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Note 3 - Loans Leases Receivable - Leases By Delinquency Status (Details) - USD ($)
Mar. 31, 2017
Dec. 31, 2016
Loans $ 2,427,885,239 $ 2,397,414,282
Nonperforming Financial Instruments [Member]    
Loans 21,388,955 21,232,408
Finance Leases Portfolio Segment [Member]    
Loans [1],[2] 159,368,425 165,419,360
Finance Leases Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 156,105,024 161,749,710
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 3,263,401 3,669,650
Residential Portfolio Segment [Member]    
Loans [2],[3] 231,325,899 229,233,104
Residential Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 229,289,183 227,277,070
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 2,036,716 1,956,034
Consumer Portfolio Segment [Member]    
Loans [2] 78,770,847 81,665,695
Consumer Portfolio Segment [Member] | Performing Financial Instruments [Member]    
Loans [2] 78,422,444 81,449,104
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] 348,403 216,591
Lease Residential and Consumer Portfolio Segments [Member]    
Loans [2] $ 469,465,171 $ 476,318,159
As a % of Total [2] 100.00% 100.00%
Lease Residential and Consumer Portfolio Segments [Member] | Performing Financial Instruments [Member]    
Loans [2] $ 463,816,651 $ 470,475,884
As a % of Total [2] 98.80% 98.77%
Lease Residential and Consumer Portfolio Segments [Member] | Nonperforming Financial Instruments [Member]    
Loans [2] $ 5,648,520 $ 5,842,275
As a % of Total [2] 1.20% 1.23%
[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.