NOTE 14 – Commitments and Contingencies

 

The Company has an agreement with a data processor which expires in 2028 to provide certain item processing, electronic banking, and general ledger processing services. Components of this contract vary based on transaction and account volume, monthly charges and certain termination fees.

 

The Company has commitments with various investment partners under the Small Business Investment Company (“SBIC”) and the Rural Business Investment Company (“RBIC”) programs for which we have committed to make capital contributions from time to time. These commitments totaled approximately $769,000 at December 31, 2025.

 

The Company may be subject to litigation and claims in the normal course of business. As of December 31, 2025, management believes there is no material litigation pending.

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Mar 3, 2025
2023Mar 5, 2024
2022Feb 13, 2023
2021Mar 4, 2022
2020Mar 2, 2021
2019Mar 2, 2020
2018Feb 28, 2019
2017Feb 28, 2018
2016Mar 3, 2017
2015Mar 2, 2016

About Commitments Disclosures

Commitments and contingencies disclosures catalog a company's off-balance-sheet obligations and legal exposures — purchase commitments, guarantee arrangements, pending litigation, and regulatory proceedings. These items represent potential future cash outflows that may not appear as liabilities on the balance sheet until they become probable and estimable.

Key signals: litigation reserves and disclosed loss ranges quantify management's estimate of legal exposure, but unquantified "reasonably possible" losses often represent the larger risk. Watch for changes in language around pending cases — shifts from "remote" to "reasonably possible" or increases in estimated loss ranges signal deteriorating outcomes. Unconditional purchase obligations and take-or-pay contracts create fixed cost structures that reduce operational flexibility. Guarantee arrangements for subsidiaries or joint ventures can create cascading obligations. Compare the total commitment schedule against projected free cash flow to assess whether the company can meet its obligations without additional financing.