Note 4 - Loans/Leases Receivable (Tables)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	2015			2014
C&I loans	$	648,159,892		$	523,927,140
CRE loans
Owner-occupied CRE		252,523,164			260,069,080
Commercial construction, land development, and other land		49,083,844			68,118,989
Other non owner-occupied CRE		422,761,757			373,952,353
		724,368,765			702,140,422
Direct financing leases *		173,655,605			166,032,416
Residential real estate loans **		170,432,530			158,632,492
Installment and other consumer loans		73,669,493			72,606,480
		1,790,286,285			1,623,338,950
Plus deferred loan/lease orgination costs, net of fees		7,736,390			6,664,120
		1,798,022,675			1,630,003,070
Less allowance		(26,140,906	)		(23,074,365	)
	$	1,771,881,769		$	1,606,928,705
* Direct financing leases:
Net minimum lease payments to be received	$	195,476,230		$	188,181,432
Estimated unguaranteed residual values of leased assets		1,165,706			1,488,342
Unearned lease/residual income		(22,986,331	)		(23,637,358	)
		173,655,605			166,032,416
Plus deferred lease origination costs, net of fees		6,594,582			6,639,244
		180,250,187			172,671,660
Less allowance		(3,395,088	)		(3,359,400	)
	$	176,855,099		$	169,312,260

Past Due Financing Receivables [Table Text Block]

	2015
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
C&I	$	640,725,241		$	1,636,860		$	5,816		$	-		$	5,791,975		$	648,159,892
CRE
Owner-Occupied CRE		251,612,752			182,949			-			-			727,463			252,523,164
Commercial Construction, Land Development, and Other Land		48,890,040			-			-			-			193,804			49,083,844
Other Non Owner-Occupied CRE		420,819,874			614,732			219,383			-			1,107,768			422,761,757
Direct Financing Leases		170,021,289			1,490,818			439,314			2,843			1,701,341			173,655,605
Residential Real Estate		166,415,118			2,800,589			200,080			-			1,016,743			170,432,530
Installment and Other Consumer		73,134,197			412,052			14,127			-			109,117			73,669,493
	$	1,771,618,511		$	7,138,000		$	878,720		$	2,843		$	10,648,211		$	1,790,286,285
As a percentage of total loan/lease portfolio		98.96	%		0.40	%		0.05	%		0.00	%		0.59	%		100.00	%

	2014
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
C&I	$	515,616,752		$	323,145		$	-		$	822		$	7,986,421		$	523,927,140
CRE
Owner-Occupied CRE		259,166,743			239,771			-			-			662,566			260,069,080
Commercial Construction, Land Development, and Other Land		67,021,157			729,983			111,837			-			256,012			68,118,989
Other Non Owner-Occupied CRE		360,970,551			3,448,902			2,840,862			60,000			6,632,038			373,952,353
Direct Financing Leases		164,059,914			573,575			293,212			-			1,105,715			166,032,416
Residential Real Estate		154,303,644			2,528,287			475,343			25,673			1,299,545			158,632,492
Installment and Other Consumer		71,534,329			172,872			246,882			6,916			645,481			72,606,480
	$	1,592,673,090		$	8,016,535		$	3,968,136		$	93,411		$	18,587,778		$	1,623,338,950
As a percentage of total loan/lease portfolio		98.11	%		0.49	%		0.24	%		0.01	%		1.15	%		100.00	%

Schedule of Nonperforming Loans Leases [Table Text Block]

	2015
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases *		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
C&I	$	-	$	5,791,975	$	173,087	$	5,965,062		50.96	%
CRE
Owner-Occupied CRE		-		727,463		-		727,463		6.22	%
Commercial Construction, Land Development, and Other Land		-		193,804		-		193,804		1.66	%
Other Non Owner-Occupied CRE		-		1,107,768		-		1,107,768		9.46	%
Direct Financing Leases		2,843		1,701,341		-		1,704,184		14.56	%
Residential Real Estate		-		1,016,743		402,044		1,418,787		12.12	%
Installment and Other Consumer		-		109,117		478,625		587,742		5.02	%
	$	2,843	$	10,648,211	$	1,053,756	$	11,704,810		100.00	%

