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Princeton Bancorp, Inc.

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FY2008 Annual Report · Princeton Bancorp, Inc.
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2008 Annual Report

The Bank of Princeton
Bank Wisely.

A return to community banking.

At The Bank of Princeton,

We listen to you, we appreciate 
your business, and we’re committed to 
being a true resource for our community.

We understand and we show it by 
providing you with the highest level of 
friendly, helpful, and personalized 
banking services.

We get it — we know you want to be 
treated with respect, and we thank you, 
genuinely, for entrusting us with 
your banking.

Most importantly, we believe that 
our own success is achieved only when 
yours is, when we deliver our unique 
banking experience to you…and every-
one we meet. For you, in that way, 
we make a difference.

Table of

Contents.

Letter to the Shareholders.............................................................................2

Independent Auditor’s Report.......................................................................4

Balance  Sheet....................................................................................................5

Statement of Operations.................................................................................7

Statement of Stockholders’ Equity...............................................................8

Statement of Cash Flows.................................................................................9

Notes to Financial Statements.......................................................................9

Who we are........................................................................................................27

Community Partnerships..............................................................................29

The Bank of

Wise Growth.

Letter to Our Shareholders

We  are  pleased  to  present  the  second  annual  report  to  shareholders  from  The  Bank  of 
Princeton (“the Bank”).  The attached financial statements reflect the financial activity for 
the year ended December 31, 2008.

Despite problems at many financial institutions our operations are sound.  While more than 
500 banks have taken TARP (Troubled Asset Relief Program) funds, The Bank of Princeton 
(which  was  approved  by  the  Department  of  the  Treasury  to  participate  in  the  program) 
declined to do so.

When The Bank of Princeton began operations in April 2007, we stated that it represented 
“the  return  of  community  banking  to  Princeton  and  its  surrounding  neighborhoods.”    We 
believed that others shared our vision and desire for an institution that would bring local 
knowledge, expertise and a commitment to the area.  Now that we are almost two years into 
our mission, it has become abundantly clear that the communities we serve agree with this 
philosophy.

Our  model  for  success  that  was  established  with  our  Chambers  Street  office  in  Princeton 
has been expanded with the successful opening of three new branches in 2008: Pennington, 
Hamilton  and  our  new  corporate  headquarters  on  Bayard  Lane  in  Princeton  Township.  
While the initial start-up costs to the Bank for this expansion were significant, we believe 
that they position us for continued growth and efficiencies into the future.

As the audited financial statements reflect, the Bank finished its December 31, 2008 fiscal 
year  with  $194,371,000  in  total  assets.    This  represents  a  nearly  200%  increase  over  the 
prior fiscal year.  Fueling this growth was a significant increase in deposits which measured 
$166,597,000 at December 31, 2008.  In honor of the grand opening of our fourth branch, we 
ran a very successful ad campaign called “4 for 4.”  This promotion, which allowed customers 
to deposit funds with us and earn 4% for 4 months, brought in roughly $65 million in the 
last quarter of the year.  We were able to reinvest much of this capital into our community 
as  evidenced  by  the  approximate  200%  increase  in  our  loan  portfolio  which  measured 
$90,401,000  at  December  31,  2008.    Our  balance  sheet  continues  to  be  strong  as  seen  by 
stockholders’ equity of $26,861,000.

2

continued over

The Bank of

Wise Growth.

Letter to Our Shareholders, continued

The  Statement  of  Operations  reflects  a  net  loss  of  $2,314,000  for  the  year,  an  increase 
from the $1,613,000 loss incurred for fiscal year 2007.  This loss reflects the higher cost of 
obtaining deposits in 2008 and the aforementioned investment in the infrastructure of our 
branch network.  As we continue to deploy deposits into our growing loan portfolio and as the 
precipitous decline in short-term interest rates allows us to reduce our cost of funds, we should 
see  the  resulting  improvement  in  operations  in  2009.    The  Banks  cost  of  funds  decreased 
167 basis points during 2008 to 2.73% in December.  This figure continues to improve and 
measured 2.36% for March 2009.

In order to execute the task of loan growth in a safe and secure manner during these trying 
economic times, we recently hired three very experienced commercial lenders and a consumer 
lending manager.  These key additions to staff enable us to benefit from the economic “credit 
crunch” that has affected our larger competitors.  There is no lack of available credit at The 
Bank of Princeton.  We will continue to gain market share through the acquisition of good, 
solid relationships that are not being attended to by other institutions.  We have seen several 
mergers  brought  on  by  the  failings  of  these  larger  banks  and  are  well  positioned  to  take 
advantage with our customized lending solutions and personalized style of banking.

We recognize that the success of our organization is dependent on our ability to attract and 
retain  both  customers  and  quality  staff.    To  that  end  we  want  to  be  sure  to  recognize  our 
employees for their efforts toward creating a first class organization, our customers who have 
placed their trust and confidence in us and our investors that have shown their commitment 
to our mission and faith in our ability to execute on it.

     Andrew Chon 
     Chairman and CEO 

Martin P. Melilli
President

3

 
 
 
 
 
 
 
 
 
Independent Auditor’s Report

To the Board of Directors
The Bank of Princeton
Princeton, New Jersey

We have audited the accompanying balance sheets of The Bank of Princeton as of 
December 31, 2008 and 2007, and the related statements of operations, stockholders’ equity 
and cash flows for the years then ended. These financial statements are the responsibility 
of the Bank’s management. Our responsibility is to express an opinion on these financial 
statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted 
in  the  United  States  of  America.  Those  standards  require  that  we  plan  and  perform  the 
audits to obtain reasonable assurance about whether the financial statements are free of 
material misstatement. An audit includes examining, on a test basis, evidence supporting 
the amounts and disclosures in the financial statements. An audit also includes assessing 
the accounting principles used and significant estimates made by management, as well as 
valuating the overall financial statement presentation. We believe that our audits provide 
a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material 
respects, the financial position of The Bank of Princeton as of December 31, 2008 and 2007, 
and the results of its operations and its cash flows for the years then ended, in conformity 
with accounting principles generally accepted in the United States of America.

Beard Miller Company LLP
Malvern, Pennsylvania
March 20, 2009

4

 
 
 
Balance Sheets
December 31, 2008 and 2007

Assets

Cash and due from banks
Federal funds sold

Cash and Cash Equivalents

Securities available for sale
Securities held to maturity
Loans, net of allowance for loan losses of $1,092,258 and 

$354,486, respectively
Restricted investment in bank stock 
Bank premises and equipment
Accrued interest receivable
Other assets

2008

2007

$  13,759,890
15,718,000

$  1,274,611
11,697,000

29,477,890

12,971,611

70,454,967
502,077

21,993,736
503,489

90,401,161
89,000
2,289,553
808,379
348,537

29,116,579
50,000
1,260,558
369,894
197,459

Total Assets

$194,371,564

$66,463,326

Liabilities & Stockholders’ Equity

Liabilities

Deposits:

Non-interest bearing
Interest-bearing

Total Deposits

Accrued interest payable
Other liabilities

Total Liabilities

Stockholders’ Equity

$  10,596,133
156,001,248

$  1,268,080
36,482,595

166,597,381

37,750,675

384,585
528,327

74,214
298,327

167,510,293

38,123,216

Common stock, $5 par value; authorized 10,000,000 shares; 

issued and outstanding 3,020,000 shares and 3,000,000 
shares at December 31, 2008 and 2007, respectively

Surplus
Accumulated deficit
Accumulated other comprehensive income

Total Stockholders’ Equity

15,100,000
15,516,753
(4,467,163)
711,681

15,000,000
15,252,820
(2,152,232)
239,522

26,861,271

28,340,110

5

Total Liabilities and Stockholders’ Equity

$194,371,564

$66,463,326

See notes to financial statements.

 
 
 
 
 
 
 
 
 
 
Statement of Operations
Years Ended December 31, 2008 and 2007

Interest Income

Loans receivable, including fees
Securities:

Taxable
Tax-exempt
Dividends

Federal funds sold 

2008

2007

$ 3,570,605

$   625,212

2,088,732
18,589
1,170
290,217

379,432
10,239
-
1,160,724

Total Interest Income

5,969,313

2,175,607

Interest Expense, Deposits

2,621,324

539,764

Net Interest Income 

Provision for Loan Losses

3,347,989

1,635,843

737,772

354,486

Net Interest Income after Provision for Loan Losses

2,610,217

1,281,357

Non-Interest Income

Gain (loss) on sale of securities available for sale
Other income

Total Non-Interest Income

Non-Interest Expenses

Salaries and employee benefits
Occupancy and equipment
Professional fees
Data processing
Advertising and promotion
Loan expenses
Other

17,000
83,791

100,791

2,793,844
810,368
333,114
211,738
447,903
114,496
314,476

(4,304)
4,075

(229)

1,627,935
309,216
216,172
73,720
283,578
59,901
323,740

6

Total Non-Interest Expenses

5,025,939

2,894,262

Net Loss

$(2,314,931)

$(1,613,134)

See notes to financial statements.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Statements of Stockholders’ Equity 
Years Ended December 31, 2008 and 2007

Common 
Stock

Surplus

Accumulated
Deficit

Accumulated
Other
Comprehen-
sive Gain

Total

Balance - January 1, 2007

$                 -

$                -

$   (539,098)

$            -

$   (539,098)

     Comprehensive loss: 
          Net loss 
          Change in net unrealized gains 
               on securities available 
               for sale, net of 
               reclassification adjustment 
               and tax effect

Total Comprehensive Loss 

-

-

-

(1,613,134)

-

(1,613,134)

-

-

239,522

239,522

     Sale of 3,000,000 shares of common 
          stock, net of offering costs of $56,522
     Share-based compensation expense

15,000,000
-

14,943,478
309,342

-
-

-
-

29,943,478
309,342

(1,373,612)

Balance - December 31, 2007

15,000,000

15,252,820

(2,152,232)

239,522

28,340,110

     Comprehensive loss: 
          Net loss
          Change in net unrealized gains 
               on securities available 
               for sale, net of 
               reclassification adjustment 
               and tax effect

Total Comprehensive Loss

     Options exercised (20,000 shares 
          at $10 per share)
     Share-based compensation expense

-

-

-

(2,314,931)

-

(2,314,931)

-

-

472,159

472,159

(1,842,772)

100,000
-

100,000
163,933

-
-

-
-

200,000
163,933

Balance - December 31, 2008

$15,100,000

$15,516,753

$(4,467,163)

$711,681

$26,861,271

7

See notes to financial statements.

Statement of Cash Flows
Years Ended December 31, 2008 and 2007

Cash Flows from Operating Activities

Net loss
Adjustments to reconcile net loss to net cash 
used in operating activities:

Provision for loan losses
Depreciation and amortization
Share-based compensation
Accretion of deferred loan fees
Net amortization of securities premiums
Net realized (gain) loss on sale of 
securities available for sale
(Increase) in accrued interest receivable
(Increase) in other assets
Increase in accrued interest payable
Decrease in other liabilities

2008

2007

$  (2,314,931)

$(1,613,134)

737,772
270,309
163,933
(51,975)
10,620

(17,000)
(438,485)
(151,078)
310,371
(13,234)

354,486
74,859
309,342
(12,445)
856

4,304
(369,894)
(197,459)
74,214
(364,161)

Net Cash Used in Operating Activities

(1,493,698)

(1,739,032)

Cash Flows from Investing Activities

Activity in available for sale securities: 

Purchases 
Maturities, calls and principal repayments
Proceeds from sales

Activity in held to maturity securities, purchases
Net increase in loans
Purchases of restricted investment in bank stock 
Purchases of premises and equipment

(56,811,526)
8,056,480
1,017,000
-
(61,970,379)
(39,000)
(1,299,304)

(25,628,963)
-
3,993,740
(504,250)
(29,458,620)
(50,000)
(1,335,417)

Net Cash Used in Investing Activities

(111,046,729)

(52,983,510)

Cash Flows from Financing Activities

Net increase in deposits
Proceeds from issuance of common stock, net
Proceeds from exercise of stock options

128,846,706
-
200,000

37,750,675
29,943,478
-

Net Cash Provided by Financing Activities

129,046,706

67,694,153

Net Increase in Cash and Cash Equivalents

16,506,279

12,971,611

Cash and Cash Equivalents - Beginning

12,971,611

-

8

Cash and Cash Equivalents - Ending

$  29,477,890

$12,971,611

Supplementary Cash Flows Information

Interest paid

$    2,310,953

$     465,550

See notes to financial statements.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies

Organization and Nature of Operations

The Bank of Princeton (the “Bank”) was incorporated on July 17, 2006 under the laws of the State of New 
Jersey and is a New Jersey state chartered banking institution.  The Bank was granted its bank charter on 
April 17, 2007.  The Bank commenced operations on April 23, 2007 and is a full service bank providing personal 
and business lending and deposit services.  As a state chartered bank, the Bank is subject to regulation of the 
New Jersey Department of Banking and Insurance and the Federal Deposit Insurance Corporation.  The area 
served by the Bank, through its four branches, is primarily Mercer County, New Jersey.

Prior to commencing operations, the Bank incurred $1,080,046 of organization and pre opening costs, $539,098 
of which was expensed in 2006, and $540,948 of which was expensed in 2007.  Interest income of $360,539 was 
earned on escrow funds during 2007.  The amounts expensed and earned in 2007 are included in the statement 
of operations for the period ended December 31, 2007 in their respective income and expense categories.  Stock 
offering costs of $56,522 were netted against the proceeds from the sale of common stock.

Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the 
United States of America requires management to make estimates and assumptions that affect the reported 
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial 
statements and the reported amounts of revenues and expenses during the reporting period.  Actual results 
could differ from those estimates.  Material estimates that are particularly susceptible to significant change in 
the near term relate to the determination of the allowance for loan losses, the potential impairment of restricted 
stock,  the  valuation  of  deferred  tax  assets,  and  the  determination  of  other-than-temporary  impairment  of 
securities.

Significant Group Concentrations of Credit Risk
Most of the Bank’s activities are with customers located within Mercer County, New Jersey.  Note 2 discusses 
the type of securities that the Bank invests in.  Note 3 discusses the types of lending that the Bank engages 
in.  Although the Bank has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced 
by  the  region’s  economy.    The  Bank  does  not  have  any  significant  concentrations  to  any  one  industry  or 
customer. 

Presentation of Cash Flows
For  purposes  of  reporting  cash  flows,  cash  and  cash  equivalents  include  cash  on  hand,  amounts  due  from 
banks and federal funds sold, all of which is highly liquid.  Generally, federal funds are purchased for one day 
periods.  

9

Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies (Continued) 
Securities
Management  determines  the  appropriate  classification  of  debt  securities  at  the  time  of  purhase  and  re-
evaluates such designation as of each balance sheet date. 

Securities classified as available for sale are those securities that the Bank intends to hold for an indefinite 
period of time but not necessarily to maturity.  Securities available for sale are carried at fair value.  Any 
decision  to  sell  a  security  classified  as  available  for  sale  would  be  based  on  various  factors,  including 
significant movement in interest rates, changes in maturity mix of the Bank’s assets and liabilities, liquidity 
needs, regulatory capital considerations and other similar factors.  Unrealized gains and losses are reported 
as increases or decreases in other comprehensive income.  Realized gains or losses, determined on the basis 
of the cost of the specific securities sold, are included in earnings.  Premiums and discounts are recognized 
in interest income using the interest method over the terms of the securities. 

Securities classified as held to maturity are those debt securities the Bank has both the intent and ability to 
hold to maturity regardless of changes in market conditions, liquidity needs or changes in general economic 
conditions.  These securities are carried at cost adjusted for the amortization of premium and accretion of 
discount, computed by a method which approximates the interest method over the terms of the securities.  

Declines in the fair value of securities below their cost that are deemed to be other than temporary are 
reflected in earnings as realized losses.  In estimating other-than-temporary impairment losses, management 
considers (1) the length of time and the extent to which the fair value has been less than cost (2) the financial 
condition  and  near-term  prospects  of  the  issuer,  and  (3)  the  intent  and  ability  of  the  Bank  to  retain  its 
investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value.

Restricted Stock

Restricted stock, which represents required investments in the common stock of correspondent banks, is 
carried at cost and as of December 31, 2008 consist of the common stock of Atlantic Central Bankers Bank 
(ACBB) and the Federal Home Loan Bank of New York (FHLB-NY).  As of December 31, 2007, restricted 
stock consists of the common stock of the ACBB.

Management evaluates the restricted stock for impairment in accordance with Statement of Position (SOP) 
01-6, Accounting by Certain Entities (Including EntitiesWith Trade Receiables) That Lend to or Finance 
the Activities of Others. Management’s determination of whether these investments are impaired is based 
on  their  assessment  of  the  ultimate  recoverability  of  their  cost  rather  than  by  recognizing  temporary 
declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is 
influenced by criteria such as (1) the significance of the decline in net assets of the ACBB or FHLB-NY as 
compared to the capital stock amounts and the length of time this situation has persisted, (2) commitments 
by the ACBB or FHLB-NY to make payments required by law or regulation and the level of such payments 
in relation to the operating performance of the ACBB and FHLB-NY, and (3) the impact of legislative and 
regulatory changes on institutions and, accordingly, on the customer base of the ACBB and FHLB-NY.

Management  believes  no  impairment  charge  is  necessary  related  to  restricted  stock  as  of  December  31, 
2008.

10

 
Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies (Continued) 

Loans

Loans  receivable  that  management  has  the  intent  and  the  Bank  the  ability  to  hold  for  the  foreseeable 
future  or  until  maturity  or  payoff  are  stated  at  their  outstanding  unpaid  principal  balances,  net  of  an 
allowance for loan losses and any deferred fees or costs.  Interest income is accrued on the unpaid principal 
balance.  Loan origination fees, net of certain direct origination costs, are deferred and recognized as an 
adjustment of the yield (interest income) of the related loans.  The Bank is generally amortizing these 
amounts over the contractual life of the loan. 

The accrual of interest is discontinued when the contractual payment of principal or interest has become 
90 days past due or management has serious doubts about further collectibility of principal or interest, 
even though the loan is currently performing.  A loan may remain on accrual status if it is in the process 
of collection and is either guaranteed or well secured.  When a loan is placed on nonaccrual status, unpaid 
interest credited to income in the current year is reversed and unpaid interest accrued in prior years is 
charged against the allowance for loan losses.  Interest received on nonaccrual loans generally is either 
applied against principal or reported as interest income, according to management’s judgment as to the 
collectibility of principal.  Generally, loans are restored to accrual status when the obligation is brought 
current, has performed in accordance with the contractual terms for a reasonable period of time and the 
ultimate collectibility of the total contractual principal and interest is no longer in doubt. 

Allowance for Loan Losses

The allowance for loan losses is established through provisions for loan losses charged against earnings.  
Loans deemed to be uncollectible are charged against the allowance for loan losses, and subsequent recov-
eries, if any, are credited to the allowance. 

The allowance for loan losses is maintained at a level considered adequate to provide for losses that can 
be reasonably anticipated.  Management’s periodic evaluation of the adequacy of the allowance is based 
on known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to 
repay, the estimated value of any underlying collateral, composition of the loan portfolio, current economic 
conditions and other relevant factors.  This evaluation is inherently subjective as it requires material esti-
mates that may be susceptible to significant revisions as more information becomes available.  

The allowance generally consists of specific, general and unallocated components.  The specific component 
relates to loans that are classified as either doubtful, substandard, or special mention.  For such loans 
that are also classified as impaired, an allowance is established when the discounted cash flows (or collat-
eral value or observable market price) of the impaired loan is lower than the carrying value of that loan.  
The general component covers non-classified loans and is based on historical loss experience adjusted for 
qualitative factors.  An unallocated component is maintained to cover uncertainties that could affect man-
agement’s estimate of probable losses.  The unallocated component of the allowance reflects the margin of 
imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and 
general losses in the portfolio.  

11

At December 31, 2008 and 2007, the entire allowance reflected a general reserve. 

Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies (Continued) 

Allowance for Loan Losses (Continued)

A  loan  is  considered  impaired  when,  based  on  current  information  and  events,  it  is  probable  that  the 
Bank will be unable to collect the scheduled payments of principal or interest when due according to the 
contractual terms of the loan agreement.  Factors considered by management in determining impairment 
include payment status, collateral value and the probability of collecting scheduled principal and interest 
payments when due.  Loans that experience insignificant payment delays and payment shortfalls generally 
are not classified as impaired.  Management determines the significance of payment delays and payment 
shortfalls  on  a  case-by-case  basis,  taking  into  consideration  all  of  the  circumstances  surrounding  the 
loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior 
payment record and the amount of the shortfall in relation to the principal and interest owed.  Impairment 
is measured on a loan by loan basis for commercial and construction loans by either the present value of 
expected future cash flows discounted at the loan’s effective interest rate or the fair value of the collateral 
if the loan is collateral dependent.

Large groups of smaller balance homogeneous loans are collectively evaluated for impairment.  Accordingly, 
the Bank does not separately identify individual consumer loans for impairment disclosures, unless such 
loans are the subject of a restructuring agreement.  

Transfers of Financial Assets

Transfers of financial assets, including loan and loan participation sales, are accounted for as sales, when 
control over the assets has been surrendered.  Control over transferred assets is deemed to be surrendered 
when (1) the assets have been isolated from the Bank, (2) the transferee obtains the right (free of conditions 
that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) 
the Bank does not maintain effective control over the transferred assets through an agreement to repurchase 
them before their maturity.  

Bank Premises and Equipment

Bank premises and equipment are stated at cost less accumulated depreciation. Depreciation is computed 
on the straight-line method over the estimated useful lives of the related assets. 

Advertising Costs

The Bank follows the policy of charging the costs of advertising to expense as incurred.
Advertising  expense  incurred  for  the  years  ended  December  31,  2008  and  2007  totaled  approximately 
$448,000 and $284,000, respectively.

Income Taxes

12

Deferred income taxes are provided on the liability method whereby deferred tax assets are recognized for 
deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences.  
Temporary differences are the differences between the reported amounts of assets and liabilities and net 
operating loss carryforwards and their tax basis.  Deferred tax assets are reduced by a valuation allowance 
when, in the opinion of management, it is more likely than not that some portion of the deferred tax assets 
will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws 
and rates on the date of enactment.

Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies (Continued) 

Income Taxes (Continued)

In December 2008, the Financial Accounting Standards Board issued FASB Staff Position (FSP) FIN 48 
3, Effective Date of FASB Interpretation No. 48 for Certain Nonpublic Enterprises.  The FSP defers the 
effective date of FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, to be 
effective  for  fiscal  years  beginning  after  December  15,  2008  for  certain  nonpublic  enterprises.    The  FSP 
requires a nonpublic enterprise that elects to defer the application of FIN 48 to explicitly disclose that fact 
and also requires the disclosure of the enterprise’s accounting policy for evaluating uncertain tax positions 
for each set of financial statements where the deferral applies.

The Bank has elected to defer the application of FIN 48.  For the years ended December 31, 2008 and 2007, 
the Bank has accounted for uncertain tax positions in accordance with Statement of Financial Accounting 
Standards No. 5, Accounting for Contingencies.

Comprehensive Income (Loss)

Accounting principles generally require that recognized revenue, expenses, gains and losses be included 
in net income.  Although certain changes in assets and liabilities, such as unrealized gains and losses on 
available for sale securities, are reported as a separate component of the equity section of the balance sheet, 
such  items,  along  with  net  income,  are  components  of  comprehensive  income  (loss).    The  components  of 
other comprehensive income for the years ended December 31 are as follows:

Unrealized holding gains on securities available for sale
Reclassification adjustment for (gains) losses included
     in net loss

Tax effect

2008

2007

$732,393

$358,608

(17,000)

4,304

715,393
(243,234)

362,912
(123,390)

$472,159

$239,522

Off-Balance Sheet Financial Instruments 

In  the  ordinary  course  of  business,  the  Bank  has  entered  into  off-balance  sheet  financial  instruments 
consisting of commitments to extend credit.  Such financial instruments are recorded in the balance sheet 
when they are funded. 

Employee Benefit Plan

During 2007, the Bank established a 401(k) plan (“the Plan”).  Under the Plan, all employees are eligible to 
contribute the maximum allowed by the Internal Revenue Code of 1986, as amended. The Bank may make 
discretionary matching contributions.  During the period ended December 31, 2008 and 2007, no matching 
contributions were made.

13

Notes to Financial Statements
December 31, 2008 and 2007

Note 1 - Summary of Significant Accounting Policies (Continued) 

Share-Based Compensation

The Bank adopted the provisions of Statement of Financial Standards No. 123(R), “Share-Based Payment.”  
This  statement  requires  the  Bank  to  recognize  the  cost  of  employee  and  organizer  services  received  in 
share-based payment transactions and measure the cost based on the grant-date fair value of the award.  
The cost will be recognized over the period during which the employee or organizer is required to provide 
service in exchange for the award.

Reclassifications

Certain  reclassifications  have  been  made  to  the  previous  year’s  financial  statements  to  conform  to  the 
current year’s presentation.  These reclassifications had no effect on net loss.

Note 2 - Securities

The amortized cost and approximate fair value of securities are summarized as follows: 

December 31, 2008
Securities Available for Sale

Amortized 
Cost

Gross 
Unrealized 
Gains

Gross 
Unrealized 
Losses

Fair 
Value

U.S. Government agency securities
Mortgage-backed securities
Corporate securities

$17,994,474
49,927,782
1,454,406

$   506,880
853,396
-

$              -
(253,260)
(28,711)

$18,501,354
50,527,918
1,425,695

Securities Held to Maturity

Obligations of state and political 

subdivisions

$     502,077

$       8,115

$              - $     510,192

$69,376,662

$1,360,276

$(281,971)

$70,454,967

December 31, 2007
Securities Available for Sale

U.S. Government agency securities
Mortgage-backed securities

$16,795,870
4,834,954

$376,140
7,196

$           -
(20,424)

$17,172,010
4,821,726

14

Securities Held to Maturity

Obligations of state and political 

subdivisions

$    503,489

$    5,257

$           -

$    508,746

$21,630,824

$383,336

$(20,424)

$21,993,736

 
 
 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 2 - Securities (Continued)

At  December  31,  2008,  the  Bank  has  16  securities  in  an  unrealized  loss  position  due  to  interest  rate 
fluctuations.  These securities were in an unrealized loss position for less than 12 months.  The Bank has 
the intent and ability to hold this investment until maturity or market price recovery, therefore, they are 
not deemed to be other-than-temporarily impaired.

There were three securities in an unrealized loss position at December 31, 2007.  These securities were in 
an unrealized loss position for less than 12 months.

The  amortized  cost  and  fair  value  of  securities  as  of  December  31,  2008,  by  contractual  maturity,  are 
shown below.  Expected maturities may differ from contractual maturities because the securities may be 
called without any penalties.  

