0001104659-26-059252 | 10-Q | XBRL Viewer

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Changes in related party loans
Aggregate deposits from related parties	$ 1,600	$ 1,700
Related Party
Changes in related party loans
Beginning Balance	302	313
Repayments	2	11
Ending Balance	$ 300	$ 302

Nature of Operations	3 Months Ended
Mar. 31, 2026
Nature of Operations
Nature of Operations	2.Nature of Operations Hoyne Savings Bank is an Illinois stock institution. The Bank operates as a single segment and its principal business consists of originating commercial real estate loans (including commercial construction), commercial and industrial loans, one to four residential loans, and to a lesser extent, home equity loans and lines of credit and other consumer loans in the market areas surrounding its branch footprint. The Bank also established a loan production office in Oak Park, Illinois in 2023 and attracts retail deposits from the general public as well as deposits from commercial customers in the areas surrounding the main office and branches, offering a wide variety of deposit products and services. The Bank also invests in securities. Its revenues are derived primarily from interest on loans and investment securities. Its primary sources of funds are deposits and principal and interest payments on loans and investment securities.

Nature of Operations

3 Months Ended

Mar. 31, 2026

Nature of Operations

Nature of Operations

2.Nature of Operations

Hoyne Savings Bank is an Illinois stock institution. The Bank operates as a single segment and its principal business consists of originating commercial real estate loans (including commercial construction), commercial and industrial loans, one to four residential loans, and to a lesser extent, home equity loans and lines of credit and other consumer loans in the market areas surrounding its branch footprint. The Bank also established a loan production office in Oak Park, Illinois in 2023 and attracts retail deposits from the general public as well as deposits from commercial customers in the areas surrounding the main office and branches, offering a wide variety of deposit products and services. The Bank also invests in securities. Its revenues are derived primarily from interest on loans and investment securities. Its primary sources of funds are deposits and principal and interest payments on loans and investment securities.

Organization	3 Months Ended
Mar. 31, 2026
Organization
Organization	1.Organization Hoyne Bancorp, Inc, a Delaware corporation (the "Company") was formed to serve as the stock holding company for Hoyne Savings Bank ("Bank") as part of the mutual-to-stock conversion. Upon completion of the conversion, which occurred on December 3, 2025, Hoyne Bancorp, Inc. became 100% owner of Hoyne Savings Bank. 100% of the common stock of Hoyne Bancorp, Inc. is held by the public, Hoyne Charitable Foundation, and Employee Stock Ownership Program. The cost of the reorganization and the issuing of common stock totaling approximately $3.7 million were deferred and deducted from the sales proceeds of the offering. In connection with the mutual-to-stock conversion completed on December 3, 2025, Hoyne Savings, MHC and Hoyne Financial Corporation merged into Hoyne Bancorp, Inc. The merger eliminated $567,362 of negative shareholders' equity. As a holding company of an Illinois-chartered stock savings bank, Hoyne Bancorp, Inc. is regulated by the Board of Governors of the Federal Reserve System ("Federal Reserve Board"). In connection with the conversion, it also issued 161,938 shares of common stock and donated $250,000 in cash to Hoyne Charitable Foundation, Inc. The unaudited consolidated financial statements and other financial information contained in this Quarterly Report on Form 10-Q should be read in conjunction with the audited consolidated financial statements and related notes of Hoyne Bancorp, Inc. at and for the years ended December 31, 2025 and 2024 contained in Hoyne Bancorp Inc.’s Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the Securities Exchange Commission on March 26, 2026.

Organization

3 Months Ended

Mar. 31, 2026

Organization

Organization

1.Organization

Hoyne Bancorp, Inc, a Delaware corporation (the "Company") was formed to serve as the stock holding company for Hoyne Savings Bank ("Bank") as part of the mutual-to-stock conversion. Upon completion of the conversion, which occurred on December 3, 2025, Hoyne Bancorp, Inc. became 100% owner of Hoyne Savings Bank. 100% of the common stock of Hoyne Bancorp, Inc. is held by the public, Hoyne Charitable Foundation, and Employee Stock Ownership Program. The cost of the reorganization and the issuing of common stock totaling approximately $3.7 million were deferred and deducted from the sales proceeds of the offering. In connection with the mutual-to-stock conversion completed on December 3, 2025, Hoyne Savings, MHC and Hoyne Financial Corporation merged into Hoyne Bancorp, Inc. The merger eliminated $567,362 of negative shareholders' equity. As a holding company of an Illinois-chartered stock savings bank, Hoyne Bancorp, Inc. is regulated by the Board of Governors of the Federal Reserve System ("Federal Reserve Board"). In connection with the conversion, it also issued 161,938 shares of common stock and donated $250,000 in cash to Hoyne Charitable Foundation, Inc.

The unaudited consolidated financial statements and other financial information contained in this Quarterly Report on Form 10-Q should be read in conjunction with the audited consolidated financial statements and related notes of Hoyne Bancorp, Inc. at and for the years ended December 31, 2025 and 2024 contained in Hoyne Bancorp Inc.’s Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the Securities Exchange Commission on March 26, 2026.

Deposits - By type (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Demand accounts
Passbook accounts	$ 87,219,000	$ 89,870,000
NOW accounts	53,657,000	54,215,000
Daily money market accounts	16,028,000	16,239,000
Total demand deposits	156,904,000	160,324,000
Certificates of deposit	155,081,000	161,227,000
Total of all deposit accounts	311,985,430	321,550,766
Time deposits that meet or exceed the FDIC insurance limit of $250,000	$ 37,700,000	$ 39,000,000

Related Party Transactions

3 Months Ended

Mar. 31, 2026

Related Party Transactions

Related Party Transactions

7.Related Party Transactions

The Bank engages in transactions with its directors and executive officers, including companies in which they have beneficial interest, in the normal course of business. It is the policy of the Bank that loan transactions with directors and executive officers be made on substantially the same terms as those prevailing at the time for comparable loans to other persons. The following is a summary of activity of related party loans (in thousands) for the periods presented:


		March 31,			December 31,
		2026			2025
Beginning balance at beginning of period		$	302		$	313
Repayments			2			11
Ending balance		$	300		$	302

The aggregate amount of deposits from directors and executive officers and their affiliates amounted to approximately $1.6 million at March 31, 2026 and $1.7 million at December 31, 2025.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2026

Loans Receivable

Schedule of loans receivable

Loans receivable consist of the following (in thousands):


	March 31, 2026			December 31, 2025
One to four residential	$	103,354		$	109,123
Purchased and participations		5,839			5,993
Home improvement, first mortgage		446			457
Home equity line of credit (HELOC)		6,017			5,431
Commercial, construction		47,430			46,124
Commercial and Industrial		28,990			23,169
Commercial Real Estate		97,180			76,338
Commercial Line of Credit (LOC)		4,182			9,706
Total		293,438			276,341
Add premiums on purchased loans		34			35
Less:
Loans sold		(873)			(4,386)
Loans in process		(12)			(304)
Allowance for credit losses		(2,817)			(2,682)
Deferred income from loan fees		(1,135)			(1,055)
	$	288,635		$	267,949

Schedule of activity in the allowance for credit losses

Activity in the allowance for credit losses is summarized for the three months ended March 31, 2026 and 2025, as follows (in thousands):


								Home
					Purchased			improvement									Commercial			Commercial
		One to Four			and			first						Commercial			and			real
		Residential			participations			mortgage			HELOC			construction			industrial			estate			LOC			Total
Allowance for Credit Loss
For the Three Months Ended
Beginning balance January 1, 2025		$	1,074		$	75		$	2		$	52		$	195		$	186		$	435		$	107		$	2,126
Provision			16			3			—			—			43			5			60			8			135
Charge-offs			—			—			—			—			—			—			—			—			—
Recoveries			12			—			—			—			—			—			—			—			12
Ending balance March 31, 2025		$	1,102		$	78		$	2		$	52		$	238		$	191		$	495		$	115		$	2,273
Beginning balance January 1, 2026			1,059			58			4			53			448			225			741			94		$	2,682
Provision			(67)			(2)			—			5			8			53			192			(54)			135
Charge-offs			—			—			—			—			—			—			—			—			—
Recoveries			—			—			—			—			—			—			—			—			—
Ending balance March 31, 2026		$	992		$	56		$	4		$	58		$	456		$	278		$	933		$	40		$	2,817

Schedule of aging of loans receivable by classification

The aging of loans receivable by class of receivable is as follows (in thousands):

March 31, 2026

30 – 89

Non-Accrual

2026

Current

days

90+ days

Total

One to four residential and home improvement

 

102,214

 

998

 

588

 

103,800

Purchased and Participations

5,812

5,839

HELOCs

6,017

—

6,017

Commercial & Industrial

28,990

—

28,990

Commercial real estate

97,180

—

97,180

Commercial construction

47,430

—

47,430

Commercial LOC

4,182

—

4,182

291,825

1,000

613

293,438


		December 31, 2025
					30 – 89			Non-Accrual
2025		Current			days			90+ days			Total
One to four residential and home improvement		$	108,408		$	783		$	389		$	109,580
Purchased and Participations			5,951			—			42			5,993
HELOCs			5,281			137			13			5,431
Commercial & Industrial			23,169			—			—			23,169
Commercial real estate			76,338			—			—			76,338
Commercial construction			46,124			—			—			46,124
Commercial LOC			9,706			—			—			9,706
		$	274,977		$	920		$	444		$	276,341

Schedule of loans by risk rating and year of origination

Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be Pass rated loans. As of March 31, 2026 and December 31, 2025, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows (in thousands):


March 31, 2026		2026			2025			2024			2023			2022			Prior			Revolvers			Total
Pass
One to four residential		$	1,017		$	3,128		$	4,452		$	3,756		$	6,680		$	82,221		$	—		$	101,254
Purchased and Participations			—			—			—			—			—			5,839			—			5,839
Home improvement, first mortgage			—			287			—			125			20			14			—			446
Home equity line of credit			—			—			—			—			—			—			6,017			6,017
Commercial construction			—			—			—			—			—			—			47,430			47,430
Commercial and industrial			949			20,837			5,554			465			—			—			—			27,805
Commercial real estate			19,369			28,510			31,407			17,666			—			—			—			96,952
Commercial line of credit			1,050			647			2,485			—			—			—			—			4,182
Total pass		$	22,385		$	53,409		$	43,898		$	22,012		$	6,700		$	88,074		$	53,447		$	289,925
Special Mention
One to four residential			—			—			—			—			—			170			—			170
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			1,185			—			—			—			—			1,185
Commercial real estate			—			—			228			—			—			—			—			228
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	—		$	1,413		$	—		$	—		$	170		$	—		$	1,583
Substandard
One to four residential			—			—			—			—			—			1,930			—			1,930
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total substandard		$	—		$	—		$	—		$	—		$	—		$	1,930		$	—		$	1,930
Total		$	22,385		$	53,409		$	45,311		$	22,012		$	6,700		$	90,174		$	53,447		$	293,438
Current year to date period gross write-offs
One to four residential		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

5.Loans Receivable (continued)


December 31, 2025		2025			2024			2023			2022			2021			Prior			Revolvers			Total
Pass
One to four residential		$	3,147		$	4,897		$	3,822		$	7,009		$	24,385		$	63,877		$	—		$	107,137
Purchased and Participations			—			—			—			—			—			5,993			—			5,993
Home improvement, first mortgage			290			—			129			21			—			17			—			457
Home equity line of credit			—			—			—			—			—			—			5,431			5,431
Commercial construction			—			—			—			—			—			—			46,124			46,124
Commercial and industrial			10,455			11,215			477			—			—			—			—			22,147
Commercial real estate			29,650			34,162			12,296			—			—			—			—			76,108
Commercial line of credit			648			3,558			5,500			—			—			—			—			9,706
Total pass		$	44,190		$	53,832		$	22,224		$	7,030		$	24,385		$	69,887		$	51,555		$	273,103
Special Mention
One to four residential			—			—			—			—			521			171			—			692
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			1,022			—			—			—			—			—			1,022
Commercial real estate			—			230			—			—			—			—			—			230
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	1,252		$	—		$	—		$	521		$	171		$	—		$	1,944
Substandard
One to four residential			—			—			—			—			—			1,294			—			1,294
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total substandard		$	—		$	—		$	—		$	—		$	—		$	1,294		$	—		$	1,294
Total		$	44,190		$	55,084		$	22,224		$	7,030		$	24,906		$	71,352		$	51,555		$	276,341
Current year to date period gross write-offs
One to four residential		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total current period gross write-offs		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Regulatory Information (Tables)

3 Months Ended

Mar. 31, 2026

Regulatory Information

Schedule of regulatory information

Management believes, as of March 31, 2026 and December 31, 2025, that the Bank meets all capital adequacy requirements to which it is subject. The most recent notification from Regulatory Authorities categorized the Bank as well capitalized under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the Bank’s category (table in thousands).


