also be deemed an affiliate of the Company, please contact the Director of Accounting or CFO before sales by your spouse or another member of your family.

PART D - COMPANY COMPLIANCE PROGRAM.

Because of the complexity of these rules, and the importance to the Company and you that you comply with them, the Company has established a compliance program to assist you in avoiding transactions that violate the securities laws and in properly reporting your transactions in the Company’s common stock.

I. CLEARING PROPOSED TRANSACTIONS.

All proposed transactions in equity securities of the Company must be cleared through the Director of Accounting or CFO. Each proposed transaction will be evaluated to determine if it raises insider trading (Rule 10b-5) concerns or violates the short swing provisions of Section 16(b). Any written trading plan adopted under SEC Rule 10b5-1 must also be cleared through the Chief Financial Officer. Directors and executive officers are required to provide the Director of Accounting or CFO with advance notice of any desired transaction and to also indicate: (i) the number of shares, (ii) specific type of transaction (buy, sell, option exercise, etc.), (iii) whether the transaction was made pursuant to a contract, instruction or written plan that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c), and (iv) other detailed broker information, if applicable.

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II. COMPLETION OF REPORTS.

After a transaction is completed, the Director of Accounting will prepare for a director or executive officer’s review a Form 4 and Form 144, if required. The director or executive officer, after approving the Forms, will execute the Form 4 and Form 144, if required, and immediately return them to the preparer. The Director of Accounting will file the Forms with the SEC and send a copy of the filing to the director or executive officer for his or her personal records. The Company’s copy of the filing will be retained by the Director of Accounting in the Company’s files.

Annually, the Director of Accounting will prepare any necessary Form 5s based on your reports to them during the year of your transactions in Company stock.

Prior to February 14th, the Director of Accounting will file each required Form 5 with the SEC and send a copy of the filing to you for your personal records. The Company’s copy of the filing will be retained in its files. If the Director of Accounting determines that a Form 5 filing is not required by a director or executive officer, a statement to that effect may be requested from such director or executive officer.

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Exhibit 21

HILLS BANCORPORATION

SUBSIDIARY OF THE REGISTRANT


Name Of Subsidiary			State Of Incorporation

Hills Bank and Trust Company			Iowa

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Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

Shareholders, Board of Directors, and Audit Committee

Hills Bancorporation

Hills, Iowa

We consent to the incorporation by reference in the registration statements (No. 333-736006, No. 33-2657, No. 333-182464, and No. 333-182465) on Form S-8 and No. 333-214840 on Form S-3D of Hills Bancorporation of our reports dated March 14, 2025, with respect to the consolidated balance sheets of Hills Bancorporation as of December 31, 2024 and 2023, and the related consolidated statements of income, comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2024, and the related notes, and the effectiveness of internal control over financial reporting as of December 31, 2024, which reports appear in the December 31, 2024, Annual Report on Form 10-K of Hills Bancorporation.

/s/ Forvis Mazars, LLP

Springfield, Missouri

March 14, 2025

Page 153

Exhibit 31.1

CERTIFICATIONS

I, Lisa A. Shileny, certify that:

1.I have reviewed this annual report on Form 10-K of Hills Bancorporation;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the consolidated financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f)) for the registrant and have:

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date:	March 14, 2025	By: /s/Lisa A. Shileny
		Lisa A. Shileny, Director, President and Chief Executive Officer

Page 154

Exhibit 31.2

CERTIFICATIONS

I, Anthony V. Roetlin, certify that:

1.I have reviewed this annual report on Form 10-K of Hills Bancorporation;

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date:	March 14, 2025	By: /s/Anthony V. Roetlin
		Anthony V. Roetlin, Treasurer, Chief Financial Officer and Chief Accounting Officer

Page 155

EXHIBIT 32

SECTION 906 CERTIFICATION BY LISA A. SHILENY

In connection with the Annual Report of Hills Bancorporation (the “Company”) on Form 10-K for the year ended December 31, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Lisa A. Shileny, Director, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


Date:	March 14, 2025	By: /s/Lisa A. Shileny
		Lisa A. Shileny, Director, President and Chief Executive Officer

SECTION 906 CERTIFICATION BY ANTHONY V. ROETLIN

In connection with the Annual Report of Hills Bancorporation (the “Company”) on Form 10-K for the year ended December 31, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Anthony V. Roetlin, Treasurer, Chief Financial Officer and Chief Accounting Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.


Date:	March 14, 2025	By: /s/Anthony V. Roetlin
		Anthony V. Roetlin, Treasurer, Chief Financial Officer and Chief Accounting Officer

Page 156

v3.25.0.1

Document and Entity Information - USD ($)
12 Months Ended

Dec. 31, 2024

Feb. 28, 2025

Jun. 30, 2024

Cover [Abstract]

Document Type 10-K

Document Annual Report true

Document Period End Date Dec. 31, 2024

Current Fiscal Year End Date --12-31

Document Transition Report false

Entity File Number 0-12668

Entity Registrant Name Hills Bancorporation

Entity Incorporation, State or Country Code IA

Entity Tax Identification Number 42-1208067

Entity Address, Address Line One 131 E. Main Street, PO Box 160

Entity Address, City or Town Hills

Entity Address, State or Province IA

Entity Address, Postal Zip Code 52235

City Area Code 319

Local Phone Number 679-2291

Title of 12(g) Security No par value common stock

Entity Well-known Seasoned Issuer No

Entity Voluntary Filers No

Entity Current Reporting Status Yes

Entity Interactive Data Current Yes

Entity Filer Category Accelerated Filer

Entity Smaller Reporting Company false

Entity Emerging Growth Company false

ICFR Auditor Attestation Flag true

Document Financial Statement Error Correction false

Entity Shell Company false

Entity Public Float $ 572,849,035

Entity Common Stock, Shares Outstanding (in shares) 8,957,661

Documents Incorporated by Reference
Portions of the Proxy Statement dated March 21, 2025 for the Annual Meeting of the Shareholders of the Registrant to be held April 21, 2025 (the Proxy Statement) are incorporated by reference in Part III of this Form 10-K.

Entity Central Index Key 0000732417

Document Fiscal Year Focus 2024

Document Fiscal Period Focus FY

Amendment Flag false

v3.25.0.1

Audit Information
12 Months Ended

Dec. 31, 2024

Audit Information [Abstract]

Auditor Name Forvis Mazars, LLP

Auditor Location Springfield, Missouri

Auditor Firm ID 686

v3.25.0.1

CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

ASSETS

Cash and cash equivalents $ 123,399 $ 59,482

Investment securities available for sale at fair value (amortized cost 2024 $979,855; 2023 $814,839) (Notes 1, 2 and 14) 944,136 779,421

Stock of Federal Home Loan Bank 28,024 15,746

Loans held for sale 3,971 2,023

Loans, net of allowance for credit losses (2024 $50,940; 2023 $49,410) (Notes 1, 3, and 13) 3,387,521 3,389,372

Property and equipment, net (Note 4) 35,868 34,230

Tax credit real estate 8,854 7,910

Accrued interest receivable 21,403 19,786

Deferred income taxes, net (Notes 1 and 11) 21,132 21,271

Goodwill 2,500 2,500

Other assets 11,434 9,926

Total Assets 4,588,242 4,341,667

Liabilities

Noninterest-bearing deposits 581,043 600,398

Interest-bearing deposits (Note 6) 2,765,090 2,682,382

Total deposits 3,346,133 3,282,780

Other short-term borrowings, including Bank Term Funding Program and federal funds purchased (Note 7) 546,636 219,000

Federal Home Loan Bank borrowings (Note 8) 127,050 296,648

Accrued interest payable 9,912 6,102

Allowance for credit losses on off-balance sheet credit exposures 2,900 5,110

Other liabilities 14,667 16,888

Total Liabilities 4,047,298 3,826,528

Commitments and Contingencies (Notes 10 and 16)

Redeemable Common Stock Held By Employee Stock Ownership Plan (ESOP) (Note 10) 48,257 44,853

Stockholders' Equity (Note 12)

Common stock, no par value; authorized 20,000,000 shares; issued 2024 10,346,920 shares; 2023 10,345,832 shares 0 0

Paid in capital 64,644 63,827

Retained earnings 578,882 541,329

Accumulated other comprehensive loss (Note 9) (27,300) (27,176)

Treasury stock at cost (2024 1,377,498 shares; 2023 1,210,112 shares) (75,282) (62,841)

Total Stockholders' Equity 540,944 515,139

Less maximum cash obligation related to ESOP shares (Note 10) 48,257 44,853

Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares 492,687 470,286

Total Liabilities & Stockholders' Equity $ 4,588,242 $ 4,341,667

v3.25.0.1

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

ASSETS

Investment securities available for sale, amortized cost $ 979,855 $ 814,839

Less allowance for credit losses $ 50,940 $ 49,410

STOCKHOLDERS' EQUITY

Common stock, no par value (in dollars per share) $ 0 $ 0

Common stock, authorized (in shares) 20,000,000 20,000,000

Common stock, issued (in shares) 10,346,920 10,345,832

Treasury stock at cost (in shares) 1,377,498 1,210,112

v3.25.0.1

CONSOLIDATED STATEMENTS OF INCOME - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Interest income:

Loans, including fees $ 179,570 $ 154,675 $ 115,396

Investment securities:

Taxable 14,780 10,674 8,662

Nontaxable 7,735 4,741 4,140

Federal funds sold 1,355 829 2,889

Total interest income 203,440 170,919 131,087

Interest expense:

Deposits 60,904 40,394 15,818

Other short-term borrowings 16,556 11,330 173

FHLB borrowings 10,157 5,309 94

Total interest expense 87,617 57,033 16,085

Net interest income 115,823 113,886 115,002

Credit loss expense (Note 3) 2,208 15,621 6,340

Net interest income after credit loss expense 113,615 98,265 108,662

Noninterest income:

Net gain on sale of loans 2,342 1,541 1,517

Other noninterest income 1,512 541 1,333

Loss on sale of investment securities (5,217) 0 0

Total other income 26,821 28,606 27,780

Noninterest expenses:

Salaries and employee benefits 44,548 44,897 43,468

Occupancy 4,266 4,408 4,549

Furniture, equipment and software 6,757 6,835 6,937

Office supplies and postage 2,043 1,879 1,837

Advertising and business development 2,970 2,851 2,576

Outside services 14,021 13,791 12,766

FDIC insurance assessment 1,922 1,807 1,079

Other noninterest expenses 3,706 1,929 2,363

Total other expenses 80,233 78,397 75,575

Income before income taxes 60,203 48,474 60,867

Income taxes (Note 11) 12,599 10,298 13,114

Net income $ 47,604 $ 38,176 $ 47,753

Earnings per share:

Basic (in dollars per share) $ 5.26 $ 4.16 $ 5.15

Diluted (in dollars per share) $ 5.26 $ 4.16 $ 5.15

Trust fees

Noninterest income:

Fee income $ 15,261 $ 13,578 $ 12,284

Service charges and fees

Noninterest income:

Fee income $ 12,923 $ 12,946 $ 12,646

v3.25.0.1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Statement of Comprehensive Income [Abstract]

Net income $ 47,604 $ 38,176 $ 47,753

Securities:

Net change in unrealized gain (loss) on securities available for sale (5,518) 18,780 (56,166)

Reclassification adjustment for net losses realized in net income 5,217 0 0

Income taxes 71 (4,719) 13,629

Other comprehensive income (loss) on securities available for sale (230) 14,061 (42,537)

Derivatives used in cash flow hedging relationships:

Net change in unrealized gain (loss) on derivatives 141 (233) 0

Income taxes (35) 56 0

Other comprehensive gain (loss) on cash flow hedges 106 (177) 0

Other comprehensive income (loss), net of tax (124) 13,884 (42,537)

Comprehensive income $ 47,480 $ 52,060 $ 5,216

v3.25.0.1

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Statement of Stockholders' Equity [Abstract]

Issuance of common stock (in shares) 20,401 24,393 43,655

Issuance of common stock purchased under the employee stock purchase plan (in shares) 5,864 6,550 6,637

Forfeiture of common stock (in shares) 4,776 8,841 12,727

Cash dividends (in dollars per share) $ 1.10 $ 1.05 $ 1.00

Purchase of common stock (in shares) 187,787 111,866 111,721

v3.25.0.1

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Cash Flows from Operating Activities

Net income $ 47,604,000 $ 38,176,000 $ 47,753,000

Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:

Depreciation 2,243,000 2,315,000 2,683,000

Credit loss expense 2,208,000 15,621,000 6,340,000

Loss on sale of investment securities available for sale 5,217,000 0 0

Share-based compensation 23,000 25,000 25,000

Compensation expensed through issuance of common stock 1,412,000 1,630,000 1,349,000

Forfeiture of common stock (324,000) (564,000) (791,000)

Provision for deferred income taxes 176,000 (1,873,000) (1,307,000)

Net gain on sale of other real estate owned and other repossessed assets (122,000) (154,000) (86,000)

Net loss on disposal of property 616,000 0 0

(Increase) in accrued interest receivable (1,617,000) (4,004,000) (4,345,000)

(Accretion of discount) amortization of premium on investment securities, net (944,000) (480,000) 30,000

(Increase) decrease in other assets (851,000) (2,596,000) 984,000

Amortization of operating lease right of use assets 258,000 292,000 105,000

Increase (decrease) in accrued interest and other liabilities 1,591,000 4,812,000 (332,000)

Loans originated for sale (221,933,000) (151,980,000) (112,391,000)

Proceeds on sales of loans 222,327,000 153,161,000 117,961,000

Net gain on sales of loans (2,342,000) (1,541,000) (1,517,000)

Net cash and cash equivalents provided by operating activities 55,542,000 52,840,000 56,461,000

Cash Flows from Investing Activities

Proceeds from maturities of investment securities available for sale 243,712,000 116,083,000 78,036,000

Proceeds from sale of investment securities available for sale 129,830,000 509,000 0

Purchases of investment securities available for sale (542,832,000) (100,649,000) (358,982,000)

Proceeds from sale of stock of Federal Home Loan Bank 37,262,000 13,794,000 1,000

Purchases of stock of Federal Home Loan Bank (49,540,000) (23,079,000) (1,916,000)

Loans made to customers, net of collections (3,664,000) (337,687,000) (447,838,000)

Proceeds on sale of other real estate owned and other repossessed assets 304,000 815,000 337,000

Proceeds from sale of property and equipment 4,000 0 0

Purchases of property and equipment (4,501,000) (3,027,000) (1,911,000)

Investment in tax credit real estate (2,376,000) 0 0

Net changes from tax credit real estate investment 1,432,000 1,242,000 663,000

Net cash and cash equivalents used in investing activities (190,369,000) (331,999,000) (731,610,000)

Cash Flows from Financing Activities

Net increase (decrease) in deposits 63,353,000 (74,587,000) (176,627,000)

Net increase in short-term borrowings, including Bank Term Funding Program and federal funds purchased 328,362,000 136,939,000 81,812,000

Principal payments on long-term FHLB borrowings (255,224,000) 0 0

Proceeds from the issuance of long-term FHLB borrowings 84,900,000 256,648,000 40,000,000

Borrowings from Federal Reserve Bank 1,000 3,005,000 1,000

Payments on Federal Reserve Bank borrowings (1,000) (3,005,000) (1,000)

Issuance of common stock, net of costs 0 0 1,242,000

Stock options exercised 0 0 238,000

Excise tax paid on shares repurchased (56,000) 0 0

Purchase of treasury stock (12,902,000) (7,710,000) (7,906,000)

Proceeds from the issuance of common stock through the employee stock purchase plan 362,000 398,000 417,000

Dividends paid (10,051,000) (9,688,000) (9,304,000)

Net cash and cash equivalents provided by (used in) financing activities 198,744,000 302,000,000 (70,128,000)

Increase (decrease) in cash and cash equivalents 63,917,000 22,841,000 (745,277,000)

Cash and cash equivalents:

Beginning of year 59,482,000 36,641,000 781,918,000

End of year 123,399,000 59,482,000 36,641,000

Cash payments for:

Interest paid to depositors 60,020,000 37,917,000 15,589,000

Interest paid on other obligations 23,787,000 14,408,000 267,000

Income taxes paid 9,889,000 12,054,000 12,529,000

Noncash financing activities:

Increase (decrease) in maximum cash obligation related to ESOP shares 3,404,000 (6,158,000) 998,000

Transfers to other real estate owned 1,097,000 764,000 206,000

Sale and financing of other real estate owned 208,000 409,000 47,000

Right of use assets obtained in exchange for operating lease obligations $ 0 $ 310,000 $ 0

v3.25.0.1

Nature of Activities and Significant Accounting Policies
12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Activities and Significant Accounting Policies Nature of Activities and Significant Accounting Policies
Nature of activities: Hills Bancorporation (the "Company") is a holding company engaged in the business of commercial banking. The Company's subsidiary is Hills Bank and Trust Company, Hills, Iowa (the “Bank”), which is wholly-owned. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion, Washington and Williamsburg, Iowa.

The Bank competes with other financial institutions and non-financial institutions providing similar financial products. While the chief operating decision-makers monitor the revenue streams of the various products and services, operations are managed, and financial performance is evaluated on a Company-wide basis. Although the loan activity of the Bank is diversified with commercial and agricultural loans, real estate loans, automobile, installment and other consumer loans, the Bank's credit is concentrated in real estate loans. Accordingly, all of the Company’s operations are considered by management to be aggregated in one reportable operating segment.

Accounting estimates: The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Certain significant estimates: The allowance for credit losses, fair values of securities and other financial instruments, and share-based compensation expense involve certain significant estimates made by management. These estimates are reviewed by management routinely and it is reasonably possible that circumstances that exist at December 31, 2024 may change in the near-term and the effect could be material to the consolidated financial statements.

Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Revenue recognition: Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the Company’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied.
The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit and investment securities as these activities are not subject to the requirements of ASC 606. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. Loan origination fees of mortgage loans originated for sale are recognized when the loans are sold.
Descriptions of the Company’s revenue-generating activities that are within the scope of ASC 606 are the following: Service charges and fees on deposit accounts represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue which includes interchange income, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when the Company’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Trust income represents monthly fees due from wealth management customers as consideration for managing the customers' assets. Wealth management and trust services include custody of assets, investment management, fees for trust services and similar fiduciary activities. Revenue is recognized when our performance obligation is completed each month, which is generally the time that payment is received.
A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity's obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. As of December 31, 2024 and 2023, the Company did not have any significant contract balances.
An entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. The Company did not capitalize any contract acquisition costs for the years ending December 31, 2024 and 2023.
Cash and cash equivalents: The Company considers all investments with original maturities of three months or less to be cash equivalents. At December 31, 2024 and 2023, cash equivalents consisted primarily of deposits with other banks. The Company maintains amounts in due from banks which, at times, may exceed federally insured limits. Management monitors these correspondent relationships, and the Company has not experienced any losses in such accounts.

Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities: Available-for-sale ("AFS") securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of December 31, 2024 or 2023.

Fair value measurement is based upon quoted market prices in active markets, if available. If quoted prices in active markets are not available, fair value is measured using pricing models or other model-based valuation techniques such as present value of future cash flows, which consider prepayment assumptions and other factors such as credit losses and market liquidity. Unrealized gains and losses are excluded from earnings and reported, net of tax, in other comprehensive income ("OCI"). Premiums on debt securities are amortized to the earliest call date and discounts on debt securities are accreted over the period to maturity of those securities. The method of amortization results in a constant effective yield on those securities (the interest method). Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.

AFS debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes.

Impairment may result from credit deterioration of the issuer or collateral underlying the security. In performing an assessment of whether any decline in fair value is due to a credit loss, all relevant information is considered at the individual security level. For asset-backed securities performance indicators considered related to the underlying assets include default rates, delinquency rates, percentage of nonperforming assets, debt-to-collateral ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, analyst reports and forecasts, credit ratings and other market data. In assessing whether a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount the fair value is less than amortized cost basis.

If we intend to sell a debt security or more likely than not we will be required to sell the security before recovery of its amortized cost basis, the debt security is written down to its fair value and the write down is charged against the allowance for credit losses with any incremental impairment reported in earnings.

Accrued interest receivable on AFS debt securities, stock of the Federal Home Loan Bank, and Federal Reserve excess balance account totaled $6.10 million and $3.97 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses.

Stock of the Federal Home Loan Bank is carried at cost. The Company has evaluated the stock and determined there is no impairment.

Loans held for sale: Loans held for sale are stated at the lower of aggregate cost or estimated fair value. Loans are sold on a non-recourse basis with servicing released and gains and losses are recognized based on the difference between sales proceeds
and the carrying value of the loan. The Company has had very few experiences of repurchasing loans previously sold into the secondary market. A specific reserve was not considered necessary based on the Company’s historical experience with repurchase activity.

Loans held for investment: Loans are stated at the amount of unpaid principal, net of deferred loan fees, and reduced by the allowance for credit losses ("ACL"). Accrued interest receivable on loans held for investment totaled $15.30 million and $15.82 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Nonrefundable loan fees and origination costs are deferred and recognized as a yield adjustment over the life of the related loan.

The accrual of interest income on loans is discontinued when, in the opinion of management, there is reasonable doubt as to the borrower's ability to meet payments of interest or principal when they become due, which is generally when a loan is 90 days or more past due. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed. Loans are returned to an accrual status when all of the principal and interest amounts contractually due are brought current and repayment of the remaining contractual principal and interest is expected. A loan may also return to accrual status if additional collateral is received from the borrower and, in the opinion of management, the financial position of the borrower indicates that there is no longer any reasonable doubt as to the collection of the amount contractually due. Payment received on nonaccrual loans are applied first to principal. Once principal is recovered, any remaining payments received are applied to interest income. As of December 31, 2024 and 2023, none of the Company’s nonaccrual loans were earning interest on a cash basis.

The policy for charging off loans is consistent throughout all loan categories. A loan is charged off based on criteria that includes but is not limited to: delinquency status, financial condition of the entire customer credit line and underlying collateral coverage, economic or external conditions that might impact full repayment of the loan, legal issues, overdrafts, and the customer’s willingness to work with the Company.

Allowance for credit losses for loans held for investment: The allowance for credit losses is an estimate of expected losses inherent within the Company's existing loans held for investment portfolio. The allowance for credit losses for loans held for investment, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries.

The loan loss estimation process involves procedures to appropriately consider the unique characteristics of loan portfolio segments which consist of agricultural, 1 to 4 family first and junior liens, commercial, and consumer lending. These segments are further disaggregated into loan classes, the level at which credit risk is monitored. For each of these pools, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data. The following provides the credit quality indicators and risk elements that are most relevant and most carefully considered and monitored for each loan portfolio segment.

Agricultural - Agricultural operating loans include loans made to finance agricultural production and other loans to farmers and farming operations. Agricultural loans also include mortgage loans secured by farmland. Agricultural operating loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural operating loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural operating loans generally have a term of one year and may have a fixed or variable rate. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product (GDP) as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

Mortgage loans secured by farmland are made to individuals and businesses within the Company's trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary
repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

1 to 4 Family First and Junior Liens - The 1 to 4 family first and junior liens portfolio segment is comprised of the single family and home equity loan classes, which are underwritten after evaluating a borrower's capacity to repay, credit, and collateral. Several factors are considered when assessing a borrower's capacity, including the borrower's employment, income, current debt, assets, and level of equity in the property. Credit refers to how well a borrower manages their current and prior debts as documented by a credit report that provides credit scores and the borrower's current and past information about their credit history. Collateral refers to the type and use of property, occupancy, and market value. Property appraisals are obtained to assist in evaluating collateral. Loan-to-property value and debt-to-income ratios, loan amount, and lien position are also considered in assessing whether to originate a loan. These borrowers are particularly susceptible to downturns in economic trends such as conditions that negatively affect housing prices and demand and levels of unemployment. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the all-transactions house price index for Iowa as of December 31, 2023 and the Iowa unemployment rate as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to only Iowa unemployment was due to the Iowa unemployment rate being a significant driver for expected credit losses.

Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage, multifamily residential mortgage, construction/land development and commercial and financial loan classes, whose underwriting standards consider the factors described for single family and home equity loan classes as well as others when assessing the borrower's and associated guarantors or other related party's financial position. These other factors include assessing liquidity, the level and composition of net worth, leverage, considering all other lender amounts and position, an analysis of cash expected to flow through the obligors including the outflow to other lenders, vacancies and prior experience with the borrower. This information is used to assess adequate financial capacity, profitability, and experience. Ultimate repayment of these loans is sensitive to interest rate changes, general economic conditions, liquidity, and availability of long-term financing. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate, the all-transactions house price index for Iowa and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available and the Iowa unemployment rate being a significant driver for expected credit losses.

Consumer Lending - The Bank offers consumer loans to individuals including personal loans and automobile loans. These consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loans collections are dependent on the borrower's continuing financial stability and are more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

The allowance level is influenced by loan volumes, loan credit quality indicator migration or delinquency status, historic loss experience and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the allowance for credit losses has two basic components: first, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics; and second, an asset-specific component involving individual loans that do not share risk characteristics
with other loans and the measurement of expected credit losses for such individual loans. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow method or remaining life method to estimate expected credit losses.

Discounted cash flow method: In estimating the component of the allowance for credit losses for loans that share similar risk characteristics with other loans, such loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. In determining the allowance for credit losses, we derive an estimated credit loss assumption from a model that categorizes loan pools based on loan type and purpose. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. The default and severity factors used to calculate the allowance for credit losses for loans that share similar risk characteristics with other loans are adjusted for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to: (1) lending policies and procedures; (2) international, national, regional and local economic business conditions and developments that affect the collectability of the portfolio, including the condition of various markets; (3) the nature and volume of the loan portfolio including the terms of the loans; (4) the experience, ability, and depth of the lending management and other relevant staff; (5) the volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans; (6) the quality of our loan review system; (7) 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; and (9) the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio. Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. Management utilizes a qualitative factor framework to provide a qualitative estimate of the expected credit losses inherent in the loan portfolio in relation to potential limitations of the quantitative model. The framework provides for a level of risk approach to measure risk in each loan segment that may not be captured in the quantitative methodology, including improved risk environment, no additional risk, minimal additional risk, moderate risk and major or significant additional risk. The framework also includes a weighting component for management to consider which qualitative factors would have the highest impact on potential loan losses within each loan segment. Management uses the qualitative factor framework within the allowance for credit losses calculation to assess the risk level environment for each qualitative factor and weightings for each loan segment which is supported by various information including publicly available information, internal information specifically developed by management, or other relevant and reliable information.

The Company uses regression analysis of historical internal and peer data to determine which variables are best suited to be economic variables utilized when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the economic variables.

For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over twelve quarters on a straight-line basis. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics.

Remaining life method: Expected credit losses for credit cards and overdrafts are determined through use of the remaining life method. The remaining life method utilizes average annual charge-off rates and remaining life to estimate the allowance for credit losses. This is done by estimating the amount and timing of principal payments expected to be received as payment for the balance outstanding as of the reporting period and applying those principal payments against the balance outstanding as of the reporting period along with the average annual charge-off rate until the expected payments have been fully allocated. Management applies the same qualitative factor framework for the remaining life method loan portfolios as the framework used for the discounted cash flow method loan portfolios.

Collateral dependent financial assets: For a loan that does not share risk characteristics with other loans, expected credit loss is measured based on net realizable value, that is, the difference between the discounted value of the expected future cash flows, based on the original effective interest rate, and the amortized cost basis of the loan. For these loans, we recognize expected credit loss equal to the amount by which the net realizable value of the loan is less than the amortized cost basis of the loan (which is net of previous charge-offs and deferred loan fees and costs), except when the loan is collateral dependent, that is, when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In these cases, expected credit loss is measured as the difference between the amortized cost
basis of the loan and the fair value of the collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral.

The Company’s estimate of the ACL reflects losses expected over the contractual life of the assets, adjusted for estimated prepayments or curtailments. The contractual term does not consider extensions, renewals or modifications unless the Company has identified a modification including a concession to a borrower experiencing financial difficulties. A modification of a loan to a borrower experiencing financial difficulties occurs when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics.

Allowance for credit losses on off-balance sheet credit exposures, including unfunded loan commitments: The Company maintains a separate allowance for credit losses from off-balance-sheet credit exposures, including unfunded loan commitments, which is disclosed on the balance sheet. Management estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applying the loss factors used in the ACL methodology to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan type. No credit loss estimate is reported for off-balance-sheet (OBS) credit exposures that are unconditionally cancellable by the Company, such as credit card receivables, or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement. The allowance for credit losses on OBS credit exposures is adjusted as credit loss expense. Categories of OBS credit exposures correspond to the loan portfolio segments described previously.

Transfers of financial assets: Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

Credit related financial instruments: In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded.

Tax credit real estate: Tax credit real estate represents three multi-family rental properties, three assisted living rental properties, a multi-tenant rental property for persons with disabilities, and a multi-family senior living rental property, all of which are affordable housing projects as of December 31, 2024. In addition, in July 2024, the Company made a tax equity investment in an entity to provide for the historic preservation of a mixed use property in Cedar Rapids, Iowa. The Company has a 99% or greater limited partnership interest in each limited partnership or company. The investment in each was completed after the projects had been developed by the general partner or managing member. On a regular basis, the Company evaluates recoverability of the carrying value of the tax credit real estate investments to determine if there are indications of impairment. This is measured by a comparison of the carrying amount of the investments to the future undiscounted cash flows expected to be generated by the investment properties, including the low-income housing tax credits and any estimated proceeds from eventual disposition. If there is an indication of impairment, a valuation allowance would be established with a charge to expense. There were no indications of impairment based on management's evaluation and therefore no valuation allowance was determined necessary as of December 31, 2024 and 2023. Depreciation expense is provided on a straight-line basis over the estimated useful life of the assets. Expenditures for normal repairs and maintenance are charged to expense as incurred.

The investments in tax credit real estate are recorded for all years presented using the equity method of accounting, with the exception of the investments in the affordable housing project and historic preservation project described below. The operations of the properties are not expected to contribute significantly to the Company’s income before income taxes. However, the properties do contribute in the form of income tax credits, which lowers the Company’s effective tax rate. Once established, the credits on each property last for ten years, five years for the historic preservation property, and are passed through from the limited partnerships or entity to the Company and reduces the consolidated federal tax liability of the Company.

In February 2021, the Company provided construction financing and contributed capital of $4.18 million to Del Ray Ridge LP, as limited partner, which owns and operates an affordable housing property in Iowa City, Iowa. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards
Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the partnership agreement.

In July 2024, the Company provided construction financing and contributed capital of $2.38 million to SLE Iowa Building, LC, as investor member, which owns and operates a historically preserved mixed use property in Cedar Rapids, Iowa. An additional $1.25 million of contributions to capital will be due upon certain conditions being met which are anticipated to occur in 2025. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the operating agreement

Property and equipment: Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed using primarily declining-balance methods over the estimated useful lives of 10-40 years for buildings and improvements and 3-7 years for furniture and equipment.

Deferred income taxes: Deferred income taxes are provided under the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Interest and penalties on unrecognized tax benefits are classified as other noninterest expense. As of December 31, 2024 and 2023, the Company had no material unrecognized tax benefits.

Goodwill: Goodwill represents the excess of cost over the fair value of the net assets acquired, and is not subject to amortization, but requires, at a minimum, annual impairment tests for intangibles that are determined to have an indefinite life.

Other real estate:   Other real estate represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the lower of the principal amount of the loan outstanding at the time of acquisition, plus any acquisition costs, or the estimated fair value of the property, less disposal costs. The Bank will obtain updated appraisals to determine the estimated fair value of the property based on the type of collateral securing the loan and the date of the latest appraisal. Subsequent write downs estimated on the basis of later valuations are charged to net loss on sale of other real estate owned and other repossessed assets. Net operating expenses incurred in maintaining such properties are charged to other non-interest expense. Net capital expenditures incurred are capitalized to the property.

Derivative financial instruments: The Bank uses interest rate swaps as part of its interest rate risk management. Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815 establishes accounting and reporting standards for derivative instruments and hedging activities. The Bank records all interest rate swaps on the balance sheet at fair value. Derivatives used to hedge the exposure to variability in expected future cash flows are considered cash flow hedges. To qualify for hedge accounting, the Bank must comply with the detailed rules and documentation requirements at the inception of the hedge, and hedge effectiveness is assessed at inception and periodically throughout the life of the hedging relationship.

For derivatives designated as cash flow hedges, the changes in the fair value of the derivatives is initially reported in other comprehensive income and subsequently reclassified to interest income or expense when the hedged transaction affects earnings. The Bank assesses the effectiveness of each hedging relationship by comparing the cumulative changes in cash flows of the derivative hedging instruments with the cumulative changes in cash flows of the designated hedged item or transaction. No component of the change in the fair value of the hedging instrument is excluded from the assessment of hedge effectiveness.

The Bank does not use derivatives for trading or speculative purposes.
Earnings per share:   Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned.

The following table presents calculations of earnings per share:
Year Ended December 31,
2024 2023 2022
(Amounts In Thousands, except share and per share data)
Computation of weighted average number of basic and diluted shares:
Common shares outstanding at the beginning of the year 9,135,720 9,225,484 9,299,640
Weighted average number of net shares (redeemed) (85,139) (48,763) (31,792)
Weighted average shares outstanding (basic) 9,050,581 9,176,721 9,267,848
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 536 654 1,693
Weighted average number of shares (diluted) 9,051,117 9,177,375 9,269,541
Net income $ 47,604 $ 38,176 $ 47,753
Earnings per share:
Basic $ 5.26 $ 4.16 $ 5.15
Diluted $ 5.26 $ 4.16 $ 5.15

Stock awards and options:   Compensation expense for stock and stock options issued through the stock award plan is accounted for using the fair value method prescribed by FASB ASC 718, “Share-Based Payment” (“ASC 718”). Under this method, compensation expense is measured and recognized for all stock-based awards made to employees and directors based on the fair value of each award as of the date of the grant.

Common stock held by ESOP: The Company's maximum cash obligation related to these shares is classified outside stockholders' equity because the shares are not readily traded and could be put to the Company for cash.

Treasury stock: Treasury stock is accounted for by the cost method, whereby shares of common stock reacquired are recorded at their purchase price.

Trust department assets: Property held for customers in fiduciary or agency capacities is not included in the accompanying consolidated balance sheets, as such items are not assets of the Company.

Effect of New Financial Accounting Standards

Accounting guidance adopted in 2024

In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323) Accounting for Investments in Tax Credit Structures Using Proportional Amortization Method. The FASB is issuing this ASU to allow reporting entities to consistently account for equity investments made primarily for the purposes of receiving income tax credits and other income tax benefits. The ASU permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. If an entity adopts the amendments in an interim period, it shall adopt them as of the beginning of the fiscal year that includes that interim period. The adoption of the ASU on a prospective basis by the Company on January 1, 2024 did not have a material impact on the financial statements.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The FASB is issuing this ASU to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. For public business entities, the amendments are effective for fiscal
years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted the ASU on January 1, 2024. See disclosure in Note 18.

