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Note 9 - Employee Benefit Plans

6 Months Ended

Jun. 30, 2025

Notes to Financial Statements

Compensation and Employee Benefit Plans [Text Block]

Note 9. 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 June 30,								Six Months Ended June 30,
		2025				2024				2025				2024			Income Statement Location
(Amounts in thousands)
Interest cost		$	118			$	103			$	214			$	207		Other expense
Amortization of prior service cost			-				-				-				-		Other expense
Amortization of losses			(16	)			9				(11	)			18		Other expense
Net periodic cost		$	102			$	112			$	203			$	225

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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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/715/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 712
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/712/tableOfContent

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 710
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/710/tableOfContent

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 718
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/718/tableOfContent

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- References

No definition available.

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