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Note 4 - Loans Leases Receivable (Tables)
 12 Months Ended
Dec. 31, 2016
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
   
2016
    
2015
  
                 
C&I loans
   $
827,637,263
    $
648,159,892
 
CRE loans
                
Owner-occupied CRE
    
332,387,621
     
252,523,164
 
Commercial construction, land development, and other land
    
165,149,491
     
49,083,844
 
Other non owner-occupied CRE
    
595,921,748
     
422,761,757
 
     
1,093,458,860
     
724,368,765
 
                 
Direct financing leases *
    
165,419,360
     
173,655,605
 
Residential real estate loans **
    
229,233,104
     
170,432,530
 
Installment and other consumer loans
    
81,665,695
     
73,669,493
 
     
2,397,414,282
     
1,790,286,285
 
Plus deferred loan/lease origination costs, net of fees
    
8,072,703
     
7,736,390
 
     
2,405,486,985
     
1,798,022,675
 
Less allowance
    
(30,757,448
 )    
(26,140,906
 )
    $
2,374,729,537
    $
1,771,881,769
 
                 
                 
* Direct financing leases:
                
Net minimum lease payments to be received
   $
184,274,802
    $
195,476,230
 
Estimated unguaranteed residual values of leased assets
    
1,085,154
     
1,165,706
 
Unearned lease/residual income
    
(19,940,596
 )    
(22,986,331
 )
     
165,419,360
     
173,655,605
 
Plus deferred lease origination costs, net of fees
    
5,881,778
     
6,594,582
 
     
171,301,138
     
180,250,187
 
Less allowance
    
(3,111,898
 )    
(3,395,088
 )
    $
168,189,240
    $
176,855,099
 
Past Due Financing Receivables [Table Text Block]
   
2016
  
Classes of Loans/Leases
  
Current
    
30-59 Days
Past Due
    
60-89 Days
Past Due
    
Accruing Past
Due 90 Days
or More
    
Nonaccrual Loans/Leases
    
Total
  
                                                 
C&I
   $
821,637,507
    $
1,455,185
    $
10,551
    $
346,234
    $
4,187,786
    $
827,637,263
 
CRE
                                                
Owner-Occupied CRE
    
331,812,571
     
-
     
242,902
     
-
     
332,148
     
332,387,621
 
Commercial Construction, Land Development, and Other Land
    
160,760,034
     
35,638
     
-
     
-
     
4,353,819
     
165,149,491
 
Other Non Owner-Occupied CRE
    
594,384,926
     
100,673
     
-
     
-
     
1,436,149
     
595,921,748
 
Direct Financing Leases
    
161,452,627
     
730,627
     
574,700
     
215,225
     
2,446,181
     
165,419,360
 
Residential Real Estate
    
227,023,552
     
473,478
     
365,581
     
294,854
     
1,075,639
     
229,233,104
 
Installment and Other Consumer
    
81,199,766
     
204,973
     
63,111
     
110,501
     
87,344
     
81,665,695
 
    $
2,378,270,983
    $
3,000,574
    $
1,256,845
    $
966,814
    $
13,919,066
    $
2,397,414,282
 
