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Note 4 - Loans Leases Receivable (Tables)
 12 Months Ended
Dec. 31, 2017
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
   
2017
    
2016
  
                 
C&I loans
   $
1,134,516,315
     $
827,637,263
  
CRE loans
                
Owner-occupied CRE
    
332,742,477
      
332,387,621
  
Commercial construction, land development, and other land
    
186,402,404
      
165,149,491
  
Other non owner-occupied CRE
    
784,347,000
      
595,921,748
  
     
1,303,491,882
      
1,093,458,860
  
                 
Direct financing leases *
    
141,448,232
      
165,419,360
  
Residential real estate loans **
    
258,646,265
      
229,233,104
  
Installment and other consumer loans
    
118,610,799
      
81,665,695
  
     
2,956,713,493
      
2,397,414,282
  
Plus deferred loan/lease origination costs, net of fees
    
7,771,907
      
8,072,703
  
     
2,964,485,400
      
2,405,486,985
  
Less allowance
    
(34,355,728
 )    
(30,757,448
 )
    $
2,930,129,672
     $
2,374,729,537
  
                 
* Direct financing leases:
                
Net minimum lease payments to be received
   $
156,583,887
     $
184,274,802
  
Estimated unguaranteed residual values of leased assets
    
929,932
      
1,085,154
  
Unearned lease/residual income
    
(16,065,587
 )    
(19,940,596
 )
     
141,448,232
      
165,419,360
  
Plus deferred lease origination costs, net of fees
    
4,624,027
      
5,881,778
  
     
146,072,259
      
171,301,138
  
Less allowance
    
(2,382,098
 )    
(3,111,898
 )
    $
143,690,161
     $
168,189,240
  
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule Non-Aggregated [Table Text Block]
   
For the year ended December 31, 2017
  
   
PCI
    
Performing
          
   
Loans
    
Loans
    
Total
  
Balance at the beginning of the period
   $
(194,306
 )   $
(9,115,614
 )   $
(9,309,920
 )
Discount added at acquisition
    
(219,902
 )    
(2,223,989
 )    
(2,443,891
 )
Accretion recognized
    
223,076
      
5,059,528
      
5,282,604
  
Balance at the end of the period
   $
(191,132
 )   $
(6,280,075
 )   $
(6,471,207
 )
   
For the year ended December 31, 2016
  
   
PCI
    
Performing
          
   
Loans
    
Loans
    
Total
  
Balance at the beginning of the period
   $
-
     $
-
     $
-
  
Discount added at acquisition
    
(277,579
 )    
(11,916,009
 )    
(12,193,588
 )
Accretion recognized
    
83,273
      
2,800,395
      
2,883,668
  
Balance at the end of the period
   $
(194,306
 )   $
(9,115,614
 )   $
(9,309,920
 )
Past Due Financing Receivables [Table Text Block]
   
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
   $
1,124,734,486
     $
8,306,829
     $
243,647
     $
-
     $
1,231,353
     $
1,134,516,315
  
CRE
                                                
Owner-Occupied CRE
    
331,868,142
      
540,435
      
-
      
-
      
333,900
      
332,742,477
  
Commercial Construction, Land Development, and Other Land
    
181,558,092
      
-
      
-
      
-
      
4,844,312
      
186,402,404
  
Other Non Owner-Occupied CRE
    
782,526,249
      
572,877
      
4,146
      
-
      
1,243,728
      
784,347,000
  
Direct Financing Leases
    
137,708,397
      
1,305,191
      
259,600
      
-
      
2,175,044
      
141,448,232
  
Residential Real Estate
    
253,261,821
      
3,552,709
      
393,410
      
74,519
      
1,363,806
      
258,646,265
  
Installment and Other Consumer
    
117,773,259
      
517,537
      
56,760
      
14,152
      
249,091
      
118,610,799
  
    $
2,929,430,446
     $
14,795,578
     $
957,563
     $
88,671
     $
11,441,234
     $
2,956,713,493
  
                                                 
As a percentage of total loan/lease portfolio
    
99.08
 %    
0.50
 %    
0.03
 %    
0.00
 %    
0.39
 %    
100.00
 %
   
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]
   
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
   $
-
     $
1,231,353
     $
5,224,182
     $
6,455,535
      
