{"url_path":"/sec/czfs/8-k/2026-06-22/item-402","section_key":"item-402","section_title":"Item 402 (u) of Regulation S-K from the Proxy Statement, and have included the","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/739421/0000739421-26-000059-index.html","accession_number":"0000739421-26-000059","cik":"0000739421","ticker":"CZFS","issuer_name":"CITIZENS FINANCIAL SERVICES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/739421/0000739421-26-000059-index.html","primary_entity_key":"0000739421","primary_entity_name":"CITIZENS FINANCIAL SERVICES INC"},"word_count":192,"has_tables":true,"body_markdown":"Item 402(u) of Regulation S-K from the Proxy Statement, and have included the\nrequired CEO pay ratio disclosure in this Form 8-K.\n\n \n\nThe\nCompensation/Human Resources Committee monitors the relationship between the\ncompensation of our executive officers and of our non-managerial\nemployees.  This is the eighth year we\nare disclosing the ratio of the pay of our CEO/President to our median employee\n(pay ratio).  To determine the median\nemployee, we considered all employees, including full-time, part-time and\nseasonal employees employed as of the last day of our fiscal year, December 31,\n2025. We also considered all wages earned for the fiscal year, including:\n\n \n\n● Regular pay for\nsalaried and hourly employees.\n\n● Wages for\novertime.\n\n● Miscellaneous\ntaxable cash benefits such as cash incentives, cell phone allowance, and\nreferral fee income.\n\n \n\nFor\npurposes of determining the pay ratio, the total compensation of our\nCEO/President includes all compensation reported in the Summary Compensation\nTable.  The total compensation of the\nmedian employee was determined in the same manner as was used for the\nCEO/President in the Summary Compensation Table.\n\n \n\nMedian\nAnnual Compensation of All Employees: $48,896\n\nTotal\nAnnual Compensation of CEO/President: $1,803,244\n\nPay\nRatio: 36.9"}