XML 74 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 8 - Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2012
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
December 31,
   
December 31,
 
   
2012
   
2011
   
2012
   
2011
 
                         
Change in benefit obligation:
                       
Beginning of period
  $ 4,884     $ 4,024     $ 6,309     $ 6,498  
Service cost
    -       -       192       100  
Interest cost
    146       107       209       151  
Actuarial loss (gain)
    (300 )     805       768       (134 )
Negative plan amendment benefit
    -       -       (1,165 )     -  
Benefits paid
    (2,040 )     (52 )     (613 )     (306 )
Benefit obligation at end of period
  $ 2,690     $ 4,884     $ 5,700     $ 6,309  
Schedule of Changes in Fair Value of Plan Assets [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
December 31,
   
December 31,
 
   
2012
   
2011
   
2012
   
2011
 
Fair value of plan assets at beginning of period
  $ 3,278     $ 3,440     $ -     $ -  
Actual return on plan assets
    129       (228 )     -       -  
Employer contributions
    353       118       -       -  
Benefits paid
    (2,040 )     (52 )     -       -  
Fair value of plan assets at end of period
  $ 1,720     $ 3,278     $ -     $ -  
Schedule of Assumptions Used [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
 
Discount rate
    3.19 %     4.21 %     5.42 %     2.98 %     3.77 %     4.71 %
Measurement date
 
December 31,
2012
   
December 31,
2011
   
June 30,
2011
   
December 31,
2012
   
December 31,
2011
   
June 30,
2011
 
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Support, Methodology and Source Data
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
 
Expected return on Assets
    7.00 %     7.00 %     7.00 %     -       -       -  
Discount rate
    4.21 %     5.42 %     5.25 %     3.26 %     4.71 %     5.11 %
Average compensation increase
    n/a       n/a       n/a       n/a       n/a       4.50 %
Schedule of Net Benefit Costs [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
 
 
                                   
Service cost
  $ -     $ -     $ -     $ 192     $ 100     $ 224  
Interest cost
    146       107       238       209       151       409  
Expected return on assets
    (166 )     (118 )     (197 )     -       -       -  
Amortization of prior service cost
    -       -       -       (227 )     (9 )     (17 )
Prior service cost recognized due to curtailment
    -       -       -       (79 )     -       -  
Amortization of net actuarial gain
    90       11       136       -       -       88  
Settlement losses
    228       -       -       -       -       -  
Total
  $ 298     $ -     $ 177     $ 95     $ 242     $ 704  
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
   
Year
Ended
December 31,
2012
   
Six Months
Ended
December 31,
2011
   
Year
Ended
June 30,
2011
 
 
                                   
Net actuarial (loss) gain
  $ 265     $ (1,153 )   $ 1,121     $ (768 )   $ 134     $ 1,634  
Settlement losses
    228       -       -       -       -       -  
Recognized net actuarial gain
    90       11       136       -       -       88  
Prior service cost recognized due to negative plan adjustment
    -       -       -       1,165       -       -  
Prior service cost recognized due to curtailments
    -       -       -       (79 )     -       -  
Amortization of prior service cost
    -       -       -       (227 )     (9 )     (17 )
Total other comprehensive income (loss)
  $ 583     $ (1,142 )   $ 1,257     $ 91     $ 125     $ 1,705  
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
   
As of
December 31,
2012
   
As of
December 31,
2011
   
As of
December 31,
2012
   
As of
December 31,
2011
 
Accrued expenses
  $ -     $ -     $ (604 )   $ -  
Other non-current liabilities
    (970 )     (1,607 )     -       -  
Accrued retirement benefits
    -       -       (5,096 )     (6,309 )
Net amount recognized
  $ (970 )   $ (1,607 )   $ (5,700 )   $ (6,309 )
Defined Benefit Plan, Amounts Recognized in Accumulated Other Comprehensive Income [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plans
 
   
As of
December 31,
2012
   
As of
December 31,
2011
   
As of
December 31,
2012
   
As of
December 31,
2011
 
Actuarial net (loss) gain
  $ (799 )   $ (1,382 )   $ (865 )   $ (97 )
Net prior service cost
    -       -       1,036       177  
Net amount recognized
  $ (799 )   $ (1,382 )   $ 171     $ 80  
Defined Benefit Plan, Description of Direction and Pattern of Change for Assumed Health Care Cost Trend Rate
   
Post-Retirement Benefit Plan
Periods ended,
 
Year Ended
December 31,
2012
   
Year Ended
December 31,
2011
   
Year Ended
June 30,
2011
 
Health care cost trend rate
    8.00 %     8.00 %     8.50 %
Ultimate trend rate
    5.00 %     5.00 %     5.00 %
Year rate reaches ultimate trend rate
    2024       2020       2021  
Schedule of Expected Benefit Payments [Table Text Block]
   
