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Note 16 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Year ended December 31,
		2018				2017
Service cost		$	4			$	6
Interest cost on projected benefit obligation			1,315				1,518
Net amortization of actuarial loss			632				693
Expected return on plan assets			(1,363	)			(1,813	)
Net periodic benefit cost		$	588			$	404

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

		December 31,
		2018				2017
Change in benefit obligation:
Benefit obligation at beginning of year		$	39,179			$	39,312
Service cost			4				6
Interest cost			1,315				1,518
Actuarial (gain) loss			(2,913	)			1,278
Benefits paid			(2,895	)			(2,935	)
Benefit obligation at end of year		$	34,690			$	39,179
Change in plan assets:
Fair value of plan assets at beginning of year		$	34,398			$	33,838
Actual return on plan assets			(1,381	)			3,495
Company contributions			77				0
Benefits paid			(2,895	)			(2,935	)
Fair value of plan assets at end of year		$	30,199			$	34,398
Underfunded status of the plans		$	(4,491	)		$	(4,781	)
Balance sheet assets (liabilities):
Other assets		$	138			$	0
Accrued liabilities			(357	)			0
Other liabilities			(4,272	)			(4,781	)
Net amount recognized		$	(4,491	)		$	(4,781	)
Pension plans with accumulated benefit obligation in excess of plan assets:
Projected benefit obligation		$	23,466			$	26,327
Accumulated benefit obligation			23,466				26,327
Fair value of plan assets			18,838				21,539

		December 31,
		2018						2017
Projected benefit obligation and net periodic pension cost assumptions:
Discount rate – projected benefit obligation				4.25%						3.55%
Discount rate – net periodic pension cost				3.55						4.05
Rate of compensation increase				4.00						4.00
Expected long-term rate of return on plan assets			3.95	–	4.30				5.15	–	6.30
Weighted average asset allocation:
Equity securities				16%						27%
Debt securities				80						71
Other				4						2
Total				100%						100%

Schedule of Allocation of Plan Assets [Table Text Block]

						Significant
		Quoted Prices				Other
		In Active				Observable
		Markets				Inputs
		(Level 1)				(Level 2)
Asset categories:
Cash and cash equivalents		$	1,415			$	0
Equity securities:
U.S. Large Cap			1,590				0
U.S. Mid Cap			967				0
U.S. Small Cap			489				0
World Equity			1,886				0
Real Estate			458				0
Other			690				0
Fixed income securities			5,237				17,467
Total Plan Assets		$	12,732			$	17,467

						Significant
		Quoted Prices				Other
		In Active				Observable
		Markets				Inputs
		(Level 1)				(Level 2)
Asset categories:
Cash and cash equivalents		$	1,090			$	0
Equity securities:
U.S. Large Cap			5,845				0
U.S. Mid Cap			1,343				0
U.S. Small Cap			795				0
World Equity			1,484				0
Real Estate			473				0
Other			147				0
Fixed income securities			6,462				16,759
Total Plan Assets		$	17,639			$	16,759

Schedule of Expected Benefit Payments [Table Text Block]

2019			2,903
2020			2,833
2021			2,787
2022			2,723
2023			2,653
2024-2028			12,130
Total		$	26,029

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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+ References

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-SubTopic 20
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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

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+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 20
-Section 50
-Paragraph 1
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