							Requirements
							Well
							Capitalized
							Under Prompt
							Corrective
		Actual					Action Provisions
		Amount			Ratio		Amount			Ratio
As of March 31, 2026
Tier 1 capital (to average assets for the leverage ratio)		$	133,094		27.8	%	$	43,073		9.0	%
As of December 31, 2025:
Tier 1 capital (to average assets for the leverage ratio)		$	126,916		24.8	%	$	46,351		9.0	%

Loans Receivable - Activity in the allowance for credit losses (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Allowance for Credit Loss
Beginning balance	$ 2,681,819	$ 2,126,000
Provision	135,000	135,000
Recoveries		12,000
Ending balance	2,816,819	2,273,000
Residential \| One to Four Residential
Allowance for Credit Loss
Beginning balance	1,059,000	1,074,000
Provision	(67,000)	16,000
Recoveries		12,000
Ending balance	992,000	1,102,000
Residential \| Purchased and participations
Allowance for Credit Loss
Beginning balance	58,000	75,000
Provision	(2,000)	3,000
Ending balance	56,000	78,000
Residential \| Home improvement, first mortgage
Allowance for Credit Loss
Beginning balance	4,000	2,000
Ending balance	4,000	2,000
Residential \| HELOC
Allowance for Credit Loss
Beginning balance	53,000	52,000
Provision	5,000
Ending balance	58,000	52,000
Commercial \| Commercial construction
Allowance for Credit Loss
Beginning balance	448,000	195,000
Provision	8,000	43,000
Ending balance	456,000	238,000
Commercial \| Commercial and Industrial
Allowance for Credit Loss
Beginning balance	225,000	186,000
Provision	53,000	5,000
Ending balance	278,000	191,000
Commercial \| LOC
Allowance for Credit Loss
Beginning balance	94,000	107,000
Provision	(54,000)	8,000
Ending balance	40,000	115,000
Commercial Real Estate \| Commercial real estate
Allowance for Credit Loss
Beginning balance	741,000	435,000
Provision	192,000	60,000
Ending balance	$ 933,000	$ 495,000

Summary of Significant Accounting Policies - Premises and Equipment (Details)	Mar. 31, 2026
Building and improvements \| Minimum
Summary of Significant Accounting Policies
Estimated useful life (in years)	5 years
Building and improvements \| Maximum
Summary of Significant Accounting Policies
Estimated useful life (in years)	50 years
Furniture, fixtures, and equipment \| Minimum
Summary of Significant Accounting Policies
Estimated useful life (in years)	3 years
Furniture, fixtures, and equipment \| Maximum
Summary of Significant Accounting Policies
Estimated useful life (in years)	20 years

Investment Securities - Held-to-Maturity (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Amortized cost and fair value of HTM securities:
Amortized Cost	$ 27,189,304	$ 28,368,567
Gross Unrealized Gains	16,000	27,000
Gross Unrealized Losses	(2,459,000)	(2,355,000)
Estimated Fair Value	24,746,000	26,040,000
Amortized cost of HTM securities by contractual maturity:
Due after 5 years to 10 years	2,228,000	248,000
Due after 10 years		1,980,000
Total	2,228,000	2,228,000
Mortgage-backed	24,961,000	26,140,000
Total	27,189,304	28,368,567
Fair value of HTM securities by contractual maturity:
Due after 5 years to 10 years	1,783,000	219,000
Due after 10 years		1,580,000
Total	1,783,000	1,799,000
Mortgage-backed	22,963,000	24,241,000
Total	24,746,000	26,040,000
Agencies
Amortized cost and fair value of HTM securities:
Amortized Cost	1,980,000	1,980,000
Gross Unrealized Losses	(412,000)	(400,000)
Estimated Fair Value	1,568,000	1,580,000
Amortized cost of HTM securities by contractual maturity:
Total	1,980,000	1,980,000
Fair value of HTM securities by contractual maturity:
Total	1,568,000	1,580,000
Mortgage-backed
Amortized cost and fair value of HTM securities:
Amortized Cost	24,961,000	26,140,000
Gross Unrealized Gains	16,000	27,000
Gross Unrealized Losses	(2,014,000)	(1,926,000)
Estimated Fair Value	22,963,000	24,241,000
Amortized cost of HTM securities by contractual maturity:
Total	24,961,000	26,140,000
Fair value of HTM securities by contractual maturity:
Total	22,963,000	24,241,000
Municipal bonds
Amortized cost and fair value of HTM securities:
Amortized Cost	248,000	248,000
Gross Unrealized Losses	(33,000)	(29,000)
Estimated Fair Value	215,000	219,000
Amortized cost of HTM securities by contractual maturity:
Total	248,000	248,000
Fair value of HTM securities by contractual maturity:
Total	$ 215,000	$ 219,000

Summary of Significant Accounting Policies - Advertising (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Summary of Significant Accounting Policies
Cost of advertising	$ 67,939	$ 4,808

Summary of Significant Accounting Policies - Core Deposit Intangibles (Details) - Core Deposit Intangibles - USD ($)		3 Months Ended
	Oct. 16, 2020	Mar. 31, 2026	Dec. 31, 2025
Summary of Significant Accounting Policies
Accumulated amortization		$ 2,600,000	$ 2,500,000
Aggregate annual amortization expense:
2026		138,000
Loomis Federal Savings and Loan Association
Summary of Significant Accounting Policies
Finite-lived intangible assets acquired	$ 3,000
Other business acquisitions
Summary of Significant Accounting Policies
Finite-lived intangible assets acquired		$ 2,705,000
Estimated useful life		120 months

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

3.Summary of Significant Accounting Policies

The accompanying unaudited consolidated financial statements have been prepared in conformity with accounting principals generally accepted in the United States of America (“U.S. GAAP”) and conform to practices within the banking industry. The accounting policies followed in the preparation of the interim consolidated financial statements are consistent with those used in the preparation of the annual financial statements. The interim consolidated financial statements reflect all normal and recurring adjustments that are necessary, in the opinion of management, for fair statement of results for the interim periods presented. Results for the period ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

Principles of Consolidation — The consolidated financial statements for the three months ended March 31, 2026 include the accounts and results of operations of Hoyne Bancorp, Inc. and Hoyne Savings Bank. The comparable period in 2025 contains the results of Hoyne Savings, MHC, Hoyne Financial Corporation, and Hoyne Savings Bank and Prospect Services Incorporated. Significant intercompany accounts and transactions have been eliminated in consolidation.

3.Summary of Significant Accounting Policies (continued)

Use of Estimates — The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and activities at the date of the financial statements, and during the reporting period. Actual results could differ from those estimates.

Significant estimates used in the preparation of these financial statements and disclosures include the allowance for credit losses, realizability of net deferred income tax assets and the fair values of financial instruments. For these estimates, it is reasonably possible that the recorded amounts or related disclosures could significantly change in the near future as more information is available.

Cash and Cash Equivalents — Cash and cash equivalents include cash on hand, demand deposits, and investment deposits with a maturity of three months or less.

Certificates of Deposit — Interest-bearing deposits are carried at cost and consist of short term certificates of deposit held at other financial institutions.

Investment Securities — Investment securities are classified in the following categories, and accounted for as follows (see Note 4 to the consolidated financial statements):

Debt Securities — Debt securities that management has the positive intent and ability to hold to maturity are classified as held to maturity and recorded at amortized cost. Securities not classified as held to maturity are classified as available for sale and are carried at fair value, with unrealized gains and losses reported in other comprehensive income or loss. Amortization of premiums and accretion of discounts are recognized in interest income using the interest method. Premiums that exceed the amount repayable by the issuer at the next call date are amortized to the next call date. Other premiums and discounts are amortized (accreted) over the estimated lives of the securities. Gains and losses on the sale of securities are recorded on the trade date and determined using the specific-identification method.

We use a current expected credit loss ("CECL") model to estimate the allowance for credit losses on securities held to maturity. The CECL model considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each security.

Management believes we will collect all amounts owed on securities held to maturity issued by the U.S. government or a U.S. government-sponsored agency since these securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies, and have a long history of no credit losses. Management evaluates all other securities held to maturity using a probability of default method. The probability of default method estimates the probability a security with a certain credit rating will default during its remaining contractual term (probability of default) and how much loss is expected to be incurred if a security defaults (loss given default rate). We obtain information from FHN Financial, a reputable third party valuation provider, to estimate the probability of default for each credit rating based on the remaining term of the security and the loss given default rate.

The past due status of a security is based on the contractual terms in the security. The accrual of interest on a security is discontinued when the security becomes 90 days delinquent or whenever management believes the issuer will be unable to make payments as they become due. When securities are placed on nonaccrual status, all unpaid accrued interest is reversed against interest income.

We exclude accrued interest receivable from the amortized cost basis of both securities held to maturity and available for sale when estimating credit losses and when presenting required disclosures in the financial statements. Accrued interest on securities held to maturity totaling approximately $58,000 and $69,000 and accrued interest on securities available for sale totaling approximately $287,000 and $312,000 at March 31, 2026 and December 31, 2025, respectively, was excluded from the amortized cost basis of securities held to maturity and available for sale.

We evaluate individual securities available for sale in an unrealized loss position by first determining whether the decline in fair value below the amortized cost basis of the security has resulted from a credit loss or other factors. A credit loss exists when the present value of cash flows expected to be collected from the security is less than the amortized cost basis of the security. In determining whether a credit loss exists, the Bank considers the extent to

3.Summary of Significant Accounting Policies (continued)

which the fair value is less than the amortized cost basis, adverse conditions related to the security, the industry, or geographic areas, the payment structure of the debt security, failure of the issuer to make scheduled payments, and any changes to the rating of the security. Impairment related to credit losses is recognized through an allowance for credit losses up to the amount that fair value is less than the amortized cost basis. Changes to the allowance are recognized through earnings as a provision for (or recovery of) credit losses. Impairment related to other factors is recognized in other comprehensive income (loss).

Stock in Federal Home Loan Bank of Chicago and Bankers Bank — The Bank, as a member of the Federal Home Loan Bank system is required to own a certain amount of stock based on the level of borrowings and other factors and may invest in additional amounts. Federal Home Loan Bank of Chicago (“FHLB”) stock is recorded at cost and classified as a restricted security. No readily available market exists for this stock and it has no quoted market value. Redemptions of FHLB stock are at par value. The stock is evaluated for impairment annually based on the ultimate recoverability of the par value without regard to temporary declines in value. The Bank also holds stock in Bankers Bank as part of our available funds requirement. Bankers Bank stock is recorded at cost and classified as a restricted security. Based on an evaluation of these investments as of March 31, 2026 and December 31, 2025, management is of the opinion the costs of these investments will be recovered.

Loans Receivable

Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff generally are reported at their outstanding unpaid principal balances adjusted for purchase premiums or discounts, deferred loan fees and costs, charge-offs, and an allowance for credit losses. Interest on loans is accrued and credited to income based on the unpaid principal balance. Loan-origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method.

The past due status of a loan is based on the contractual terms in the loan agreement. The accrual of interest on a loan is discontinued when the loan becomes 90 days delinquent or whenever management believes the borrower will be unable to make payments as they become due. When loans are placed on nonaccrual status or charged off, all unpaid accrued interest is reversed against interest income. The interest on these loans is subsequently accounted for on the cash basis if collection of the remaining recorded investment in the loan is still expected or using the cost-recovery method when collection of the remaining recorded investment is in doubt. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.

Allowance for Credit Losses and Unfunded Commitments

The allowance for credit losses on loans is a valuation allowance that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the Bank’s loan portfolio. The allowance for credit losses on loans is established through provisions for credit losses charged against earnings. When available information confirms that specific loans, or portions thereof, are uncollectible, these amounts are charged against the allowance for credit losses on loans, and subsequent recoveries, if any, are credited to the allowance for credit losses on loans.

Management considers the following when assessing risk in the Bank’s loan portfolio:

Commercial

Loans in this portfolio segment are primarily income-producing properties throughout the Chicago area. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy as evidenced by increased vacancy rates, which in turn, will have an effect on the credit quality in this portfolio. Management obtains rent rolls annually and continually monitors the cash flows of these loans. Loans in this segment also include those made to businesses and secured by assets of the business.

3.Summary of Significant Accounting Policies (continued)

Repayment is expected from operations of the business. A weakened economy, and resultant decreased consumer spending, will have an effect on the credit quality of these loans.

