v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Pioneer Bank, National Association 401(k) Savings Plan  
FAIR VALUE MEASUREMENTS  
Schedule of investments measured at fair value on a recurring basis

Fair Value Measurements

at December 31, 2025, Using

Quoted Prices

Significant

in Active

Other

Significant

Markets for

Observable

Unobservable

Identical Assets

Inputs

Inputs

Total

(Level 1)

(Level 2)

(Level 3)

Employer common stock

  ​ ​ ​

$

2,668,568

  ​ ​ ​

$

2,668,568

  ​ ​ ​

$

— 

  ​ ​ ​

$

— 

Cash and Money market funds

2

2

— 

— 

Mutual funds

25,847,279

25,847,279

— 

— 

Total

28,515,849

$

28,515,849

$

— 

$

— 

Common collective trust funds (a)

1,447,930

Total investments, at fair value

$

29,963,779

Fair Value Measurements

at December 31, 2024, Using

Quoted Prices

Significant

in Active

Other

Significant

Markets for

Observable

Unobservable

Identical Assets

Inputs

Inputs

Total

(Level 1)

(Level 2)

(Level 3)

Employer common stock

  ​ ​ ​

$

2,491,707

  ​ ​ ​

$

2,491,707

  ​ ​ ​

$

— 

  ​ ​ ​

$

— 

Cash and Money market funds

4

4

— 

— 

Mutual funds

22,383,603

22,383,603

— 

— 

Total

24,875,314

$

24,875,314

$

— 

$

— 

Common collective trust funds (a)

1,574,935

Total investments, at fair value

$

26,450,249

(a)-  In accordance with Accounting Standards Codification (“ASC”) Subtopic 820-10, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the line items presented in the statements of net assets available for benefits.