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v3.24.1

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Federal NOL carryforward benefit | $ 3,247 | $ 3,321
NOL write-off for Sec 382 Limit | (3,247) | (3,258)
Capitalized cost temporary item | 10,237 | 3,023
State NOL carryforward benefit | 2,803 | 3,128
Unrealized loss AFS securities | 5,608 | 5,440
CECL transition | 4,228 | 0
Allowance for credit loss | 799 | 2,793
Lease liabilities | 501 | 634
Non-accrual interest | 671 | 907
Merger and acquisition | 154 | 171
Accrued expenses | 82 | 80
Goodwill and intangible | 369 | 104
Depreciation of premises and equipment | 158 | 120
Other | 12 | 25
Gross deferred tax assets | 25,622 | 16,488
Total deferred tax assets | 25,622 | 16,488
Deferred tax liabilities: |  |
Expected credit loss for unfunded commitments | (663) | 0
Right-of-use assets | (469) | (597)
Prepaid Expenses | (343) | (337)
Other | (13) | (27)
Gross deferred tax liabilities | (1,488) | (961)
Net deferred tax asset | $ 24,134 | $ 15,527

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