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Note 3 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Accruing Past Due 90 Days or More $ 423,946 $ 966,814
Nonaccrual Loans/Leases 13,217,409 13,919,066
Accruing TDRs 9,083,036 8,647,007
Loans $ 2,545,699,171 $ 2,397,414,282
Percentage of Total NPLs 100.00% 100.00%
Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More $ 423,946 $ 966,814
Nonaccrual Loans/Leases 13,217,409 [1] 13,919,066 [2]
Accruing TDRs 6,915,173 6,346,528
Loans $ 20,556,528 $ 21,232,408
Percentage of Total NPLs 100.00% 100.00%
Commercial Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 45,812 $ 346,234
Nonaccrual Loans/Leases 4,074,004 4,187,786 [2]
Loans 942,538,419 827,637,263
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 45,812  
Nonaccrual Loans/Leases [1] 4,074,004  
Accruing TDRs 4,858,983 4,733,997
Loans $ 8,978,799 $ 9,268,017
Percentage of Total NPLs 43.68% 43.65%
Commercial Real Estate Portfolio Segment [Member]    
Loans $ 1,131,906,123 $ 1,093,458,860
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More
Nonaccrual Loans/Leases 155,020 332,148 [2]
Loans 317,225,055 332,387,621
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 4,347,017 4,353,819 [2]
Loans 179,316,027 165,149,491
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 1,322,055 1,436,149 [2]
Loans 635,365,041 595,921,748
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 155,020  
Accruing TDRs
Loans $ 155,020 $ 332,148
Percentage of Total NPLs 0.75% 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] 4,347,017  
Accruing TDRs
Loans $ 4,347,017 $ 4,353,819
Percentage of Total NPLs 21.15% 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] 1,322,055  
Accruing TDRs
Loans $ 1,322,055 $ 1,436,149
Percentage of Total NPLs 6.43% 6.77%
Finance Leases Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 215,225
Nonaccrual Loans/Leases 2,047,694 2,446,181 [2]
Loans [3],[4] 153,336,548 165,419,360
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 2,047,694  
Accruing TDRs 1,689,086 1,008,244
Loans [4] $ 3,736,780 $ 3,669,650
Percentage of Total NPLs 18.18% 17.28%
Residential Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 257,771 $ 294,854
Nonaccrual Loans/Leases 1,047,911 1,075,639 [2]
Loans [4],[5] 233,870,678 229,233,104
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 257,771  
Nonaccrual Loans/Leases [1] 1,047,911  
Accruing TDRs 350,704 585,541
Loans [4] $ 1,656,386 $ 1,956,034
Percentage of Total NPLs 8.06% 9.21%
Consumer Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 120,363 $ 110,501
Nonaccrual Loans/Leases 223,708 87,344 [2]
Loans [4] 84,047,403 81,665,695
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 120,363  
Nonaccrual Loans/Leases [1] 223,708  
Accruing TDRs 16,400 18,746
Loans [4] $ 360,471 $ 216,591
Percentage of Total NPLs 1.75% 1.02%
[1] Nonaccrual loans/leases included $2,167,863 of TDRs, including $268,629 in C&I loans, $1,148,818 in CRE loans, $519,178 in direct financing leases, $179,881 in construction loans, $41,465 in residential real estate loans, and $9,892 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 and six months ended June 30, 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 $705,800 and $1,135,500 as of June 30, 2017, and December 31, 2016, respectively.