FAIR VALUES (Tables)

6 Months Ended

Jun. 30, 2026

Fair Value Disclosures [Abstract]

Schedule of summary of assets and liabilities measured at fair value

Schedule of summary of assets and liabilities measured at fair value
June 30, 2026 (Dollars in thousands)		Quoted market price in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
(On a recurring basis) Available-for-sale investments
U.S. Treasuries		$	—			$	5,927			$	—
U.S. Government agencies			—				8,944				—
Corporate bonds			—				2,379				—
Municipal securities			—				19,690				—
Mortgage-backed securities			—				45,971				—
Collateralized mortgage obligations – guaranteed			—				15,699				—

(On a non-recurring basis) Other real estate owned			—				—				225
Collateral dependent loans with ACL:
Agriculture			—				—				40
Residential 1-4 Family			—				—				429
Total		$	—			$	98,610			$	694

December 31, 2025 (Dollars in thousands)		Quoted market price in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
(On a recurring basis) Available-for-sale investments
U.S. Treasuries		$	—			$	5,460			$	—
U.S. Government agencies			—				9,159				—
Corporate bonds			—				2,379				—
Municipal securities			—				19,997				—
Mortgage-backed securities			—				46,079				—
Collateralized mortgage obligations – guaranteed			—				13,359				—

(On a non-recurring basis) Other real estate owned			—				—				89
Collateral dependent loans with ACL:
Agriculture			—				—				251
Commercial real estate			—				—				300
Total		$	—			$	96,433			$	640

Schedule of significant unobservable inputs In level 3 assets


(Dollars in thousands)		Fair Value at June 30, 2026		Fair Value at December 31, 2025		Valuation Technique		Significant Unobservable Inputs		General Range of Significant Unobservable Input Values

Collateral dependent loans with ACL:

Commercial real estate	$	—	$	300		Appraised Value		Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell		0 – 18%

Residential 1-4 Family	$	429	$	—		Appraised Value		Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell		0 – 18%

Agriculture	$	40	$	251		Appraised Value/Other estimates from Independent Sources		Discounts to reflect current market conditions, ultimate collectability, and estimated costs to sell		0 – 18%

Other Real Estate Owned	$	225	$	89		Appraised Value/Comparable Sales/Other Estimates from Independent Sources		Discounts to reflect current market conditions and estimated costs to sell		0 – 18%

Schedule of estimated fair value of financial instruments

Schedule of estimated fair value of financial instruments
										Fair Value Measurements
(Dollars in thousands)		Carrying Amount				Fair Value				Quoted market price in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)

June 30, 2026
Financial instruments – assets
Net loans		$	724,045			$	721,922			$	—			$	—			$	721,922
Loans held for sale			1,334				1,367				—				—				1,367

Financial instruments – liabilities
Time deposits			287,978				287,544				—				287,544				—
Borrowed funds			18,986				17,927				—				17,927				—

December 31, 2025
Financial instruments – assets
Net loans		$	701,480			$	697,105			$	—			$	—			$	697,105

Financial instruments – liabilities
Time deposits			294,216				294,244				—				294,244				—
Borrowed funds			18,986				17,132				—				17,132				—