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Note 3 - Loans Leases Receivable (Tables)
 9 Months Ended
Sep. 30, 2017
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
   
As of September 30,
    
As of December 31,
  
   
2017
    
2016
  
                 
C&I loans***
   $
1,034,530,786
     $
827,637,263
  
CRE loans
                
Owner-occupied CRE
    
327,144,766
      
332,387,621
  
Commercial construction, land development, and other land
    
168,992,704
      
165,149,491
  
Other non owner-occupied CRE
    
661,718,193
      
595,921,748
  
                 
Direct financing leases *
    
147,062,893
      
165,419,360
  
Residential real estate loans **
    
239,957,916
      
229,233,104
  
Installment and other consumer loans
    
89,605,855
      
81,665,695
  
     
2,669,013,113
      
2,397,414,282
  
Plus deferred loan/lease origination costs, net of fees
    
7,741,698
      
8,072,703
  
     
2,676,754,811
      
2,405,486,985
  
Less allowance
    
(34,982,341
 )    
(30,757,448
 )
    $
2,641,772,470
     $
2,374,729,537
  
                 
* Direct financing leases:
                
Net minimum lease payments to be received
   $
162,728,461
     $
184,274,802
  
Estimated unguaranteed residual values of leased assets
    
1,085,154
      
1,085,154
  
Unearned lease/residual income
    
(16,750,722
 )    
(19,940,596
 )
     
147,062,893
      
165,419,360
  
Plus deferred lease origination costs, net of fees
    
4,800,719
      
5,881,778
  
     
151,863,612
      
171,301,138
  
Less allowance
    
(2,652,758
 )    
(3,111,898
 )
    $
149,210,854
     $
168,189,240
  
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]
   
Three months ended September 30, 2017
    
Nine months ended September 30, 2017
  
   
PCI
    
Performing
            
PCI
    
Performing
          
   
Loans
    
Loans
    
Total
    
Loans
    
Loans
    
Total
  
Balance at the beginning of the period
   $
(83,860
 )   $
(5,325,471
 )   $
(5,409,331
 )   $
(194,306
 )   $
(9,115,614
 )   $
(9,309,920
 )
Accretion recognized
    
25,158
      
658,547
      
683,705
      
135,604
      
4,448,690
      
4,584,294
  
Balance at the end of the period
   $
(58,702
 )   $
(4,666,924
 )   $
(4,725,626
 )   $
(58,702
 )   $
(4,666,924
 )   $
(4,725,626
 )
   
Three months ended September 30, 2016
    
Nine months ended September 30, 2016
  
   
PCI
    
Performing
            
PCI
    
Performing
          
   
Loans
    
Loans
    
Total
    
Loans
    
Loans
    
Total
  
Balance at the beginning of the period
   $
-
     $
-
     $
-
     $
-
     $
-
     $
-
  
Discount added at acquisition
    
(277,579
 )    
(11,916,009
 )    
(12,193,588
 )    
(277,579
 )    
(11,916,009
 )    
(12,193,588
 )
Accretion recognized
    
29,317
      
366,293
      
395,610
      
29,317
      
366,293
      
395,610
  
Balance at the end of the period
   $
(248,262
 )   $
(11,549,716
 )   $
(11,797,978
 )   $
(248,262
 )   $
(11,549,716
 )   $
(11,797,978
 )
Past Due Financing Receivables [Table Text Block]
   
