Fair Value (Tables)

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Schedule of Non-financial Instruments Measured at Fair Value on Non-recurring Basis

The following tables present the balances of non-financial instruments measured at fair value on a non-recurring basis as of June 30, 2026, and December 31, 2025:

Quoted Prices

in Active

Markets for

Significant Other

Significant

June 30, 2026

Identical

Observable

Unobservable

Carrying

Estimated

Assets

Inputs

Inputs

Amount

Fair Value

Level 1

Level 2

Level 3

Foreclosed assets, net

$

586

$

586

$

–

$

–

$

586

Individually evaluated loans, net

4,500

4,500

–

–

4,500

Total

$

5,086

$

5,086

$

–

$

–

$

5,086

Quoted Prices

in Active

Markets for

Significant Other

Significant

December 31, 2025

Identical

Observable

Unobservable

Carrying

Estimated

Assets

Inputs

Inputs

Amount

Fair Value

Level 1

Level 2

Level 3

Foreclosed assets, net

$

499

$

499

$

–

$

–

$

499

Individually evaluated loans, net

6,192

6,192

–

–

6,192

Total

$

6,691

$

6,691

$

–

$

–

$

6,691

Schedule of Estimating the Fair Value of Assets and Liabilities Valued on a Nonrecurring Basis

The following methods and assumptions were used by the Company in estimating the fair value of assets and liabilities valued on a nonrecurring basis:

		Estimated Fair Value				Valuation Technique		Unobservable Inputs		Range of Discounts				Weighted Average Discount⁽¹⁾
June 30, 2026
Individually evaluated loans, net		$	4,500			Underlying collateral value, third party appraisals		Collateral discounts and estimated costs to sell		$	0%-100	%			19	%
Foreclosed assets, net		$	586			Underlying collateral value, third party appraisals		Collateral discounts			18	%			18	%

⁽¹⁾	The weighted average discount is calculated by multiplying each asset’s fair value by its discount rate then adding all the weighted values together and dividing the total sum of the combined estimated fair values.

		Estimated Fair Value				Valuation Technique		Unobservable Inputs		Range of Discounts				Weighted Average Discount⁽¹⁾
December 31, 2025
Individually evaluated loans, net		$	6,192			Underlying collateral value, third party appraisals		Collateral discounts and estimated costs to sell			0%-26%				12	%
Foreclosed assets, net		$	499			Underlying collateral value, third party appraisals		Collateral discounts			7	%			7	%

⁽¹⁾	The weighted average discount is calculated by multiplying each asset’s fair value by its discount rate then adding all the weighted values together and dividing the total sum of the combined estimated fair values.

Schedule of Fair Value Estimates for Financial Instruments

The table below is a summary of fair value estimates for financial instruments:

		Level				Carrying Amount [Member]				Estimated Fair Value [Member]				Carrying Amount [Member]				Estimated Fair Value [Member]
						June 30, 2026								December 31, 2025
		Fair Value				Carrying				Estimated				Carrying				Estimated
		Level				Amount				Fair Value				Amount				Fair Value
Financial Assets
Cash and cash equivalents including restricted cash			1			$	3,041			$	3,041			$	3,740			$	3,740
Certificates of deposit			2				2,275				2,275				2,275				2,275
Loans receivable, net			3				73,814				73,814				59,223				59,223
Accrued interest on loans			2				1,488				1,488				1,111				1,111
Financial Liabilities
Refundable prepaid interest			2				986				986				965				965
Loan deposits			2				1,188				1,188				838				838
Notes payable secured, net			2				28,010				28,010				18,445				18,445
Notes payable unsecured, net			2				40,523				40,523				35,774				35,774
Accrued interest payable			2				4,706				4,706				3,595				3,595