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Note 12 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
ACL on loans | $ 6,746 | $ 6,119
Non-accrued loan interest | 3 | 11
Lease liability | 1,463 | 1,392
Securities available-for-sale | 7,689 | 9,146
ACL on unfunded commitments | 327 | 547
Other | 49 | 234
Purchase accounting adjustments | 48 | 0
Total deferred tax assets | 17,053 | 17,988
Loan origination costs | (2,512) | (2,123)
MSRs | (3,679) | (3,874)
Stock dividend - FHLB stock | (7) | (35)
Property, plant, and equipment | (1,408) | (1,095)
Purchase accounting adjustments | 0 | (727)
Lease right-of-use assets | (1,415) | (1,338)
Interest rate swaps designated as cash flow hedge | (1,307) | (2,126)
Total deferred tax liabilities | (10,328) | (11,318)
Net deferred tax assets | 6,725 | 6,670
Restricted Stock [Member] |  |
Share-Based Compensation Cost | 113 | 101
Share-Based Payment Arrangement, Option [Member] |  |
Share-Based Compensation Cost | $ 615 | $ 438

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