FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2026

FAIR VALUE MEASUREMENTS

Schedule of assets measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fall

June 30, 2026
Fair Value Measurements Using
			Quoted
			Prices
			in Active		Significant
			Markets for		Other		Significant
			Identical		Observable		Unobservable
			Assets		Inputs		Inputs
Category	Fair Value		Level 1		Level 2		Level 3
Available-for-Sale Securities
U.S. government agencies	$	1,424,337	$	—	$	1,424,337	$	—
Mortgage-backed securities (including CMOs)		1,140,422		—		1,140,422		—
Municipal securities		2,834,644		—		2,834,644		—
Total Available-for-Sale Securities	$	5,399,403	$	—	$	5,399,403	$	—
Total Fair Value Measurements	$	5,399,403	$	—	$	5,399,403	$	—

December 31, 2025
Fair Value Measurements Using
			Quoted
			Prices
			in Active		Significant
			Markets for		Other		Significant
			Identical		Observable		Unobservable
			Assets		Inputs		Inputs
Category	Fair Value		Level 1		Level 2		Level 3
Available-for-Sale Securities
U.S. government agencies	$	1,437,836	$	—	$	1,437,836	$	—
Mortgage-backed securities (including CMOs)		1,264,820		—		1,264,820		—
Municipal securities		2,836,036		—		2,836,036		—
Total Available-for-Sale Securities	$	5,538,692	$	—	$	5,538,692	$	—
Total Fair Value Measurements	$	5,538,692	$	—	$	5,538,692	$	—

Schedule of the carrying value and estimated fair value of the Bank's financial instruments and the level within the fair value hierarchy in which the fair value measurements fall

June 30, 2026
	Carrying		Estimated
Category	Value		Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	15,776,837	$	15,776,837	$	15,776,837	$	—	$	—
Available-for-sale debt securities		5,399,403		5,399,403		—		5,399,403		—
Loans		91,869,411		91,317,000		—		—		91,317,000
Accrued interest receivable		480,000		480,000		480,000		—		—
Federal Home Loan Bank stock		599,500		599,500		—		—		599,500
Cash surrender value of bank owned life insurance		3,101,855		3,101,855		—		—		3,101,855
Mortgage servicing rights		43,476		124,692		—		—		124,692
Financial liabilities
Deposits	$	94,404,006	$	87,865,000	$	—	$	—	$	87,865,000
Advances from the FHLB		7,400,000		7,394,171		—		7,394,171		—
Advances by borrowers for taxes and insurance		579,030		579,030		—		579,030		—
Federal funds purchased		—		—		—		—		—
Accrued interest payable		94,365		94,365		94,365		—		—

December 31, 2025
	Carrying		Estimated
Category	Value		Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	6,428,668	$	6,428,668	$	6,428,668	$	—	$	—
Available-for-sale debt securities		5,538,692		5,538,692		—		5,538,692		—
Loans		92,555,694		93,851,000		—		—		93,851,000
Accrued interest receivable		424,559		424,559		424,559		—		—
Federal Home Loan Bank stock		599,500		599,500		—		—		599,500
Cash surrender value of bank owned life insurance		3,067,607		3,067,607		—		—		3,067,607
Mortgage servicing rights		49,498		141,964		—		—		141,964
Financial liabilities
Deposits	$	82,154,201	$	78,365,000	$	—	$	—	$	78,365,000
Advances from the FHLB		10,600,000		10,659,337		—		10,659,337		—
Advances by borrowers for taxes and insurance		582,076		582,076		—		582,076		—
Federal funds purchased		33,000		33,000		—		33,000		—
Accrued interest payable		42,629		42,629		42,629		—		—

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