	2014
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases **		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
C&I	$	822	$	7,986,421	$	235,926	$	8,223,169		40.91	%
CRE
Owner-Occupied CRE		-		662,566		-		662,566		3.30	%
Commercial Construction, Land Development, and Other Land		-		256,012		-		256,012		1.27	%
Other Non Owner-Occupied CRE		60,000		6,632,038		-		6,692,038		33.29	%
Direct Financing Leases		-		1,105,715		233,557		1,339,272		6.66	%
Residential Real Estate		25,673		1,299,545		489,183		1,814,401		9.02	%
Installment and Other Consumer		6,916		645,481		462,552		1,114,949		5.55	%
	$	93,411	$	18,587,778	$	1,421,218	$	20,102,407		100.00	%

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	Year Ended December 31, 2015
	C&I			CRE			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	8,833,832		$	8,353,386		$	3,359,400		$	1,525,952		$	1,001,795		$	23,074,365
Provisions charged to expense		1,470,526			3,080,611			1,688,031			430,087			201,645			6,870,900
Loans/leases charged off		(453,782	)		(2,560,749	)		(1,788,772	)		(169,996	)		(251,838	)		(5,225,137	)
Recoveries on loans/leases previously charged off		633,504			501,869			136,429			4,107			144,869			1,420,778
Balance, ending	$	10,484,080		$	9,375,117		$	3,395,088		$	1,790,150		$	1,096,471		$	26,140,906

	Year Ended December 31, 2014
	C&I			CRE			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	5,648,774		$	10,705,434		$	2,517,217		$	1,395,849		$	1,180,774		$	21,448,048
Provisions charged to expense		4,297,253			(13,326	)		2,278,132			251,030			(6,089	)		6,807,000
Loans/leases charged off		(1,475,885	)		(2,756,083	)		(1,504,181	)		(130,900	)		(268,656	)		(6,135,705	)
Recoveries on loans/leases previously charged off		363,690			417,361			68,232			9,973			95,766			955,022
Balance, ending	$	8,833,832		$	8,353,386		$	3,359,400		$	1,525,952		$	1,001,795		$	23,074,365

	Year Ended December 31, 2013
	C&I			CRE			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	4,531,545		$	11,069,502		$	1,990,395		$	1,070,328		$	1,263,434		$	19,925,204
Provisions charged to expense		1,453,455			2,635,327			1,431,246			471,060			(60,668	)		5,930,420
Loans/leases charged off		(962,607	)		(3,573,006	)		(916,836	)		(162,010	)		(229,447	)		(5,843,906	)
Recoveries on loans/leases previously charged off		626,381			573,611			12,412			16,471			207,455			1,436,330
Balance, ending	$	5,648,774		$	10,705,434		$	2,517,217		$	1,395,849		$	1,180,774		$	21,448,048

	2015
	C&I			CRE			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for impaired loans/leases	$	2,592,270		$	76,934		$	306,193		$	185,801		$	143,089		$	3,304,287
Allowance for nonimpaired loans/leases		7,891,810			9,298,183			3,088,895			1,604,349			953,382			22,836,619
	$	10,484,080		$	9,375,117		$	3,395,088		$	1,790,150		$	1,096,471		$	26,140,906
Impaired loans/leases	$	5,286,482		$	2,029,035		$	1,701,341		$	1,418,787		$	587,742		$	11,023,387
Nonimpaired loans/leases		642,873,410			722,339,730			171,954,264			169,013,743			73,081,751			1,779,262,898
	$	648,159,892		$	724,368,765		$	173,655,605		$	170,432,530		$	73,669,493		$	1,790,286,285
Allowance as a percentage of impaired loans/leases		49.04	%		3.79	%		18.00	%		13.10	%		24.35	%		29.98	%
Allowance as a percentage of nonimpaired loans/leases		1.23	%		1.29	%		1.80	%		0.95	%		1.30	%		1.28	%
Total allowance as a percentage of total loans/leases		1.62	%		1.29	%		1.96	%		1.05	%		1.49	%		1.46	%

