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Note 7 - Accrued Retirement Benefits (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes Tables |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Defined benefit pension plan |  | $ | 912 |  |  | $ | (33 | )
Non-qualified retirement plans |  |  | 1,596 |  |  |  | 1,725 |
Total |  |  | 2,508 |  |  |  | 1,692 |
Less current portion |  |  | (140 | ) |  |  | (142 | )
Non-current portion of accrued retirement benefits |  | $ | 2,368 |  |  | $ | 1,550 |
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Change in benefit obligations: |  |  |  |  |  |  |  |
Benefit obligations at beginning of year |  | $ | 15,552 |  |  | $ | 16,537 |
Interest cost |  |  | 738 |  |  |  | 783 |
Actuarial gain |  |  | (27 | ) |  |  | (580 | )
Benefits paid |  |  | (2,314 | ) |  |  | (1,188 | )
Benefit obligations at end of year |  |  | 13,949 |  |  |  | 15,552 |
Change in plan assets: |  |  | 13,860 |  |  |  | 13,783 |
Fair value of plan assets at beginning of year |  |  | (231 | ) |  |  | 1,137 |
Actual return on plan assets |  |  | 126 |  |  |  | 128 |
Employer contributions |  |  | (2,314 | ) |  |  | (1,188 | )
Benefits paid |  |  |  |  |  |  |  |
Fair value of plan assets at end of year |  |  | 11,441 |  |  |  | 13,860 |
Funded status |  | $ | (2,508 | ) |  | $ | (1,692 | )
Accumulated benefit obligations |  | $ | (13,949 | ) |  | $ | (15,552 | )
Weighted average assumptions to determine benefit obligations: |  |  |  |  |  |  |  |
Discount rate |  |  | 5.40 - 5.52 | % |  |  | 4.90 - 4.95 | %
Expected long-term return on plan assets |  |  | 5.40 | % |  |  | 5.25 | %
Rate of compensation increase |  |  | n/a |  |  |  | n/a |
Schedule of Net Benefit Costs [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Pensions and other benefits: |  |  |  |  |  |  |  |
Interest cost |  | $ | 735 |  |  | $ | 783 |
Expected return on plan assets |  |  | (695 | ) |  |  | (657 | )
Amortization of net loss |  |  | 273 |  |  |  | 310 |
Settlement expense |  |  | 635 |  |  |  |  |
Pension and other postretirement expenses |  | $ | 948 |  |  | $ | 436 |
Other changes in plan assets and benefits obligations recognized in comprehensive income: |  |  |  |  |  |  |  |
Net loss (gain) |  |  | 900 |  |  | $ | (1,060 | )
Amortization of recognized loss |  |  | (907 | ) |  |  | (310 | )
Total recognized gain in comprehensive income |  | $ | (7 | ) |  | $ | (1,370 | )
Defined Benefit Plan, Assumptions [Table Text Block] |
|  | 2024 |  |  | 2023 |
Discount rate |  | 4.90 | - | 4.95% |  |  | 5.11 | - | 5.14% |
Expected long-term return on plan assets |  |  | 5.25% |  |  |  |  | 5.00% |  |
Rate of compensation increase |  |  | n/a |  |  |  |  | n/a |  |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|  | 2024 Fair Value Measurements |  |  |  |  |  |  |  |  |
|  | ( in thousands) |  |  |  |  |  |  |  |  |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Measured at NAC as a practical expedient |  |  | Total |
ACIT equity funds |  | $ | - |  |  | $ | 94 |  |  | $ | - |  |  | $ | 94 |
ACIT fixed income funds |  |  | - |  |  |  | 10,362 |  |  |  | - |  |  |  | 10,362 |
Cash management funds |  |  | - |  |  |  | 985 |  |  |  | - |  |  |  | 985 |
|  | $ | - |  |  | $ | 11,441 |  |  | $ | - |  |  | $ | 11,441 |
|  | 2023 Fair Value Measurements |  |  |  |  |  |  |  |  |
|  | ( in thousands) |  |  |  |  |  |  |  |  |
|  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Measured at NAC as a practical expedient |  |  | Total |
ACIT equity funds |  | $ | - |  |  | $ | 760 |  |  | $ | - |  |  | $ | 760 |
ACIT fixed income funds |  |  | - |  |  |  | 12,002 |  |  |  | 70 |  |  |  | 12,072 |
Cash management funds |  |  | - |  |  |  | 1,028 |  |  |  | - |  |  |  | 1,028 |
|  | $ | - |  |  | $ | 13,790 |  |  | $ | 70 |  |  | $ | 13,860 |
Schedule of Expected Benefit Payments [Table Text Block] |
Years ending December 31, |  |  |  |  |
2024 |  |  | $ | 12,540 |
2025 |  |  |  | 138 |
2026 |  |  |  | 137 |
2027 |  |  |  | 135 |
2028 |  |  |  | 132 |
2029-2033 |  |  |  | 614 |

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