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Note 3 - Loans Leases Receivable (Tables)
 6 Months Ended
Jun. 30, 2017
Notes Tables  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
   
As of June 30,
    
As of December 31,
  
   
2017
    
2016
  
                 
C&I loans
   $
942,538,419
     $
827,637,263
  
CRE loans
                
Owner-occupied CRE
    
317,225,055
      
332,387,621
  
Commercial construction, land development, and other land
    
179,316,027
      
165,149,491
  
Other non owner-occupied CRE
    
635,365,041
      
595,921,748
  
     
1,131,906,123
      
1,093,458,860
  
                 
Direct financing leases *
    
153,336,548
      
165,419,360
  
Residential real estate loans **
    
233,870,678
      
229,233,104
  
Installment and other consumer loans
    
84,047,403
      
81,665,695
  
     
2,545,699,171
      
2,397,414,282
  
Plus deferred loan/lease origination costs, net of fees
    
7,866,437
      
8,072,703
  
     
2,553,565,608
      
2,405,486,985
  
Less allowance
    
(33,356,632
 )    
(30,757,448
 )
    $
2,520,208,976
     $
2,374,729,537
  
                 
                 
* Direct financing leases:
                
Net minimum lease payments to be received
   $
170,143,561
     $
184,274,802
  
Estimated unguaranteed residual values of leased assets
    
1,085,154
      
1,085,154
  
Unearned lease/residual income
    
(17,892,167
 )    
(19,940,596
 )
     
153,336,548
      
165,419,360
  
Plus deferred lease origination costs, net of fees
    
5,216,015
      
5,881,778
  
     
158,552,563
      
171,301,138
  
Less allowance
    
(2,638,301
 )    
(3,111,898
 )
    $
155,914,262
     $
168,189,240
  
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Table Text Block]
   
Three months ended June 30, 2017
    
Six months ended June 30, 2017
  
   
PCI
    
Performing
            
PCI
    
Performing
          
   
Loans
    
Loans
    
Total
    
Loans
    
Loans
    
Total
  
Balance at the beginning of the period
   $
(127,616
 )   $
(6,944,074
 )   $
(7,071,690
 )   $
(194,306
 )   $
(9,115,614
 )   $
(9,309,920
 )
Accretion recognized
    
43,756
      
1,618,603
      
1,662,359
      
110,446
      
3,790,143
      
3,900,589
  
Balance at the end of the period
   $
(83,860
 )   $
(5,325,471
 )   $
(5,409,331
 )   $
(83,860
 )   $
(5,325,471
 )   $
(5,409,331
 )
Past Due Financing Receivables [Table Text Block]
   
As of June 30, 2017
  
Classes of Loans/Leases
  
Current
    
30-59 Days Past Due
    
60-89 Days Past Due
    
Accruing Past Due 90 Days or More
    
Nonaccrual Loans/Leases
    
Total
  
                                                 
C&I
   $
937,716,988
     $
271,248
     $
430,367
     $
45,812
     $
4,074,004
     $
942,538,419
  
CRE
                                                
Owner-Occupied CRE
    
316,555,536
      
514,499
      
-
      
-
      
155,020
      
317,225,055
  
Commercial Construction, Land Development, and Other Land
    
174,851,763
      
117,247
      
-
      
-
      
4,347,017
      
179,316,027
  
Other Non Owner-Occupied CRE
    
632,539,426
      
1,503,560
      
-
      
-
      
1,322,055
      
635,365,041
  
Direct Financing Leases
    
151,027,116
      
155,553
      
106,185
      
-
      
2,047,694
      
153,336,548
  
Residential Real Estate
    
232,076,296
      
92,966
      
395,734
      
257,771
      
1,047,911
      
233,870,678
  
Installment and Other Consumer
    
83,377,699
      
253,751
      
71,882
      
120,363
      
223,708
      
84,047,403
  
    $
2,528,144,824
     $
2,908,824
     $
1,004,168
     $
423,946
     $
13,217,409
     $
2,545,699,171
  
