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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 9,820 | $ 8,730
Deferred compensation | 2,511 | 2,094
State net operating loss carryforwards | 687 | 875
Write-down of repossessed assets | 31 | 10
Non-accrual loan interest | 222 | 95
Capital loss carryforwards | 0 | 22
Unrealized losses on securities | 4,136 | 4,715
Share-based compensation | 761 | 788
Other | 154 | 284
Total deferred tax assets before valuation allowance | 18,322 | 17,613
Valuation allowance | (1,568) | (3,339)
Total deferred tax assets | 16,754 | 14,274
Deferred tax liabilities: |  |
Leasing and fixed asset activities | 1,361 | 1,854
Loan servicing asset | 328 | 381
Other | 2,466 | 2,531
Total deferred tax liabilities | 4,155 | 4,766
Net deferred tax asset | $ 12,599 | $ 9,508

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