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Note 3 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   5,791,975
Accruing TDRs $ 170,113 173,087
Loans $ 6,943,803 $ 5,965,062
Loans and leases as a percentage of total loan/lease portfolio 41.86% 50.96%
Commercial Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 266,485  
Nonaccrual Loans/Leases 6,507,205 $ 5,791,975
Loans 804,307,562 648,159,892
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   727,463
Accruing TDRs
Loans $ 1,599,213 $ 727,463
Loans and leases as a percentage of total loan/lease portfolio 9.64% 6.22%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   193,804
Accruing TDRs
Loans $ 492,266 $ 193,804
Loans and leases as a percentage of total loan/lease portfolio 2.97% 1.66%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   1,107,768
Accruing TDRs
Loans $ 1,716,564 $ 1,107,768
Loans and leases as a percentage of total loan/lease portfolio 10.35% 9.46%
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 1,599,213 $ 727,463
Loans 317,899,011 252,523,164
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 492,266 193,804
Loans 160,527,094 49,083,844
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 1,716,564 1,107,768
Loans 591,878,656 422,761,757
Commercial Real Estate Portfolio Segment [Member]    
Loans 1,070,304,761 724,368,765
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More   2,843
Nonaccrual Loans/Leases [1]   1,701,341
Accruing TDRs 1,138,335
Loans [2] $ 3,326,501 $ 1,704,184
Loans and leases as a percentage of total loan/lease portfolio 20.05% 14.56%
Finance Leases Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 2,843
Nonaccrual Loans/Leases 2,188,166 1,701,341
Loans [2],[3] 166,924,077 173,655,605
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   1,016,743
Accruing TDRs 390,039 402,044
Loans $ 2,172,045 $ 1,418,787 [2]
Loans and leases as a percentage of total loan/lease portfolio 13.09% 12.12%
Residential Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 104,789  
Nonaccrual Loans/Leases 1,677,217 $ 1,016,743
Loans [2],[4] 229,080,600 170,432,530
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1]   109,117
Accruing TDRs 126,998 478,625
Loans [2] $ 337,512 $ 587,742
Loans and leases as a percentage of total loan/lease portfolio 2.03% 5.02%
Consumer Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 20,492  
Nonaccrual Loans/Leases 190,022 $ 109,117
Loans [2] 81,917,732 73,669,493
Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More   2,843
Nonaccrual Loans/Leases [1]   10,648,211
Accruing TDRs 1,825,485 1,053,756
Loans $ 16,587,904 $ 11,704,810
Loans and leases as a percentage of total loan/lease portfolio 100.00% 100.00%
Accruing Past Due 90 Days or More $ 391,766 $ 2,843
Nonaccrual Loans/Leases 14,370,653 10,648,211
Accruing TDRs 6,684,905 2,587,413
Loans $ 2,352,534,732 $ 1,790,286,285
Loans and leases as a percentage of total loan/lease portfolio 100.00% 100.00%
[1] Nonaccrual loans/leases included $1,533,657 of TDRs, including $1,164,423 in C&I loans, $193,804 in CRE loans, $42,098 in direct financing leases, $119,305 in residential real estate loans, and $14,027 in installment loans.
[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] 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.
[4] 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.