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Note 3 - Loans Leases Receivable - Aging of the Loan Lease Portfolio (Details) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due $ 358,503 $ 1,636,860
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 232,297 5,816
Commercial Portfolio Segment [Member]    
Current 796,943,072 640,725,241
Nonaccrual Loans/Leases 6,507,205 5,791,975
Loans 804,307,562 648,159,892
Accruing Past Due 90 Days or More 266,485  
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Past Due 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 4,617,055 614,732
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 219,383
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Current 316,299,798 251,612,752
Nonaccrual Loans/Leases 1,599,213 727,463
Loans 317,899,011 252,523,164
Accruing Past Due 90 Days or More  
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Current 160,034,828 48,890,040
Nonaccrual Loans/Leases 492,266 193,804
Loans 160,527,094 49,083,844
Accruing Past Due 90 Days or More  
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Current 585,545,037 420,819,874
Nonaccrual Loans/Leases 1,716,564 1,107,768
Loans 591,878,656 422,761,757
Accruing Past Due 90 Days or More  
Commercial Real Estate Portfolio Segment [Member]    
Loans 1,070,304,761 724,368,765
Finance Leases Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 1,180,356 1,490,818
Finance Leases Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 998,896 439,314
Finance Leases Portfolio Segment [Member]    
Current 162,556,659 170,021,289
Nonaccrual Loans/Leases 2,188,166 1,701,341
Loans [1],[2] 166,924,077 173,655,605
Accruing Past Due 90 Days or More 2,843
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 122,744 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 227,061,212 166,415,118
Nonaccrual Loans/Leases 1,677,217 1,016,743
Loans [2],[3] 229,080,600 170,432,530
Accruing Past Due 90 Days or More 104,789  
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 89,104 412,052
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 41,332 14,127
Consumer Portfolio Segment [Member]    
Current 81,576,782 73,134,197
Nonaccrual Loans/Leases 190,022 109,117
Loans [2] 81,917,732 73,669,493
Accruing Past Due 90 Days or More 20,492  
Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due $ 6,367,762 $ 7,138,000
Past due as a percentage of total loan/lease portfolio 0.27% 0.40%
Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due $ 1,387,163 $ 878,720
Past due as a percentage of total loan/lease portfolio 0.06% 0.05%
Current $ 2,330,017,388 $ 1,771,618,511
Nonaccrual Loans/Leases 14,370,653 10,648,211
Loans 2,352,534,732 1,790,286,285
Accruing Past Due 90 Days or More $ 391,766 $ 2,843
Current as a percentage of total loan/lease portfolio 99.05% 98.96%
Accruing past due 90 days or more as a percentage of total loan/lease portfolio 0.02% 0.00%
Nonaccrual Loans/Leases as a percentage of total loan/lease portfolio 0.61% 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 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.