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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Cash Flow, Supplemental Disclosures | The Company adopted ASU No. 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures ("ASU 2023-09") on January 1, 2025 on a prospective basis. Cash Taxes Paid in Current Period
| Year ended December 31,
(dollars in thousands) | 2025
Federal | $ | 4,210 |
States |
Other | 226 |
Foreign | — |
Total | $ | 4,436 |
Schedule of Income Tax Expense in the Consolidated Statements of Income | The provision for income taxes from continuing operations consists of the following components:
| Year ended December 31,
(dollars in thousands) | 2025
Current |
Federal | $ | 4,607 |
State | 211 |
Total current tax provision | 4,818 |
Deferred |
Federal | 1,699 |
State | 365 |
Total deferred tax provision | 2,064 |
Total tax provision from continuing operations* | $ | 6,882 |
*The Company does not have pretax income from continuing foreign operations or foreign tax expense. Components of Tax Expense
| Year ended December 31,
(dollars in thousands) | 2024 |  |
Current federal expense | $ | 4,808 |  |  |
Deferred federal expense | 759 |  |  |
Federal income tax expense | 5,567 |  |  |
Current state expense | 136 |  |  |
Deferred state expense | (4) |  |  |
State income tax expense | 132 |  |  |
Provision for income taxes | $ | 5,699 |  |  |
Schedule of Reconciliation of Income Tax | Income tax expense for the years ended December 31, 2025, 2024 and 2023 differed from the federal statutory rate applied to income before income taxes for the following reasons in accordance with ASU 2023-09:
| Year ended December 31,
| 2025
(dollars in thousands) |  |  |
U.S. Federal statutory tax rate | $ | 7,379 |  |  | 21.00 | %
State and local income taxes, net of federal income tax effect (a) | 455 |  |  | 1.30 |
Nontaxable or nondeductible items |  |  |
BOLI income | (373) |  |  | (1.06) |
Tax-exempt interest | (491) |  |  | (1.40) |
Other | (88) |  |  | (0.18) |
Total | $ | 6,882 |  |  | 19.66 | %
(a) State taxes in Georgia made up the majority (greater than 50%) of the tax effect in this category. Income tax expense for the year ended December 31, 2024 differed from the federal statutory rate applied to income before income taxes for the following reasons before the adoption of ASU-09:
| Year ended December 31,
(dollars in thousands) | 2024 |  |
Tax at U.S. statutory rate | $ | 6,209 |  |  |
Increase (decrease) resulting from: |  |  |
State income tax expense, net of federal | 104 |  |  |
Tax-exempt interest | (128) |  |  |
Income in cash value of bank owned life insurance | (362) |  |  |
Tax-exempt insurance premiums | (218) |  |  |
Other items, net | 94 |  |  |
Income tax expense | $ | 5,699 |  |  |
Schedule of Components of Deferred Income Taxes | The tax effects of temporary differences result in deferred tax assets and liabilities as presented below:
| December 31,
(dollars in thousands) | 2025 |  | 2024
Deferred Tax Assets |  |  |
Allowance for credit losses | $ | 4,576 |  |  | $ | 4,751 |
Lease liability | 2,571 |  |  | 330 |
Net operating loss carryforwards | 1,927 |  |  | 1,276 |
Tax credit carryforwards | 937 |  |  | 688 |
Deferred compensation | 296 |  |  | 233 |
Unrealized loss on securities available for sale | 11,599 |  |  | 16,443 |
Restricted stock | 122 |  |  | 178 |
Investment in partnerships | — |  |  | 39 |
Unrealized loss on hedging investments | 166 |  |  | — |
Nonaccrual interest | 875 |  |  | 694 |
Allowance for unfunded commitments | 236 |  |  | 203 |
Purchase accounting adjustments | 1,575 |  |  | — |
Other | — |  |  | 103 |
Total deferred tax assets | 24,880 |  |  | 24,938 |
Deferred Tax Liabilities |  |  |
Premises and equipment | 1,462 |  |  | 659 |
Right of use lease asset | 2,553 |  |  | 307 |
Purchase accounting adjustments | — |  |  | 1,773 |
Core deposit intangible | 1,095 |  |  | 120 |
Investment in partnerships | 43 |  |  | — |
Unrealized gain on hedging investments | — |  |  | 188 |
Other | 145 |  |  | — |
Total deferred tax liabilities | 5,298 |  |  | 3,047 |
Net deferred tax assets | $ | 19,582 |  |  | $ | 21,891 |

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