| Schedule of carrying value and estimated fair value of financial instruments |
| | | | | | | | | | | | | | | | | | Carrying | | Estimated | | Fair Value Hierarchy | | | Value | | Fair Value | | Level 1 | | Level 2 | | Level 3 | June 30, 2026 | | | | | | | | | | | | | | | | Financial assets: | | | | | | | | | | | | | | | | Cash and cash equivalents | | $ | 21,782,238 | | $ | 21,782,238 | | $ | 21,782,238 | | $ | — | | $ | — | Investment securities available for sale | | | 8,367,925 | | | 8,367,925 | | | — | | | 8,367,925 | | | — | Investment securities held to maturity | | | 1,416,188 | | | 1,377,371 | | | — | | | 1,377,371 | | | — | Loans, net | | | 92,220,076 | | | 87,258,443 | | | — | | | — | | | 87,258,443 | FHLB stock | | | 432,000 | | | 432,000 | | | — | | | 432,000 | | | — | Mutual funds | | | 307,890 | | | 307,890 | | | 307,890 | | | — | | | — | Accrued interest receivable | | | 411,118 | | | 411,118 | | | 411,118 | | | — | | | — | Cash value of life insurance | | | 2,276,540 | | | 2,276,540 | | | — | | | 2,276,540 | | | — | Total | | $ | 127,213,975 | | $ | 122,213,525 | | $ | 22,501,246 | | $ | 12,453,836 | | $ | 87,258,443 | Financial liabilities: | | | | | | | | | | | | | | | | Deposits | | $ | 94,696,352 | | $ | 94,611,351 | | $ | 55,574,909 | | $ | — | | $ | 39,036,442 | Federal Home Loan Bank advances | | | 8,000,000 | | | 8,006,000 | | | — | | | 8,006,000 | | | — | Accrued interest payable | | | 56,742 | | | 56,742 | | | 56,742 | | | — | | | — | Total | | $ | 102,753,094 | | $ | 102,674,093 | | $ | 55,631,651 | | $ | 8,006,000 | | $ | 39,036,442 |
| | | | | | | | | | | | | | | | | | Carrying | | Estimated | | Fair Value Hierarchy | | | Value | | Fair Value | | Level 1 | | Level 2 | | Level 3 | December 31, 2025 | | | | | | | | | | | | | | | | Financial assets: | | | | | | | | | | | | | | | | Cash and cash equivalents | | $ | 9,194,860 | | $ | 9,194,860 | | $ | 9,194,860 | | $ | — | | $ | — | Investment securities available for sale | | | 8,686,675 | | | 8,686,675 | | | — | | | 8,686,675 | | | — | Investment securities held to maturity | | | 1,515,807 | | | 1,488,818 | | | — | | | 1,488,818 | | | — | Loans, net | | | 89,761,496 | | | 84,201,789 | | | — | | | — | | | 84,201,789 | FHLB stock | | | 427,400 | | | 427,400 | | | — | | | 427,400 | | | — | Mutual funds | | | 301,159 | | | 301,159 | | | 301,159 | | | — | | | — | Accrued interest receivable | | | 359,568 | | | 359,568 | | | 359,568 | | | — | | | — | Cash value of life insurance | | | 2,232,345 | | | 2,232,345 | | | — | | | 2,232,345 | | | — | Total | | $ | 112,479,310 | | $ | 106,892,614 | | $ | 9,855,587 | | $ | 12,835,238 | | $ | 84,201,789 | Financial liabilities: | | | | | | | | | | | | | | | | Deposits | | $ | 92,675,307 | | $ | 92,633,307 | | $ | 58,338,645 | | $ | — | | $ | 34,294,662 | Advance payments by borrowers for taxes and insurance | | | 120,461 | | | 120,461 | | | — | | | 120,461 | | | — | Federal Home Loan Bank advances | | | 8,000,000 | | | 8,149,000 | | | — | | | 8,149,000 | | | — | Accrued interest payable | | | 56,633 | | | 56,633 | | | 56,633 | | | — | | | — | Total | | $ | 100,852,401 | | $ | 100,959,401 | | $ | 58,395,278 | | $ | 8,269,461 | | $ | 34,294,662 |
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