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Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2017

Retirement Benefits, Description [Abstract]

Accumulated post-retirement benefit obligation and funded status

The following table sets forth the accumulated postretirement benefit obligation and funded status:

	At or for the nine months ended September 30,
	2017				2016
Change in benefit obligation
Benefit obligation at beginning of year	$	1,870,000			$	1,967,000
Interest cost	57,000				63,000
Benefits paid	(96,000		)		(90,000		)
Benefit obligation at end of period	$	1,831,000			$	1,940,000
Funded status
Benefit obligation at end of period	$	(1,831,000	)		$	(1,940,000	)
Unamortized loss	156,000				240,000
Accrued benefit cost at end of period	$	(1,675,000	)		$	(1,700,000	)

Schedule of net pension costs

The following table sets forth the net periodic pension cost:

	For the nine months ended September 30,							For the quarter ended September 30,
	2017				2016			2017				2016
Components of net periodic benefit cost
Interest cost	$	57,000			$	63,000		19,000				21,000
Net periodic benefit cost	$	57,000			$	63,000		$	19,000			$	21,000

Schedule of net periodic benefit cost not yet recognized

Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive income (loss) are as follows:

	September 30, 2017				December 31, 2016				September 30, 2016
Unamortized net actuarial loss	$	(156,000	)		$	(156,000	)		$	(240,000	)
Deferred tax benefit at 35%	54,000				54,000				84,000
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss)	$	(102,000	)		$	(102,000	)		$	(156,000	)

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- Definition

Tabular disclosure of change in accumulated post-retirement benefit obligation and funded status for the entity's postretirement benefit plans.

+ References

No definition available.

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- References

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X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

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X

- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

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