Accounting guidance pending adoption as of December 31, 2024

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The FASB is issuing this ASU to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU require that public business entities on an annual basis disclose specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state and foreign taxes and other disclosures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this ASU should be applied on a prospective basis. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In March 2024, the FASB issued ASU 2024-01, Compensation - Stock Compensation (Topic 718) Scope Application of Profits Interest and Similar Awards. The FASB is issuing this ASU to improve generally accepted accounting principles by adding an illustrative example to demonstrate how an entity should apply the scope guidance to determine whether profits interest and similar awards ("profit interest awards") should be accounted for in accordance with Topic 718, Compensation - Stock Compensation. The illustrative example is intended to reduce 1) complexity in determining whether a profits interest award is subject to the guidance in Topic 718 and 2) existing diversity in practice. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Specifically, they will be required to:
•Disclose the amounts of (a) employee compensation; and (b) depreciation included in each relevant expense caption.
•Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements.
•Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively.
•Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.
This ASU is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. A public business entity should apply ASU No. 2024-03 prospectively to financial statements issued for reporting periods beginning after the effective date of ASU No. 2024-03. The disclosures required ASU No. 2024-03 do not need to be included in financial statements for reporting periods beginning before the effective date that are being presented for comparative purposes with financial statements issued for periods after the effective date. The Company is in the process of evaluating the impact of this ASU on the financial statements.

v3.25.0.1

Investment Securities
12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Investment Securities Investment Securities
The carrying values of investment securities at December 31, 2024 and December 31, 2023 are summarized in the following table (Amounts in Thousands):
December 31, 2024 December 31, 2023
Amount Percent Amount Percent
Securities available for sale
U.S. Treasury $ 288,462 30.55 % $ 422,490 54.20 %
Other securities (FHLB, FHLMC and FNMA) 14,848 1.57 % 33,049 4.24 %
State and political subdivisions 362,736 38.42 % 262,953 33.74 %
Mortgage-backed securities and collateralized mortgage obligations 278,090 29.46 % 60,929 7.82 %
Total securities available for sale $ 944,136 100.00 % $ 779,421 100.00 %

Investment securities have been classified in the consolidated balance sheets according to management’s intent. Available-for-sale securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders’ equity. Municipal bonds are comprised of general obligation bonds and revenue bonds issued by various municipal corporations. As of December 31, 2024 and 2023, all securities held were rated investment grade based upon external ratings where available and, where not available, based upon management knowledge of the local issuers and their financial situations. The Company had no securities designated as trading or held to maturity in its portfolio at December 31, 2024 or 2023.

The carrying amount of available-for-sale securities and their approximate fair values were as follows (Amounts in Thousands):
Amortized
Cost Gross
Unrealized
Gains Gross
Unrealized
(Losses) Allowance for Credit Losses Estimated
Fair
Value
December 31, 2024:
U.S. Treasury $ 294,210 $ 215 $ (5,963) $ — $ 288,462
Other securities (FHLB, FHLMC and FNMA) 15,010 — (162) — 14,848
State and political subdivisions 383,244 832 (21,340) — 362,736
Mortgage-backed securities and collateralized mortgage obligations 287,391 54 (9,355) — 278,090
Total $ 979,855 $ 1,101 $ (36,820) $ — $ 944,136
December 31, 2023:
U.S. Treasury $ 436,457 $ 703 $ (14,670) $ — $ 422,490
Other securities (FHLB, FHLMC and FNMA) 35,156 — (2,107) — 33,049
State and political subdivisions 276,694 1,970 (15,711) — 262,953
Mortgage-backed securities and collateralized mortgage obligations 66,532 241 (5,844) — 60,929
Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421
The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at December 31, 2024, were as follows (in thousands) below.

Amortized
Cost Fair
Value
Due in one year or less $ 117,334 $ 116,738
Due after one year through five years 296,280 288,510
Due after five years through ten years 131,326 115,993
Due over ten years 147,524 144,805
$ 692,464 $ 666,046
Mortgage-backed securities and collateralized mortgage obligations 287,391 278,090
$ 979,855 $ 944,136

Expected maturities of MBS may differ from contractual maturities because the mortgages underlying the securities may be called or prepaid without any penalties. Therefore, these securities are not included in the maturity categories in the above summary.

As of December 31, 2024, investment securities with a carrying value of $250.65 million were pledged to collateralize other borrowings. As of December 31, 2024, there were no holdings of securities of any one issuer, other than the U.S. government and its agencies, in an amount greater than 10% of stockholders' equity.

Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands):

December 31, 2024 December 31, 2023
Sale proceeds $ 129,830 $ 509
Gross realized gains — —
Gross realized losses (5,217) —

The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023 (Amounts in Thousands):
Less than 12 months 12 months or more Total
2024
Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss %
of Securities
U.S. Treasury 32 $ 115,094 $ (2,555) 2.22 % 44 $ 125,590 $ (3,408) 2.71 % 76 $ 240,684 $ (5,963) 2.48 %
Other securities (FHLB, FHLMC and FNMA) — — — — % 6 14,848 (162) 1.09 % 6 14,848 (162) 1.09 %
State and political subdivisions 369 140,021 (2,844) 2.03 % 663 163,330 (18,496) 11.32 % 1,032 303,351 (21,340) 7.03 %
Mortgage-backed securities and collateralized mortgage obligations 35 225,680 (2,904) 1.29 % 18 41,222 (6,451) 15.65 % 53 266,902 (9,355) 3.51 %
436 $ 480,795 (8,303) 1.73 % 731 $ 344,990 (28,517) 8.27 % 1,167 $ 825,785 $ (36,820) 4.46 %
Less than 12 months 12 months or more Total
2023
Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss %
of Securities
U.S. Treasury 1 $ 2,390 $ (2) 0.08 % 122 $ 370,660 $ (14,668) 3.96 % 123 $ 373,050 $ (14,670) 3.93 %
Other securities (FHLB, FHLMC and FNMA) — — — — % 14 33,049 (2,107) 6.38 % 14 33,049 (2,107) 6.38 %
State and political subdivisions 115 34,510 (314) 0.91 % 632 161,614 (15,397) 9.53 % 747 196,124 (15,711) 8.01 %
Mortgage-backed securities and collateralized mortgage obligations — — — — 18 46,483 (5,844) 12.57 % 18 46,483 (5,844) 12.57 %
116 $ 36,900 (316) 0.86 % 786 $ 611,806 (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 %

The Company considered the following information in reaching the conclusion that the unrealized losses disclosed in the table above are not attributable to credit losses. None of the unrealized losses in the above table were due to the deterioration in the credit quality of any of the issues that might result in the non-collection of contractual principal and interest. The unrealized losses are due to changes in interest rates. The Company completed a balance sheet repositioning related to its investment securities portfolio in December 2024. This consisted of the sale of lower-yielding AFS debt securities with an amortized cost of $135.05 million, resulting in a pre-tax realized loss on the sale of $5.22 million, which was recorded in December of 2024. All of the proceeds from the sale of these securities were used to purchase AFS debt securities at higher yields to improve income going forward, while maintaining the liquidity provided by the investment portfolio. Management has concluded that it is more likely than not that the Company will not be required to sell these securities prior to recovery of the amortized cost basis. The securities are of high credit quality (investment grade credit ratings) and principal and interest payments are made timely with no payments past due as of December 31, 2024. The fair value is expected to recover as the securities approach maturity. The U.S. Treasury and other securities are issued and guaranteed by U.S. government-sponsored entities and agencies. The mortgage-backed securities and collateralized mortgage obligations have implied U.S. government guarantees of the agency securities. The Company evaluates if a credit loss exists by monitoring to ensure it has adequate credit support considering the nature of the investment, number and significance of investments in an unrealized loss position, collectability or delinquency issues, the underlying financial statements of the issuers, credit ratings and subsequent changes thereto, and other available relevant information. Considering the above factors, management has determined that no allowance for credit losses is necessary for the securities portfolio as of December 31, 2024.

v3.25.0.1

Loans
12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Loans Loans
Classes of loans are as follows:
December 31,
2024 2023
(Amounts In Thousands)
Agricultural $ 118,678 $ 115,786
Commercial and financial 298,917 307,190
Real estate:
Construction, 1 to 4 family residential 79,451 80,255
Construction, land development and commercial 279,589 313,878
Mortgage, farmland 275,768 281,164
Mortgage, 1 to 4 family first liens 1,174,083 1,221,296
Mortgage, 1 to 4 family junior liens 141,550 144,524
Mortgage, multi-family 492,762 471,009
Mortgage, commercial 498,078 416,670
Loans to individuals 35,301 40,205
Obligations of state and political subdivisions 43,994 46,446
3,438,171 3,438,423
Net unamortized fees and costs 290 359
3,438,461 3,438,782
Less allowance for credit losses 50,940 49,410
$ 3,387,521 $ 3,389,372
Changes in the allowance for credit losses (ACL) on loans for the years ended December 31, 2024, 2023 and 2022 are as follows:

Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2024
ACL on loans:
Beginning balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410
Charge-offs (669) (2,568) (739) (39) (1,151) (224) (1,490) (6,880)
Recoveries 100 1,197 886 37 964 430 378 3,992
Credit loss (benefit) expense (1,273) 2,838 (4,236) (175) 4,564 1,991 709 4,418
Ending balance $ 674 $ 10,217 $ 2,393 $ 3,252 $ 22,929 $ 10,353 $ 1,122 $ 50,940
Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2023
ACL on loans:
Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440
Charge-offs (781) (3,214) (2,066) (21) (467) (869) (1,219) (8,637)
Recoveries 72 556 13 56 446 256 267 1,666
Credit loss (benefit) expense 683 5,149 4,346 405 4,365 (647) 640 14,941
Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410

Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2022
ACL on loans:
Beginning balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470
Charge-offs (357) (447) — (40) (729) (51) (589) (2,213)
Recoveries 83 584 48 296 898 361 153 2,423
Credit loss (benefit) expense 555 1,853 1,841 (700) 2,541 (1,392) 1,062 5,760
Ending balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440
Changes in the ACL for off-balance sheet credit exposures for the years ended December 31, 2024, 2023 and 2022 were as follows:
Year Ended December 31, 2024
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110
Credit loss (benefit) expense (136) 346 (2,355) (60) 49 (42) (12) (2,210)
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 147 $ 1,753 $ 486 $ 13 $ 412 $ 46 $ 43 $ 2,900

Year Ended December 31, 2023
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430
Credit loss (benefit) expense (242) 308 715 18 (108) (34) 23 680
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110
Year Ended December 31, 2022
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850
Credit loss (benefit) expense 142 (19) 1,277 (58) (323) (437) (2) 580
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430
Credit loss expense (benefit) for off-balance sheet credit exposures is included in credit loss expense (benefit) on the consolidated statement of income for the years ended December 31, 2024, 2023 and 2022.
Management regularly reviews loans in the portfolio to assess credit quality indicators and to determine appropriate loan classification and grading in accordance with applicable bank regulations. The Company's risk rating methodology assigns risk ratings ranging from 1 to 6, where a higher rating represents higher risk. The Company differentiates its lending portfolios into loans sharing common risk characteristics for which expected credit loss is measured on a pool basis and loans not sharing common risk characteristics for which credit loss is measured individually.

The below are descriptions of the credit quality indicators:

Excellent – Excellent rated loans are prime quality loans covered by highly liquid collateral with generous margins or supported by superior current financial conditions reflecting substantial net worth, relative to total credit extended, and based on assets of a stable and non-speculative nature whose values can be readily verified. Identified repayment source or cash flow is abundant and assured. Loans are secured with cash, cash equivalents, or collateral with very low loan to values. The borrower would qualify for unsecured debt and guarantors provide excellent secondary support to the relationship. The borrower has a long-term relationship with Hills Bank, maintains high deposit balances and has an established payment history with Hills Bank and an established business in an established industry.

Good – Good rated loans are adequately secured by readily marketable collateral or good financial condition characterized by liquidity, flexibility and sound net worth. Loans are supported by sound primary and secondary payment sources and timely and accurate financial information. The relationship is not quite as strong as a borrower that is assigned an excellent rating but still has a very strong liquidity position, low leverage, and track record of strong performance. These loans have a strong collateral position with limited risk to bank capital. The collateral will not materially lose value in a distressed liquidation. Guarantors provide additional secondary support to mitigate possible bank losses. The borrower has a long-term relationship with Hills Bank with an established track record of payments; loans with shorter remaining loan amortization; deposit balances are consistent; loan payments could be made from cash reserves in the interim period; and source of income is coming from a stable industry.

Satisfactory – Satisfactory rated loans are loans to borrowers of average financial means not especially vulnerable to changes in economic or other circumstances, where the major support for the extension is sufficient collateral of a marketable nature, and the primary source of repayment is seen to be clear and adequate. The borrower's financial performance is consistent, ratios and trends are positive and the primary repayment source can clearly be identified and supported with acceptable financial information. The loan relationship could be vulnerable to changes in economic or industry conditions but have the ability to absorb unexpected issues. The loan collateral coverage is considered acceptable and guarantors can provide financial support but net worth might not be as liquid as a 1 or 2 rated relationship. The borrower has an established relationship with Hills Bank. The relationship is making timely loan payments, any operating line is revolving and deposit balances are positive with limited to no overdrafts. Management and industry is considered stable.

Monitor – Monitor rated loans are identified by management as warranting special attention for a variety of reasons that may bear on ultimate collectability. This may be due to adverse trends, a particular industry, loan structure, or repayment that is dependent on projections, or a one-time occurrence. The relationship liquidity levels are minimal and the borrower’s leverage position is brought into question. The primary repayment source is showing signs of being stressed or is not proven. If the borrower performs as planned, the loan will be repaid. The collateral coverage is still considered acceptable but there might be some concern with the type of real estate securing the debt or highly dependent on chattel assets. Some loans may be better secured than others. Guarantors still provide some support but there is not an abundance of financial strength supporting the guaranty. A monitor credit may be appropriate when the borrower is experiencing rapid growth which is impacting liquidity levels and increasing debt levels. Other attributes to consider would include if the business is a start-up or newly acquired, if the relationship has significant financing relationships with other financial institutions, the quality of financial information being received, management depth of the company, and changes to the business model. The track history with Hills Bank has some deficiencies such as slow payments or some overdrafts.

Special Mention – Special mention rated loans are supported by a marginal payment capacity and are marginally protected by collateral. There are identified weaknesses that if not monitored and corrected may adversely affect the Company’s credit position. A special mention credit would typically have a weakness in one of the general categories (cash flow, collateral position or payment history) but not in all categories. Potential indicators of a special mention would include past due payments, overdrafts, management issues, poor financial performance, industry issues, or the need for additional short-term
borrowing. The ability to continue to make payments is in question; there are “red flags” such as past due payments, non-revolving credit lines, overdrafts, and the inability to sell assets. The borrower is experiencing delinquent taxes, legal issues, etc., obtaining financial information has become a challenge, collateral coverage is marginal at best, and the value and condition could be brought into question. Collateral document deficiencies have been noted and if not addressed, could become material. Guarantors provide minimal support for this relationship. The credit may include an action plan or follow up established in the asset quality process. There is a change in the borrower’s communication pattern. Industry issues may be impacting the relationship. Adverse credit scores or history of payment deficiencies could be noted.

Substandard – Substandard loans are not adequately supported by the paying capacity of the borrower and may be inadequately collateralized. These loans have a well-defined weakness or weaknesses. Full repayment of the loan(s) according to the original terms and conditions is in question or not expected. For these loans, it is more probable than not that the Company could sustain some loss if the deficiency(ies) is not corrected. There are identified shortfalls in the primary repayment source such as carry over debt, past due payments, and overdrafts. Obtaining quality and timely financial information is a weakness. The loan is under secured with exposure that could impact bank capital. It appears the liquidation of collateral has become the repayment source. The collateral may be difficult to foreclose or have little to no value. Collateral documentation deficiencies have been noted during the review process. Guarantor(s) provide minimal to no support of the relationship. The borrower’s communication with the Bank continues to decrease and the borrower is not addressing the situation. There is some concern about the borrower’s ability and willingness to repay the loans. Problems may be the result of external issues such as economic or industry related issues.

The following tables present the credit quality indicators and origination years by type of loan in each category as of December 31, 2024 (amounts in thousands):

Agricultural
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Grade:
Excellent $ 1,039 $ 74 $ 683 $ — $ 35 $ — $ 3,935 $ 5,766
Good 3,418 1,537 1,141 227 187 — 8,431 14,941
Satisfactory 10,494 3,343 4,978 1,694 926 304 33,609 55,348
Monitor 4,418 2,008 3,157 498 222 177 15,275 25,755
Special Mention 3,085 985 1,203 140 59 495 4,556 10,523
Substandard 2,610 407 456 56 — — 2,816 6,345
Total $ 25,064 $ 8,354 $ 11,618 $ 2,615 $ 1,429 $ 976 $ 68,622 $ 118,678
Current period gross write-offs $ 652 $ 7 $ 4 $ 1 $ — $ — $ 5 $ 669
Commercial and Financial
Excellent $ 781 $ 131 $ 220 $ 120 $ 266 $ — $ 7,438 $ 8,956
Good 5,983 17,751 8,831 3,932 550 1,277 16,137 54,461
Satisfactory 21,092 22,891 22,225 9,804 3,706 384 55,701 135,803
Monitor 19,828 9,350 11,985 3,559 2,034 84 28,135 74,975
Special Mention 5,875 3,187 932 353 48 1 3,721 14,117
Substandard 4,972 1,173 188 1,309 582 358 2,023 10,605
Total $ 58,531 $ 54,483 $ 44,381 $ 19,077 $ 7,186 $ 2,104 $ 113,155 $ 298,917
Current period gross write-offs $ 1,109 $ 1,029 $ 202 $ 117 $ 36 $ — $ 75 $ 2,568
Real Estate: Construction, 1 to 4 Family Residential
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 10,366 $ 10,366
Good — — — — — — 7,657 7,657
Satisfactory 430 — — — — — 35,078 35,508
Monitor 757 1,246 — — — — 19,669 21,672
Special Mention 310 1,351 — — — — 1,432 3,093
Substandard 384 740 — — — — 31 1,155
Total $ 1,881 $ 3,337 $ — $ — $ — $ — $ 74,233 $ 79,451
Current period gross write-offs $ 38 $ 552 $ 44 $ — $ — $ — — $ 634
Real Estate: Construction, Land Development and Commercial
Excellent $ 910 $ — $ — $ — $ — $ 87 $ 880 $ 1,877
Good 1,464 1,346 548 — 947 243 1,721 6,269
Satisfactory 18,468 7,649 3,043 4,525 263 744 109,998 144,690
Monitor 5,433 2,214 525 1,387 129 — 111,813 121,501
Special Mention 1,768 — 79 — 45 — 667 2,559
Substandard 164 456 2,073 — — — — 2,693
Total $ 28,207 $ 11,665 $ 6,268 $ 5,912 $ 1,384 $ 1,074 $ 225,079 $ 279,589
Current period gross write-offs $ 18 $ 76 $ — $ — $ — $ 11 $ — $ 105
Real Estate: Mortgage, Farmland
Excellent $ 1,805 $ 1,770 $ 3,734 $ 1,734 $ 127 $ — $ 80 $ 9,250
Good 4,444 5,313 15,354 13,357 4,323 540 7,030 50,361
Satisfactory 20,496 26,971 45,687 30,119 14,971 7,944 13,616 159,804
Monitor 7,066 7,689 17,987 2,365 3,577 298 2,629 41,611
Special Mention — 3,243 2,581 1,389 104 193 3,211 10,721
Substandard 2,188 1,353 67 — 205 208 — 4,021
Total $ 35,999 $ 46,339 $ 85,410 $ 48,964 $ 23,307 $ 9,183 $ 26,566 $ 275,768
Current period gross write-offs $ — $ 37 $ 2 $ — $ — $ — $ — $ 39
Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent $ 3,575 $ 6,675 $ 9,533 $ 1,324 $ 209 $ 562 $ 1 $ 21,879
Good 2,730 3,070 9,977 4,325 8,648 11,667 3,887 44,304
Satisfactory 91,334 168,690 284,347 151,680 102,050 139,948 11,639 949,688
Monitor 10,389 13,992 28,998 17,758 14,004 12,974 10,236 108,351
Special Mention 2,253 3,333 11,620 5,163 3,900 4,147 2,467 32,883
Substandard 887 2,143 2,536 4,360 1,618 5,091 343 16,978
Total $ 111,168 $ 197,903 $ 347,011 $ 184,610 $ 130,429 $ 174,389 $ 28,573 $ 1,174,083
Current period gross write-offs $ 41 $ 209 $ 238 $ 167 $ 27 $ 31 $ 27 $ 740
Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 13 $ 13
Good — — 259 — 393 413 3,411 4,476
Satisfactory 6,394 8,103 11,301 7,857 5,692 8,055 80,822 128,224
Monitor 678 363 561 514 276 134 3,176 5,702
Special Mention 251 128 322 175 94 193 830 1,993
Substandard 27 166 98 124 29 123 575 1,142
Total $ 7,350 $ 8,760 $ 12,541 $ 8,670 $ 6,484 $ 8,918 $ 88,827 $ 141,550
Current period gross write-offs $ — $ 152 $ 84 $ 87 $ 25 $ 56 $ 7 $ 411
Real Estate: Mortgage, Multi-Family
Excellent $ — $ — $ 5,541 $ 2,857 $ 8,048 $ 79 $ 1 $ 16,526
Good — 30,128 52,477 15,370 18,459 8,104 10,561 135,099
Satisfactory 22,149 22,371 62,472 31,371 15,644 9,854 17,865 181,726
Monitor 7,742 23,638 25,064 26,454 17,641 1,078 25,928 127,545
Special Mention 1,819 2,979 968 9,771 3,172 — 5,479 24,188
Substandard 634 — 6,994 50 — — — 7,678
Total $ 32,344 $ 79,116 $ 153,516 $ 85,873 $ 62,964 $ 19,115 $ 59,834 $ 492,762
Current period gross write-offs $ — $ — $ — $ 21 $ — $ — $ — $ 21
Real Estate: Mortgage, Commercial
Excellent $ 1,529 $ 1,389 $ — $ 2,066 $ 12,428 $ 248 $ 3,858 $ 21,518
Good 12,665 6,703 19,335 17,547 16,848 6,463 16,962 96,523
Satisfactory 39,520 25,770 33,941 25,819 33,124 15,714 40,798 214,686
Monitor 50,909 7,483 18,613 13,887 9,519 7,853 27,534 135,798
Special Mention 4,792 3,199 8,843 2,658 527 320 968 21,307
Substandard 3,050 74 1,053 2,121 1,571 81 296 8,246
Total $ 112,465 $ 44,618 $ 81,785 $ 64,098 $ 74,017 $ 30,679 $ 90,416 $ 498,078
Current period gross write-offs $ 61 $ 3 $ 8 $ 109 $ 5 $ — $ 17 $ 203

Loans to Individuals
Excellent $ — $ — $ — $ — $ — $ — $ 1 $ 1
Good 147 70 4 22 — — 1 244
Satisfactory 21,312 6,988 3,265 1,413 397 41 246 33,662
Monitor 119 287 96 33 — — 12 547
Special Mention 279 124 34 11 — — 1 449
Substandard 80 68 48 5 — 192 5 398
Total $ 21,937 $ 7,537 $ 3,447 $ 1,484 $ 397 $ 233 $ 266 $ 35,301
Current period gross write-offs $ 1,084 $ 356 $ 45 $ 5 $ — $ — $ — $ 1,490
Obligations of State and Political Subdivisions
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ 3,138 $ — $ 3,138
Good — — — — 1,631 15,853 3,103 20,587
Satisfactory 1,274 1,352 1,481 759 1,756 4,375 1,734 12,731
Monitor — — 1,038 — 505 406 — 1,949
Special Mention — — — — — 490 — 490
Substandard — — 76 — 275 1,821 2,927 5,099
Total $ 1,274 $ 1,352 $ 2,595 $ 759 $ 4,167 $ 26,083 $ 7,764 $ 43,994
Current period gross write-offs $ — $ — $ — $ — $ — $ — $ — $ —
Totals
Excellent $ 9,639 $ 10,039 $ 19,711 $ 8,101 $ 21,113 $ 4,114 $ 26,573 $ 99,290
Good 30,851 65,918 107,926 54,780 51,986 44,560 78,901 434,922
Satisfactory 252,963 294,128 472,740 265,041 178,529 187,363 401,106 2,051,870
Monitor 107,339 68,270 108,024 66,455 47,907 23,004 244,407 665,406
Special Mention 20,432 18,529 26,582 19,660 7,949 5,839 23,332 122,323
Substandard 14,996 6,580 13,589 8,025 4,280 7,874 9,016 64,360
Total $ 436,220 $ 463,464 $ 748,572 $ 422,062 $ 311,764 $ 272,754 $ 783,335 $ 3,438,171
Gross write-offs for period $ 3,002 $ 2,421 $ 627 $ 508 $ 93 $ 98 $ 131 $ 6,880

The following tables present total loans by risk categories and gross charge-offs by year of origination as of December 31, 2023 (amounts in thousands):
Agricultural
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ 292 $ 749 $ — $ 94 $ 10 $ — $ 6,067 $ 7,212
Good 3,555 2,318 359 562 377 2 10,479 17,652
Satisfactory 8,412 8,787 2,706 1,644 430 153 32,552 54,684
Monitor 4,624 2,630 687 425 252 758 15,510 24,886
Special Mention 1,275 1,148 171 34 10 — 1,846 4,484
Substandard 1,268 331 159 — 377 — 4,733 6,868
Total $ 19,426 $ 15,963 $ 4,082 $ 2,759 $ 1,456 $ 913 $ 71,187 $ 115,786
Current period gross write-offs $ 56 $ 416 $ — $ — $ — $ — $ 309 $ 781
Commercial and Financial
Excellent $ 3,163 $ 445 $ 411 $ 474 $ — $ — $ 3,003 $ 7,496
Good 8,655 11,491 5,304 1,654 189 103 19,385 46,781
Satisfactory 52,177 31,977 16,571 6,168 2,485 1,009 66,021 176,408
Monitor 14,711 14,008 5,152 3,957 477 44 23,418 61,767
Special Mention 6,355 1,775 429 247 57 6 1,425 10,294
Substandard 1,673 511 643 209 317 370 721 4,444
Total $ 86,734 $ 60,207 $ 28,510 $ 12,709 $ 3,525 $ 1,532 $ 113,973 $ 307,190
Gross write-offs for period $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 $ 626 $ 3,214
Real Estate: Construction, 1 to 4 Family Residential
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 4 $ 4
Good 497 1,347 — — — — 12,548 14,392
Satisfactory 3,043 404 — — — — 31,228 34,675
Monitor 3,490 — — — — — 18,308 21,798
Special Mention 506 — — — — — 2,967 3,473
Substandard 560 4,851 — — — — 502 5,913
Total $ 8,096 $ 6,602 $ — $ — $ — $ — $ 65,557 $ 80,255
Gross write-offs for period $ 149 $ 1,019 $ — $ — $ — $ — $ 234 $ 1,402
Real Estate: Construction, Land Development and Commercial
Excellent $ — $ 250 $ — $ — $ — $ 106 $ 1,292 $ 1,648
Good 3,704 651 305 947 — 199 10,321 16,127
Satisfactory 17,198 9,379 7,540 517 274 1,104 176,540 212,552
Monitor 16,786 1,946 1,083 162 — — 51,842 71,819
Special Mention 1,713 223 117 — — — 2,177 4,230
Substandard 2,700 3,774 — 956 — 11 61 7,502
Total $ 42,101 $ 16,223 $ 9,045 $ 2,582 $ 274 $ 1,420 $ 242,233 $ 313,878
Gross write-offs for period $ 456 $ 187 $ — $ 9 $ — $ — $ 12 $ 664

Real Estate: Mortgage, Farmland
Excellent $ 1,966 $ 4,469 $ 1,928 $ 177 $ — $ — $ 100 $ 8,640
Good 7,244 21,882 11,016 7,206 964 977 7,006 56,295
Satisfactory 37,415 52,580 37,032 16,537 3,063 8,213 15,985 170,825
Monitor 6,256 14,840 3,353 4,452 270 1,242 1,586 31,999
Special Mention 2,073 835 1,719 108 224 — 2,807 7,766
Substandard 3,793 1,681 — — — 165 — 5,639
Total $ 58,747 $ 96,287 $ 55,048 $ 28,480 $ 4,521 $ 10,597 $ 27,484 $ 281,164
Gross write-offs for period $ 21 $ — $ — $ — $ — $ — $ — $ 21
Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent $ 446 $ 1,405 $ 1,165 $ 338 $ — $ 661 $ — $ 4,015
Good 11,907 20,471 4,704 7,481 1,656 11,012 5,499 62,730
Satisfactory 196,885 312,473 178,678 121,112 44,683 134,698 14,328 1,002,857
Monitor 15,328 43,289 15,338 17,706 2,993 11,122 9,115 114,891
Special Mention 2,585 5,752 4,145 1,515 993 4,533 794 20,317
Substandard 1,531 2,368 3,966 2,556 1,392 4,482 191 16,486
Total $ 228,682 $ 385,758 $ 207,996 $ 150,708 $ 51,717 $ 166,508 $ 29,927 $ 1,221,296
Gross write-offs for period $ — $ 120 $ 25 $ 46 $ 14 $ 31 $ 1 $ 237
Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ 2 $ — $ — $ — $ 2
Good 86 259 185 430 86 461 4,031 5,538
Satisfactory 10,921 13,280 9,008 6,818 3,563 8,224 78,798 130,612
Monitor 466 582 303 482 406 92 3,120 5,451
Special Mention 77 199 257 169 14 155 771 1,642
Substandard 86 51 185 53 16 155 733 1,279
Total $ 11,636 $ 14,371 $ 9,938 $ 7,954 $ 4,085 $ 9,087 $ 87,453 $ 144,524
Gross write-offs for period $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 $ 11 $ 230
Real Estate: Mortgage, Multi-Family
Excellent $ — $ 5,806 $ 2,992 $ 3,093 $ — $ 113 $ — $ 12,004
Good 29,175 49,599 14,879 22,335 — 8,110 2,119 126,217
Satisfactory 30,113 71,890 60,229 22,233 1,256 13,816 17,688 217,225
Monitor 26,456 26,082 20,583 22,276 162 1,141 1,032 97,732
Special Mention — 1,927 906 191 — — 5,525 8,549
Substandard 169 7,999 78 — — — 1,036 9,282
Total $ 85,913 $ 163,303 $ 99,667 $ 70,128 $ 1,418 $ 23,180 $ 27,400 $ 471,009
Gross write-offs for period $ — $ 83 $ 18 $ — $ — $ — $ — $ 101
Real Estate: Mortgage, Commercial
Excellent $ 1,469 $ 1,519 $ 555 $ 16,733 $ — $ 570 $ — $ 20,846
Good 7,293 19,233 17,928 16,978 2,332 3,467 12,937 80,168
Satisfactory 31,567 39,024 48,551 38,915 8,830 13,642 40,044 220,573
Monitor 10,862 30,376 14,892 12,059 297 8,480 5,698 82,664
Special Mention 494 1,127 828 544 — 1,006 993 4,992
Substandard 244 755 2,270 2,495 605 88 970 7,427
Total $ 51,929 $ 92,034 $ 85,024 $ 87,724 $ 12,064 $ 27,253 $ 60,642 $ 416,670
Gross write-offs for period $ 7 $ — $ 761 $ — $ — $ — $ — $ 768
Loans to Individuals
Excellent $ — $ — $ — $ — $ — $ — $ — $ —
Good 150 6 — — 5 — 2 163
Satisfactory 27,480 6,715 3,064 1,154 272 97 257 39,039
Monitor 358 178 34 4 — — 2 576
Special Mention 62 115 46 — — — 1 224
Substandard 117 18 6 — — 60 2 203
Total $ 28,167 $ 7,032 $ 3,150 $ 1,158 $ 277 $ 157 $ 264 $ 40,205
Gross write-offs for period $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — $ 3 $ 1,219
Obligations of State and Political Subdivisions
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ 4,543 $ — $ 4,543
Good — — — 1,752 — 7,064 — 8,816
Satisfactory 1,381 2,306 787 2,355 1,141 12,959 5,311 26,240
Monitor — 331 — — 290 606 — 1,227
Special Mention — — — 289 159 — — 448
Substandard — 107 — — — 2,030 3,035 5,172
Total $ 1,381 $ 2,744 $ 787 $ 4,396 $ 1,590 $ 27,202 $ 8,346 $ 46,446
Gross write-offs for period $ — $ — $ — $ — $ — $ — $ — $ —
Totals
Excellent $ 7,336 $ 14,643 $ 7,051 $ 20,911 $ 10 $ 5,993 $ 10,466 $ 66,410
Good 72,266 127,257 54,680 59,345 5,609 31,395 84,327 434,879
Satisfactory 416,592 548,815 364,166 217,453 65,997 193,915 478,752 2,285,690
Monitor 99,337 134,262 61,425 61,523 5,147 23,485 129,631 514,810
Special Mention 15,140 13,101 8,618 3,097 1,457 5,700 19,306 66,419
Substandard 12,141 22,446 7,307 6,269 2,707 7,361 11,984 70,215
Total $ 622,812 $ 860,524 $ 503,247 $ 368,598 $ 80,927 $ 267,849 $ 734,466 $ 3,438,423
Gross write-offs for period $ 3,655 $ 2,221 $ 1,095 $ 227 $ 158 $ 85 $ 1,196 $ 8,637
Past due loans as of December 31, 2024 and 2023 were as follows:
30 - 59 Days
Past Due 60 - 89 Days
Past Due 90 Days
or More
Past Due Total Past
Due Current Total
Loans
Receivable Accruing Loans
Past Due 90
Days or More
(Amounts In Thousands)
December 31, 2024
Agricultural $ 289 $ — $ 881 $ 1,170 $ 117,508 $ 118,678 $ —
Commercial and financial 831 51 704 1,586 297,331 298,917 147
Real estate:
Construction, 1 to 4 family residential 1,803 205 714 2,722 76,729 79,451 —
Construction, land development and commercial 2,497 — 1,947 4,444 275,145 279,589 —
Mortgage, farmland 203 — 67 270 275,498 275,768 —
Mortgage, 1 to 4 family first liens 11,701 4,583 3,206 19,490 1,154,593 1,174,083 719
Mortgage, 1 to 4 family junior liens 426 75 2 503 141,047 141,550 —
Mortgage, multi-family 186 — — 186 492,576 492,762 —
Mortgage, commercial 416 3,195 2,223 5,834 492,244 498,078 —
Loans to individuals 372 101 — 473 34,828 35,301 —
Obligations of state and political subdivisions — — — — 43,994 43,994 —
$ 18,724 $ 8,210 $ 9,744 $ 36,678 $ 3,401,493 $ 3,438,171 $ 866
30 - 59 Days
Past Due 60 - 89 Days
Past Due 90 Days
or More
Past Due Total Past
Due Current Total
Loans
Receivable Accruing Loans
Past Due 90
Days or More
(Amounts In Thousands)
December 31, 2023
Agricultural $ 801 $ — $ — $ 801 $ 114,985 $ 115,786 $ —
Commercial and financial 1,345 1,752 384 3,481 303,709 307,190 —
Real estate:
Construction, 1 to 4 family residential 433 — 5,411 5,844 74,411 80,255 —
Construction, land development and commercial 730 — 7,953 8,683 305,195 313,878 30
Mortgage, farmland — 183 — 183 280,981 281,164 —
Mortgage, 1 to 4 family first liens 13,344 3,047 2,720 19,111 1,202,185 1,221,296 515
Mortgage, 1 to 4 family junior liens 519 20 5 544 143,980 144,524 —
Mortgage, multi-family 1,869 — 7,685 9,554 461,455 471,009 —
Mortgage, commercial 875 416 — 1,291 415,379 416,670 —
Loans to individuals 341 31 — 372 39,833 40,205 —
Obligations of state and political subdivisions — — — — 46,446 46,446 —
$ 20,257 $ 5,449 $ 24,158 $ 49,864 $ 3,388,559 $ 3,438,423 $ 545

The Company does not have a significant amount of loans that are past due less than 90 days where there are serious doubts as to the ability of the borrowers to comply with the loan repayment terms.

