FAIR VALUES (Tables)

6 Months Ended

Jun. 30, 2025

Fair Value Disclosures [Abstract]

Schedule of summary of assets and liabilities measured at fair value

June 30, 2025 (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	$	—	$	6,846	$	—
U.S. Government Agencies		—		9,779		—
Taxable municipals		—		19,164		—
Corporate bonds		—		2,302		—
Mortgage-backed securities		—		58,658		—
(On a non-recurring basis) Other real estate owned		—		—		57
Collateral dependent loans with ACL:
Agriculture		—		—		277
Total	$	—	$	96,749	$	334

December 31, 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	$	—	$	7,961		—
U.S. Government Agencies		—		8,805	$	—
Taxable municipals		—		18,524		—
Corporate bonds		—		2,253		—
Mortgage-backed securities		—		58,441		—
(On a non-recurring basis) Other real estate owned		—		—		87
Collateral dependent loans with ACL:
Consumer installment and all other loans		—		—		11
Total	$	—	$	95,984	$	98

Schedule of significant unobservable inputs In level 3 assets

(Dollars in thousands)		Fair Value at June 30, 2025		Fair Value at December 31, 2024	Valuation Technique	Significant Unobservable Inputs	General Range of Significant Unobservable Input Values
Collateral dependent loans with ACL:
Agriculture	$	277	$	-	Appraised Value	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Consumer installment and all other		-		11	Appraised Value/Other estimates from Independent Sources	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Other Real Estate Owned	$	57	$	87	Appraised Value/Comparable Sales/Other Estimates from Independent Sources	Discounts to reflect current market conditions and estimated costs to sell	0 – 18%

Schedule of estimated fair value of financial instruments

						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)
June 30, 2025
Financial instruments – assets
Net loans	$	687,867	$	673,725	$	-	$	-	$	673,725
Financial instruments – liabilities
Time deposits		280,010		279,607		-		279,607		-
Borrowed funds		26,986		25,136		-		25,136		-
December 31, 2024
Financial instruments – assets
Net loans	$	649,852	$	633,023	$	-	$	-	$	633,023
Financial instruments – liabilities
Time deposits		268,739		268,509		-		268,509		-
Borrowed funds		24,986		23,071		-		23,071		-