34.63
 %
CRE
                                        
Owner-Occupied CRE
    
-
      
333,900
      
107,322
      
441,222
      
2.37
 %
Commercial Construction, Land Development, and Other Land
    
-
      
4,844,312
      
-
      
4,844,312
      
25.99
 %
Other Non Owner-Occupied CRE
    
-
      
1,243,728
      
-
      
1,243,728
      
6.67
 %
Direct Financing Leases
    
-
      
2,175,044
      
1,494,448
      
3,669,492
      
19.68
 %
Residential Real Estate
    
74,519
      
1,363,806
      
272,493
      
1,710,818
      
9.18
 %
Installment and Other Consumer
    
14,152
      
249,091
      
14,027
      
277,270
      
1.49
 %
    $
88,671
     $
11,441,234
     $
7,112,472
     $
18,642,377
      
100.00
 %
   
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]
   
Year Ended December 31, 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
    
2,736,296
      
4,044,460
      
1,369,624
      
197,034
      
122,505
      
8,469,919
  
Loans/leases charged off
    
(1,149,790
 )    
(1,795,229
 )    
(2,284,910
 )    
(102,088
 )    
(41,196
 )    
(5,373,213
 )
Recoveries on loans/leases previously charged off
    
191,420
      
42,848
      
185,486
      
29,141
      
52,679
      
501,574
  
Balance, ending
   $
14,323,036
     $
13,962,688
     $
2,382,098
     $
2,466,431
     $
1,221,475
     $
34,355,728
  
   
Year Ended December 31, 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
    
2,478,912
      
2,286,953
      
2,127,463
      
628,114
      
(43,276
 )    
7,478,166
  
Loans/leases charged off
    
(527,152
 )    
(24,304
 )    
(2,503,417
 )    
(76,820
 )    
(112,490
 )    
(3,244,183
 )
Recoveries on loans/leases previously charged off
    
109,270
      
32,843
      
92,764
      
900
      
146,782
      
382,559
  
Balance, ending
   $
12,545,110
     $
11,670,609
     $
3,111,898
     $
2,342,344
     $
1,087,487
     $
30,757,448
  
   
Year Ended December 31, 2015
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
8,833,832
     $
8,353,386
     $
3,359,400
     $
1,525,952
     $
1,001,795
     $
23,074,365
  
Provisions charged to expense
    
1,470,526
      
3,080,611
      
1,688,031
      
430,087
      
201,645
      
6,870,900
  
Loans/leases charged off
    
(453,782
 )    
(2,560,749
 )    
(1,788,772
 )    
(169,996
 )    
(251,838
 )    
(5,225,137
 )
Recoveries on loans/leases previously charged off
    
633,504
      
501,869
      
136,429
      
4,107
      
144,869
      
1,420,778
  
Balance, ending
   $
10,484,080
     $
9,375,117
     $
3,395,088
     $
1,790,150
     $
1,096,471
     $
26,140,906
  
   
2017
  
   
C&I
    
CRE
    
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
715,627
     $
1,429,460
     $
504,469
     $
355,167
     $
38,596
     $
3,043,319
  
Allowance for nonimpaired loans/leases
    
13,607,409
      
12,533,228
      
1,877,629
      
2,111,264
      
1,182,879
      
31,312,409
  
    $
14,323,036
     $
13,962,688
     $
2,382,098
     $
2,466,431
     $
1,221,475
     $
34,355,728
  
                                                 
Impaired loans/leases
   $
6,248,209
     $
6,529,262
     $
3,669,492
     $
1,704,846
     $
202,354
     $
18,354,163
  
Nonimpaired loans/leases
    
1,128,268,106
      
1,296,962,620
      
137,778,740
      
256,941,419
      
118,408,445
      
2,938,359,330
  
    $
1,134,516,315
     $
1,303,491,882
     $
141,448,232
     $
258,646,265
     $
118,610,799
     $
2,956,713,493
  
                                                 
Allowance as a percentage of impaired loans/leases
    
11.45
 %    
21.89
 %    
13.75
 %    
20.83
 %    
19.07
 %    
16.58
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.21
 %    
0.97
 %    
1.36
 %    
0.82
 %    
1.00
 %    
1.07
 %
Total allowance as a percentage of total loans/leases
    
1.26
 %    
1.07
 %    
1.68
 %    
0.95
 %    
1.03
 %    
1.16
 %
   
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]
   
