First Northern Community Bancorp 2026年季度报告

FORM 10-Q OR (I.R.S. Employer Identification Number) 707-678-3041(Registrant’s telephone number including area code) Securities registered pursuant to Section 12(b) of the Act:Title of each classTrading symbol(s)Name of each exchange on which registeredCommon stock, without par valueFNRNThe Nasdaq Stock Market Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or Section 15(d) of the Securities Exchange Act of 1934during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2) has been subject to such filing requirementsfor the past 90 days. Yes☒ No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of RegulationS-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and "emerging growth company" in Rule 12b-2 ofthe Exchange Act. Accelerated filer☐Smaller reporting company☒Emerging growth company☐ Large accelerated filer☐Non-accelerated filer☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐The number of shares of Common Stock outstanding as of August 3, 2026was 16,395,303. FIRST NORTHERN COMMUNITY BANCORP INDEX PagePART I–Financial Information3ITEM I. –Financial Statements (Unaudited)3Condensed Consolidated Balance Sheets (Unaudited)3Condensed Consolidated Statements of Income (Unaudited)4Condensed Consolidated Statements of Comprehensive Income (Unaudited)5Condensed Consolidated Statements of Stockholders’Equity (Unaudited)6Condensed Consolidated Statements of Cash Flows (Unaudited)7Notes to Condensed Consolidated Financial Statements8ITEM 2. –MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONS37ITEM 3. –QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK55ITEM 4. –CONTROLS AND PROCEDURES55PART II –OTHER INFORMATION55ITEM 1. –LEGAL PROCEEDINGS55ITEM 1A. –RISK FACTORS55ITEM 2. –UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS56ITEM 3. –DEFAULTS UPON SENIOR SECURITIES56ITEM 4. –MINE SAFETY DISCLOSURES56ITEM 5. –OTHER INFORMATION56ITEM 6. –EXHIBITS57SIGNATURES58 PART I–FINANCIAL INFORMATION FIRST NORTHERN COMMUNITY BANCORP ITEM I.–FINANCIAL STATEMENTS (UNAUDITED) CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) FIRST NORTHERN COMMUNITY BANCORP FIRST NORTHERN COMMUNITY BANCORP FIRST NORTHERN COMMUNITY BANCORP FIRST NORTHERN COMMUNITY BANCORP FIRST NORTHERN COMMUNITY BANCORP NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS June 30, 2026 and 2025andDecember 31, 2025 1.BASIS OF PRESENTATION Theaccompanying unaudited condensed consolidated financial statements of First Northern Community Bancorp(the“Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America forinterim financial information and have been condensed or omitted pursuant to the rules and regulations of the Securities andExchange Commission.Accordingly, they do not include all of the information and notes required by GAAP for complete financialstatements.In the opinion of management, all adjustments considered necessary for a fair presentation have been included.Theresults of operations for any interim period are not necessarily indicative of results expected for the full year.These condensedconsolidated financial statements should be read in conjunction with the consolidated financial statements and notes theretocontained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025as filed with the Securities andExchange Commission ("SEC").The preparation of financial statements in conformity with GAAP requires management to makeestimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements as well as reported amounts of revenue and expense during the reportingperiod.Actual results could differ from those estimates.All material intercompany balances and transactions have been eliminatedin consolidation. 2.ACCOUNTING POLICIES The most significant accounting policies followed by the Company are presented in Note 1 to the audited consolidated financialstatements included in the Company’s Ann