v3.25.4
The tax effects of each item that gives rise to deferred taxes are as follows: (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Allowance for credit losses $ 5,929 $ 5,702
Net unrealized loss on available-for-sale securities 5,677 7,962
Lease liability 1,872 2,157
Employee benefit and share-based compensation plans 1,245 1,154
Accrued expenses 876 599
Investment in partnerships 465 202
Nonaccrual interest 229 292
FDIC assessment 110 103
Interest payable 69 90
Purchased mortgage servicing rights 61 66
Other 97 1
Gross deferred tax assets 16,630 18,328
Deferred tax liabilities:    
Lease right-of-use asset (1,791) (2,075)
Deferred loan fees (1,013) (914)
Purchase accounting adjustments, net (633) (774)
Fixed asset depreciation (406) (533)
Other (71) (35)
Gross deferred tax liabilities (3,914) (4,331)
Net deferred tax asset $ 12,716 $ 13,997