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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2025
Accumulated Other Comprehensive Loss [Abstract] |
Accumulated Other Comprehensive Loss | Note 8 – Accumulated Other Comprehensive Loss The following tables present the changes in accumulated other comprehensive loss by component, net of tax, for the three and nine months ended September 30, 2025 and 2024 (in thousands):
|  | Three months ended September 30, 2025 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of June 30, 2025 |  | $ | (23,111 | ) |  | $ | (304 | ) |  | $ | 2,389 |  |  | $ | (21,026 | )
Other comprehensive income before reclassifications (net of tax) |  |  | 6,609 |  |  |  | - |  |  |  | 485 |  |  |  | 7,094 |
Amounts reclassified from accumulated other Comprehensive loss (net of tax) |  |  | - |  |  |  | - |  |  |  | (718 | ) |  |  | (718 | )
Net current period other comprehensive income (loss) |  |  | 6,609 |  |  |  | - |  |  |  | (233 | ) |  |  | 6,376 |
Balance as of September 30, 2025 |  | $ | (16,502 | ) |  | $ | (304 | ) |  | $ | 2,156 |  |  | $ | (14,650 | )
|  | Nine months ended September 30, 2025 |
Balance as of December 31, 2024 |  | $ | (26,564 | ) |  | $ | (304 | ) |  | $ | 3,347 |  |  | $ | (23,521 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 10,062 |  |  |  | - |  |  |  | (95 | ) |  |  | 9,967 |
Amounts reclassified from accumulated other comprehensive loss (net of tax) |  |  | - |  |  |  | - |  |  |  | (1,096 | ) |  |  | (1,096 | )
Net current period other comprehensive income (loss) |  |  | 10,062 |  |  |  | - |  |  |  | (1,191 | ) |  |  | 8,871 |
Balance as of September 30, 2025 |  | $ | (16,502 | ) |  | $ | (304 | ) |  | $ | 2,156 |  |  | $ | (14,650 | )
|  | Three months ended September 30, 2024 |
Balance as of June 30, 2024 |  | $ | (29,158 | ) |  | $ | (959 | ) |  | $ | 4,185 |  |  | $ | (25,932 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 8,170 |  |  |  | - |  |  |  | (657 | ) |  |  | 7,513 |
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | - |  |  |  | 6 |  |  |  | (503 | ) |  |  | (497 | )
Net current period other comprehensive income (loss) |  |  | 8,170 |  |  |  | 6 |  |  |  | (1,160 | ) |  |  | 7,016 |
Balance as of September 30, 2024 |  | $ | (20,988 | ) |  | $ | (953 | ) |  | $ | 3,025 |  |  | $ | (18,916 | )
|  | Nine months ended September 30, 2024 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of December 31, 2023 |  | $ | (28,238 | ) |  | $ | (972 | ) |  | $ | 4,299 |  |  | $ | (24,911 | )
Other comprehensive income before reclassifications (net of tax) |  |  | 7,250 |  |  |  | - |  |  |  | 230 |  |  |  | 7,480 |
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | - |  |  |  | 19 |  |  |  | (1,504 | ) |  |  | (1,485 | )
Net current period other comprehensive income (loss) |  |  | 7,250 |  |  |  | 19 |  |  |  | (1,274 | ) |  |  | 5,995 |
Balance as of September 30, 2024 |  | $ | (20,988 | ) |  | $ | (953 | ) |  | $ | 3,025 |  |  | $ | (18,916 | )
(a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive loss for the three and nine months ended September 30, 2025 and 2024 (in thousands):
Details about accumulated other comprehensive income (loss) |  | Amount reclassified from accumulated comprehensive income (loss) (a) |  | Affected line item in the Consolidated Statement of Income
|  | Three Months Ended September 30, |  |
|  | 2025 |  |  | 2024 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | - |  |  | $ | - |  | Available for sale securities gains, net
|  |  | - |  |  |  | - |  | Provision for income taxes
|  | $ | - |  |  | $ | - |  | Net of tax
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | - |  |  | $ | (8 | ) | Other expenses
|  |  | - |  |  |  | 2 |  | Provision for income taxes
|  | $ | - |  |  | $ | (6 | ) | Net of tax
Unrealized gain (loss) on interest rate swap |  | $ | 353 |  |  | $ | 636 |  | Interest expense
|  |  | (75 | ) |  |  | (133 | ) | Provision for income taxes
|  | $ | 278 |  |  | $ | 503 |  | Net of tax
Total reclassifications |  | $ | 278 |  |  | $ | 497 |  |
|  | Nine Months Ended September 30, |  |
|  | 2025 |  |  | 2024 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | - |  |  | $ | - |  | Available for sale securities gains, net
|  |  | - |  |  |  | - |  | Provision for income taxes
|  | $ | - |  |  | $ | - |  | Net of tax
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | - |  |  | $ | (24 | ) | Other expenses
|  |  | - |  |  |  | 5 |  | Provision for income taxes
|  | $ | - |  |  | $ | (19 | ) | Net of tax
Unrealized gain (loss) on interest rate swap |  | $ | 1,388 |  |  | $ | 1,904 |  | Interest expense
|  |  | (292 | ) |  |  | (400 | ) | Provision for income taxes
|  | $ | 1,096 |  |  | $ | 1,504 |  | Net of tax
Total reclassifications |  | $ | 1,096 |  |  | $ | 1,485 |  |
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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