{"filing":{"accession_number":"0000732417-26-000065","cik":"0000732417","ticker":"HBIA","company_name":"HILLS BANCORPORATION","form":"8-K","filing_date":"2026-05-20","report_date":null,"primary_document":"hbia-20260515.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/732417/000073241726000065/hbia-20260515.htm"},"events":[{"id":9669,"run_id":8477,"accession_number":"0000732417-26-000065","anchor_item_number":"5.03","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"The disclosure describes a two-for-one stock split effected through an amendment to the Articles of Incorporation increasing authorized shares from 20 million to 40 million. While stock splits are routine capital structure adjustments, this one is material to investors as it affects share count, ownership percentages, and per-share metrics. The event does not fit neatly into the specific taxonomy categories (it is neither a dilutive issuance of new equity for capital-raising purposes, nor a traditional M\u0026A or governance event), making \"other_material\" the most appropriate classification.","company_name":"HILLS BANCORPORATION","ticker":"HBIA","filing_date":"2026-05-20","form":"8-K","submitted_at":null,"items":[{"id":433,"accession_number":"0000732417-26-000065","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The disclosure describes a two-for-one stock split effected through an amendment to the Articles of Incorporation increasing authorized shares from 20 million to 40 million. While stock splits are routine capital structure adjustments, this one is material to investors as it affects share count, ownership percentages, and per-share metrics. The event does not fit neatly into the specific taxonomy categories (it is neither a dilutive issuance of new equity for capital-raising purposes, nor a traditional M\u0026A or governance event), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:39:03.171724+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":433,"accession_number":"0000732417-26-000065","item_number":"5.03","item_title":"Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"The disclosure describes a two-for-one stock split effected through an amendment to the Articles of Incorporation increasing authorized shares from 20 million to 40 million. While stock splits are routine capital structure adjustments, this one is material to investors as it affects share count, ownership percentages, and per-share metrics. The event does not fit neatly into the specific taxonomy categories (it is neither a dilutive issuance of new equity for capital-raising purposes, nor a traditional M\u0026A or governance event), making \"other_material\" the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-21T02:39:03.171724+00:00","company_name":"HILLS BANCORPORATION","ticker":"HBIA","filing_date":"2026-05-20"}]}