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Note 12 - Income Taxes - Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Allowance for credit losses | $ 3,641 | $ 2,624
Acquisition accounting adjustments, net | 450 | 420
Post-retirement benefits | 333 | 214
Core deposit intangible | 0 | 232
Unvested stock-based compensation | 94 | 87
Reserve for letter of credit losses | 18 | 44
Limited partnership investments | 2 | 39
Lease liability | 425 | 69
Unrealized loss on securities available for sale | 5,534 | 5,495
NOL carryover - acquired from Fincastle | 1,207 | 1,337
Loan origination fees, net | 2,937 | 241
Total deferred tax assets | 14,641 | 10,802
Depreciation | 1,043 | 638
Right of use asset | 421 | 69
Investment in partnerships | 70 | 0
Core deposit intangible | 2,937 | 0
Cash flow hedges | 565 | 523
Total deferred tax liabilities | 5,036 | 1,230
Net deferred tax assets | $ 9,605 | $ 9,572

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