FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2025

401(k) Profit Sharing Plan

FAIR VALUE MEASUREMENTS

Schedule of Plan's Assets Fair Value Hierarchy

	December 31, 2025
	Level I		Level II		Level III		Total
Assets:
Mutual funds	$	18,740,527	$	—	$	—	$	18,740,527
Common stock of AmeriServ Financial, Inc.		534,424		—		—		534,424
Money market funds/cash equivalents		4,320,621		—		—		4,320,621
Total assets in the fair value hierarchy		23,595,572		—		—		23,595,572
Investments measured at net asset value (a)		—		—		—		24,100,209
Investments, at fair value	$	23,595,572	$	—	$	—	$	47,695,781

	December 31, 2024
	Level I		Level II		Level III		Total
Assets:
Mutual funds	$	15,400,206	$	—	$	—	$	15,400,206
Common stock of AmeriServ Financial, Inc.		390,420		—		—		390,420
Money market funds/cash equivalents		4,068,152		—		—		4,068,152
Total assets in the fair value hierarchy		19,858,778		—		—		19,858,778
Investments measured at net asset value (a)		—		—		—		22,089,426
Investments, at fair value	$	19,858,778	$	—	$	—	$	41,948,204

(a) Investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. These amounts are being presented in the tables above to permit reconciliation of the fair value hierarchy to the amounts presented in the Statement of Net Assets Available for Benefits.