                                                 
As a percentage of total loan/lease portfolio
    
99.20
 %    
0.13
 %    
0.05
 %    
0.04
 %    
0.58
 %    
100.00
 %
   
2015
  
Classes of Loans/Leases
  
Current
    
30-59 Days
Past Due
    
60-89 Days
Past Due
    
Accruing
Past
Due 90 Days
or More
    
Nonaccrual Loans/Leases
    
Total
  
                                                 
C&I
   $
640,725,241
    $
1,636,860
    $
5,816
    $
-
    $
5,791,975
    $
648,159,892
 
CRE
                                                
Owner-Occupied CRE
    
251,612,752
     
182,949
     
-
     
-
     
727,463
     
252,523,164
 
Commercial Construction, Land Development, and Other Land
    
48,890,040
     
-
     
-
     
-
     
193,804
     
49,083,844
 
Other Non Owner-Occupied CRE
    
420,819,874
     
614,732
     
219,383
     
-
     
1,107,768
     
422,761,757
 
Direct Financing Leases
    
170,021,289
     
1,490,818
     
439,314
     
2,843
     
1,701,341
     
173,655,605
 
Residential Real Estate
    
166,415,118
     
2,800,589
     
200,080
     
-
     
1,016,743
     
170,432,530
 
Installment and Other Consumer
    
73,134,197
     
412,052
     
14,127
     
-
     
109,117
     
73,669,493
 
    $
1,771,618,511
    $
7,138,000
    $
878,720
    $
2,843
    $
10,648,211
    $
1,790,286,285
 
                                                 
As a percentage of total loan/lease portfolio
    
98.96
 %    
0.40
 %    
0.05
 %    
0.00
 %    
0.59
 %    
100.00
 %
Schedule of Nonperforming Loans Leases [Table Text Block]
   
2016
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days
or More
    
Nonaccrual Loans/Leases *
    
Accruing TDRs
   
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
346,234
    $
4,187,786
    $
4,733,997
    $
9,268,017
     
43.65
 %
CRE
                                        
Owner-Occupied CRE
    
-
     
332,148
     
-
     
332,148
     
1.56
 %
Commercial Construction, Land Development, and Other Land
    
-
     
4,353,819
     
-
     
4,353,819
     
20.51
 %
Other Non Owner-Occupied CRE
    
-
     
1,436,149
     
-
     
1,436,149
     
6.77
 %
Direct Financing Leases
    
215,225
     
2,446,181
     
1,008,244
     
3,669,650
     
17.28
 %
Residential Real Estate
    
294,854
     
1,075,639
     
585,541
     
1,956,034
     
9.21
 %
Installment and Other Consumer
    
110,501
     
87,344
     
18,746
     
216,591
     
1.02
 %
    $
966,814
    $
13,919,066
    $
6,346,528
    $
21,232,408
     
100.00
 %
   
2015
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days
or More
    
Nonaccrual Loans/Leases **
    
Accruing TDRs
   
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
-
    $
5,791,975
    $
173,087
    $
5,965,062
     
50.96
 %
CRE
                                        
Owner-Occupied CRE
    
-
     
727,463
     
-
     
727,463
     
6.22
 %
Commercial Construction, Land Development, and Other Land
    
-
     
193,804
     
-
     
193,804
     
1.66
 %
Other Non Owner-Occupied CRE
    
-
     
1,107,768
     
-
     
1,107,768
     
9.46
 %
Direct Financing Leases
    
2,843
     
1,701,341
     
-
     
1,704,184
     
14.56
 %
Residential Real Estate
    
-
     
1,016,743
     
402,044
     
1,418,787
     
12.12
 %
Installment and Other Consumer
    
-
     
109,117
     
478,625
     
587,742
     
5.02
 %
    $
2,843
    $
10,648,211
    $
1,053,756
    $
11,704,810
     
100.00
 %
Allowance for Credit Losses on Financing Receivables [Table Text Block]
   
Year Ended December 31, 2016
  
                                                 
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
10,484,080
    $
9,375,117
    $
3,395,088
    $
1,790,150
    $
1,096,471
    $
26,140,906
 
Provisions (credits) charged to expense
    
2,478,912
     
2,286,953
     
2,127,463
     
628,114
     
(43,276
 )    
7,478,166
 
Loans/leases charged off
    
(527,152
 )    
(24,304
 )    
(2,503,417
 )    
(76,820
 )    
(112,490
 )    
(3,244,183
 )
Recoveries on loans/leases previously charged off
    
109,270
     
32,843
     
92,764
     
900
     
146,782
     
382,559
 
Balance, ending
   $
12,545,110
    $
11,670,609
    $
3,111,898
    $
2,342,344
    $
1,087,487
    $
30,757,448
 
