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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets (liabilities): |  |
Deferred compensation plans | $ 73 | $ 84
Unrealized loss on securities available for sale | 10,905 | 0
Allowance for loan losses | 1,600 | 1,454
Unrealized loss on equity securities | 112 | 10
Restricted stock | 41 | 46
Interest on nonaccrual loans | 140 | 157
Deferred income | 221 | 280
Other | 9 | 10
Deferred tax assets | 13,101 | 2,041
Unrealized gain on securities available for sale | 0 | (382)
Depreciation | (927) | (963)
Deferred loan fees and costs | (308) | (268)
FHLB stock dividends | (37) | (37)
Prepaid expenses | (407) | (337)
Acquisition purchase accounting adjustments | (317) | (360)
Other | (30) | (23)
Deferred tax liabilities | (2,026) | (2,370)
Deferred tax assets, net | $ 11,075 |
Net deferred tax asset (liability) |  | $ (329)

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