v3.26.1
Employee Benefit Plans (Tables)
6 Months Ended
Jun. 30, 2026
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,
20262025
Change in benefit obligation
Benefit obligation at beginning of year$820,000 $843,000 
Interest cost  
Benefits paid(43,000)(45,000)
Benefit obligation at end of period$777,000 $798,000 
Funded status
Benefit obligation at end of period$(777,000)$(798,000)
Unamortized gain(304,000)(363,000)
Accrued benefit cost at end of period$(1,081,000)$(1,161,000)
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, 2026December 31, 2025June 30, 2025
Unamortized net actuarial gain$304,000 $304,000 $363,000 
Deferred tax expense(64,000)(64,000)(76,000)
Net unrecognized postretirement benefits included in AOCI$240,000 $240,000 $287,000