Accruing loans past due 90 days or more increased $0.32 million from December 31, 2023 to December 31, 2024. As of December 31, 2024 and 2023, accruing loans past due 90 days or more were 0.03% and 0.02% of total loans, respectively. The average balance of the accruing loans past due 90 days or more decreased in 2024 as compared to 2023. The average 90 days or more past due accruing loan balance per loan was $0.17 million as of December 31, 2024 compared to $0.08 million as of December 31, 2023. The loans 90 days or more past due and still accruing are believed to be adequately collateralized. Loans are placed on nonaccrual status when management believes the collection of future principal and interest is not reasonably assured.
Certain nonaccrual loan information by loan type at December 31, 2024 and 2023 was as follows:
December 31, 2024 December 31, 2023
Total Non-accrual loans Nonaccrual with no ACL Total Non-
accrual
loans Nonaccrual with no ACL
(Amounts In Thousands) (Amounts In Thousands)
Agricultural $ 909 $ 909 $ — $ —
Commercial and financial 1,326 1,326 524 524
Real estate:
Construction, 1 to 4 family residential 714 651 5,505 5,505
Construction, land development and commercial 2,111 2,111 8,049 8,049
Mortgage, farmland 1,225 1,225 — —
Mortgage, 1 to 4 family first liens 6,361 5,958 5,805 4,819
Mortgage, 1 to 4 family junior liens 236 236 221 221
Mortgage, multi-family 7,195 7,195 7,685 7,685
Mortgage, commercial 3,849 3,849 3,099 3,099
Loans to individuals — — — —
$ 23,926 $ 23,460 $ 30,888 $ 29,902

The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification.

Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification.

In some cases, the Company will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted.
The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands):

Loan Modifications Made to Borrowers Experiencing Financial Difficulty
Year Ended December 31, 2024 Year Ended December 31, 2023
Amortized Cost Basis at December 31, 2024 % of Total Class of Financing Receivable Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable
Loan Type
Mortgage, Farmland $ 2,188 Term extension 0.79% $ 1,219 Term extension 0.43%
Agricultural 1,999 Term extension 1.68% 2,556 Term extension 2.21%
Mortgage, commercial 1,214 Term extension 0.24% 312 Term extension 0.07%
Construction land development and commercial 1,555 Term extension 0.56% — —%
Commercial and financial 1,717 Term extension 0.57% — —%
Total $ 8,673 $ 4,087

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:
Year Ended December 31, 2024 Year Ended December 31, 2023
Loan Type Financial Effect Loan Type Financial Effect
Mortgage, Farmland Provided a payment deferral, which temporarily reduced monthly payment amounts for the borrowers. Mortgage, Farmland
Added a weighted-average 5.3 years to the life of loans, which reduced monthly payment amounts for the borrowers.
Agricultural
Added a weighted-average 5.3 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Agricultural
Added a weighted-average 0.08 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Mortgage, commercial
Added a weighted-average 3.6 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Mortgage, commercial None
Construction land development and commercial
Added a weighted-average 5.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Construction land development and commercial None
Commercial and financial
Added a weighted-average 2.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Commercial and financial
Added a weighted-average 5.1 year to the life of loans, which reduced monthly payment amounts for the borrowers.

Upon the Company's determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.
There were no financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty.

The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months (numbers in thousands):
Payment Status (Amortized Cost Basis) for Year Ended December 31, 2024
Current 30-89 Days Past Due 90+ Days Past Due
Loan Type
Mortgage, Farmland $ 2,188 $ — $ —
Agricultural 1,999 — —
Mortgage, commercial 798 416 —
Construction land development and commercial 1,555 — —
Commercial and financial 1,301 — 416
$ 7,841 $ 416 $ 416
Payment Status (Amortized Cost Basis) for Year Ended December 31, 2023
Current 30-89 Days Past Due 90+ Days Past Due
Loan Type
Mortgage, Farmland $ 1,219 $ — $ —
Agricultural 2,556 — —
Mortgage, commercial 312 — —
$ 4,087 $ — $ —
The following tables present the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of December 31, 2024 and 2023:

Primary Type of Collateral
Real Estate Accounts Receivable Equipment Other Total ACL Allocation
(Amounts In Thousands)
December 31, 2024
Agricultural $ 2,709 $ — $ 200 $ — $ 2,909 $ —
Commercial and financial 2,370 — 26 — 2,396 —
Real estate:
Construction, 1 to 4 family residential 714 — — — 714 —
Construction, land development and commercial 3,502 — — — 3,502 —
Mortgage, farmland 3,820 — — — 3,820 —
Mortgage, 1 to 4 family first liens 7,080 — — — 7,080 30
Mortgage, 1 to 4 family junior liens 236 — — — 236 —
Mortgage, multi-family 7,195 — — — 7,195 —
Mortgage, commercial 5,451 — — — 5,451 —
Loans to individuals 192 — — — 192 192
Obligations of state and political subdivisions — — — — — —
$ 33,269 $ — $ 226 $ — $ 33,495 $ 222

Primary Type of Collateral
Real Estate Accounts Receivable Equipment Other Total ACL Allocation
(Amounts In Thousands)
December 31, 2023
Agricultural $ 2,557 $ — $ — $ — $ 2,557 $ —
Commercial and financial 2,233 — 10 — 2,243 560
Real estate:
Construction, 1 to 4 family residential 5,504 — — — 5,504 —
Construction, land development and commercial 8,080 — — — 8,080 —
Mortgage, farmland 2,077 — 169 — 2,246 —
Mortgage, 1 to 4 family first liens 6,593 — — — 6,593 104
Mortgage, 1 to 4 family junior liens 239 — — — 239 —
Mortgage, multi-family 7,685 — — — 7,685 —
Mortgage, commercial 5,139 — — — 5,139 —
Loans to individuals 60 — — — 60 60
Obligations of state and political subdivisions — — — — — —
$ 40,167 $ — $ 179 $ — $ 40,346 $ 724

The changes in the ACL in 2024 compared to 2023 is the result of the following factors: Iowa unemployment remained steady throughout 2024, therefore management's unemployment forecast when considering improvements in national unemployment forecasts was adjusted lower overall which resulted in a decrease to the ACL; slight decrease in loan volume which resulted in a decrease; changes in prepayment and curtailment rates resulting in an increase; decreases in the individually analyzed loans
reserve; changes in qualitative factors determined necessary by management which resulted in a decrease; and an increase due to increased charge-offs and therefore higher loss rates. The decrease in the allowance for credit losses on off-balance sheet credit exposures is primarily a result of decreased outstanding unfunded commitments as of December 31, 2024.

The extent to which collateral secures collateral-dependent loans is provided in the previous individually analyzed loans table and changes in the extent to which collateral secures its collateral-dependent loans are described below. Collateral-dependent loans decreased $6.85 million from December 31, 2023 to December 31, 2024. Collateral-dependent loans include any loan that has been placed on nonaccrual status, accruing loans past due 90 days or more and loans made to borrowers with financial difficulties. Collateral-dependent loans also include loans that, based on management’s evaluation of current information and events, the Company expects to be unable to collect in full according to the contractual terms of the original loan agreement. Collateral-dependent loans were 0.97% of loans held for investment as of December 31, 2024 and 1.17% as of December 31, 2023. The decrease in collateral-dependent loans is primarily due to a decrease in nonaccrual loans of $6.96 million. There were no significant changes noted in the extent to which collateral secures collateral-dependent loans.

The Company regularly reviews a substantial portion of the loans in the portfolio and assesses whether the loans share common risk characteristics for which expected credit loss is measured on a pool basis or if the loans do not share common risk characteristics and therefore expected credit loss is measured on an individual loan basis. If the loans are assessed for credit losses on an individual basis, the Company determines if a specific allowance is appropriate. In addition, the Company's management also reviews and, where determined necessary, provides allowances for particular loans based upon (1) reviews of specific borrowers and (2) management’s assessment of areas that management considers are of higher credit risk, including loans that have been restructured or modified to a borrower experiencing financial difficulties. Loans that are determined not to be collateral-dependent and for which there are no specific allowances are classified into one or more risk categories and expected credit loss is measured on a pool basis. See Note 1 for further discussion of the allowance for credit losses for loans held for investment.

Specific allowances for credit losses on loans assessed individually are established if the loan balances exceed the net present value of the relevant future cash flows or the fair value of the relevant collateral based on updated appraisals and/or updated collateral analysis for the properties if the loan is collateral dependent. The Company may recognize a charge off or record a specific allowance related to an individually analyzed loan if there is a collateral shortfall or it is unlikely the borrower can make all principal and interest payments as contractually due.

For loans that are collateral dependent, losses are evaluated based on the portion of a loan that exceeds the fair market value of the collateral. In general, this is the amount that the carrying value of the loan exceeds the related appraised value less estimated costs to sell the collateral. Generally, it is the Company’s policy not to rely on appraisals that are older than one year prior to the date the credit loss is being measured. The most recent appraisal values may be adjusted if, in the Company’s judgment, experience and other market data indicate that the property’s value, use, condition, exit market or other variables affecting its value may have changed since the appraisal was performed. The charge off or loss adjustment supported by an appraisal is considered the minimum charge off. Any adjustments made to the appraised value are to provide an additional charge off or specific reserve based on the applicable facts and circumstances. In instances where there is an estimated decline in value, a specific reserve may be provided or a charge off taken pending confirmation of the amount of the loss from an updated appraisal. Upon receipt of the new appraisals, an additional specific reserve may be provided or charge off taken based on the appraised value of the collateral. On average, appraisals are obtained within one month of order.
The Company has not experienced any significant time lapses in recognizing the required provisions for collateral dependent loans, nor has the Company delayed appropriate charge-offs. When an updated appraisal value has been obtained, the Company has used the appraisal amount in helping to determine the appropriate charge-off or required reserve. The Company also evaluates any changes in the financial condition of the borrower and guarantors (if applicable), economic conditions, and the Company’s loss experience with the type of property in question. Any information utilized in addition to the appraisal is intended to identify additional charge-offs or provisions, not to override the appraised value.

v3.25.0.1

Property and Equipment
12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Property and Equipment Property and Equipment
The major classes of property and equipment and the total accumulated depreciation are as follows:

December 31,
2024 2023
(Amounts In Thousands)
Land $ 11,447 $ 11,266
Buildings and improvements 43,029 41,223
Furniture and equipment 44,539 42,694
99,015 95,183
Less accumulated depreciation 63,147 60,953
Net $ 35,868 $ 34,230

v3.25.0.1

Leases
12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Leases Leases
The Bank leases branch offices, parking facilities and certain equipment under operating leases. The leases have remaining lease terms of 2 years to 10 years, some of which include options to extend the leases for up to 10 years, and some of which include options to terminate the leases within 4 years. As the options are reasonably certain to be exercised, they are recognized as part of the right-of-use assets and lease liabilities.

For the years ended December 31, 2024 and 2023, total operating lease expense was $0.55 million and $0.50 million, respectively, and is included in occupancy expenses in the consolidated statement of income. Included in this were $0.46 million and $0.43 million of operating lease costs, respectively, $0.03 million and $0.03 million of short term lease costs, respectively, and $0.06 million and $0.04 million of variable lease costs, respectively.
For the years ended December 31, 2024 and 2023, cash paid for amounts included in the measurement of operating lease liabilities was $0.46 million and $0.42 million, respectively, and right-of-use assets obtained in exchange for lease obligations was none and $0.31 million, respectively.
As of December 31, 2024 and 2023, operating lease right-of-use assets included in other assets were $1.87 million and $2.13 million, respectively. Operating lease liabilities included in other liabilities were $1.97 million and $2.22 million, respectively. The weighted average remaining lease term for operating leases was 7.75 years and 8.56 years, respectively, and the weighted average discount rate for operating leases was 3.68% and 3.69%, respectively. Discount rates used were determined from FHLB borrowing rates for comparable terms.
As of December 31, 2024, maturities of lease liabilities were as follows:
Year ending December 31: (Amounts In Thousands)
2025 332
2026 335
2027 333
2028 295
2029 172
Thereafter 812
Total lease payments 2,279
Less imputed interest (309)
Total operating lease liabilities $ 1,970

v3.25.0.1

Interest-Bearing Deposits
12 Months Ended

Dec. 31, 2024

Interest-Bearing Deposit Liabilities [Abstract]

Interest-Bearing Deposits Interest - Bearing Deposits
A summary of these deposits is as follows:
December 31,
2024 2023
(Amounts In Thousands)
NOW and other demand $ 789,113 $ 783,337
Savings 1,048,477 1,021,126
Time, $250,000 and over 224,722 200,377
Other time 702,778 677,542
$ 2,765,090 $ 2,682,382

Brokered deposits totaled $34.75 million and $24.22 million as of December 31, 2024 and 2023, respectively, with a weighted average interest rate of 4.51% and 5.35% as of December 31, 2024 and 2023, respectively. As of December 31, 2024, brokered deposits of $34.75 million are included in savings deposits. At December 31, 2023, brokered deposits of $24.22 million were included in savings deposits.

Time deposits have a maturity as follows:
December 31,
2024 2023
(Amounts In Thousands)
Due in one year or less $ 886,048 $ 806,638
Due after one year through two years 19,838 45,890
Due after two years through three years 13,835 13,237
Due after three years through four years 7,203 11,095
Due over four years 576 1,059
$ 927,500 $ 877,919

v3.25.0.1

Short-term Borrowings
12 Months Ended

Dec. 31, 2024

Short-Term Debt [Abstract]

Short-term Borrowings Short-term Borrowings
The following table sets forth selected information for other borrowings each of which having a maturity of less than one year:
December 31,
2024 2023
(Amounts In Thousands)
Federal funds purchased, FHLB, interest rate 4.62%
$ 437,636 $ —
Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83%
109,000 219,000
$ 546,636 $ 219,000
The Company has federal funds lines available totaling $175.00 million from multiple correspondent banking relationships as of December 31, 2024 and 2023, respectively, that is secured by available for sale securities.

The Company's bank term funding program borrowings are secured by available for sale securities. The weighted average interest rate on these borrowings outstanding as of December 31, 2024 was 4.77%.

The Company's FHLB federal funds purchased are secured by collateral provided by the Company's 1 to 4 family residential, commercial and agricultural real estate first mortgages as discussed in Note 8. The weighted average interest rate on these borrowings outstanding as of December 31, 2024 was 5.31%.

The Company also has availability to borrow from the Federal Reserve Bank Discount Window of $100 million as of December 31, 2024 that is secured by available for sale securities.

v3.25.0.1

Federal Home Loan Bank Borrowings
12 Months Ended

Dec. 31, 2024

Federal Home Loan Banks [Abstract]

Federal Home Loan Bank Borrowings Federal Home Loan Bank Borrowings
As of December 31, 2024 and 2023, the borrowings were as follows:
2024 2023
(Effective interest rates as of December 31, 2024) (Amounts In Thousands)
Due 2024, 5.49% to 5.66%
$ — $ 296,648
Due 2025, 4.49% to 5.31%
87,050 —
Due 2027, 3.87% to 4.58%
40,000 —
$ 127,050 $ —
To participate in the FHLB advance program, the Company is required to have an investment in FHLB stock. The Company’s investment in FHLB stock was $28.02 million and $15.75 million at December 31, 2024 and 2023, respectively. Collateral is provided by the Company’s 1 to 4 family residential, commercial and agricultural real estate first mortgages equal to various percentages of the total outstanding notes. The Company has the ability to borrow against 1-4 family first mortgages, agricultural real estate, commercial real estate and multi-family loans totaling $996.70 million as of December 31, 2024 and $1,078.91 million as of December 31, 2023 and there was $564.69 million and $296.65 million borrowed against this collateral as of December 31, 2024 and 2023, respectively.

v3.25.0.1

Accumulated Other Comprehensive Income
12 Months Ended

Dec. 31, 2024

Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive Income Accumulated Other Comprehensive Loss
The components of accumulated other comprehensive loss (AOCI), included in stockholders’ equity, are as follows:
December 31,
2024 2023
(amounts in thousands)
Net unrealized (loss) on available-for-sale securities $ (35,719) $ (35,418)
Net unrealized (loss) on derivatives used for cash flow hedges (93) (233)
Tax effect 8,512 8,475
Net-of-tax amount $ (27,300) $ (27,176)

v3.25.0.1

Employee Benefit Plans
12 Months Ended

Dec. 31, 2024

Retirement Benefits [Abstract]

Employee Benefit Plans Employee Benefit Plans
The Company has an Employee Stock Purchase Plan (the “ESPP”). For each quarterly offering period, eligible employees can elect to contribute from 1% to 15% of his or her compensation. The purchase price is the lesser of 90% of the fair market value on the first day of the offering period or the last day of the offering period. The maximum dollar amount any one employee can elect to contribute in a year is $9,000. During the year ended December 31, 2024, 5,864 shares of stock were purchased by employees of the Bank through the ESPP. 6,550 shares of stock were purchased by employees of the Bank through the ESPP for the year ended December 31, 2023.

The Company has an Employee Stock Ownership Plan (the "ESOP") to which it makes discretionary cash contributions. The Company's contribution to the ESOP totaled $1.37 million, $1.40 million and $1.28 million for the years ended December 31, 2024, 2023 and 2022, respectively. The 2024, 2023 and 2022 discretionary contribution rate was 4.5% of qualified salaries.

In the event a terminated plan participant desires to sell his or her shares of the Company stock, or for certain employees who elect to diversify their account balances, the Company may be required to purchase the shares from the participant at their fair value. To the extent that shares of common stock held by the ESOP are not readily traded, a sponsor must reflect the maximum cash obligation related to those securities outside of stockholders' equity. The Company obtains a quarterly independent appraisal of the shares of stock. As of December 31, 2024 and 2023, the shares held by the ESOP, fair value and maximum cash obligation were as follows:
2024 2023
Shares held by the ESOP 670,236 679,592
Fair value per share $ 72.00 $ 66.00
Maximum cash obligation $ 48,257,000 $ 44,853,000

The Company has a profit-sharing plan with a 401(k) feature, which provides for discretionary annual contributions in amounts to be determined by the Board of Directors. The Company made a 4.50% or $1.37 million contribution to the profit sharing plan for the year ended December 31, 2024. The Company made a 4.50% or $1.40 million contribution to the profit sharing plan for the year ended December 31, 2023. The Company made a 4.50% or $1.28 million contribution to the profit sharing plan for the year ended December 31, 2022. The Company made matching contributions under its 401(k) plan of $0.28 million in 2024, $0.28 million in 2023, and $0.27 million in 2022 and each such amount is included in salaries and employee benefits expense.

The Company provides a deferred compensation program for executive officers. This program allows executive officers to elect to defer a portion of their salaried compensation for payment by the Company at a subsequent date. The executive officers can defer up to 30% of their base compensation and up to 100% of any bonus into the deferral plan. Any amount so deferred is credited to the executive officer’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The executive officer’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferrals and earnings grow tax deferred until withdrawn from the plan. Earnings credited to the individual’s accounts are recorded as compensation expense when earned. The deferred compensation liability is recorded in other liabilities and totals $0.05 million and $0.09 million at December 31, 2024 and 2023, respectively. Expense (income) related to the deferred compensation plan was $0.01 million for 2024, $(0.01) million for 2023 and $0.06 million for 2022 and is included in salaries and employee benefits expense.

The Company also provides a deferred compensation program for its Board of Directors. Under the plan, each director may elect to defer up to 50% of such director’s cash compensation from retainers and meeting fees for payment by the Company at a subsequent date. Any amount so deferred is credited to the director’s deferred compensation account and converted to units equivalent in value to the fair market value of a share of stock in Hills Bancorporation. The “stock units” are book entry only and do not represent an actual purchase of stock. The director’s account is adjusted each year for dividends paid and the change in the market value of Hills Bancorporation stock. The deferred compensation liability for the directors’ plan is recorded in other liabilities and totaled $3.69 million and $3.58 million at December 31, 2024 and 2023, respectively. Expense (income) related to the directors’ deferred compensation plan was $0.36 million for 2024, $(0.26) million for 2023 and $0.29 million for 2022 and is included in other noninterest expense.

The Company has a Stock Option and Incentive Plan for certain key employees and directors whereby shares of common stock have been reserved for awards in the form of stock options or restricted stock awards. Under the plan, the aggregate number of options and shares granted cannot exceed 250,000 shares. A Stock Option Committee may grant options at prices equal to the fair value of the stock at the date of the grant. Options expire 10 years from the date of the grant. Director options and officers' rights under the plan vest over a five-year period from the date of the grant.

The fair value of each option is estimated as of the date of grant using a Black Scholes option pricing model. The expected lives of options granted incorporate historical employee exercise behavior. The risk-free rate for periods that coincide with the expected life of the options is based on the ten year interest rate swap rate as published by the Federal Reserve Bank on the date of issuance. Expected volatility is based on volatility levels of the Company’s peers’ common stock as the Company’s stock has limited trading activity. Expected dividend yield was based on historical dividend rates. Significant assumptions at the date of grant on May 14, 2024 include the risk-free interest rate of 4.35%, expected option life of 7.5 years, expected volatility of 39% and expected dividends of 1.62%.

There were 3,528 and zero stock options granted in 2024 and 2023, respectively. The intrinsic value of options exercised was $0.00 million, $0.00 million and $0.26 million for 2024, 2023 and 2022, respectively.
A summary of the stock options is as follows:
Number of Shares Weighted-
Average
Exercise Price Weighted-Average
Remaining
Contractual Term
(Years) Aggregate
Intrinsic Value
(In Thousands)
Balance, December 31, 2021 13,025 $ 45.92 3.47 288
Granted —
Exercised (7,220)
Balance, December 31, 2022 5,805 $ 62.00 6.40 58
Granted —
Exercised —
Balance, December 31, 2023 5,805 $ 62.00 5.40 $ 23
Granted 3,528
Exercised —
Balance, December 31, 2024 9,333 $ 64.27 6.28 $ 72

Other pertinent information related to the options outstanding at December 31, 2024 is as follows:
Exercise Price Number Outstanding Remaining Contractual Life Number Exercisable
62.00 5,805 53 months 5,805
68.00 3,528 113 months —
9,333 5,805

As of December 31, 2024, the outstanding options have a weighted-average exercise price of $64.27 per share and a weighted average remaining contractual term of 6.28 years. There was $0.09 million in unrecognized compensation cost for stock options granted under the plan as of December 31, 2024. The cost is expected to be recognized over a weighted-average period of 4.40 years. As of December 31, 2024, there were 5,805 vested option shares.

As of December 31, 2024, 162,144 shares were available for stock options and awards under the 2020 Stock Option and Incentive Plan (2020 Plan). The 2010 Stock Option and Incentive Plan (2010 Plan) was discontinued upon the approval of the 2020 Plan in April 2020. No stock options or stock awards will be issued from the 2010 Plan after April 2020. The Compensation and Incentive Stock Committee is also authorized to grant awards of restricted common stock. A summary of the restricted stock option activity for the year ended December 31, 2024 is as follows:
2020 Stock Option and Incentive Plan 2010 Stock Option and Incentive Plan
Number of Shares Weighted Average Grant Date Fair Value Number of Shares Weighted Average Grant Date Fair Value
Balance, December 31, 2023 178,073 38,026
Authorization of shares — —
Granted 20,401 $69.19 — $0.00
Forfeited 4,472 $68.14 304 $63.24
Balance, December 31, 2024 162,144 38,330

The Company authorized the issuance of 20,401 shares in 2024, 24,393 shares in 2023, and 18,935 shares in 2022 to certain employees. The vesting period for these awards is five years and the Bank amortizes the expense on a straight line basis during
the vesting period. The expense relating to these awards for the years ended December 31, 2024, 2023 and 2022 was $0.99 million, $0.85 million and $0.88 million, respectively. 10,000, 10,800 and 6,800 shares of the restricted common stock shares awarded in December 31, 2024, 2023 and 2022, are subject to forfeiture upon termination of the employee's employment with the Company within eight years of the award.

v3.25.0.1

Income Taxes
12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Income Taxes Income Taxes
Income taxes for the years ended December 31, 2024, 2023 and 2022 are summarized as follows:
2024 2023 2022
(Amounts In Thousands)
Current:
Federal $ 9,672 $ 9,575 $ 11,190
State 2,751 2,596 3,231
Deferred:
Federal 127 (2,215) (1,035)
State 49 342 (272)
$ 12,599 $ 10,298 $ 13,114

Temporary differences between the amounts reported in the consolidated financial statements and the tax basis of assets and liabilities result in deferred taxes. Deferred tax assets and liabilities at December 31, 2024 and 2023 were as follows:
December 31,
2024 2023
(Amounts In Thousands)
Deferred income tax assets:
Allowance for credit losses $ 12,106 $ 11,745
Deferred compensation and unearned restricted stock 1,753 1,671
Allowance for credit losses on off-balance sheet credit exposures 689 1,212
Accrued expenses 738 932
Unrealized losses on investment securities 8,490 8,419
State net operating loss 1,364 1,286
Gross deferred tax assets $ 25,140 $ 25,265
Valuation allowance (1,364) (1,286)
Deferred tax asset, net of valuation allowance $ 23,776 $ 23,979
Deferred income tax liabilities:
Property and equipment 1,731 1,647
Goodwill 388 388
Prepaid expenses 499 495
Other 26 178
Gross deferred tax liabilities $ 2,644 $ 2,708
Net deferred tax assets $ 21,132 $ 21,271

The Company has recorded a deferred tax asset for the future tax benefits of Iowa net operating loss carry-forwards. The net operating loss carry-forwards are generated by the Company largely from its investment in tax credit real estate properties. The Company is required to file a separate Iowa tax return and cannot be consolidated with the Bank. The net operating loss carry-forwards will expire, if not utilized, between 2025 and 2043. The Company has recorded a valuation allowance to reduce the deferred tax asset attributable to the net operating loss carry-forwards. At December 31, 2024 and 2023, the Company believes it is more likely than not that the Iowa net operating loss carry-forwards will not be realized. A valuation allowance related to the remaining deferred tax assets has not been provided because management believes it is more likely than not that the results
of future operations will generate sufficient taxable income to realize the deferred tax assets. The valuation allowance increased by $78,000 and $99,000 for the years ended December 31, 2024 and 2023, respectively.

The net change in the deferred income taxes for the years ended December 31, 2024, 2023 and 2022 is reflected in the consolidated financial statements as follows:
Year Ended December 31,
2024 2023 2022
(Amounts In Thousands)
Consolidated statements of income $ 176 $ (1,873) $ (1,307)
Consolidated statements of stockholders' equity (37) 4,663 (13,629)
$ 139 $ 2,790 $ (14,936)

Income tax expense for the years ended December 31, 2024, 2023 and 2022 are less than the amounts computed by applying the maximum effective federal income tax rate to the income before income taxes because of the following items:
2024 2023 2022
Amount % Of
Pretax
Income Amount % Of
Pretax
Income Amount % Of
Pretax
Income
(Amounts In Thousands)
Expected tax expense $ 12,643 21.0 % $ 10,180 21.0 % $ 12,782 21.0 %
Tax-exempt interest (1,985) (4.1) (1,349) (2.8) (1,216) (2.0)
Interest expense limitation 335 0.7 187 0.4 47 0.1
State income taxes, net of federal income tax benefit 2,212 4.6 2,321 4.8 2,337 3.8
Income tax credits (475) (1.0) (475) (1.0) (475) (0.8)
Other (131) (0.3) (566) (1.2) (361) (0.6)
$ 12,599 20.9 % $ 10,298 21.2 % $ 13,114 21.5 %

Federal income tax expense for the years ended December 31, 2024, 2023 and 2022 was computed using the consolidated effective federal tax rate. The Company also recognized income tax expense pertaining to state franchise taxes payable individually by the subsidiary bank. The Company files a consolidated tax return for federal purposes and separate tax returns for the State of Iowa purposes. The tax years ended December 31, 2024, 2023, 2022 and 2021, remain subject to examination by the Internal Revenue Service. For state tax purposes, the tax years ended December 31, 2024, 2023, 2022 and 2021, remain open for examination. There were no material unrecognized tax benefits at December 31, 2024 and December 31, 2023. No interest or penalties on these unrecognized tax benefits has been recorded. As of December 31, 2024, the Company does not anticipate any significant increase or decrease in unrecognized tax benefits during the twelve month period ending December 31, 2025.

v3.25.0.1

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions
12 Months Ended

Dec. 31, 2024

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions
The Company and the Bank are subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial results. Under capital adequacy guidelines and the regulatory frameworks for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classifications of the Company and the Bank are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by the regulations to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of capital. The Bank uses the Community Bank Leverage Ratio (CBLR) framework as provided for in the Economic Growth, Regulatory Relief and Consumer Protection Act. Under the CBLR framework, the Bank is required to maintain a CBLR of
greater than 9%. Management believes that, as of December 31, 2024 and 2023, the Company and the Bank met all capital adequacy requirements to which they are subject.

The actual amounts and capital ratios as of December 31, 2024 and 2023, with the minimum regulatory requirements for the Company and Bank are presented below (amounts in thousands):
Actual For Capital Adequacy Purposes
Amount Ratio Ratio
As of December 31, 2024:
Company:
Community Bank Leverage Ratio $ 565,744 12.69 % 9.00 %
Bank:
Community Bank Leverage Ratio 566,359 12.71 9.00

Actual For Capital Adequacy Purposes
Amount Ratio Ratio
As of December 31, 2023:
Company:
Community Bank Leverage Ratio $ 539,815 12.77 % 9.00 %
Bank:
Community Bank Leverage Ratio 541,566 12.82 9.00

The ability of the Company to pay dividends to its stockholders is dependent upon dividends paid by the Bank. The Bank is subject to certain statutory and regulatory restrictions on the amount it may pay in dividends. To maintain acceptable capital ratios in the Bank, certain of its retained earnings are not available for the payment of dividends. To maintain a ratio of capital to assets of 9.0%, retained earnings of $165.37 million as of December 31, 2024 are available for the payment of dividends to the Company.

The Bank is required to maintain reserve balances in cash or with the Federal Reserve Bank. Reserve balances totaled none as of December 31, 2024 and 2023.

v3.25.0.1

Related Party Transactions
12 Months Ended

Dec. 31, 2024

Related Party Transactions [Abstract]

Related Party Transactions Related Party Transactions
Certain directors of the Company and the Bank, companies with which the directors are affiliated, and certain principal officers and immediate family members are customers of, and have banking transactions with, the Bank in the ordinary course of business. Such indebtedness has been incurred on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with unrelated persons.

The following is an analysis of the changes in the loans to related parties during the years ended December 31, 2024 and 2023:
Year Ended December 31,
2024 2023
(Amounts In Thousands)
Balance, beginning $ 73,337 $ 73,039
Net increase due to change in related parties 4,972 714
Advances 18,408 27,689
Collections (22,469) (28,105)
Balance, ending $ 74,248 $ 73,337

Deposits from these related parties totaled $13.51 million and $14.66 million as of December 31, 2024 and 2023, respectively. Deposits from related parties are accepted subject to the same interest rates and terms as those from nonrelated parties.

Letters of credit with these related parties totaled $1.00 million and $1.01 million as of December 31, 2024 and 2023, respectively, and were done under the same terms as those with nonrelated parties.

v3.25.0.1

Fair Value Measurements
12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements Fair Value Measurements
The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2024 are as follows:
December 31, 2024
Carrying
Amount Estimated
Fair Value Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3)
(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents $ 123,399 $ 123,399 $ 123,399 $ — $ —
Investment securities 944,136 944,136 288,462 655,674 —
Loans held for sale 3,971 3,971 — 3,971 —
Loans
Agricultural 118,004 118,030 — — 118,030
Commercial and financial 288,700 286,047 — — 286,047
Real estate:
Construction, 1 to 4 family residential 79,171 79,730 — — 79,730
Construction, land development and commercial 277,476 277,116 — — 277,116
Mortgage, farmland 272,516 260,578 — — 260,578
Mortgage, 1 to 4 family first liens 1,156,163 1,088,033 — — 1,088,033
Mortgage, 1 to 4 family junior liens 136,831 133,501 — — 133,501
Mortgage, multi-family 489,934 464,745 — — 464,745
Mortgage, commercial 490,553 468,119 — — 468,119
Loans to individuals 34,192 33,358 — — 33,358
Obligations of state and political subdivisions 43,981 41,715 — — 41,715
Accrued interest receivable 21,403 21,403 — 21,403 —
Total financial instrument assets $ 4,480,430 $ 4,343,881 $ 411,861 $ 681,048 $ 3,250,972
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits $ 581,043 $ 581,043 $ — $ 581,043 $ —
Interest-bearing deposits 2,765,090 2,767,730 — 2,767,730 —
Other short-term borrowings 546,636 547,530 — 547,530 —
Federal Home Loan Bank borrowings 127,050 126,127 — 126,127 —
Interest rate swaps 93 93 — 93 —
Accrued interest payable 9,912 9,912 — 9,912 —
Total financial instrument liabilities $ 4,029,824 $ 4,032,435 $ — $ 4,032,435 $ —
Face Amount
Financial instrument with off-balance sheet risk:
Loan commitments $ 586,775 $ — $ — $ — $ —
Letters of credit 13,867 — — — —
Total financial instrument liabilities with off-balance-sheet risk $ 600,642 $ — $ — $ — $ —

(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2023 are as follows:
December 31, 2023
Carrying
Amount Estimated
Fair Value Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3)
(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents $ 59,482 $ 59,482 $ 59,482 $ — $ —
Investment securities 795,167 795,167 422,490 372,677 —
Loans held for sale 2,023 2,023 — 2,023 —
Loans
Agricultural 113,270 112,421 — — 112,421
Commercial and financial 298,440 294,021 — — 294,021
Real estate:
Construction, 1 to 4 family residential 79,142 79,238 — — 79,238
Construction, land development and commercial 308,509 299,846 — — 299,846
Mortgage, farmland 277,735 259,969 — — 259,969
Mortgage, 1 to 4 family first liens 1,206,991 1,114,737 — — 1,114,737
Mortgage, 1 to 4 family junior liens 140,636 135,529 — — 135,529
Mortgage, multi-family 466,754 435,222 — — 435,222
Mortgage, commercial 412,769 386,712 — — 386,712
Loans to individuals 38,958 37,600 — — 37,600
Obligations of state and political subdivisions 46,168 43,676 — — 43,676
Accrued interest receivable 19,786 19,786 — 19,786 —
Total financial instrument assets $ 4,265,830 $ 4,075,429 $ 481,972 $ 394,486 $ 3,198,971
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits $ 600,398 $ 600,398 $ — $ 600,398 $ —
Interest-bearing deposits 2,682,382 2,678,798 — 2,678,798 —
Other borrowings 219,000 219,164 — 219,164 —
Federal Home Loan Bank borrowings 296,648 297,148 — 297,148 —
Interest rate swaps 233 233 — 233 —
Accrued interest payable 6,102 6,102 — 6,102 —
Total financial instrument liabilities 3,804,763 3,801,843 $ — 3,801,843 —

Financial instrument with off-balance sheet risk: Face Amount
Loan commitments $ 685,861 $ — $ — $ — $ —
Letters of credit 7,654 — — — —
Total financial instrument liabilities with off-balance-sheet risk $ 693,515 $ — $ — $ — $ —
(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market
Fair value of financial instruments: FASB ASC 820, Fair Value Measurements and Disclosures (“ASC 820”) provides a single definition for fair value, a framework for measuring fair value and expanded disclosures concerning fair value. Fair value is defined under ASC 820 as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

The Company determines the fair market value of its financial instruments based on the fair value hierarchy established in ASC 820. There are three levels of inputs that may be used to measure fair value as follows:
Level 1 Quoted prices in active markets for identical assets or liabilities.
Level 2 Observable inputs other than quoted prices included within Level 1. Observable inputs include the quoted prices for similar assets or liabilities in markets that are not active and inputs other than quoted prices that are observable for the asset or liability.
Level 3 Unobservable inputs supported by little or no market activity for financial instruments. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

It is the Company’s policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements. The Company is required to use observable inputs, to the extent available, in the fair value estimation process unless that data results from forced liquidations or distressed sales.

