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Note 14 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred Compensation $ 897 $ 838
Provision for Credit Losses 2,722 2,420
Reserve for Unfunded Commitments 186 0
Other Real Estate Owned 96 10
Net Fees Deferred for Financial Reporting 58 66
Net Operating Losses 401 464
Unrealized Loss on AFS Securities 11,615 13,230
Tax Credits 268 0
Other 34 41
Total Gross Deferred Tax Assets 16,277 17,069
Less: Valuation Allowance (401) (464)
Total Deferred Tax Assets 15,876 16,605
FHLB Stock Basis Over Tax Basis 72 72
Depreciation 946 812
Prepaid Expenses 202 169
Total Deferred Tax Liability 1,220 1,053
Net Deferred Tax Asset $ 14,656 $ 15,552