INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

(Dollars in thousands)	2025			2024
Current income tax expense
Federal	$	2,919		$	2,224
State		283			211
		3,202			2,435
Deferred tax benefit
Federal		(148	)		(275	)
State		(7	)		(11	)
		(155	)		(286	)
Income tax expense	$	3,047		$	2,149

Schedule of reconciliation of income tax expense

	2025						2024
(Dollars in thousands)	Amount			Percent			Amount			Percent
Tax at federal statutory rate	$	2,760			21.0	%	$	2,174			21.0	%
State income taxes, net of federal tax effect1		218			1.7	%		177			1.7	%
Nontaxable or nondeductible items
Nontaxable interest income		(6	)		0.0	%		(1	)		0.0	%
Surrender of bank owned life insurance policy		—			0.0	%		60			0.6	%
Penalty on surrender of bank owned life insurance		—			0.0	%		29			0.3	%
Benefit claim on bank owned life insurance		—			0.0	%		(329	)		-3.2	%
Income from bank owned life insurance		—			0.0	%		(15	)		-0.1	%
Nondeductible expenses		16			0.1	%		13			0.1	%
Other, net		59			0.4	%		41			0.4	%
Total income tax expense	$	3,047			23.2	%	$	2,149			20.8	%
1 The states of Tennessee, West Virginia and North Carolina made up the tax effect in this category.

INCOME TAXES (Details 2)

(Dollars in thousands)	2025		2024
Deferred tax assets
Allowance for credit losses	$	1,939	$	1,828
Deferred compensation		189		118
Self-insured health insurance		189		166
Other real estate owned		15		17
Lease liability		678		771
Unrealized loss on securities available for sale		2,091		3,186
Other		434		364
Total deferred tax assets	$	5,535	$	6,450
Deferred tax liabilities
Prepaid expenses		31		31
Depreciation		462		385
Deferred loan costs		469		428
Right-of-use asset		678		771
Total deferred tax liabilities		1,640		1,615
Net deferred tax assets	$	3,895	$	4,835

Schedule of payments to tax authorities for income taxes

(Dollars in thousands)	2025		2024
Federal	$	2,480	$	2,200
State and local:
Tennessee		104		137
West Virginia		73		40
North Carolina		23		42
Total taxes paid	$	2,680	$	2,419