v3.25.4
INCOME TAXES - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets    
Allowance for credit losses $ 8,131 $ 7,002
Net operating loss carryforward 144 144
Post-retirement benefit obligations 482 492
Unrealized losses on securities available for sale   835
Deferred compensation 83 77
Lease liabilities 1,070 1,276
Other 922 748
Total deferred tax assets 10,832 10,574
Deferred tax liabilities    
Depreciation (1,420) (1,420)
Net deferred loan origination costs (644) (637)
Prepaid pension (2,426) (2,315)
Prepaid expenses (293) (293)
Unfunded defined benefit and postretirement benefit plan assets (4,487) (2,797)
Unrealized gains on securities available for sale (480)  
ROU assets (995) (1,197)
Other (1,137) (2,198)
Total deferred tax liabilities (11,882) (10,857)
Net deferred tax liability at end of year $ (1,050) $ (283)