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Employee Benefits (Details - Reconciliation) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Retirement Benefits [Abstract] |  |  |
Projected benefit obligation, beginning of year | $ 15,952 | $ 22,280 |
Interest cost | 753 | 579 | $ 553
Assumption changes | (3) | (5,450) |
Actuarial (gain) loss | (271) | 85 |
Settlements | 0 | (716) |
Benefits paid | (954) | (826) |
Projected benefit obligation, end of year | 15,477 | 15,952 | 22,280
Fair value of plan assets, beginning of year | 18,768 | 26,098 |
Return on assets | 2,347 | (5,702) |
Employer contribution | 0 | 0 |
Expenses | (113) | (86) |
Settlements | 0 | (716) |
Benefits paid | (954) | (826) |
Fair value of plan assets, end of year | 20,048 | 18,768 | $ 26,098
Funded Status at end of year | $ 4,571 | $ 2,816 |

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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/exampleRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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