First United Corp/Md/ FUNC US Equity
First United Corp/Md/ (Nasdaq: FUNC), an SEC filer in National Commercial Banks, closed at $43.16, -0.1%, on 2026-08-28, with a market cap of $279M as of 2026-08-27, a trailing P/E of 11.5, a return on equity of 12.8%, a net margin of 27.6% and 3-year sales growth of 5.4%. Institutional ownership, earnings history and filed financials are on the tabs below.
Legal & controls
Item 3 and Item 9A as filed · every verdict is the registrant’s own sentence, printed below it · a filing that fails an extraction gate reads “not extracted”
| Fiscal year | Filed | Item 3 | ICFR | disclosure controls | material weakness | Filing |
|---|---|---|---|---|---|---|
| 2025-12-31 | 2026-03-10 | none stated | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · None Item 9A · ICFR · Based on this assessment and on the foregoing criteria, management has concluded that, as of December 31, 2025, First United Corporation’s internal control over financial reporting is effective. | ||||||
| 2024-12-31 | 2025-03-20 | none stated | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · None Item 9A · ICFR · Based on this assessment and on the foregoing criteria, management has concluded that, as of December 31, 2024, First United Corporation’s internal control over financial reporting is effective. | ||||||
| 2023-12-31 | 2024-03-15 | none stated | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · None Item 9A · ICFR · Based on this assessment and on the foregoing criteria, management has concluded that, as of December 31, 2023, First United Corporation’s internal control over financial reporting is effective. | ||||||
| 2022-12-31 | 2023-03-24 | none stated | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · None Item 9A · ICFR · Based on this assessment and on the foregoing criteria, management has concluded that, as of December 31, 2022, First United Corporation’s internal control over financial reporting is effective. | ||||||
| 2021-12-31 | 2022-03-25 | none stated | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · None Item 9A · ICFR · Based on this assessment and on the foregoing criteria, management has concluded that, as of December 31, 2021, First United Corporation’s internal control over financial reporting is effective. | ||||||
5 of 5 annual reports on record have their filing text cached on this host; the rest are listed with their EDGAR link and no extraction, because this surface never fetches from SEC on a page load.
- Item 3 and Item 9A are located in the filing HTML already cached on this host and read with the same line-anchored item matcher and largest-gap body disambiguation the filing-narrative pass uses for Item 1A and Item 7 — no fetch, no model, no summarization.
- A heading is accepted as a section only when it is not a table-of-contents row (a trailing page number), not a quoted reference in prose, and names its own section; the span must then clear a per-item length band and carry readable text after the heading. Anything that fails a gate is served as 'not extracted' with the reason — never as a default value.
- An effectiveness conclusion is read only from a sentence that names its own control set (disclosure controls and procedures, or internal control over financial reporting) and states an outcome. Conditional sentences — the standard limitations paragraph and forward-looking remediation language — are excluded, because they are hypotheses rather than conclusions.
- When a filing's own sentences disagree — an effective conclusion beside an unremediated material-weakness disclosure, or two conclusions of opposite sign — no verdict is asserted. A wrong 'controls were effective' reading is worse than no reading.
- Every verdict is shown beside the verbatim sentence it was read from. The excerpt is the filing's own words, capped at 1,200 characters; the filing itself is one link away.