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Note 13 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2018
Dec. 31, 2017
Income Tax Disclosure [Abstract]    
Alternative minimum tax credits $ 2,911,031 $ 6,513,502
Historic tax credits 1,937,170  
New markets tax credits   2,164,727
Net unrealized losses on securities available for sale and derivative instruments 1,687,162 498,860
Compensation 6,771,593 6,282,603
Loan/lease losses 9,548,985 8,029,714
Net operating loss carryforwards, federal and state 849,335 959,627
Other 52,738 34,962
Deferred tax assets 23,758,014 24,483,995
Premises and equipment 2,716,592 2,400,397
Equipment financing leases 18,329,372 15,367,705
Acquisition fair value adjustments 2,739,038 1,864,599
Investment accretion 30,533 30,656
Deferred loan origination fees, net 482,380 115,153
Other 424,335 430,125
Deferred tax liabilities 24,722,250 20,208,635
Net deferred tax liabilities   $ 4,275,360
Deferred tax liabilities $ 964,236