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Note 12 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets (liabilities): |  |
Deferred compensation plans | $ 51 | $ 61
Unrealized loss on securities available for sale | 6,701 | 7,247
ACL - loans | 2,297 | 1,845
ACL - unfunded commitments | 32 | 31
Accrued Expenses | 58 | 0
Unrealized loss on equity securities | 252 | 160
Restricted stock | 18 | 26
Interest on nonaccrual loans | 143 | 128
Deferred income | 102 | 160
State tax credit carryforwards | 305 | 381
Other | 6 | 7
Deferred tax assets | 9,965 | 10,046
Depreciation | (890) | (921)
Deferred loan fees and costs | (285) | (236)
FHLB stock dividends | (37) | (37)
Prepaid expenses | (219) | (246)
Acquisition purchase accounting adjustments | (228) | (270)
Other | (23) | (58)
Deferred tax liabilities | (1,682) | (1,768)
Net deferred tax asset | $ 8,283 | $ 8,278

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