As of September 30, 2017
  
Classes of Loans/Leases
  
Current
    
30-59 Days
Past Due
    
60-89 Days
Past Due
    
Accruing Past Due
90 Days or More
    
Nonaccrual
Loans/Leases
    
Total
  
                                                 
C&I
   $
1,031,800,612
     $
1,149,469
     $
-
     $
12,892
     $
1,567,813
     $
1,034,530,786
  
CRE
                                                
Owner-Occupied CRE
    
326,879,997
      
109,749
      
-
      
-
      
155,020
      
327,144,766
  
Commercial Construction, Land Development, and Other Land
    
164,647,962
      
-
      
-
      
-
      
4,344,742
      
168,992,704
  
Other Non Owner-Occupied CRE
    
650,410,884
      
325,464
      
-
      
-
      
10,981,845
      
661,718,193
  
Direct Financing Leases
    
142,413,187
      
1,558,490
      
852,844
      
-
      
2,238,372
      
147,062,893
  
Residential Real Estate
    
237,860,369
      
116,095
      
755,919
      
307,676
      
917,857
      
239,957,916
  
Installment and Other Consumer
    
89,153,013
      
73,731
      
39,311
      
102,312
      
237,488
      
89,605,855
  
    $
2,643,166,024
     $
3,332,998
     $
1,648,074
     $
422,880
     $
20,443,137
     $
2,669,013,113
  
                                                 
As a percentage of total loan/lease portfolio
    
99.03
 %    
0.12
 %    
0.06
 %    
0.02
 %    
0.77
 %    
100.00
 %
   
As of December 31, 2016
  
Classes of Loans/Leases
  
Current
    
30-59 Days
Past Due
    
60-89 Days
Past Due
    
Accruing Past Due
90 Days or More
    
Nonaccrual Loans/Leases
    
Total
  
                                                 
C&I
   $
821,637,507
     $
1,455,185
     $
10,551
     $
346,234
     $
4,187,786
     $
827,637,263
  
CRE
                                                
Owner-Occupied CRE
    
331,812,571
      
-
      
242,902
      
-
      
332,148
      
332,387,621
  
Commercial Construction, Land Development, and Other Land
    
160,760,034
      
35,638
      
-
      
-
      
4,353,819
      
165,149,491
  
Other Non Owner-Occupied CRE
    
594,384,926
      
100,673
      
-
      
-
      
1,436,149
      
595,921,748
  
Direct Financing Leases
    
161,452,627
      
730,627
      
574,700
      
215,225
      
2,446,181
      
165,419,360
  
Residential Real Estate
    
227,023,552
      
473,478
      
365,581
      
294,854
      
1,075,639
      
229,233,104
  
Installment and Other Consumer
    
81,199,766
      
204,973
      
63,111
      
110,501
      
87,344
      
81,665,695
  
    $
2,378,270,983
     $
3,000,574
     $
1,256,845
     $
966,814
     $
13,919,066
     $
2,397,414,282
  
                                                 
As a percentage of total loan/lease portfolio
    
99.20
 %    
0.13
 %    
0.05
 %    
0.04
 %    
0.58
 %    
100.00
 %
Schedule of Nonperforming Loans Leases [Table Text Block]
   
As of September 30, 2017
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days or
More
    
Nonaccrual
Loans/Leases *
    
Accruing
TDRs
    
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
12,892
     $
1,567,813
     $
5,298,358
     $
6,879,063
      
24.19
 %
CRE
                                        
Owner-Occupied CRE
    
-
      
155,020
      
-
      
155,020
      
0.55
 %
Commercial Construction, Land Development, and Other Land
    
-
      
4,344,742
      
-
      
4,344,742
      
15.28
 %
Other Non Owner-Occupied CRE
    
-
      
10,981,845
      
-
      
10,981,845
      
38.63
 %
Direct Financing Leases
    
-
      
2,238,372
      
1,899,707
      
4,138,079
      
14.56
 %
Residential Real Estate
    
307,676
      
917,857
      
349,538
      
1,575,071
      
5.54
 %
Installment and Other Consumer
    
102,312
      
237,488
      
15,218
      
355,018
      
1.25
 %
    $
422,880
     $
20,443,137
     $
7,562,821
     $
28,428,838
      
100.00
 %
   
As of December 31, 2016
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days or
More
    
Nonaccrual
Loans/Leases **
    
Accruing
TDRs
    
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
346,234
     $
4,187,786
     $
4,733,997
     $
9,268,017
      
