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Note 8 - Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2016
Notes Tables  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
   
Dec
ember 31,
 
   
20
16
   
20
15
   
20
14
 
Change in benefit obligation
 
 
 
 
 
 
 
 
 
 
 
 
Projected benefit obligation at beginning of year
 
$
20,427
    $
19,324
    $
17,185
 
Service cost
 
 
694
     
620
     
524
 
Interest cost
 
 
757
     
669
     
663
 
Actuarial
loss
 
 
198
     
798
     
1,674
 
Benefits paid
 
 
(1,017
)
   
(984
)
   
(722
)
Projected benefit obligation at end of year
 
$
21,059
    $
20,427
    $
19,324
 
                         
Change in plan assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
 
$
16,131
    $
17,130
    $
16,605
 
Actual return on plan assets
 
 
1,113
     
(155
)
   
884
 
Employer contribution
 
 
811
     
140
     
363
 
Benefits paid
 
 
(1,017
)
   
(984
)
   
(722
)
Fair value of plan assets at end of year
 
$
17,038
    $
16,131
    $
17,130
 
                         
Funded status at the end of the year
 
$
(4,021
)
  $
(4,296
)
  $
(2,194
)
                         
Amounts recognized in the
Consolidated Balance Sheet
 
 
 
 
 
 
 
 
 
 
 
 
Deferred tax asset
 
$
1,407
    $
1,504
    $
768
 
Other liabilities
 
 
(4,021
)
   
(4,296
)
   
(2,194
)
Total amounts recognized in the Consolidated Balance Sheet
 
$
(2,614
)
  $
(2,792
)
  $
(1,426
)
                         
Amounts recognized in acc
umulated other comprehensive (loss), net
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
 
$
(8,250
)
  $
(8,627
)
  $
(6,922
)
Prior service cost
 
 
449
     
559
     
669
 
Deferred tax asset
 
 
2,730
     
2,798
     
2,163
 
Amount recognized
 
$
(5,071
)
  $
(5,270
)
  $
(4,090
)
                         
Accrued/Prepaid benefit
c
ost, net
 
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation
 
$
(21,059
)
  $
(20,427
)
  $
(19,324
)
Fair value of assets
 
 
17,038
     
16,131
     
17,130
 
Unrecognized net actuarial loss
 
 
8,250
     
8,627
     
6,922
 
Unrecognized prior service cost
 
 
(449
)
   
(559
)
   
(669
)
Deferred tax liability
 
 
(1,323
)
   
(1,294
)
   
(1,395
)
Prepaid benefit cost included in other
assets
 
$
2,457
    $
2,478
    $
2,664
 
                         
Components of net periodic benefit cost
 
 
 
 
 
 
 
 
 
 
 
 
Service cost
 
$
694
    $
620
    $
524
 
Interest cost
 
 
757
     
669
     
663
 
Expected return on plan assets
 
 
(1,110
)
   
(1,166
)
   
(1,112
)
Amortization of prior service cost
 
 
(110
)
   
(110
)
   
(110
)
Recognized net actuarial loss
 
 
572
     
414
     
262
 
Net periodic benefit cost
 
$
803
    $
427
    $
227
 
                         
Other changes in plan assets and benefit obligations recognized in other comprehensive
loss
 
 
 
 
 
 
 
 
 
 
 
 
Net
(gain) loss
 
$
(377
)
  $
1,705
    $
1,640
 
Amortization of prior service cost
 
 
110
     
110
     
110
 
Deferred income tax
expense (benefit)
 
 
93
     
(635
)
   
(612
)
Total recognized
 
$
(174
)
  $
1,180
    $
1,138
 
                         
Total recognized in net periodic benefit cost and other comprehensive
loss
 
$
536
    $
2,242
    $
1,977
 
                         
Weighted average assumptions at end of the year
 
 
 
 
 
 
 
 
 
 
 
 
Discount rate used for net periodic pension cost
 
 
4.00
%
   
3.75
%
   
4.50
%
Discount rate used for disclosure
 
 
4.00
%
   
4.00
%
   
3.75
%
Expected return on plan assets
 
 
7.50
%
   
7.50
%
   
7.50
%
Rate of compensation increase
 
 
3.00
%
   
3.00
%
   
3.00
%
Schedule of Allocation of Plan Assets [Table Text Block]
   
Fair Value Measurements at
December 31, 20
1
6
 



Asset Category
 
Total
   
Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
   
Significant
Observable Inputs
(Level 2)
   
Significant
Unobservable Inputs
(Level 3)
 
Cash
 
$
207
   
$
207
   
$
---
   
$
---
 
Equity securities:
                               
U. S. companies
 
 
9,195
   
 
9,195
   
 
---
   
 
---
 
International companies
 
 
116
   
 
116
   
 
---
   
 
---
 
Equities mutual funds
(1)
 
 
966
   
 
966
   
 
---
   
 
---
 
U. S. government agencies and corporations
 
 
53
   
 
---
   
 
53
   
 
---
 
State and political subdivisions
 
 
230
   
 
---
   
 
230
   
 
---
 
Corporate bonds
– investment grade
(2)
 
 
6,271
   
 
---
   
 
6,271
   
 
---
 
Total pension plan assets
 
$
17,038
   
$
10,484
   
$
6,554
   
$
---
 
   
Fair Value Measurements at
December 31, 20
1
5
 



Asset Category
 
Total
   
Quoted Prices in
Active Markets for
Identical Assets
(Level 1)
   
Significant
Observable Inputs
(Level 2)
   
Significant
Unobservable Inputs
(Level 3)
 
Cash
  $
876
    $
876
    $
---
    $
---
 
Equity securities:
                               
U. S. companies
   
9,600
     
9,600
     
---
     
---
 
International companies
   
404
     
404
     
---
     
---
 
Equities mutual funds
(1)
   
195
     
195
     
---
     
---
 
U. S. government agencies and corporations
   
104
     
---
     
104
     
---
 
State and political subdivisions
   
233
     
---
     
233
     
---
 
Corporate bonds
– investment grade
(2)
   
4,719
     
---
     
4,719
     
---
 
Total pension plan assets
  $
16,131
    $
11,075
    $
5,056
    $
---
 
Schedule of Expected Benefit Payments [Table Text Block]
2017
   
$
5,666
 
2018
   
$
1,067
 
2019
   
$
786
 
2020
   
$
1,350
 
20
21
   
$
472
 
2022 - 2026    
$
4,833