STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CCNEP

CNB FINANCIAL CORP/PA
CIK 0000736772 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
5.4
composite ยท 2 signals ยท CLEAN

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-05 ยท FY 2025-12-31 ยท CLEAN6.7

Tax arbitrage

ETR 19.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-11) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.1981,
    "2024-12-31": 0.1898,
    "2023-12-31": 0.1922
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0119,
    "2024-12-31": 0.0202,
    "2023-12-31": 0.0178
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/736772/000073677226000031/0000736772-26-000031-index.htm",
    "form": "10-K",
    "filed": "2026-03-11"
  }
}
P-07 ยท FY 2025-12-31 ยท CLEAN0.0

Pension underfunding

DB plan 161% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-11) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 13334000,
  "plan_assets": 21509000,
  "funded_ratio": 1.6131,
  "deficit": 8175000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/736772/000073677226000031/0000736772-26-000031-index.htm",
    "form": "10-K",
    "filed": "2026-03-11"
  }
}