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Note 3 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Mar. 31, 2017
Dec. 31, 2016
Accruing Past Due 90 Days or More $ 954,924 $ 966,814
Nonaccrual Loans/Leases 14,205,302 13,919,066
Accruing TDRs 8,673,673 8,647,007
Loans $ 2,427,885,239 $ 2,397,414,282
Percentage of Total NPLs 100.00% 100.00%
Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More $ 954,924 $ 966,814
Nonaccrual Loans/Leases 14,205,302 [1] 13,919,066 [2]
Accruing TDRs 6,228,729 6,346,528
Loans $ 21,388,955 21,232,408
Percentage of Total NPLs 100.00%  
Commercial Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 575,066 346,234
Nonaccrual Loans/Leases 4,464,937 4,187,786 [2]
Loans 851,578,347 827,637,263
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 575,066  
Nonaccrual Loans/Leases [1] 4,464,937  
Accruing TDRs 4,766,131 4,733,997
Loans $ 9,806,134 $ 9,268,017
Percentage of Total NPLs 45.85% 43.65%
Commercial Real Estate Portfolio Segment [Member]    
Loans $ 1,106,841,721 $ 1,093,458,860
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More 240
Nonaccrual Loans/Leases 332,148 332,148 [2]
Loans 316,902,218 332,387,621
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 4,349,267 4,353,819 [2]
Loans 171,901,708 165,149,491
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 1,252,646 1,436,149 [2]
Loans 618,037,795 595,921,748
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More 240  
Nonaccrual Loans/Leases [1] 332,148  
Accruing TDRs
Loans $ 332,388 $ 332,148
Percentage of Total NPLs 1.55% 1.56%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 4,349,267  
Accruing TDRs
Loans $ 4,349,267 $ 4,353,819
Percentage of Total NPLs 20.33% 20.51%
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 [1] 1,252,646  
Accruing TDRs
Loans $ 1,252,646 $ 1,436,149
Percentage of Total NPLs 5.86% 6.77%
Finance Leases Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 215,225
Nonaccrual Loans/Leases 2,399,232 2,446,181 [2]
Loans [3],[4] 159,368,425 165,419,360
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 2,399,232  
Accruing TDRs 864,169 1,008,244
Loans [4] $ 3,263,401 $ 3,669,650
Percentage of Total NPLs 15.26% 17.28%
Residential Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 255,942 $ 294,854
Nonaccrual Loans/Leases 1,199,921 1,075,639 [2]
Loans [4],[5] 231,325,899 229,233,104
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 255,942  
Nonaccrual Loans/Leases [1] 1,199,921  
Accruing TDRs 580,853 585,541
Loans [4] $ 2,036,716 $ 1,956,034
Percentage of Total NPLs 9.52% 9.21%
Consumer Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 123,676 $ 110,501
Nonaccrual Loans/Leases 207,151 87,344 [2]
Loans [4] 78,770,847 81,665,695
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 123,676  
Nonaccrual Loans/Leases [1] 207,151  
Accruing TDRs 17,576 18,746
Loans [4] $ 348,403 $ 216,591
Percentage of Total NPLs 1.63% 1.02%
[1] Nonaccrual loans/leases included $2,444,944 of TDRs, including $278,391 in C&I loans, $1,353,634 in CRE loans, $759,346 in direct financing leases, $42,525 in residential real estate loans, and $11,048 in installment loans.
[2] 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, 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.
[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 TDRs.
[5] 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.