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Note 8 - Employee Benefit Plans - Defined Benefit Plan Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Actuarial loss (gain) (3) $ 1,542 $ (11,566)
Fair value of plan assets at beginning of year 29,746  
Fair value of plan assets at end of year 32,509 29,746
Pension Plan [Member]    
Projected benefit obligation at beginning of year 23,128 35,312
Service cost (1) [1] 813 1,297
Interest cost (2) [2] 1,091 817
Actuarial loss (gain) (3) [3] 1,542 (11,566)
Benefits paid (824) (2,732)
Projected benefit obligation at end of year 25,750 23,128
Fair value of plan assets at beginning of year 29,746 36,187
Actual return on plan assets 3,587 (3,709)
Benefits paid (824) (2,732)
Fair value of plan assets at end of year 32,509 29,746
Funded status at the end of the year 6,759 6,618
Deferred tax liabilities (1,419) (1,390)
Other assets 6,759 6,618
Total amounts recognized in the Consolidated Balance Sheet 5,340 5,228
Net loss (2,924) (2,968)
Deferred tax asset 614 623
Amount recognized (2,310) (2,345)
Benefit obligation (25,750) (23,128)
Fair value of assets 32,509 29,746
Unrecognized net actuarial loss 2,924 2,968
Deferred tax liability (2,033) (2,013)
Prepaid benefit cost included in other assets 7,650 7,573
Expected return on plan assets [4] (2,070) (2,517)
Recognized net actuarial loss [4] 69 441
Net periodic benefit cost (97) 38
Net gain (44) (5,781)
Deferred income tax expense 9 1,214
Total recognized (35) (4,567)
Total recognized in net periodic benefit cost and other comprehensive loss $ (141) $ (5,743)
Discount rate used for net periodic pension cost 5.00% 2.50%
Discount rate used for disclosure 4.75% 5.00%
Expected return on plan assets 7.50% 7.50%
Rate of compensation increase 3.00% 3.00%
[1] Cost is included in Salaries and Employee Benefits expense.
[2] Cost is included in other operating expense on the Consolidated Statements of Income.
[3] Please see table below for detail on the components of actuarial loss (gain).
[4] Cost is included in other operating expense on the Consolidated Statements of Income.