The York Water Company (YORW) 10-K8 Mar 222021 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2021	Mar. 08, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Document Transition Report	false
Entity File Number	001-34245
Entity Registrant Name	YORK WATER CO
Entity Central Index Key	0000108985
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-1242500
Entity Address, Address Line One	130 East Market Street
Entity Address, City or Town	York
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17401
City Area Code	717
Local Phone Number	845-3601
Title of 12(b) Security	Common Stock, No par value
Trading Symbol	YORW
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 592,979,491
Entity Common Stock, Shares Outstanding		13,115,237
Auditor Name	Baker Tilly US, LLP
Auditor Location	York, Pennsylvania
Auditor Firm ID	23

Balance Sheets

Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
ASSETS
UTILITY PLANT, at original cost	$ 485,750	$ 438,670
Plant acquisition adjustments	(3,637)	(3,707)
Accumulated depreciation	(99,204)	(91,340)
Net utility plant	382,909	343,623
OTHER PHYSICAL PROPERTY, net of accumulated depreciation of $483 in 2021 and $458 in 2020	717	742
CURRENT ASSETS:
Cash and cash equivalents	1	2
Restricted cash	0	5,000
Accounts receivable, net of reserves of $855 in 2021 and $655 in 2020	4,634	5,184
Unbilled revenues	2,784	2,847
Recoverable income taxes	894	721
Materials and supplies inventories, at cost	1,917	1,010
Prepaid expenses	1,032	1,526
Total current assets	11,262	16,290
OTHER LONG-TERM ASSETS:
Prepaid pension cost	14,054	2,209
Note receivable	255	255
Deferred regulatory assets	45,280	39,893
Other assets	4,376	3,945
Total other long-term assets	63,965	46,302
Total Assets	458,853	406,957
COMMON STOCKHOLDERS' EQUITY:
Common stock, no par value, authorized 46,500,000 shares, issued and outstanding 13,112,948 shares in 2021 and 13,060,817 shares in 2020	88,230	85,935
Retained earnings	64,392	57,317
Total common stockholders' equity	152,622	143,252
PREFERRED STOCK, authorized 500,000 shares, no shares issued	0	0
LONG-TERM DEBT, excluding current portion	138,869	123,573
COMMITMENTS
CURRENT LIABILITIES:
Current portion of long-term debt	7,500	0
Accounts payable	6,712	6,540
Dividends payable	2,293	2,192
Accrued compensation and benefits	1,575	1,417
Accrued interest	959	959
Deferred regulatory liabilities	607	525
Other accrued expenses	440	360
Total current liabilities	20,086	11,993
DEFERRED CREDITS:
Customers' advances for construction	12,820	10,326
Deferred income taxes	49,590	43,538
Deferred employee benefits	4,530	4,793
Deferred regulatory liabilities	36,374	25,444
Other deferred credits	2,086	2,731
Total deferred credits	105,400	86,832
Contributions in aid of construction	41,876	41,307
Total Stockholders' Equity and Liabilities	$ 458,853	$ 406,957

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Other physical property, accumulated depreciation	$ 483	$ 458
CURRENT ASSETS:
Accounts receivables, reserves	$ 855	$ 655
COMMON STOCKHOLDERS' EQUITY:
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	46,500,000	46,500,000
Common stock, issued (in shares)	13,112,948	13,060,817
Common stock, outstanding (in shares)	13,112,948	13,060,817
Preferred stock, authorized (in shares)	500,000	500,000
Preferred stock, issued (in shares)	0	0

Statements of Income

Statements of Income - USD ($) $ in Thousands	12 Months Ended
Statements of Income - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statements of Income [Abstract]
OPERATING REVENUES:	$ 55,119	$ 53,852
OPERATING EXPENSES:
Operation and maintenance	11,822	10,781
Administrative and general	9,754	9,258
Depreciation and amortization	8,859	8,177
Taxes other than income taxes	1,288	1,205
Operating expenses	31,723	29,421
Operating income	23,396	24,431
OTHER INCOME (EXPENSES):
Interest on debt	(4,926)	(4,707)
Allowance for funds used during construction	1,221	530
Other pension costs	(1,214)	(1,362)
Gain on life insurance	0	515
Other income (expenses), net	(373)	(791)
Other income (expenses)	(5,292)	(5,815)
Income before income taxes	18,104	18,616
Income taxes	1,120	2,018
Net Income	$ 16,984	$ 16,598
Basic Earnings Per Share (in dollars per share)	$ 1.30	$ 1.27
Diluted Earnings Per Share (in dollars per share)	$ 1.30	$ 1.27

Statements of Common Stockholde

Statements of Common Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2019	$ 83,976	$ 50,209	$ 134,185
Balance (in shares) at Dec. 31, 2019	13,014,898
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	16,598	16,598
Cash dividends declared	0	(9,490)	(9,490)
Issuance of common stock under dividend reinvestment, direct stock and employee stock purchase plans	$ 1,805	0	1,805
Issuance of common stock under dividend reinvestment, direct stock and employee stock purchase plans (in shares)	41,088
Stock-based compensation	$ 154	0	154
Stock-based compensation (in shares)	4,831
Balance at Dec. 31, 2020	$ 85,935	57,317	$ 143,252
Balance (in shares) at Dec. 31, 2020	13,060,817		13,060,817
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 0	16,984	$ 16,984
Cash dividends declared	0	(9,909)	(9,909)
Issuance of common stock under dividend reinvestment, direct stock and employee stock purchase plans	$ 2,082	0	2,082
Issuance of common stock under dividend reinvestment, direct stock and employee stock purchase plans (in shares)	45,961
Stock-based compensation	$ 213	0	213
Stock-based compensation (in shares)	6,170
Balance at Dec. 31, 2021	$ 88,230	$ 64,392	$ 152,622
Balance (in shares) at Dec. 31, 2021	13,112,948		13,112,948

Statements of Common Stockhol_2

Statements of Common Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.7571	$ 0.7280

Statements of Cash Flows

Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
Statements of Cash Flows - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 16,984	$ 16,598
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on life insurance	0	(515)
Depreciation and amortization	8,859	8,177
Stock-based compensation	213	154
Increase in deferred income taxes	164	88
Other	15	552
Changes in assets and liabilities:
(Increase) decrease in accounts receivable and unbilled revenues	235	(1,948)
Increase in recoverable income taxes	(173)	(174)
Increase in materials and supplies, prepaid expenses, prepaid pension cost, regulatory and other assets	(8,508)	(8,205)
Increase in accounts payable, accrued compensation and benefits, accrued expenses, deferred employee benefits, regulatory liabilities, and other deferred credits	5,170	5,463
Increase in accrued interest	0	45
Net cash provided by operating activities	22,959	20,235
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility plant additions, including debt portion of allowance for funds used during construction of $682 in 2021 and $296 in 2020	(34,409)	(32,123)
Acquisitions of wastewater systems	(11,991)	(1,176)
Cash received from surrender of life insurance policies	0	672
Net cash used in investing activities	(46,400)	(32,627)
CASH FLOWS FROM FINANCING ACTIVITIES:
Customers' advances for construction and contributions in aid of construction	3,989	3,155
Repayments of customer advances	(926)	(419)
Proceeds of long-term debt issues	60,269	62,156
Debt issuance costs	0	(162)
Repayments of long-term debt	(37,649)	(39,628)
Changes in cash overdraft position	483	(121)
Issuance of common stock	2,082	1,805
Dividends paid	(9,808)	(9,394)
Net cash provided by financing activities	18,440	17,392
Net change in cash, cash equivalents, and restricted cash	(5,001)	5,000
Cash, cash equivalents, and restricted cash at beginning of period	5,002	2
Cash, cash equivalents, and restricted cash at end of period	1	5,002
Cash paid during the period for:
Interest, net of amounts capitalized	4,056	4,180
Income taxes	$ 714	$ 2,429
Supplemental schedule of non-cash investing and financing activities:
Accounts payable includes $2,572 in 2021 and $3,022 in 2020 for the construction of utility plant.
Contributions in aid of construction includes $1,024 in 2020 recorded as part of the Felton Borough acquisition.
Reconciliation of cash, cash equivalents, and restricted cash reported in the Balance Sheets
Cash and cash equivalents	$ 1	$ 2
Restricted cash	0	5,000
Cash, cash equivalents, and restricted cash at end of period	$ 1	$ 5,002

Statements of Cash Flows (Paren

Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM INVESTING ACTIVITIES:
Utility plant additions, debt portion of allowance for funds used during construction	$ 682	$ 296
Supplemental schedule of non-cash investing and financing activities:
Accounts payable for construction of utility plant	$ 2,572	3,022
Contributions in aid of construction recorded as part of the Felton Borough acquisition		$ 1,024

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
Significant Accounting Policies	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Significant Accounting Policies	1. Significant Accounting Policies The primary business of The York Water Company, or the Company, is to impound, purify and distribute water. The Company also owns and operates The Company operates within its franchised territory located in counties within south-central Pennsylvania and is subject to regulation by the Pennsylvania Public Utility Commission, or PPUC. The following summarizes the significant accounting policies employed by The York Water Company. Utility Plant and Depreciation The cost of additions includes contracted cost, direct labor and fringe benefits, materials, overhead and, for certain utility plant, allowance for funds used during construction. In accordance with regulatory accounting requirements, water and wastewater systems acquired are recorded at estimated original cost of utility plant when first devoted to utility service and the applicable depreciation is recorded to accumulated depreciation. The difference between the estimated original cost less applicable accumulated depreciation, and the purchase price and acquisition costs is recorded as an acquisition adjustment within utility plant as permitted by the PPUC. At December 31, 2021 and 2020, utility plant includes a net credit acquisition adjustment of $3,637 and $3,707, respectively. For those amounts approved by the PPUC, the net acquisition adjustment is being amortized over the remaining life of the respective assets. Certain amounts are still awaiting approval from the PPUC before amortization will commence. Amortization amounted to $67 for each of the years ended December 31, 2021 and 2020. Upon normal retirement of depreciable property, the estimated or actual cost of the asset is credited to the utility plant account, and such amounts, together with the cost of removal less salvage value, are charged to the reserve for depreciation. To the extent the Company recovers cost of removal or other retirement costs through rates after the retirement costs are incurred, a regulatory asset is reported. Gains or losses from abnormal retirements are reflected in income currently. The straight-line remaining life method is used to compute depreciation on utility plant cost, exclusive of land and land rights. Annual provisions for depreciation of transportation and mechanical equipment included in utility plant are computed on a straight-line basis over the estimated service lives. Such provisions are charged to clearing accounts and apportioned therefrom to operating expenses and other accounts in accordance with the Uniform System of Accounts as prescribed by the PPUC. The Company charges to maintenance expense the cost of repairs and replacements and renewals of minor items of property. Maintenance of transportation equipment is charged to clearing accounts and apportioned therefrom in a manner similar to depreciation. The cost of replacements, renewals and betterments of units of property is capitalized to the utility plant accounts. The following remaining lives are used for financial reporting purposes: December 31 Approximate range Utility Plant Asset Category 2021 2020 of remaining lives Mains and accessories $ 242,160 $ 212,164 11 – 85 years Services, meters and hydrants 87,164 80,590 17 – 51 years Operations structures, reservoirs and water tanks 73,462 65,617 9 – 57 years Pumping and treatment equipment 37,209 34,163 5 – 30 years Office, transportation and operating equipment 16,856 15,520 2 – 21 years Land and other non-depreciable assets 3,714 3,478 – Utility plant in service 460,565 411,532 Construction work in progress 25,185 27,138 – Total Utility Plant $ 485,750 $ 438,670 The effective rate of depreciation was 2.33% in 2021 and 2020, on average utility plant, net of customers’ advances and contributions. Larger depreciation provisions resulting from allowable accelerated methods are deducted for tax purposes. Cash and Cash Equivalents For the purposes of the statements of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents except for those instruments earmarked to fund construction expenditures or repay long-term debt. The Company periodically maintains cash balances in major financial institutions in excess of the federally insured limit by the Federal Deposit Insurance Corporation (FDIC). The Company has not experienced any losses and believes it is not exposed to any significant credit risk on cash and cash equivalents. Restricted Cash The Company considers any cash account that it cannot access on demand due to contractual or legal reasons to be restricted cash. At December 31, 2021, the Company held no restricted cash. At December 31, 2020, the Company held $5,000 in restricted cash which was a bid deposit held in escrow for a potential acquisition. Accounts Receivable Accounts receivable are stated at outstanding balances, less a reserve for doubtful accounts. The reserve for doubtful accounts is established through provisions charged against income. Accounts deemed to be uncollectible are charged against the reserve and subsequent recoveries, if any, are credited to the reserve. The reserve for doubtful accounts is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management’s periodic evaluation of the adequacy of the reserve is based on past experience, agings of the receivables, adverse situations that may affect a customer’s ability to pay, current economic conditions, and other relevant factors. This evaluation is inherently subjective. Unpaid balances remaining after the stated payment terms are considered past due. Materials and Supplies Inventories Materials and supplies inventories are stated at cost. Costs are determined using the average cost method. Note Receivable Note receivable is recorded at cost and represents amounts due from a municipality for construction of water mains in their municipality. Management, considering current information and events regarding the borrowers’ ability to repay their obligations, considers a note to be impaired when it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the note agreement. When a note is considered to be impaired, the carrying value of the note is written down. The amount of the impairment is measured based on the present value of expected future cash flows discounted at the note’s effective interest rate. Regulatory Assets and Liabilities The Company is subject to the provisions of generally accepted accounting principles regarding rate-regulated entities. The accounting standards provide for the recognition of regulatory assets and liabilities as allowed by regulators for costs or credits that are reflected in current customer rates or are considered probable of being included in future rates. The regulatory assets or liabilities are then relieved as the cost or credit is reflected in rates. Regulatory assets represent costs that are expected to be fully recovered from customers in future rates while regulatory liabilities represent amounts that are expected to be refunded to customers in future rates. These deferred costs have been excluded from the Company’s rate base and, therefore, no return is being earned on the unamortized balances. Regulatory assets and liabilities are comprised of the following: December 31 Remaining Recovery 2021 2020 Periods Assets Income taxes $ 33,255 $ 28,200 Various Unrealized swap losses 2,054 2,700 1 – 8 years Utility plant retirement costs 7,245 5,968 5 years Customer-owned lead service line replacements 1,161 1,081 Various Income taxes on customers’ advances for construction and contributions in aid of construction 1,545 1,815 Various Service life study expenses 3 8 1 year Rate case filing expenses 17 121 1 year $ 45,280 $ 39,893 Liabilities Excess accumulated deferred income taxes on accelerated depreciation $ 13,644 $ 13,826 Various Postretirement benefits 11,870 25 Not yet known Income taxes 8,314 8,706 Various IRS TPR catch-up deduction 3,153 3,412 12 years $ 36,981 $ 25,969 The regulatory asset for income taxes includes (a) deferred state income taxes related primarily to differences between book and tax depreciation expense, (b) deferred income taxes related to the differences that arise between specific asset improvement costs capitalized for book purposes and deducted as a repair expense for tax purposes, and (c) deferred income taxes associated with the gross-up of revenues related to the differences. These assets are recognized for ratemaking purposes on a cash or flow-through basis and will be recovered in rates as they reverse. The Company uses regulatory accounting treatment to defer the mark-to-market unrealized gains and losses on its interest rate swap to reflect that the gain or loss is included in the ratemaking formula when the transaction actually settles. The value of the swap as of the balance sheet date is recorded as part of other deferred credits. Realized gains or losses on the swap will be recorded as interest expense in the statement of income over its remaining term of 8 years. Utility plant retirement costs represents costs already incurred for the removal of assets, which are expected to be recovered over a five-year period in rates, through depreciation expense. The Company was granted approval by the PPUC to modify its tariff to replace lead customer-owned service lines that are discovered when the Company replaces its lead service lines over the remaining three years, and to include the cost of the annual replacement of up to 400 lead customer-owned service lines whenever they are discovered, regardless of the material used for the company-owned service line over nine years. The tariff modification allows the Company to replace customer-owned service lines at its own initial cost and record the costs as a regulatory asset to be recovered in future base rates to customers. The recovery period was established in the most recent rate order at four years beginning March 1, 2019. The recovery period for the customer-owned lead service line replacements completed subsequent to the most recent rate order will begin after the next rate order. Service life study and rate case filing expenses are deferred and amortized over their remaining life of one year. Pursuant to the Tax Cuts and Jobs Act of 2017, or 2017 Tax Act, customers’ advances for construction and contributions in aid of construction are considered taxable income. The Company’s tariff allows the Company to record these income taxes for inclusion in rate base. This asset is recognized for ratemaking purposes on a cash or flow-through basis and will be recovered in rates as it reverses. In November 2021, the Infrastructure Investment and Jobs Act of 2021, or 2021 Infrastructure Act, repealed the tax treatment of customers’ advances for construction and contributions in aid of construction made after December 31, 2020. Under normalization rules applicable to public utility property included in the 2017 Tax Act, the excess accumulated deferred income taxes on accelerated depreciation from lowering of the enacted federal statutory corporate tax rate is recorded as a regulatory liability. The benefit will be given back to customers in rates over the remaining regulatory life of the property. The regulatory liability for income taxes includes deferred taxes related to excess accumulated deferred income taxes on accelerated depreciation, other postretirement benefits, customers’ advances for construction and contributions in aid of construction, and bad debts, as well as deferred investment tax credits. These liabilities will be given back to customers in rates, as tax deductions occur over the next 1 to 50 years. The regulatory liability for the Internal Revenue Service, or IRS, tangible property regulations, or TPR, catch-up deduction represents the tax benefits realized on the Company’s 2014 income tax return for qualifying capital expenditures made prior to 2014. The period over which it will be given back to customers in rates was established in the most recent rate order at 15 years beginning March 1, 2019. Postretirement benefits include the difference between contributions and deferred pension expense and the overfunded status of the pension plans. The overfunded status represents the difference between the projected benefit obligation and the fair market value of the assets. This liability will change in future years based on the amount of contributions made and market returns. The liability will be given back to customers in rates over some period determined by the PPUC in a future rate filing. Other Assets Other assets consist mainly of the cash value of life insurance policies held as an investment by the Company for reimbursement of costs and benefits associated with its supplemental retirement and deferred compensation programs. Deferred Debt Expense Deferred debt expense is amortized on a straight-line basis over the term of the related debt and is presented on the balance sheet as a direct reduction from long-term debt. Customers’ Advances for Construction Customer advances are cash payments from developers, municipalities, customers, or builders for construction of utility plant, and are refundable upon completion of construction, as operating revenues are earned. If the Company loans funds for construction to the customer, the refund amount is credited to the note receivable rather than paid out in cash. After all refunds to which the customer is entitled are made, any remaining balance is transferred to contributions in aid of construction. Contributions in Aid of Construction Contributions in Aid of Construction is composed of (i) direct, non-refundable contributions from developers, customers, or builders for construction of water infrastructure and (ii) customer advances that have become non-refundable. Contributions in aid of construction are deducted from the Company’s rate base, and therefore, no return is earned on property financed with contributions. The PPUC requires that contributions received remain on the Company’s balance sheets indefinitely as a long-term liability. Interest Rate Swap Agreement The Company is exposed to certain risks relating to its ongoing business operations. The primary risk managed by using derivative instruments is interest rate risk. The Company utilizes an interest rate swap agreement to effectively convert its variable-rate debt to a fixed rate. Interest rate swaps are contracts in which a series of interest rate cash flows are exchanged over a prescribed period. The notional amount on which the interest payments are based is not exchanged. The Company has designated the interest rate swap agreement as a cash flow hedge, classified as a financial derivative used for non-trading activities. The accounting standards regarding accounting for derivatives and hedging activities require companies to recognize all derivative instruments as either assets or liabilities at fair value on the balance sheets. In accordance with the standards, the interest rate swap is recorded on the balance sheets in other deferred credits at fair value. The Company uses regulatory accounting treatment rather than hedge accounting to defer the unrealized gains and losses on its interest rate swap. These unrealized gains and losses are recorded as a regulatory asset. Based on current ratemaking treatment, the Company expects the gains and losses to be recognized in rates and in interest expense as the swap settlements occur. Swap settlements are recorded in the income statement with the hedged item as interest expense. Swap settlements resulted in the reclassification from regulatory assets to interest expense of $372 in 2021 and $342 in 2020. The overall swap result was a (gain) loss of $(274) in 2021 and $815 in 2020. During the twelve months ending December 31, 2022, the Company expects to reclassify $342 (before tax) from regulatory assets to interest expense. The interest rate swap will expire on October 1, 2029. Stock-Based Compensation The Company records compensation expense in the financial statements for stock-based awards based on the grant date fair value of those awards. Stock-based compensation expense is recognized over the requisite service periods of the awards on a straight-line basis, which is generally commensurate with the vesting term. Forfeitures are recognized as they occur. Income Taxes Certain income and expense items are accounted for in different time periods for financial reporting than for income tax reporting purposes. Deferred income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. To the extent such income taxes increase or decrease future rates, an offsetting regulatory asset or liability has been recorded. Investment tax credits have been deferred and are being amortized to income over the average estimated service lives of the related assets. As of December 31, 2021 and 2020, deferred investment tax credits amounted to $463 and $500, respectively. The Company filed for a change in accounting method under the IRS TPR effective in 2014. Under the change in accounting method, the Company is permitted to deduct the costs of certain asset improvements that were previously being capitalized and depreciated for tax purposes as an expense on its income tax return. The Company was permitted to make this deduction for prior years (the “catch-up deduction”) and each year going forward, beginning with 2014 (the “ongoing deduction”). After receiving approval from the PPUC in its most recent rate order, the Company began to recognize the catch-up deduction, recorded as a regulatory liability, over 15 years beginning March 1, 2019. The ongoing deduction results in a reduction in the effective income tax rate, a net reduction in income tax expense, and a reduction in the amount of income taxes currently payable. The catch-up deduction resulted in a decrease in current income taxes payable and an increase to regulatory liabilities. Both the ongoing and catch-up deductions resulted in increases to deferred tax liabilities and regulatory assets representing the appropriate book and tax basis difference on capital additions. The 2017 Tax Act, among other things, reduces the federal statutory corporate tax rate for tax years beginning in 2018 from 34% to 21%, treats customers’ advances for construction and contributions in aid of construction as taxable income, eliminates certain deductions, and eliminates bonus depreciation on qualified water and wastewater property. This resulted in the remeasurement of the federal portion of the Company’s deferred taxes as of December 31, 2017 to the 21% rate. The effect was recognized in income for the year ended December 31, 2017 for all deferred tax assets and liabilities except accelerated depreciation. Under normalization rules applicable to public utility property included in the 2017 Tax Act, the excess accumulated deferred income taxes on accelerated depreciation is recorded as a regulatory liability. The regulatory liability is a temporary difference, so a deferred tax asset is recorded including the gross-up of revenue necessary to return, in rates, the effect of the temporary difference. In November 2021, the 2021 Infrastructure Act repealed the tax treatment of customers’ advances for construction and contributions in aid of construction made after December 31, 2020. Allowance for Funds Used During Construction Allowance for funds used during construction (AFUDC) represents the estimated cost of funds used for construction purposes during the period of construction. These costs are reflected as non-cash income during the construction period and as an addition to the cost of plant constructed. AFUDC includes the net cost of borrowed funds and a rate of return on other funds. The PPUC approved rate of 10.04% was applied for 2021 and 2020. AFUDC is recovered through water and wastewater rates as utility plant is depreciated. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Acquisitions

