FAIR VALUE MEASUREMENT AND FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2026

Disposal Group, Including Discontinued Operations [Line Items]

Schedule of financial assets measured at fair value on a recurring basis

(In thousands)	Total		Level 1		Level 2		Level 3
Available-for-sale Securities:
September 30, 2026:
U.S. Treasury securities	$	5,923	$	—	$	5,923	$	—
U.S. Government Agency securities		5,311		—		5,311		—
Municipal securities		12,834		—		12,834		—
Mortgage-backed securities and collateralized mortgage obligations		8,390		—		8,390		—
Corporate securities		4,196		—		4,196		—
	$	36,654	$	—	$	36,654	$	—
December 31, 2025:
U.S. Treasury securities	$	14,795	$	—	$	14,795	$	—
U.S. Government Agency securities		900		—		900		—
Municipal securities		13,527		—		13,379		148
Mortgage-backed securities and collateralized mortgage obligations		10,915		—		10,915		—
Corporate securities		8,498		—		8,498		—
	$	48,635	$	—	$	48,487	$	148

Schedule of reconciliation of assets measured at fair value on a recurring basis

	Municipal Securities
(In thousands)	2026		2025
Balance of recurring Level 3 assets at January 1	$	148	$	—
Transfers into Level 3		—		451
Change in fair value		(148)		—
Balance of recurring Level 3 assets at September 30	$	—	$	451

Schedule of carrying amounts and estimated fair values of financial assets and liabilities

	Carrying								Fair
(In thousands)	Amount		Level 1		Level 2		Level 3		Value
September 30, 2026:
Financial assets:
Cash and cash equivalents	$	8,700	$	8,700	$	—	$	—	$	8,700
Securities available-for-sale, net of allowance for credit losses of $666		36,654		—		36,654		—		36,654
Federal Home Loan Bank of New York stock, at cost		3,337		—		3,337		—		3,337
Federal Reserve Bank stock, at cost		270		—		270		—		270
Loans, net of allowance for credit losses of $1,882		238,024		—		—		230,053		230,053
Accrued interest receivable		1,507		1,507		—		—		1,507
Financial liabilities:
Deposits		244,479		88,746		154,752		—		243,498
Federal Home Loan Bank advances		34,729		—		36,149		—		36,149
Accrued interest payable		121		121		—		—		121
Advances from borrowers for taxes and insurance		1,383		1,383		—		—		1,383
December 31, 2025:
Financial assets:
Cash and cash equivalents	$	5,328	$	5,328	$	—	$	—	$	5,328
Securities available-for-sale, net of allowance for credit losses of $518		48,635		—		48,487		148		48,635
Federal Home Loan Bank of New York stock, at cost		3,272		—		3,272		—		3,272
Federal Reserve Bank stock, at cost		131		—		131		—		131
Loans, net of allowance for credit losses of $1,915		226,030		—		—		213,685		213,685
Accrued interest receivable		1,479		1,479		—		—		1,479
Financial liabilities:
Deposits		234,426		85,684		140,079		—		225,763
Federal Home Loan Bank advances		35,567		—		36,987		—		36,987
Accrued interest payable		120		120		—		—		120
Advances from borrowers for taxes and insurance		2,389		2,389		—		—		2,389

Schedule of assets measured at fair value on a nonrecurring basis

(In thousands)	Total		Level 1		Level 2		Level 3
September 30, 2026:
Collateral-dependent loans	$	4,689	$	—	$	—	$	4,689
	$	4,689	$	—	$	—	$	4,689
December 31, 2025:
Collateral-dependent loans	$	2,259	$	—	$	—	$	2,259
	$	2,259	$	—	$	—	$	2,259

Schedule of quantitative information about assets measured at fair value on a nonrecurring basis

	Quantitative Information about Level 3 Fair Value Measurements
			Adjustment
	Valuation	Unobservable		(Weighted-
	Techniques	Input	Range	average)
Collateral-dependent loans	Lower of appraisal	Appraisal	10%	(10%) 2026
	of collateral or	adjustments	10%-55%	(26%) 2025
	asking price less
	selling costs
		Selling costs	2%-23%	(12%) 2026
			7%-14%	(10%) 2025

Discontinued Operations, Held-For-Sale

Disposal Group, Including Discontinued Operations [Line Items]

Schedule of carrying amounts and estimated fair values of financial assets and liabilities

(In thousands)	Fair Value		Level 1		Level 2		Level 3
September 30, 2026:
Assets held-for-sale	$	1,148	$	—	$	—	$	1,148
	$	1,148	$	—	$	—	$	1,148