43.65
 %
CRE
                                        
Owner-Occupied CRE
    
-
      
332,148
      
-
      
332,148
      
1.56
 %
Commercial Construction, Land Development, and Other Land
    
-
      
4,353,819
      
-
      
4,353,819
      
20.51
 %
Other Non Owner-Occupied CRE
    
-
      
1,436,149
      
-
      
1,436,149
      
6.77
 %
Direct Financing Leases
    
215,225
      
2,446,181
      
1,008,244
      
3,669,650
      
17.28
 %
Residential Real Estate
    
294,854
      
1,075,639
      
585,541
      
1,956,034
      
9.21
 %
Installment and Other Consumer
    
110,501
      
87,344
      
18,746
      
216,591
      
1.02
 %
    $
966,814
     $
13,919,066
     $
6,346,528
     $
21,232,408
      
100.00
 %
Allowance for Credit Losses on Financing Receivables [Table Text Block]
   
Three Months Ended September 30, 2017
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
14,207,733
     $
12,999,233
     $
2,638,301
     $
2,430,454
     $
1,080,911
     $
33,356,632
  
Provisions (credits) charged to expense
    
469,977
      
1,349,393
      
179,190
      
(11,654
 )    
99,530
      
2,086,436
  
Loans/leases charged off
    
(338,361
 )    
-
      
(268,669
 )    
(25,822
 )    
(16,872
 )    
(649,724
 )
Recoveries on loans/leases previously charged off
    
63,366
      
10,748
      
103,936
      
6,000
      
4,947
      
188,997
  
Balance, ending
   $
14,402,715
     $
14,359,374
     $
2,652,758
     $
2,398,978
     $
1,168,516
     $
34,982,341
  
   
Three Months Ended September 30, 2016
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
10,724,506
     $
10,987,062
     $
3,226,194
     $
2,014,987
     $
1,144,741
     $
28,097,490
  
Provisions charged to expense
    
859,031
      
8,962
      
641,435
      
79,221
      
19,337
      
1,607,986
  
Loans/leases charged off
    
(96,330
 )    
-
      
(847,668
 )    
(38,554
 )    
(4,530
 )    
(987,082
 )
Recoveries on loans/leases previously charged off
    
70,759
      
6,500
      
22,001
      
-
      
9,181
      
108,441
  
Balance, ending
   $
11,557,966
     $
11,002,524
     $
3,041,962
     $
2,055,654
     $
1,168,729
     $
28,826,835
  
   
Nine Months Ended September 30, 2017
  
                                                 
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
12,545,110
     $
11,670,609
     $
3,111,898
     $
2,342,344
     $
1,087,487
     $
30,757,448
  
Provisions charged to expense
    
2,345,121
      
2,655,521
      
981,877
      
148,017
      
84,002
      
6,214,538
  
Loans/leases charged off
    
(630,704
 )    
(10,375
 )    
(1,611,432
 )    
(101,006
 )    
(40,436
 )    
(2,393,953
 )
Recoveries on loans/leases previously charged off
    
143,188
      
43,619
      
170,415
      
9,623
      
37,463
      
404,308
  
Balance, ending
   $
14,402,715
     $
14,359,374
     $
2,652,758
     $
2,398,978
     $
1,168,516
     $
34,982,341
  
   
Nine Months Ended September 30, 2016
  
                                                 
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
10,484,080
     $
9,375,117
     $
3,395,088
     $
1,790,150
     $
1,096,471
     $
26,140,906
  
Provisions (credits) charged to expense
    
1,357,262
      
1,644,008
      
1,580,677
      
336,865
      
(39,991
 )    
4,878,821
  
Loans/leases charged off
    
(388,879
 )    
(23,101
 )    
(1,983,322
 )    
(72,261
 )    
(22,018
 )    
(2,489,581
 )
Recoveries on loans/leases previously charged off
    
105,503
      
6,500
      
49,519
      
900
      
134,267
      
296,689
  
Balance, ending
   $
11,557,966
     $
11,002,524
     $
3,041,962
     $
2,055,654
     $
1,168,729
     $
28,826,835
  
   
As of September 30, 2017
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
1,062,424
     $
2,374,308
     $
652,775
     $
261,097
     $
24,487
     $
4,375,091
  
Allowance for nonimpaired loans/leases
    
13,340,291
      
11,985,066
      
1,999,983
      
2,137,881
      
1,144,029
      
30,607,250
  
    $
14,402,715
     $
14,359,374
     $
2,652,758
     $
2,398,978
     $
1,168,516
     $
34,982,341
  