Acquisitions	12 Months Ended
Acquisitions	Dec. 31, 2021
Acquisitions [Abstract]
Acquisitions	2. Acquisitions On April 9, 2020, the Company completed the acquisition of the wastewater collection and treatment assets of Felton Borough in York County, Pennsylvania. The Company began operating the existing collection and treatment facilities on April 16, 2020. The acquisition resulted in the addition of approximately 130 wastewater customers with purchase price and acquisition costs of approximately $914, which is more than the depreciated original cost of the assets net of contributions in aid of construction. The Company recorded an acquisition adjustment of $295 and will seek approval from the PPUC to amortize the acquisition adjustment over the remaining life of the acquired assets. This acquisition is immaterial to Company results. On September 14, 2020, the Company completed the acquisition of the wastewater collection and treatment assets and began operating the existing collection and treatment facilities of the Letterkenny Township Municipal Authority in Franklin County, Pennsylvania. The acquisition resulted in the addition of approximately 180 wastewater customers with purchase price and acquisition costs of approximately $262 which is less than the depreciated original cost of the assets. The Company recorded a negative acquisition adjustment of $751 and will seek approval from the PPUC to amortize the acquisition adjustment over the remaining life of the acquired assets. This acquisition is immaterial to Company results. On December 30, 2021, the Company completed the acquisition of the wastewater collection assets of West Manheim Township in York County, Pennsylvania. The Company began operating the existing collection facilities on January 3, 2022. The acquisition resulted in the addition of approximately 1,800 wastewater customers with purchase price and acquisition costs of approximately $11,991 which is more than the depreciated original cost of the assets. The Company recorded an acquisition adjustment of $3 and will seek approval from the PPUC to expense the acquisition adjustment. This acquisition is immaterial to Company results.

Accounts Receivable and Contrac

Accounts Receivable and Contract Assets	12 Months Ended
Accounts Receivable and Contract Assets	Dec. 31, 2021
Accounts Receivable and Contract Assets [Abstract]
Accounts Receivable and Contract Assets	3. Accounts Receivable and Contract Assets Accounts receivable and contract assets are summarized in the following table: As of As of Dec. 31, 2021 Dec. 31, 2020 Change Accounts receivable – customers $ 5,034 $ 5,633 $ (599 ) Other receivables 455 206 249 5,489 5,839 (350 ) Less: allowance for doubtful accounts (855 ) (655 ) (200 ) Accounts receivable, net $ 4,634 $ 5,184 $ (550 ) Unbilled revenue $ 2,784 $ 2,847 $ (63 ) Differences in timing of revenue recognition, billings, and cash collections result in receivables and contract assets. Generally, billing occurs subsequent to revenue recognition, resulting in a contract asset reported as unbilled revenue on the balance sheet. The Company does not receive advances or deposits from customers before revenue is recognized so no contract liabilities are reported. Accounts receivable are recorded when the right to consideration becomes unconditional and are presented separately on the balance sheet. The changes in accounts receivable – customers and in unbilled revenue were primarily due to normal timing difference between performance and the customer’s payments.

Note Receivable and Customers'

Note Receivable and Customers' Advances for Construction	12 Months Ended
Note Receivable and Customers' Advances for Construction	Dec. 31, 2021
Note Receivable and Customers' Advances for Construction [Abstract]
Note Receivable and Customers' Advances for Construction	4. Note Receivable and Customers’ Advances for Construction The Company entered into an agreement with a The Company recorded interest income of $164 in 2021 and $139 in 2020. The interest rate on the note outstanding is 7.5%. Included in the accompanying balance sheets at December 31, 2021 and 2020 were the following amounts related to this project. 2021 2020 Note receivable, including interest $ 255 $ 255 Customers’ advances for construction 284 302 The Company has other customers’ advances for construction totaling $12,536 and $10,024 at December 31, 2021 and 2020, respectively.

Common Stock and Earnings Per S

Common Stock and Earnings Per Share	12 Months Ended
Common Stock and Earnings Per Share	Dec. 31, 2021
Common Stock and Earnings Per Share [Abstract]
Common Stock and Earnings Per Share	5. Common Stock and Earnings Per Share Net income of $16,984 and $16,598 for the years ended December 31, 2021 and 2020 respectively, is used to calculate both basic and diluted earnings per share. Basic net income per share is based on the weighted average number of common shares outstanding. Diluted net income per share is based on the weighted average number of common shares outstanding plus potentially dilutive shares. The dilutive effect of employee stock-based compensation is included in the computation of diluted net income per share. The dilutive effect of stock-based compensation is calculated using the treasury stock method and expected proceeds upon exercise or issuance of the stock-based compensation. The following table summarizes the shares used in computing basic and diluted net income per share: 2021 2020 Weighted average common shares, basic 13,076,263 13,033,681 Effect of dilutive securities: Employee stock-based compensation 1,027 839 Weighted average common shares, diluted 13,077,290 13,034,520 Under the employee stock purchase plan, all full-time employees who have been employed at least ninety The Company has a Dividend Reinvestment and Direct Stock Purchase and Sale Plan (“the Plan”), which is available to both current shareholders and the general public. On November 8, 2019, the Company filed a Registration Statement on Form S-3 with the Securities and Exchange Commission (SEC) to authorize an additional 157,000 shares and rollover the unissued 344,379 shares authorized under the 2016 Form S-3, for issuance under the new Prospectus for the Plan. Under the optional dividend reinvestment portion of the Plan, holders of the Company’s common stock may purchase additional shares instead of receiving cash dividends. The purchase price is 95% of the fair market value (as defined). Under the direct stock purchase portion of the Plan, purchases are made monthly at 100% of the stock’s fair market value, as defined in the new Prospectus. The Registration Statement was declared effective by the SEC on November 18, 2019. Shares issued during 2021 and 2020 were 41,975 and 37,370, respectively. As of December 31, 2021, 396,544 authorized shares remain unissued under the Plan. On March 11, 2013, the Board of Directors, or the Board, authorized a share repurchase program granting the Company authority to repurchase up to 1,200,000 shares of the Company’s common stock from time to time. The stock repurchase program has no specific end date and the Company may repurchase shares in the open market or through privately negotiated transactions. The Company may suspend or discontinue the repurchase program at any time. During both 2021 and 2020, the Company did not repurchase or retire any shares. As of December 31, 2021, 618,004 shares remain available for repurchase.

Long-Term Debt and Short-Term B

Long-Term Debt and Short-Term Borrowings	12 Months Ended
Long-Term Debt and Short-Term Borrowings	Dec. 31, 2021
Long-Term Debt and Short-Term Borrowings [Abstract]
Long-Term Debt and Short-Term Borrowings	6. Long-Term Debt and Short-Term Borrowings Long-term debt as of December 31, 2021 and 2020 is summarized in the following table: 2021 2020 8.43 $ 7,500 $ 7,500 Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 12,000 12,000 3.00 10,500 10,500 3.10 14,870 14,870 3.23 15,000 15,000 4.00 4.50 10,000 10,000 4.54 20,000 20,000 3.24 30,000 30,000 Committed Line of Credit, due 2023 29,320 6,700 Total long-term debt 149,190 126,570 Less discount on issuance of long-term debt (169 ) (181 ) Less unamortized debt issuance costs (2,652 ) (2,816 ) Less current maturities (7,500 ) – Long-term portion $ 138,869 $ 123,573 Payments due by year as of December 31, 2021: 2022 2023 2024 2025 2026 $ 7,500 $ 41,320 $ – $ – $ 330 Payments due in 2023 include payback of the committed line of credit. The committed line of credit is reviewed annually, and upon favorable outcome, would likely be extended for another year. Payments due in 2023 also include potential payments of $12,000 on the variable rate bonds (due 2029) which would only be payable if all bonds were tendered and could not be remarketed, or in the event the Company was unable to, or chose not to, renew the letter of credit backing the bonds. There is currently no such indication of this happening. Fixed Rate Long-Term Debt On September 30, 2020, the Company entered into a note purchase agreement with certain institutional investors relating to the private placement of $30,000 aggregate principal amount of the Company’s senior notes. The senior notes bear interest at 3.24% per annum payable semiannually and mature on September 30, 2050. The senior notes are unsecured and unsubordinated obligations of the Company. The Company received net proceeds, after deducting issuance costs, of approximately $29,838. The net proceeds were used to refinance the $6,500 aggregate principal amount of the Company’s 10.05% Senior Notes, Series C, due September 30, 2020, to refinance line of credit borrowings incurred by the Company as interim financing for various capital projects, to fund acquisitions and for general corporate purposes. Variable Rate Long-Term Debt On May 7, 2008, the PEDFA issued $12,000 aggregate principal amount of PEDFA Exempt Facilities Revenue Refunding Bonds, Series A of 2008 (the “Series A Bonds”) for the Company’s benefit pursuant to the terms of a trust indenture, dated as of May 1, 2008, between the PEDFA and Manufacturers and Traders Trust Company, as trustee. The PEDFA then loaned the proceeds of the offering of the Series A Bonds to the Company pursuant to a loan agreement, dated as of May 1, 2008, between the Company and the PEDFA. The loan agreement provides for a $12,000 loan with a maturity date of October 1, 2029. Amounts outstanding under the loan agreement are the Company’s direct general obligations. The proceeds of the loan were used to redeem the PEDFA Exempt Facilities Revenue Bonds, Series B of 2004 (the “2004 Series B Bonds”). The 2004 Series B Bonds were redeemed because the bonds were tendered and could not be remarketed due to the downgrade of the bond insurer’s credit rating. Borrowings under the loan agreement bear interest at a variable rate as determined by PNC Capital Markets, as remarketing agent, on a periodic basis elected by the Company, which has currently elected that the interest rate be determined on a weekly basis. The remarketing agent determines the interest rate based on the current market conditions in order to determine the lowest interest rate which would cause the Series A Bonds to have a market value equal to the principal amount thereof plus accrued interest thereon. The variable interest rate under the loan agreement averaged 0.07% in 2021 and 0.62% in 2020. As of December 31, 2021 and 2020, the interest rate was 0.13% and 0.12%, respectively. The holders of the $12,000 Series A Bonds may tender their bonds at any time. When the bonds are tendered, they are subject to an annual remarketing agreement, pursuant to which a remarketing agent attempts to remarket the tendered bonds according to the terms of the indenture. In order to keep variable interest rates down and to enhance the marketability of the Series A Bonds, the Company entered into a Reimbursement, Credit and Security Agreement with PNC Bank, National Association (“the Bank”) dated as of May 1, 2008. This agreement provides for a direct pay letter of credit issued by the Bank to the trustee for the Series A Bonds. The Bank is responsible for providing the trustee with funds for the timely payment of the principal and interest on the Series A Bonds and for the purchase price of the Series A Bonds that have been tendered or deemed tendered for purchase and have not been remarketed. The Company’s responsibility is to reimburse the Bank the same day as regular interest payments are made, and within fourteen months for the purchase price of tendered bonds that have not been remarketed. The reimbursement period for the principal is immediate at maturity, upon default by the Company, or if the Bank does not renew the Letter of Credit. The current expiration date of the Letter of Credit is June 30, 2023. It is reviewed annually for a potential extension of the expiration date. The Company may elect to have the Series A Bonds redeemed, in whole or in part, on any date that interest is payable for a redemption price equal to the principal amount thereof plus accrued interest to the date of redemption. The Series A Bonds are also subject to mandatory redemption for the same redemption price in the event that the IRS determines that the interest payable on the Series A Bonds is includable in gross income of the holders of the bonds for federal tax purposes. Interest Rate Swap Agreement In connection with the issuance of the PEDFA 2004 Series B Bonds, the Company entered into an interest rate swap agreement with a counterparty, in the notional principal amount of $12,000. The Company elected to retain the swap agreement for the 2008 Series A Bonds. Interest rate swap agreements derive their value from underlying interest rates. These transactions involve both credit and market risk. The notional amounts are amounts on which calculations, payments, and the value of the derivative are based. Notional amounts do not represent direct credit exposure. Direct credit exposure is limited to the net difference between the calculated amounts to be received and paid, if any. Such difference, which represents the fair value of the swap, is reflected on the Company’s balance sheets. See Note 7 for additional information regarding the fair value of the swap. The interest rate swap will terminate on the maturity date of the 2008 Series A Bonds (which is the same date as the maturity date of the loan under the loan agreement), unless sooner terminated pursuant to its terms. In the event the interest rate swap terminates prior to the maturity date of the 2008 Series A Bonds, either the Company or the swap counterparty may be required to make a termination payment to the other based on market conditions at such time. The Company is exposed to credit-related losses in the event of nonperformance by the counterparty. The Company controls the credit risk of its financial contracts through credit approvals, limits and monitoring procedures, and does not expect the counterparty to default on its obligations. Notwithstanding the terms of the swap agreement, the Company is ultimately obligated for all amounts due and payable under the loan agreement. The interest rate swap agreement contains provisions that require the Company to maintain a credit rating of at least BBB- with Standard & Poor’s. On October 8, 2021, Standard & Poor’s affirmed the Company’s credit rating at A-, with a stable outlook and adequate liquidity. If the Company’s rating were to fall below this rating, it would be in violation of these provisions, and the counterparty to the derivative could request immediate payment if the derivative was in a liability position. The Company’s interest rate swap was in a liability position as of December 31, 2021. If a violation was triggered on December 31, 2021, the Company would have been required to pay the counterparty approximately $2,107. The Company’s interest rate swap agreement provides that it pays the counterparty a fixed interest rate of 3.16% on the notional amount of $12,000. In exchange, the counterparty pays the Company a floating interest rate (based on 59% of the U.S. Dollar one-month LIBOR rate) on the notional amount. The floating interest rate paid to the Company is intended, over the term of the swap, to approximate the variable interest rate on the loan agreement and the interest rate paid to bondholders, thereby managing its exposure to fluctuations in prevailing interest rates. The Company’s net payment rate on the swap averaged 3.10% in 2021 and 2.87% in 2020. As of December 31, 2021, there was a spread of 7 basis points between the variable rate paid to bondholders and the variable rate received from the swap counterparty, which equated to an overall effective rate of 3.23% (including variable interest and swap payments). As of December 31, 2020, there was a spread of 3 basis points which equated to an overall effective rate of 3.19% (including variable interest and swap payments). Line of Credit Borrowings In 2020, the Company entered into an agreement for a $50,000 unsecured, committed line of credit at an interest rate of LIBOR plus 1.05% with an unused commitment fee and an interest rate floor. Simultaneously, the Company paid off and terminated all prior existing line of credit agreements aggregating $41,500 with four banks. In 2021, t he Company renewed its line of credit and extended the maturity date to September 2023. The Company utilizes a cash management account that is directly connected to its line of credit. Excess cash generated automatically pays down outstanding borrowings under the line of credit. If there are no outstanding borrowings, the cash is used as an earnings credit to reduce banking fees. Likewise, if additional funds are needed beyond what is generated internally, funds are automatically borrowed under the line of credit. The Company borrowed $29,320 and $6,700 under its line of credit and incurred a cash overdraft of $1,746 and $1,263, which was recorded in accounts payable, as of December 31, 2021 and 2020, respectively. Debt Covenants and Restrictions The terms of the debt agreements carry certain covenants and limit in some cases the Company’s ability to borrow additional funds, to prepay its borrowings and include certain restrictions with respect to declaration and payment of cash dividends and the Company’s acquisition of its stock. Under the terms of the most restrictive agreements, the Company cannot borrow in excess of 60% of its utility plant, and cumulative payments for dividends and acquisition of stock since December 31, 1982 may not exceed $1,500 plus net income since that date. As of December 31, 2021, none of the earnings retained in the business are restricted under these provisions. The Company’s debt is unsecured. The Company’s line of credit requires it to maintain a minimum equity to total capitalization ratio (defined as the sum of equity plus funded debt) and a minimum interest coverage ratio (defined as net income plus interest expense plus income tax expense divided by interest expense). As of December 31, 2021, the Company was in compliance with these covenants.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Dec. 31, 2021
Fair Value of Financial Instruments [Abstract]
Fair Value of Financial Instruments	7. Fair Value of Financial Instruments The accounting standards regarding fair value measurements establish a fair value hierarchy which indicates the extent to which inputs used in measuring fair value are observable in the market. Level 1 inputs include quoted prices for identical instruments and are the most observable. Level 2 inputs include quoted prices for similar assets and observable inputs such as interest rates, commodity rates and yield curves. Level 3 inputs are not observable in the market and include management’s own judgments about the assumptions market participants would use in pricing the asset or liability. The Company has recorded its interest rate swap liability at fair value in accordance with the standards. The liability is recorded under the caption “Other deferred credits” on the balance sheets. The table below illustrates the fair value of the interest rate swap as of the end of the reporting period. Description December 31, 2021 Fair Value Measurements at Reporting Date Using Significant Other Observable Inputs (Level 2) Interest Rate Swap $2,086 $2,086 Fair values are measured as the present value of all expected future cash flows based on the LIBOR-based swap yield curve as of the date of the valuation. These inputs to this calculation are deemed to be Level 2 inputs. The balance sheet carrying value reflects the Company’s credit quality as of December 31, 2021. The rate used in discounting all prospective cash flows anticipated to be made under this swap reflects a representation of the yield to maturity for 30-year debt on utilities rated A- as of December 31, 2021. The use of the Company’s credit quality resulted in a reduction in the swap liability of $21 as of December 31, 2021. The fair value of the swap reflecting the Company’s credit quality as of December 31, 2020 is shown in the table below. Description December 31, 2020 Fair Value Measurements at Reporting Date Using Significant Other Observable Inputs (Level 2) Interest Rate Swap $2,731 $2,731 The carrying amount of current assets and liabilities that are considered financial instruments approximates fair value as of the dates presented. The Company’s total long-term debt, with a carrying value of $149,190 at December 31, 2021, and $126,570 at December 31, 2020, had an estimated fair value of approximately $168,000 and $151,000, respectively. The estimated fair value of debt was calculated using a discounted cash flow technique that incorporates a market interest yield curve with adjustments for duration and risk profile. These inputs to this calculation are deemed to be Level 2 inputs. The Company recognized its credit rating in determining the yield curve, and did not factor in third party credit enhancements including the letter of credit on the 2008 PEDFA Series A issue. Customers’ advances for construction and note receivable have carrying values at December 31, 2021 of $12,820 and $255, respectively. At December 31, 2020, customers’ advances for construction and note receivable had carrying values of $10,326 and $255, respectively. The relative fair values of these amounts cannot be accurately estimated since the timing of future payment streams is dependent upon several factors, including new customer connections, customer consumption levels and future rate increases.

Commitments

Commitments	12 Months Ended
Commitments	Dec. 31, 2021
Commitments [Abstract]
Commitments	8. Commitments Based on its capital budget, the Company anticipates construction and acquisition expenditures for 2022 and 2023 of approximately $44,000 and $50,000, respectively, exclusive of any acquisitions not yet approved. The Company plans to finance ongoing capital expenditures with internally-generated funds, borrowings against the Company’s line of credit, proceeds from the issuance of common stock under its dividend reinvestment and direct stock purchase and sale plan and ESPP, potential common stock or debt issues and customer advances and contributions. The Company entered into a consent order agreement with the Pennsylvania Department of Environmental Protection in December 2016 after . The Company did not have an exceedance in any subsequent compliance test. Under the agreement, the Company successfully completed its commitment to exceed the LCR replacement schedule by replacing all the known company-owned lead service lines within The Company was granted approval by the PPUC, to modify its tariff to include the cost of the annual replacement of up to lead customer-owned service lines over from the agreement. The tariff modification allows the Company to replace customer-owned service lines at its own initial cost. The Company will record the costs as a regulatory asset to be recovered in future base rates to customers, over a period. The cost for the customer-owned lead service line replacements was approximately $ and $ through and is included as a regulatory asset. Based on its experience, the Company estimates that lead customer-owned service lines replacements will cost $ . This estimate is subject to adjustment as more facts become available. As of December 31, 2021, approximately 32% of the Company’s full time employees are under union contract. The current contract was ratified in October 2020 and expires on April 30, 2023. The Company is involved in certain legal and administrative proceedings before various courts and governmental agencies concerning utility service and other matters. The Company expects that the ultimate disposition of these proceedings will not have a material effect on the Company’s financial position, results of operations and cash flows.

Revenue

Revenue	12 Months Ended
Revenue	Dec. 31, 2021
Revenue [Abstract]
Revenue	9. Revenue The following table shows the Company’s revenues disaggregated by service and customer type. 2021 2020 Water utility service: Residential $ 33,986 $ 33,987 Commercial and industrial 14,575 13,764 Fire protection 3,247 3,191 Wastewater utility service: Residential 1,899 1,746 Commercial and industrial 317 304 Billing and revenue collection services 481 266 Collection services 26 15 Other revenue 37 23 Total Revenue from Contracts with Customers 54,568 53,296 Rents from regulated property 551 556 Total Operating Revenue $ 55,119 $ 53,852 Utility Service The Company provides utility service as a distinct and single performance obligation to each of its water and wastewater customers. The transaction price is detailed in the tariff pursuant to an order by the PPUC and made publicly available. There is no variable consideration and no free service, special rates, or subnormal charges to any customer. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied over time through the continuous provision of utility service through a stand-ready obligation to perform and the transfer of water or the collection of wastewater through a series of distinct transactions that are identical in nature and have the same pattern of transfer to the customer. The Company uses an output method to recognize the utility service revenue over time. The stand-ready obligation is recognized through the passage of time in the form of a fixed charge and the transfer of water or the collection of wastewater is recognized at a per unit rate based on the actual or estimated flow through the meter. Each customer is invoiced every month and the invoice is due within twenty days. The utility service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. A contract asset for unbilled revenue is recognized for the passage of time and the actual or estimated usage from the latest meter reading to the end of the accounting period. The methodology is standardized and consistently applied to reduce bias and the need for judgment. Billing and Revenue Collection Service The Company provides billing and revenue collection service as distinct performance obligations to two municipalities within the service territory of the Company. The municipalities provide wastewater service to their residents and the Company acts as the billing and revenue collection agent for the municipalities. The transaction price is a fixed amount per bill prepared as established in the contract. There is no variable consideration. Due to the fact that both the billing performance obligation and the revenue collection performance obligation are materially complete by the end of the reporting period, the Company does not allocate the transaction price between the two performance obligations. The performance obligations are satisfied at a point in time when the bills are sent as the municipalities receive all the benefits and bears all of the risk of non-collection at that time. Each municipality is invoiced when the bills are complete and the invoice is due within thirty days. The billing and revenue collection service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. Collection Service The Company provides collection service as a distinct and single performance obligation to several municipalities within the service territory of the Company. The municipalities provide wastewater service to their residents. If those residents are delinquent in paying for their wastewater service, the municipalities request that the Company post for and shut off the supply of water to the premises of those residents. When the resident is no longer delinquent, the Company will restore water service to the premises. The transaction price for each posting, each shut off, and each restoration is a fixed amount as established in the contract. There is no variable consideration. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied at a point in time when the posting, shut off, or restoration is completed as the municipalities receive all the benefits in the form of payment or no longer providing wastewater service. Each municipality is invoiced periodically for the posting, shut offs, and restorations that have been completed since the last billing and the invoice is due within thirty days. The collection service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. A contract asset for unbilled revenue is recognized for postings, shut offs, and restorations that have been completed from the last billing to the end of the accounting period. Service Line Protection Plan The Company provides service line protection as a distinct and single performance obligation to current water customers that choose to participate. The transaction price is detailed in the plan’s terms and conditions and made publicly available. There is no variable consideration. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied over time through the continuous provision of service line protection through a stand-ready obligation to perform. The Company uses an output method to recognize the service line protection revenue over time. The stand-ready obligation is recognized through the passage of time. A customer has a choice to prepay for an entire year or to pay in advance each month. The service line protection plan has no returns or extended warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no material performance obligations remain unsatisfied as of the end of the reporting period.

Rate Matters

Rate Matters	12 Months Ended
Rate Matters	Dec. 31, 2021
Rate Matters [Abstract]
Rate Matters	10. Rate Matters From time to time, the Company files applications for rate increases with the PPUC and is granted rate relief as a result of such requests. Most recently, the PPUC authorized an increase in rates effective March 1, 2019. The company anticipates that it will file a rate increase request in 2022. The PPUC permits water utilities to collect a distribution system improvement charge, or DSIC. The DSIC allows the Company to add a charge to customers’ bills for qualified replacement costs of certain infrastructure without submitting a rate filing. This surcharge mechanism typically adjusts periodically based on additional qualified capital expenditures completed or anticipated in a future period. The DSIC is capped at 5% of base rates, and is reset to zero when new base rates that reflect the costs of those additions become effective or when a utility’s earnings exceed a regulatory benchmark. The Company's earnings are currently below the regulatory benchmark, allowing the Company to collect DSIC. The DSIC provided revenues of $627 in 2021 and $0 in 2020. The DSIC is subject to audit by the PPUC.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2021
Employee Benefit Plans [Abstract]
Employee Benefit Plans	11. Employee Benefit Plans Pensions The Company maintains a general and administrative and a union-represented defined benefit pension plan covering all of its employees hired prior to May 1, 2010. Employees hired after May 1, 2010 are eligible for an enhanced 401(k) plan rather than a defined benefit plan. The benefits under the defined benefit plans are based upon years of service and compensation near retirement. The Company amended its defined benefit pension plans in 2014, generally limiting the years of eligible service under the plans to 30 years. The Company’s funding policy is to contribute annually the amount permitted by the PPUC to be collected from customers in rates, but in no case less than the minimum Employee Retirement Income Security Act (ERISA) required contribution. The following table sets forth the plans’ funded status as of December 31, 2021 and 2020. The measurement of assets and obligations of the plans is as of December 31, 2021 and 2020. Obligations and Funded Status At December 31 2021 2020 Change in Benefit Obligation Pension benefit obligation, beginning of year $ 54,106 $ 47,530 Service cost 1,086 938 Interest cost 1,209 1,457 Actuarial (gain) loss (3,045 ) 6,165 Benefit payments (1,826 ) (1,984 ) Pension benefit obligation, end of year 51,530 54,106 Change in Plan Assets Fair value of plan assets, beginning of year 56,315 49,349 Actual return on plan assets 8,795 6,650 Employer contributions 2,300 2,300 Benefits paid (1,826 ) (1,984 ) Fair value of plan assets, end of year 65,584 56,315 Funded Status of Plans at End of Year $ 14,054 $ 2,209 The accounting standards require that the funded status of defined benefit pension plans be fully recognized on the balance sheets. They also call for the unrecognized actuarial gain or loss, the unrecognized prior service cost and the unrecognized transition costs to be adjustments to shareholders’ equity (accumulated other comprehensive income). Due to a rate order granted by the PPUC, the Company is permitted under the accounting standards to defer the charges otherwise recorded in accumulated other comprehensive income as a regulatory asset. Management believes these costs will be recovered in future rates charged to customers. The asset for the funded status of the Company’s pension plans as of December 31, 2021 and 2020 is recorded in “Prepaid pension cost” on its balance sheets. In 2021, the plans recognized a significant actuarial gain. The Company adopted the new mortality improvement scale (MP-2021) and recognized a 35 basis point increase in the discount rate. In 2020, the plans recognized a significant actuarial loss. The Company adopted the new mortality improvement scale (MP-2020) but recognized an 80 basis point decrease in the discount rate. The Company uses the corridor method to amortize actuarial gains and losses. Gains and losses over 10% of the greater of pension benefit obligation or the market value of assets are amortized over the average future service of plan participants expected to receive benefits. Changes in plan assets and benefit obligations recognized in regulatory assets are as follows: 2021 2020 Net gain (loss) arising during the period $ (8,189 ) $ 2,713 Recognized net actuarial loss (483 ) (370 ) Recognized prior service credit 13 13 Total changes in regulatory asset during the year $ (8,659 ) $ 2,356 Amounts recognized in regulatory assets that have not yet been recognized as components of net periodic benefit cost consist of the following at December 31: 2021 2020 Net loss $ 1,825 $ 10,497 Prior service credit (50 ) (63 ) Regulatory asset $ 1,775 $ 10,434 Components of net periodic benefit cost are as follows: 2021 2020 Service cost $ 1,086 $ 938 Interest cost 1,209 1,457 Expected return on plan assets (3,651 ) (3,198 ) Amortization of loss 483 370 Amortization of prior service credit (13 ) (13 ) Rate-regulated adjustment 3,186 2,746 Net periodic benefit cost $ 2,300 $ 2,300 Pension service cost is recorded in operating expenses. All other components of net periodic pension cost are recorded as other pension costs in other income (expenses). The rate-regulated adjustment set forth above is required in order to reflect pension expense for the Company in accordance with the method used in establishing water rates. The Company is permitted by rate order of the PPUC to expense pension costs to the extent of contributions and defer the remaining expense to regulatory assets to be collected in rates at a later date as additional contributions are made. During 2021, the deferral decreased by $3,186. The estimated costs for the defined benefit pension plans relating to the December 31, 2021 balance sheet that will be amortized from regulatory assets into net periodic benefit cost over the next fiscal year are as follows: Net loss $ – Net prior service credit (13 ) (13 ) The Company plans to contribute $2,300 to the plans in 2022. The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid in each of the next five years and the subsequent five years in the aggregate: 2022 2023 2024 2025 2026 2027 2031 $ 1,964 $ 2,066 $ 2,183 $ 2,176 $ 2,261 $ 12,847 The following tables show the projected benefit obligation, the accumulated benefit obligation and the fair value of plan assets as of December 31: 2021 2020 Projected benefit obligation $ 51,530 $ 54,106 Fair value of plan assets 65,584 56,315 2021 2020 Accumulated benefit obligation $ 48,464 $ 50,578 Fair value of plan assets 65,584 56,315 Weighted-average assumptions used to determine benefit obligations at December 31: 2021 2020 Discount rate 2.65% 2.30% Rate of compensation increase 2.50% – 3.00% 2.50% – 3.00% Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31: 2021 2020 Discount rate 2.30% 3.10% Expected long-term return on plan assets 6.50% 6.50% Rate of compensation increase 2.50% – 3.00% 2.50% – 3.00% The selected long-term rate of return on plan assets was primarily based on the asset allocation of each of the plan’s assets (approximately 50% to 70% equity securities and 30% to 50% fixed income securities). Analysis of the historic returns of these asset classes and projections of expected future returns were considered in setting the long-term rate of return. The investment objective of the Company’s defined benefit pension plans is that of Growth and Income. The weighted-average target asset allocations are 50% to 70% equity securities, 30% to 50% fixed income securities, and 0% to 10% reserves (cash and cash equivalents). Within the equity category, the Company’s target allocation is approximately 60-95% large cap, 0-25% mid cap, 0-10% small cap, 0-25% International Developed Nations, and 0-10% International Emerging Nations. Within the fixed income category, its target allocation is approximately 15-55% U.S. Treasuries, 0–22% Federal Agency securities, 0-40% corporate bonds, 15-55% mortgage-backed securities, 0-20% international, and 0-20% high yield bonds. The Company’s investment performance objectives over a three Further guidelines within equity securities include: (1) holdings in any one company cannot exceed 5% of the portfolio; (2) a minimum of 20 individual stocks must be included in the domestic stock portfolio; (3) a minimum of 30 individual stocks must be included in the international stock portfolio; (4) equity holdings in any one industry cannot exceed 20-25% of the portfolio; and (5) only U.S.-denominated currency securities are permitted. Further guidelines for fixed income securities include: (1) fixed income holdings in a single issuer are limited to 5% of the portfolio; (2) acceptable investments include money market securities, U.S. Government and its agencies and sponsored entities’ securities, mortgage-backed and asset-backed securities, corporate securities and mutual funds offering high yield bond portfolios; (3) purchases must be limited to investment grade or higher; (4) non-U.S. dollar denominated securities are not permissible; and (5) high risk derivatives are prohibited. The fair values of the Company’s pension plan assets at December 31, 2021 and 2020 by asset category and fair value hierarchy level are as follows. The majority of the valuations are based on quoted prices on active markets (Level 1), with the remaining valuations based on broker/dealer quotes, active market makers, models, and yield curves (Level 2). Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Asset Category 2021 2020 2021 2020 2021 2020 Cash and Money Market Funds (a) $ 671 $ 624 $ 671 $ 624 $ – $ – Equity Securities: Equity Mutual Funds (b) 43,178 35,707 43,178 35,707 – – Fixed Income Securities: U.S. Treasury Obligations 621 631 – – 621 631 Corporate and Foreign Bonds (c) 4,580 5,615 – – 4,580 5,615 Fixed Income Mutual Funds (d) 16,534 13,738 16,534 13,738 – – Total Plan Assets $ 65,584 $ 56,315 $ 60,383 $ 50,069 $ 5,201 $ 6,246 (a) The portfolios are designed to keep up to one year of distributions in immediately available funds. (b) This category currently includes a majority of investments in closed-end mutual funds as well as domestic equity mutual funds and international mutual funds which give the portfolio exposure to mid and large cap index funds as well as international diversified index funds. (c) This category currently includes only U.S. corporate bonds and notes widely distributed among consumer discretionary, consumer staples, healthcare, information technology, energy, transportation, and financial services. (d) This category includes fixed income investments in mutual funds which include government and corporate of both the U.S. and other countries. The non-U.S. corporate and sovereign investments add further diversity to the fixed income portion of the portfolio. Defined Contribution Plan The Company has a savings plan pursuant to the provisions of section 401(k) of the Internal Revenue Code. For employees hired before May 1, 2010, this plan provides for elective employee contributions of up to 15% of compensation and Company matching contributions of 100% of the participant’s contribution, up to a maximum annual Company contribution of $2.8 for each employee. Employees hired after May 1, 2010 are entitled to an enhanced feature of the plan. This feature provides for elective employee contributions of up to 15% of compensation and Company matching contributions of 100% of the participant’s contribution, up to a maximum of 4% of the employee’s compensation. In addition, the Company will make an annual contribution of $1.2 to each employee’s account whether or not they defer their own compensation. Employees eligible for this enhanced 401(k) plan feature are not eligible for the defined benefit plans. As of December 31, 2021, 57 employees were participating in the enhanced feature of the plan. The Company’s contributions to both portions of the plan amounted to $340 in 2021 and $313 in 2020. Deferred Compensation The Company has non-qualified deferred compensation and supplemental retirement agreements with certain members of management. The future commitments under these arrangements are offset by corporate-owned life insurance policies. At December 31, 2021 and 2020, the present value of the future obligations included in "Accrued compensation and benefits" and "Deferred employee benefits" was approximately $4,762 and $4,757, respectively. The insurance policies included in "Other assets" had a total cash value of approximately $4,090 and $3,735 at December 31, 2021 and 2020, respectively. The Company’s net expenses under the plans amounted to $131 in 2021 and $585 in 2020. Other The Company has a retiree life insurance program which pays the beneficiary of a retiree $2 upon the retiree’s death. At December 31, 2021 and 2020, the present value of the future obligations was approximately $152 and $165, respectively. There is no trust or insurance covering this future liability, instead the Company will pay these benefits out of its general assets. The Company’s net (income) expenses under the plan amounted to $(9) in 2021 and $38 in 2020.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
Stock-Based Compensation	Dec. 31, 2021
Stock-Based Compensation [Abstract]
Stock-Based Compensation	12. Stock-Based Compensation On May 2, 2016, the Company’s stockholders approved The York Water Company Long-Term Incentive Plan, or LTIP. The LTIP was adopted to provide the incentive of long-term stock-based awards to officers, directors and key employees. The LTIP provides for the granting of nonqualified stock options, incentive stock options, stock appreciation rights, performance restricted stock grants and units, restricted stock grants and units, and unrestricted stock grants. A maximum of 100,000 shares of common stock may be issued under the LTIP over the ten-year life of the plan. The maximum number of shares of common stock subject to awards that may be granted to any participant in any one calendar year is 2,000. Shares of common stock issued under the LTIP may be treasury shares or authorized but unissued shares. The LTIP is administered by the Compensation Committee of the Board, or the full Board, provided that the full Board administers the LTIP as it relates to awards to non-employee directors of the Company. The Company filed a registration statement with the SEC on May 11, 2016 covering the offering of stock under the LTIP. The LTIP was effective on July 1, 2016. On April 26, 2017, the Board awarded stock to non-employee directors effective May 1, 2017. This stock award vested immediately. On April 26, 2017, the Compensation Committee awarded restricted stock to officers and key employees effective May 1, 2017. This restricted stock award vested ratably over beginning May 1, 2017 and has been fully recognized as of December 31, 2020. On May 7, 2018, the Board awarded stock to non-employee directors effective May 7, 2018. This stock award vested immediately. On May 7, 2018, the Compensation Committee awarded restricted stock to officers and key employees effective May 7, 2018. This restricted stock award vested ratably over beginning May 7, 2018 and has been fully recognized as of December 31, 2021. On May 6, 2019, the Board awarded stock to non-employee directors effective May 6, 2019. This stock award vested immediately. On May 6, 2019, the Compensation Committee awarded restricted stock to officers and key employees effective May 6, 2019. This restricted stock award vests ratably over three years beginning May 6, 2019. On August 19, 2019, the Board accelerated the vesting period for restricted stock granted in 2017, 2018, and 2019 to retiring officer from three years to that officer’s 2020 retirement date and has been fully recognized as of December 31, 2020. On September 18, 2020, the Board awarded stock to non-employee directors effective September 18, 2020. This stock award vested immediately. On September 18, 2020, the Compensation Committee awarded restricted stock to officers and key employees effective September 18, 2020. This restricted stock award vests ratably over beginning September 18, 2020. On May 3, 2021, the Board awarded stock to non-employee directors effective May 3, 2021. This stock award vested immediately. On May 3, 2021, the Compensation Committee awarded restricted stock to officers and key employees effective May 3, 2021. This restricted stock award vests ratably over three years beginning May 3, 2021. The restricted stock awards provide the grantee with the rights of a shareholder, including the right to receive dividends and to vote such shares, but not the right to sell or otherwise transfer the shares during the restriction period. As a result, the awards are included in common shares outstanding on the balance sheet. Restricted stock awards result in compensation expense valued at the fair market value of the stock on the date of the grant and are amortized ratably over the restriction period. The following table summarizes the stock grant amounts and activity for the years ended December 31, 2020 and 2021. Number of Shares Grant Date Weighted Average Fair Value Nonvested at beginning of the year 2020 7,342 $33.57 Granted 4,912 $44.07 Vested (5,491 ) $36.00 Forfeited (81 ) $33.61 Nonvested at end of the year 2020 6,682 $39.30 Granted 6,170 $51.40 Vested (4,048 ) $41.19 Forfeited – – Nonvested at end of the year 2021 8,804 $46.91 For the years ended December 31, 2021 and 2020, the statement of income includes $213 and $154 of stock based compensation and related recognized tax benefits of $62 and $45, respectively. The total fair value of the shares vested in the years ended December 31, 2021 and 2020 was $167 and $198, respectively. Total stock based compensation related to nonvested awards not yet recognized is $413 at December 31, 2021 which will be recognized over the remaining three-year vesting period.

Taxes Other than Income Taxes

Taxes Other than Income Taxes	12 Months Ended
Taxes Other than Income Taxes	Dec. 31, 2021
Taxes Other than Income Taxes [Abstract]
Taxes Other than Income Taxes	13. Taxes Other than Income Taxes The following table provides the components of taxes other than income taxes: 2021 2020 Regulatory Assessment $ 332 $ 298 Property 377 353 Payroll, net of amounts capitalized 575 551 Other 4 3 Total taxes other than income taxes $ 1,288 $ 1,205

