1 unchanged sentence
Disclosure Controls and Procedures
−Removed: An evaluation was performed under the supervision and with the participation of the Company’s management, including the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a 15(e) promulgated under the Securities and Exchange Act of 1934, as amended) as of December 31, 2024.
−Removed: Based on that evaluation, the Company’s management, including the Chief Executive Officer and the Chief Financial Officer, concluded that the Company’s disclosure controls and procedures were effective.
+Added: An evaluation was performed under the supervision and with the participation of the Company’s management, including the Chief Executive Officer and the President and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rule 13a 15(e) promulgated under the Securities and Exchange Act of 1934, as amended) as of December 31, 2025.
+Added: Based on that evaluation, the Company’s management, including the Chief Executive Officer and the President and Chief Financial Officer, concluded that the Company’s disclosure controls and procedures were effective.
Management’s Annual Report on Internal Control Over Financial Reporting
65 unchanged sentences
Brannen (incorporated by reference to Exhibit 10.4 of the Registration Statement on Form S-1 of First Seacoast Bancorp, Inc., initially filed with the Securities and Exchange Commission on September 13, 2022)
+Added: Third Amendment to Employment Agreement between James R.
+Added: Brannen and First Seacoast Bank (incorporated by reference to Exhibit 10.1 of Form 8-k of First Seacoast Bancorp, Inc., as filed with the Securities and Exchange Commission on May 29, 2025)
Employment Agreement between Federal Savings Bank and Richard M.
Donovan (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1 of First Seacoast Bancorp, initially filed with the Securities and Exchange Commission on March 13, 2019, as amended)
+Added: Third Amendment to Employment Agreement between Richard M.
+Added: Donovan and First Seacoast Bank (incorporated by reference to Exhibit 10.2 of Form 8-k of First Seacoast Bancorp, Inc., as filed with the Securities and Exchange Commission on May 29, 2025)
First Amendment to Employment Agreement between Federal Savings Bank and Richard M.
6 unchanged sentences
Brannen (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1 of First Seacoast Bancorp, initially filed with the Securities and Exchange Commission on March 13, 2019, as amended)
+Added: Third Amendment to Salary Continuation Agreement between First Seacoast Bank and James R.
+Added: Brannen (incorporated by reference to Exhibit 10.1 of Form 8-k of First Seacoast Bancorp, Inc., as filed with the Securities and Exchange Commission on March 5, 2025)
Directors Deferred Fee Plan (incorporated by reference to Exhibit 10.7 to the Registration Statement on Form S-1 of First Seacoast Bancorp, initially filed with the Securities and Exchange Commission on March 13, 2019, as amended)
27 unchanged sentences
Amendment to Supplemental Director Retirement Agreement between Federal Savings Bank and Janet Sylvester (incorporated by reference to Exhibit 10.8 to the Form 8-K of First Seacoast Bancorp, as filed with the Securities and Exchange Commission on February 15, 2022)
−Removed: Insider Trading Policy
+Added: Insider Trading Policy (incorporated by reference to Exhibit 19 to the Form 10-K of First Seacoast Bancorp, Inc., as filed with the Securities and Exchange Commission on March 21, 2025)
Subsidiaries of Registrant
Consent of Wolf & Company, P.C.
−Removed: Consent of Baker, Newman & Noyes LLC
−Removed: Certification of President and Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Certification of Executive Vice President and Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Certification of President and Chief Executive Officer pursuant to 18 U.S.C.
+Added: Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
+Added: Certification of President and Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
+Added: Certification of Chief Executive Officer pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
−Removed: Certification of Executive Vice President and Chief Financial Officer pursuant to 18 U.S.C.
+Added: Certification of President and Chief Financial Officer pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
2 unchanged sentences
The following materials from the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025, formatted in Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents:
−Removed: (i) Consolidated Balance Sheets, (ii) Consolidated Statements of Loss, (iii) Consolidated Statements of Comprehensive Loss, (iv) Consolidated Statements of Changes in Stockholders’ Equity, (v) Consolidated Statements of Cash Flows and (vi) Notes to Consolidated Financial Statements.
+Added: (i) Consolidated Balance Sheets, (ii) Consolidated Statements of Loss, (iii) Consolidated Statements of Comprehensive Income (Loss), (iv) Consolidated Statements of Changes in Stockholders’ Equity, (v) Consolidated Statements of Cash Flows and (vi) Notes to Consolidated Financial Statements.
Cover Page Interactive Data Files (embedded within Inline XBRL document)
5 unchanged sentences
March 20, 2026
−Removed: President and Chief Executive Officer
+Added: Chief Executive Officer
(Duly Authorized Representative)
Pursuant to the requirements of the Securities Exchange of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.
−Removed: President, Chief Executive Officer and Director
+Added: Chief Executive Officer and Director
March 20, 2026
1 unchanged sentence
/s/ Richard M.
−Removed: Executive Vice President and Chief Financial Officer
+Added: President and Chief Financial Officer
March 20, 2026
1 unchanged sentence
/s/ James Jalbert
−Removed: Chair of the Board
+Added: Director - Chair of the Board
March 20, 2026
1 unchanged sentence
Williamson-Reid
−Removed: Vice Chair of the Board
+Added: Director - Vice Chair of the Board
March 20, 2026
Williamson-Reid
+Added: /s/ Janet Sylvester
March 20, 2026
+Added: Janet Sylvester
/s/ Michael J.
4 unchanged sentences
March 20, 2026
−Removed: /s/ Janet Sylvester
−Removed: March 21, 2025
−Removed: Janet Sylvester
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.