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Note 14 - Retirement Fund and Profit Sharing Plan (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Year Ended December 31,
		2022				2021
Service Cost		$	503			$	677
Interest Cost			636				540
Net amortization			312				509
Net periodic benefit cost		$	1,451			$	1,726

Defined Benefit Plan, Plan with Projected Benefit Obligation in Excess of Plan Assets [Table Text Block]

		Year Ended December 31,
		2022				2021
Fair value of plan assets, January 1		$	-			$	-
Company contributions			606				504
Benefits paid			(606	)			(504	)
Fair value of plan assets, December 31		$	-			$	-
Benefit obligation, January 1		$	23,580			$	24,308
Service cost			503				677
Interest cost			636				540
Benefits paid			(606	)			(504	)
Actuarial gains			(5,938	)			(1,441	)
Benefit obligation, December 31		$	18,175			$	23,580
Underfunded status, December 31		$	(18,175	)		$	(23,580	)

Schedule of Expected Benefit Payments [Table Text Block]

Years Ending
December 31,
2023			$	927
2024				932
2025				961
2026				963
2027				1,075
2028 - 2032				6,552

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

		December 31,
		2022				2021
Prior service cost		$	334			$	460
Net (gain) loss			(2,216	)			3,907
		$	(1,882	)		$	4,367

Defined Benefit Plan, Assumptions [Table Text Block]

		Year Ended December 31,
		2022				2021
Net periodic benefit cost:
Discount rate			2.75	%			2.25	%
Rate of compensation increase			2.50	%			2.50	%
Benefit obligation:
Discount rate			5.00	%			2.75	%
Rate of compensation increase			2.50	%			2.50	%

X

- Definition

Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost.

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+ References

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+ References

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