v3.26.1
Reconciliation of Financial Statements to Form 5500 (Tables)
12 Months Ended
Dec. 31, 2025
Bank First Retirement Plan  
Reconciliation of Financial Statements to Form 5500  
Reconciliation of net assets available for benefits per the financial statements

  ​ ​ ​

DECEMBER 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Net assets available for benefits per the financial statements

$

73,520,683

$

67,946,629

Common collective fund valued at net asset value per the financial statements and fair value per the Form 5500

 

(32,496)

 

(80,452)

NET ASSETS AVAILABLE FOR BENEFITS PER FORM 5500

$

73,488,187

$

67,866,177

Change in net assets available for benefits per the financial statements

  ​ ​ ​

$

5,574,054

Change in differential between net asset value and fair value of common collective fund

 

47,956

CHANGE IN NET ASSETS AVAILABLE FOR BENEFITS PER FORM 5500

$

5,622,010