0001104659-26-035156 | 10-K | XBRL Viewer

Condensed Parent Company Only Financial Information - Cash Flow (Details) - USD ($)		12 Months Ended
	Dec. 03, 2025	Dec. 31, 2025	Dec. 31, 2024
Net cash flows from operating activities:
Net Income (loss)		$ 232,690	$ (1,957,817)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Deferred income tax benefit		(556,360)	(1,238,070)
Contribution to charitable foundation		1,869,380
Net cash flows from investing activities:
Net cash used in investing activities		(2,759,144)	(11,657,889)
Net cash flows from financing activities:
Proceeds from stock offering		79,350,000
Stock offering costs	$ 3,700,000	3,655,887
Purchase of ESOP shares		(6,477,550)
Net cash flows from financing activities		33,782,454	5,084,008
Net change in cash and cash equivalents		32,268,404	(9,348,405)
Cash and cash equivalents:
Beginning of the year		15,327,048	24,675,453
End of the year		47,595,452	15,327,048
Parent Company
Net cash flows from operating activities:
Net Income (loss)		232,690
Adjustments to reconcile net income (loss) to net cash from operating activities:
Equity in undistributed income (loss) of Bank cash used in operating activities		(1,617,372)
Deferred income tax benefit		(576,518)
Contribution to charitable foundation		1,869,380
Other assets and liabilities		3,731
Net cash used in operating activities		(88,089)
Net cash flows from investing activities:
Payments from ESOP loan		21,592
Capital injection into the Bank		(37,807,382)
Net cash used in investing activities		(37,785,790)
Net cash flows from financing activities:
Proceeds from stock offering		79,350,000
Stock offering costs		(3,655,887)
Purchase of ESOP shares		(6,477,550)
Net cash flows from financing activities		69,216,563
Net change in cash and cash equivalents		31,342,684
Cash and cash equivalents:
Beginning of the year		0
End of the year		$ 31,342,684	$ 0

Summary of Significant Accounting Policies - Segment Information (Details)	12 Months Ended
	Dec. 31, 2025 segment
Summary of Significant Accounting Policies
Number of operating segments	1

Nature of Operations	12 Months Ended
Dec. 31, 2025
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 properties, 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

12 Months Ended

Dec. 31, 2025

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 properties, 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

12 Months Ended

Dec. 31, 2025

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 was 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 equity. As a holding company of a savings and loan, 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.

Components of income tax expense (benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Income Taxes
Current	$ 332,591	$ 203,354
Deferred expense (benefit)	(556,360)	(1,238,070)
Total expense (benefit)	$ (223,769)	$ (1,034,716)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

Earnings Per Share (EPS) (Details) - USD ($)	12 Months Ended
Earnings Per Share (EPS) (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Earnings Per Share (EPS)
Net income applicable to common shares	$ 232,690	$ (1,957,817)
Average number of common shares outstanding	8,096,938
Less: Average unallocated ESOP shares	(645,596)
Weighted-average shares outstanding - basic	7,451,342
Weighted-average shares outstanding - diluted	7,451,342
Earnings per share - basic	$ 0.03
Earnings per share - diluted	$ 0.03

- 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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-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

+ Details

- 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

Investment Securities - Available-for-Sale (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Amortized cost and fair value of AFS securities:
Amortized Cost	$ 121,879,182	$ 138,780,879
Gross Unrealized Gains	57,929	37,366
Gross Unrealized Losses	(15,283,348)	(22,263,503)
Estimated Fair Value	106,653,763	116,554,742
Amortized cost of AFS securities by contractual maturity:
Due in 1 to 5 years	16,232,686
Due after 5 years to 10 years	29,954,553
Total	46,187,239
Mortgage-backed	75,691,943
Amortized Cost	121,879,182	138,780,879
Fair value of AFS securities by contractual maturity:
Due in 1 to 5 years	14,669,260
Due after 5 years to 10 years	24,520,200
Total	39,189,460
Mortgage-backed	67,464,303
Total	106,653,763	116,554,742
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	(407)	(23,441)
Gross Unrealized Losses, Over Twelve Months	(15,282,941)	(22,240,062)
Fair Value, Less than Twelve Months	303,893	1,726,876
Fair Value, Over Twelve Months	102,883,815	110,045,097
Agencies
Amortized cost and fair value of AFS securities:
Amortized Cost	45,481,617	45,479,588
Gross Unrealized Losses	(6,982,127)	(9,638,673)
Estimated Fair Value	38,499,490	35,840,915
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	45,481,617	45,479,588
Fair value of AFS securities by contractual maturity:
Total	38,499,490	35,840,915
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Over Twelve Months	(6,982,127)	(9,638,673)
Fair Value, Over Twelve Months	38,499,490	35,840,915
Mortgage-backed
Amortized cost and fair value of AFS securities:
Amortized Cost	75,691,943	87,649,493
Gross Unrealized Gains	57,929	31,047
Gross Unrealized Losses	(8,285,569)	(12,572,716)
Estimated Fair Value	67,464,303	75,107,824
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	75,691,943	87,649,493
Fair value of AFS securities by contractual maturity:
Total	67,464,303	75,107,824
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	(71)	(23,441)
Gross Unrealized Losses, Over Twelve Months	(8,285,498)	(12,549,275)
Fair Value, Less than Twelve Months	82,495	1,726,876
Fair Value, Over Twelve Months	63,915,752	71,083,679
Municipal bonds
Amortized cost and fair value of AFS securities:
Amortized Cost	705,622	1,180,450
Gross Unrealized Losses	(15,652)	(49,787)
Estimated Fair Value	689,970	1,130,663
Amortized cost of AFS securities by contractual maturity:
Amortized Cost	705,622	1,180,450
Fair value of AFS securities by contractual maturity:
Total	689,970	1,130,663
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Less than Twelve Months	(336)
Gross Unrealized Losses, Over Twelve Months	(15,316)	(49,787)
Fair Value, Less than Twelve Months	221,398
Fair Value, Over Twelve Months	$ 468,573	1,130,663
Treasuries
Amortized cost and fair value of AFS securities:
Amortized Cost		4,471,348
Gross Unrealized Gains		6,319
Gross Unrealized Losses		(2,327)
Estimated Fair Value		4,475,340
Amortized cost of AFS securities by contractual maturity:
Amortized Cost		4,471,348
Fair value of AFS securities by contractual maturity:
Total		4,475,340
AFS Debt securities with gross unrealized losses:
Gross Unrealized Losses, Over Twelve Months		(2,327)
Fair Value, Over Twelve Months		$ 1,989,840

Related Party Transactions

12 Months Ended

Dec. 31, 2025

Related Party Transactions

Related Party Transactions

7.Related Party Transactions

The Bank conducts 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 for related party loans:


	2025		2024
Beginning Balance	$	313,288	$	323,761
Change in Directors		—		—
Loans Advanced		—		—
Repayments		10,872		10,473
Ending Balance	$	302,416	$	313,288

The aggregate amount of deposits from directors and executive officers and their affiliates amounted to approximately $2.9 million and $2.0 million at December 31, 2025 and 2024, respectively.

- 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
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
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-Subparagraph (SX 210.6-07(2)(g)(3))
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Pay vs Performance Disclosure
Net Income (Loss)	$ 232,690	$ (1,957,817)

- Definition

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

+ References

+ Details

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

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 amortization expense is expected to be as follows:


Year		Amount
2026		$	138,000

Summary of Significant Accounting Policies - Accrued interest Receivable and Real Estate Owned (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Summary of Significant Accounting Policies
Accrued interest on securities held to maturity	$ 69,000	$ 81,000
Debt Securities, Held-to-Maturity, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Receivable, Fair Value Disclosure	Accrued Interest Receivable, Fair Value Disclosure
Accrued interest on securities available for sale	$ 312,000	$ 370,000
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Receivable, Fair Value Disclosure	Accrued Interest Receivable, Fair Value Disclosure
Accrued interest on loans	$ 1,035,000	$ 991,000
Financing Receivable, Accrued Interest, after Allowance for Credit Loss, Statement of Financial Position [Extensible Enumeration]	Accrued Interest Receivable, Fair Value Disclosure	Accrued Interest Receivable, Fair Value Disclosure
Mortgage loans in the process of foreclosure	$ 324,000	$ 680,000

Deposits (Tables)

12 Months Ended

Dec. 31, 2025

Deposits.

Schedule of deposits by type

Deposit accounts at December 31, consist of the following:


	2025		2024
Demand accounts
Passbook accounts	$	89,869,558	$	102,135,468
NOW accounts		54,215,292		45,165,211
Daily money market accounts		16,238,887		17,117,354
Total demand deposits		160,323,737		164,418,033
Certificates of deposit		161,227,029		192,873,897
Total of all deposit accounts	$	321,550,766	$	357,291,930

Schedule of deposits by maturity

At December 31, scheduled maturities of certificates of deposit are as follows:


		2025
		Amount
Maturities:
Within one year		$	148,554,734
One to two years			9,972,836
Two to three years			1,496,774
Three to four years			972,424
Four to five years			230,261
		$	161,227,029

- 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
-Paragraph a
-Subparagraph (5)
-Publisher SEC

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
-Section 1406
-Paragraph f
-Subparagraph (2)(i)
-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

Condensed Parent Company Only Financial Information (Tables)

12 Months Ended

Dec. 31, 2025

Condensed Parent Company Only Financial Information

Schedule of Parent Only Condensed Balance Sheets

Parent Only Condensed Balance Sheets


	December 31,
	2025
Assets
Cash in bank subsidiary	$	31,342,684
Investment in subsidiary, at underlying equity		122,828,338
Deferred tax assets		978,399
ESOP loan receivable		6,455,958
Other assets		60,231
Total assets	$	161,665,610
Liabilities and Stockholders’ Equity
Liabilities: Accounts payable		300,000
Total liabilities		300,000
Stockholders’ equity:
Total stockholders’ equity		161,365,610
Total liabilities and stockholders’ equity	$	161,665,610

Schedule of Parent Only Condensed Statements of Income

Parent Only Condensed Statements of Income



	December 31,
	2025
Interest income:
Income on ESOP loan	$	33,541
Total interest income	$	33,541
Interest expense:
Total interest expense		—
Net interest income	$	33,541
Noninterest expenses:
Compensation		(94,928)
Contributions to charitable foundation		(1,869,380)
Other noninterest expense		(30,433)
Loss before income taxes	$	(1,961,200)
Income tax benefit		576,518
Equity in undistributed income (loss) of Bank		1,617,372
Net income	$	232,690

Schedule of Parent Only Condensed Statements of Cash Flows

Parent Only Condensed Statements of Cash Flows


		December 31,
		2025
Cash flows from operating activities:
Net income		$	232,690
Adjustments to reconcile net income to net cash used in operating activities
Equity in undistributed earnings of Bank			(1,617,372)
Deferred income tax benefit			(576,518)
Contributions to charitable foundation			1,869,380
Other assets and liabilities			3,731
Net cash used in operating activities		$	(88,089)
Cash flows from investing activities:
Payments from ESOP loan			21,592
Capital injection into the Bank			(37,807,382)
Net cash used in investing activities		$	(37,785,790)
Cash flows from financing activities:
Proceeds from Stock offering			79,350,000
Stock offering costs			(3,655,887)
Purchase of ESOP shares			(6,477,550)
Net cash provided by financing activities		$	69,216,563
Net change in cash and cash equivalents			31,342,684
Cash and cash equivalents at beginning of period			—
Cash and cash equivalents at end of period		$	31,342,684

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes

Schedule of components of income tax expense (benefit)

The components of income tax expense (benefit) for the years ended December 31, 2025 and 2024 are as follows:



	Year Ended		Year Ended
	December 31, 2025		December 31, 2024
Current	$	332,591	$	203,354
Deferred expense (benefit)		(556,360)		(1,238,070)
Total expense (benefit)	$	(223,769)	$	(1,034,716)

Schedule of income tax reconciliation

The difference between income tax expense (benefit) and the amount computed by applying the statutory federal income tax rate to income (loss) before taxes for the years ended December 31, 2025 and 2024 is as follows:



		Year Ended			Year Ended
		December 31, 2025			December 31, 2024
Statutory Federal tax rate			21	%		21	%
Pretax income at statutory rate		$	1,873		$	(628,432)
State income tax, net of federal benefit			(71,012)			(280,506)
Cash surrender value of life insurance			(137,787)			(126,634)
Permanent adjustments			18,245			(111)
Other			(35,088)			967
Total expense (benefit)		$	(223,769)		$	(1,034,716)