2017
  
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
   $
1,634,269
     $
1,644,706
     $
-
     $
1,406,310
     $
71,183
     $
71,183
  
CRE
                                                
Owner-Occupied CRE
    
289,261
      
289,261
      
-
      
79,317
      
11,902
      
11,902
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,171,565
      
1,171,565
      
-
      
1,176,738
      
-
      
-
  
Direct Financing Leases
    
2,944,540
      
2,944,540
      
-
      
2,879,695
      
132,167
      
132,167
  
Residential Real Estate
    
943,388
      
1,018,167
      
-
      
685,807
      
1,161
      
1,161
  
Installment and Other Consumer
    
134,245
      
134,245
      
-
      
126,474
      
-
      
-
  
    $
7,117,268
     $
7,202,484
     $
-
     $
6,354,341
     $
216,413
     $
216,413
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
4,613,940
     $
4,617,879
     $
715,627
     $
4,584,142
     $
203,221
     $
203,221
  
CRE
                                                
Owner-Occupied CRE
    
151,962
      
151,962
      
48,462
      
221,260
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,844,312
      
4,844,312
      
1,379,235
      
4,447,831
      
-
      
-
  
Other Non Owner-Occupied CRE
    
72,163
      
72,163
      
1,763
      
44,667
      
-
      
-
  
Direct Financing Leases
    
724,953
      
724,953
      
504,469
      
625,107
      
-
      
-
  
Residential Real Estate
    
761,458
      
761,458
      
355,167
      
549,286
      
14,990
      
14,990
  
Installment and Other Consumer
    
68,109
      
68,109
      
38,596
      
40,152
      
410
      
410
  
    $
11,236,897
     $
11,240,836
     $
3,043,319
     $
10,512,445
     $
218,621
     $
218,621
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
6,248,209
     $
6,262,585
     $
715,627
     $
5,990,452
     $
274,404
     $
274,404
  
CRE
                                                
Owner-Occupied CRE
    
441,222
      
441,222
      
48,462
      
300,577
      
11,902
      
11,902
  
Commercial Construction, Land Development, and Other Land
    
4,844,312
      
4,844,312
      
1,379,235
      
4,447,831
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,243,728
      
1,243,728
      
1,763
      
1,221,405
      
-
      
-
  
Direct Financing Leases
    
3,669,492
      
3,669,492
      
504,469
      
3,504,802
      
132,167
      
132,167
  
Residential Real Estate
    
1,704,846
      
1,779,625
      
355,167
      
1,235,093
      
16,151
      
16,151
  
Installment and Other Consumer
    
202,354
      
202,354
      
38,596
      
166,626
      
410
      
410
  
    $
18,354,163
     $
18,443,318
     $
3,043,319
     $
16,866,786
     $
435,034
     $
435,034
  
   
2016
  
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
   $
841,895
     $
951,600
     $
-
     $
2,858,343
     $
16,748
     $
16,748
  
CRE
                                                
Owner-Occupied CRE
    
-
      
93,774
      
-
      
312,242
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,196,549
      
1,196,549
      
-
      
1,322,654
      
-
      
-
  
Direct Financing Leases
    
1,690,121
      
1,690,121
      
-
      
1,731,982
      
43,461
      
43,461
  
Residential Real Estate
    
853,294
      
892,495
      
-
      
964,590
      
9,903
      
9,903
  
Installment and Other Consumer
    
55,734
      
55,734
      
-
      
321,175
      
4,475
      
4,475
  
    $
4,637,593
     $
4,880,273
     $
-
     $
7,510,986
     $
74,587
     $
74,587
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
8,094,556
     $
8,098,395
     $
1,771,537
     $
2,959,495
     $
17,742
     $
17,742
  
CRE
                                                
Owner-Occupied CRE
    
322,148
      
322,148
      
57,398
      
385,269
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,353,817
      
4,353,819
      
577,611
      
1,022,930
      
-
      
-
  
Other Non Owner-Occupied CRE
    
239,600
      
239,600
      
58,910
      
47,920
      
-
      
-
  
Direct Financing Leases
    
1,566,143
      
1,566,143
      
848,919
      
841,733
      
36,303
      
36,303
  
Residential Real Estate
    
807,886
      
882,018
      
289,112
      
573,211
      
11,675
      
11,675
  
Installment and Other Consumer
    
50,356
      
50,356
      
39,481
      
40,384
      
527
      
527
  
    $
15,434,506
     $
15,512,479
     $
3,642,968
     $
5,870,942
     $
66,247
     $
66,247
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
8,936,451
     $
9,049,995
     $
1,771,537
     $
5,817,838
     $
34,490
     $
34,490
  
