Note 9 - Interest-bearing Deposits - Classification of Interest-Bearing Deposits (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
NOW	$ 63,299,218	$ 56,293,730
Money market	54,323,501	54,995,415
Savings	47,572,517	43,638,363
Certificates of deposit, $250,000 or more	33,251,181	23,335,007
Other time deposits	117,507,882	113,732,968
Interest-bearing Deposit Liabilities	$ 315,954,299	$ 291,995,483

Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts.

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 210.9-03.12)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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Amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written.

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Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs).

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The aggregate of all domestic and foreign interest-bearing deposit liabilities.

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Amount of interest-bearing domestic deposit liabilities classified as other. Excludes certificates of deposit.

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Amount of time deposit liabilities, including certificates of deposit, in denominations that meet or exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 405
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=116652737&loc=d3e64164-112818

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