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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2021
Postemployment Benefits [Abstract] |
Summary of Change in Projected Benefit Obligation | The SERP is summarized as follows:
|  | Year ended December 31, |
|  | 2020 |  |  | 2021 |
Change in Projected Benefit Obligation |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 9,723,866 |  |  | $ | 10,805,326 |
Interest cost |  |  | 279,778 |  |  |  | 222,849 |
Actuarial (gain) loss |  |  | 1,345,943 |  |  |  | (348,736 | )
Benefits paid |  |  | (544,261 | ) |  |  | (491,622 | )
Benefit obligation at end of year |  | $ | 10,805,326 |  |  | $ | 10,187,817 |
Summary of Change in Plan Assets |
Change in Plan Assets |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | — |  |  | $ | — |
Employer contribution |  |  | 544,261 |  |  |  | 491,622 |
Benefits paid |  |  | (544,261 | ) |  |  | (491,622 | )
Fair value of plan assets at end of year |  | $ | — |  |  | $ | — |
Funded status |  | $ | (10,805,326 | ) |  | $ | (10,187,817 | )
Unrecognized net actuarial loss |  |  | 1,939,269 |  |  |  | 1,418,856 |
Cumulative employer contributions in excess of the net periodic pension cost |  | $ | (8,866,057 | ) |  | $ | (8,768,961 | )
Summary of Amounts Recognized in Statement of Financial Position |
Amounts Recognized in the Statement of Financial Position |  |  |  |  |
Current liabilities |  | $ | (542,110 | ) |  | $ | (545,575 | )
Noncurrent liabilities |  |  | (10,263,216 | ) |  |  | (9,642,242 | )
Net amount recognized |  | $ | (10,805,326 | ) |  | $ | (10,187,817 | )
Summary of Amounts Recognized in Accumulated Other Comprehensive Income |
Amounts Recognized in Accumulated Other Comprehensive Income |  |  |  |  |
Net actuarial loss |  | $ | 1,939,269 |  |  | $ | 1,418,856 |
Total (before tax effects) |  | $ | 1,939,269 |  |  | $ | 1,418,856 |
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 |  | $ | 10,805,326 |  |  | $ | 10,187,817 |
Accumulated benefit obligation |  | $ | 10,805,326 |  |  | $ | 10,187,817 |
Summary of Weighted-Average Assumptions for Disclosure |
Weighted-average assumptions for Disclosure |  |  |  |  |  |  |  |
Discount rate |  |  | 2.10 | % |  |  | 2.50 | %
Mortality table |  |  | Pri-2012 WC |  |  |  | Pri-2012 WC |
Mortality improvement scale |  |  | MP-2020 |  |  |  | MP-2021 |
Summary of Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income |
Net periodic benefit cost |  |  |  |  |  |  |  |
Interest cost |  | $ | 279,778 |  |  | $ | 222,849 |
Recognized net actuarial (gain) loss |  |  | — |  |  |  | 171,677 |
Net periodic benefit cost |  | $ | 279,778 |  |  | $ | 394,526 |
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 |  | $ | 1,345,943 |  |  | $ | (348,736 | )
Recognized net actuarial (gain) loss |  |  | — |  |  |  | (171,677 | )
Total recognized in other comprehensive income (before tax effects) |  | $ | 1,345,943 |  |  | $ | (520,413 | )
Total recognized in net cost and other comprehensive income (before tax effects) |  | $ | 1,625,721 |  |  | $ | (125,887 | )
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 |  |  | $ | 81,151 |
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 |  |  | 2.95 | % |  |  | 2.10 | %
Corridor |  |  | 10.00 | % |  |  | 10.00 | %
Average future working lifetime |  |  | 6.48 |  |  |  | 5.43 |
Mortality table |  |  | Pri-2012 |  |  |  | Pri-2012 WC |
Mortality improvement scale |  |  | MP-2019 |  |  |  | MP-2020 |
Summary of Estimated Future Benefit Payments |
Estimated Future Benefit Payments |  |  |  |  |
2022 |  |  | $ | 545,575 |
2023 |  |  | $ | 552,644 |
2024 |  |  | $ | 584,237 |
2025 |  |  | $ | 607,016 |
2026 |  |  | $ | 607,137 |
2027-2031 |  |  | $ | 2,966,661 |
Summary of Estimated Contributions |
Contributions |  |  |  |
Estimated contributions for 2022 |  | $ | 545,575 |

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