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Employee Benefit Plans (Tables)

3 Months Ended

Mar. 31, 2025

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 three months ended March 31,
			2025			2024
Change in benefit obligation
Benefit obligation at beginning of year			$	843,000		$	1,091,000
Interest cost			—			—
Benefits paid			(23,000)			(21,000)
Benefit obligation at end of period			$	820,000		$	1,070,000
Funded status
Benefit obligation at end of period			$	(820,000)		$	(1,070,000)
Unamortized gain			(363,000)			(384,000)
Accrued benefit cost at end of period			$	(1,183,000)		$	(1,454,000)

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:

			March 31, 2025			December 31, 2024			March 31, 2024
Unamortized net actuarial gain			$	363,000		$	363,000		$	384,000
Deferred tax expense			(76,000)			(76,000)			(81,000)
Net unrecognized postretirement benefits included in AOCI			$	287,000		$	287,000		$	303,000

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

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X

- References

No definition available.

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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://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

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