Note 5 - Employee Benefit Plans (Tables)
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12 Months Ended |
Dec. 31, 2015 |
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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 | | $ | 5,093,080 | | | $ | 3,887,518 | | |
| | | 160,133 | | | | 100,480 | | |
| | | 199,538 | | | | 189,163 | | |
| | | (355,346 | ) | | | 1,134,525 | | |
| | | (213,105 | ) | | | (218,606 | ) | Projected benefit obligation at end of year | | $ | 4,884,300 | | | $ | 5,093,080 | | | | | | | | | | | | |
| | | | | | | | | Fair value of plan assets at beginning of year | | $ | 4,338,820 | | | $ | 4,082,642 | | Actual return on plan assets | | | (46,609 | ) | | | 224,784 | | Contributions by employer | | | 471,955 | | | | 250,000 | | |
| | | (213,105 | ) | | | (218,606 | ) | Fair value of plan assets at end of year | | $ | 4,551,061 | | | $ | 4,338,820 | | Funded (unfunded) status at end of year | | $ | (333,239 | ) | | $ | (754,260 | ) | |
| Schedule of Defined Benefit Plans Disclosures [Table Text Block] |
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| | | | | | | | | | | | |
| | $ | — | | | $ | — | | |
| | | (333,239 | ) | | | (754,260 | ) | | | | $ | (333,239 | ) | | $ | (754,260 | ) | |
| Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
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| | | | | | | | | | | | |
| | $ | (1,930,079 | ) | | $ | (2,086,396 | ) | |
| | | — | | | | (3,511 | ) | | | | | | | | | | | Amounts recognized in accumulated other comprehensive income (loss), before taxes | | | (1,930,079 | ) | | | (2,089,907 | ) | |
| | | 681,173 | | | | 737,113 | | Amounts recognized in accumulated other comprehensive income (loss), after taxes | | $ | (1,248,906 | ) | | $ | (1,352,794 | ) | |
| Schedule of Net Benefit Costs [Table Text Block] |
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| | Components of net periodic benefit cost: | | | | | | | | | | | | | |
| | $ | 160,133 | | | $ | 100,480 | | | $ | 104,920 | | |
| | | 199,538 | | | | 189,163 | | | | 166,865 | | Expected return on plan assets | | | (296,446 | ) | | | (278,521 | ) | | | (234,523 | ) | |
| | | 144,026 | | | | 46,171 | | | | 104,854 | | Amortization of prior service cost | | | 3,511 | | | | 5,570 | | | | 6,840 | | Net periodic benefit cost | | $ | 210,762 | | | $ | 62,863 | | | $ | 148,956 | | |
| Schedule of Changes in Projected Benefit Obligations [Table Text Block] |
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| | Net actuarial (gain) loss | | $ | (12,291 | ) | | $ | 1,188,262 | | | $ | (404,563 | ) | Recognized actuarial loss | | | (144,026 | ) | | | (46,171 | ) | | | (104,854 | ) | Recognized prior service cost | | | (3,511 | ) | | | (5,570 | ) | | | (6,840 | ) | Total recognized in other comprehensive income, before taxes | | $ | (159,828 | ) | | $ | 1,136,521 | | | $ | (516,257 | ) | Total recognized in net benefit cost and other comprehensive income, before taxes | | $ | 50,934 | | | $ | 1,199,384 | | | $ | (367,301 | ) | |
| 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 | | $ | 4,884,300 | | | $ | 5,093,080 | | Fair value of plan assets | | $ | 4,551,061 | | | $ | 4,338,820 | | Plan assets in excess of accumulated benefit obligation: | | | | | | | | | Accumulated benefit obligation | | $ | 4,059,334 | | | $ | 4,157,653 | | Fair value of plan assets | | $ | 4,551,061 | | | $ | 4,338,820 | | |
| 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: | | | | | | | | | | | | | |
| | | 4.50% | | | | 4.00% | | | | 5.00% | | Rate of compensation increase | | | 7.29 | | | | 7.29 | | | | 7.29 | | | | | | | | | | | | | | | | | Weighted average assumptions used to determine benefit costs for the years ended December 31: | | | | | | | | | | | | | |
| | | 4.00% | | | | 5.00% | | | | 4.25% | | 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) | | |
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| | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | |
| | $ | 827,692 | | | $ | 827,692 | | | $ | — | | | $ | — | | |
| | | 196,380 | | | | 196,380 | | | | — | | | | — | | |
| | | | | | | | | | | | | | | | | |
| | | 1,730,404 | | | | 1,730,404 | | | | — | | | | — | | |
| | | 1,796,585 | | | | 1,796,585 | | | | — | | | | — | | |
| | $ | 4,551,061 | | | $ | 4,551,061 | | | $ | — | | | $ | — | | | |
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| | | | | | | | | | | | | | | | | | | | Cash and Cash Equivalents | | | | | | | | | | | | | | | | | |
| | $ | 430,755 | | | $ | 430,755 | | | $ | — | | | $ | — | | |
| | | 177,000 | | | | 177,000 | | | | — | | | | — | | | Mutual Funds | | | | | | | | | | | | | | | | | |
| | | 1,817,935 | | | | 1,817,935 | | | | — | | | | — | | |
| | | 1,913,130 | | | | 1,913,130 | | | | — | | | | — | | |
| | $ | 4,338,820 | | | $ | 4,338,820 | | | $ | — | | | $ | — | | |
| Schedule of Expected Benefit Payments [Table Text Block] |
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| | | | 2016 | | | | $ | 215,184 | | | | 2017 | | | | | 212,812 | | | | 2018 | | | | | 243,354 | | | | 2019 | | | | | 267,752 | | |
| 2020 | | | | | 282,652 | | | | 2021 | to | 2025 | | | 1,342,944 | | |