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(11) Employee Benefits (Details - Reconciliation) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Retirement Benefits [Abstract] |  |  |
Projected benefit obligation, beginning of year | $ 22,280 | $ 24,678 |
Projected benefit obligation, beginning of year | 579 | 553 | $ 693
Assumption changes | (5,450) | (1,074) |
Actuarial (gain) loss | 85 | (222) |
Settlements | (716) | (865) |
Benefits paid | (826) | (790) |
Projected benefit obligation, end of year | 15,952 | 22,280 | 24,678
Fair value of plan assets, beginning of year | 26,098 | 18,165 |
Return on assets | (5,702) | 8,703 |
Employer contribution | 0 | 1,124 |
Expenses | (86) | (239) |
Settlements | (716) | (865) |
Benefits paid | (826) | (790) |
Fair value of plan assets, end of year | 18,768 | 26,098 | $ 18,165
Funded Status at end of year | $ 2,816 | $ 3,818 |

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- Definition Amount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 + Details
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