v3.26.1
Note 8 - Employee Benefit Plans - Defined Benefit Plan Activity (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Defined Benefit Plan Disclosure [Line Items]    
Actuarial loss (gain)(3) $ 808,000 $ (842,000)
Fair value of plan assets at beginning of year 39,208,000  
Fair value of plan assets at end of year 40,363,000 39,208,000
Pension Plan [Member]    
Defined Benefit Plan Disclosure [Line Items]    
Projected benefit obligation at beginning of year 26,060,000 25,750,000
Service cost (1) [1] 991,000 1,042,000
Interest cost (2) [2] 1,294,000 1,206,000
Actuarial loss (gain)(3) [3] 808,000 (842,000)
Benefits paid (3,673,000) (1,096,000)
Settlement gain (33,000)
Projected benefit obligation at end of year 25,447,000 26,060,000
Fair value of plan assets at beginning of year 39,208,000 32,509,000
Actual return on plan assets 4,828,000 4,795,000
Employer contribution 0 3,000,000
Benefits paid (3,673,000) (1,096,000)
Fair value of plan assets at end of year 40,363,000 39,208,000
Funded status at the end of the year 14,916,000 13,148,000
Deferred tax liabilities (3,132,000) (2,761,000)
Other assets 14,916,000 13,148,000
Total amounts recognized in the Consolidated Balance Sheet 11,784,000 10,387,000
Unrecognized net actuarial gain 1,633,000 415,000
Deferred tax liability (343,000) (87,000)
Amount recognized 1,290,000 328,000
Benefit obligation (25,447,000) (26,060,000)
Fair value of assets 40,363,000 39,208,000
Unrecognized net actuarial (gain) loss (1,633,000) (415,000)
Deferred tax liability (2,789,000) (2,674,000)
Prepaid pension cost included in other assets 10,494,000 10,059,000
Expected return on plan assets [2] (2,768,000) (2,431,000)
Recognized net actuarial gain due to settlement (68,000) [2] 0
Recognized net actuarial loss [2] 0 134,000
Net periodic benefit (551,000) (49,000)
Net gain (1,217,000) (3,339,000)
Deferred income tax expense 255,000 701,000
Total recognized (962,000) (2,638,000)
Total recognized in net periodic benefit and other comprehensive income $ (1,768,000) $ (3,388,000)
Discount rate used for net periodic pension cost 5.50% 4.75%
Discount rate used for disclosure 5.25% 5.50%
Expected return on plan assets 7.50% 7.50%
Rate of compensation increase 4.00% 4.00%
[1] Cost is included in salaries and employee benefits expense on the Consolidated Statements of Income.
[2] Cost is included in other operating expense on the Consolidated Statements of Income.
[3] Please see table below for detail on the components of actuarial gain.