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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
Postemployment Benefits [Abstract] |
Summary of Change in Projected Benefit Obligation | The following tables summarize the Pension Plan and SERP as of and for the year ended December 31, 2018:
|  | Pension Plan |  |  | SERP |
Change in Projected Benefit Obligation |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 52,197,520 |  |  | $ | 9,616,702 |
Interest cost |  |  | 28,282 |  |  |  | 319,143 |
Actuarial (gain) loss |  |  | 77,121 |  |  |  | (540,666 | )
Settlements |  |  | (52,057,333 | ) |  |  | — |
Benefits paid |  |  | (245,590 | ) |  |  | (356,354 | )
Benefit obligation at end of year |  | $ | — |  |  | $ | 9,038,825 |
The following tables summarize the Pension Plan, SERP and Postretirement Benefits as of December 31, 2017:
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Change in Projected Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 87,861,806 |  |  | $ | 8,751,848 |  |  | $ | 1,756,423 |
Service cost |  |  | — |  |  |  | — |  |  |  | 11,860 |
Interest cost |  |  | 2,958,903 |  |  |  | 340,262 |  |  |  | 26,269 |
Amendments |  |  | — |  |  |  | — |  |  |  | (1,678,920 | )
Actuarial (gain) loss |  |  | (2,426,328 | ) |  |  | 836,680 |  |  |  | (67,772 | )
Settlements |  |  | (33,447,301 | ) |  |  | — |  |  |  | — |
Benefits paid |  |  | (2,749,560 | ) |  |  | (312,088 | ) |  |  | (47,860 | )
Benefit obligation at end of year |  | $ | 52,197,520 |  |  | $ | 9,616,702 |  |  | $ | — |
Summary of Change in Plan Assets |
|  | Pension Plan |  |  | SERP |
Change in Plan Assets |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 52,203,372 |  |  | $ | — |
Actual return on plan assets |  |  | (113,981 | ) |  |  | — |
Employer contribution |  |  | 213,532 |  |  |  | 356,354 |
Settlements |  |  | (52,057,333 | ) |  |  | — |
Benefits paid |  |  | (245,590 | ) |  |  | (356,354 | )
Fair value of plan assets at end of year |  | $ | — |  |  | $ | — |
Funded status |  | $ | — |  |  | $ | (9,038,825 | )
Unrecognized net actuarial (gain) loss |  |  | — |  |  |  | (119,402 | )
Cumulative employer contributions in excess of the net periodic pension cost |  | $ | — |  |  | $ | (9,158,227 | )
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 83,868,508 |  |  | $ | — |  |  | $ | — |
Actual return on plan assets |  |  | 4,531,725 |  |  |  | — |  |  |  | — |
Employer contribution |  |  | — |  |  |  | 312,088 |  |  |  | 47,860 |
Settlements |  |  | (33,447,301 | ) |  |  | — |  |  |  | — |
Benefits paid |  |  | (2,749,560 | ) |  |  | (312,088 | ) |  |  | (47,860 | )
Fair value of plan assets at end of year |  | $ | 52,203,372 |  |  | $ | — |  |  | $ | — |
Funded status |  | $ | 5,852 |  |  | $ | (9,616,702 | ) |  | $ | — |
Unrecognized net actuarial (gain) loss |  |  | (992,724 | ) |  |  | 421,264 |  |  |  | — |
Cumulative employer contributions in excess of the net periodic pension cost |  | $ | (986,872 | ) |  | $ | (9,195,438 | ) |  | $ | — |
Summary of Amounts Recognized in Statement of Financial Position |
|  | Pension Plan |  |  | SERP |
Amounts Recognized in the Statement of Financial Position |  |  |  |  |
Current liabilities |  | $ | — |  |  |  | (512,786 | )
Noncurrent liabilities |  |  | — |  |  |  | (8,526,039 | )
Net amount recognized |  | $ | — |  |  | $ | (9,038,825 | )
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Amounts Recognized in the Statement of Financial Position |  |  |  |  |  |  |  |  |
Noncurrent assets |  | $ | 5,852 |  |  | $ | — |  |  | $ | — |
