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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan and lease losses | $ 2,826 | $ 1,288
Supplemental retirement plan | 482 | 469
Investment security basis adjustment | 18 | 18
Nonaccrual interest income | 355 | 297
Accrued compensation | 244 | 244
Deferred origination fees, net | 0 | 30
Lease liability | 1,173 | 1,051
Gross deferred tax assets | 5,098 | 3,397
Deferred tax liabilities: |  |
Premises and equipment | 709 | 583
Net unrealized gain on AFS securities | 1,139 | 490
Net unrealized gain on equity securities | 41 | 62
FHLB stock dividends | 139 | 139
Intangibles | 414 | 378
Mortgage servicing rights | 100 | 82
Deferred origination fees, net | 50 | 0
Acquisition fair value adjustments | 278 | 253
Right of use assets | 1,151 | 1,032
Other | 4 | 4
Gross deferred tax liabilities | 4,025 | 3,023
Net deferred tax assets | $ 1,073 | $ 374

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