Note 5 - Employee Benefit Plans (Tables)
|
12 Months Ended |
Dec. 31, 2016 |
| Notes Tables |
Ìý
|
| Schedule of Net Funded Status [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Change in projected benefits obligation:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Projected benefit obligation at beginning of year
| Ìý | $ | 4,884,300 | Ìý | Ìý | $ | 5,093,080 | Ìý | |
| Ìý | Ìý | 152,743 | Ìý | Ìý | Ìý | 160,133 | Ìý | |
| Ìý | Ìý | 215,006 | Ìý | Ìý | Ìý | 199,538 | Ìý | |
| Ìý | Ìý | (202,520 | ) | Ìý | Ìý | (355,346 | ) | |
| Ìý | Ìý | (216,451 | ) | Ìý | Ìý | (213,105 | ) | Projected benefit obligation at end of year
| Ìý | $ | 4,833,078 | Ìý | Ìý | $ | 4,884,300 | Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Fair value of plan assets at beginning of year
| Ìý | $ | 4,551,061 | Ìý | Ìý | $ | 4,338,820 | Ìý | Actual return on plan assets
| Ìý | Ìý | 413,144 | Ìý | Ìý | Ìý | (46,609 | ) | Contributions by employer
| Ìý | Ìý | 189,219 | Ìý | Ìý | Ìý | 471,955 | Ìý | |
| Ìý | Ìý | (216,451 | ) | Ìý | Ìý | (213,105 | ) | Fair value of plan assets at end of year
| Ìý | $ | 4,936,973 | Ìý | Ìý | $ | 4,551,061 | Ìý | Funded (unfunded) status at end of year
| Ìý | $ | 103,895 | Ìý | Ìý | $ | (333,239 | ) |
|
| Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | $ | 103,895 | Ìý | Ìý | $ | — | Ìý | |
| Ìý | Ìý | — | Ìý | Ìý | Ìý | (333,239 | ) | | Ìý | Ìý | $ | 103,895 | Ìý | Ìý | $ | (333,239 | ) |
|
| Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | $ | (1,484,936 | ) | Ìý | $ | (1,930,079 | ) | |
| Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý |
Amounts recognized in accumulated other comprehensive
income (loss), before taxes
| Ìý | Ìý | (1,484,936 | ) | Ìý | Ìý | (1,930,079 | ) | |
| Ìý | Ìý | 525,373 | Ìý | Ìý | Ìý | 681,173 | Ìý |
Amounts recognized in accumulated other comprehensive
income (loss), after taxes
| Ìý | $ | (959,563 | ) | Ìý | $ | (1,248,906 | ) |
|
| Schedule of Net Benefit Costs [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Components of net periodic benefit cost:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | $ | 152,743 | Ìý | Ìý | $ | 160,133 | Ìý | Ìý | $ | 100,480 | Ìý | |
| Ìý | Ìý | 215,006 | Ìý | Ìý | Ìý | 199,538 | Ìý | Ìý | Ìý | 189,163 | Ìý | Expected return on plan assets
| Ìý | Ìý | (311,170 | ) | Ìý | Ìý | (296,446 | ) | Ìý | Ìý | (278,521 | ) | |
| Ìý | Ìý | 140,649 | Ìý | Ìý | Ìý | 144,026 | Ìý | Ìý | Ìý | 46,171 | Ìý | Amortization of prior service cost
| Ìý | Ìý | — | Ìý | Ìý | Ìý | 3,511 | Ìý | Ìý | Ìý | 5,570 | Ìý | Net periodic benefit cost
| Ìý | $ | 197,228 | Ìý | Ìý | $ | 210,762 | Ìý | Ìý | $ | 62,863 | Ìý |
|
| Schedule of Changes in Projected Benefit Obligations [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Net actuarial (gain) loss
| Ìý | $ | (304,494 | ) | Ìý | $ | (12,291 | ) | Ìý | $ | 1,188,262 | Ìý | Recognized actuarial loss
| Ìý | Ìý | (140,649 | ) | Ìý | Ìý | (144,026 | ) | Ìý | Ìý | (46,171 | ) | Recognized prior service cost
| Ìý | Ìý | — | Ìý | Ìý | Ìý | (3,511 | ) | Ìý | Ìý | (5,570 | ) | Total recognized in other comprehensive income, before taxes
| Ìý | $ | (445,143 | ) | Ìý | $ | (159,828 | ) | Ìý | $ | 1,136,521 | Ìý | Total recognized in net benefit cost and other comprehensive income, before taxes
| Ìý | $ | (247,915 | ) | Ìý | $ | 50,934 | Ìý | Ìý | $ | 1,199,384 | Ìý |
|
| Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Plan assets in excess of projected benefit obligation:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Projected benefit obligation
| Ìý | $ | 4,833,078 | Ìý | Ìý | $ | 4,884,300 | Ìý | Fair value of plan assets
| Ìý | $ | 4,936,973 | Ìý | Ìý | $ | 4,551,061 | Ìý | Plan assets in excess of accumulated benefit obligation:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Accumulated benefit obligation
| Ìý | $ | 4,365,973 | Ìý | Ìý | $ | 4,059,334 | Ìý | Fair value of plan assets
| Ìý | $ | 4,936,973 | Ìý | Ìý | $ | 4,551,061 | Ìý |
|
| Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý |
| Ìý | Ìý |
| Ìý | |
Weighted average assumptions used to
determine benefit obligations as of December 31:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | Ìý | 4.25% | Ìý | Ìý | Ìý | 4.50% | Ìý | Ìý | Ìý | 4.00% | Ìý | Rate of compensation increase
| Ìý | Ìý | 7.29 | Ìý | Ìý | Ìý | 7.29 | Ìý | Ìý | Ìý | 7.29 | Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
Weighted average assumptions used to determine benefit costs for the years ended December 31:
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | Ìý | 4.50% | Ìý | Ìý | Ìý | 4.00% | Ìý | Ìý | Ìý | 5.00% | Ìý | Expected return on plan assets
| Ìý | Ìý | 7.00 | Ìý | Ìý | Ìý | 7.00 | Ìý | Ìý | Ìý | 7.00 | Ìý | Rate of compensation increase
| Ìý | Ìý | 7.29 | Ìý | Ìý | Ìý | 7.29 | Ìý | Ìý | Ìý | 7.29 | Ìý |
|
| Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
Ìý | Ìý |
| Ìý | Ìý | Identical Assets (Level 1)
| Ìý | Ìý | Observable Inputs (Level 2)
| Ìý | Ìý | Unobservable Inputs (Level 3)
| Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Cash and Cash Equivalents
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | $ | 1,048,282 | Ìý | Ìý | $ | 1,048,282 | Ìý | Ìý | $ | — | Ìý | Ìý | $ | — | Ìý | |
| Ìý | Ìý | 445,155 | Ìý | Ìý | Ìý | 445,155 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | |
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | Ìý | 1,684,408 | Ìý | Ìý | Ìý | 1,684,408 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | |
| Ìý | Ìý | 1,759,128 | Ìý | Ìý | Ìý | 1,759,128 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | |
| Ìý | $ | 4,936,973 | Ìý | Ìý | $ | 4,936,973 | Ìý | Ìý | $ | — | Ìý | Ìý | $ | — | Ìý |
Ìý | Ìý |
| Ìý | Ìý | Identical Assets (Level 1)
| Ìý | Ìý | Observable Inputs (Level 2)
| Ìý | Ìý | Unobservable Inputs (Level 3)
| Ìý | | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Cash and Cash Equivalents
| Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | $ | 827,692 | Ìý | Ìý | $ | 827,692 | Ìý | Ìý | $ | — | Ìý | Ìý | $ | — | Ìý | |
| Ìý | Ìý | 196,380 | Ìý | Ìý | Ìý | 196,380 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | | Mutual Funds | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | Ìý | |
| Ìý | Ìý | 1,730,404 | Ìý | Ìý | Ìý | 1,730,404 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | |
| Ìý | Ìý | 1,796,585 | Ìý | Ìý | Ìý | 1,796,585 | Ìý | Ìý | Ìý | — | Ìý | Ìý | Ìý | — | Ìý | |
| Ìý | $ | 4,551,061 | Ìý | Ìý | $ | 4,551,061 | Ìý | Ìý | $ | — | Ìý | Ìý | $ | — | Ìý |
|
| Schedule of Expected Benefit Payments [Table Text Block] |
|
| Ìý |
| Ìý | |
| Ìý | $ | 214,910 | Ìý | |
| Ìý | Ìý | 245,175 | Ìý | |
| Ìý | Ìý | 268,755 | Ìý | |
| Ìý | Ìý | 282,475 | Ìý | |
| Ìý | Ìý | 276,299 | Ìý | | 2022 to 2026 | Ìý | Ìý | 1,287,248 | Ìý |
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