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Note 3 - Allowance for Estimated Losses on Loans Leases (Details) - USD ($) | 3 Months Ended | 6 Months Ended |  |
--- | --- | --- | --- | ---
Jun. 30, 2016 | Jun. 30, 2015 | Jun. 30, 2016 | Jun. 30, 2015 | Jun. 30, 2016 | Dec. 31, 2015
Commercial Portfolio Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Balance |  | $ 10,991,979 |  | $ 9,093,650 | $ 10,484,080 |  | $ 8,750,317 |  |  |  |
Provisions (credits) charged to expense |  | (241,600) |  | 604,731 | 498,231 |  | 993,372 |  |  |  |
Loans/leases charged off |  | (48,983) |  | (45,337) | (292,549) |  | (245,638) |  |  |  |
Recoveries on loans/leases previously charged off |  | 23,110 |  | 367,822 | 34,744 |  | 522,815 |  |  |  |
Balance |  | 10,724,506 |  | 10,020,866 | 10,724,506 |  | 10,020,866 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 1,242,430 |  | $ 2,592,270 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 9,482,076 |  | 7,891,810 |
Less allowance for estimated losses on loans/leases |  | 10,991,979 |  | 9,093,650 | 10,724,506 |  | 10,020,866 | 10,724,506 |  | 10,484,080 |
Impaired loans/leases |  |  |  |  |  |  |  | 4,454,638 |  | 5,286,482 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 701,806,548 |  | 642,873,410 |
Loans |  |  |  |  |  |  |  | $ 706,261,186 |  | $ 648,159,892 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 27.89% |  | 49.04% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.35% |  | 1.23% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.52% |  | 1.62% |
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Balance |  | 10,090,567 |  | 8,838,204 | 9,375,117 |  | 8,353,386 |  |  |  |
Provisions (credits) charged to expense |  | 919,596 |  | 1,081,753 | 1,635,046 |  | 1,917,647 |  |  |  |
Loans/leases charged off |  | (23,101) |  |  | (23,101) |  | (351,076) |  |  |  |
Recoveries on loans/leases previously charged off |  |  |  | 9,699 |  |  | 9,699 |  |  |  |
Balance |  | 10,987,062 |  | 9,929,656 | 10,987,062 |  | 9,929,656 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 123,079 |  | $ 76,934 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 10,863,983 |  | 9,298,183 |
Less allowance for estimated losses on loans/leases |  | 10,090,567 |  | 8,838,204 | 10,987,062 |  | 9,929,656 | 10,987,062 |  | 9,375,117 |
Impaired loans/leases |  |  |  |  |  |  |  | 2,616,301 |  | 2,029,035 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 781,762,808 |  | 722,339,730 |
Loans |  |  |  |  |  |  |  | $ 784,379,109 |  | $ 724,368,765 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 4.70% |  | 3.79% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.39% |  | 1.29% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.40% |  | 1.29% |
Finance Leases Portfolio Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Balance |  | 3,287,231 |  | 3,310,973 | 3,395,088 | [1] | 3,442,915 |  |  |  |
Provisions (credits) charged to expense |  | 460,997 |  | 473,982 | 939,242 |  | 877,434 |  |  |  |
Loans/leases charged off |  | (534,716) |  | (465,098) | (1,135,654) |  | (1,012,590) |  |  |  |
Recoveries on loans/leases previously charged off |  | 12,682 |  | 32,446 | 27,518 |  | 44,544 |  |  |  |
Balance |  | 3,226,194 | [1] | 3,352,303 | 3,226,194 | [1] | 3,352,303 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 555,819 |  | $ 306,193 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 2,670,375 |  | 3,088,895 |
Less allowance for estimated losses on loans/leases |  | 3,226,194 | [1] | 3,310,973 | 3,226,194 | [1] | 3,352,303 | 3,226,194 | [1] | 3,395,088 | [1]
Impaired loans/leases |  |  |  |  |  |  |  | 2,678,521 |  | 1,701,341 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 167,248,960 |  | 171,954,264 |
Loans | [1],[2] |  |  |  |  |  |  | $ 169,927,481 |  | $ 173,655,605 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 20.75% |  | 18.00% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.60% |  | 1.80% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.90% |  | 1.96% |
Residential Portfolio Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Balance |  | 1,836,622 |  | 1,597,754 | 1,790,150 |  | 1,525,952 |  |  |  |
Provisions (credits) charged to expense |  | 194,988 |  | 122,381 | 257,644 |  | 194,183 |  |  |  |
Loans/leases charged off |  | (17,523) |  |  | (33,707) |  |  |  |  |  |
Recoveries on loans/leases previously charged off |  | 900 |  |  | 900 |  |  |  |  |  |
Balance |  | 2,014,987 |  | 1,720,135 | 2,014,987 |  | 1,720,135 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 198,020 |  | $ 185,801 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 1,816,967 |  | 1,604,349 |
