v3.26.1
INVESTMENT SECURITIES AVAILABLE FOR SALE
12 Months Ended
Dec. 31, 2025
Old Glory Holding Co [Member]  
INVESTMENT SECURITIES AVAILABLE FOR SALE

 

(3) INVESTMENT SECURITIES AVAILABLE FOR SALE

 

The amortized cost, gross unrealized gains and losses, and estimated fair values of investment securities at December 31 were as follows:

 

   December 31, 2025 
   Amortized
Cost
   Gross Unrealized
Gains
   Gross Unrealized
Losses
   Fair
Value
 
                 
US Treasury notes  $4,198   $5   $                           -   $4,203 
Agency mortgage-backed securities   99,656    6    237    99,425 
Municipal   158    -    2    156 
Agency note   2,000    3    -    2,003 
Agency guaranteed student loan bonds   57,245    2    328    56,919 
                     
Total  $163,257   $16   $567   $162,706 

 

   December 31, 2024 
   Amortized
Cost
   Gross Unrealized
Gains
   Gross Unrealized
Losses
   Fair
Value
 
                 
US Treasury notes  $198   $                           -   $-   $198 
Municipal   236    -    11    225 
                     
Total  $434   $-   $11   $423 

 

The amortized cost and estimated fair value of debt securities available for sale as of December 31, 2025, by contractual maturity, are shown below. Actual maturities and principal payments on mortgage-backed securities will differ from contractual maturities because of scheduled principal payments and borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

 

   Amortized
Cost
   Estimated
Fair Value
 
         
Due in 1 year or less  $4,156   $4,157 
Due after one year through five years   2,200    2,205 
Due after five years through ten years   -    - 
Due after ten years   -    - 
    6,356    6,362 
           
Agency mortgage-backed securities   99,656    99,425 
Agency guaranteed student loan bonds   57,245    56,919 
           
Total  $163,257   $162,706 

 

The fair value and unrealized losses of securities available for sale with temporary impairment as of December 31, 2025 and 2024 is shown below:

 

 SCHEDULE OF FAIR VALUE OF FIXED MATURITY SECURITIES 

   Less Than 12 Months   12 Months or Longer   Total 
   Fair
Value
   Unrealized
Losses
   Fair
Value
   Unrealized
Losses
   Fair
Value
   Unrealized
Losses
 
2025                              
                               
US Treasury notes  $-   $-   $-   $-   $-   $- 
Agency mortgage-backed securities   87,693    237    -    -    87,693    237 
Municipal   -    -    156    2    156    2 
Agency notes   -    -    -    -    -    - 
Agency guaranteed student loan bonds   51,585    328    -    -    51,585    328 
                               
Total  $139,278   $565   $156   $2   $139,434   $567 
                               
2024                              
                               
Municipal  $-   $-   $225   $11   $225   $11 
                               
Total  $-   $-   $225   $11   $225   $11 

 

 

OLD GLORY HOLDING COMPANY AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(dollars in thousands, except share data)

 

December 31, 2025 and 2024

 

 

The number of securities with unrealized losses as of December 31, 2025 and 2024 were as follows:

 

   2025   2024 
         
US Treasury notes   -    - 
Agency mortgage-backed securities   19    - 
Municipal   1    2 
Agency notes   -    - 
Agency guaranteed student loan bonds   19    - 
           
Total   39    2 

 

Management believes that all of the unrealized losses as of December 31, 2025 and 2024 are recoverable based upon review of the issuers and the nature of the securities. The impairment is due primarily to changes in the short- and long-term interest rate environment since the purchase of the securities and is not related to credit issues of the issuer. The Company has sufficient cash and borrowing sources to provide sufficient liquidity to hold the securities until maturity or recovery of the impairment. Since the Company does not intend to sell any of the investments before recovery of its amortized cost basis and has the ability and intent to hold these investments to maturity, there is currently no allowance for credit losses recorded against any securities in the Company’s available-for-sale securities portfolio at December 31, 2025.

 

Sales of securities available for sale for the years ended December 31, 2025 and 2024 were as follows:

 

 SCHEDULE OF SALE OF SECURITIES AVAILABLE FOR SALE

   2025   2024 
         
Proceeds from sales  $8,532   $- 
Gross gains realized   132    - 
Gross losses realized   -    - 

 

At December 31, 2025 and 2024, there was $200 of investment securities pledged as collateral.