Accumulated other comprehensive income (loss) represents other cumulative gains and losses that are not reflected in earnings. The components of other comprehensive income (loss) were as follows:


Year Ended December 31,	2023
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized gain on securities available for sale	$	10,238	$	(2,926)	$	7,312
Other comprehensive income	$	10,238	$	(2,926)	$	7,312


Year Ended December 31,	2022
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized loss on securities available for sale	$	(61,326)	$	16,664	$	(44,662)
Other comprehensive loss	$	(61,326)	$	16,664	$	(44,662)


Year Ended December 31,	2021
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized gain on securities available for sale	$	5,562	$	—	$	5,562
Other comprehensive income	$	5,562	$	—	$	5,562

Accumulated other comprehensive income (loss) balances were as follows:


	Total Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2021	$	7,046
Net unrealized loss on securities available for sale	(44,662)
Balance at December 31, 2022	$	(37,616)
Net unrealized gain on securities available for sale	7,312
Balance at December 31, 2023	$	(30,304)