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Note 4 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Dec. 31, 2016
Dec. 31, 2015
Accruing Past Due 90 Days or More $ 966,814 $ 2,843
Nonaccrual Loans/Leases 13,919,066 10,648,211 [1]
Accruing TDRs 8,647,007 2,587,413
Loans $ 2,397,414,282 $ 1,790,286,285
Percentage of Total NPLs 100.00% 100.00%
Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More $ 966,814  
Nonaccrual Loans/Leases [2] 13,919,066  
Accruing TDRs 6,346,528 $ 1,053,756
Loans $ 21,232,408 $ 11,704,810
Percentage of Total NPLs 100.00% 100.00%
Commercial Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 346,234
Nonaccrual Loans/Leases 4,187,786 5,791,975 [1]
Loans 827,637,263 648,159,892
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 346,234  
Nonaccrual Loans/Leases [2] 4,187,786  
Accruing TDRs 4,733,997 173,087
Loans $ 9,268,017 $ 5,965,062
Percentage of Total NPLs 43.65% 50.96%
Commercial Real Estate Portfolio Segment [Member]    
Loans $ 1,093,458,860 $ 724,368,765
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 332,148 727,463 [1]
Loans 332,387,621 252,523,164
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 4,353,819 193,804 [1]
Loans 165,149,491 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 1,436,149 1,107,768 [1]
Loans 595,921,748 422,761,757
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 [2] 332,148  
Accruing TDRs
Loans $ 332,148 $ 727,463
Percentage of Total NPLs 1.56% 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 [2] 4,353,819  
Accruing TDRs
Loans $ 4,353,819 $ 193,804
Percentage of Total NPLs 20.51% 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 [2] 1,436,149  
Accruing TDRs
Loans $ 1,436,149 $ 1,107,768
Percentage of Total NPLs 6.77% 9.46%
Finance Leases Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 215,225 $ 2,843
Nonaccrual Loans/Leases 2,446,181 1,701,341 [1]
Loans [3],[4] 165,419,360 173,655,605
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 215,225  
Nonaccrual Loans/Leases [2] 2,446,181  
Accruing TDRs 1,008,244
Loans [4] $ 3,669,650 $ 1,704,184
Percentage of Total NPLs 17.28% 14.56%
Residential Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 294,854
Nonaccrual Loans/Leases 1,075,639 1,016,743 [1]
Loans [4],[5] 229,233,104 170,432,530
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 294,854  
Nonaccrual Loans/Leases [2] 1,075,639  
Accruing TDRs 585,541 402,044
Loans [4] $ 1,956,034 $ 1,418,787
Percentage of Total NPLs 9.21% 12.12%
Consumer Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 110,501
Nonaccrual Loans/Leases 87,344 109,117 [1]
Loans [4] 81,665,695 73,669,493
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 110,501  
Nonaccrual Loans/Leases [2] 87,344  
Accruing TDRs 18,746 478,625
Loans [4] $ 216,591 $ 587,742
Percentage of Total NPLs 1.02% 5.02%
[1] At December 31, 2015, 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] At December 31, 2016, nonaccrual loans/leases included $2,300,479 of TDRs, including $48,501 in C&I loans, $1,380,047 in CRE loans, $816,149 in direct financing leases, $43,579 in residential real estate loans, and $12,203 in installment loans.
[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 and 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.
[4] 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 troubled debt restructurings.
[5] Includes residential real estate loans held for sale totaling $1,135,500 and $565,850 as of December 31, 2016 and 2015, respectively.