| Summary of carrying amounts and estimated fair values by fair value hierarchy of certain financial instruments |
| | | | | | | | | | | | | | | | | | Carrying | | | | | | | | | | | Estimated | | | Amount | | | | | | | | | | | Fair Value | | | March 31, 2026 | | (Level 1) | | (Level 2) | | (Level 3) | | March 31, 2026 | Financial assets: | | | | | | | | | | | | | | | | HTM debt securities: | | | | | | | | | | | | | | | | U.S. government sponsored agencies | | $ | 27,332,368 | | $ | — | | $ | 27,367,652 | | $ | — | | $ | 27,367,652 | U.S. Treasury securities | | $ | 6,613,280 | | $ | 6,620,985 | | $ | — | | $ | — | | $ | 6,620,985 | Loans, net | | $ | 184,964,182 | | $ | — | | $ | — | | $ | 176,740,000 | | $ | 176,740,000 | Financial liabilities: | | | | | | | | | | | | | | | | Interest-bearing deposits | | $ | 211,404,438 | | $ | — | | $ | 200,417,000 | | $ | — | | $ | 200,417,000 | Fixed rate, fixed term FHLB advances | | $ | 28,562,820 | | $ | — | | $ | 28,520,288 | | $ | — | | $ | 28,520,288 |
| | | | | | | | | | | | | | | | | | Carrying | | | | | | | | | | | Estimated | | | Amount | | | | | | | | | | | Fair Value | | | December 31, 2025 | | (Level 1) | | (Level 2) | | (Level 3) | | December 31, 2025 | Financial assets: | | | | | | | | | | | | | | | | HTM debt securities: | | | | | | | | | | | | | | | | U.S. government sponsored agencies | | $ | 27,632,778 | | $ | — | | $ | 27,920,369 | | $ | — | | $ | 27,920,369 | U.S. Treasury securities | | $ | 8,798,979 | | $ | 8,829,443 | | $ | — | | $ | — | | $ | 8,829,443 | Loans, net | | $ | 189,415,521 | | $ | — | | $ | — | | $ | 184,275,000 | | $ | 184,275,000 | Financial liabilities: | | | | | | | | | | | | | | | | Interest-bearing deposits | | $ | 209,554,301 | | $ | — | | $ | 198,751,000 | | $ | — | | $ | 198,751,000 | Fixed rate, fixed term FHLB advances | | $ | 37,062,820 | | $ | — | | $ | 37,175,221 | | $ | — | | $ | 37,175,221 |
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