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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan and lease losses | $ 3,012 | $ 2,826
Supplemental retirement plan | 608 | 482
Investment security basis adjustment | 18 | 18
Nonaccrual interest income | 350 | 355
Accrued compensation | 293 | 244
Lease liability | 1,161 | 1,173
Gross deferred tax assets | 5,442 | 5,098
Deferred tax liabilities: |  |
Premises and equipment | 632 | 709
Net unrealized gain on AFS securities | 920 | 1,139
Net unrealized gain on equity securities | 85 | 41
FHLB stock dividends | 139 | 139
Intangibles | 450 | 414
Mortgage servicing rights | 114 | 100
Deferred origination fees, net | 34 | 50
Acquisition fair value adjustments | 249 | 278
Right of use assets | 1,126 | 1,151
Other | 0 | 4
Gross deferred tax liabilities | 3,749 | 4,025
Net deferred tax assets | $ 1,693 | $ 1,073

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