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Note 11 - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets    
Allowance for loan losses $ 2,212,000 $ 2,349,000
Net unrealized holding losses on investment securities available-for-sale 21,565,000 994,000
Fair value adjustment on equity securities 10,000 0
Non-accrual interest income 52,000 32,000
Leasing liability 678,000 788,000
Deferred revenue 7,000 23,000
Incurred but not reported medical expense 28,000 31,000
Bonus 128,000 248,000
Other 48,000 54,000
Total deferred tax assets 24,728,000 4,519,000
Deferred tax liabilities    
Deferred loan income 459,000 430,000
Depreciation 225,000 295,000
Mortgage servicing rights 98,000 110,000
Fair value adjustment on equity securities 0 286,000
Prepaid expenses 232,000 214,000
Right of use asset 611,000 719,000
Other 18,000 16,000
Total deferred tax liabilities 1,643,000 2,070,000
Valuation allowance 8,000 0
Net deferred tax asset $ 23,077,000 $ 2,449,000