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Note 8 - Income Taxes - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Allowance for credit losses | $ 345 | $ 364
Deferred compensation | 572 | 635
Retirement plans | 258 | 162
Premises held for sale impairment | 101 | 101
Unrealized loss on securities available-for-sale | 2,297 | 3,431
Federal net operating loss carryforwards | 1,564 | 1,405
Other | 0 | 7
State net operating loss carryforwards | 564 | 515
Gross deferred tax assets | 5,701 | 6,620
Valuation allowance | (3,246) | (3,050)
Net deferred tax assets | 2,455 | 3,570
FHLB stock dividends | (101) | (101)
Accumulated depreciation | (57) | (38)
Deferred tax liabilities | (158) | (139)
Net deferred tax asset | $ 2,297 | $ 3,431

X
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