v3.26.1
Reconciliation of Financial Statements to Form 5500 (Tables)
12 Months Ended
Dec. 31, 2025
Community Financial System, Inc. 401(k) Employee Stock Ownership Plan  
Reconciliation of Financial Statements to Form 5500  
Schedule of reconciliation as per the financial statements to Form 5500

The following is a reconciliation of net assets available for benefits per the financial statements to Form 5500 as of December 31:

  ​ ​ ​

2025

  ​ ​ ​

2024

Net assets available for benefits per financial statements

$

508,871,923

$

473,772,083

Allowance for notes receivable from participants

466,000

 

438,000

Net assets available for benefits per Form 5500

$

509,337,923

$

474,210,083

The following is a reconciliation of the net increase in net assets available for benefits per the financial statements to Form 5500 for the year ended December 31:

  ​ ​ ​

2025

  ​ ​ ​

2024

Net increase in net assets available for benefits per financial statements

$

35,099,840

$

58,606,217

Allowance utilized for deemed distributions

(410,770)

 

(494,773)

Reserve for deemed distributions

438,770

 

515,773

Net increase in net assets available for benefits per Form 5500

$

35,127,840

$

58,627,217