Schedule of net deferred taxes

The following summarizes the sources and expected tax consequences of future deductions or income for income tax purposes which comprised the net deferred taxes at December 31, 2025 and 2024:



	Year Ended		Year Ended
	December 31, 2025		December 31, 2024
Deferred income tax assets:
Allowance for credit losses	$	764,453	$	606,014
Accrued bonuses		104,506		101,506
Deferred loan fees		300,636		216,499
Unrealized loss on AFS securities		4,339,244		6,335,560
Net operating losses		4,387,861		3,989,658
Other		3,040		48,502
Total deferred income tax assets		9,899,740		11,297,739
Deferred income tax liabilities:
Premises and equipment		(341,366)		(79,678)
Merger related activities		(114,335)		(304,735)
FHLB Stock dividend		(78,263)		(78,263)
Other		—		(29,331)
Total deferred income tax liabilities		(533,964)		(492,007)
Net deferred income tax asset	$	9,365,776	$	10,805,732

Fair Value Measurements and Disclosures (Tables)

12 Months Ended

Dec. 31, 2025

Fair Value Measurements and Disclosures

Schedule of assets measured at fair value on a recurring basis

 

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

at December 31,

(Level 1)

(Level 2)

(Level 3)

2025

Available-for-sale debt securities:

Mortgage-backed

—

67,464,303

—

67,464,303

Agencies

—

38,499,490

—

38,499,490

Municipal bonds

—

689,970

—

689,970

Total available-for-sale debt securities

—

106,653,763

—

106,653,763


		Assets Measured at Fair Value on a Recurring Basis
		At December 31, 2024
		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)			2024
Available-for-sale debt securities:
Mortgage-backed		$	—		$	75,107,824		$	—		$	75,107,824
Agencies			—			35,840,915			—			35,840,915
Municipal Bonds			—			1,130,663			—			1,130,663
Treasuries			4,475,340			—			—			4,475,340
Total available-for-sale debt securities		$	4,475,340		$	112,079,402		$	—		$	116,554,742

Schedule of carrying amounts and estimated fair value of financial instruments

The carrying amounts and estimated fair value (in thousands) of the Bank’s financial instruments at December 31, 2025 and 2024 are as follows:

2025

2024

Carrying

Estimated

Carrying

Estimated

 

Amount

 

Fair Value

 

Amount

 

Fair Value

Financial assets:

Cash and cash equivalents

Level 1

47,595

15,327

Certificates of deposit

Level 2

870

1,350

Investment securities AFS

Level 2

106,654

112,080

Treasuries

Level 1

—

4,475

Investment securities HTM

Level 2

28,369

26,040

34,022

30,415

Other Investments

Level 3

2,158

2,158

Accrued interest receivable

Level 1

1,451

1,481

Loans, net

Level 3

267,949

258,840

240,928

232,226

Bank owned life insurance

Level 2

14,949

16,990

Financial liabilities:

Deposits

Level 2

321,551

320,437

357,292

355,997

Accrued interest payable

Level 1

735

773

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

3.Summary of Significant Accounting Policies

Principles of Consolidation — The current year consolidated financial statements include the accounts and results of operations of Hoyne Bancorp, Inc. and Hoyne Savings Bank. The prior year consolidated financial statements included the accounts and results of Hoyne Savings, MHC, Hoyne Financial Corporation, and Hoyne Savings Bank. Significant intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates — The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America 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):

3.Summary of Significant Accounting Policies (continued)

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.

The Bank uses 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 the Bank 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). The Bank obtains 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.

The Bank excludes 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 $69,000 and $81,000 and accrued interest on securities available for sale totaling approximately $312,000 and $370,000 at December 31, 2025 and 2024, respectively, was excluded from the amortized cost basis of securities held to maturity and available for sale.

The Bank evaluates 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 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.

3.Summary of Significant Accounting Policies (continued)

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 December 31, 2025 and 2024, management is of the opinion the cost of this investment 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 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. 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.

3.Summary of Significant Accounting Policies (continued)

Residential Real Estate

Loans in this portfolio 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.

The Bank uses a current expected credit loss (“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, the Bank segregates 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 secure by accounts receivable, inventory and equipment

●

Commercial real estate — Construction loans are primarily secured by resident and commercial properties, which are under construction and/or redevelopment, and by raw land

●

Commercial real estate loans — Other 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 ("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 $1,035,000 and $991,000 at December 31, 2025 and 2024, respectively, was excluded from the amortized cost basis of loans.

In addition to the allowance for credit losses on loans, the Bank calculates 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. The Bank deemed the calculated reserve for unfunded commitments as immaterial as of December 31, 2025 and 2024.

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.

The Bank 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 the Bank’s 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.

3.Summary of Significant Accounting Policies (continued)

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 property are included in other noninterest expenses. Mortgage loans in the process of foreclosure at December 31, 2025 and 2024 totaled $324,000 and $680,000, 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 balance sheet 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 December 31, 2025, was $2,567,000 ($2,383,000 at December 31, 2024). 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 exist as of December 31, 2025 and 2024.

Aggregate 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.

3.Summary of Significant Accounting Policies (continued)

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.

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 Bank expenses the cost of advertising the first time the advertising takes place. Advertising expense was $95,475 in 2025 ($61,975 in 2024).

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 — 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.

3.Summary of Significant Accounting Policies (continued)

Segment Information — The Bank’s reportable segment is determined by the Chief Financial Officer (CFO) based upon information provided about the Bank’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 will evaluate the financial performance of the Bank’s business components such as evaluating revenue streams, significant expenses, and budget to actual results in assessing the Bank’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 Bank 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.

The Bank operates 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.

Loans Receivable (Tables)

12 Months Ended

Dec. 31, 2025

Loans Receivable

Schedule of loans receivable


	2025		2024
One to four residential	$	109,123,048	$	125,345,417
Purchased and participations		5,992,744		8,711,693
Home improvement, first mortgage		456,585		194,556
Home equity line of credit (HELOC)		5,430,495		6,050,047
Commercial, construction		46,124,341		22,758,553
Commercial and Industrial		23,168,855		21,768,830
Commercial Real Estate		76,338,492		50,843,796
Commercial Line of Credit (LOC)		9,706,074		12,531,371
Total		276,340,634		248,204,263
Add premiums on purchased loans		35,012		44,725
Less:
Loans sold		(4,386,377)		(4,439,698)
Loans in process		(303,925)		4,351
Allowance for credit losses		(2,681,819)		(2,125,993)
Deferred income from loan fees		(1,054,678)		(759,511)
	$	267,948,847	$	240,928,137

Schedule of activity in the allowance for credit losses

Activity in the allowance for credit losses is summarized for the year ended December 31, as follows:


								Home
						Purchased		improvement						Construction,						Commercial				Commercial
		One to Four				and		first						first				Commercial		and				real
			Residential			participations		mortgage				HELOC		mortgage				construction		industrial				estate		LOC			Total
Allowance for Credit Loss
Beginning balance January 1, 2024		$	1,227,325		$	84,363		$	2,884		$	43,365		$	1,619		$	64,929		$	47,777		$	180,810		$	—		$	1,653,072
Provision			(158,600)			(9,743)			(1,217)			8,457			(1,619)			130,009			138,684			254,692			107,337			468,000
Charge-offs			—			—			—			—			—			—			—			—			—			—
Recoveries			4,921			—			—			—			—			—			—			—			—			4,921
Ending balance December 31, 2024		$	1,073,646		$	74,620		$	1,667		$	51,822		$	—		$	194,938		$	186,461		$	435,502		$	107,337		$	2,125,993
Provision			(30,459)			(16,462)			2,764			880			—			252,687			38,387			305,345			(13,142)			540,000
Charge-offs			—			—			—			—			—			—			—			—			—			—
Recoveries			15,826			—			—			—			—			—			—			—			—			15,826
Ending balance December 31, 2025		$	1,059,013		$	58,158		$	4,431		$	52,702		$	—		$	447,625		$	224,848		$	740,847		$	94,195		$	2,681,819

Schedule of accrued interest write-offs for loans receivables

Information regarding accrued interest written off by reversing interest income for the year ended December 31, 2025 and 2024 follows:


		One to four
		residential			HELOC
2025
Accrued interest written off to interest income		$	33,762		$	—

		One to four
		residential			HELOC
2024
Accrued interest written off to interest income		$	35,473		$	14,432

Schedule of aging of loans receivable by classification

The aging of loans receivable by class of receivable at December 31, is as follows:

30 – 89

Non-Accrual

2025

Current

days

90+ days

Total

One to four residential and home improvement

 

108,408,029

 

782,762

 

388,842

 

109,579,633

Purchased and Participations

5,950,748

41,922

5,992,744

HELOCs

5,279,693

137,402

13,400

5,430,495

Commercial & Industrial

23,168,855

—

23,168,855

Commercial real estate

76,338,492

—

76,338,492

Commercial construction

46,124,341

—

46,124,341

Commercial LOC

9,706,074

—

9,706,074

274,976,232

920,238

444,164

276,340,634


					30 – 89			Non-Accrual
2024		Current			days			90+ days			Total
One to four residential and home improvement		$	123,933,876		$	187,280		$	1,418,817		$	125,539,973
Purchased and Participations			8,663,843			2,934			44,916			8,711,693
HELOCs			5,835,887			17,252			196,908			6,050,047
Commercial & Industrial			21,768,830			—			—			21,768,830
Commercial real estate			50,843,796			—			—			50,843,796
Commercial construction			22,758,553			—			—			22,758,553
Commercial LOC			12,531,371			—			—			12,531,371
		$	246,336,156		$	207,466		$	1,660,641		$	248,204,263

Schedule of collateral dependent loans

Collateral dependent loans, including those considered troubled loan modifications (TLMs) as of December 31, and specific allowance recognized on the loans during the year ended December 31, are as follows (in thousands):


		2025
		Loan			Specific
		Balance			Allowance
Collateral dependent other than TLMs:
One to four residential		$	27,650		$	—
Troubled loan modifications:
One to four residential			—			—
Purchased and participations			—			—
Total collateral dependent loans		$	27,650		$	—


		2024
		Loan			Specific
		Balance			Allowance
Collateral dependent other than TLMs:
One to four residential		$	82,377		$	—
Troubled loan modifications:
One to four residential			87,361			—
Purchased and participations			79,361			—
Total collateral dependent loans		$	249,099		$	—

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 December 31, 2025 and 2024, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:


