Comprehensive Income (Loss), Net of Tax (Tables)

12 Months Ended

Dec. 31, 2022

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

Schedule of Comprehensive Income (Loss)

The following table presents the components of other comprehensive (loss) income for the years ended December 31, 2022, 2021 and 2020:

Schedule of Comprehensive (Loss) Income
	Before-Tax Amount		Tax Expense (Benefit)		Net-of-Tax Amount
2022
Net Unrealized Securities Holding Losses Arising During the Period	$	(64,774)	16,547		(48,227)
Net Unrealized Gains on Cash Flow Swap	3,467		(885)		2,582
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements to Interest Expense	204		(52)		152
Net Retirement Plan Loss	(6,938)		1,791		(5,147)
Settlement Cost	577		(149)		428
Amortization of Net Retirement Plan Actuarial Loss	56		(15)		41
Amortization of Net Retirement Plan Prior Service Cost	228		(59)		169
Other Comprehensive Loss	$	(67,180)	$	17,178	$	(50,002)
2021
Net Unrealized Securities Holding Losses Arising During the Period	$	(8,616)	$	2,203	$	(6,413)
Net Unrealized Gains on Cash Flow Swap	1,249		(320)		929
Reclassification of Net Unrealized Gain Cash Flow Hedge Agreements to Interest Expense	(126)		32		(94)
Net Retirement Plan Loss	8,733		(2,233)		6,500
Amortization of Net Retirement Plan Actuarial Loss	91		(23)		68
Amortization of Net Retirement Plan Prior Service Cost	232		(59)		173
Other Comprehensive Income	$	1,563	$	(400)	$	1,163
2020
Net Unrealized Securities Holding Gains Arising During the Period	$	7,129	$	(1,823)	$	5,306
Reclassification Adjustment for Securities Losses Included in Net Income	37		(9)		28
Net Unrealized Gains on Cash Flow Swap	651		(166)		485
Net Retirement Plan Loss	(337)		86		(251)
Net Retirement Plan Prior Service Cost	(472)		119		(353)
Amortization of Net Retirement Plan Actuarial Loss	227		(58)		169
Amortization of Net Retirement Plan Prior Service Cost	211		(54)		157
Other Comprehensive Income	$	7,446	$	(1,905)	$	5,541

Schedule of Accumulated Other Comprehensive Income (Loss)

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

Changes in Accumulated Other Comprehensive (Loss) Income by Component (1)
	Unrealized				Defined Benefit Plan Items
	Gains and		Unrealized
	Losses on		Gain On		Net		Net Prior
	Available-for-		Cash Flow		Actuarial		Service
	Sale Securities		Swap		Gain (Loss)		(Cost ) Credit		Total
For the Year-To-Date periods ended:
December 31, 2021	$	(614)	$	1,320	$	639	$	(998)	$	347
Other comprehensive (loss) income before reclassifications	(48,227)		2582		(5,147)		428		(50,364)
Amounts reclassified from accumulated other comprehensive (loss) income	—		152		41		169		362
Net current-period other comprehensive (loss) income	(48,227)		2,734		(5,106)		597		(50,002)
December 31, 2022	$	(48,841)	$	4,054	$	(4,467)	$	(401)	$	(49,655)
December 31, 2020	$	5,799	$	485	$	(5,929)	$	(1,171)	$	(816)
Other comprehensive (loss) income before reclassifications	(6,413)		929		6,500		—		1,016
Amounts reclassified from accumulated other comprehensive income	—		(94)		68		173		147
Net current-period other comprehensive income (loss)	(6,413)		835		6,568		173		1,163
December 31, 2021	$	(614)	$	1,320	$	639	$	(998)	$	347
December 31, 2019	$	465	$	—	$	(5,847)	$	(975)	$	(6,357)
Other comprehensive income (loss) before reclassifications	5,306		485		(251)		(353)		5,187
Amounts reclassified from accumulated other comprehensive income (loss)	28		—		169		157		354
Net current-period other comprehensive income	5,334		485		(82)		(196)		5,541
December 31, 2020	$	5,799	$	485	$	(5,929)	$	(1,171)	$	(816)

(1) All amounts are net of tax. Amounts in parentheses indicate debits.

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) (1)
	Amounts Reclassified
Details about Accumulated Other	from Accumulated Other			Affected Line Item in the Statement
Comprehensive Income (Loss) Components	Comprehensive Income (Loss)			Where Net Income Is Presented
For the Year-to-date periods ended:
December 31, 2022
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense	$	(204)		Interest expense
Amortization of defined benefit pension items
Prior-service credit	(228)		(2)	Salaries and Employee Benefits
Actuarial Loss	(56)		(2)	Salaries and Employee Benefits
	(488)			Total before tax
	126			Provision for Income Taxes
Total reclassifications for the period	$	(362)		Net of tax
December 31, 2021
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense	126
Amortization of defined benefit pension items
Prior-service credit	$	(232)	(2)	Salaries and Employee Benefits
Actuarial Loss	(91)		(2)	Salaries and Employee Benefits
	(197)			Total before tax
	50			Provision for Income Taxes
Total reclassifications for the period	$	(147)		Net of tax
December 31, 2020
Unrealized gains and losses on available-for-sale securities	$	(37)		Loss on Securities Transactions, Net
	(37)			Total before tax
	9			Provision for Income Taxes
	$	(28)		Net of tax
Amortization of defined benefit pension items
Prior-service credit	$	(211)	(2)	Salaries and Employee Benefits
Actuarial Loss	(227)		(2)	Salaries and Employee Benefits
	(438)			Total before tax
	112			Provision for Income Taxes
	$	(326)		Net of tax
Total reclassifications for the period	$	(354)		Net of tax

(1) Amounts in parentheses indicate debits to profit/loss.

(2) These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see retirement benefit plans footnote for additional details).