	2014
	C&I			CRE			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for impaired loans/leases	$	3,300,199		$	1,170,020		$	356,996		$	151,663		$	265,795		$	5,244,673
Allowance for nonimpaired loans/leases		5,533,633			7,183,366			3,002,404			1,374,289			736,000			17,829,692
	$	8,833,832		$	8,353,386		$	3,359,400		$	1,525,952		$	1,001,795		$	23,074,365
Impaired loans/leases	$	7,279,709		$	7,433,383		$	1,339,272		$	1,788,728		$	1,108,033		$	18,949,125
Nonimpaired loans/leases		516,647,431			694,707,039			164,693,144			156,843,764			71,498,447			1,604,389,825
	$	523,927,140		$	702,140,422		$	166,032,416		$	158,632,492		$	72,606,480		$	1,623,338,950
Allowance as a percentage of impaired loans/leases		45.33	%		15.74	%		26.66	%		8.48	%		23.99	%		27.68	%
Allowance as a percentage of nonimpaired loans/leases		1.07	%		1.03	%		1.82	%		0.88	%		1.03	%		1.11	%
Total allowance as a percentage of total loans/leases		1.69	%		1.19	%		2.02	%		0.96	%		1.38	%		1.42	%

Impaired Financing Receivables [Table Text Block]

	2015
Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	234,636	$	346,072	$	-	$	380,495	$	7,436	$	7,436
CRE
Owner-Occupied CRE		256,761		350,535		-		447,144		-		-
Commercial Construction, Land Development, and Other Land		-		228,818		-		117,406		-		-
Other Non Owner-Occupied CRE		1,578,470		1,578,470		-		2,953,888		-		-
Direct Financing Leases		871,884		871,884		-		892,281		4,142		4,142
Residential Real Estate		613,486		649,064		-		1,047,001		3,929		3,929
Installment and Other Consumer		377,304		377,304		-		817,854		9,563		9,563
	$	3,932,541	$	4,402,147	$	-	$	6,656,069	$	25,070	$	25,070
Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	5,051,846	$	5,055,685	$	2,592,270	$	4,811,046	$	-	$	-
CRE
Owner-Occupied CRE		-		-		-		-		-		-
Commercial Construction, Land Development, and Other Land		193,804		205,804		76,934		195,986		-		-
Other Non Owner-Occupied CRE		-		-		-		-		-		-
Direct Financing Leases		829,457		829,457		306,193		474,458		-		-
Residential Real Estate		805,301		805,301		185,801		712,085		7,913		7,913
Installment and Other Consumer		210,438		210,438		143,089		189,539		5,693		5,693
	$	7,090,846	$	7,106,685	$	3,304,287	$	6,383,114	$	13,606	$	13,606
Total Impaired Loans/Leases:
C&I	$	5,286,482	$	5,401,757	$	2,592,270	$	5,191,541	$	7,436	$	7,436
CRE
Owner-Occupied CRE		256,761		350,535		-		447,144		-		-
Commercial Construction, Land Development, and Other Land		193,804		434,622		76,934		313,392		-		-
Other Non Owner-Occupied CRE		1,578,470		1,578,470		-		2,953,888		-		-
Direct Financing Leases		1,701,341		1,701,341		306,193		1,366,739		4,142		4,142
Residential Real Estate		1,418,787		1,454,365		185,801		1,759,086		11,842		11,842
Installment and Other Consumer		587,742		587,742		143,089		1,007,393		15,256		15,256
	$	11,023,387	$	11,508,832	$	3,304,287	$	13,039,183	$	38,676	$	38,676