The following is a description of valuation methodologies used for assets and liabilities recorded at fair value.

Investment securities available for sale: Investment securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If a quoted price is not available, the fair value is obtained from benchmarking the security against similar securities. U.S. Treasury securities are considered Level 1 with the remaining securities considered Level 2.

The pricing for investment securities is obtained from an independent source. There are no Level 3 investment securities owned by the Company. The Company obtains an understanding of the independent source’s valuation methodologies used to determine fair value by level of security. The Company validates assigned fair values on a sample basis using an additional third-party provider pricing service to determine if the fair value measurement is reasonable. Due to the nature of our investment portfolio, we do not expect significant and unusual fluctuations as fair value changes primarily relate to interest rate changes. No unusual fluctuations were identified during the year ended December 31, 2024. If a fluctuation requiring investigation was identified, the Company would research the change with the independent source or other available information.

Individually analyzed loans under ASC 326 CECL: See Note 1 for further discussion of individually analyzed loans under CECL.

A loan is considered to be non-performing when it is probable that all of the principal and interest due may not be collected according to its contractual terms. Generally, when a loan is considered non-performing, the amount of reserve is measured based on the fair value of the underlying collateral. The Company makes such measurements on all material loans deemed non-performing using the fair value of the collateral for collateral dependent loans or based on the present value of the estimated future cash flows of interest and principal discounted at the loans effective interest rate or the fair value of the loan if determinable. The fair value of collateral used by the Company is determined by obtaining an observable market price or by obtaining an appraised value from an independent, licensed or certified appraiser, using observable market data. This data includes information such as selling price of similar properties and capitalization rates of similar properties sold within the market, expected future cash flows or earnings of the subject property based on current market expectations, and other relevant factors. All appraised values are adjusted for market-related trends based on the Company's experience in sales and other appraisals of similar property types as well as estimated selling costs. These loans are considered Level 3 as the instruments used to determine fair market value require significant management judgment and estimation.
Foreclosed assets: The Company does not record foreclosed assets at fair value on a recurring basis. Foreclosed assets consist mainly of other real estate owned but may include other types of assets repossessed by the Company. Foreclosed assets are adjusted to the lower of carrying value or fair value less the costs of disposal. Fair value is generally based upon independent market prices or appraised values of the collateral, and may include a marketability discount as deemed necessary by management based on its experience with similar types of real estate. The value of foreclosed assets is evaluated periodically as a nonrecurring fair value adjustment. Foreclosed assets are classified as Level 3.

Off-balance sheet instruments: Fair values for outstanding letters of credit are based on fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties' credit standing. The fair value of the outstanding letters of credit is not significant. Unfunded loan commitments are not valued since the loans are generally priced at market at the time of funding (Level 2).

Interest Rate Swap Agreements: The fair value is estimated using forward-looking interest rate curves and is calculated using discounted cash flows that are observable or that can be corroborated by observable market data (Level 2).

Assets and Liabilities Recorded at Fair Value on a Recurring Basis

The table below represents the balances of assets and liabilities measured at fair value on a recurring basis:
December 31, 2024
Assets Readily Available
Market Prices(1) Observable
Market Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
Securities available for sale (Amounts in Thousands)
U.S. Treasury $ 288,462 $ — $ — $ 288,462
State and political subdivisions — 362,736 — 362,736
Mortgage-backed securities and collateralized mortgage obligations — 278,090 — 278,090
Other securities (FHLB, FHLMC and FNMA) — 14,848 — 14,848
Total $ 288,462 $ 655,674 $ — $ 944,136
Liabilities
Interest rate swaps $ — 93 $ — 93
December 31, 2023
Assets Readily Available
Market Prices(1) Observable
Market Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
Securities available for sale (Amounts in Thousands)
U.S. Treasury $ 422,490 $ — $ — $ 422,490
State and political subdivisions — 262,953 — 262,953
Mortgage-backed securities and collateralized mortgage obligations — 60,929 — 60,929
Other securities (FHLB, FHLMC and FNMA) — 33,049 — 33,049
Total $ 422,490 $ 356,931 $ — $ 779,421
Liabilities
Interest rate swaps — 233 — 233
(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
There were no transfers between Levels 1, 2 or 3 during the years ended December 31, 2024 and 2023.
Assets and Liabilities Recorded at Fair Value on a Nonrecurring Basis

The Company is required to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These adjustments to fair value usually result from application of lower-of-cost-or-market accounting or write-downs of individual assets. The valuation methodologies used to measure these fair value adjustments are described above. For assets measured at fair value on a nonrecurring basis that were still held on the balance sheet at December 31, 2024 and 2023, the following tables provide the level of valuation assumptions used to determine the adjustment and the carrying value of the related individual assets at year end.
December 31, 2024
Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
(Amounts in Thousands)
Loans (4)
Agricultural $ — $ — $ 1,837 $ 1,837
Commercial and financial — — 324 324
Real Estate:
Construction, 1 to 4 family residential — — 637 637
Construction, land development and commercial — — — —
Mortgage, farmland — — 2,707 2,707
Mortgage, 1 to 4 family first liens — — 1,420 1,420
Mortgage, 1 to 4 family junior liens — — — —
Mortgage, multi-family — — 50 50
Mortgage, commercial — — 1,708 1,708
Loans to individuals — — — —
Foreclosed assets (5) — — — —
Total $ — $ — $ 8,683 $ 8,683

(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.
(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.
December 31, 2023
Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
(Amounts in Thousands)
Loans (4)
Agricultural $ — $ — $ — $ —
Commercial and financial — — 1,044 1,044
Real Estate:
Construction, 1 to 4 family residential — — 5,235 5,235
Construction, land development and commercial — — 2,755 2,755
Mortgage, farmland — — — —
Mortgage, 1 to 4 family first liens — — 1,518 1,518
Mortgage, 1 to 4 family junior liens — — — —
Mortgage, multi-family — — — —
Mortgage, commercial — — 1,911 1,911
Loans to individuals — — — —
Foreclosed assets (5) — — — —
Total $ — $ — $ 12,463 $ 12,463

(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.
(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

v3.25.0.1

Parent Company Only Financial Information
12 Months Ended

Dec. 31, 2024

Condensed Financial Information Disclosure [Abstract]

Parent Company Only Financial Information Parent Company Only Financial Information
Following is condensed financial information of the Company (parent company only):

CONDENSED BALANCE SHEETS
December 31, 2024 and 2023
(Amounts In Thousands)
ASSETS 2024 2023
Cash and cash equivalents at subsidiary bank $ 1,900 $ 652
Investment in subsidiary bank 541,559 516,889
Other assets 1,377 1,348
Total assets $ 544,836 $ 518,889
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities $ 3,892 $ 3,750
Redeemable common stock held by ESOP 48,257 44,853
Stockholders' equity:
Capital stock 64,644 63,827
Retained earnings 578,882 541,329
Accumulated other comprehensive loss (27,300) (27,176)
Treasury stock at cost (75,282) (62,841)
540,944 515,139
Less maximum cash obligation related to ESOP shares 48,257 44,853
Total stockholders' equity 492,687 470,286
Total liabilities and stockholders' equity $ 544,836 $ 518,889

CONDENSED STATEMENTS OF INCOME
Years Ended December 31, 2024, 2023 and 2022
(Amounts In Thousands)
2024 2023 2022
Dividends received from subsidiary $ 23,551 $ 16,687 $ 12,806
Other expenses (868) (199) (720)
Income before income tax benefit and equity in undistributed income of subsidiary 22,683 16,488 12,086
Income tax benefit 34 54 269
22,717 16,542 12,355
Equity in undistributed income of subsidiary 24,887 21,634 35,398
Net income $ 47,604 $ 38,176 $ 47,753
CONDENSED STATEMENTS OF CASH FLOWS
Years Ended December 31, 2024, 2023 and 2022
(Amounts In Thousands)
2024 2023 2022
Cash flows from operating activities:
Net income $ 47,604 $ 38,176 $ 47,753
Adjustments to reconcile net income to cash and cash equivalents provided by operating activities:
Equity in undistributed income of subsidiary (24,887) (21,634) (35,398)
Share-based compensation 23 25 25
Compensation expensed through issuance of common stock 1,412 1,630 1,349
Forfeiture of common stock (324) (564) (791)
(Increase) decrease in other assets (29) (52) 771
Increase (decrease) in other liabilities 96 (529) 28
Net cash and cash equivalents provided by operating activities 23,895 17,052 13,737
Cash flows from financing activities:
Issuance of common stock, net of costs — — 1,242
Stock options exercised — — 238
Purchase of treasury stock (12,902) (7,710) (7,906)
Proceeds from the issuance of common stock through the employee stock purchase plan 362 398 417
Excise tax paid on purchase of treasury stock (56) — —
Dividends paid (10,051) (9,688) (9,304)
Net cash and cash equivalents used by financing activities (22,647) (17,000) (15,313)
Increase (decrease) in cash and cash equivalents 1,248 52 (1,576)
Cash and cash equivalents:
Beginning of year 652 600 2,176
Ending of year $ 1,900 $ 652 $ 600
Supplemental Disclosures
Noncash financing activities:
Increase (decrease) in maximum cash obligation related to ESOP shares $ 3,404 $ (6,158) $ 998

v3.25.0.1

Commitments and Contingencies
12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Commitments and Contingencies
Concentrations of credit risk: The Bank’s loans, commitments to extend credit, unused lines of credit and outstanding letters of credit have been granted to customers within the Bank's market area. Investments in securities issued by state and political subdivisions within the state of Iowa totaled approximately $149.47 million. The concentrations of credit by type of loan are set forth in Note 3 to the Consolidated Financial Statements. Outstanding letters of credit were granted primarily to commercial borrowers. Although the Bank has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent upon the economic conditions in Johnson, Linn and Washington Counties, Iowa.

Contingencies: In the normal course of business, the Company and its subsidiaries are subject to pending and threatened legal actions, some of which seek substantial relief or damages. While the ultimate outcome of such legal proceedings cannot be predicted with certainty, after reviewing pending and threatened litigation with counsel, management believes at this time that the outcome of such litigation will not have a material adverse effect on the Company’s business, financial conditions, or results of operations.
Financial instruments with off-balance sheet risk: The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit, credit card participations and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk in excess of the amount recognized in the consolidated balance sheets.

The Bank’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, credit card participations and standby letters of credit is represented by the contractual amount of those instruments. The Bank uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. A summary of the Bank’s commitments at December 31, 2024 and 2023 is as follows:
2024 2023
(Amounts In Thousands)
Firm loan commitments and unused portion of lines of credit:
Home equity loans $ 84,715 $ 84,939
Credit cards 76,671 73,677
Commercial, real estate and home construction 153,208 245,208
Commercial lines and real estate purchase loans 272,181 282,037
Outstanding letters of credit 13,867 7,654

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Bank evaluates each customer's credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management's credit evaluation of the party. Collateral held varies, but may include accounts receivable, crops, livestock, inventory, property and equipment, residential real estate and income-producing commercial properties. Credit card commitments are the unused portion of the holders' credit limits. Such amounts represent the maximum amount of additional unsecured borrowings.

Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and, generally, have terms of one year or less. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Bank holds collateral, which may include accounts receivable, inventory, property, equipment, and income-producing properties, supporting those commitments if deemed necessary. In the event the customer does not perform in accordance with the terms of the agreement with the third party, the Bank would be required to fund the commitment. The maximum potential amount of future payments the Bank could be required to make is represented by the contractual amount shown in the summary above. If the commitment is funded the Bank would be entitled to seek recovery from the customer. At December 31, 2024 and 2023, no amounts have been recorded as liabilities for the Bank’s potential obligations under these guarantees.
Lease commitments: The Company leases certain facilities under operating leases. The minimum future rental commitments as of December 31, 2024 for all non-cancellable leases relating to Bank premises were as follows:
Year ending December 31: (Amounts In Thousands)
2025 315
2026 318
2027 322
2028 289
2029 72
Thereafter —
$ 1,316

Rent expense was $0.36 million, $0.36 million and $0.41 million for the years ended December 31, 2024, 2023 and 2022, respectively.

v3.25.0.1

Derivative Financial Instruments
12 Months Ended

Dec. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments Derivative Financial Instruments
In the normal course of business, the Bank may use derivative financial instruments to manage its interest rate risk. These instruments carry varying degrees of credit, interest rate and market or liquidity risks. Derivative instruments are recognized as either assets or liabilities in the accompanying consolidated financial statements and are measured at fair value. The Bank’s objectives are to add stability to its net interest margin and to manage its exposure to movements in interest rates. The contract or notional amount of a derivative is used to determine, along with the other terms of the derivative, the amount to be exchanged between the counterparties. The Bank is exposed to credit risk in the event of nonperformance by counterparties to financial instruments. The Bank minimizes this risk by entering into derivative contracts with large, stable financial institutions. The Bank has not experienced any losses from nonperformance by counterparties. The Bank monitors counterparty risk in accordance with the provisions of ASC 815. In addition, the Bank’s interest rate-related derivative instruments contain language outlining collateral pledging requirements for each counterparty. Collateral must be posted when the market value exceeds certain threshold limits which are determined by credit ratings of each counterparty. The Bank entered into one interest rate swap agreement in November 2023 and was required to pledge a US Treasury in the amount of approximately $250 thousand and $500 thousand of collateral as of December 31, 2024 and 2023, respectively.

Cash Flow Hedges: The Bank executed one forward-starting interest rate swap transaction on November 28, 2023. The interest rate swap transaction had an effective date of December 15, 2023, and an expiration date of May 15, 2025, effectively converting variable rate debt to fixed rate debt. For accounting purposes, this swap transaction was designated as a cash flow hedge of the changes in cash flows attributable to changes in the effective federal funds rate, the benchmark interest rate being hedged, associated with the interest payments made on an amount of the Bank’s debt principal equal to the then-outstanding swap notional amount. The underlying principal balance will be matched to future planned advances related to a large customer construction project, however, the FHLB advances will remain equal to the notional amount of the swap making it probable that sufficient effective federal funds rate based interest payments would exist through the maturity date of the swap.

The table below identifies the balance sheet category and fair value of the Bank’s derivative instrument designated as a cash flow hedge as of December 31, 2024 and 2023:

Notional
Amount Fair
Value Balance
Sheet
Category Maturity
(Amounts in Thousands)
December 31, 2024
Interest rate swap $ 42,150 $ (93) Other Liabilities 5/15/2025
December 31, 2023
Interest rate swap $ 2,100 $ (233) Other Liabilities 5/15/2025

The table below identifies the losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the year ended December 31, 2024 and 2023:

Recognized in Other Comprehensive Loss Reclassified from AOCI into Income Recognized in Income on Derivatives
Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss)
(Amounts in Thousands)
December 31, 2024
Interest rate swap $ 106 Interest Expense $ — Other Income $ —
December 31, 2023
Interest rate swap $ (177) Interest Expense $ — Other Income $ —

v3.25.0.1

Segment Reporting
12 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Segment Reporting Segment Reporting
The Company conducts operations through one reportable segment which is determined by the Senior Executive Committee, which is designated the chief operating decision maker, based upon information provided about the Company's products and services offered, primarily banking operations. The Executive Committee consists of the Chief Executive Officer, Chief Financial Officer and President/Chief Operating Officer. The segment is also distinguished by the level of information provided to the Executive Committee, who uses such information to review performance of various components of the business (such as branches), which are then aggregated if operating performance, products/services, and customers are similar. The Executive Committee will evaluate the financial performance of the Company's business components such as by evaluating revenue streams, significant expenses, and budget to actual results in assessing the Company's segment and in the determination of allocating resources. The Executive Committee uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. The Executive Committee uses consolidated net income to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring of budget to actual results are used in assessing performance and in establishing compensation. Loans, investments, and deposits provide the revenues in the banking operation. Interest expense, credit loss expense, and payroll provide the significant expenses in the banking operation. All operations are domestic.

Accounting policies for segments are the same as those described in Note 1. Segment performance is evaluated using consolidated net income from the consolidated statements of income. Significant income and expenses are included on the consolidated statements of income. These include interest income, interest expense, net interest income, and noninterest income. Significant expenses used in evaluating Company performance are credit loss expense and salaries and employee benefits which are included on the consolidated statements of income.

v3.25.0.1

Subsequent Events
12 Months Ended

Dec. 31, 2024

Subsequent Events [Abstract]

Subsequent Events Subsequent Events
Subsequent events have been evaluated through March 14, 2025.

v3.25.0.1

Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Pay vs Performance Disclosure

Net income $ 47,604 $ 38,176 $ 47,753

v3.25.0.1

Insider Trading Arrangements
3 Months Ended

Dec. 31, 2024

Trading Arrangements, by Individual

Rule 10b5-1 Arrangement Adopted false

Non-Rule 10b5-1 Arrangement Adopted false

Rule 10b5-1 Arrangement Terminated false

Non-Rule 10b5-1 Arrangement Terminated false

v3.25.0.1

Insider Trading Policies and Procedures
12 Months Ended

Dec. 31, 2024

Insider Trading Policies and Procedures [Line Items]

Insider Trading Policies and Procedures Adopted true

v3.25.0.1

Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended

Dec. 31, 2024

Cybersecurity Risk Management, Strategy, and Governance [Line Items]

Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Our operations are dependent on our ability to process financial transactions in a secure manner. Failure in or breach of our operational or security systems or infrastructure, or those of our third-party vendors and other service providers, could disrupt our business or the businesses of our customers, result in the disclosure or misuse of confidential or proprietary information, damage our reputation, increase our costs and cause losses.

We maintain a cybersecurity program for assessing, identifying and managing material risks from cybersecurity threats. This program includes processes that are modeled after the National Institute of Standards and Technology’s Cybersecurity Framework and focuses on using business drivers to guide cybersecurity activities. This program is managed by a team of full-time employees, overseen by our Information Services Security Officer, as part of our Information Services team. Our Information Services team is tasked with conducting our day-to-day information technology operations. Furthermore, we consider cybersecurity risks as part of, and have incorporated our cybersecurity program into, our overall risk management processes.

We seek to use a defense-in-depth approach for cybersecurity management, layers of technology, policies and training at all levels of the enterprise designed to keep our assets secure and operational. We use various processes as part of our efforts to maintain the confidentiality, integrity and availability of our systems, including security threat intelligence, incident response, identity and access management, endpoint extended detection and response protection, network segmentation, data encryption, and event monitoring. In an effort to validate the effectiveness of our cybersecurity program and assess such program’s compliance with legal and regulatory requirements, we engage third-party service providers to perform audits, assessments and penetration tests.

Cybersecurity awareness among our employees is promoted with regular training and awareness programs. All employees who have access to our systems are required to undergo annual cybersecurity training and, each year, our employees must review and acknowledge our cybersecurity policies. Further, our Information Systems team is trained to understand how to manage, use and protect personally identifiable information. User access controls have been implemented to limit unauthorized access to sensitive information and critical systems. Employees are required to use multifactor authentication and keep their passwords confidential, among other measures.

We recognize that third-party service providers may introduce cybersecurity risks. In an effort to mitigate these risks, before contracting with certain technology service providers, when possible, we conduct due diligence to evaluate their cybersecurity capabilities. Additionally, we endeavor to include cybersecurity requirements in our contracts with these providers and to require them to adhere to security standards and protocols.

Finally, we maintain cybersecurity insurance coverage.

Cybersecurity Risk Management Processes Integrated [Flag] true

Cybersecurity Risk Management Processes Integrated [Text Block]
Our operations are dependent on our ability to process financial transactions in a secure manner. Failure in or breach of our operational or security systems or infrastructure, or those of our third-party vendors and other service providers, could disrupt our business or the businesses of our customers, result in the disclosure or misuse of confidential or proprietary information, damage our reputation, increase our costs and cause losses.
We maintain a cybersecurity program for assessing, identifying and managing material risks from cybersecurity threats. This program includes processes that are modeled after the National Institute of Standards and Technology’s Cybersecurity Framework and focuses on using business drivers to guide cybersecurity activities. This program is managed by a team of full-time employees, overseen by our Information Services Security Officer, as part of our Information Services team. Our Information Services team is tasked with conducting our day-to-day information technology operations. Furthermore, we consider cybersecurity risks as part of, and have incorporated our cybersecurity program into, our overall risk management processes.

Cybersecurity Risk Management Third Party Engaged [Flag] true

Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false

Cybersecurity Risk Board of Directors Oversight [Text Block]
Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization. Our cyber incident response plan requires all detections of suspicious activity in our Information Systems environment to escalate that activity to our Information Security Team who then evaluates the threat. Management (including representatives from the legal, operations, human resources, Information Systems and risk management departments) is notified by the Information Services team whenever a discovered cybersecurity incident may potentially have a significant impact on our business operations.

Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization.

Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.

Cybersecurity Risk Role of Management [Text Block]
Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization. Our cyber incident response plan requires all detections of suspicious activity in our Information Systems environment to escalate that activity to our Information Security Team who then evaluates the threat. Management (including representatives from the legal, operations, human resources, Information Systems and risk management departments) is notified by the Information Services team whenever a discovered cybersecurity incident may potentially have a significant impact on our business operations.

Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.

Cybersecurity Risk Management Positions or Committees Responsible [Flag] true

Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats.

Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure.

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true

v3.25.0.1

Nature of Activities and Significant Accounting Policies (Policies)
12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of activities
Nature of activities: Hills Bancorporation (the "Company") is a holding company engaged in the business of commercial banking. The Company's subsidiary is Hills Bank and Trust Company, Hills, Iowa (the “Bank”), which is wholly-owned. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers primarily in the communities of Hills, Iowa City, Coralville, North Liberty, Lisbon, Mount Vernon, Kalona, Wellman, Cedar Rapids, Marion, Washington and Williamsburg, Iowa.

The Bank competes with other financial institutions and non-financial institutions providing similar financial products. While the chief operating decision-makers monitor the revenue streams of the various products and services, operations are managed, and financial performance is evaluated on a Company-wide basis. Although the loan activity of the Bank is diversified with commercial and agricultural loans, real estate loans, automobile, installment and other consumer loans, the Bank's credit is concentrated in real estate loans. Accordingly, all of the Company’s operations are considered by management to be aggregated in one reportable operating segment.

Accounting estimates
Accounting estimates: The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Certain significant estimates
Certain significant estimates: The allowance for credit losses, fair values of securities and other financial instruments, and share-based compensation expense involve certain significant estimates made by management. These estimates are reviewed by management routinely and it is reasonably possible that circumstances that exist at December 31, 2024 may change in the near-term and the effect could be material to the consolidated financial statements.

Principles of consolidation Principles of consolidation: The consolidated financial statements include the accounts of the Company and its subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Revenue recognition
Revenue recognition: Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the Company’s contracts to provide goods or services to customers. The core principle requires an entity to recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied.
The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as loans, letters of credit and investment securities as these activities are not subject to the requirements of ASC 606. Interest income on loans and investment securities is recognized on the accrual method in accordance with written contracts. Loan origination fees of mortgage loans originated for sale are recognized when the loans are sold.
Descriptions of the Company’s revenue-generating activities that are within the scope of ASC 606 are the following: Service charges and fees on deposit accounts represent general service fees for monthly account maintenance and activity- or transaction-based fees and consist of transaction-based revenue which includes interchange income, time-based revenue (service period), item-based revenue or some other individual attribute-based revenue. Revenue is recognized when the Company’s performance obligation is completed which is generally monthly for account maintenance services or when a transaction has been completed (such as a wire transfer). Payment for such performance obligations are generally received at the time the performance obligations are satisfied. Trust income represents monthly fees due from wealth management customers as consideration for managing the customers' assets. Wealth management and trust services include custody of assets, investment management, fees for trust services and similar fiduciary activities. Revenue is recognized when our performance obligation is completed each month, which is generally the time that payment is received.
A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration (resulting in a contract receivable) or before payment is due (resulting in a contract asset). A contract liability balance is an entity's obligation to transfer a service to a customer for which the entity has already received payment (or payment is due) from the customer. As of December 31, 2024 and 2023, the Company did not have any significant contract balances.
An entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. The Company did not capitalize any contract acquisition costs for the years ending December 31, 2024 and 2023.

Cash and cash equivalents
Cash and cash equivalents: The Company considers all investments with original maturities of three months or less to be cash equivalents. At December 31, 2024 and 2023, cash equivalents consisted primarily of deposits with other banks. The Company maintains amounts in due from banks which, at times, may exceed federally insured limits. Management monitors these correspondent relationships, and the Company has not experienced any losses in such accounts.

Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities
Available-for-sale debt securities and the allowance for credit losses on available-for-sale debt securities: Available-for-sale ("AFS") securities consist of debt securities not classified as trading or held to maturity. Available-for-sale securities are stated at fair value, and unrealized holding gains and losses, net of the related deferred tax effect, are reported as a separate component of stockholders' equity. There were no trading or held to maturity securities as of December 31, 2024 or 2023.

Fair value measurement is based upon quoted market prices in active markets, if available. If quoted prices in active markets are not available, fair value is measured using pricing models or other model-based valuation techniques such as present value of future cash flows, which consider prepayment assumptions and other factors such as credit losses and market liquidity. Unrealized gains and losses are excluded from earnings and reported, net of tax, in other comprehensive income ("OCI"). Premiums on debt securities are amortized to the earliest call date and discounts on debt securities are accreted over the period to maturity of those securities. The method of amortization results in a constant effective yield on those securities (the interest method). Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.

AFS debt securities in unrealized loss positions are evaluated for impairment related to credit losses at least quarterly. For AFS debt securities, a decline in fair value due to credit loss results in recording an allowance for credit losses to the extent the fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through an allowance for credit losses, such as declines due to changes in market interest rates, are recorded through other comprehensive income, net of applicable taxes.

Impairment may result from credit deterioration of the issuer or collateral underlying the security. In performing an assessment of whether any decline in fair value is due to a credit loss, all relevant information is considered at the individual security level. For asset-backed securities performance indicators considered related to the underlying assets include default rates, delinquency rates, percentage of nonperforming assets, debt-to-collateral ratios, third-party guarantees, current levels of subordination, vintage, geographic concentration, analyst reports and forecasts, credit ratings and other market data. In assessing whether a credit loss exists, we compare the present value of cash flows expected to be collected from the security with the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis for the security, a credit loss exists and an allowance for credit losses is recorded, limited to the amount the fair value is less than amortized cost basis.

If we intend to sell a debt security or more likely than not we will be required to sell the security before recovery of its amortized cost basis, the debt security is written down to its fair value and the write down is charged against the allowance for credit losses with any incremental impairment reported in earnings.

Accrued interest receivable on AFS debt securities, stock of the Federal Home Loan Bank, and Federal Reserve excess balance account totaled $6.10 million and $3.97 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses.

Stock of the Federal Home Loan Bank is carried at cost. The Company has evaluated the stock and determined there is no impairment.

Loans
Loans held for sale: Loans held for sale are stated at the lower of aggregate cost or estimated fair value. Loans are sold on a non-recourse basis with servicing released and gains and losses are recognized based on the difference between sales proceeds
and the carrying value of the loan. The Company has had very few experiences of repurchasing loans previously sold into the secondary market. A specific reserve was not considered necessary based on the Company’s historical experience with repurchase activity.

Loans held for investment: Loans are stated at the amount of unpaid principal, net of deferred loan fees, and reduced by the allowance for credit losses ("ACL"). Accrued interest receivable on loans held for investment totaled $15.30 million and $15.82 million at December 31, 2024 and 2023, respectively, and is excluded from the estimate of credit losses. Interest income is accrued on the unpaid principal balance. Nonrefundable loan fees and origination costs are deferred and recognized as a yield adjustment over the life of the related loan.

The accrual of interest income on loans is discontinued when, in the opinion of management, there is reasonable doubt as to the borrower's ability to meet payments of interest or principal when they become due, which is generally when a loan is 90 days or more past due. When a loan is placed on nonaccrual status, all previously accrued and unpaid interest is reversed. Loans are returned to an accrual status when all of the principal and interest amounts contractually due are brought current and repayment of the remaining contractual principal and interest is expected. A loan may also return to accrual status if additional collateral is received from the borrower and, in the opinion of management, the financial position of the borrower indicates that there is no longer any reasonable doubt as to the collection of the amount contractually due. Payment received on nonaccrual loans are applied first to principal. Once principal is recovered, any remaining payments received are applied to interest income. As of December 31, 2024 and 2023, none of the Company’s nonaccrual loans were earning interest on a cash basis.

The policy for charging off loans is consistent throughout all loan categories. A loan is charged off based on criteria that includes but is not limited to: delinquency status, financial condition of the entire customer credit line and underlying collateral coverage, economic or external conditions that might impact full repayment of the loan, legal issues, overdrafts, and the customer’s willingness to work with the Company.

Allowance for credit losses for loans held for investment: The allowance for credit losses is an estimate of expected losses inherent within the Company's existing loans held for investment portfolio. The allowance for credit losses for loans held for investment, as reported in our consolidated balance sheet, is adjusted by a credit loss expense, which is reported in earnings, and reduced by the charge-off of loan amounts, net of recoveries.

The loan loss estimation process involves procedures to appropriately consider the unique characteristics of loan portfolio segments which consist of agricultural, 1 to 4 family first and junior liens, commercial, and consumer lending. These segments are further disaggregated into loan classes, the level at which credit risk is monitored. For each of these pools, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on historical internal data. The following provides the credit quality indicators and risk elements that are most relevant and most carefully considered and monitored for each loan portfolio segment.

Agricultural - Agricultural operating loans include loans made to finance agricultural production and other loans to farmers and farming operations. Agricultural loans also include mortgage loans secured by farmland. Agricultural operating loans, most of which are secured by crops and machinery, are provided to finance capital improvement and farm operations as well as acquisitions of livestock and machinery. The ability of the borrower to repay may be affected by many factors outside of the borrower’s control including adverse weather conditions, loss of livestock due to disease or other factors, declines in market prices for agricultural products and the impact of government regulations. The ultimate repayment of agricultural operating loans is dependent upon the profitable operation or management of the agricultural entity. Agricultural operating loans generally have a term of one year and may have a fixed or variable rate. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product (GDP) as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

Mortgage loans secured by farmland are made to individuals and businesses within the Company's trade area. The primary source of repayment is the cash flow generated by the collateral underlying the loan. The secondary
repayment source would be the liquidation of the collateral. Terms for real estate loans secured by farmland range from one to ten years with an amortization period of 25 years or less. Generally, interest rates are fixed for mortgage loans secured by farmland. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real gross domestic product (GDP) as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

1 to 4 Family First and Junior Liens - The 1 to 4 family first and junior liens portfolio segment is comprised of the single family and home equity loan classes, which are underwritten after evaluating a borrower's capacity to repay, credit, and collateral. Several factors are considered when assessing a borrower's capacity, including the borrower's employment, income, current debt, assets, and level of equity in the property. Credit refers to how well a borrower manages their current and prior debts as documented by a credit report that provides credit scores and the borrower's current and past information about their credit history. Collateral refers to the type and use of property, occupancy, and market value. Property appraisals are obtained to assist in evaluating collateral. Loan-to-property value and debt-to-income ratios, loan amount, and lien position are also considered in assessing whether to originate a loan. These borrowers are particularly susceptible to downturns in economic trends such as conditions that negatively affect housing prices and demand and levels of unemployment. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the all-transactions house price index for Iowa as of December 31, 2023 and the Iowa unemployment rate as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to only Iowa unemployment was due to the Iowa unemployment rate being a significant driver for expected credit losses.

Commercial - The commercial loan portfolio segment is comprised of the commercial real estate mortgage, multifamily residential mortgage, construction/land development and commercial and financial loan classes, whose underwriting standards consider the factors described for single family and home equity loan classes as well as others when assessing the borrower's and associated guarantors or other related party's financial position. These other factors include assessing liquidity, the level and composition of net worth, leverage, considering all other lender amounts and position, an analysis of cash expected to flow through the obligors including the outflow to other lenders, vacancies and prior experience with the borrower. This information is used to assess adequate financial capacity, profitability, and experience. Ultimate repayment of these loans is sensitive to interest rate changes, general economic conditions, liquidity, and availability of long-term financing. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate, the all-transactions house price index for Iowa and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available and the Iowa unemployment rate being a significant driver for expected credit losses.

Consumer Lending - The Bank offers consumer loans to individuals including personal loans and automobile loans. These consumer loans typically have shorter terms, lower balances, higher yields and higher risks of default than real estate-related loans. Consumer loans collections are dependent on the borrower's continuing financial stability and are more likely to be affected by adverse personal circumstances. Collateral for these loans generally includes automobiles, boats, recreational vehicles and real estate. However, depending on the overall financial condition of the borrower, some loans are made on an unsecured basis. The collateral securing these loans may depreciate over time, may be difficult to recover and may fluctuate in value based on condition. Key economic forecasts used in estimating expected credit losses for this segment include the Iowa unemployment rate and the Iowa real GDP as of December 31, 2023 and the Iowa unemployment rate and the National real gross domestic product as of December 31, 2024. The change is due to the annual reevaluation of key loss drivers for expected credit losses within the Company's loan portfolio. The change to the National GDP was due to forecast information being more readily available.

The allowance level is influenced by loan volumes, loan credit quality indicator migration or delinquency status, historic loss experience and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the allowance for credit losses has two basic components: first, a pooled component for estimated expected credit losses for pools of loans that share similar risk characteristics; and second, an asset-specific component involving individual loans that do not share risk characteristics
with other loans and the measurement of expected credit losses for such individual loans. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow method or remaining life method to estimate expected credit losses.