Current liabilities |  |  | — |  |  |  | (505,169 | ) |  |  | — |
Noncurrent liabilities |  |  | — |  |  |  | (9,111,533 | ) |  |  | — |
Net amount recognized |  | $ | 5,852 |  |  | $ | (9,616,702 | ) |  | $ | — |
Summary of Amounts Recognized in Accumulated Other Comprehensive Income |
|  | Pension Plan |  |  | SERP |
Amounts Recognized in Accumulated Other Comprehensive Income |  |  |  |  |
Net actuarial loss (gain) |  | $ | — |  |  | $ | (119,402 | )
Total (before tax effects) |  | $ | — |  |  | $ | (119,402 | )
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Amounts Recognized in Accumulated Other Comprehensive Income |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss (gain) |  | $ | (992,724 | ) |  | $ | 421,264 |  |  | $ | — |
Total (before tax effects) |  | $ | (992,724 | ) |  | $ | 421,264 |  |  | $ | — |
Summary of Information for Pension Plans With Accumulated Benefit Obligation in Excess of Plan Assets |
|  | Pension Plan |  |  | SERP |
Information for Pension Plans with an Accumulated Benefit Obligation in excess of Plan Assets |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | — |  |  | $ | 9,038,825 |
Accumulated benefit obligation |  | $ | — |  |  | $ | 9,038,825 |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Information for Pension Plans with an Accumulated Benefit Obligation in excess of Plan Assets |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | 52,197,520 |  |  | $ | 9,616,702 |  |  | $ | — |
Accumulated benefit obligation |  | $ | 52,197,520 |  |  | $ | 9,616,702 |  |  | $ | — |
Fair value of plan assets |  | $ | 52,203,372 |  |  | $ | — |  |  | $ | — |
Summary of Weighted-Average Assumptions for Disclosure |
|  | Pension Plan |  |  | SERP |
Weighted-average assumptions for Disclosure |  |  |  |  |  |  |  |
Discount rate |  |  | N/A |  |  |  | 4.00% |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Weighted-average assumptions for Disclosure |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 1.80 | % |  |  | 3.35 | % |  |  | 3.75 | %
Summary of Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income |
|  | Pension Plan |  |  | SERP |
Net periodic benefit cost |  |  |  |  |  |  |  |
Interest cost |  | $ | 28,282 |  |  | $ | 319,143 |
Recognized actuarial (gain) loss due to settlements |  |  | (801,622 | ) |  |  | — |
Net periodic benefit cost |  | $ | (773,340 | ) |  | $ | 319,143 |
Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | — |  |  | $ | — |  |  | $ | 11,860 |
Interest cost |  |  | 2,958,903 |  |  |  | 340,262 |  |  |  | 26,269 |
Expected return on plan assets |  |  | (3,562,150 | ) |  |  | — |  |  |  | — |
Recognized actuarial (gain) loss |  |  | — |  |  |  | — |  |  |  | (2,079 | )
Curtailment charge (credit) |  |  | — |  |  |  | — |  |  |  | (1,678,920 | )
Recognized actuarial (gain) loss due to settlements |  |  | (636,121 | ) |  |  | — |  |  |  | (169,089 | )
Net periodic benefit cost |  | $ | (1,239,368 | ) |  | $ | 340,262 |  |  | $ | (1,811,959 | )
Summary of Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |
|  | Pension Plan |  |  | SERP |
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |  |  |  |  |  |  |  |
Net actuarial (gain) loss |  | $ | 191,102 |  |  | $ | (540,666 | )
Recognized actuarial (gain) loss due to settlements |  |  | 801,622 |  |  |  | — |
Total recognized in other comprehensive income (before tax effects) |  | $ | 992,724 |  |  | $ | (540,666 | )
Total recognized in net benefit cost and other comprehensive income (before tax effects) |  | $ | 219,384 |  |  | $ | (221,523 | )
