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Note 3 - Loans/Leases Receivable (Details) - Allowance for Estimated Losses on Loans/Leases (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning $ 23,067,024 $ 21,156,379 $ 21,448,048 $ 19,925,204  
Provisions charged to expense 1,063,323 1,366,984 3,159,364 3,944,903  
Loans/leases charged off (1,731,502) (927,637) (2,486,800) (2,563,311)  
Recoveries on loans/leases previously charged off 369,072 466,663 647,305 755,593  
Balance, ending 22,767,917 22,062,389 22,767,917 22,062,389  
Allowance for loans/leases individually evaluated for impairment 5,480,762   5,480,762   5,008,822
Allowance for loans/leases collectively evaluated for impairment 17,287,155   17,287,155   16,439,226
Allowance for loans/leases collectively and individually evaluated for impairment 22,767,917 22,062,389 22,767,917 22,062,389  
Loans/leases individually evaluated for impairment 27,297,215   27,297,215   19,080,420
Loans/leases collectively evaluated for impairment 1,539,368,149   1,539,368,149   1,436,652,213
Loans/Leases individually and collectively evaluated for impairment 1,566,665,364   1,566,665,364   1,455,732,633
Allowance as a percentage of loans/leases individually evaluated for impairment 20.08%   20.08%   26.25%
Allowance as a percentage of loans/leases collectively evaluated for impairment 1.12%   1.12%   1.14%
Total allowancе as a pеrcеntagе of total loans/lеaеss 1.45%   1.45%   1.47%
Commercial and Industrial [Member]
         
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning 6,549,378 4,790,828 5,648,774 4,531,545  
Provisions charged to expense 851,542 765,582 1,930,050 1,026,073  
Loans/leases charged off (741,127) (214,920) (967,207) (253,820)  
Recoveries on loans/leases previously charged off 254,265 26,034 302,441 63,726  
Balance, ending 6,914,058 5,367,524 6,914,058 5,367,524  
Allowance for loans/leases individually evaluated for impairment 2,204,926   2,204,926   927,453
Allowance for loans/leases collectively evaluated for impairment 4,709,132   4,709,132   4,721,321
Allowance for loans/leases collectively and individually evaluated for impairment 6,914,058 5,367,524 6,914,058 5,367,524  
Loans/leases individually evaluated for impairment 8,258,681   8,258,681   1,761,850
Loans/leases collectively evaluated for impairment 471,488,378   471,488,378   429,926,279
Loans/Leases individually and collectively evaluated for impairment 479,747,059   479,747,059   431,688,129
Allowance as a percentage of loans/leases individually evaluated for impairment 26.70%   26.70%   52.64%
Allowance as a percentage of loans/leases collectively evaluated for impairment 1.00%   1.00%   1.10%
Total allowancе as a pеrcеntagе of total loans/lеaеss 1.44%   1.44%   1.31%
Commercial Real Estate Portfolio Segment [Member]
         
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning 10,277,692 12,190,497 10,705,434 11,069,502  
Provisions charged to expense (196,865) 88,761 (460,356) 1,875,132  
Loans/leases charged off (120,505) (443,721) (436,056) (1,264,446)  
Recoveries on loans/leases previously charged off 68,346 375,325 219,646 530,674  
Balance, ending 10,028,668 12,210,862 10,028,668 12,210,862  
Allowance for loans/leases individually evaluated for impairment 2,473,500   2,473,500   3,174,704
Allowance for loans/leases collectively evaluated for impairment 7,555,168   7,555,168   7,530,730
Allowance for loans/leases collectively and individually evaluated for impairment 10,028,668 12,210,862 10,028,668 12,210,862  
Loans/leases individually evaluated for impairment 14,431,006   14,431,006   12,956,915
Loans/leases collectively evaluated for impairment 683,297,027   683,297,027   658,796,014
Loans/Leases individually and collectively evaluated for impairment 697,728,033   697,728,033   671,752,929
Allowance as a percentage of loans/leases individually evaluated for impairment 17.14%   17.14%   24.50%
Allowance as a percentage of loans/leases collectively evaluated for impairment 1.11%   1.11%   1.14%
Total allowancе as a pеrcеntagе of total loans/lеaеss 1.44%   1.44%   1.59%
Finance Leases Portfolio Segment [Member]
         