                                                 
                                                 
Impaired loans/leases
   $
6,567,909
     $
15,588,929
     $
3,952,190
     $
1,328,160
     $
191,941
     $
27,629,129
  
Nonimpaired loans/leases
    
1,027,962,877
      
1,142,266,734
      
143,110,703
      
238,629,756
      
89,413,914
      
2,641,383,984
  
    $
1,034,530,786
     $
1,157,855,663
     $
147,062,893
     $
239,957,916
     $
89,605,855
     $
2,669,013,113
  
                                                 
                                                 
Allowance as a percentage of impaired loans/leases
    
16.18
 %    
15.23
 %    
16.52
 %    
19.66
 %    
12.76
 %    
15.84
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.30
 %    
1.05
 %    
1.40
 %    
0.90
 %    
1.28
 %    
1.16
 %
Total allowance as a percentage of total loans/leases
    
1.39
 %    
1.24
 %    
1.80
 %    
1.00
 %    
1.30
 %    
1.31
 %
   
As of December 31, 2016
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
1,771,537
     $
693,919
     $
848,919
     $
289,112
     $
39,481
     $
3,642,968
  
Allowance for nonimpaired loans/leases
    
10,773,573
      
10,976,690
      
2,262,979
      
2,053,232
      
1,048,006
      
27,114,480
  
    $
12,545,110
     $
11,670,609
     $
3,111,898
     $
2,342,344
     $
1,087,487
     $
30,757,448
  
                                                 
Impaired loans/leases
   $
8,936,451
     $
6,112,114
     $
3,256,264
     $
1,661,180
     $
106,090
     $
20,072,099
  
Nonimpaired loans/leases
    
818,700,812
      
1,087,346,746
      
162,163,096
      
227,571,924
      
81,559,605
      
2,377,342,183
  
    $
827,637,263
     $
1,093,458,860
     $
165,419,360
     $
229,233,104
     $
81,665,695
     $
2,397,414,282
  
                                                 
Allowance as a percentage of impaired loans/leases
    
19.82
 %    
11.35
 %    
26.07
 %    
17.40
 %    
37.21
 %    
18.15
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.32
 %    
1.01
 %    
1.40
 %    
0.90
 %    
1.28
 %    
1.14
 %
Total allowance as a percentage of total loans/leases
    
1.52
 %    
1.07
 %    
1.88
 %    
1.02
 %    
1.33
 %    
1.28
 %
Impaired Financing Receivables [Table Text Block]
Classes of Loans/Leases
  
Recorded
Investment
    
Unpaid Principal
Balance
    
Related
Allowance
    
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest Income
Recognized for
Cash Payments
Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
1,414,985
     $
1,425,422
     $
-
     $
1,129,388
     $
42,567
     $
42,567
  
CRE
                                                
Owner-Occupied CRE
    
107,322
      
107,322
      
-
      
26,831
      
6,783
      
6,783
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,198,439
      
1,198,439
      
-
      
1,178,032
      
-
      
-
  
Direct Financing Leases
    
2,971,485
      
2,971,485
      
-
      
2,708,433
      
97,603
      
97,603
  
Residential Real Estate
    
711,098
      
785,877
      
-
      
619,466
      
1,161
      
1,161
  
Installment and Other Consumer
    
137,704
      
137,704
      
-
      
124,530
      
-
      
-
  
    $
6,541,033
     $
6,626,249
     $
-
     $
5,786,680
     $
148,114
     $
148,114
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
5,152,924
     $
5,156,763
     $
1,062,424
     $
4,994,557
     $
150,848
     $
150,848
  
