Note 7 - Employee Benefits Plans (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Impact of Deferred Compensation Plans and Corporate Owned Life Insurance Policies [Table Text Block]

	201 7			201 6
Growth in cash surrender value of corporate-owned life insurance policies	$	-		$	301
Deferred compensation plan expenses		232			352
Operating loss impact		(232	)		(51	)
Interest expense on loans against corporate-owned life insurance polices		-			109
Net loss impact	$	(232	)	$	(160	)

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

	201 7			201 6
Change in benefit obligation:
Beginning benefit obligation	$	4,669		$	4,749
Interest cost		148			160
Actuarial loss (gain)		138			210
Benefits paid		(450	)		(450	)
Ending benefit obligation	$	4,505		$	4,669
Change in plan assets:
Beginning fair value of plan assets		-			-
Employer contributions		450			450
Benefits paid		(450	)		(450	)
Ending fair value of plan assets		-			-
Funded status	$	(4,505	)	$	(4,669	)

	Supplemental Retirement Plan						Other Postretirement Benefits
	201 7			201 6			201 7			201 6
Change in benefit obligation:
Beginning benefit obligation	$	1,879		$	1,952		$	710		$	827
Interest cost		64			68			23			23
Plan participants ’ contributions		-			-			51			46
Actuarial (gain) loss		68			14			61			(51	)
Benefits paid		(156	)		(155	)		(152	)		(135	)
Ending benefit obligation	$	1,855		$	1,879		$	693		$	710
Change in plan assets:
Beginning fair value of plan assets		-			-			-			-
Employer contributions		155			155			101			89
Plan participants ’ contributions		-			-			51			46
Benefits paid		(155	)		(155	)		(152	)		(135	)
Ending fair value of plan assets		-			-			-			-
Funded status	$	(1,855	)	$	(1,879	)	$	(693	)	$	(710	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

	201 7			201 6
Current liabilities	$	(404	)	$	(450	)
Noncurrent liabilities		(4,101	)		(4,219	)
Total	$	(4,505	)	$	(4,669	)

	Supplemental Retirement Plan						Other Postretirement Benefits
	201 7			201 6			201 7			201 6
Current liabilities	$	(154	)	$	(155	)	$	(88	)	$	(88	)
Noncurrent liabilities		(1,701	)		(1,724	)		(605	)		(622	)
Total	$	(1,855	)	$	(1,879	)	$	(693	)	$	(710	)

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

	201 7		201 6
Net loss	$	1,806	$	1,752

	Supplemental Retirement Plan				Other Postretirement Benefits
	201 7		201 6		201 7			201 6
Net loss (gain)	$	721	$	686	$	(111	)	$	(182	)

	Supplemental Retirement Plan		Other Postretirement Benefits
Net loss (gain)	$	38	$	(7	)

Schedule of Net Benefit Costs [Table Text Block]

	201 7			201 6
Net periodic benefit cost:
Interest cost	$	148		$	160
Amortization of net loss		84			72
Net periodic benefit cost	$	232		$	232
Other changes in plan assets and benefit obligations recognized in other comprehensive (loss) income:
Net loss	$	138		$	210
Amortization of net loss		(84	)		(72	)
Total recognized in other comprehensive loss		54			138
Total recognized in net periodic benefit cost and other comprehensive loss	$	286		$	370

	Supplemental Retirement Plan				Other Postretirement Benefits
	201 7		201 6		201 7			201 6
Net periodic benefit cost :
Interest cost	$	64	$	68	$	22		$	23
Amortization of net loss (gain)		33		32		(10	)		(17	)
Net periodic benefit cost	$	97	$	100	$	12		$	6

Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)	$	68		$	14		$	61	$	(51	)
Amortization of net (loss) gain		(33	)		(32	)		10		17
Total recognized in other comprehensive (loss) income	$	35		$	(18	)	$	71	$	(34	)
Total recognized in net periodic benefit cost and other comprehensive (loss) income	$	132		$	82		$	83	$	(28	)

Schedule of Assumptions Used [Table Text Block]

	201 7			201 6
Discount rate for funded status		3.15	%		3.50	%
Discount rate for benefit cost		3.50	%		3.55	%

	Supplemental Retirement Plan						Other Postretirement Benefits
	201 7			201 6			201 7			201 6
Discount rate for funded status		3.20	%		3.55	%		2.95	%		3.20	%
Discount rate for benefit cost		3.55	%		3.65	%		3.20	%		3.20	%
Health care cost assumed trend rate for next year											6.00	%
Rate that the cost trend rate gradually declines to											5.50	%
Year that the rate reaches the rate it is assumed to remain at										2018

Schedule of Expected Benefit Payments [Table Text Block]

201 8			$	404
201 9				395
20 20				384
202 1				368
202 2				355
2023	-	2027		1,514
Estimated contributions for 201 8			$	404

			Supplemental Retirement Plan		Other Postretirement Benefits
Estimated net future benefit payments:
2018			$	154	$	88
2019				151		84
2020				147		79
2021				144		73
2022				140		67
2023	-	2027		631		246
Estimated contributions for 2018			$	154	$	88