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning 3,319,131 2,187,605 2,517,217 [1] 1,990,395  
Provisions charged to expense 509,657 338,984 1,428,678 1,057,744  
Loans/leases charged off (741,478) (203,724) (885,966) (726,395)  
Recoveries on loans/leases previously charged off 19,577 644 46,958 1,765  
Balance, ending 3,106,887 [1] 2,323,509 3,106,887 [1] 2,323,509  
Allowance for loans/leases individually evaluated for impairment 165,617   165,617   192,847
Allowance for loans/leases collectively evaluated for impairment 2,941,270   2,941,270   2,324,370
Allowance for loans/leases collectively and individually evaluated for impairment 3,106,887 [1] 2,323,509 3,106,887 [1] 2,323,509  
Loans/leases individually evaluated for impairment 1,669,717   1,669,717   894,458
Loans/leases collectively evaluated for impairment 160,806,362   160,806,362   128,006,984
Loans/Leases individually and collectively evaluated for impairment 162,476,079 [1]   162,476,079 [1]   128,901,442 [1]
Allowance as a percentage of loans/leases individually evaluated for impairment 9.92%   9.92%   21.56%
Allowance as a percentage of loans/leases collectively evaluated for impairment 1.83%   1.83%   1.82%
Total allowancе as a pеrcеntagе of total loans/lеaеss 1.91%   1.91%   1.95%
Residential Portfolio Segment [Member]
         
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning 1,439,185 1,165,341 1,395,849 1,070,328  
Provisions charged to expense (53,963) 102,523 42,712 307,196  
Loans/leases charged off (42,022) (13,599) (95,464) (126,490)  
Recoveries on loans/leases previously charged off 9,870 13,240 9,973 16,471  
Balance, ending 1,353,070 1,267,505 1,353,070 1,267,505  
Allowance for loans/leases individually evaluated for impairment 129,859   129,859   246,266
Allowance for loans/leases collectively evaluated for impairment 1,223,211   1,223,211   1,149,583
Allowance for loans/leases collectively and individually evaluated for impairment 1,353,070 1,267,505 1,353,070 1,267,505  
Loans/leases individually evaluated for impairment 1,659,722   1,659,722   2,116,747
Loans/leases collectively evaluated for impairment 153,294,298   153,294,298   145,239,576
Loans/Leases individually and collectively evaluated for impairment 154,954,020 [2]   154,954,020 [2]   147,356,323 [2]
Allowance as a percentage of loans/leases individually evaluated for impairment 7.82%   7.82%   11.63%
Allowance as a percentage of loans/leases collectively evaluated for impairment 0.80%   0.80%   0.79%
Total allowancе as a pеrcеntagе of total loans/lеaеss 0.87%   0.87%   0.95%
Consumer Portfolio Segment [Member]
         
Financing Receivable, Allowance for Credit Losses [Line Items]          
Balance, beginning 1,481,638 822,108 1,180,774 1,263,434  
Provisions charged to expense (47,048) 71,134 218,280 (321,242)  
Loans/leases charged off (86,370) (51,673) (102,107) (192,160)  
Recoveries on loans/leases previously charged off 17,014 51,420 68,287 142,957  
Balance, ending 1,365,234 892,989 1,365,234 892,989  
Allowance for loans/leases individually evaluated for impairment 506,860   506,860   467,552
Allowance for loans/leases collectively evaluated for impairment 858,374   858,374   713,222
Allowance for loans/leases collectively and individually evaluated for impairment 1,365,234 892,989 1,365,234 892,989  
Loans/leases individually evaluated for impairment 1,278,089   1,278,089   1,350,450
Loans/leases collectively evaluated for impairment 70,482,084   70,482,084   74,683,360
Loans/Leases individually and collectively evaluated for impairment $ 71,760,173   $ 71,760,173   $ 76,033,810
Allowance as a percentage of loans/leases individually evaluated for impairment 39.66%   39.66%   34.62%
Allowance as a percentage of loans/leases collectively evaluated for impairment 1.22%   1.22%   0.95%
Total allowancе as a pеrcеntagе of total loans/lеaеss 1.90%   1.90%   1.55%
[1] Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors and management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The large majority of leases with residual values contain a lease options rider which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal. There were no losses related to residual values for the three and nine months ended September 30, 2014 and 2013.
[2] Includes residential real estate loans held for sale totaling $1,642,300 and $1,358,290 as of September 30, 2014, and December 31, 2013, respectively.