NON-INTEREST INCOME

3 Months Ended

Mar. 31, 2026

14. NON-INTEREST INCOME

The Company has included the following tables regarding the Company’s non-interest income for the periods presented:


		Three months ended March 31,
(In thousands)		2026			2025


Service fees
Deposit related fees		$	12		$	9
Loan servicing income			23			23
Total service fees			35			32
Income from financial services
Securities commission income			261			222
Insurance commission income			1			2
Total insurance and securities commission income			262			224
Card income
Debit card interchange fee income			85			68
ATM fees			8			7
Insufficient fund fees			91			65
Total card and insufficient funds income			184			140
Realized gain on sales of residential mortgage loans			24			33
Deferred compensation plan assets			33			26
Other miscellaneous income			66			31
Total non-interest income		$	604		$	486

The following is a discussion of key revenues within the scope of the new revenue guidance:

Service fees — Revenue from fees on deposit accounts is earned at the time that the charge is assessed to the customer’s account. Fee waivers are discretionary and usually reversed within the same reporting period as assessed.

Fee income — Fee income is earned through commissions and is satisfied over the time which the fee has been assessed.

Card income and insufficient funds fees — Card income consists of interchange fees from consumer debit card networks and other card related services. Interchange rates are set by the card networks. Interchange fees are based on purchase volumes and other factors and are recognized as transactions occur. Insufficient funds fees are satisfied at the time the charge is assessed to the customer’s account.

Seneca Bancorp, Inc. 10-Q