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Note 12 - Federal and State Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Current |  | $ | 5,639,933 |  |  | $ | 2,232,183 |  |  | $ | 195,135 |
Deferred |  |  | (1,021,991 | ) |  |  | 2,302,418 |  |  |  | 3,673,064 |
|  | $ | 4,617,942 |  |  | $ | 4,534,601 |  |  | $ | 3,868,199 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years Ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
|  | Amount |  |  | % of Pretax Income |  |  | Amount |  |  | % of Pretax Income |  |  | Amount |  |  | % of Pretax Income |
Computed "expected" tax expense |  | $ | 6,844,665 |  |  |  | 35.0 | % |  | $ | 6,174,295 |  |  |  | 35.0 | % |  | $ | 4,899,324 |  |  |  | 35.0 | %
Effect of graduated tax rates interest |  |  | (123,868 | ) |  |  | (0.6 | ) |  |  | (20,775 | ) |  |  | (0.1 | ) |  |  | (139,981 | ) |  |  | (1.0 | )
Tax exempt income, net |  |  | (1,790,049 | ) |  |  | (9.2 | ) |  |  | (1,243,660 | ) |  |  | (7.0 | ) |  |  | (692,742 | ) |  |  | (4.9 | )
Bank-owned life insurance |  |  | (624,847 | ) |  |  | (3.2 | ) |  |  | (544,292 | ) |  |  | (3.1 | ) |  |  | (490,491 | ) |  |  | (3.5 | )
State income taxes, net of federal benefit, current year |  |  | 758,695 |  |  |  | 3.9 |  |  |  | 730,865 |  |  |  | 4.1 |  |  |  | 533,250 |  |  |  | 3.8 |
Change in unrecognized tax benefits |  |  | 37,180 |  |  |  | 0.2 |  |  |  | (149,183 | ) |  |  | (0.8 | ) |  |  | 2,074 |  |  |  | - |
Acquisition costs |  |  | 248,952 |  |  |  | 1.3 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Noncontrolling interests |  |  | - |  |  |  | - |  |  |  | (166,081 | ) |  |  | (0.9 | ) |  |  | (148,995 | ) |  |  | (1.1 | )
Other |  |  | (732,786 | ) |  |  | (3.8 | ) |  |  | (246,568 | ) |  |  | (1.5 | ) |  |  | (94,240 | ) |  |  | (0.7 | )
|  | $ | 4,617,942 |  |  |  | 23.6 | % |  | $ | 4,534,601 |  |  |  | 25.7 | % |  | $ | 3,868,199 |  |  |  | 27.6 | %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2013 |  |  | 2012 |
Balance, beginning |  | $ | 994,078 |  |  | $ | 1,148,549 |
Impact of tax positions taken during current year |  |  | 288,016 |  |  |  | 202,341 |
Gross increase related to tax positions of prior years |  |  | 16,939 |  |  |  | 21,781 |
Reduction as a result of a lapse of the applicable statute of limitations |  |  | (241,014 | ) |  |  | (378,593 | )
Balance, ending |  | $ | 1,058,019 |  |  | $ | 994,078 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2013 |  |  | 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 | )
Deferred Taxes in Financial Statements [Table Text Block] |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Provision for income taxes |  | $ | (1,021,991 | ) |  | $ | 2,302,418 |  |  | $ | 3,673,064 |
Statement of stockholders' equity- accumulated other comprehensive income (loss), unrealized gains (losses) on securities available for sale, net |  |  | (11,373,902 | ) |  |  | (35,008 | ) |  |  | 2,510,006 |
|  | $ | (12,395,893 | ) |  | $ | 2,267,410 |  |  | $ | 6,183,070 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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