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Note 3 - Loans/Leases Receivable (Details) - Allowance for Estimated Losses on Loans/Leases - USD ($)
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Dec. 31, 2015
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance $ 26,140,906 $ 23,074,365  
Balance 27,395,442 23,883,273  
Impaired loans/leases 11,323,779   $ 11,023,387
Nonimpaired loans/leases 1,854,604,893   1,779,262,898
Loans and leases $ 1,865,928,672   $ 1,790,286,285
Allowance as a percentage of impaired loans/leases 28.08%   29.98%
Allowance as a percentage of nonimpaired loans/leases 1.31%   1.28%
Total allowance as a percentage of total loans/leases 1.46%   1.45%
Allowance for impaired loans/leases $ 3,179,854   $ 3,304,287
Allowance for nonimpaired loans/leases 24,215,588   22,836,619
Provisions charged to expense 2,072,985 1,710,456  
Loans/leases charged off (868,284) (1,107,663)  
Recoveries on loans/leases previously charged off 49,835 206,115  
Commercial Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 10,484,080 8,833,832  
Balance 10,991,979 9,177,164  
Impaired loans/leases 5,178,446   5,286,482
Nonimpaired loans/leases 676,878,336   642,873,410
Loans and leases $ 682,056,782   $ 648,159,892
Allowance as a percentage of impaired loans/leases 41.87%   49.04%
Allowance as a percentage of nonimpaired loans/leases 1.30%   1.23%
Total allowance as a percentage of total loans/leases 1.61%   1.62%
Allowance for impaired loans/leases $ 2,168,454   $ 2,592,270
Allowance for nonimpaired loans/leases 8,823,525   7,891,810
Provisions charged to expense 739,831 388,641  
Loans/leases charged off (243,566) (200,301)  
Recoveries on loans/leases previously charged off 11,634 154,992  
Commercial Real Estate Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 9,375,117 8,353,386  
Balance 10,090,567 8,838,204  
Impaired loans/leases 1,946,451   2,029,035
Nonimpaired loans/leases 764,212,914   722,339,730
Loans and leases $ 766,159,365   $ 724,368,765
Allowance as a percentage of impaired loans/leases 4.23%   3.79%
Allowance as a percentage of nonimpaired loans/leases 1.31%   1.29%
Total allowance as a percentage of total loans/leases 1.32%   1.29%
Allowance for impaired loans/leases $ 82,296   $ 76,934
Allowance for nonimpaired loans/leases 10,008,271   9,298,183
Provisions charged to expense 715,450 835,894  
Loans/leases charged off   (351,076)  
Finance Leases Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 3,395,088 [1] 3,359,400  
Balance 3,287,230 [1] 3,227,458  
Impaired loans/leases 2,253,046   1,701,341
Nonimpaired loans/leases 170,521,002   171,954,264
Loans and leases [1],[2] $ 172,774,048   $ 173,655,605
Allowance as a percentage of impaired loans/leases 21.45%   18.00%
Allowance as a percentage of nonimpaired loans/leases 1.64%   1.80%
Total allowance as a percentage of total loans/leases 1.90%   1.96%
Allowance for impaired loans/leases $ 483,193   $ 306,193
Allowance for nonimpaired loans/leases 2,804,038   3,088,895
Provisions charged to expense 478,245 403,452  
Loans/leases charged off (600,938) (547,492)  
Recoveries on loans/leases previously charged off 14,836 12,098  
Residential Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 1,790,150 1,525,952  
Balance 1,836,622 1,597,754  
Impaired loans/leases 1,496,236   1,418,787
Nonimpaired loans/leases 171,599,973   169,013,743
Loans and leases [2],[3] $ 173,096,209   $ 170,432,530
Allowance as a percentage of impaired loans/leases 13.33%   13.10%
Allowance as a percentage of nonimpaired loans/leases 0.95%   0.95%
Total allowance as a percentage of total loans/leases 1.06%   1.05%
Allowance for impaired loans/leases $ 199,498   $ 185,801
Allowance for nonimpaired loans/leases 1,637,124   1,604,349
Provisions charged to expense 62,656 71,802  
Loans/leases charged off (16,184)    
Consumer Portfolio Segment [Member]      
Financing Receivable, Allowance for Credit Losses [Line Items]      
Balance 1,096,471 1,001,795  
Balance 1,189,043 1,042,693  
Impaired loans/leases 449,600   587,742
Nonimpaired loans/leases 71,392,668   73,081,751
Loans and leases [2] $ 71,842,268   $ 73,669,493
Allowance as a percentage of impaired loans/leases 54.81%   24.35%
Allowance as a percentage of nonimpaired loans/leases 1.32%   1.30%
Total allowance as a percentage of total loans/leases 1.66%   1.49%
Allowance for impaired loans/leases $ 246,413   $ 143,089
Allowance for nonimpaired loans/leases 942,630   $ 953,382
Provisions charged to expense 76,803 10,667  
Loans/leases charged off (7,596) (8,794)  
Recoveries on loans/leases previously charged off $ 23,365 $ 39,025  
[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, which is combined with 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 residualvalues for the three months ended March 31, 2016 and 2015.
[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 TDRs.
[3] Includes residential real estate loans held for sale totaling $765,385 and $565,850 as of March 31, 2016, and December 31, 2015, respectively.