CRE
                                                
Owner-Occupied CRE
    
155,020
      
155,020
      
51,520
      
238,584
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,344,742
      
4,344,742
      
818,536
      
4,348,711
      
-
      
-
  
Other Non Owner-Occupied CRE
    
9,783,406
      
9,783,406
      
1,504,252
      
2,464,981
      
-
      
-
  
Direct Financing Leases
    
980,705
      
980,705
      
652,775
      
736,537
      
-
      
-
  
Residential Real Estate
    
617,062
      
617,062
      
261,097
      
496,243
      
12,830
      
12,830
  
Installment and Other Consumer
    
54,237
      
54,237
      
24,487
      
33,162
      
317
      
317
  
    $
21,088,096
     $
21,091,935
     $
4,375,091
     $
13,312,775
     $
163,995
     $
163,995
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
6,567,909
     $
6,582,185
     $
1,062,424
     $
6,123,945
     $
193,415
     $
193,415
  
CRE
                                                
Owner-Occupied CRE
    
262,342
      
262,342
      
51,520
      
265,415
      
6,783
      
6,783
  
Commercial Construction, Land Development, and Other Land
    
4,344,742
      
4,344,742
      
818,536
      
4,348,711
      
-
      
-
  
Other Non Owner-Occupied CRE
    
10,981,845
      
10,981,845
      
1,504,252
      
3,643,013
      
-
      
-
  
Direct Financing Leases
    
3,952,190
      
3,952,190
      
652,775
      
3,444,970
      
97,603
      
97,603
  
Residential Real Estate
    
1,328,160
      
1,402,939
      
261,097
      
1,115,709
      
13,991
      
13,991
  
Installment and Other Consumer
    
191,941
      
191,941
      
24,487
      
157,692
      
317
      
317
  
    $
27,629,129
     $
27,718,184
     $
4,375,091
     $
19,099,455
     $
312,109
     $
312,109
  
   
Three Months Ended September 30, 2017
    
Three Months Ended September 30, 2016
  
Classes of Loans/Leases
  
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest Income
Recognized for
Cash Payments
Received
    
Average
Recorded
Investment
    
Interest
Income
Recognized
    
Interest Income
Recognized for
Cash Payments
Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
1,301,977
     $
25,816
     $
25,816
     $
1,677,527
     $
3,301
     $
3,301
  
CRE
                                                
Owner-Occupied CRE
    
53,661
      
6,783
      
6,783
      
767,032
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,173,629
      
-
      
-
      
1,969,034
      
-
      
-
  
Direct Financing Leases
    
2,820,518
      
39,759
      
39,759
      
2,008,095
      
21,095
      
21,095
  
Residential Real Estate
    
690,791
      
-
      
-
      
1,481,340
      
941
      
941
  
Installment and Other Consumer
    
139,533
      
-
      
-
      
322,738
      
-
      
-
  
    $
6,180,109
     $
72,358
     $
72,358
     $
8,225,766
     $
25,337
     $
25,337
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
5,157,671
     $
53,127
     $
53,127
     $
4,188,621
     $
-
     $
-
  
CRE
                                                
Owner-Occupied CRE
    
155,020
      
-
      
-
      
363,911
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,345,880
      
-
      
-
      
187,831
      
-
      
-
  
Other Non Owner-Occupied CRE
    
4,929,960
      
-
      
-
      
135,141
      
-
      
-
  
Direct Financing Leases
    
893,042
      
-
      
-
      
793,769
      
-
      
-
  
Residential Real Estate
    
550,476
      
5,601
      
5,601
      
807,827
      
1,503
      
1,503
  
Installment and Other Consumer
    
48,164
      
99
      
99
      
160,301
      
1,458
      
1,458
  
    $
16,080,213
     $
58,827
     $
58,827
     $
6,637,401
     $
2,961
     $
2,961
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
6,459,648
     $
78,943
     $
78,943
     $
5,866,148
     $
3,301
     $
3,301
  
CRE
                                                
Owner-Occupied CRE
    
208,681
      
6,783
      
6,783
      
1,130,943
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,345,880
      
-
      
-
      
187,831
      
-
      
-
  
Other Non Owner-Occupied CRE
    
6,103,589
      
-
      
-
      
2,104,175
      
-
      
-
  
Direct Financing Leases
    
3,713,560
      
39,759
      
39,759
      
2,801,864
      
21,095
      
21,095
  
Residential Real Estate
    
1,241,267
      
5,601
      
5,601
      
2,289,167
      
2,444
      
2,444
  
Installment and Other Consumer
    
187,697
      
99
      
99
      
483,039
      
1,458
      
1,458
  
    $
22,260,322
     $
131,185
     $
131,185
     $
14,863,167
     $
28,298
     $
28,298
  
