EMPLOYEE BENEFIT PLANS (Tables)

3 Months Ended

Mar. 31, 2024

Retirement Benefits [Abstract]

Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income

As a result of the plan’s actuarial projections, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan.

	Three months ended
	March 31,
(Dollars in thousands)	2024		2023
Service cost	$	2,425	$	2,350
Interest cost	1,300		1,075
Expected return on assets	(2,625)		(2,700)
Net actuarial loss	375		150
Net periodic benefit cost (income)	$	1,475	$	875