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Note 3 - Aging of the Loan Lease Portfolio (Details) - USD ($)
Jun. 30, 2016
Dec. 31, 2015
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due $ 400,711 $ 1,636,860
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 13,225,353 5,816
Commercial Portfolio Segment [Member]    
Current 687,859,076 640,725,241
Nonaccrual Loans/Leases 4,776,046 5,791,975
Loans 706,261,186 648,159,892
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Past Due 141,571 182,949
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Past Due 530,808 614,732
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Past Due 1,384,387 219,383
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Current 257,503,344 251,612,752
Nonaccrual Loans/Leases 1,043,530 727,463
Loans 258,688,445 252,523,164
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Current 48,759,844 48,890,040
Nonaccrual Loans/Leases 188,981 193,804
Loans 48,948,825 49,083,844
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Current 473,256,279 420,819,874
Nonaccrual Loans/Leases 1,485,865 1,107,768
Loans 476,741,839 422,761,757
Commercial Real Estate Portfolio Segment [Member]    
Loans 784,379,109 724,368,765
Finance Leases Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 1,036,764 1,490,818
Finance Leases Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 1,230,235 439,314
Finance Leases Portfolio Segment [Member]    
Current 165,927,453 170,021,289
Nonaccrual Loans/Leases 1,733,029 1,701,341
Loans [1],[2] 169,927,481 173,655,605
Accruing Past Due 90 Days or More   2,843
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 2,800,589
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due   200,080
Residential Portfolio Segment [Member]    
Current 179,075,229 166,415,118
Nonaccrual Loans/Leases 1,191,215 1,016,743
Loans [2],[3] 180,482,005 170,432,530
Accruing Past Due 90 Days or More  
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 446,971 412,052
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 59,391 14,127
Consumer Portfolio Segment [Member]    
Current 72,831,797 73,134,197
Nonaccrual Loans/Leases 318,145 109,117
Loans [2] 73,658,172 73,669,493
Accruing Past Due 90 Days or More 1,868  
Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due $ 2,556,825 $ 7,138,000
Past due as a percentage of total loan/lease portfolio 0.13% 0.40%
Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due $ 16,114,927 $ 878,720
Past due as a percentage of total loan/lease portfolio 0.84% 0.05%
Current $ 1,885,213,022 $ 1,771,618,511
Nonaccrual Loans/Leases 10,736,811 10,648,211
Loans 1,914,707,953 1,790,286,285
Accruing Past Due 90 Days or More $ 86,368 $ 2,843
Current as a percentage of total loan/lease portfolio 98.46% 98.96%
Accruing past due 90 days or more as a percentage of total loan/lease portfolio 0.00% 0.00%
Nonaccrual Loans/Leases as a percentage of total loan/lease portfolio 0.56% 0.59%
Loans and leases as a percentage of total loan/lease portfolio 100.00% 100.00%
[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 residual values for the three and six months ended June 30, 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 $1,558,500 and $565,850 as of June 30, 2016, and December 31, 2015, respectively.