   
Year Ended December 31, 2015
  
                                                 
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
8,833,832
    $
8,353,386
    $
3,359,400
    $
1,525,952
    $
1,001,795
    $
23,074,365
 
Provisions charged to expense
    
1,470,526
     
3,080,611
     
1,688,031
     
430,087
     
201,645
     
6,870,900
 
Loans/leases charged off
    
(453,782
 )    
(2,560,749
 )    
(1,788,772
 )    
(169,996
 )    
(251,838
 )    
(5,225,137
 )
Recoveries on loans/leases previously charged off
    
633,504
     
501,869
     
136,429
     
4,107
     
144,869
     
1,420,778
 
Balance, ending
   $
10,484,080
    $
9,375,117
    $
3,395,088
    $
1,790,150
    $
1,096,471
    $
26,140,906
 
   
Year Ended December 31, 2014
  
                                                 
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
5,648,774
    $
10,705,434
    $
2,517,217
    $
1,395,849
    $
1,180,774
    $
21,448,048
 
Provisions (credits) charged to expense
    
4,297,253
     
(13,326
 )    
2,278,132
     
251,030
     
(6,089
 )    
6,807,000
 
Loans/leases charged off
    
(1,475,885
 )    
(2,756,083
 )    
(1,504,181
 )    
(130,900
 )    
(268,656
 )    
(6,135,705
 )
Recoveries on loans/leases previously charged off
    
363,690
     
417,361
     
68,232
     
9,973
     
95,766
     
955,022
 
Balance, ending
   $
8,833,832
    $
8,353,386
    $
3,359,400
    $
1,525,952
    $
1,001,795
    $
23,074,365
 
   
2016
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
1,771,537
    $
693,919
    $
848,919
    $
289,112
    $
39,481
    $
3,642,968
 
Allowance for nonimpaired loans/leases
    
10,773,573
     
10,976,690
     
2,262,979
     
2,053,232
     
1,048,006
     
27,114,480
 
    $
12,545,110
    $
11,670,609
    $
3,111,898
    $
2,342,344
    $
1,087,487
    $
30,757,448
 
                                                 
                                                 
Impaired loans/leases
   $
8,936,451
    $
6,112,114
    $
3,256,264
    $
1,661,180
    $
106,090
    $
20,072,099
 
Nonimpaired loans/leases
    
818,700,812
     
1,087,346,746
     
162,163,096
     
227,571,924
     
81,559,605
     
2,377,342,183
 
    $
827,637,263
    $
1,093,458,860
    $
165,419,360
    $
229,233,104
    $
81,665,695
    $
2,397,414,282
 
                                                 
                                                 
Allowance as a percentage of impaired loans/leases
    
19.82
 %    
11.35
 %    
26.07
 %    
17.40
 %    
37.21
 %    
18.15
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.32
 %    
1.01
 %    
1.40
 %    
0.90
 %    
1.28
 %    
1.14
 %
Total allowance as a percentage of total loans/leases
    
1.52
 %    
1.07
 %    
1.88
 %    
1.02
 %    
1.33
 %    
1.28
 %
   
2015
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
2,592,270
    $
76,934
    $
306,193
    $
185,801
    $
143,089
    $
3,304,287
 
Allowance for nonimpaired loans/leases
    
7,891,810
     
9,298,183
     
3,088,895
     
1,604,349
     
953,382
     
22,836,619
 
    $
10,484,080
    $
9,375,117
    $
3,395,088
    $
1,790,150
    $
1,096,471
    $
26,140,906
 
                                                 
                                                 
Impaired loans/leases
   $
5,286,482
    $
2,029,035
    $
1,701,341
    $
1,418,787
    $
587,742
    $
11,023,387
 
Nonimpaired loans/leases
    
642,873,410
     
722,339,730
     
171,954,264
     
169,013,743
     
73,081,751
     
1,779,262,898
 
    $
648,159,892
    $
724,368,765
    $
173,655,605
    $
170,432,530
    $
73,669,493
    $
1,790,286,285
 
