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Note 13 - Federal and State Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2018 | Dec. 31, 2017
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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 |

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