Due in one year or less
Due after one year through five years
Due after five years through ten years
Due after ten years

Available for Sale

Held to Maturity

Amortized 
Cost
$                 -
5,800,684
15,811,884
47,764,094

Fair
Value
$                 -
5,774,875
16,420,269
48,259,823

Amortized 
Cost
$            -
502,077
-
-

Fair
Value
$            -
510,192
-
-

$69,376,662

$70,454,967

$502,077

$510,192

During 2008, the Bank sold a security available for sale for total proceeds of approximately $1,017,000, 
resulting in a gross realized gain of $17,000.

During 2007, the Bank sold securities available for sale for total proceeds of approximately $3,993,740, 
resulting in gross realized losses of $4,304.

At December 31, 2008 and 2007, the Bank had pledged to the Commissioner of Banking, State of New 
Jersey,  $1,237,000  and  $100,000,  respectively,  in  municipal  and  mortgage-backed  securities,  for  the 
purpose of securing public deposits under the Governmental Unit Deposit Protection Act.  At December 
31, 2008, the Bank has $3,000,000 in U.S. Government agency securities pledged to the ACBB as collateral 
for the Bank’s two business sweep accounts held at the ACBB.  In addition, the Bank has $15,706,268 in 
mortgage-backed securities available to be pledged to the FHLB as collateral for advances outstanding 
from the FHLB.  As of December 31, 2008, there were no advances outstanding from the FHLB.

15

Notes to Financial Statements
December 31, 2008 and 2007

Note 3 - Loans 
The composition of loans receivable at December 31 is as follows:

Commercial term
Commercial real estate
Construction
Home equity
Consumer

2008

2007

$  8,878,365
56,218,516
11,326,390
12,301,915
3,012,366

$  3,059,135
16,132,127
5,653,778
2,098,160
2,637,550

     Total Loans

91,737,552

29,580,750

Deferred fees
Allowance for loan losses

(244,133)
(1,092,258)

(109,685)
(354,486)

     Net Loans

$90,401,161

$29,116,579

The changes in the allowance for loan losses for the periods ended December 31 are as follows: 

Balance, beginning

Provision for loan losses

$   354,486
737,772

$            -
354,486

Balance, ending

$1,092,258

$354,486

2008

2007

At  December  31,  2008,  included  in  loans  is  an  impaired  loan  (nonaccrual)  in  the  amount  of  $155,000.  
There  was  no  specific  reserve  required  on  this  impaired  loan  in  accordance  with  Financial  Accounting 
Standards  Board  No.  114,  “Accounting  by  Creditors  for  Impairment  of  a  Loan.”    Interest  income  that 
would have been recognized on this loan had it been current in accordance with its original term totaled 
approximately $3,300.  Subsequent to December 31, 2008 all amounts outstanding on this impaired loan 
were paid in full.  There were no nonaccrual loans as of December 31, 2007.  There were no loans past due 
90 days or more still accruing interest at December 31, 2008 and 2007.

As of December 31, 2007, the Bank had no impaired loans.

16

 
Notes to Financial Statements
December 31, 2008 and 2007

Note 4 - Bank Premises and Equipment
The components of premises and equipment at December 31 are as follows:

Estimated 
Useful 
Lives

2008

2007

Leasehold improvements
Furniture, fixtures and equipment
Construction in progress

10
3 - 7

$1,412,707
1,222,015
-

$   679,602
565,367
90,448

Accumulated depreciation

2,634,722
(345,169)

1,335,417
(74,859)

$2,289,553

$1,260,558

Depreciation and amortization expense charged to operations amounted to $270,309 and $74,859 for 
the periods ended December 31, 2008 and 2007, respectively.

Note 5 - Deposits 
The components of deposits at December 31 are as follows: 

Demand, non-interest bearing
Demand, interest bearing and savings accounts 
Money market accounts
Time, $100,000 and over
Time, other

2008

2007

$  10,596,133
22,349,991
73,268,491
22,160,465
38,222,301

$  1,268,080
2,229,469
9,002,083
12,576,216
12,674,827

$166,597,381

$37,750,675

At December 31, 2008, the scheduled maturities of time deposits are as follows:

2009
2010
2011
2012
2013

$  58,980,869
944,405
290,581
81,911
85,000

$ 60,382,766

17

Notes to Financial Statements
December 31, 2008 and 2007

Note 6 - Borrowings
The Bank had no borrowings outstanding as of December 31, 2008 and 2007.  At December 31, 2008, the 
Bank has federal funds available with the ACBB of $4,000,000.  In addition, the Bank has a $15,000,000 
borrowing facility with the FHLB-NY.

Note 7 - Lease Commitments and Total Rental Expense 
The  Bank  has  operating  leases  for  four  of  its  branch  locations,  as  well  as  its  loan  operations  center.  
Future  minimum  lease  payments  by  year  under  the  non-cancellable  lease  agreements  for  the  Bank’s 
facilities are as follows: 

2009
2010
2011
2012
2013
Thereafter

$   508,378
513,701
496,881
484,416
442,070
2,010,714

$4,456,160

Rental expense for the years ended December 31, 2008 and 2007 was $369,625 and $190,440, 
respectively.

Since  November  2008,  the  Bank  has  had  an  operating  lease  agreement  with  a  related  party  for  its 
corporate headquarters and branch.  The lease terms were comparable to similarly outfitted office space 
in the Bank’s market.  The Bank is also required to pay a monthly fee for certain operating expenses, 
including real estate taxes, insurance, utilities, maintenance and repairs, in addition to the base rent.  
Rental  expense  to  this  related  party  was  approximately  $47,000  for  the  period  ended  December  31, 
2008.

Note 8 - Employment Agreement
The Bank entered into employment agreements with certain employees. The terms of the agreements 
range from one to three years.  The agreements include minimum annual salary commitments and for 
certain employees change of control provisions.  Upon resignation after a change in the control of the 
Bank, as defined in the agreement, the individual will receive monetary compensation in the amount set 
forth in the agreements. 

18

Note 9 - Stockholders’ Equity
During 2007, the bank sold 3,000,000 shares of common stock at $10.00 per share, which resulted in 
net proceeds of $29,943,478 (after offering costs of $56,522) under an initial stock offering of 1,200,000 
to 2,500,000 shares.  The Bank reserved the right to in their sole and absolute discretion to increase 
the number of shares offered by 20% over the maximum.  For every four (4) shares of common stock 
purchased in the offering, one (1) warrant to purchase one (1) additional share of the Bank’s common 
stock at $12.00 was issued.  Warrants are exercisable any time and expire three years from the date of 
issuance, which is April 1, 2010.  There were 750,000 warrants outstanding at December 31, 2008 and 
2007.  No warrants were exercised, granted, or forfeited during the year ended December 31, 2008.