December 31, 2025		2025			2024			2023			2022			2021			Prior			Revolvers			Total
Pass
One to four residential		$	3,146,615		$	4,896,929		$	3,822,770		$	7,008,598		$	24,384,598		$	63,877,670		$	—		$	107,137,180
Purchased and Participations			—			—			—			—			—			5,992,744			—			5,992,744
Home improvement, first mortgage			290,000			—			129,116			21,200			—			16,269			—			456,585
Home equity line of credit			—			—			—			—			—			—			5,430,495			5,430,495
Commercial construction			—			—			—			—			—			—			46,124,341			46,124,341
Commercial and industrial			10,455,011			11,215,201			476,563			—			—			—			—			22,146,775
Commercial real estate			29,650,827			34,161,725			12,296,188			—			—			—			—			76,108,740
Commercial line of credit			647,680			3,558,394			5,500,000			—			—			—			—			9,706,074
Total pass		$	44,190,133		$	53,832,249		$	22,224,637		$	7,029,798		$	24,384,598		$	69,886,683		$	51,554,836		$	273,102,934
Special Mention
One to four residential			—			—			—			—			520,892			171,240			—			692,132
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			1,022,080			—			—			—			—			—			1,022,080
Commercial real estate			—			229,752			—			—			—			—			—			229,752
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	1,251,832		$	—		$	—		$	520,892		$	171,240		$	—		$	1,943,964
Substandard
One to four residential			—			—			—			—			—			1,293,736			—			1,293,736
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		$	—		$	—		$	—		$	—		$	—		$	1,293,736		$	—		$	1,293,736
Total		$	44,190,133		$	55,084,081		$	22,224,637		$	7,029,798		$	24,905,490		$	71,351,659		$	51,554,836		$	276,340,634
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, 2024		2024			2023			2022			2021			2020			Prior			Revolvers			Total
Pass
One to four residential		$	5,420,878		$	4,330,316		$	7,305,100		$	26,489,097		$	21,224,949		$	58,589,741		$	—		$	123,360,081
Purchased and Participations			—			—			—			—			—			8,711,693			—			8,711,693
Home improvement, first mortgage			—			—			—			—			—			194,556			—			194,556
Home equity line of credit			—			—			—			—			—			—			6,050,047			6,050,047
Commercial construction			—			—			—			—			—			—			22,758,553			22,758,553
Commercial and industrial			18,396,116			539,987			2,832,727			—			—			—			—			21,768,830
Commercial real estate			30,240,129			14,968,581			—			—			—			—			—			45,208,710
Commercial line of credit			—			—			—			—			—			—			12,531,371			12,531,371
Total pass		$	54,057,123		$	19,838,884		$	10,137,827		$	26,489,097		$	21,224,949		$	67,495,990		$	41,339,971		$	240,583,841
Special Mention
One to four residential			—			—			—			—			—			440,481			—			440,481
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			235,019			5,400,067			—			—			—			—			—			5,635,086
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	235,019		$	5,400,067		$	—		$	—		$	—		$	440,481		$	—		$	6,075,567
Substandard
One to four residential			—			—			—			472,642			469,965			602,248			—			1,544,855
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		$	—		$	—		$	—		$	472,642		$	469,965		$	602,248		$	—		$	1,544,855
Total		$	54,292,142		$	25,238,951		$	10,137,827		$	26,961,739		$	21,694,914		$	68,538,719		$	41,339,971		$	248,204,263
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		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Organization (Details) - USD ($)		12 Months Ended
Organization (Details) - USD ($)	Dec. 03, 2025	Dec. 31, 2025
Organization
Stock offering costs	$ 3,700,000	$ 3,655,887
Merger of wholly owned subsidiaries	$ 567,362	$ 567,362
Hoyne Charitable Foundation, Inc.
Organization
Number of shares issued as donation to a charitable foundation	161,938
Cash donation to charitable foundation	$ 250,000
Hoyne Savings Bank
Organization
Percentage ownership	100.00%

Summary of Significant Accounting Policies - Advertising (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Summary of Significant Accounting Policies
Cost of advertising	$ 95,475	$ 61,975

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2025

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

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)

Residential Real Estate

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

●

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

●

Commercial real estate — Construction loans are primarily secured by resident 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

Premises and Equipment


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

Bank-owned Life Insurance

Core Deposit Intangibles

Aggregate 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

Advertising — The Bank expenses the cost of advertising the first time the advertising takes place. Advertising expense was $95,475 in 2025 ($61,975 in 2024).

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

Segment Information

Fair Value Measurements and Disclosures - Carrying amounts and estimated fair value of financial instruments (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Financial assets:
Available-for-sale debt securities	$ 106,653,763	$ 116,554,742
Held to maturity securities	26,040,019	30,414,503
Accrued interest receivable	1,450,864	1,481,853
Level 1
Financial assets:
Available-for-sale debt securities		4,475,340
Level 2
Financial assets:
Available-for-sale debt securities	106,653,763	112,079,402
Carrying Amount \| Level 1
Financial assets:
Cash and cash equivalents	47,595,000	15,327,000
Treasuries		4,475,000
Accrued interest receivable	1,451,000	1,481,000
Financial liabilities:
Accrued interest payable	735,000	773,000
Carrying Amount \| Level 2
Financial assets:
Certificates of deposit	870,000	1,350,000
Available-for-sale debt securities	106,654,000	112,080,000
Held to maturity securities	28,369,000	34,022,000
Bank owned life insurance	14,949,000	16,990,000
Financial liabilities:
Deposits	321,551,000	357,292,000
Carrying Amount \| Level 3
Financial assets:
Other Investments	2,158,000	2,158,000
Loans, net	267,949,000	240,928,000
Estimated Fair value \| Level 1
Financial assets:
Cash and cash equivalents	47,595,000	15,327,000
Treasuries		4,475,000
Accrued interest receivable	1,451,000	1,481,000
Financial liabilities:
Accrued interest payable	735,000	773,000
Estimated Fair value \| Level 2
Financial assets:
Certificates of deposit	870,000	1,350,000
Available-for-sale debt securities	106,654,000	112,080,000
Held to maturity securities	26,040,000	30,415,000
Bank owned life insurance	14,949,000	16,990,000
Financial liabilities:
Deposits	320,437,000	355,997,000
Estimated Fair value \| Level 3
Financial assets:
Other Investments	2,158,000	2,158,000
Loans, net	$ 258,840,000	$ 232,226,000

Income Taxes - Additional disclosures (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Income Taxes
Bed debt reserves for which no deferred income tax liability was recorded					$ 14,400,000
Average assets				$ 500,000,000
United States
Income Taxes
Net operating loss carryforwards with expiration	$ 6,427,000
Net operating loss carryforwards with no expiration	4,229,000
Acquired net operating loss carryforwards, aggregate amount	$ 4,931,000
Acquired net operating loss carryforwards, annual limitation	approximately $585,000 per year
State of Illinois
Income Taxes
Maximum allowable annual deduction for bad debt reserves	$ 500,000	$ 500,000	$ 100,000	$ 100,000
Operating loss carryforwards	$ 27,645,000

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events

Subsequent Events

17.Subsequent Events

Subsequent events have been evaluated through March 26, 2026 which is the date the financial statements were available to be issued.

Earnings Per Share (EPS) (Tables)

12 Months Ended

Dec. 31, 2025

Earnings Per Share (EPS)

Schedule of weighted average shares outstanding


	Year Ended
	December 31, 2025
Net income applicable to common shares	$	232,690

Average number of common shares outstanding		8,096,938
Less: Average unallocated ESOP shares		(645,596)
Weighted average shares outstanding for basic EPS		7,451,342
Earnings per common share basic and diluted	$	0.03

Income Taxes - Tax reconciliation (Details) - USD ($)	12 Months Ended
Income Taxes - Tax reconciliation (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Taxes
Statutory Federal tax rate (percent)	21.00%	21.00%
Pretax income at statutory rate	$ 1,873	$ (628,432)
State income tax, net of federal benefit	(71,012)	(280,506)
Cash surrender value of life insurance	(137,787)	(126,634)
Permanent adjustments	18,245	(111)
Other	(35,088)	967
Total expense (benefit)	$ (223,769)	$ (1,034,716)

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

+ Details

Investment Securities - Additional Disclosures (Details)	12 Months Ended
	Dec. 31, 2025 USD ($) item	Dec. 31, 2024 USD ($)
Investment Securities
AFS accrued interest written off \| $	$ 0	$ 0
HTM accrued interest written off \| $	$ 0	$ 0
Agencies
Investment Securities
Number of securities in an unrealized loss position	23
Aggregate depreciation of amortized cost basis (percentage)	15.35%
Mortgage-backed
Investment Securities
Number of securities in an unrealized loss position	174
Aggregate depreciation of amortized cost basis (percentage)	11.46%
Municipal bonds
Investment Securities
Number of securities in an unrealized loss position	3
Aggregate depreciation of amortized cost basis (percentage)	2.22%

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 3
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
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-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481800/320-10-50-3

+ Details

Fair Value Measurements and Disclosures

12 Months Ended

Dec. 31, 2025

Fair Value Measurements and Disclosures

Fair Value Measurements and Disclosures Restated

10.Fair Value Measurements and Disclosures

The Bank utilizes fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. From time to time, the Bank may be required to record at fair value other assets on a nonrecurring basis, such as individually evaluated loans and 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, the Bank is required to disclose, but not record, the fair value of other financial instruments.

Fair Value Hierarchy

The Bank groups 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 short term nature of instruments.

10.Fair Value Measurements and Disclosures (continued)

Investment Securities

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.

 

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

at December 31,

(Level 1)

(Level 2)

(Level 3)

2025

Available-for-sale debt securities:

Mortgage-backed

—

67,464,303

—

67,464,303

Agencies

—

38,499,490

—

38,499,490

Municipal bonds

—

689,970

—

689,970

Total available-for-sale debt securities

—

106,653,763

—

106,653,763


		Assets Measured at Fair Value on a Recurring Basis
		At December 31, 2024
		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)			2024
Available-for-sale debt securities:
Mortgage-backed		$	—		$	75,107,824		$	—		$	75,107,824
Agencies			—			35,840,915			—			35,840,915
Municipal Bonds			—			1,130,663			—			1,130,663
Treasuries			4,475,340			—			—			4,475,340
Total available-for-sale debt securities		$	4,475,340		$	112,079,402		$	—		$	116,554,742

The Bank estimates 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.

10. Fair Value Measurements and Disclosures (continued)

Loans

The Bank does 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 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, the Bank records 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

Real estate owned 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, the Bank records the real estate owned 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 real estate owned asset as nonrecurring Level 3.

Deposits

The fair value of 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.

Assets Recorded at Fair Value on a Recurring Basis

The Bank’s only assets recorded at fair value on a recurring basis are available-for-sale securities that had a fair value of $106.7 million and $116.6 million at December 31, 2025 and 2024, respectively. They are classified as Level 1 and Level 2.

10.Fair Value Measurements and Disclosures (continued)

Assets Recorded at Fair Value on a Nonrecurring Basis

The Bank 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 December 31, 2025 and 2024.

The carrying amounts and estimated fair value (in thousands) of the Bank’s financial instruments at December 31, 2025 and 2024 are as follows:

2025

2024

Carrying

Estimated

Carrying

Estimated

 

Amount

 

Fair Value

 

Amount

 

Fair Value

Financial assets:

Cash and cash equivalents

Level 1

47,595

15,327

Certificates of deposit

Level 2

870

1,350

Investment securities AFS

Level 2

106,654

112,080

Treasuries

Level 1

—

4,475

Investment securities HTM

Level 2

28,369

26,040

34,022

30,415

Other Investments

Level 3

2,158

2,158

Accrued interest receivable

Level 1

1,451

1,481

Loans, net

Level 3

267,949

258,840

240,928

232,226

Bank owned life insurance

Level 2

14,949

16,990

Financial liabilities:

Deposits

Level 2

321,551

320,437

357,292

355,997

Accrued interest payable

Level 1

735

773

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 the Bank’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Bank’s 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
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-Section 55
-Paragraph 107
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-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
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-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
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-Section 50
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-Subparagraph (c)(3)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
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-Paragraph 6A
-Subparagraph (e)
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Publisher FASB
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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-Topic 820
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
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-Paragraph 1
-Subparagraph (a)
-Publisher FASB
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+ Details

Summary of Significant Accounting Policies - Premises and Equipment (Details)	Dec. 31, 2025
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

Deposits - Maturities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Maturities of certificates of deposit
Within one year	$ 148,554,734
One to two years	9,972,836
Two to three years	1,496,774
Three to four years	972,424
Four to five years	230,261
Total deposits	$ 161,227,029	$ 192,873,897

