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Note 13 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan and lease losses | $ 2,921 | $ 3,012
Supplemental retirement plan | 932 | 608
Investment security basis adjustment | 18 | 18
Nonaccrual interest income | 319 | 350
Accrued compensation | 328 | 293
Deferred origination fees, net | 26 | 0
Net unrealized loss on AFS securities | 5,886 | 0
Lease liability | 952 | 1,161
Acquisition fair value adjustments | 728 | 0
Net operating losses | 366 | 0
Other | 252 | 0
Gross deferred tax assets | 12,728 | 5,442
Deferred tax liabilities: |  |
Premises and equipment | 1,123 | 632
Net unrealized gain on AFS securities | 0 | 920
Net unrealized gain on equity securities | 48 | 85
FHLB stock dividends | 242 | 139
Intangibles | 474 | 450
Mortgage servicing rights | 435 | 114
Deferred origination fees, net | 0 | 34
Acquisition fair value adjustments | 0 | 249
Right of use assets | 928 | 1,126
Other | 24 | 0
Gross deferred tax liabilities | 3,274 | 3,749
Net deferred tax assets | $ 9,454 | $ 1,693

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