                                                 
                                                 
Allowance as a percentage of impaired loans/leases
    
49.04
 %    
3.79
 %    
18.00
 %    
13.10
 %    
24.35
 %    
29.98
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.23
 %    
1.29
 %    
1.80
 %    
0.95
 %    
1.30
 %    
1.28
 %
Total allowance as a percentage of total loans/leases
    
1.62
 %    
1.29
 %    
1.96
 %    
1.05
 %    
1.49
 %    
1.45
 %
Impaired Financing Receivables [Table Text Block]
   
2016
  
Classes of Loans/Leases
  
Recorded Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
    
Average
Recorded Investment
    
Interest
Income
Recognized
    
Interest Income Recognized for Cash Payments Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
841,895
    $
951,600
    $
-
    $
2,858,343
    $
16,748
    $
16,748
 
CRE
                                                
Owner-Occupied CRE
    
-
     
93,774
     
-
     
312,242
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
-
     
-
     
-
     
-
     
-
     
-
 
Other Non Owner-Occupied CRE
    
1,196,549
     
1,196,549
     
-
     
1,322,654
     
-
     
-
 
Direct Financing Leases
    
1,690,121
     
1,690,121
     
-
     
1,731,982
     
43,461
     
43,461
 
Residential Real Estate
    
853,294
     
892,495
     
-
     
964,590
     
9,903
     
9,903
 
Installment and Other Consumer
    
55,734
     
55,734
     
-
     
321,175
     
4,475
     
4,475
 
    $
4,637,593
    $
4,880,273
    $
-
    $
7,510,986
    $
74,587
    $
74,587
 
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
8,094,556
    $
8,098,395
    $
1,771,537
    $
2,959,495
    $
17,742
    $
17,742
 
CRE
                                                
Owner-Occupied CRE
    
322,148
     
322,148
     
57,398
     
385,269
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
4,353,817
     
4,353,817
     
577,611
     
1,022,930
     
-
     
-
 
Other Non Owner-Occupied CRE
    
239,600
     
239,600
     
58,910
     
47,920
     
-
     
-
 
Direct Financing Leases
    
1,566,143
     
1,566,143
     
848,919
     
841,733
     
36,303
     
36,303
 
Residential Real Estate
    
807,886
     
882,018
     
289,112
     
573,211
     
11,675
     
11,675
 
Installment and Other Consumer
    
50,356
     
50,356
     
39,481
     
40,384
     
527
     
527
 
    $
15,434,506
    $
15,512,477
    $
3,642,968
    $
5,870,942
    $
66,247
    $
66,247
 
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
8,936,451
    $
9,049,995
    $
1,771,537
    $
5,817,838
    $
34,490
    $
34,490
 
CRE
                                                
Owner-Occupied CRE
    
322,148
     
415,922
     
57,398
     
697,511
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
4,353,817
     
4,353,817
     
577,611
     
1,022,930
     
-
     
-
 
Other Non Owner-Occupied CRE
    
1,436,149
     
1,436,149
     
58,910
     
1,370,574
     
-
     
-
 
Direct Financing Leases
    
3,256,264
     
3,256,264
     
848,919
     
2,573,715
     
79,764
     
79,764
 
Residential Real Estate
    
1,661,180
     
1,774,513
     
289,112
     
1,537,801
     
21,578
     
21,578
 
Installment and Other Consumer
    
106,090
     
106,090
     
39,481
     
361,559
     
5,002
     
5,002
 
    $
20,072,099
    $
20,392,750
    $
3,642,968
    $
13,381,928
    $
140,834
    $
140,834
 
   
2015
  
Classes of Loans/Leases
  
Recorded Investment
    
Unpaid
Principal
Balance
    
Related Allowance
    
Average Recorded Investment
    
Interest Income Recognized
    
Interest Income Recognized for Cash Payments Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
234,636
    $
346,072
    $
-
    $
380,495
    $
7,436
    $
7,436
 
