RETIREMENT AND POSTRETIREMENT PLANS (Tables)

12 Months Ended

Dec. 31, 2023

Employee Retirement Plan

Defined Benefit Plan Disclosure [Line Items]

Schedule of funded status of defined benefit plan

	Year Ended December 31,
(In thousands)	2023		2022
Reconciliation of projected benefit obligation:
Projected benefit obligation at beginning of year	$	19,021	$	24,961
Interest cost		900		622
Actuarial (gain) loss		384		(5,004)
Benefit payments		(1,584)		(1,558)
Projected benefit obligation at end of year		18,721		19,021
Plan assets at fair value (investments in trust funds managed by trustee)
Balance at beginning of year		22,593		28,693
Return on plan assets		294		(4,542)
Benefit payments		(1,584)		(1,558)
Balance at end of year		21,303		22,593
Funded status at end of year	$	2,582	$	3,572

Schedule of components of net periodic benefit (credit) cost included in other non-interest expense

	Year Ended December 31,
(In thousands)	2023		2022		2021
Interest cost	$	900	$	622	$	562
Expected return on plan assets		(1,521)		(1,949)		(1,846)
Amortization of unrealized loss		572		261		824
Net periodic benefit (credit) cost	$	(49)	$	(1,066)	$	(460)

Schedule of change in accumulated other comprehensive loss

	Year Ended December 31,
(In thousands)	2023		2022
Balance at beginning of period	$	(5,323)	$	(4,097)
Amortization of unrealized loss		572		261
Loss recognized during the year		(1,612)		(1,487)
Balance at the end of the period	$	(6,363)	$	(5,323)
Period end component of accumulated other comprehensive loss, net of tax	$	4,343	$	3,649

Schedule of major assumptions utilized to determine the net periodic cost of Plan benefit obligations

	At or for the Year Ended December 31,
	2023		2022		2021
Discount rate used for net periodic benefit cost	4.90	%	2.55	%	2.15	%
Discount rate used to determine benefit obligation at period end	4.70		4.90		2.55
Expected long-term return on plan assets used for net periodic benefit cost	7.00		7.00		7.00
Expected long-term return on plan assets used to determine benefit obligation at period end	7.00		7.00		7.00

Summary of plan asset allocation by asset category

	December 31,
	2023		2022
Asset category:
Equity securities	—	%	51	%
Debt securities	100		47
Cash equivalents	—		2
Total	100	%	100	%

Summary of fair values of the plan assets

	December 31, 2023
	Fair Value Measurements Using:
	Quoted
	Prices in		Significant
	Active Markets for		Other		Significant
	Identical		Observable		Unobservable
(In thousands)	Assets (Level 1)		Inputs (Level 2)		Inputs (Level 3)		Total
Description:
Cash and cash equivalents	$	—	$	58	$	—	$	58
Fixed income securities:
Government		21,245		—		—		21,245
Total Plan Assets	$	21,245	$	58	$	—	$	21,303

	December 31, 2022
	Fair Value Measurements Using:
	Quoted
	Prices in		Significant
	Active Markets for		Other		Significant
	Identical		Observable		Unobservable
(In thousands)	Assets (Level 1)		Inputs (Level 2)		Inputs (Level 3)		Total
Description:
Cash and cash equivalents	$	—	$	541	$	—	$	541
Equities:
U.S. large cap		8,398		—		—		8,398
U.S. mid cap/small cap		2,348		—		—		2,348
International		2,718		—		—		2,718
Equities blend		192		—		—		192
Fixed income securities:
Corporate		—		1,305		—		1,305
Government		2,527		—		—		2,527
Mortgage-backed		—		586		—		586
High yield bonds and bond funds		—		3,978		—		3,978
Total Plan Assets	$	16,183	$	6,410	$	—	$	22,593

Schedule of expected benefit payments maturities

(In thousands)
2024	$	1,526
2025		1,518
2026		1,475
2027		1,447
2028		1,401
2029 to 2033		6,621

BNB Bank Pension Plan

Defined Benefit Plan Disclosure [Line Items]

Schedule of funded status of defined benefit plan

	Year Ended December 31,
(In thousands)	2023		2022
Reconciliation of projected benefit obligation:
Projected benefit obligation at beginning of year	$	27,920	$	34,495
Service cost		564		807
Interest cost		1,263		793
Actuarial gain		(883)		(7,111)
Curtailment		(446)		—
Benefit payments		(1,136)		(1,064)
Projected benefit obligation at end of year		27,282		27,920
Plan assets at fair value (investments in trust funds managed by trustee)
Balance at beginning of year		38,572		47,857
Return on plan assets		734		(8,221)
Benefit payments		(1,136)		(1,064)
Balance at end of year		38,170		38,572
Funded status at end of year	$	10,888	$	10,652

