v3.25.4
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Allowance for credit losses on loans $ 14,687 $ 14,380
Lease accounting 8,363 8,979
Defined postretirement benefit obligation 7,583 7,451
Accrued expenses 5,510 3,241
Stock compensation 1,427 1,647
Securities available-for-sale 0 1,483
Premises and equipment 1,230 1,267
State income taxes 1,688 1,266
Federal net operating loss carryforwards 894 1,148
California net operating loss carryforwards 986 986
Nonaccrual interest 59 97
Split-dollar life insurance benefit plan 79 75
Other 225 296
Total deferred tax assets 42,731 42,316
Deferred tax liabilities:    
Lease accounting (8,363) (8,979)
Loan fees (2,385) (2,265)
Prepaid expenses (757) (1,531)
Securities available-for-sale (159) 0
Intangible liabilities (1,002) (1,337)
FHLB stock (156) (156)
I/O strips (5) (19)
Other (213) (212)
Total deferred tax liabilities (13,040) (14,499)
Net deferred tax assets $ 29,691 $ 27,817