v3.26.3
Deferred Income Taxes (Notes)
 9 Months Ended
Sep. 30, 2026
Components of Deferred Tax Assets and Liabilities [Abstract]  
Deferred Income Taxes [Text Block] Income Taxes
Net deferred tax assets consisted of the following as of September 30, 2026 and December 31, 2025.

September 30, 2026December 31, 2025
Deferred tax assets:
Allowance for credit losses$7,892 $7,889 
Net unrealized losses on securities available for sale29,188 23,036 
Lease liabilities940 1,019 
Accrued expenses267 236 
Restricted stock unit compensation892 1,041 
State net operating loss carryforward2,498 2,325 
Other 212 200 
41,889 35,746 
Deferred tax liabilities:
Right-of-use assets902 981 
Deferred loan costs235 227 
Net unrealized gains on interest rate swaps1,536 462 
Premises and equipment5,541 5,572 
Other150 254 
8,364 7,496 
Net deferred tax assets before valuation allowance33,525 28,250 
Valuation allowance(2,498)(2,325)
Net deferred tax assets$31,027 $25,925 
The Company has recorded a valuation allowance against the tax effect of the state net operating loss carryforwards, as management believes it is more likely than not that these carryforwards will expire without being utilized. The state net operating loss carryforwards expire in 2026 and thereafter.