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Note 6 - Accrued Retirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2021
Notes Tables |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Defined benefit pension plan |  | $ | 5,932 |  |  | $ | 8,790 |
Non-qualified retirement plan |  |  | 2,147 |  |  |  | 2,301 |
Total |  |  | 8,079 |  |  |  | 11,091 |
Less current portion |  |  | (142 | ) |  |  | (165 | )
Non-current portion of accrued retirement benefits |  | $ | 7,937 |  |  | $ | 10,926 |
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block] |
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Change in benefit obligations: |  |  |  |  |  |  |  |
Benefit obligations at beginning of year |  | $ | 54,655 |  |  | $ | 54,128 |
Interest cost |  |  | 1,237 |  |  |  | 1,633 |
Actuarial (gain) loss |  |  | (1,160 | ) |  |  | 3,588 |
Benefits paid |  |  | (14,550 | ) |  |  | (4,694 | )
Benefit obligations at end of year |  |  | 40,182 |  |  |  | 54,655 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 43,587 |  |  |  | 44,284 |
Actual return on plan assets |  |  | 1,384 |  |  |  | 3,869 |
Employer contributions |  |  | 1,682 |  |  |  | 128 |
Benefits paid |  |  | (14,550 | ) |  |  | (4,694 | )
Fair value of plan assets at end of year |  |  | 32,103 |  |  |  | 43,587 |
Funded status |  | $ | (8,079 | ) |  | $ | (11,068 | )
Accumulated benefit obligations |  | $ | 40,182 |  |  | $ | 54,655 |
Weighted average assumptions to determine benefit obligations: |
Discount rate |  |  | 2.69 | - | 2.74% |  |  |  | 2.28 | - | 2.35% |
Expected long-term return on plan assets |  |  |  | 4.00% |  |  |  |  |  | 4.50% |  |
Rate of compensation increase |  |  |  | n/a |  |  |  |  |  | n/a |  |
Schedule of Net Benefit Costs [Table Text Block] |
|  | 2021 |  |  | 2020 |
|  | (in thousands) |
Pension and other benefits: |  |  |  |  |  |  |  |
Interest cost |  | $ | 1,237 |  |  | $ | 1,633 |
Expected return on plan assets |  |  | (1,680 | ) |  |  | (2,020 | )
Recognized net actuarial loss |  |  | 933 |  |  |  | 839 |
Settlement expense |  |  | 4,252 |  |  |  | - |
Pension expense |  | $ | 4,742 |  |  | $ | 452 |
Other changes in plan assets and benefit obligations recognized in comprehensive income: |  |  |  |  |  |  |  |
Net loss (gain) |  | $ | (865 | ) |  | $ | 1,739 |
Amortization of recognized loss |  |  | (5,185 | ) |  |  | (839 | )
Total recognized (gain) loss in comprehensive income |  | $ | (6,050 | ) |  | $ | 900 |
Defined Benefit Plan, Assumptions [Table Text Block] |
Weighted average assumptions used to determine net periodic benefit cost: |  | 2021 |  |  | 2020 |
Discount rate |  |  | 2.28 | - | 2.35% |  |  |  | 3.10 | - | 3.14% |
Expected long-term return on plan assets |  |  |  | 4.50% |  |  |  |  |  | 4.75% |  |
Rate of compensation increase |  |  |  | n/a |  |  |  |  |  | n/a |  |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|  | 2021 Fair Value Measurements (in thousands) |  |  |  |  |  |  |  |  |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Measured at NAV as a practical expedient |  |  | Total |
ACIT equity funds |  | $ | - |  |  | $ | 6,385 |  |  |  | 1,425 |  |  | $ | 7,810 |
ACIT fixed income funds |  |  | - |  |  |  | 21,114 |  |  |  | 1,746 |  |  |  | 22,860 |
Cash management funds |  |  | - |  |  |  | 1,433 |  |  |  | - |  |  |  | 1,433 |
|  | $ | - |  |  | $ | 28,932 |  |  |  | 3,171 |  |  | $ | 32,103 |
|  | 2020 Fair Value Measurements (in thousands) |  |  |  |  |  |  |  |  |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Measured at NAV as a practical expedient |  |  | Total |
ACIT equity funds |  | $ | - |  |  | $ | 9,406 |  |  |  | 1,152 |  |  | $ | 10,558 |
ACIT fixed income funds |  |  | - |  |  |  | 29,958 |  |  |  | 2,108 |  |  |  | 32,066 |
Cash management funds |  |  | - |  |  |  | 963 |  |  |  | - |  |  |  | 963 |
|  | $ | - |  |  | $ | 40,327 |  |  |  | 3,260 |  |  | $ | 43,587 |
Schedule of Expected Benefit Payments [Table Text Block] |
Years ending December 31, |
2022 |  |  | $ | 3,087 |
2023 |  |  | $ | 2,994 |
2024 |  |  | $ | 2,905 |
2025 |  |  | $ | 2,822 |
2026 |  |  | $ | 2,732 |
2027 - 2031 |  |  | $ | 12,234 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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