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Note 5 - Employee Benefit Plans (Tables)
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12 Months Ended |
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Dec. 31, 2014
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| Notes Tables |
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| Schedule of Net Funded Status [Table Text Block] |
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| | Change in projected benefits obligation: | | | | | | | | | Projected benefit obligation at beginning of year | | $ | 3,887,518 | | | $ | 4,030,848 | | |
| | | 100,480 | | | | 104,920 | | |
| | | 189,163 | | | | 166,865 | | |
| | | 1,134,525 | | | | (271,978 | ) | |
| | | (218,606 | ) | | | (143,137 | ) | Projected benefit obligation at end of year | | $ | 5,093,080 | | | $ | 3,887,518 | | | | | | | | | | | | |
| | | | | | | | | Fair value of plan assets at beginning of year | | $ | 4,082,642 | | | $ | 3,157,269 | | Actual return on plan assets | | | 224,784 | | | | 367,108 | | Contributions by employer | | | 250,000 | | | | 701,402 | | |
| | | (218,606 | ) | | | (143,137 | ) | Fair value of plan assets at end of year | | $ | 4,338,820 | | | $ | 4,082,642 | | Funded (unfunded) status at end of year | | $ | (754,260 | ) | | $ | 195,124 | | |
| Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
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| | | | | | | | | | | | |
| | $ | — | | | $ | 195,124 | | |
| | | (754,260 | ) | | | — | | | | | $ | (754,260 | ) | | | 195,124 | | |
| Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
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| | | | | | | | | | | | |
| | $ | (2,086,396 | ) | | $ | (944,305 | ) | |
| | | (3,511 | ) | | | (9,081 | ) | | | | | | | | | | |
Amounts recognized in accumulated other comprehensive
income (loss), before taxes
| | | (2,089,907 | ) | | | (953,386 | ) | |
| | | 737,113 | | | | 331,374 | |
Amounts recognized in accumulated other comprehensive
income (loss), after taxes
| | $ | (1,352,794 | ) | | $ | (622,012 | ) | |
| Schedule of Net Benefit Costs [Table Text Block] |
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| | Components of net periodic benefit cost: | | | | | | | | | | | | | |
| | $ | 100,480 | | | $ | 104,920 | | | $ | 67,083 | | |
| | | 189,163 | | | | 166,865 | | | | 168,122 | | Expected return on plan assets | | | (278,521 | ) | | | (234,523 | ) | | | (209,999 | ) | |
| | | 46,171 | | | | 104,854 | | | | 113,723 | | Amortization of prior service cost | | | 5,570 | | | | 6,840 | | | | 8,596 | | Net periodic benefit cost | | $ | 62,863 | | | $ | 148,956 | | | $ | 147,525 | | |
| Schedule of Changes in Projected Benefit Obligations [Table Text Block] |
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| | Net actuarial (gain) loss | | $ | 1,188,262 | | | $ | (404,563 | ) | | $ | 308,402 | | Recognized actuarial loss | | | (46,171 | ) | | | (104,854 | ) | | | (113,723 | ) | Recognized prior service cost | | | (5,570 | ) | | | (6,840 | ) | | | (8,596 | ) | Total recognized in other comprehensive income, before taxes | | $ | 1,136,521 | | | $ | (516,257 | ) | | $ | 186,083 | | Total recognized in net benefit cost and other comprehensive income, before taxes | | $ | 1,199,384 | | | $ | (367,301 | ) | | $ | 333,608 | | |
| Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] |
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| | Projected benefit obligation in excess of Plan assets: | | | | | | | | | Projected benefit obligation | | $ | 5,093,080 | | | $ | 3,887,518 | | Fair value of plan assets | | $ | 4,338,820 | | | $ | 4,082,642 | | Plan assets in excess of accumulated benefit obligation: | | | | | | | | | Accumulated benefit obligation | | $ | 4,157,653 | | | $ | 3,312,631 | | Fair value of plan assets | | $ | 4,338,820 | | | $ | 4,082,642 | | |
| Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
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Weighted average assumptions used to
determine benefit obligations as of December 31:
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| | | 4.00% | | | | 5.00% | | | | 4.25% | | Rate of compensation increase | | | 7.29 | | | | 7.29 | | | | 7.29 | | | | | | | | | | | | | | | | |
Weighted average assumptions used to determine benefit costs for the years ended December 31:
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| | | 5.00% | | | | 4.25% | | | | 4.75% | | Expected return on plan assets | | | 7.00 | | | | 7.00 | | | | 7.00 | | Rate of compensation increase | | | 7.29 | | | | 7.29 | | | | 7.29 | | |
| Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
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| | | Identical Assets (Level 1) | | | Observable Inputs (Level 2) | | | Unobservable Inputs (Level 3) | | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | |
| | $ | 430,755 | | | $ | 430,755 | | | $ | — | | | $ | — | | |
| | | 177,000 | | | | 177,000 | | | | — | | | | — | | |
| | | | | | | | | | | | | | | | | |
| | | 1,817,935 | | | | 1,817,935 | | | | — | | | | — | | |
| | | 1,913,130 | | | | 1,913,130 | | | | — | | | | — | | |
| | $ | 4,338,820 | | | $ | 4,338,820 | | | $ | — | | | $ | — | | | |
| | | Identical Assets (Level 1) | | | Observable Inputs (Level 2) | | | Unobservable Inputs (Level 3) | | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | |
| | $ | 722,888 | | | $ | 722,888 | | | $ | — | | | $ | — | | | Equities | | | 109,989 | | | | 109,989 | | | | — | | | | — | | |
| | | | | | | | | | | | | | | | | |
| | | 1,628,020 | | | | 1,628,020 | | | | — | | | | — | | |
| | | 1,621,745 | | | | 1,621,745 | | | | — | | | | — | | |
| | $ | 4,082,642 | | | $ | 4,082,642 | | | $ | — | | | $ | — | | |
| Schedule of Expected Benefit Payments [Table Text Block] |
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| | $ | 211,312 | | |
| | | 212,323 | | |
| | | 210,159 | | |
| | | 240,621 | | |
| | | 265,253 | | |
| | | 1,357,259 | | |