Note 3 - Loans Leases Receivable - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)		3 Months Ended			9 Months Ended
		Sep. 30, 2016		Sep. 30, 2015	Sep. 30, 2016		Sep. 30, 2015	Sep. 30, 2016		Dec. 31, 2015
Commercial Portfolio Segment [Member]
Balance		$ 10,724,506		$ 10,020,866	$ 10,484,080		$ 8,750,317
Provision for loan/lease losses		859,031		520,058	1,357,262		1,513,430
Loans/leases charged off		(96,330)		(145,665)	(388,879)		(391,303)
Recoveries on loans/leases previously charged off		70,759		136,909	105,503		659,724
Balance		11,557,966		10,532,168	11,557,966		10,532,168
Allowance for impaired loans/leases								$ 1,114,680		$ 2,592,270
Allowance for nonimpaired loans/leases								10,443,286		7,891,810
Less allowance for estimated losses on loans/leases		10,724,506		10,020,866	11,557,966		10,532,168	11,557,966		10,484,080
Impaired loans/leases								5,874,093		5,286,482
Nonimpaired loans/leases								798,433,469		642,873,410
Loans								$ 804,307,562		$ 648,159,892
Allowance as a percentage of impaired loans/leases								18.98%		49.04%
Allowance as a percentage of nonimpaired loans/leases								1.31%		1.23%
Total allowance as a percentage of total loans/leases								1.44%		1.62%
Commercial Real Estate Portfolio Segment [Member]
Balance		10,987,062		9,929,656	9,375,117		8,353,386
Provision for loan/lease losses		8,962		573,119	1,644,008		2,490,766
Loans/leases charged off				(1,813,973)	(23,101)		(2,165,049)
Recoveries on loans/leases previously charged off		6,500		19,913	6,500		29,612
Balance		11,002,524		8,708,715	11,002,524		8,708,715
Allowance for impaired loans/leases								$ 175,743		$ 76,934
Allowance for nonimpaired loans/leases								10,826,781		9,298,183
Less allowance for estimated losses on loans/leases		10,987,062		9,929,656	11,002,524		8,708,715	11,002,524		9,375,117
Impaired loans/leases								3,495,386		2,029,035
Nonimpaired loans/leases								1,066,809,375		722,339,730
Loans								$ 1,070,304,761		$ 724,368,765
Allowance as a percentage of impaired loans/leases								5.03%		3.79%
Allowance as a percentage of nonimpaired loans/leases								1.01%		1.29%
Total allowance as a percentage of total loans/leases								1.03%		1.29%
Finance Leases Portfolio Segment [Member]
Balance		3,226,194		3,352,303	3,395,088	[1]	3,442,915
Provision for loan/lease losses		641,435		361,071	1,580,677		1,238,505
Loans/leases charged off		(847,668)		(483,420)	(1,983,322)		(1,496,010)
Recoveries on loans/leases previously charged off		22,001		18,679	49,519		63,223
Balance		3,041,962	[1]	3,248,633	3,041,962	[1]	3,248,633
Allowance for impaired loans/leases								$ 739,207		$ 306,193
Allowance for nonimpaired loans/leases								2,302,755		3,088,895
Less allowance for estimated losses on loans/leases		3,041,962	[1]	3,352,303	3,041,962	[1]	3,248,633	3,041,962	[1]	3,395,088	[1]
Impaired loans/leases								2,925,205		1,701,341
Nonimpaired loans/leases								163,998,872		171,954,264
Loans	[1],[2]							$ 166,924,077		$ 173,655,605
Allowance as a percentage of impaired loans/leases								25.27%		18.00%
Allowance as a percentage of nonimpaired loans/leases								1.40%		1.80%
Total allowance as a percentage of total loans/leases								1.82%		1.96%
Residential Portfolio Segment [Member]
Balance		2,014,987		1,720,135	1,790,150		1,525,952
Provision for loan/lease losses		79,221		130,742	336,865		324,925
Loans/leases charged off		(38,554)		(25,928)	(72,261)		(25,928)
Recoveries on loans/leases previously charged off				4,107	900		4,107
Balance		2,055,654		1,829,056	2,055,654		1,829,056
Allowance for impaired loans/leases								$ 169,147		$ 185,801
Allowance for nonimpaired loans/leases								1,886,507		1,604,349
Less allowance for estimated losses on loans/leases		2,014,987		1,720,135	2,055,654		1,829,056	2,055,654		1,790,150
Impaired loans/leases								2,230,829		1,418,787
Nonimpaired loans/leases								226,849,771		169,013,743
Loans	[2],[3]							$ 229,080,600		$ 170,432,530
Allowance as a percentage of impaired loans/leases								7.58%		13.10%
Allowance as a percentage of nonimpaired loans/leases								0.83%		0.95%
Total allowance as a percentage of total loans/leases								0.90%		1.05%
Consumer Portfolio Segment [Member]
Balance		1,144,741		1,123,040	1,096,471		1,001,795
Provision for loan/lease losses		19,337		50,273	(39,991)		126,758
Loans/leases charged off		(4,530)		(6,837)	(22,018)		(40,886)
Recoveries on loans/leases previously charged off		9,181		49,296	134,267		128,105
Balance		1,168,729		1,215,772	1,168,729		1,215,772
Allowance for impaired loans/leases								$ 148,320		$ 143,089
Allowance for nonimpaired loans/leases								1,020,409		953,382
Less allowance for estimated losses on loans/leases		1,144,741		1,123,040	1,168,729		1,215,772	1,168,729		1,096,471
Impaired loans/leases								368,924		587,742
Nonimpaired loans/leases								81,548,808		73,081,751
Loans	[2]							$ 81,917,732		$ 73,669,493
Allowance as a percentage of impaired loans/leases								40.20%		24.35%
Allowance as a percentage of nonimpaired loans/leases								1.25%		1.30%
Total allowance as a percentage of total loans/leases								1.43%		1.49%
Balance		28,097,490		26,146,000	26,140,906		23,074,365
Provision for loan/lease losses		1,607,986		1,635,263	4,878,821		5,694,384
Loans/leases charged off		(987,082)		(2,475,823)	(2,489,581)		(4,119,176)
Recoveries on loans/leases previously charged off		108,441		228,904	296,689		884,771
Balance		28,826,835		25,534,344	28,826,835		25,534,344
Allowance for impaired loans/leases								$ 2,347,097		$ 3,304,287
Allowance for nonimpaired loans/leases								26,479,738		22,836,619
Less allowance for estimated losses on loans/leases		$ 28,826,835		$ 26,146,000	$ 28,826,835		$ 25,534,344	28,826,835		26,140,906
Impaired loans/leases								14,894,437		11,023,387
Nonimpaired loans/leases								2,337,640,295		1,779,262,898
Loans								$ 2,352,534,732		$ 1,790,286,285
Allowance as a percentage of impaired loans/leases								15.76%		29.98%
Allowance as a percentage of nonimpaired loans/leases								1.13%		1.28%
Total allowance as a percentage of total loans/leases								1.22%		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 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.