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NET DEFERRED TAX ASSET AND INCOME TAXES - Components of net deferred tax assets (Details) - Components of net deferred tax assets - USD ($)
$ in Thousands
Dec. 31, 2019
Dec. 31, 2018
Allowance for loan losses $ 2,174 $ 1,916
Interest on non-performing loans 244 233
Accrued deferred compensation 493 334
Post-retirement benefits 11 11
Other real estate owned write-downs 30
Restricted stock awards 220 162
Net unrealized holding loss on available-for-sale securities 58
Write-down of securities 2 4
Other 139 282
Gross deferred tax assets 3,313 3,000
Deferred loan costs, net (329) (344)
Mark-to-market purchase accounting adjustments (44) (37)
Goodwill and core deposit intangible asset (570) (545)
Accelerated depreciation (703) (698)
Other real estate owned write-downs (45)
Mortgage servicing rights (58) (55)
Net unrealized holding gain on available-for-sale securities (360)
Gross deferred tax liabilities (2,064) (1,724)
Net deferred tax asset $ 1,249 $ 1,276