XML 50 R37.htm IDEA: XBRL DOCUMENT v3.24.0.1
Note 10 - Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2023
Notes Tables  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
   

December 31,

 
   

2023

   

2022

 

Changes in benefit obligation:

               

Benefit obligation at beginning of year

  $ 12,993     $ 15,523  

Service cost

    21       203  

Interest cost

    637       401  

Actuarial (gain) loss

    229       (3,031 )

Benefits paid

    (280 )     (103 )

Benefit obligation at end of year

    13,600       12,993  
                 

Changes in plan assets:

               

Employer contributions

    280       103  

Benefits paid

    (280 )     (103 )

Fair value of plan assets at end of year

    -       -  
                 

Funded status at end of year

  $ (13,600 )   $ (12,993 )
                 

Amounts recognized in balance sheets:

               

Other current liabilities

  $ (316 )   $ (129 )

Long-term pension liability

    (13,284 )     (12,864 )

Net amount recognized

  $ (13,600 )   $ (12,993 )
                 

Amounts recognized in accumulated other comprehensive loss consist of:

               

Net actuarial loss

  $ 1,964     $ 1,953  
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets [Table Text Block]
   

December 31,

 
   

2023

   

2022

 

Projected benefit obligation

  $ 13,600     $ 12,993  

Fair value of plan assets

    -       -  

Underfunded

  $ 13,600     $ 12,993  
Schedule of Net Benefit Costs [Table Text Block]
   

Years Ended December 31,

 
   

2023

   

2022

 

Service cost on benefits earned during the period

  $ 21     $ 203  

Interest cost on projected benefit obligation

    637       401  

Recognized actuarial loss

    218       1,715  

Net periodic pension cost after settlements

  $ 876     $ 2,319  
Defined Benefit Plan, Assumptions [Table Text Block]
   

Discount Rate

   

Long Term Rate of Return

   

Salary Scale

 

2022

    4.93 %     N/A       3.00 %

2023

    4.73 %     N/A       3.00 %
   

Discount Rate

   

Long Term Rate of Return

   

Salary Scale

 

2022

    2.59 %     N/A       3.00 %

2023

    4.93 %     N/A       3.00 %
Schedule of Expected Benefit Payments [Table Text Block]
         

Year

   

Projected Benefit Payments

 

2024

    $ 324  

2025

      1,537  

2026

      977  

2027

      985  

2028

      975  
2029-2033       4,733