v3.26.1
Foreclosed Real Estate
3 Months Ended
Mar. 31, 2026
Real Estate [Abstract]  
Foreclosed Real Estate

Note 5 – Foreclosed Real Estate

Foreclosed real estate assets are presented net of the valuation allowance. The Company considers foreclosed real estate as classified assets for regulatory and financial reporting. Foreclosed real estate carrying amounts reflect management’s estimate of the realizable value of these properties incorporating current appraised values, local real estate market conditions and related selling costs. The Company did not have any foreclosed real estate at March 31, 2026 and December 31, 2025.

During the three months ended March 31, 2026 and March 31, 2025, the Company incurred foreclosed real estate expenses of $0 and $2,500, respectively.

The Company had $46,000 and $294,000 in loans secured by residential real estate for which formal foreclosure proceedings were in process as of March 31, 2026 and December 31, 2025, respectively.

The table below shows the foreclosed real estate roll forward balance as of March 31, 2026.

 

(dollars in thousands)

 

March 31, 2026

 

 

December 31, 2025

 

Beginning of period balance

 

$

 

 

$

159

 

Improvements and additions

 

 

 

 

 

 

From Merger

 

 

 

 

 

 

Merger fair market value adjustment

 

 

 

 

 

 

Write downs

 

 

 

 

 

 

Principal payments

 

 

 

 

 

(185

)

Proceeds from sale

 

 

 

 

 

 

Gain on sale

 

 

 

 

 

26

 

End of period balance

 

$

 

 

$