2025 Digital Annual Report

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE  20.  TRANSACTIONS  WITH  RELATED  PARTIES   Ti mh me Ce od mi a tpea nf aymhi al ise sb aa nn kdi na gf f itlri aa tnesda cctoi omnps ai nn i et hs ei no rwd hi ni cahr yt hc oe yu rasree opf rbi nu cs ii pn ae ls ss two ci tkhh do il rdeecrtso (r cs o, pmr mi n oc inpl ay l roefffei cr er er sd, tt ho eai sr ra enlda t ecdo lpl aatret ri easl ,) , aasl l ot hf wo shei c ph rheavvaei l ibnege na, ti nt thhee ot ipmi nei ofno ro f cmo ma npaagreamb leen tt, roann st ha ec tsi oa mn se twe irtmh s ,oitnhcel rusd. i nAgg ignrteegraetset rlaotaens transactions with related parties are as follows:  Years  Ended  December  31,     2025   2024 Balance, beginning $  1,198,045  $ 1,568,115 New loans 844,695 144,086 Repayments (428,718)  (514,156) Relationship change Ǧ - Balance, ending $  1,614,022 $ 1,198,045  D$1e3p,o8s6i7ts,8f0ro2m, rerseplaetcetdivpelayr.ties held by the Bank at December 31, 2025 and 2024 amounted to $14,990,828 and  NOTE  21.  EMPLOYEE  STOCK  OWNERSHIP  AND  SAVINGS  PLAN  Oc onnJsai sntusa or yf 1t w, 1o9 p9 o3 r, tt ihoen Cs ,o tmh pe aEnSyOePs t aa bn ldi s ht heed 4a n0 1E(mk )p lpooyret ei oSntso. c kSOu bwsnt ae nr st ihai lpl y( EaSl lOtPh)e a enmd pS al ovyi ne eg ss Pwl ahno. mT he ee tP tl ah ne e1 l9i g9i3b. i lTi thyer setqouc ikr ewma es na tcsq auri reecdo bv ye rtehde bPyl atnh ue sPi nl agnf. u Tn hd es rPol al lne da coqv ue irrferdo m8 , 0t h0e0 fsohr amr ee sr 4o 0f c1o( km) mp loann satnodc ka ol ona An uogbut as it n2e4d, fcroonmt r i bt huet i oCnosmapnadndyi’vs i dbeanndk ipnagy ms ue bnst si d, ii na raym. o Tu nh tes sCuofmf i cpi ae nn yt f omr ai tk teos s caat isshf y ps ae yr vmi ceen rt se qtuoi r tehme e nP tl as .n ,A cc qo un issi isttiionngs oo ff cs ho ma rme so; n2 0s t0o1c k- 8f r, o0 m0 0csohr aproersa; t 2i o0n0 p3 e–r 2y e5a, 2r0h0a vs he abreeesn; :21090944–- 78, ,502040 sshhaarreess;; 21090965 -– 2282, ,684586 sshhaarreess;; 21090978 –– 11 84 ,, 92 18 60 ss hh aa rr ee ss ;; 22 00 10 38 –– 439, 7, 32306sshhaar reess; ; 22000194 –– 4300, ,906880 ss hh aa rr eess;; 22 00 11 05 –– 25 9, 9, 60 20 0s shha ar re es s; ;22001116 –– 2312, 3, 51566 sshhaarreess; ; 22001127 –– 42 93 ,, 36 66 40 ss hh aa rr ee ss ;; 22 00 21 38 –– 3471, 4, 46700 sshhaarreess; ; 22002149–- 4368, 5, 48000 sshhaarreess; ; 22 00 22 05 -- 43 51 ,, 55 30 40 ss hh aa rr ee ss .; C2a0s2h1p- a2y9m, 5e5n2t ss thoa rt he se ; P2l 0a n2 2d u– r 3i n7g, 5t 0h 4e yp el aanr sa te nDde ec ed mDbeec re m3 1b, e2r03215, a2n0d2 25 0a2n4d, t2o0t a2 l4e dw4e 7r e0 , $915, 91 0a 9n ,d1 84 35 8a, n5 d0 6$, 1r ,e0s5p8e, c2t0i v2erl ye .s Up en catl il voec layt.e dS hs ha raer se so awt nDeedc ebmy bt he er 31, 2025 totaled 26,606 shares. Dividends paid to the plan totaled $603,557 and $545,876 for the years ended December 31, 2025 and 2024, respectively. The Company has adopted a nonqualified tax retirement plan for executive officers to supplement benefits such ed xe epceuntdi veenst coann trheec eCi voemupnadneyr’ st hpee rCfoomr mp aa nn cye’ s. ETSoO Pf uPnlda nt. h eU npdl aenr , t thhee pCl aonm, bp ea nn ey f iht sa sa ri en vaecsctreude di ne abcahn ky eoawr na ne dd al irf ee i$n5s1u, r6a1n3c, 1e .2 5A rt e Ds peeccetmi vbeel yr . 3B1e ,n e2f0i t2s 5a cac nr ude d2 0a n2 d4 , r et hc oe r dc ea dr riyni nogt h ev ra llui aeb iol ift i et hs iast Di nevceesmt mb ee rn t3 1w, 2a 0s 2$55a8n, 7d3280, 22048, waenr de $an1d2,8$23,37,7934,759an7d, r$e1sp1e,1c4ti1v,e1l0y6. respectively. The amount of expenses recorded for 2025 and 2024 were $2,875,322 

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