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Note 13 - Federal and State Income Taxes - Reconciliation of the Expected Federal Income Tax Expense (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Computed "expected" tax expense                 $ 12,806,351 $ 7,208,993 $ 6,297,027
Computed "expected" tax expense, percentage                 35.00% 35.00% 35.00%
Effect of graduated tax rates                 $ (250,013) $ (76,973) $ (79,529)
Effect of graduated tax rates, percentage                 (0.70%) (0.40%) (0.40%)
Tax exempt income, net                 $ (4,343,270) $ (3,461,438) $ (2,646,275)
Tax exempt income, net, percentage                 (11.90%) (16.80%) (14.70%)
Bank-owned life insurance                 $ 619,988 $ 616,737 $ 585,312
Bank-owned life insurance, percentage                 (1.70%) (3.00%) (3.30%)
State income taxes, net of federal benefit, current year                 $ 1,245,524 $ 767,557 $ 497,068
State income taxes, net of federal benefit, current year, percentage                 3.40% 3.70% 2.80%
Change in unrecognized tax benefits                 $ 121,008 $ 223,668 $ (55,728)
Change in unrecognized tax benefits, percentage                 0.30% 1.10% (0.30%)
Acquisition costs                 $ 176,050
Acquisition costs, percentage                 0.50%
Other                 $ (232,875) $ (375,828) $ (388,281)
Other, percentage                 (0.60%) (1.80%) (2.10%)
$ 2,872,412 $ 1,858,208 $ 2,153,144 $ 2,019,023 $ 2,263,293 $ 2,468,871 $ (1,974,411) $ 911,489 $ 8,902,787 $ 3,669,242 $ 3,038,970
Income Tax Expense (Benefit), Pprcentage                 24.30% 17.80% 17.00%