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Note 8 - Loans Receivable, Net - Credit Quality Indicators (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Current year $ 94,424,768   $ 94,424,768    
One year before 154,610,074   154,610,074    
Two years before 103,308,393   103,308,393    
Three years before 46,729,960   46,729,960    
Four years before 41,163,055   41,163,055    
Prior 108,967,307   108,967,307    
Revolving 60,579,708   60,579,708    
Loans 609,783,265   609,783,265   $ 560,987,903
Total loans gross write-offs 53,513 $ 54,192 143,071 $ 97,884  
Pass [Member]          
Loans         439,247,847
Caution [Member]          
Loans         105,368,984
Special Mention [Member]          
Loans         7,123,873
Substandard [Member]          
Loans         9,247,199
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]          
Current year 22,386,450   22,386,450    
One year before 41,427,376   41,427,376    
Two years before 18,933,471   18,933,471    
Three years before 8,055,869   8,055,869    
Four years before 3,225,826   3,225,826    
Prior 2,436,955   2,436,955    
Revolving 5,027,869   5,027,869    
Loans 101,493,816   101,493,816   112,793,694
Current year, writen off     0    
One year before gross write-offs     0    
Two years before gross write-offs     1,270    
Three years before gross write-offs     0    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     0    
Total loans gross write-offs (0) (0) 1,270 (0)  
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Pass [Member]          
Current year 19,418,021   19,418,021    
One year before 26,601,678   26,601,678    
Two years before 16,516,378   16,516,378    
Three years before 4,725,200   4,725,200    
Four years before 648,158   648,158    
Prior 1,465,033   1,465,033    
Revolving 5,027,869   5,027,869    
Loans 74,402,337   74,402,337   91,564,058
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Caution [Member]          
Current year 2,968,429   2,968,429    
One year before 14,796,433   14,796,433    
Two years before 2,083,717   2,083,717    
Three years before 3,193,709   3,193,709    
Four years before 418,495   418,495    
Prior 416,565   416,565    
Revolving 0   0    
Loans 23,877,348   23,877,348   18,837,894
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Special Mention [Member]          
Current year 0   0    
One year before 29,265   29,265    
Two years before 0   0    
Three years before 0   0    
Four years before 921,594   921,594    
Prior 458,064   458,064    
Revolving 0   0    
Loans 1,408,923   1,408,923   2,013,824
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member] | Substandard [Member]          
Current year 0   0    
One year before 0   0    
Two years before 333,376   333,376    
Three years before 136,960   136,960    
Four years before 1,237,579   1,237,579    
Prior 97,293   97,293    
Revolving 0   0    
Loans 1,805,208   1,805,208   377,918
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member]          
Current year 35,734,329   35,734,329    
One year before 44,151,728   44,151,728    
Two years before 17,866,585   17,866,585    
Three years before 16,731,052   16,731,052    
Four years before 5,762,286   5,762,286    
Prior 30,158,406   30,158,406    
Revolving 9,576,457   9,576,457    
Loans 159,980,843   159,980,843   110,056,973
Current year, writen off     0    
One year before gross write-offs     0    
Two years before gross write-offs     0    
Three years before gross write-offs     0    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     0    
Total loans gross write-offs (0) (0) 0 (0)  
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Pass [Member]          
Current year 23,244,544   23,244,544    
One year before 32,870,741   32,870,741    
Two years before 10,942,223   10,942,223    
Three years before 14,632,321   14,632,321    
Four years before 4,096,019   4,096,019    
Prior 23,193,947   23,193,947    
Revolving 9,576,457   9,576,457    
Loans 118,556,252   118,556,252   84,028,037
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Caution [Member]          
Current year 10,537,035   10,537,035    
One year before 11,122,672   11,122,672    
Two years before 5,868,656   5,868,656    
Three years before 1,699,406   1,699,406    
Four years before 1,617,666   1,617,666    
Prior 4,237,468   4,237,468    
Revolving 0   0    
Loans 35,082,903   35,082,903   22,372,649
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Special Mention [Member]          
Current year 1,878,200   1,878,200    
One year before 158,315   158,315    
Two years before 434,467   434,467    
Three years before 399,325   399,325    
Four years before 0   0    
Prior 245,555   245,555    
Revolving 0   0    
Loans 3,115,862   3,115,862   887,874
Commercial Real Estate Portfolio Segment [Member] | Residential Mortgage [Member] | Substandard [Member]          
Current year 74,550   74,550    
One year before 0   0    
Two years before 621,239   621,239    
Three years before 0   0    
Four years before 48,601   48,601    
Prior 2,481,436   2,481,436    
Revolving 0   0    
Loans 3,225,826   3,225,826   2,768,413
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member]          
Current year 21,016,505   21,016,505    
One year before 54,563,732   54,563,732    
Two years before 53,627,220   53,627,220    
Three years before 19,699,212   19,699,212    
Four years before 31,328,117   31,328,117    
Prior 73,153,723   73,153,723    
Revolving 2,787,316   2,787,316    
Loans 256,175,825   256,175,825   252,154,475
Current year, writen off     0    
One year before gross write-offs     0    
Two years before gross write-offs     0    
Three years before gross write-offs     0    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     0    
Total loans gross write-offs (0) (0) 0 (0)  
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Pass [Member]          
Current year 11,017,973   11,017,973    
One year before 48,666,315   48,666,315    
Two years before 48,839,955   48,839,955    
Three years before 12,796,698   12,796,698    
Four years before 24,093,992   24,093,992    
Prior 54,378,489   54,378,489    
Revolving 2,687,505   2,687,505    
Loans 202,480,927   202,480,927   196,063,300
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Caution [Member]          
Current year 9,786,032   9,786,032    