Residential Real Estate

Loans in this portfolio segment primarily include owner-occupied 1-4 family residences secured by 1st liens. The Bank generally has 2nd liens on property securing home equity loans. The Bank generally does not originate loans with a loan-to-value ratio greater than 85% and does not generally grant loans that would be classified as subprime upon origination. All loans in this portfolio are collateralized by residential real estate and repayment is dependent on the credit quality of the individual borrower or borrowers. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment.

We use a CECL model to estimate the allowance for credit losses on loans. The CECL model considers historical loss rates and other qualitative adjustments, as well as a new forward-looking component that considers reasonable and supportable forecasts over the expected life of each loan. To develop the allowance for credit losses on loans estimate under the CECL model, we segregate the loan portfolio into loan pools based on loan type and similar credit risk elements; performs an individual evaluation of certain collateral dependent and other credit-deteriorated loans; calculates the historical loss rates for the various loan pools; applies the loss rates over the calculated life of the collectively evaluated loan pools; adjusts for forecasted macro-level economic conditions and other anticipated changes in credit quality; and determines qualitative adjustments based on factors and conditions unique to the Bank’s loan portfolio.

Under the CECL model, loans that do not share similar risk characteristics with loans in their respective pools are individually evaluated for expected credit losses and are excluded from the collectively evaluated loan credit loss estimates. A loan is individually evaluated when, based on current information and events, it is probable that the Bank will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining individual evaluation include payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not individually evaluated. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed.

The following describes the types of collateral that secure collateral dependent loans:

●

Commercial and industrial loans considered collateral dependent are primarily secured by accounts receivable, inventory and equipment

●

Construction — Construction loans are primarily secured by residential and commercial properties, which are under construction and/or redevelopment, and by raw land

●

Commercial real estate loans — Commercial real estate loans are primarily secured by office and industrial buildings, warehouses, retail shopping facilities and various special purpose properties, including hotels and restaurants.

●

Residential — First mortgages are primarily secured by first liens on residential real estate.

●

Residential — Junior mortgages are primarily secured by first and junior liens on residential real estate.

3.Summary of Significant Accounting Policies (continued)

Management evaluates all collectively evaluated loan pools using the weighted average remaining life (the “remaining life”) methodology. The remaining life methodology applies calculated quarterly net loss rates to collectively evaluated loan pools on a periodic basis based on the estimated remaining life of each pool. The estimated losses under the remaining life methodology are then adjusted for qualitative factors deemed appropriate by management.

The estimated remaining life of each pool is determined using quarterly, pool-based attrition measurements using the Bank’s loan-level historical data. The Bank’s historical call report data is utilized for historical loss rate calculations, and the lookback period for each collectively evaluated loan pool is determined by management based upon the estimated remaining life of the pool. Forecasted historical loss rates are calculated using the Bank’s historical data based on the lookback, forecast, and reversion period inputs by management. Management elected to utilize peer group loss rates to supplement the Bank’s data to provide a forecasted market adjustment.

The quantitative analysis under the remaining life methodology is supplemented with other qualitative factors based on the risks management determines are present for each collectively evaluated loan pool. The Qualitative Adjustment factor is intended to embody a forecasting component based on an independent economic metric. The Bank has selected for this component regional unemployment for consumer portfolio segments and regional gross domestic product for non-consumer portfolio segments.

The Bank excludes accrued interest receivable from the amortized cost basis of loans when estimating credit losses and when presenting required disclosures in the financial statements. Accrued interest on loans totaling approximately $1,228,000 and $1,035,000 at March 31, 2026 and December 31, 2025, respectively, was excluded from the amortized cost basis of loans.

In addition to the allowance for credit losses on loans, we calculate a reserve for unfunded loan commitments at a level that management believes is adequate to absorb estimated probable credit losses over the contractual terms of the Bank’s noncancellable loan commitments. We deemed the calculated reserve for unfunded commitments as immaterial as of March 31, 2026 and December 31, 2025.

Unfunded loan commitments are segmented into the same pools used for estimating the allowance for credit losses on loans. Estimated credit losses on unfunded loan commitments are based on the same methodology, inputs, and assumptions used to estimate credit losses on collectively evaluated loans, adjusted for estimated funding probabilities. The estimated funding probabilities represent management’s estimate of the amount of the current unfunded loan commitment that will be funded over the remaining contractual life of the commitment and is based on historical data.

We may modify loans to borrowers experiencing financial difficulty and grant certain concessions that include principal forgiveness, a term extension, an other-than-insignificant payment delay, an interest rate reduction, or a combination of these concessions. An assessment of whether the borrower is experiencing financial difficulty is made at the time of the loan modification.

Upon a determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.

Real Estate Owned — At the time of foreclosure, foreclosed real estate is recorded at the fair value less cost to sell, which becomes the property’s new basis. Any write-downs based on the asset’s fair value at date of acquisition are charged to the allowance for credit losses. After foreclosure, valuations are periodically performed by management and property held for sale is carried at the lower of the new cost basis or fair value less cost to sell. Impairment losses on property to be held and used are measured as the amount by which the carrying amount of a property exceeds its fair value. Costs incurred in maintaining foreclosed real estate and subsequent adjustments to the carrying amount of the

3.Summary of Significant Accounting Policies (continued)

property are included in net gain (loss) on real estate owned. Mortgage loans in the process of foreclosure at March 31, 2026 and December 31, 2025 totaled $152,000 and $324,000, respectively.

Real estate owned can also include former Bank locations and land that management has committed to a plan to sell and have been classified as held-for-sale. Once the criteria for classification as held for sale is met, the asset is reclassified from Premises and Equipment to Real Estate Owned on the consolidated statement of financial condition and is initially measured at the lower of its carrying amount or fair value less cost to sell. Subsequent to the initial reclassification, valuations are periodically performed by management, and the asset is reviewed for impairment with any adjustments to the carrying amount included in noninterest expense.

Premises and Equipment — Land is carried at cost. Buildings and improvements, furniture, fixtures, and equipment are carried at cost less accumulated depreciation. Depreciation is computed on the straight- line and accelerated methods over the following estimated useful lives:


Building and improvements		5 – 50 years
Furniture, fixtures, and equipment		3 – 20 years

Bank-owned Life Insurance — The Bank has purchased life insurance policies on certain key officers. Bank-owned life insurance is recorded at its cash surrender value, or the amount that can be realized upon immediate liquidation. The change in the cash surrender value is included as other noninterest income.

Core Deposit Intangibles — The core deposit intangibles (“CDI”) were acquired in business combinations. On October 16, 2020, the Bank acquired Loomis Federal Savings and Loan Association which included a CDI of $3,000. The Bank has an additional CDI of $2,705,000 from a previous business combination that is being amortized over its estimated useful life of 120 months. Accumulated amortization at March 31, 2026, was $2.6 million ($2.5 million at December 31, 2025). The CDIs are reviewed for impairment when events or circumstances indicate that the carrying amount may not be recoverable. No events or circumstances indicating impairment existed as of March 31, 2026 and December 31, 2025.

Aggregate annual amortization expense is expected to be as follows:


Year		Amount
2026		$	138,000

Deposits — Demand deposits normally bear interest and have no stated maturity. Time deposits, which include certificates of deposit, bear interest for a fixed, stated period of time. Premiums on acquired certificates of deposit are amortized into interest expense over the estimated life of the certificates.

Retained Earnings — Undivided profits are recorded in accordance with regulations of the State of Illinois and the Federal Deposit Insurance Corporation.

Transfers of Financial Assets — Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when the assets have been isolated from the Bank, the transferee obtains the right (free of conditions that constrain it from taking advantage of the right) to pledge or exchange the transferred asset, and the Bank does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.

3.Summary of Significant Accounting Policies (continued)

Noninterest Income Revenue Recognition — The Bank earns fees from its deposit customers for transaction-based, account maintenance, and overdraft services. Transaction-based fees, such as ATM use fees, wires, stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Bank fulfills the customer’s request. Account maintenance fees, which relate primarily to monthly service charges and maintenance fees, are earned over the course of a month, representing the period over which the Bank satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs as this corresponds with the Bank’s performance obligation.

Legal Contingencies — Various legal claims arise from time to time in the normal course of business. In the opinion of management, any liability resulting from such proceedings would not have a material impact on the financial statements of the Bank.

Advertising — The Company expenses the cost of advertising the first time the advertising takes place. Advertising expense was $67,939 during the three months ended March 31, 2026 compared to $4,808 during the three months ended March 31, 2025.

Income Taxes — Deferred tax assets and liabilities have been determined using the liability method. Deferred tax assets and liabilities are determined based on the difference between the financial statements and tax bases of assets and liabilities as measured by the current enacted tax rates which will be in effect when these differences are expected to reverse. Provision (credit) for deferred taxes is the result of changes in the deferred tax assets and liabilities.

The Company may also recognize a liability for unrecognized tax benefits from uncertain tax positions. Unrecognized tax benefits represent the differences between a tax position taken or expected to be taken in a tax return and the benefit recognized and measured in the financial statements. Interest and penalties related to unrecognized tax benefits are classified as income tax expense.

With few exceptions, the Company is no longer subject to federal or state examination by tax authorities for years ending before December 31, 2022.

Comprehensive Income (Loss) — Accounting principles generally require that recognized revenue, expense, gains, and losses be included in net income. Certain changes in assets and liabilities, however, such as unrealized gains and losses on available-for-sale securities, are reported as a direct adjustment to the equity section of the consolidated statement of financial condition. Such items, along with net income, are considered components of comprehensive income (loss).

Segment Information — The Company’s reportable segment is determined by the Chief Financial Officer (“CFO”) based upon information provided about the Company’s products and services offered, primarily banking operations. The segment is also distinguished by the level of information provided by the CFO, who uses such information to review performance of various components of the business, which are then aggregated if operating performance, products / services, and customers are similar. The CFO evaluates the financial performance of the Company’s business components such as evaluating revenue streams, significant expenses, and budget to actual results in assessing the Company’s segment and in the determination of allocating resources. The CFO uses revenue streams to evaluate product pricing and significant expenses to assess performance and evaluate return on assets. The CFO uses consolidated net income (loss) to benchmark the Company against its competitors. The benchmarking analysis coupled with monitoring of budget to actual results are used in assessing performance and in establishing compensation. Loans, investments, and deposit product service fees provide the revenues in the banking operation. Interest expense and salaries and employee benefits, as reported on the consolidated statement of income, provide the significant expenses in the banking operation. All operations are domestic.

3.Summary of Significant Accounting Policies (continued)

We operate under a single segment. Segment performance is evaluated using consolidated net income (loss). The measure of segment assets is reported on the consolidated balance sheets as total consolidated assets. Noncash items, such as depreciation and amortization, as well as expenditures for premises and equipment, are reported on the consolidated statement of cash flows.

Future Accounting Pronouncements — In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this ASU improve the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the rate reconciliation table, as well as income taxes paid disaggregated by jurisdiction. These expanded disclosures allow investors to better assess how an entity’s overall operations, including the related tax risks, tax planning, and operational opportunities, affect its income tax rate and prospects for future cash flows. The updated guidance is effective for annual periods beginning after December 15, 2025, and management believes these disclosures will not have a material impact on the consolidated financial statements.

Organization (Details)	Dec. 03, 2025 USD ($) shares
Organization
Stock offering costs	$ 3,700,000
Merger of wholly owned subsidiaries	$ 567,362
Hoyne Charitable Foundation, Inc.
Organization
Number of shares issued as donation to a charitable foundation \| shares	161,938
Cash donation to charitable foundation	$ 250,000
Hoyne Savings Bank
Organization
Percentage ownership	100.00%

Investment Securities - Additional Disclosures (Details)	3 Months Ended
	Mar. 31, 2026 USD ($) item	Mar. 31, 2025 USD ($)	Dec. 31, 2025 USD ($)
Investment Securities
Sales of investment securities available-for-sale	$ 0	$ 0
AFS accrued interest written off	0	0
HTM accrued interest written off	0	$ 0
HTM securities, past due	0		$ 0
HTM securities, nonaccrual	$ 0		$ 0
Agencies
Investment Securities
Number of securities in an unrealized loss position \| item	23
Aggregate depreciation of amortized cost basis (percentage)	15.71%
Mortgage-backed
Investment Securities
Number of securities in an unrealized loss position \| item	172
Aggregate depreciation of amortized cost basis (percentage)	11.91%
Municipal bonds
Investment Securities
Number of securities in an unrealized loss position \| item	3
Aggregate depreciation of amortized cost basis (percentage)	2.50%

Premises and Equipment (Details) - USD ($)	3 Months Ended
Premises and Equipment (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025	Jan. 31, 2026	Dec. 31, 2025
Premises and Equipment
Gross before accumulated depreciation and construction in progress	$ 21,122,000			$ 21,086,000
Less accumulated depreciation	13,884,000			13,725,000
Construction in progress	71,000			59,000
Total	7,309,221			7,419,746
Branch lease
Premises and Equipment
Lease rent expense	20,400	$ 20,400
Oak Park Office Lease
Premises and Equipment
Term of lease			3 years
Right-of-use asset	$ 209,657			0
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets
Lease liability	$ 209,657			0
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Accounts Payable and Accrued Liabilities
Payments remaining on operating lease
2026	$ 59,000
2027	80,000
2028	82,000
Total	221,000
Land
Premises and Equipment
Gross before accumulated depreciation and construction in progress	961,000			961,000
Building and improvements
Premises and Equipment
Gross before accumulated depreciation and construction in progress	17,494,000			17,459,000
Furniture, fixtures, and equipment
Premises and Equipment
Gross before accumulated depreciation and construction in progress	$ 2,667,000			$ 2,666,000

Fair Value Measurements and Disclosures (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value Measurements and Disclosures

Schedule of assets measured at fair value on a recurring basis

Available-for-sale securities are recorded at market value and held-to-maturity securities are carried at amortized cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange, such as the New York Stock Exchange, and U.S. Treasury securities that are traded by dealers or brokers in active over-the-counter market funds. Level 2 securities include mortgage-backed securities issued by government sponsored enterprises and state, county and municipal bonds. Securities classified as Level 3 include asset-backed securities in less liquid markets (table in thousands).

