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Note 8 - Employee Benefit Plan (Tables)
12 Months Ended
Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]  
Schedule of Defined Benefit Plans Disclosures [Table Text Block]
   

December 31,

 
   

2013

   

2012

   

2011

 

Change in benefit obligation

                       

Projected benefit obligation at beginning of year

  $ 18,054     $ 15,808     $ 12,971  

Service cost

    596       468       435  

Interest cost

    617       738       704  

Actuarial (gain) loss

    (1,149

)

    1,554       2,001  

Benefits paid

    (933

)

    (514

)

    (303

)

Projected benefit obligation at end of year

  $ 17,185     $ 18,054     $ 15,808  
                         

Change in plan assets

                       

Fair value of plan assets at beginning of year

  $ 14,325     $ 13,326     $ 8,156  

Actual return on plan assets

    2,225       963       432  

Employer contribution

    988       550       5,041  

Benefits paid

    (933

)

    (514

)

    (303

)

Fair value of plan assets at end of year

  $ 16,605     $ 14,325     $ 13,326  
                         

Funded status at the end of the year

  $ (580

)

  $ (3,729

)

  $ (2,482

)

                         

Amounts recognized in the Consolidated Balance Sheet

                       

Deferred tax asset

  $ 203     $ 1,305     $ 869  

Other liabilities

    (580

)

    (3,729

)

    (2,482

)

Total amounts recognized in the Consolidated Balance Sheet

  $ (377

)

  $ (2,424

)

  $ (1,613

)

                         

Amounts recognized in accumulated other comprehensive (loss), net

                       

Net loss

  $ (5,282

)

  $ (8,202

)

  $ (7,044

)

Prior service cost

    779       879       979  

Deferred tax asset

    1,550       2,538       2,098  

Amount recognized

  $ (2,953

)

  $ (4,785

)

  $ (3,967

)

Accrued/Prepaid benefit cost, net

                       

Benefit obligation

  $ (17,185

)

  $ (18,054

)

  $ (15,808

)

Fair value of assets

    16,605       14,325       13,326  

Unrecognized net actuarial loss

    5,282       8,202       7,044  

Unrecognized prior service cost

    (779

)

    (879

)

    (979

)

Deferred tax liability

    (1,347

)

    (1,233

)

    (1,229

)

Prepaid benefit cost included in other liabilities

  $ 2,576     $ 2,361     $ 2,354  
                         

Components of net periodic benefit cost

                       

Service cost

  $ 596     $ 468     $ 435  

Interest cost

    617       738       704  

Expected return on plan assets

    (984

)

    (1,075

)

    (810

)

Amortization of prior service cost

    (101

)

    (101

)

    (101

)

Recognized net actuarial loss

    532       508       292  

Net periodic benefit cost

  $ 660     $ 538     $ 520  
                         

Other changes in plan assets and benefit obligations recognized in other comprehensive loss

                       

Net (gain) loss

  $ (2,921

)

  $ 1,157     $ 2,087  

Amortization of prior service cost

    101       101       101  

Deferred income tax expense (benefit)

    987       (440

)

    (766

)

Total recognized   $ (1,833 )   $ 818     $ 1,422  
                         
Total recognized in net periodic benefit cost and other comprehensive loss, net of income tax expense (benefit)   $ (2,160 )   $ 1,796     $ 2,708  
                         

Weighted average assumptions at end of the year

                       

Discount rate used for net periodic pension cost

    3.75

%

    4.50

%

    5.50

%

Discount rate used for disclosure

    4.50

%

    3.75

%

    4.50

%

Expected return on plan assets

    7.50

%

    8.00

%

    8.00

%

Rate of compensation increase

    3.00

%

    3.00

%

    3.00

%

Schedule of Allocation of Plan Assets [Table Text Block]
   

Fair Value Measurements at December 31, 2013

 

Asset Category

 

Total

   

Quoted Prices in Active Markets for Identical Assets (Level 1)

   

Significant Observable Inputs (Level 2)

   

Significant Unobservable Inputs (Level 3)

 

Cash

  $ 1,319     $ 1,319     $ ---     $ ---  

Equity securities:

                               

U. S. companies

    8,091       8,091       ---       ---  

International companies

    137       137       ---       ---  

Equities mutual funds (1)

    2,490       2,490       ---       ---  

U. S. government agencies and corporations

    358       ---       358       ---  

State and political subdivisions

    398       ---       398       ---  

Corporate bonds – investment grade (2)

    3,812       ---       3,812       ---  

Total pension plan assets

  $ 16,605     $ 12,037     $ 4,568     $ ---  
   

Fair Value Measurements at December 31, 2012

 




Asset Category

 

Total

   

Quoted Prices in Active Markets for Identical Assets (Level 1)

   

Significant Observable Inputs (Level 2)

   

Significant Unobservable Inputs (Level 3)

 

Cash

  $ 462     $ 462     $ ---     $ ---  

Equity securities:

                               

U. S. companies

    6,470       6,470       ---       ---  

International companies

    112       112       ---       ---  

Equities mutual funds (1)

    1,411       1,411       ---       ---  

U. S. government agencies and corporations

    366       ---       366       ---  

State and political subdivisions

    435       ---       435       ---  

Corporate bonds – investment grade (2)

    4,956       ---       4,956       ---  

Corporate bonds – below investment grade (3)

    113       ---       113       ---  

Total pension plan assets

  $ 14,325     $ 8,455     $ 5,870     $ ---  
Schedule of Expected Benefit Payments [Table Text Block]

2014

$ 4,079

2015

$ 656

2016

$ 1,472

2017

$ 1,868

2018

$ 965
  2019 - 2023 $ 3,633