What changed in this filing

/stocks — the workspaceLOADING

Item 9A. Controls and Procedures

2021-03-19 compared with 2020-03-27 · 40 added, 31 removed, 119 unchanged (37% of the section changed)

5 unchanged sentences

Management's annual report on internal control over financial reporting

This annual report does not include a report of management's assessment regarding internal control over financial reporting or an attestation report of the Company's registered public accounting firm due to a transition period established by rules of the SEC for newly public companies.

Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act).

The Company's internal control system is a process designed to provide reasonable assurance regarding the preparation and fair presentation of published financial statements in accordance with GAAP.

All internal control systems, no matter how well designed, have inherent limitations and can only provide reasonable assurance with respect to financial reporting.

As of December 31, 2020, management assessed the effectiveness of the Company's internal control over financial reporting based on the criteria for effective internal control over financial reporting established in "Internal Control — Integrated Framework," issued by the Committee of Sponsoring Organizations ("COSO") of the Treadway Commission in 2013.

Based on the assessment management determined that the Company maintained effective internal control over financial reporting as of December 31, 2020

Postlethwaite and Netterville, an independent registered public accounting firm, audited the consolidated financial statements of the Company for the years ended December 31, 2020 and 2019, included in this Annual Report on Form 10-K.

Their report is included in "Item 8.

Financial Statements and Supplementary Data." This annual report does not include an attestation report of the Company's registered public accounting firm on the Company's internal control over financial reporting due to a transition period established by rules of the SEC for an Emerging Growth Company.

Changes in internal control over financial reporting

12 unchanged sentences

Exhibits and Financial Statement Schedules

The following documents are filed as part of this Report:

(a) The following documents are filed as part of this Report:

(1) The following consolidated financial statements are incorporated by reference from "Item 8.

8 unchanged sentences

(3) Exhibits required to be filed are included in Item 15(b) below.

(b) Exhibits:

NUMBER DESCRIPTION

3.1 Restated Articles of Incorporation of Red River Bancshares, Inc.

1 unchanged sentence

3.2 Red River Bancshares, Inc.

Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to Red River Bancshares, Inc.'s Registration Statement on Form S-1 filed with the SEC on April 10, 2019, file number 333-230798)

Amended and Restated Bylaws (incorporated by reference to Exhibit 3.

1 to Red River Bancshares, Inc.'s Current Report o n Form 8 - K filed with the SEC on March 1 , 20 21 , file number 001-38888 )

4.1 Specimen common stock certificate (incorporated by reference to Exhibit 4.1 to Red River Bancshares, Inc.'s Registration Statement on Form S-1 filed with the SEC on April 10, 2019, file number 333-230798)

Description of Common Stock *

The other instruments defining the rights of the long-term debt securities of the Registrant and its subsidiaries are omitted pursuant to section (b)(4)(iii)(A) of Item 601 of Regulation S-K.

The Registrant hereby agrees to furnish copies of these instruments to the SEC upon request.

4.2 Description of Common Stock (incorporated by reference to Exhibit 4.2 to Red River Bancshares, Inc.'s Annual Report on Form 10-K filed with the SEC on March 27, 2020, file number 001-38888)

10.1 Red River Bancshares, Inc.

4 unchanged sentences

2008 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to Red River Bancshares, Inc.'s Registration Statement on Form S-1 filed with the SEC on April 10, 2019, file number 333-230798) +

Form of Stock Option Award Agreement under the Red River Bancshares, Inc.

2008 Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to Red River Bancshares, Inc.'s Registration Statement on Form S-1 filed with the SEC on April 10, 2019, file number 333-230798) +

10.4 Form of Restricted Stock Award Agreement under the Red River Bancshares, Inc.

19 unchanged sentences

Salazar (incorporated by reference to Exhibit 10.12 to Red River Bancshares, Inc.'s Registration Statement on Form S-1 filed with the SEC on April 10, 2019, file number 333-230798) +

NUMBER DESCRIPTION

10.13 Supplemental Executive Retirement Benefits Agreement between Red River Bank and Tammi R.

20 unchanged sentences

10.22 Red River Bancshares, Inc.

and Red River Bank Amended and Restated Director Compensation Program (incorporated by reference to Exhibit 10.1 to Red River Bancshares, Inc.'s Current Report on Form 8-K filed with the SEC on January 24, 2020, file number 001-38888) +

and Red River Bank Amended and Restated Director Compensation Program *+

21.1 Subsidiaries of Red River Bancshares, Inc.

7 unchanged sentences

(1) the Consolidated Balance Sheets, (2) the Consolidated Statements of Income, (3) the Consolidated Statements of Comprehensive Income, (4) the Consolidated Statements of Changes in Stockholders' Equity, (5) the Consolidated Statements of Cash Flows, and (6) the Notes to Consolidated Financial Statements.

XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document*

XBRL Taxonomy Extension Schema Document*

XBRL Taxonomy Extension Calculation Linkbase Document*

XBRL Taxonomy Extension Label Linkbase Document*

XBRL Taxonomy Extension Presentation Linkbase Document*

XBRL Taxonomy Extension Definitions Linkbase Document*

101.INS XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document*

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.DEF XBRL Taxonomy Extension Definitions Linkbase Document*

104 Cover Page Interactive Data File* - Formatted as Inline XBRL and contained within the Inline XBRL Instance Document in Exhibit 101.

* Filed herewith

3 unchanged sentences

RED RIVER BANCSHARES, INC.

March 27, 2020

March 19, 2021 By:

Blake Chatelain

6 unchanged sentences

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 in the capacities and on the dates indicated.

March 27, 2020

March 19, 2021 By:

Blake Chatelain

2 unchanged sentences

(Principal Executive Officer)

March 27, 2020

March 19, 2021 By:

/s/ Isabel V.

2 unchanged sentences

(Principal Financial Officer and Principal Accounting Officer)

March 27, 2020

Chairman of the Board

March 27, 2020

March 19, 2021 By:

Chair of the Board

March 19, 2021 By:

Chair Emeritus of the Board

March 19, 2021 By:

Scott Ashbrook

March 27, 2020

William Hackmeyer, Jr.

March 27, 2020

March 19, 2021 By:

/s/ Anna Brasher Moreau

Anna Brasher Moreau, DDS, MS

March 19, 2021 By:

/s/ Robert A.

March 27, 2020

March 19, 2021 By:

/s/ Willie P.

March 27, 2020

March 19, 2021 By:

Lindsey Torbett

1 unchanged sentence

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures