Note 5 - Employee Benefit Plans (Tables)
|
12 Months Ended |
Dec. 31, 2017 |
Notes Tables |
|
Schedule of Net Funded Status [Table Text Block] |
| | | | | | | Change in projected benefits obligation: | | | | | | | | | Projected benefit obligation at beginning of year | | $ | 4,833 | | | $ | 4,884 | | Service cost | | | 147 | | | | 153 | | Interest cost | | | 201 | | | | 215 | | | | | 82 | | | | (203 | ) | Benefits paid | | | (231 | ) | | | (216 | ) | Projected benefit obligation at end of year | | $ | 5,032 | | | $ | 4,833 | | | | | | | | | | | Change in plan assets: | | | | | | | | | Fair value of plan assets at beginning of year | | $ | 4,937 | | | $ | 4,551 | | Actual return on plan assets | | | 552 | | | | 413 | | Contributions by employer | | | 98 | | | | 189 | | Benefits paid | | | (231 | ) | | | (216 | ) | Fair value of plan assets at end of year | | | 5,356 | | | | 4,937 | | Funded (u nfunded) status at end of year
| | $ | 324 | | | $ | 104 | |
|
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
| | | | | | | | | | | | | | | | Assets | | $ | 324 | | | $ | 104 | | Liabilities | | | — | | | | — | | | | $ | 324 | | | $ | 104 | |
|
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
| | | | | | | | | | | | | | | | Net actuarial loss | | $ | (1,246 | ) | | $ | (1,485 | ) | Prior service cost | | | — | | | | — | | | | | | | | | | | Amounts recognized in accumulated other comprehensive income (loss), before taxes
| | | (1,246 | ) | | | (1,485 | ) | Income tax benefit | | | 442 | | | | 525 | | Amounts recognized in accumulated other comprehensive income (loss), after taxes
| | $ | (804 | ) | | $ | (960 | ) |
|
Schedule of Net Benefit Costs [Table Text Block] |
| | | | | | | | | | Components of net periodic benefit cost: | | | | | | | | | | | | | Service cost | | $ | 147 | | | $ | 153 | | | $ | 160 | | Interest cost | | | 201 | | | | 215 | | | | 200 | | Expected return on plan assets | | | (339 | ) | | | (311 | ) | | | (296 | ) | | | | 108 | | | | 140 | | | | 144 | | Amortization of prior service cost | | | — | | | | — | | | | 3 | | Net periodic benefit cost | | $ | 117 | | | $ | 197 | | | $ | 211 | |
|
Schedule of Changes in Projected Benefit Obligations [Table Text Block] |
| | | | | | | | | | Net actuarial (gain) loss
| | $ | (132 | ) | | $ | (305 | ) | | $ | (12 | ) | Recognized actuarial loss | | | (108 | ) | | | (140 | ) | | | (144 | ) | Recognized prior service cost | | | — | | | | — | | | | (4 | ) | Total recognized in other comprehensive income, before taxes
| | $ | (240 | ) | | $ | (445 | ) | | $ | (160 | ) | Total recognized in net benefit cost and other comprehensive income, before taxes
| | $ | (123 | ) | | $ | (248 | ) | | $ | 51 | |
|
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] |
| | | | | | | Plan assets in excess of projected benefit obligation :
| | | | | | | | | Projected benefit obligation | | $ | 5,032 | | | $ | 4,833 | | Fair value of plan assets | | $ | 5,356 | | | $ | 4,937 | | Plan assets in excess of accumulated benefit obligation: | | | | | | | | | Accumulated benefit obligation | | $ | 4,510 | | | $ | 4,366 | | Fair value of plan assets | | $ | 5,356 | | | $ | 4,937 | |
|
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
| | | | | | | | | | Weighted average assumptions used to determine benefit obligations as of December 31: | | | | | | | | | | | | | Discount rate | | | 3.75% | | | | 4.25% | | | | 4.50% | | 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% | | | | 4.50% | | | | 4.00% | | 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] |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | Money Markets | | $ | 165 | | | $ | 165 | | | $ | — | | | $ | — | | Equities | | | 670 | | | | 670 | | | | — | | | | — | | Mutual Funds | | | | | | | | | | | | | | | | | | | | 2,468 | | | | 2,468 | | | | — | | | | — | | Fixed Income Funds | | | 2,053 | | | | 2,053 | | | | — | | | | — | | Total | | $ | 5,356 | | | $ | 5,356 | | | $ | — | | | $ | — | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | Money Markets | | $ | 1,048 | | | $ | 1,048 | | | $ | — | | | $ | — | | Equities | | | 445 | | | | 445 | | | | — | | | | — | | Mutual Funds | | | | | | | | | | | | | | | | | | | | 1,684 | | | | 1,684 | | | | — | | | | — | | Fixed Income Funds | | | 1,760 | | | | 1,760 | | | | — | | | | — | | Total | | $ | 4,937 | | | $ | 4,937 | | | $ | — | | | $ | — | |
|
Schedule of Expected Benefit Payments [Table Text Block] |
| | | | | | $ | 244 | | | | | 266 | | | | | 279 | | | | | 272 | | | | | 264 | | 2023 to 2027 | | | 1,213 | |
|