XML 42 R32.htm IDEA: XBRL DOCUMENT v3.23.3

Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2023

Retirement Benefits, Description [Abstract]

Schedule of Accumulated Postretirement 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,
			2023						2022
Change in benefit obligation
Benefit obligation at beginning of year			$	1,050,000					$	1,353,000
Interest cost			14,000						24,000
Benefits paid			(66,000)						(66,000)
Benefit obligation at end of period			$	998,000					$	1,311,000
Funded status
Benefit obligation at end of period			$	(998,000)					$	(1,311,000)
Unamortized gain			(345,000)						(133,000)
Accrued benefit cost at end of period			$	(1,343,000)					$	(1,444,000)

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,
			2023						2022			2023						2022
Components of net periodic benefit cost
Interest cost			$	14,000					$	24,000		$	4,000					$	7,000
Net periodic benefit cost			$	14,000					$	24,000		$	4,000					$	7,000

Schedule of Net Periodic Benefit Cost Not Yet Recognized

Amounts not yet reflected in net periodic benefit cost and included in AOCI are as follows:

			September 30, 2023			December 31, 2022			September 30, 2022
Unamortized net actuarial gain			$	345,000		$	345,000		$	133,000
Deferred tax expense			(72,000)			(72,000)			(28,000)
Net unrecognized postretirement benefits included in AOCI			$	273,000		$	273,000		$	105,000

X

- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Subparagraph (a)(b)(c)
-Paragraph 1
-SubTopic 20
-Topic 715
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ChangesInProjectedBenefitObligationsFairValueOfPlanAssetsAndFundedStatusOfPlanTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_GeneralDiscussionOfPensionAndOtherPostretirementBenefitsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (h)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

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://fasb.org/us-gaap/role/ref/legacyRef
-Topic 715
-SubTopic 20
-Subparagraph (j)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

+ Details

Name:	us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration