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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)
 12 Months Ended
Dec. 31, 2025
FAIR VALUE OF FINANCIAL INSTRUMENTS [Abstract]  
Assets Measured at Fair Value on a Recurring Basis
The following tables present the assets reported on the consolidated balance sheet at their fair value on a recurring basis as of December 31, 2025 and 2024 (in thousands) by level within the fair value hierarchy. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

2025
  
Level I
    
Level II
    
Level III
    
Total
  
Fair value measurements on a recurring basis:
                        
Assets
                        
Equity securities
  
$
1,815
    
$
-
    
$
-
    
$
1,815
  
Available for sale securities:
                                
U.S. Agency securities
    
-
      
49,755
      
-
      
49,755
  
U.S. Treasuries securities
     -
       82,654      
-
      
82,654
  
Obligations of state and political subdivisions
    
-
      
115,886
      
-
      
115,886
  
Corporate obligations
    
-
      
11,297
      
-
      
11,297
  
Mortgage-backed securities in government sponsored entities
    
-
      
185,149
      
-
      
185,149
  
Other Assets
                                
Derivative instruments
    
-
      
6,587
      
340
      
6,927
  
Liabilities
                                
Derivative instruments
    
-
      
(4,100
)
    
-
      
(4,100
)

2024
  
Level I
    
Level II
    
Level III
    
Total
  
Fair value measurements on a recurring basis:
                                
Assets
                                
Equity securities
  
$
1,747
    
$
-
    
$
-
    
$
1,747
  
Available for sale securities:
                                
U.S. Agency securities
    
-
      
53,487
      
-
      
53,487
  
U.S. Treasuries securities
     -
      
120,502
      
-
      
120,502
  
Obligations of state and political subdivisions
    
-
      
94,902
      
-
      
94,902
  
Corporate obligations
    
-
      
10,438
      
-
      
10,438
  
Mortgage-backed securities in government sponsored entities
    
-
      
146,583
      
-
      
146,583
  
Other Assets
                                
Derivative instruments
    
-
      
10,053
      
317
      
10,370
  
Liabilities
                                
Derivative instruments
    
-
      
(5,817
)
    
-
      
(5,817
)
Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Level 3)
The following tables represent assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at December 31, 2025 and 2024 (in thousands):

   
Level 3
  
 
  
IRLC - Asset
    
IRLC - Liability
  
Beginning Balance: December 31, 2024
  
$
317
    
$
-
  
Total gains (losses) (unrealized): Included in other comprehensive loss
    
-
      
-
  
Total (loss) gains included in earnings and held at reporting date
    
23
      
-
  
Purchases, sales and settlements
    
-
      
-
  
Transfers out of Level 3
    
-
      
-
  
Ending Balance December 31, 2025
  
$
340
    
$
-
  
Change in unrealized (losses) gains for the period included in earnings (or changes in net assets) for assets held as of December 31, 2025
  
$
23
      
-
  
Change in unrealized losses for the period included other comprehensive loss for assets held as of December 31, 2025
  
$
-
      
-
  
   
Level 3
  
   
IRLC - Asset
    
IRLC - Liability
  
Beginning Balance: December 31, 2023
  
$
324
    
$
-
  
Total gains (losses) (unrealized): Included in other comprehensive loss
    
-
      
-
  
Total (loss) gains included in earnings and held at reporting date
    
(7
)
    
-
  
Purchases, sales and settlements
    
-
      
-
  
Transfers out of Level 3
    
-
      
-
  
Ending Balance December 31, 2024
  
$
317
    
$
-
  
Change in unrealized (losses) gains for the period included in earnings (or changes in net assets) for assets held as of December 31, 2024
  
$
(7
)
    
-
  
Change in unrealized losses for the period included other comprehensive loss for assets held as of December 31, 2024
  
$
-
      
-
  
Significant Unobservable Inputs Used in Fair Value Measurement Process
Significant unobservable inputs for assets and liabilities measured at fair value on a recurring basis at December 31, 2025 and 2024 (dollars in thousands):
2025
  
Fair Value
  
Valuation Technique(s)
Unobservable input
  
Range
    
Weighted average
  
Measured at Fair Value on a Recurring Basis:
                      
Net derivative asset and liability:
                      
IRLC
    
340
  
Discounted cashflows
Pull-though rates
    
75.39%-97.16
%
    
85.90
%

2024
  








 
Measured at Fair Value on a Recurring Basis:
                      
Net derivative asset and liability:
                      
IRLC
    
317
  
Discounted cashflows
Pull-though rates
    
76.35%-100.00
%
    
89.65
%
The following table provides a listing of the significant unobservable inputs used in the fair value measurement process for items valued utilizing level III techniques (dollars in thousands).

Quantitative Information about Level 3 Fair Value Measurements
2025
  
Fair Value
  
Valuation Technique(s)
Unobservable input
  
Range
    
Weighted average
  
Collateral dependent loans
    
8,628
  
Appraised Collateral Values
Discount for time since appraisal
    
0-100%

   
32.18%

         
Selling costs
    
8%-10%

   
9.43%

         
Holding period
  
1 - 12 months
    
11.62 months
  
                             
Other real estate owned
    
2,358
  
Appraised Collateral Values
Discount for time since appraisal
    
7.5%

   
7.50%


2024
  
Fair Value
  
Valuation Technique(s)
Unobservable input
  
Range
    
Weighted average
  
Collateral dependent loans
    
3,579
  
Appraised Collateral Values
Discount for time since appraisal
    
0-100%

   
36.67%

         
Selling costs
    
4%-12%

   
7.05%

         
Holding period
  
1 - 12 months
    
11.04 months
  
                             
Other real estate owned
    
2,486
  
Appraised Collateral Values
Discount for time since appraisal
    
20-32%

   
31.32%

Assets Measured at Fair Value on Non-recurring Basis
Assets measured at fair value on a nonrecurring basis as of December 31, 2025 and 2024 (in thousands) are included in the table below:

2025
  
Level I
    
Level II
    
Level III
    
Total
  
Collateral dependent loans
  
$
-
    
$
-
    
$
8,628
    
$
8,628
  
Other real estate owned
    
-
      
-
      
2,358
      
2,358
  
2024
  
Level I
    
Level II
    
Level III
    
Total
  
Collateral dependent loans
  
$
-
    
$
-
    
$
3,579
    
$
3,579
  
Other real estate owned
    
-
      
-
      
2,486
      
2,486
  
Carrying Amount and Fair Value of Financial Instruments
The carrying amount and fair value of the Company’s financial instruments that are not required to be measured or reported at fair value on a recurring basis are as follows (in thousands):

December 31, 2025
  
Carrying
Amount
    
Fair Value
    
Level I
    
Level II
    
Level III
  
Financial assets:
                              
Interest bearing time deposits with other banks
  
$
3,820
    
$
3,802
    
$
-
    
$
-
    
$
3,802
  
Loans held for sale
    
9,393
      
9,393
      
-
      
-
      
9,393
  
Net loans
    
2,327,816
      
2,295,926
      
-
      
-
      
2,295,926
  
                                         
Financial liabilities:
                                        
Deposits
    
2,376,979
      
2,375,552
      
1,877,545
      
-
      
498,007
  
Borrowed funds
    
309,448
      
304,486
      
-
      
-
      
304,486
  

December 31, 2024
  












 
Financial assets:
                              
Interest bearing time deposits with other banks
  
$
3,820
    
$
3,820
    
$
-
    
$
-
    
$
3,820
  
Loans held for sale
    
9,607
      
9,607
      
-
      
-
      
9,607
  
Net loans
    
2,291,543
      
2,209,083
      
-
      
-
      
2,209,083
  
                                         
Financial liabilities:
                                        
Deposits
    
2,382,028
      
2,377,438
      
1,842,223
      
-
      
535,215
  
Borrowed funds
    
297,721
      
284,852
      
-
      
-
      
284,952