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Employee Benefit Plans (Tables) | 6 Months Ended
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Jun. 30, 2024
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 six months ended June 30,
| 2024 |  | 2023
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 1,091,000 |  |  | $ | 1,050,000 |
Interest cost | — |  |  | 10,000 |
Benefits paid | (42,000) |  |  | (44,000) |
Benefit obligation at end of period | $ | 1,049,000 |  |  | $ | 1,016,000 |
Funded status |  |  |
Benefit obligation at end of period | $ | (1,049,000) |  |  | $ | (1,016,000) |
Unamortized gain | (384,000) |  |  | (345,000) |
Accrued benefit cost at end of period | $ | (1,433,000) |  |  | $ | (1,361,000) |
Schedule of Net Pension Costs | The following table sets forth the net periodic pension cost:
| For the six months ended June 30, | For the quarter ended June 30,
| 2024 | 2023 | 2024 | 2023
Components of net periodic benefit cost |  |  |  |
Interest cost | $ | — |  | $ | 10,000 |  | $ | — |  | $ | 5,000 |
Net periodic benefit cost | $ | — |  | $ | 10,000 |  | $ | — |  | $ | 5,000 |
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:
| June 30, 2024 | December 31, 2023 | June 30, 2023
Unamortized net actuarial gain | $ | 384,000 |  | $ | 384,000 |  | $ | 345,000 |
Deferred tax expense | (81,000) |  | (81,000) |  | (72,000) |
Net unrecognized postretirement benefits included in AOCI | $ | 303,000 |  | $ | 303,000 |  | $ | 273,000 |

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- 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
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- 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
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- 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
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