Comprehensive Income (Tables)

9 Months Ended

Sep. 30, 2020

Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Comprehensive Income

The following table presents the components of other comprehensive income for the three and nine month periods ended September 30, 2020 and 2019:

Schedule of Comprehensive Income
	Three Months Ended September 30						Nine Months Ended September 30,
			Tax						Tax
	Before-Tax		(Expense)		Net-of-Tax		Before-Tax		(Expense)		Net-of-Tax
	Amount		Benefit		Amount		Amount		Benefit		Amount
2020
Net Unrealized Securities Holding (Losses) Gains on Securities Available-for-Sale Arising During the Period	$	(397)	$	101	$	(296)	$	7,823	$	(2,000)	$	5,823
Net Unrealized Gains on Cash Flow Swap	317		(79)		238		48		(11)		37
Amortization of Net Retirement Plan Actuarial Loss	57		(15)		42		171		(44)		127
Amortization of Net Retirement Plan Prior Service Cost	53		(14)		39		159		(42)		117
Other Comprehensive Income	$	30	$	(7)	$	23	$	8,201	$	(2,097)	$	6,104
2019
Net Unrealized Securities Holding Gains on Securities Available-for-Sale Arising During the Period	$	668	$	(169)	$	499	$	5,796	$	(1,473)	$	4,323
Amortization of Net Retirement Plan Actuarial Loss	172		(45)		127		514		(133)		381
Amortization of Net Retirement Plan Prior Service Cost	56		(14)		42		169		(42)		127
Other Comprehensive Income	$	896	$	(228)	$	668	$	6,479	$	(1,648)	$	4,831

Changes in Accumulated Other Comprehensive Income By Component

The following table presents the changes in accumulated other comprehensive income by component:

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
	Unrealized Gains and Losses on Available-for-Sale Securities		Unrealized Loss on Cash Flow Swap		Defined Benefit Plan Items				Total
					Net Actuarial Gain (Loss)		Net Prior Service (Cost) Credit
For the Quarter-To-Date periods ended:
June 30, 2020	$	6,584	$	(201)	$	(5,762)	$	(897)	$	(276)
Other comprehensive income or loss before reclassifications	(296)		238		—		—		(58)
Amounts reclassified from accumulated other comprehensive income	—		—		42		39		81
Net current-period other comprehensive income	(296)		238		42		39		23
September 30, 2020	$	6,288	$	37	$	(5,720)	$	(858)	$	(253)
June 30, 2019	$	127	$	—	$	(8,717)	$	(1,057)	$	(9,647)
Other comprehensive loss before reclassifications	499		—		—		—		499
Amounts reclassified from accumulated other comprehensive loss	—		—		127		42		169
Net current-period other comprehensive income	499		—		127		42		668
September 30, 2019	$	626	$	—	$	(8,590)	$	(1,015)	$	(8,979)
For the Year-To-Date periods ended:
December 31, 2019	$	465	$	—	$	(5,847)	$	(975)	$	(6,357)
Other comprehensive income or loss before reclassifications	5,823		37		—		—		5,860
Amounts reclassified from accumulated other comprehensive income	—		—		127		117		244
Net current-period other comprehensive income	5,823		37		127		117		6,104
September 30, 2020	$	6,288	$	37	$	(5,720)	$	(858)	$	(253)
December 31, 2018	$	(3,697)	$	—	$	(8,971)	$	(1,142)	$	(13,810)
Other comprehensive income or loss before reclassifications	4,323		—		—		—		4,323
Amounts reclassified from accumulated other comprehensive income	—		—		381		127		508
Net current-period other comprehensive income	4,323		—		381		127		4,831
September 30, 2019	$	626	$	—	$	(8,590)	$	(1,015)	$	(8,979)

(1) All amounts are net of tax.

Reclassification out of Accumulated Other Comprehensive Income

The following table presents the reclassifications out of accumulated other comprehensive income:

Reclassifications Out of Accumulated Other Comprehensive Income
	Amounts Reclassified
Details about Accumulated Other	from Accumulated Other			Affected Line Item in the Statement
Comprehensive Income (Loss) Components	Comprehensive Income			Where Net Income Is Presented
For the Quarter-to-date periods ended:
September 30, 2020
Amortization of defined benefit pension items:
Prior-service costs	$	(53)	(1)	Salaries and Employee Benefits
Actuarial loss	(57)		(1)	Salaries and Employee Benefits
	(110)			Total before Tax
	29			Provision for Income Taxes
Total reclassifications for the period	$	(81)		Net of Tax
September 30, 2019
Amortization of defined benefit pension items:
Prior-service costs	$	(56)	(1)	Salaries and Employee Benefits
Actuarial loss	(172)		(1)	Salaries and Employee Benefits
	(228)			Total before Tax
	59			Provision for Income Taxes
Total reclassifications for the period	$	(169)		Net of Tax
For the Year-to-date periods ended:
September 30, 2020
Amortization of defined benefit pension items:
Prior-service costs	$	(159)	(1)	Salaries and Employee Benefits
Actuarial loss	(171)		(1)	Salaries and Employee Benefits
	(330)			Total before Tax
	86			Provision for Income Taxes
Total reclassifications for the period	$	(244)		Net of Tax
September 30, 2019
Amortization of defined benefit pension items:
Prior-service costs	$	(169)	(1)	Salaries and Employee Benefits
Actuarial loss	(514)		(1)	Salaries and Employee Benefits
	(683)			Total before Tax
	175			Provision for Income Taxes
Total reclassifications for the period	$	(508)		Net of Tax
(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.