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Note 4 - Loans/Leases Receivable (Details) - Allowance for Estimated Losses on Loans/Leases - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance $ 23,074,365 $ 21,448,048 $ 19,925,204
Balance 26,140,906 23,074,365 21,448,048
Impaired loans/leases 11,023,387 18,949,125  
Nonimpaired loans/leases 1,779,262,898 1,604,389,825  
Loans and leases $ 1,790,286,285 $ 1,623,338,950  
Allowance as a percentage of impaired loans/leases 29.98% 27.68%  
Allowance as a percentage of nonimpaired loans/leases 1.28% 1.11%  
Total allowance as a percentage of total loans/leases 1.46% 1.42%  
Allowance for impaired loans/leases $ 3,304,287 $ 5,244,673  
Allowance for nonimpaired loans/leases 22,836,619 17,829,692  
Provisions charged to expense 6,870,900 6,807,000 5,930,420
Loans/leases charged off (5,225,137) (6,135,705) (5,843,906)
Recoveries on loans/leases previously charged off 1,420,778 955,022 1,436,330
Commercial Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 8,833,832 5,648,774 4,531,545
Balance 10,484,080 8,833,832 5,648,774
Impaired loans/leases 5,286,482 7,279,709  
Nonimpaired loans/leases 642,873,410 516,647,431  
Loans and leases $ 648,159,892 $ 523,927,140  
Allowance as a percentage of impaired loans/leases 49.04% 45.33%  
Allowance as a percentage of nonimpaired loans/leases 1.23% 1.07%  
Total allowance as a percentage of total loans/leases 1.62% 1.69%  
Allowance for impaired loans/leases $ 2,592,270 $ 3,300,199  
Allowance for nonimpaired loans/leases 7,891,810 5,533,633  
Provisions charged to expense 1,470,526 4,297,253 1,453,455
Loans/leases charged off (453,782) (1,475,885) (962,607)
Recoveries on loans/leases previously charged off 633,504 363,690 626,381
Commercial Real Estate Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 8,353,386 10,705,434 11,069,502
Balance 9,375,117 8,353,386 10,705,434
Impaired loans/leases 2,029,035 7,433,383  
Nonimpaired loans/leases 722,339,730 694,707,039  
Loans and leases $ 724,368,765 $ 702,140,422  
Allowance as a percentage of impaired loans/leases 3.79% 15.74%  
Allowance as a percentage of nonimpaired loans/leases 1.29% 1.03%  
Total allowance as a percentage of total loans/leases 1.29% 1.19%  
Allowance for impaired loans/leases $ 76,934 $ 1,170,020  
Allowance for nonimpaired loans/leases 9,298,183 7,183,366  
Provisions charged to expense 3,080,611 (13,326) 2,635,327
Loans/leases charged off (2,560,749) (2,756,083) (3,573,006)
Recoveries on loans/leases previously charged off 501,869 417,361 573,611
Finance Leases Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 3,359,400 [1] 2,517,217 1,990,395
Balance 3,395,088 [1] 3,359,400 [1] 2,517,217
Impaired loans/leases 1,701,341 1,339,272  
Nonimpaired loans/leases 171,954,264 164,693,144  
Loans and leases [1],[2] $ 173,655,605 $ 166,032,416  
Allowance as a percentage of impaired loans/leases 18.00% 26.66%  
Allowance as a percentage of nonimpaired loans/leases 1.80% 1.82%  
Total allowance as a percentage of total loans/leases 1.96% 2.02%  
Allowance for impaired loans/leases $ 306,193 $ 356,996  
Allowance for nonimpaired loans/leases 3,088,895 3,002,404  
Provisions charged to expense 1,688,031 2,278,132 1,431,246
Loans/leases charged off (1,788,772) (1,504,181) (916,836)
Recoveries on loans/leases previously charged off 136,429 68,232 12,412
Residential Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 1,525,952 1,395,849 1,070,328
Balance 1,790,150 1,525,952 1,395,849
Impaired loans/leases 1,418,787 1,788,728  
Nonimpaired loans/leases 169,013,743 156,843,764  
Loans and leases [2],[3] $ 170,432,530 $ 158,632,492  
Allowance as a percentage of impaired loans/leases 13.10% 8.48%  
Allowance as a percentage of nonimpaired loans/leases 0.95% 0.88%  
Total allowance as a percentage of total loans/leases 1.05% 0.96%  
Allowance for impaired loans/leases $ 185,801 $ 151,663  
Allowance for nonimpaired loans/leases 1,604,349 1,374,289  
Provisions charged to expense 430,087 251,030 471,060
Loans/leases charged off (169,996) (130,900) (162,010)
Recoveries on loans/leases previously charged off 4,107 9,973 16,471
Consumer Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 1,001,795 1,180,774 1,263,434
Balance 1,096,471 1,001,795 1,180,774
Impaired loans/leases 587,742 1,108,033  
Nonimpaired loans/leases 73,081,751 71,498,447  
Loans and leases [2] $ 73,669,493 $ 72,606,480  
Allowance as a percentage of impaired loans/leases 24.35% 23.99%  
Allowance as a percentage of nonimpaired loans/leases 1.30% 1.03%  
Total allowance as a percentage of total loans/leases 1.49% 1.38%  
Allowance for impaired loans/leases $ 143,089 $ 265,795  
Allowance for nonimpaired loans/leases 953,382 736,000  
Provisions charged to expense 201,645 (6,089) (60,668)
Loans/leases charged off (251,838) (268,656) (229,447)
Recoveries on loans/leases previously charged off $ 144,869 $ 95,766 $ 207,455
[1] Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists ofdiscussions with reputable and current vendors and management's expertise and understanding of the current states of particular industries to determine informalvaluations 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.
[2] Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual, accruing loans/leases that are greater than or equal to 90 days past due, and accruing troubled debt restructurings.
[3] Includes residential real estate loans held for sale totaling $565,850 and $553,000 as of December 31, 2015 and 2014, respectively.