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Note 17 - Subsequent Events | 6 Months Ended
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Jun. 30, 2019
Notes to Financial Statements |
Revenue from Contract with Customer [Text Block] | ( 17 ) Subsequent Events On July 3, 2019, the Company announced the startup of a Small Business Specialty Lending Group which will focus on Small Business Administration lending and other government guaranteed loans. The Company has hired two veteran bankers to lead the group. On July 18, 2019, the Board of Directors declared a cash dividend of $0.075 per share to shareholders of record on July 31, 2019, payable on August 15, 2019. Colony Risk Management, Inc. (“the Captive”), a wholly-owned subsidiary of the Company, began operations in July 2019, in the State of Nevada. The Captive is a pure captive insurance company as defined by the Nevada Revised Statutes, Chapter 694C, and is engaged in the business of providing commercial property and various liability insurance to the Company and related entities. The Captive has elected to be taxed under Section 831 (b) of the Internal Revenue Code. Pursuant to Section 831 (b), if gross premiums do not exceed $2,300,000, then the Captive is taxable solely on its investment income. The Captive will be included in the consolidated federal income tax return of the Company. The Captive has a policy to pay to the Company its federal income tax liability or receive a credit for the tax reduction realized in the event of a loss. The Captive is subject to federal income taxes and state premium taxes to Nevada.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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