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Note 3 - Loans Leases Receivable - Composition of the Loan Lease Portfolio (Details) - USD ($)
Sep. 30, 2016
Jun. 30, 2016
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Dec. 31, 2014
Commercial Portfolio Segment [Member]            
Loans $ 804,307,562   $ 648,159,892      
Less allowance (11,557,966) $ (10,724,506) (10,484,080) $ (10,532,168) $ (10,020,866) $ (8,750,317)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]            
Loans 317,899,011   252,523,164      
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]            
Loans 160,527,094   49,083,844      
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]            
Loans 591,878,656   422,761,757      
Commercial Real Estate Portfolio Segment [Member]            
Loans 1,070,304,761   724,368,765      
Less allowance (11,002,524) (10,987,062) (9,375,117) (8,708,715) (9,929,656) (8,353,386)
Finance Leases Portfolio Segment [Member]            
Loans [1],[2] 166,924,077   173,655,605      
Plus deferred loan/lease origination costs, net of fees [1] 6,018,484   6,594,582      
Gross loans/leases receivable [1] 172,942,561   180,250,187      
Less allowance (3,041,962) [1] (3,226,194) (3,395,088) [1] (3,248,633) (3,352,303) (3,442,915)
[1] 169,900,599   176,855,099      
Net minimum lease payments to be received [1] 186,183,516   195,476,230      
Estimated unguaranteed residual values of leased assets [1] 1,085,154   1,165,706      
Unearned lease/residual income [1] (20,344,593)   (22,986,331)      
Residential Portfolio Segment [Member]            
Loans [2],[3] 229,080,600   170,432,530      
Less allowance (2,055,654) (2,014,987) (1,790,150) (1,829,056) (1,720,135) (1,525,952)
Consumer Portfolio Segment [Member]            
Loans [2] 81,917,732   73,669,493      
Less allowance (1,168,729) (1,144,741) (1,096,471) (1,215,772) (1,123,040) (1,001,795)
Loans 2,352,534,732   1,790,286,285      
Plus deferred loan/lease origination costs, net of fees 8,065,780   7,736,390      
Gross loans/leases receivable 2,360,600,512   1,798,022,675      
Less allowance (28,826,835) $ (28,097,490) (26,140,906) $ (25,534,344) $ (26,146,000) $ (23,074,365)
$ 2,331,773,677   $ 1,771,881,769      
[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 nine months ended September 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 $1,377,875 and $565,850 as of September 30, 2016, and December 31, 2015, respectively.