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial (gain) loss |  | $ | (3,395,903 | ) |  | $ | 836,680 |  |  | $ | (67,772 | )
Recognized actuarial (gain) loss |  |  | — |  |  |  | — |  |  |  | 2,079 |
Prior service cost (credit) |  |  | — |  |  |  | — |  |  |  | (1,678,920 | )
Prior service cost (credit) due to curtailment |  |  | — |  |  |  | — |  |  |  | 1,678,920 |
Recognized actuarial (gain) loss due to settlements |  |  | 636,121 |  |  |  | — |  |  |  | 169,089 |
Total recognized in other comprehensive income (before tax effects) |  | $ | (2,759,782 | ) |  | $ | 836,680 |  |  | $ | 103,396 |
Total recognized in net benefit cost and other comprehensive income (before tax effects) |  | $ | (3,999,150 | ) |  | $ | 1,176,942 |  |  | $ | (1,708,563 | )
Summary of Amounts Expected to be Recognized in Net Periodic Cost in Coming Year |
|  | Pension Plan |  |  | SERP |
Amounts Expected to be Recognized in Net Periodic Cost in the Coming Year |  |  |  |  |  |  |  |
(Gain) loss recognition |  |  | N/A |  |  | $ | — |
Prior service cost recognition |  |  | N/A |  |  | $ | — |
Net initial obligation (asset) recognition |  |  | N/A |  |  | $ | — |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Amounts Expected to be Recognized in Net Periodic Cost in the Coming Year |  |  |  |  |  |  |  |  |  |  |  |
(Gain) loss recognition |  | $ | (992,724 | ) |  | $ | — |  |  | $ | — |
Prior service cost recognition |  | $ | — |  |  | $ | — |  |  | $ | — |
Net initial obligation (asset) recognition |  | $ | — |  |  | $ | — |  |  | $ | — |
Summary of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost |
|  | Pension Plan |  | SERP
Weighted-average assumptions used to determine Net Periodic Benefit Cost |  |  |  |  |  |  |  |
Discount rate |  |  | 1.80 | % |  |  | 3.35 | %
Expected return on plan assets |  |  | 0.00 | % |  |  | N/A |
Corridor |  |  | 10.00 | % |  |  | 10.00 | %
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Weighted-average assumptions used to determine Net Periodic Benefit Cost |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.59 | % |  |  | 3.80 | % |  |  | 4.00 | %
Expected return on plan assets |  |  | 7.00 | % |  |  | N/A |  |  |  | N/A |
Corridor |  |  | 10.00 | % |  |  | 10.00 | % |  |  | 10.00 | %
Summary of Estimated Future Benefit Payments |
Estimated Future Benefit Payments |  |  |  |  |  |  |  |
2019 |  |  | N/A |  |  | $ | 512,786 |
2020 |  |  | N/A |  |  | $ | 509,653 |
2021 |  |  | N/A |  |  | $ | 536,643 |
2022 |  |  | N/A |  |  | $ | 535,013 |
2023 |  |  | N/A |  |  | $ | 545,087 |
2024-2028 |  |  | N/A |  |  | $ | 2,905,547 |
Summary of Estimated Contributions |
|  | Pension Plan |  |  | SERP |
Contributions |  |  |  |  |  |  |  |
Estimated contributions for 2019 |  |  | N/A |  |  | $ | 512,786 |
Summary of Weighted-Average Assets Allocation |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Weighted-Average Assets Allocation |  |  |  |  |  |  |  |  |  |  |  |
Fixed income |  |  | 65.40 | % |  |  | N/A |  |  |  | N/A |
Cash equivalents |  |  | 34.60 | % |  |  | N/A |  |  |  | N/A |
Total |  |  | 100.00 | % |  |  | N/A |  |  |  | N/A |
Schedule of Asset Category |
|  | Pension Plan |  |  | SERP |  |  | Postretirement Benefits |
Asset Category (all Level 1) |  |  |  |  |  |  |  |  |  |  |  |
Fixed income funds |  |  | 34,141,339 |  |  |  | N/A |  |  |  | N/A |
Money market funds |  |  | 18,062,033 |  |  |  | N/A |  |  |  | N/A |
Total |  |  | 52,203,372 |  |  |  | N/A |  |  |  | N/A |

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