{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-066481","form_type":"8-K","ticker":"FKYS","cik":"0000737875","company_name":"FIRST KEYSTONE CORP","filed_at":"2024-05-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.877442+00:00","generated_at":"2026-06-01T07:31:51.475391+00:00","sec_items":["2.06","8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"First Keystone records $19.1M goodwill impairment; declares $0.28 dividend","bullets":["Non-cash goodwill impairment of $19.1M as of March 31, 2024 triggered by stock price decline in Q1.","Impairment relates to 2007 Pocono Community Bank acquisition and 2004 Danville branch purchase; no impact on regulatory capital or cash.","Q2 dividend of $0.28 per share (unchanged YoY); payable June 28, 2024 to holders of record June 13, 2024.","Quantitative impairment test performed; Board determined charge on May 29, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-066481","json":"https://secwatch.observer/filing/0001104659-24-066481.json","markdown":"https://secwatch.observer/filing/0001104659-24-066481.md","text":"https://secwatch.observer/filing/0001104659-24-066481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/737875/000110465924066481/0001104659-24-066481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/737875/000110465924066481/tm2415957d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T07:31:51.475391+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}