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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes [Abstract] |
Components of Income Tax Expense |
| Years Ended December 31,
|  | 2025 |  |  | 2024 |  |  | 2023
| (In Thousands)
Current income tax (benefit) expense: |  |  |  |  |  |  |  |
Federal | $ | (783) |  | $ | 4,529 |  | $ | 8,917
State |  | 954 |  |  | 2,860 |  |  | 5,592
|  | 171 |  |  | 7,389 |  |  | 14,509
Deferred income tax (benefit) expense: |  |  |  |  |  |  |  |
Federal |  | (3,778) |  |  | 351 |  |  | (1,634)
State |  | (2,164) |  |  | (93) |  |  | (903)
|  | (5,942) |  |  | 258 |  |  | (2,537)
Total Income Tax (Benefit) Expense | $ | (5,771) |  | $ | 7,647 |  | $ | 11,972
Deferred Tax Assets and Liabilities |
| December 31,
|  | 2025 |  |  | 2024
Deferred income tax assets: | (In Thousands)
OREO write down | $ | 4,310 |  | $ | -
Allowance for credit losses |  | 9,868 |  |  | 10,176
Nonaccrual interest |  | 1,868 |  |  | 749
Net operating loss carry forwards |  | 2,542 |  |  | 1,070
Lease liability |  | 3,184 |  |  | 3,756
Unrealized loss on securities |  | 1,330 |  |  | 2,149
Capital loss carryover (1) |  | 477 |  |  | 477
Deferred fees and costs |  | 498 |  |  | 782
Other |  | 1,932 |  |  | 2,094
|  | 26,009 |  |  | 21,253
Reserve against capital loss carryover |  | (477) |  |  | -
|  | 25,532 |  |  | 21,253
Deferred income tax liabilities: |  |  |  |  |
Purchase accounting adjustment on premises and equipment acquired |  | (66) |  |  | (69)
Right-of-use assets |  | (3,047) |  |  | (3,626)
SBA servicing asset |  | (210) |  |  | (252)
Borrowing modification |  | - |  |  | (125)
|  | (3,323) |  |  | (4,072)
Net Deferred Tax Asset | $ | 22,209 |  | $ | 17,181
(1) Tax benefit relating to capital loss on securities sold in 2023 which will expire in 2028.
Summary of Change in Net Deferred Tax Asset |
| Years Ended December 31,
|  | 2025 |  |  | 2024
| (In Thousands)
Balance at beginning of year: | $ | 17,181 |  | $ | 18,213
Deferred tax benefit |  | 5,942 |  |  | (258)
Other comprehensive income |  |  |  |  |
Available-for-sale securities |  | (892) |  |  | (618)
Benefit plan |  | (22) |  |  | (156)
Balance at end of year | $ | 22,209 |  | $ | 17,181
Effective Income Tax Rate Reconciliation |
| Years Ended December 31,
| 2025 |  | 2024 |  | 2023
| (In Thousands) |
|  | Amount |  | Percent |  |  |  | Amount |  | Percent |  |  |  | Amount |  | Percent |
Federal income tax (benefit) expense at statutory rate | $ | (3,843) |  | 21.00 | % |  | $ | 5,517 |  | 21.00 | % |  | $ | 8,706 |  | 21.00 | %
Increases (decreases) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
State income tax, net of federal income tax effect (1) |  | (1,175) |  | 6.42 |  |  |  | 2,186 |  | 8.32 |  |  |  | 3,704 |  | 8.94 |
Tax-exempt income |  | (15) |  | 0.08 |  |  |  | (13) |  | (0.05) |  |  |  | (30) |  | (0.07) |
Bank-owned life insurance earnings |  | (698) |  | 3.81 |  |  |  | (553) |  | (2.10) |  |  |  | (368) |  | (0.89) |
Capital loss carryover valuation allowance |  | 477 |  | (2.60) |  |  |  | - |  | - |  |  |  | - |  | - |
Other items, net |  | (517) |  | 2.83 |  |  |  | 510 |  | 1.94 |  |  |  | (40) |  | (0.10) |
Effective Income Tax Expense | $ | (5,771) |  |  |  |  | $ | 7,647 |  |  |  |  | $ | 11,972 |  |  |
Effective Income Tax Rate |  |  |  | 31.54 | % |  |  |  |  | 29.11 | % |  |  |  |  | 28.88 | %
Schedule of Income Taxes Paid Net of Refunds Received |
|  | Years Ended December 31,
|  | 2025 |  | 2024 |  | 2023
|  | (In Thousands)
U.S. Federal |  | $ | 291 |  | $ | 4,300 |  | $ | 10,600
State and Local income tax, net of federal income tax effect: |  |  |  |  |  |  |  |  |
New Jersey |  |  | 715 |  |  | 1,400 |  |  | 5,130
New York State |  |  | 442 |  |  | 597 |  |  | 1,258
New York City |  |  | 253 |  |  | 502 |  |  | 939
Pennsylvania |  |  | 100 |  |  | 80 |  |  | 100
Total income taxes paid |  |  | 1,801 |  |  | 6,879 |  |  | 18,027

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