v3.25.4
FAIR VALUE (Tables)
12 Months Ended
Dec. 31, 2025
FAIR VALUE  
Schedule of financial assets and financial liabilities measured at fair value on a recurring basis

Assets and liabilities measured at fair value on a recurring basis are summarized below (dollars in thousands):

Fair Value Measurements at

December 31, 2025 Using

Significant

Quoted Prices in

Other

Significant

Active Markets for

Observable

Unobservable

Identical Assets

Inputs

Inputs

  ​ ​ ​

Fair Value

  ​ ​ ​

(Level 1)

  ​ ​ ​

(Level 2)

  ​ ​ ​

(Level 3)

Assets:

 

  ​

 

  ​

 

  ​

Available for sale securities:

 

  ​

 

  ​

 

  ​

U.S. Treasury

$

54,752

$

54,752

$

$

Mortgage-backed securities:

U.S. Government agency securities

36,704

36,704

Government-sponsored enterprises

39,783

39,783

Collateralized mortgage obligations:

U.S. Government agency securities

21,383

21,383

Government-sponsored enterprises

48,290

48,290

Municipal obligations

 

19,519

 

 

19,519

 

Total available for sale securities

 

220,431

 

54,752

 

165,679

 

Derivative assets (1)

 

7,919

 

 

7,919

 

Total

$

228,350

$

54,752

$

173,598

$

Liabilities:

 

  ​

 

  ​

 

  ​

 

  ​

Derivative liabilities (1)

$

7,919

$

$

7,919

$

Total

$

7,919

$

$

7,919

$

Fair Value Measurements at

December 31, 2024 Using

Significant

Quoted Prices in

Other

Significant

Active Markets for

Observable

Unobservable

Identical Assets

Inputs

Inputs

  ​ ​ ​

Fair Value

  ​ ​ ​

(Level 1)

  ​ ​ ​

(Level 2)

  ​ ​ ​

(Level 3)

Assets:

 

  ​

 

  ​

 

  ​

Available for sale securities:

 

  ​

 

  ​

 

  ​

U.S. Treasury

$

216,706

$

216,706

$

$

Mortgage-backed securities:

U.S. Government agency securities

19,328

19,328

Government-sponsored enterprises

16,889

16,889

Collateralized mortgage obligations:

U.S. Government agency securities

17,548

17,548

Government-sponsored enterprises

33,241

33,241

Municipal obligations

 

17,825

 

 

17,825

 

Total available for sale securities

 

321,537

 

216,706

 

104,831

 

Derivative assets (1)

 

13,735

 

 

13,735

 

Total

$

335,272

$

216,706

$

118,566

$

Liabilities:

 

  ​

 

  ​

 

  ​

 

  ​

Derivative liabilities (1)

$

13,735

$

$

13,735

$

Total

$

13,735

$

$

13,735

$

(1)Additional information regarding the impact of offsetting cash collateral can be found in Note 6 – Derivatives.
Schedule of assets and liabilities measured at fair value on a non-recurring basis

Assets and liabilities measured at fair value on a non-recurring basis are summarized below (dollars in thousands):

Fair Value Measurements Using

Significant

Quoted Prices in

Other

Significant

Active Markets for

Observable

Unobservable

Identical Assets

Inputs

Inputs

  ​ ​ ​

Fair Value

  ​ ​ ​

(Level 1)

  ​ ​ ​

(Level 2)

  ​ ​ ​

(Level 3)

December 31, 2025

 

  ​

 

  ​

 

  ​

Individually evaluated loans:

 

  ​

 

  ​

 

  ​

Commercial loans

$

721

$

$

$

721

Schedule of measurement inputs and valuation technique

The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value (dollars in thousands):

Significant

Significant Unobservable

Valuation

Unobservable

Input Range

  ​ ​ ​

Fair Value

  ​ ​ ​

Technique

  ​ ​ ​

Inputs

  ​ ​ ​

(Weighted Average)

December 31, 2025

 

  ​

 

  ​

 

  ​

Individually evaluated loans:

 

  ​

 

  ​

 

  ​

Commercial loans

$

721

Appraisal of collateral (1)

Liquidation expense (2)

11.0%

(1)Fair value is generally determined through independent appraisals of the underlying collateral that generally include various level 3 inputs which are not identifiable.
(2)Estimated selling costs.
Schedule of carrying and estimated fair values of financial assets and liabilities

The carrying and estimated fair values of financial assets and liabilities as of the dates indicated were as follows (dollars in thousands):

December 31, 2025

Fair Value Measurements Using

Significant

Quoted Prices in

Other

Significant

Active Markets for

Observable

Unobservable

  ​ ​ ​

Carrying

  ​ ​ ​

Estimated

  ​ ​ ​

Identical Assets

Inputs

Inputs

Amount

Fair Value

(Level 1)

(Level 2)

(Level 3)

Financial assets

 

  ​

 

 

 

  ​

 

  ​

  ​

Cash and cash equivalents

$

133,675

$

133,675

$

133,675

$

$

Securities available for sale

 

220,431

220,431

54,752

 

165,679

Securities held to maturity

 

41,521

 

40,175

40,175

FHLBNY and FRBNY stock

 

6,090

 

6,090

6,090

Net loans receivable

 

1,646,255

 

1,622,637

1,622,637

Accrued interest receivable

 

8,889

 

8,889

8,889

Derivative assets (1)

 

7,919

7,919

7,919

Financial liabilities

 

 

Deposits

 

 

Savings, money market, and demand accounts

$

1,469,717

$

1,469,717

$

$

1,469,717

$

Time deposits

 

269,461

268,924

268,924

Mortgagors’ escrow deposits

 

9,129

 

9,129

9,129

FHLB advances

50,000

49,995

49,995

Derivative liabilities (1)

 

7,919

7,919

7,919

December 31, 2024

Fair Value Measurements Using

Significant

Quoted Prices in

Other

Significant

Active Markets for

Observable

Unobservable

  ​ ​ ​

Carrying

  ​ ​ ​

Estimated

  ​ ​ ​

Identical Assets

Inputs

Inputs

Amount

Fair Value

(Level 1)

(Level 2)

(Level 3)

Financial assets

 

  ​

 

 

 

  ​

 

  ​

  ​

Cash and cash equivalents

$

96,521

$

96,521

$

96,521

$

$

Securities available for sale

 

321,537

321,537

216,706

 

104,831

Securities held to maturity

 

25,400

 

22,457

22,457

FHLBNY and FRBNY stock

 

5,283

 

5,283

5,283

Net loans receivable

 

1,434,575

 

1,373,719

1,373,719

Accrued interest receivable

 

7,937

 

7,937

7,937

Derivative assets (1)

 

13,735

13,735

13,735

Financial liabilities

 

  ​

 

Deposits

 

 

Savings, money market, and demand accounts

$

1,411,385

$

1,411,385

$

$

1,411,385

$

Time deposits

 

174,798

173,881

173,881

Mortgagors’ escrow deposits

 

8,097

 

8,097

8,097

FHLB advances

40,000

39,995

39,995

Derivative liabilities (1)

 

13,735

13,735

13,735

(1)Additional information regarding the impact of offsetting cash collateral can be found in Note 6 – Derivatives.