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Note 15 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Year ended December 31,
		2019				2018
Service cost		$	4			$	4
Interest cost on projected benefit obligation			1,407				1,315
Net amortization of actuarial loss			666				632
Expected return on plan assets			(1,103	)			(1,363	)
Net periodic benefit cost		$	974			$	588

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

		December 31,
		2019				2018
Change in benefit obligation:
Benefit obligation at beginning of year		$	34,690			$	39,179
Service cost			4				4
Interest cost			1,407				1,315
Actuarial (gain) loss			2,835				(2,913	)
Benefits paid			(2,886	)			(2,895	)
Benefit obligation at end of year		$	36,050			$	34,690
Change in plan assets:
Fair value of plan assets at beginning of year		$	30,199			$	34,398
Actual return on plan assets			4,043				(1,381	)
Company contributions			382				77
Benefits paid			(2,886	)			(2,895	)
Fair value of plan assets at end of year		$	31,738			$	30,199
Underfunded status of the plans		$	(4,312	)		$	(4,491	)
Balance sheet assets (liabilities):
Other assets		$	607			$	138
Accrued liabilities			(893	)			(357	)
Other liabilities			(4,026	)			(4,272	)
Net amount recognized		$	(4,312	)		$	(4,491	)
Pension plans with accumulated benefit obligation in excess of plan assets:
Projected benefit obligation		$	24,843			$	23,466
Accumulated benefit obligation			24,843				23,466
Fair value of plan assets			19,924				18,838

		December 31,
		2019					2018
Projected benefit obligation and net periodic pension cost assumptions:
Discount rate – projected benefit obligation		3.15%					4.25%
Discount rate – net periodic pension cost		4.25					3.55
Rate of compensation increase		4.00					4.00
Expected long-term rate of return on plan assets		3.65	–	3.90			3.95	–	4.30
Weighted average asset allocation:
Equity securities		18%					16%
Debt securities		78					80
Other		4					4
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		$	2,228			$	0
Equity securities:
U.S. Large Cap			1,935				0
U.S. Mid Cap			1,067				0
U.S. Small Cap			609				0
World Equity			2,214				0
Real Estate			546				0
Other			757				0
Fixed income securities			3,394				18,988
Total Plan Assets		$	12,750			$	18,988

						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

Schedule of Expected Benefit Payments [Table Text Block]

2020			$	2,839
2021				2,782
2022				2,715
2023				2,638
2024				2,571
2025-2029				11,582
Total			$	25,127

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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-SubTopic 20
-Section 50
-Paragraph 1
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+ References

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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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