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Note 4 - Loans Leases Receivable - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)
 12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2016
Dec. 31, 2015
Balance $ 26,140,906 $ 23,074,365 $ 21,448,048    
Provisions (credits) charged to expense 7,478,166 6,870,900 6,807,000    
Loans/leases charged off (3,244,183) (5,225,137) (6,135,705)    
Recoveries on loans/leases previously charged off 382,559 1,420,778 955,022    
Balance 30,757,448 26,140,906 23,074,365    
Allowance for impaired loans/leases       $ 3,642,968 $ 3,304,287
Allowance for nonimpaired loans/leases       27,114,480 22,836,619
Less allowance for estimated losses on loans/leases 30,757,448 26,140,906 23,074,365 30,757,448 26,140,906
Impaired loans/leases       20,072,099 11,023,387
Nonimpaired loans/leases       2,377,342,183 1,779,262,898
Loans       $ 2,397,414,282 $ 1,790,286,285
Allowance as a percentage of impaired loans/leases       18.15% 29.98%
Allowance as a percentage of nonimpaired loans/leases       1.14% 1.28%
Total allowance as a percentage of total loans/leases       1.28% 1.45%
Commercial Portfolio Segment [Member]          
Balance 10,484,080 8,833,832 5,648,774    
Provisions (credits) charged to expense 2,478,912 1,470,526 4,297,253    
Loans/leases charged off (527,152) (453,782) (1,475,885)    
Recoveries on loans/leases previously charged off 109,270 633,504 363,690    
Balance 12,545,110 10,484,080 8,833,832    
Allowance for impaired loans/leases       $ 1,771,537 $ 2,592,270
Allowance for nonimpaired loans/leases       10,773,573 7,891,810
Less allowance for estimated losses on loans/leases 10,484,080 10,484,080 8,833,832 12,545,110 10,484,080
Impaired loans/leases       8,936,451 5,286,482
Nonimpaired loans/leases       818,700,812 642,873,410
Loans       $ 827,637,263 $ 648,159,892
Allowance as a percentage of impaired loans/leases       19.82% 49.04%
Allowance as a percentage of nonimpaired loans/leases       1.32% 1.23%
Total allowance as a percentage of total loans/leases       1.52% 1.62%
Commercial Real Estate Portfolio Segment [Member]          
Balance 9,375,117 8,353,386 10,705,434    
Provisions (credits) charged to expense 2,286,953 3,080,611 (13,326)    
Loans/leases charged off (24,304) (2,560,749) (2,756,083)    
Recoveries on loans/leases previously charged off 32,843 501,869 417,361    
Balance 11,670,609 9,375,117 8,353,386    
Allowance for impaired loans/leases       $ 693,919 $ 76,934
Allowance for nonimpaired loans/leases       10,976,690 9,298,183
Less allowance for estimated losses on loans/leases 9,375,117 9,375,117 8,353,386 11,670,609 9,375,117
Impaired loans/leases       6,112,114 2,029,035
Nonimpaired loans/leases       1,087,346,746 722,339,730
Loans       $ 1,093,458,860 $ 724,368,765
Allowance as a percentage of impaired loans/leases       11.35% 3.79%
Allowance as a percentage of nonimpaired loans/leases       1.01% 1.29%
Total allowance as a percentage of total loans/leases       1.07% 1.29%
Finance Leases Portfolio Segment [Member]          
Balance 3,395,088 [1] 3,359,400 2,517,217    
Provisions (credits) charged to expense 2,127,463 1,688,031 2,278,132    
Loans/leases charged off (2,503,417) (1,788,772) (1,504,181)    
Recoveries on loans/leases previously charged off 92,764 136,429 68,232    
Balance 3,111,898 [1] 3,395,088 [1] 3,359,400    
Allowance for impaired loans/leases       $ 848,919 $ 306,193
Allowance for nonimpaired loans/leases       2,262,979 3,088,895
Less allowance for estimated losses on loans/leases 3,111,898 [1] 3,395,088 [1] 3,359,400 3,111,898 [1] 3,395,088 [1]
Impaired loans/leases       3,256,264 1,701,341
Nonimpaired loans/leases       162,163,096 171,954,264
Loans [1],[2]       $ 165,419,360 $ 173,655,605
Allowance as a percentage of impaired loans/leases       26.07% 18.00%
Allowance as a percentage of nonimpaired loans/leases       1.40% 1.80%
Total allowance as a percentage of total loans/leases       1.88% 1.96%
Residential Portfolio Segment [Member]          
Balance 1,790,150 1,525,952 1,395,849    
Provisions (credits) charged to expense 628,114 430,087 251,030    
Loans/leases charged off (76,820) (169,996) (130,900)    
Recoveries on loans/leases previously charged off 900 4,107 9,973    
Balance 2,342,344 1,790,150 1,525,952    
Allowance for impaired loans/leases       $ 289,112 $ 185,801
Allowance for nonimpaired loans/leases       2,053,232 1,604,349
Less allowance for estimated losses on loans/leases 1,790,150 1,790,150 1,525,952 2,342,344 1,790,150
Impaired loans/leases       1,661,180 1,418,787
Nonimpaired loans/leases       227,571,924 169,013,743
Loans [2],[3]       $ 229,233,104 $ 170,432,530
Allowance as a percentage of impaired loans/leases       17.40% 13.10%
Allowance as a percentage of nonimpaired loans/leases       0.90% 0.95%
Total allowance as a percentage of total loans/leases       1.02% 1.05%
Consumer Portfolio Segment [Member]          
Balance 1,096,471 1,001,795 1,180,774    
Provisions (credits) charged to expense (43,276) 201,645 (6,089)    
Loans/leases charged off (112,490) (251,838) (268,656)    
Recoveries on loans/leases previously charged off 146,782 144,869 95,766    
Balance 1,087,487 1,096,471 1,001,795    
Allowance for impaired loans/leases       $ 39,481 $ 143,089
Allowance for nonimpaired loans/leases       1,048,006 953,382
Less allowance for estimated losses on loans/leases $ 1,096,471 $ 1,096,471 $ 1,001,795 1,087,487 1,096,471
Impaired loans/leases       106,090 587,742
Nonimpaired loans/leases       81,559,605 73,081,751
Loans [2]       $ 81,665,695 $ 73,669,493
Allowance as a percentage of impaired loans/leases       37.21% 24.35%
Allowance as a percentage of nonimpaired loans/leases       1.28% 1.30%
Total allowance as a percentage of total loans/leases       1.33% 1.49%
[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 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.
[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 troubled debt restructurings.
[3] Includes residential real estate loans held for sale totaling $1,135,500 and $565,850 as of December 31, 2016 and 2015, respectively.