Notes to Financial Statements
December 31, 2008 and 2007

Note 9 - Stockholders’ Equity (Continued)
The New Jersey Department of Banking, in issuing its charter to the Bank required an allocation of 
its initial capital to a reserve for organization expenses of $325,000 and a reserve for contingencies 
of  $1,625,000  to  defray  anticipated  initial  losses.    Accordingly,  $1,950,000  of  the  Bank’s  surplus  is 
reserved for this purpose until the Bank becomes profitable.

Note 10 - Income Taxes
There is no provision for income taxes for the years ended December 31, 2008 and 2007 due to the net 
operating losses incurred.  
The components of the net deferred tax liability at December 31 are as follows:

Deferred tax assets: 

Allowance for loan losses
Organization and start-up costs
Net operating loss carryforwards
Organizer warrants
Other 

Valuation allowance

Total Deferred Tax Assets, Net of 
     Valuation Allowance

Deferred tax liabilities:

Property and equipment
Cash basis conversions
Unrealized gain on securities
Deferred loan costs

2008

2007

$   396,776
379,341
1,387,597
109,656
2,668

2,276,038
(1,688,369)

$   123,128
410,418
397,583
109,656
1,176

1,041,961
(846,795)

587,669

195,166

(237,330)
(320,503)
(366,624)
(29,836)

(41,112)
(134,941)
(123,390)
(19,113)

(954,293)

(318,556)

Net Deferred Tax Liability

$  (366,624)

$  (123,390)

19

 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 10 - Income Taxes (Continued)
At  December  31,  2008,  the  Bank  has  available  unused  net  operating  loss  carryforwards  available  for 
federal and state income tax purposes of approximately $3,469,000, which expire through 2028 for federal 
purposes and through 2015 for state purposes. 

Note 11 - Transactions with Executive Officers, Directors and Principal Stockholders
The  Bank  has  had,  and  may  be  expected  to  have  in  the  future,  banking  transactions  in  the  ordinary 
course of business with its executive officers, directors, principal stockholders, their immediate families 
and affiliated companies (commonly referred to as related parties), on the same terms, including interest 
rates and collateral, as those prevailing at the time for comparable transactions with others.  There were 
loans receivable from related parties in the amount of $3,373,818 and $-0- at December 31, 2008 and 2007, 
respectively.  Deposits of related parties totaled $3,284,590 and $7,691,595 as of December 31, 2008 and 
2007, respectively.

During  2008,  loans  originated  to  related  parties  totaled  $3,498,818  and  principal  paydowns  were 
$125,000.

Note 12 - Share-Based Compensation
Organizers  of  the  Bank  were  issued  a  total  of  97,500  “organizer  warrants”  for  their  efforts  during  the 
organization and start-up of the Bank.  These warrants are immediately exercisable, expire in 10 years 
and will enable the warrant holder to purchase one (1) share of common stock at $10.00 per share for each 
warrant exercised.

In 2007, the Board of Directors adopted the 2007 Stock Option Plan, which was approved by the Board of 
Directors in August 2007, and was approved by the shareholders in October 2007.  

The 2007 Plan enables the Board of Directors to grant stock options to employees, directors, consultants, 
and other individuals who provide services to the Bank.  The shares subject to or related to options under 
the Plan are authorized and unissued shares of the Bank.  The maximum number of shares that may be 
subject to options under the Plan is 300,000, all of which may be issued as Incentive Stock Options and 
not more than 100,000 of which may be issued as Non-Qualified Stock Options.  Incentive Stock Options 
are subject to limitations under Section 422 of the Internal Revenue Code.  The Bank has reserved, for the 
purposes of the Plan, out of its authorized and unissued shares, such number of shares.  The 2007 Plan 
will terminate ten years from stockholder approval.  Options may not be granted with an exercise price 
that is less than 100% of the fair market value of the Bank’s common stock on the date of grant.  Options 
may not be granted with a term longer than 10 years.  However, any Incentive Stock Option granted to 
any employee who, at the time such Option is granted, owns more than 10% of the voting power of all 
classes of shares of the Bank, its parent or of a subsidiary may not have a term of more than five years.  
Options will vest and be exercisable at such time or times and subject to such terms and conditions as 
determined by the Board of Directors.  Generally, options will vest over a vesting period of approximately 
equal percentages each year over an initial term no shorter than three (3) years.

20

Notes to Financial Statements
December 31, 2008 and 2007

Note 12 - Share-Based Compensation (Continued)
The  fair  value  of  each  option  grant  is  estimated  on  the  date  of  the  grant  using  the  Black-Scholes 
option-pricing model with the following weighted-average assumptions:

Dividend yield
Expected life
Expected volatility
Risk-free interest rate

2008
-
8 Yrs
23.19
3.75

%

%
%

2007
-
7 Yrs
20.89
4.34

%

%
%

The following is a summary of the Bank’s share-based compensation activity and related information 
for the year ended December 31, 2008 and 2007:

December 31, 2008
Outstanding - beginning of year
Options granted
Exercised
Forfeited

Outstanding - end of year

Exercisable - end of year

Weighted-average fair value of options 
     granted during the year

December 31, 2007
Outstanding - beginning of year
Warrants granted
Options granted

Outstanding - end of year
Exercisable - end of year

Weighted-average fair value of options 
     granted during the year
Weighted-average fair value of warrants 
     granted during the year

Warrants 
and Options

$223,250
85,200
(20,000)
(70,250)

$218,200

$133,000

Warrants 
and Options

$            -
97,500
125,750

$223,250

$ 97,500

Weighted 
Average 
Exercise 
Price

Weighted 
Average 
Remaining 
Contractual
Term

Aggregate 
Intrinsic 
Value

$10.00
10.25
10.00
10.00

10.10

10.00

8.8 years

8.2 years

$      -

$      -

$3.87

Weighted 
Average 
Exercise 
Price

Weighted 
Average 
Remaining 
Contractual
Term

Aggregate 
Intrinsic 
Value

$          -
10.25
10.00

10.00

9.5 years

10.00

9.3 years

$      -

$      -

21

$3.46

$2.81

 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 12 - Share-Based Compensation (Continued)
Total share-based compensation cost for the year ended December 31, 2007 was $309,342 of which $35,203 
related to stock options and $274,139 related to stock warrants granted to organizers.  There is  no tax 
benefits  recognized  in  2007  related  to  the  share-based  compensation  expense  due  to  the  net  operating 
loss incurred. Total share-based compensation cost for the year ended December 31, 2008 was $163,933 
which related to stock options only.  There is no tax benefits recognized in 2008 related to the share-based 
compensation expense due to the net operation loss incurred.

As  of  December  31,  2008,  there  was  $289,000  of  unrecognized  compensation  cost  related  to  nonvested 
stock options granted in 2007 and 2008.  The cost is expected to be recognized on a graded vesting method 
over a weighted average period of 8 years.

Note 13 - Financial Instruments with Off-Balance Sheet Risk
The Bank is a party to financial instruments with off-balance sheet risk in the normal course of business 
to meet the financing needs of its customers.  These financial instruments include commitments to extend 
credit.  Such commitments involve, to varying degrees, elements of credit and interest rate risk in excess 
of the amount recognized in the balance sheet.

