XML 109 R90.htm IDEA: XBRL DOCUMENT v3.22.4
INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Allowance for loan losses $ 5,594 $ 4,655
Deferred compensation 434 515
Retirement and salary continuation plans 3,000 2,633
Share-based compensation 774 681
Off-balance sheet reserves 359 353
Nonaccrual loan interest 467 220
Deferred loan fees 493 1,604
Net unrealized losses on AFS securities 10,405 0
Net unrealized losses on cash flow hedges 204 0
Purchase accounting adjustments 896 1,236
Bonus accrual 1,241 930
Right-of-use lease liability 2,194 2,444
Net operating loss carryforward 1,974 2,218
Depreciation and other 99 67
Total deferred tax assets 28,134 17,556
Deferred tax liabilities:    
Depreciation 0 368
Net unrealized gains on AFS securities 0 1,183
Mortgage servicing rights 884 887
Purchase accounting adjustments 675 915
Right-of-use lease asset 2,054 2,311
Investment in partnerships 473 229
Other 17 15
Total deferred tax liabilities 4,103 5,908
Deferred tax asset, net $ 24,031 $ 11,648