CRE
                                                
Owner-Occupied CRE
    
322,148
      
415,922
      
57,398
      
697,511
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,353,817
      
4,353,819
      
577,611
      
1,022,930
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,436,149
      
1,436,149
      
58,910
      
1,370,574
      
-
      
-
  
Direct Financing Leases
    
3,256,264
      
3,256,264
      
848,919
      
2,573,715
      
79,764
      
79,764
  
Residential Real Estate
    
1,661,180
      
1,774,513
      
289,112
      
1,537,801
      
21,578
      
21,578
  
Installment and Other Consumer
    
106,090
      
106,090
      
39,481
      
361,559
      
5,002
      
5,002
  
    $
20,072,099
     $
20,392,752
     $
3,642,968
     $
13,381,928
     $
140,834
     $
140,834
  
   
2015
  
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
   $
234,636
     $
346,072
     $
-
     $
380,495
     $
7,436
     $
7,436
  
CRE
                                                
Owner-Occupied CRE
    
256,761
      
350,535
      
-
      
447,144
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
228,818
      
-
      
117,406
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,578,470
      
1,578,470
      
-
      
2,953,888
      
-
      
-
  
Direct Financing Leases
    
871,884
      
871,884
      
-
      
892,281
      
4,142
      
4,142
  
Residential Real Estate
    
613,486
      
649,064
      
-
      
1,047,001
      
3,929
      
3,929
  
Installment and Other Consumer
    
377,304
      
377,304
      
-
      
817,854
      
9,563
      
9,563
  
    $
3,932,541
     $
4,402,147
     $
-
     $
6,656,069
     $
25,070
     $
25,070
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
5,051,846
     $
5,055,685
     $
2,592,270
     $
4,811,046
     $
-
     $
-
  
CRE
                                                
Owner-Occupied CRE
    
-
      
-
      
-
      
-
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
193,804
      
205,804
      
76,934
      
195,986
      
-
      
-
  
Other Non Owner-Occupied CRE
    
-
      
-
      
-
      
-
      
-
      
-
  
Direct Financing Leases
    
829,457
      
829,457
      
306,193
      
474,458
      
-
      
-
  
Residential Real Estate
    
805,301
      
805,301
      
185,801
      
712,085
      
7,913
      
7,913
  
Installment and Other Consumer
    
210,438
      
210,438
      
143,089
      
189,539
      
5,693
      
5,693
  
    $
7,090,846
     $
7,106,685
     $
3,304,287
     $
6,383,114
     $
13,606
     $
13,606
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
5,286,482
     $
5,401,757
     $
2,592,270
     $
5,191,541
     $
7,436
     $
7,436
  
CRE
                                                
Owner-Occupied CRE
    
256,761
      
350,535
      
-
      
447,144
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
193,804
      
434,622
      
76,934
      
313,392
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,578,470
      
1,578,470
      
-
      
2,953,888
      
-
      
-
  
Direct Financing Leases
    
1,701,341
      
1,701,341
      
306,193
      
1,366,739
      
4,142
      
4,142
  
Residential Real Estate
    
1,418,787
      
1,454,365
      
185,801
      
1,759,086
      
11,842
      
11,842
  
Installment and Other Consumer
    
587,742
      
587,742
      
143,089
      
1,007,393
      
15,256
      
15,256
  
    $
11,023,387
     $
11,508,832
     $
3,304,287
     $
13,039,183
     $
38,676
     $
38,676
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
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)
   $
1,098,722,101
     $
318,293,608
     $
179,142,839
     $
767,119,909
     $
2,363,278,457
      
96.94
 %
Special Mention (Rating 6)
    
10,944,924
      
8,230,060
      
1,780,000
      
10,068,870
      
31,023,854
      
1.27
 %
Substandard (Rating 7)
    
24,578,731
      
6,218,809
      
5,479,565
      
7,158,221
      
43,435,326
      
1.78
 %
Doubtful (Rating 8)
    