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2021
Income Taxes [Abstract]
Income Taxes	14. Income Taxes The provisions for income taxes consist of: 2021 2020 Federal current $ 710 $ 1,376 State current 246 554 Federal deferred 311 247 State deferred (109 ) (120 ) Federal investment tax credit, net of current utilization (38 ) (39 ) Total income taxes $ 1,120 $ 2,018 A reconciliation of the statutory Federal tax provision to the total provision follows: 2021 2020 Statutory Federal tax provision $ 3,802 $ 3,909 State income taxes, net of Federal benefit 177 426 IRS TPR deduction (2,620 ) (1,979 ) Tax-exempt interest (34 ) (29 ) Amortization of investment tax credit (38 ) (39 ) Cash value of life insurance (17 ) (110 ) Amortization of excess accumulated deferred income taxes on accelerated depreciation (182 ) (182 ) Other, net 32 22 Total income taxes $ 1,120 $ 2,018 The Company filed for a change in accounting method under the IRS TPR effective in 2014. Under the change in accounting method, the Company is permitted to deduct the costs of certain asset improvements that were previously being capitalized and depreciated for tax purposes as an expense on its income tax return. The Company was permitted to make this deduction for prior years (the “catch-up deduction”) and for each year going forward (the “ongoing deduction”). As a result of the catch-up deduction, income tax benefits of $3,887 were deferred as a regulatory liability. After receiving approval from the PPUC in its most recent rate order, the Company began to recognize the catch-up deduction, recorded as a regulatory liability, over 15 years beginning March 1, 2019. As a result, the Company recognized $259 in income taxes during each of the years ended December 31, 2021 and 2020. As a result of the ongoing deduction, the net income tax benefits of $2,361 and $1,720 for the years ended December 31, 2021 and 2020, respectively, reduced income tax expense and flowed through to net income. The ongoing deduction results in a reduction in the effective income tax rate, a net reduction in income tax expense, and a reduction in the amount of income taxes currently payable. Both the ongoing and catch-up deductions result in increases to deferred tax liabilities and regulatory assets representing the appropriate book and tax basis difference on capital additions. The 2017 Tax Act, among other things, reduces the federal statutory corporate tax rate for tax years beginning in 2018 from 34% to 21%,treats customers’ advances for construction and contributions in aid of construction as taxable income, eliminates certain deductions, and eliminates bonus depreciation on qualified water and wastewater property. This resulted in the remeasurement of the federal portion of the Company’s deferred taxes as of December 31, 2017 to the 21% rate. The effect was recognized in income for the year ended December 31, 2017 for all deferred tax assets and liabilities except accelerated depreciation. Under normalization rules applicable to public utility property included in the 2017 Tax Act, the excess accumulated deferred income taxes on accelerated depreciation is recorded as a regulatory liability. The regulatory liability is a temporary difference so a deferred tax asset is recorded including the gross-up of revenue necessary to return, in rates, the effect of the temporary difference. The Company is recognizing the excess accumulated deferred income taxes on accelerated depreciation, recorded as a regulatory liability, over the remaining useful life of the underlying assets. As a result, the Company recognized $182 in income taxes during each of the years ended December 31, 2021 and 2020. In November 2021, the 2021 Infrastructure Act repealed the tax treatment of customers’ advances for construction and contributions in aid of construction made after December 31, 2020. The tax effects of temporary differences between book and tax balances that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of December 31, 2021 and 2020 are summarized in the following table: 2021 2020 Deferred tax assets: Reserve for doubtful accounts $ 247 $ 189 Compensated absences 176 151 Deferred compensation 1,376 1,375 Excess accumulated deferred income taxes on accelerated depreciation 3,942 3,995 Deferred taxes associated with the gross-up of revenues necessary to return, in rates, the effect of temporary differences 2,348 2,456 Customers’ advances for construction and contributions in aid of construction 1,545 1,815 Tax effect of pension regulatory liability 3,429 7 Other costs deducted for book, not for tax 74 64 Total deferred tax assets 13,137 10,052 Deferred tax liabilities: Accelerated depreciation 30,953 29,893 Basis differences from IRS TPR 16,912 13,671 Investment tax credit 329 356 Deferred taxes associated with the gross-up of revenues necessary to recover, in rates, the effect of temporary differences 9,553 8,088 Pensions 4,060 638 Unamortized debt issuance costs 469 500 Other costs deducted for tax, not for book 451 444 Total deferred tax liabilities 62,727 53,590 Net deferred tax liability $ 49,590 $ 43,538 In accordance with accounting standards, the net deferred tax liability is classified as a noncurrent deferred income tax liability on the balance sheets. No valuation allowance was required for deferred tax assets as of December 31, 2021 and 2020. In assessing the value of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based upon expected future taxable income and the current regulatory environment, management believes it is more likely than not that the Company will realize the benefits of these deductible differences. The Company determined that there were no uncertain tax positions meeting the recognition and measurement test of the accounting standards recorded in the years that remain open for review by taxing authorities, which are 2018 2020 The Company’s policy is to recognize interest and penalties related to income tax matters in other expenses. The Company paid no interest or penalties for the years ended December 31, 2021 and 2020.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
Schedule II - Valuation and Qualifying Accounts	Dec. 31, 2021
Schedule II - Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	THE YORK WATER COMPANY Schedule II Valuation and Qualifying Accounts For the Two Years Ended December 31, 2021 Additions Description Balance at Beginning of Year Charged to Cost and Expenses Recoveries Deductions Balance at End of Year FOR THE YEAR ENDED DECEMBER 31, 2021 Reserve for uncollectible accounts $ 655,000 $ 377,685 $ 52,527 $ 230,212 $ 855,000 FOR THE YEAR ENDED DECEMBER 31, 2020 Reserve for uncollectible accounts $ 305,000 $ 613,556 $ 54,653 $ 318,209 $ 655,000 The Deductions column above represents write-offs of accounts receivable during the applicable year.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Utility Plant and Depreciation	Utility Plant and Depreciation The cost of additions includes contracted cost, direct labor and fringe benefits, materials, overhead and, for certain utility plant, allowance for funds used during construction. In accordance with regulatory accounting requirements, water and wastewater systems acquired are recorded at estimated original cost of utility plant when first devoted to utility service and the applicable depreciation is recorded to accumulated depreciation. The difference between the estimated original cost less applicable accumulated depreciation, and the purchase price and acquisition costs is recorded as an acquisition adjustment within utility plant as permitted by the PPUC. At December 31, 2021 and 2020, utility plant includes a net credit acquisition adjustment of $3,637 and $3,707, respectively. For those amounts approved by the PPUC, the net acquisition adjustment is being amortized over the remaining life of the respective assets. Certain amounts are still awaiting approval from the PPUC before amortization will commence. Amortization amounted to $67 for each of the years ended December 31, 2021 and 2020. Upon normal retirement of depreciable property, the estimated or actual cost of the asset is credited to the utility plant account, and such amounts, together with the cost of removal less salvage value, are charged to the reserve for depreciation. To the extent the Company recovers cost of removal or other retirement costs through rates after the retirement costs are incurred, a regulatory asset is reported. Gains or losses from abnormal retirements are reflected in income currently. The straight-line remaining life method is used to compute depreciation on utility plant cost, exclusive of land and land rights. Annual provisions for depreciation of transportation and mechanical equipment included in utility plant are computed on a straight-line basis over the estimated service lives. Such provisions are charged to clearing accounts and apportioned therefrom to operating expenses and other accounts in accordance with the Uniform System of Accounts as prescribed by the PPUC. The Company charges to maintenance expense the cost of repairs and replacements and renewals of minor items of property. Maintenance of transportation equipment is charged to clearing accounts and apportioned therefrom in a manner similar to depreciation. The cost of replacements, renewals and betterments of units of property is capitalized to the utility plant accounts. The following remaining lives are used for financial reporting purposes: December 31 Approximate range Utility Plant Asset Category 2021 2020 of remaining lives Mains and accessories $ 242,160 $ 212,164 11 – 85 years Services, meters and hydrants 87,164 80,590 17 – 51 years Operations structures, reservoirs and water tanks 73,462 65,617 9 – 57 years Pumping and treatment equipment 37,209 34,163 5 – 30 years Office, transportation and operating equipment 16,856 15,520 2 – 21 years Land and other non-depreciable assets 3,714 3,478 – Utility plant in service 460,565 411,532 Construction work in progress 25,185 27,138 – Total Utility Plant $ 485,750 $ 438,670 The effective rate of depreciation was 2.33% in 2021 and 2020, on average utility plant, net of customers’ advances and contributions. Larger depreciation provisions resulting from allowable accelerated methods are deducted for tax purposes.
Cash and Cash Equivalents	Cash and Cash Equivalents For the purposes of the statements of cash flows, the Company considers all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents except for those instruments earmarked to fund construction expenditures or repay long-term debt. The Company periodically maintains cash balances in major financial institutions in excess of the federally insured limit by the Federal Deposit Insurance Corporation (FDIC). The Company has not experienced any losses and believes it is not exposed to any significant credit risk on cash and cash equivalents.
Restricted Cash	Restricted Cash The Company considers any cash account that it cannot access on demand due to contractual or legal reasons to be restricted cash. At December 31, 2021, the Company held no restricted cash. At December 31, 2020, the Company held $5,000 in restricted cash which was a bid deposit held in escrow for a potential acquisition.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at outstanding balances, less a reserve for doubtful accounts. The reserve for doubtful accounts is established through provisions charged against income. Accounts deemed to be uncollectible are charged against the reserve and subsequent recoveries, if any, are credited to the reserve. The reserve for doubtful accounts is maintained at a level considered adequate to provide for losses that can be reasonably anticipated. Management’s periodic evaluation of the adequacy of the reserve is based on past experience, agings of the receivables, adverse situations that may affect a customer’s ability to pay, current economic conditions, and other relevant factors. This evaluation is inherently subjective. Unpaid balances remaining after the stated payment terms are considered past due.
Materials and Supplies Inventories	Materials and Supplies Inventories Materials and supplies inventories are stated at cost. Costs are determined using the average cost method.
Note Receivable	Note Receivable Note receivable is recorded at cost and represents amounts due from a municipality for construction of water mains in their municipality. Management, considering current information and events regarding the borrowers’ ability to repay their obligations, considers a note to be impaired when it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the note agreement. When a note is considered to be impaired, the carrying value of the note is written down. The amount of the impairment is measured based on the present value of expected future cash flows discounted at the note’s effective interest rate.
Regulatory Assets and Liabilities	Regulatory Assets and Liabilities The Company is subject to the provisions of generally accepted accounting principles regarding rate-regulated entities. The accounting standards provide for the recognition of regulatory assets and liabilities as allowed by regulators for costs or credits that are reflected in current customer rates or are considered probable of being included in future rates. The regulatory assets or liabilities are then relieved as the cost or credit is reflected in rates. Regulatory assets represent costs that are expected to be fully recovered from customers in future rates while regulatory liabilities represent amounts that are expected to be refunded to customers in future rates. These deferred costs have been excluded from the Company’s rate base and, therefore, no return is being earned on the unamortized balances. Regulatory assets and liabilities are comprised of the following: December 31 Remaining Recovery 2021 2020 Periods Assets Income taxes $ 33,255 $ 28,200 Various Unrealized swap losses 2,054 2,700 1 – 8 years Utility plant retirement costs 7,245 5,968 5 years Customer-owned lead service line replacements 1,161 1,081 Various Income taxes on customers’ advances for construction and contributions in aid of construction 1,545 1,815 Various Service life study expenses 3 8 1 year Rate case filing expenses 17 121 1 year $ 45,280 $ 39,893 Liabilities Excess accumulated deferred income taxes on accelerated depreciation $ 13,644 $ 13,826 Various Postretirement benefits 11,870 25 Not yet known Income taxes 8,314 8,706 Various IRS TPR catch-up deduction 3,153 3,412 12 years $ 36,981 $ 25,969 The regulatory asset for income taxes includes (a) deferred state income taxes related primarily to differences between book and tax depreciation expense, (b) deferred income taxes related to the differences that arise between specific asset improvement costs capitalized for book purposes and deducted as a repair expense for tax purposes, and (c) deferred income taxes associated with the gross-up of revenues related to the differences. These assets are recognized for ratemaking purposes on a cash or flow-through basis and will be recovered in rates as they reverse. The Company uses regulatory accounting treatment to defer the mark-to-market unrealized gains and losses on its interest rate swap to reflect that the gain or loss is included in the ratemaking formula when the transaction actually settles. The value of the swap as of the balance sheet date is recorded as part of other deferred credits. Realized gains or losses on the swap will be recorded as interest expense in the statement of income over its remaining term of 8 years. Utility plant retirement costs represents costs already incurred for the removal of assets, which are expected to be recovered over a five-year period in rates, through depreciation expense. The Company was granted approval by the PPUC to modify its tariff to replace lead customer-owned service lines that are discovered when the Company replaces its lead service lines over the remaining three years, and to include the cost of the annual replacement of up to 400 lead customer-owned service lines whenever they are discovered, regardless of the material used for the company-owned service line over nine years. The tariff modification allows the Company to replace customer-owned service lines at its own initial cost and record the costs as a regulatory asset to be recovered in future base rates to customers. The recovery period was established in the most recent rate order at four years beginning March 1, 2019. The recovery period for the customer-owned lead service line replacements completed subsequent to the most recent rate order will begin after the next rate order. Service life study and rate case filing expenses are deferred and amortized over their remaining life of one year. Pursuant to the Tax Cuts and Jobs Act of 2017, or 2017 Tax Act, customers’ advances for construction and contributions in aid of construction are considered taxable income. The Company’s tariff allows the Company to record these income taxes for inclusion in rate base. This asset is recognized for ratemaking purposes on a cash or flow-through basis and will be recovered in rates as it reverses. In November 2021, the Infrastructure Investment and Jobs Act of 2021, or 2021 Infrastructure Act, repealed the tax treatment of customers’ advances for construction and contributions in aid of construction made after December 31, 2020. Under normalization rules applicable to public utility property included in the 2017 Tax Act, the excess accumulated deferred income taxes on accelerated depreciation from lowering of the enacted federal statutory corporate tax rate is recorded as a regulatory liability. The benefit will be given back to customers in rates over the remaining regulatory life of the property. The regulatory liability for income taxes includes deferred taxes related to excess accumulated deferred income taxes on accelerated depreciation, other postretirement benefits, customers’ advances for construction and contributions in aid of construction, and bad debts, as well as deferred investment tax credits. These liabilities will be given back to customers in rates, as tax deductions occur over the next 1 to 50 years. The regulatory liability for the Internal Revenue Service, or IRS, tangible property regulations, or TPR, catch-up deduction represents the tax benefits realized on the Company’s 2014 income tax return for qualifying capital expenditures made prior to 2014. The period over which it will be given back to customers in rates was established in the most recent rate order at 15 years beginning March 1, 2019. Postretirement benefits include the difference between contributions and deferred pension expense and the overfunded status of the pension plans. The overfunded status represents the difference between the projected benefit obligation and the fair market value of the assets. This liability will change in future years based on the amount of contributions made and market returns. The liability will be given back to customers in rates over some period determined by the PPUC in a future rate filing.
Other Assets	Other Assets Other assets consist mainly of the cash value of life insurance policies held as an investment by the Company for reimbursement of costs and benefits associated with its supplemental retirement and deferred compensation programs.
Deferred Debt Expense	Deferred Debt Expense Deferred debt expense is amortized on a straight-line basis over the term of the related debt and is presented on the balance sheet as a direct reduction from long-term debt.
Customers' Advances for Construction	Customers’ Advances for Construction Customer advances are cash payments from developers, municipalities, customers, or builders for construction of utility plant, and are refundable upon completion of construction, as operating revenues are earned. If the Company loans funds for construction to the customer, the refund amount is credited to the note receivable rather than paid out in cash. After all refunds to which the customer is entitled are made, any remaining balance is transferred to contributions in aid of construction.
Contributions in Aid of Construction	Contributions in Aid of Construction Contributions in Aid of Construction is composed of (i) direct, non-refundable contributions from developers, customers, or builders for construction of water infrastructure and (ii) customer advances that have become non-refundable. Contributions in aid of construction are deducted from the Company’s rate base, and therefore, no return is earned on property financed with contributions. The PPUC requires that contributions received remain on the Company’s balance sheets indefinitely as a long-term liability.
Interest Rate Swap Agreement	Interest Rate Swap Agreement The Company is exposed to certain risks relating to its ongoing business operations. The primary risk managed by using derivative instruments is interest rate risk. The Company utilizes an interest rate swap agreement to effectively convert its variable-rate debt to a fixed rate. Interest rate swaps are contracts in which a series of interest rate cash flows are exchanged over a prescribed period. The notional amount on which the interest payments are based is not exchanged. The Company has designated the interest rate swap agreement as a cash flow hedge, classified as a financial derivative used for non-trading activities. The accounting standards regarding accounting for derivatives and hedging activities require companies to recognize all derivative instruments as either assets or liabilities at fair value on the balance sheets. In accordance with the standards, the interest rate swap is recorded on the balance sheets in other deferred credits at fair value. The Company uses regulatory accounting treatment rather than hedge accounting to defer the unrealized gains and losses on its interest rate swap. These unrealized gains and losses are recorded as a regulatory asset. Based on current ratemaking treatment, the Company expects the gains and losses to be recognized in rates and in interest expense as the swap settlements occur. Swap settlements are recorded in the income statement with the hedged item as interest expense. Swap settlements resulted in the reclassification from regulatory assets to interest expense of $372 in 2021 and $342 in 2020. The overall swap result was a (gain) loss of $(274) in 2021 and $815 in 2020. During the twelve months ending December 31, 2022, the Company expects to reclassify $342 (before tax) from regulatory assets to interest expense. The interest rate swap will expire on October 1, 2029.
Stock-Based Compensation	Stock-Based Compensation The Company records compensation expense in the financial statements for stock-based awards based on the grant date fair value of those awards. Stock-based compensation expense is recognized over the requisite service periods of the awards on a straight-line basis, which is generally commensurate with the vesting term. Forfeitures are recognized as they occur.
Income Taxes	Income Taxes Certain income and expense items are accounted for in different time periods for financial reporting than for income tax reporting purposes. Deferred income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. To the extent such income taxes increase or decrease future rates, an offsetting regulatory asset or liability has been recorded. Investment tax credits have been deferred and are being amortized to income over the average estimated service lives of the related assets. As of December 31, 2021 and 2020, deferred investment tax credits amounted to $463 and $500, respectively. The Company filed for a change in accounting method under the IRS TPR effective in 2014. Under the change in accounting method, the Company is permitted to deduct the costs of certain asset improvements that were previously being capitalized and depreciated for tax purposes as an expense on its income tax return. The Company was permitted to make this deduction for prior years (the “catch-up deduction”) and each year going forward, beginning with 2014 (the “ongoing deduction”). After receiving approval from the PPUC in its most recent rate order, the Company began to recognize the catch-up deduction, recorded as a regulatory liability, over 15 years beginning March 1, 2019. The ongoing deduction results in a reduction in the effective income tax rate, a net reduction in income tax expense, and a reduction in the amount of income taxes currently payable. The catch-up deduction resulted in a decrease in current income taxes payable and an increase to regulatory liabilities. Both the ongoing and catch-up deductions resulted in increases to deferred tax liabilities and regulatory assets representing the appropriate book and tax basis difference on capital additions. The 2017 Tax Act, among other things, reduces the federal statutory corporate tax rate for tax years beginning in 2018 from 34% to 21%, treats customers’ advances for construction and contributions in aid of construction as taxable income, eliminates certain deductions, and eliminates bonus depreciation on qualified water and wastewater property. This resulted in the remeasurement of the federal portion of the Company’s deferred taxes as of December 31, 2017 to the 21% rate. The effect was recognized in income for the year ended December 31, 2017 for all deferred tax assets and liabilities except accelerated depreciation. Under normalization rules applicable to public utility property included in the 2017 Tax Act, the excess accumulated deferred income taxes on accelerated depreciation is recorded as a regulatory liability. The regulatory liability is a temporary difference, so a deferred tax asset is recorded including the gross-up of revenue necessary to return, in rates, the effect of the temporary difference. In November 2021, the 2021 Infrastructure Act repealed the tax treatment of customers’ advances for construction and contributions in aid of construction made after December 31, 2020.
Allowance for Funds Used During Construction	Allowance for Funds Used During Construction Allowance for funds used during construction (AFUDC) represents the estimated cost of funds used for construction purposes during the period of construction. These costs are reflected as non-cash income during the construction period and as an addition to the cost of plant constructed. AFUDC includes the net cost of borrowed funds and a rate of return on other funds. The PPUC approved rate of 10.04% was applied for 2021 and 2020. AFUDC is recovered through water and wastewater rates as utility plant is depreciated.
Use of Estimates in the Preparation of Financial Statements	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue (Policies)

