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Income Tax - Schedule of Reconciliation of Deferred Tax Assets & Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Assets |  |
Allowance for credit losses | $ 12,590 | $ 12,546
Net operating loss and tax credits | 10,805 | 9,592
Director and employee benefits | 3,334 | 2,471
Unrealized loss on securities and cash flow hedge | 29,355 | 17,706
Basis difference in partnership equity investments | 1,940 | 1,322
Capital loss carryover | 0 | 5,201
Fair value adjustment on acquisitions | 883 | 0
Other | 2,938 | 2,856
Total assets | 61,845 | 51,694
Liabilities |  |
Depreciation | (4,061) | (4,512)
State tax | 0 | (253)
Federal Home Loan Bank stock dividends | (353) | (365)
Difference in basis of intangible assets | (6,553) | (4,545)
Fair value adjustment on acquisitions | 0 | (2,142)
Other | (1,003) | (1,131)
Total liabilities | (11,970) | (12,948)
Valuation allowance | 0 | (5,201)
Net deferred tax asset/(liability) | $ 49,875 | $ 33,545

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