270,559
      
-
      
-
      
-
      
270,559
      
0.01
 %
    $
1,134,516,315
     $
332,742,477
     $
186,402,404
     $
784,347,000
     $
2,438,008,197
      
100.00
 %
   
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]
   
2017
  
Delinquency Status *
  
Direct Financing
Leases
    
Residential Real
Estate
    
Installment and
Other Consumer
    
Total
    
As a % of
Total
  
                                         
Performing
   $
137,778,740
     $
256,935,448
     $
118,333,529
     $
513,047,716
      
98.91
 %
Nonperforming
    
3,669,492
      
1,710,818
      
277,270
      
5,657,580
      
1.09
 %
    $
141,448,232
     $
258,646,265
     $
118,610,799
     $
518,705,296
      
100.00
 %
   
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]
   
2017
  
Classes of Loans/Leases
  
Number of
Loans / Leases
    
Pre-
Modification
Recorded
Investment
    
Post-
Modification
Recorded
Investment
    
Specific
Allowance
  
                                 
CONCESSION - Extension of Maturity
                                
Direct Financing Leases
    
3
     $
115,236
     $
115,236
     $
-
  
     
3
     $
115,236
     $
115,236
     $
-
  
                                 
CONCESSION - Significant Payment Delay
                                
C&I
    
7
     $
826,531
     $
826,531
     $
62,596
  
CRE - Owner Occupied
    
1
     $
107,322
     $
107,322
      
-
  
Direct Financing Leases
    
24
      
1,703,255
      
1,703,255
      
-
  
     
32
     $
2,637,108
     $
2,637,108
     $
62,596
  
                                 
TOTAL
    
35
     $
2,752,344
     $
2,752,344
     $
62,596
  
   
2016
  
Classes of Loans/Leases
  
Number of
Loans/Leases
    
Pre-
Modification
Recorded
Investment
    
Post-
Modification
Recorded
Investment
    
Specific Allowance
  
                                 
CONCESSION - Extension of Maturity
                                
C&I
    
3
     $
247,476
     $
247,476
     $
60,767
  
Direct Financing Leases
    
4
      
410,653
      
410,653
      
38,476
  
Residential Real Estate
    
1
      
277,092
      
277,092
      
187,492
  
     
8
     $
935,221
     $
935,221
     $
286,735
  
                                 
CONCESSION - Significant Payment Delay
                                
C&I
    
7
     $
4,562,427
     $
4,562,427
     $
813,041
  
Direct Financing Leases
    
13
      
1,149,493
      
1,149,493
      
125,940
  
     
20
     $
5,711,920
     $
5,711,920
     $
938,981
  
                                 
CONCESSION - Interest Rate Adjusted Below Market
                                
CRE - Other
    
1
     $
1,233,740
     $
1,233,740
     $
-
  
     
1
     $
1,233,740
     $
1,233,740
     $
-
  
                                 
TOTAL
    
29
     $
7,880,881
     $
7,880,881
     $
1,225,716
  
Schedule of Related Party Transactions [Table Text Block]
   
2017
    
2016
    
2015
  
                         
Balance, beginning
   $
61,608,976
     $
42,012,313
     $
42,469,111
  
Net increase (decrease) due to change in related parties
    
11,926,759
      
19,945,960
      
(3,606,418
 )
Advances
    
13,090,798
      
4,806,616
      
19,040,675
  
Repayments
    
(20,184,585
 )    
(5,155,913
 )    
(15,891,055
 )
Balance, ending
   $
66,441,948
     $
61,608,976
     $
42,012,313
  
Schedule of Loan Concentration by Industry Segment [Table Text Block]
   
2017
    
2016
  
Industry Name
  
Balance
    
Percentage of
Total
Loans/Leases
    
Balance
    
Percentage of
Total
Loans/Leases
  
                                 
Lessors of Non-Residential Buildings
   $
400,622,681
      
14
 %   $
359,040,649
      
15
 %
Lessors of Residential Buildings
    
370,353,561
      
12
 %    
166,036,201
      
7
 %
Administration of Urban Planning & Community & Rural Development
    
83,343,541
      
3
 %    
37,097,000
      
2
 %
Bank Holding Companies
    
66,950,294
      
2
 %    
66,069,612
      
3
 %
Nonresidential Property Managers
    
51,984,722
      
2
 %    
76,504,076
      
3
 %