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Note 8 - Retirement Plans (Tables) | 12 Months Ended
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Jan. 31, 2021
Notes Tables |
Schedule of Allocation of Plan Assets [Table Text Block] |
(In thousands) |  | 2020 |  |  | 2019 |
Level 1 market value of plan assets |  |  |  |  |  |  |  |
Equity securities |  | $ | 4,112 |  |  | $ | 3,139 |
U.S. bond market |  |  | 1,716 |  |  |  | 2,134 |
Real estate securities |  |  | 198 |  |  |  | 369 |
Subtotal |  |  | 6,026 |  |  |  | 5,642 |
Level 2 significant other observable inputs |  |  |  |  |  |  |  |
Money market fund |  | $ | 139 |  |  | $ | 169 |
Subtotal |  |  | 139 |  |  |  | 169 |
Investments measured at net asset value* |  | $ | 851 |  |  | $ | 739 |
Total |  | $ | 7,016 |  |  | $ | 6,550 |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
Reconciliation of benefit obligations, plan assets and funded status of plan (in thousands) |  | 2020 |  |  | 2019 |
Accumulated benefit obligations |  |  |  |  |  |  |  |
Vested benefits |  | $ | 7,090 |  |  | $ | 6,959 |
Accumulated benefits |  | $ | 7,090 |  |  | $ | 6,959 |
Change in benefit obligation |  |  |  |  |  |  |  |
Benefit obligation - beginning of year |  | $ | 6,959 |  |  | $ | 6,258 |
Interest cost |  |  | 190 |  |  |  | 237 |
Actuarial loss |  |  | 256 |  |  |  | 788 |
Benefits paid |  |  | (315 | ) |  |  | (324 | )
Benefit obligation - end of year |  | $ | 7,090 |  |  | $ | 6,959 |
Change in plan assets |  |  |  |  |  |  |  |
Fair value of plan assets - beginning of year |  | $ | 6,550 |  |  | $ | 6,179 |
Actual gain on plan assets |  |  | 781 |  |  |  | 695 |
Benefits paid |  |  | (315 | ) |  |  | (324 | )
Fair value of plan assets - end of year |  | $ | 7,016 |  |  | $ | 6,550 |
Unfunded status |  | $ | (74 | ) |  | $ | (409 | )
Balance sheet classification |  |  |  |  |  |  |  |
Prepaid expenses and other current assets |  | $ | 332 |  |  | $ | 325 |
Other assets |  |  | 1,828 |  |  |  | 1,679 |
Deferred compensation liabilities |  |  | (2,234 | ) |  |  | (2,413 | )
Net amount recognized |  | $ | (74 | ) |  | $ | (409 | )
Amounts recognized in accumulated other comprehensive loss |  |  |  |  |  |  |  |
Unrecognized actuarial loss |  | $ | 1,902 |  |  | $ | 2,087 |
Net amount recognized |  | $ | 1,902 |  |  | $ | 2,087 |
Defined Benefit Plan, Assumptions [Table Text Block] |
Weighted-average assumptions used to determine net cost and benefit obligations |  | 2020 |  |  | 2019 |
End of year benefit obligation discount rate |  |  | 2.50 | % |  |  | 2.80 | %
End of year net periodic benefit cost discount rate |  |  | 2.80 | % |  |  | 3.90 | %
Expected return on plan assets |  |  | 7.50 | % |  |  | 7.50 | %
Schedule of Net Benefit Costs [Table Text Block] |
Components of net periodic benefit cost (in thousands) |  | 2020 |  |  | 2019 |
Interest cost |  | $ | 190 |  |  | $ | 237 |
Expected return on plan assets |  |  | (479 | ) |  |  | (450 | )
Recognized actuarial loss |  |  | 139 |  |  |  | 102 |
Net periodic benefit income |  | $ | (150 | ) |  | $ | (111 | )
Amounts recognized in other comprehensive income (in thousands) |  |  |  |  |  |
Actuarial loss on obligation |  | $ | (256 | ) |  | $ | (787 | )
Actual gain on plan assets |  |  | 302 |  |  |  | 246 |
Amounts recognized in current year |  |  | 139 |  |  |  | 102 |
Total in other comprehensive income |  | $ | 185 |  |  | $ | (439 | )
Schedule of Expected Benefit Payments [Table Text Block] |
Cash flows (in thousands) |  |  |  |  |
Expected employer contributions for the fiscal year ending January 31, 2022 |  |  | $ | — |
Expected employee contributions for the fiscal year ending January 31, 2022 |  |  |  | — |
Estimated future plan benefit payments reflecting expected future service for the fiscal year(s) ending January 31,: |  |  |  |  |
2022 |  |  | $ | 332 |
2023 |  |  |  | 332 |
2024 |  |  |  | 327 |
2025 |  |  |  | 328 |
2026 |  |  |  | 327 |
2027 - 2031 |  |  |  | 1,637 |
Multiemployer Plan [Table Text Block] |
|  |  |  |  |  | Funded Zone Status |  |  |  |  |  |  |  |  |  |  | Collective Bargaining Expiration Date
|  |  |  |  |  |  |  | FIP/RP Status |  | 2020 |  |  | 2019 |  | Surcharge |  |
Plan Name |  | EIN |  | Plan # |  |  |  | Pending/Implemented |  | Contribution |  |  | Contribution |  | Imposed |  |
Plumbers & Pipefitters Local 572 Pension Fund |  | 626102837 |  | 001 |  | Green |  | No |  | $206 |  |  | $239 |  | No |  | 3/31/2022

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