 

Assets Measured at Fair Value on a Recurring Basis

At March 31, 2026

 

Quoted Prices

 

Significant

 

in Active

Other

Significant

Markets for

Observable

Unobservable

Balance

Identical Assets

Inputs

at March 31,

(Level 1)

(Level 2)

(Level 3)

2026

Available-for-sale debt securities:

Mortgage-backed

—

64,674

—

64,674

Agencies

—

38,335

—

38,335

Municipal bonds

—

690

—

690

Total available-for-sale debt securities

—

103,699

—

103,699


		Assets Measured at Fair Value on a Recurring Basis
		At December 31, 2025
		Quoted Prices			Significant
		in Active			Other			Significant
		Markets for			Observable			Unobservable			Balance
		Identical Assets			Inputs			Inputs			at December 31,
		(Level 1)			(Level 2)			(Level 3)			2025
Available-for-sale debt securities:
Mortgage-backed		$	—		$	67,465		$	—		$	67,465
Agencies			—			38,499			—			38,499
Municipal Bonds			—			690			—			690
Total available-for-sale debt securities		$	—		$	106,654		$	—		$	106,654

Schedule of carrying amounts and estimated fair value of financial instruments

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

 

March 31, 2026

December 31, 2025

2026

2025

Carrying

Estimated

Carrying

Estimated

 

Amount

 

Fair Value

 

Amount

 

Fair Value

Financial assets:

Cash and cash equivalents

Level 1

14,832

47,595

Certificates of deposit

Level 2

870

870

Investment securities AFS

Level 2

103,699

106,654

Investment securities HTM

Level 2

27,189

24,746

28,369

26,040

Other Investments

Level 3

2,158

2,158

Accrued interest receivable

Level 1

1,611

1,451

Loans, net

Level 3

288,635

280,237

267,949

258,840

Bank owned life insurance

Level 2

20,133

14,949

Financial liabilities:

Deposits

Level 2

311,985

310,996

321,551

320,437

Accrued interest payable

Level 1

584

735

Investment Securities (Tables)

3 Months Ended

Mar. 31, 2026

Investment Securities

Schedule of amortized cost and fair value of securities available-for-sale and held-to-maturity, with gross unrealized gains and losses

The amortized cost and fair value of securities available-for-sale and held-to-maturity, with gross unrealized gains and losses, are as follows (in thousands):


	March 31, 2026
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,482	$	—	$	(7,147)	$	38,335
Mortgage-backed		73,094		43		(8,463)		64,674
Municipal bonds		708		—		(18)		690
Total available-for-sale securities	$	119,284	$	43	$	(15,628)	$	103,699
Held-to-maturity securities:
Agencies	$	1,980	$	—	$	(412)	$	1,568
Mortgage-backed		24,961		16		(2,014)		22,963
Municipal bonds		248		—		(33)		215
Total Held-to-maturity securities	$	27,189	$	16	$	(2,459)	$	24,746


	December 31, 2025
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,481	$	-	$	(6,982)	$	38,499
Mortgage-backed		75,692		58		(8,285)		67,465
Municipal bonds		706		-		(16)		690
Total available-for-sale securities	$	121,879	$	58	$	(15,283)	$	106,654
Held-to-maturity securities:
Agencies	$	1,980	$	—	$	(400)	$	1,580
Mortgage-backed		26,140		27		(1,926)		24,241
Municipal bonds		248		—		(29)		219
Total Held-to-maturity securities	$	28,368	$	27	$	(2,355)	$	26,040

Schedule of amortized cost and fair value of investment securities by contractual maturity

The amortized cost and fair value of investment securities by contractual maturity are as follows (in thousands):

March 31, 2026

Available-for-Sale

Held-to-Maturity

Amortized

 

Cost

 

Fair Value

 

Cost

 

Fair Value

Due in 1 year or less

—

Due in 1 to 5 years

16,234

14,610

—

Due after 5 years to 10 years

29,956

24,415

2,228

1,783

Due after 10 years

—

Total

46,190

39,025

2,228

1,783

Mortgage-backed

73,094

64,674

24,961

22,963

Total

119,284

103,699

27,189

24,746


	December 31, 2025
	Available-for-Sale				Held-to-Maturity
	Amortized				Amortized
	Cost		Fair Value		Cost		Fair Value
Due in 1 year or less	$	—	$	—	$	—	$	—
Due after 1 year to 5 years		16,233		14,669		—		—
Due after 5 years to 10 years		29,954		24,520		248		219
Due after 10 years		—		—		1,980		1,580
Total		46,187		39,189		2,228		1,799
Mortgage-backed		75,692		67,465		26,140		24,241
Total	$	121,879	$	106,654	$	28,368	$	26,040

Schedule of debt securities with gross unrealized losses

Information pertaining to debt securities with gross unrealized losses at March 31, 2026 and December 31, 2025 aggregated by investment category and length of time that individual securities have been in a continuous loss position follows (in thousands):

March 31, 2026

Less Than Twelve Months

Over Twelve Months

Gross

Unrealized

Losses

 

Fair Value

 

Losses

 

Fair Value

Available-for-sale:

Agencies

—

7,147

38,335

Mortgage-backed

1,241

8,459

61,333

Municipal bonds

453

237

Total

1,694

15,620

99,905


	December 31, 2025
	Less Than Twelve Months				Over Twelve Months
	Gross				Gross
	Unrealized				Unrealized
	Losses		Fair Value		Losses		Fair Value
Available-for-sale:
Agencies	$	—	$	—	$	6,982	$	38,499
Mortgage-backed		1		82		8,284		63,916
Municipal bonds		1		222		15		468
Total	$	2	$	304	$	15,281	$	102,883

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

Investment Securities - Available-for-Sale (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Amortized cost and fair value of AFS securities:
Amortized Cost	$ 119,284,229	$ 121,879,182
Gross Unrealized Gains	43,000	58,000
Gross Unrealized Losses	(15,628,000)	(15,283,000)
Estimated Fair Value	103,699,246	106,653,763
Amortized cost of AFS securities by contractual maturity:
Due in 1 to 5 years	16,234,000	16,233,000
Due after 5 years to 10 years	29,956,000	29,954,000
Total	46,190,000	46,187,000
Mortgage-backed	73,094,000	75,692,000
Amortized Cost	119,284,229	121,879,182
Fair value of AFS securities by contractual maturity:
Due in 1 to 5 years	14,610,000	14,669,000
Due after 5 years to 10 years	24,415,000	24,520,000
Total	39,025,000	39,189,000
Mortgage-backed	64,674,000	67,465,000
Total	103,699,246	106,653,763
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	8,000	2,000
Gross Unrealized Losses, Over Twelve Months	15,620,000	15,281,000
Fair Value, Less than Twelve Months	1,694,000	304,000
Fair Value, Over Twelve Months	99,905,000	102,883,000
Agencies
Amortized cost and fair value of AFS securities:
Amortized Cost	45,482,000	45,481,000
Gross Unrealized Losses	(7,147,000)	(6,982,000)
Estimated Fair Value	38,335,000	38,499,000
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	45,482,000	45,481,000
Fair value of AFS securities by contractual maturity:
Total	38,335,000	38,499,000
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Over Twelve Months	7,147,000	6,982,000
Fair Value, Over Twelve Months	38,335,000	38,499,000
Mortgage-backed
Amortized cost and fair value of AFS securities:
Amortized Cost	73,094,000	75,692,000
Gross Unrealized Gains	43,000	58,000
Gross Unrealized Losses	(8,463,000)	(8,285,000)
Estimated Fair Value	64,674,000	67,465,000
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	73,094,000	75,692,000
Fair value of AFS securities by contractual maturity:
Total	64,674,000	67,465,000
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	4,000	1,000
Gross Unrealized Losses, Over Twelve Months	8,459,000	8,284,000
Fair Value, Less than Twelve Months	1,241,000	82,000
Fair Value, Over Twelve Months	61,333,000	63,916,000
Municipal bonds
Amortized cost and fair value of AFS securities:
Amortized Cost	708,000	706,000
Gross Unrealized Losses	(18,000)	(16,000)
Estimated Fair Value	690,000	690,000
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	708,000	706,000
Fair value of AFS securities by contractual maturity:
Total	690,000	690,000
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	4,000	1,000
Gross Unrealized Losses, Over Twelve Months	14,000	15,000
Fair Value, Less than Twelve Months	453,000	222,000
Fair Value, Over Twelve Months	$ 237,000	$ 468,000

Fair Value Measurements and Disclosures - Carrying amounts and estimated fair value of financial instruments (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Financial assets:
Available-for-sale debt securities	$ 103,699,246	$ 106,653,763
Held to maturity securities	24,746,000	26,040,000
Accrued interest receivable	1,610,609	1,450,864
Carrying Amount \| Level 1
Financial assets:
Cash and cash equivalents	14,832,000	47,595,000
Accrued interest receivable	1,611,000	1,451,000
Financial liabilities:
Accrued interest payable	584,000	735,000
Carrying Amount \| Level 2
Financial assets:
Certificates of deposit	870,000	870,000
Available-for-sale debt securities	103,699,000	106,654,000
Held to maturity securities	27,189,000	28,369,000
Bank owned life insurance	20,133,000	14,949,000
Financial liabilities:
Deposits	311,985,000	321,551,000
Carrying Amount \| Level 3
Financial assets:
Other Investments	2,158,000	2,158,000
Loans, net	288,635,000	267,949,000
Estimated Fair value \| Level 1
Financial assets:
Cash and cash equivalents	14,832,000	47,595,000
Accrued interest receivable	1,611,000	1,451,000
Financial liabilities:
Accrued interest payable	584,000	735,000
Estimated Fair value \| Level 2
Financial assets:
Certificates of deposit	870,000	870,000
Available-for-sale debt securities	103,699,000	106,654,000
Held to maturity securities	24,746,000	26,040,000
Bank owned life insurance	20,133,000	14,949,000
Financial liabilities:
Deposits	310,996,000	320,437,000
Estimated Fair value \| Level 3
Financial assets:
Other Investments	2,158,000	2,158,000
Loans, net	$ 280,237,000	$ 258,840,000

Regulatory Information

3 Months Ended

Mar. 31, 2026

Regulatory Information

Regulatory Information

10.Regulatory Information

The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements.

Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Bank must meet specific capital guidelines that involve quantitative measures of the Bank’s assets, liabilities, and certain off-balance sheet items, as calculated under regulatory accounting practices. The Bank’s capital amounts and classification may also be subject to qualitative judgments by the regulators about components, risk weightings, and other factors.

The Bank qualified for and elected to opt into the optional Community Bank Leverage Ratio Framework (“CBLRF”). The CBLRF provides for a simple measure of capital adequacy for certain community banking organizations consistent with section 201 of the Economic Growth, Regulatory Relief, and Consumer Protection Act. Generally, depository institutions and depository institution holding companies that have less than $10 billion in total consolidated assets and meet other qualifying criteria, including a Tier 1 leverage ratio of greater than nine percent, are considered qualifying community banking organizations and are eligible to opt into the community bank leverage ratio framework.

