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Note 14 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

Schedule of Net Benefit Costs [Table Text Block]

		Year ended December 31,
		2024				2023
Service cost		$	0			$	0
Interest cost on projected benefit obligation			1,095				1,236
Net amortization of actuarial loss			440				526
Expected return on plan assets			(740	)			(726	)
Net periodic benefit cost		$	795			$	1,036

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

		December 31,
		2024						2023
Change in benefit obligation
Benefit obligation at beginning of year		$	23,588					$	24,791
Service cost			0						0
Interest cost			1,095						1,236
Actuarial loss			(1,541			)			(54			)
Benefits paid			(2,248			)			(2,385			)
Benefit obligation at end of year		$	20,894					$	23,588
Change in plan assets:
Fair value of plan assets at beginning of year		$	21,808					$	22,843
Actual return on plan assets			428						1,334
Company contributions			712						16
Benefits paid			(2,248			)			(2,385			)
Fair value of plan assets at end of year		$	20,700					$	21,808
Underfunded status of the plans		$	(194			)		$	(1,780			)
Balance sheet assets (liabilities):
Other assets		$	994					$	849
Accrued liabilities			(396			)			(922			)
Other liabilities			(792			)			(1,707			)
Net amount recognized		$	(194			)		$	(1,780			)
Pension plans with accumulated benefit obligation in excess of plan assets:
Projected benefit obligation		$	14,778					$	16,654
Accumulated benefit obligation			14,778						16,654
Fair value of plan assets			13,591						14,026
Projected benefit obligation and net periodic pension cost assumptions:
Discount rate – projected benefit obligation			5.55			%			5.10			%
Discount rate – net periodic pension cost			5.10						5.40
Rate of compensation increase			N/A						N/A
Expected long-term rate of return on plan assets			3.15	–	3.75				2.95	–	3.55

		December 31,
		2024				2023
Weighted average asset allocation:
Equity securities			16	%			17	%
Debt securities			84				83
Other			0				0
Total			100	%			100	%

Schedule of Allocation of Plan Assets [Table Text Block]

		Quoted Prices In Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)
Asset categories
Cash and cash equivalents		$	2,245			$	0
Equity securities:							0
U.S. Large Cap			2,171				0
U.S. Mid Cap			337				0
U.S. Small Cap			124				0
World Equity			739				0
Fixed income securities			4,765				10,319
Total Plan Assets		$	10,381			$	10,319

		Quoted Prices In Active Markets (Level 1)				Significant Other Observable Inputs (Level 2)
Asset categories
Cash and cash equivalents		$	2,222			$	0
Equity securities:							0
U.S. Large Cap			2,354				0
U.S. Mid Cap			301				0
U.S. Small Cap			175				0
World Equity			873				0
Fixed income securities			4,703				11,180
Total Plan Assets		$	10,628			$	11,180

Schedule of Expected Benefit Payments [Table Text Block]

2025			$	2,239
2026				2,158
2027				2,087
2028				2,010
2029				1,942
2030-2034				8,509
Total			$	18,945

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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-Topic 715
-SubTopic 20
-Subparagraph (d)(5)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
-Publisher FASB
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Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

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-Section 50
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- Definition

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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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

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-Subparagraph (h)
-Name Accounting Standards Codification
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