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Comprehensive Income (Tables) | 6 Months Ended
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Jun. 30, 2024
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Comprehensive Income | The following table presents the components of other comprehensive income (loss) for the three and six month periods ended June 30, 2024 and 2023:
Schedule of Comprehensive Income (Loss)
| Three Months Ended June 30 |  | Six Months Ended June 30
|  |  | Tax |  |  |  |  |  | Tax |  |
| Before-Tax |  | (Expense) |  | Net-of-Tax |  | Before-Tax |  | Benefit |  | Net-of-Tax
| Amount |  | Benefit |  | Amount |  | Amount |  | (Expense) |  | Amount
2024 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Gain (Loss) on Securities Available-for-Sale Arising During the Period | $ | 1,014 |  |  | $ | (263) |  |  | $ | 751 |  |  | $ | (1,048) |  |  | $ | 269 |  |  | $ | (779) |
Net Unrealized Gain on Cash Flow Swap | 680 |  |  | (175) |  |  | 505 |  |  | 3,901 |  |  | (1,006) |  |  | 2,895 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | (215) |  |  | 56 |  |  | (159) |  |  | (428) |  |  | 111 |  |  | (317) |
Amortization of Net Retirement Plan Actuarial Gain | (91) |  |  | 25 |  |  | (66) |  |  | (157) |  |  | 41 |  |  | (116) |
Amortization of Net Retirement Plan Prior Service Cost | 68 |  |  | (17) |  |  | 51 |  |  | 137 |  |  | (36) |  |  | 101 |
Other Comprehensive Income | $ | 1,456 |  |  | $ | (374) |  |  | $ | 1,082 |  |  | $ | 2,405 |  |  | $ | (621) |  |  | $ | 1,784 |
2023 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding (Loss) Gain on Securities Available-for-Sale Arising During the Period | $ | (5,186) |  |  | $ | 1,337 |  |  | $ | (3,849) |  |  | $ | 3,033 |  |  | $ | (783) |  |  | $ | 2,250 |
Net Unrealized Gain (Loss) on Cash Flow Swap | 79 |  |  | (20) |  |  | 59 |  |  | (721) |  |  | 187 |  |  | (534) |
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements to Interest Expense | 220 |  |  | (57) |  |  | 163 |  |  | 418 |  |  | (108) |  |  | 310 |
Amortization of Net Retirement Plan Actuarial Gain | (56) |  |  | 14 |  |  | (42) |  |  | (81) |  |  | 21 |  |  | (60) |
Amortization of Net Retirement Plan Prior Service Cost | 51 |  |  | (12) |  |  | 39 |  |  | 103 |  |  | (27) |  |  | 76 |
Other Comprehensive (Loss) Income | $ | (4,892) |  |  | $ | 1,262 |  |  | $ | (3,630) |  |  | $ | 2,752 |  |  | $ | (710) |  |  | $ | 2,042 |
Changes in Accumulated Other Comprehensive Income By Component | The following table presents the changes in accumulated other comprehensive (loss) income by component:
Changes in Accumulated Other Comprehensive (Loss) Income by Component (1)
| Unrealized Loss on Available-for-Sale Securities |  | Unrealized Gain on Cash Flow Swap |  | Defined Benefit Plan Items |  | Total
|  |  | Net Actuarial Loss |  | Net Prior Service Cost |
For the quarter-to-date periods ended: |  |  |  |  |  |  |  |  |
March 31, 2024 | $ | (33,178) |  |  | $ | 3,943 |  |  | $ | (2,889) |  |  | $ | (590) |  |  | $ | (32,714) |
Other comprehensive income or loss before reclassifications | 751 |  |  | 505 |  |  | — |  |  | — |  |  | 1,256 |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (159) |  |  | (66) |  |  | 51 |  |  | (174) |
Net current-period other comprehensive income or loss | 751 |  |  | 346 |  |  | (66) |  |  | 51 |  |  | 1,082 |
June 30, 2024 | $ | (32,427) |  |  | $ | 4,289 |  |  | $ | (2,955) |  |  | $ | (539) |  |  | $ | (31,632) |
March 31, 2023 | $ | (42,742) |  |  | $ | 3,608 |  |  | $ | (4,485) |  |  | $ | (364) |  |  | $ | (43,983) |
Other comprehensive income or loss before reclassifications | (3,849) |  |  | 59 |  |  | — |  |  | — |  |  | (3,790) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 163 |  |  | (42) |  |  | 39 |  |  | 160 |