Loans Receivable - Aging of loans receivable by class (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Loans Receivable
Gross loans	$ 276,340,634	$ 248,204,263
Loans greater than 90 days past due and still accruing interest	0	0
Related allowance for non-accrual loans	50,958	0
Current
Loans Receivable
Gross loans	274,976,232	246,336,156
30 - 89 days
Loans Receivable
Gross loans	920,238	207,466
Non-Accrual 90+ days
Loans Receivable
Interest lost on nonaccrual loans	34,000	50,000
Gross loans	444,164	1,660,641
Residential \| First mortgage and home improvement
Loans Receivable
Gross loans	109,579,633	125,539,973
Residential \| First mortgage and home improvement \| Current
Loans Receivable
Gross loans	108,408,029	123,933,876
Residential \| First mortgage and home improvement \| 30 - 89 days
Loans Receivable
Gross loans	782,762	187,280
Residential \| First mortgage and home improvement \| Non-Accrual 90+ days
Loans Receivable
Gross loans	388,842	1,418,817
Residential \| Purchased and Participations
Loans Receivable
Gross loans	5,992,744	8,711,693
Residential \| Purchased and Participations \| Current
Loans Receivable
Gross loans	5,950,748	8,663,843
Residential \| Purchased and Participations \| 30 - 89 days
Loans Receivable
Gross loans	74	2,934
Residential \| Purchased and Participations \| Non-Accrual 90+ days
Loans Receivable
Gross loans	41,922	44,916
Residential \| HELOC
Loans Receivable
Gross loans	5,430,495	6,050,047
Residential \| HELOC \| Current
Loans Receivable
Gross loans	5,279,693	5,835,887
Residential \| HELOC \| 30 - 89 days
Loans Receivable
Gross loans	137,402	17,252
Residential \| HELOC \| Non-Accrual 90+ days
Loans Receivable
Gross loans	13,400	196,908
Residential \| Commercial and Industrial
Loans Receivable
Gross loans		21,768,830
Residential \| Commercial and Industrial \| Current
Loans Receivable
Gross loans		21,768,830
Commercial \| Commercial and Industrial
Loans Receivable
Gross loans	23,168,855	21,768,830
Commercial \| Commercial and Industrial \| Current
Loans Receivable
Gross loans	23,168,855
Commercial \| Commercial real estate
Loans Receivable
Gross loans		50,843,796
Commercial \| Commercial real estate \| Current
Loans Receivable
Gross loans		50,843,796
Commercial \| Commercial construction
Loans Receivable
Gross loans	46,124,341	22,758,553
Commercial \| Commercial construction \| Current
Loans Receivable
Gross loans	46,124,341
Commercial \| LOC
Loans Receivable
Gross loans	9,706,074	12,531,371
Commercial \| LOC \| Current
Loans Receivable
Gross loans	9,706,074	12,531,371
Commercial real estate \| Commercial real estate
Loans Receivable
Gross loans	76,338,492	50,843,796
Commercial real estate \| Commercial real estate \| Current
Loans Receivable
Gross loans	$ 76,338,492
Commercial real estate \| Commercial construction
Loans Receivable
Gross loans		22,758,553
Commercial real estate \| Commercial construction \| Current
Loans Receivable
Gross loans		$ 22,758,553

Related Party Transactions (Details) - Related Party - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Changes in related party loans
Beginning Balance	$ 313,288	$ 323,761
Repayments	10,872	10,473
Ending Balance	302,416	313,288
Aggregate deposits from related parties	$ 2,900,000	$ 2,000,000

Loans Receivable - Activity in the allowance for credit losses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Allowance for Credit Loss
Beginning balance	$ 2,125,993	$ 1,653,072
Provision	540,000	468,000
Recoveries	15,826	4,921
Ending balance	2,681,819	2,125,993
Residential \| First Mortgage
Allowance for Credit Loss
Beginning balance	1,073,646	1,227,325
Provision	(30,459)	(158,600)
Recoveries	15,826	4,921
Ending balance	1,059,013	1,073,646
Residential \| Purchased and participations
Allowance for Credit Loss
Beginning balance	74,620	84,363
Provision	(16,462)	(9,743)
Ending balance	58,158	74,620
Residential \| Home improvement, first mortgage
Allowance for Credit Loss
Beginning balance	1,667	2,884
Provision	2,764	(1,217)
Ending balance	4,431	1,667
Residential \| HELOC
Allowance for Credit Loss
Beginning balance	51,822	43,365
Provision	880	8,457
Ending balance	52,702	51,822
Residential \| Construction, first mortgage
Allowance for Credit Loss
Beginning balance		1,619
Provision		(1,619)
Commercial \| Commercial construction
Allowance for Credit Loss
Beginning balance	194,938	64,929
Provision	252,687	130,009
Ending balance	447,625	194,938
Commercial \| Commercial and Industrial
Allowance for Credit Loss
Beginning balance	186,461	47,777
Provision	38,387	138,684
Ending balance	224,848	186,461
Commercial \| LOC
Allowance for Credit Loss
Beginning balance	107,337
Provision	(13,142)	107,337
Ending balance	94,195	107,337
Commercial Real Estate \| Commercial real estate
Allowance for Credit Loss
Beginning balance	435,502	180,810
Provision	305,345	254,692
Ending balance	$ 740,847	$ 435,502

Commitments and Contingencies

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies

Commitments and Contingencies

9.Commitments and Contingencies

Concentration of credit risk — Most of the Bank’s loans and off-balance-sheet commitments have been granted to borrowers in the bank’s market area. The concentrations of credit by type are set forth in Note 5. The Bank’s exposure to credit risk is significantly affected by economic changes in the Bank’s market area.

Commitments — The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates, or other termination clauses, and may require payment of a fee. Since some of the commitments may expire without being drawn upon, the total commitment amount does not necessarily represent future cash requirements. The Bank evaluates each customer’s credit- worthiness on a case by case basis. The amount of collateral obtained by the Bank upon extension of credit is based on management’s credit evaluation of the potential borrower.

At December 31, 2025, the Bank had made commitments to potential borrowers and other third parties to lend approximately $48,657,000 ($33,183,000 in 2024). Applicable interest rates on loan commitments will be based on market rates at the corresponding closing date. As of December 31, 2025, the Bank had outstanding commitments for unused lines of credit totaling $22,612,000 ($9,716,000 in 2024).

9.Commitments and Contingencies (continued)

FHLB Master Contract Agreement — The Bank has a master contract agreement with the FHLB that provides for borrowing up to the maximum of 76% of the book value of the Bank's qualifying one-to-four-family residential real estate loans. The FHLB provides both fixed and floating rate advances. Floating rates are based on, but not directly tied to, short-term market rates of interest, such as Secured Overnight Financing Rate (SOFR), federal funds, or treasury bill rates. Advances with call provisions permit the FHLB to request payment beginning on the call date and quarterly thereafter. FHLB advances are subject to a prepayment penalty if they are repaid prior to maturity. FHLB advances are also secured by $1,165,700 of FHLB stock owned by the Bank on December 31, 2025 and December 31, 2024. At December 31, 2025, the Bank’s available and unused portion of the borrowing agreement totaled approximately $66,146,000 based on loans pledged of $87,432,000.

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2025	Mar. 26, 2026	Jun. 30, 2025
Document and Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2025
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		8,096,938
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement to be filed in connection with the registrant’s 2026 annual meeting of stockholders to be held on May 28, 2026, are incorporated by reference into Part III of this Form 10-K.
Auditor Firm ID	344
Auditor Name	Wipfli LLP
Auditor Location	Atlanta, Georgia
Entity Central Index Key	0002073153
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	FY
Amendment Flag	false

Investment Securities - Held-to-Maturity (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Amortized cost and fair value of HTM securities:
Amortized Cost	$ 28,368,567	$ 34,021,548
Gross Unrealized Gains	27,316	6,091
Gross Unrealized Losses	(2,355,864)	(3,613,136)
Estimated Fair Value	26,040,019	30,414,503
Amortized cost of HTM securities by contractual maturity:
Due after 5 years to 10 years	248,227
Due after 10 years	1,979,906
Total	2,228,133
Mortgage-backed	26,140,434
Total	28,368,567	34,021,548
Fair value of HTM securities by contractual maturity:
Due after 5 years to 10 years	218,688
Due after 10 years	1,580,200
Total	1,798,888
Mortgage-backed	24,241,131
Total	26,040,019	30,414,503
Agencies
Amortized cost and fair value of HTM securities:
Amortized Cost	1,979,906	1,978,130
Gross Unrealized Losses	(399,706)	(513,110)
Estimated Fair Value	1,580,200	1,465,020
Amortized cost of HTM securities by contractual maturity:
Total	1,979,906	1,978,130
Fair value of HTM securities by contractual maturity:
Total	1,580,200	1,465,020
Mortgage-backed
Amortized cost and fair value of HTM securities:
Amortized Cost	26,140,434	31,795,457
Gross Unrealized Gains	27,316	6,091
Gross Unrealized Losses	(1,926,619)	(3,055,778)
Estimated Fair Value	24,241,131	28,745,770
Amortized cost of HTM securities by contractual maturity:
Total	26,140,434	31,795,457
Fair value of HTM securities by contractual maturity:
Total	24,241,131	28,745,770
Municipal bonds
Amortized cost and fair value of HTM securities:
Amortized Cost	248,227	247,961
Gross Unrealized Losses	(29,539)	(44,248)
Estimated Fair Value	218,688	203,713
Amortized cost of HTM securities by contractual maturity:
Total	248,227	247,961
Fair value of HTM securities by contractual maturity:
Total	$ 218,688	$ 203,713

Regulatory Information

12 Months Ended

Dec. 31, 2025

Regulatory Information

Regulatory Information

12.Regulatory Information

The Bank is required to maintain minimum levels of net worth. At December 31, 2025 and 2024, the Bank’s net worth exceeded these requirements.

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.

12.Regulatory Information (continued)

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.

Management believes, as of December 31, 2025 and 2024, 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.


							Requirements
							Well
							Capitalized
							Under Prompt
							Corrective
		Actual					Action Provisions
		Amount			Ratio		Amount			Ratio
As of December 31, 2025
Tier 1 capital (to average assets for the leverage ratio)		$	126,916		24.8	%	$	46,351		9.0	%
As of December 31, 2024:
Tier 1 capital (to average assets for the leverage ratio)		$	89,067		19.9	%	$	40,363		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 - Summary (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Loans Receivable
Gross loans	$ 276,340,634	$ 248,204,263
Add premiums on purchased loans	35,012	44,725
Less:
Loans sold	(4,386,377)	(4,439,698)
Loans in process	(303,925)	4,351
Allowance for credit losses	(2,681,819)	(2,125,993)	$ (1,653,072)
Deferred income from loan fees	(1,054,678)	(759,511)
Total	267,948,847	240,928,137
Residential \| First Mortgage
Loans Receivable
Gross loans	109,123,048	125,345,417
Less:
Allowance for credit losses	(1,059,013)	(1,073,646)	(1,227,325)
Residential \| Purchased and participations
Loans Receivable
Gross loans	5,992,744	8,711,693
Less:
Allowance for credit losses	(58,158)	(74,620)	(84,363)
Residential \| Home improvement, first mortgage
Loans Receivable
Gross loans	456,585	194,556
Less:
Allowance for credit losses	(4,431)	(1,667)	(2,884)
Residential \| Home equity line of credit (HELOC)
Loans Receivable
Gross loans	5,430,495	6,050,047
Less:
Allowance for credit losses	(52,702)	(51,822)	(43,365)
Residential \| Construction, first mortgage
Less:
Allowance for credit losses			(1,619)
Residential \| Commercial and Industrial
Loans Receivable
Gross loans		21,768,830
Commercial \| Commercial construction
Loans Receivable
Gross loans	46,124,341	22,758,553
Less:
Allowance for credit losses	(447,625)	(194,938)	(64,929)
Commercial \| Commercial and Industrial
Loans Receivable
Gross loans	23,168,855	21,768,830
Less:
Allowance for credit losses	(224,848)	(186,461)	(47,777)
Commercial \| Commercial Real Estate
Loans Receivable
Gross loans		50,843,796
Commercial \| Commercial Line of Credit (LOC)
Loans Receivable
Gross loans	9,706,074	12,531,371
Less:
Allowance for credit losses	(94,195)	(107,337)
Commercial Real Estate \| Commercial construction
Loans Receivable
Gross loans		22,758,553
Commercial Real Estate \| Commercial Real Estate
Loans Receivable
Gross loans	76,338,492	50,843,796
Less:
Allowance for credit losses	$ (740,847)	$ (435,502)	$ (180,810)

Condensed Parent Company Only Financial Information

12 Months Ended

Dec. 31, 2025

Condensed Parent Company Only Financial Information

Condensed Parent Company Only Financial Information

16.Condensed Parent Company Only Financial Information

A condensed summary of Hoyne Bancorp, Inc. financial information is shown.