Qualifying community banking organizations that elect to use the CBLRF and that maintain a leverage ratio of greater than nine percent are considered to have satisfied the risk-based and leverage capital requirements in the agencies’ generally applicable capital rule. Additionally, such insured depository institutions are considered to have met the well-capitalized ratio requirements for purposes of section 38 of the Federal Deposit Insurance Act. The CBLRF does not have a total capital requirement; therefore, an electing banking organization is not required to calculate Tier 2 capital or make any Tier 2 capital deductions under the generally applicable capital rule. The leverage ratio required for purposes of the CBLRF is calculated as Tier 1 capital divided by average total consolidated assets, consistent with how banking organizations calculate their leverage ratio under the generally applicable capital rule. The table below presents the leverage ratio and capital adequacy requirements under the CBLRF.


							Requirements
							Well
							Capitalized
							Under Prompt
							Corrective
		Actual					Action Provisions
		Amount			Ratio		Amount			Ratio
As of March 31, 2026
Tier 1 capital (to average assets for the leverage ratio)		$	133,094		27.8	%	$	43,073		9.0	%
As of December 31, 2025:
Tier 1 capital (to average assets for the leverage ratio)		$	126,916		24.8	%	$	46,351		9.0	%

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

Loans Receivable - Aging of loans receivable by class (Details)	3 Months Ended
	Mar. 31, 2026 USD ($) loan	Mar. 31, 2025 USD ($)	Dec. 31, 2025 USD ($) loan
Loans Receivable
Gross loans	$ 293,438,000		$ 276,341,000
Loans greater than 90 days past due and still accruing interest	$ 0		$ 0
Number of non-accrual loans with related allowance \| loan	0		1
Related allowance amount for non-accrual loans			$ 50,958
Troubled loan modifications during the period	$ 0	$ 0
Collateral dependent loans, no related allowance	27,650		27,650
Collateral dependent loans, with related allowance	0		0
Commitments to loan additional funds to the borrowers whose loans have determined to be collateral dependent	0
Current
Loans Receivable
Gross loans	291,825,000		274,977,000
30 - 89 days
Loans Receivable
Gross loans	1,000,000		920,000
Non-Accrual 90+ days
Loans Receivable
Gross loans	613,000		444,000
Residential \| One to four residential and home improvement
Loans Receivable
Gross loans	103,800,000		109,580,000
Residential \| One to four residential and home improvement \| Current
Loans Receivable
Gross loans	102,214,000		108,408,000
Residential \| One to four residential and home improvement \| 30 - 89 days
Loans Receivable
Gross loans	998,000		783,000
Residential \| One to four residential and home improvement \| Non-Accrual 90+ days
Loans Receivable
Gross loans	588,000		389,000
Residential \| Purchased and Participations
Loans Receivable
Gross loans	5,839,000		5,993,000
Residential \| Purchased and Participations \| Current
Loans Receivable
Gross loans	5,812,000		5,951,000
Residential \| Purchased and Participations \| 30 - 89 days
Loans Receivable
Gross loans	2,000
Residential \| Purchased and Participations \| Non-Accrual 90+ days
Loans Receivable
Gross loans	25,000		42,000
Residential \| HELOC
Loans Receivable
Gross loans	6,017,000		5,431,000
Residential \| HELOC \| Current
Loans Receivable
Gross loans	6,017,000		5,281,000
Residential \| HELOC \| 30 - 89 days
Loans Receivable
Gross loans			137,000
Residential \| HELOC \| Non-Accrual 90+ days
Loans Receivable
Gross loans			13,000
Residential \| Commercial and Industrial
Loans Receivable
Gross loans			23,169,000
Residential \| Commercial and Industrial \| Current
Loans Receivable
Gross loans			23,169,000
Commercial \| Commercial and Industrial
Loans Receivable
Gross loans	28,990,000		23,169,000
Commercial \| Commercial and Industrial \| Current
Loans Receivable
Gross loans	28,990,000
Commercial \| Commercial construction
Loans Receivable
Gross loans	47,430,000		46,124,000
Commercial \| Commercial construction \| Current
Loans Receivable
Gross loans	47,430,000		46,124,000
Commercial \| LOC
Loans Receivable
Gross loans	4,182,000		9,706,000
Commercial \| LOC \| Current
Loans Receivable
Gross loans	4,182,000		9,706,000
Commercial real estate \| Commercial real estate
Loans Receivable
Gross loans	97,180,000		76,338,000
Commercial real estate \| Commercial real estate \| Current
Loans Receivable
Gross loans	$ 97,180,000		$ 76,338,000

ESOP (Details) - USD ($)	3 Months Ended	12 Months Ended
ESOP (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
ESOP
ESOP, service period required for full vesting	5 years
Origination of loan to ESOP		$ 6,480,000
Shares issued to ESOP		647,755
ESOP, loan term		25 years
ESOP, compensation expense	$ 93,000	$ 30,000
ESOP, number of allocated shares	2,568	2,568
ESOP, number of shares committed to be released	8,636	2,159
ESOP, unallocated shares	639,119	645,596
ESOP, fair value of unallocated shares	$ 9,300,000	$ 9,400,000

Fair Value Measurements and Disclosures

3 Months Ended

Mar. 31, 2026

Fair Value Measurements and Disclosures

Fair Value Measurements and Disclosures Restated

9.Fair Value Measurements and Disclosures

We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. From time to time, we may be required to record at fair value other assets on a nonrecurring basis, such as individually evaluated loans and other real estate owned. These nonrecurring fair value adjustments typically involve application of the lower of cost or market accounting or write-downs of individual assets. Additionally, we are required to disclose, but not record, the fair value of other financial instruments.

Fair Value Hierarchy

We group assets and liabilities at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are:

Level 1 — Valuation is based upon quoted prices for identical instruments traded in active markets.

Level 2 — Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market.

Level 3 — Valuation is generated from model-based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques.

Following is a description of valuation methodologies used for assets and liabilities recorded at fair value.

Cash and Cash Equivalents

The carrying value of cash and cash equivalents is a reasonable estimate of fair value.

Certificates of Deposit

The carrying value of certificates of deposit is a reasonable estimate of fair value given the short term nature of instruments.

9.Fair Value Measurements and Disclosures (continued)

Investment Securities

 

Assets Measured at Fair Value on a Recurring Basis

At March 31, 2026

 

Quoted Prices

 

Significant

 

in Active

Other

Significant

Markets for

Observable

Unobservable

Balance

Identical Assets

Inputs

at March 31,

(Level 1)

(Level 2)

(Level 3)

2026

Available-for-sale debt securities:

Mortgage-backed

—

64,674

—

64,674

Agencies

—

38,335

—

38,335

Municipal bonds

—

690

—

690

Total available-for-sale debt securities

—

103,699

—

103,699


		Assets Measured at Fair Value on a Recurring Basis
		At December 31, 2025
		Quoted Prices			Significant
		in Active			Other			Significant
		Markets for			Observable			Unobservable			Balance
		Identical Assets			Inputs			Inputs			at December 31,
		(Level 1)			(Level 2)			(Level 3)			2025
Available-for-sale debt securities:
Mortgage-backed		$	—		$	67,465		$	—		$	67,465
Agencies			—			38,499			—			38,499
Municipal Bonds			—			690			—			690
Total available-for-sale debt securities		$	—		$	106,654		$	—		$	106,654

We estimate the fair value of these investments through independent pricing sources. Independent pricing sources utilize information such as similar security transactions and observable yield curves to estimate the fair value of individual securities.

Bank Owned Life Insurance

The carrying value of bank owned life insurance approximates fair value.

Other Investments

The carrying value of other investments includes FHLB Stock and Bankers Bank stock and approximates fair value.

9.Fair Value Measurements and Disclosures (continued)

Loans

We do not record loans at fair value on a recurring basis. However, from time to time, a loan is considered individually evaluated and a specific reserve is established within the allowance for credit losses. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are individually evaluated. Once a loan is identified as individually evaluated, management measures specific reserves in accordance with U.S. GAAP. The fair value of individually evaluated loans is estimated using one of three methods, including collateral value, market value of similar debt, and discounted cash flows. Those individually evaluated loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. In accordance with GAAP, individually evaluated loans where an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. When the fair value of the collateral is based on an observable market price, we record the individually evaluated loan as nonrecurring Level 2. When an appraised value is used or an appraisal is not available or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, the Bank records the individually evaluated loan as nonrecurring Level 3. For disclosure purposes, the fair value of fixed rate loans which are not considered individually evaluated is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings. For collectively evaluated variable rate loans, the carrying amount is a reasonable estimate of fair value for disclosure purposes.

Real Estate Owned

Other real estate properties are adjusted to fair value upon transfer of the loans to real estate owned. Subsequently, real estate owned assets are carried at fair value less estimated selling costs. Fair value is based upon independent market prices, appraised values of the collateral or management’s estimation of the value of the collateral. When the fair value of the collateral is based on an observable market price, we record the other real estate as nonrecurring Level 2. When an appraised value is used or an appraisal is not available or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, we record the other real estate asset as nonrecurring Level 3.

Deposits

The fair value of passbook savings accounts, interest-bearing checking accounts, noninterest-bearing checking accounts and market rate checking accounts is the amount payable on demand at the reporting date, while the fair value of fixed maturity certificate of deposits is estimated by discounting the future cash flows using current rates at which comparable certificates would be issued.

FHLB Advances and Other Borrowings

Federal Home Loan Bank advances are carried at cost and the fair value is obtained from the Federal Home Loan Bank of Atlanta. Federal Funds Purchased are carried at cost and because they are overnight funds, the carrying value is a reasonable estimate of fair value.

Assets Recorded at Fair Value on a Recurring Basis

Our only assets recorded at fair value on a recurring basis are available-for-sale securities that had a fair value of $103.7 million at March 31, 2026 and $106.7 million at December 31, 2025. These assets are classified as Level 2.

9.Fair Value Measurements and Disclosures (continued)

Assets Recorded at Fair Value on a Nonrecurring Basis

We may be required, from time to time, to measure certain assets at fair value on a nonrecurring basis in accordance with GAAP. These include assets that are measured at the lower of cost or market that were recognized at fair value below cost at the end of the period. There were no assets measured at fair value on a nonrecurring basis as of March 31, 2026 and December 31, 2025.

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

 

March 31, 2026

December 31, 2025

2026

2025

Carrying

Estimated

Carrying

Estimated

 

Amount

 

Fair Value

 

Amount

 

Fair Value

Financial assets:

Cash and cash equivalents

Level 1

14,832

47,595

Certificates of deposit

Level 2

870

870

Investment securities AFS

Level 2

103,699

106,654

Investment securities HTM

Level 2

27,189

24,746

28,369

26,040

Other Investments

Level 3

2,158

2,158

Accrued interest receivable

Level 1

1,611

1,451

Loans, net

Level 3

288,635

280,237

267,949

258,840

Bank owned life insurance

Level 2

20,133

14,949

Financial liabilities:

Deposits

Level 2

311,985

310,996

321,551

320,437

Accrued interest payable

Level 1

584

735

Limitations

Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time of the entire holdings of a particular financial instrument. Because no market exists for a significant portion of our financial instruments, fair value estimates are based on many judgments. 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 estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Significant assets and liabilities that are not considered financial instruments include deferred income taxes and premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2026	May 12, 2026
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2026
Document Transition Report	false
Securities Act File Number	001-42990
Entity Registrant Name	Hoyne Bancorp, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	39-2556785
City Area Code	708
Local Phone Number	434-4300
Entity Address, Address Line One	810 S. Oak Park Avenue
Entity Address, City or Town	Oak Park
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60304
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	HYNE
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,096,938
Entity Central Index Key	0002073153
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q1
Amendment Flag	false

Fair Value Measurements and Disclosures - Recurring basis (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	$ 103,699,246	$ 106,653,763
Mortgage-backed
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	64,674,000	67,465,000
Agencies
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	38,335,000	38,499,000
Municipal bonds
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	690,000	690,000
Recurring
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	103,699,000	106,654,000
Recurring \| Mortgage-backed
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	64,674,000	67,465,000
Recurring \| Agencies
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	38,335,000	38,499,000
Recurring \| Municipal bonds
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	690,000	690,000
Recurring \| Significant Other Observable Inputs (Level 2)
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	103,699,000	106,654,000
Recurring \| Significant Other Observable Inputs (Level 2) \| Mortgage-backed
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	64,674,000	67,465,000
Recurring \| Significant Other Observable Inputs (Level 2) \| Agencies
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	38,335,000	38,499,000
Recurring \| Significant Other Observable Inputs (Level 2) \| Municipal bonds
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	$ 690,000	$ 690,000

Earnings Per Share (EPS)

3 Months Ended

Mar. 31, 2026

Earnings Per Share (EPS)

Earnings Per Share (EPS)

12.Earnings Per Share (EPS)

Basic EPS represents income available to common stockholders divided by the weighted-average number of shares of common stock outstanding during the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue shares of common stock (such as stock options) were exercised or converted into additional shares of common stock that should then share in the earnings of the entity. Diluted EPS is computed by dividing net income attributable to common stockholders by the weighted-average number of shares of common stock outstanding for the period, plus the effect of potential dilutive common stock equivalents.

