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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2019
Postemployment Benefits [Abstract] |
Summary of Change in Projected Benefit Obligation | The following tables summarize the SERP as of and for the year ended December 31, 2019:
Change in Projected Benefit Obligation |  |  |  |
Benefit obligation at beginning of year |  | $ | 9,038,825 |
Interest cost |  |  | 340,302 |
Actuarial (gain) loss |  |  | 712,728 |
Benefits paid |  |  | (367,989 | )
Benefit obligation at end of year |  | $ | 9,723,866 |
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 |
Summary of Change in Plan Assets |
Change in Plan Assets |  |  |  |
Fair value of plan assets at beginning of year |  | $ | — |
Employer contribution |  |  | 367,989 |
Benefits paid |  |  | (367,989 | )
Fair value of plan assets at end of year |  | $ | — |
Funded status |  | $ | (9,723,866 | )
Unrecognized net actuarial (gain) loss |  |  | 593,326 |
Cumulative employer contributions in excess of the net periodic pension cost |  | $ | (9,130,540 | )
|  | 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 | )
Summary of Amounts Recognized in Statement of Financial Position |
Amounts Recognized in the Statement of Financial Position |
Current liabilities |  |  | (493,735 | )
Noncurrent liabilities |  |  | (9,230,131 | )
Net amount recognized |  | $ | (9,723,866 | )
|  | 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 | )
Summary of Amounts Recognized in Accumulated Other Comprehensive Income |
Amounts Recognized in Accumulated Other Comprehensive Income |
Net actuarial loss (gain) |  | $ | 593,326 |
Total (before tax effects) |  | $ | 593,326 |
|  | Pension Plan |  |  | SERP |
Amounts Recognized in Accumulated Other Comprehensive Income |  |  |  |  |
Net actuarial loss (gain) |  | $ | — |  |  | $ | (119,402 | )
Total (before tax effects) |  | $ | — |  |  | $ | (119,402 | )
Summary of Information for Pension Plans With Accumulated Benefit Obligation in Excess of Plan Assets |
Information for Pension Plans about Benefit Obligation and Plan Assets |
Projected benefit obligation |  | $ | 9,723,866 |
Accumulated benefit obligation |  | $ | 9,723,866 |
|  | 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 |
Summary of Weighted-Average Assumptions for Disclosure |
Weighted-average assumptions for Disclosure |  |  |  |
Discount rate |  |  | 2.95 | %
Mortality table |  |  | Pri-2012 |
Mortality improvement scale |  |  | MP-2019 |
|  | Pension Plan |  |  | SERP |
Weighted-average assumptions for Disclosure |  |  |  |  |  |  |  |
Discount rate |  |  | N/A |  |  |  | 4.00 | %
Summary of Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income |
Net periodic benefit cost |  |  |  |
Interest cost |  | $ | 340,302 |
Net periodic benefit cost |  | $ | 340,302 |
|  | 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 |
Summary of Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |
Net actuarial (gain) loss |  | $ | 712,728 |
Total recognized in other comprehensive income (before tax effects) |  | $ | 712,728 |
Total recognized in net cost and other comprehensive income (before tax effects) |  | $ | 1,053,030 |
|  | 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 | )
Summary of Amounts Expected to be Recognized in Net Periodic Cost in Coming Year |
Amounts Expected to be Recognized in Net Periodic Cost in the Coming Year |
(Gain) loss recognition |  | $ | — |
Prior service cost recognition |  | $ | — |
Net initial obligation (asset) recognition |  | $ | — |
|  | 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 |  |  | $ | — |
Summary of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost |
Weighted-average assumptions used to determine Net Periodic Benefit Cost |
Discount rate |  |  | 4.00 | %
Corridor |  |  | 10.00 | %
Average future working lifetime |  |  | 6.46 |
Mortality table |  |  | RP-2014 |
Mortality improvement scale |  |  | MP-2018 |
|  | 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 | %
Summary of Estimated Future Benefit Payments |
Estimated Future Benefit Payments |  |  |  |
2020 |  | $ | 493,735 |
2021 |  | $ | 526,686 |
2022 |  | $ | 525,699 |
2023 |  | $ | 536,247 |
2024 |  | $ | 558,823 |
2025-2029 |  | $ | 2,871,799 |
Summary of Estimated Contributions |
Contributions |  |  |  |
Estimated contributions for 2020 |  | $ | 493,735 |

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