Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2021

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

Schedule of Comprehensive Income

The following table presents the components of other comprehensive income (loss) for the three and six month periods ended June 30, 2021 and 2020:

Schedule of Comprehensive Income (Loss)
	Three Months Ended June 30						Six Months Ended June 30,
			Tax						Tax
	Before-Tax		(Expense)		Net-of-Tax		Before-Tax		Benefit		Net-of-Tax
	Amount		Benefit		Amount		Amount		(Expense)		Amount
2021
Net Unrealized Securities Holding Gain (Loss) on Securities Available-for-Sale Arising During the Period	$	1,507	$	(385)	$	1,122	$	(3,614)	$	924	$	(2,690)
Net Unrealized (Loss) Gain on Cash Flow Swap	(946)		242		(704)		1,036		(265)		771
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense	(30)		7		(23)		(58)		15		(43)
Amortization of Net Retirement Plan Actuarial Loss	—		—		—		46		(12)		34
Amortization of Net Retirement Plan Prior Service Cost	57		(14)		43		116		(30)		86
Other Comprehensive Income (Loss)	$	588	$	(150)	$	438	$	(2,474)	$	632	$	(1,842)
2020
Net Unrealized Securities Holding Gain on Securities Available-for-Sale Arising During the Period	$	2,716	$	(695)	$	2,021	$	8,220	$	(2,101)	$	6,119
Net Unrealized Gain (Loss) on Cash Flow Swap	25		(7)		18		(269)		68		(201)
Amortization of Net Retirement Plan Actuarial Loss	78		(20)		58		114		(29)		85
Amortization of Net Retirement Plan Prior Service Cost	52		(13)		39		106		(28)		78
Other Comprehensive Income	$	2,871	$	(735)	$	2,136	$	8,171	$	(2,090)	$	6,081

Changes in Accumulated Other Comprehensive Income By Component

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

Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
	Unrealized (Loss) and Gain on Available-for-Sale Securities		Unrealized Gain (Loss) on Cash Flow Swap		Defined Benefit Plan Items				Total
					Net Actuarial Loss		Net Prior Service Cost
For the Quarter-To-Date periods ended:
March 31, 2021	$	1,987	$	1,940	$	(5,895)	$	(1,128)	$	(3,096)
Other comprehensive income or loss before reclassifications	1,122		(704)		—		—		418
Amounts reclassified from accumulated other comprehensive income	—		(23)		—		43		20
Net current-period other comprehensive income	1,122		(727)		—		43		438
June 30, 2021	$	3,109	$	1,213	$	(5,895)	$	(1,085)	$	(2,658)
March 31, 2020	$	4,563	$	(219)	$	(5,820)	$	(936)	$	(2,412)
Other comprehensive income or loss before reclassifications	2,021		18		—		—		2,039
Amounts reclassified from accumulated other comprehensive income	—		—		58		39		97
Net current-period other comprehensive income	2,021		18		58		39		2,136
June 30, 2020	$	6,584	$	(201)	$	(5,762)	$	(897)	$	(276)
For the Year-To-Date periods ended:
December 31, 2020	$	5,799	$	485	$	(5,929)	$	(1,171)	$	(816)
Other comprehensive income or loss before reclassifications	(2,690)		771		—		—		(1,919)
Amounts reclassified from accumulated other comprehensive income	—		(43)		34		86		77
Net current-period other comprehensive income	(2,690)		728		34		86		(1,842)
June 30, 2021	$	3,109	$	1,213	$	(5,895)	$	(1,085)	$	(2,658)
December 31, 2019	$	465	$	—	$	(5,847)	$	(975)	$	(6,357)
Other comprehensive income or loss before reclassifications	6,119		(201)		—		—		5,918
Amounts reclassified from accumulated other comprehensive income	—		—		85		78		163
Net current-period other comprehensive income	6,119		(201)		85		78		6,081
June 30, 2020	$	6,584	$	(201)	$	(5,762)	$	(897)	$	(276)

(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 (loss):

Reclassifications Out of Accumulated Other Comprehensive Income (Loss)
Details about Accumulated Other Comprehensive Income (Loss) Components	Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)			Affected Line Item in the Statement Where Net Income Is Presented
For the Quarter-to-date periods ended:
June 30, 2021
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense	$	30		Interest expense
Amortization of defined benefit pension items:
Prior-service costs	(57)		(1)	Salaries and Employee Benefits
Actuarial loss	—		(1)	Salaries and Employee Benefits
	(27)			Total before Tax
	7			Provision for Income Taxes
Total reclassifications for the period	$	(20)		Net of Tax
June 30, 2020
Amortization of defined benefit pension items:
Prior-service costs	$	(52)	(1)	Salaries and Employee Benefits
Actuarial loss	(78)		(1)	Salaries and Employee Benefits
	(130)			Total before Tax
	33			Provision for Income Taxes
Total reclassifications for the period	$	(97)		Net of Tax
For the Year-to-date periods ended:
June 30, 2021
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense	$	58
Amortization of defined benefit pension items:
Prior-service costs	(116)		(1)	Salaries and Employee Benefits
Actuarial loss	(46)		(1)	Salaries and Employee Benefits
	(104)			Total before Tax
	27			Provision for Income Taxes
Total reclassifications for the period	$	(77)		Net of Tax
Total reclassifications for the period	$	(77)		Net of Tax
June 30, 2020
Amortization of defined benefit pension items:
Prior-service costs	$	(106)	(1)	Salaries and Employee Benefits
Actuarial loss	(114)		(1)	Salaries and Employee Benefits
	(220)			Total before Tax
	57			Provision for Income Taxes
Total reclassifications for the period	$	(163)		Net of Tax
(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.