	2014
Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	246,308	$	342,391	$	-	$	525,543	$	7,599	$	7,599
CRE
Owner-Occupied CRE		67,415		163,638		-		548,464		-		-
Commercial Construction, Land Development, and Other Land		31,936		143,136		-		1,656,401		-		-
Other Non Owner-Occupied CRE		491,717		491,717		-		4,925,681		13,283		13,283
Direct Financing Leases		561,414		561,414		-		867,657		31,911		31,911
Residential Real Estate		1,060,770		1,060,770		-		1,269,213		3,032		3,032
Installment and Other Consumer		613,804		813,804		-		893,971		-		-
	$	3,073,364	$	3,576,870	$	-	$	10,686,930	$	55,825	$	55,825
Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	7,033,401	$	8,190,495	$	3,300,199	$	3,159,985	$	14,837	$	14,837
CRE
Owner-Occupied CRE		620,896		620,896		4,462		316,743		-		-
Commercial Construction, Land Development, and Other Land		337,076		577,894		12,087		528,564		-		-
Other Non Owner-Occupied CRE		5,884,343		6,583,934		1,153,471		4,240,000		-		-
Direct Financing Leases		777,858		777,858		356,996		514,144		-		-
Residential Real Estate		727,958		763,537		151,663		538,678		2,967		2,967
Installment and Other Consumer		494,229		494,229		265,795		386,009		3,564		3,564
	$	15,875,761	$	18,008,843	$	5,244,673	$	9,684,123	$	21,368	$	21,368
Total Impaired Loans/Leases:
C&I	$	7,279,709	$	8,532,886	$	3,300,199	$	3,685,528	$	22,436	$	22,436
CRE
Owner-Occupied CRE		688,311		784,534		4,462		865,207		-		-
Commercial Construction, Land Development, and Other Land		369,012		721,030		12,087		2,184,965		-		-
Other Non Owner-Occupied CRE		6,376,060		7,075,651		1,153,471		9,165,681		13,283		13,283
Direct Financing Leases		1,339,272		1,339,272		356,996		1,381,801		31,911		31,911
Residential Real Estate		1,788,728		1,824,307		151,663		1,807,891		5,999		5,999
Installment and Other Consumer		1,108,033		1,308,033		265,795		1,279,980		3,564		3,564
	$	18,949,125	$	21,585,713	$	5,244,673	$	20,371,053	$	77,193	$	77,193

	2013
Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	492,622	$	568,951	$	-	$	747,134	$	7,749	$	7,749
CRE
Owner-Occupied CRE		392,542		392,542		-		1,881,823		-		-
Commercial Construction, Land Development, and Other Land		1,943,168		2,054,368		-		2,666,039		-		-
Other Non Owner-Occupied CRE		1,790,279		1,902,279		-		3,869,493		58,534		58,534
Direct Financing Leases		557,469		557,469		-		802,825		-		-
Residential Real Estate		1,071,927		1,071,927		-		1,010,027		4,235		4,235
Installment and Other Consumer		509,667		509,667		-		606,282		4,464		4,464
	$	6,757,674	$	7,057,203	$	-	$	11,583,623	$	74,982	$	74,982
Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	1,269,228	$	1,956,755	$	927,453	$	1,222,449	$	33,703	$	33,703
CRE
Owner-Occupied CRE		159,247		159,247		67,498		87,035		-		-
Commercial Construction, Land Development, and Other Land		888,547		1,011,747		503,825		1,137,489		10,862		10,862
Other Non Owner-Occupied CRE		7,783,132		8,488,414		2,603,381		7,426,299		45,926		45,926
Direct Financing Leases		336,989		336,989		192,847		97,846		-		-
Residential Real Estate		1,044,820		1,044,820		246,266		641,217		1,883		1,883
Installment and Other Consumer		840,783		840,783		467,552		640,557		-		-
	$	12,322,746	$	13,838,755	$	5,008,822	$	11,252,892	$	92,374	$	92,374
Total Impaired Loans/Leases:
C&I	$	1,761,850	$	2,525,706	$	927,453	$	1,969,583	$	41,452	$	41,452
CRE
Owner-Occupied CRE		551,789		551,789		67,498		1,968,858		-		-
Commercial Construction, Land Development, and Other Land		2,831,715		3,066,115		503,825		3,803,528		10,862		10,862
Other Non Owner-Occupied CRE		9,573,411		10,390,693		2,603,381		11,295,792		104,460		104,460
Direct Financing Leases		894,458		894,458		192,847		900,671		-		-
Residential Real Estate		2,116,747		2,116,747		246,266		1,651,244		6,118		6,118
Installment and Other Consumer		1,350,450		1,350,450		467,552		1,246,839		4,464		4,464
	$	19,080,420	$	20,895,958	$	5,008,822	$	22,836,515	$	167,356	$	167,356

Financing Receivable Credit Quality Indicators [Table Text Block]

