NON-INTEREST INCOME

3 Months Ended

Mar. 31, 2026

NON-INTEREST INCOME

NON-INTEREST INCOME

14. NON-INTEREST INCOME

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

	Three months ended March 31,
(In thousands)	2026		2025
Service fees
Deposit related fees	$	12	$	9
Loan servicing income		23		23
Total service fees		35		32
Income from financial services
Securities commission income		261		222
Insurance commission income		1		2
Total insurance and securities commission income		262		224
Card income
Debit card interchange fee income		85		68
ATM fees		8		7
Insufficient fund fees		91		65
Total card and insufficient funds income		184		140
Realized gain on sales of residential mortgage loans		24		33
Deferred compensation plan assets		33		26
Other miscellaneous income		66		31
Total non-interest income	$	604	$	486

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.

· Fee income — Fee income 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.