Note 14 - Employee Retirement Benefit Plans - Employee Stock Ownership Plan (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Allocated and committed to be allocated to participants (in shares)	35,566	33,318
Unallocated/unearned (in shares)	163,745	170,316
Total ESOP shares (in shares)	199,311	203,634
Fair value of unallocated/unearned shares	$ 2,500,386	$ 2,452,557

Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP.

No definition available.

+ Details

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- Definition

The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929

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- Definition

Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt.

+ References

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- Definition

Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan.

+ References

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