v3.26.1
Fair Value (Tables)
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Assets Measured at Fair Value on Recurring Basis

The following tables detail the assets that are carried at fair value and measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025, and indicate the level within the fair value hierarchy utilized to determine the fair value:

 

 

 

 

 

 

June 30, 2026

 

Description

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Available-for-Sale Securities, at fair value:

 

 

 

 

 

 

 

 

 

 

 

 

Corporate bonds

 

$

13,094

 

 

$

733

 

 

$

12,361

 

 

$

 

Mortgage-Backed Securities:

 

 

 

 

 

 

 

 

 

 

 

 

Collateralized Mortgage Obligations

 

 

24,482

 

 

 

 

 

 

24,482

 

 

 

 

FHLMC Certificates

 

 

6,573

 

 

 

 

 

 

6,573

 

 

 

 

FNMA Certificates

 

 

40,553

 

 

 

 

 

 

40,553

 

 

 

 

GNMA Certificates

 

 

72

 

 

 

 

 

 

72

 

 

 

 

Mortgage Loans Held for Sale, at fair value

 

 

3,050

 

 

 

 

 

 

3,050

 

 

 

 

 

$

87,824

 

 

$

733

 

 

$

87,091

 

 

$

 

 

 

 

 

 

 

 

December 31, 2025

 

Description

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Available-for-Sale Securities, at fair value:

 

 

 

 

 

 

 

 

 

 

 

 

U.S. Government Bonds

 

$

2,979

 

 

$

2,979

 

 

$

 

 

$

 

Corporate bonds

 

 

12,763

 

 

 

492

 

 

 

12,271

 

 

 

 

Mortgage-Backed Securities:

 

 

 

 

 

 

 

 

 

 

 

 

Collateralized Mortgage Obligations

 

 

26,346

 

 

 

 

 

 

26,346

 

 

 

 

FHLMC Certificates

 

 

7,125

 

 

 

 

 

 

7,125

 

 

 

 

FNMA Certificates

 

 

42,906

 

 

 

 

 

 

42,906

 

 

 

 

GNMA Certificates

 

 

77

 

 

 

 

 

 

77

 

 

 

 

Mortgage Loans Held for Sale, at fair value

 

 

3,388

 

 

 

 

 

 

3,388

 

 

 

 

 

$

95,584

 

 

$

3,471

 

 

$

92,113

 

 

$

 

Assets Measured at Fair Value on Nonrecurring Basis

The following tables detail the assets carried at fair value and measured at fair value on a nonrecurring basis as of June 30, 2026 and December 31, 2025 and indicate the fair value hierarchy utilized to determine the fair value:

 

 

 

June 30, 2026

 

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Individually evaluated loans

 

$

23,568

 

 

$

 

 

$

 

 

$

23,568

 

 

 

 

 

December 31, 2025

 

 

 

Total

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

 

(in thousands)

 

Individually evaluated loans

 

$

26,863

 

 

$

 

 

$

 

 

$

26,863

 

Estimated Fair Values of Financial Instruments

As of June 30, 2026 and December 31, 2025, the carrying values and estimated fair values of the Company's financial instruments were as follows:

 

 

 

Carrying

 

 

Fair Value Measurements

 

 

 

Amount

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

(in thousands)

 

June 30, 2026

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

140,010

 

 

$

140,010

 

 

$

 

 

$

 

 

$

140,010

 

Available-for-sale securities, at fair value

 

 

84,774

 

 

 

733

 

 

 

84,041

 

 

 

 

 

 

84,774

 

Held-to-maturity securities, at amortized cost, net

 

 

253,616

 

 

 

 

 

 

246,965

 

 

 

 

 

 

246,965

 

Placement with banks

 

 

249

 

 

 

 

 

 

249

 

 

 

 

 

 

249

 

Mortgage loans held for sale, at fair value

 

 

3,050

 

 

 

 

 

 

3,050

 

 

 

 

 

 

3,050

 

Loans receivable, net

 

 

2,879,740

 

 

 

 

 

 

 

 

 

2,829,981

 

 

 

2,829,981

 

Accrued interest receivable

 

 

19,939

 

 

 

 

 

 

19,939

 

 

 

 

 

 

19,939

 

FHLBNY stock

 

 

30,689

 

 

 

30,689

 

 

 

 

 

 

 

 

 

30,689

 

FRBNY stock

 

 

10,714

 

 

 

10,714

 

 

 

 

 

 

 

 

 

10,714

 

Financial liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Demand deposits

 

 

251,919

 

 

 

251,919

 

 

 

 

 

 

 

 

 

251,919

 

Interest-bearing deposits

 

 

1,281,105

 

 

 

1,281,105

 

 

 

 

 

 

 

 

 

1,281,105

 

Certificates of deposit

 

 

738,785

 

 

 

 

 

 

736,321

 

 

 

 

 

 

736,321

 

Borrowings

 

 

621,100

 

 

 

 

 

 

615,539

 

 

 

 

 

 

615,539

 

Accrued interest payable

 

 

3,837

 

 

 

 

 

 

3,837

 

 

 

 

 

 

3,837

 

 

 

 

Carrying

 

 

Fair Value Measurements

 

 

 

Amount

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

 

 

(in thousands)

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

126,154

 

 

$

126,154

 

 

$

 

 

$

 

 

$

126,154

 

Available-for-sale securities, at fair value

 

 

92,196

 

 

 

3,471

 

 

 

88,725

 

 

 

 

 

 

92,196

 

Held-to-maturity securities, at amortized cost

 

 

272,982

 

 

 

 

 

 

268,875

 

 

 

 

 

 

268,875

 

Placement with banks

 

 

249

 

 

 

 

 

 

249

 

 

 

 

 

 

249

 

Mortgage loans held for sale, at fair value

 

 

3,388

 

 

 

 

 

 

3,388

 

 

 

 

 

 

3,388

 

Loans receivable, net

 

 

2,599,258

 

 

 

 

 

 

 

 

 

2,577,298

 

 

 

2,577,298

 

Accrued interest receivable

 

 

17,905

 

 

 

 

 

 

17,905

 

 

 

 

 

 

17,905

 

FHLBNY stock

 

 

29,309

 

 

 

29,309

 

 

 

 

 

 

 

 

 

29,309

 

FRBNY stock

 

 

10,698

 

 

 

 

 

 

10,698

 

 

 

 

 

 

10,698

 

Financial liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deposits:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Demand deposits

 

 

208,250

 

 

 

208,250

 

 

 

 

 

 

 

 

 

208,250

 

Interest-bearing deposits

 

 

1,133,882

 

 

 

1,133,882

 

 

 

 

 

 

 

 

 

1,133,882

 

Certificates of deposit

 

 

704,503

 

 

 

 

 

 

704,205

 

 

 

 

 

 

704,205

 

Borrowings

 

 

596,100

 

 

 

 

 

 

595,031

 

 

 

 

 

 

595,031

 

Accrued interest payable

 

 

3,788

 

 

 

 

 

 

3,788

 

 

 

 

 

 

3,788