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Note 4 - Loans Leases Receivable - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Sep. 30, 2017
Sep. 30, 2018
Dec. 31, 2017
Balance $ 37,545,076 $ 33,356,632 $ 34,355,728 $ 30,757,448    
Provision for loan/lease losses 6,205,828 2,086,436 11,046,402 6,214,538    
Loans/leases charged off (990,648) (649,724) (2,951,381) (2,393,953)    
Recoveries on loans/leases previously charged off 317,201 188,997 626,708 404,308    
Balance 43,077,457 34,982,341 43,077,457 34,982,341    
Allowance for impaired loans/leases         $ 9,035,501 $ 3,043,319
Allowance for nonimpaired loans/leases         34,041,956 31,312,409
Less allowance for estimated losses on loans/leases 37,545,076 33,356,632 34,355,728 30,757,448 43,077,457 34,355,728
Impaired loans/leases         30,545,602 18,354,163
Nonimpaired loans/leases         3,613,553,901 2,938,359,330
Loans and Leases Receivable, Net of Deferred Income         $ 3,644,099,503 $ 2,956,713,493
Allowance as a percentage of impaired loans/leases         29.58% 16.58%
Allowance as a percentage of nonimpaired loans/leases         0.94% 1.07%
Total allowance as a percentage of total loans/leases         1.18% 1.16%
Commercial Portfolio Segment [Member]            
Balance 15,233,871 14,207,733 14,323,036 12,545,110    
Provision for loan/lease losses 3,698,588 469,977 5,283,763 2,345,121    
Loans/leases charged off (87,040) (338,361) (911,429) (630,704)    
Recoveries on loans/leases previously charged off 71,440 63,366 221,489 143,188    
Balance 18,916,859 14,402,715 18,916,859 14,402,715    
Allowance for impaired loans/leases         $ 4,787,321 $ 715,627
Allowance for nonimpaired loans/leases         14,129,538 13,607,409
Less allowance for estimated losses on loans/leases 15,233,871 14,207,733 14,323,036 12,545,110 18,916,859 14,323,036
Impaired loans/leases         11,064,848 6,248,209
Nonimpaired loans/leases         1,369,477,676 1,128,268,106
Loans and Leases Receivable, Net of Deferred Income         $ 1,380,542,524 $ 1,134,516,315
Allowance as a percentage of impaired loans/leases         43.27% 11.45%
Allowance as a percentage of nonimpaired loans/leases         1.03% 1.21%
Total allowance as a percentage of total loans/leases         1.37% 1.26%
Commercial Real Estate Portfolio Segment [Member]            
Balance 15,819,040 12,999,233 13,962,688 11,670,609    
Provision for loan/lease losses 2,254,313 1,349,393 4,091,170 2,655,521    
Loans/leases charged off (387,499)   (387,499) (10,375)    
Recoveries on loans/leases previously charged off 30,344 10,748 49,839 43,619    
Balance 17,716,198 14,359,374 17,716,198 14,359,374    
Allowance for impaired loans/leases         $ 3,555,829 $ 1,429,460
Allowance for nonimpaired loans/leases         14,160,369 12,533,228
Less allowance for estimated losses on loans/leases 15,819,040 12,999,233 13,962,688 11,670,609 17,716,198 13,962,688
Impaired loans/leases         15,944,006 6,529,262
Nonimpaired loans/leases         1,711,382,184 1,296,962,620
Loans and Leases Receivable, Net of Deferred Income         $ 1,727,326,190 $ 1,303,491,882
Allowance as a percentage of impaired loans/leases         22.30% 21.89%
Allowance as a percentage of nonimpaired loans/leases         0.83% 0.97%
Total allowance as a percentage of total loans/leases         1.03% 1.07%
Finance Leases Portfolio Segment [Member]            
Balance 2,724,355 2,638,301 2,382,098 3,111,898    
Provision for loan/lease losses 124,803 179,190 1,417,494 981,877    
Loans/leases charged off (427,638) (268,669) (1,505,824) (1,611,432)    
Recoveries on loans/leases previously charged off 210,727 103,936 338,479 170,415    
Balance 2,632,247 2,652,758 2,632,247 2,652,758    
Allowance for impaired loans/leases         $ 363,439 $ 504,469
Allowance for nonimpaired loans/leases         2,268,808 1,877,629
Less allowance for estimated losses on loans/leases 2,724,355 2,638,301 2,382,098 3,111,898 2,632,247 2,382,098
Impaired loans/leases         2,147,125 3,669,492
Nonimpaired loans/leases         124,604,658 137,778,740
Loans and Leases Receivable, Net of Deferred Income         $ 126,751,783 $ 141,448,232
Allowance as a percentage of impaired loans/leases         16.93% 13.75%
Allowance as a percentage of nonimpaired loans/leases         1.82% 1.36%
Total allowance as a percentage of total loans/leases         2.08% 1.68%
Residential Portfolio Segment [Member]            
Balance 2,433,102 2,430,454 2,466,431 2,342,344    
Provision for loan/lease losses 131,977 (11,654) 149,923 148,017    
Loans/leases charged off (58,241) (25,822) (110,566) (101,006)    
Recoveries on loans/leases previously charged off   6,000 1,050 9,623    
Balance 2,506,838 2,398,978 2,506,838 2,398,978    
Allowance for impaired loans/leases         $ 226,263 $ 355,167
Allowance for nonimpaired loans/leases         2,280,575 2,111,264
Less allowance for estimated losses on loans/leases 2,433,102 2,430,454 2,466,431 2,342,344 2,506,838 2,466,431
Impaired loans/leases         1,148,009 1,704,846
Nonimpaired loans/leases         308,139,526 256,941,419
Loans and Leases Receivable, Net of Deferred Income         $ 309,287,535 $ 258,646,265
Allowance as a percentage of impaired loans/leases         19.71% 20.83%
Allowance as a percentage of nonimpaired loans/leases         0.74% 0.82%
Total allowance as a percentage of total loans/leases         0.81% 0.95%
Consumer Portfolio Segment [Member]            
Balance 1,334,708 1,080,911 1,221,475 1,087,487    
Provision for loan/lease losses (3,853) 99,530 104,052 84,002    
Loans/leases charged off (30,230) (16,872) (36,063) (40,436)    
Recoveries on loans/leases previously charged off 4,690 4,947 15,851 37,463    
Balance 1,305,315 1,168,516 1,305,315 1,168,516    
Allowance for impaired loans/leases         $ 102,649 $ 38,596
Allowance for nonimpaired loans/leases         1,202,666 1,182,879
Less allowance for estimated losses on loans/leases $ 1,334,708 $ 1,080,911 $ 1,221,475 $ 1,087,487 1,305,315 1,221,475
Impaired loans/leases         241,614 202,354
Nonimpaired loans/leases         99,949,857 118,408,445
Loans and Leases Receivable, Net of Deferred Income         $ 100,191,471 $ 118,610,799
Allowance as a percentage of impaired loans/leases         42.48% 19.07%
Allowance as a percentage of nonimpaired loans/leases         1.20% 1.00%
Total allowance as a percentage of total loans/leases         1.30% 1.03%