Accumulated Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

4. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income (loss). Although certain changes in assets and liabilities are reported as a separate component of stockholders’ equity, such items, along with net income (loss), are components of comprehensive income (loss).

The components of accumulated other comprehensive income (loss), included in total stockholders’ equity, are as follows:

	March 31,			December 31,
	2021			2020
	(In thousands)
Securities available for sale:
Net unrealized gain	$	795		$	1,713
Tax effect		(193	)		(313	)
Net-of-tax amount		602			1,400
Supplemental retirement plan
Unrecognized net actuarial loss		(700	)		(712	)
Unrecognized net prior service credit		246			254
		(454	)		(458	)
Tax effect		(47	)		(47	)
Net-of-tax amount		(501	)		(505	)
Accumulated other comprehensive income (loss)	$	101		$	895