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Note 6 - Workers' Compensation Insurance and Reserves | 6 Months Ended
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Jun. 30, 2026
Notes to Financial Statements |
Workers Compensation Insurance and Reserves Disclosure [Text Block] | Note 6 - Workers’ Compensation Insurance and Reserves We obtain our workers’ compensation insurance through Chubb Limited and ACE American Insurance Company (collectively, “ACE”) in all states in which we operate other than monopolistic jurisdictions. The ACE policies are large deductible policies under which we retain primary responsibility for workers' compensation claims up to a deductible of $500 thousand per incident. ACE provides insurance for covered losses and expenses in excess of $500 thousand per incident. As such, we are effectively self-insured for claims within the deductible layer. Pursuant to our contractual agreements with ACE we must provide a collateral deposit of $ 9.2 million, which we satisfy through a letter of credit issued under our credit facility with Bank of America. For workers’ compensation claims originating in the monopolistic jurisdictions of North Dakota, Ohio, Washington, and Wyoming, we pay workers’ compensation insurance premiums and obtain full coverage under mandatory state administered programs. The liability for workers' compensation claims under the large deductible programs includes estimates of reported claims and claims incurred but not reported and is based on information provided by our third-party administrator, historical claim development, including periodic actuarial analyses, and management's estimates. Because the ultimate cost of workers' compensation claims is dependent on future events, our actual losses may differ from the amounts recorded. Our liability is limited to the required insurance premiums based on payroll or hours worked within each jurisdiction. Accordingly, our consolidated financial statements reflect only the mandated workers’ compensation insurance premium liability for workers’ compensation claims in these jurisdictions.

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