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Note 13 - Income Taxes - Effects of Temporary Differences of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 1,228 | $ 1,197
Deferred compensation | 1,064 | 1,045
Deferred commissions and fees | 308 | 313
Impairment of other real estate owned | 99 | 532
Federal net operating loss carryforwards | 1,549 | 1,486
State net operating loss carryforwards | 280 | 288
Federal alternative minimum tax and general business credits carryforwards | 167 | 340
Unrealized loss on securities available-for-sale | 797 | 400
Other | 621 | 418
Total gross deferred tax assets | 6,113 | 6,019
Deferred tax liabilities: |  |
Premises and equipment | 888 | 214
Core deposit intangible | 463 |
Limited partnerships | 122 | 81
Cash flow hedges |  | 111
Other | 31 | 24
Total gross deferred tax liabilities | 1,504 | 430
Net deferred tax asset, included in other assets | $ 4,609 | $ 5,589

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