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RELATED PARTY TRANSACTIONS
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
RELATED-PARTY TRANSACTIONS

NOTE 15 – RELATED PARTY TRANSACTIONS

At December 31, 2025 and 2024, the Company had loans outstanding to executive officers, directors, significant stockholders and their affiliates (related parties) in the amount of $20,058 and $11,696. Changes during 2025 are listed below.

 

 

2025

 

Balance at January 1, 2025

 

$

11,696

 

New loans/advances

 

 

4,731

 

Added individuals

 

 

8,409

 

Repayments

 

 

(4,778

)

Balance at December 31, 2025

 

$

20,058

 

At December 31, 2025 and 2024, the Company had deposits from executive officers, directors, significant stockholders and their affiliates (related parties) in the amount of $16,404 and $11,652.

 

The Company has a director that is the Chief Executive Officer of a design and construction firm that the Company periodically engages to perform general contractor services. For the years ended December 31, 2025, 2024 and 2023, the Company paid the design and construction firm $6,455, $2,180, and $5,768, and substantially all of these payments are capitalized as premises and equipment and depreciated over the estimated life of the property. At December 31, 2025 and 2024, the Company had no accrued payables outstanding to the design and construction firm.