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Note 10 - Provision for Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
In Thousands |  | 2022 |  |  | 2021 |  |  | 2020 |
Income before taxes: |  | $ | 22,614 |  |  | $ | 30,549 |  |  | $ | 32,922 |
Provision (benefit) for taxes: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 4,149 |  |  | $ | 4,819 |  |  | $ | 5,479 |
State |  |  | 720 |  |  |  | 758 |  |  |  | 854 |
|  |  | 4,869 |  |  |  | 5,577 |  |  |  | 6,333 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (502 | ) |  |  | 408 |  |  |  | 665 |
State |  |  | 258 |  |  |  | 159 |  |  |  | (10 | )
|  |  | (244 | ) |  |  | 567 |  |  |  | 655 |
|  | $ | 4,625 |  |  | $ | 6,144 |  |  | $ | 6,988 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
In Thousands |  | 2022 |  |  | 2021 |  |  | 2020 |
Income tax at statutory rate |  | $ | 4,749 |  |  | $ | 6,415 |  |  | $ | 6,914 |
Increase (decrease) in income tax resulting from |  |  |  |  |  |  |  |  |  |  |  |
State tax expense, net of federal effect |  |  | 773 |  |  |  | 724 |  |  |  | 668 |
Federal true-ups |  |  | (49 | ) |  |  | (38 | ) |  |  | (103 | )
Federal tax credits |  |  | (413 | ) |  |  | (251 | ) |  |  | (114 | )
Captive insurance earnings |  |  | (478 | ) |  |  | (456 | ) |  |  | (443 | )
Incentive stock options |  |  | (18 | ) |  |  | (214 | ) |  |  | (4 | )
Other |  |  | 61 |  |  |  | (36 | ) |  |  | 70 |
Recorded provision for income taxes |  | $ | 4,625 |  |  | $ | 6,144 |  |  | $ | 6,988 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
In Thousands |  | 2022 |  |  | 2021 |
Assets |  |  |  |  |  |  |  |
Valuation reserves |  | $ | 1,167 |  |  | $ | 1,248 |
Stock based compensation |  |  | 389 |  |  |  | 329 |
Federal and state credits |  |  | 674 |  |  |  | 339 |
Lease obligation |  |  | 2,252 |  |  |  | 515 |
Other |  |  | 4 |  |  |  | 34 |
Capitalized research costs |  |  | 605 |  |  |  | - |
Total assets |  |  | 5,091 |  |  |  | 2,465 |
Liabilities |  |  |  |  |  |  |  |
Property and equipment |  |  | (1,502 | ) |  |  | (1,474 | )
Goodwill and intangible assets |  |  | (5,347 | ) |  |  | (4,973 | )
Lease – right of use asset |  |  | (2,127 | ) |  |  | (517 | )
Prepaid insurance |  |  | (280 | ) |  |  | (237 | )
Total liabilities |  |  | (9,256 | ) |  |  | (7,201 | )
Valuation Allowance |  |  |  |  |  |  |  |
Beginning balance |  |  | (23 | ) |  |  | (27 | )
(Increase) Decrease during period |  |  | (328 | ) |  |  | 4 |
Ending balance |  |  | (351 | ) |  |  | (23 | )
|  | $ | (4,516 | ) |  | $ | (4,759 | )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
In Thousands |  | 2022 |  |  | 2021 |  |  | 2020 |
Balance at beginning of year |  | $ | 61 |  |  | $ | 61 |  |  | $ | - |
Increases related to prior year tax positions |  |  | - |  |  |  | - |  |  |  | - |
Decreases related to prior year tax positions |  |  | - |  |  |  | - |  |  |  | - |
Increases related to current year tax positions |  |  | - |  |  |  | - |  |  |  | 61 |
Settlements |  |  | - |  |  |  | - |  |  |  | - |
Closure of tax years |  |  | (41 | ) |  |  | - |  |  |  | - |
Balance at end of year |  | $ | 20 |  |  | $ | 61 |  |  | $ | 61 |

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