Discounted cash flow method: In estimating the component of the allowance for credit losses for loans that share similar risk characteristics with other loans, such loans are segregated into loan classes. Loans are designated into loan classes based on loans pooled by product types and similar risk characteristics or areas of risk concentration. In determining the allowance for credit losses, we derive an estimated credit loss assumption from a model that categorizes loan pools based on loan type and purpose. This model calculates an expected loss percentage for each loan class by considering the probability of default, using life-of-loan analysis periods for all loan segments, and the historical severity of loss, based on the aggregate net lifetime losses incurred per loan class. The default and severity factors used to calculate the allowance for credit losses for loans that share similar risk characteristics with other loans are adjusted for differences between the historical period used to calculate historical default and loss severity rates and expected conditions over the remaining lives of the loans in the portfolio related to: (1) lending policies and procedures; (2) international, national, regional and local economic business conditions and developments that affect the collectability of the portfolio, including the condition of various markets; (3) the nature and volume of the loan portfolio including the terms of the loans; (4) the experience, ability, and depth of the lending management and other relevant staff; (5) the volume and severity of past due and adversely classified or graded loans and the volume of nonaccrual loans; (6) the quality of our loan review system; (7) 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; and (9) the effect of external factors such as competition and legal and regulatory requirements on the level of estimated credit losses in the existing portfolio. Such factors are used to adjust the historical probabilities of default and severity of loss so that they reflect management expectation of future conditions based on a reasonable and supportable forecast. Management utilizes a qualitative factor framework to provide a qualitative estimate of the expected credit losses inherent in the loan portfolio in relation to potential limitations of the quantitative model. The framework provides for a level of risk approach to measure risk in each loan segment that may not be captured in the quantitative methodology, including improved risk environment, no additional risk, minimal additional risk, moderate risk and major or significant additional risk. The framework also includes a weighting component for management to consider which qualitative factors would have the highest impact on potential loan losses within each loan segment. Management uses the qualitative factor framework within the allowance for credit losses calculation to assess the risk level environment for each qualitative factor and weightings for each loan segment which is supported by various information including publicly available information, internal information specifically developed by management, or other relevant and reliable information.

The Company uses regression analysis of historical internal and peer data to determine which variables are best suited to be economic variables utilized when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the economic variables.

For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over twelve quarters on a straight-line basis. Other internal and external indicators of economic forecasts are also considered by management when developing the forecast metrics.

Remaining life method: Expected credit losses for credit cards and overdrafts are determined through use of the remaining life method. The remaining life method utilizes average annual charge-off rates and remaining life to estimate the allowance for credit losses. This is done by estimating the amount and timing of principal payments expected to be received as payment for the balance outstanding as of the reporting period and applying those principal payments against the balance outstanding as of the reporting period along with the average annual charge-off rate until the expected payments have been fully allocated. Management applies the same qualitative factor framework for the remaining life method loan portfolios as the framework used for the discounted cash flow method loan portfolios.

Collateral dependent financial assets: For a loan that does not share risk characteristics with other loans, expected credit loss is measured based on net realizable value, that is, the difference between the discounted value of the expected future cash flows, based on the original effective interest rate, and the amortized cost basis of the loan. For these loans, we recognize expected credit loss equal to the amount by which the net realizable value of the loan is less than the amortized cost basis of the loan (which is net of previous charge-offs and deferred loan fees and costs), except when the loan is collateral dependent, that is, when the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. In these cases, expected credit loss is measured as the difference between the amortized cost
basis of the loan and the fair value of the collateral. The fair value of the collateral is adjusted for the estimated cost to sell if repayment or satisfaction of a loan is dependent on the sale (rather than only on the operation) of the collateral.

The Company’s estimate of the ACL reflects losses expected over the contractual life of the assets, adjusted for estimated prepayments or curtailments. The contractual term does not consider extensions, renewals or modifications unless the Company has identified a modification including a concession to a borrower experiencing financial difficulties. A modification of a loan to a borrower experiencing financial difficulties occurs when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics.

Allowance for credit losses on off-balance sheet credit exposures, including unfunded loan commitments: The Company maintains a separate allowance for credit losses from off-balance-sheet credit exposures, including unfunded loan commitments, which is disclosed on the balance sheet. Management estimates the amount of expected losses by calculating a commitment usage factor over the contractual period for exposures that are not unconditionally cancellable by the Company and applying the loss factors used in the ACL methodology to the results of the usage calculation to estimate the liability for credit losses related to unfunded commitments for each loan type. No credit loss estimate is reported for off-balance-sheet (OBS) credit exposures that are unconditionally cancellable by the Company, such as credit card receivables, or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement. The allowance for credit losses on OBS credit exposures is adjusted as credit loss expense. Categories of OBS credit exposures correspond to the loan portfolio segments described previously.

Transfers of financial assets
Transfers of financial assets: Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

Credit related financial instruments
Credit related financial instruments: In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card arrangements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded.

Tax credit real estate
Tax credit real estate: Tax credit real estate represents three multi-family rental properties, three assisted living rental properties, a multi-tenant rental property for persons with disabilities, and a multi-family senior living rental property, all of which are affordable housing projects as of December 31, 2024. In addition, in July 2024, the Company made a tax equity investment in an entity to provide for the historic preservation of a mixed use property in Cedar Rapids, Iowa. The Company has a 99% or greater limited partnership interest in each limited partnership or company. The investment in each was completed after the projects had been developed by the general partner or managing member. On a regular basis, the Company evaluates recoverability of the carrying value of the tax credit real estate investments to determine if there are indications of impairment. This is measured by a comparison of the carrying amount of the investments to the future undiscounted cash flows expected to be generated by the investment properties, including the low-income housing tax credits and any estimated proceeds from eventual disposition. If there is an indication of impairment, a valuation allowance would be established with a charge to expense. There were no indications of impairment based on management's evaluation and therefore no valuation allowance was determined necessary as of December 31, 2024 and 2023. Depreciation expense is provided on a straight-line basis over the estimated useful life of the assets. Expenditures for normal repairs and maintenance are charged to expense as incurred.

The investments in tax credit real estate are recorded for all years presented using the equity method of accounting, with the exception of the investments in the affordable housing project and historic preservation project described below. The operations of the properties are not expected to contribute significantly to the Company’s income before income taxes. However, the properties do contribute in the form of income tax credits, which lowers the Company’s effective tax rate. Once established, the credits on each property last for ten years, five years for the historic preservation property, and are passed through from the limited partnerships or entity to the Company and reduces the consolidated federal tax liability of the Company.

In February 2021, the Company provided construction financing and contributed capital of $4.18 million to Del Ray Ridge LP, as limited partner, which owns and operates an affordable housing property in Iowa City, Iowa. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards
Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the partnership agreement.

In July 2024, the Company provided construction financing and contributed capital of $2.38 million to SLE Iowa Building, LC, as investor member, which owns and operates a historically preserved mixed use property in Cedar Rapids, Iowa. An additional $1.25 million of contributions to capital will be due upon certain conditions being met which are anticipated to occur in 2025. The Company accounts for the investment in this tax credit real estate using the proportional amortization method as provided for under Accounting Standards Codification (ASC) 323-740. The investment qualifies for the proportional amortization method as it meets all of the criteria under ASC 323-740-25-1. Substantially all of the projected benefits are from tax credits and other tax benefits due to the minimum buyout clause included in the operating agreement

Property and equipment
Property and equipment: Property and equipment is stated at cost less accumulated depreciation. Depreciation is computed using primarily declining-balance methods over the estimated useful lives of 10-40 years for buildings and improvements and 3-7 years for furniture and equipment.

Deferred income taxes
Deferred income taxes: Deferred income taxes are provided under the asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and net operating loss, and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   The Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. Interest and penalties on unrecognized tax benefits are classified as other noninterest expense. As of December 31, 2024 and 2023, the Company had no material unrecognized tax benefits.

Goodwill
Goodwill: Goodwill represents the excess of cost over the fair value of the net assets acquired, and is not subject to amortization, but requires, at a minimum, annual impairment tests for intangibles that are determined to have an indefinite life.

Other real estate Other real estate:   Other real estate represents property acquired through foreclosures and settlements of loans. Property acquired is carried at the lower of the principal amount of the loan outstanding at the time of acquisition, plus any acquisition costs, or the estimated fair value of the property, less disposal costs. The Bank will obtain updated appraisals to determine the estimated fair value of the property based on the type of collateral securing the loan and the date of the latest appraisal. Subsequent write downs estimated on the basis of later valuations are charged to net loss on sale of other real estate owned and other repossessed assets. Net operating expenses incurred in maintaining such properties are charged to other non-interest expense. Net capital expenditures incurred are capitalized to the property.

Derivative financial instruments
Derivative financial instruments: The Bank uses interest rate swaps as part of its interest rate risk management. Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815 establishes accounting and reporting standards for derivative instruments and hedging activities. The Bank records all interest rate swaps on the balance sheet at fair value. Derivatives used to hedge the exposure to variability in expected future cash flows are considered cash flow hedges. To qualify for hedge accounting, the Bank must comply with the detailed rules and documentation requirements at the inception of the hedge, and hedge effectiveness is assessed at inception and periodically throughout the life of the hedging relationship.

For derivatives designated as cash flow hedges, the changes in the fair value of the derivatives is initially reported in other comprehensive income and subsequently reclassified to interest income or expense when the hedged transaction affects earnings. The Bank assesses the effectiveness of each hedging relationship by comparing the cumulative changes in cash flows of the derivative hedging instruments with the cumulative changes in cash flows of the designated hedged item or transaction. No component of the change in the fair value of the hedging instrument is excluded from the assessment of hedge effectiveness.

The Bank does not use derivatives for trading or speculative purposes.

Earnings per share Earnings per share:   Basic earnings per share is computed using the weighted average number of actual common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that would occur from the exercise of common stock options outstanding. ESOP shares are considered outstanding for this calculation unless unearned.

Stock awards and options
Stock awards and options:   Compensation expense for stock and stock options issued through the stock award plan is accounted for using the fair value method prescribed by FASB ASC 718, “Share-Based Payment” (“ASC 718”). Under this method, compensation expense is measured and recognized for all stock-based awards made to employees and directors based on the fair value of each award as of the date of the grant.

Common stock held by ESOP
Common stock held by ESOP: The Company's maximum cash obligation related to these shares is classified outside stockholders' equity because the shares are not readily traded and could be put to the Company for cash.

Treasury stock
Treasury stock: Treasury stock is accounted for by the cost method, whereby shares of common stock reacquired are recorded at their purchase price.

Trust department assets
Trust department assets: Property held for customers in fiduciary or agency capacities is not included in the accompanying consolidated balance sheets, as such items are not assets of the Company.

Effect of New Financial Accounting Standards
Effect of New Financial Accounting Standards

Accounting guidance adopted in 2024

In March 2023, the FASB issued ASU 2023-02, Investments - Equity Method and Joint Ventures (Topic 323) Accounting for Investments in Tax Credit Structures Using Proportional Amortization Method. The FASB is issuing this ASU to allow reporting entities to consistently account for equity investments made primarily for the purposes of receiving income tax credits and other income tax benefits. The ASU permits reporting entities to elect to account for tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted for all entities in any interim period. If an entity adopts the amendments in an interim period, it shall adopt them as of the beginning of the fiscal year that includes that interim period. The adoption of the ASU on a prospective basis by the Company on January 1, 2024 did not have a material impact on the financial statements.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The FASB is issuing this ASU to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. For public business entities, the amendments are effective for fiscal
years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. A public entity should apply the amendments in this Update retrospectively to all prior periods presented in the financial statements. Upon transition, the segment expense categories and amounts disclosed in the prior periods should be based on the significant segment expense categories identified and disclosed in the period of adoption. The Company adopted the ASU on January 1, 2024. See disclosure in Note 18.

Accounting guidance pending adoption as of December 31, 2024

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The FASB is issuing this ASU to enhance the transparency and decision usefulness of income tax disclosures. The amendments in this ASU require that public business entities on an annual basis disclose specific categories in the rate reconciliation, provide additional information for reconciling items that meet a quantitative threshold, disclose the amount of income taxes paid disaggregated by federal, state and foreign taxes and other disclosures. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The amendments in this ASU should be applied on a prospective basis. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In March 2024, the FASB issued ASU 2024-01, Compensation - Stock Compensation (Topic 718) Scope Application of Profits Interest and Similar Awards. The FASB is issuing this ASU to improve generally accepted accounting principles by adding an illustrative example to demonstrate how an entity should apply the scope guidance to determine whether profits interest and similar awards ("profit interest awards") should be accounted for in accordance with Topic 718, Compensation - Stock Compensation. The illustrative example is intended to reduce 1) complexity in determining whether a profits interest award is subject to the guidance in Topic 718 and 2) existing diversity in practice. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. The Company is in the process of evaluating the impact of this ASU on the financial statements.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period. Specifically, they will be required to:
•Disclose the amounts of (a) employee compensation; and (b) depreciation included in each relevant expense caption.
•Include certain amounts that are already required to be disclosed under current generally accepted accounting principles (GAAP) in the same disclosure as the other disaggregation requirements.
•Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively.
•Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.
This ASU is effective for public business entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. A public business entity should apply ASU No. 2024-03 prospectively to financial statements issued for reporting periods beginning after the effective date of ASU No. 2024-03. The disclosures required ASU No. 2024-03 do not need to be included in financial statements for reporting periods beginning before the effective date that are being presented for comparative purposes with financial statements issued for periods after the effective date. The Company is in the process of evaluating the impact of this ASU on the financial statements.

v3.25.0.1

Nature of Activities and Significant Accounting Policies (Tables)
12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Calculations of earnings per share
The following table presents calculations of earnings per share:
Year Ended December 31,
2024 2023 2022
(Amounts In Thousands, except share and per share data)
Computation of weighted average number of basic and diluted shares:
Common shares outstanding at the beginning of the year 9,135,720 9,225,484 9,299,640
Weighted average number of net shares (redeemed) (85,139) (48,763) (31,792)
Weighted average shares outstanding (basic) 9,050,581 9,176,721 9,267,848
Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method 536 654 1,693
Weighted average number of shares (diluted) 9,051,117 9,177,375 9,269,541
Net income $ 47,604 $ 38,176 $ 47,753
Earnings per share:
Basic $ 5.26 $ 4.16 $ 5.15
Diluted $ 5.26 $ 4.16 $ 5.15

v3.25.0.1

Investment Securities (Tables)
12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Carrying values of investment securities
The carrying values of investment securities at December 31, 2024 and December 31, 2023 are summarized in the following table (Amounts in Thousands):
December 31, 2024 December 31, 2023
Amount Percent Amount Percent
Securities available for sale
U.S. Treasury $ 288,462 30.55 % $ 422,490 54.20 %
Other securities (FHLB, FHLMC and FNMA) 14,848 1.57 % 33,049 4.24 %
State and political subdivisions 362,736 38.42 % 262,953 33.74 %
Mortgage-backed securities and collateralized mortgage obligations 278,090 29.46 % 60,929 7.82 %
Total securities available for sale $ 944,136 100.00 % $ 779,421 100.00 %

Carrying amount of available-for-sale securities and approximate fair values
The carrying amount of available-for-sale securities and their approximate fair values were as follows (Amounts in Thousands):
Amortized
Cost Gross
Unrealized
Gains Gross
Unrealized
(Losses) Allowance for Credit Losses Estimated
Fair
Value
December 31, 2024:
U.S. Treasury $ 294,210 $ 215 $ (5,963) $ — $ 288,462
Other securities (FHLB, FHLMC and FNMA) 15,010 — (162) — 14,848
State and political subdivisions 383,244 832 (21,340) — 362,736
Mortgage-backed securities and collateralized mortgage obligations 287,391 54 (9,355) — 278,090
Total $ 979,855 $ 1,101 $ (36,820) $ — $ 944,136
December 31, 2023:
U.S. Treasury $ 436,457 $ 703 $ (14,670) $ — $ 422,490
Other securities (FHLB, FHLMC and FNMA) 35,156 — (2,107) — 33,049
State and political subdivisions 276,694 1,970 (15,711) — 262,953
Mortgage-backed securities and collateralized mortgage obligations 66,532 241 (5,844) — 60,929
Total $ 814,839 $ 2,914 $ (38,332) $ — $ 779,421

Available-for-sale securities classified as per contractual maturities
The amortized cost and estimated fair value of available-for-sale securities classified according to their contractual maturities at December 31, 2024, were as follows (in thousands) below.

Amortized
Cost Fair
Value
Due in one year or less $ 117,334 $ 116,738
Due after one year through five years 296,280 288,510
Due after five years through ten years 131,326 115,993
Due over ten years 147,524 144,805
$ 692,464 $ 666,046
Mortgage-backed securities and collateralized mortgage obligations 287,391 278,090
$ 979,855 $ 944,136

Sale proceeds and gross realized gains and losses on available-for-sale securities
Sales proceeds and gross realized gains and losses on available-for-sale securities were as follows (in thousands):

December 31, 2024 December 31, 2023
Sale proceeds $ 129,830 $ 509
Gross realized gains — —
Gross realized losses (5,217) —

Available-for-sale securities, continuous unrealized loss position, fair value
The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at December 31, 2024 and 2023 (Amounts in Thousands):
Less than 12 months 12 months or more Total
2024
Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss %
of Securities
U.S. Treasury 32 $ 115,094 $ (2,555) 2.22 % 44 $ 125,590 $ (3,408) 2.71 % 76 $ 240,684 $ (5,963) 2.48 %
Other securities (FHLB, FHLMC and FNMA) — — — — % 6 14,848 (162) 1.09 % 6 14,848 (162) 1.09 %
State and political subdivisions 369 140,021 (2,844) 2.03 % 663 163,330 (18,496) 11.32 % 1,032 303,351 (21,340) 7.03 %
Mortgage-backed securities and collateralized mortgage obligations 35 225,680 (2,904) 1.29 % 18 41,222 (6,451) 15.65 % 53 266,902 (9,355) 3.51 %
436 $ 480,795 (8,303) 1.73 % 731 $ 344,990 (28,517) 8.27 % 1,167 $ 825,785 $ (36,820) 4.46 %
Less than 12 months 12 months or more Total
2023
Description # Fair Value Unrealized Loss % # Fair Value Unrealized Loss % # Fair Value Unrealized Loss %
of Securities
U.S. Treasury 1 $ 2,390 $ (2) 0.08 % 122 $ 370,660 $ (14,668) 3.96 % 123 $ 373,050 $ (14,670) 3.93 %
Other securities (FHLB, FHLMC and FNMA) — — — — % 14 33,049 (2,107) 6.38 % 14 33,049 (2,107) 6.38 %
State and political subdivisions 115 34,510 (314) 0.91 % 632 161,614 (15,397) 9.53 % 747 196,124 (15,711) 8.01 %
Mortgage-backed securities and collateralized mortgage obligations — — — — 18 46,483 (5,844) 12.57 % 18 46,483 (5,844) 12.57 %
116 $ 36,900 (316) 0.86 % 786 $ 611,806 (38,016) 6.21 % 902 $ 648,706 $ (38,332) 5.91 %

v3.25.0.1

Loans (Tables)
12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Schedule of classes of loans
Classes of loans are as follows:
December 31,
2024 2023
(Amounts In Thousands)
Agricultural $ 118,678 $ 115,786
Commercial and financial 298,917 307,190
Real estate:
Construction, 1 to 4 family residential 79,451 80,255
Construction, land development and commercial 279,589 313,878
Mortgage, farmland 275,768 281,164
Mortgage, 1 to 4 family first liens 1,174,083 1,221,296
Mortgage, 1 to 4 family junior liens 141,550 144,524
Mortgage, multi-family 492,762 471,009
Mortgage, commercial 498,078 416,670
Loans to individuals 35,301 40,205
Obligations of state and political subdivisions 43,994 46,446
3,438,171 3,438,423
Net unamortized fees and costs 290 359
3,438,461 3,438,782
Less allowance for credit losses 50,940 49,410
$ 3,387,521 $ 3,389,372

Schedule of changes in allowance for loan losses
Changes in the allowance for credit losses (ACL) on loans for the years ended December 31, 2024, 2023 and 2022 are as follows:

Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2024
ACL on loans:
Beginning balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410
Charge-offs (669) (2,568) (739) (39) (1,151) (224) (1,490) (6,880)
Recoveries 100 1,197 886 37 964 430 378 3,992
Credit loss (benefit) expense (1,273) 2,838 (4,236) (175) 4,564 1,991 709 4,418
Ending balance $ 674 $ 10,217 $ 2,393 $ 3,252 $ 22,929 $ 10,353 $ 1,122 $ 50,940
Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2023
ACL on loans:
Beginning balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440
Charge-offs (781) (3,214) (2,066) (21) (467) (869) (1,219) (8,637)
Recoveries 72 556 13 56 446 256 267 1,666
Credit loss (benefit) expense 683 5,149 4,346 405 4,365 (647) 640 14,941
Ending balance $ 2,516 $ 8,750 $ 6,482 $ 3,429 $ 18,552 $ 8,156 $ 1,525 $ 49,410

Agricultural Commercial and Financial Real Estate: Construction
and land
development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4 family Real Estate:
Mortgage, multi-family and
commercial Other Total
(Amounts In Thousands)
2022
ACL on loans:
Beginning balance $ 2,261 $ 4,269 $ 2,300 $ 3,433 $ 11,498 $ 10,498 $ 1,211 $ 35,470
Charge-offs (357) (447) — (40) (729) (51) (589) (2,213)
Recoveries 83 584 48 296 898 361 153 2,423
Credit loss (benefit) expense 555 1,853 1,841 (700) 2,541 (1,392) 1,062 5,760
Ending balance $ 2,542 $ 6,259 $ 4,189 $ 2,989 $ 14,208 $ 9,416 $ 1,837 $ 41,440
Changes in the ACL for off-balance sheet credit exposures for the years ended December 31, 2024, 2023 and 2022 were as follows:
Year Ended December 31, 2024
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110
Credit loss (benefit) expense (136) 346 (2,355) (60) 49 (42) (12) (2,210)
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 147 $ 1,753 $ 486 $ 13 $ 412 $ 46 $ 43 $ 2,900

Year Ended December 31, 2023
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430
Credit loss (benefit) expense (242) 308 715 18 (108) (34) 23 680
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 283 $ 1,407 $ 2,841 $ 73 $ 363 $ 88 $ 55 $ 5,110
Year Ended December 31, 2022
Agricultural Commercial and
Financial Real Estate:
Construction and
land development Real Estate:
Mortgage,
farmland Real Estate:
Mortgage, 1 to 4
family Real Estate:
Mortgage, multi-
family and
commercial Other Total
(Amounts In Thousands)
ACL for off-balance sheet credit exposures:
Beginning balance $ 383 $ 1,118 $ 849 $ 113 $ 794 $ 559 $ 34 $ 3,850
Credit loss (benefit) expense 142 (19) 1,277 (58) (323) (437) (2) 580
(Charge-offs), net recoveries — — — — — — — —
Ending balance $ 525 $ 1,099 $ 2,126 $ 55 $ 471 $ 122 $ 32 $ 4,430

Schedule of credit quality indicators by type of loans
The following tables present the credit quality indicators and origination years by type of loan in each category as of December 31, 2024 (amounts in thousands):

Agricultural
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Grade:
Excellent $ 1,039 $ 74 $ 683 $ — $ 35 $ — $ 3,935 $ 5,766
Good 3,418 1,537 1,141 227 187 — 8,431 14,941
Satisfactory 10,494 3,343 4,978 1,694 926 304 33,609 55,348
Monitor 4,418 2,008 3,157 498 222 177 15,275 25,755
Special Mention 3,085 985 1,203 140 59 495 4,556 10,523
Substandard 2,610 407 456 56 — — 2,816 6,345
Total $ 25,064 $ 8,354 $ 11,618 $ 2,615 $ 1,429 $ 976 $ 68,622 $ 118,678
Current period gross write-offs $ 652 $ 7 $ 4 $ 1 $ — $ — $ 5 $ 669
Commercial and Financial
Excellent $ 781 $ 131 $ 220 $ 120 $ 266 $ — $ 7,438 $ 8,956
Good 5,983 17,751 8,831 3,932 550 1,277 16,137 54,461
Satisfactory 21,092 22,891 22,225 9,804 3,706 384 55,701 135,803
Monitor 19,828 9,350 11,985 3,559 2,034 84 28,135 74,975
Special Mention 5,875 3,187 932 353 48 1 3,721 14,117
Substandard 4,972 1,173 188 1,309 582 358 2,023 10,605
Total $ 58,531 $ 54,483 $ 44,381 $ 19,077 $ 7,186 $ 2,104 $ 113,155 $ 298,917
Current period gross write-offs $ 1,109 $ 1,029 $ 202 $ 117 $ 36 $ — $ 75 $ 2,568
Real Estate: Construction, 1 to 4 Family Residential
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 10,366 $ 10,366
Good — — — — — — 7,657 7,657
Satisfactory 430 — — — — — 35,078 35,508
Monitor 757 1,246 — — — — 19,669 21,672
Special Mention 310 1,351 — — — — 1,432 3,093
Substandard 384 740 — — — — 31 1,155
Total $ 1,881 $ 3,337 $ — $ — $ — $ — $ 74,233 $ 79,451
Current period gross write-offs $ 38 $ 552 $ 44 $ — $ — $ — — $ 634
Real Estate: Construction, Land Development and Commercial
Excellent $ 910 $ — $ — $ — $ — $ 87 $ 880 $ 1,877
Good 1,464 1,346 548 — 947 243 1,721 6,269
Satisfactory 18,468 7,649 3,043 4,525 263 744 109,998 144,690
Monitor 5,433 2,214 525 1,387 129 — 111,813 121,501
Special Mention 1,768 — 79 — 45 — 667 2,559
Substandard 164 456 2,073 — — — — 2,693
Total $ 28,207 $ 11,665 $ 6,268 $ 5,912 $ 1,384 $ 1,074 $ 225,079 $ 279,589
Current period gross write-offs $ 18 $ 76 $ — $ — $ — $ 11 $ — $ 105
Real Estate: Mortgage, Farmland
Excellent $ 1,805 $ 1,770 $ 3,734 $ 1,734 $ 127 $ — $ 80 $ 9,250
Good 4,444 5,313 15,354 13,357 4,323 540 7,030 50,361
Satisfactory 20,496 26,971 45,687 30,119 14,971 7,944 13,616 159,804
Monitor 7,066 7,689 17,987 2,365 3,577 298 2,629 41,611
Special Mention — 3,243 2,581 1,389 104 193 3,211 10,721
Substandard 2,188 1,353 67 — 205 208 — 4,021
Total $ 35,999 $ 46,339 $ 85,410 $ 48,964 $ 23,307 $ 9,183 $ 26,566 $ 275,768
Current period gross write-offs $ — $ 37 $ 2 $ — $ — $ — $ — $ 39
Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent $ 3,575 $ 6,675 $ 9,533 $ 1,324 $ 209 $ 562 $ 1 $ 21,879
Good 2,730 3,070 9,977 4,325 8,648 11,667 3,887 44,304
Satisfactory 91,334 168,690 284,347 151,680 102,050 139,948 11,639 949,688
Monitor 10,389 13,992 28,998 17,758 14,004 12,974 10,236 108,351
Special Mention 2,253 3,333 11,620 5,163 3,900 4,147 2,467 32,883
Substandard 887 2,143 2,536 4,360 1,618 5,091 343 16,978
Total $ 111,168 $ 197,903 $ 347,011 $ 184,610 $ 130,429 $ 174,389 $ 28,573 $ 1,174,083
Current period gross write-offs $ 41 $ 209 $ 238 $ 167 $ 27 $ 31 $ 27 $ 740
Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 13 $ 13
Good — — 259 — 393 413 3,411 4,476
Satisfactory 6,394 8,103 11,301 7,857 5,692 8,055 80,822 128,224
Monitor 678 363 561 514 276 134 3,176 5,702
Special Mention 251 128 322 175 94 193 830 1,993
Substandard 27 166 98 124 29 123 575 1,142
Total $ 7,350 $ 8,760 $ 12,541 $ 8,670 $ 6,484 $ 8,918 $ 88,827 $ 141,550
Current period gross write-offs $ — $ 152 $ 84 $ 87 $ 25 $ 56 $ 7 $ 411
Real Estate: Mortgage, Multi-Family
Excellent $ — $ — $ 5,541 $ 2,857 $ 8,048 $ 79 $ 1 $ 16,526
Good — 30,128 52,477 15,370 18,459 8,104 10,561 135,099
Satisfactory 22,149 22,371 62,472 31,371 15,644 9,854 17,865 181,726
Monitor 7,742 23,638 25,064 26,454 17,641 1,078 25,928 127,545
Special Mention 1,819 2,979 968 9,771 3,172 — 5,479 24,188
Substandard 634 — 6,994 50 — — — 7,678
Total $ 32,344 $ 79,116 $ 153,516 $ 85,873 $ 62,964 $ 19,115 $ 59,834 $ 492,762
Current period gross write-offs $ — $ — $ — $ 21 $ — $ — $ — $ 21
Real Estate: Mortgage, Commercial
Excellent $ 1,529 $ 1,389 $ — $ 2,066 $ 12,428 $ 248 $ 3,858 $ 21,518
Good 12,665 6,703 19,335 17,547 16,848 6,463 16,962 96,523
Satisfactory 39,520 25,770 33,941 25,819 33,124 15,714 40,798 214,686
Monitor 50,909 7,483 18,613 13,887 9,519 7,853 27,534 135,798
Special Mention 4,792 3,199 8,843 2,658 527 320 968 21,307
Substandard 3,050 74 1,053 2,121 1,571 81 296 8,246
Total $ 112,465 $ 44,618 $ 81,785 $ 64,098 $ 74,017 $ 30,679 $ 90,416 $ 498,078
Current period gross write-offs $ 61 $ 3 $ 8 $ 109 $ 5 $ — $ 17 $ 203

Loans to Individuals
Excellent $ — $ — $ — $ — $ — $ — $ 1 $ 1
Good 147 70 4 22 — — 1 244
Satisfactory 21,312 6,988 3,265 1,413 397 41 246 33,662
Monitor 119 287 96 33 — — 12 547
Special Mention 279 124 34 11 — — 1 449
Substandard 80 68 48 5 — 192 5 398
Total $ 21,937 $ 7,537 $ 3,447 $ 1,484 $ 397 $ 233 $ 266 $ 35,301
Current period gross write-offs $ 1,084 $ 356 $ 45 $ 5 $ — $ — $ — $ 1,490
Obligations of State and Political Subdivisions
December 31, 2024 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ 3,138 $ — $ 3,138
Good — — — — 1,631 15,853 3,103 20,587
Satisfactory 1,274 1,352 1,481 759 1,756 4,375 1,734 12,731
Monitor — — 1,038 — 505 406 — 1,949
Special Mention — — — — — 490 — 490
Substandard — — 76 — 275 1,821 2,927 5,099
Total $ 1,274 $ 1,352 $ 2,595 $ 759 $ 4,167 $ 26,083 $ 7,764 $ 43,994
Current period gross write-offs $ — $ — $ — $ — $ — $ — $ — $ —
Totals
Excellent $ 9,639 $ 10,039 $ 19,711 $ 8,101 $ 21,113 $ 4,114 $ 26,573 $ 99,290
Good 30,851 65,918 107,926 54,780 51,986 44,560 78,901 434,922
Satisfactory 252,963 294,128 472,740 265,041 178,529 187,363 401,106 2,051,870
Monitor 107,339 68,270 108,024 66,455 47,907 23,004 244,407 665,406
Special Mention 20,432 18,529 26,582 19,660 7,949 5,839 23,332 122,323
Substandard 14,996 6,580 13,589 8,025 4,280 7,874 9,016 64,360
Total $ 436,220 $ 463,464 $ 748,572 $ 422,062 $ 311,764 $ 272,754 $ 783,335 $ 3,438,171
Gross write-offs for period $ 3,002 $ 2,421 $ 627 $ 508 $ 93 $ 98 $ 131 $ 6,880

The following tables present total loans by risk categories and gross charge-offs by year of origination as of December 31, 2023 (amounts in thousands):
Agricultural
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ 292 $ 749 $ — $ 94 $ 10 $ — $ 6,067 $ 7,212
Good 3,555 2,318 359 562 377 2 10,479 17,652
Satisfactory 8,412 8,787 2,706 1,644 430 153 32,552 54,684
Monitor 4,624 2,630 687 425 252 758 15,510 24,886
Special Mention 1,275 1,148 171 34 10 — 1,846 4,484
Substandard 1,268 331 159 — 377 — 4,733 6,868
Total $ 19,426 $ 15,963 $ 4,082 $ 2,759 $ 1,456 $ 913 $ 71,187 $ 115,786
Current period gross write-offs $ 56 $ 416 $ — $ — $ — $ — $ 309 $ 781
Commercial and Financial
Excellent $ 3,163 $ 445 $ 411 $ 474 $ — $ — $ 3,003 $ 7,496
Good 8,655 11,491 5,304 1,654 189 103 19,385 46,781
Satisfactory 52,177 31,977 16,571 6,168 2,485 1,009 66,021 176,408
Monitor 14,711 14,008 5,152 3,957 477 44 23,418 61,767
Special Mention 6,355 1,775 429 247 57 6 1,425 10,294
Substandard 1,673 511 643 209 317 370 721 4,444
Total $ 86,734 $ 60,207 $ 28,510 $ 12,709 $ 3,525 $ 1,532 $ 113,973 $ 307,190
Gross write-offs for period $ 1,878 $ 261 $ 181 $ 136 $ 122 $ 10 $ 626 $ 3,214
Real Estate: Construction, 1 to 4 Family Residential
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ — $ 4 $ 4
Good 497 1,347 — — — — 12,548 14,392
Satisfactory 3,043 404 — — — — 31,228 34,675
Monitor 3,490 — — — — — 18,308 21,798
Special Mention 506 — — — — — 2,967 3,473
Substandard 560 4,851 — — — — 502 5,913
Total $ 8,096 $ 6,602 $ — $ — $ — $ — $ 65,557 $ 80,255
Gross write-offs for period $ 149 $ 1,019 $ — $ — $ — $ — $ 234 $ 1,402
Real Estate: Construction, Land Development and Commercial
Excellent $ — $ 250 $ — $ — $ — $ 106 $ 1,292 $ 1,648
Good 3,704 651 305 947 — 199 10,321 16,127
Satisfactory 17,198 9,379 7,540 517 274 1,104 176,540 212,552
Monitor 16,786 1,946 1,083 162 — — 51,842 71,819
Special Mention 1,713 223 117 — — — 2,177 4,230
Substandard 2,700 3,774 — 956 — 11 61 7,502
Total $ 42,101 $ 16,223 $ 9,045 $ 2,582 $ 274 $ 1,420 $ 242,233 $ 313,878
Gross write-offs for period $ 456 $ 187 $ — $ 9 $ — $ — $ 12 $ 664

