| Summary of carrying amounts and estimated fair values by fair value hierarchy of certain financial instruments |
| | | | | | | | | | | | | | | | | | Carrying | | | | | | | | | | | Estimated | | | Amount | | | | | | | | | | | Fair Value | | | June 30, 2026 | | (Level 1) | | (Level 2) | | (Level 3) | | June 30, 2026 | Financial assets: | | | | | | | | | | | | | | | | HTM debt securities: | | | | | | | | | | | | | | | | U.S. government sponsored agencies | | $ | 27,530,412 | | $ | — | | $ | 27,335,203 | | $ | — | | $ | 27,335,203 | U.S. Treasury securities | | $ | 3,657,508 | | $ | 3,654,210 | | $ | — | | $ | — | | $ | 3,654,210 | Loans, net | | $ | 185,870,923 | | $ | — | | $ | — | | $ | 177,221,000 | | $ | 177,221,000 | Financial liabilities: | | | | | | | | | | | | | | | | Interest-bearing deposits | | $ | 214,112,879 | | $ | — | | $ | 203,197,000 | | $ | — | | $ | 203,197,000 | Fixed rate, fixed term FHLB advances | | $ | 23,417,549 | | $ | — | | $ | 23,193,585 | | $ | — | | $ | 23,193,585 |
| | | | | | | | | | | | | | | | | | Carrying | | | | | | | | | | | Estimated | | | Amount | | | | | | | | | | | Fair Value | | | December 31, 2025 | | (Level 1) | | (Level 2) | | (Level 3) | | December 31, 2025 | Financial assets: | | | | | | | | | | | | | | | | HTM debt securities: | | | | | | | | | | | | | | | | U.S. government sponsored agencies | | $ | 27,632,778 | | $ | — | | $ | 27,920,369 | | $ | — | | $ | 27,920,369 | U.S. Treasury securities | | $ | 8,798,979 | | $ | 8,829,443 | | $ | — | | $ | — | | $ | 8,829,443 | Loans, net | | $ | 189,415,521 | | $ | — | | $ | — | | $ | 184,275,000 | | $ | 184,275,000 | Financial liabilities: | | | | | | | | | | | | | | | | Interest-bearing deposits | | $ | 209,554,301 | | $ | — | | $ | 198,751,000 | | $ | — | | $ | 198,751,000 | Fixed rate, fixed term FHLB advances | | $ | 37,062,820 | | $ | — | | $ | 37,175,221 | | $ | — | | $ | 37,175,221 |
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