There were no securities or other contracts that had a dilutive effect during the three months ended March 31, 2026 or the year ended December 31, 2025, and therefore the weighted-average shares of common stock outstanding used to calculate both basic and diluted EPS are the same. Shares held by the ESOP, that have not been allocated to employees in accordance with the terms of the ESOP, referred to as “unallocated ESOP shares”, are not deemed outstanding for purposes of the EPS calculation. EPS data is not applicable for the three months ended March 31, 2025 as the Company had no shares of its common stock outstanding at such date.


	Three Months Ended
	March 31, 2026
Net income applicable to shares of common stock	$	(118,352)

Average number of shares of common stock outstanding		8,096,938
Less: Average unallocated ESOP shares		(639,119)
Weighted average shares of common stock outstanding for basic EPS		7,457,819
Earnings per common share, basic and diluted	$	(0.02)

Regulatory Information (Details) $ in Thousands	Mar. 31, 2026 USD ($)	Dec. 31, 2025 USD ($)
Tier 1 capital (to average assets for the leverage ratio)
Actual, Amount	$ 133,094	$ 126,916
Actual, Ratio	0.278	0.248
Requirements Well Capitalized Under Prompt Corrective Action Provisions, Actual	$ 43,073	$ 46,351
Requirements Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.09	0.09

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies

Schedule of estimated useful lives of premises and equipment

Depreciation is computed on the straight- line and accelerated methods over the following estimated useful lives:


Building and improvements		5 – 50 years
Furniture, fixtures, and equipment		3 – 20 years

Schedule of annual amortization expense related to core deposit intangibles

Aggregate annual amortization expense is expected to be as follows:


Year		Amount
2026		$	138,000

Loans Receivable - Summary (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025	Mar. 31, 2025	Dec. 31, 2024
Loans Receivable
Gross loans	$ 293,438,000	$ 276,341,000
Add premiums on purchased loans	34,000	35,000
Less:
Loans sold	(873,000)	(4,386,000)
Loans in process	(12,000)	(304,000)
Allowance for credit losses	(2,816,819)	(2,681,819)	$ (2,273,000)	$ (2,126,000)
Deferred income from loan fees	(1,135,000)	(1,055,000)
Total	288,635,189	267,948,847
Residential \| One to four residential
Loans Receivable
Gross loans	103,354,000	109,123,000
Less:
Allowance for credit losses	(992,000)	(1,059,000)	(1,102,000)	(1,074,000)
Residential \| Purchased and participations
Loans Receivable
Gross loans	5,839,000	5,993,000
Less:
Allowance for credit losses	(56,000)	(58,000)	(78,000)	(75,000)
Residential \| Home improvement, first mortgage
Loans Receivable
Gross loans	446,000	457,000
Less:
Allowance for credit losses	(4,000)	(4,000)	(2,000)	(2,000)
Residential \| Home equity line of credit (HELOC)
Loans Receivable
Gross loans	6,017,000	5,431,000
Less:
Allowance for credit losses	(58,000)	(53,000)	(52,000)	(52,000)
Residential \| Commercial and Industrial
Loans Receivable
Gross loans		23,169,000
Commercial \| Commercial construction
Loans Receivable
Gross loans	47,430,000	46,124,000
Less:
Allowance for credit losses	(456,000)	(448,000)	(238,000)	(195,000)
Commercial \| Commercial and Industrial
Loans Receivable
Gross loans	28,990,000	23,169,000
Less:
Allowance for credit losses	(278,000)	(225,000)	(191,000)	(186,000)
Commercial \| Commercial Line of Credit (LOC)
Loans Receivable
Gross loans	4,182,000	9,706,000
Less:
Allowance for credit losses	(40,000)	(94,000)	(115,000)	(107,000)
Commercial Real Estate \| Commercial real estate
Loans Receivable
Gross loans	97,180,000	76,338,000
Less:
Allowance for credit losses	$ (933,000)	$ (741,000)	$ (495,000)	$ (435,000)

Loans Receivable - Risk category of loans by class (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
Loans
Year One	$ 22,385	$ 44,190
Year Two	53,409	55,084
Year Three	45,311	22,224
Year Four	22,012	7,030
Year Five	6,700	24,906
Prior	90,174	71,352
Revolvers	53,447	51,555
Total	293,438	276,341
Pass
Loans
Year One	22,385	44,190
Year Two	53,409	53,832
Year Three	43,898	22,224
Year Four	22,012	7,030
Year Five	6,700	24,385
Prior	88,074	69,887
Revolvers	53,447	51,555
Total	289,925	273,103
Special Mention
Loans
Year Two		1,252
Year Three	1,413
Year Five		521
Prior	170	171
Total	1,583	1,944
Substandard
Loans
Prior	1,930	1,294
Total	1,930	1,294
Residential \| One to Four Residential \| Pass
Loans
Year One	1,017	3,147
Year Two	3,128	4,897
Year Three	4,452	3,822
Year Four	3,756	7,009
Year Five	6,680	24,385
Prior	82,221	63,877
Total	101,254	107,137
Residential \| One to Four Residential \| Special Mention
Loans
Year Five		521
Prior	170	171
Total	170	692
Residential \| One to Four Residential \| Substandard
Loans
Prior	1,930	1,294
Total	1,930	1,294
Residential \| Purchased and participations \| Pass
Loans
Prior	5,839	5,993
Total	5,839	5,993
Residential \| Home improvement, first mortgage \| Pass
Loans
Year One		290
Year Two	287
Year Three		129
Year Four	125	21
Year Five	20
Prior	14	17
Total	446	457
Residential \| Home equity line of credit (HELOC) \| Pass
Loans
Revolvers	6,017	5,431
Total	6,017	5,431
Commercial \| Commercial construction \| Pass
Loans
Revolvers	47,430	46,124
Total	47,430	46,124
Commercial \| Commercial and industrial \| Pass
Loans
Year One	949	10,455
Year Two	20,837	11,215
Year Three	5,554	477
Year Four	465
Total	27,805	22,147
Commercial \| Commercial and industrial \| Special Mention
Loans
Year Two		1,022
Year Three	1,185
Total	1,185	1,022
Commercial \| Commercial Line of Credit (LOC) \| Pass
Loans
Year One	1,050	648
Year Two	647	3,558
Year Three	2,485	5,500
Total	4,182	9,706
Commercial real estate \| Commercial real estate \| Pass
Loans
Year One	19,369	29,650
Year Two	28,510	34,162
Year Three	31,407	12,296
Year Four	17,666
Total	96,952	76,108
Commercial real estate \| Commercial real estate \| Special Mention
Loans
Year Two		230
Year Three	228
Total	$ 228	$ 230

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure
Net Income (Loss)	$ (118,352)	$ (166,035)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Earnings Per Share (EPS) (Tables)

3 Months Ended

Mar. 31, 2026

Earnings Per Share (EPS)

Schedule of weighted average shares outstanding


	Three Months Ended
	March 31, 2026
Net income applicable to shares of common stock	$	(118,352)

Average number of shares of common stock outstanding		8,096,938
Less: Average unallocated ESOP shares		(639,119)
Weighted average shares of common stock outstanding for basic EPS		7,457,819
Earnings per common share, basic and diluted	$	(0.02)

Loans Receivable

3 Months Ended

Mar. 31, 2026

Loans Receivable

Loans Receivable

5.Loans Receivable

Loans receivable consist of the following (in thousands):


	March 31, 2026			December 31, 2025
One to four residential	$	103,354		$	109,123
Purchased and participations		5,839			5,993
Home improvement, first mortgage		446			457
Home equity line of credit (HELOC)		6,017			5,431
Commercial, construction		47,430			46,124
Commercial and Industrial		28,990			23,169
Commercial Real Estate		97,180			76,338
Commercial Line of Credit (LOC)		4,182			9,706
Total		293,438			276,341
Add premiums on purchased loans		34			35
Less:
Loans sold		(873)			(4,386)
Loans in process		(12)			(304)
Allowance for credit losses		(2,817)			(2,682)
Deferred income from loan fees		(1,135)			(1,055)
	$	288,635		$	267,949

Activity in the allowance for credit losses is summarized for the three months ended March 31, 2026 and 2025, as follows (in thousands):


								Home
					Purchased			improvement									Commercial			Commercial
		One to Four			and			first						Commercial			and			real
		Residential			participations			mortgage			HELOC			construction			industrial			estate			LOC			Total
Allowance for Credit Loss
For the Three Months Ended
Beginning balance January 1, 2025		$	1,074		$	75		$	2		$	52		$	195		$	186		$	435		$	107		$	2,126
Provision			16			3			—			—			43			5			60			8			135
Charge-offs			—			—			—			—			—			—			—			—			—
Recoveries			12			—			—			—			—			—			—			—			12
Ending balance March 31, 2025		$	1,102		$	78		$	2		$	52		$	238		$	191		$	495		$	115		$	2,273
Beginning balance January 1, 2026			1,059			58			4			53			448			225			741			94		$	2,682
Provision			(67)			(2)			—			5			8			53			192			(54)			135
Charge-offs			—			—			—			—			—			—			—			—			—
Recoveries			—			—			—			—			—			—			—			—			—
Ending balance March 31, 2026		$	992		$	56		$	4		$	58		$	456		$	278		$	933		$	40		$	2,817

5.Loans Receivable (continued)

The aging of loans receivable by class of receivable is as follows (in thousands):

March 31, 2026

30 – 89

Non-Accrual

2026

Current

days

90+ days

Total

One to four residential and home improvement

 

102,214

 

998

 

588

 

103,800

Purchased and Participations

5,812

5,839

HELOCs

6,017

—

6,017

Commercial & Industrial

28,990

—

28,990

Commercial real estate

97,180

—

97,180

Commercial construction

47,430

—

47,430

Commercial LOC

4,182

—

4,182

291,825

1,000

613

293,438


		December 31, 2025
					30 – 89			Non-Accrual
2025		Current			days			90+ days			Total
One to four residential and home improvement		$	108,408		$	783		$	389		$	109,580
Purchased and Participations			5,951			—			42			5,993
HELOCs			5,281			137			13			5,431
Commercial & Industrial			23,169			—			—			23,169
Commercial real estate			76,338			—			—			76,338
Commercial construction			46,124			—			—			46,124
Commercial LOC			9,706			—			—			9,706
		$	274,977		$	920		$	444		$	276,341

There were no loans that were 90+ days past due and accruing interest at March 31, 2026 and December 31, 2025. As of March 31, 2026, no non-accrual loans had a related allowance. As of December 31, 2025 there was one non-accrual loan that had a related allowance of $50,958. No material accrued interest was written off by reversing interest income during the three months ended March 31, 2026 or 2025.

When, for economic or legal reasons related to the borrower’s financial difficulties, the Bank grants a concession to the borrower that the Bank would not otherwise consider, the modified loan is classified as a troubled loan modification (TLM). Troubled loan modifications may consist of forgiveness of interest and/or principal, a reduction of the interest rate, interest-only payments for a period of time, and/or extending amortization terms. There were no new troubled loan modifications in the three months ended March 31, 2026 or 2025.

The Bank considers a troubled loan modification in default if it becomes past due more than 30 days. No troubled loan modifications defaulted within 12 months of their modification date during the three months ended March 31, 2026 or 2025.

There were no significant changes in the extent to which collateral secured our collateral dependent loans as of March 31, 2026 and December 31, 2025. At both March 31, 2026 and December 31, 2025 we had approximately $27,650 of collateral dependent loans without an allowance and no collateral dependent loans with an allowance.

The Bank has no commitments to loan additional funds to the borrowers whose loans have been determined to be collateral dependent.

5.Loans Receivable (continued)

Business commercial loans are generally evaluated using the following internally prepared ratings:

“Pass” ratings are assigned to loans with adequate collateral and debt service ability such that collectability of the contractual loan payments is highly probable.

“Watch / special mention” ratings are assigned to loans where management has some concern that the collateral or debt service ability may not be adequate, though the collectability of the contractual loan payments is still probable.

“Substandard” ratings are assigned to loans that do not have adequate collateral and/or debt service ability such that collectability of the contractual loan payments is no longer probable.

“Doubtful” ratings are assigned to loans that do not have adequate collateral and/or debt service ability, and collectability of the contractual loan payments is unlikely.