Classes of Loans/Leases
  
Recorded
Investment
    
Unpaid
Principal
Balance
    
Related
Allowance
  
                         
Impaired Loans/Leases with No Specific Allowance Recorded:
                        
C&I
   $
841,895
     $
951,600
     $
-
  
CRE
                        
Owner-Occupied CRE
    
-
      
93,774
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,196,549
      
1,196,549
      
-
  
Direct Financing Leases
    
1,690,121
      
1,690,121
      
-
  
Residential Real Estate
    
853,294
      
892,495
      
-
  
Installment and Other Consumer
    
55,734
      
55,734
      
-
  
    $
4,637,593
     $
4,880,273
     $
-
  
                         
Impaired Loans/Leases with Specific Allowance Recorded:
                        
C&I
   $
8,094,556
     $
8,098,395
     $
1,771,537
  
CRE
                        
Owner-Occupied CRE
    
322,148
      
322,148
      
57,398
  
Commercial Construction, Land Development, and Other Land
    
4,353,817
      
4,353,817
      
577,611
  
Other Non Owner-Occupied CRE
    
239,600
      
239,600
      
58,910
  
Direct Financing Leases
    
1,566,143
      
1,566,143
      
848,919
  
Residential Real Estate
    
807,886
      
882,018
      
289,112
  
Installment and Other Consumer
    
50,356
      
50,356
      
39,481
  
    $
15,434,506
     $
15,512,477
     $
3,642,968
  
                         
Total Impaired Loans/Leases:
                        
C&I
   $
8,936,451
     $
9,049,995
     $
1,771,537
  
CRE
                        
Owner-Occupied CRE
    
322,148
      
415,922
      
57,398
  
Commercial Construction, Land Development, and Other Land
    
4,353,817
      
4,353,817
      
577,611
  
Other Non Owner-Occupied CRE
    
1,436,149
      
1,436,149
      
58,910
  
Direct Financing Leases
    
3,256,264
      
3,256,264
      
848,919
  
Residential Real Estate
    
1,661,180
      
1,774,513
      
289,112
  
Installment and Other Consumer
    
106,090
      
106,090
      
39,481
  
    $
20,072,099
     $
20,392,750
     $
3,642,968
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
As of September 30, 2017
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied
CRE
    
Commercial
Construction,
Land
Development,
and Other Land
    
Other CRE
    
Total
    
As a % of
Total
  
                                                 
Pass (Ratings 1 through 5)
   $
1,000,751,792
     $
313,179,076
     $
161,772,865
     $
639,045,018
     $
2,114,748,751
      
96.45
 %
Special Mention (Rating 6)
    
9,694,041
      
9,155,153
      
2,167,999
      
6,297,895
      
27,315,088
      
1.25
 %
Substandard (Rating 7)
    
24,084,953
      
4,810,537
      
5,051,840
      
16,375,280
      
50,322,610
      
2.30
 %
Doubtful (Rating 8)
    
-
      
-
      
-
      
-
      
-
      
-
  
    $
1,034,530,786
     $
327,144,766
     $
168,992,704
     $
661,718,193
     $
2,192,386,449
      
100.00
 %
   
As of December 31, 2016
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied
CRE
    
Commercial
Construction,
Land
Development,
and Other Land
    
Other CRE
    
Total
    
As a % of Total
  
                                                 
Pass (Ratings 1 through 5)
   $
796,568,451
     $
314,447,662
     $
158,108,465
     $
582,854,048
     $
1,851,978,626
      
96.40
 %
Special Mention (Rating 6)
    
6,305,772
      
7,559,380
      
1,780,000
      
4,437,122
      
20,082,274
      
1.05
 %
Substandard (Rating 7)
    
24,763,040
      
10,380,369
      
5,261,026
      
8,630,578
      
49,035,013
      
2.55
 %
Doubtful (Rating 8)
    
