FAIR VALUES (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are summarized below (in thousands):

			Fair Value Measurement as of December 31, 2025 Using
Financial Assets:	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Mortgage-backed securities, residential	$	250,375	$	—	$	250,375	$	—
Collateralized mortgage obligations	2,931		—		2,931		—
Obligations of states and political subdivisions	10,310		—		10,310		—
Corporate bonds and notes	16,982		—		12,620		4,362
Total available for sale securities	$	280,598	$	—	$	276,236	$	4,362
Equity Investments	$	3,288	$	3,288	$	—	$	—
Derivative assets	17,280		—		17,280		—
Financial Liabilities:
Derivative liabilities	$	17,412	$	—	$	17,412	$	—

			Fair Value Measurement as of December 31, 2024 Using
Financial Assets:	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. treasury notes and bonds	$	56,906	$	56,906	$	—	$	—
Mortgage-backed securities, residential	365,934		—		365,934		—
Obligations of states and political subdivisions	35,505		—		35,505		—
Corporate bonds and notes	22,016		—		9,884		12,132
SBA loan pools	51,081		—		51,081		—
Total available for sale securities	$	531,442	$	56,906	$	462,404	$	12,132
Equity investments	$	2,759	$	2,759	$	—	$	—
Derivative assets	23,829		—		23,829		—
Financial Liabilities:
Derivative liabilities	$	23,851	$	—	$	23,851	$	—

Schedule of Information Related To Level 3 Non-Recurring Fair Value Measurement

The tables below present a reconciliation of assets measured at fair value on a recurring basis using unobservable inputs (Level 3) and qualitative information regarding Level 3 significant unobservable inputs for the years ended December 31, 2025 and 2024.

Level 3 Financial Assets - Corporate Bonds	2025		2024
Balance of recurring Level 3 assets as of January 1	$	12,132	$	7,530
Total gains and losses for the period:
Included in other comprehensive income	1,631		420
Repayments, calls, and maturities	(3,000)		—
Transfers into Level 3	9,629		5,931
Transfers out of Level 3	(16,030)		(1,749)
Balance of recurring Level 3 assets as of December 31	$	4,362	$	12,132

December 31, 2025	Fair Value		Valuation Techniques	Unobservable Input	Range [Weighted Average] as of December 31, 2025
Corporate bonds and notes	$	4,362	Discounted cash flow	Market discount rate	10.00% -10.00% [10.00%]

December 31, 2024	Fair Value		Valuation Technique	Unobservable Inputs	Range [Weighted Average] as of December 31, 2024
Corporate bonds and notes	$	12,132	Discounted cash flow	Market discount rate	7.25% - 12.00% [10.82%]

The following tables present quantitative information regarding Level 3 significant unobservable inputs for assets and liabilities measured at fair value on a non-recurring basis as of December 31, 2025 and 2024 (in thousands):

Description	Fair Value as of December 31, 2025		Valuation Technique	Unobservable Inputs	Range [Weighted Average] at December 31, 2025
Collateral-dependent loans:
Commercial mortgages:
Non-owner occupied commercial real estate	$	945	Income approach	Adjustment to appraised value	10.00% - 10.00% [10.00%]
Total collateral-dependent loans	$	945

Description	Fair Value as of December 31, 2024		Valuation Technique	Unobservable Inputs	Range [Weighted Average] at December 31, 2024
Collateral-dependent loans:
Commercial and industrial	$	11	Net present value	Discount rate	41.29% - 41.29% [41.29%]
Commercial mortgages:
Non-owner occupied commercial real estate	873		Income approach	Adjustment to appraised value	16.86% - 16.86% [16.86%]
Total collateral-dependent loans	$	884
Other real estate owned:
Residential mortgages	$	126	Sales comparison	Adjustment to appraised value	20.80% - 20.80% [20.80%]
Consumer loans:
Home equity lines and loans	285		Sales comparison	Adjustment to appraised value	20.80% - 20.80% [20.80%]
Total other real estate owned, net	$	411

Schedule of Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

Assets and liabilities measured at fair value on a non-recurring basis as of December 31, 2025 and 2024 are summarized below (in thousands):

			Fair Value Measurement as of December 31, 2025 Using
Financial Assets:	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral-dependent loans:
Commercial mortgages:
Non-owner occupied commercial real estate	$	945	$	—	$	—	$	945
Total collateral-dependent loans	$	945	$	—	$	—	$	945

			Fair Value Measurement as of December 31, 2024 Using
Financial Assets:	Fair Value		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Collateral-dependent loans:
Commercial and industrial	$	11	$	—	$	—	$	11
Commercial mortgages:
Non-owner occupied commercial real estate	873		—		—		873
Total collateral-dependent loans	$	884	$	—	$	—	$	884
Other real estate owned:
Residential mortgages	$	126	$	—	$	—	$	126
Consumer loans:
Home equity lines and loans	285		—		—		285
Total other real estate owned, net	$	411	$	—	$	—	$	411

Schedule of Carrying Value and Estimated Fair Value of Financial Instruments

The carrying amounts and estimated fair values of other financial instruments, as of December 31, 2025 and December 31, 2024, are as follows (in thousands):

			Fair Value Measurements as of December 31, 2025 Using
Financial assets:	Carrying Amount		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Estimated Fair Value 1
Cash and due from financial institutions	$	22,772	$	22,772	$	—	$	—	$	22,772
Interest-bearing deposits in other financial institutions	27,325		27,325		—		—		27,325
Equity investments	3,765		3,765		—		—		3,765
Securities available for sale	280,598		—		276,236		4,362		280,598
Securities held to maturity	640		—		—		640		640
FHLBNY and FRBNY stock	9,466		—		—		—		N/A
Loans, net and loans held for sale	2,271,663		—		—		2,209,059		2,209,059
Derivative assets	17,280		—		17,280		—		17,280
Financial liabilities:
Deposits:
Demand, savings, and insured money market deposits	$	1,807,058	$	1,807,058	$	—	$	—	$	1,807,058
Time deposits	463,616		—		464,144		—		464,144
FHLBNY overnight advances	87,110		—		87,126		—		87,126
Subordinated debt, net of issuance costs	44,028		—		46,350		—		46,350
Derivative liabilities	17,412		—		17,412		—		17,412

1 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

			Fair Value Measurements as of December 31, 2024 Using
Financial Assets:	Carrying Amount		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Estimated Fair Value 1
Cash and due from financial institutions	$	26,224	$	26,224	$	—	$	—	$	26,224
Interest-earning deposits in other financial institutions	20,811		20,811		—		—		20,811
Equity investments	3,235		3,235		—		—		3,235
Securities available for sale	531,442		56,906		462,404		12,132		531,442
Securities held to maturity	808		—		—		808		808
FHLBNY and FRBNY stock	9,117		—		—		—		N/A
Loans, net and loans held for sale	2,071,419		—		—		1,981,851		1,981,851
Derivative assets	23,829		—		23,829		—		23,829
Financial liabilities:
Deposits:
Demand, savings, and insured money market deposits	$	1,772,971	$	1,772,971	$	—	$	—	$	1,772,971
Time deposits	623,912		—		622,920		—		622,920
FHLBNY overnight advances	109,110		—		109,083		—		109,083
Derivative liabilities	23,851		—		23,851		—		23,851

1 Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.