Note 13 - Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

(Dollar amounts in thousands)	2018			2017
Change in plan assets:
Fair value of plan assets at beginning of year	$	10,159		$	9,331
Actual return on plan assets		(479	)		1,218
Employer contribution		500			-
Benefits paid		(698	)		(390	)
Fair value of plan assets at end of year		9,482			10,159
Change in benefit obligation:
Benefit obligation at beginning of year		11,801			10,609
Interest cost		423			438
Actuarial loss		85			71
Effect of change in assumptions		(983	)		1,073
Benefits paid		(698	)		(390	)
Benefit obligation at end of year		10,628			11,801
Funded status (plan assets less benefit obligation)	$	(1,146	)	$	(1,642	)
Amounts recognized in accumulated other comprehensive loss consists of:
Accumulated net actuarial loss	$	6,126		$	6,125
Accumulated prior service benefit		-			-
Amount recognized, end of year	$	6,126		$	6,125

Schedule of Allocation of Plan Assets [Table Text Block]

(Dollar amounts in thousands)			(Level 1)		(Level 2)		(Level 3)
			Quoted Prices in		Significant		Significant
			Active Markets		Other		Unobservable
			for Identical		Observable		Inputs
Description	Total		Assets		Inputs
December 31, 2018:
Money markets	$	77	$	77	$	-	$	-
Mutual funds - debt		4,183		4,183		-		-
Mutual funds - equity		4,373		4,373		-		-
Emclaire stock		849		849		-		-
	$	9,482	$	9,482	$	-	$	-
December 31, 2017:
Money markets	$	720	$	720	$	-	$	-
Mutual funds - debt		3,368		3,368		-		-
Mutual funds - equity		5,221		5,221		-		-
Emclaire stock		850		850		-		-
	$	10,159	$	10,159	$	-	$	-

Schedule of Net Benefit Costs [Table Text Block]

(Dollar amounts in thousands)	2018			2017
Interest cost	$	423		$	438
Expected return on plan assets		(672	)		(661	)
Amortization of prior service beneft and net loss		252			239
Net periodic pension benefit		3			16
Amortization of prior service benefit and net loss		(252	)		(239	)
Net loss		253			588
Total recognized in other comprehensive loss		1			349
Total recognized in net periodic benefit and other comprehensive loss	$	4		$	365

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

	2018			2017
Discount rate for net periodic benefit cost		3.62	%		4.19	%
Discount rate for benefit obligations		4.26	%		3.62	%
Expected rate of return on plan assets		6.75	%		7.25	%

Schedule of Pension Plan Assets Allocation [Table Text Block]

Asset Category	Target Allocation		Percentage of Plan Assets at Year End				Weighted-Average Expected Long-Term Rate of Return
	2019		2018		2017		2018
Equity securities		55%		55%		56%		5.02%
Debt securities		37%		44%		37%		1.70%
Money markets		8%		1%		7%		0.03%
		100%		100%		100%		6.75%

Schedule of Expected Benefit Payments [Table Text Block]

(Dollar amounts in thousands)	Pension
For year ended December 31,	Benefits
2019	$	397
2020		444
2021		448
2022		490
2023		493
2024-2028		2,718
Thereafter		5,638
Benefit Obligation	$	10,628