FAIR VALUE (Tables)

6 Months Ended

Jun. 30, 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 June 30, 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	$	239,604	$	—	$	239,604	$	—
Collateralized mortgage obligations	2,861		—		2,861		—
Obligations of states and political subdivisions	9,708		—		9,708		—
Corporate bonds and notes	16,870		—		12,403		4,467
Total available for sale securities	$	269,043	$	—	$	264,576	$	4,467
Equity investments, at fair value	$	3,605	$	3,605	$	—	$	—
Derivative assets	$	17,548	$	—	$	17,548	$	—
Financial Liabilities:
Derivative liabilities	$	17,612	$	—	$	17,612	$	—

			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 and six month periods ended June 30, 2026 and 2025, and qualitative information regarding Level 3 significant unobservable inputs as of June 30, 2026 and December 31, 2025 (in thousands):

	For the Three Months Ended				For the Six Months Ended
Level 3 Financial Assets - Corporate bonds and notes	June 30, 2026		June 30, 2025		June 30, 2026		June 30, 2025
Balance of recurring Level 3 assets as of beginning of period	$	4,548	$	21,859	$	4,362	$	12,132
Total gains or losses for the period:
Included in other comprehensive income	(81)		51		105		894
Repayments, calls, and maturities	—		—		—		(1,000)
Transfers into Level 3	—		—		—		9,884
Transfers out of Level 3	—		(16,030)		—		(16,030)
Balance of recurring Level 3 assets as of end of period	$	4,467	$	5,880	$	4,467	$	5,880

June 30, 2026	Fair Value		Valuation Technique	Unobservable Input	Range [Weighted Average] as of June 30, 2026
Corporate bonds and notes	$	4,467	Discounted cash flow	Market discount rate	9.75% - 9.75% [9.75%]

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 nonrecurring basis as of June 30, 2026 and December 31, 2025 (in thousands):

Description	Fair Value as of June 30, 2026		Valuation Technique	Unobservable Inputs	Range [Weighted Average] as of June 30, 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
Repossessed vehicles	$	156	Estimated liquidation value	Estimated recovery rate	50.00% - 50.00% [50.00%]

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%]
Repossessed vehicles	$	257	Estimated liquidation value	Estimated recovery rate	50.00% - 50.00% [50.00%]

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

Assets and liabilities measured at fair value on a nonrecurring basis as of June 30, 2026 and December 31, 2025 are summarized below (in thousands):

			Fair Value Measurement as of June 30, 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
Repossessed vehicles	$	156	$	—	$	—	$	156

			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
Repossessed vehicles	$	257	$	—	$	—	$	257

Schedule of Carrying Value and Estimated Fair Value of Financial Instruments

The carrying amounts and estimated fair values of financial instruments, as of June 30, 2026 and December 31, 2025, are as follows (in thousands):

	June 30, 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	$	28,994	$	28,994	$	—	$	—	$	28,994
Interest-earning deposits in other financial institutions	44,119		44,119		—		—		44,119
Equity investments	3,605		3,605		—		—		3,605
Securities available for sale	269,043		—		264,576		4,467		269,043
Securities held to maturity	1,560		—		—		1,560		1,560
FHLBNY and FRBNY stock	9,690		—		—		—		N/A
Loans, net of deferred loan fees and loans held for sale	2,369,578		—		—		2,294,095		2,294,095
Derivative assets	17,548		—		17,548		—		17,548
Financial liabilities:
Deposits:
Demand, savings, and insured money market deposits	$	1,931,560	$	1,931,560	$	—	$	—	$	1,931,560
Time deposits	432,374		—		432,968		—		432,968
FHLBNY advances	89,590		—		89,595		—		89,595
Subordinated debt, net of deferred issuance costs	44,079		—		46,852		—		46,852
Derivative liabilities	17,612		—		17,612		—		17,612

(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 of deferred loan fees 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.