v3.26.1
Statements of Changes in Net Assets Available for Benefits - Community Financial System, Inc. 401(k) Employee Stock Ownership Plan - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Additions    
Employee contributions $ 24,052,732 $ 22,810,503
Employer contributions 10,127,180 9,782,232
Interest and dividend income 24,042,981 18,146,815
Net appreciation in the fair value of investments 24,418,006 47,314,037
Total additions 82,640,899 98,053,587
Deductions    
Benefit payments 47,005,928 38,832,984
Administrative fees 96,361 98,613
Reserve for deemed distributions 438,770 515,773
Total deductions 47,541,059 39,447,370
Net increase in net assets available for benefits 35,099,840 58,606,217
Net assets available for benefits    
Beginning of year 473,772,083 415,165,866
End of year $ 508,871,923 $ 473,772,083