Parent Only Condensed Balance Sheets


	December 31,
	2025
Assets
Cash in bank subsidiary	$	31,342,684
Investment in subsidiary, at underlying equity		122,828,338
Deferred tax assets		978,399
ESOP loan receivable		6,455,958
Other assets		60,231
Total assets	$	161,665,610
Liabilities and Stockholders’ Equity
Liabilities: Accounts payable		300,000
Total liabilities		300,000
Stockholders’ equity:
Total stockholders’ equity		161,365,610
Total liabilities and stockholders’ equity	$	161,665,610

16.Condensed Parent Company Only Financial Information (continued)

Parent Only Condensed Statements of Income



	December 31,
	2025
Interest income:
Income on ESOP loan	$	33,541
Total interest income	$	33,541
Interest expense:
Total interest expense		—
Net interest income	$	33,541
Noninterest expenses:
Compensation		(94,928)
Contributions to charitable foundation		(1,869,380)
Other noninterest expense		(30,433)
Loss before income taxes	$	(1,961,200)
Income tax benefit		576,518
Equity in undistributed income (loss) of Bank		1,617,372
Net income	$	232,690

Parent Only Condensed Statements of Cash Flows


		December 31,
		2025
Cash flows from operating activities:
Net income		$	232,690
Adjustments to reconcile net income to net cash used in operating activities
Equity in undistributed earnings of Bank			(1,617,372)
Deferred income tax benefit			(576,518)
Contributions to charitable foundation			1,869,380
Other assets and liabilities			3,731
Net cash used in operating activities		$	(88,089)
Cash flows from investing activities:
Payments from ESOP loan			21,592
Capital injection into the Bank			(37,807,382)
Net cash used in investing activities		$	(37,785,790)
Cash flows from financing activities:
Proceeds from Stock offering			79,350,000
Stock offering costs			(3,655,887)
Purchase of ESOP shares			(6,477,550)
Net cash provided by financing activities		$	69,216,563
Net change in cash and cash equivalents			31,342,684
Cash and cash equivalents at beginning of period			—
Cash and cash equivalents at end of period		$	31,342,684

Nature of Operations (Details)	12 Months Ended
Nature of Operations (Details)	Dec. 31, 2025 segment
Nature of Operations
Number of operating segments	1

Summary of Significant Accounting Policies - Core Deposit Intangibles (Details) - Core Deposit Intangibles - USD ($)		12 Months Ended
	Oct. 16, 2020	Dec. 31, 2025	Dec. 31, 2024
Summary of Significant Accounting Policies
Accumulated amortization		$ 2,567,000	$ 2,383,000
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

Retirement Plans

12 Months Ended

Dec. 31, 2025

Retirement Plans

Retirement Plans

13.Retirement Plans

Postretirement healthcare benefits are provided to certain retired employees covering 75 percent of healthcare premiums. As of December 31, 2025, there was $0 accrued and included in accounts payable and accrued expenses reported on the consolidated statement of financial condition ($119,000 as of December 31, 2024). The postretirement healthcare benefits program concluded in 2025.

The Bank participated in the Pentegra Defined Benefit Plan for Financial Institutions (Pentegra DB Plan), a tax-qualified defined-benefit pension plan. The Pentegra DB Plan’s Employer Identification Number is 13-5645888 and the Plan Number is 333. The Pentegra DB Plan operates as a multi-employer plan for accounting purposes and as a multiple-employer plan under the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code. There are no collective bargaining agreements in place that require contributions to the Pentegra DB Plan. The Pentegra DB Plan is a single plan under Internal Revenue Code Section 413(c) and, as a result, all the assets stand behind all the liabilities. Accordingly, under the Pentegra DB Plan, contributions made by a participating employer may be used to provide benefits to participants of other participating employers. The Bank ended this plan in 2024. In 2023 the Bank accrued $640,000 to terminate the plan based on current market rates and estimates of termination costs. In 2024, when

the plan was terminated, the rate environment had shifted and the termination costs were covered by what was in the plan. The Bank reversed the estimated termination costs during 2024.

The Bank has a retirement savings plan covering substantially all full-time employees, which allows participants to make contributions by salary reduction pursuant to Section 401(k) of the Internal Revenue Code. The Bank's contribution to the plan is based on a percentage of each participant's compensation. The Bank's contribution expense totaled $125,724 in 2025 ($139,383 in 2024).

- Definition

The entire disclosure for retirement benefits.

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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480266/715-60-50-3

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480126/715-20-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480794/715-70-50-1

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480482/715-20-55-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/715/tableOfContent

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

+ Details

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2025

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, as of December 31, are as follows:

2025

Amortized

Gross Unrealized

Estimated

Cost

Gains

Losses

Fair Value

Available-for-sale securities:

Agencies

45,481,617

—

(6,982,127)

38,499,490

Mortgage-backed

75,691,943

57,929

(8,285,569)

67,464,303

Municipal bonds

705,622

—

(15,652)

689,970

Total available-for-sale securities

121,879,182

57,929

(15,283,348)

106,653,763

Held-to-maturity securities:

Agencies

1,979,906

—

(399,706)

1,580,200

Mortgage-backed

26,140,434

27,316

(1,926,619)

24,241,131

Municipal bonds

248,227

—

(29,539)

218,688

Total Held-to-maturity securities

28,368,567

27,316

(2,355,864)

26,040,019


	2024
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,479,588	$	-	$	(9,638,673)	$	35,840,915
Mortgage-backed		87,649,493		31,047		(12,572,716)		75,107,824
Municipal bonds		1,180,450		-		(49,787)		1,130,663
Treasuries		4,471,348		6,319		(2,327)		4,475,340
Total available-for-sale securities	$	138,780,879	$	37,366	$	(22,263,503)	$	116,554,742
Held-to-maturity securities:
Agencies	$	1,978,130	$	—	$	(513,110)	$	1,465,020
Mortgage-backed		31,795,457		6,091		(3,055,778)		28,745,770
Municipal bonds		247,961		—		(44,248)		203,713
Total Held-to-maturity securities	$	34,021,548	$	6,091	$	(3,613,136)	$	30,414,503

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 as of December 31, are as follows:

2025

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

16,232,686

14,669,260

—

Due after 5 years to 10 years

29,954,553

24,520,200

248,227

218,688

Due after 10 years

—

1,979,906

1,580,200

Total

46,187,239

39,189,460

2,228,133

1,798,888

Mortgage-backed

75,691,943

67,464,303

26,140,434

24,241,131

Total

121,879,182

106,653,763

28,368,567

26,040,019

Schedule of debt securities with gross unrealized losses

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

2025

Less Than Twelve Months

Over Twelve Months

Gross

Unrealized

Losses

 

Fair Value

 

Losses

 

Fair Value

Available-for-sale:

Agencies

—

6,982,127

38,499,490

Mortgage-backed

82,495

8,285,498

63,915,752

Municipal bonds

336

221,398

15,316

468,573

Total

407

303,893

15,282,941

102,883,815


	2024
	Less Than Twelve Months				Over Twelve Months
	Gross				Gross
	Unrealized				Unrealized
	Losses		Fair Value		Losses		Fair Value
Available-for-sale:
Agencies	$	—	$	—	$	9,638,673	$	35,840,915
Mortgage-backed		23,441		1,726,876		12,549,275		71,083,679
Municipal bonds		—		—		49,787		1,130,663
Treasuries		—		—		2,327		1,989,840
Total	$	23,441	$	1,726,876	$	22,240,062	$	110,045,097

- 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

Loans Receivable

12 Months Ended

Dec. 31, 2025

Loans Receivable

Loans Receivable

5.Loans Receivable

Loans receivable at December 31, consist of the following:


	2025		2024
One to four residential	$	109,123,048	$	125,345,417
Purchased and participations		5,992,744		8,711,693
Home improvement, first mortgage		456,585		194,556
Home equity line of credit (HELOC)		5,430,495		6,050,047
Commercial, construction		46,124,341		22,758,553
Commercial and Industrial		23,168,855		21,768,830
Commercial Real Estate		76,338,492		50,843,796
Commercial Line of Credit (LOC)		9,706,074		12,531,371
Total		276,340,634		248,204,263
Add premiums on purchased loans		35,012		44,725
Less:
Loans sold		(4,386,377)		(4,439,698)
Loans in process		(303,925)		4,351
Allowance for credit losses		(2,681,819)		(2,125,993)
Deferred income from loan fees		(1,054,678)		(759,511)
	$	267,948,847	$	240,928,137

Activity in the allowance for credit losses is summarized for the year ended December 31, as follows:


								Home
						Purchased		improvement						Construction,						Commercial				Commercial
		One to Four				and		first						first				Commercial		and				real
			Residential			participations		mortgage				HELOC		mortgage				construction		industrial				estate		LOC			Total
Allowance for Credit Loss
Beginning balance January 1, 2024		$	1,227,325		$	84,363		$	2,884		$	43,365		$	1,619		$	64,929		$	47,777		$	180,810		$	—		$	1,653,072
Provision			(158,600)			(9,743)			(1,217)			8,457			(1,619)			130,009			138,684			254,692			107,337			468,000
Charge-offs			—			—			—			—			—			—			—			—			—			—
Recoveries			4,921			—			—			—			—			—			—			—			—			4,921
Ending balance December 31, 2024		$	1,073,646		$	74,620		$	1,667		$	51,822		$	—		$	194,938		$	186,461		$	435,502		$	107,337		$	2,125,993
Provision			(30,459)			(16,462)			2,764			880			—			252,687			38,387			305,345			(13,142)			540,000
Charge-offs			—			—			—			—			—			—			—			—			—			—
Recoveries			15,826			—			—			—			—			—			—			—			—			15,826
Ending balance December 31, 2025		$	1,059,013		$	58,158		$	4,431		$	52,702		$	—		$	447,625		$	224,848		$	740,847		$	94,195		$	2,681,819

5.Loans Receivable (continued)

Information regarding accrued interest written off by reversing interest income for the year ended December 31, 2025 and 2024 follows:


		One to four
		residential			HELOC
2025
Accrued interest written off to interest income		$	33,762		$	—

		One to four
		residential			HELOC
2024
Accrued interest written off to interest income		$	35,473		$	14,432

Loans over 90 days delinquent, on which the accrual of interest has been discontinued, amounted to approximately $444,000 at December 31, 2025 (approximately $1,661,000 at December 31, 2024). If interest on these loans had been accrued, such income would have approximated $34,000 at December 31, 2025 ($50,000 at December 31, 2024).

The aging of loans receivable by class of receivable at December 31, is as follows:

30 – 89

Non-Accrual

2025

Current

days

90+ days

Total

One to four residential and home improvement

 

108,408,029

 

782,762

 

388,842

 

109,579,633

Purchased and Participations

5,950,748

41,922

5,992,744

HELOCs

5,279,693

137,402

13,400

5,430,495

Commercial & Industrial

23,168,855

—

23,168,855

Commercial real estate

76,338,492

—

76,338,492

Commercial construction

46,124,341

—

46,124,341

Commercial LOC

9,706,074

—

9,706,074

274,976,232

920,238

444,164

276,340,634


					30 – 89			Non-Accrual
2024		Current			days			90+ days			Total
One to four residential and home improvement		$	123,933,876		$	187,280		$	1,418,817		$	125,539,973
Purchased and Participations			8,663,843			2,934			44,916			8,711,693
HELOCs			5,835,887			17,252			196,908			6,050,047
Commercial & Industrial			21,768,830			—			—			21,768,830
Commercial real estate			50,843,796			—			—			50,843,796
Commercial construction			22,758,553			—			—			22,758,553
Commercial LOC			12,531,371			—			—			12,531,371
		$	246,336,156		$	207,466		$	1,660,641		$	248,204,263

There were no loans that were 90+ days past due and accruing interest at December 31, 2025 and 2024. As of December 31, 2025 there was one non-accrual loan that had a related allowance of $50,958. As of December 31, 2024, no non-accrual loans had a related allowance.

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 2025 and 2024.

5.Loans Receivable (continued)

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 years ended December 31, 2025 and 2024.


		2025
		Loan			Specific
		Balance			Allowance
Collateral dependent other than TLMs:
One to four residential		$	27,650		$	—
Troubled loan modifications:
One to four residential			—			—
Purchased and participations			—			—
Total collateral dependent loans		$	27,650		$	—


		2024
		Loan			Specific
		Balance			Allowance
Collateral dependent other than TLMs:
One to four residential		$	82,377		$	—
Troubled loan modifications:
One to four residential			87,361			—
Purchased and participations			79,361			—
Total collateral dependent loans		$	249,099		$	—

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

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 collectibility 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 collectibility of the contractual loan payments is still probable.

“Substandard” ratings are assigned to loans that so not have adequate collateral and/or debt service ability such that collectibility 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.

