Note 3 - Loans Leases Receivable - Leases By Delinquency Status (Details) - USD ($)		Sep. 30, 2016	Dec. 31, 2015
Performing Financial Instruments [Member] | Finance Leases Portfolio Segment [Member]
Loans	[1]	$ 163,597,576	$ 171,951,421
Performing Financial Instruments [Member] | Residential Portfolio Segment [Member]
Loans	[1]	226,908,556	169,013,743
Performing Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	81,580,220	73,081,751
Performing Financial Instruments [Member] | Lease Residential and Consumer Portfolio Segments [Member]
Loans	[1]	$ 472,086,352	$ 414,046,915
As a % of Total	[1]	98.78%	99.11%
Nonperforming Financial Instruments [Member] | Finance Leases Portfolio Segment [Member]
Loans	[1]	$ 3,326,501	$ 1,704,184
Nonperforming Financial Instruments [Member] | Residential Portfolio Segment [Member]
Loans		2,172,045	1,418,787	[1]
Nonperforming Financial Instruments [Member] | Consumer Portfolio Segment [Member]
Loans	[1]	337,512	587,742
Nonperforming Financial Instruments [Member] | Lease Residential and Consumer Portfolio Segments [Member]
Loans	[1]	$ 5,836,057	$ 3,710,713
As a % of Total	[1]	1.22%	0.89%
Nonperforming Financial Instruments [Member]
Loans		$ 16,587,904	$ 11,704,810
Finance Leases Portfolio Segment [Member]
Loans	[1],[2]	166,924,077	173,655,605
Residential Portfolio Segment [Member]
Loans	[1],[3]	229,080,600	170,432,530
Consumer Portfolio Segment [Member]
Loans	[1]	81,917,732	73,669,493
Lease Residential and Consumer Portfolio Segments [Member]
Loans	[1]	$ 477,922,409	$ 417,757,628
As a % of Total	[1]	100.00%	100.00%
Loans		$ 2,352,534,732	$ 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 nine months ended September 30, 2016 and 2015.

[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.