	2015
			CRE
					Non Owner-Occupied
Internally Assigned Risk Rating	C&I		Owner-Occupied CRE		Commercial Construction, Land Development, and Other Land		Other CRE		Total		As a % of Total
Pass (Ratings 1 through 5)	$	616,200,797	$	238,119,608	$	46,929,876	$	406,027,442	$	1,307,277,723		95.24	%
Special Mention (Rating 6)		18,031,845		8,630,658		1,780,000		8,846,286		37,288,789		2.72	%
Substandard (Rating 7)		13,927,250		5,772,898		373,968		7,888,029		27,962,145		2.04	%
Doubtful (Rating 8)		-		-		-		-		-		0.00	%
	$	648,159,892	$	252,523,164	$	49,083,844	$	422,761,757	$	1,372,528,657		100.00	%

	2015
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total		As a % of Total
Performing	$	171,951,419	$	169,013,743	$	73,081,751	$	414,046,913		99.11	%
Nonperforming		1,704,186		1,418,787		587,742		3,710,715		0.89	%
	$	173,655,605	$	170,432,530	$	73,669,493	$	417,757,628		100.00	%

	2014
			CRE
					Non Owner-Occupied
Internally Assigned Risk Rating	C&I		Owner-Occupied CRE		Commercial Construction, Land Development, and Other Land		Other CRE		Total		As a % of Total
Pass (Ratings 1 through 5)	$	491,883,568	$	245,237,462	$	65,691,737	$	354,581,419	$	1,157,394,186		94.40	%
Special Mention (Rating 6)		17,034,909		12,637,930		-		3,285,191		32,958,030		2.69	%
Substandard (Rating 7)		15,008,663		2,193,688		2,427,252		16,085,743		35,715,346		2.91	%
Doubtful (Rating 8)		-		-		-		-		-		0.00	%
	$	523,927,140	$	260,069,080	$	68,118,989	$	373,952,353	$	1,226,067,562		100.00	%

	2014
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total		As a % of Total
Performing	$	164,693,144	$	156,818,091	$	71,491,531	$	393,002,766		98.93	%
Nonperforming		1,339,272		1,814,401		1,114,949		4,268,622		1.07	%
	$	166,032,416	$	158,632,492	$	72,606,480	$	397,271,388		100.00	%

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	2015
Classes of Loans/Leases	Number of Loans/Leases		Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Specific Allowance
CONCESSION - Interest rate adjusted below market
Installment and Other Consumer		2	$	37,979	$	37,979	$	12,013
		2	$	37,979	$	37,979	$	12,013
TOTAL		2	$	37,979	$	37,979	$	12,013

	2014
Classes of Loans/Leases	Number of Loans/Leases		Pre- Modification Recorded Investment		Post- Modification Recorded Investment		Specific Allowance
CONCESSION - Extension of maturity
C&I		1	$	58,987	$	58,987	$	58,987
Direct Financing Leases		2		303,701		303,701		12,644
Residential Real Estate		1		159,680		159,680		25,360
Installment and Other Consumer		1		113,653		113,653		113,653
		5	$	636,021	$	636,021	$	210,644
CONCESSION - Significant payment delay
C&I		3	$	889,154	$	889,154	$	217,524
		3	$	889,154	$	889,154	$	217,524
CONCESSION - Forgiveness of principal
C&I		1		96,439		71,760		6,948
		1	$	96,439	$	71,760	$	6,948
CONCESSION - Other
C&I		1	$	427,849	$	427,849	$	60,429
		1	$	427,849	$	427,849	$	60,429
TOTAL		10	$	2,049,463	$	2,024,784	$	495,545

Schedule of Related Party Transactions [Table Text Block]

	2015			2014			2013
Balance, beginning	$	42,469,111		$	39,192,966		$	20,502,058
Net increase (decrease) due to change in related parties		(3,606,418	)		1,040,278			17,124,702
Advances		19,040,675			13,284,475			6,213,381
Repayments		(15,891,055	)		(11,048,608	)		(4,647,175	)
Balance, ending	$	42,012,313		$	42,469,111		$	39,192,966

Schedule of Loan Concentration by Industry Segment [Table Text Block]

	2015					2014
Industry Name	Balance		Percentage of Total Loans/Leases			Balance		Percentage of Total Loans/Leases
Lessors of Non-Residential Buildings	$	311,138,005		17	%	$	256,436,213		16	%
Lessors of Residential Buildings		91,811,101		5	%		74,667,674		5	%
Bank Holding Companies		55,840,984		3	%		60,910,570		4	%