v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
6 Months Ended
Jun. 30, 2026
FAIR VALUE MEASUREMENTS  
Schedule of fair values of assets and liabilities measured on a recurring and nonrecurring basis

Fair values of assets and liabilities measured on a recurring basis at June 30, 2026 and December 31, 2025 follows:

Fair Value Measurements at Reporting Date Using

(Dollars in thousands)

  ​ ​ ​

Fair Value

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2

  ​ ​ ​

 Level 3

June 30, 2026

  ​

  ​

  ​

  ​

Securities available-for-sale:

Mortgage-backed securities

$

44,654

$

-

$

44,654

$

-

Municipal obligations

1,564

-

1,564

-

Total

$

46,218

$

-

$

46,218

$

-

December 31, 2025

  ​

  ​

  ​

  ​

Securities available-for-sale:

Mortgage-backed securities

$

48,888

$

-

$

48,888

$

-

Municipal obligations

1,579

-

1,579

-

Total

$

50,467

$

-

$

50,467

$

-

Fair values of assets and liabilities measured on a nonrecurring basis at June 30, 2026 and December 31, 2025 follows:

Fair Value Measurements at Reporting Date Using

(Dollars in thousands)

  ​ ​ ​

Fair Value

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2

  ​ ​ ​

 Level 3

June 30, 2026

  ​

  ​

  ​

  ​

Loans individually evaluated for credit losses

$

100

$

-

$

-

$

100

Foreclosed assets

5

  ​

-

  ​

-

  ​

5

Total

$

105

$

-

$

-

$

105

December 31, 2025

  ​

Loans individually evaluated for credit losses

$

100

$

-

$

-

$

100

Foreclosed assets

34

-

-

34

Total

$

134

$

-

$

-

$

134

Schedule of significant unobservable inputs and valuation technique

(Dollars in thousands)

  ​ ​ ​

Fair Value

Valuation Technique

Unobservable Inputs

Discount or Range of Discounts

Weighted Average Discount

June 30, 2026

  ​

 

Loans individually evaluated for credit losses

$

100

Third party appraisals

Market discounts and estimated costs to sell

6%

-

30%

26%

Foreclosed assets

5

Sales contract

Estimated costs to sell

6%

6%

December 31, 2025

  ​

 

Loans individually evaluated for credit losses

$

100

Third party appraisals

Market discounts and estimated costs to sell

6%

-

30%

26%

Foreclosed assets

34

Third party appraisals and sales contracts

Market discounts and estimated costs to sell

49%

-

100%

66%

Schedule of estimated fair values of the financial instruments

June 30, 2026

(Dollars in thousands)

  ​ ​ ​

Carrying Amount

  ​ ​ ​

Fair Value

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2   

  ​ ​ ​

Level 3

Financial Assets:

  ​

  ​

  ​

  ​

  ​

Cash and cash equivalents

$

36,982

$

36,982

$

36,982

 

$

-

 

$

-

Investment securities:

 

  ​

 

  ​

 

  ​

 

 

  ​

 

 

  ​

Available-for-sale

 

46,218

 

46,218

 

-

 

 

46,218

 

 

-

Held-to-maturity

 

20,844

 

19,318

 

-

 

 

19,318

 

 

-

Loans receivable, net

 

160,600

 

158,360

 

-

 

 

-

 

 

158,360

Bank-owned life insurance

15,252

15,252

-

15,252

-

Financial Liabilities:

 

  ​

 

  ​

 

  ​

 

 

  ​

 

 

  ​

Deposits

 

196,389

 

195,883

 

141,647

 

 

54,236

 

 

-

Borrowings

 

9,786

 

9,563

 

-

 

 

9,563

 

 

-

December 31, 2025

(Dollars in thousands)

  ​ ​ ​

Carrying Amount

  ​ ​ ​

Fair Value

  ​ ​ ​

Level 1

  ​ ​ ​

Level 2   

  ​ ​ ​

Level 3

Financial Assets:

 

  ​

 

  ​

 

  ​

 

 

  ​

 

 

  ​

Cash and cash equivalents

$

25,205

$

25,205

$

25,205

 

$

-

 

$

-

Investment securities:

 

  ​

 

  ​

 

  ​

 

 

  ​

 

 

  ​

Available-for-sale

 

50,467

 

50,467

 

-

 

 

50,467

 

 

-

Held-to-maturity

 

14,917

 

13,567

 

-

 

 

13,567

 

 

-

Loans receivable, net

 

167,843

 

168,189

 

-

 

 

-

 

 

168,189

Bank-owned life insurance

14,983

14,983

-

14,983

-

Financial Liabilities:

 

  ​

 

  ​

 

  ​

 

 

  ​

 

 

  ​

Deposits

 

185,274

 

184,972

 

126,908

 

 

58,064

 

 

-

Borrowings

 

14,732

 

14,566

 

-

 

 

14,566

 

 

-