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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2025

Retirement Benefits [Abstract]

Schedule of Reconciliation of Benefit Obligation

The following table reconciles the beginning and ending balances of the SERP’s benefit obligation, as computed by the Company’s independent actuarial consultants:

($ in thousands)						2025						2024						2023
Change in benefit obligation
Benefit obligation at beginning of year						$	3,151					$	3,352					$	3,521
Service cost						—						—						—
Interest cost						160						151						158
Actuarial loss (gain)						102						(111)						(86)
Benefits paid						(241)						(241)						(241)
Accumulated benefit obligation at end of year						3,172						3,151						3,352
Plan assets						—						—						—
Funded status at end of year						$	(3,172)					$	(3,151)					$	(3,352)

Schedule of Amounts Recognized in Other Comprehensive Income

The following table presents information regarding the amounts recognized in AOCI at December 31, 2025 and 2024, as it relates to the SERP:

($ in thousands)						2025						2024
Net (loss) gain						$	(102)					$	111
Prior service cost						—						—
Amount recognized in AOCI before tax effect						(102)						111
Tax benefit (expense)						23						(26)
Net amount recognized as (decrease) increase to AOCI						$	(79)					$	85

Schedule of Reconciliation of Balances in AOCI

The following table reconciles the beginning and ending balances of AOCI at December 31, 2025 and 2024, as it relates to the SERP:

($ in thousands)						2025						2024
Accumulated other comprehensive income (loss) at beginning of fiscal year						$	85					$	(77)
Net (loss) gain arising during period						(102)						111
Prior service cost						—						—
Amortization of unrecognized actuarial (loss) gain						(111)						100
Amortization of prior service cost and transition obligation						—						—
Tax benefit (expense) related to changes during the year, net						49						(49)
Accumulated other comprehensive (loss) income at end of fiscal year						$	(79)					$	85

Schedule of Reconciliation of Prepaid Pension Costs

The following table reconciles the beginning and ending balances of the prepaid pension cost related to the SERP:

($ in thousands)						2025						2024
Accrued liability as of beginning of fiscal year						$	(3,261)					$	(3,251)
Net periodic pension cost for fiscal year						(49)						(251)
Benefits paid						241						241
Accrued liability as of end of fiscal year						$	(3,069)					$	(3,261)

Schedule of Net Pension Costs

Net pension cost for the SERP included the following components for the years ended December 31, 2025, 2024, and 2023:

($ in thousands)						2025						2024						2023
Service cost – benefits earned during the period						$	—					$	—					$	—
Interest cost on projected benefit obligation						160						151						158
Amortization of net actuarial (loss) gain						(111)						100						(1,737)
Net periodic pension cost (income)						$	49					$	251					$	(1,579)

Schedule of Expected Benefit Payments

The following table is an estimate of the benefits that will be paid in accordance with the SERP for each of the five calendar years ending December 31, 2030 and thereafter:

($ in thousands)						Estimated benefit payments
2026						$	286
2027						305
2028						396
2029						289
2030						281
2031-2035						1,270

Schedule of Assumptions Used in Determining Actuarial Information

The following assumptions were used in determining the actuarial information for the SERP for the years ended December 31, 2025, 2024, and 2023:

						2025						2024						2023
Discount rate used to determine net periodic pension cost						5.31		%				4.68		%				4.90		%
Discount rate used to calculate end of year liability disclosures						4.89		%				5.31		%				4.68		%

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