March 31, 2026		2026			2025			2024			2023			2022			Prior			Revolvers			Total
Pass
One to four residential		$	1,017		$	3,128		$	4,452		$	3,756		$	6,680		$	82,221		$	—		$	101,254
Purchased and Participations			—			—			—			—			—			5,839			—			5,839
Home improvement, first mortgage			—			287			—			125			20			14			—			446
Home equity line of credit			—			—			—			—			—			—			6,017			6,017
Commercial construction			—			—			—			—			—			—			47,430			47,430
Commercial and industrial			949			20,837			5,554			465			—			—			—			27,805
Commercial real estate			19,369			28,510			31,407			17,666			—			—			—			96,952
Commercial line of credit			1,050			647			2,485			—			—			—			—			4,182
Total pass		$	22,385		$	53,409		$	43,898		$	22,012		$	6,700		$	88,074		$	53,447		$	289,925
Special Mention
One to four residential			—			—			—			—			—			170			—			170
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			1,185			—			—			—			—			1,185
Commercial real estate			—			—			228			—			—			—			—			228
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	—		$	1,413		$	—		$	—		$	170		$	—		$	1,583
Substandard
One to four residential			—			—			—			—			—			1,930			—			1,930
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total substandard		$	—		$	—		$	—		$	—		$	—		$	1,930		$	—		$	1,930
Total		$	22,385		$	53,409		$	45,311		$	22,012		$	6,700		$	90,174		$	53,447		$	293,438
Current year to date period gross write-offs
One to four residential		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

5.Loans Receivable (continued)


December 31, 2025		2025			2024			2023			2022			2021			Prior			Revolvers			Total
Pass
One to four residential		$	3,147		$	4,897		$	3,822		$	7,009		$	24,385		$	63,877		$	—		$	107,137
Purchased and Participations			—			—			—			—			—			5,993			—			5,993
Home improvement, first mortgage			290			—			129			21			—			17			—			457
Home equity line of credit			—			—			—			—			—			—			5,431			5,431
Commercial construction			—			—			—			—			—			—			46,124			46,124
Commercial and industrial			10,455			11,215			477			—			—			—			—			22,147
Commercial real estate			29,650			34,162			12,296			—			—			—			—			76,108
Commercial line of credit			648			3,558			5,500			—			—			—			—			9,706
Total pass		$	44,190		$	53,832		$	22,224		$	7,030		$	24,385		$	69,887		$	51,555		$	273,103
Special Mention
One to four residential			—			—			—			—			521			171			—			692
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			1,022			—			—			—			—			—			1,022
Commercial real estate			—			230			—			—			—			—			—			230
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	1,252		$	—		$	—		$	521		$	171		$	—		$	1,944
Substandard
One to four residential			—			—			—			—			—			1,294			—			1,294
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total substandard		$	—		$	—		$	—		$	—		$	—		$	1,294		$	—		$	1,294
Total		$	44,190		$	55,084		$	22,224		$	7,030		$	24,906		$	71,352		$	51,555		$	276,341
Current year to date period gross write-offs
One to four residential		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			—			—			—			—			—			—			—			—
Commercial line of credit			—			—			—			—			—			—			—			—
Total current period gross write-offs		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Earnings Per Share (EPS) (Details) - USD ($)	3 Months Ended
Earnings Per Share (EPS) (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Earnings Per Share (EPS)
Net income applicable to shares of common stock	$ (118,352)	$ (166,035)
Average number of shares of common stock outstanding	8,096,938
Less: Average unallocated ESOP shares	(639,119)
Weighted average shares of common stock outstanding - basic	7,457,819
Weighted average shares of common stock outstanding - diluted	7,457,819
Earnings per common share, basic	$ (0.02)
Earnings per common share, diluted	$ (0.02)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

CONSOLIDATED STATEMENT OF FINANCIAL CONDITION - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Assets
Cash and cash equivalents	$ 13,489,530	$ 47,595,452
Certificates of deposit	870,000	870,000
Investment securities:
Available-for-sale, (amortized cost of $119,284,229 and $121,879,182 at March 31, 2026 and December 31, 2025, respectively)	103,699,246	106,653,763
Held-to-maturity, at amortized cost	27,189,304	28,368,567
Federal Home Loan Bank of Chicago stock (FHLB)	1,165,700	1,165,700
Bankers Bank stock	992,250	992,250
Real Estate Owned (REO)	729,427	729,427
Loans receivable, net of allowance for credit losses of $2,816,819 and $2,681,819 at March 31, 2026 and December 31, 2025, respectively	288,635,189	267,948,847
Premises and equipment, net	7,309,221	7,419,746
Accrued interest receivable	1,610,609	1,450,864
Bank-owned life insurance (BOLI)	20,133,252	14,948,941
Core deposit intangibles	92,001	138,000
Deferred tax assets	9,407,921	9,365,776
Other assets	1,898,336	1,730,128
Total assets	477,221,986	489,377,461
Liabilities:
Deposits	311,985,430	321,550,766
Advances from borrowers for taxes and insurance	1,422,063	3,060,374
Accounts payable and accrued expenses	2,731,892	3,400,711
Total liabilities	316,139,385	328,011,851
Stockholders' Equity:
Preferred stock, $0.01 par value, 500,000 shares authorized, none issued
Common stock, $0.01 par value, 9,500,000 shares authorized, 8,096,938 issued and outstanding	80,969	80,969
Unallocated common stock - ESOP	(6,391,190)	(6,455,960)
Additional paid-in capital	77,268,523	77,240,509
Retained earnings	101,267,915	101,386,267
Accumulated other comprehensive loss	(11,143,616)	(10,886,175)
Total stockholders' equity	161,082,601	161,365,610
Total liabilities and stockholders' equity	$ 477,221,986	$ 489,377,461

CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Interest income:
Loans receivable	$ 4,235,211	$ 3,620,723
Investment securities	693,001	827,232
Other	327,138	229,455
Total interest income	5,255,350	4,677,410
Interest expense, deposits	(1,050,851)	(1,664,933)
Net interest income	4,204,499	3,012,477
Provision for credit losses	(135,000)	(135,000)
Net interest income after provision for credit losses	4,069,499	2,877,477
Noninterest income:
Customer service fees	94,554	137,952
Other	184,311	161,078
Total noninterest income	278,865	299,030
Noninterest expense:
Compensation	(2,448,758)	(1,858,017)
Occupancy	(626,395)	(560,851)
Advertising	(67,939)	(4,808)
Amortization of core deposit intangible	(45,999)	(46,000)
Other	(1,333,825)	(949,404)
Total noninterest expense	(4,522,916)	(3,419,080)
Income (Loss) before income taxes	(174,552)	(242,573)
Income tax (benefit):
Tax Expense (benefit)	(56,200)	(76,538)
Net income (loss)	$ (118,352)	(166,035)
Earnings (loss) per share - basic	$ (0.02)
Earnings (loss) per share - diluted	$ (0.02)
Weighted average shares of common stock outstanding - basic	7,457,819
Weighted average shares of common stock outstanding - diluted	7,457,819
Other comprehensive income (loss):
Unrealized gain (loss) on securities available-for-sale, net of income taxes of ($102,617) in 2026, $904,199 in 2025	$ (257,441)	2,268,430
Total other comprehensive income	(257,441)	2,268,430
Comprehensive income (loss)	$ (375,793)	$ 2,102,395

Deposits

3 Months Ended

Mar. 31, 2026

Deposits.

Deposits

8.Deposits

Deposit accounts consist of the following (in thousands):


		March 31,			December 31,
		2026			2025
Demand accounts
Passbook accounts		$	87,219		$	89,870
NOW accounts			53,657			54,215
Daily money market accounts			16,028			16,239
Total demand deposits			156,904			160,324
Certificates of deposit			155,081			161,227
Total of all deposit accounts		$	311,985		$	321,551

Time deposits that meet or exceed the FDIC insurance limit of $250,000 totaled $37.7 million at March 31, 2026 and $39.0 million at December 31, 2025.

Premises and Equipment

3 Months Ended

Mar. 31, 2026

Premises and Equipment

Premises and Equipment

6.Premises and Equipment

Premises and equipment consist of the following (in thousands):


		March 31,			December 31,
		2026			2025
Land		$	961		$	961
Buildings and improvements			17,494			17,459
Furniture, fixtures, and equipment			2,667			2,666
Total			21,122			21,086
Less accumulated depreciation			13,884			13,725
Construction in progress			71			59
		$	7,309		$	7,420

The Bank leases a building for one of its branches. The Bank does not have any future lease commitments for that facility, and is operating on a month-to-month basis. Rent expense was $20,400 during the three months ended March 31, 2026 and $20,400 during the three months ended March 31, 2025. The Bank also leases its Oak Park office. The three year lease was effective in January of 2023 and expired on December 31, 2025 and the bank did not include renewal option periods in the original right of use asset as the renewal option was not determined to be reasonably certain to occur at lease inceptions. The lease was renewed in January of 2026. The right of use asset and lease liability is $209,657 as of March 31, 2026 and $0 as of December 31, 2025. The right of use asset is included in other assets on the consolidated statement of financial condition and the lease liability is included in accounts payable and accrued expenses on the consolidated statement of financial condition. There are three years and three months remaining on the lease, all payments will be made by 2028. The payments remaining on the lease consist of the following for the periods presented:


		Remaining Future
		Lease Payments
2026		$	59,000
2027			80,000
2028			82,000
		$	221,000

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2026

Summary of Significant Accounting Policies

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents — Cash and cash equivalents include cash on hand, demand deposits, and investment deposits with a maturity of three months or less.

Certificates of Deposit

Certificates of Deposit — Interest-bearing deposits are carried at cost and consist of short term certificates of deposit held at other financial institutions.

Investment Securities

Investment Securities — Investment securities are classified in the following categories, and accounted for as follows (see Note 4 to the consolidated financial statements):

3.Summary of Significant Accounting Policies (continued)

Loans Receivable

Allowance for Credit Losses and Unfunded Commitments

Management considers the following when assessing risk in the Bank’s loan portfolio:

Commercial

3.Summary of Significant Accounting Policies (continued)

Repayment is expected from operations of the business. A weakened economy, and resultant decreased consumer spending, will have an effect on the credit quality of these loans.

Residential Real Estate

The following describes the types of collateral that secure collateral dependent loans:

●

Commercial and industrial loans considered collateral dependent are primarily secured by accounts receivable, inventory and equipment

●

Construction — Construction loans are primarily secured by residential and commercial properties, which are under construction and/or redevelopment, and by raw land

●

Residential — First mortgages are primarily secured by first liens on residential real estate.

●

Residential — Junior mortgages are primarily secured by first and junior liens on residential real estate.

3.Summary of Significant Accounting Policies (continued)

Real Estate Owned

3.Summary of Significant Accounting Policies (continued)

property are included in net gain (loss) on real estate owned. Mortgage loans in the process of foreclosure at March 31, 2026 and December 31, 2025 totaled $152,000 and $324,000, respectively.

Premises and Equipment


Building and improvements		5 – 50 years
Furniture, fixtures, and equipment		3 – 20 years

Bank-owned Life Insurance

Core Deposit Intangibles

Aggregate annual amortization expense is expected to be as follows:


Year		Amount
2026		$	138,000

Deposits

Retained Earnings

Retained Earnings — Undivided profits are recorded in accordance with regulations of the State of Illinois and the Federal Deposit Insurance Corporation.

Transfers of Financial Assets

Noninterest Income Revenue Recognition

Legal Contingencies

Advertising

Income Taxes

With few exceptions, the Company is no longer subject to federal or state examination by tax authorities for years ending before December 31, 2022.

