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EMPLOYEE RELATED LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2022
Postretirement Medicare Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Periodic Benefit Cost
The components of the net periodic benefit cost and other amounts recognized in other comprehensive income for post-retirement medical plan expense are as follows as of December 31, 2022, 2021 and 2020:
 
Details
  
2022
    
2021
    
2020
  
Net periodic benefit cost:
                  
Service cost
  
$
4
    
$
5
    
$
6
  
Interest cost
    
57
      
52
      
57
  
Amortization of prior service costs
    
-
      
-
      
-
  
Amortization of net loss (gain)
    
(157
)
    
(179
)
    
(241
)
Total net periodic benefit cost
  
$
(96
)
  
$
(122
)
  
$
(178
)
Other changes in plan assets and benefits obligations recognized in other comprehensive income:
                        
Prior service cost for the period
  
$
-
    
$
-
    
$
-
  
Net loss (gain) for the period
    
(515
)
    
(23
)
    
146
  
Amortization of prior service costs
    
-
      
-
      
-
  
Amortization of net gain (loss)
    
157
      
179
      
241
  
Total recognized in other comprehensive income (loss)
  
$
(358
)
  
$
156
    
$
387
  
Total recognized in net periodic benefit cost and other comprehensive income (loss)
  
$
(454
)
  
$
34
    
$
209
  
Weighted average assumptions used:
                        
Discount rate
    
3.00
%
    
2.80
%
    
3.40
%
Expected return on plan assets
    
N/A
      
N/A
      
N/A
  
Rate of compensation increases
    
N/A
      
N/A
      
N/A
  
Assumed health care cost trend rates:
                        
Health care cost trend rate assumed for current year (pre-65/post-65 Medicare Advantage)
    
6.00%/8.50
%
    
6.00%/6.50
%
    
6.20%/(5.00
)%
Health care cost trend rate assumed for current year (pre-65/post-65 Non-Medicare Advantage)
    
6.00%/6.40
%
    
6.00%/6.50
%
    
6.20%/6.10
%
Ultimate rate (pre-65/post-65)
    
4.50%/4.50
%
    
4.50%/4.50
%
    
4.50%/4.50
%
Year the ultimate rate is reached (pre-65/post-65)
    
2031/2031
      
2029/2029
      
2029/2029
  
Measurement date
  
December 31, 2022
    
December 31, 2021
    
December 31, 2020
  
Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status
The components of the change in benefit obligation, change in plan assets and funded status for post-retirement medical plan are as follows as of years ended December 31, 2022, 2021 and 2020:
 
Details
  
2022
    
2021
    
2020
  
Change in medical plan related benefit obligation:
                  
Medical plan related benefit obligation at beginning of period
  
$
1,912
    
$
1,882
    
$
1, 689
  
Service cost
    
4
      
5
      
6
  
Interest cost
    
57
      
52
      
57
  
Benefits paid
    
(4
)
    
(4
)
    
(16
)
Change in medical plan provisions
    
-
      
-
      
-
  
Actuarial loss (gain)
    
(515
)
    
(23
)
    
146
  
Benefit medical plan related obligation end of period
  
$
1,454
    
$
1,912
    
$
1,882
  
Change in plan assets:
                        
Fair value of plan assets at beginning of period
  
$
-
    
$
-
    
$
-
  
Employer contribution
    
4
      
4
      
16
  
Benefits paid
    
(4
)
    
(4
)
    
(16
)
Fair value of plan assets at end of period
  
$
-
    
$
-
    
$
-
  
Medical plan related net funding
  
$
(1,454
)
  
$
(1,912
)
  
$
(1,882
)
As of December 31, 2022, 2021 and 2020:
 
Details
  
2022
    
2021
    
2020
  
Amounts recognized in statement of financial position:
                  
Current liabilities
  
$
(59
)
  
$
(48
)
  
$
(62
)
Non-current liabilities
    
(1,395
)
    
(1,864
)
    
(1,820
)
Net amount recognized
  
$
(1,454
)
  
$
(1,912
)
  
$
(1,882
)
Weighted average assumptions used:
                        
Discount rate
    
5.10
%
    
3.00
%
    
2.80
%
Rate of compensation increases
    
N/A
      
N/A
      
N/A
  
Assumed health care cost trend rates:
                        
Health care cost trend rate assumed for next year (pre-65/post-65 Medicare Advantage)
    
7.30%/9.25
%
    
5.80%/8.50
%
    
6.00%/6.50
%
Health care cost trend rate assumed for next year (pre-65/post-65 Non-Medicare Advantage)
    
7.30%/8.30
%
    
5.80%/6.20
%
    
6.00%/6.50
%
Ultimate rate (pre-65/post-65 Medicare Advantage)
    
4.50%/4.50
%
    
4.40%/4.50
%
    
4.50%/4.50
%
Ultimate rate (pre-65/post-65 Non-Medicare Advantage)
    
4.50%/4.50
%
    
4.40%/4.40
%
    
4.50%/4.50
%
Year the ultimate rate is reached (pre-65/post-65)
    
2031/2031
      
2031/2031
      
2029/2029
  
Schedule of Future Benefit Payments
The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
 
