NON-INTEREST INCOME

6 Months Ended

Jun. 30, 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 June 30,
(In thousands)	2026		2025
Service fees
Deposit related fees	$	13	$	10
Loan servicing income		26		23
Total service fees		39		33
Income from financial services
Securities commission income		243		238
Insurance commission income		2		2
Total insurance and securities commission income		245		240
Card income
Debit card interchange fee income		102		81
ATM fees		10		8
Insufficient fund fees		105		69
Total card and insufficient funds income		217		158
Realized gain on sales of residential mortgage loans		25		32
Deferred compensation plan assets		35		26
Other miscellaneous income		65		42
Total non-interest income	$	626	$	531

	Six months ended June 30,
(In thousands)	2026		2025
Service fees
Deposit related fees	$	25	$	19
Loan servicing income		49		46
Total service fees		74		65
Income from financial services
Securities commission income		504		460
Insurance commission income		3		4
Total insurance and securities commission income		507		464
Card income
Debit card interchange fee income		187		150
ATM fees		18		15
Insufficient fund fees		196		134
Total card and insufficient funds income		401		299
Realized gain on sales of residential mortgage loans		49		65
Deferred compensation plan assets		68		52
Other miscellaneous income		131		72
Total non-interest income	$	1,230	$	1,017

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.