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v3.25.4

Federal Income Taxes - Significant Components of our Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Deferred tax assets |  |
Allowance for credit losses | $ 2,928 | $ 2,715
Deferred compensation | 1,176 | 1,148
Employee benefit plans | 236 | 112
Core deposit premium and acquisition expenses | 0 | 764
Net unrealized losses on AFS securities | 1,913 | 5,529
Net unrecognized actuarial losses on pension plan | 10 | 105
Life insurance death benefit payable | 576 | 497
Contract incentives | 451 | 46
Lease liability | 213 | 273
Other | 505 | 494
Total deferred tax assets | 8,008 | 11,683
Deferred tax liabilities |  |
Prepaid pension cost | (310) | (294)
Premises and equipment | (1,571) | (1,592)
Accretion on securities | (552) | (482)
Core deposit premium and acquisition expenses | (813) | (1,059)
Deferred loan costs, net | (628) | (699)
Right of use asset | (213) | (273)
Other | (576) | (190)
Total deferred tax liabilities | (4,663) | (4,589)
Net deferred tax assets (liabilities) | $ 3,345 | $ 7,094

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