0000739421 2026-04-27 2026-04-27 0000739421 1 2026-04-27 2026-04-27 shares iso4217:USD shares iso4217:USD pure S-8 S-8 CITIZENS FINANCIAL SERVICES, INC. false Equity Common Stock, par value $1.00 per share true 250000 69 17250000 0.0001381 2382.23 17250000 2382.23 0 0 2382.23 <table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(1)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;"><span style="line-height: 110%;">Represents the maximum number of shares of the registrant’s common stock, par value $1.00 per share (the “Common Stock”), reserved for issuance under the Citizens Financial Services, Inc. 2026 Equity Incentive Plan. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement also covers any additional shares of the Common Stock that may become issuable under the plan referenced above by reason of any stock dividend, stock split, recapitalization or other similar transaction.</span></span> </div> </td> </tr> </table><table style="font-size: 12pt; border-spacing: 0px; border-collapse: collapse; width: 100%;"> <tr style="height: 0px; font-size: 0px;"><td style="width: 1%;"> </td><td style="width: 99%;"> </td></tr><tr style="vertical-align: top;"> <td style="padding: 0px 0pt;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;">(2)</span> </div> </td> <td style="padding: 0px 5.4pt; text-align: left;"> <div style="margin-bottom: 4pt;"> <span style="font-size: 10.0pt;"><span style="line-height: 110%;">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act. The offering price per share and aggregate offering price are based upon the average of the high and low prices per share of common stock of the Registrant as reported on The NASDAQ Global Market LLC on April 21, 2025, which was $69.00 per share.</span></span></div> </td> </tr> </table> 0000739421 EX-FILING FEES N/A