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INVESTMENT SECURITIES AVAILABLE FOR SALE (Tables) - Old Glory Holding Co [Member]
12 Months Ended
Dec. 31, 2025
SCHEDULE OF ESTIMATED FAIR VALUE OF INVESTMENT SECURITIES

The amortized cost, gross unrealized gains and losses, and estimated fair values of investment securities at December 31 were as follows:

 

   December 31, 2025 
   Amortized
Cost
   Gross Unrealized
Gains
   Gross Unrealized
Losses
   Fair
Value
 
                 
US Treasury notes  $4,198   $5   $                           -   $4,203 
Agency mortgage-backed securities   99,656    6    237    99,425 
Municipal   158    -    2    156 
Agency note   2,000    3    -    2,003 
Agency guaranteed student loan bonds   57,245    2    328    56,919 
                     
Total  $163,257   $16   $567   $162,706 

 

   December 31, 2024 
   Amortized
Cost
   Gross Unrealized
Gains
   Gross Unrealized
Losses
   Fair
Value
 
                 
US Treasury notes  $198   $                           -   $-   $198 
Municipal   236    -    11    225 
                     
Total  $434   $-   $11   $423 
SCHEDULE OF INVESTMENTS CLASSIFIED BY CONTRACTUAL MATURITY DATE
   Amortized
Cost
   Estimated
Fair Value
 
         
Due in 1 year or less  $4,156   $4,157 
Due after one year through five years   2,200    2,205 
Due after five years through ten years   -    - 
Due after ten years   -    - 
    6,356    6,362 
           
Agency mortgage-backed securities   99,656    99,425 
Agency guaranteed student loan bonds   57,245    56,919 
           
Total  $163,257   $162,706 
SCHEDULE OF FAIR VALUE OF FIXED MATURITY SECURITIES

The fair value and unrealized losses of securities available for sale with temporary impairment as of December 31, 2025 and 2024 is shown below:

 

 SCHEDULE OF FAIR VALUE OF FIXED MATURITY SECURITIES 

   Less Than 12 Months   12 Months or Longer   Total 
   Fair
Value
   Unrealized
Losses
   Fair
Value
   Unrealized
Losses
   Fair
Value
   Unrealized
Losses
 
2025                              
                               
US Treasury notes  $-   $-   $-   $-   $-   $- 
Agency mortgage-backed securities   87,693    237    -    -    87,693    237 
Municipal   -    -    156    2    156    2 
Agency notes   -    -    -    -    -    - 
Agency guaranteed student loan bonds   51,585    328    -    -    51,585    328 
                               
Total  $139,278   $565   $156   $2   $139,434   $567 
                               
2024                              
                               
Municipal  $-   $-   $225   $11   $225   $11 
                               
Total  $-   $-   $225   $11   $225   $11 
SCHEDULE OF NUMBER OF SECURITIES WITH UNREALIZED LOSSES

The number of securities with unrealized losses as of December 31, 2025 and 2024 were as follows:

 

   2025   2024 
         
US Treasury notes   -    - 
Agency mortgage-backed securities   19    - 
Municipal   1    2 
Agency notes   -    - 
Agency guaranteed student loan bonds   19    - 
           
Total   39    2 
SCHEDULE OF SALE OF SECURITIES AVAILABLE FOR SALE

Sales of securities available for sale for the years ended December 31, 2025 and 2024 were as follows:

 

 SCHEDULE OF SALE OF SECURITIES AVAILABLE FOR SALE

   2025   2024 
         
Proceeds from sales  $8,532   $- 
Gross gains realized   132    - 
Gross losses realized   -    -