                                                 
As a percentage of total loan/lease portfolio
    
99.31
 %    
0.11
 %    
0.04
 %    
0.02
 %    
0.52
 %    
100.00
 %
   
As of December 31, 2016
  
Classes of Loans/Leases
  
Current
    
30-59 Days Past Due
    
60-89 Days Past Due
    
Accruing Past Due 90 Days or More
    
Nonaccrual Loans/Leases
    
Total
  
                                                 
C&I
   $
821,637,507
     $
1,455,185
     $
10,551
     $
346,234
     $
4,187,786
     $
827,637,263
  
CRE
                                                
Owner-Occupied CRE
    
331,812,571
      
-
      
242,902
      
-
      
332,148
      
332,387,621
  
Commercial Construction, Land Development, and Other Land
    
160,760,034
      
35,638
      
-
      
-
      
4,353,819
      
165,149,491
  
Other Non Owner-Occupied CRE
    
594,384,926
      
100,673
      
-
      
-
      
1,436,149
      
595,921,748
  
Direct Financing Leases
    
161,452,627
      
730,627
      
574,700
      
215,225
      
2,446,181
      
165,419,360
  
Residential Real Estate
    
227,023,552
      
473,478
      
365,581
      
294,854
      
1,075,639
      
229,233,104
  
Installment and Other Consumer
    
81,199,766
      
204,973
      
63,111
      
110,501
      
87,344
      
81,665,695
  
    $
2,378,270,983
     $
3,000,574
     $
1,256,845
     $
966,814
     $
13,919,066
     $
2,397,414,282
  
                                                 
As a percentage of total loan/lease portfolio
    
99.20
 %    
0.13
 %    
0.05
 %    
0.04
 %    
0.58
 %    
100.00
 %
Schedule of Nonperforming Loans Leases [Table Text Block]
   
As of June 30, 2017
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days or More
    
Nonaccrual Loans/Leases *
    
Accruing
TDRs
    
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
45,812
     $
4,074,004
     $
4,858,983
     $
8,978,799
      
43.68
 %
CRE
                                        
Owner-Occupied CRE
    
-
      
155,020
      
-
      
155,020
      
0.75
 %
Commercial Construction, Land Development, and Other Land
    
-
      
4,347,017
      
-
      
4,347,017
      
21.15
 %
Other Non Owner-Occupied CRE
    
-
      
1,322,055
      
-
      
1,322,055
      
6.43
 %
Direct Financing Leases
    
-
      
2,047,694
      
1,689,086
      
3,736,780
      
18.18
 %
Residential Real Estate
    
257,771
      
1,047,911
      
350,704
      
1,656,386
      
8.06
 %
Installment and Other Consumer
    
120,363
      
223,708
      
16,400
      
360,471
      
1.75
 %
    $
423,946
     $
13,217,409
     $
6,915,173
     $
20,556,528
      
100.00
 %
   
As of December 31, 2016
  
Classes of Loans/Leases
  
Accruing Past
Due 90 Days or More
    
Nonaccrual Loans/Leases **
    
Accruing
TDRs
    
Total NPLs
    
Percentage of
Total NPLs
  
                                         
C&I
   $
346,234
     $
4,187,786
     $
4,733,997
      
9,268,017
      
43.65
 %
CRE
                                        
Owner-Occupied CRE
    
-
      
332,148
      
-
      
332,148
      
1.56
 %
Commercial Construction, Land Development, and Other Land
    
-
      
4,353,819
      
-
      
4,353,819
      
20.51
 %
Other Non Owner-Occupied CRE
    
-
      
1,436,149
      
-
      
1,436,149
      
6.77
 %
Direct Financing Leases
    
215,225
      
2,446,181
      
1,008,244
      
3,669,650
      
17.28
 %
Residential Real Estate
    
294,854
      
1,075,639
      
585,541
      
1,956,034
      
9.21
 %
Installment and Other Consumer
    
110,501
      
87,344
      
18,746
      
216,591
      
1.02
 %
    $
966,814
     $
13,919,066
     $
6,346,528
     $
21,232,408
      
100.00
 %
Allowance for Credit Losses on Financing Receivables [Table Text Block]
   
