SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of allowance for credit losses on available for sale securities

 Schedule of allowance for credit losses on available for sale securities

	January 1, 2023 As Reported Under ASC 326		December 31, 2022 Pre-ASC 326 Adoption		Impact of ASC 326 Adoption
(Dollars in thousands)
Assets:
Loans, at amortized cost	$	584,613	$	584,613	$	—
Allowance for credit losses on loans:
Real estate secured:
Commercial		2,065		2,364		(299	)
Construction and land development		509		345		164
Residential 1-4 family		2,639		2,364		275
Multifamily		274		262		12
Farmland		228		153		75
Total real estate loans		5,715		5,488		227
Commercial		622		381		241
Agriculture		27		32		(5	)
Consumer and other loans		283		386		(103	)
Unallocated		—		440		(440	)
Total allowance for credit losses for loans		6,647		6,727		(80	)
Deferred tax asset		4,679		4,623		56
Liabilities:
Allowance for credit losses for unfunded commitments		348		—		348

Schedule of estimated useful lives

 Schedule of estimated useful lives

Type	Estimated useful life
Buildings	39 – 40 years
Paving and landscaping	15 years
Computer equipment and software	3 to 5 years
Vehicles	5 years
Furniture and other equipment	5 to 10 years