Defined Benefit
Retirement Plan
   
Post-Retirement Benefit Plan
 
   
Expected Benefit
 Payments
   
Expected Benefit
Payments
   
Expected Subsidy
Receipts
 
2013
  $ 158     $ 604     $ 30  
2014
    178       506       29  
2015
    225       474       28  
2016
    163       460       27  
2017
    210       439       25  
2018-2022
    989       2,237       98  
Total
  $ 1,923     $ 4,720     $ 237  
Schedule of Allocation of Plan Assets [Table Text Block]
   
Defined Benefit Retirement Plan
 
 
Asset Category
 
As of
December 31,
2012
   
As of
December 31,
2011
   
Target
Allocation
 
Cash and cash equivalents
    42 %     4 %     0 %
Equity Securities
    36 %     67 %     62 %
Debt Securities
    13 %     24 %     26 %
Other
    9 %     5 %     12 %
Total
    100 %     100 %     100 %
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]
   
Fair Value Measurements at
December 31, 2012
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
                         
Cash and cash equivalents
  $ 724     $ -     $ -     $ 724  
Equity Securities:
                               
Domestic equity securities
    487       -       -       487  
International equity securities
    135       -       -       135  
Fixed income securities:
                               
Investment grade domestic bonds
    207       -       -       207  
Other
    167       -       -       167  
Total
  $ 1,720     $ -     $ -     $ 1,720  
   
Fair Value Measurements at
December 31, 2011
 
   
Level 1
   
Level 2
   
Level 3
   
Total
 
                         
Cash and cash equivalents
  $ 159     $ -     $ -     $ 159  
Equity Securities:
                               
Domestic equity securities
    1,624       -       -       1,624  
International equity securities
    560       -       -       560  
Fixed income securities:
                               
Investment grade domestic bonds
    626       -       -       626  
International bonds
    165       -       -       165  
Other
    144       -       -       144  
Total
  $ 3,278     $ -     $ -     $ 3,278  
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
   
Year Ended
December 31, 2012
   
Six Months Ended
December 31, 2011
   
Year Ended
June 30, 2011
 
   
 
Shares
   
Weighted
Average
Exercise
Price
   
 
Shares
   
Weighted
Average
Exercise
Price
   
 
Shares
   
Weighted
Average
Exercise
Price
 
Outstanding at beginning of Period
    42,000     $ 6.98       63,100     $ 6.35       168,350     $ 5.91  
Granted
    -       -       -       -       -       -  
Cancelled/Forfeited
    22,000       4.88       (1,600 )     5.95       (30,000 )     4.75  
Exercised
    -       -       (19,500 )     5.02       (75,250 )     6.01  
Outstanding at end of Period
    20,000     $ 9.30       42,000     $ 6.98       63,100     $ 6.35  
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]
   
 
 
 
Shares
   
 
 
Exercise
Price
   
Remaining
Contractual
Lives
(Years)
   
Shares
Exercisable
at
December 31,
2012
 
Directors Option Plan
    10,000       10.45       2.75       10,000  
      8,000       9.09       1.75       8,000  
      2,000       4.38       .75       2,000  
Total
    20,000                       20,000  
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]
   
Year Ended
December 31, 2012
   
Six Months Ended
December 31, 2011
   
Year Ended
June 30, 2011
 
   
 
 
 
Shares
   
Weighted
Average
Grant-Date
Fair
Value
   
 
 
 
Shares
   
Weighted
Average
Grant-
Date Fair
Value
   
 
 
 
Shares
   
Weighted
Average
Grant-
Date Fair
Value
 
Non vested balance at beginning of period
    1,199,661     $ 6.26       1,088,644     $ 6.23       843,870     $ 5.99  
Granted
    -       -       303,052       5.87       323,629       6.93  
Forfeited
    (181,696 )     5.97       (112,354 )     6.70       (60,726 )     5.99  
Vested
    (84,078 )     7.33       (79,681 )     5.41       (18,129 )     8.65  
Non vested balance at end of period
    933,887     $ 6.22       1,199,661     $ 6.26       1,088,644     $ 6.23  
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]
   
Year Ended
December 31, 2012
 
             
   
 
 
Units
   
Weighted Average
 Grant-Date Fair
Value
 
Non vested balance at beginning of year
    -     $ -  
Granted
    432,264       4.33  
Forfeited
    (9,000 )     5.92  
Vested
    -       -  
Non vested balance at end of year
    423,264     $ 4.29  
Cost Recognized In Net Periodic Benefit Cost [Member]
 
Schedule of Net Benefit Costs [Table Text Block]
   
Defined Benefit Retirement Plans
   
Post-Retirement Benefit Plan
 
Actuarial net loss
  $ (66 )   $ (28 )
Net prior service credits
    -       647  
Net amount recognized
  $ (66 )   $ 619