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Comprehensive Income (Tables) | 9 Months Ended
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Sep. 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 nine month periods ended September 30, 2024 and 2023:
Schedule of Comprehensive Income (Loss)
| Three Months Ended September 30 |  | Nine Months Ended September 30
|  |  | Tax |  |  |  |  |  | Tax |  |
| Before-Tax |  | (Expense) |  | Net-of-Tax |  | Before-Tax |  | (Expense) |  | Net-of-Tax
| Amount |  | Benefit |  | Amount |  | Amount |  | Benefit |  | Amount
2024 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Gain on Securities Available-for-Sale Arising During the Period | $ | 12,505 |  |  | $ | (3,223) |  |  | $ | 9,282 |  |  | $ | 11,457 |  |  | $ | (2,954) |  |  | $ | 8,503 |
Net Unrealized (Loss) on Cash Flow Swap | (4,667) |  |  | 1,203 |  |  | (3,464) |  |  | (766) |  |  | 197 |  |  | (569) |
Reclassification of Net Unrealized (Loss) on Cash Flow Hedge Agreements to Interest Expense | (196) |  |  | 50 |  |  | (146) |  |  | (624) |  |  | 161 |  |  | (463) |
Amortization of Net Retirement Plan Actuarial (Gain) | (78) |  |  | 20 |  |  | (58) |  |  | (235) |  |  | 61 |  |  | (174) |
Amortization of Net Retirement Plan Prior Service Cost | 67 |  |  | (17) |  |  | 50 |  |  | 204 |  |  | (53) |  |  | 151 |
Other Comprehensive Income | $ | 7,631 |  |  | $ | (1,967) |  |  | $ | 5,664 |  |  | $ | 10,036 |  |  | $ | (2,588) |  |  | $ | 7,448 |
2023 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding (Loss) on Securities Available-for-Sale Arising During the Period | $ | (7,796) |  |  | $ | 2,010 |  |  | $ | (5,786) |  |  | $ | (4,763) |  |  | $ | 1,227 |  |  | $ | (3,536) |
Net Unrealized Gain on Cash Flow Swap | 846 |  |  | (221) |  |  | 625 |  |  | 125 |  |  | (34) |  |  | 91 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | 242 |  |  | (61) |  |  | 181 |  |  | 660 |  |  | (169) |  |  | 491 |
Amortization of Net Retirement Plan Actuarial (Gain) | (40) |  |  | 10 |  |  | (30) |  |  | (121) |  |  | 31 |  |  | (90) |
Amortization of Net Retirement Plan Prior Service Cost | 51 |  |  | (12) |  |  | 39 |  |  | 154 |  |  | (39) |  |  | 115 |
Other Comprehensive (Loss) | $ | (6,697) |  |  | $ | 1,726 |  |  | $ | (4,971) |  |  | $ | (3,945) |  |  | $ | 1,016 |  |  | $ | (2,929) |
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: |  |  |  |  |  |  |  |  |
June 30, 2024 | $ | (32,427) |  |  | $ | 4,289 |  |  | $ | (2,955) |  |  | $ | (539) |  |  | $ | (31,632) |
Other comprehensive income or loss before reclassifications | 9,282 |  |  | (3,464) |  |  | — |  |  | — |  |  | 5,818 |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (146) |  |  | (58) |  |  | 50 |  |  | (154) |
Net current-period other comprehensive income or loss | 9,282 |  |  | (3,610) |  |  | (58) |  |  | 50 |  |  | 5,664 |
September 30, 2024 | $ | (23,145) |  |  | $ | 679 |  |  | $ | (3,013) |  |  | $ | (489) |  |  | $ | (25,968) |
June 30, 2023 | $ | (46,591) |  |  | $ | 3,830 |  |  | $ | (4,527) |  |  | $ | (325) |  |  | $ | (47,613) |
Other comprehensive income or loss before reclassifications | (5,786) |  |  | 625 |  |  | — |  |  | — |  |  | (5,161) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 181 |  |  | (30) |  |  | 39 |  |  | 190 |
Net current-period other comprehensive income or loss | (5,786) |  |  | 806 |  |  | (30) |  |  | 39 |  |  | (4,971) |
September 30, 2023 | $ | (52,377) |  |  | $ | 4,636 |  |  | $ | (4,557) |  |  | $ | (286) |  |  | $ | (52,584) |
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 | 8,503 |  |  | (569) |  |  | — |  |  | — |  |  | 7,934 |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | (463) |  |  | (174) |  |  | 151 |  |  | (486) |
Net current-period other comprehensive income or loss | 8,503 |  |  | (1,032) |  |  | (174) |  |  | 151 |  |  | 7,448 |
September 30, 2024 | $ | (23,145) |  |  | $ | 679 |  |  | $ | (3,013) |  |  | $ | (489) |  |  | $ | (25,968) |
December 31, 2022 | $ | (48,841) |  |  | $ | 4,054 |  |  | $ | (4,467) |  |  | $ | (401) |  |  | $ | (49,655) |
Other comprehensive income or loss before reclassifications | (3,536) |  |  | 91 |  |  | — |  |  | — |  |  | (3,445) |
Amounts reclassified from accumulated other comprehensive income or loss | — |  |  | 491 |  |  | (90) |  |  | 115 |  |  | 516 |
Net current-period other comprehensive income or loss | (3,536) |  |  | 582 |  |  | (90) |  |  | 115 |  |  | (2,929) |
September 30, 2023 | $ | (52,377) |  |  | $ | 4,636 |  |  | $ | (4,557) |  |  | $ | (286) |  |  | $ | (52,584) |
(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: |  |  |  |
September 30, 2024 |  |  |  |
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements to Interest Expense |  | $ | 196 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (67) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 78 |  | (1) | Salaries and Employee Benefits
|  | 207 |  |  | Total before Tax
|  | (53) |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | 154 |  |  | Net of Tax
September 30, 2023 |  |  |  |
Reclassification of Net Unrealized (Gain) on Cash Flow Hedge Agreements to Interest Expense |  | $ | (242) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (51) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 40 |  | (1) | Salaries and Employee Benefits
|  | (253) |  |  | Total before Tax
|  | 63 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (190) |  |  | Net of Tax
For the Year-to-date periods ended: |  |  |  |
September 30, 2024 |  |  |  |
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements to Interest Expense |  | $ | 624 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (204) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 235 |  | (1) | Salaries and Employee Benefits
|  | 655 |  |  | Total before Tax
|  | (169) |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | 486 |  |  | Net of Tax
September 30, 2023 |  |  |  |
Reclassification of Net Unrealized (Gain) on Cash Flow Hedge Agreements to Interest Expense |  | $ | (660) |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (154) |  | (1) | Salaries and Employee Benefits
Actuarial gain |  | 121 |  | (1) | Salaries and Employee Benefits
|  | (693) |  |  | Total before Tax
|  | 177 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (516) |  |  | 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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