The  Bank’s  exposure  to  credit  loss  in  the  event  of  nonperformance  by  the  other  party  to  the  financial 
instrument for commitments to extend credit is represented by the contractual amount of those instruments.  
The Bank uses the same credit policies in making commitments and conditional obligations as it does for 
on-balance sheet instruments.

The  Bank  had  the  following  off-balance  sheet  financial  instruments  whose  contract  amounts  represent 
credit risk at December 31: 

2008

2007

Commitments to grant loans 
Unfunded commitments under lines of credit 

$ 36,548,533
11,214,664

$   13,205,000
9,165,359

47,763,197

22,370,359

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of 
any condition established in the contract.  Since many of the commitments are expected to expire without 
being drawn upon, the total commitment amounts do not necessarily represent future cash requirements.  
Commitments generally have fixed expiration dates or other termination clauses and may require payment 
of a fee.  The Bank evaluates each customer’s credit worthiness on a case-by-case basis.  The amount of 
collateral obtained, if deemed necessary by the Bank upon extension of credit, is based on management’s 
credit  evaluation.  Collateral held varies  but may  include personal or commercial real estate,  accounts 
receivable, inventory and equipment. 

22

Notes to Financial Statements
December 31, 2008 and 2007

Note 14 - Regulatory Matters
The  Bank  is  subject  to  various  regulatory  capital  requirements  administered  by  the  federal  banking 
agencies.    Failure  to  meet  the  minimum  capital  requirements  can  initiate  certain  mandatory  and 
possibly additional discretionary-actions by regulators that, if undertaken, could have a direct material 
effect  on  the  Bank’s  financial  statements.    Under  capital  adequacy  guidelines  and  the  regulatory 
framework  for  prompt  corrective  action,  the  Bank  must  meet  specific  capital  guidelines  that  involve 
quantitative measures of the Bank’s assets, liabilities and certain off-balance sheet items as calculated 
under regulatory accounting practices.  The Bank’s capital amounts and classification are also subject to 
qualitative judgments by the regulators about components, risk-weightings and other factors.  

Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain 
minimum amounts and ratios (set forth below) of total and Tier 1 capital (as defined in the regulations) to 
risk-weighted assets, and of Tier 1 capital to average assets.  Management believes, as of December 31, 
2008, that the Bank meets all capital adequacy requirements to which it is subject. 

The Federal Deposit Insurance Corporation requires that the Bank maintain a ratio of Tier 1 leverage 
capital to total assets of at least 8% during the first three years of operation.  Under these guidelines, the 
Bank is considered well capitalized as of December 31, 2008. 

The Bank’s actual capital amounts and ratios at December 31, 2008 and 2007 are presented below: 

For Capital 
Adequacy 
Purposes

To be Well 
Capitalized under 
Prompt Corrective 
Action Provisions

Actual

Amount

Ratio

Amount

Ratio

Amount

Ratio

(Dollars in Thousands)

$27,241
26,149
26,149

%

24.72
23.73
15.86

$ >  8,817
>  4,408
>13,190

>  8.0
>  4.0
>  8.0

% $ >11,021
>  6,612
>  3,190

%

>10.0
>  6.0
>  8.0

$28,455
28,101
28,101

%

76.88
75.92
46.84

$ >  2,960
>  1,480
>  4,799

>  8.0
>  4.0
>  8.0

% $ >  3,701
>  2,220
>  4,799

%

>10.0
>  6.0
>  8.0

2008

2007

Total capital (to   
risk-weighted assets)
Tier 1 capital (to   
risk-weighted assets)
Tier 1 capital (to   
average assets)

Total capital (to   
risk-weighted assets)
Tier 1 capital (to   
risk-weighted assets)
Tier 1 capital (to   
average assets)

The Bank is subject to certain restrictions on the amount of dividends that it may declare due to regulatory 
considerations.

23

 
 
 
 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 15 - Fair Value Measurements and Fair Values of Financial Instruments

Management  uses  its  best  judgment  in  estimating  the  fair  value  of  the  Bank’s  financial  instruments; 
however,  there  are  inherent  weaknesses  in  any  estimation  technique.    Therefore,  for  substantially  all 
financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the 
Bank could have realized in a sales transaction on the dates indicated.  The estimated fair value amounts 
have  been  measured  as  of  their  respective  year-ends  and  have  not  been  re-evaluated  or  updated  for 
purposes of these financial statements subsequent to those respective dates.  As such, the estimated fair 
values of these financial instruments subsequent to the respective reporting dates may be different than 
the amounts reported at each year-end. 

In September 2006, the Financial Accounting Standards Board (“FASB”) issued Statement No. 157, Fair 
Value Measurements (“SFAS 157”), which defines fair value, establishes a framework for measuring fair 
value under GAAP, and expands disclosures about fair value measurements.  SFAS 157 applies to other 
accounting pronouncements that require or permit fair value measurements.  The Bank adopted SFAS 
157 effective for its fiscal year beginning January 1, 2008.

In December 2007, the FASB issued FASB Staff Position 157-2, Effective Date of FASB Statement No. 157 
(“FSP 157-2”).  FSP 157-2 delays the effective date of SFAS 157 for all non-financial assets and liabilities, 
except those that are recognized or disclosed at fair value on a recurring basis (at least annually) to fiscal 
years beginning after November 15, 2008 and interim periods within those fiscal years.  As such, the Bank 
only partially adopted the provisions of SFAS 157, and will begin to account and report for non-financial 
assets and liabilities in 2009.  In October 2008, the FASB issued FASB Staff Position 157-3, Determining 
the Fair Value of a Financial Asset When the Market for that Asset is Not Active (“FSP 157-3”), to clarify 
the application of the provisions of SFAS 157 in an inactive market and how an entity would determine 
fair value in an inactive market.  FSP 157-3 is effective immediately and applies to the Bank’s December 
31, 2008 consolidated financial statements.  The adoption of SFAS 157 and FSP 157-3 had no impact on 
the amounts reported in the financial statements.  

SFAS  157  establishes  a  fair  value  hierarchy  that  prioritizes  the  inputs  to  valuation  methods  used  to 
measure fair value.  The hierarchy gives the highest priority to unadjusted quoted prices in active markets 
for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs 
(Level 3 measurements).  The three levels of the fair value hierarchy under SFAS 157 are as follows:

Level 1: 

Level 2: 

Level 3: 

Unadjusted quoted prices in active markets that are accessible at the measure 
ment date for identical, unrestricted assets or liabilities. 

Quoted prices in markets that are not active, or inputs that are observable either  
directly or indirectly, for substantially the full term of the asset or liability. 

Prices or valuation techniques that require inputs that are both significant to the  
fair value measurement and unobservable (i.e., supported with little or no market  
activity).

