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Note 17 - Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Retirement Benefits [Text Block] |
17. | EMPLOYEE BENEFIT PLANS
Profit Sharing Plan The Plumas Bank Profit Sharing Plan commenced April 1, 1988 and is available to employees meeting certain service requirements. Under the Plan, employees are able to defer a selected percentage of their annual compensation. Included under the Plan's investment options is the option to invest in Company stock. The Company’s contribution, which is recorded net of forfeitures, consisted of a matching amount of 30% of the employee’s contribution up to a total of 3% of the employee’s compensation totaling $468,000, $397,000 and $351,000 for the years ended December 31, 2025, 2024 and 2023, respectively. Salary Continuation and Retirement Agreements Salary continuation and retirement agreements are in place for the Company’s president, its current executive vice presidents, six members of the Board of Directors as well as five former executives and four former directors. Under these agreements, the directors and executives will receive monthly payments for periods ranging from ten to fifteen years, after retirement. The estimated present value of these future benefits is accrued over the period from the effective dates of the agreements until the participants' expected retirement dates. The expense recognized under these plans for the years ended December 31, 2025, 2024 and 2023 totaled $504,000, $483,000 and $595,000, respectively. Accrued compensation payable under these plans totaled $6,346,000 and $4,143,000 at December 31, 2025 and 2024, respectively and is included in accrued interest payable and other liabilities on the consolidated balance sheet. In connection with some of these agreements, the Bank purchased single premium life insurance policies with cash surrender values totaling $33,659,000 and $16,519,000 at December 31, 2025 and 2024, respectively. Income earned on these policies, net of expenses, totaled $741,000, $409,000 and $417,000 for the years ended December 31, 2025, 2024 and 2023, respectively.

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