Note 7 - Accrued Retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

	December 31,			December 31,
	2025			2024
	(in thousands)
Defined benefit pension plan	$	-		$	912
Non-qualified retirement plans		1,620			1,596
Total		1,620			2,508
Less current portion		(1,620	)		(140	)
Non-current portion of accrued retirement benefits	$	-		$	2,368

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

	Years Ended December 31,
	2025			2024
	(in thousands)
Change in benefit obligations:
Benefit obligations at beginning of year	$	13,949		$	15,552
Interest cost		335			738
Actuarial gain		(248	)		(27			)
Benefits paid		(12,416	)		(2,314			)
Benefit obligations at end of year		1,620			13,949
Change in plan assets:					-
Fair value of plan assets at beginning of year		11,441			13,860
Actual return on plan assets		(210	)		(231			)
Employer contributions		1,283			126
Asset transfers		(98	)		-
Benefits paid		(12,416	)		(2,314			)
Fair value of plan assets at end of year		-			11,441
Funded status	$	(1,620	)	$	(2,508			)
Accumulated benefit obligations	$	(1,620	)	$	(13,949			)
Weighted average assumptions to determine benefit obligations:
Discount rate		4.98	%		5.40	-	5.52	%
Expected long-term return on plan assets		n/a			5.40			%
Rate of compensation increase		n/a			n/a

Schedule of Net Benefit Costs [Table Text Block]

	Years Ended December 31,
	2025			2024
	(in thousands)
Pensions and other benefits:
Interest cost	$	337		$	735
Expected return on plan assets		(216	)		(695	)
Amortization of net loss		235			273
Settlement expense		6,556			635
Pension and other postretirement expenses	$	6,912		$	948
Other changes in plan assets and benefits obligations recognized in comprehensive income:
Net loss (gain)		178		$	900
Amortization of recognized loss		(6,792	)		(907	)
Total recognized gain in comprehensive income	$	(6,614	)	$	(7	)

Defined Benefit Plan, Assumptions [Table Text Block]

	2025		2024
Discount rate		4.98%		5.40	-	5.52%
Expected long-term return on plan assets		n/a			5.40%
Rate of compensation increase		n/a			n/a

	2025		2024
Discount rate		4.98%		5.40	-	5.52%
Expected long-term return on plan assets		n/a			5.40%
Rate of compensation increase		n/a			n/a

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	2024 Fair Value Measurements
	( in thousands)
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable nputs (Level 2)		Measured at NAC as a practical expedient		Total
ACIT equity funds	$	-	$	94	$	-	$	94
ACIT fixed income funds		-		10,362		-		10,362
Cash management funds		-		985		-		985
	$	-	$	11,441	$	-	$	11,441

Schedule of Expected Benefit Payments [Table Text Block]

Years ending December 31,
2026	$	1,620
2027		-
2028		-
2029		-
2030		-