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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 3,115 | $ 3,222
ASC 715 pension funding liability | 987 | 1,594
Supplemental executive retirement plan accrual | 2,328 | 2,311
Stock compensation | 2,988 | 2,745
Unrealized loss on investment securities available-for-sale (1) | 13,756 | 16,798
Research and development expenses | 604 | 772
Lease liability | 2,020 | 2,261
Other | 330 | 640
Total deferred tax assets | 26,128 | 30,343
Deferred tax liabilities: |  |
Premises and equipment | (1,144) | (1,710)
Pension | (967) | (1,141)
Intangible assets | (1,828) | (1,744)
Right of use asset | (1,927) | (2,178)
Prepaid expenses | (765) | (847)
Other | (283) | (144)
Total deferred tax liabilities | (6,914) | (7,764)
Net deferred tax assets | $ 19,214 | $ 22,579

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