Note 5 - Employee Retirement Benefit Plans: Schedule of Costs of Retirement Plans, changes in benefit obligation (Tables)

12 Months Ended

Dec. 31, 2015

Tables/Schedules

Schedule of Costs of Retirement Plans, changes in benefit obligation

	Pension Plan		SERP
	2015	2014	2015	2014
Changes in benefit obligation
Projected benefit obligation - beginning of year	$64,831	$48,091	$4,871	$4,846
Service cost	-	-	-	-
Interest cost	617	2,275	177	218
Actuarial loss	1,690	14,942	769	308
Benefits paid	(339)	(477)	(497)	(501)
Transfer of benefit obligation upon termination	(66,799)	-	-	-
Projected benefit obligation - end of year	$-	$64,831	$5,320	$4,871

	Pension Plan		SERP
Changes in plan assets	2015	2014	2015	2014
Fair value of plan assets - beginning of year	$29,721	$29,073	$-	$-
Actual return on plan assets	1,547	1,125	-	-
Contributions	-	-	497	501
Benefits paid	(339)	(477)	(497)	(501)
Transfer out upon termination	(30,929)	-	-	-
Fair value of plan assets - end of year	$-	$29,721	$-	$-