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Note 6 - Allowance for Loan Losses - Segregated by Class of Loan (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Allowance for loan losses, beginning balance | $ 7,507,508 | $ 8,923,293 | $ 8,603,905
Allowance for loan losses, charge-offs | (965,447) | (2,915,753) | (2,087,850)
Allowance for loan losses, recoveries | 534,245 | 1,109,968 | 1,345,238
Allowance for loan losses, provision | 200,500 | 390,000 | 1,062,000
Allowance for loan losses, ending balance | 7,276,806 | 7,507,508 | 8,923,293
Provision for Loan Losses | 200,500 | 390,000 | 1,062,000
Provision for Loan Losses | 200,500 | 390,000 | 1,062,000
Commercial [Member] | Commercial and Agricultural Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 446,675 | 456,197 | 855,364
Allowance for loan losses, charge-offs | (123,528) | (299,079) | (304,918)
Allowance for loan losses, recoveries | 139,466 | 136,499 | 66,738
Allowance for loan losses, provision | (93,049) | 153,058 | (160,987)
Allowance for loan losses, ending balance | 369,564 | 446,675 | 456,197
Provision for Loan Losses | (93,049) | 153,058 | (160,987)
Provision for Loan Losses | (93,049) | 153,058 | (160,987)
Commercial [Member] | Real Estate Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 3,873,959 | 5,750,998 | 3,850,527
Allowance for loan losses, charge-offs | (257,424) | (966,014) | (992,067)
Allowance for loan losses, recoveries | 40,052 | 527,150 | 206,154
Allowance for loan losses, provision | 892,523 | (1,438,175) | 2,686,384
Allowance for loan losses, ending balance | 4,549,110 | 3,873,959 | 5,750,998
Provision for Loan Losses | 892,523 | (1,438,175) | 2,686,384
Provision for Loan Losses | 892,523 | (1,438,175) | 2,686,384
Agricultural [Member] | Commercial and Agricultural Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 185,904 | 167,692 | 203,091
Allowance for loan losses, charge-offs | (122,873) | (159,500) | (19,258)
Allowance for loan losses, recoveries | 22,031 | 3,963 | 4,150
Allowance for loan losses, provision | 163,188 | 173,749 | (20,291)
Allowance for loan losses, ending balance | 248,250 | 185,904 | 167,692
Provision for Loan Losses | 163,188 | 173,749 | (20,291)
Provision for Loan Losses | 163,188 | 173,749 | (20,291)
Commercial Construction [Member] | Real Estate Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 1,216,015 | 322,725 | 690,766
Allowance for loan losses, charge-offs |  | (51,977) | (25,318)
Allowance for loan losses, recoveries | 155,272 | 266,459 | 814,586
Allowance for loan losses, provision | (1,256,413) | 678,808 | (1,157,309)
Allowance for loan losses, ending balance | 114,874 | 1,216,015 | 322,725
Provision for Loan Losses | (1,256,413) | 678,808 | (1,157,309)
Provision for Loan Losses | (1,256,413) | 678,808 | (1,157,309)
Residential Construction [Member] | Real Estate Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance |  | 13,491 | 19,890
Allowance for loan losses, charge-offs | 0 |  | 0
Allowance for loan losses, recoveries | 0 | 0 | 0
Allowance for loan losses, provision | 16,530 | (13,491) | (6,399)
Allowance for loan losses, ending balance | 16,530 |  | 13,491
Provision for Loan Losses | 16,530 | (13,491) | (6,399)
Provision for Loan Losses | 16,530 | (13,491) | (6,399)
Residential [Member] | Real Estate Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 968,101 | 1,396,099 | 1,990,355
Allowance for loan losses, charge-offs | (162,235) | (1,048,337) | (361,630)
Allowance for loan losses, recoveries | 90,703 | 82,079 | 49,660
Allowance for loan losses, provision | 284,483 | 538,260 | (282,286)
Allowance for loan losses, ending balance | 1,181,052 | 968,101 | 1,396,099
Provision for Loan Losses | 284,483 | 538,260 | (282,286)
Provision for Loan Losses | 284,483 | 538,260 | (282,286)
Farmland [Member] | Real Estate Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 779,531 | 722,331 | 911,692
Allowance for loan losses, charge-offs |  | (60,902) | (119,576)
Allowance for loan losses, recoveries | 12,228 | 16,750 | 145,000
Allowance for loan losses, provision | (90,210) | 101,352 | (214,785)
Allowance for loan losses, ending balance | 701,549 | 779,531 | 722,331
Provision for Loan Losses | (90,210) | 101,352 | (214,785)
Provision for Loan Losses | (90,210) | 101,352 | (214,785)
Consumer [Member] | Consumer and Other Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 33,993 | 80,265 | 63,377
Allowance for loan losses, charge-offs | (299,387) | (329,944) | (265,083)
Allowance for loan losses, recoveries | 72,386 | 74,933 | 52,629
Allowance for loan losses, provision | 279,121 | 208,739 | 229,342
Allowance for loan losses, ending balance | 86,113 | 33,993 | 80,265
Provision for Loan Losses | 279,121 | 208,739 | 229,342
Provision for Loan Losses | 279,121 | 208,739 | 229,342
Other [Member] | Consumer and Other Portfolio Segment [Member] |  |  |
Allowance for loan losses, beginning balance | 3,330 | 13,495 | 18,843
Allowance for loan losses, charge-offs | 0 |  |
Allowance for loan losses, recoveries | 2,107 | 2,135 | 6,321
Allowance for loan losses, provision | 4,327 | (12,300) | (11,669)
Allowance for loan losses, ending balance | 9,764 | 3,330 | 13,495
Provision for Loan Losses | 4,327 | (12,300) | (11,669)
Provision for Loan Losses | $ 4,327 | $ (12,300) | $ (11,669)

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- Definition Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -URI http://asc.fasb.org/extlink&oid=82894903&loc=d3e15032-111544 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L.1) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707 + Details
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