Real Estate: Mortgage, Farmland
Excellent $ 1,966 $ 4,469 $ 1,928 $ 177 $ — $ — $ 100 $ 8,640
Good 7,244 21,882 11,016 7,206 964 977 7,006 56,295
Satisfactory 37,415 52,580 37,032 16,537 3,063 8,213 15,985 170,825
Monitor 6,256 14,840 3,353 4,452 270 1,242 1,586 31,999
Special Mention 2,073 835 1,719 108 224 — 2,807 7,766
Substandard 3,793 1,681 — — — 165 — 5,639
Total $ 58,747 $ 96,287 $ 55,048 $ 28,480 $ 4,521 $ 10,597 $ 27,484 $ 281,164
Gross write-offs for period $ 21 $ — $ — $ — $ — $ — $ — $ 21
Real Estate: Mortgage, 1 to 4 Family First Liens
Excellent $ 446 $ 1,405 $ 1,165 $ 338 $ — $ 661 $ — $ 4,015
Good 11,907 20,471 4,704 7,481 1,656 11,012 5,499 62,730
Satisfactory 196,885 312,473 178,678 121,112 44,683 134,698 14,328 1,002,857
Monitor 15,328 43,289 15,338 17,706 2,993 11,122 9,115 114,891
Special Mention 2,585 5,752 4,145 1,515 993 4,533 794 20,317
Substandard 1,531 2,368 3,966 2,556 1,392 4,482 191 16,486
Total $ 228,682 $ 385,758 $ 207,996 $ 150,708 $ 51,717 $ 166,508 $ 29,927 $ 1,221,296
Gross write-offs for period $ — $ 120 $ 25 $ 46 $ 14 $ 31 $ 1 $ 237
Real Estate: Mortgage, 1 to 4 Family Junior Liens
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ 2 $ — $ — $ — $ 2
Good 86 259 185 430 86 461 4,031 5,538
Satisfactory 10,921 13,280 9,008 6,818 3,563 8,224 78,798 130,612
Monitor 466 582 303 482 406 92 3,120 5,451
Special Mention 77 199 257 169 14 155 771 1,642
Substandard 86 51 185 53 16 155 733 1,279
Total $ 11,636 $ 14,371 $ 9,938 $ 7,954 $ 4,085 $ 9,087 $ 87,453 $ 144,524
Gross write-offs for period $ 24 $ 34 $ 77 $ 25 $ 15 $ 44 $ 11 $ 230
Real Estate: Mortgage, Multi-Family
Excellent $ — $ 5,806 $ 2,992 $ 3,093 $ — $ 113 $ — $ 12,004
Good 29,175 49,599 14,879 22,335 — 8,110 2,119 126,217
Satisfactory 30,113 71,890 60,229 22,233 1,256 13,816 17,688 217,225
Monitor 26,456 26,082 20,583 22,276 162 1,141 1,032 97,732
Special Mention — 1,927 906 191 — — 5,525 8,549
Substandard 169 7,999 78 — — — 1,036 9,282
Total $ 85,913 $ 163,303 $ 99,667 $ 70,128 $ 1,418 $ 23,180 $ 27,400 $ 471,009
Gross write-offs for period $ — $ 83 $ 18 $ — $ — $ — $ — $ 101
Real Estate: Mortgage, Commercial
Excellent $ 1,469 $ 1,519 $ 555 $ 16,733 $ — $ 570 $ — $ 20,846
Good 7,293 19,233 17,928 16,978 2,332 3,467 12,937 80,168
Satisfactory 31,567 39,024 48,551 38,915 8,830 13,642 40,044 220,573
Monitor 10,862 30,376 14,892 12,059 297 8,480 5,698 82,664
Special Mention 494 1,127 828 544 — 1,006 993 4,992
Substandard 244 755 2,270 2,495 605 88 970 7,427
Total $ 51,929 $ 92,034 $ 85,024 $ 87,724 $ 12,064 $ 27,253 $ 60,642 $ 416,670
Gross write-offs for period $ 7 $ — $ 761 $ — $ — $ — $ — $ 768
Loans to Individuals
Excellent $ — $ — $ — $ — $ — $ — $ — $ —
Good 150 6 — — 5 — 2 163
Satisfactory 27,480 6,715 3,064 1,154 272 97 257 39,039
Monitor 358 178 34 4 — — 2 576
Special Mention 62 115 46 — — — 1 224
Substandard 117 18 6 — — 60 2 203
Total $ 28,167 $ 7,032 $ 3,150 $ 1,158 $ 277 $ 157 $ 264 $ 40,205
Gross write-offs for period $ 1,064 $ 101 $ 33 $ 11 $ 7 $ — $ 3 $ 1,219
Obligations of State and Political Subdivisions
December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Total
Excellent $ — $ — $ — $ — $ — $ 4,543 $ — $ 4,543
Good — — — 1,752 — 7,064 — 8,816
Satisfactory 1,381 2,306 787 2,355 1,141 12,959 5,311 26,240
Monitor — 331 — — 290 606 — 1,227
Special Mention — — — 289 159 — — 448
Substandard — 107 — — — 2,030 3,035 5,172
Total $ 1,381 $ 2,744 $ 787 $ 4,396 $ 1,590 $ 27,202 $ 8,346 $ 46,446
Gross write-offs for period $ — $ — $ — $ — $ — $ — $ — $ —
Totals
Excellent $ 7,336 $ 14,643 $ 7,051 $ 20,911 $ 10 $ 5,993 $ 10,466 $ 66,410
Good 72,266 127,257 54,680 59,345 5,609 31,395 84,327 434,879
Satisfactory 416,592 548,815 364,166 217,453 65,997 193,915 478,752 2,285,690
Monitor 99,337 134,262 61,425 61,523 5,147 23,485 129,631 514,810
Special Mention 15,140 13,101 8,618 3,097 1,457 5,700 19,306 66,419
Substandard 12,141 22,446 7,307 6,269 2,707 7,361 11,984 70,215
Total $ 622,812 $ 860,524 $ 503,247 $ 368,598 $ 80,927 $ 267,849 $ 734,466 $ 3,438,423
Gross write-offs for period $ 3,655 $ 2,221 $ 1,095 $ 227 $ 158 $ 85 $ 1,196 $ 8,637

Schedule of past due loans
Past due loans as of December 31, 2024 and 2023 were as follows:
30 - 59 Days
Past Due 60 - 89 Days
Past Due 90 Days
or More
Past Due Total Past
Due Current Total
Loans
Receivable Accruing Loans
Past Due 90
Days or More
(Amounts In Thousands)
December 31, 2024
Agricultural $ 289 $ — $ 881 $ 1,170 $ 117,508 $ 118,678 $ —
Commercial and financial 831 51 704 1,586 297,331 298,917 147
Real estate:
Construction, 1 to 4 family residential 1,803 205 714 2,722 76,729 79,451 —
Construction, land development and commercial 2,497 — 1,947 4,444 275,145 279,589 —
Mortgage, farmland 203 — 67 270 275,498 275,768 —
Mortgage, 1 to 4 family first liens 11,701 4,583 3,206 19,490 1,154,593 1,174,083 719
Mortgage, 1 to 4 family junior liens 426 75 2 503 141,047 141,550 —
Mortgage, multi-family 186 — — 186 492,576 492,762 —
Mortgage, commercial 416 3,195 2,223 5,834 492,244 498,078 —
Loans to individuals 372 101 — 473 34,828 35,301 —
Obligations of state and political subdivisions — — — — 43,994 43,994 —
$ 18,724 $ 8,210 $ 9,744 $ 36,678 $ 3,401,493 $ 3,438,171 $ 866
30 - 59 Days
Past Due 60 - 89 Days
Past Due 90 Days
or More
Past Due Total Past
Due Current Total
Loans
Receivable Accruing Loans
Past Due 90
Days or More
(Amounts In Thousands)
December 31, 2023
Agricultural $ 801 $ — $ — $ 801 $ 114,985 $ 115,786 $ —
Commercial and financial 1,345 1,752 384 3,481 303,709 307,190 —
Real estate:
Construction, 1 to 4 family residential 433 — 5,411 5,844 74,411 80,255 —
Construction, land development and commercial 730 — 7,953 8,683 305,195 313,878 30
Mortgage, farmland — 183 — 183 280,981 281,164 —
Mortgage, 1 to 4 family first liens 13,344 3,047 2,720 19,111 1,202,185 1,221,296 515
Mortgage, 1 to 4 family junior liens 519 20 5 544 143,980 144,524 —
Mortgage, multi-family 1,869 — 7,685 9,554 461,455 471,009 —
Mortgage, commercial 875 416 — 1,291 415,379 416,670 —
Loans to individuals 341 31 — 372 39,833 40,205 —
Obligations of state and political subdivisions — — — — 46,446 46,446 —
$ 20,257 $ 5,449 $ 24,158 $ 49,864 $ 3,388,559 $ 3,438,423 $ 545

Schedule of impaired loan information
Certain nonaccrual loan information by loan type at December 31, 2024 and 2023 was as follows:
December 31, 2024 December 31, 2023
Total Non-accrual loans Nonaccrual with no ACL Total Non-
accrual
loans Nonaccrual with no ACL
(Amounts In Thousands) (Amounts In Thousands)
Agricultural $ 909 $ 909 $ — $ —
Commercial and financial 1,326 1,326 524 524
Real estate:
Construction, 1 to 4 family residential 714 651 5,505 5,505
Construction, land development and commercial 2,111 2,111 8,049 8,049
Mortgage, farmland 1,225 1,225 — —
Mortgage, 1 to 4 family first liens 6,361 5,958 5,805 4,819
Mortgage, 1 to 4 family junior liens 236 236 221 221
Mortgage, multi-family 7,195 7,195 7,685 7,685
Mortgage, commercial 3,849 3,849 3,099 3,099
Loans to individuals — — — —
$ 23,926 $ 23,460 $ 30,888 $ 29,902

Schedule of information for TDR loans and loans modified information
The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands):

Loan Modifications Made to Borrowers Experiencing Financial Difficulty
Year Ended December 31, 2024 Year Ended December 31, 2023
Amortized Cost Basis at December 31, 2024 % of Total Class of Financing Receivable Amortized Cost Basis at December 31, 2023 % of Total Class of Financing Receivable
Loan Type
Mortgage, Farmland $ 2,188 Term extension 0.79% $ 1,219 Term extension 0.43%
Agricultural 1,999 Term extension 1.68% 2,556 Term extension 2.21%
Mortgage, commercial 1,214 Term extension 0.24% 312 Term extension 0.07%
Construction land development and commercial 1,555 Term extension 0.56% — —%
Commercial and financial 1,717 Term extension 0.57% — —%
Total $ 8,673 $ 4,087

The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:
Year Ended December 31, 2024 Year Ended December 31, 2023
Loan Type Financial Effect Loan Type Financial Effect
Mortgage, Farmland Provided a payment deferral, which temporarily reduced monthly payment amounts for the borrowers. Mortgage, Farmland
Added a weighted-average 5.3 years to the life of loans, which reduced monthly payment amounts for the borrowers.
Agricultural
Added a weighted-average 5.3 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Agricultural
Added a weighted-average 0.08 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Mortgage, commercial
Added a weighted-average 3.6 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Mortgage, commercial None
Construction land development and commercial
Added a weighted-average 5.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Construction land development and commercial None
Commercial and financial
Added a weighted-average 2.2 year to the life of loans, which reduced monthly payment amounts for the borrowers.
Commercial and financial
Added a weighted-average 5.1 year to the life of loans, which reduced monthly payment amounts for the borrowers.
The following table depicts the performance of loans that have been modified in the last 12 months (numbers in thousands):
Payment Status (Amortized Cost Basis) for Year Ended December 31, 2024
Current 30-89 Days Past Due 90+ Days Past Due
Loan Type
Mortgage, Farmland $ 2,188 $ — $ —
Agricultural 1,999 — —
Mortgage, commercial 798 416 —
Construction land development and commercial 1,555 — —
Commercial and financial 1,301 — 416
$ 7,841 $ 416 $ 416
Payment Status (Amortized Cost Basis) for Year Ended December 31, 2023
Current 30-89 Days Past Due 90+ Days Past Due
Loan Type
Mortgage, Farmland $ 1,219 $ — $ —
Agricultural 2,556 — —
Mortgage, commercial 312 — —
$ 4,087 $ — $ —

Schedule of amortized cost basis of collateral dependent loans
The following tables present the amortized cost basis of collateral dependent loans, by the primary collateral type, which are individually evaluated to determine expected credit losses, and the related ACL allocated to these loans as of December 31, 2024 and 2023:

Primary Type of Collateral
Real Estate Accounts Receivable Equipment Other Total ACL Allocation
(Amounts In Thousands)
December 31, 2024
Agricultural $ 2,709 $ — $ 200 $ — $ 2,909 $ —
Commercial and financial 2,370 — 26 — 2,396 —
Real estate:
Construction, 1 to 4 family residential 714 — — — 714 —
Construction, land development and commercial 3,502 — — — 3,502 —
Mortgage, farmland 3,820 — — — 3,820 —
Mortgage, 1 to 4 family first liens 7,080 — — — 7,080 30
Mortgage, 1 to 4 family junior liens 236 — — — 236 —
Mortgage, multi-family 7,195 — — — 7,195 —
Mortgage, commercial 5,451 — — — 5,451 —
Loans to individuals 192 — — — 192 192
Obligations of state and political subdivisions — — — — — —
$ 33,269 $ — $ 226 $ — $ 33,495 $ 222

Primary Type of Collateral
Real Estate Accounts Receivable Equipment Other Total ACL Allocation
(Amounts In Thousands)
December 31, 2023
Agricultural $ 2,557 $ — $ — $ — $ 2,557 $ —
Commercial and financial 2,233 — 10 — 2,243 560
Real estate:
Construction, 1 to 4 family residential 5,504 — — — 5,504 —
Construction, land development and commercial 8,080 — — — 8,080 —
Mortgage, farmland 2,077 — 169 — 2,246 —
Mortgage, 1 to 4 family first liens 6,593 — — — 6,593 104
Mortgage, 1 to 4 family junior liens 239 — — — 239 —
Mortgage, multi-family 7,685 — — — 7,685 —
Mortgage, commercial 5,139 — — — 5,139 —
Loans to individuals 60 — — — 60 60
Obligations of state and political subdivisions — — — — — —
$ 40,167 $ — $ 179 $ — $ 40,346 $ 724

v3.25.0.1

Property and Equipment (Tables)
12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Major classes of property and equipment and the total accumulated depreciation
The major classes of property and equipment and the total accumulated depreciation are as follows:

December 31,
2024 2023
(Amounts In Thousands)
Land $ 11,447 $ 11,266
Buildings and improvements 43,029 41,223
Furniture and equipment 44,539 42,694
99,015 95,183
Less accumulated depreciation 63,147 60,953
Net $ 35,868 $ 34,230

v3.25.0.1

Leases (Tables)
12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Schedule of maturities of lease liabilities
As of December 31, 2024, maturities of lease liabilities were as follows:
Year ending December 31: (Amounts In Thousands)
2025 332
2026 335
2027 333
2028 295
2029 172
Thereafter 812
Total lease payments 2,279
Less imputed interest (309)
Total operating lease liabilities $ 1,970

v3.25.0.1

Interest-Bearing Deposits (Tables)
12 Months Ended

Dec. 31, 2024

Interest-Bearing Deposit Liabilities [Abstract]

Schedule of deposits
A summary of these deposits is as follows:
December 31,
2024 2023
(Amounts In Thousands)
NOW and other demand $ 789,113 $ 783,337
Savings 1,048,477 1,021,126
Time, $250,000 and over 224,722 200,377
Other time 702,778 677,542
$ 2,765,090 $ 2,682,382

Schedule of time deposits maturity
Time deposits have a maturity as follows:
December 31,
2024 2023
(Amounts In Thousands)
Due in one year or less $ 886,048 $ 806,638
Due after one year through two years 19,838 45,890
Due after two years through three years 13,835 13,237
Due after three years through four years 7,203 11,095
Due over four years 576 1,059
$ 927,500 $ 877,919

v3.25.0.1

Short-term Borrowings (Tables)
12 Months Ended

Dec. 31, 2024

Short-Term Debt [Abstract]

Schedule of short-term borrowings
The following table sets forth selected information for other borrowings each of which having a maturity of less than one year:
December 31,
2024 2023
(Amounts In Thousands)
Federal funds purchased, FHLB, interest rate 4.62%
$ 437,636 $ —
Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83%
109,000 219,000
$ 546,636 $ 219,000

v3.25.0.1

Federal Home Loan Bank Borrowings (Tables)
12 Months Ended

Dec. 31, 2024

Federal Home Loan Banks [Abstract]

Schedule of federal home loan bank borrowings
As of December 31, 2024 and 2023, the borrowings were as follows:
2024 2023
(Effective interest rates as of December 31, 2024) (Amounts In Thousands)
Due 2024, 5.49% to 5.66%
$ — $ 296,648
Due 2025, 4.49% to 5.31%
87,050 —
Due 2027, 3.87% to 4.58%
40,000 —
$ 127,050 $ —

v3.25.0.1

Accumulated Other Comprehensive Income (Tables)
12 Months Ended

Dec. 31, 2024

Other Comprehensive Income (Loss), Net of Tax [Abstract]

Components of accumulated other comprehensive income (AOCI)
The components of accumulated other comprehensive loss (AOCI), included in stockholders’ equity, are as follows:
December 31,
2024 2023
(amounts in thousands)
Net unrealized (loss) on available-for-sale securities $ (35,719) $ (35,418)
Net unrealized (loss) on derivatives used for cash flow hedges (93) (233)
Tax effect 8,512 8,475
Net-of-tax amount $ (27,300) $ (27,176)

v3.25.0.1

Employee Benefit Plans (Tables)
12 Months Ended

Dec. 31, 2024

Retirement Benefits [Abstract]

Schedule of Employee Stock Ownership Plan (ESOP) As of December 31, 2024 and 2023, the shares held by the ESOP, fair value and maximum cash obligation were as follows:
2024 2023
Shares held by the ESOP 670,236 679,592
Fair value per share $ 72.00 $ 66.00
Maximum cash obligation $ 48,257,000 $ 44,853,000

Schedule of stock options activity
A summary of the stock options is as follows:
Number of Shares Weighted-
Average
Exercise Price Weighted-Average
Remaining
Contractual Term
(Years) Aggregate
Intrinsic Value
(In Thousands)
Balance, December 31, 2021 13,025 $ 45.92 3.47 288
Granted —
Exercised (7,220)
Balance, December 31, 2022 5,805 $ 62.00 6.40 58
Granted —
Exercised —
Balance, December 31, 2023 5,805 $ 62.00 5.40 $ 23
Granted 3,528
Exercised —
Balance, December 31, 2024 9,333 $ 64.27 6.28 $ 72

Schedule of pertinent information related to the options outstanding
Other pertinent information related to the options outstanding at December 31, 2024 is as follows:
Exercise Price Number Outstanding Remaining Contractual Life Number Exercisable
62.00 5,805 53 months 5,805
68.00 3,528 113 months —
9,333 5,805

Schedule of restricted stock activity A summary of the restricted stock option activity for the year ended December 31, 2024 is as follows:
2020 Stock Option and Incentive Plan 2010 Stock Option and Incentive Plan
Number of Shares Weighted Average Grant Date Fair Value Number of Shares Weighted Average Grant Date Fair Value
Balance, December 31, 2023 178,073 38,026
Authorization of shares — —
Granted 20,401 $69.19 — $0.00
Forfeited 4,472 $68.14 304 $63.24
Balance, December 31, 2024 162,144 38,330

v3.25.0.1

Income Taxes (Tables)
12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Components of income tax
Income taxes for the years ended December 31, 2024, 2023 and 2022 are summarized as follows:
2024 2023 2022
(Amounts In Thousands)
Current:
Federal $ 9,672 $ 9,575 $ 11,190
State 2,751 2,596 3,231
Deferred:
Federal 127 (2,215) (1,035)
State 49 342 (272)
$ 12,599 $ 10,298 $ 13,114

Schedule of deferred tax assets and liabilities Deferred tax assets and liabilities at December 31, 2024 and 2023 were as follows:
December 31,
2024 2023
(Amounts In Thousands)
Deferred income tax assets:
Allowance for credit losses $ 12,106 $ 11,745
Deferred compensation and unearned restricted stock 1,753 1,671
Allowance for credit losses on off-balance sheet credit exposures 689 1,212
Accrued expenses 738 932
Unrealized losses on investment securities 8,490 8,419
State net operating loss 1,364 1,286
Gross deferred tax assets $ 25,140 $ 25,265
Valuation allowance (1,364) (1,286)
Deferred tax asset, net of valuation allowance $ 23,776 $ 23,979
Deferred income tax liabilities:
Property and equipment 1,731 1,647
Goodwill 388 388
Prepaid expenses 499 495
Other 26 178
Gross deferred tax liabilities $ 2,644 $ 2,708
Net deferred tax assets $ 21,132 $ 21,271

Summary of change in deferred income tax
The net change in the deferred income taxes for the years ended December 31, 2024, 2023 and 2022 is reflected in the consolidated financial statements as follows:
Year Ended December 31,
2024 2023 2022
(Amounts In Thousands)
Consolidated statements of income $ 176 $ (1,873) $ (1,307)
Consolidated statements of stockholders' equity (37) 4,663 (13,629)
$ 139 $ 2,790 $ (14,936)

Schedule of effective income tax rate reconciliation
Income tax expense for the years ended December 31, 2024, 2023 and 2022 are less than the amounts computed by applying the maximum effective federal income tax rate to the income before income taxes because of the following items:
2024 2023 2022
Amount % Of
Pretax
Income Amount % Of
Pretax
Income Amount % Of
Pretax
Income
(Amounts In Thousands)
Expected tax expense $ 12,643 21.0 % $ 10,180 21.0 % $ 12,782 21.0 %
Tax-exempt interest (1,985) (4.1) (1,349) (2.8) (1,216) (2.0)
Interest expense limitation 335 0.7 187 0.4 47 0.1
State income taxes, net of federal income tax benefit 2,212 4.6 2,321 4.8 2,337 3.8
Income tax credits (475) (1.0) (475) (1.0) (475) (0.8)
Other (131) (0.3) (566) (1.2) (361) (0.6)
$ 12,599 20.9 % $ 10,298 21.2 % $ 13,114 21.5 %

v3.25.0.1

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions (Tables)
12 Months Ended

Dec. 31, 2024

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]

Schedule of minimum regulatory requirements
The actual amounts and capital ratios as of December 31, 2024 and 2023, with the minimum regulatory requirements for the Company and Bank are presented below (amounts in thousands):
Actual For Capital Adequacy Purposes
Amount Ratio Ratio
As of December 31, 2024:
Company:
Community Bank Leverage Ratio $ 565,744 12.69 % 9.00 %
Bank:
Community Bank Leverage Ratio 566,359 12.71 9.00

Actual For Capital Adequacy Purposes
Amount Ratio Ratio
As of December 31, 2023:
Company:
Community Bank Leverage Ratio $ 539,815 12.77 % 9.00 %
Bank:
Community Bank Leverage Ratio 541,566 12.82 9.00

v3.25.0.1

Related Party Transactions (Tables)
12 Months Ended

Dec. 31, 2024

Related Party Transactions [Abstract]

Schedule of changes in loans to related parties
The following is an analysis of the changes in the loans to related parties during the years ended December 31, 2024 and 2023:
Year Ended December 31,
2024 2023
(Amounts In Thousands)
Balance, beginning $ 73,337 $ 73,039
Net increase due to change in related parties 4,972 714
Advances 18,408 27,689
Collections (22,469) (28,105)
Balance, ending $ 74,248 $ 73,337

v3.25.0.1

Fair Value Measurements (Tables)
12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Carrying value and estimated fair values of entity's financial instruments
The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2024 are as follows:
December 31, 2024
Carrying
Amount Estimated
Fair Value Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3)
(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents $ 123,399 $ 123,399 $ 123,399 $ — $ —
Investment securities 944,136 944,136 288,462 655,674 —
Loans held for sale 3,971 3,971 — 3,971 —
Loans
Agricultural 118,004 118,030 — — 118,030
Commercial and financial 288,700 286,047 — — 286,047
Real estate:
Construction, 1 to 4 family residential 79,171 79,730 — — 79,730
Construction, land development and commercial 277,476 277,116 — — 277,116
Mortgage, farmland 272,516 260,578 — — 260,578
Mortgage, 1 to 4 family first liens 1,156,163 1,088,033 — — 1,088,033
Mortgage, 1 to 4 family junior liens 136,831 133,501 — — 133,501
Mortgage, multi-family 489,934 464,745 — — 464,745
Mortgage, commercial 490,553 468,119 — — 468,119
Loans to individuals 34,192 33,358 — — 33,358
Obligations of state and political subdivisions 43,981 41,715 — — 41,715
Accrued interest receivable 21,403 21,403 — 21,403 —
Total financial instrument assets $ 4,480,430 $ 4,343,881 $ 411,861 $ 681,048 $ 3,250,972
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits $ 581,043 $ 581,043 $ — $ 581,043 $ —
Interest-bearing deposits 2,765,090 2,767,730 — 2,767,730 —
Other short-term borrowings 546,636 547,530 — 547,530 —
Federal Home Loan Bank borrowings 127,050 126,127 — 126,127 —
Interest rate swaps 93 93 — 93 —
Accrued interest payable 9,912 9,912 — 9,912 —
Total financial instrument liabilities $ 4,029,824 $ 4,032,435 $ — $ 4,032,435 $ —
Face Amount
Financial instrument with off-balance sheet risk:
Loan commitments $ 586,775 $ — $ — $ — $ —
Letters of credit 13,867 — — — —
Total financial instrument liabilities with off-balance-sheet risk $ 600,642 $ — $ — $ — $ —

(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
The carrying value and estimated fair values of the Company’s financial instruments as of December 31, 2023 are as follows:
December 31, 2023
Carrying
Amount Estimated
Fair Value Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3)
(Amounts In Thousands)
Financial instrument assets:
Cash and cash equivalents $ 59,482 $ 59,482 $ 59,482 $ — $ —
Investment securities 795,167 795,167 422,490 372,677 —
Loans held for sale 2,023 2,023 — 2,023 —
Loans
Agricultural 113,270 112,421 — — 112,421
Commercial and financial 298,440 294,021 — — 294,021
Real estate:
Construction, 1 to 4 family residential 79,142 79,238 — — 79,238
Construction, land development and commercial 308,509 299,846 — — 299,846
Mortgage, farmland 277,735 259,969 — — 259,969
Mortgage, 1 to 4 family first liens 1,206,991 1,114,737 — — 1,114,737
Mortgage, 1 to 4 family junior liens 140,636 135,529 — — 135,529
Mortgage, multi-family 466,754 435,222 — — 435,222
Mortgage, commercial 412,769 386,712 — — 386,712
Loans to individuals 38,958 37,600 — — 37,600
Obligations of state and political subdivisions 46,168 43,676 — — 43,676
Accrued interest receivable 19,786 19,786 — 19,786 —
Total financial instrument assets $ 4,265,830 $ 4,075,429 $ 481,972 $ 394,486 $ 3,198,971
Financial instrument liabilities:
Deposits
Noninterest-bearing deposits $ 600,398 $ 600,398 $ — $ 600,398 $ —
Interest-bearing deposits 2,682,382 2,678,798 — 2,678,798 —
Other borrowings 219,000 219,164 — 219,164 —
Federal Home Loan Bank borrowings 296,648 297,148 — 297,148 —
Interest rate swaps 233 233 — 233 —
Accrued interest payable 6,102 6,102 — 6,102 —
Total financial instrument liabilities 3,804,763 3,801,843 $ — 3,801,843 —

Financial instrument with off-balance sheet risk: Face Amount
Loan commitments $ 685,861 $ — $ — $ — $ —
Letters of credit 7,654 — — — —
Total financial instrument liabilities with off-balance-sheet risk $ 693,515 $ — $ — $ — $ —
(1)Considered Level 1 under Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurements and Disclosures (“ASC 820”).
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market

Schedule of assets and liabilities measured at fair value on a recurring basis
The table below represents the balances of assets and liabilities measured at fair value on a recurring basis:
December 31, 2024
Assets Readily Available
Market Prices(1) Observable
Market Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
Securities available for sale (Amounts in Thousands)
U.S. Treasury $ 288,462 $ — $ — $ 288,462
State and political subdivisions — 362,736 — 362,736
Mortgage-backed securities and collateralized mortgage obligations — 278,090 — 278,090
Other securities (FHLB, FHLMC and FNMA) — 14,848 — 14,848
Total $ 288,462 $ 655,674 $ — $ 944,136
Liabilities
Interest rate swaps $ — 93 $ — 93
December 31, 2023
Assets Readily Available
Market Prices(1) Observable
Market Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
Securities available for sale (Amounts in Thousands)
U.S. Treasury $ 422,490 $ — $ — $ 422,490
State and political subdivisions — 262,953 — 262,953
Mortgage-backed securities and collateralized mortgage obligations — 60,929 — 60,929
Other securities (FHLB, FHLMC and FNMA) — 33,049 — 33,049
Total $ 422,490 $ 356,931 $ — $ 779,421
Liabilities
Interest rate swaps — 233 — 233
(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.

Schedule of assets measured at fair value on a nonrecurring basis For assets measured at fair value on a nonrecurring basis that were still held on the balance sheet at December 31, 2024 and 2023, the following tables provide the level of valuation assumptions used to determine the adjustment and the carrying value of the related individual assets at year end.
December 31, 2024
Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
(Amounts in Thousands)
Loans (4)
Agricultural $ — $ — $ 1,837 $ 1,837
Commercial and financial — — 324 324
Real Estate:
Construction, 1 to 4 family residential — — 637 637
Construction, land development and commercial — — — —
Mortgage, farmland — — 2,707 2,707
Mortgage, 1 to 4 family first liens — — 1,420 1,420
Mortgage, 1 to 4 family junior liens — — — —
Mortgage, multi-family — — 50 50
Mortgage, commercial — — 1,708 1,708
Loans to individuals — — — —
Foreclosed assets (5) — — — —
Total $ — $ — $ 8,683 $ 8,683

(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.
(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.
December 31, 2023
Readily
Available
Market
Prices(1) Observable
Market
Prices(2) Company
Determined
Market
Prices(3) Total at
Fair Value
(Amounts in Thousands)
Loans (4)
Agricultural $ — $ — $ — $ —
Commercial and financial — — 1,044 1,044
Real Estate:
Construction, 1 to 4 family residential — — 5,235 5,235
Construction, land development and commercial — — 2,755 2,755
Mortgage, farmland — — — —
Mortgage, 1 to 4 family first liens — — 1,518 1,518
Mortgage, 1 to 4 family junior liens — — — —
Mortgage, multi-family — — — —
Mortgage, commercial — — 1,911 1,911
Loans to individuals — — — —
Foreclosed assets (5) — — — —
Total $ — $ — $ 12,463 $ 12,463

(1)Considered Level 1 under ASC 820.
(2)Considered Level 2 under ASC 820.
(3)Considered Level 3 under ASC 820 and are based on valuation models that use significant assumptions that are not observable in an active market.
(4)Represents carrying value and related write-downs of loans for which adjustments are based on the value of the collateral. The carrying value of loans fully charged off is zero.
(5)Represents the fair value and related losses of foreclosed real estate and other collateral owned that were measured at fair value subsequent to their initial classification as foreclosed assets.

v3.25.0.1

Parent Company Only Financial Information (Tables)
12 Months Ended

Dec. 31, 2024

Condensed Financial Information Disclosure [Abstract]

CONDENSED BALANCE SHEETS
ASSETS 2024 2023
Cash and cash equivalents at subsidiary bank $ 1,900 $ 652
Investment in subsidiary bank 541,559 516,889
Other assets 1,377 1,348
Total assets $ 544,836 $ 518,889
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities $ 3,892 $ 3,750
Redeemable common stock held by ESOP 48,257 44,853
Stockholders' equity:
Capital stock 64,644 63,827
Retained earnings 578,882 541,329
Accumulated other comprehensive loss (27,300) (27,176)
Treasury stock at cost (75,282) (62,841)
540,944 515,139
Less maximum cash obligation related to ESOP shares 48,257 44,853
Total stockholders' equity 492,687 470,286
Total liabilities and stockholders' equity $ 544,836 $ 518,889

CONDENSED STATEMENTS OF INCOME
2024 2023 2022
Dividends received from subsidiary $ 23,551 $ 16,687 $ 12,806
Other expenses (868) (199) (720)
Income before income tax benefit and equity in undistributed income of subsidiary 22,683 16,488 12,086
Income tax benefit 34 54 269
22,717 16,542 12,355
Equity in undistributed income of subsidiary 24,887 21,634 35,398
Net income $ 47,604 $ 38,176 $ 47,753

CONDENSED STATEMENTS OF CASH FLOWS
2024 2023 2022
Cash flows from operating activities:
Net income $ 47,604 $ 38,176 $ 47,753
Adjustments to reconcile net income to cash and cash equivalents provided by operating activities:
Equity in undistributed income of subsidiary (24,887) (21,634) (35,398)
Share-based compensation 23 25 25
Compensation expensed through issuance of common stock 1,412 1,630 1,349
Forfeiture of common stock (324) (564) (791)
(Increase) decrease in other assets (29) (52) 771
Increase (decrease) in other liabilities 96 (529) 28
Net cash and cash equivalents provided by operating activities 23,895 17,052 13,737
Cash flows from financing activities:
Issuance of common stock, net of costs — — 1,242
Stock options exercised — — 238
Purchase of treasury stock (12,902) (7,710) (7,906)
Proceeds from the issuance of common stock through the employee stock purchase plan 362 398 417
Excise tax paid on purchase of treasury stock (56) — —
Dividends paid (10,051) (9,688) (9,304)
Net cash and cash equivalents used by financing activities (22,647) (17,000) (15,313)
Increase (decrease) in cash and cash equivalents 1,248 52 (1,576)
Cash and cash equivalents:
Beginning of year 652 600 2,176
Ending of year $ 1,900 $ 652 $ 600
Supplemental Disclosures
Noncash financing activities:
Increase (decrease) in maximum cash obligation related to ESOP shares $ 3,404 $ (6,158) $ 998

v3.25.0.1

Commitments and Contingencies (Tables)
12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of banks commitments A summary of the Bank’s commitments at December 31, 2024 and 2023 is as follows:
2024 2023
(Amounts In Thousands)
Firm loan commitments and unused portion of lines of credit:
Home equity loans $ 84,715 $ 84,939
Credit cards 76,671 73,677
Commercial, real estate and home construction 153,208 245,208
Commercial lines and real estate purchase loans 272,181 282,037
Outstanding letters of credit 13,867 7,654

Schedule of maturities of lease liabilities The minimum future rental commitments as of December 31, 2024 for all non-cancellable leases relating to Bank premises were as follows:
Year ending December 31: (Amounts In Thousands)
2025 315
2026 318
2027 322
2028 289
2029 72
Thereafter —
$ 1,316

v3.25.0.1

Derivative Financial Instruments (Tables)
12 Months Ended

Dec. 31, 2024

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Balance Sheet location and fair value of derivative instruments designated as cash flow hedge
The table below identifies the balance sheet category and fair value of the Bank’s derivative instrument designated as a cash flow hedge as of December 31, 2024 and 2023:

Notional
Amount Fair
Value Balance
Sheet
Category Maturity
(Amounts in Thousands)
December 31, 2024
Interest rate swap $ 42,150 $ (93) Other Liabilities 5/15/2025
December 31, 2023
Interest rate swap $ 2,100 $ (233) Other Liabilities 5/15/2025

Identification of the gains and losses recognized on the derivative instruments designated as cash flow hedges
The table below identifies the losses recognized on the Bank’s derivative instrument designated as cash flow hedges for the year ended December 31, 2024 and 2023:

