XML 93 R74.htm IDEA: XBRL DOCUMENT v3.3.1.900
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases - USD ($)
Dec. 31, 2015
Dec. 31, 2014
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More $ 2,843 $ 93,411
Nonaccrual Loans/Leases 10,648,211 18,587,778
Troubled Debt Restructurings - Accruing 2,587,413 6,434,259
Total Nonperforming Loans/Leases $ 1,790,286,285 $ 1,623,338,950
Percentage of Total Nonperforming Loans/Leases 100.00% 100.00%
Nonperforming Financial Instruments [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More $ 2,843 $ 93,411
Nonaccrual Loans/Leases 10,648,211 [1] 18,587,778 [2]
Troubled Debt Restructurings - Accruing 1,053,756 1,421,218
Total Nonperforming Loans/Leases 11,704,810 20,102,407
Commercial Portfolio Segment [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   822
Nonaccrual Loans/Leases 5,791,975 7,986,421
Total Nonperforming Loans/Leases $ 648,159,892 $ 523,927,140
Percentage of Total Nonperforming Loans/Leases 50.96% 40.91%
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   $ 822
Nonaccrual Loans/Leases $ 5,791,975 [1] 7,986,421 [2]
Troubled Debt Restructurings - Accruing 173,087 235,926
Total Nonperforming Loans/Leases 5,965,062 8,223,169
Commercial Real Estate Portfolio Segment [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Total Nonperforming Loans/Leases 724,368,765 702,140,422
Commercial Real Estate Portfolio Segment [Member] | Owner-occupied Commercial Real Estate Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Nonaccrual Loans/Leases 727,463 662,566
Total Nonperforming Loans/Leases $ 252,523,164 $ 260,069,080
Percentage of Total Nonperforming Loans/Leases 6.22% 3.30%
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Nonaccrual Loans/Leases $ 193,804 $ 256,012
Total Nonperforming Loans/Leases $ 49,083,844 $ 68,118,989
Percentage of Total Nonperforming Loans/Leases 1.66% 1.27%
Commercial Real Estate Portfolio Segment [Member] | Other Non Owner-occupied Commercial Real Estate Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   $ 60,000
Nonaccrual Loans/Leases $ 1,107,768 6,632,038
Total Nonperforming Loans/Leases $ 422,761,757 $ 373,952,353
Percentage of Total Nonperforming Loans/Leases 9.46% 33.29%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Owner-occupied Commercial Real Estate Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Nonaccrual Loans/Leases $ 727,463 [1] $ 662,566 [2]
Total Nonperforming Loans/Leases 727,463 662,566
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Nonaccrual Loans/Leases 193,804 [1] 256,012 [2]
Total Nonperforming Loans/Leases 193,804 256,012
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Non Owner-occupied Commercial Real Estate Loans [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   60,000
Nonaccrual Loans/Leases 1,107,768 [1] 6,632,038 [2]
Total Nonperforming Loans/Leases 1,107,768 6,692,038
Finance Leases Portfolio Segment [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More 2,843  
Nonaccrual Loans/Leases 1,701,341 1,105,715
Total Nonperforming Loans/Leases [3],[4] $ 173,655,605 $ 166,032,416
Percentage of Total Nonperforming Loans/Leases 14.56% 6.66%
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More $ 2,843  
Nonaccrual Loans/Leases 1,701,341 [1] $ 1,105,715 [2]
Troubled Debt Restructurings - Accruing   233,557
Total Nonperforming Loans/Leases [4] 1,704,184 1,339,272
Residential Portfolio Segment [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   25,673
Nonaccrual Loans/Leases 1,016,743 1,299,545
Total Nonperforming Loans/Leases [4],[5] $ 170,432,530 $ 158,632,492
Percentage of Total Nonperforming Loans/Leases 12.12% 9.02%
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   $ 25,673
Nonaccrual Loans/Leases $ 1,016,743 [1] 1,299,545 [2]
Troubled Debt Restructurings - Accruing 402,044 489,183
Total Nonperforming Loans/Leases [4] 1,418,787 1,814,401
Consumer Portfolio Segment [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   6,916
Nonaccrual Loans/Leases 109,117 645,481
Total Nonperforming Loans/Leases [4] $ 73,669,493 $ 72,606,480
Percentage of Total Nonperforming Loans/Leases 5.02% 5.55%
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Note 4 - Loans/Leases Receivable (Details) - Nonperforming Loans/Leases [Line Items]    
Accruing Past Due 90 Days or More   $ 6,916
Nonaccrual Loans/Leases $ 109,117 [1] 645,481 [2]
Troubled Debt Restructurings - Accruing 478,625 462,552
Total Nonperforming Loans/Leases [4] $ 587,742 $ 1,114,949
[1] At December 31, 2015, nonaccrual loans/leases included $1,533,657 of troubled debt restructurings, including $1,164,423 in C&I loans, $193,804 in CRE loans, $42,098in direct financing leases, $119,305 in residential real estate loans, and $14,027 in installment loans.
[2] At December 31, 2014, nonaccrual loans/leases included $5,013,041 of troubled debt restructurings, including $1,227,537 in C&I loans, $3,214,468 in CRE loans,$61,144 in direct financing leases, $506,283 in residential real estate loans, and $3,609 in installment loans.
[3] Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists ofdiscussions with reputable and current vendors and management's expertise and understanding of the current states of particular industries to determine informalvaluations of the equipment. As necessary and where available, management will utilize valuations by independent appraisers. The large majority of leases with residual values contain a lease options rider which requires the lessee to pay the residual value directly, finance the payment of the residual value, or extend the lease term to pay the residual value. In these cases, the residual value is protected and the risk of loss is minimal.
[4] Performing = loans/leases accruing and less than 90 days past due. Nonperforming = loans/leases on nonaccrual, accruing loans/leases that are greater than or equal to 90 days past due, and accruing troubled debt restructurings.
[5] Includes residential real estate loans held for sale totaling $565,850 and $553,000 as of December 31, 2015 and 2014, respectively.