|
Note 5 - Employee Benefit Plans (Tables)
|
12 Months Ended |
|
Dec. 31, 2013
|
| Compensation and Retirement Disclosure [Abstract] |
|
| Schedule of Net Funded Status [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
Change in projected benefits obligation:
|
|
|
|
|
|
|
|
|
|
Projected benefit obligation at beginning of year
|
|
$
|
4,030,848
|
|
|
$
|
3,640,465
|
|
|
Service cost
|
|
|
104,920
|
|
|
|
67,083
|
|
|
Interest cost
|
|
|
166,865
|
|
|
|
168,122
|
|
|
Actuarial (gain) loss
|
|
|
(271,978
|
)
|
|
|
297,638
|
|
|
Benefits paid
|
|
|
(143,137
|
)
|
|
|
(142,460
|
)
|
|
Projected benefit obligation at end of year
|
|
$
|
3,887,518
|
|
|
$
|
4,030,848
|
|
|
|
|
|
|
|
|
|
|
|
|
Change in plan assets:
|
|
|
|
|
|
|
|
|
|
Fair value of plan assets at beginning of year
|
|
$
|
3,157,269
|
|
|
$
|
3,100,494
|
|
|
Actual return on plan assets
|
|
|
367,108
|
|
|
|
199,235
|
|
|
Contributions by employer
|
|
|
701,402
|
|
|
|
—
|
|
|
Benefits paid
|
|
|
(143,137
|
)
|
|
|
(142,460
|
)
|
|
Fair value of plan assets at end of year
|
|
$
|
4,082,642
|
|
|
$
|
3,157,269
|
|
|
Funded (unfunded) status at end of year
|
|
$
|
195,124
|
|
|
$
|
(873,579
|
)
|
|
| Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
|
|
|
|
|
|
|
|
|
|
Assets
|
|
$
|
195,124
|
|
|
$
|
—
|
|
|
Liabilities
|
|
|
—
|
|
|
|
(873,579
|
)
|
|
|
|
$
|
195,124
|
|
|
$
|
(873,579
|
)
|
|
| Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
|
|
|
|
|
|
|
|
|
|
Net actuarial loss
|
|
$
|
(944,305
|
)
|
|
$
|
(1,453,722
|
)
|
|
Prior service cost
|
|
|
(9,081
|
)
|
|
|
(15,921
|
)
|
|
|
|
|
|
|
|
|
|
|
|
Amounts recognized in accumulated other comprehensive income (loss), before taxes
|
|
|
(953,386
|
)
|
|
|
(1,469,643
|
)
|
|
Income tax benefit
|
|
|
331,374
|
|
|
|
515,678
|
|
|
Amounts recognized in accumulated other comprehensive income (loss), after taxes
|
|
$
|
(622,012
|
)
|
|
$
|
(953,965
|
)
|
|
| Schedule of Net Benefit Costs [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
2011
|
|
|
Components of net periodic benefit cost:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Service cost
|
|
$
|
104,920
|
|
|
$
|
67,083
|
|
|
$
|
96,083
|
|
|
Interest cost
|
|
|
166,865
|
|
|
|
168,122
|
|
|
|
171,493
|
|
|
Expected return on plan assets
|
|
|
(234,523
|
)
|
|
|
(209,999
|
)
|
|
|
(180,852
|
)
|
|
Amortization of net loss
|
|
|
104,854
|
|
|
|
113,723
|
|
|
|
61,309
|
|
|
Amortization of prior service cost
|
|
|
6,840
|
|
|
|
8,596
|
|
|
|
8,596
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net periodic benefit cost
|
|
$
|
148,956
|
|
|
$
|
147,525
|
|
|
$
|
156,629
|
|
|
| Schedule of Changes in Projected Benefit Obligations [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
2011
|
|
|
Net actuarial (gain) loss
|
|
$
|
(404,563
|
)
|
|
$
|
308,402
|
|
|
$
|
560,043
|
|
|
Recognized actuarial loss
|
|
|
(104,854
|
)
|
|
|
(113,723
|
)
|
|
|
(61,309
|
)
|
|
Recognized prior service cost
|
|
|
(6,840
|
)
|
|
|
(8,596
|
)
|
|
|
(8,596
|
)
|
|
Total recognized in other comprehensive income, before taxes
|
|
$
|
(516,257
|
)
|
|
$
|
186,083
|
|
|
$
|
490,138
|
|
|
Total recognized in net benefit cost and other comprehensive income, before taxes
