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Income Taxes (Tables)

12 Months Ended

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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