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Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2025

Fair Value Measurements [Abstract]

Fair Value Assets Measured On Recurring Basis

			Carrying Value at September 30, 2025
			Quoted Prices		Significant
			in Active		Other		Significant
	Balance as of		Markets for		Observable		Unobservable
(dollars in thousands)	September 30,		Identical Assets		Inputs		Inputs
Description	2025		(Level 1)		(Level 2)		(Level 3)
U.S. agency obligations	$ 76,200		$ -		$ 76,200		$ -
Mortgage-backed securities	58,309		-		58,309		-
Municipals	53,145		-		53,145		-
Corporates	14,852		-		14,852		-
Total available-for-sale securities	$ 202,506		$ -		$ 202,506		$ -
IRLCs - asset	136		-		-		136
Total assets at fair value	$ 202,642		$ -		$ 202,506		$ 136
			Carrying Value at December 31, 2024
			Quoted Prices		Significant
			in Active		Other		Significant
	Balance as of		Markets for		Observable		Unobservable
(dollars in thousands)	December 31,		Identical Assets		Inputs		Inputs
Description	2024		(Level 1)		(Level 2)		(Level 3)
U.S. agency obligations	$ 73,060		$ -		$ 73,060		$ -
Mortgage-backed securities	58,973		-		58,973		-
Municipals	41,561		-		41,561		-
Corporates	14,322		-		14,322		-
Total available-for-sale securities	$ 187,916		$ -		$ 187,916		$ -
IRLCs - asset	42		-		-		42
Total assets at fair value	$ 187,958		$ -		$ 187,916		$ 42

Quantitative Information About Assets Measured At Fair Value Level

Quantitative information about Level 3 Fair Value Measurements for September 30, 2025
(dollars in thousands)
	Fair Value			Valuation Technique(s)		Unobservable Input		Range
Assets
IRLCs – asset	$	136		Market approach		Range of pull through rate		70% - 100% (85%)

(1) Weighted based on the relative value of the instruments

Quantitative information about Level 3 Fair Value Measurements for December 31, 2024
(dollars in thousands)
	Fair Value			Valuation Technique(s)		Unobservable Input		Range (Weighted Average) (1)
Assets
IRLCs - asset	$	42		Market approach		Range of pull through rate		70% - 100% (85%)

Fair Value Carrying And Notional Amounts

			Fair Value Measurements at September 30, 2025 using
	Carrying
Assets	Amounts		(Level 1)		(Level 2)		(Level 3)		Balance
Cash and due from banks	$             28,450		$             28,450		$                      -		$                      -		$             28,450
Federal funds sold	57,001		57,001		-		-		57,001
Securities
Available-for-sale	202,506		-		202,506		-		202,506
Held-to-maturity, net	3,594		-		3,308		-		3,308
Restricted stock	1,828		-		1,828		-		1,828
Loans, net (1)	653,288		-		-		640,567		640,567
Loans held for sale	3,766		-		3,766		-		3,766
Interest receivable	3,001		-		3,001		-		3,001
BOLI	23,480		-		23,480		-		23,480
Derivatives - IRLCs	136		-		-		-		136
Liabilities
Checking, money market, savings and NOW	$           680,958		$                      -		$ 680,958		$                      -		$           680,958
Time deposits	238,838		-		238,884		-		238,884
Other borrowings	8,836		-		8,437		-		8,437
Interest payable	1,292		-		1,292		-		1,292

‎

Note 5 – Fair Value Measurements (continued)

			Fair Value Measurements at December 31, 2024 using
	Carrying
Assets	Amounts		(Level 1)		(Level 2)		(Level 3)		Balance
Cash and due from banks	$             23,287		$             23,827		$                      -		$                      -		$             23,827
Federal funds sold	50,022		50,022		-		-		50,022
Securities									-
Available-for-sale	187,916		-		187,916		-		187,916
Held-to-maturity	3,606		-		3,170		-		3,170
Restricted stock	1,821		-		1,821		-		1,821
Loans, net (1)	636,552		-		-		613,984		613,984
Loans held for sale	3,616		-		3,616		-		3,616
Interest receivable	3,065		-		3,065		-		3,065
Cash value - bank owned life insurance	22,907		-		22,907		-		22,907
Derivatives - IRLCs	42		-		-		42		42
Liabilities
Checking, money market, savings and NOW	$           651,895		$                      -		$           651,895		$                      -		$           651,895
Time deposits	230,509				230,027				$           230,027
Capital notes	10,048		-		9,836		-		9,836
Other borrowings	9,300		-		8,929		-		8,929
Interest payable	722		-		722		-		722

(1) Carrying amount is net of unearned income and the ACL.

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- Definition

Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-103

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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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
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Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

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