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Note 3 - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Dec. 31, 2015
Commercial Portfolio Segment [Member]            
Balance $ 10,991,979 $ 9,093,650 $ 10,484,080 $ 8,750,317    
Provisions (credits) charged to expense (241,600) 604,731 498,231 993,372    
Loans/leases charged off (48,983) (45,337) (292,549) (245,638)    
Recoveries on loans/leases previously charged off 23,110 367,822 34,744 522,815    
Balance 10,724,506 10,020,866 10,724,506 10,020,866    
Allowance for impaired loans/leases         $ 1,242,430 $ 2,592,270
Allowance for nonimpaired loans/leases         9,482,076 7,891,810
Less allowance for estimated losses on loans/leases 10,991,979 9,093,650 10,724,506 10,020,866 10,724,506 10,484,080
Impaired loans/leases         4,454,638 5,286,482
Nonimpaired loans/leases         701,806,548 642,873,410
Loans         $ 706,261,186 $ 648,159,892
Allowance as a percentage of impaired loans/leases         27.89% 49.04%
Allowance as a percentage of nonimpaired loans/leases         1.35% 1.23%
Total allowance as a percentage of total loans/leases         1.52% 1.62%
Commercial Real Estate Portfolio Segment [Member]            
Balance 10,090,567 8,838,204 9,375,117 8,353,386    
Provisions (credits) charged to expense 919,596 1,081,753 1,635,046 1,917,647    
Loans/leases charged off (23,101) (23,101) (351,076)    
Recoveries on loans/leases previously charged off 9,699 9,699    
Balance 10,987,062 9,929,656 10,987,062 9,929,656    
Allowance for impaired loans/leases         $ 123,079 $ 76,934
Allowance for nonimpaired loans/leases         10,863,983 9,298,183
Less allowance for estimated losses on loans/leases 10,090,567 8,838,204 10,987,062 9,929,656 10,987,062 9,375,117
Impaired loans/leases         2,616,301 2,029,035
Nonimpaired loans/leases         781,762,808 722,339,730
Loans         $ 784,379,109 $ 724,368,765
Allowance as a percentage of impaired loans/leases         4.70% 3.79%
Allowance as a percentage of nonimpaired loans/leases         1.39% 1.29%
Total allowance as a percentage of total loans/leases         1.40% 1.29%
Finance Leases Portfolio Segment [Member]            
Balance 3,287,231 3,310,973 3,395,088 [1] 3,442,915    
Provisions (credits) charged to expense 460,997 473,982 939,242 877,434    
Loans/leases charged off (534,716) (465,098) (1,135,654) (1,012,590)    
Recoveries on loans/leases previously charged off 12,682 32,446 27,518 44,544    
Balance 3,226,194 [1] 3,352,303 3,226,194 [1] 3,352,303    
Allowance for impaired loans/leases         $ 555,819 $ 306,193
Allowance for nonimpaired loans/leases         2,670,375 3,088,895
Less allowance for estimated losses on loans/leases 3,226,194 [1] 3,310,973 3,226,194 [1] 3,352,303 3,226,194 [1] 3,395,088 [1]
Impaired loans/leases         2,678,521 1,701,341
Nonimpaired loans/leases         167,248,960 171,954,264
Loans [1],[2]         $ 169,927,481 $ 173,655,605
Allowance as a percentage of impaired loans/leases         20.75% 18.00%
Allowance as a percentage of nonimpaired loans/leases         1.60% 1.80%
Total allowance as a percentage of total loans/leases         1.90% 1.96%
Residential Portfolio Segment [Member]            
Balance 1,836,622 1,597,754 1,790,150 1,525,952    
Provisions (credits) charged to expense 194,988 122,381 257,644 194,183    
Loans/leases charged off (17,523) (33,707)    
Recoveries on loans/leases previously charged off 900 900    
Balance 2,014,987 1,720,135 2,014,987 1,720,135    
Allowance for impaired loans/leases         $ 198,020 $ 185,801
Allowance for nonimpaired loans/leases         1,816,967 1,604,349
Less allowance for estimated losses on loans/leases 1,836,622 1,597,754 2,014,987 1,720,135 2,014,987 1,790,150
Impaired loans/leases         1,585,013 1,418,787
Nonimpaired loans/leases         178,896,992 169,013,743
Loans [2],[3]         $ 180,482,005 $ 170,432,530
Allowance as a percentage of impaired loans/leases         12.49% 13.10%
Allowance as a percentage of nonimpaired loans/leases         1.02% 0.95%
Total allowance as a percentage of total loans/leases         1.12% 1.05%
Consumer Portfolio Segment [Member]            
Balance 1,189,043 1,042,693 1,096,471 1,001,795    
Provisions (credits) charged to expense (136,131) 65,818 (59,328) 76,485    
Loans/leases charged off (9,892) (25,255) (17,488) (34,049)    
Recoveries on loans/leases previously charged off 101,721 39,784 125,086 78,809    
Balance 1,144,741 1,123,040 1,144,741 1,123,040    
Allowance for impaired loans/leases         $ 138,490 $ 143,089
Allowance for nonimpaired loans/leases         1,006,251 953,382
Less allowance for estimated losses on loans/leases 1,189,043 1,042,693 1,144,741 1,123,040 1,144,741 1,096,471
Impaired loans/leases         446,297 587,742
Nonimpaired loans/leases         73,211,875 73,081,751
Loans [2]         $ 73,658,172 $ 73,669,493
Allowance as a percentage of impaired loans/leases         31.03% 24.35%
Allowance as a percentage of nonimpaired loans/leases         1.37% 1.30%
Total allowance as a percentage of total loans/leases         1.55% 1.49%
Balance 27,395,442 23,883,274 26,140,906 23,074,365    
Provisions (credits) charged to expense 1,197,850 2,348,665 3,270,835 4,059,121    
Loans/leases charged off (634,215) (535,690) (1,502,499) (1,643,353)    
Recoveries on loans/leases previously charged off 138,413 449,751 188,248 655,867    
Balance 28,097,490 26,146,000 28,097,490 26,146,000    
Allowance for impaired loans/leases         $ 2,257,838 $ 3,304,287
Allowance for nonimpaired loans/leases         25,839,652 22,836,619
Less allowance for estimated losses on loans/leases $ 28,097,490 $ 23,883,274 $ 28,097,490 $ 26,146,000 28,097,490 26,140,906
Impaired loans/leases         11,780,770 11,023,387
Nonimpaired loans/leases         1,902,927,183 1,779,262,898
Loans         $ 1,914,707,953 $ 1,790,286,285
Allowance as a percentage of impaired loans/leases         19.17% 29.98%
Allowance as a percentage of nonimpaired loans/leases         1.36% 1.28%
Total allowance as a percentage of total loans/leases         1.46% 1.45%
[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.