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INCOME TAXES - Summary of components of the net deferred tax asset and liabilities (Details) - USD ($)
Dec. 31, 2020
Dec. 31, 2019
Deferred Tax Assets:    
Allowance for loan losses $ 1,666,000 $ 1,471,000
Provision for unfunded commitments 27,000 26,000
Deferred compensation 251,000 230,000
Contributions 0 1,000
Accrued rent expense 95,000 0
Operating lease liabilities 318,000 349,000
Finance lease liabilities 18,000 0
Loan purchase accounting 0 14,000
Limited partnership investments 252,000 242,000
Impairment loss on securities 4,000 4,000
Writedowns on OREO properties 2,000 3,000
Deferred health insurance 17,000 0
Capital and net operating loss carry forwards 88,000 70,000
Valuation allowance related to state net operating losses (88,000) (70,000)
Total 2,650,000 2,340,000
Deferred Tax Liabilities:    
Net unrealized gains on debt securities available-for-sale 3,421,000 1,122,000
Loan fees and costs 171,000 288,000
Net unrealized gains on marketable equity securities 262,000 345,000
Operating lease right-of-use assets 318,000 322,000
Accumulated depreciation 307,000 363,000
Accretion 18,000 32,000
Mortgage servicing rights 42,000 49,000
Intangibles 257,000 257,000
Total 4,796,000 2,778,000
Net Deferred Tax Liability $ (2,146,000) $ (438,000)