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Note 10 - Employee Benefit Plans | 9 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Compensation and Employee Benefit Plans [Text Block] | Note 10. Employee Benefit Plans The Company maintains two nonqualified domestic, noncontributory defined benefit plans (the “Benefit Plans”) for key members of senior management and non-management directors. The Company’s unfunded Benefit Plans include the Supplemental Executive Retention Plan ("SERP") and the Directors’ Supplemental Retirement Plan ("Director Plan"). The SERP was frozen near the end of 2021; the Director Plan was fundamentally frozen at that time as well. The following table presents the components of net periodic pension cost and the effect on the consolidated statements of income for the periods indicated:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |  |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  | Income Statement Location
(Amounts in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  | Salaries and employee benefits
Interest cost |  |  | 90 |  |  |  | 83 |  |  |  | 267 |  |  |  | 249 |  | Other expense
Amortization of prior service cost |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  | Other expense
Amortization of losses |  |  | 32 |  |  |  | 34 |  |  |  | 95 |  |  |  | 101 |  | Other expense
Net periodic cost |  | $ | 122 |  |  | $ | 117 |  |  | $ | 362 |  |  | $ | 350 |  |

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 710 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//710/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 712 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//712/tableOfContent Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//715/tableOfContent Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//718/tableOfContent + Details
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