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FAIR VALUE MEASUREMENTS (Tables) | 9 Months Ended
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Sep. 30, 2025
Fair Value Measurements [Abstract] |
Schedule of Financial Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis | Level 1 Level 2 Level 3 Total Fair (Dollars in Thousands) Inputs Inputs Inputs Value September 30, 2025 ASSETS: Securities Available for Sale: U.S. Government Treasury $ 273,314 $ - $ - $ 273,314 U.S. Government Agency - 162,685 - 162,685 States and Political Subdivisions - 35,248 - 35,248 Mortgage-Backed Securities - 52,940 - 52,940 Corporate Debt Securities - 45,049 - 45,049 Equity Securities - - 2,145 2,145 Loans Held for Sale - 24,204 - 24,204 Interest Rate Swap Derivative - 3,877 - 3,877 Forward Sales Contracts - 11 - 11 Residential Mortgage Loan Commitments ("IRLCs") - - 607 607 December 31, 2024 ASSETS: Securities Available for Sale: U.S. Government Treasury $ 105,801 $ - $ - $ 105,801 U.S. Government Agency - 143,127 - 143,127 States and Political Subdivisions - 39,382 - 39,382 Mortgage-Backed Securities - 55,477 - 55,477 Corporate Debt Securities - 51,462 - 51,462 Equity Securities - - 2,399 2,399 Loans Held for Sale - 28,672 - 28,672 Interest Rate Swap Derivative - 5,319 - 5,319 Forward Sales Contracts - 96 - 96 Residential Mortgage Loan Commitments ("IRLCs") - - 248 248
Schedule of Financial Instruments with Estimated Fair Values | September 30, 2025 Carrying Level 1 Level 2 Level 3 (Dollars in Thousands) Value Inputs Inputs Inputs ASSETS: Cash $ 68,397 $ 68,397 $ - $ - Fed Funds Sold and Interest Bearing Deposits 397,502 397,502 - - Investment Securities, Held to Maturity 404,659 169,264 224,861 - Other Equity Securities (1) 2,848 - 2,848 - Mortgage Servicing Rights 885 - - 1,412 Loans, Net of Allowance for Credit Losses 2,551,805 - - 2,357,689 LIABILITIES: Deposits $ 3,614,912 $ - $ 2,993,838 $ - Short-Term Borrowings 40,244 - 40,244 - Subordinated Notes Payable 42,582 - 38,971 - Long-Term Borrowings 680 - 680 - December 31, 2024 Carrying Level 1 Level 2 Level 3 (Dollars in Thousands) Value Inputs Inputs Inputs ASSETS: Cash $ 70,543 $ 70,543 $ - $ - Fed Funds Sold and Interest Bearing Deposits 321,311 321,311 - - Investment Securities, Held to Maturity 567,155 361,529 182,931 - Other Equity Securities (1) 2,848 - 2,848 - Mortgage Servicing Rights 933 - - 1,616 Loans, Net of Allowance for Credit Losses 2,622,299 - - 2,457,883 LIABILITIES: Deposits $ 3,671,977 $ - $ 3,046,926 $ - Short-Term Borrowings 28,304 - 28,304 - Subordinated Notes Payable 52,887 - 42,530 - Long-Term Borrowings 794 - 794 - (1) Accounted for under the equity method – not readily marketable securities – reflected in other assets.

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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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