{"schema_version":"secwatch.filing_event.v1","accession":"0001558370-25-009537","form_type":"8-K","ticker":"CZNC","cik":"0000810958","company_name":"CITIZENS & NORTHERN CORP","filed_at":"2025-07-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:46.424542+00:00","generated_at":"2026-05-18T02:54:14.943601+00:00","sec_items":["2.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"C&N reports Q2 EPS $0.40, dividend $0.28, merger with Susquehanna on track for Q4 2025","bullets":["Q2 2025 net income $6.117M ($0.40 diluted EPS) vs $6.113M ($0.40) YoY; net interest margin expanded to 3.52%.","Provision for credit losses spiked to $2.354M in Q2 vs $236K Q1 due to higher ACL on economic factors.","Dividend declared $0.28/share, payable Aug 15, 2025 to holders of record Aug 4, 2025.","Merger with Susquehanna Community Financial (7 branches) expected to close Q4 2025, pending approvals.","Nonperforming assets rose to $25.698M (0.98% of assets) from $19.780M a year ago."],"urls":{"canonical":"https://secwatch.observer/filing/0001558370-25-009537","json":"https://secwatch.observer/filing/0001558370-25-009537.json","markdown":"https://secwatch.observer/filing/0001558370-25-009537.md","text":"https://secwatch.observer/filing/0001558370-25-009537.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/810958/000155837025009537/0001558370-25-009537-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/810958/000155837025009537/cznc-20250724x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T02:54:14.943601+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"}