{"schema_version":"secwatch.filing_event.v1","accession":"0001174947-26-000491","form_type":"8-K","ticker":"CCFN","cik":"0000731122","company_name":"MUNCY COLUMBIA FINANCIAL Corp","filed_at":"2026-04-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.689122+00:00","generated_at":"2026-05-15T05:25:17.929826+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Muncy Columbia Q1 net income $7.2M ($2.02 EPS) up 65% YoY; declares special $1.00 dividend","bullets":["Net income $7.16M ($2.02 diluted EPS) vs $4.35M ($1.23) YoY; ROAA 1.72% vs 1.10%.","Net interest margin widened to 4.33% from 3.83%; provision for credit losses $69K.","Sold $9.1M of delinquent mortgage loans for $9.1M, booking $714K pretax loss.","Non-performing assets fell to 0.55% of assets from 0.72%; special $1.00 dividend declared."],"urls":{"canonical":"https://secwatch.observer/filing/0001174947-26-000491","json":"https://secwatch.observer/filing/0001174947-26-000491.json","markdown":"https://secwatch.observer/filing/0001174947-26-000491.md","text":"https://secwatch.observer/filing/0001174947-26-000491.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/731122/000117494726000491/0001174947-26-000491-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/731122/000117494726000491/form8k-35747_ccfn.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T05:25:17.929826+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":[{"claim_id":"00daed0aca1baace32ff6f943fffc3da034697ef","claim":"MUNCY COLUMBIA FINANCIAL Corp reported first quarter 2026 results: net income $7,156,000, or $2.02 per share, EPS $2.02 per share.","evidence_excerpt":"Net income, as reported under accounting principles generally accepted in the United States of America (\"GAAP\"), for the first quarter 2026 was $7,156,000, or $2.02 per share, compared to $4,345,000, or $1.23 per share, for the first quarter 2025.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/731122/000117494726000491/0001174947-26-000491-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Net income","value":"$7,156,000, or $2.02 per share"},{"label":"EPS","value":"$2.02 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}