Recognized in Other Comprehensive Loss Reclassified from AOCI into Income Recognized in Income on Derivatives
Amount of Gain (Loss) Category Amount of Gain (Loss) Category Amount of Gain (Loss)
(Amounts in Thousands)
December 31, 2024
Interest rate swap $ 106 Interest Expense $ — Other Income $ —
December 31, 2023
Interest rate swap $ (177) Interest Expense $ — Other Income $ —

v3.25.0.1

Nature of Activities and Significant Accounting Policies - Narrative (Details)
$ in Thousands
12 Months Ended

Dec. 31, 2024

USD ($)

segment

property

Jul. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Dec. 31, 2022

USD ($)

Dec. 31, 2021

USD ($)

Feb. 28, 2021

USD ($)

Nature of activities

Reportable segments | segment 1

Tax credit real estate

Number of multi family rental properties | property 3

Number of assisted living rental properties | property 3

Number of multi tenant rental properties for persons with disabilities | property 1

Number of multi family senior living rental properties | property 1

Limited partnership, capital contribution $ 2,380 $ 4,180

Duration of tax credit of each property 10 years

Deferred income taxes

Recognized income tax positions, maximum realized (in hundredths) 50.00%

Effect of New Financial Accounting Standards

Less allowance for credit losses $ 50,940 $ 49,410 $ 41,440 $ 35,470

Allowance for credit losses on off-balance sheet credit exposures 2,900 5,110 4,430 3,850

Accrued interest receivable $ 21,403 19,786

Debt Securities, Available For Sale, Accrued Interest, After Allowance For Credit Loss, Statement Of Financial Position, Extensible List Not Disclosed Flag AFS debt securities

Stockholders' Equity Attributable to Parent $ (492,687) (470,286) $ (428,260) $ (438,450)

Deferred income taxes, net 21,132 21,271

Accrued interest receivable on AFS debt securities 6,100 3,970

Limited partnership, capital contribution 2,380 $ 4,180

Contributions to capital will be due upon certain conditions $ 1,250

Loans Held For Investment

Effect of New Financial Accounting Standards

Accrued interest receivable $ 15,300 $ 15,820

Each Limited Partnership

Tax credit real estate

Ownership interest in each limited partnership (or greater) 99.00%

Building and Improvements | Minimum

Property and equipment

Estimated useful lives 10 years 10 years

Building and Improvements | Maximum

Property and equipment

Estimated useful lives 40 years 40 years

Furniture and Equipment | Minimum

Property and equipment

Estimated useful lives 3 years 3 years

Furniture and Equipment | Maximum

Property and equipment

Estimated useful lives 7 years 7 years

v3.25.0.1

Nature of Activities and Significant Accounting Policies - Earning per Share (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Computation of weighted average number of basic and diluted shares:

Common shares outstanding at the beginning of the year (in shares) 9,135,720 9,225,484 9,299,640

Weighted average number of net shares (redeemed) (in shares) (85,139) (48,763) (31,792)

Weighted average shares outstanding (basic) (in shares) 9,050,581 9,176,721 9,267,848

Weighted average of potential dilutive shares attributable to stock options granted, computed under the treasury stock method (in shares) 536 654 1,693

Weighted average number of shares (diluted) (in shares) 9,051,117 9,177,375 9,269,541

Net income $ 47,604 $ 38,176 $ 47,753

Earnings per share:

Basic (in dollars per share) $ 5.26 $ 4.16 $ 5.15

Diluted (in dollars per share) $ 5.26 $ 4.16 $ 5.15

v3.25.0.1

Investment Securities - Carrying Values of Investment Securities (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Debt Securities, Available-for-sale [Abstract]

Investment in subsidiary bank $ 944,136 $ 779,421

Securities available for sale, Percent 100.00% 100.00%

U.S. Treasury

Debt Securities, Available-for-sale [Abstract]

Investment in subsidiary bank $ 288,462 $ 422,490

Securities available for sale, Percent 30.55% 54.20%

Other securities (FHLB, FHLMC and FNMA)

Debt Securities, Available-for-sale [Abstract]

Investment in subsidiary bank $ 14,848 $ 33,049

Securities available for sale, Percent 1.57% 4.24%

State and political subdivisions

Debt Securities, Available-for-sale [Abstract]

Investment in subsidiary bank $ 362,736 $ 262,953

Securities available for sale, Percent 38.42% 33.74%

Mortgage-backed securities and collateralized mortgage obligations

Debt Securities, Available-for-sale [Abstract]

Investment in subsidiary bank $ 278,090 $ 60,929

Securities available for sale, Percent 29.46% 7.82%

v3.25.0.1

Investment Securities - Carrying Values of Available-for-Sale Securities (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Debt Securities, Available-for-sale [Abstract]

Amortized Cost $ 979,855 $ 814,839

Gross Unrealized Gains 1,101 2,914

Gross Unrealized (Losses) (36,820) (38,332)

Allowance for Credit Losses 0 0

Estimated Fair Value 944,136 779,421

U.S. Treasury

Debt Securities, Available-for-sale [Abstract]

Amortized Cost 294,210 436,457

Gross Unrealized Gains 215 703

Gross Unrealized (Losses) (5,963) (14,670)

Allowance for Credit Losses 0 0

Estimated Fair Value 288,462 422,490

Other securities (FHLB, FHLMC and FNMA)

Debt Securities, Available-for-sale [Abstract]

Amortized Cost 15,010 35,156

Gross Unrealized Gains 0 0

Gross Unrealized (Losses) (162) (2,107)

Allowance for Credit Losses 0 0

Estimated Fair Value 14,848 33,049

State and political subdivisions

Debt Securities, Available-for-sale [Abstract]

Amortized Cost 383,244 276,694

Gross Unrealized Gains 832 1,970

Gross Unrealized (Losses) (21,340) (15,711)

Allowance for Credit Losses 0 0

Estimated Fair Value 362,736 262,953

Mortgage-backed securities and collateralized mortgage obligations

Debt Securities, Available-for-sale [Abstract]

Amortized Cost 287,391 66,532

Gross Unrealized Gains 54 241

Gross Unrealized (Losses) (9,355) (5,844)

Allowance for Credit Losses 0 0

Estimated Fair Value $ 278,090 $ 60,929

v3.25.0.1

Investment Securities - Carrying Amount of Available-for-Sale Securities and Approximate Fair Values and Classified as per Contractual Maturities (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Debt Securities, Available-for-sale [Line Items]

Amortized Cost $ 979,855 $ 814,839

Gross Unrealized Gains 1,101 2,914

Gross Unrealized (Losses) (36,820) (38,332)

Allowance for Credit Losses 0 0

Estimated Fair Value 944,136 779,421

Amortized Cost

Due in one year or less 117,334

Due after one year through five years 296,280

Due after five years through ten years 131,326

Due over ten years 147,524

Amortized Cost 692,464

Fair Value

Due in one year or less 116,738

Due after one year through five years 288,510

Due after five years through ten years 115,993

Due over ten years 144,805

Fair Value 666,046

U.S. Treasury

Debt Securities, Available-for-sale [Line Items]

Amortized Cost 294,210 436,457

Gross Unrealized Gains 215 703

Gross Unrealized (Losses) (5,963) (14,670)

Allowance for Credit Losses 0 0

Estimated Fair Value 288,462 422,490

Other securities (FHLB, FHLMC and FNMA)

Debt Securities, Available-for-sale [Line Items]

Amortized Cost 15,010 35,156

Gross Unrealized Gains 0 0

Gross Unrealized (Losses) (162) (2,107)

Allowance for Credit Losses 0 0

Estimated Fair Value 14,848 33,049

State and political subdivisions

Debt Securities, Available-for-sale [Line Items]

Amortized Cost 383,244 276,694

Gross Unrealized Gains 832 1,970

Gross Unrealized (Losses) (21,340) (15,711)

Allowance for Credit Losses 0 0

Estimated Fair Value 362,736 262,953

Mortgage-backed securities and collateralized mortgage obligations

Debt Securities, Available-for-sale [Line Items]

Amortized Cost 287,391 66,532

Gross Unrealized Gains 54 241

Gross Unrealized (Losses) (9,355) (5,844)

Allowance for Credit Losses 0 0

Estimated Fair Value 278,090 $ 60,929

Amortized Cost

Mortgage-backed securities and collateralized mortgage obligations 287,391

Fair Value

Mortgage-backed securities and collateralized mortgage obligations $ 278,090

v3.25.0.1

Investment Securities - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Debt Securities, Available-for-sale [Line Items]

Investment in subsidiary bank $ 944,136 $ 779,421

Amortized Cost 979,855 $ 814,839

Lower-yielding AFS debt securities

Debt Securities, Available-for-sale [Line Items]

Amortized Cost 135,050

Pre-tax realized loss 5,220

Collateralized Securities

Debt Securities, Available-for-sale [Line Items]

Investment in subsidiary bank $ 250,650

v3.25.0.1

Investment Securities - Available-for-Sale Securities, Sale Proceeds and Gross Realized Gains and Losses (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Investments, Debt and Equity Securities [Abstract]

Sale proceeds $ 129,830 $ 509 $ 0

Gross realized gains 0 0

Gross realized losses $ (5,217) $ 0

v3.25.0.1

Loans - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]

Change in accruing loans past due 90 days or more $ 320

Accruing loans past due 90 days or more percentage of total loans (in hundredths) 0.03% 0.02%

Average 90 days or more past due loan balance $ 170 $ 80

Percentages of impaired loans to loans held for investment (in hundredths) 0.97% 1.17%

Increase in nonaccrual loans $ 6,960

Prior period within which impairment is being measured 1 year

Number of period within which average appraisals obtained 1 month

Collateral-Dependent Loans

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]

Change in accruing loans past due 90 days or more $ (6,850)

v3.25.0.1

Property and Equipment (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Property, Plant and Equipment [Line Items]

Gross $ 99,015 $ 95,183

Less accumulated depreciation 63,147 60,953

Net 35,868 34,230

Land

Property, Plant and Equipment [Line Items]

Gross 11,447 11,266

Buildings and improvements

Property, Plant and Equipment [Line Items]

Gross 43,029 41,223

Furniture and equipment

Property, Plant and Equipment [Line Items]

Gross $ 44,539 $ 42,694

v3.25.0.1

Leases - Narrative (Details) - USD ($)
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Lessee, Lease, Description [Line Items]

Lease term, option to extend (up to) 10 years

Lease term, option to terminate (within) 4 years

Lease, rent expense $ 550,000 $ 500,000

Operating lease costs 460,000 430,000

Short-term lease costs 30,000.00 30,000.00

Variable lease costs 60,000.00 40,000.00

Operating lease liabilities 460,000 420,000

Right of use assets obtained in exchange for operating lease obligations $ 0 $ 310,000 $ 0

Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets

Operating lease right-of-use assets included in other assets $ 1,870,000 $ 2,130,000

Operating Lease, Liability, Statement of Financial Position [Extensible List] Other liabilities Other liabilities

Total operating lease liabilities $ 1,970,000 $ 2,220,000

Lease term for operating leases 7 years 9 months 8 years 6 months 21 days

Weighted average discount rate for operating leases 3.68% 3.69%

Minimum

Lessee, Lease, Description [Line Items]

Lease term 2 years

Maximum

Lessee, Lease, Description [Line Items]

Lease term 10 years

v3.25.0.1

Leases - Schedule of maturities of lease liabilities (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Leases [Abstract]

2025 $ 332

2026 335

2027 333

2028 295

2029 172

Thereafter 812

Total lease payments 2,279

Less imputed interest (309)

Total operating lease liabilities $ 1,970 $ 2,220

Operating Lease, Liability, Statement of Financial Position [Extensible List] Other liabilities Other liabilities

v3.25.0.1

Interest-Bearing Deposits - Summary of Deposits (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Interest-Bearing Deposit Liabilities [Abstract]

NOW and other demand $ 789,113 $ 783,337

Savings 1,048,477 1,021,126

Time, $250,000 and over 224,722 200,377

Other time 702,778 677,542

Total deposits $ 2,765,090 $ 2,682,382

v3.25.0.1

Interest-Bearing Deposits - Narrative (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Interest-Bearing Deposit Liabilities [Abstract]

Total brokered deposits $ 34,750 $ 24,220

Average interest rate of brokered deposits 4.51% 5.35%

Brokered deposits included in savings deposits $ 34,750 $ 24,220

v3.25.0.1

Interest-Bearing Deposits - Time Deposits (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Interest-Bearing Deposit Liabilities [Abstract]

Due in one year or less $ 886,048 $ 806,638

Due after one year through two years 19,838 45,890

Due after two years through three years 13,835 13,237

Due after three years through four years 7,203 11,095

Due over four years 576 1,059

Time Deposits $ 927,500 $ 877,919

v3.25.0.1

Short-term Borrowings - Schedule of Short-term Borrowings (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Short-term Debt [Line Items]

Federal funds purchased, average rate 4.62%

Federal funds purchased, FHLB, interest rate 4.62% $ 437,636 $ 0

Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83% 546,636 219,000

Bank Term Funding Program | Federal Reserve Bank Advances

Short-term Debt [Line Items]

Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83% $ 109,000 $ 219,000

Bank Term Funding Program, Interest Rate 4.76% 4.83%

v3.25.0.1

Short-term Borrowings - Narrative (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Short-term Debt [Line Items]

Federal funds purchased, FHLB, interest rate 4.62% $ 437,636 $ 0

Federal funds purchased, average rate 4.62%

Bank Term Funding Program | Federal Reserve Bank Advances

Short-term Debt [Line Items]

Weighted average interest rate 4.77%

Federal Reserve Bank Discount Window | Federal Reserve Bank Advances

Short-term Debt [Line Items]

Available borrowing capacity $ 100,000

Multiple Correspondent Banks

Short-term Debt [Line Items]

Federal funds purchased, FHLB, interest rate 4.62% $ 175,000

v3.25.0.1

Federal Home Loan Bank Borrowings - Narrative (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Federal Home Loan Banks [Abstract]

Federal home loan bank stock $ 28,024 $ 15,746

Loans receivable commercial real estate and multi family mortgage loans pledged as collateral 996,700 1,078,910

Loan borrowed against collateral $ 564,690 $ 296,650

v3.25.0.1

Accumulated Other Comprehensive Income - Components of AOCI (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Accumulated Other Comprehensive Income (Loss) [Line Items]

Tax effect $ 8,512 $ 8,475

Net-of-tax amount 492,687 470,286 $ 428,260 $ 438,450

Net unrealized (loss) on available-for-sale securities

Accumulated Other Comprehensive Income (Loss) [Line Items]

AOCI before Tax, (35,719) (35,418)

Net unrealized (loss) on derivatives used for cash flow hedges

Accumulated Other Comprehensive Income (Loss) [Line Items]

AOCI before Tax, $ (93) $ (233)

v3.25.0.1

Employee Benefit Plans - Narrative (Details) - USD ($)
12 Months Ended

May 14, 2019

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Purchase price, percent of fair market value 90.00%

Percentage of employee cash contributions to ESPP, Minimum 1.00%

Percentage of employee cash contributions to ESPP, Maximum 15.00%

Maximum contribution to ESPP per offering period $ 9,000

Employee Stock Purchase Plan (ESPP) number of shares purchased 5,864 6,550

Cash contributions to ESOP $ 1,370,000 $ 1,400,000 $ 1,280,000

Employee Stock Ownership Plan (ESOP), discretionary cash contributions to ESOP percentage 4.50% 4.50% 4.50%

Percentage of cash contributions to profit sharing 4.50% 4.50% 4.50%

Employer discretionary contribution amount $ 1,370,000 $ 1,400,000 $ 1,280,000

Employer matching contribution $ 280,000 $ 280,000 $ 270,000

Maximum number of options and shares granted 250,000

Award expiration period 10 years

Period of interest rate swap used to calculate expected life of options 10 years

Stock options granted (in shares) 3,528 0 0

Intrinsic value, option exercised $ 0.00 $ 0.00 $ 260,000

Stock option outstanding weighted-average exercise price (in dollars per share) $ 64.27

Stock options outstanding, weighted average remaining contractual life 6 years 3 months 10 days

Compensation cost $ 90,000.00

Unrecognized compensation, stock options, weighted-average period 4 years 4 months 24 days

Number of shares available for stock options (in shares) 162,144

Directors' and officers' rights under the plan vesting period 5 years

Restricted common stock shares subject to forfeiture upon termination 10,000 10,800 6,800

Number of years of employment subject to forfeiture 8 years 8 years 8 years

Employee Stock Option

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Risk-free interest rate 4.35%

Expected option life 7 years 6 months

Expected volatility rate 39.00%

Expected dividend rate 1.62%

Restricted Stock Options

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Number of restricted shares authorized (in shares) 20,401 24,393 18,935

Directors' and officers' rights under the plan vesting period 5 years

Expense relating to awards $ 990,000 $ 850,000 $ 880,000

Executive Officer

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Deferred compensation liability recorded in other liabilities 50,000.00 90,000.00

Deferred compensation expenses included in salaries and employee benefits expense $ 10,000.00 (10,000.00) 60,000.00

Executive Officer | Maximum

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Percentage of deferment of base compensation 30.00%

Percentage of deferment of bonus 100.00%

Director

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Deferred compensation liability recorded in other liabilities $ 3,690,000 3,580,000

Deferred compensation expenses included in other noninterest expense $ 360,000 $ (260,000) $ 290,000

Director | Maximum

Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]

Percentage of cash contributions to profit sharing 50.00%

v3.25.0.1

Employee Benefit Plans - Shares Held by ESOP (Details) - USD ($)
$ / shares in Units, $ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Retirement Benefits [Abstract]

Share held by the ESOP (in shares) 670,236 679,592

Fair value per share (in dollars per share) $ 72.00 $ 66.00

Maximum cash obligation $ 48,257 $ 44,853

v3.25.0.1

Employee Benefit Plans - Summary of Stock Options (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Number of Shares

Options Outstanding Beginning Balance (in shares) 5,805 5,805 13,025

Granted (in shares) 3,528 0 0

Exercised (in shares) 0 0 (7,220)

Options Outstanding Ending Balance (in shares) 9,333 5,805 5,805 13,025

Weighted- Average Exercise Price

Options Outstanding Weighted Average Exercise Price Beginning Balance (in dollars per share) $ 62.00 $ 62.00 $ 45.92

Options Outstanding Weighted Average Exercise Price Ending Balance (in dollars per share) $ 64.27 $ 62.00 $ 62.00 $ 45.92

Weighted-Average Remaining Contractual Term (Years)

Weighted-Average Remaining Contractual Term 6 years 3 months 10 days 5 years 4 months 24 days 6 years 4 months 24 days 3 years 5 months 19 days

Aggregate Intrinsic Value (In Thousands)

Aggregate Intrinsic Value $ 72 $ 23 $ 58 $ 288

v3.25.0.1

Employee Benefit Plans - Summary of Restricted Stock Options (Details) - $ / shares
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Number of Shares

Options Outstanding Beginning Balance (in shares) 5,805 5,805 13,025

Granted (in shares) 3,528 0 0

Options Outstanding Ending Balance (in shares) 9,333 5,805 5,805

Restricted Stock Options | 2020 Stock Option and Incentive Plan

Number of Shares

Options Outstanding Beginning Balance (in shares) 178,073

Authorized (in shares) 0

Granted (in shares) 20,401

Forfeitures (in shares) 4,472

Options Outstanding Ending Balance (in shares) 162,144 178,073

Weighted Average Grant Date Fair Value

Weighted Average Grant Date Fair Value, Granted (in dollars per share) $ 69.19

Weighted Average Grant Date Fair Value, Forfeitures (in dollars per share) $ 68.14

Restricted Stock Options | 2010 Stock Option and Incentive Plan

Number of Shares

Options Outstanding Beginning Balance (in shares) 38,026

Authorized (in shares) 0

Granted (in shares) 0

Forfeitures (in shares) 304

Options Outstanding Ending Balance (in shares) 38,330 38,026

Weighted Average Grant Date Fair Value

Weighted Average Grant Date Fair Value, Granted (in dollars per share) $ 0.00

Weighted Average Grant Date Fair Value, Forfeitures (in dollars per share) $ 63.24

v3.25.0.1

Employee Benefit Plans - Other Pertinent Information Related to Options (Details)
12 Months Ended

Dec. 31, 2024

$ / shares

shares

Defined Benefit Plan Disclosure [Line Items]

Stock option outstanding weighted-average exercise price (in dollars per share) | $ / shares $ 64.27

Number Outstanding (in shares) 9,333

Remaining Contractual Life 6 years 3 months 10 days

Number of exercisable stock options (in shares) 5,805

Exercise Price 34.50

Defined Benefit Plan Disclosure [Line Items]

Stock option outstanding weighted-average exercise price (in dollars per share) | $ / shares $ 62.00

Number Outstanding (in shares) 5,805

Remaining Contractual Life 53 months

Number of exercisable stock options (in shares) 5,805

Exercise Price 2024

Defined Benefit Plan Disclosure [Line Items]

Stock option outstanding weighted-average exercise price (in dollars per share) | $ / shares $ 68.00

Number Outstanding (in shares) 3,528

Remaining Contractual Life 113 months

Number of exercisable stock options (in shares) 0

v3.25.0.1

Income Taxes - Summary of Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Current:

Federal $ 9,672 $ 9,575 $ 11,190

State 2,751 2,596 3,231

Deferred:

Federal 127 (2,215) (1,035)

State 49 342 (272)

Total $ 12,599 $ 10,298 $ 13,114

v3.25.0.1

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Deferred income tax assets:

Allowance for credit losses $ 12,106 $ 11,745

Deferred compensation and unearned restricted stock 1,753 1,671

Allowance for credit losses on off-balance sheet credit exposures 689 1,212

Accrued expenses 738 932

Unrealized losses on investment securities 8,490 8,419

State net operating loss 1,364 1,286

Gross deferred tax assets 25,140 25,265

Valuation allowance (1,364) (1,286)

Deferred tax asset, net of valuation allowance 23,776 23,979

Deferred income tax liabilities:

Property and equipment 1,731 1,647

Goodwill 388 388

Prepaid expenses 499 495

Other 26 178

Gross deferred tax liabilities 2,644 2,708

Net deferred tax assets $ 21,132 $ 21,271

v3.25.0.1

Income Taxes - Narrative (Details) - USD ($)
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Operating Loss Carryforwards [Line Items]

Valuation allowance (decrease) increase $ 78,000 $ 99,000

Unrecognized tax benefits 0 0

Interest or penalties on unrecognized tax benefits 0 $ 0

Anticipated increase in unrecognized tax benefits next twelve months 0

Anticipated decrease in unrecognized tax benefits next twelve months $ 0

Internal Revenue Service (IRS)

Operating Loss Carryforwards [Line Items]

Income tax year, under examination December 31, 2024, 2023, 2022 and 2021

State and Local Jurisdiction

Operating Loss Carryforwards [Line Items]

Income tax year, under examination December 31, 2024, 2023, 2022 and 2021

v3.25.0.1

Income Taxes - Summary of Change in Deferred Income Tax (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Consolidated statements of income $ 176 $ (1,873) $ (1,307)

Consolidated statements of stockholders' equity (37) 4,663 (13,629)

Net change in deferred income tax $ 139 $ 2,790 $ (14,936)

v3.25.0.1

Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Reconciliation of effective income tax rate with federal statutory tax rate

Expected tax expense, Amount $ 12,643 $ 10,180 $ 12,782

Expected tax expense, Percent Of Pretax Income 21.00% 21.00% 21.00%

Tax-exempt interest, Amount $ (1,985) $ (1,349) $ (1,216)

Tax-exempt interest, Percent Of Pretax Income (4.10%) (2.80%) (2.00%)

Interest expense limitation, Amount $ 335 $ 187 $ 47

Interest expenses limitation, Percent Of Pretax Income 0.70% 0.40% 0.10%

State income taxes, net of federal income tax benefit, Amount $ 2,212 $ 2,321 $ 2,337

State income taxes, net of federal income tax benefit, Percent Of Pretax Income 4.60% 4.80% 3.80%

Income tax credits, Amount $ (475) $ (475) $ (475)

Income tax credits, Percent Of Pretax Income (1.00%) (1.00%) (0.80%)

Other, Amount $ (131) $ (566) $ (361)

Other, Percent Of Pretax Income (0.30%) (1.20%) (0.60%)

Total $ 12,599 $ 10,298 $ 13,114

Total, Percent Of Pretax Income 20.90% 21.20% 21.50%

v3.25.0.1

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions - Schedule of Actual Amounts and Capital Ratios (Details)
$ in Thousands

Dec. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Parent Company

Minimum regulatory requirements [Abstract]

Total risk-based capital, Actual Amount $ 565,744

Total risk-based capital, Actual Ratio 0.1269

Total risk-based capital, For Capital Adequacy Purposes, Ratio 0.0900

Leverage ratio, Actual Amount $ 539,815

Leverage ratio, Actual Ratio 0.1277

Leverage ratio, For Capital Adequacy Purposes, Ratio 0.0900

Bank

Minimum regulatory requirements [Abstract]

Total risk-based capital, Actual Amount $ 566,359

Total risk-based capital, Actual Ratio 0.1271

Total risk-based capital, For Capital Adequacy Purposes, Ratio 0.0900

Leverage ratio, Actual Amount $ 541,566

Leverage ratio, Actual Ratio 0.1282

Leverage ratio, For Capital Adequacy Purposes, Ratio 0.0900

v3.25.0.1

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions - Narrative (Details)

Dec. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Regulatory Capital Requirements, Restrictions on Subsidiary Dividends and Cash Restrictions [Abstract]

Capital to assets ratio 0.090

Retained earnings, available for payment of dividends $ 165,370,000

Cash reserve balances $ 0 $ 0

v3.25.0.1

Related Party Transactions - Schedule of Changes in Loans (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Changes in loans to related parties [Roll Forward]

Balance, beginning $ 73,337 $ 73,039

Net increase due to change in related parties 4,972 714

Advances 18,408 27,689

Collections (22,469) (28,105)

Balance, ending $ 74,248 $ 73,337

v3.25.0.1

Related Party Transactions - Narrative (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Related Party Transaction [Line Items]

Related party deposits $ 13,510 $ 14,660

Related parties

Related Party Transaction [Line Items]

Letters of credit $ 1,000 $ 1,010

v3.25.0.1

Parent Company Only Financial Information - Condensed Balance Sheets (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

ASSETS

Cash and cash equivalents at subsidiary bank $ 123,399 $ 59,482

Investment in subsidiary bank 944,136 779,421

Other assets 11,434 9,926

Total Assets 4,588,242 4,341,667

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities 4,047,298 3,826,528

Stockholders' equity:

Capital stock 0 0

Retained earnings 578,882 541,329

Accumulated other comprehensive loss (27,300) (27,176)

Treasury stock at cost (75,282) (62,841)

Total Stockholders' Equity 540,944 515,139

Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares 492,687 470,286 $ 428,260 $ 438,450

Total Liabilities & Stockholders' Equity 4,588,242 4,341,667

Parent Company

ASSETS

Cash and cash equivalents at subsidiary bank 1,900 652

Investment in subsidiary bank 541,559 516,889

Other assets 1,377 1,348

Total Assets 544,836 518,889

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities 3,892 3,750

Redeemable common stock held by ESOP 48,257 44,853

Stockholders' equity:

Capital stock 64,644 63,827

Retained earnings 578,882 541,329

Accumulated other comprehensive loss (27,300) (27,176)

Treasury stock at cost (75,282) (62,841)

Total Stockholders' Equity 540,944 515,139

Less maximum cash obligation related to ESOP shares 48,257 44,853

Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares 492,687 470,286

Total Liabilities & Stockholders' Equity $ 544,836 $ 518,889

v3.25.0.1

Parent Company Only Financial Information - Condensed Statements of Income (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Condensed Financial Statements, Captions [Line Items]

Income before income tax benefit and equity in undistributed income of subsidiary $ 60,203 $ 48,474 $ 60,867

Income tax benefit (12,599) (10,298) (13,114)

Net income 47,604 38,176 47,753

Parent Company

Condensed Financial Statements, Captions [Line Items]

Dividends received from subsidiary 23,551 16,687 12,806

Other expenses (868) (199) (720)

Income before income tax benefit and equity in undistributed income of subsidiary 22,683 16,488 12,086

Income tax benefit 34 54 269

Total income after tax benefit 22,717 16,542 12,355

Equity in undistributed income of subsidiary 24,887 21,634 35,398

Net income $ 47,604 $ 38,176 $ 47,753

v3.25.0.1

Commitments and Contingencies - Narrative (Details) - USD ($)
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Property, Plant and Equipment [Line Items]

Investment in securities issued by state and political subdivisions within the state of Iowa $ 149,470,000

Liabilities for potential obligations from standby letters of credit issued 0 $ 0

Total operating lease expense 550,000 500,000

Bank Premises

Property, Plant and Equipment [Line Items]

Total operating lease expense $ 360,000 $ 360,000 $ 410,000

v3.25.0.1

Commitments and Contingencies - Summary of Bank's Commitments (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Home equity loans

Firm loan commitments and unused portion of lines of credit:

Total financial instrument liabilities with off-balance-sheet risk $ 84,715 $ 84,939

Credit cards

Firm loan commitments and unused portion of lines of credit:

Total financial instrument liabilities with off-balance-sheet risk 76,671 73,677

Commercial, real estate and home construction

Firm loan commitments and unused portion of lines of credit:

Total financial instrument liabilities with off-balance-sheet risk 153,208 245,208

Commercial lines and real estate purchase loans

Firm loan commitments and unused portion of lines of credit:

Total financial instrument liabilities with off-balance-sheet risk 272,181 282,037

Outstanding letters of credit

Firm loan commitments and unused portion of lines of credit:

Total financial instrument liabilities with off-balance-sheet risk $ 13,867 $ 7,654

v3.25.0.1

Commitments and Contingencies - Minimum Future Rental Commitments (Details) - Bank Premises
$ in Thousands

Dec. 31, 2024

USD ($)

Property, Plant and Equipment [Line Items]

2025 $ 315

2026 318

2027 322

2028 289

2029 72

Thereafter 0

Total lease payments $ 1,316

v3.25.0.1

Derivative Financial Instruments (Narrative) (Details) - Designated as Hedging Instrument - Interest Rate Swap - Cash Flow Hedging
$ in Thousands

Nov. 28, 2023

derivative

Dec. 31, 2024

USD ($)

Dec. 31, 2023

USD ($)

Derivatives, Fair Value [Line Items]

Number of interest rate swaps held | derivative 1

Maturity date May 15, 2025

Notional Amount $ 42,150 $ 2,100

Asset Pledged as Collateral | U.S. Treasury

Derivatives, Fair Value [Line Items]

Derivative, fair value of collateral $ 250 $ 500

v3.25.0.1

Derivative Financial Instruments - Balance Sheet Category and Fair Value for Cash Flow Hedges (Details) - USD ($)
$ in Thousands

Dec. 31, 2024

Dec. 31, 2023

Derivatives, Fair Value [Line Items]

Derivative Liability, Statement of Financial Position [Extensible Enumeration] Other liabilities Other liabilities

Designated as Hedging Instrument | Interest Rate Swap | Cash Flow Hedging

Derivatives, Fair Value [Line Items]

Notional Amount $ 42,150 $ 2,100

Fair Value $ (93) $ (233)

v3.25.0.1

Derivative Financial Instruments - Losses Recognized for Cash Flow Hedges (Details) - USD ($)
$ in Thousands
12 Months Ended

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]

Recognized in OCI, Amount of Gain (Loss) $ 141 $ (233) $ 0

Designated as Hedging Instrument | Interest Rate Swap | Cash Flow Hedging

Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]

Recognized in OCI, Amount of Gain (Loss) 106 (177)

Designated as Hedging Instrument | Interest Rate Swap | Interest Expense | Cash Flow Hedging

Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]

Reclassified from AOCI into Income 0 0

Designated as Hedging Instrument | Interest Rate Swap | Other Income | Cash Flow Hedging

Gain (Loss) Recognized in Other Comprehensive Income, Net [Abstract]

Recognized in Income on Derivatives $ 0 $ 0

v3.25.0.1

Segment Reporting (Details)
12 Months Ended

Dec. 31, 2024

segment

Segment Reporting [Abstract]

Reportable segments 1

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2024	Feb. 28, 2025	Jun. 30, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2024
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	0-12668
Entity Registrant Name	Hills Bancorporation
Entity Incorporation, State or Country Code	IA
Entity Tax Identification Number	42-1208067
Entity Address, Address Line One	131 E. Main Street, PO Box 160
Entity Address, City or Town	Hills
Entity Address, State or Province	IA
Entity Address, Postal Zip Code	52235
City Area Code	319
Local Phone Number	679-2291
Title of 12(g) Security	No par value common stock
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Smaller Reporting Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 572,849,035
Entity Common Stock, Shares Outstanding (in shares)		8,957,661
Documents Incorporated by Reference	Portions of the Proxy Statement dated March 21, 2025 for the Annual Meeting of the Shareholders of the Registrant to be held April 21, 2025 (the Proxy Statement) are incorporated by reference in Part III of this Form 10-K.
Entity Central Index Key	0000732417
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2024
Audit Information [Abstract]
Auditor Name	Forvis Mazars, LLP
Auditor Location	Springfield, Missouri
Auditor Firm ID	686

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 123,399	$ 59,482
Investment securities available for sale at fair value (amortized cost 2024 $979,855; 2023 $814,839) (Notes 1, 2 and 14)	944,136	779,421
Stock of Federal Home Loan Bank	28,024	15,746
Loans held for sale	3,971	2,023
Loans, net of allowance for credit losses (2024 $50,940; 2023 $49,410) (Notes 1, 3, and 13)	3,387,521	3,389,372
Property and equipment, net (Note 4)	35,868	34,230
Tax credit real estate	8,854	7,910
Accrued interest receivable	21,403	19,786
Deferred income taxes, net (Notes 1 and 11)	21,132	21,271
Goodwill	2,500	2,500
Other assets	11,434	9,926
Total Assets	4,588,242	4,341,667
Liabilities
Noninterest-bearing deposits	581,043	600,398
Interest-bearing deposits (Note 6)	2,765,090	2,682,382
Total deposits	3,346,133	3,282,780
Other short-term borrowings, including Bank Term Funding Program and federal funds purchased (Note 7)	546,636	219,000
Federal Home Loan Bank borrowings (Note 8)	127,050	296,648
Accrued interest payable	9,912	6,102
Allowance for credit losses on off-balance sheet credit exposures	2,900	5,110
Other liabilities	14,667	16,888
Total Liabilities	4,047,298	3,826,528
Commitments and Contingencies (Notes 10 and 16)
Redeemable Common Stock Held By Employee Stock Ownership Plan (ESOP) (Note 10)	48,257	44,853
Stockholders' Equity (Note 12)
Common stock, no par value; authorized 20,000,000 shares; issued 2024 10,346,920 shares; 2023 10,345,832 shares	0	0
Paid in capital	64,644	63,827
Retained earnings	578,882	541,329
Accumulated other comprehensive loss (Note 9)	(27,300)	(27,176)
Treasury stock at cost (2024 1,377,498 shares; 2023 1,210,112 shares)	(75,282)	(62,841)
Total Stockholders' Equity	540,944	515,139
Less maximum cash obligation related to ESOP shares (Note 10)	48,257	44,853
Total Stockholders' Equity Less Maximum Cash Obligations Related To ESOP Shares	492,687	470,286
Total Liabilities & Stockholders' Equity	$ 4,588,242	$ 4,341,667

