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v3.24.1.1.u2

Note 12 - Long-term Debt (Details Textual) | 3 Months Ended |  |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 31, 2024 USD ($) | Dec. 31, 2023 USD ($) | Sep. 22, 2023 USD ($) | Sep. 21, 2023 USD ($) | Dec. 31, 2022 | Jun. 30, 2022 USD ($) | Dec. 31, 2021 | Dec. 06, 2021 USD ($) | Aug. 12, 2019 USD ($)
Long-Term Debt | $ 27,135,708 |  |  |  |  |  |  |  |
Long-Term Debt, Current Maturities | 825,864 | $ 814,667 |  |  |  |  |  |  |
First National Bank of Omaha [Member] |  |  |  |  |  |  |  |  |
Line of Credit Facility, Maximum Borrowing Capacity | 10,000,000 |  | $ 10,000,000 | $ 5,000,000 |  |  |  |  | $ 40,000,000
Credit Agreement, Maximum Dividend Amount |  |  |  |  |  | $ 8,125,000 |  |  |
Long-term Line of Credit, Total | $ 0 |  |  |  |  |  |  |  |
Minimum Consolidated Leverage Ratio Requirement |  | 3 |  |  | 3.25 |  | 3.5 |  |
Consolidated Fixed Charge Ratio Requirement |  | 1.15 |  |  |  |  |  |  |
First National Bank of Omaha [Member] | Revolving Credit Facility [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |
Debt Instrument, Basis Spread on Variable Rate | 0.65% |  |  |  |  |  |  |  |
First National Bank of Omaha [Member] | Revolving Credit Facility [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |
Debt Instrument, Basis Spread on Variable Rate | 1.15% |  |  |  |  |  |  |  |
First National Bank of Omaha [Member] | Term Loan 1 [Member] |  |  |  |  |  |  |  |  |
Debt Instrument, Face Amount |  |  |  |  |  |  |  | $ 30,000,000 | 18,000,000
Debt Instrument, Interest Rate, Stated Percentage |  |  |  |  |  |  |  | 4.00% |
Long-Term Debt, Gross | $ 30,000,000 |  |  |  |  |  |  |  |
Long-Term Debt | 27,135,708 |  |  |  |  |  |  |  |
Long-Term Debt, Current Maturities | $ 825,864 |  |  |  |  |  |  |  |
First National Bank of Omaha [Member] | Term Loan 2 [Member] |  |  |  |  |  |  |  |  |
Debt Instrument, Face Amount |  |  |  |  |  |  |  |  | $ 5,500,000

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- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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