FAIR VALUES (Tables)

9 Months Ended

Sep. 30, 2024

Fair Value Disclosures [Abstract]

Schedule of assets and liabilities measured at fair value

September 30, 2024 (Dollars in thousands)	Quoted market price in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
(On a recurring basis) Available-for-sale investments
U.S. Treasuries	$	—	$	11,278	$	—
U.S. Government Agencies		—		8,429		—
Taxable municipals		—		18,571		—
Corporate bonds		—		2,255		—
Mortgage-backed securities		—		56,031		—
(On a non-recurring basis) Other real estate owned		—		—		1,060
Collateral dependent loans with ACL:
Multi-family						79
Total	$	—	$	96,564	$	1,139

December 31, 2023 (Dollars in thousands)	Quoted market price in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
(On a recurring basis) Available-for-sale investments
U.S. Treasuries	$	—	$	10,985	$	—
U.S. Government Agencies		—		8,811		—
Taxable municipals		—		17,859		—
Corporate bonds		—		2,688		—
Mortgage-backed securities		—		49,462		—
(On a non-recurring basis) Other real estate owned		—		—		157
Collateral dependent loans with ACL:
Commercial real estate		—		—		204
Total	$	—	$	89,805	$	361

Schedule of significant unobservable inputs In level 3 assets

(Dollars in thousands)		Fair Value at September 30, 2024		Fair Value at December 31, 2023	Valuation Technique	Significant Unobservable Inputs	General Range of Significant Unobservable Input Values
Collateral dependent loans with ACL:
Commercial real estate	$	-	$	204	Appraised Value	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Multi-family		79		-	Appraised Value	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Other Real Estate Owned	$	1,060	$	157	Appraised Value/Comparable Sales/Other Estimates from Independent Sources	Discounts to reflect current market conditions and estimated costs to sell	0 – 18%

Schedule of reported at fair value on a recurring basis

					Fair Value Measurements
(Dollars in thousands)	Carrying Amount		Fair Value		Quoted market price in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
September 30, 2024
Financial instruments – assets
Net loans	$	638,686	$	619,800	$	—	$	—	$	619,800
Financial instruments – liabilities
Time deposits		277,471		276,771		—		276,771		—
Borrowed funds		36,186		33,734		—		33,734		—
December 31, 2023
Financial instruments – assets
Net loans	$	630,855	$	604,736	$	—	$	—	$	604,736
Financial instruments – liabilities
Time deposits		252,316		249,941		—		249,941		—
Borrowed funds		36,186		34,046		—		34,046		—