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v3.25.0.1

Income Taxes - Schedule of Deferred Tax Asset and Liability (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Net unrealized losses on securities available-for-sale | $ 12,624 | $ 22,241
Allowance for credit losses on loans and unfunded loan commitments | 9,327 | 7,775
Operating and finance lease liabilities | 6,404 | 6,860
Deferred compensation and salary continuation plans | 3,137 | 3,289
Net operating loss carryforwards | 4,353 | 1,136
Accrued but unpaid expenses | 1,644 | 1,709
Stock-based compensation | 643 | 632
Interest received on non-accrual loans | 639 | 44
Fair value adjustment on acquired loans | 396 | 695
Depreciation and disposals on premises and equipment | 81 | 179
State franchise tax | 0 | 593
Other | 269 | 30
Total gross deferred tax assets | 39,517 | 45,183
Deferred tax liabilities: |  |
Operating and finance lease right-of-use assets | (5,669) | (6,092)
Deferred loan origination costs and fees | (1,685) | (1,435)
Core deposit intangible assets | (825) | (1,113)
Purchase accounting adjustments | (488) | (1,248)
Other | (245) | (226)
Total gross deferred tax liabilities | (8,912) | (10,114)
Net deferred tax assets | $ 30,605 | $ 35,069

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