Note 3 - Leases By Delinquency Status (Details) - USD ($)		Jun. 30, 2016	Dec. 31, 2015
Finance Leases Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	[1]	$ 167,134,533	$ 171,951,421
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	[1]	2,792,948	1,704,184
Finance Leases Portfolio Segment [Member]
Loans	[1],[2]	169,927,481	173,655,605
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	[1]	178,896,991	169,013,743
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	[1]	1,585,014	1,418,787
Residential Portfolio Segment [Member]
Loans	[1],[3]	180,482,005	170,432,530
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]
Loans	[1]	73,210,008	73,081,751
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]
Loans	[1]	448,164	587,742
Consumer Portfolio Segment [Member]
Loans	[1]	73,658,172	73,669,493
Lease Residential and Consumer Portfolio Segments [Member] | Performing Financial Instruments [Member]
Loans	[1]	$ 419,241,532	$ 414,046,915
As a % of Total	[1]	98.86%	99.11%
Lease Residential and Consumer Portfolio Segments [Member] | Nonperforming Financial Instruments [Member]
Loans	[1]	$ 4,826,126	$ 3,710,713
As a % of Total	[1]	1.14%	0.89%
Lease Residential and Consumer Portfolio Segments [Member]
Loans	[1]	$ 424,067,658	$ 417,757,628
As a % of Total	[1]	100.00%	100.00%
Nonperforming Financial Instruments [Member]
Loans		$ 12,576,156	$ 11,704,810
Loans		$ 1,914,707,953	$ 1,790,286,285

[1] 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.

[2] 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.

[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.