5.Loans Receivable (continued)


December 31, 2025		2025			2024			2023			2022			2021			Prior			Revolvers			Total
Pass
One to four residential		$	3,146,615		$	4,896,929		$	3,822,770		$	7,008,598		$	24,384,598		$	63,877,670		$	—		$	107,137,180
Purchased and Participations			—			—			—			—			—			5,992,744			—			5,992,744
Home improvement, first mortgage			290,000			—			129,116			21,200			—			16,269			—			456,585
Home equity line of credit			—			—			—			—			—			—			5,430,495			5,430,495
Commercial construction			—			—			—			—			—			—			46,124,341			46,124,341
Commercial and industrial			10,455,011			11,215,201			476,563			—			—			—			—			22,146,775
Commercial real estate			29,650,827			34,161,725			12,296,188			—			—			—			—			76,108,740
Commercial line of credit			647,680			3,558,394			5,500,000			—			—			—			—			9,706,074
Total pass		$	44,190,133		$	53,832,249		$	22,224,637		$	7,029,798		$	24,384,598		$	69,886,683		$	51,554,836		$	273,102,934
Special Mention
One to four residential			—			—			—			—			520,892			171,240			—			692,132
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			1,022,080			—			—			—			—			—			1,022,080
Commercial real estate			—			229,752			—			—			—			—			—			229,752
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	—		$	1,251,832		$	—		$	—		$	520,892		$	171,240		$	—		$	1,943,964
Substandard
One to four residential			—			—			—			—			—			1,293,736			—			1,293,736
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		$	—		$	—		$	—		$	—		$	—		$	1,293,736		$	—		$	1,293,736
Total		$	44,190,133		$	55,084,081		$	22,224,637		$	7,029,798		$	24,905,490		$	71,351,659		$	51,554,836		$	276,340,634
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, 2024		2024			2023			2022			2021			2020			Prior			Revolvers			Total
Pass
One to four residential		$	5,420,878		$	4,330,316		$	7,305,100		$	26,489,097		$	21,224,949		$	58,589,741		$	—		$	123,360,081
Purchased and Participations			—			—			—			—			—			8,711,693			—			8,711,693
Home improvement, first mortgage			—			—			—			—			—			194,556			—			194,556
Home equity line of credit			—			—			—			—			—			—			6,050,047			6,050,047
Commercial construction			—			—			—			—			—			—			22,758,553			22,758,553
Commercial and industrial			18,396,116			539,987			2,832,727			—			—			—			—			21,768,830
Commercial real estate			30,240,129			14,968,581			—			—			—			—			—			45,208,710
Commercial line of credit			—			—			—			—			—			—			12,531,371			12,531,371
Total pass		$	54,057,123		$	19,838,884		$	10,137,827		$	26,489,097		$	21,224,949		$	67,495,990		$	41,339,971		$	240,583,841
Special Mention
One to four residential			—			—			—			—			—			440,481			—			440,481
Purchased and Participations			—			—			—			—			—			—			—			—
Home improvement, first mortgage			—			—			—			—			—			—			—			—
Home equity line of credit			—			—			—			—			—			—			—			—
Commercial construction			—			—			—			—			—			—			—			—
Commercial and industrial			—			—			—			—			—			—			—			—
Commercial real estate			235,019			5,400,067			—			—			—			—			—			5,635,086
Commercial line of credit			—			—			—			—			—			—			—			—
Total special mention		$	235,019		$	5,400,067		$	—		$	—		$	—		$	440,481		$	—		$	6,075,567
Substandard
One to four residential			—			—			—			472,642			469,965			602,248			—			1,544,855
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		$	—		$	—		$	—		$	472,642		$	469,965		$	602,248		$	—		$	1,544,855
Total		$	54,292,142		$	25,238,951		$	10,137,827		$	26,961,739		$	21,694,914		$	68,538,719		$	41,339,971		$	248,204,263
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		$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Income Taxes - Net deferred taxes (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Deferred income tax assets:
Allowance for credit losses	$ 764,453	$ 606,014
Accrued bonuses	104,506	101,506
Deferred loan fees	300,636	216,499
Unrealized loss on AFS securities	4,339,244	6,335,560
Net operating losses	4,387,861	3,989,658
Other	3,040	48,502
Total deferred income tax assets	9,899,740	11,297,739
Deferred income tax liabilities:
Premises and equipment	(341,366)	(79,678)
Merger related activities	(114,335)	(304,735)
FHLB Stock dividend	(78,263)	(78,263)
Other		(29,331)
Total deferred income tax liabilities	(533,964)	(492,007)
Net deferred income tax asset	$ 9,365,776	$ 10,805,732

Loans Receivable - Accrued interest write-offs (Details) - Residential - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
First Mortgage
Loans Receivable
Accrued interest written off to interest income	$ 33,762	$ 35,473
HELOC
Loans Receivable
Accrued interest written off to interest income		$ 14,432

Regulatory Information (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)
Tier 1 capital (to average assets for the leverage ratio)
Actual, Amount	$ 126,916	$ 89,067
Actual, Ratio	0.248	0.199
Requirements Well Capitalized Under Prompt Corrective Action Provisions, Actual	$ 46,351	$ 40,363
Requirements Well Capitalized Under Prompt Corrective Action Provisions, Ratio	0.09	0.09

Loans Receivable - Collateral dependent loans (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Loans Receivable
Loan Balance	$ 27,650	$ 249,099
Commitments to loan additional funds to the borrowers whose loans have determined to be collateral dependent	0
Residential \| First Mortgage \| Collateral dependent other than TLMs
Loans Receivable
Loan Balance	$ 27,650	82,377
Residential \| First Mortgage \| Troubled loan modifications
Loans Receivable
Loan Balance		87,361
Residential \| Purchased and participations \| Troubled loan modifications
Loans Receivable
Loan Balance		$ 79,361

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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-Name Accounting Standards Codification
-Section 55
-Paragraph 12
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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-Section 55
-Paragraph 12
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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-Paragraph 15
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-15

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

Reference 11: http://www.xbrl.org/2003/role/exampleRef
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Reference 13: http://www.xbrl.org/2003/role/exampleRef
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Reference 14: http://www.xbrl.org/2003/role/exampleRef
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Reference 15: http://www.xbrl.org/2003/role/exampleRef
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Reference 19: http://www.xbrl.org/2003/role/exampleRef
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Reference 20: http://www.xbrl.org/2003/role/exampleRef
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+ Details

Loans Receivable - Risk category of loans by class (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Loans
Year One	$ 44,190,133	$ 54,292,142
Year Two	55,084,081	25,238,951
Year Three	22,224,637	10,137,827
Year Four	7,029,798	26,961,739
Year Five	24,905,490	21,694,914
Prior	71,351,659	68,538,719
Revolvers	51,554,836	41,339,971
Total	276,340,634	248,204,263
Pass
Loans
Year One	44,190,133	54,057,123
Year Two	53,832,249	19,838,884
Year Three	22,224,637	10,137,827
Year Four	7,029,798	26,489,097
Year Five	24,384,598	21,224,949
Prior	69,886,683	67,495,990
Revolvers	51,554,836	41,339,971
Total	273,102,934	240,583,841
Special Mention
Loans
Year One		235,019
Year Two	1,251,832	5,400,067
Year Five	520,892
Prior	171,240	440,481
Total	1,943,964	6,075,567
Substandard
Loans
Year Four		472,642
Year Five		469,965
Prior	1,293,736	602,248
Total	1,293,736	1,544,855
Residential \| First Mortgage
Loans
Year Four		472,642
Year Five		469,965
Prior		602,248
Total		1,544,855
Residential \| First Mortgage \| Pass
Loans
Year One	3,146,615	5,420,878
Year Two	4,896,929	4,330,316
Year Three	3,822,770	7,305,100
Year Four	7,008,598	26,489,097
Year Five	24,384,598	21,224,949
Prior	63,877,670	58,589,741
Total	107,137,180	123,360,081
Residential \| First Mortgage \| Special Mention
Loans
Year Five	520,892
Prior	171,240	440,481
Total	692,132	440,481
Residential \| First Mortgage \| Substandard
Loans
Prior	1,293,736
Total	1,293,736
Residential \| Purchased and participations \| Pass
Loans
Prior	5,992,744	8,711,693
Total	5,992,744	8,711,693
Residential \| Home improvement, first mortgage \| Pass
Loans
Year One	290,000
Year Three	129,116
Year Four	21,200
Prior	16,269	194,556
Total	456,585	194,556
Residential \| Home equity line of credit (HELOC) \| Pass
Loans
Revolvers	5,430,495	6,050,047
Total	5,430,495	6,050,047
Commercial \| Commercial construction \| Pass
Loans
Revolvers	46,124,341	22,758,553
Total	46,124,341	22,758,553
Commercial \| Commercial and industrial \| Pass
Loans
Year One	10,455,011	18,396,116
Year Two	11,215,201	539,987
Year Three	476,563	2,832,727
Total	22,146,775	21,768,830
Commercial \| Commercial and industrial \| Special Mention
Loans
Year Two	1,022,080
Total	1,022,080
Commercial \| Commercial Line of Credit (LOC) \| Pass
Loans
Year One	647,680
Year Two	3,558,394
Year Three	5,500,000
Revolvers		12,531,371
Total	9,706,074	12,531,371
Commercial real estate \| Commercial real estate \| Pass
Loans
Year One	29,650,827	30,240,129
Year Two	34,161,725	14,968,581
Year Three	12,296,188
Total	76,108,740	45,208,710
Commercial real estate \| Commercial real estate \| Special Mention
Loans
Year One		235,019
Year Two	229,752	5,400,067
Total	$ 229,752	$ 5,635,086

CONSOLIDATED STATEMENT OF FINANCIAL CONDITION - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Assets
Cash and cash equivalents	$ 47,595,452	$ 15,327,048
Certificates of deposit	870,000	1,350,000
Investment securities:
Available-for-sale, (amortized cost of $121,879,182 and $138,780,879 at December 31, 2025 and 2024, respectively)	106,653,763	116,554,742
Held-to-maturity, at amortized cost	28,368,567	34,021,548
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	138,900
Loans receivable, net of allowance for credit losses of $2,681,819 and $2,125,993 at December 31, 2025 and 2024, respectively	267,948,847	240,928,137
Premises and equipment, net	7,419,746	7,749,515
Accrued interest receivable	1,450,864	1,481,853
Bank-owned life insurance (BOLI)	14,948,941	16,990,161
Core deposit intangibles	138,000	322,000
Deferred tax assets	9,365,776	10,805,732
Other assets	1,730,128	1,685,609
Total assets	489,377,461	449,513,195
Liabilities:
Deposits	321,550,766	357,291,930
Advances from borrowers for taxes and insurance	3,060,374	2,753,319
Accounts payable and accrued expenses	3,400,711	3,637,584
Total liabilities	328,011,851	363,682,833
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
Unallocated common stock - ESOP	(6,455,960)
Additional paid-in capital	77,240,509
Retained earnings	101,386,267	101,720,939
Accumulated other comprehensive loss	(10,886,175)	(15,890,577)
Total stockholders' equity	161,365,610	85,830,362
Total liabilities and stockholders' equity	$ 489,377,461	$ 449,513,195

Deposits - By type (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Demand accounts
Passbook accounts	$ 89,869,558	$ 102,135,468
NOW accounts	54,215,292	45,165,211
Daily money market accounts	16,238,887	17,117,354
Total demand deposits	160,323,737	164,418,033
Certificates of deposit	161,227,029	192,873,897
Total of all deposit accounts	321,550,766	357,291,930
Time deposits that meet or exceed the FDIC insurance limit of $250,000	38,965,386	36,549,650
Uninsured deposits	$ 27,023,000	$ 32,224,000

ESOP (Details) - USD ($)	12 Months Ended
ESOP (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
ESOP
ESOP, service period required for full vesting	5 years
Origination of loan to ESOP	$ 6,477,550
Shares issued to ESOP	647,755
ESOP, loan term	25 years
ESOP, compensation expense	$ 30,000	$ 0
ESOP, number of allocated shares	0
ESOP, number of shares committed to be released	2,159
ESOP, unallocated shares	645,596
ESOP, fair value of unallocated shares	$ 9,400,000

CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Interest income:
Loans receivable	$ 15,874,999	$ 11,526,269
Investment securities	3,079,714	4,186,151
Other	1,411,610	1,086,297
Total interest income	20,366,323	16,798,717
Interest expense, deposits	(6,284,665)	(7,084,677)
Net interest income	14,081,658	9,714,040
Provision for credit losses	(540,000)	(468,000)
Net interest income after provision for credit losses	13,541,658	9,246,040
Noninterest income:
Customer service fees	190,118	323,466
Gain on sale of REO	345,258	118,750
Other	684,460	637,672
Total noninterest income	1,219,836	1,079,888
Noninterest expense:
Compensation	(6,091,934)	(6,969,993)
Occupancy	(2,631,086)	(2,789,181)
Advertising	(95,475)	(61,975)
Amortization of core deposit intangible	(184,000)	(184,000)
Contribution to charitable foundation	(1,869,380)
Other	(3,880,698)	(3,313,312)
Total noninterest expense	(14,752,573)	(13,318,461)
Income (Loss) before income taxes	8,921	(2,992,533)
Income tax (benefit):
Tax Expense (benefit)	(223,769)	(1,034,716)
Net income (loss)	$ 232,690	(1,957,817)
Earnings per share - basic	$ 0.03
Earnings per share - diluted	$ 0.03
Weighted-average shares outstanding - basic	7,451,342
Weighted-average shares outstanding - diluted	7,451,342
Other comprehensive income (loss):
Unrealized gain on securities available-for-sale, net of income taxes of $1,996,316 in 2025, $11,392 in 2024	$ 5,004,402	28,572
Total other comprehensive income	5,004,402	28,572
Comprehensive income (loss)	$ 5,237,092	$ (1,929,245)

Deposits

12 Months Ended

Dec. 31, 2025

Deposits.

