# EDGAR Filing Document

**Accession Number:** 0000880417
**File Stem:** 0001193125-26-275842
**Filing Date:** 2026-6
**Character Count:** 30386
**Document Hash:** 10db3d517766bb84357dd4c04e0c9901
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-275842.hdr.sgml**: 20260618

**ACCESSION NUMBER**: 0001193125-26-275842

**CONFORMED SUBMISSION TYPE**: 11-K

**PUBLIC DOCUMENT COUNT**: 32

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260618

**DATE AS OF CHANGE**: 20260618

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CSB Bancorp, Inc.
- **CENTRAL INDEX KEY:** 0000880417
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 341687530
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 11-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-21714
- **FILM NUMBER:** 261102601

**BUSINESS ADDRESS:**
- **STREET 1:** 91 NORTH CLAY ST
- **CITY:** MILLERSBURG
- **STATE:** OH
- **ZIP:** 44654
- **BUSINESS PHONE:** 3306749015

**MAIL ADDRESS:**
- **STREET 1:** 91 NORTH CLAY ST
- **CITY:** MILLERSBURG
- **STATE:** OH
- **ZIP:** 44654

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CSB BANCORP INC /OH
- **DATE OF NAME CHANGE:** 19930511

?xml version='1.0' encoding='ASCII'? 11-K

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

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**FORM** 11-K

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**FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASE, SAVINGS**

**AND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF**

**THE SECURITIES EXCHANGE ACT OF 1934**

**(Mark One)**

**☒** **ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the fiscal year ended** **<u>December 31,</u>** 2025

**OR** 

**☐** **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the transition period from __________ to __________**

**Commission File Number 0-21714**

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A. Full title of the plan and the address of the plan, if different from that of the issuer named below:

**The Commercial & Savings Bank**

**401(k) Retirement Plan**

B. Name of issuer of the securities held pursuant to the plan and the address of its principal executive office:

CSB Bancorp, Inc.

**91 North Clay Street**

**Millersburg, OH 44654**

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**REQUIRED INFORMATION**

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| | |
|:---|:---|
| 1. | Audited Financial Statements and Supplemental Schedule of The Commercial & Savings Bank 401(k) Retirement Plan Including: |
|  | Report of Independent Registered Public Accounting Firm; Statement of Net Assets Available for Benefits as of December 31, 2025, and 2024; and Statement of Changes in Net Assets Available for Benefits for the years ended December 31, 2025, and 2024. Notes to financial statements and supplemental schedule. |
| 2. | Exhibit 23 |
|  | Consent of Independent Registered Public Accounting Firm – S.R. Snodgrass, P.C. |

---

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THE COMMERCIAL & SAVINGS BANK

401(k) RETIREMENT PLAN

MILLERSBURG, OHIO

AUDIT REPORT

DECEMBER 31, 2025

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THE COMMERCIAL & SAVINGS BANK

401(k) RETIREMENT PLAN

DECEMBER 31, 2025

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| | |
|:---|:---|
|  | Page |
|  | Number |
| Report of Independent Registered Public Accounting Firm | 1 - 2 |
| Statement of Net Assets Available for Benefits | 3 |
| Statement of Changes in Net Assets Available for Benefits | 4 |
| Notes to Financial Statements | 5 - 9 |
| Supplemental Schedule | 10 |

---

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<br>![img85833904_0.gif](img85833904_0.gif)<br>

<u>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>

To the Trustees of The Commercial & Savings Bank 401(k) Retirement Plan Millersburg, Ohio

**Opinion on the Financial Statements**

We have audited the accompanying statements of net assets available for benefits of The Commercial & Savings Bank 401(k) Retirement Plan (the "Plan") as of December 31, 2025 and 2024; the related statements of changes in net assets available for benefits for the years then ended; and the related notes to the financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the net assets available for benefits of the Plan as of December 31, 2025 and 2024, and the changes in net assets available for benefits for the years ended December 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America.

