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EMPLOYEE BENEFIT PLANS | 3 Months Ended
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Mar. 31, 2026
Retirement Benefits [Abstract] |
EMPLOYEE BENEFIT PLANS | EMPLOYEE BENEFIT PLANS First Financial sponsors a non-contributory defined benefit pension plan which covers substantially all employees and uses a December 31 measurement date. Plan assets are primarily invested in fixed income and publicly traded equity mutual funds. The pension plan does not directly own any shares of First Financial common stock or any other First Financial security or product. First Financial made no cash contributions to the pension plan during the three months ended March 31, 2026 or the year ended December 31, 2025. Since the plan is fully funded, First Financial does not expect to make any contributions to the plan in 2026. As a result of the plan’s actuarial projections, First Financial recorded expense in the Company's Consolidated Statements of Income, as set forth in the following table:
|  |  |  | Three months ended
|  |  |  | March 31,
(Dollars in thousands) |  |  |  |  |  | 2026 |  | 2025
Service cost |  |  |  |  |  | $ | 2,825 |  |  | $ | 2,775 |
Interest cost |  |  |  |  |  | 1,525 |  |  | 1,425 |
Expected return on assets |  |  |  |  |  | (2,675) |  |  | (2,550) |
Net actuarial loss |  |  |  |  |  | 525 |  |  | 625 |
Net periodic benefit cost (income) |  |  |  |  |  | $ | 2,200 |  |  | $ | 2,275 |

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