24

An asset’s or liability’s level within the fair value hierarchy is based on the lowest level of input that is 
significant to the fair value measurement.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 15 - Fair Value Measurements and Fair Values of Financial Instruments (Continued)
For financial assets measured at fair value on a recurring basis, the fair value measurements by level within the 
fair value hierarchy used at December 31, 2008 are as follows:

Description 

December 31,
2008

(Level 1)
Quoted 
Prices in 
Active 
Markets for 
Identical 
Assets

(Level 2)
Significant
Other
Observable
Inputs

(Level 3)
Significant
Unobserv-
able
Inputs

Securities available for sale

$70,454,967 $1,425,695 $69,029,272

$               -

Certain financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the 
instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in 
certain circumstances (for example, when there is evidence of impairment).  There were no financial assets and 
financial liabilities measured at fair value on a non-recurring basis at December 31, 2008.

The following information should not be interpreted as an estimate of the fair value of the entire Bank since 
a  fair  value  calculation  is  only  provided  for  a  limited  portion  of  the  Bank’s  assets  and  liabilities.    Due  to  a 
wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons 
between the Bank’s disclosures and those of other companies may not be meaningful.  The following methods 
and assumptions were used to estimate the fair values of the Bank’s financial instruments at December 31, 2008 
and 2007:

Cash and Cash Equivalents (Carried at Cost)

The carrying amounts reported in the balance sheets for cash and short-term instruments approximate   
those assets’ fair values. 

Securities

The fair value of securities available for sale (carried at fair value) and held to maturity (carried at  
amortized cost) are determined by obtaining quoted market prices on nationally recognized securities  
exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the  
industry to value debt securities without relying exclusively on quoted market prices for the specific  
securities but rather by relying on the securities’ relationship to other benchmark quoted prices.

Loans (Carried at Cost)

25

The fair values of loans are estimated using discounted cash flow analyses, using market rates at the  
balance sheet date that reflect the credit and interest rate-risk inherent in the loans.  Projected future  
cash flows are calculated based upon contractual maturity or call dates, projected repayments and  
prepayments of principal.  Generally, for variable rate loans that reprice frequently and with no 
significant change in credit risk, fair values are based on carrying values.

 
 
 
 
 
 
 
 
 
 
 
 
Notes to Financial Statements
December 31, 2008 and 2007

Note 15 - Fair Value Measurements and Fair Values of Financial Instruments (Continued)

Restricted Investment in Bank Stock (Carried at Cost)

The carrying amount of restricted investments in bank stock approximates fair value, and con 
siders the limited marketability of such securities.

Accrued Interest Receivable and Payable (Carried at Cost)

The carrying amount of accrued interest receivable and accrued interest payable approximates    
its fair value.

Deposit Liabilities (Carried at Cost)

The fair values disclosed for demand deposits (e.g., interest and noninterest checking, passbook   
savings and money market accounts) are, by definition, equal to the amount payable on demand  
at the reporting date (i.e., their carrying amounts).  Fair values for fixed-rate certificates of de 
posit are estimated using a discounted cash flow calculation that applies interest rates currently  
being offered in the market on certificates to a schedule of aggregated expected monthly maturi   
ties on time deposits. 

Off-Balance Sheet Financial Instruments (Disclosed at Cost)

Fair values for the Bank’s off-balance sheet financial instruments (lending commitments and  
lines of credit) are based on fees currently charged in the market to enter into similar agree 
ments, taking into account, the remaining terms of the agreements and the counterparties’  
credit standing. 

The estimated fair values of the Bank’s financial instruments were as follows at December 31, 2008.

Financial Assets:

Cash and cash equivalents
Investment securities available

2008

Carrying 
Amount

Fair
Value

$29,477,890

$29,477,890

for sale

70,454,967

70,454,967

Investment securities held to

maturity

Restricted investment in bank

stock
Loans receivable, net
Accrued interest receivable

26

Financial Liabilities:

Deposits
Accrued interest payable

502,077

510,192

89,000
90,401,161
808,379

89,000
90,236,742
808,379

166,597,381
384,585

173,985,000
384,585

Off-Balance Sheet:

Commitments to extend credit
Standby letters of credit

-
-

-
-

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Bank of
Princeton. Who we are.

Executive

Andrew M. Chon
Chairman/CEO

Martin P. Melilli
President

Kelly Tarity

Lending

C. Herbert Schneider
Chief Lending Officer

Stephanie Adkins
Scott Beresford
Michelle Jones
Nina Melker

Operations

Loan Operations

Lewis Foulke
Chief Financial Officer

Rebecca Dittrich
Edward Hassenkamp
Brian Maslowski
Amela Muslic
Karen Pfeifer

Kris Muse
Praful Bhagat
Joel Goldman
Mary Beth Gorecki
Daniel Jackson
Tamieka Jones
Edna Stout
Melissa Trout

Bayard Lane Branch

Chambers St Branch

Karen Dwyer
Gregory R. Talkington
Dwayne Armstrong
Trinace Johnson
Stuart Strachan
Maria Swift

Suzanne Lang
Oliver Guzman
Justin Naidoo
David Oquendo
Madhumathi Vysyaraju

Pennington Branch

Hamilton Branch

27

Barbara Cromwell
Joseph Ciampa
Charlene Jones
April Sullivan

Suzanne Lippincott
Linda Brown
Cathy Proctor
Erin Winder

Board of Directors

Advisory Board

Andrew Chon, Chairman/CEO
Ross Wishnick, Vice Chairman
Martin P. Melilli, President
Stephen Distler
Judith Giacin
Richard Gillespie
Janet Lasley
Robert N. Ridolfi
Stephen Shueh

Scott Siprelle, Chairman
Kristen Appleget
Barbara Cuneo
Peter J. Dawson
Jessica Durrie
Michael Goodman
YongKuen Joh
Lance Liverman
Scott Needham
Khursheed Palkhiwala
Joseph Ridolfi

Incorporators

Gregg E. Chaplin
Andrew Chon
Peter M. Crowley
Stephen Distler
Judith Giacin
Richard Gillespie
Bumsung Han
John Horvath
W. Andrew Krusen
Janet Lasley

Emmett Lescroart
Casey K. Min
David Machulsky
Scott Needham
Henry Opatut
Robert N. Ridolfi
Jeffrey Sands
Eric Steinfeldt
Ross Wishnick

28

The Bank of
Community Partnerships.

We’re here to lend a hand in the community.

Princeton Borough

Clarke Caton Hintz

Princeton Township

C&M Auto Parts

Suburban Wrench

Project Freedom

29

183 Bayard Lane
Princeton, NJ 08540
Our new corporate headquarters!

21 Chambers St
Princeton, NJ 08542

2 Rte 31 South
Pennington, NJ 08534

339 Rte 33
Hamilton, NJ 08619

The Bank of Princeton

Bank Wisely.

www.thebankofprinceton.com