**Basis for Opinion**

These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on the Plan's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Plan, in accordance with U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Plan is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Plan's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

.

1. ------

![img85833904_1.gif](img85833904_1.gif)<br>

**Supplemental Information**

The supplemental information in the accompanying schedule, Schedule H, Line 4i – Schedule of Assets (Held at End of Year) as of December 31, 2025, has been subjected to audit procedures performed in conjunction with the audit of the Plan's financial statements. The supplemental information is presented for the purpose of additional analysis and is not a required part of the financial statements but includes supplemental information required by the Department of Labor (DOL)'s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. The supplemental information is the responsibility of the Plan's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information in the accompanying schedule, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the DOL's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, the supplemental information in the accompanying schedule is fairly stated, in all material respects, in relation to the financial statements as a whole.

We have served as the Plan's auditor since 2006.

<u>/s/ S.R. Snodgrass, P.C.</u>

Cranberry Township, Pennsylvania

June 18, 2026

2. ------

THE COMMERCIAL & SAVINGS BANK

401(k) RETIREMENT PLAN

STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS

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| | | |
|:---|:---|:---|
| **As of December 31,** | **2025** | **2024** |
| ASSETS |  |  |
| &nbsp;&nbsp;Participant directed investments at fair value: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Money market mutual funds | 1606156 | 1456087 |
| &nbsp;&nbsp;&nbsp;&nbsp;Mutual funds | 30826588 | 26013755 |
| &nbsp;&nbsp;&nbsp;&nbsp;CSB Bancorp Inc. common stock | 6686982 | 4650999 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total participant directed investments | 39119726 | 32120841 |
| &nbsp;&nbsp;Cash and cash equivalents | 59298 | 12947 |
| &nbsp;&nbsp;Employer profit sharing contributions receivable | 349234 | 241347 |
| &nbsp;&nbsp;Notes receivable from participants | 171620 | 236087 |
| &nbsp;&nbsp;Interest receivable | 5016 | 5849 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total assets available for benefits | 39704894 | 32617071 |
| LIABILITIES | - | - |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Net assets available for benefits | $39704894 | $32617071 |

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The accompanying notes are an integral part of these financial statements.

3. ------

THE COMMERCIAL & SAVINGS BANK

401(K) RETIREMENT PLAN

STATEMENT OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

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| | | |
|:---|:---|:---|
| **Years Ended December 31,** | **2025** | **2024** |
| ADDITIONS IN NET ASSETS ATTRIBUTED TO: |  |  |
| &nbsp;&nbsp;Net appreciation in fair value of investments | 4044444 | 2582651 |
| &nbsp;&nbsp;Interest and dividends | 1850576 | 1216719 |
| &nbsp;&nbsp;Common stock dividends | 200202 | 188710 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total investment income | 6095222 | 3988080 |
| &nbsp;&nbsp;Interest income on notes receivable from participants | 18689 | 18164 |
| &nbsp;&nbsp;Employee contributions | 916417 | 837085 |
| &nbsp;&nbsp;Rollover contributions | 572746 | 578474 |
| &nbsp;&nbsp;Employer contributions | 820923 | 677325 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total contributions | 2310086 | 2092884 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total investment income and contributions | 8423997 | 6099128 |
| DEDUCTIONS FROM NET ASSETS ATTRIBUTED TO: |  |  |
| &nbsp;&nbsp;Benefits paid to participants | 1334116 | 3023429 |
| &nbsp;&nbsp;&nbsp;&nbsp;Administrative fees | 2058 | 3439 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total deductions | 1336174 | 3026868 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Change in net assets available for benefits | 7087823 | 3072260 |
| NET ASSETS AVAILABLE FOR BENEFITS: |  |  |
| &nbsp;&nbsp;Beginning of the year | 32617071 | 29544811 |
| &nbsp;&nbsp;End of the year | $39704894 | $32617071 |

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The accompanying notes are an integral part of these financial statements.