One year before 4,949,460   4,949,460    
Two years before 4,272,692   4,272,692    
Three years before 6,488,251   6,488,251    
Four years before 7,234,125   7,234,125    
Prior 8,389,414   8,389,414    
Revolving 0   0    
Loans 41,119,974   41,119,974   47,821,422
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Special Mention [Member]          
Current year 212,500   212,500    
One year before 879,781   879,781    
Two years before 455,971   455,971    
Three years before 414,263   414,263    
Four years before 0   0    
Prior 5,784,828   5,784,828    
Revolving 99,811   99,811    
Loans 7,847,154   7,847,154   3,270,916
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate [Member] | Substandard [Member]          
Current year 0   0    
One year before 68,176   68,176    
Two years before 58,602   58,602    
Three years before 0   0    
Four years before 0   0    
Prior 4,600,992   4,600,992    
Revolving 0   0    
Loans 4,727,770   4,727,770   4,998,837
Commercial and Agricultural Loans [Member]          
Current year 7,695,159   7,695,159    
One year before 7,752,554   7,752,554    
Two years before 9,927,678   9,927,678    
Three years before 793,587   793,587    
Four years before 408,963   408,963    
Prior 2,936,752   2,936,752    
Revolving 4,890,296   4,890,296    
Loans 34,404,989   34,404,989   30,647,975
Current year, writen off     0    
One year before gross write-offs     0    
Two years before gross write-offs     15,880    
Three years before gross write-offs     0    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     0    
Total loans gross write-offs (0) (0) 15,880 (0)  
Commercial and Agricultural Loans [Member] | Pass [Member]          
Current year 3,819,756   3,819,756    
One year before 6,182,554   6,182,554    
Two years before 8,078,460   8,078,460    
Three years before 692,988   692,988    
Four years before 379,558   379,558    
Prior 2,558,790   2,558,790    
Revolving 4,153,369   4,153,369    
Loans 25,865,475   25,865,475   25,383,994
Commercial and Agricultural Loans [Member] | Caution [Member]          
Current year 3,416,339   3,416,339    
One year before 1,529,379   1,529,379    
Two years before 1,732,343   1,732,343    
Three years before 82,772   82,772    
Four years before 18,316   18,316    
Prior 217,590   217,590    
Revolving 639,351   639,351    
Loans 7,636,090   7,636,090   4,593,283
Commercial and Agricultural Loans [Member] | Special Mention [Member]          
Current year 459,064   459,064    
One year before 40,621   40,621    
Two years before 116,875   116,875    
Three years before 15,852   15,852    
Four years before 11,089   11,089    
Prior 95,193   95,193    
Revolving 0   0    
Loans 738,694   738,694   371,071
Commercial and Agricultural Loans [Member] | Substandard [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 1,975   1,975    
Four years before 0   0    
Prior 65,179   65,179    
Revolving 97,576   97,576    
Loans 164,730   164,730   299,627
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 33,318,762   33,318,762    
Loans 33,318,762   33,318,762   31,736,676
Current year, writen off     0    
One year before gross write-offs     0    
Two years before gross write-offs     0    
Three years before gross write-offs     0    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     1,488    
Total loans gross write-offs (0) (0) 1,488 (0)  
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Pass [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 27,331,177   27,331,177    
Loans 27,331,177   27,331,177   25,693,252
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Caution [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 4,964,475   4,964,475    
Loans 4,964,475   4,964,475   5,018,419
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Special Mention [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 401,065   401,065    
Loans 401,065   401,065   401,550
Consumer Portfolio Segment [Member] | Home Equity Line of Credit [Member] | Substandard [Member]          
Current year 0   0    
One year before 0   0    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 622,045   622,045    
Loans 622,045   622,045   623,455
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member]          
Current year 7,592,325   7,592,325    
One year before 6,714,684   6,714,684    
Two years before 2,953,439   2,953,439    
Three years before 1,450,240   1,450,240    
Four years before 437,863   437,863    
Prior 281,471   281,471    
Revolving 4,979,008   4,979,008    
Loans 24,409,030   24,409,030   23,598,110
Current year, writen off     0    
One year before gross write-offs     20,456    
Two years before gross write-offs     13,970    
Three years before gross write-offs     17,036    
Four years before gross write-offs     0    
Prior gross write-offs     0    
Revolving gross write-offs     72,971    
Total loans gross write-offs 53,513 $ 54,192 124,433 $ 97,884  
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Pass [Member]          
Current year 5,493,794   5,493,794    
One year before 4,261,711   4,261,711    
Two years before 1,849,151   1,849,151    
Three years before 859,558   859,558    
Four years before 238,942   238,942    
Prior 211,390   211,390    
Revolving 4,683,874   4,683,874    
Loans 17,598,420   17,598,420   16,515,206
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Caution [Member]          
Current year 2,059,332   2,059,332    
One year before 2,262,793   2,262,793    
Two years before 1,024,964   1,024,964    
Three years before 547,223   547,223    
Four years before 181,936   181,936    
Prior 60,196   60,196    
Revolving 282,634   282,634    
Loans 6,419,078   6,419,078   6,725,317
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Special Mention [Member]          
Current year 39,199   39,199    
One year before 129,630   129,630    
Two years before 0   0    
Three years before 0   0    
Four years before 0   0    
Prior 0   0    
Revolving 6,285   6,285    
Loans 175,114   175,114   178,638
Consumer Portfolio Segment [Member] | Other Consumer Loans [Member] | Substandard [Member]          
Current year 0   0    
One year before 60,550   60,550    
Two years before 79,324   79,324    
Three years before 43,459   43,459    
Four years before 16,985   16,985    
Prior 9,885   9,885    
Revolving 6,215   6,215    
Loans $ 216,418   $ 216,418   $ 178,949