v3.26.1
INCOME TAXES (Details 3) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets:    
Allowance for credit losses $ 2,950 $ 2,813
Unfunded Commitments 113 103
Excess tax basis of deductible intangible assets 14 26
Net operating loss carry forward 1,001 997
Unrealized losses on available-for-sale securities 2,667 4,191
Unrealized losses on held-to-maturity securities 2,225 2,557
Compensation expense deferred for tax purposes 1,622 1,528
Deferred loss on other-than-temporary-impairment charges 5 5
Origination Income & Costs 491 439
Other Real Estate Owned 227 228
Accrued bonuses and vacation 330 76
Other 579 42
Total deferred tax asset 12,224 13,025
Valuation reserve (1,077) (1,073)
Total deferred tax asset net of valuation reserve 11,147 11,952
Liabilities:    
Tax depreciation in excess of book depreciation 657 668
Excess financial reporting basis of assets acquired 830 863
Total deferred tax liabilities 1,487 1,531
Net deferred tax asset recognized $ 9,660 $ 10,421