Three Months Ended June 30, 2017
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
12,954,090
     $
12,643,266
     $
2,978,260
     $
2,375,864
     $
1,107,670
     $
32,059,150
  
Provisions (credits) charged to expense
    
1,281,786
      
339,857
      
297,672
      
116,151
      
(12,473
 )    
2,022,993
  
Loans/leases charged off
    
(74,071
 )    
(10,375
 )    
(684,079
 )    
(61,561
 )    
(21,518
 )    
(851,604
 )
Recoveries on loans/leases previously charged off
    
45,928
      
26,485
      
46,448
      
-
      
7,232
      
126,093
  
Balance, ending
   $
14,207,733
     $
12,999,233
     $
2,638,301
     $
2,430,454
     $
1,080,911
     $
33,356,632
  
   
Three Months Ended June 30, 2016
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
10,991,979
     $
10,090,567
     $
3,287,231
     $
1,836,622
     $
1,189,043
     $
27,395,442
  
Provisions (credits) charged to expense
    
(241,600
 )    
919,596
      
460,997
      
194,988
      
(136,131
 )    
1,197,850
  
Loans/leases charged off
    
(48,983
 )    
(23,101
 )    
(534,716
 )    
(17,523
 )    
(9,892
 )    
(634,215
 )
Recoveries on loans/leases previously charged off
    
23,110
      
-
      
12,682
      
900
      
101,721
      
138,413
  
Balance, ending
   $
10,724,506
     $
10,987,062
     $
3,226,194
     $
2,014,987
     $
1,144,741
     $
28,097,490
  
   
Six Months Ended June 30, 2017
  
                                                 
   
Commercial and Industrial
    
Commercial Real Estate
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
12,545,110
     $
11,670,609
     $
3,111,898
     $
2,342,344
     $
1,087,487
     $
30,757,448
  
Provisions (credits) charged to expense
    
1,875,144
      
1,306,128
      
802,687
      
159,671
      
(15,528
 )    
4,128,102
  
Loans/leases charged off
    
(292,344
 )    
(10,375
 )    
(1,342,763
 )    
(75,184
 )    
(23,564
 )    
(1,744,230
 )
Recoveries on loans/leases previously charged off
    
79,823
      
32,871
      
66,479
      
3,623
      
32,516
      
215,312
  
Balance, ending
   $
14,207,733
     $
12,999,233
     $
2,638,301
     $
2,430,454
     $
1,080,911
     $
33,356,632
  
   
Six Months Ended June 30, 2016
  
                                                 
   
Commercial and Industrial
    
Commercial Real Estate
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Balance, beginning
   $
10,484,080
     $
9,375,117
     $
3,395,088
     $
1,790,150
     $
1,096,471
     $
26,140,906
  
Provisions (credits) charged to expense
    
498,231
      
1,635,046
      
939,242
      
257,644
      
(59,328
 )    
3,270,835
  
Loans/leases charged off
    
(292,549
 )    
(23,101
 )    
(1,135,654
 )    
(33,707
 )    
(17,488
 )    
(1,502,499
 )
Recoveries on loans/leases previously charged off
    
34,744
      
-
      
27,518
      
900
      
125,086
      
188,248
  
Balance, ending
   $
10,724,506
     $
10,987,062
     $
3,226,194
     $
2,014,987
     $
1,144,741
     $
28,097,490
  
   
As of June 30, 2017
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
1,580,113
     $
938,450
     $
550,575
     $
266,217
     $
20,365
     $
3,355,720
  
