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Note 3 - Troubled Debt Restructurings (Details) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Mar. 31, 2016 USD ($) | Jun. 30, 2015 | Jun. 30, 2016 USD ($) | Jun. 30, 2015 USD ($)
Extended Maturity [Member] | Commercial Portfolio Segment [Member] |  |  |  |
Number of Loans / Leases |  |  | 1 | 1
Pre-Modification Recorded Investment |  |  | $ 52,286 | $ 52,286
Post-Modification Recorded Investment |  |  | $ 52,286 | $ 52,286
Extended Maturity [Member] | Finance Leases Portfolio Segment [Member] |  |  |  |
Number of Loans / Leases |  |  |  | 4
Pre-Modification Recorded Investment |  |  |  | $ 410,653
Post-Modification Recorded Investment |  |  |  | $ 410,653
Extended Maturity [Member] |  |  |  |
Number of Loans / Leases |  |  | 1 | 5
Pre-Modification Recorded Investment |  |  | $ 52,286 | $ 462,939
Post-Modification Recorded Investment |  |  | $ 52,286 | $ 462,939
Payment Deferral [Member] | Commercial Portfolio Segment [Member] |  |  |  |
Number of Loans / Leases |  |  | 1 | 1
Pre-Modification Recorded Investment |  |  | $ 62,140 | $ 62,140
Post-Modification Recorded Investment |  |  | $ 62,140 | $ 62,140
Payment Deferral [Member] | Finance Leases Portfolio Segment [Member] |  |  |  |
Number of Loans / Leases |  |  | 4 | 5
Pre-Modification Recorded Investment |  |  | $ 494,692 | $ 540,631
Post-Modification Recorded Investment |  |  | $ 494,692 | $ 540,631
Payment Deferral [Member] |  |  |  |
Number of Loans / Leases |  |  | 5 | 6
Pre-Modification Recorded Investment |  |  | $ 556,832 | $ 602,771
Post-Modification Recorded Investment |  |  | $ 556,832 | $ 602,771
Interest Rate Below Market Reduction [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |
Number of Loans / Leases |  |  | 1 | 1
Pre-Modification Recorded Investment |  |  | $ 1,233,740 | $ 1,233,740
Post-Modification Recorded Investment |  |  | $ 1,233,740 | $ 1,233,740
Interest Rate Below Market Reduction [Member] |  |  |  |
Number of Loans / Leases |  |  | 1 | 1
Pre-Modification Recorded Investment |  |  | $ 1,233,740 | $ 1,233,740
Post-Modification Recorded Investment |  |  | $ 1,233,740 | $ 1,233,740
Number of Loans / Leases |  | 0 | 7 | 12
Pre-Modification Recorded Investment | $ 2,299,450 |  | $ 1,842,858 |
Post-Modification Recorded Investment | $ 2,299,450 |  | $ 1,842,858 |

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- Definition Number of financing receivables that have been modified by troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953676-111524 + Details
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