FAIR VALUES (Tables)

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Schedule of summary of assets and liabilities measured at fair value

June 30, 2026 (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	$	—	$	5,927	$	—
U.S. Government agencies		—		8,944		—
Corporate bonds		—		2,379		—
Municipal securities		—		19,690		—
Mortgage-backed securities		—		45,971		—
Collateralized mortgage obligations – guaranteed		—		15,699		—
(On a non-recurring basis) Other real estate owned		—		—		225
Collateral dependent loans with ACL:
Agriculture		—		—		40
Residential 1-4 Family		—		—		429
Total	$	—	$	98,610	$	694

December 31, 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	$	—	$	5,460	$	—
U.S. Government agencies		—		9,159		—
Corporate bonds		—		2,379		—
Municipal securities		—		19,997		—
Mortgage-backed securities		—		46,079		—
Collateralized mortgage obligations – guaranteed		—		13,359		—
(On a non-recurring basis) Other real estate owned		—		—		89
Collateral dependent loans with ACL:
Agriculture		—		—		251
Commercial real estate		—		—		300
Total	$	—	$	96,433	$	640

Schedule of significant unobservable inputs In level 3 assets

(Dollars in thousands)		Fair Value at June 30, 2026		Fair Value at December 31, 2025	Valuation Technique	Significant Unobservable Inputs	General Range of Significant Unobservable Input Values
Collateral dependent loans with ACL:
Commercial real estate	$	—	$	300	Appraised Value	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Residential 1-4 Family	$	429	$	—	Appraised Value	Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell	0 – 18%
Agriculture	$	40	$	251	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	$	225	$	89	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, 2026
Financial instruments – assets
Net loans	$	724,045	$	721,922	$	—	$	—	$	721,922
Loans held for sale		1,334		1,367		—		—		1,367
Financial instruments – liabilities
Time deposits		287,978		287,544		—		287,544		—
Borrowed funds		18,986		17,927		—		17,927		—
December 31, 2025
Financial instruments – assets
Net loans	$	701,480	$	697,105	$	—	$	—	$	697,105
Financial instruments – liabilities
Time deposits		294,216		294,244		—		294,244		—
Borrowed funds		18,986		17,132		—		17,132		—