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Income Taxes - Summary of Deferred Tax Asset (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Provision for loan losses | $ 7,168 | $ 6,581
Discount on purchased loans | 822 | 1,277
Salary continuation plan | 657 | 676
Mortgage servicing rights | 30 | 47
Deferred compensation | 5 | 5
Stock-based compensation | 260 | 262
Unrealized loss on securities available for sale | 9,121 | 11,501
Net operating loss acquired | 334 | 499
HTC | 41 | 0
Other | 219 | 382
Deferred tax assets | 18,657 | 21,230
Deferred tax liabilities: |  |
FHLB stock dividends | (169) | (78)
Accumulated depreciation | (3,280) | (3,362)
Intangible assets | (842) | (1,123)
Derivatives | (778) | (1,053)
NMTC | (159) | (130)
Other | (46) | (46)
Deferred tax liabilities | (5,274) | (5,792)
Net deferred tax asset | $ 13,383 | $ 15,438

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