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Note 4 - Loans Leases Receivable - Leases By Delinquency Status (Details) - USD ($)
Dec. 31, 2016
Dec. 31, 2015
Loans $ 2,397,414,282 $ 1,790,286,285
Nonperforming Financial Instruments [Member]    
Loans 21,232,408 11,704,810
Finance Leases Portfolio Segment [Member]    
Loans [1],[2] 165,419,360 173,655,605
Finance Leases Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 161,749,710 171,951,421
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 3,669,650 1,704,184
Residential Portfolio Segment [Member]    
Loans [2],[3] 229,233,104 170,432,530
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 227,277,070 169,013,743
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 1,956,034 1,418,787
Consumer Portfolio Segment [Member]    
Loans [2] 81,665,695 73,669,493
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 81,449,104 73,081,751
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 216,591 587,742
Lease Residential and Consumer Portfolio Segments [Member]    
Loans [2] $ 476,318,159 $ 417,757,628
As a % of Total [2] 100.00% 100.00%
Lease Residential and Consumer Portfolio Segments [Member] | Performing Financial Instruments [Member]    
Loans [2] $ 470,475,884 $ 414,046,913
As a % of Total [2] 98.77% 99.11%
Lease Residential and Consumer Portfolio Segments [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] $ 5,842,275 $ 3,710,715
As a % of Total [2] 1.23% 0.89%
[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.