Revenue (Policies)	12 Months Ended
Revenue (Policies)	Dec. 31, 2021
Revenue [Abstract]
Revenue	Utility Service The Company provides utility service as a distinct and single performance obligation to each of its water and wastewater customers. The transaction price is detailed in the tariff pursuant to an order by the PPUC and made publicly available. There is no variable consideration and no free service, special rates, or subnormal charges to any customer. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied over time through the continuous provision of utility service through a stand-ready obligation to perform and the transfer of water or the collection of wastewater through a series of distinct transactions that are identical in nature and have the same pattern of transfer to the customer. The Company uses an output method to recognize the utility service revenue over time. The stand-ready obligation is recognized through the passage of time in the form of a fixed charge and the transfer of water or the collection of wastewater is recognized at a per unit rate based on the actual or estimated flow through the meter. Each customer is invoiced every month and the invoice is due within twenty days. The utility service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. A contract asset for unbilled revenue is recognized for the passage of time and the actual or estimated usage from the latest meter reading to the end of the accounting period. The methodology is standardized and consistently applied to reduce bias and the need for judgment. Billing and Revenue Collection Service The Company provides billing and revenue collection service as distinct performance obligations to two municipalities within the service territory of the Company. The municipalities provide wastewater service to their residents and the Company acts as the billing and revenue collection agent for the municipalities. The transaction price is a fixed amount per bill prepared as established in the contract. There is no variable consideration. Due to the fact that both the billing performance obligation and the revenue collection performance obligation are materially complete by the end of the reporting period, the Company does not allocate the transaction price between the two performance obligations. The performance obligations are satisfied at a point in time when the bills are sent as the municipalities receive all the benefits and bears all of the risk of non-collection at that time. Each municipality is invoiced when the bills are complete and the invoice is due within thirty days. The billing and revenue collection service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. Collection Service The Company provides collection service as a distinct and single performance obligation to several municipalities within the service territory of the Company. The municipalities provide wastewater service to their residents. If those residents are delinquent in paying for their wastewater service, the municipalities request that the Company post for and shut off the supply of water to the premises of those residents. When the resident is no longer delinquent, the Company will restore water service to the premises. The transaction price for each posting, each shut off, and each restoration is a fixed amount as established in the contract. There is no variable consideration. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied at a point in time when the posting, shut off, or restoration is completed as the municipalities receive all the benefits in the form of payment or no longer providing wastewater service. Each municipality is invoiced periodically for the posting, shut offs, and restorations that have been completed since the last billing and the invoice is due within thirty days. The collection service has no returns or warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no performance obligations remain unsatisfied as of the end of the reporting period. A contract asset for unbilled revenue is recognized for postings, shut offs, and restorations that have been completed from the last billing to the end of the accounting period. Service Line Protection Plan The Company provides service line protection as a distinct and single performance obligation to current water customers that choose to participate. The transaction price is detailed in the plan’s terms and conditions and made publicly available. There is no variable consideration. Due to the fact that the contract includes a single performance obligation, no judgment is required to allocate the transaction price. The performance obligation is satisfied over time through the continuous provision of service line protection through a stand-ready obligation to perform. The Company uses an output method to recognize the service line protection revenue over time. The stand-ready obligation is recognized through the passage of time. A customer has a choice to prepay for an entire year or to pay in advance each month. The service line protection plan has no returns or extended warranties associated with it. No revenue is recognized from performance obligations satisfied in prior periods and no material performance obligations remain unsatisfied as of the end of the reporting period.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
Significant Accounting Policies (Tables)	Dec. 31, 2021
Significant Accounting Policies [Abstract]
Utility Plant	The following remaining lives are used for financial reporting purposes: December 31 Approximate range Utility Plant Asset Category 2021 2020 of remaining lives Mains and accessories $ 242,160 $ 212,164 11 – 85 years Services, meters and hydrants 87,164 80,590 17 – 51 years Operations structures, reservoirs and water tanks 73,462 65,617 9 – 57 years Pumping and treatment equipment 37,209 34,163 5 – 30 years Office, transportation and operating equipment 16,856 15,520 2 – 21 years Land and other non-depreciable assets 3,714 3,478 – Utility plant in service 460,565 411,532 Construction work in progress 25,185 27,138 – Total Utility Plant $ 485,750 $ 438,670
Regulatory Assets and Liabilities	Regulatory assets and liabilities are comprised of the following: December 31 Remaining Recovery 2021 2020 Periods Assets Income taxes $ 33,255 $ 28,200 Various Unrealized swap losses 2,054 2,700 1 – 8 years Utility plant retirement costs 7,245 5,968 5 years Customer-owned lead service line replacements 1,161 1,081 Various Income taxes on customers’ advances for construction and contributions in aid of construction 1,545 1,815 Various Service life study expenses 3 8 1 year Rate case filing expenses 17 121 1 year $ 45,280 $ 39,893 Liabilities Excess accumulated deferred income taxes on accelerated depreciation $ 13,644 $ 13,826 Various Postretirement benefits 11,870 25 Not yet known Income taxes 8,314 8,706 Various IRS TPR catch-up deduction 3,153 3,412 12 years $ 36,981 $ 25,969

Accounts Receivable and Contr_2

Accounts Receivable and Contract Assets (Tables)	12 Months Ended
Accounts Receivable and Contract Assets (Tables)	Dec. 31, 2021
Accounts Receivable and Contract Assets [Abstract]
Accounts Receivable and Contract Assets	Accounts receivable and contract assets are summarized in the following table: As of As of Dec. 31, 2021 Dec. 31, 2020 Change Accounts receivable – customers $ 5,034 $ 5,633 $ (599 ) Other receivables 455 206 249 5,489 5,839 (350 ) Less: allowance for doubtful accounts (855 ) (655 ) (200 ) Accounts receivable, net $ 4,634 $ 5,184 $ (550 ) Unbilled revenue $ 2,784 $ 2,847 $ (63 )

Note Receivable and Customers_2

Note Receivable and Customers' Advances for Construction (Tables)	12 Months Ended
	Dec. 31, 2021
Note Receivable and Customers' Advances for Construction [Abstract]
Amounts Related to Water District Projects	Included in the accompanying balance sheets at December 31, 2021 and 2020 were the following amounts related to this project. 2021 2020 Note receivable, including interest $ 255 $ 255 Customers’ advances for construction 284 302

Common Stock and Earnings Per_2

Common Stock and Earnings Per Share (Tables)	12 Months Ended
Common Stock and Earnings Per Share (Tables)	Dec. 31, 2021
Common Stock and Earnings Per Share [Abstract]
Shares Used in Computing Basic and Diluted Earnings per Share	The following table summarizes the shares used in computing basic and diluted net income per share: 2021 2020 Weighted average common shares, basic 13,076,263 13,033,681 Effect of dilutive securities: Employee stock-based compensation 1,027 839 Weighted average common shares, diluted 13,077,290 13,034,520

Long-Term Debt and Short-Term_2

Long-Term Debt and Short-Term Borrowings (Tables)	12 Months Ended
Long-Term Debt and Short-Term Borrowings (Tables)	Dec. 31, 2021
Long-Term Debt and Short-Term Borrowings [Abstract]
Long-Term Debt	Long-term debt as of December 31, 2021 and 2020 is summarized in the following table: 2021 2020 8.43 $ 7,500 $ 7,500 Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 12,000 12,000 3.00 10,500 10,500 3.10 14,870 14,870 3.23 15,000 15,000 4.00 4.50 10,000 10,000 4.54 20,000 20,000 3.24 30,000 30,000 Committed Line of Credit, due 2023 29,320 6,700 Total long-term debt 149,190 126,570 Less discount on issuance of long-term debt (169 ) (181 ) Less unamortized debt issuance costs (2,652 ) (2,816 ) Less current maturities (7,500 ) – Long-term portion $ 138,869 $ 123,573
Payments Due by Year	Payments due by year as of December 31, 2021: 2022 2023 2024 2025 2026 $ 7,500 $ 41,320 $ – $ – $ 330

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
Fair Value of Financial Instruments (Tables)	Dec. 31, 2021
Fair Value of Financial Instruments [Abstract]
Fair Value of Interest Rate Swap	The Company has recorded its interest rate swap liability at fair value in accordance with the standards. The liability is recorded under the caption “Other deferred credits” on the balance sheets. The table below illustrates the fair value of the interest rate swap as of the end of the reporting period. Description December 31, 2021 Fair Value Measurements at Reporting Date Using Significant Other Observable Inputs (Level 2) Interest Rate Swap $2,086 $2,086 Fair values are measured as the present value of all expected future cash flows based on the LIBOR-based swap yield curve as of the date of the valuation. These inputs to this calculation are deemed to be Level 2 inputs. The balance sheet carrying value reflects the Company’s credit quality as of December 31, 2021. The rate used in discounting all prospective cash flows anticipated to be made under this swap reflects a representation of the yield to maturity for 30-year debt on utilities rated A- as of December 31, 2021. The use of the Company’s credit quality resulted in a reduction in the swap liability of $21 as of December 31, 2021. The fair value of the swap reflecting the Company’s credit quality as of December 31, 2020 is shown in the table below. Description December 31, 2020 Fair Value Measurements at Reporting Date Using Significant Other Observable Inputs (Level 2) Interest Rate Swap $2,731 $2,731

Revenue (Tables)

Revenue (Tables)	12 Months Ended
Revenue (Tables)	Dec. 31, 2021
Revenue [Abstract]
Revenues Disaggregated by Service and Customer Type	The following table shows the Company’s revenues disaggregated by service and customer type. 2021 2020 Water utility service: Residential $ 33,986 $ 33,987 Commercial and industrial 14,575 13,764 Fire protection 3,247 3,191 Wastewater utility service: Residential 1,899 1,746 Commercial and industrial 317 304 Billing and revenue collection services 481 266 Collection services 26 15 Other revenue 37 23 Total Revenue from Contracts with Customers 54,568 53,296 Rents from regulated property 551 556 Total Operating Revenue $ 55,119 $ 53,852

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
Employee Benefit Plans (Tables)	Dec. 31, 2021
Employee Benefit Plans [Abstract]
Obligations and Funded Status	The following table sets forth the plans’ funded status as of December 31, 2021 and 2020. The measurement of assets and obligations of the plans is as of December 31, 2021 and 2020. Obligations and Funded Status At December 31 2021 2020 Change in Benefit Obligation Pension benefit obligation, beginning of year $ 54,106 $ 47,530 Service cost 1,086 938 Interest cost 1,209 1,457 Actuarial (gain) loss (3,045 ) 6,165 Benefit payments (1,826 ) (1,984 ) Pension benefit obligation, end of year 51,530 54,106 Change in Plan Assets Fair value of plan assets, beginning of year 56,315 49,349 Actual return on plan assets 8,795 6,650 Employer contributions 2,300 2,300 Benefits paid (1,826 ) (1,984 ) Fair value of plan assets, end of year 65,584 56,315 Funded Status of Plans at End of Year $ 14,054 $ 2,209
Changes in Plan Assets and Benefit Obligations Recognized in Regulatory Assets	Changes in plan assets and benefit obligations recognized in regulatory assets are as follows: 2021 2020 Net gain (loss) arising during the period $ (8,189 ) $ 2,713 Recognized net actuarial loss (483 ) (370 ) Recognized prior service credit 13 13 Total changes in regulatory asset during the year $ (8,659 ) $ 2,356
Amounts Recognized in Regulatory Assets That Have Not Yet Been Recognized as Components of Net Periodic Benefit Cost	Amounts recognized in regulatory assets that have not yet been recognized as components of net periodic benefit cost consist of the following at December 31: 2021 2020 Net loss $ 1,825 $ 10,497 Prior service credit (50 ) (63 ) Regulatory asset $ 1,775 $ 10,434
Components of Net Periodic Benefit Cost	Components of net periodic benefit cost are as follows: 2021 2020 Service cost $ 1,086 $ 938 Interest cost 1,209 1,457 Expected return on plan assets (3,651 ) (3,198 ) Amortization of loss 483 370 Amortization of prior service credit (13 ) (13 ) Rate-regulated adjustment 3,186 2,746 Net periodic benefit cost $ 2,300 $ 2,300
Regulatory Assets to be Reclassified into Net Periodic Benefit Cost Over Next Fiscal Year	The estimated costs for the defined benefit pension plans relating to the December 31, 2021 balance sheet that will be amortized from regulatory assets into net periodic benefit cost over the next fiscal year are as follows: Net loss $ – Net prior service credit (13 ) (13 )
Benefit Payments Expected to be Paid	The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid in each of the next five years and the subsequent five years in the aggregate: 2022 2023 2024 2025 2026 2027 2031 $ 1,964 $ 2,066 $ 2,183 $ 2,176 $ 2,261 $ 12,847
Projected Benefit Obligation and Fair Value of Plan Assets	The following tables show the projected benefit obligation, the accumulated benefit obligation and the fair value of plan assets as of December 31: 2021 2020 Projected benefit obligation $ 51,530 $ 54,106 Fair value of plan assets 65,584 56,315
Accumulated Benefit Obligation and Fair Value of Plan Assets	2021 2020 Accumulated benefit obligation $ 48,464 $ 50,578 Fair value of plan assets 65,584 56,315
Weighted-Average Assumptions Used	Weighted-average assumptions used to determine benefit obligations at December 31: 2021 2020 Discount rate 2.65% 2.30% Rate of compensation increase 2.50% – 3.00% 2.50% – 3.00% Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31: 2021 2020 Discount rate 2.30% 3.10% Expected long-term return on plan assets 6.50% 6.50% Rate of compensation increase 2.50% – 3.00% 2.50% – 3.00%
Fair Values of Pension Plan Assets	The fair values of the Company’s pension plan assets at December 31, 2021 and 2020 by asset category and fair value hierarchy level are as follows. The majority of the valuations are based on quoted prices on active markets (Level 1), with the remaining valuations based on broker/dealer quotes, active market makers, models, and yield curves (Level 2). Total Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Asset Category 2021 2020 2021 2020 2021 2020 Cash and Money Market Funds (a) $ 671 $ 624 $ 671 $ 624 $ – $ – Equity Securities: Equity Mutual Funds (b) 43,178 35,707 43,178 35,707 – – Fixed Income Securities: U.S. Treasury Obligations 621 631 – – 621 631 Corporate and Foreign Bonds (c) 4,580 5,615 – – 4,580 5,615 Fixed Income Mutual Funds (d) 16,534 13,738 16,534 13,738 – – Total Plan Assets $ 65,584 $ 56,315 $ 60,383 $ 50,069 $ 5,201 $ 6,246 (a) The portfolios are designed to keep up to one year of distributions in immediately available funds. (b) This category currently includes a majority of investments in closed-end mutual funds as well as domestic equity mutual funds and international mutual funds which give the portfolio exposure to mid and large cap index funds as well as international diversified index funds. (c) This category currently includes only U.S. corporate bonds and notes widely distributed among consumer discretionary, consumer staples, healthcare, information technology, energy, transportation, and financial services. (d) This category includes fixed income investments in mutual funds which include government and corporate of both the U.S. and other countries. The non-U.S. corporate and sovereign investments add further diversity to the fixed income portion of the portfolio.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
Stock-Based Compensation (Tables)	Dec. 31, 2021
Stock-Based Compensation [Abstract]
Restricted Stock	The following table summarizes the stock grant amounts and activity for the years ended December 31, 2020 and 2021. Number of Shares Grant Date Weighted Average Fair Value Nonvested at beginning of the year 2020 7,342 $33.57 Granted 4,912 $44.07 Vested (5,491 ) $36.00 Forfeited (81 ) $33.61 Nonvested at end of the year 2020 6,682 $39.30 Granted 6,170 $51.40 Vested (4,048 ) $41.19 Forfeited – – Nonvested at end of the year 2021 8,804 $46.91

Taxes Other than Income Taxes (

Taxes Other than Income Taxes (Tables)	12 Months Ended
Taxes Other than Income Taxes (Tables)	Dec. 31, 2021
Taxes Other than Income Taxes [Abstract]
Components of Taxes Other than Income Taxes	The following table provides the components of taxes other than income taxes: 2021 2020 Regulatory Assessment $ 332 $ 298 Property 377 353 Payroll, net of amounts capitalized 575 551 Other 4 3 Total taxes other than income taxes $ 1,288 $ 1,205

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2021
Income Taxes [Abstract]
Provisions for Income Taxes	The provisions for income taxes consist of: 2021 2020 Federal current $ 710 $ 1,376 State current 246 554 Federal deferred 311 247 State deferred (109 ) (120 ) Federal investment tax credit, net of current utilization (38 ) (39 ) Total income taxes $ 1,120 $ 2,018
Reconciliation of Statutory Federal Tax Provision to Total Provision	A reconciliation of the statutory Federal tax provision to the total provision follows: 2021 2020 Statutory Federal tax provision $ 3,802 $ 3,909 State income taxes, net of Federal benefit 177 426 IRS TPR deduction (2,620 ) (1,979 ) Tax-exempt interest (34 ) (29 ) Amortization of investment tax credit (38 ) (39 ) Cash value of life insurance (17 ) (110 ) Amortization of excess accumulated deferred income taxes on accelerated depreciation (182 ) (182 ) Other, net 32 22 Total income taxes $ 1,120 $ 2,018
Deferred Tax Assets and Liabilities	The tax effects of temporary differences between book and tax balances that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of December 31, 2021 and 2020 are summarized in the following table: 2021 2020 Deferred tax assets: Reserve for doubtful accounts $ 247 $ 189 Compensated absences 176 151 Deferred compensation 1,376 1,375 Excess accumulated deferred income taxes on accelerated depreciation 3,942 3,995 Deferred taxes associated with the gross-up of revenues necessary to return, in rates, the effect of temporary differences 2,348 2,456 Customers’ advances for construction and contributions in aid of construction 1,545 1,815 Tax effect of pension regulatory liability 3,429 7 Other costs deducted for book, not for tax 74 64 Total deferred tax assets 13,137 10,052 Deferred tax liabilities: Accelerated depreciation 30,953 29,893 Basis differences from IRS TPR 16,912 13,671 Investment tax credit 329 356 Deferred taxes associated with the gross-up of revenues necessary to recover, in rates, the effect of temporary differences 9,553 8,088 Pensions 4,060 638 Unamortized debt issuance costs 469 500 Other costs deducted for tax, not for book 451 444 Total deferred tax liabilities 62,727 53,590 Net deferred tax liability $ 49,590 $ 43,538