4. ------

THE COMMERCIAL & SAVINGS BANK

401(k) RETIREMENT PLAN

NOTES TO FINANCIAL STATEMENTS

**NOTE 1 - DESCRIPTION OF PLAN**

The following brief description of The Commercial & Savings Bank 401(k) Retirement Plan (the "Plan") is provided for general information purposes only. Participants should refer to the Plan document for a more comprehensive description of the Plan's provisions.

<u>General</u>

The Plan is a defined contribution plan covering the employees of The Commercial and Savings Bank (the "Bank"), who have completed three months of service, attained age 21, and completed required service hours. The Plan includes both a 401(k) before-tax and after-tax savings features, which permit participants to defer compensation under Section 401(k) of the Internal Revenue Code. It is subject to the provisions of the Employee Retirement Income Security Act of 1974 (ERISA), as amended. The Board of Trustees is responsible for oversight of the Plan. The Investment Committee determines the appropriateness of the Plan's investment offerings, monitors investment performance and reports to the Plan's Board of Trustees.

<u>Contributions</u>

Plan participants may defer and contribute up to 100 percent of their annual compensation, as defined in the Plan's agreement, subject to certain limitations as specified in the Internal Revenue Code. The Plan presently offers twenty-one mutual funds, a money market fund, and CSB Bancorp, Inc., common stock as investment options for Plan participants. Beginning January 1, 2018, the plan is designed to qualify as a "Safe Harbor 401(K) Plan". The Bank has agreed to make periodic Safe Harbor Matching Contributions of 100 percent of each participant's elective deferral contribution, up to a maximum of 4 percent of eligible compensation (as defined). The Plan also stipulates the Bank may make discretionary profit-sharing contributions. To receive the annual profit-sharing contributions, generally a participant must be employed at the Bank on the last day of the Plan year and must have worked at least 1,000 hours during the Plan Year. The Bank's profit-sharing contributions are generally made in the first quarter subsequent to the Plan's year end. At December 31, 2025 and 2024 the Plan had recorded a receivable for the profit-sharing contribution of $349,234 and $241,347, respectfully, which the Plan believes are fully collectible.

<u>Participant Accounts</u>

Each participant's account is credited with the participant's compensation deferral contribution, an allocation of the Bank's matching and profit-sharing contributions, and an allocation of the investment earnings or loss of the funds in which the participant chooses to invest.

The benefit to which a participant is entitled is the benefit that can be provided from the participant's vested account.

<u>Vesting</u>

Participants are immediately 100% vested in their voluntary contributions and the Bank's contributions plus or minus actual earnings or losses thereon. Participants are fully vested for matching and profit-sharing contributions when they are paid.

<u>Notes Receivable from Participants</u>

Participants may borrow from their fund accounts a minimum of $1,000 up to a maximum equal to the lesser of $50,000 or 50 percent of their account balance. The loans are secured by the balance in the participant's account and bear fixed interest rates of 4.25 to 9.50 percent, which is commensurate with local prevailing rates at the loan origination date, as determined by the plan administrator. For active employees, principal and interest is paid ratably through bi-weekly payroll deductions. Principal and interest become due and payable in full upon the Participant's termination of employment.

5. ------

**NOTE 1 - DESCRIPTION OF PLAN** (CONTINUED)

<u>Payment of Benefits</u>

The normal retirement date is the date a participant reaches age 59.5. When a participant reaches the normal retirement date, terminates employment with the Bank, becomes totally disabled, or dies while participating in the Plan, they are entitled to receive the vested amount in their individual account.

If a participant dies before receiving all of the benefits in their account, the surviving spouse will receive the remainder in the participant's account as, a lump sum or in installments. If the participant is not married at the time of death, the participant's beneficiary may elect to receive the remainder in the account in either a lump sum or in installments.

If benefits are elected to be received in installments, the installments may be made monthly, quarterly, or annually over a period not to exceed the participant's life expectancy or the joint life expectancy of the participant and designated beneficiary at the time the election is made.

