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Employee and Director Benefit Programs (Tables)

12 Months Ended

Dec. 31, 2022

Employee and Director Benefit Programs

Change in accumulated benefit obligation

(Dollars in thousands)
		2022				2021
Benefit obligation at beginning of period		$	5,011				4,870
Service cost			325				359
Interest cost			63				70
Benefits paid			(289	)			(288	)
Benefit obligation at end of period		$	5,110				5,011

Amounts recognized in the Consolidated Balance Sheet

(Dollars in thousands)
		2022				2021
Benefit obligation		$	5,110				5,011
Fair value of plan assets			-				-

(Dollars in thousands)
		2022				2021
Funded status		$	(5,110	)			(5,011	)
Unrecognized prior service cost/benefit			-				-
Unrecognized net actuarial loss			-				-
Net amount recognized		$	(5,110	)			(5,011	)
Unfunded accrued liability		$	(5,110	)			(5,011	)
Intangible assets			-				-
Net amount recognized		$	(5,110	)			(5,011	)

Schedule of net benefit costs

(Dollars in thousands)
		2022				2021				2020
Service cost		$	325				359				359
Interest cost			63				70				70
Net periodic cost		$	388				429				429
Weighted average discount rate assumption used to determine benefit obligation			5.50	%			5.50	%			5.49	%

Schedule of expected benefit payments

(Dollars in thousands)
Year ending December 31,
2023		$	329
2024		$	353
2025		$	370
2026		$	368
2027		$	494
Thereafter		$	8,358

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Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
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- Definition

Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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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.

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