Significant Accounting Polici_4

Significant Accounting Policies, Utility Plant and Depreciation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)CountySystem	Dec. 31, 2020USD ($)
Significant Accounting Policies [Abstract]
Number of wastewater collection systems operated \| System	3
Number of wastewater collection and treatment systems operated \| System	5
Number of counties in which franchised territory is located \| County	3
Utility Plant and Depreciation [Abstract]
Utility plant acquisition adjustments	$ 3,637	$ 3,707
Amortization of utility plant acquisition adjustments	67	67
Utility plant	$ 485,750	$ 438,670
Effective rate of depreciation	2.33%	2.33%
Mains and Accessories [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 242,160	$ 212,164
Mains and Accessories [Member] \| Minimum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	11 years
Mains and Accessories [Member] \| Maximum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	85 years
Services, Meters and Hydrants [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 87,164	80,590
Services, Meters and Hydrants [Member] \| Minimum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	17 years
Services, Meters and Hydrants [Member] \| Maximum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	51 years
Operations Structures, Reservoirs and Water Tanks [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 73,462	65,617
Operations Structures, Reservoirs and Water Tanks [Member] \| Minimum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	9 years
Operations Structures, Reservoirs and Water Tanks [Member] \| Maximum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	57 years
Pumping and Treatment Equipment [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 37,209	34,163
Pumping and Treatment Equipment [Member] \| Minimum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	5 years
Pumping and Treatment Equipment [Member] \| Maximum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	30 years
Office, Transportation and Operating Equipment [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 16,856	15,520
Office, Transportation and Operating Equipment [Member] \| Minimum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	2 years
Office, Transportation and Operating Equipment [Member] \| Maximum [Member]
Utility Plant and Depreciation [Abstract]
Remaining life	21 years
Land and Other Non-Depreciable Assets [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 3,714	3,478
Utility Plant in Service [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	460,565	411,532
Construction Work in Progress [Member]
Utility Plant and Depreciation [Abstract]
Utility plant	$ 25,185	$ 27,138

Significant Accounting Polici_5

Significant Accounting Policies, Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Significant Accounting Policies [Abstract]
Restricted cash	$ 0	$ 5,000

Significant Accounting Polici_6

Significant Accounting Policies, Regulatory Assets and Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)ServiceLine	Dec. 31, 2020USD ($)	Dec. 31, 2014USD ($)
Assets [Abstract]
Regulatory assets	$ 45,280	$ 39,893
Liabilities [Abstract]
Regulatory liabilities	36,981	25,969
Excess Accumulated Deferred Income Taxes on Accelerated Depreciation [Member]
Liabilities [Abstract]
Regulatory liabilities	13,644	13,826
Postretirement Benefits [Member]
Liabilities [Abstract]
Regulatory liabilities	11,870	25
Income Taxes [Member]
Liabilities [Abstract]
Regulatory liabilities	$ 8,314	8,706
Income Taxes [Member] \| Minimum [Member]
Liabilities [Abstract]
Remaining recovery period	1 year
Income Taxes [Member] \| Maximum [Member]
Liabilities [Abstract]
Remaining recovery period	50 years
IRS TPR Catch-Up Deduction [Member]
Liabilities [Abstract]
Regulatory liabilities	$ 3,153	3,412	$ 3,887
Remaining recovery period	12 years
Approved amortization period	15 years
Income Taxes [Member]
Assets [Abstract]
Regulatory assets	$ 33,255	28,200
Unrealized Swap Losses [Member]
Assets [Abstract]
Regulatory assets	$ 2,054	2,700
Unrealized Swap Losses [Member] \| Minimum [Member]
Assets [Abstract]
Remaining recovery period	1 year
Unrealized Swap Losses [Member] \| Maximum [Member]
Assets [Abstract]
Remaining recovery period	8 years
Utility Plant Retirement Costs [Member]
Assets [Abstract]
Regulatory assets	$ 7,245	5,968
Remaining recovery period	5 years
Customer-Owned Lead Service Line Replacements [Member]
Assets [Abstract]
Regulatory assets	$ 1,161	1,081
Remaining recovery period	4 years
Term of tariff modification to replace customer-owned lead service lines connected to company-owned lead service lines	3 years
Number of lead customer-owned service lines to be replaced annually \| ServiceLine	400
Term of tariff modification to replace customer-owned lead service lines	9 years
Income Taxes on Customers' Advances for Construction and Contributions in Aid of Construction [Member]
Assets [Abstract]
Regulatory assets	$ 1,545	1,815
Service Life Study Expenses [Member]
Assets [Abstract]
Regulatory assets	$ 3	8
Remaining recovery period	1 year
Rate Case Filing Expenses [Member]
Assets [Abstract]
Regulatory assets	$ 17	$ 121
Remaining recovery period	1 year

Significant Accounting Polici_7

Significant Accounting Policies, Interest Rate Swap Agreement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest Rate Swap Agreement [Abstract]
Interest rate swap settlements reclassified from regulatory assets to interest expense	$ 372	$ 342
Overall interest rate swap (gain) loss	(274)	$ 815
Interest rate swap settlements to be reclassified during the next 12 months	$ 342

Significant Accounting Polici_8

Significant Accounting Policies, Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017
Income Taxes [Abstract]
Deferred investment tax credits	$ 463	$ 500
Federal corporate tax rate	21.00%	21.00%	34.00%
IRS TPR Catch-Up Deduction [Member]
Income Taxes [Abstract]
Approved amortization period	15 years

Significant Accounting Polici_9

Significant Accounting Policies, Allowance for Funds Used During Construction (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Allowance for Funds Used During Construction [Abstract]
PPUC approved rate for AFUDC	10.04%	10.04%

Acquisitions (Details)

Acquisitions (Details) $ in Thousands	12 Months Ended
Acquisitions (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 30, 2021Customer	Sep. 14, 2020Customer	Apr. 09, 2020Customer
Acquisitions [Abstract]
Purchase price	$ 11,991	$ 1,176
Acquisition adjustment	(3,637)	(3,707)
Wastewater Collection and Treatment Assets of Felton Borough [Member]
Acquisitions [Abstract]
Number of customers acquired \| Customer					130
Purchase price		914
Acquisition adjustment		295
Wastewater Collection and Treatment Assets of Letterkenny Township Municipal Authority [Member]
Acquisitions [Abstract]
Number of customers acquired \| Customer				180
Purchase price		262
Acquisition adjustment		$ (751)
Wastewater Collection Assets of West Manheim Township [Member]
Acquisitions [Abstract]
Number of customers acquired \| Customer			1,800
Purchase price	11,991
Acquisition adjustment	$ 3

Accounts Receivable and Contr_3

Accounts Receivable and Contract Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable and Contract Assets [Abstract]
Accounts receivable - customers	$ 5,034	$ 5,633
Other receivables	455	206
Accounts receivable	5,489	5,839
Less: allowance for doubtful accounts	(855)	(655)
Accounts receivable, net	4,634	5,184
Unbilled revenue	2,784	$ 2,847
Change in accounts receivable - customers	(599)
Change in other receivables	249
Change in accounts receivable	(350)
Change in allowance for doubtful accounts	(200)
Change in accounts receivable, net	(550)
Change in unbilled revenue	$ (63)

Note Receivable and Customers_3

Note Receivable and Customers' Advances for Construction (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)Municipality	Dec. 31, 2020USD ($)
Note Receivable and Customers' Advances for Construction [Abstract]
Number of municipalities with agreements to extend water service \| Municipality	1
Interest income on note receivable	$ 164	$ 139
Interest rate on note outstanding	7.50%
Amounts Related to Water District Projects Included in Balance Sheet [Abstract]
Note receivable, including interest	$ 255	255
Customers' advances for construction	284	302
Other customers' advances for construction	$ 12,536	$ 10,024

Common Stock and Earnings Per_3

Common Stock and Earnings Per Share (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Nov. 08, 2019	Mar. 11, 2013
Common Stock and Earnings Per Share [Abstract]
Net income	$ 16,984	$ 16,598
Shares Used in Computing Basic and Diluted Earnings per Share [Abstract]
Weighted average common shares, basic (in shares)	13,076,263	13,033,681
Effect of dilutive securities [Abstract]
Employee stock-based compensation (in shares)	1,027	839
Weighted average common shares, diluted (in shares)	13,077,290	13,034,520
Stock Repurchase Program [Abstract]
Number of shares authorized to be repurchased under the stock repurchase program (in shares)				1,200,000
Number of shares repurchased and retired under the stock repurchase program (in shares)	0	0
Number of remaining shares authorized to be repurchased under the stock repurchase program (in shares)	618,004
Employee Stock Purchase Plan [Member]
Common Stock [Abstract]
Minimum period full-time employees must be employed to purchase shares	90 days
Maximum percentage of gross compensation allowed to purchase shares	10.00%
Purchase price as a percentage of fair market value of common stock	95.00%
Number of shares issued (in shares)	3,986	3,718
Number of authorized shares remaining to be issued (in shares)	54,021
Dividend Reinvestment and Direct Stock Purchase and Sale Plan [Member]
Common Stock [Abstract]
Number of shares authorized to be issued (in shares)			157,000
Number of shares authorized, unissued, and rolled over under plan (in shares)			344,379
Number of shares issued (in shares)	41,975	37,370
Number of authorized shares remaining to be issued (in shares)	396,544
Optional Dividend Reinvestment Portion of Plan [Member]
Common Stock [Abstract]
Purchase price as a percentage of fair market value of common stock	95.00%
Direct Stock Purchase Portion of Plan [Member]
Common Stock [Abstract]
Purchase price as a percentage of fair market value of common stock	100.00%

Long-Term Debt and Short-Term_3

Long-Term Debt and Short-Term Borrowings, Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Long-term Debt [Abstract]
Total long-term debt	$ 149,190	$ 126,570
Less discount on issuance of long-term debt	(169)	(181)
Less unamortized debt issuance costs	(2,652)	(2,816)
Less current maturities	(7,500)	0
Long-term portion	138,869	123,573
8.43% Senior Notes, Series D, due 2022 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 7,500	7,500
Interest rate	8.43%
Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 12,000	12,000
3.00% Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series A of 2019, due 2036 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 10,500	10,500
Interest rate	3.00%
3.10% Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series B of 2019, due 2038 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 14,870	14,870
Interest rate	3.10%
3.23% Senior Notes, due 2040 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 15,000	15,000
Interest rate	3.23%
4.00% - 4.50% York County Industrial Development Authority Exempt Facilities Revenue Bonds, Series 2015, due 2029 - 2045 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 10,000	10,000
4.00% - 4.50% York County Industrial Development Authority Exempt Facilities Revenue Bonds, Series 2015, due 2029 - 2045 [Member] \| Minimum [Member]
Long-term Debt [Abstract]
Interest rate	4.00%
4.00% - 4.50% York County Industrial Development Authority Exempt Facilities Revenue Bonds, Series 2015, due 2029 - 2045 [Member] \| Maximum [Member]
Long-term Debt [Abstract]
Interest rate	4.50%
4.54% Senior Notes, due 2049 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 20,000	20,000
Interest rate	4.54%
3.24% Senior Notes, due 2050 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 30,000	$ 30,000
Interest rate	3.24%	3.24%
Committed Line of Credit, due 2023 [Member]
Long-term Debt [Abstract]
Total long-term debt	$ 29,320	$ 6,700

Long-Term Debt and Short-Term_4

Long-Term Debt and Short-Term Borrowings, Payments Due by Year (Details) $ in Thousands	Dec. 31, 2021USD ($)
Payments Due by Year [Abstract]
2022	$ 7,500
2023	41,320
2024	0
2025	0
2026	330
Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 [Member]
Payments Due by Year [Abstract]
2023	$ 12,000

Long-Term Debt and Short-Term_5

Long-Term Debt and Short-Term Borrowings, Fixed Rate Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2021
3.24% Senior Notes, due 2050 [Member]
Long-Term Debt [Abstract]
Face value		$ 30,000
Interest rate		3.24%	3.24%
Maturity date		Sep. 30, 2050
Proceeds from debt, net of issuance costs	$ 29,838
10.05% Senior Notes, Series C, due 2020 [Member]
Long-Term Debt [Abstract]
Face value	$ 6,500
Interest rate	10.05%
Maturity date		Sep. 30, 2020

Long-Term Debt and Short-Term_6

Long-Term Debt and Short-Term Borrowings, Variable Rate Long-Term Debt (Details) - Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Variable Rate Long-Term Debt [Abstract]
Face value	$ 12,000
Maturity date	Oct. 1, 2029
Annual average variable interest rate	0.07%	0.62%
Variable interest rate at year end	0.13%	0.12%
Period in which to reimburse bank for purchase price of tendered bonds that have not been remarketed	14 months

Long-Term Debt and Short-Term_7

Long-Term Debt and Short-Term Borrowings, Interest Rate Swap Agreement (Details) - Interest Rate Swap [Member] - Variable Rate Pennsylvania Economic Development Financing Authority Exempt Facilities Revenue Refunding Bonds, Series 2008A, due 2029 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest Rate Swap Agreement [Abstract]
Notional amount of swap	$ 12,000
Potential payment to counterparty	$ 2,107
Fixed interest rate	3.16%
Net payment rate on swap	3.10%	2.87%
Interest rate spread	0.07%	0.03%
Overall effective rate, including variable interest and swap payments	3.23%	3.19%
LIBOR [Member]
Interest Rate Swap Agreement [Abstract]
Percentage of variable interest rate	59.00%
Term of variable rate	1 month

Long-Term Debt and Short-Term_8

Long-Term Debt and Short-Term Borrowings, Line of Credit Borrowings (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)Bank
Line of Credit Facility [Abstract]
Average borrowings outstanding	$ 11,487	$ 7,467
Weighted average cost of borrowings	1.30%	1.59%
Weighted average interest rate at year end	1.30%	1.30%
Outstanding borrowings	$ 149,190	$ 126,570
Committed Line of Credit, due 2023 [Member]
Line of Credit Facility [Abstract]
Borrowing capacity	50,000
Outstanding borrowings	29,320	6,700
Committed Line of Credit, due 2023 [Member] \| Accounts Payable [Member]
Line of Credit Facility [Abstract]
Cash overdraft	$ 1,746	1,263
Committed Line of Credit, due 2023 [Member] \| LIBOR [Member]
Line of Credit Facility [Abstract]
Basis adjustment	1.05%
Prior Line of Credit Agreements [Member]
Line of Credit Facility [Abstract]
Borrowing capacity		$ 41,500
Number of banks in which unsecured line of credit maintained \| Bank		4

Long-Term Debt and Short-Term_9

Long-Term Debt and Short-Term Borrowings, Debt Covenants and Restrictions (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Long-Term Debt and Short-Term Borrowings [Abstract]
Maximum borrowing percentage of utility plant	60.00%
Base amount added to annual net income to determine restriction on dividends and stock acquisition	$ 1,500

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest Rate Swap [Abstract]
Term of debt on utilities rated A- used to discount prospective cash flows	30 years
Reduction in the fair value of swap liability	$ 21
Fair Value Measurements [Abstract]
Customers' advances for construction	12,820	$ 10,326
Note receivable	255	255
Fair Value on a Recurring Basis [Member]
Interest Rate Swap [Abstract]
Interest rate swap	2,086	2,731
Fair Value on a Recurring Basis [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Interest Rate Swap [Abstract]
Interest rate swap	2,086	2,731
Carrying Amount [Member]
Fair Value, Financial Liabilities [Abstract]
Total long-term debt	149,190	126,570
Estimated Fair Value [Member]
Fair Value, Financial Liabilities [Abstract]
Total long-term debt	$ 168,000	$ 151,000

Commitments (Details)

Commitments (Details) $ in Thousands	12 Months Ended
Commitments (Details) $ in Thousands	Dec. 31, 2021USD ($)ServiceLine	Dec. 31, 2020USD ($)
Commitments [Abstract]
Percentage of employees under union contract	32.00%
Company-Owned Lead Service Lines [Member]
Commitments [Abstract]
Term to replace all remaining company-owned lead service lines	4 years
Customer-Owned Lead Service Lines [Member]
Commitments [Abstract]
Number of lead customer-owned service lines to be replaced annually \| ServiceLine	400
Term of tariff modification to replace customer-owned lead service lines	9 years
Recovery period of regulatory asset	4 years
Costs incurred to replace customer-owned lead service lines	$ 1,351	$ 1,204
Costs to be incurred to replace customer-owned lead service lines	1,400
Construction and Acquisition Expenditures [Member]
Capital Commitments [Abstract]
Commitments for 2022	44,000
Commitments for 2023	$ 50,000

Revenue (Details)

