Note 13 - Federal and State Income Taxes (Details) - Deferred Tax Assets (Liabilities) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Alternative minimum tax credits	$ 5,018,008	$ 3,936,226
New markets tax credits	2,100,000	1,500,000
Net unrealized losses on securities available for sale and derivative instruments	1,186,544	8,468,118
Compensation	8,266,896	7,056,579
Loan/lease losses	7,393,437	6,890,532
Net operating loss carryforwards, federal and state	2,415,284	2,914,140
Deferred loan origination fees, net	13,536us-gaap_DeferredTaxAssetsDeferredIncome	143,949us-gaap_DeferredTaxAssetsDeferredIncome
Other	482,908us-gaap_DeferredTaxAssetsOther	410,640us-gaap_DeferredTaxAssetsOther
	26,876,613us-gaap_DeferredTaxAssetsGross	31,320,184us-gaap_DeferredTaxAssetsGross
Deferred tax liabilities:
Premises and equipment	1,216,080	1,575,582
Equipment financing leases	24,701,676	23,191,514
Acquisition fair value adjustments	1,774,157	1,319,981
Investment accretion	45,580	45,463
Other	619,121us-gaap_DeferredTaxLiabilitiesOther	551,080us-gaap_DeferredTaxLiabilitiesOther
	28,356,614us-gaap_DeferredIncomeTaxLiabilities	26,683,620us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax asset (liability)	$ (1,480,001)us-gaap_DeferredTaxAssetsLiabilitiesNet	$ 4,636,564us-gaap_DeferredTaxAssetsLiabilitiesNet

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The deferred tax liability associated with acquisition fair value adjustments.

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Amount of deferred tax liability attributable to taxable temporary differences.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to other deductible tax credit carryforwards not separately disclosed.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the provision for loan losses.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from unrealized losses on available-for-sale securities.

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Amount of deferred tax liability attributable to taxable temporary differences from investments (excludes investments in subsidiaries and equity method investments).

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Amount of deferred tax liability attributable to taxable temporary differences from leasing arrangements.

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Amount of deferred tax liability attributable to taxable temporary differences not separately disclosed.

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Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.

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