-
      
210
      
-
      
-
      
210
      
0.00
 %
    $
827,637,263
     $
332,387,621
     $
165,149,491
     $
595,921,748
     $
1,921,096,123
      
100.00
 %
Financing Receivable Credit Quality Indicators Performance Status [Table Text Block]
   
As of September 30, 2017
  
Delinquency Status *
  
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
    
As a % of Total
  
                                         
Performing
   $
142,924,814
     $
238,382,845
     $
89,250,837
     $
470,558,496
      
98.73
 %
Nonperforming
    
4,138,079
      
1,575,071
      
355,018
      
6,068,168
      
1.27
 %
    $
147,062,893
     $
239,957,916
     $
89,605,855
     $
476,626,664
      
100.00
 %
   
As of December 31, 2016
  
Delinquency Status *
  
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
    
As a % of Total
  
                                         
Performing
   $
161,749,710
     $
227,277,070
     $
81,449,104
     $
470,475,884
      
98.77
 %
Nonperforming
    
3,669,650
      
1,956,034
      
216,591
      
5,842,275
      
1.23
 %
    $
165,419,360
     $
229,233,104
     $
81,665,695
     $
476,318,159
      
100.00
 %
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
   
For the three months ended September 30, 2017
    
For the three months ended September 30, 2016
  
Classes of Loans/Leases
  
Number of
Loans /
Leases
    
Pre-
Modification Recorded
Investment
    
Post-
Modification Recorded
Investment
    
Specific
Allowance
    
Number of
Loans /
Leases
    
Pre-
Modification Recorded
Investment
    
Post-
Modification Recorded
Investment
    
Specific
Allowance
  
                                                                 
CONCESSION - Significant Payment Delay
                                                                
C&I
    
4
     $
620,452
     $
620,452
     $
-
      
-
     $
-
     $
-
     $
-
  
Direct Financing Leases
    
4
      
416,597
      
416,597
      
-
      
2
      
461,643
      
461,643
      
-
  
     
8
     $
1,037,049
     $
1,037,049
     $
-
      
2
     $
461,643
     $
461,643
     $
-
  
                                                                 
TOTAL
    
8
     $
1,037,049
     $
1,037,049
     $
-
      
2
     $
461,643
     $
461,643
     $
-
  
   
For the nine months ended September 30, 2017
    
For the nine months ended September 30, 2016
  
Classes of Loans/Leases
  
Number of
Loans /
Leases
    
Pre-
Modification Recorded
Investment
    
Post-
Modification Recorded
Investment
    
Specific
Allowance
    
Number of
Loans /
Leases
    
Pre-
Modification Recorded
Investment
    
Post-
Modification Recorded
Investment
    
Specific
Allowance
  
                                                                 
CONCESSION - Extension of Maturity
                                                                
C&I
    
-
     $
-
     $
-
     $
-
      
1
     $
52,286
     $
52,286
     $
-
  
Direct Financing Leases
    
2
      
104,382
      
104,382
      
-
      
4
      
410,653
      
410,653
      
-
  
     
2
     $
104,382
     $
104,382
     $
-
      
5
     $
462,939
     $
462,939
     $
-
  
                                                                 
CONCESSION - Significant Payment Delay
                                                                
C&I
    
7
     $
801,650
     $
801,650
     $
-
      
1
     $
62,140
     $
62,140
     $
-
  
Direct Financing Leases
    
27
      
1,889,000
      
1,889,000
      
-
      
6
      
771,672
      
771,672
      
-
  
     
34
     $
2,690,650
     $
2,690,650
     $
-
      
7
     $
833,812
     $
833,812
     $
-
  
                                                                 
CONCESSION - Interest Rate Adjusted Below Market
                                                                
CRE - Other
    
-
     $
-
     $
-
     $
-
      
1
     $
1,233,740
     $
1,233,740
     $
-
  
     
-
     $
-
     $
-
     $
-
      
1
     $
1,233,740
     $
1,233,740
     $
-
  
                                                                 
TOTAL
    
36
     $
2,795,032
     $
2,795,032
     $
-
      
13
     $
2,530,491
     $
2,530,491
     $
-