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Note 15 - Employee Benefit Plans
12 Months Ended
Dec. 31, 2017
Notes to Financial Statements  
Compensation and Employee Benefit Plans [Text Block]
(
15
)
Employee Benefit Plans
 
The Company maintains a profit sharing plan for eligible employees. Contributions to the Plan are made in the form of matching contributions to employee
401
(k) deferrals, as well as discretionary profit sharing amounts determined by the Board of Directors to be funded by
March 15
following each fiscal year. Contributions were approximately
$770,000,
$740,000
and
$750,000
in
2017,
2016
and
2015,
respectively.
 
The Company has a partially self-insured health insurance program that covers all eligible participating employees. The maximum liability is limited by a stop loss of
$225,000
per insured person, along with an aggregate stop loss determined by the number of participants.
 
The Company has an Executive, Non-qualified “Excess” Plan (“the Plan”), which is a deferred compensation plan available to certain executives. The Plan permits participants to defer receipt of part of their current compensation to a later date as part of their personal retirement or financial planning. Participants have an unsecured contractual commitment from the Company to pay amounts due under the Plan. There is currently
no
security mechanism to ensure that the Company will pay these obligations in the future.
 
The compensation withheld from Plan participants, together with gains or losses determined by the participants’ deferral elections is reflected as a deferred compensation obligation to participants, and is classified within other liabilities in the accompanying balance sheets. At
December 31, 2017
and
2016,
the balance of the deferred compensation liability totaled approximately
$2.0
and
$1.7
million, respectively. The related assets, which are held in the form of a Company-owned, variable life insurance policy that names the Company as the beneficiary, are reported within other assets in the accompanying balance sheets, and are accounted for based on the underlying cash surrender values of the policies, and totaled approximately
$2.0
and
$1.8
million as of
December 
31,
2017
and
2016,
respectively.