Deposits

8.Deposits

Deposit accounts at December 31, consist of the following:


	2025		2024
Demand accounts
Passbook accounts	$	89,869,558	$	102,135,468
NOW accounts		54,215,292		45,165,211
Daily money market accounts		16,238,887		17,117,354
Total demand deposits		160,323,737		164,418,033
Certificates of deposit		161,227,029		192,873,897
Total of all deposit accounts	$	321,550,766	$	357,291,930

Time deposits that meet or exceed the FDIC insurance limit of $250,000 totaled $38,965,386 at December 31, 2025 and $36,549,650 at December 31, 2024.

Uninsured deposits at December 31, 2025, were approximately $27,023,000 ($32,224,000 at December 31, 2024).

At December 31, scheduled maturities of certificates of deposit are as follows:


		2025
		Amount
Maturities:
Within one year		$	148,554,734
One to two years			9,972,836
Two to three years			1,496,774
Three to four years			972,424
Four to five years			230,261
		$	161,227,029

Premises and Equipment

12 Months Ended

Dec. 31, 2025

Premises and Equipment

Premises and Equipment

6.Premises and Equipment

Premises and equipment at December 31, consist of the following:


	2025		2024
Land	$	961,340	$	884,727
Buildings and improvements		17,458,451		17,980,406
Furniture, fixtures, and equipment		2,666,401		2,833,980
Total		21,086,192		21,699,113
Less accumulated depreciation		13,725,031		14,408,621
Construction in progress		58,585		459,023
	$	7,419,746	$	7,749,515

Depreciation expense for the year ended December 31, 2025, was $643,450 ($680,868 for the year ended December 31, 2024).

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 $81,600 during 2025 and 2024. 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 inception. The right of use asset and lease liability is $0 as of December 2025, $73,972 as of December 31, 2024. 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. All final payments on the lease were made in 2025.

Earnings Per Share (EPS)

12 Months Ended

Dec. 31, 2025

Earnings Per Share (EPS)

Earnings Per Share (EPS)

15.Earnings Per Share (EPS)

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

There were no securities or other contracts that had a dilutive effect during the year ended December 31, 2025, and therefore the weighted-average common shares outstanding used to calculate both basic and diluted EPS are the same. Shares held by the Employee Stock Ownership Plan (“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 year ended December 31, 2024 as the Company had no shares outstanding.

15.Earnings Per Share (EPS) (continued)


	Year Ended
	December 31, 2025
Net income applicable to common shares	$	232,690

Average number of common shares outstanding		8,096,938
Less: Average unallocated ESOP shares		(645,596)
Weighted average shares outstanding for basic EPS		7,451,342
Earnings per common share basic and diluted	$	0.03

Fair Value Measurements and Disclosures - Recurring basis (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	$ 106,653,763	$ 116,554,742
Mortgage-backed
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	67,464,303	75,107,824
Agencies
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	38,499,490	35,840,915
Municipal bonds
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	689,970	1,130,663
Treasuries
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities		4,475,340
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities		4,475,340
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Treasuries
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities		4,475,340
Significant Other Observable Inputs (Level 2)
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	106,653,763	112,079,402
Significant Other Observable Inputs (Level 2) \| Mortgage-backed
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	67,464,303	75,107,824
Significant Other Observable Inputs (Level 2) \| Agencies
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	38,499,490	35,840,915
Significant Other Observable Inputs (Level 2) \| Municipal bonds
Fair Value Measurements and Disclosures Restated
Available-for-sale debt securities	$ 689,970	$ 1,130,663

Regulatory Information (Tables)

12 Months Ended

Dec. 31, 2025

Regulatory Information

Schedule of regulatory information


							Requirements
							Well
							Capitalized
							Under Prompt
							Corrective
		Actual					Action Provisions
		Amount			Ratio		Amount			Ratio
As of December 31, 2025
Tier 1 capital (to average assets for the leverage ratio)		$	126,916		24.8	%	$	46,351		9.0	%
As of December 31, 2024:
Tier 1 capital (to average assets for the leverage ratio)		$	89,067		19.9	%	$	40,363		9.0	%

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2025

Related Party Transactions

Schedule of activity for related party loans


	2025		2024
Beginning Balance	$	313,288	$	323,761
Change in Directors		—		—
Loans Advanced		—		—
Repayments		10,872		10,473
Ending Balance	$	302,416	$	313,288

Commitments and Contingencies (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Commitments and Contingencies
Commitments to lend to potential borrowers and other third parties	$ 48,657,000	$ 33,183,000
Outstanding commitments for unused lines of credit	$ 22,612,000	9,716,000
Borrowing capacity, as a percentage of book value of qualifying one-to-four family residential real estate loans	76.00%
FHLB stock held as security for FHLB advances	$ 1,165,700	$ 1,165,700
Available and unused portion of borrowing agreement	66,146,000
Loans pledged	$ 87,432,000

Investment Securities

12 Months Ended

Dec. 31, 2025

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, as of December 31, are as follows:

2025

Amortized

Gross Unrealized

Estimated

Cost

Gains

Losses

Fair Value

Available-for-sale securities:

Agencies

45,481,617

—

(6,982,127)

38,499,490

Mortgage-backed

75,691,943

57,929

(8,285,569)

67,464,303

Municipal bonds

705,622

—

(15,652)

689,970

Total available-for-sale securities

121,879,182

57,929

(15,283,348)

106,653,763

Held-to-maturity securities:

Agencies

1,979,906

—

(399,706)

1,580,200

Mortgage-backed

26,140,434

27,316

(1,926,619)

24,241,131

Municipal bonds

248,227

—

(29,539)

218,688

Total Held-to-maturity securities

28,368,567

27,316

(2,355,864)

26,040,019


	2024
	Amortized		Gross Unrealized				Estimated
	Cost		Gains		Losses		Fair Value
Available-for-sale securities:
Agencies	$	45,479,588	$	-	$	(9,638,673)	$	35,840,915
Mortgage-backed		87,649,493		31,047		(12,572,716)		75,107,824
Municipal bonds		1,180,450		-		(49,787)		1,130,663
Treasuries		4,471,348		6,319		(2,327)		4,475,340
Total available-for-sale securities	$	138,780,879	$	37,366	$	(22,263,503)	$	116,554,742
Held-to-maturity securities:
Agencies	$	1,978,130	$	—	$	(513,110)	$	1,465,020
Mortgage-backed		31,795,457		6,091		(3,055,778)		28,745,770
Municipal bonds		247,961		—		(44,248)		203,713
Total Held-to-maturity securities	$	34,021,548	$	6,091	$	(3,613,136)	$	30,414,503

The amortized cost and fair value of investment securities by contractual maturity as of December 31, are as follows:

2025

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

16,232,686

14,669,260

—

Due after 5 years to 10 years

29,954,553

24,520,200

248,227

218,688

Due after 10 years

—

1,979,906

1,580,200

Total

46,187,239

39,189,460

2,228,133

1,798,888

Mortgage-backed

75,691,943

67,464,303

26,140,434

24,241,131

Total

121,879,182

106,653,763

28,368,567

26,040,019

During 2025 and 2024, the Bank did not sell any available-for-sale securities.

4.Investment Securities (continued)

2025

Less Than Twelve Months

Over Twelve Months

Gross

Unrealized

Losses

 

Fair Value

 

Losses

 

Fair Value

Available-for-sale:

Agencies

—

6,982,127

38,499,490

Mortgage-backed

82,495

8,285,498

63,915,752

Municipal bonds

336

221,398

15,316

468,573

Total

407

303,893

15,282,941

102,883,815


	2024
	Less Than Twelve Months				Over Twelve Months
	Gross				Gross
	Unrealized				Unrealized
	Losses		Fair Value		Losses		Fair Value
Available-for-sale:
Agencies	$	—	$	—	$	9,638,673	$	35,840,915
Mortgage-backed		23,441		1,726,876		12,549,275		71,083,679
Municipal bonds		—		—		49,787		1,130,663
Treasuries		—		—		2,327		1,989,840
Total	$	23,441	$	1,726,876	$	22,240,062	$	110,045,097

At December 31, 2025, 23 agencies securities are in an unrealized loss position with aggregate depreciation of 15.35% from the Bank’s amortized cost basis, 174 mortgage-backed securities are in an unrealized loss position with aggregate depreciation of 11.46% from the Bank’s amortized cost basis, and three municipal bond securities are in an unrealized loss position with aggregate depreciation of 2.22% from the Bank’s 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, the Bank expects to recover the amortized cost basis of these securities before they are sold or mature.

The Bank regularly evaluates 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.

The Bank evaluates 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., FNMA (“Fannie Mae”) and FHLMC (“Freddie Mac”) 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, the Bank believes it will collect all amounts owed on these securities and has not recognized an allowance for credit losses on these securities.

4.Investment Securities (continued)

Other securities held to maturity are generally evaluated using credit ratings, which are a key indicator of a debt security’s probability of default. The Bank uses credit ratings issued by S&P or Moody’s (or both). These ratings are updated monthly. The Bank 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 2025 and 2024. No securities held to maturity were past due or on nonaccrual as of December 31, 2025 and 2024.

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Net cash flows from operating activities:
Net Income (loss)	$ 232,690	$ (1,957,817)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Depreciation	643,450	680,868
Accretion of premiums and discounts	(154,869)	(246,727)
Provision for credit losses	540,000	468,000
Amortization of core deposit intangible	184,000	184,000
Accretion of Loan credit and yield adjustment	(40,987)	(38,349)
Gain on sale of REO	(345,258)	(118,750)
Increase in cash surrender value of BOLI	(656,124)	(571,020)
ESOP compensation expense	29,575
Change in other assets	(44,519)	16,749
Change in accrued interest receivable	30,989	(212,508)
Deferred income tax benefit	(556,360)	(1,238,070)
Contribution to charitable foundation	1,869,380
Change in accounts payable and accrued expenses	(486,873)	259,100
Net cash flows from operating activities	1,245,094	(2,774,524)
Net cash flows from investing activities:
Purchase of BOLI		(13,916,414)
Redemption from BOLI	2,697,344	10,752,071
Merger of wholly owned subsidiaries	(567,362)
Proceeds from maturities of certificates of deposit	1,350,000	1,350,000
Purchase of certificates of deposit	(870,000)	(1,350,000)
Proceeds from repayment of available-for-sale securities	17,011,562	20,423,668
Repayment of held-to-maturity securities	5,697,985	23,521,797
Change in loans receivable	(27,519,723)	(50,787,164)
Proceeds from sale of REO	484,158	318,750
Purchase of premises and equipment	(1,043,108)	(978,347)
Purchase of Bankers Bank stock		(992,250)
Net cash flows from investing activities	(2,759,144)	(11,657,889)
Net cash flows from financing activities:
Change in deposit accounts	(35,741,164)	4,416,707
Change in advances from borrowers for taxes and insurance	307,055	667,301
Proceeds from stock offering	79,350,000
Stock offering costs	(3,655,887)
Purchase of ESOP shares	(6,477,550)
Net cash flows from financing activities	33,782,454	5,084,008
Net change in cash and cash equivalents	32,268,404	(9,348,405)
Cash and cash equivalents:
Beginning of the year	15,327,048	24,675,453
End of the year	47,595,452	15,327,048
Supplemental cash flow information:
Cash paid during the year for Interest	6,322,183	6,871,054
Taxes paid during the period		50,000
Premises and Equipment transferred to ORE	$ 729,427	$ 138,900

