v3.25.2
Employee Benefit Plans (Tables)
 6 Months Ended
Jun. 30, 2025
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,
20252024
Change in benefit obligation
Benefit obligation at beginning of year$843,000 $1,091,000 
Interest cost— — 
Benefits paid(45,000)(42,000)
Benefit obligation at end of period$798,000 $1,049,000 
Funded status
Benefit obligation at end of period$(798,000)$(1,049,000)
Unamortized gain(363,000)(384,000)
Accrued benefit cost at end of period$(1,161,000)$(1,433,000)
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, 2025December 31, 2024June 30, 2024
Unamortized net actuarial gain$363,000 $363,000 $384,000 
Deferred tax expense(76,000)(76,000)(81,000)
Net unrecognized postretirement benefits included in AOCI$287,000 $287,000 $303,000