Schedule of components of net periodic benefit (credit) cost included in other non-interest expense

	Year Ended December 31,
(In thousands)	2023		2022
Service cost	$	564	$	807
Interest cost		1,263		793
Expected return on plan assets		(2,760)		(3,441)
Net periodic benefit credit	$	(933)	$	(1,841)

Schedule of change in accumulated other comprehensive loss

	Year Ended December 31,
(In thousands)	2023		2022
Balance at beginning of period	$	(2,358)	$	2,193
Loss recognized during the year		(698)		(4,551)
Balance at the end of the period	$	(3,056)	$	(2,358)
Period end component of accumulated other comprehensive income, net of tax	$	2,087	$	1,617

Schedule of major assumptions utilized to determine the net periodic cost of Plan benefit obligations

	At or for the Year Ended December 31,
	2023		2022
Discount rate used for net periodic benefit cost	4.98	%	2.69	%
Discount rate used to determine benefit obligation at period end	4.79		4.98
Expected long-term return on plan assets used for net periodic benefit cost	7.25		7.25
Expected long-term return on plan assets used to determine benefit obligation at period end	7.25		7.25

Summary of plan asset allocation by asset category

	December 31,
	2023		2022
Asset category:
Equity securities	-	%	51	%
Debt securities	99		46
Cash equivalents	1		3
Total	100	%	100	%

Summary of fair values of the plan assets

	Fair Value Measurements
	at December 31, 2023
	Quoted
	Prices in		Significant
	Active Markets for		Other		Significant
	Identical		Observable		Unobservable
(In thousands)	Assets (Level 1)		Inputs (Level 2)		Inputs (Level 3)		Total
Description:
Cash and cash equivalents	$	—	$	317	$	—	$	317
Fixed income securities:
Government		37,853		—		—		37,853
Total Plan Assets	$	37,853	$	317	$	—	$	38,170

	Fair Value Measurements
	at December 31, 2022
	Quoted
	Prices in		Significant
	Active Markets for		Other		Significant
	Identical		Observable		Unobservable
(In thousands)	Assets (Level 1)		Inputs (Level 2)		Inputs (Level 3)		Total
Description:
Cash and cash equivalents	$	—	$	1,001	$	—	$	1,001
Equities:
U.S. large cap		14,310		—		—		14,310
U.S. mid cap/small cap		4,094		—		—		4,094
International		4,658		—		—		4,658
Equities blend		308		—		—		308
Fixed income securities:
Corporate		—		2,203		—		2,203
Government		4,275		—		—		4,275
Mortgage-backed		—		979		—		979
High yield bonds and bond funds		—		6,744		—		6,744
Total Plan Assets	$	27,645	$	10,927	$	—	$	38,572

Schedule of expected benefit payments maturities

(In thousands)
2024	$	1,298
2025		1,379
2026		1,501
2027		1,477
2028		1,529
2029 to 2033		9,075

BMP and Outside Director Retirement Plan

Defined Benefit Plan Disclosure [Line Items]

Schedule of funded status of defined benefit plan

	Year Ended
(In thousands)	December 31, 2021
Reconciliation of projected benefit obligation:
Projected benefit obligation at beginning of year	$	9,328
Interest cost		12
Benefit payments		(9,063)
Actuarial (gain) loss		(277)
Projected benefit obligation at end of year		—
Plan assets at fair value:
Balance at beginning of year		—
Contributions		9,063
Benefit payments		(9,063)
Balance at end of period		—
Funded status at end of year	$	—

Schedule of components of net periodic benefit (credit) cost included in other non-interest expense

	Year Ended
(In thousands)	December 31, 2021
Interest cost	$	12
Curtailment loss		1,543
Amortization of unrealized loss		—
Net periodic benefit cost	$	1,555

Schedule of change in accumulated other comprehensive loss

	Year Ended
(In thousands)	December 31, 2021
Balance at beginning of year	$	(1,820)
Amortization of unrealized loss		—
Gain (loss) recognized during the year		277
Curtailment credit		1,543
Balance at the end of year	$	—
Period end component of accumulated other comprehensive loss, net of tax	$	—

POSTRETIREMENT PLANS

Defined Benefit Plan Disclosure [Line Items]

Schedule of funded status of defined benefit plan

	Year Ended
(In thousands)	December 31, 2021
Reconciliation of projected benefit obligation:
Projected benefit obligation at beginning of year	$	13
Interest cost		—
Actuarial loss		—
Curtailment gain		—
Benefit payments		(13)
Projected benefit obligation at end of year		—
Plan assets at fair value:
Balance at beginning of year		—
Contributions		13
Benefit payments		(13)
Balance at end of period		—
Funded status at end of year	$	—