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INCOME TAXES - Summary of components of the net deferred tax asset and liabilities (Details) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Deferred Tax Assets:    
Allowance for loan losses $ 1,823,000 $ 1,666,000
Provision for unfunded commitments 37,000 27,000
Deferred compensation 260,000 251,000
Contributions 8,000 0
Accrued rent expense 100,000 95,000
Operating lease liabilities 315,000 318,000
Finance lease liabilities 3,000 18,000
Limited partnership investments 283,000 252,000
Impairment loss on securities 4,000 4,000
Writedowns on OREO properties 0 2,000
Deferred health insurance 37,000 17,000
Capital and net operating loss carry forwards 438,000 88,000
Valuation allowance related to state net operating losses (438,000) (88,000)
Total 2,870,000 2,650,000
Deferred Tax Liabilities:    
Net unrealized gains on debt securities available-for-sale 2,017,000 3,421,000
Loan fees and costs 164,000 171,000
Net unrealized gains on marketable equity securities 354,000 262,000
Operating lease right-of-use assets 315,000 318,000
Accumulated depreciation 300,000 307,000
Accretion 41,000 18,000
Mortgage servicing rights 53,000 42,000
Intangibles 257,000 257,000
Total 3,501,000 4,796,000
Net Deferred Tax Liability $ (631,000) $ (2,146,000)