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Income Taxes - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 897 | $ 799
Real estate owned |  | 65
Accrued liabilities | 137 | 150
State income taxes | 36 | 34
Stock compensation | 202 | 165
Net operating loss carryforward | 3,614 | 3,887
Non-accrual loan interest | 1 | 3
Partnership investment | 173 | 140
General business credit | 1,859 | 1,661
Alternative minimum tax credit | 94 | 151
Unrealized appreciation AFS |  | 50
Other | 34 | 28
Total deferred tax assets | 7,047 | 7,133
Deferred tax liabilities: |  |
Section 481 Adjustments to bad debts | (660) | (980)
Deferred loan fees/costs | (797) | (775)
Basis difference on fixed assets | (15) | (35)
Net unrealized appreciation on available-for-sale securities | (59) |
FHLB stock dividends | (266) | (266)
Mortgage servicing rights | (3) | (5)
Prepaid expenses | (27) | (27)
Total deferred tax liabilities | (1,827) | (2,088)
Net deferred tax assets | 5,220 | 5,045
Valuation allowance |  |
Valuation allowance | 0 | 0
Deferred tax assets, net | $ 5,220 | $ 5,045

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