CRE
                                                
Owner-Occupied CRE
    
256,761
     
350,535
     
-
     
447,144
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
-
     
228,818
     
-
     
117,406
     
-
     
-
 
Other Non Owner-Occupied CRE
    
1,578,470
     
1,578,470
     
-
     
2,953,888
     
-
     
-
 
Direct Financing Leases
    
871,884
     
871,884
     
-
     
892,281
     
4,142
     
4,142
 
Residential Real Estate
    
613,486
     
649,064
     
-
     
1,047,001
     
3,929
     
3,929
 
Installment and Other Consumer
    
377,304
     
377,304
     
-
     
817,854
     
9,563
     
9,563
 
    $
3,932,541
    $
4,402,147
    $
-
    $
6,656,069
    $
25,070
    $
25,070
 
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
5,051,846
    $
5,055,685
    $
2,592,270
    $
4,811,046
    $
-
    $
-
 
CRE
                                                
Owner-Occupied CRE
    
-
     
-
     
-
     
-
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
193,804
     
205,804
     
76,934
     
195,986
     
-
     
-
 
Other Non Owner-Occupied CRE
    
-
     
-
     
-
     
-
     
-
     
-
 
Direct Financing Leases
    
829,457
     
829,457
     
306,193
     
474,458
     
-
     
-
 
Residential Real Estate
    
805,301
     
805,301
     
185,801
     
712,085
     
7,913
     
7,913
 
Installment and Other Consumer
    
210,438
     
210,438
     
143,089
     
189,539
     
5,693
     
5,693
 
    $
7,090,846
    $
7,106,685
    $
3,304,287
    $
6,383,114
    $
13,606
    $
13,606
 
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
5,286,482
    $
5,401,757
    $
2,592,270
    $
5,191,541
    $
7,436
    $
7,436
 
CRE
                                                
Owner-Occupied CRE
    
256,761
     
350,535
     
-
     
447,144
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
193,804
     
434,622
     
76,934
     
313,392
     
-
     
-
 
Other Non Owner-Occupied CRE
    
1,578,470
     
1,578,470
     
-
     
2,953,888
     
-
     
-
 
Direct Financing Leases
    
1,701,341
     
1,701,341
     
306,193
     
1,366,739
     
4,142
     
4,142
 
Residential Real Estate
    
1,418,787
     
1,454,365
     
185,801
     
1,759,086
     
11,842
     
11,842
 
Installment and Other Consumer
    
587,742
     
587,742
     
143,089
     
1,007,393
     
15,256
     
15,256
 
    $
11,023,387
    $
11,508,832
    $
3,304,287
    $
13,039,183
    $
38,676
    $
38,676
 
   
2014
  
Classes of Loans/Leases
  
Recorded Investment
    
Unpaid
Principal
Balance
    
Related Allowance
    
Average Recorded Investment
    
Interest Income Recognized
    
Interest Income Recognized for Cash Payments Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
246,308
    $
342,391
    $
-
    $
525,543
    $
7,599
    $
7,599
 
CRE
                                                
Owner-Occupied CRE
    
67,415
     
163,638
     
-
     
548,464
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
31,936
     
143,136
     
-
     
1,656,401
     
-
     
-
 
Other Non Owner-Occupied CRE
    
491,717
     
491,717
     
-
     
4,925,681
     
13,283
     
13,283
 
Direct Financing Leases
    
561,414
     
561,414
     
-
     
867,657
     
31,911
     
31,911
 
Residential Real Estate
    
1,060,770
     
1,060,770
     
-
     
1,269,213
     
3,032
     
3,032
 
Installment and Other Consumer
    
613,804
     
813,804
     
-
     
893,971
     
-
     
-
 
    $
3,073,364
    $
3,576,870
    $
-
    $
10,686,930
    $
55,825
    $
55,825
 
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
7,033,401
    $
8,190,495
    $
3,300,199
    $
3,159,985
    $
14,837
    $
14,837
 
