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Income Taxes - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets: |  |
Loans receivable, principally due to the allowance for probable loan losses | $ 41,405 | $ 40,883
Other real estate owned | 1,770 | 1,443
Accrued expenses | 273 | 539
Net unrealized losses on available for sale investment securities | 68,506 | 105,339
Other | 2,022 | 1,480
Total deferred tax assets | 113,976 | 149,684
Deferred tax liabilities: |  |
Bank premises and equipment, principally due to differences on depreciation | (13,477) | (14,648)
Impairment charges on available-for-securities | (19) | (19)
Identified intangible assets and goodwill | (14,151) | (14,151)
Partnership investment pass through | (70,529) | (55,117)
Other | (5,139) | (4,189)
Total deferred tax liabilities | 103,315 | 88,124
Net deferred tax asset | $ 10,661 | $ 61,560

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