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HILLS BANCORPORATION

For the period ended Dec 31, 2025. Filed Mar 18, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 18, 2026

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Item 14. Principal Accounting Fees and Services

Item 14.Principal Accounting Fees and Services

Information required by this item is contained in the Company’s Definitive Proxy Statement dated March 18, 2026 for the Annual Meeting of Shareholders on April 20, 2026, 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

Part IV

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.