CRE
                                                
Owner-Occupied CRE
    
620,896
     
620,896
     
4,462
     
316,743
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
337,076
     
577,894
     
12,087
     
528,564
     
-
     
-
 
Other Non Owner-Occupied CRE
    
5,884,343
     
6,583,934
     
1,153,471
     
4,240,000
     
-
     
-
 
Direct Financing Leases
    
777,858
     
777,858
     
356,996
     
514,144
     
-
     
-
 
Residential Real Estate
    
727,958
     
763,537
     
151,663
     
538,678
     
2,967
     
2,967
 
Installment and Other Consumer
    
494,229
     
494,229
     
265,795
     
386,009
     
3,564
     
3,564
 
    $
15,875,761
    $
18,008,843
    $
5,244,673
    $
9,684,123
    $
21,368
    $
21,368
 
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
7,279,709
    $
8,532,886
    $
3,300,199
    $
3,685,528
    $
22,436
    $
22,436
 
CRE
                                                
Owner-Occupied CRE
    
688,311
     
784,534
     
4,462
     
865,207
     
-
     
-
 
Commercial Construction, Land Development, and Other Land
    
369,012
     
721,030
     
12,087
     
2,184,965
     
-
     
-
 
Other Non Owner-Occupied CRE
    
6,376,060
     
7,075,651
     
1,153,471
     
9,165,681
     
13,283
     
13,283
 
Direct Financing Leases
    
1,339,272
     
1,339,272
     
356,996
     
1,381,801
     
31,911
     
31,911
 
Residential Real Estate
    
1,788,728
     
1,824,307
     
151,663
     
1,807,891
     
5,999
     
5,999
 
Installment and Other Consumer
    
1,108,033
     
1,308,033
     
265,795
     
1,279,980
     
3,564
     
3,564
 
    $
18,949,125
    $
21,585,713
    $
5,244,673
    $
20,371,053
    $
77,193
    $
77,193
 
Financing Receivable Credit Quality Indicators [Table Text Block]
   
2016
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied
CRE
    
Commercial Construction, Land Development, and Other Land
    
Other CRE
    
Total
    
As a % of
Total
  
                                                 
Pass (Ratings 1 through 5)
   $
796,568,451
    $
314,447,662
    $
158,108,465
    $
582,854,048
    $
1,851,978,626
     
96.40
 %
Special Mention (Rating 6)
    
6,305,772
     
7,559,380
     
1,780,000
     
4,437,122
     
20,082,274
     
1.05
 %
Substandard (Rating 7)
    
24,763,040
     
10,380,369
     
5,261,026
     
8,630,578
     
49,035,013
     
2.55
 %
Doubtful (Rating 8)
    
-
     
210
     
-
     
-
     
210
     
0.00
 %
    $
827,637,263
    $
332,387,621
    $
165,149,491
    $
595,921,748
    $
1,921,096,123
     
100.00
 %
   
2015
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied
CRE
    
Commercial Construction, Land Development, and Other Land
    
Other CRE
    
Total
    
As a % of
Total
  
                                                 
Pass (Ratings 1 through 5)
   $
616,200,797
    $
238,119,608
    $
46,929,876
    $
406,027,442
    $
1,307,277,723
     
95.24
 %
Special Mention (Rating 6)
    
18,031,845
     
8,630,658
     
1,780,000
     
8,846,286
     
37,288,789
     
2.72
 %
Substandard (Rating 7)
    
13,927,250
     
5,772,898
     
373,968
     
7,888,029
     
27,962,145
     
2.04
 %
Doubtful (Rating 8)
    
-
     
-
     
-
     
-
     
-
     
0.00
 %
    $
648,159,892
    $
252,523,164
    $
49,083,844
    $
422,761,757
    $
1,372,528,657
     
100.00
 %
Financing Receivable Credit Quality Indicators Performance Status [Table Text Block]
   
