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Note 10 - Components of Net Periodic Pension Cost (Tables)

9 Months Ended

Sep. 30, 2025

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Three Months Ended							Affected Line Item in the Consolidated
		September 30,							Statements of Income
		2025				2024
		(dollars in thousands)
Service cost		$	486			$	-		Salaries and employee benefits
Interest cost			1,004				106		Salaries and employee benefits
Expected return on plan assets			(1,383	)			(214	)	Salaries and employee benefits
Net amortization			-				43		Salaries and employee benefits
Total periodic pension income		$	107			$	(65	)

		Nine Months Ended							Affected Line Item in the Consolidated
		September 30,							Statements of Income
		2025				2024
		(dollars in thousands)
Service cost		$	486			$	-		Salaries and employee benefits
Interest cost			1,215				318		Salaries and employee benefits
Expected return on plan assets			(1,843	)			(642	)	Salaries and employee benefits
Net amortization			-				129		Salaries and employee benefits
Total periodic pension income		$	(142	)		$	(195	)

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

Weighted average assumptions used to determine the benefit obligation:
Discount rate			5.80	%
Rate of increase in compensation levels			4.00	%

Weighted average assumptions used to determine net pension cost:
Discount rate			5.68	%
Rate of increase in compensation levels			4.00	%
Expected long-term rate of return on plan assets			6.00	%

Schedule of Allocation of Plan Assets [Table Text Block]

										Weighted
										Average
										Expected
										Long-Term
		Target				% of Plan				Rate of
		Allocation				Assets				Return
Cash equivalents			0% - 1%				0	%			N/A
Equity mutual funds			20% - 30%				25	%			3.9% - 10.7%
Fixed income mutual funds			70% - 80%				75	%			2.5% - 6.8%
							100	%			2.8% - 7.8%

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Year (dollars in thousands)			Amount
2026			$	3,156
2027				3,293
2028				3,442
2029				3,537
2030				3,627
2031 - 2035				19,505

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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