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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2020

Postemployment Benefits [Abstract]

Summary of Change in Projected Benefit Obligation

The SERP is summarized as follows:

		Year ended December 31,
		2019				2020
Change in Projected Benefit Obligation
Benefit obligation at beginning of year		$	9,038,825			$	9,723,866
Interest cost			340,302				279,778
Actuarial loss			712,728				1,345,943
Benefits paid			(367,989	)			(544,261	)
Benefit obligation at end of year		$	9,723,866			$	10,805,326

Summary of Change in Plan Assets

Change in Plan Assets
	Fair value of plan assets at beginning of year				$		—						$		—
	Employer contribution						367,989								544,261
	Benefits paid						(367,989		)						(544,261		)
	Fair value of plan assets at end of year				$		—						$		—
	Funded status				$		(9,723,866		)				$		(10,805,326		)
	Unrecognized net actuarial loss						593,326								1,939,269
	Cumulative employer contributions in excess of the net periodic pension cost				$		(9,130,540		)				$		(8,866,057		)

Summary of Amounts Recognized in Statement of Financial Position

Amounts Recognized in the Statement of Financial Position
Current liabilities		$	(493,735	)		$	(542,110	)
Noncurrent liabilities			(9,230,131	)			(10,263,216	)
Net amount recognized		$	(9,723,866	)		$	(10,805,326	)

Summary of Amounts Recognized in Accumulated Other Comprehensive Income

Amounts Recognized in Accumulated Other Comprehensive Income
Net actuarial loss		$	593,326			$	1,939,269
Total (before tax effects)		$	593,326			$	1,939,269

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			$	10,805,326
Accumulated benefit obligation		$	9,723,866			$	10,805,326

Summary of Weighted-Average Assumptions for Disclosure

Weighted-average assumptions for Disclosure
Discount rate			2.95	%			2.10	%
Mortality table			Pri-2012				Pri-2012 WC
Mortality improvement scale			MP-2019				MP-2020

Summary of Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income

Net periodic benefit cost
Interest cost		$	340,302			$	279,778
Net periodic benefit cost		$	340,302			$	279,778

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 loss		$	712,728			$	1,345,943
Total recognized in other comprehensive income (before tax effects)		$	712,728			$	1,345,943
Total recognized in net cost and other comprehensive income (before tax effects)		$	1,053,030			$	1,625,721

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		$	—			$	143,362
Prior service cost recognition		$	—			$	—
Net initial obligation (asset) recognition		$	—			$	—

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	%			2.95	%
Corridor			10.00	%			10.00	%
Average future working lifetime			6.46				6.48
Mortality table			RP-2014				Pri-2012
Mortality improvement scale			MP-2018				MP-2019

Summary of Estimated Future Benefit Payments

Summary of Estimated Contributions

Contributions
Estimated contributions for 2021						$	542,110

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