<u>Forfeitures</u>

There was no forfeiture activity for the years ended December 31, 2025, and December 31, 2024.

**NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

A summary of the significant accounting and reporting policies applied in the presentation of the accompanying financial statements follows:

<u>Basis of Accounting</u>

The financial statements of the Plan are prepared on the accrual basis of accounting.

<u>Use of Estimates</u>

The financial statements have been prepared in conformity with U.S. generally accepted accounting principles. In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein, and disclosures of contingent assets and liabilities. Actual results could differ significantly from those estimates.

<u>Notes Receivable From Participants</u>

Notes receivable from participants are measured at their unpaid principal balance plus any accrued unpaid interest. Interest income is recorded on the accrual basis. Related fees are recorded as administrative expenses and are expensed when they are incurred. No allowance for credit losses has been recorded as of December 31, 2025, or 2024. If a participant ceases to make loan repayments and the Plan Administrator deems the participant loan to be in default, the participant loan balance is reduced, and a benefit payment is recorded.

<u>Valuation of Investments and Income Recognition</u>

The Plan's investments are stated at fair value. The fair value of mutual funds is determined using the quoted net asset value of the specified fund. The fair value of CSB Bancorp, Inc. common stock is determined based on a quoted market price. Cash equivalents are valued at cost, which approximates fair value.

The net appreciation (depreciation) in fair value of investments includes gain and loss on investments purchased and sold, as well as held during the year. Purchases and sales of investments are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date.

6. ------

**NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** (CONTINUED)

<u>Excess Contribution Payable</u>

Amounts payable to participants for contributions in excess of amounts allowed by the IRS are recorded as a liability with a corresponding reduction to contributions. There were no excess contributions on December 31, 2025, and 2024.

<u>Payment of Benefits</u>

Benefits are recorded when paid.

<u>Administrative Expenses</u>

Certain administrative functions are performed by officers and employees of the Bank. No such officer or employee receives compensation from the Plan. Certain other administrative expenses relating to participant record keeping, investment trust services, plan audit and Form 5500 preparation are paid directly by the Bank. Such costs amounted to $243,025 and $222,491 for the years ended December 31, 2025, and 2024, respectively.

**NOTE 3 - PLAN TERMINATION**

Although it has not expressed any intent to do so, the Bank has the right, under the Plan, to discontinue its contributions at any time and to terminate the Plan subject to the provisions of ERISA. In the event of termination of the Plan, participants will become 100 percent vested in their accounts.

**NOTE 4 - TAX STATUS**

Accounting principles generally accepted in the United States of America require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of December 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for years prior to 2022. On June 30, 2020, the Internal Revenue Service issued a letter to Retirement Direct LLC., provider of the Bank's Prototype Plan, that the form of Plan submitted was acceptable for use by employers for the benefit of their employees in accordance with applicable sections of the Internal Revenue Code. As a result, the Plan Administrator believes that the plan is designed and is currently being operated in compliance with the applicable requirements of the Internal Revenue Code.

**NOTE 5 – RELATED-PARTY TRANSACTIONS**

The Plan investments are administered by The Commercial & Savings Bank Trust Department (Trustee).

The Plan invests in the common stock of the Bank parent. Therefore, any transactions involving CSB Bancorp, Inc. common stock, including dividend income qualify as party-in-interest transactions. Other transactions which may be considered parties-in-interest transactions relate to normal Plan management and administrative services. Additionally, the expenses paid by the Bank on behalf of the Plan, as described in the Administrative Expenses section of Note 2, qualify as related-party transactions.

7. ------

**NOTE 6 – FAIR VALUE MEASUREMENTS**

The Plan provides disclosures about assets and liabilities carried at fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities and lowest priority to unobservable inputs. The three broad levels of the fair value hierarchy are described below:

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| | |
|:---|:---|
| Level I: | Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. |
| Level II:  | Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; inputs other than quoted prices that are observable for the asset or liability; inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level II input must be observable for substantially the full term of the asset or liability. |
| Level III:  | Inputs to the valuation methodology are unobservable and significant to the fair value measurement.  |

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

Following is a description of the valuation methodologies used for assets measured at fair value.