2016
  
Delinquency Status *
  
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
    
As a % of
Total
  
                                         
Performing
   $
161,749,710
    $
227,277,070
    $
81,449,104
    $
470,475,884
     
98.77
 %
Nonperforming
    
3,669,650
     
1,956,034
     
216,591
     
5,842,275
     
1.23
 %
    $
165,419,360
    $
229,233,104
    $
81,665,695
    $
476,318,159
     
100.00
 %
   
2015
  
Delinquency Status *
  
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
    
As a %
of Total
  
                                         
Performing
   $
171,951,421
    $
169,013,743
    $
73,081,751
    $
414,046,913
     
99.11
 %
Nonperforming
    
1,704,184
     
1,418,787
     
587,742
     
3,710,715
     
0.89
 %
    $
173,655,605
    $
170,432,530
    $
73,669,493
    $
417,757,628
     
100.00
 %
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
   
2016
  
Classes of Loans/Leases
  
Number of
Loans / Leases
    
Pre-
Modification Recorded Investment
    
Post-
Modification Recorded Investment
    
Specific
Allowance
  
                                 
CONCESSION - Extension of Maturity
                                
C&I
    
3
    $
247,476
    $
247,476
    $
60,767
 
Direct Financing Leases
    
4
     
410,653
     
410,653
     
38,476
 
Residential Real Estate
    
1
     
277,092
     
277,092
     
187,492
 
     
8
    $
935,221
    $
935,221
    $
286,735
 
                                 
CONCESSION - Significant Payment Delay
                                
C&I
    
7
    $
4,562,427
    $
4,562,427
    $
813,041
 
Direct Financing Leases
    
13
     
1,149,493
     
1,149,493
     
125,940
 
     
20
    $
5,711,920
    $
5,711,920
    $
938,981
 
                                 
CONCESSION - Interest Rate Adjusted Below Market
                                
CRE - Other
    
1
    $
1,233,740
    $
1,233,740
    $
-
 
     
1
    $
1,233,740
    $
1,233,740
    $
-
 
                                 
TOTAL
    
29
    $
7,880,881
    $
7,880,881
    $
1,225,716
 
   
2015
  
Classes of Loans/Leases
  
Number of Loans/Leases
    
Pre-
Modification Recorded Investment
    
Post-
Modification Recorded Investment
    
Specific
Allowance
  
                                 
CONCESSION - Interest rate adjusted below market
                                
Installment and Other Consumer
    
2
    $
37,979
    $
37,979
    $
12,013
 
     
2
    $
37,979
    $
37,979
    $
12,013
 
                                 
TOTAL
    
2
    $
37,979
    $
37,979
    $
12,013
 
Schedule of Related Party Transactions [Table Text Block]
   
2016
    
2015
    
2014
  
                         
Balance, beginning
   $
42,012,313
    $
42,469,111
    $
39,192,966
 
Net increase (decrease) due to change in related parties
    
19,945,960
     
(3,606,418
 )    
1,040,278
 
Advances
    
4,806,616
     
19,040,675
     
13,284,475
 
Repayments
    
(5,155,913
 )    
(15,891,055
 )    
(11,048,608
 )
Balance, ending
   $
61,608,976
    $
42,012,313
    $
42,469,111
 
Schedule of Loan Concentration by Industry Segment [Table Text Block]
   
2016
    
2015
  
Industry Name
  
Balance
    
Percentage of
Total
Loans/Leases
    
Balance
    
Percentage of
Total
Loans/Leases
  
                                 
Lessors of Non-Residential Buildings
   $
359,040,649
     
15
 %   $
311,138,005
     
17
 %
Lessors of Residential Buildings
    
166,036,201
     
7
 %    
91,811,101
     
5
 %
Nonresidential Property Managers
    
76,504,076
     
3
 %    
10,500,305
     
1
 %
Bank Holding Companies
    
66,069,612
     
3
 %    
55,840,984
     
3
 %