Revenue (Details) $ in Thousands	12 Months Ended
Revenue (Details) $ in Thousands	Dec. 31, 2021USD ($)Municipality	Dec. 31, 2020USD ($)
Revenue [Abstract]
Revenue from contracts with customers	$ 54,568	$ 53,296
Rents from regulated property	551	556
Total operating revenue	$ 55,119	53,852
Utility Service [Member]
Revenue [Abstract]
Number of days for customer to make payment after being invoiced	20 days
Water Utility Service [Member] \| Residential [Member]
Revenue [Abstract]
Revenue from contracts with customers	$ 33,986	33,987
Water Utility Service [Member] \| Commercial and Industrial [Member]
Revenue [Abstract]
Revenue from contracts with customers	14,575	13,764
Water Utility Service [Member] \| Fire Protection [Member]
Revenue [Abstract]
Revenue from contracts with customers	3,247	3,191
Wastewater Utility Service [Member] \| Residential [Member]
Revenue [Abstract]
Revenue from contracts with customers	1,899	1,746
Wastewater Utility Service [Member] \| Commercial and Industrial [Member]
Revenue [Abstract]
Revenue from contracts with customers	317	304
Billing and Revenue Collection Services [Member]
Revenue [Abstract]
Revenue from contracts with customers	$ 481	266
Number of municipalities within the service territory provided service \| Municipality	2
Number of days for customer to make payment after being invoiced	30 days
Collection Services [Member]
Revenue [Abstract]
Revenue from contracts with customers	$ 26	15
Number of days for customer to make payment after being invoiced	30 days
Other Revenue [Member]
Revenue [Abstract]
Revenue from contracts with customers	$ 37	$ 23

Rate Matters (Details)

Rate Matters (Details) - DSIC [Member] - PPUC [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Rate Matters [Abstract]
Distribution system improvement charge revenue	$ 627	$ 0
Maximum [Member]
Rate Matters [Abstract]
Distribution system improvement charge percentage over base rate	5.00%
Minimum [Member]
Rate Matters [Abstract]
Distribution system improvement charge percentage over base rate	0.00%

Employee Benefit Plans, Changes

Employee Benefit Plans, Changes in Benefit Obligation and Plan Assets (Details) - Defined Benefit Pension Plans Combined [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Employee Benefit Plans [Abstract]
Maximum period of eligible service	30 years
Change in Benefit Obligation [Abstract]
Pension benefit obligation, beginning of year	$ 54,106	$ 47,530
Service cost	1,086	938
Interest cost	1,209	1,457
Actuarial (gain) loss	(3,045)	6,165
Benefit payments	(1,826)	(1,984)
Pension benefit obligation, end of year	51,530	54,106
Change in Plan Assets [Abstract]
Fair value of plan assets, beginning of year	56,315	49,349
Actual return on plan assets	8,795	6,650
Employer contributions	2,300	2,300
Benefits paid	(1,826)	(1,984)
Fair value of plan assets, end of year	65,584	56,315
Funded status of plans at end of year	$ 14,054	$ 2,209
Change in discount rate	0.35%	(0.80%)
Threshold for amortization of gains and losses	10.00%
Changes in Plan Assets and Benefit Obligations Recognized in Regulatory Assets [Abstract]
Net gain (loss) arising during the period	$ (8,189)	$ 2,713
Recognized net actuarial loss	(483)	(370)
Recognized prior service credit	13	13
Total changes in regulatory asset during the year	(8,659)	2,356
Amounts Recognized in Regulatory Assets that Have Not Yet Been Recognized as Components of Net Periodic Benefit Cost [Abstract]
Net loss	1,825	10,497
Prior service credit	(50)	(63)
Regulatory asset	$ 1,775	$ 10,434

Employee Benefit Plans, Compone

Employee Benefit Plans, Components of Net Periodic Benefit Cost (Details) - Defined Benefit Pension Plans Combined [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Components of Net Periodic Pension Cost [Abstract]
Service cost	$ 1,086	$ 938
Interest cost	1,209	1,457
Expected return on plan assets	(3,651)	(3,198)
Amortization of loss	483	370
Amortization of prior service cost	(13)	(13)
Rate-regulated adjustment	3,186	2,746
Net periodic benefit cost	2,300	$ 2,300
Change in defined benefit plan regulatory asset from pension contribution greater (less) than net periodic benefit cost	3,186
Amortization of Regulatory Assets to be Reclassified into Net Periodic Benefit Cost [Abstract]
Net loss	0
Net prior service credit	(13)
Total amortization of regulatory assets to be reclassified into net periodic benefit cost during the next fiscal year	$ (13)

Employee Benefit Plans, Benefit

Employee Benefit Plans, Benefit Payments Expected to be Paid (Details) $ in Thousands	Dec. 31, 2021USD ($)
Estimated Future Employer Contributions [Abstract]
Estimated employer contributions in 2022	$ 2,300
Defined Benefit Pension Plans Combined [Member]
Benefit Payments Expected to be Paid [Abstract]
2022	1,964
2023	2,066
2024	2,183
2025	2,176
2026	2,261
2027 - 2031	$ 12,847

Employee Benefit Plans, Project

Employee Benefit Plans, Projected Benefit Obligation, Accumulated Benefit Obligation and Fair Value of Plan Assets (Details) - Defined Benefit Pension Plans Combined [Member] - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Projected Benefit Obligation and Fair Value of Plan Assets [Abstract]
Projected benefit obligation	$ 51,530	$ 54,106	$ 47,530
Fair value of plan assets	65,584	56,315	49,349
Accumulated Benefit Obligation and Fair Value of Plan Assets [Abstract]
Accumulated benefit obligation	48,464	50,578
Fair value of plan assets	$ 65,584	$ 56,315	$ 49,349

Employee Benefit Plans, Weighte

Employee Benefit Plans, Weighted-Average Assumptions Used (Details) - Defined Benefit Pension Plans Combined [Member] - Stock	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Weighted-Average Assumptions Used to Determine Benefit Obligations [Abstract]
Discount rate	2.65%	2.30%
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost [Abstract]
Discount rate	2.30%	3.10%
Expected long-term return on plan assets	6.50%	6.50%
Target Asset Allocations [Abstract]
Percentage by which the return on plan assets should exceed the annual rate of inflation	3.00%
Maximum equity securities holdings in any one company	5.00%
Minimum number of individual stocks that must be included in the domestic stock portfolio	20
Minimum number of individual stocks that must be included in the international stock portfolio	30
Maximum fixed income securities holdings in any single issuer	5.00%
Minimum [Member]
Weighted-Average Assumptions Used to Determine Benefit Obligations [Abstract]
Rate of compensation increase	2.50%	2.50%
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost [Abstract]
Rate of compensation increase	2.50%	2.50%
Target Asset Allocations [Abstract]
Investment performance objectives benchmark period	3 years
Maximum equity securities holdings in any one industry	20.00%
Maximum [Member]
Weighted-Average Assumptions Used to Determine Benefit Obligations [Abstract]
Rate of compensation increase	3.00%	3.00%
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost [Abstract]
Rate of compensation increase	3.00%	3.00%
Target Asset Allocations [Abstract]
Investment performance objectives benchmark period	5 years
Maximum equity securities holdings in any one industry	25.00%
Equity Securities [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Asset allocation of plan assets	50.00%
Weighted-average target asset allocations	50.00%
Equity Securities [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Asset allocation of plan assets	70.00%
Weighted-average target asset allocations	70.00%
Large Cap [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	60.00%
Large Cap [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	95.00%
Mid Cap [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
Mid Cap [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	25.00%
Small Cap [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
Small Cap [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	10.00%
International Developed Nations [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
International Developed Nations [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	25.00%
International Emerging Nations [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
International Emerging Nations [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	10.00%
Fixed Income Securities [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Asset allocation of plan assets	30.00%
Weighted-average target asset allocations	30.00%
Fixed Income Securities [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Asset allocation of plan assets	50.00%
Weighted-average target asset allocations	50.00%
U.S. Treasuries [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	15.00%
U.S. Treasuries [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	55.00%
Federal Agency Securities [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
Federal Agency Securities [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	22.00%
Corporate Bonds [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
Corporate Bonds [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	40.00%
Mortgage-Backed Securities [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	15.00%
Mortgage-Backed Securities [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	55.00%
International [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
International [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	20.00%
High Yield Bonds [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
High Yield Bonds [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	20.00%
Cash and Cash Equivalents [Member] \| Minimum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	0.00%
Cash and Cash Equivalents [Member] \| Maximum [Member]
Target Asset Allocations [Abstract]
Weighted-average target asset allocations	10.00%

Employee Benefit Plans, Fair Va

Employee Benefit Plans, Fair Values of Pension Plan Assets (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value of Pension Plan Assets [Abstract]
Period to keep distributions in immediately available funds		1 year
Defined Benefit Pension Plans Combined [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		$ 65,584	$ 56,315	$ 49,349
Defined Benefit Pension Plans Combined [Member] \| Cash and Money Market Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[1]	671	624
Defined Benefit Pension Plans Combined [Member] \| Equity Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[2]	43,178	35,707
Defined Benefit Pension Plans Combined [Member] \| U.S. Treasury Obligations [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		621	631
Defined Benefit Pension Plans Combined [Member] \| Corporate and Foreign Bonds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[3]	4,580	5,615
Defined Benefit Pension Plans Combined [Member] \| Fixed Income Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[4]	16,534	13,738
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		60,383	50,069
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Cash and Money Market Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[1]	671	624
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Equity Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[2]	43,178	35,707
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| U.S. Treasury Obligations [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		0	0
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Corporate and Foreign Bonds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[3]	0	0
Defined Benefit Pension Plans Combined [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fixed Income Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[4]	16,534	13,738
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		5,201	6,246
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Cash and Money Market Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[1]	0	0
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Equity Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[2]	0	0
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| U.S. Treasury Obligations [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets		621	631
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Corporate and Foreign Bonds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[3]	4,580	5,615
Defined Benefit Pension Plans Combined [Member] \| Significant Other Observable Inputs (Level 2) [Member] \| Fixed Income Mutual Funds [Member]
Fair Value of Pension Plan Assets [Abstract]
Fair value of plan assets	[4]	$ 0	$ 0

[1]	The portfolios are designed to keep up to one year of distributions in immediately available funds.
[2]	This category currently includes a majority of investments in closed-end mutual funds as well as domestic equity mutual funds and international mutual funds which give the portfolio exposure to mid and large cap index funds as well as international diversified index funds.
[3]	This category currently includes only U.S. corporate bonds and notes widely distributed among consumer discretionary, consumer staples, healthcare, information technology, energy, transportation, and financial services.
[4]	This category includes fixed income investments in mutual funds which include government and corporate of both the U.S. and other countries. The non-U.S. corporate and sovereign investments add further diversity to the fixed income portion of the portfolio.

Employee Benefit Plans, Defined

Employee Benefit Plans, Defined Contribution Plan, Deferred Compensation and Other (Details)	12 Months Ended
	Dec. 31, 2021USD ($)Employee	Dec. 31, 2020USD ($)
Defined Contribution Plan [Abstract]
Maximum elective employee contribution percentage	15.00%
Company matching contribution percentage	100.00%
Maximum annual Company contribution for each employee	$ 2,800
Maximum annual Company contribution as a percentage of employee's compensation	4.00%
Annual Company discretionary contribution	$ 1,200
Number of employees participating in enhanced feature of plan \| Employee	57
Contributions to defined contribution plan	$ 340,000	$ 313,000
Deferred Compensation [Abstract]
Present value of future obligations	4,762,000	4,757,000
Total cash value of insurance policies	4,090,000	3,735,000
Net expenses under deferred compensation plans	131,000	585,000
Other [Abstract]
Amount payable upon retiree's death	2,000
Present value of future obligations	152,000	165,000
Expenses under retiree life insurance program	$ (9,000)	$ 38,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019Officer$ / sharesshares	May 02, 2016shares
Stock-Based Compensation [Abstract]
Number of retiring officers receiving accelerated vesting period \| Officer			1
LTIP [Member]
Stock-Based Compensation [Abstract]
Maximum number of shares of common stock that can be issued under the plan (in shares)				100,000
Term of plan	10 years
Maximum number of shares of common stock subject to awards that may be granted to a participant per calendar year (in shares)	2,000
LTIP [Member] \| Restricted Stock [Member]
Number of Shares [Roll Forward]
Nonvested at beginning of the year (in shares)	6,682	7,342
Granted (in shares)	6,170	4,912
Vested (in shares)	(4,048)	(5,491)
Forfeited (in shares)	0	(81)
Nonvested at end of the year (in shares)	8,804	6,682	7,342
Grant Date Weighted Average Fair Value [Abstract]
Nonvested at beginning of the year (in dollars per share) \| $ / shares	$ 39.30	$ 33.57
Granted (in dollars per share) \| $ / shares	51.40	44.07
Vested (in dollars per share) \| $ / shares	41.19	36
Forfeited (in dollars per share) \| $ / shares	0	33.61
Nonvested at end of the year (in dollars per share) \| $ / shares	$ 46.91	$ 39.30	$ 33.57
Stock-Based Compensation Expense [Abstract]
Stock-based compensation expense \| $	$ 213	$ 154
Recognized tax benefits related to stock-based compensation expense \| $	62	45
Fair value of vested shares \| $	167	$ 198
Stock-based compensation expense not yet recognized \| $	$ 413
Period of recognition	3 years
LTIP [Member] \| Restricted Stock [Member] \| Officers and Key Employees [Member]
Stock-Based Compensation [Abstract]
Vesting period	3 years
LTIP [Member] \| Restricted Stock [Member] \| Officer Retiring in 2020 [Member]
Stock-Based Compensation [Abstract]
Vesting period	3 years

Taxes Other than Income Taxes_2

Taxes Other than Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Components of Taxes Other than Income Taxes [Abstract]
Regulatory assessment	$ 332	$ 298
Property	377	353
Payroll, net of amounts capitalized	575	551
Other	4	3
Total taxes other than income taxes	$ 1,288	$ 1,205

Income Taxes (Details)

Income Taxes (Details) $ in Thousands	12 Months Ended
Income Taxes (Details) $ in Thousands	Dec. 31, 2021USD ($)Position	Dec. 31, 2020USD ($)	Dec. 31, 2017	Dec. 31, 2014USD ($)
Provisions for Income Taxes [Abstract]
Federal current	$ 710	$ 1,376
State current	246	554
Federal deferred	311	247
State deferred	(109)	(120)
Federal investment tax credit, net of current utilization	(38)	(39)
Total income taxes	1,120	2,018
Reconciliation of Statutory Federal Tax Provision to Total Provision [Abstract]
Statutory Federal tax provision	3,802	3,909
State income taxes, net of Federal benefit	177	426
IRS TPR deduction	(2,620)	(1,979)
Tax-exempt interest	(34)	(29)
Amortization of investment tax credit	(38)	(39)
Cash value of life insurance	(17)	(110)
Amortization of excess accumulated deferred income taxes on accelerated depreciation	(182)	(182)
Other, net	32	22
Total income taxes	1,120	2,018
Regulatory Liabilities [Abstract]
Regulatory liabilities	$ 36,981	$ 25,969
Federal corporate tax rate	21.00%	21.00%	34.00%
Deferred Tax Assets [Abstract]
Reserve for doubtful accounts	$ 247	$ 189
Compensated absences	176	151
Deferred compensation	1,376	1,375
Excess accumulated deferred income taxes on accelerated depreciation	3,942	3,995
Deferred taxes associated with the gross-up of revenues necessary to return, in rates, the effect of temporary differences	2,348	2,456
Customers' advances for construction and contributions in aid of construction	1,545	1,815
Tax effect of pension regulatory liability	3,429	7
Other costs deducted for book, not for tax	74	64
Total deferred tax assets	13,137	10,052
Deferred Tax Liabilities [Abstract]
Accelerated depreciation	30,953	29,893
Basis differences from IRS TPR	16,912	13,671
Investment tax credit	329	356
Deferred taxes associated with the gross-up of revenues necessary to recover, in rates, the effect of temporary differences	9,553	8,088
Pensions	4,060	638
Unamortized debt issuance costs	469	500
Other costs deducted for tax, not for book	451	444
Total deferred tax liabilities	62,727	53,590
Net deferred tax liability	49,590	43,538
Valuation allowance	0	0
Uncertain tax positions	$ 0
Income Taxes [Abstract]
Number of new tax positions taken \| Position	0
Interest or penalties	$ 0	0
Earliest Tax Year [Member]
Income Taxes [Abstract]
Open tax year	2018
Latest Tax Year [Member]
Income Taxes [Abstract]
Open tax year	2020
IRS TPR Catch-Up Deduction [Member]
Regulatory Liabilities [Abstract]
Regulatory liabilities	$ 3,153	3,412		$ 3,887
Approved amortization period	15 years
Amortization of catch-up deduction	$ (259)	(259)
IRS TPR Ongoing Deductions [Member]
Regulatory Liabilities [Abstract]
Ongoing TPR deduction	$ (2,361)	$ (1,720)

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - Reserve for Uncollectible Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Movement in Reserve [Roll Forward]
Balance at beginning of year	$ 655,000	$ 305,000
Additions - charged to cost and expenses	377,685	613,556
Additions - recoveries	52,527	54,653
Deductions	230,212	318,209
Balance at end of year	$ 855,000	$ 655,000