CONSOLIDATED STATEMENT OF 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, 2023				$ 103,678,756	$ (15,919,149)	$ 87,759,607
Increase (decrease) in equity
Net Income (Loss)				(1,957,817)		(1,957,817)
Other comprehensive income					28,572	28,572
Ending balance at Dec. 31, 2024				101,720,939	(15,890,577)	85,830,362
Increase (decrease) in equity
Net Income (Loss)				232,690		232,690
Merger of wholly owned subsidiaries				(567,362)		(567,362)
Proceeds from issuance of shares	$ 79,350	$ (6,477,550)	$ 75,614,763			69,216,563
ESOP shares committed to be released		21,590	7,985			29,575
Donation of stock to charitable foundation	1,619		1,617,761			1,619,380
Other comprehensive income					5,004,402	5,004,402
Ending balance at Dec. 31, 2025	$ 80,969	$ (6,455,960)	$ 77,240,509	$ 101,386,267	$ (10,886,175)	$ 161,365,610

- Definition

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

+ References

+ Details

- Definition

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

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- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Condensed Parent Company Only Financial Information - Income Statement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Interest income:
Total interest income	$ 20,366,323	$ 16,798,717
Net interest income	14,081,658	9,714,040
Noninterest expense:
Compensation	(6,091,934)	(6,969,993)
Contribution to charitable foundation	(1,869,380)
Other noninterest expense	(3,880,698)	(3,313,312)
Loss before income taxes	8,921	(2,992,533)
Income tax benefit	223,769	$ 1,034,716
Parent Company
Interest income:
Income on ESOP loan	33,541
Total interest income	33,541
Net interest income	33,541
Noninterest expense:
Compensation	(94,928)
Contribution to charitable foundation	(1,869,380)
Other noninterest expense	(30,433)
Loss before income taxes	(1,961,200)
Income tax benefit	576,518
Equity in undistributed income (loss) of Bank	1,617,372
Net income (loss)	$ 232,690

CONSOLIDATED STATEMENT OF FINANCIAL CONDITION (Parenthetical) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
CONSOLIDATED STATEMENT OF FINANCIAL CONDITION
Investment securities: Available-for-sale, at amortized cost	$ 121,879,182	$ 138,780,879
Loans receivable, allowance for credit losses	$ 2,681,819	$ 2,125,993
Preferred stock, par value per share	$ 0.01
Preferred stock, authorized	500,000
Preferred stock, issued	0	0
Common stock, par value per share	$ 0.01
Common stock, authorized	9,500,000
Common stock, issued	8,096,938
Common stock, outstanding	8,096,938

Cybersecurity Risk Management and Strategy Disclosure

12 Months Ended

Dec. 31, 2025

Cybersecurity Risk Management, Strategy, and Governance [Line Items]

Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Accordingly, we have devoted significant resources to assessing, identifying and managing risks associated with cybersecurity threats, including:

●

internal regular assessments of our information systems, existing controls, vulnerabilities and potential improvements;

●

continuous monitoring tools that can detect and help respond to cybersecurity threats in real-time;

●

performing due diligence with respect to our third-party service providers, including their cybersecurity practices, and requiring contractual commitments from our service providers to take certain cybersecurity measures;

●

third-party cybersecurity consultants, who conduct periodic penetration testing, vulnerability assessments and other procedures to identify potential weaknesses in our systems and processes; and

●

periodic cybersecurity training for our workforce.

Cybersecurity Risk Management Processes Integrated [Flag]

true

Cybersecurity Risk Management Processes Integrated [Text Block]

Cybersecurity Risk Management Third Party Engaged [Flag]

true

Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]

true

Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]

false

Cybersecurity Risk Board of Directors Oversight [Text Block]

The Chief Financial Officer reports directly to the board of directors on a quarterly, or more frequently if necessary, basis.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]

board of directors

Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]

The Chief Financial Officer reports directly to the board of directors on a quarterly, or more frequently if necessary, basis.

Cybersecurity Risk Role of Management [Text Block]

This information security program is a key part of our overall risk management system, which is administered by our Chief Financial Officer. The program includes administrative, technical and physical safeguards to help ensure the security and confidentiality of customer records and information. These security and privacy policies and procedures are in effect across the Bank and each of its locations. The Chief Financial Officer reports directly to the board of directors on a quarterly, or more frequently if necessary, basis.

Cybersecurity Risk Management Positions or Committees Responsible [Flag]

true

Cybersecurity Risk Management Positions or Committees Responsible [Text Block]

Chief Financial Officer

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

Chief Financial Officer reports directly to the board of directors on a quarterly, or more frequently if necessary, basis.

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]

true

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
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

Income Taxes

12 Months Ended

Dec. 31, 2025

Income Taxes

Income Taxes

11.Income Taxes

The components of income tax expense (benefit) for the years ended December 31, 2025 and 2024 are as follows:



	Year Ended		Year Ended
	December 31, 2025		December 31, 2024
Current	$	332,591	$	203,354
Deferred expense (benefit)		(556,360)		(1,238,070)
Total expense (benefit)	$	(223,769)	$	(1,034,716)



		Year Ended			Year Ended
		December 31, 2025			December 31, 2024
Statutory Federal tax rate			21	%		21	%
Pretax income at statutory rate		$	1,873		$	(628,432)
State income tax, net of federal benefit			(71,012)			(280,506)
Cash surrender value of life insurance			(137,787)			(126,634)
Permanent adjustments			18,245			(111)
Other			(35,088)			967
Total expense (benefit)		$	(223,769)		$	(1,034,716)

The following summarizes the sources and expected tax consequences of future deductions or income for income tax purposes which comprised the net deferred taxes at December 31, 2025 and 2024:



	Year Ended		Year Ended
	December 31, 2025		December 31, 2024
Deferred income tax assets:
Allowance for credit losses	$	764,453	$	606,014
Accrued bonuses		104,506		101,506
Deferred loan fees		300,636		216,499
Unrealized loss on AFS securities		4,339,244		6,335,560
Net operating losses		4,387,861		3,989,658
Other		3,040		48,502
Total deferred income tax assets		9,899,740		11,297,739
Deferred income tax liabilities:
Premises and equipment		(341,366)		(79,678)
Merger related activities		(114,335)		(304,735)
FHLB Stock dividend		(78,263)		(78,263)
Other		—		(29,331)
Total deferred income tax liabilities		(533,964)		(492,007)
Net deferred income tax asset	$	9,365,776	$	10,805,732

11.Income Taxes (continued)

The Company establishes a valuation allowance if, based on the weight of the available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

The Company is subject to federal income tax and income tax of state taxing authorities. The Company's federal and state income tax returns for the years ended December 31, 2025, 2024, 2023 and 2022 are open to audit under the statutes of limitations.

Included in income tax reserves was approximately $14,400,000 in bad debt reserves for which no deferred income tax liability had been recorded at December 31, 2020. The reserves represent bad debt reductions for tax purposes only. Reduction of these reserves for actual loan write-offs would create taxable income, which would be subjected to the current corporate income tax rate. There was no unrecorded deferred liability on this amount at December 31, 2025 and 2024. In 2022, the Bank’s average assets for the year exceeded $500,000,000, and as a result, the Bank is now classified as a large bank, which requires recapture of the tax bad debt reserves into taxable income in 2022, 2023, 2024 and 2025 under U.S. Treasury regulations. Federal and Illinois net operating losses, if available, can be used to offset these recaptures, except that the Illinois net loss deduction for Illinois income tax purposes is limited to $100,000 per year in 2022 and 2023 and $500,000 for 2024 and 2025. Under the guidance in Financial Accounting Standards Board Accounting Standards Codification 942-740, since the Bank is required to recapture the tax bad debt reserves, the Bank recognized the deferred tax liability in 2022.

Hoyne Bancorp, Inc. and Subsidiaries have federal net operating loss carryforwards of approximately $6,427,000, expiring in December 2033 to December 2036, and approximately $4,229,000 with indefinite expiration, available to offset future taxable income. Included in total federal net operating loss carryforwards are acquired net operating loss carryforwards of approximately $4,931,000 which are limited, under Section 382 IRC, for future utilization to approximately $585,000 per year during their carryforward years.

The Bank has state of Illinois net operating loss carryforwards of approximately $27,645,000 that will begin to expire in 2036.

- Definition

The entire disclosure for income tax.

+ References

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+ Details

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)
Unrealized gain on securities available-for-sale, income tax (benefit)	$ 1,996,316	$ 11,392

Premises and Equipment (Tables)

12 Months Ended

Dec. 31, 2025

Premises and Equipment

Schedule of premises and equipment

Premises and equipment at December 31, consist of the following:


	2025		2024
Land	$	961,340	$	884,727
Buildings and improvements		17,458,451		17,980,406
Furniture, fixtures, and equipment		2,666,401		2,833,980
Total		21,086,192		21,699,113
Less accumulated depreciation		13,725,031		14,408,621
Construction in progress		58,585		459,023
	$	7,419,746	$	7,749,515

Condensed Parent Company Only Financial Information - Balance Sheet (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Assets
Deferred tax assets	$ 9,365,776	$ 10,805,732
Other assets	1,730,128	1,685,609
Total assets	489,377,461	449,513,195
Liabilities:
Total liabilities	328,011,851	363,682,833
Stockholders' equity:
Total Equity	161,365,610	85,830,362	$ 87,759,607
Total Liabilities and Equity	489,377,461	$ 449,513,195
Parent Company
Assets
Cash in bank subsidiary	31,342,684
Investment in subsidiary, at underlying equity	122,828,338
Deferred tax assets	978,399
ESOP loan receivable	6,455,958
Other assets	60,231
Total assets	161,665,610
Liabilities:
Accounts payable	300,000
Total liabilities	300,000
Stockholders' equity:
Total Equity	161,365,610
Total Liabilities and Equity	$ 161,665,610

Premises and Equipment (Details) - USD ($)	12 Months Ended
Premises and Equipment (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Jan. 31, 2023
Premises and Equipment
Gross before accumulated depreciation and construction in progress	$ 21,086,192	$ 21,699,113
Less accumulated depreciation	13,725,031	14,408,621
Construction in progress	58,585	459,023
Total	7,419,746	7,749,515
Depreciation expense	643,450	680,868
Lease rent expense	81,600	81,600
Capital lease asset	$ 0	$ 73,972
Capital lease asset, Right-of-Use, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Capital lease liability	$ 0	$ 73,972
Capital lease liability, Liability, Statement of Financial Position [Extensible Enumeration]	Accounts payable and accrued expenses	Accounts payable and accrued expenses
Oak Park, IL
Premises and Equipment
Lease term			3 years
Land
Premises and Equipment
Gross before accumulated depreciation and construction in progress	$ 961,340	$ 884,727
Building and improvements
Premises and Equipment
Gross before accumulated depreciation and construction in progress	17,458,451	17,980,406
Furniture, fixtures, and equipment
Premises and Equipment
Gross before accumulated depreciation and construction in progress	$ 2,666,401	$ 2,833,980

Retirement Plans (Details) - USD ($)	12 Months Ended
Retirement Plans (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Retirement Plans
Defined contribution, Bank's contribution expense	$ 125,724	$ 139,383
Defined Contribution Plan, Tax Status [Extensible Enumeration]	us-gaap:QualifiedPlanMember	us-gaap:QualifiedPlanMember
Postemployment Retirement Healthcare
Retirement Plans
Percentage coverage of healthcare premiums	75.00%
Amount accrued	$ 0	$ 119,000
Pentegra Defined Benefit Plan
Retirement Plans
Amount accrued			$ 640,000
Pentegra DB Plan's Employer Identification Number		135645888
Plan Number		333

- 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

ESOP

12 Months Ended

Dec. 31, 2025

ESOP

ESOP

14.ESOP

In conjunction with the Conversion, the Bank established an Employee Stock Ownership Plan (“ESOP”) for the exclusive benefit of eligible employees. The Bank will make 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, credit is given for years of service with Hoyne Savings Bank prior to 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 shareholder’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 $30,000 for the year ended December 31, 2025. There was no ESOP compensation expense for the year ended December 31, 2024. At December 31, 2025 there were no shares allocated to participants. 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 $9.4 million at December 31, 2025.