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INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred income tax assets:    
Funded credit loss reserves $ 6,371 $ 5,268
Unfunded credit loss reserves 324 0
Deferred compensation 1,445 1,269
Intangible assets created from asset purchase 22 28
Loans purchased at a premium 18 34
Restricted stock 317 248
Deferred origination fees 1,612 1,348
Net loss on fair market adjustments 7 130
Employee retention credit 1,016 0
Unrealized loss on securities available for sale 2,944 3,882
Other 36 0
Deferred tax assets, gross 14,112 12,207
Deferred income tax liabilities:    
Loans purchased at a discount 90 96
Depreciation 174 239
Intangible assets created from stock purchase 235 321
Investment tax credit 230 142
Other 0 27
Deferred tax liabilities, gross 729 825
Net deferred income tax asset $ 13,383 $ 11,382