FAIR VALUE (Tables)

3 Months Ended

Mar. 31, 2026

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 March 31, 2026 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	$	245,682	$	—	$	245,682	$	—
Collateralized mortgage obligations	2,903		—		2,903		—
Obligations of states and political subdivisions	9,563		—		9,563		—
Corporate bonds and notes	17,170		—		12,622		4,548
Total available for sale securities	$	275,318	$	—	$	270,770	$	4,548
Equity investments, at fair value	$	3,299	$	3,299	$	—	$	—
Derivative assets	$	16,671	$	—	$	16,671	$	—
Financial Liabilities:
Derivative liabilities	$	16,798	$	—	$	16,798	$	—

			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, at fair value	$	3,288	$	3,288	$	—	$	—
Derivative assets	$	17,280	$	—	$	17,280	$	—
Financial Liabilities:
Derivative liabilities	$	17,412	$	—	$	17,412	$	—

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

The following tables present a reconciliation of assets measured at fair value on a recurring basis using unobservable inputs (Level 3) for the three month periods ended March 31, 2026 and 2025, and qualitative information regarding Level 3 significant unobservable inputs as of March 31, 2026 and December 31, 2025 (in thousands):

	For the Three Months Ended
Level 3 Financial Assets - Corporate bonds and notes	March 31, 2026		March 31, 2025
Balance of recurring Level 3 assets as of beginning of period	$	4,362	$	12,132
Total gains or losses for the period:
Included in other comprehensive income	186		843
Repayments, calls, and maturities	—		(1,000)
Transfers into Level 3	—		9,884
Transfers out of Level 3	—		—
Balance of recurring Level 3 assets as of end of period	$	4,548	$	21,859

March 31, 2026	Fair Value		Valuation Technique	Unobservable Input	Range [Weighted Average] as of March 31, 2026
Corporate bonds and notes	$	4,548	Discounted cash flow	Market discount rate	10.00% -10.00% [10.00%]

December 31, 2025	Fair Value		Valuation Technique	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%]

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 March 31, 2026 and December 31, 2025 (in thousands):

Description	Fair Value as of March 31, 2026		Valuation Technique	Unobservable Inputs	Range [Weighted Average] as of March 31, 2026
Collateral-dependent loans:
Commercial real estate:
Non-owner occupied commercial real estate	$	294	Sales comparison	Adjustment to appraised value	10.00% - 10.00% [10.00%]
Other real estate owned:
Commercial real estate:
Non-owner occupied commercial real estate	$	374	Sales comparison	Adjustment to appraised value	10.00% - 10.00% [10.00%]
Non-owner occupied commercial real estate	1,350		Income approach	Adjustment to appraised value	10.00% - 10.00% [10.00%]
Residential mortgages	171		Sales comparison	Adjustment to appraised value	20.80% - 20.80% [20.80%]
Total other real estate owned, net	$	1,895

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

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 March 31, 2026 and December 31, 2025 are summarized below (in thousands):

			Fair Value Measurement as of March 31, 2026 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 real estate:
Non-owner occupied commercial real estate	$	294	$	—	$	—	$	294
Other real estate owned:
Commercial real estate:
Non-owner occupied commercial real estate	$	1,724	$	—	$	—	$	1,724
Residential mortgages	171		—		—		171
Total other real estate owned, net	$	1,895	$	—	$	—	$	1,895

			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 real estate:
Non-owner occupied commercial real estate	$	945	$	—	$	—	$	945

Schedule of Carrying Value and Estimated Fair Value of Financial Instruments

The carrying amounts and estimated fair values of financial instruments, as of March 31, 2026 and December 31, 2025, are as follows (in thousands):

	March 31, 2026
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	$	27,679	$	27,679	$	—	$	—	$	27,679
Interest-earning deposits in other financial institutions	25,691		25,691		—		—		25,691
Equity investments	3,776		3,776		—		—		3,776
Securities available for sale	275,318		—		270,770		4,548		275,318
Securities held to maturity	640		—		—		640		640
FHLBNY and FRBNY stock	8,964		—		—		—		N/A
Loans, net and loans held for sale	2,314,413		—		—		2,244,082		2,244,082
Derivative assets	16,671		—		16,671		—		16,671
Financial liabilities:
Deposits:
Demand, savings, and insured money market deposits	$	1,855,955	$	1,855,955	$	—	$	—	$	1,855,955
Time deposits	457,941		—		458,485		—		458,485
FHLBNY advances	75,710		—		75,710		—		75,710
Subordinated debt, net of deferred issuance costs	44,054		—		46,746		—		46,746
Derivative liabilities	16,798		—		16,798		—		16,798

(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.

	December 31, 2025
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-earning 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.