v3.26.1
FAIR VALUE (Tables)
3 Months Ended
Mar. 31, 2026
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

March 31, 2026 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

44,859

44,859

Mortgage-backed securities:

U.S. Government agency securities

35,770

35,770

Government-sponsored enterprises

38,506

38,506

Collateralized mortgage obligations:

U.S. Government agency securities

20,606

20,606

Government-sponsored enterprises

47,006

47,006

Municipal obligations

 

14,147

 

 

14,147

 

Total available for sale securities

 

200,894

 

44,859

 

156,035

 

Trading securities:

Municipal obligations

$

8,078

$

 

$

8,078

$

Equity securities

9

9

Total trading securities

 

8,087

 

9

 

8,078

 

Derivative assets (1)

 

8,092

 

 

8,092

 

Total

$

217,073

$

44,868

$

172,205

$

Liabilities:

 

  ​

 

  ​

 

  ​

 

  ​

Derivative liabilities (1)

$

8,092

$

$

8,092

$

Short positions: (2)

U.S. Treasury securities

4,501

4,501

Total

$

12,593

$

4,501

$

8,092

$

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

$

(1)Additional information regarding impact of netting derivative assets and derivative liabilities, as well as the impact of offsetting cash collateral can be found in Note 6 – Derivatives.
(2)Included in other liabilities in the consolidated statement of condition.
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)

March 31, 2026

 

  ​

 

  ​

 

  ​

Individually evaluated loans:

 

  ​

 

  ​

 

  ​

Commercial loans

$

642

$

$

$

642

OREO

 

80

 

 

 

80

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)

March 31, 2026

 

  ​

 

  ​

 

  ​

Individually evaluated loans:

 

  ​

 

  ​

 

  ​

Commercial loans

$

642

Appraisal of collateral (1)

Liquidation expense (2)

11.0%

OREO

 

80

 

Appraisal of collateral (1)

Liquidation expense (2)

11.0%

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 observable.
(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 were as follows (dollars in thousands):

March 31, 2026

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

$

156,937

$

156,937

$

156,937

$

$

Securities available for sale

 

200,894

200,894

44,859

 

156,035

Securities held to maturity

 

44,396

 

43,394

43,394

Trading securities

8,087

 

8,087

9

8,078

FHLBNY and FRBNY stock

 

4,040

 

4,040

4,040

Net loans receivable

 

1,700,958

 

1,667,942

1,667,942

Accrued interest receivable

 

9,506

 

9,506

9,506

Derivative assets (1)

 

8,092

8,092

8,092

Financial liabilities

 

 

Deposits

 

 

Savings, money market, and demand accounts

$

1,612,283

$

1,612,283

$

$

1,612,283

$

Time deposits

 

240,036

239,374

239,374

Mortgagors’ escrow deposits

 

7,292

 

7,292

7,292

Derivative liabilities (1)

 

8,092

8,092

8,092

Short positions (2)

4,501

4,501

4,501

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

(1)Additional information regarding impact of netting derivative assets and derivative liabilities, as well as the impact of offsetting cash collateral can be found in Note 6 – Derivatives.
(2)Included in other liabilities in the consolidated statement of condition.