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INCOME TAXES (Details 3) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Assets: |  |
Allowance for loan losses | $ 1,426 | $ 1,353
Excess tax basis of deductible intangible assets | 261 | 391
Excess tax basis of assets acquired |  | 8
Net operating loss carry forward | 794 | 852
Unrealized loss on available-for-sale securities |  | 471
Compensation expense deferred for tax purposes | 1,054 | 1,015
Deferred loss on other-than-temporary-impairment charges | 5 | 5
Tax credit carry-forwards | 74 | 4
Other | 397 | 438
Total deferred tax asset | 4,011 | 4,537
Valuation reserve | 825 | 773
Total deferred tax asset net of valuation reserve | 3,186 | 3,764
Liabilities: |  |
Tax depreciation in excess of book depreciation | 303 | 310
Excess financial reporting basis of assets acquired | 1,057 | 1,139
Unrealized gain on available-for-sale securities | 811 |
Total deferred tax liabilities | 2,171 | 1,449
Net deferred tax asset recognized | $ 1,015 | $ 2,315

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