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FAIR VALUE MEASUREMENTS (Tables)
9 Months Ended
Sep. 30, 2025
Fair Value Disclosures [Abstract]  
SCHEDULE OF ASSETS OR LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

Assets or liabilities measured at fair value on a recurring basis were as follows:

 SCHEDULE OF ASSETS OR LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS

                         
(Dollars in thousands)  September 30, 2025   December 31, 2024 
Description  Level 1   Level 2   Level 3   Level 1   Level 2   Level 3 
Mortgage loans held for sale  $-   $

8,923

   $-   $-   $6,925   $- 
Interest rate lock commitment derivative   -    -    240    -    -    18 
SCHEDULE OF A ROLL FORWARD OF THE LEVEL 3 VALUATION FINANCIAL INSTRUMENTS

A roll forward of the level 3 valuation financial instruments was as follows:

 

(Dollars in thousands)  September 30, 2025   December 31, 2024 
Balance, beginning of year  $18   $124 
Change in fair value in gain on sale of loans, net   222    (106)
Balance, end of period  $240   $18