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Employee Benefit Plans (Tables)
9 Months Ended
Sep. 30, 2024
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 nine months ended September 30,
20242023
Change in benefit obligation
Benefit obligation at beginning of year$1,091,000 $1,050,000 
Interest cost 14,000 
Benefits paid(63,000)(66,000)
Benefit obligation at end of period$1,028,000 $998,000 
Funded status
Benefit obligation at end of period$(1,028,000)$(998,000)
Unamortized gain(384,000)(345,000)
Accrued benefit cost at end of period$(1,412,000)$(1,343,000)
Schedule of Net Pension Costs
The following table sets forth the net periodic pension cost:
For the nine months ended September 30,For the quarter ended September 30,
2024202320242023
Components of net periodic benefit cost
Interest cost$ $14,000 $ $4,000 
Net periodic benefit cost$ $14,000 $ $4,000 
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:
September 30, 2024December 31, 2023September 30, 2023
Unamortized net actuarial gain$384,000 $384,000 $345,000 
Deferred tax expense(81,000)(81,000)(72,000)
Net unrecognized postretirement benefits included in AOCI$303,000 $303,000 $273,000