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Note 12 - Federal and State Income Taxes (Details) - Deferred Tax Assets (Liabilities) (USD $) | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Deferred tax assets: |  |
Alternative minimum tax credits | $ 3,936,226 | $ 2,717,333
New markets tax credits | 1,500,000 | 1,000,000
Net unrealized losses on securities available for sale | 8,468,118 |
Compensation | 7,056,579 | 5,748,551
Loan/lease losses | 6,890,532 | 6,041,379
Net operating loss carryforwards, federal and state | 2,914,140 | 897,910
Deferred loan origination fees, net | 143,949 | 299,670
Other | 410,640 | 469,673
| 31,320,184 | 17,174,516
Deferred tax liabilities: |  |
Net unrealized gains on securities available for sale |  | 2,905,784
Premises and equipment | 1,575,582 | 1,601,682
Equipment financing leases | 23,191,514 | 20,013,576
Acquisition fair value adjustments | 1,319,981 |
Investment accretion | 45,463 | 45,363
Other | 551,080 | 367,440
| 26,683,620 | 24,933,845
Net deferred tax asset (liability) | $ 4,636,564 | $ (7,759,329)

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