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Note 10 - Employment Benefit and Retirement Plans (Tables)
 12 Months Ended
Dec. 31, 2019
Notes Tables  
Employee Stock Ownership Plan (ESOP) Disclosures [Table Text Block]
   
December 31,
  
   
2019
    
2018
  
Shares allocated
    
141,831
      
123,051
  
Shares withdrawn from the plan
    
(28,365
 )    
(28,278
 )
Unallocated shares
    
139,860
      
158,639
  
Total ESOP shares
    
253,326
      
253,412
  
Fair value of unallocated shares
   $
1,934,264
     $
2,114,657
  
Schedule of Employee Benefit and Retirement Plans [Table Text Block]
   
December 31,
  
   
2019
    
2018
  
Number of participants:
                
Retirees
    
3
      
3
  
Active directors - not yet eligible
    
2
      
2
  
Total
    
5
      
5
  
   
December 31,
  
   
2019
    
2018
  
Number of participants:
                
Retirees
    
3
      
3
  
Active employees - fully eligible
    
-
      
-
  
Active employees - not yet eligible
    
2
      
2
  
Termination of Plan
    
(5
 )    
-
  
Total
    
-
      
5
  
Schedule of Changes in Projected Benefit Obligations [Table Text Block]
   
Years ended December 31,
  
   
2019
    
2018
  
Change in benefit obligation
  
 
 
 
  
 
 
 
Benefit obligation at beginning of year
   $
285,053
     $
311,283
  
Service cost
    
-
      
-
  
Interest cost
    
12,000
      
12,000
  
Actuarial gain/(loss)
    
30,847
      
(14,345
 )
Benefits paid
    
(22,500
 )    
(23,885
 )
Assumed liability
    
-
      
-
  
Benefit obligation at end of year
   $
305,400
     $
285,053
  
Change in plan assets
  
 
 
 
  
 
 
 
Employer contributions
   $
22,500
     $
23,885
  
Benefits paid
    
(22,500
 )    
(23,885
 )
Fair value of plan assets at year end
    
-
      
-
  
                 
Funded status
    
(285,053
 )    
(270,708
 )
Actuarial loss
    
(20,347
 )    
(14,345
 )
Net amount recognized
   $
(305,400
 )   $
(285,053
 )
   
Years ended December 31,
  
   
2019
    
2018
  
Change in benefit obligation
  
 
 
 
  
 
 
 
Benefit obligation at beginning of year
   $
303,220
     $
293,449
  
Service cost
    
-
      
16,589
  
Interest cost
    
-
      
11,560
  
Actuarial (gain)
    
-
      
(14,989
 )
Plan amendments
    
-
      
-
  
Benefits paid
    
-
      
(7,533
 )
Retiree contributions
    
-
      
4,144
  
Termination of plan
    
(303,200
 )    
-
  
Benefit obligation at end of year
    
-
      
303,220
  
                 
Change in plan assets
  
 
 
 
  
 
 
 
Employer contributions
    
3,203
      
3,389
  
Retiree contributions
    
3,767
      
4,299
  
Benefits paid
    
(6,970
 )    
(7,533
 )
Fair value of plan assets at year end
    
-
      
-
  
                 
Funded status
    
(298,921
 )    
(303,220
 )
Actuarial (gain) loss
    
(4,299
 )    
4,299
  
Termination of Plan
    
303,200
      
-
  
Net amount recognized
   $
-
     $
(298,921
 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
   
December 31,
  
   
2019
    
2018
  
Accumulated post-retirement benefit obligation:
                
Active participants
   $
(128,469
 )   $
(106,093
 )
Retired participants including beneficiaries
    
(176,931
 )    
(164,615
 )
Total
    
(305,400
 )    
(270,708
 )
Plan assets at fair value
    
-
      
-
  
Funded status
    
(285,053
 )    
(270,708
 )
Actuarial gain
    
(20,347
 )    
(14,345
 )
(Accrued) cost included in other liabilities
   $
(305,400
 )   $
(285,053
 )
   
December 31,
  
   
2019
    
2018
  
Accumulated post-retirement benefit obligation:
                
Retirees
   $
-
     $
(59,636
 )
Active employees - fully eligible
    
-
      
-
  
Active employees - not yet eligible
    
-
      
(239,285
 )
Total
    
-
      
(298,921
 )
Plan assets at fair value
    
-
      
-
  
Funded status
    
-
      
(303,220
 )
Actuarial (gain)
    
-
      
4,299
  
(Accrued) cost included in other liabilities
   $
-
     $
(298,921
 )
Schedule of Net Benefit Costs [Table Text Block]
   
Years ended December 31,
  
   
2019
    
2018
  
Service cost
   $
-
     $
-
  
Interest cost
    
12,000
      
12,000
  
Amortization net gain
    
(20,347
 )    
(14,345
 )
Net benefit
   $
(8,347
 )   $
(2,345
 )
   
Years ended December 31,
  
   
2019
    
2018
  
Service cost
   $
-
     $
16,589
  
Interest cost
    
-
      
11,560
  
Amortization net gain
    
-
      
(40,096
 )
Net cost (benefit)
   $
-
     $
(11,947
 )