Comprehensive Income (Loss)

Segment Information

3.Summary of Significant Accounting Policies (continued)

Future Accounting Pronouncements

Summary of Significant Accounting Policies - Segment Information (Details)	3 Months Ended
	Mar. 31, 2026 segment
Summary of Significant Accounting Policies
Number of operating segments	1

Summary of Significant Accounting Policies - Accrued interest Receivable and Real Estate Owned (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Summary of Significant Accounting Policies
Accrued interest on securities held to maturity	$ 58,000	$ 69,000
Accrued interest on securities available for sale	287,000	312,000
Accrued interest on loans	1,228,000	1,035,000
Mortgage loans in the process of foreclosure	$ 152,000	$ 324,000

Investment Securities

3 Months Ended

Mar. 31, 2026

Investment Securities

Investment Securities

4.Investment Securities

The amortized cost and fair value of securities available-for-sale and held-to-maturity, with gross unrealized gains and losses, are as follows (in thousands):


	March 31, 2026
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,482	$	—	$	(7,147)	$	38,335
Mortgage-backed		73,094		43		(8,463)		64,674
Municipal bonds		708		—		(18)		690
Total available-for-sale securities	$	119,284	$	43	$	(15,628)	$	103,699
Held-to-maturity securities:
Agencies	$	1,980	$	—	$	(412)	$	1,568
Mortgage-backed		24,961		16		(2,014)		22,963
Municipal bonds		248		—		(33)		215
Total Held-to-maturity securities	$	27,189	$	16	$	(2,459)	$	24,746


	December 31, 2025
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,481	$	-	$	(6,982)	$	38,499
Mortgage-backed		75,692		58		(8,285)		67,465
Municipal bonds		706		-		(16)		690
Total available-for-sale securities	$	121,879	$	58	$	(15,283)	$	106,654
Held-to-maturity securities:
Agencies	$	1,980	$	—	$	(400)	$	1,580
Mortgage-backed		26,140		27		(1,926)		24,241
Municipal bonds		248		—		(29)		219
Total Held-to-maturity securities	$	28,368	$	27	$	(2,355)	$	26,040

4.Investment Securities (continued)

The amortized cost and fair value of investment securities by contractual maturity are as follows (in thousands):

March 31, 2026

Available-for-Sale

Held-to-Maturity

Amortized

 

Cost

 

Fair Value

 

Cost

 

Fair Value

Due in 1 year or less

—

Due in 1 to 5 years

16,234

14,610

—

Due after 5 years to 10 years

29,956

24,415

2,228

1,783

Due after 10 years

—

Total

46,190

39,025

2,228

1,783

Mortgage-backed

73,094

64,674

24,961

22,963

Total

119,284

103,699

27,189

24,746


	December 31, 2025
	Available-for-Sale				Held-to-Maturity
	Amortized				Amortized
	Cost		Fair Value		Cost		Fair Value
Due in 1 year or less	$	—	$	—	$	—	$	—
Due after 1 year to 5 years		16,233		14,669		—		—
Due after 5 years to 10 years		29,954		24,520		248		219
Due after 10 years		—		—		1,980		1,580
Total		46,187		39,189		2,228		1,799
Mortgage-backed		75,692		67,465		26,140		24,241
Total	$	121,879	$	106,654	$	28,368	$	26,040

There were no sales of investment securities available-for-sale during the three months ended March 31, 2026 or 2025.

March 31, 2026

Less Than Twelve Months

Over Twelve Months

Gross

Unrealized

Losses

 

Fair Value

 

Losses

 

Fair Value

Available-for-sale:

Agencies

—

7,147

38,335

Mortgage-backed

1,241

8,459

61,333

Municipal bonds

453

237

Total

1,694

15,620

99,905

4.Investment Securities (continued)


	December 31, 2025
	Less Than Twelve Months				Over Twelve Months
	Gross				Gross
	Unrealized				Unrealized
	Losses		Fair Value		Losses		Fair Value
Available-for-sale:
Agencies	$	—	$	—	$	6,982	$	38,499
Mortgage-backed		1		82		8,284		63,916
Municipal bonds		1		222		15		468
Total	$	2	$	304	$	15,281	$	102,883

At March 31, 2026, 23 agencies securities are in an unrealized loss position with aggregate depreciation of 15.71% from the Bank’s amortized cost basis, 172 mortgage-backed securities are in an unrealized loss position with aggregate depreciation of 11.91% from the amortized cost basis, and three municipal bond securities are in an unrealized loss position with aggregate depreciation of 2.50% from the amortized cost basis. These unrealized losses relate principally to the changes in interest rates and are not due to changes in the financial condition of the issuer, the quality of any underlying assets, or applicable credit enhancements. In reaching the conclusion that an allowance for credit losses is unnecessary, management observed that the securities were issued by a government body or agency, the securities continue to be highly rated (AA or better) where applicable, the issuer continues to make contractual payments, and the quality of any underlying assets or credit enhancements has not changed. Since management has the ability to hold debt securities for the foreseeable future, we expect to recover the amortized cost basis of these securities before they are sold or mature.

We regularly evaluate various attributes of securities held to maturity to determine the appropriateness of the allowance for credit losses. The credit quality indicators monitored differ depending on the major security type.

We evaluate the credit quality of securities issued by the U.S. government (e.g., U.S. Treasury bonds) and U.S. government-sponsored agencies (e.g., Federal National Mortgage Association and Federal Home Loan Mortgage Corporation mortgage-backed securities) by considering the creditworthiness and performance of the securities and the strength of guarantees. These securities are either explicitly or implicitly guaranteed by the U.S. government, are highly rated by major rating agencies, and have a long history of no credit losses. Based on this analysis, management believes we will collect all amounts owed on these securities and, accordingly, we have not recognized an allowance for credit losses on these securities.

Other securities held to maturity are generally evaluated using credit ratings, which are a key indicator of a debt security’s probability of default. We use credit ratings issued by S&P or Moody’s (or both). These ratings are updated monthly. We may also consider other relevant information that becomes known about the issuer’s or the security’s performance.

No accrued interest was written off during the three months ended March 31, 2026 and 2025. No securities held to maturity were past due or on nonaccrual as of March 31, 2026 and December 31, 2025.

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	3 Months Ended
CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Net cash flows from operating activities:
Net Income (loss)	$ (118,352)	$ (166,035)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation	159,173	137,285
(Accretion) amortization of premiums and discounts	(9,838)	8,231
Provision for credit losses	135,000	135,000
Amortization of core deposit intangible	45,999	46,000
Accretion of Loan credit and yield adjustment	(5,285)	(10,122)
Increase in cash surrender value of BOLI	(184,311)	(162,504)
ESOP compensation expense	92,784
Change in other assets	(168,208)	111,604
Change in accrued interest receivable	(159,745)	42,825
Deferred income tax benefit	60,472	(404,199)
Change in accounts payable and accrued expenses	(668,819)	1,167,328
Net cash flows provided (used) by operating activities	(821,130)	905,413
Net cash flows from investing activities:
Purchase of BOLI	(5,000,000)
Proceeds from maturities of certificates of deposit	870,000	1,350,000
Purchase of certificates of deposit	(870,000)	(870,000)
Proceeds from repayment of available-for-sale securities	2,606,703	4,581,099
Repayment of held-to-maturity securities	1,176,857	1,482,337
Change in loans receivable	(20,816,057)	(4,671,096)
Disposal of fixed assets		635,230
Purchase of premises and equipment	(48,648)	(172,129)
Net cash flows provided (used) by investing activities	(22,081,145)	2,335,441
Net cash flows from financing activities:
Change in deposit accounts	(9,565,336)	13,593,295
Change in advances from borrowers for taxes and insurance	(1,638,311)	(957,933)
Net cash flows provided (used) by financing activities	(11,203,647)	12,635,362
Net change in cash and cash equivalents	(34,105,922)	15,876,216
Cash and cash equivalents:
Beginning of the period	47,595,452	15,327,048
End of the period	13,489,530	31,203,264
Supplemental cash flow information:
Cash paid during the period for Interest	$ 1,202,067	1,746,178
Premises and Equipment transferred to ORE		$ 729,427

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Unallocated Common Stock - ESOP	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total
Beginning balance at Dec. 31, 2024				$ 101,720,939	$ (15,890,577)	$ 85,830,362
Increase (decrease) in equity
Net Income (Loss)				(166,035)		(166,035)
Other comprehensive income					2,268,430	2,268,430
Ending balance at Mar. 31, 2025				101,554,904	(13,622,147)	87,932,757
Beginning balance at Dec. 31, 2025	$ 80,969	$ (6,455,960)	$ 77,240,509	101,386,267	(10,886,175)	161,365,610
Increase (decrease) in equity
Net Income (Loss)				(118,352)		(118,352)
ESOP shares committed to be released		64,770	28,014			92,784
Other comprehensive income					(257,441)	(257,441)
Ending balance at Mar. 31, 2026	$ 80,969	$ (6,391,190)	$ 77,268,523	$ 101,267,915	$ (11,143,616)	$ 161,082,601

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount after tax and reclassification adjustments of other comprehensive income (loss).

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+ Details

CONSOLIDATED STATEMENT OF FINANCIAL CONDITION (Parenthetical) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
CONSOLIDATED STATEMENT OF FINANCIAL CONDITION
Investment securities: Available-for-sale, at amortized cost	$ 119,284,229	$ 121,879,182
Loans receivable, allowance for credit losses	$ 2,816,819	$ 2,681,819
Preferred stock, par value per share	$ 0.01	$ 0.01
Preferred stock, authorized	500,000	500,000
Preferred stock, issued	0	0
Common stock, par value per share	$ 0.01	$ 0.01
Common stock, authorized	9,500,000	9,500,000
Common stock, issued	8,096,938	8,096,938
Common stock, outstanding	8,096,938	8,096,938

Deposits (Tables)

3 Months Ended

Mar. 31, 2026

Deposits.

Schedule of deposits by type

Deposit accounts consist of the following (in thousands):


		March 31,			December 31,
		2026			2025
Demand accounts
Passbook accounts		$	87,219		$	89,870
NOW accounts			53,657			54,215
Daily money market accounts			16,028			16,239
Total demand deposits			156,904			160,324
Certificates of deposit			155,081			161,227
Total of all deposit accounts		$	311,985		$	321,551

- Definition

Tabular disclosure of type of deposit liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph e
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph d
-Publisher SEC

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph c
-Publisher SEC

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
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-Subparagraph (5)
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Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph a
-Subparagraph (4)
-Publisher SEC

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph a
-Subparagraph (3)
-Publisher SEC

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph a
-Subparagraph (2)
-Publisher SEC

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph a
-Subparagraph (1)
-Publisher SEC

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph a
-Publisher SEC

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph f
-Subparagraph (1)
-Publisher SEC

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph f
-Subparagraph (2)
-Publisher SEC

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
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-Publisher SEC

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph f
-Subparagraph (2)(iv)
-Publisher SEC

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph f
-Subparagraph (2)(iii)
-Publisher SEC

Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-K (SK)
-Number 229
-Section 1406
-Paragraph f
-Subparagraph (2)(ii)
-Publisher SEC

+ Details

Premises and Equipment (Tables)

3 Months Ended

Mar. 31, 2026

Premises and Equipment

Schedule of premises and equipment

Premises and equipment consist of the following (in thousands):


		March 31,			December 31,
		2026			2025
Land		$	961		$	961
Buildings and improvements			17,494			17,459
Furniture, fixtures, and equipment			2,667			2,666
Total			21,122			21,086
Less accumulated depreciation			13,884			13,725
Construction in progress			71			59
		$	7,309		$	7,420

Schedule of remaining payments on operating lease

The payments remaining on the lease consist of the following for the periods presented:


		Remaining Future
		Lease Payments
2026		$	59,000
2027			80,000
2028			82,000
		$	221,000

ESOP

3 Months Ended

Mar. 31, 2026

ESOP

ESOP

11.ESOP

In conjunction with the Conversion, the Bank established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The Bank makes annual contributions to the ESOP in amounts as defined by the plan document. These contributions are used to pay debt service. Certain ESOP shares are pledged as collateral for debt. As the debt is repaid, shares are released from collateral and allocated to active participants, based on the proportion of debt service paid in the year. Shares allocated to participants are vested by 100% after five years of service, and credit is given for years of service with Hoyne Savings Bank prior to the adoption of the ESOP. Participants will also become fully vested in the case of death, disability or retirement.

In connection with the Company’s initial public stock offering, the ESOP borrowed $6.48 million from the Company for the purpose of purchasing shares of the Company’s common stock. A total of 647,755 shares were purchased with the loan proceeds. Accordingly, common stock acquired by the ESOP is shown as a reduction of stockholder’s equity. The loan is expected to be repaid over a period of up to 25 years.

A partial annual contribution to the ESOP was made during the year ended December 31, 2025, as loan payments are made annually on December 31^st of each year. Compensation expense is recognized over the service period based on the average fair value of the shares and totaled approximately $93,000 for the three months ended March 31, 2026 and $30,000 for the year ended December 31, 2025. At March 31, 2026 and December 31, 2025, there were 2,568 shares allocated to participants. There were 8,636 shares committed to be released to participants and 639,119 unallocated shares at March 31, 2026. There were 2,159 shares committed to be released to participants and 645,596 unallocated shares at December 31, 2025. The fair value of unallocated ESOP shares totaled approximately $9.3 million at March 31, 2026, and approximately $9.4 million at December 31, 2025.

Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2026

Related Party Transactions

Schedule of activity for related party loans


		March 31,			December 31,
		2026			2025
Beginning balance at beginning of period		$	302		$	313
Repayments			2			11
Ending balance		$	300		$	302

CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
Unrealized gain (loss) on securities available-for-sale, income tax (benefit)	$ (102,617)	$ 904,199

Nature of Operations (Details)	3 Months Ended
Nature of Operations (Details)	Mar. 31, 2026 segment
Nature of Operations
Number of operating segments	1

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false