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v3.25.1

Deferred Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
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Deferred tax assets: |  |
Credit losses not currently deductible | $ 5,127 | $ 4,985
Deferred compensation | 1,692 | 1,757
Depreciation | 278 | 92
Accrued reserves | 248 | 0
Write-down on other real estate owned | 291 | 291
Unrealized gain on retirement obligation | 63 | 56
Deferred loss ASC 825 – fair value option | 354 | 159
Unrealized loss on available for sale securities | 6,613 | 6,835
Interest on nonaccrual loans | 1,733 | 1,513
Lease liability | 1,006 | 458
Other | 751 | 848
Total deferred tax assets | 18,156 | 16,994
Deferred tax liabilities: |  |
State tax | (636) | (596)
FHLB dividend | (46) | (46)
Loss on limited partnership investments | (841) | (650)
Fair value adjustments for purchase accounting | (93) | (93)
Unrealized loss on TRUPs | (471) | (579)
Deferred loan costs | (567) | (414)
Prepaid expenses | (106) | (135)
Right-of-use asset | (977) | (426)
Total deferred tax liabilities | (3,737) | (2,939)
Net deferred tax assets | $ 14,419 | $ 14,055

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