v3.25.4
INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets    
Allowance for credit losses $ 13,323 $ 12,470
Unrealized loss on securities AFS 10,700 13,105
Unrealized loss on securities HTM transferred from AFS 2,726 3,396
Incentive compensation 1,839 2,052
Lease liabilities 1,581 1,331
Property and equipment 1,479 1,545
Reserve for unfunded lending commitments 1,142 1,078
Share-based compensation 1,082 861
Deferred compensation 645 621
Non accrual loan interest income 300 128
Unrealized loss on derivative financial instruments 367 551
Loss reimbursement on sold loans reserve 252 260
Other than temporary impairment charge on securities available for sale 147 146
Securities premium amortization 91 831
Gross deferred tax assets 35,674 38,375
Deferred tax liabilities    
Capitalized mortgage loan servicing rights 6,614 9,827
Deferred loan fees 2,256 2,245
Lease right of use asset 1,532 1,254
Purchase premiums, net 443 517
Other 94 69
Gross deferred tax liabilities 10,939 13,912
Deferred tax assets, net $ 24,735 $ 24,463