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INCOME TAXES (Tables)

12 Months Ended

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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-Name Accounting Standards Codification
-Section 50
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