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FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2026
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:

 

Description  Level 1   Level 2   Level 3   Level 1   Level 2   Level 3 
(Dollars in thousands)  June 30, 2026   December 31, 2025 
Description  Level 1   Level 2   Level 3   Level 1   Level 2   Level 3 
Mortgage loans held for sale  $-   $10,838   $-   $-   $15,072   $- 
Interest rate lock commitment derivative   -    -    285    -    -    232 
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)  June 30, 2026   December 31, 2025 
Balance, beginning of year  $232   $18 
Change in fair value in gain on sale of loans, net   53    214 
Balance, end of period  $285   $232