Net current-period other comprehensive income or loss | (3,849) |  |  | 222 |  |  | (42) |  |  | 39 |  |  | (3,630) |
June 30, 2023 | $ | (46,591) |  |  | $ | 3,830 |  |  | $ | (4,527) |  |  | $ | (325) |  |  | $ | (47,613) |
For the Year-To-Date periods ended: |  |  |  |  |  |  |  |  |
December 31, 2023 | $ | (31,648) |  |  | $ | 1,711 |  |  | $ | (2,839) |  |  | $ | (640) |  |  | $ | (33,416) |
Other comprehensive income or loss before reclassifications | (779) |  |  | 2,895 |  |  | — |  |  | — |  |  | 2,116 |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (317) |  |  | (116) |  |  | 101 |  |  | (332) |
Net current-period other comprehensive income or loss | (779) |  |  | 2,578 |  |  | (116) |  |  | 101 |  |  | 1,784 |
June 30, 2024 | $ | (32,427) |  |  | $ | 4,289 |  |  | $ | (2,955) |  |  | $ | (539) |  |  | $ | (31,632) |
December 31, 2022 | $ | (48,841) |  |  | $ | 4,054 |  |  | $ | (4,467) |  |  | $ | (401) |  |  | $ | (49,655) |
Other comprehensive income or loss before reclassifications | 2,250 |  |  | (534) |  |  | — |  |  | — |  |  | 1,716 |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 310 |  |  | (60) |  |  | 76 |  |  | 326 |
Net current-period other comprehensive income or loss | 2,250 |  |  | (224) |  |  | (60) |  |  | 76 |  |  | 2,042 |
June 30, 2023 | $ | (46,591) |  |  | $ | 3,830 |  |  | $ | (4,527) |  |  | $ | (325) |  |  | $ | (47,613) |
(1) All amounts are net of tax.
Reclassification out of Accumulated Other Comprehensive Income | The following table presents the reclassifications out of accumulated other comprehensive income or loss:
Reclassifications Out of Accumulated Other Comprehensive Income or Loss
Details about Accumulated Other Comprehensive Income or Loss Components |  | Amounts Reclassified from Accumulated Other Comprehensive Income or Loss |  | Affected Line Item in the Statement Where Net Income Is Presented
For the quarter-to-date periods ended: |  |  |  |
June 30, 2024 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 215 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (68) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 91 |  | (1) | Salaries and Employee Benefits
|  | 238 |  |  | Total before Tax
|  | (64) |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | 174 |  |  | Net of Tax
June 30, 2023 |  |  |  |
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements to Interest Expense |  | $ | (220) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (51) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 56 |  | (1) | Salaries and Employee Benefits
|  | (215) |  |  | Total before Tax
|  | 55 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (160) |  |  | Net of Tax
For the Year-to-date periods ended: |  |  |  |
June 30, 2024 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 428 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (137) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 157 |  | (1) | Salaries and Employee Benefits
|  | 448 |  |  | Total before Tax
|  | (116) |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | 332 |  |  | Net of Tax
June 30, 2023 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | (418) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (103) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 81 |  | (1) | Salaries and Employee Benefits
|  | (440) |  |  | Total before Tax
|  | 114 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (326) |  |  | Net of Tax
(1) These accumulated other comprehensive gain or loss components are included in the computation of net periodic pension cost.

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