|
|
$
|
(367,301
|
)
|
|
$
|
333,608
|
|
|
$
|
646,767
|
|
|
| Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] |
|
|
|
2013
|
|
|
2012
|
|
|
Plan assets in excess of projected benefit obligation:
|
|
|
|
|
|
|
|
|
|
Projected benefit obligation
|
|
$
|
3,887,518
|
|
|
$
|
4,030,848
|
|
|
Fair value of plan assets
|
|
$
|
4,082,642
|
|
|
$
|
3,157,269
|
|
|
Plan assets in excess of accumulated benefit obligation:
|
|
|
|
|
|
|
|
|
|
Accumulated benefit obligation
|
|
$
|
3,312,631
|
|
|
$
|
3,390,382
|
|
|
Fair value of plan assets
|
|
$
|
4,082,642
|
|
|
$
|
3,157,269
|
|
|
| Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Support, Methodology and Source Data |
|
|
|
2013
|
|
2012
|
|
2011
|
|
Weighted average assumptions used to determine benefit obligations as of December 31:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Discount rate
|
|
|
5.00
|
%
|
|
|
4.25
|
%
|
|
|
4.75
|
%
|
|
Rate of compensation increase
|
|
|
7.29
|
|
|
|
7.29
|
|
|
|
7.29
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted average assumptions used to determine benefit costs for the years ended December 31:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Discount rate
|
|
|
4.25
|
%
|
|
|
4.75
|
%
|
|
|
5.75
|
%
|
|
Expected return on plan assets
|
|
|
7.00
|
|
|
|
7.00
|
|
|
|
7.00
|
|
|
Rate of compensation increase
|
|
|
7.29
|
|
|
|
7.29
|
|
|
|
7.29
|
|
|
| Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|
|
|
Total
|
|
|
Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
|
|
Significant Other
Observable
Inputs (Level 2)
|
|
|
Significant
Unobservable
Inputs (Level 3)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash and Cash Equivalents
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Money Markets
|
|
$
|
722,888
|
|
|
$
|
722,888
|
|
|
|
$
|
—
|
|
|
$
|
—
|
|
|
Equities
|
|
|
109,989
|
|
|
|
109,989
|
|
|
|
|
—
|
|
|
|
—
|
|
|
Mutual Funds
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Equity Funds
|
|
|
1,628,020
|
|
|
|
1,628,020
|
|
|
|
|
—
|
|
|
|
—
|
|
|
Fixed Income Funds
|
|
|
1,621,745
|
|
|
|
1,621,745
|
|
|
|
|
—
|
|
|
|
—
|
|
|
Total
|
|
$
|
4,082,642
|
|
|
$
|
4,082,642
|
|
|
|
$
|
—
|
|
|
$
|
—
|
|
|
|
|
Total
|
|
|
Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
|
|
Significant Other
Observable
Inputs (Level 2)
|
|
Significant
Unobservable
Inputs (Level 3)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash and Cash Equivalents
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Money Markets
|
|
$
|
296,745
|
|
|
$
|
296,745
|
|
|
|
$
|
—
|
|
$
|
—
|
|
|
Equities
|
|
|
58,773
|
|
|
|
58,773
|
|
|
|
|
|
|
|
|
|
|
Mutual Funds
|
|
|
|
|
|
|
|
|
|
|
|
—
|
|
|
—
|
|
|
Equity Funds
|
|
|
1,223,629
|
|
|
|
1,223,629
|
|
|
|
|
—
|
|
|
—
|
|
|
Fixed Income Funds
|
|
|
1,578,122
|
|
|
|
1,578,122
|
|
|
|
|
—
|
|
|
—
|
|
|
Total
|
|
$
|
3,157,269
|
|
|
$
|
3,157,269
|
|
|
|
$
|
—
|
|
$
|
—
|
|
|
| Schedule of Expected Benefit Payments [Table Text Block] |
|
Year ending December 31,
|
|
Amount
|
|
|
2014
|
|
$
|
211,110
|
|
|
2015
|
|
|
207,709
|
|
|
2016
|
|
|
208,236
|
|
|
2017
|
|
|
205,528
|
|
|
2018
|
|
|
234,899
|
|
|
2019 to 2023
|
|
|
1,315,977
|
|
|