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Investment securities available for sale, amortized cost	$ 979,855	$ 814,839
Less allowance for credit losses	$ 50,940	$ 49,410
STOCKHOLDERS' EQUITY
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	20,000,000	20,000,000
Common stock, issued (in shares)	10,346,920	10,345,832
Treasury stock at cost (in shares)	1,377,498	1,210,112

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Interest income:
Loans, including fees	$ 179,570	$ 154,675	$ 115,396
Investment securities:
Taxable	14,780	10,674	8,662
Nontaxable	7,735	4,741	4,140
Federal funds sold	1,355	829	2,889
Total interest income	203,440	170,919	131,087
Interest expense:
Deposits	60,904	40,394	15,818
Other short-term borrowings	16,556	11,330	173
FHLB borrowings	10,157	5,309	94
Total interest expense	87,617	57,033	16,085
Net interest income	115,823	113,886	115,002
Credit loss expense (Note 3)	2,208	15,621	6,340
Net interest income after credit loss expense	113,615	98,265	108,662
Noninterest income:
Net gain on sale of loans	2,342	1,541	1,517
Other noninterest income	1,512	541	1,333
Loss on sale of investment securities	(5,217)	0	0
Total other income	26,821	28,606	27,780
Noninterest expenses:
Salaries and employee benefits	44,548	44,897	43,468
Occupancy	4,266	4,408	4,549
Furniture, equipment and software	6,757	6,835	6,937
Office supplies and postage	2,043	1,879	1,837
Advertising and business development	2,970	2,851	2,576
Outside services	14,021	13,791	12,766
FDIC insurance assessment	1,922	1,807	1,079
Other noninterest expenses	3,706	1,929	2,363
Total other expenses	80,233	78,397	75,575
Income before income taxes	60,203	48,474	60,867
Income taxes (Note 11)	12,599	10,298	13,114
Net income	$ 47,604	$ 38,176	$ 47,753
Earnings per share:
Basic (in dollars per share)	$ 5.26	$ 4.16	$ 5.15
Diluted (in dollars per share)	$ 5.26	$ 4.16	$ 5.15
Trust fees
Noninterest income:
Fee income	$ 15,261	$ 13,578	$ 12,284
Service charges and fees
Noninterest income:
Fee income	$ 12,923	$ 12,946	$ 12,646

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Paid In Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Maximum Cash Obligation Related To ESOP Shares
Beginning Balance at Dec. 31, 2021	$ 438,450	$ 60,938	$ 474,392	$ 1,477	$ (48,344)	$ (50,013)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	2,829	2,309			520
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	417	417
Unearned restricted stock compensation	322	322
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(791)	(791)
Share-based compensation	25	25
Change related to ESOP shares	(998)					(998)
Net income	47,753		47,753
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(9,304)		(9,304)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(7,906)				(7,906)
Other comprehensive income (loss)	(42,537)			(42,537)
Ending Balance at Dec. 31, 2022	428,260	63,220	512,841	(41,060)	(55,730)	(51,011)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	1,630	965			665
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	398	398
Unearned restricted stock compensation	(217)	(217)
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(564)	(564)
Share-based compensation	25	25
Change related to ESOP shares	6,158					6,158
Net income	38,176		38,176
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(9,688)		(9,688)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(7,710)				(7,710)
Excise tax on shares repurchased	(66)				(66)
Other comprehensive income (loss)	13,884			13,884
Ending Balance at Dec. 31, 2023	470,286	63,827	541,329	(27,176)	(62,841)	(44,853)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of 24,513, 43,655 and 24,393 shares of common stock for the years ending 2021, 2022, and 2023, respectively	1,412	849			563	0
Issuance of 7,334, 6,637 and 6,550 shares of common stock under the employee stock purchase plan for the years ending 2021, 2022, and 2023, respectively	362	362
Unearned restricted stock compensation	(93)	(93)
Forfeiture of 8,083, 12,727 and 8,841 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(324)	(324)
Share-based compensation	23	23
Change related to ESOP shares	(3,404)					(3,404)
Net income	47,604		47,604
Cash dividends ($0.94, $1.00 and $1.05 per share) for the years ending 2021, 2022, and 2023, respectively	(10,051)		(10,051)
Purchase of 55,119, 111,721 and 111,866 shares of common stock for the years ending 2021, 2022, and 2023, respectively	(12,902)				(12,902)
Excise tax on shares repurchased	(102)				(102)
Other comprehensive income (loss)	(124)			(124)
Ending Balance at Dec. 31, 2024	$ 492,687	$ 64,644	$ 578,882	$ (27,300)	$ (75,282)	$ (48,257)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net income	$ 47,604,000	$ 38,176,000	$ 47,753,000
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Depreciation	2,243,000	2,315,000	2,683,000
Credit loss expense	2,208,000	15,621,000	6,340,000
Loss on sale of investment securities available for sale	5,217,000	0	0
Share-based compensation	23,000	25,000	25,000
Compensation expensed through issuance of common stock	1,412,000	1,630,000	1,349,000
Forfeiture of common stock	(324,000)	(564,000)	(791,000)
Provision for deferred income taxes	176,000	(1,873,000)	(1,307,000)
Net gain on sale of other real estate owned and other repossessed assets	(122,000)	(154,000)	(86,000)
Net loss on disposal of property	616,000	0	0
(Increase) in accrued interest receivable	(1,617,000)	(4,004,000)	(4,345,000)
(Accretion of discount) amortization of premium on investment securities, net	(944,000)	(480,000)	30,000
(Increase) decrease in other assets	(851,000)	(2,596,000)	984,000
Amortization of operating lease right of use assets	258,000	292,000	105,000
Increase (decrease) in accrued interest and other liabilities	1,591,000	4,812,000	(332,000)
Loans originated for sale	(221,933,000)	(151,980,000)	(112,391,000)
Proceeds on sales of loans	222,327,000	153,161,000	117,961,000
Net gain on sales of loans	(2,342,000)	(1,541,000)	(1,517,000)
Net cash and cash equivalents provided by operating activities	55,542,000	52,840,000	56,461,000
Cash Flows from Investing Activities
Proceeds from maturities of investment securities available for sale	243,712,000	116,083,000	78,036,000
Proceeds from sale of investment securities available for sale	129,830,000	509,000	0
Purchases of investment securities available for sale	(542,832,000)	(100,649,000)	(358,982,000)
Proceeds from sale of stock of Federal Home Loan Bank	37,262,000	13,794,000	1,000
Purchases of stock of Federal Home Loan Bank	(49,540,000)	(23,079,000)	(1,916,000)
Loans made to customers, net of collections	(3,664,000)	(337,687,000)	(447,838,000)
Proceeds on sale of other real estate owned and other repossessed assets	304,000	815,000	337,000
Proceeds from sale of property and equipment	4,000	0	0
Purchases of property and equipment	(4,501,000)	(3,027,000)	(1,911,000)
Investment in tax credit real estate	(2,376,000)	0	0
Net changes from tax credit real estate investment	1,432,000	1,242,000	663,000
Net cash and cash equivalents used in investing activities	(190,369,000)	(331,999,000)	(731,610,000)
Cash Flows from Financing Activities
Net increase (decrease) in deposits	63,353,000	(74,587,000)	(176,627,000)
Net increase in short-term borrowings, including Bank Term Funding Program and federal funds purchased	328,362,000	136,939,000	81,812,000
Principal payments on long-term FHLB borrowings	(255,224,000)	0	0
Proceeds from the issuance of long-term FHLB borrowings	84,900,000	256,648,000	40,000,000
Borrowings from Federal Reserve Bank	1,000	3,005,000	1,000
Payments on Federal Reserve Bank borrowings	(1,000)	(3,005,000)	(1,000)
Issuance of common stock, net of costs	0	0	1,242,000
Stock options exercised	0	0	238,000
Excise tax paid on shares repurchased	(56,000)	0	0
Purchase of treasury stock	(12,902,000)	(7,710,000)	(7,906,000)
Proceeds from the issuance of common stock through the employee stock purchase plan	362,000	398,000	417,000
Dividends paid	(10,051,000)	(9,688,000)	(9,304,000)
Net cash and cash equivalents provided by (used in) financing activities	198,744,000	302,000,000	(70,128,000)
Increase (decrease) in cash and cash equivalents	63,917,000	22,841,000	(745,277,000)
Cash and cash equivalents:
Beginning of year	59,482,000	36,641,000	781,918,000
End of year	123,399,000	59,482,000	36,641,000
Cash payments for:
Interest paid to depositors	60,020,000	37,917,000	15,589,000
Interest paid on other obligations	23,787,000	14,408,000	267,000
Income taxes paid	9,889,000	12,054,000	12,529,000
Noncash financing activities:
Increase (decrease) in maximum cash obligation related to ESOP shares	3,404,000	(6,158,000)	998,000
Transfers to other real estate owned	1,097,000	764,000	206,000
Sale and financing of other real estate owned	208,000	409,000	47,000
Right of use assets obtained in exchange for operating lease obligations	$ 0	$ 310,000	$ 0

Segment Reporting	12 Months Ended
Segment Reporting	Dec. 31, 2024
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Company conducts operations through one reportable segment which is determined by the Senior Executive Committee, which is designated the chief operating decision maker, based upon information provided about the Company's products and services offered, primarily banking operations. The Executive Committee consists of the Chief Executive Officer, Chief Financial Officer and President/Chief Operating Officer. The segment is also distinguished by the level of information provided to the Executive Committee, who uses such information to review performance of various components of the business (such as branches), which are then aggregated if operating performance, products/services, and customers are similar. The Executive Committee will evaluate the financial performance of the Company's business components such as by evaluating revenue streams, significant expenses, and budget to actual results in assessing the Company's segment and in the determination of allocating resources. The Executive Committee uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. The Executive Committee uses consolidated net income to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring of budget to actual results are used in assessing performance and in establishing compensation. Loans, investments, and deposits provide the revenues in the banking operation. Interest expense, credit loss expense, and payroll provide the significant expenses in the banking operation. All operations are domestic. Accounting policies for segments are the same as those described in Note 1. Segment performance is evaluated using consolidated net income from the consolidated statements of income. Significant income and expenses are included on the consolidated statements of income. These include interest income, interest expense, net interest income, and noninterest income. Significant expenses used in evaluating Company performance are credit loss expense and salaries and employee benefits which are included on the consolidated statements of income.

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2024
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Subsequent events have been evaluated through March 14, 2025.

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net income	$ 47,604	$ 38,176	$ 47,753

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Our operations are dependent on our ability to process financial transactions in a secure manner. Failure in or breach of our operational or security systems or infrastructure, or those of our third-party vendors and other service providers, could disrupt our business or the businesses of our customers, result in the disclosure or misuse of confidential or proprietary information, damage our reputation, increase our costs and cause losses. We maintain a cybersecurity program for assessing, identifying and managing material risks from cybersecurity threats. This program includes processes that are modeled after the National Institute of Standards and Technology’s Cybersecurity Framework and focuses on using business drivers to guide cybersecurity activities. This program is managed by a team of full-time employees, overseen by our Information Services Security Officer, as part of our Information Services team. Our Information Services team is tasked with conducting our day-to-day information technology operations. Furthermore, we consider cybersecurity risks as part of, and have incorporated our cybersecurity program into, our overall risk management processes. We seek to use a defense-in-depth approach for cybersecurity management, layers of technology, policies and training at all levels of the enterprise designed to keep our assets secure and operational. We use various processes as part of our efforts to maintain the confidentiality, integrity and availability of our systems, including security threat intelligence, incident response, identity and access management, endpoint extended detection and response protection, network segmentation, data encryption, and event monitoring. In an effort to validate the effectiveness of our cybersecurity program and assess such program’s compliance with legal and regulatory requirements, we engage third-party service providers to perform audits, assessments and penetration tests. Cybersecurity awareness among our employees is promoted with regular training and awareness programs. All employees who have access to our systems are required to undergo annual cybersecurity training and, each year, our employees must review and acknowledge our cybersecurity policies. Further, our Information Systems team is trained to understand how to manage, use and protect personally identifiable information. User access controls have been implemented to limit unauthorized access to sensitive information and critical systems. Employees are required to use multifactor authentication and keep their passwords confidential, among other measures. We recognize that third-party service providers may introduce cybersecurity risks. In an effort to mitigate these risks, before contracting with certain technology service providers, when possible, we conduct due diligence to evaluate their cybersecurity capabilities. Additionally, we endeavor to include cybersecurity requirements in our contracts with these providers and to require them to adhere to security standards and protocols. Finally, we maintain cybersecurity insurance coverage.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Our operations are dependent on our ability to process financial transactions in a secure manner. Failure in or breach of our operational or security systems or infrastructure, or those of our third-party vendors and other service providers, could disrupt our business or the businesses of our customers, result in the disclosure or misuse of confidential or proprietary information, damage our reputation, increase our costs and cause losses. We maintain a cybersecurity program for assessing, identifying and managing material risks from cybersecurity threats. This program includes processes that are modeled after the National Institute of Standards and Technology’s Cybersecurity Framework and focuses on using business drivers to guide cybersecurity activities. This program is managed by a team of full-time employees, overseen by our Information Services Security Officer, as part of our Information Services team. Our Information Services team is tasked with conducting our day-to-day information technology operations. Furthermore, we consider cybersecurity risks as part of, and have incorporated our cybersecurity program into, our overall risk management processes.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization. Our cyber incident response plan requires all detections of suspicious activity in our Information Systems environment to escalate that activity to our Information Security Team who then evaluates the threat. Management (including representatives from the legal, operations, human resources, Information Systems and risk management departments) is notified by the Information Services team whenever a discovered cybersecurity incident may potentially have a significant impact on our business operations. Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.
Cybersecurity Risk Role of Management [Text Block]	Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure. This team is responsible for cybersecurity threat prevention, detection, mitigation and remediation for the combined organization. Our cyber incident response plan requires all detections of suspicious activity in our Information Systems environment to escalate that activity to our Information Security Team who then evaluates the threat. Management (including representatives from the legal, operations, human resources, Information Systems and risk management departments) is notified by the Information Services team whenever a discovered cybersecurity incident may potentially have a significant impact on our business operations. Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Our Information Systems team is responsible for our efforts to comply with applicable cybersecurity standards, establish effective cybersecurity protocols and protect the integrity, confidentiality and availability of our Information Systems infrastructure.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	Our Board of Directors has delegated the responsibility for the oversight of cybersecurity risks to the Information Security and Technology Committees, which are ultimately responsible for assessing and managing our material risks from cybersecurity threats. The Information Security team and the Information Security Committee provide periodic cybersecurity program updates to senior management and to the Board. Management also updates the Board as new risks are identified and the steps taken to mitigate such risks.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

Nature of Activities and Significant Accounting Policies - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) segment property	Jul. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 28, 2021 USD ($)
Nature of activities
Reportable segments \| segment	1
Tax credit real estate
Number of multi family rental properties \| property	3
Number of assisted living rental properties \| property	3
Number of multi tenant rental properties for persons with disabilities \| property	1
Number of multi family senior living rental properties \| property	1
Limited partnership, capital contribution		$ 2,380				$ 4,180
Duration of tax credit of each property	10 years
Deferred income taxes
Recognized income tax positions, maximum realized (in hundredths)	50.00%
Effect of New Financial Accounting Standards
Less allowance for credit losses	$ 50,940		$ 49,410	$ 41,440	$ 35,470
Allowance for credit losses on off-balance sheet credit exposures	2,900		5,110	4,430	3,850
Accrued interest receivable	$ 21,403		19,786
Debt Securities, Available For Sale, Accrued Interest, After Allowance For Credit Loss, Statement Of Financial Position, Extensible List Not Disclosed Flag	AFS debt securities
Stockholders' Equity Attributable to Parent	$ (492,687)		(470,286)	$ (428,260)	$ (438,450)
Deferred income taxes, net	21,132		21,271
Accrued interest receivable on AFS debt securities	6,100		3,970
Limited partnership, capital contribution		2,380				$ 4,180
Contributions to capital will be due upon certain conditions		$ 1,250
Loans Held For Investment
Effect of New Financial Accounting Standards
Accrued interest receivable	$ 15,300		$ 15,820
Each Limited Partnership
Tax credit real estate
Ownership interest in each limited partnership (or greater)	99.00%
Building and Improvements \| Minimum
Property and equipment
Estimated useful lives	10 years		10 years
Building and Improvements \| Maximum
Property and equipment
Estimated useful lives	40 years		40 years
Furniture and Equipment \| Minimum
Property and equipment
Estimated useful lives	3 years		3 years
Furniture and Equipment \| Maximum
Property and equipment
Estimated useful lives	7 years		7 years

Investment Securities - Carrying Values of Investment Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 944,136	$ 779,421
Securities available for sale, Percent	100.00%	100.00%
U.S. Treasury
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 288,462	$ 422,490
Securities available for sale, Percent	30.55%	54.20%
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 14,848	$ 33,049
Securities available for sale, Percent	1.57%	4.24%
State and political subdivisions
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 362,736	$ 262,953
Securities available for sale, Percent	38.42%	33.74%
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Abstract]
Investment in subsidiary bank	$ 278,090	$ 60,929
Securities available for sale, Percent	29.46%	7.82%

Investment Securities - Carrying Values of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	$ 979,855	$ 814,839
Gross Unrealized Gains	1,101	2,914
Gross Unrealized (Losses)	(36,820)	(38,332)
Allowance for Credit Losses	0	0
Estimated Fair Value	944,136	779,421
U.S. Treasury
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	294,210	436,457
Gross Unrealized Gains	215	703
Gross Unrealized (Losses)	(5,963)	(14,670)
Allowance for Credit Losses	0	0
Estimated Fair Value	288,462	422,490
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	15,010	35,156
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(162)	(2,107)
Allowance for Credit Losses	0	0
Estimated Fair Value	14,848	33,049
State and political subdivisions
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	383,244	276,694
Gross Unrealized Gains	832	1,970
Gross Unrealized (Losses)	(21,340)	(15,711)
Allowance for Credit Losses	0	0
Estimated Fair Value	362,736	262,953
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	287,391	66,532
Gross Unrealized Gains	54	241
Gross Unrealized (Losses)	(9,355)	(5,844)
Allowance for Credit Losses	0	0
Estimated Fair Value	$ 278,090	$ 60,929

Investment Securities - Carrying Amount of Available-for-Sale Securities and Approximate Fair Values and Classified as per Contractual Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 979,855	$ 814,839
Gross Unrealized Gains	1,101	2,914
Gross Unrealized (Losses)	(36,820)	(38,332)
Allowance for Credit Losses	0	0
Estimated Fair Value	944,136	779,421
Amortized Cost
Due in one year or less	117,334
Due after one year through five years	296,280
Due after five years through ten years	131,326
Due over ten years	147,524
Amortized Cost	692,464
Fair Value
Due in one year or less	116,738
Due after one year through five years	288,510
Due after five years through ten years	115,993
Due over ten years	144,805
Fair Value	666,046
U.S. Treasury
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	294,210	436,457
Gross Unrealized Gains	215	703
Gross Unrealized (Losses)	(5,963)	(14,670)
Allowance for Credit Losses	0	0
Estimated Fair Value	288,462	422,490
Other securities (FHLB, FHLMC and FNMA)
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	15,010	35,156
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	(162)	(2,107)
Allowance for Credit Losses	0	0
Estimated Fair Value	14,848	33,049
State and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	383,244	276,694
Gross Unrealized Gains	832	1,970
Gross Unrealized (Losses)	(21,340)	(15,711)
Allowance for Credit Losses	0	0
Estimated Fair Value	362,736	262,953
Mortgage-backed securities and collateralized mortgage obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	287,391	66,532
Gross Unrealized Gains	54	241
Gross Unrealized (Losses)	(9,355)	(5,844)
Allowance for Credit Losses	0	0
Estimated Fair Value	278,090	$ 60,929
Amortized Cost
Mortgage-backed securities and collateralized mortgage obligations	287,391
Fair Value
Mortgage-backed securities and collateralized mortgage obligations	$ 278,090

Investment Securities - Available-for-Sale Securities, Continuous Unrealized Loss Position, Fair Value (Details) $ in Thousands	Dec. 31, 2024 USD ($) security	Dec. 31, 2023 USD ($) security
Less than 12 months
Number of securities \| security	436	116
Fair Value	$ 480,795	$ 36,900
Unrealized Loss	$ (8,303)	$ (316)
Percent of Unrealized Loss	1.73%	0.86%
12 months or more
Number of securities \| security	731	786
Fair Value	$ 344,990	$ 611,806
Unrealized Loss	$ (28,517)	$ (38,016)
Percent of Unrealized Loss	8.27%	6.21%
Total
Number of securities \| security	1,167	902
Fair Value	$ 825,785	$ 648,706
Unrealized Loss	$ (36,820)	$ (38,332)
Percent of Unrealized Loss	4.46%	5.91%
U.S. Treasury
Less than 12 months
Number of securities \| security	32	1
Fair Value	$ 115,094	$ 2,390
Unrealized Loss	$ (2,555)	$ (2)
Percent of Unrealized Loss	2.22%	0.08%
12 months or more
Number of securities \| security	44	122
Fair Value	$ 125,590	$ 370,660
Unrealized Loss	$ (3,408)	$ (14,668)
Percent of Unrealized Loss	2.71%	3.96%
Total
Number of securities \| security	76	123
Fair Value	$ 240,684	$ 373,050
Unrealized Loss	$ (5,963)	$ (14,670)
Percent of Unrealized Loss	2.48%	3.93%
Other securities (FHLB, FHLMC and FNMA)
Less than 12 months
Number of securities \| security	0	0
Fair Value	$ 0	$ 0
Unrealized Loss	$ 0	$ 0
Percent of Unrealized Loss	0.00%	0.00%
12 months or more
Number of securities \| security	6	14
Fair Value	$ 14,848	$ 33,049
Unrealized Loss	$ (162)	$ (2,107)
Percent of Unrealized Loss	1.09%	6.38%
Total
Number of securities \| security	6	14
Fair Value	$ 14,848	$ 33,049
Unrealized Loss	$ (162)	$ (2,107)
Percent of Unrealized Loss	1.09%	6.38%
State and political subdivisions
Less than 12 months
Number of securities \| security	369	115
Fair Value	$ 140,021	$ 34,510
Unrealized Loss	$ (2,844)	$ (314)
Percent of Unrealized Loss	2.03%	0.91%
12 months or more
Number of securities \| security	663	632
Fair Value	$ 163,330	$ 161,614
Unrealized Loss	$ (18,496)	$ (15,397)
Percent of Unrealized Loss	11.32%	9.53%
Total
Number of securities \| security	1,032	747
Fair Value	$ 303,351	$ 196,124
Unrealized Loss	$ (21,340)	$ (15,711)
Percent of Unrealized Loss	7.03%	8.01%
Mortgage-backed securities and collateralized mortgage obligations
Less than 12 months
Fair Value	$ 225,680	$ 0
Unrealized Loss	(2,904)	0
12 months or more
Fair Value	41,222	46,483
Unrealized Loss	$ (6,451)	$ (5,844)
Total
Number of securities \| security	53	18
Fair Value	$ 266,902	$ 46,483
Unrealized Loss	$ (9,355)	$ (5,844)
Mortgage-backed securities and collateralized mortgage obligations, Less than 12 Months, Number of Positions \| security	35	0
Mortgage-backed securities and collateralized mortgage obligations, Less Than Twelve Months, Percentage, Unrealized Loss	1.29%	0.00%
Mortgage-backed securities and collateralized mortgage obligations, 12 Months or Longer, Number of Positions \| security	18	18
Mortgage-backed securities and collateralized mortgage obligations, Twelve Months Or Longer, Percentage, Unrealized Loss	15.65%	12.57%
Mortgage-backed securities and collateralized mortgage obligations, Percentage, Unrealized Loss	3.51%	12.57%

Loans - Classes of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Summary of classes of loans [Abstract]
Loans	$ 3,438,171	$ 3,438,423
Net unamortized fees and costs	290	359
Ending balance	3,438,461	3,438,782
Less allowance for credit losses	50,940	49,410	$ 41,440	$ 35,470
Total	3,387,521	3,389,372
Agricultural
Summary of classes of loans [Abstract]
Loans	118,678	115,786
Ending balance	118,678	115,786
Less allowance for credit losses	674	2,516	2,542	2,261
Commercial and Financial
Summary of classes of loans [Abstract]
Loans	298,917	307,190
Ending balance	298,917	307,190
Less allowance for credit losses	10,217	8,750	6,259	4,269
Construction, 1 to 4 family residential
Summary of classes of loans [Abstract]
Loans	79,451	80,255
Ending balance	79,451	80,255
Construction, land development and commercial
Summary of classes of loans [Abstract]
Loans	279,589	313,878
Ending balance	279,589	313,878
Mortgage, farmland
Summary of classes of loans [Abstract]
Loans	275,768	281,164
Ending balance	275,768	281,164
Less allowance for credit losses	3,252	3,429	$ 2,989	$ 3,433
Mortgage, 1 to 4 family first liens
Summary of classes of loans [Abstract]
Loans	1,174,083	1,221,296
Ending balance	1,174,083	1,221,296
Mortgage, 1 to 4 family junior liens
Summary of classes of loans [Abstract]
Loans	141,550	144,524
Ending balance	141,550	144,524
Mortgage, multi-family
Summary of classes of loans [Abstract]
Loans	492,762	471,009
Ending balance	492,762	471,009
Mortgage, commercial
Summary of classes of loans [Abstract]
Loans	498,078	416,670
Ending balance	498,078	416,670
Loans to Individuals
Summary of classes of loans [Abstract]
Loans	35,301	40,205
Ending balance	35,301	40,205
Obligations of State and Political Subdivisions
Summary of classes of loans [Abstract]
Loans	43,994	46,446
Ending balance	$ 43,994	$ 46,446

Loans - Past Due Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	$ 3,438,461	$ 3,438,782
Accruing Loans Past Due 90 Days or More	866	545
Financing Receivable, Unamortized Loan Cost (Fee) and Purchase Premium (Discount)		3,438,423
Loans	3,438,171	3,438,423
Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	118,678	115,786
Accruing Loans Past Due 90 Days or More	0	0
Loans	118,678	115,786
Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	298,917	307,190
Accruing Loans Past Due 90 Days or More	147	0
Loans	298,917	307,190
Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	79,451	80,255
Accruing Loans Past Due 90 Days or More	0	0
Loans	79,451	80,255
Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	279,589	313,878
Accruing Loans Past Due 90 Days or More	0	30
Loans	279,589	313,878
Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	275,768	281,164
Accruing Loans Past Due 90 Days or More	0	0
Loans	275,768	281,164
Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,174,083	1,221,296
Accruing Loans Past Due 90 Days or More	719	515
Loans	1,174,083	1,221,296
Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	141,550	144,524
Accruing Loans Past Due 90 Days or More	0	0
Loans	141,550	144,524
Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	492,762	471,009
Accruing Loans Past Due 90 Days or More	0	0
Loans	492,762	471,009
Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	498,078	416,670
Accruing Loans Past Due 90 Days or More	0	0
Loans	498,078	416,670
Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	35,301	40,205
Accruing Loans Past Due 90 Days or More	0	0
Loans	35,301	40,205
Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	43,994	46,446
Accruing Loans Past Due 90 Days or More	0	0
Loans	43,994	46,446
30 - 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	18,724	20,257
30 - 59 Days Past Due \| Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	289	801
30 - 59 Days Past Due \| Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	831	1,345
30 - 59 Days Past Due \| Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,803	433
30 - 59 Days Past Due \| Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	2,497	730
30 - 59 Days Past Due \| Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	203	0
30 - 59 Days Past Due \| Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	11,701	13,344
30 - 59 Days Past Due \| Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	426	519
30 - 59 Days Past Due \| Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	186	1,869
30 - 59 Days Past Due \| Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	416	875
30 - 59 Days Past Due \| Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	372	341
30 - 59 Days Past Due \| Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	8,210	5,449
60 - 89 Days Past Due \| Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due \| Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	51	1,752
60 - 89 Days Past Due \| Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	205	0
60 - 89 Days Past Due \| Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due \| Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	183
60 - 89 Days Past Due \| Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	4,583	3,047
60 - 89 Days Past Due \| Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	75	20
60 - 89 Days Past Due \| Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
60 - 89 Days Past Due \| Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,195	416
60 - 89 Days Past Due \| Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	101	31
60 - 89 Days Past Due \| Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	9,744	24,158
90 Days or More Past Due \| Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	881	0
90 Days or More Past Due \| Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	704	384
90 Days or More Past Due \| Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	714	5,411
90 Days or More Past Due \| Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,947	7,953
90 Days or More Past Due \| Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	67	0
90 Days or More Past Due \| Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,206	2,720
90 Days or More Past Due \| Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	2	5
90 Days or More Past Due \| Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	7,685
90 Days or More Past Due \| Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	2,223	0
90 Days or More Past Due \| Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
90 Days or More Past Due \| Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	36,678	49,864
Total Past Due \| Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,170	801
Total Past Due \| Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,586	3,481
Total Past Due \| Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	2,722	5,844
Total Past Due \| Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	4,444	8,683
Total Past Due \| Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	270	183
Total Past Due \| Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	19,490	19,111
Total Past Due \| Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	503	544
Total Past Due \| Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	186	9,554
Total Past Due \| Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	5,834	1,291
Total Past Due \| Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	473	372
Total Past Due \| Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	0	0
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	3,401,493	3,388,559
Current \| Agricultural
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	117,508	114,985
Current \| Commercial and financial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	297,331	303,709
Current \| Construction, 1 to 4 family residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	76,729	74,411
Current \| Construction, land development and commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	275,145	305,195
Current \| Mortgage, farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	275,498	280,981
Current \| Mortgage, 1 to 4 family first liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	1,154,593	1,202,185
Current \| Mortgage, 1 to 4 family junior liens
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	141,047	143,980
Current \| Mortgage, multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	492,576	461,455
Current \| Mortgage, commercial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	492,244	415,379
Current \| Loans to Individuals
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	34,828	39,833
Current \| Obligations of State and Political Subdivisions
Financing Receivable, Recorded Investment, Past Due [Line Items]
Ending balance	$ 43,994	$ 46,446

Loans - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Loans - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Change in accruing loans past due 90 days or more	$ 320
Accruing loans past due 90 days or more percentage of total loans (in hundredths)	0.03%	0.02%
Average 90 days or more past due loan balance	$ 170	$ 80
Percentages of impaired loans to loans held for investment (in hundredths)	0.97%	1.17%
Increase in nonaccrual loans	$ 6,960
Prior period within which impairment is being measured	1 year
Number of period within which average appraisals obtained	1 month
Collateral-Dependent Loans
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Change in accruing loans past due 90 days or more	$ (6,850)

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Gross	$ 99,015	$ 95,183
Less accumulated depreciation	63,147	60,953
Net	35,868	34,230
Land
Property, Plant and Equipment [Line Items]
Gross	11,447	11,266
Buildings and improvements
Property, Plant and Equipment [Line Items]
Gross	43,029	41,223
Furniture and equipment
Property, Plant and Equipment [Line Items]
Gross	$ 44,539	$ 42,694

Leases - Narrative (Details) - USD ($)	12 Months Ended
Leases - Narrative (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Lease term, option to extend (up to)	10 years
Lease term, option to terminate (within)	4 years
Lease, rent expense	$ 550,000	$ 500,000
Operating lease costs	460,000	430,000
Short-term lease costs	30,000.00	30,000.00
Variable lease costs	60,000.00	40,000.00
Operating lease liabilities	460,000	420,000
Right of use assets obtained in exchange for operating lease obligations	$ 0	$ 310,000	$ 0
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Operating lease right-of-use assets included in other assets	$ 1,870,000	$ 2,130,000
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Total operating lease liabilities	$ 1,970,000	$ 2,220,000
Lease term for operating leases	7 years 9 months	8 years 6 months 21 days
Weighted average discount rate for operating leases	3.68%	3.69%
Minimum
Lessee, Lease, Description [Line Items]
Lease term	2 years
Maximum
Lessee, Lease, Description [Line Items]
Lease term	10 years

Leases - Schedule of maturities of lease liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Leases [Abstract]
2025	$ 332
2026	335
2027	333
2028	295
2029	172
Thereafter	812
Total lease payments	2,279
Less imputed interest	(309)
Total operating lease liabilities	$ 1,970	$ 2,220
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities

Interest-Bearing Deposits - Summary of Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Interest-Bearing Deposit Liabilities [Abstract]
NOW and other demand	$ 789,113	$ 783,337
Savings	1,048,477	1,021,126
Time, $250,000 and over	224,722	200,377
Other time	702,778	677,542
Total deposits	$ 2,765,090	$ 2,682,382

Interest-Bearing Deposits - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Interest-Bearing Deposit Liabilities [Abstract]
Total brokered deposits	$ 34,750	$ 24,220
Average interest rate of brokered deposits	4.51%	5.35%
Brokered deposits included in savings deposits	$ 34,750	$ 24,220

Interest-Bearing Deposits - Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Interest-Bearing Deposit Liabilities [Abstract]
Due in one year or less	$ 886,048	$ 806,638
Due after one year through two years	19,838	45,890
Due after two years through three years	13,835	13,237
Due after three years through four years	7,203	11,095
Due over four years	576	1,059
Time Deposits	$ 927,500	$ 877,919

Short-term Borrowings - Schedule of Short-term Borrowings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Short-term Debt [Line Items]
Federal funds purchased, average rate	4.62%
Federal funds purchased, FHLB, interest rate 4.62%	$ 437,636	$ 0
Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83%	546,636	219,000
Bank Term Funding Program \| Federal Reserve Bank Advances
Short-term Debt [Line Items]
Bank Term Funding Program, interest rates 2024 4.76%; 2023 4.83%	$ 109,000	$ 219,000
Bank Term Funding Program, Interest Rate	4.76%	4.83%

Federal Home Loan Bank Borrowings - Schedule of Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Advance from Federal Home Loan Bank	$ 127,050	$ 0
Federal Home Loan Bank Advances, Due 2024
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Due 2024, 5.49% to 5.66%	$ 0	$ 296,648
Federal Home Loan Bank Advances, Due 2024 \| Minimum
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate	5.49%
Federal Home Loan Bank Advances, Due 2024 \| Maximum
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate		5.66%
Federal Home Loan Bank Advances, Due 2025 Member
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate	5.31%
Due 2025, 4.49% to 5.31%	$ 87,050	$ 0
Federal Home Loan Bank Advances, Due 2025 Member \| Minimum
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate	4.49%
Federal Home Loan Bank Advances, Due 2027 Member
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Due 2027, 3.87% to 4.58%	$ 40,000	$ 0
Federal Home Loan Bank Advances, Due 2027 Member \| Minimum
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate	3.87%
Federal Home Loan Bank Advances, Due 2027 Member \| Maximum
Federal Home Loan Bank, Advance, Branch of FHLBank [Line Items]
Effective Interest Rate	4.58%

Federal Home Loan Bank Borrowings - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Federal Home Loan Banks [Abstract]
Federal home loan bank stock	$ 28,024	$ 15,746
Loans receivable commercial real estate and multi family mortgage loans pledged as collateral	996,700	1,078,910
Loan borrowed against collateral	$ 564,690	$ 296,650