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Note 10 - Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
|  | December 31, |
|  | 2022 |  |  | 2021 |
|  | SERP |  |  | Pension Plans |  |  | SERP |  |  | Total |
Changes in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 15,523 |  |  | $ | 18,778 |  |  | $ | 14,337 |  |  | $ | 33,115 |
Service cost |  |  | 203 |  |  |  | - |  |  |  | 185 |  |  |  | 185 |
Interest cost |  |  | 401 |  |  |  | 171 |  |  |  | 337 |  |  |  | 508 |
Actuarial (gain) loss |  |  | (3,031 | ) |  |  | 11 |  |  |  | 767 |  |  |  | 778 |
Benefits paid |  |  | (103 | ) |  |  | (127 | ) |  |  | (103 | ) |  |  | (230 | )
Lump sum benefits paid |  |  | - |  |  |  | (17,430 | ) |  |  | - |  |  |  | (17,430 | )
Amendments |  |  | - |  |  |  | 711 |  |  |  | - |  |  |  | 711 |
Effect of settlement/curtailment |  |  | - |  |  |  | (1,983 | ) |  |  | - |  |  |  | (1,983 | )
Benefit obligation at end of year |  |  | 12,993 |  |  |  | 131 |  |  |  | 15,523 |  |  |  | 15,654 |
Changes in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | - |  |  |  | 18,754 |  |  |  | - |  |  |  | 18,754 |
Actual return on assets |  |  | - |  |  |  | (637 | ) |  |  | - |  |  |  | (637 | )
Employer contributions |  |  | 103 |  |  |  | (14 | ) |  |  | 103 |  |  |  | 89 |
Benefits paid |  |  | (103 | ) |  |  | (127 | ) |  |  | (103 | ) |  |  | (230 | )
Lump sum benefits paid |  |  | - |  |  |  | (17,430 | ) |  |  | - |  |  |  | (17,430 | )
Fair value of plan assets at end of year |  |  | - |  |  |  | 546 |  |  |  | - |  |  |  | 546 |
Funded status at end of year |  | $ | (12,993 | ) |  | $ | 415 |  |  | $ | (15,523 | ) |  | $ | (15,108 | )
Amounts recognized in balance sheets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other assets |  | $ | - |  |  | $ | 415 |  |  | $ | - |  |  | $ | 415 |
Other current liabilities |  |  | (129 | ) |  |  | - |  |  |  | (103 | ) |  |  | (103 | )
Long-term pension liability |  |  | (12,864 | ) |  |  | - |  |  |  | (15,420 | ) |  |  | (15,420 | )
Net amount recognized |  | $ | (12,993 | ) |  | $ | 415 |  |  | $ | (15,523 | ) |  | $ | (15,108 | )
Amounts recognized in accumulated other comprehensive loss consist of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 1,953 |  |  | $ | - |  |  | $ | 6,698 |  |  | $ | 6,698 |
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block] |
|  | December 31, |
|  | 2022 |  |  | 2021 |
|  | SERP |  |  | Pension Plans |  |  | SERP |  |  | Total |
Projected benefit obligation |  | $ | 12,993 |  |  | $ | 131 |  |  | $ | 15,523 |  |  | $ | 15,654 |
Fair value of plan assets |  |  | - |  |  |  | (546 | ) |  |  | - |  |  |  | (546 | )
Underfunded (Overfunded) |  | $ | 12,993 |  |  | $ | (415 | ) |  | $ | 15,523 |  |  | $ | 15,108 |
Schedule of Net Benefit Costs [Table Text Block] |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |
Interest cost on projected benefit obligation |  | $ | - |  |  | $ | 171 |
Expected return on plan assets |  |  | - |  |  |  | (597 | )
Recognized actuarial loss |  |  | - |  |  |  | 376 |
Settlement loss |  |  | - |  |  |  | - |
Pension plan termination charge |  |  | - |  |  |  | 7,821 |
Net periodic pension cost after settlements |  | $ | - |  |  | $ | 7,771 |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |
Service cost on benefits earned during the period |  | $ | 203 |  |  | $ | 185 |
Interest cost on projected benefit obligation |  |  | 401 |  |  |  | 337 |
Recognized actuarial loss |  |  | 1,715 |  |  |  | 1,499 |
Net periodic pension cost after settlements |  | $ | 2,319 |  |  | $ | 2,021 |
Defined Benefit Plan, Assumptions [Table Text Block] |
|  | Discount Rate |  |  | Long Term Rate of Return |  |  | Salary Scale |
|  | SERP |  |  | SERP |  |  | SERP |
2021 |  |  | 2.59 | % |  |  | N/A |  |  |  | 3.00 | %
2022 |  |  | 4.93 | % |  |  | N/A |  |  |  | 3.00 | %
|  | Discount Rate |  |  | Long Term Rate of Return |  |  | Salary Scale |
|  | Pension Plans |  |  |  |  |  |  | Pension Plans |  |  |  |  |  |  | Pension Plans |  |  |  |
|  |  | Corporate |  |  |  | Plants |  |  |  | SERP |  |  |  | Corporate |  |  |  | Plants |  |  |  | SERP |  |  |  | Corporate |  |  |  | Plants |  |  |  | SERP |
2021 |  |  | 2.36 | % |  |  | 2.21 | % |  |  | 2.36 | % |  |  | 8.00 | % |  |  | 8.00 | % |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | 3.00 | %
2022 |  |  | N/A |  |  |  | N/A |  |  |  | 2.59 | % |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | N/A |  |  |  | 3.00 | %
Schedule of Expected Benefit Payments [Table Text Block] |
|  |  | Projected Benefit Payments |
Year |  |  | SERP |
2023 |  |  | $ | 132 |
2024 |  |  |  | 1,280 |
2025 |  |  |  | 673 |
2026 |  |  |  | 695 |
2027 |  |  |  | 706 |
2028-2032 |  |  |  | 4,916 |

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