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Note 6 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 5,128 | $ 5,686
Deferred compensation | 374 | 356
Unrealized depreciation on securities available-for-sale. | 18,319 | 16,285
Net operating loss | 6,120 | 6,546
Tax credits | 673 | 683
Nonaccrual loan interest income | 173 | 99
Share based compensation | 267 | 293
Unqualified deferred compensation plan | 60 | 67
Accrued compensation | 241 | 260
Purchase accounting | 548 | 426
Deferred loan costs, net of fees | 432 | 337
Lease liability | 3,916 | 87
Other | 213 | 267
Total deferred tax assets | 36,464 | 31,392
Deferred tax liabilities: |  |
Depreciation | (874) | (1,213)
Prepaid expenses | (480) | (491)
Mortgage servicing rights | (217) | (249)
Deferred stock dividends | (122) | (119)
Goodwill | (701) | (608)
Partnership | (254) | (383)
Lease right of use | (4,124) | (83)
Other | (174) | (118)
Total deferred tax liabilities | (6,946) | (3,264)
Valuation allowance | (63) | (62)
Net deferred tax asset | $ 29,455 | $ 28,066

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