Less allowance for estimated losses on loans/leases |  | 1,836,622 |  | 1,597,754 | 2,014,987 |  | 1,720,135 | 2,014,987 |  | 1,790,150 |
Impaired loans/leases |  |  |  |  |  |  |  | 1,585,013 |  | 1,418,787 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 178,896,992 |  | 169,013,743 |
Loans | [2],[3] |  |  |  |  |  |  | $ 180,482,005 |  | $ 170,432,530 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 12.49% |  | 13.10% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.02% |  | 0.95% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.12% |  | 1.05% |
Consumer Portfolio Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Balance |  | 1,189,043 |  | 1,042,693 | 1,096,471 |  | 1,001,795 |  |  |  |
Provisions (credits) charged to expense |  | (136,131) |  | 65,818 | (59,328) |  | 76,485 |  |  |  |
Loans/leases charged off |  | (9,892) |  | (25,255) | (17,488) |  | (34,049) |  |  |  |
Recoveries on loans/leases previously charged off |  | 101,721 |  | 39,784 | 125,086 |  | 78,809 |  |  |  |
Balance |  | 1,144,741 |  | 1,123,040 | 1,144,741 |  | 1,123,040 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 138,490 |  | $ 143,089 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 1,006,251 |  | 953,382 |
Less allowance for estimated losses on loans/leases |  | 1,189,043 |  | 1,042,693 | 1,144,741 |  | 1,123,040 | 1,144,741 |  | 1,096,471 |
Impaired loans/leases |  |  |  |  |  |  |  | 446,297 |  | 587,742 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 73,211,875 |  | 73,081,751 |
Loans | [2] |  |  |  |  |  |  | $ 73,658,172 |  | $ 73,669,493 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 31.03% |  | 24.35% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.37% |  | 1.30% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.55% |  | 1.49% |
Balance |  | 27,395,442 |  | 23,883,274 | 26,140,906 |  | 23,074,365 |  |  |  |
Provisions (credits) charged to expense |  | 1,197,850 |  | 2,348,665 | 3,270,835 |  | 4,059,121 |  |  |  |
Loans/leases charged off |  | (634,215) |  | (535,690) | (1,502,499) |  | (1,643,353) |  |  |  |
Recoveries on loans/leases previously charged off |  | 138,413 |  | 449,751 | 188,248 |  | 655,867 |  |  |  |
Balance |  | 28,097,490 |  | 26,146,000 | 28,097,490 |  | 26,146,000 |  |  |  |
Allowance for impaired loans/leases |  |  |  |  |  |  |  | $ 2,257,838 |  | $ 3,304,287 |
Allowance for nonimpaired loans/leases |  |  |  |  |  |  |  | 25,839,652 |  | 22,836,619 |
Less allowance for estimated losses on loans/leases |  | $ 28,097,490 |  | $ 23,883,274 | $ 28,097,490 |  | $ 26,146,000 | 28,097,490 |  | 26,140,906 |
Impaired loans/leases |  |  |  |  |  |  |  | 11,780,770 |  | 11,023,387 |
Nonimpaired loans/leases |  |  |  |  |  |  |  | 1,902,927,183 |  | 1,779,262,898 |
Loans |  |  |  |  |  |  |  | $ 1,914,707,953 |  | $ 1,790,286,285 |
Allowance as a percentage of impaired loans/leases |  |  |  |  |  |  |  | 19.17% |  | 29.98% |
Allowance as a percentage of nonimpaired loans/leases |  |  |  |  |  |  |  | 1.36% |  | 1.28% |
Total allowance as a percentage of total loans/leases |  |  |  |  |  |  |  | 1.46% |  | 1.45% |
[1] | Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The large majority of leases with residual values contain a lease options rider, which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal. There were no losses related to residual values for the three and six months ended June 30, 2016 and 2015.
[2] | Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual, accruing loans/leases that are greater than or equal to 90 days past due, and accruing TDRs.
[3] | Includes residential real estate loans held for sale totaling $1,558,500 and $565,850 as of June 30, 2016, and December 31, 2015, respectively.

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- Definition Represents allowance as a percentage of loans leases individually evaluated for impairment. + References No definition available. + Details
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- Definition Represents total allowance as a percentage of loans leases. + References No definition available. + Details
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- Definition Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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- Definition Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
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- Definition Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65884687&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5074-111524 + Details
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