v3.25.4
Fair Value (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Assets Measured at Fair Value on Recurring Basis

The following tables detail the assets that are carried at fair value and measured at fair value on a recurring basis as of December 31, 2025 and 2024, and indicate the level within the fair value hierarchy utilized to determine the fair value:

 

 

 

 

 

 

December 31, 2025

 

Description

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Available-for-Sale Securities, at fair value:

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Government Bonds

 

$

2,979

 

 

$

2,979

 

 

$

 

 

$

 

Corporate bonds

 

 

12,763

 

 

 

492

 

 

 

12,271

 

 

 

 

Mortgage-Backed Securities:

 

 

 

 

 

 

 

 

 

 

 

 

Collateralized Mortgage Obligations

 

 

26,346

 

 

 

 

 

 

26,346

 

 

 

 

FHLMC Certificates

 

 

7,125

 

 

 

 

 

 

7,125

 

 

 

 

FNMA Certificates

 

 

42,906

 

 

 

 

 

 

42,906

 

 

 

 

GNMA Certificates

 

 

77

 

 

 

 

 

 

77

 

 

 

 

Mortgage Loans Held for Sale, at fair value

 

 

3,388

 

 

 

 

 

 

3,388

 

 

 

 

 

$

95,584

 

 

$

3,471

 

 

$

92,113

 

 

$

 

 

 

 

 

 

 

 

December 31, 2024

 

Description

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Available-for-Sale Securities, at fair value:

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Government Bonds

 

$

2,873

 

 

$

2,873

 

 

$

 

 

$

 

Corporate bonds

 

 

20,404

 

 

 

330

 

 

 

20,074

 

 

 

 

Mortgage-Backed Securities:

 

 

 

 

 

 

 

 

 

 

 

 

Collateralized Mortgage Obligations

 

 

28,535

 

 

 

 

 

 

28,535

 

 

 

 

FHLMC Certificates

 

 

7,662

 

 

 

 

 

 

7,662

 

 

 

 

FNMA Certificates

 

 

45,408

 

 

 

 

 

 

45,408

 

 

 

 

GNMA Certificates

 

 

88

 

 

 

 

 

 

88

 

 

 

 

Mortgage Loans Held for Sale, at fair value

 

 

10,736

 

 

 

 

 

 

10,736

 

 

 

 

Interest rate swap

 

 

2,005

 

 

 

 

 

 

2,005

 

 

 

 

 

$

117,711

 

 

$

3,203

 

 

$

114,508

 

 

$

 

 

Assets Measured at Fair Value on Nonrecurring Basis

The following tables detail the assets carried at fair value and measured at fair value on a nonrecurring basis as of December 31, 2025 and 2024 and indicate the fair value hierarchy utilized to determine the fair value:

 

 

 

December 31, 2025

 

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Individually evaluated loans

 

$

26,863

 

 

$

 

 

$

 

 

$

26,863

 

 

 

 

December 31, 2024

 

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Individually evaluated loans

 

$

22,966

 

 

$

 

 

$

 

 

$

22,966

 

Estimated Fair Values of Financial Instruments

As of December 31, 2025 and 2024, the carrying values and estimated fair values of the Company's financial instruments were as follows:

 

 

 

Carrying

 

 

Fair Value Measurements

 

 

 

Amount

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

(in thousands)

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

126,154

 

 

$

126,154

 

 

$

 

 

$

 

 

$

126,154

 

Available-for-sale securities, at fair value

 

 

92,196

 

 

 

3,471

 

 

 

88,725

 

 

 

 

 

 

92,196

 

Held-to-maturity securities, at amortized cost

 

 

272,982

 

 

 

 

 

 

268,875

 

 

 

 

 

 

268,875

 

Placements with banks

 

 

249

 

 

 

 

 

 

249

 

 

 

 

 

 

249

 

Mortgage loans held for sale, at fair value

 

 

3,388

 

 

 

 

 

 

3,388

 

 

 

 

 

 

3,388

 

Loans receivable, net

 

 

2,599,258

 

 

 

 

 

 

 

 

 

2,577,298

 

 

 

2,577,298

 

Accrued interest receivable

 

 

17,905

 

 

 

 

 

 

17,905

 

 

 

 

 

 

17,905

 

FHLBNY stock

 

 

29,309

 

 

 

29,309

 

 

 

 

 

 

 

 

 

29,309

 

FRBNY stock

 

 

10,698

 

 

 

 

 

 

10,698

 

 

 

 

 

 

10,698

 

Financial liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Demand deposits

 

 

208,250

 

 

 

208,250

 

 

 

 

 

 

 

 

 

208,250

 

Interest-bearing deposits

 

 

1,133,882

 

 

 

1,133,882

 

 

 

 

 

 

 

 

 

1,133,882

 

Certificates of deposit

 

 

704,503

 

 

 

 

 

 

704,205

 

 

 

 

 

 

704,205

 

Borrowings

 

 

596,100

 

 

 

 

 

 

595,031

 

 

 

 

 

 

595,031

 

Accrued interest payable

 

 

3,788

 

 

 

 

 

 

3,788

 

 

 

 

 

 

3,788

 

 

 

 

 

Carrying

 

 

Fair Value Measurements

 

 

 

Amount

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

(in thousands)

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

139,839

 

 

$

139,839

 

 

$

 

 

$

 

 

$

139,839

 

Available-for-sale securities, at fair value

 

 

104,970

 

 

 

3,203

 

 

 

101,767

 

 

 

 

 

 

104,970

 

Held-to-maturity securities, at amortized cost

 

 

367,938

 

 

 

 

 

 

355,294

 

 

 

 

 

 

355,294

 

Placements with banks

 

 

249

 

 

 

 

 

 

249

 

 

 

 

 

 

249

 

Mortgage loans held for sale, at fair value

 

 

10,736

 

 

 

 

 

 

10,736

 

 

 

 

 

 

10,736

 

Loans receivable, net

 

 

2,286,599

 

 

 

 

 

 

 

 

 

2,260,989

 

 

 

2,260,989

 

Accrued interest receivable

 

 

17,771

 

 

 

 

 

 

17,771

 

 

 

 

 

 

17,771

 

FHLBNY stock

 

 

29,182

 

 

 

29,182

 

 

 

 

 

 

 

 

 

29,182

 

Interest rate swap

 

 

2,005

 

 

 

 

 

 

2,005

 

 

 

 

 

 

2,005

 

Financial liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Demand deposits

 

 

169,178

 

 

 

169,178

 

 

 

 

 

 

 

 

 

169,178

 

Interest-bearing deposits

 

 

945,731

 

 

 

945,731

 

 

 

 

 

 

 

 

 

945,731

 

Certificates of deposit

 

 

780,304

 

 

 

 

 

 

778,603

 

 

 

 

 

 

778,603

 

Borrowings

 

 

596,100

 

 

 

 

 

 

586,562

 

 

 

 

 

 

586,562

 

Interest rate swap

 

 

2,005

 

 

 

 

 

 

2,005

 

 

 

 

 

 

2,005

 

Accrued interest payable

 

 

3,712

 

 

 

 

 

 

1,712

 

 

 

 

 

 

1,712