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Employee Benefit Plans (Tables)

12 Months Ended

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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