Fiscal Year
  
Other Benefits
  
2023
  
$
59
  
2024
    
70
  
2025
    
69
  
2026
    
73
  
2027
    
81
  
2028 - 2032
  
$
455
  
Pension Plan [Member]  
Defined Benefit Plan Disclosure [Line Items]  
Schedule of Net Periodic Benefit Cost
The components of the change in benefit obligation, the change in plan assets and funded status for TSNB’s pension plan for the years ended December 31, 2022, 2021 and 2020 are as follows:
 
Details
  
2022
    
2021
    
2020
  
Net periodic benefit cost:
                  
Interest cost
  
$
627
    
$
575
    
$
687
  
Expected return on plan assets
    
(778
)
    
(788
)
    
(909
)
Expected administrative expenses
    
200
      
100
      
100
  
Amortization of prior service costs
    
3
      
3
      
3
  
Amortization of net loss
    
-
      
27
      
27
  
Total net periodic benefit cost
  
$
52
    
$
(83
)
  
$
(92
)
Other changes in plan assets and benefits obligations recognized in other comprehensive income:
                        
Prior service cost for the period
  
$
-
    
$
-
    
$
-
  
Net loss (gain) for the period
    
1,545
      
(1,038
)
    
149
  
Amortization of prior service costs
    
(3
)
    
(3
)
    
(3
)
Amortization of net gain
    
-
      
(27
)
    
(27
)
Total recognized loss (gain) in other comprehensive income (loss)
  
$
1,542
    
$
(1,068
)
  
$
119
  
Total recognized in net periodic benefit cost (gain) and other comprehensive income (loss)
  
$
1,594
    
$
(1,151
)
  
$
27
  
Weighted average assumptions used:
                        
Discount rate
    
2.90
%
    
2.50
%
    
3.20
%
Expected return on plan assets
    
3.10
%
    
3.10
%
    
3.80
%
Rate of compensation increases
    
N/A
      
N/A
      
N/A
  
Schedule of Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status
The components of the change in benefit obligation, change in plan assets and funded status for TSNB’s pension plan for the years ended December 31, 2022, 2021 and 2020 are as follows:
 
Details
  
2022
    
2021
    
2020
  
Change in benefit obligation:
                  
Benefit obligation at beginning of period
  
$
22,081
    
$
23,467
    
$
21,908
  
Interest cost
    
627
      
575
      
687
  
Benefits paid
    
(804
)
    
(778
)
    
(736
)
Change in plan provisions
    
-
      
-
      
-
  
Actuarial loss (gain)
    
(4,468
)
    
(1,183
)
    
1,608
  
Benefit obligation end of period
  
$
17,436
    
$
22,081
    
$
23,467
  
Change in plan assets:
                        
Fair value of plan assets at beginning of period
  
$
25,750
    
$
25,985
    
$
24,454
  
Actual return on plan assets
    
(5,211
)
    
616
      
2,337
  
Employer contribution
    
-
      
-
      
-
  
Expenses paid
    
(224
)
    
(73
)
    
(69
)
Benefits paid
    
(804
)
    
(778
)
    
(737
)
Fair value of plan assets at end of period
  
$
19,511
    
$
25,750
    
$
25,985
  
Funded Status
  
$
2,075
    
$
3,669
    
$
2,518
  
Amounts recognized in statement of financial position:
                        
Non-current assets
  
$
2,075
    
$
3,669
    
$
2,518
  
Non-current liabilities
    
-
      
-
      
-
  
Net amount recognized
  
$
2,075
    
$
3,669
    
$
2,518
  
Weighted average assumptions used:
                        
Discount rate
    
5.10
%
    
2.90
%
    
2.50
%
Rate of compensation increases
    
N/A
      
N/A
      
N/A
  
Schedule of Future Benefit Payments
The following benefit payments are expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter:
 
Fiscal Year
  
Other Benefits
  
2023
  
$
1,018
  
2024
    
1,101
  
2025
    
1,173
  
2026
    
1,225
  
2027
    
1,261
  
2028 - 2032
  
$
6,441
  
Schedule of Weighted Average Asset Allocations
The plan’s assets measured at fair value on a recurring basis consisted of the following as of December 31, 2022:
 
Details
  
Level 1
    
Level 2
    
Level 3
  
Investments in commingled funds
  
$
-
    
$
19,511
    
$
-
  
Total plan assets at fair value
  
$
-
    
$
19,511
    
$
-
  
 
The plan’s assets measured at fair value on a recurring basis consisted of the following as of December 31, 2021:
 
Details
  
Level 1
    
Level 2
    
Level 3
  
Investments in commingled funds
  
$
-
    
$
25,750
    
$
-
  
Total plan assets at fair value
  
$
-
    
$
25,750
    
$
-
  
Schedule of Assets Measured at Fair Value on a Recurring Basis
TSNB’s pension plan weighted average asset allocations on December 31, 2022, by asset category are as follows:
 
Asset Category
  
December 31,
2022
    
Target
allocation
2023
  
Equity securities
    
9
%
    
10
%
Debt securities
    
91
%
    
90
%
Total
    
100
%
    
100
%