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

12 Months Ended

Dec. 31, 2024

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

Schedule of Comprehensive Income (Loss)

The following table presents the components of other comprehensive income (loss) for the years ended December 31, 2024, 2023 and 2022:

Schedule of Comprehensive Income (Loss)
	Before-Tax Amount		Tax (Benefit) Expense	Net-of-Tax Amount
2024
Net Unrealized Securities Holding Gains Arising During the Period	$	2,833	(732)	2,101
Reclassification Adjustment for Securities Losses Included in Net Income	3,038		(783)	2,255
Net Unrealized Gains on Cash Flow Swap	6,498		(1,675)	4,823
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements	(2,502)		645	(1,857)
Net Retirement Plan Gain	10,777		(2,779)	7,998
Prior Service Cost	(441)		114	(327)
Amortization of Net Retirement Plan Actuarial Loss	(313)		81	(232)
Amortization of Net Retirement Plan Prior Service Cost	272		(70)	202
Other Comprehensive Income	$	20,162	(5,199)	14,963
2023
Net Unrealized Securities Holding Gains Arising During the Period	$	14,070	(3,629)	10,441
Reclassification Adjustment for Securities Losses Included in Net Income	9,097		(2,345)	6,752
Net Unrealized Gains on Cash Flow Swap	(3,908)		1,008	(2,900)
Reclassification of Net Unrealized Loss on Cash Flow Hedge Agreements	750		(193)	557
Net Retirement Plan Loss	2,354		(607)	1,747
Prior Service Cost	(526)		135	(391)
Amortization of Net Retirement Plan Actuarial Loss	(162)		43	(119)
Amortization of Net Retirement Plan Prior Service Cost	205		(53)	152
Other Comprehensive Income	$	21,880	(5,641)	16,239
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	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)

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, 2023	$	(31,648)	1,711		(2,839)		(640)		(33,416)
Other comprehensive income (loss) before reclassifications	2,101		4,823		7,998		(327)		14,595
Amounts reclassified from accumulated other comprehensive income (loss)	2,255		(1,857)		(232)		202		368
Net current-period other comprehensive income (loss)	4,356		2,966		7,766		(125)		14,963
December 31, 2024	$	(27,292)	4,677		4,927		(765)		(18,453)
December 31, 2022	$	(48,841)	4,054		(4,467)		(401)		(49,655)
Other comprehensive income (loss) before reclassifications	10,441		(2,900)		1,747		(391)		8,897
Amounts reclassified from accumulated other comprehensive income (loss)	6,752		557		(119)		152		7,342
Net current-period other comprehensive income (loss)	17,193		(2,343)		1,628		(239)		16,239
December 31, 2023	$	(31,648)	1,711		(2,839)		(640)		(33,416)
December 31, 2021	$	(614)	1,320		639		(998)		347
Other comprehensive (loss) income before reclassifications	(48,227)		2,582		(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)

(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, 2024
Reclassification of unrealized gains and losses on available-for-sale securities	$	(3,038)		Net (Loss) Gain on Securities
Reclassification of net unrealized loss on cash flow hedge agreements	2,502			Interest Expense
Amortization of defined benefit pension items
Prior-service credit	(272)		(2)	Salaries and Employee Benefits
Actuarial Loss	313		(2)	Salaries and Employee Benefits
	(495)			Total before tax
	127			Provision for Income Taxes
Total reclassifications for the period	$	(368)		Net of tax
December 31, 2023
Unrealized gains and losses on available-for-sale securities	(9,097)			Net (Loss) Gain on Securities
Reclassification of net unrealized gain on cash flow hedge agreements	(750)			Interest Expense
Amortization of defined benefit pension items
Prior-service credit	$	(205)	(2)	Salaries and Employee Benefits
Actuarial Loss	162		(2)	Salaries and Employee Benefits
	(9,890)			Total before tax
	2,548			Provision for Income Taxes
Total reclassifications for the period	$	(7,342)		Net of tax
December 31, 2022
Reclassification of net unrealized gain on cash flow hedge agreements	(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

(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).