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Note 3 - Loans Leases Receivable - Composition of the Loan Lease Portfolio (Details) - USD ($)
Mar. 31, 2018
Dec. 31, 2017
Mar. 31, 2017
Dec. 31, 2016
Loans $ 3,046,799,276 $ 2,956,713,493    
Plus deferred loan/lease origination costs, net of fees 8,103,163 7,771,907    
Gross loans/leases receivable 3,054,902,439 2,964,485,400    
Less allowance (36,532,602) (34,355,728) $ (32,059,150) $ (30,757,448)
Net loans/leases receivable [1] 3,018,369,837 2,930,129,672    
Commercial Portfolio Segment [Member]        
Loans [2] 1,201,085,625 1,134,516,315    
Less allowance (15,065,245) (14,323,036) (12,954,090) (12,545,110)
Commercial Real Estate Portfolio Segment [Member]        
Loans 1,357,703,386 1,303,491,882    
Less allowance (14,938,020) (13,962,688) (12,643,266) (11,670,609)
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]        
Loans 346,996,627 332,742,477    
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]        
Loans 171,404,628 186,402,404    
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]        
Loans 839,302,131 784,347,000    
Finance Leases Portfolio Segment [Member]        
Loans [2],[3] 137,614,465 141,448,232    
Plus deferred loan/lease origination costs, net of fees [2] 4,350,767 4,624,027    
Gross loans/leases receivable [2] 141,965,232 146,072,259    
Less allowance (2,730,301) [2] (2,382,098) [2] (2,978,260) (3,111,898)
Net loans/leases receivable 139,234,931 143,690,161    
Net minimum lease payments to be received [2] 152,430,047 156,583,887    
Estimated unguaranteed residual values of leased assets [2] 929,932 929,932    
Unearned lease/residual income [2] (15,745,514) (16,065,587)    
Residential Portfolio Segment [Member]        
Loans [4] 254,484,231 [3] 258,646,265    
Less allowance (2,375,219) (2,466,431) (2,375,864) (2,342,344)
Consumer Portfolio Segment [Member]        
Loans [3] 95,911,569 118,610,799    
Less allowance $ (1,423,817) $ (1,221,475) $ (1,107,670) $ (1,087,487)
[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, 2018 and 2017.
[2] Includes equipment financing agreements outstanding at m2, totaling $78,911,791 and $66,758,397 as of March 31, 2018 and December 31, 2017, respectively.
[3] 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.
[4] Includes residential real estate loans held for sale totaling $279,750 and $645,001 as of March 31, 2018, and December 31, 2017, respectively.