*Money Market Mutual Funds:* Valued at $1, as reported on deposit for the Plan at the Trustee and as reported on the securities exchange on which the Funds are traded.

*Common stock*: Valued at the closing price reported on the active market on which the individual securities are traded.

*Mutual funds*: Valued at the daily closing price as reported by the Fund. Mutual funds held by the Plan are open-end mutual funds that are registered with the SEC. These funds are required to publish their daily net asset value ("NAV") and to transact at that price. The mutual funds held by the Plan are deemed to be actively traded.

The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

8. ------

**NOTE 6 – FAIR VALUE MEASUREMENTS** (CONTINUED)

The following table sets forth by level, within the fair value hierarchy, the Plan's assets at fair value as of:

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **December 31, 2025** | **December 31, 2025** | **December 31, 2025** | **December 31, 2025** | **December 31, 2025** | **December 31, 2025** |
|  | **Level I** | **Level I** | **Level II** | **Level III** | **Total** | **Total** |
| Money Market Mutual Funds | $— | 1606156 | $— |  | $— | 1606156 |
| Mutual funds |  | 30826588 |  |  |  | 30826588 |
| Common Stock: |  |  |  |  |  |  |
| &nbsp;&nbsp;Financial |  | 6686982 |  |  |  | 6686982 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total assets at fair value | $— | 39119726 | $— | $— | $— | 39119726 |
|  | **December 31, 2024** | **December 31, 2024** | **December 31, 2024** | **December 31, 2024** | **December 31, 2024** | **December 31, 2024** |
|  | **Level I** | **Level I** | **Level II** | **Level III** | **Total** | **Total** |
| Money Market Mutual Funds | $— | 1456087 | $— |  | $— | 1456087 |
| Mutual funds |  | 26013755 |  |  |  | 26013755 |
| Common Stock: |  |  |  |  |  |  |
| &nbsp;&nbsp;Financial |  | 4650999 |  |  |  | 4650999 |
| &nbsp;&nbsp;&nbsp;&nbsp;Total assets at fair value | $— | 32120841 | $— | $— | $— | 32120841 |

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**NOTE 7 - FAIR VALUE OF FINANCIAL INSTRUMENTS**

The Plan discloses the estimated fair value of its financial instruments. Financial instruments are defined as cash, evidence of ownership interest in an entity, or a contract, which creates an obligation or right to receive or deliver cash or another financial instrument from/to a second entity on potentially favorable or unfavorable terms. Fair value is defined as the amount at which a financial instrument could be exchanged in a current transaction between willing parties other than in a forced liquidation or sale. If a quoted market price is available for a financial instrument, the estimated fair value would be calculated based upon the market price per trading unit of the instrument.

Participant-directed investments, employer profit sharing contributions receivable, notes receivable from participants, interest receivable, and cash and cash equivalents would be considered financial instruments. On December 31, 2025, and 2024, the participant directed investments are carried at fair value and the carrying amounts of the remaining financial instruments approximate fair value.

**NOTE 8 – RISKS AND UNCERTAINTIES**

The Plan invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect participants' account balances and the amounts reported in the Statement of Net Assets Available for Benefits. As of December 31, 2025, and 2024, 16.84% and 14.26% of the Plan's net assets were invested in shares of CSB Bancorp, Inc. common stock, respectively.

