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Note 9 - Income Taxes - Components of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses and deferred fees and costs | $ 2,407 | $ 2,155
Defined benefit pension plan | 0 | 614
Deferred compensation and other liabilities | 1,171 | 889
Net unrealized loss on securities available for sale | 16,506 | 16,629
Accrued expense | 2 | 0
Lease accounting | 275 | 237
Unvested stock-based compensation | 5 | 5
Fair value adjustments to acquired assets | 1,562 | 0
Net operating loss of FCB, acquired | 130 | 0
Total deferred tax assets | 22,058 | 20,529
Deferred tax liabilities: |  |
Defined benefit pension plan | (87) | 0
Fixed assets | (857) | (597)
Goodwill | (1,228) | (1,228)
Core deposit intangibles | (391) | 0
Defined benefit pension plan, prepaid portion | (2,674) | (2,034)
Lease accounting | (269) | (230)
Discount accretion of securities | (175) | (122)
Total deferred tax liabilities | (5,681) | (4,211)
Net deferred tax assets | $ 16,377 | $ 16,318

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