Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2023

Retirement Benefits, Description [Abstract]

Schedule of Accumulated Postretirement Benefit Obligation and Funded Status

The following table sets forth the accumulated postretirement benefit obligation and funded status:

	At or for the six months ended June 30,
	2023		2022
Change in benefit obligation
Benefit obligation at beginning of year	$	1,050,000	$	1,353,000
Interest cost	10,000		17,000
Benefits paid	(44,000)		(44,000)
Benefit obligation at end of period	$	1,016,000	$	1,326,000
Funded status
Benefit obligation at end of period	$	(1,016,000)	$	(1,326,000)
Unamortized gain	(345,000)		(133,000)
Accrued benefit cost at end of period	$	(1,361,000)	$	(1,459,000)

Schedule of Net Pension Costs

The following table sets forth the net periodic pension cost:

	For the six months ended June 30,				For the quarter ended June 30,
	2023		2022		2023		2022
Components of net periodic benefit cost
Interest cost	$	10,000	$	17,000	$	5,000	$	9,000
Net periodic benefit cost	$	10,000	$	17,000	$	5,000	$	9,000

Schedule of Net Periodic Benefit Cost Not Yet Recognized

Amounts not yet reflected in net periodic benefit cost and included in AOCI are as follows:

	June 30, 2023		December 31, 2022		June 30, 2022
Unamortized net actuarial gain	$	345,000	$	345,000	$	133,000
Deferred tax expense	(72,000)		(72,000)		(28,000)
Net unrecognized postretirement benefits included in AOCI	$	273,000	$	273,000	$	105,000