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Note 7 - Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2025

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

NOTE 7 – ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of accumulated other comprehensive loss included in equity (net of tax) for the three and nine months ended September 30, 2025 and 2024 was as follows:

		Unrealized gain
		and losses on
		available for
		sale securities				Benefit plans				Derivatives				Total
Three months ended
September 30, 2025
Beginning balance		$	(3,598,212	)		$	69,388			$	(14,106	)		$	(3,542,930	)
Other comprehensive (loss) income before reclassification			1,737,976				—				(120,835	)			1,617,141
Amounts reclassified			—				—				—				—
Net period comprehensive (loss) income			1,737,976				—				(120,835	)			1,617,141
Ending balance		$	(1,860,236	)		$	69,388			$	(134,941	)		$	(1,925,789	)
September 30, 2024
Beginning balance		$	(6,676,939	)		$	5,654			$	689,446			$	(5,981,839	)
Other comprehensive income before reclassification			2,070,862				—				(936,818	)			1,134,044
Amounts reclassified			—				—				—				—
Net period comprehensive income			2,070,862				—				(936,818	)			1,134,044
Ending balance		$	(4,606,077	)		$	5,654			$	(247,372	)		$	(4,847,795	)

		Unrealized gain and losses on available for sale securities				Benefit plans				Derivatives				Total
Nine Months Ended September 30, 2025
Beginning balance		$	(4,005,169	)		$	(60,526	)		$	468,247			$	(3,597,448	)
Other comprehensive income (loss) before reclassification			2,144,933				—				(603,188	)			1,541,745
Amounts reclassified			—				129,914				—				129,914
Net period comprehensive income (loss)			2,144,933				129,914				(603,188	)			1,671,659
Ending balance		$	(1,860,236	)		$	69,388			$	(134,941	)		$	(1,925,789	)
Nine Months Ended September 30, 2024
Beginning balance		$	(6,639,506	)		$	2,549			$	172,183			$	(6,464,774	)
Other comprehensive (loss) income before reclassification			2,033,429				—				(419,555	)			1,613,874
Amounts reclassified			—				3,105				—				3,105
Net period comprehensive (loss) income			2,033,429				3,105				(419,555	)			1,616,979
Ending balance		$	(4,606,077	)		$	5,654			$	(247,372	)		$	(4,847,795	)

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- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/220/tableOfContent

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- References

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