9. ------

SUPPLEMENTAL SCHEDULE

THE COMMERCIAL & SAVINGS BANK

401(k) RETIREMENT PLAN

SCHEDULE H, LINE 4i - SCHEDULE OF ASSETS HELD AT YEAR END

EMPLOYER IDENTIFICATION NUMBER 34-0159850

PLAN NUMBER - 002

DECEMBER 31, 2025

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| | | |
|:---|:---|:---|
|  | Description of investment, including maturity date, rate of interest, collateral or cost |  |
| Identity of issuer | Shares | Current Value |
| <u>Money Market Mutual Funds:</u> |  |  |
| &nbsp;&nbsp;&nbsp;Federated Government Obligations Fund | 1606156 | 1606156 |
| <u>Mutual Funds:</u> |  |  |
| &nbsp;&nbsp;&nbsp;Baird Core Plus Bond Inst | 69776 | 719388 |
| &nbsp;&nbsp;&nbsp;Baird Funds Short-Term Bd Fund Instl Class | 107687 | 1030561 |
| &nbsp;&nbsp;&nbsp;T Rowe Price Capital Appreciation | 103540 | 3699488 |
| &nbsp;&nbsp;&nbsp;T Rowe Price Growth Stock Fund | 58332 | 6314453 |
| &nbsp;&nbsp;&nbsp;Vanguard GNMA Fund Admiral | 105578 | 999819 |
| &nbsp;&nbsp;&nbsp;Vanguard 500 Index Fund Admiral | 7301 | 4612921 |
| &nbsp;&nbsp;&nbsp;Vanguard Emerging Markets | 8603 | 383764 |
| &nbsp;&nbsp;&nbsp;Vanguard Inflation-Protected Securities | 22225 | 510509 |
| &nbsp;&nbsp;&nbsp;Vanguard International Value Fund Investor | 57293 | 2361638 |
| &nbsp;&nbsp;&nbsp;Vanguard Mid-Cap Index Fund Admiral | 11372 | 4086819 |
| &nbsp;&nbsp;&nbsp;Vanguard Small Cap Growth Index Fund Admiral | 27607 | 2929708 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2020 INV | 506 | 13889 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2025 INV | 29802 | 594544 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2030 INV | 9102 | 385278 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2035 INV | 7928 | 217079 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2040 INV | 5617 | 280571 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2045 INV | 16221 | 563532 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2050 INV | 6901 | 409085 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2055 INV | 6989 | 462402 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2060 INV | 3739 | 227995 |
| &nbsp;&nbsp;&nbsp;Vanguard Target Retirement 2065 INV | 578 | 23145 |
|  |  | 30826588 |
| \*\*Participant loans | interest rate of 4.25% - 9.50%; maturing in years 2026 through 2030 | 171620 |
| \*\*Common Stock - CSB Bancorp, Inc. | 123833 | 6686982 |
| &nbsp;&nbsp;&nbsp;&nbsp;Cash and cash equivalents |  | 59298 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total |  | $39350644 |

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\*\*Denotes a party-in-interest

10. ------

**EXHIBITS INDEX**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 23 | [<u>Consent of Independent Registered Public Accounting Firm</u>](csbb-ex23.htm) |

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11. ------

**SIGNATURES**

*The Plan.* Pursuant to the requirements of the Securities Exchange Act of 1934, the trustees (or other persons who administer the employee benefit plan) have duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | |
|:---|:---|
|  | The Commercial & Savings Bank 401(k) Retirement Plan |
| DATE <br>June 18, 2026 | <u>/s/ Molly Mohr</u><br>Molly Mohr as Plan Administrator |

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12. ------

## Ex-23

**Exhibit 23**

&nbsp;&nbsp;![img86246052_0.gif](img86246052_0.gif)<br>

<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>

Trustees of The Commercial & Savings Bank 401(k) Retirement Plan

Millersburg, Ohio

We consent to the incorporation by reference in the Registration Statement No. 333-130082 on Form S-8 of CSB Bancorp, Inc. of our report dated June 18, 2026, relating to our audits of the financial statements and supplemental schedule, which appears in this Annual Report on Form 11-K of The Commercial & Savings Bank 401(k) Retirement Plan for the year ended December 31, 2025.

<u>/s/ S.R. Snodgrass, P.C.</u>

Cranberry Township, Pennsylvania

June 18, 2026

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