NON-INTEREST INCOME

12 Months Ended

Dec. 31, 2025

NON-INTEREST INCOME

NON-INTEREST INCOME

15. NON-INTEREST INCOME

The Company has included the following table regarding the Company’s non-interest income for the periods presented:

	Year ended December 31,
(In thousands)	2025		2024
Service fees
Deposit related fees	$	41	$	38
Loan servicing income		93		85
Total service fees		134		123
Income from financial services
Securities commission income		959		880
Insurance commission income		10		13
Total insurance and securities commission income		969		893
Card income
Debit card interchange fee income		328		307
ATM fees		33		31
Insufficient fund fees		313		286
Total card and insufficient funds income		674		624
Realized gain on sales of residential mortgage loans		136		87
Deferred compensation plan assets		116		26
Other miscellaneous income		180		113
Total non-interest income	$	2,209	$	1,866

The following is a discussion of key revenues within the scope of the new revenue guidance:

● Service fees — Revenue from fees on deposit accounts is earned at the time that the charge is assessed to the customer’s account. Fee waivers are discretionary and usually reversed within the same reporting period as assessed.

● Income from financial services — Income from financial services is earned through commissions and is satisfied over the time which the fee has been assessed.

● Card income and insufficient funds fees — Card income consists of interchange fees from consumer debit card networks and other card related services. Interchange rates are set by the card networks. Interchange fees are based on purchase volumes and other factors and are recognized as transactions occur. Insufficient funds fees are satisfied at the time the charge is assessed to the customer’s account.