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v3.25.0.1

Income Taxes - Schedule of Net Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 7,878 | $ 7,642
Loan fees | 769 | 1,053
Deferred compensation | 1,317 | 1,476
Benefit plans | 50 | 60
Unrealized loss on securities | 5,389 | 4,992
Lease adjustments | 87 | 74
Business combination adjustments | 4,659 | 5,669
Acquired NOL, Section 1231, and charitable contribution carryforwards | 3,153 | 3,832
Rabbi Trust | 521 | 593
Riverview AMT credits | 621 | 696
Equity Comp | 249 | 256
Riverview subordinated debt fair value adjustment | 139 | 327
Software renewal costs | 222 | 335
Unfunded and loan basis adjustments | 491 | 635
Investments in Flow-through entities | 517 | 391
Other | 482 | 378
Deferred tax assets, gross, total | 26,544 | 28,409
Deferred tax liabilities: |  |
Depreciation | (1,160) | (1,397)
Bond accretion | (269) | (187)
Goodwill and intangibles | (505) | (1,017)
Prepaid expenses | (74) | (227)
Benefit plans | (1,368) | (1,199)
Interest Rate Swaps | (421) | (236)
Deferred tax liabilities, gross, total | (3,797) | (4,263)
Deferred tax asset, net | $ 22,747 | $ 24,146

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