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Note 3 - Loans Leases Receivable - Composition of the Loan Lease Portfolio (Details) - USD ($)
Mar. 31, 2017
Dec. 31, 2016
Mar. 31, 2016
Dec. 31, 2015
Loans $ 2,427,885,239 $ 2,397,414,282    
Plus deferred loan/lease origination costs, net of fees 7,965,176 8,072,703    
Gross loans/leases receivable 2,435,850,415 2,405,486,985    
Less allowance (32,059,150) (30,757,448) $ (27,395,442) $ (26,140,906)
2,403,791,265 2,374,729,537    
Commercial Portfolio Segment [Member]        
Loans 851,578,347 827,637,263    
Less allowance (12,954,090) (12,545,110) (10,991,979) (10,484,080)
Commercial Real Estate Portfolio Segment [Member]        
Loans 1,106,841,721 1,093,458,860    
Less allowance (12,643,266) (11,670,609) (10,090,567) (9,375,117)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]        
Loans 316,902,218 332,387,621    
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]        
Loans 171,901,708 165,149,491    
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]        
Loans 618,037,795 595,921,748    
Finance Leases Portfolio Segment [Member]        
Loans [1],[2] 159,368,425 165,419,360    
Plus deferred loan/lease origination costs, net of fees [1] 5,730,479 5,881,778    
Gross loans/leases receivable [1] 165,098,904 171,301,138    
Less allowance (2,978,260) [1] (3,111,898) [1] (3,287,231) (3,395,088)
[1] 162,120,644 168,189,240    
Net minimum lease payments to be received [1] 177,088,295 184,274,802    
Estimated unguaranteed residual values of leased assets [1] 1,085,154 1,085,154    
Unearned lease/residual income [1] (18,805,024) (19,940,596)    
Residential Portfolio Segment [Member]        
Loans [2],[3] 231,325,899 229,233,104    
Less allowance (2,375,864) (2,342,344) (1,836,622) (1,790,150)
Consumer Portfolio Segment [Member]        
Loans [2] 78,770,847 81,665,695    
Less allowance $ (1,107,670) $ (1,087,487) $ (1,189,043) $ (1,096,471)
[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, which is combined with 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. There were no losses related to residual values for the three months ended March 31, 2017 and 2016.
[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 TDRs.
[3] Includes residential real estate loans held for sale totaling $1,051,000 and $1,135,500 as of March 31, 2017, and December 31, 2016, respectively.