Allowance for nonimpaired loans/leases
    
12,627,620
      
12,060,783
      
2,087,726
      
2,164,237
      
1,060,546
      
30,000,912
  
    $
14,207,733
     $
12,999,233
     $
2,638,301
     $
2,430,454
     $
1,080,911
     $
33,356,632
  
                                                 
Impaired loans/leases
   $
8,985,913
     $
5,727,375
     $
3,553,173
     $
1,398,615
     $
240,107
     $
19,905,183
  
Nonimpaired loans/leases
    
933,552,506
      
1,126,178,748
      
149,783,375
      
232,472,063
      
83,807,296
      
2,525,793,988
  
    $
942,538,419
     $
1,131,906,123
     $
153,336,548
     $
233,870,678
     $
84,047,403
     $
2,545,699,171
  
                                                 
Allowance as a percentage of impaired loans/leases
    
17.58
 %    
16.39
 %    
15.50
 %    
19.03
 %    
8.48
 %    
16.86
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.35
 %    
1.07
 %    
1.39
 %    
0.93
 %    
1.27
 %    
1.19
 %
Total allowance as a percentage of total loans/leases
    
1.51
 %    
1.15
 %    
1.72
 %    
1.04
 %    
1.29
 %    
1.31
 %
   
As of December 31, 2016
  
   
C&I
    
CRE
    
Direct Financing Leases
    
Residential Real Estate
    
Installment and Other Consumer
    
Total
  
                                                 
Allowance for impaired loans/leases
   $
1,771,537
     $
693,919
     $
848,919
     $
289,112
     $
39,481
     $
3,642,968
  
Allowance for nonimpaired loans/leases
    
10,773,573
      
10,976,690
      
2,262,979
      
2,053,232
      
1,048,006
      
27,114,480
  
    $
12,545,110
     $
11,670,609
     $
3,111,898
     $
2,342,344
     $
1,087,487
     $
30,757,448
  
                                                 
Impaired loans/leases
   $
8,936,451
     $
6,112,114
     $
3,256,264
     $
1,661,180
     $
106,090
     $
20,072,099
  
Nonimpaired loans/leases
    
818,700,812
      
1,087,346,746
      
162,163,096
      
227,571,924
      
81,559,605
      
2,377,342,183
  
    $
827,637,263
     $
1,093,458,860
     $
165,419,360
     $
229,233,104
     $
81,665,695
     $
2,397,414,282
  
                                                 
Allowance as a percentage of impaired loans/leases
    
19.82
 %    
11.35
 %    
26.07
 %    
17.40
 %    
37.21
 %    
18.15
 %
Allowance as a percentage of nonimpaired loans/leases
    
1.32
 %    
1.01
 %    
1.40
 %    
0.90
 %    
1.28
 %    
1.14
 %
Total allowance as a percentage of total loans/leases
    
1.52
 %    
1.07
 %    
1.88
 %    
1.02
 %    
1.33
 %    
1.28
 %
Impaired Financing Receivables [Table Text Block]
Classes of Loans/Leases
  
Recorded
Investment
    
Unpaid Principal Balance
    
Related
Allowance
    
Average
Recorded
Investment
    
Interest Income Recognized
    
Interest Income Recognized for
Cash Payments Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
993,551
     $
1,003,988
     $
-
     $
802,367
     $
16,751
     $
16,751
  
CRE
                                                
Owner-Occupied CRE
    
-
      
-
      
-
      
-
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,148,818
      
1,148,818
      
-
      
1,171,229
      
-
      
-
  
Direct Financing Leases
    
2,739,319
      
2,739,319
      
-
      
2,557,608
      
57,844
      
57,844
  
Residential Real Estate
    
710,118
      
784,896
      
-
      
628,555
      
1,161
      
1,161
  
Installment and Other Consumer
    
189,018
      
189,019
      
-
      
144,838
      
218
      
218
  
    $
5,780,824
     $
5,866,040
     $
-
     $
5,304,597
     $
75,974
     $
75,974
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
7,992,362
     $
7,996,201
     $
1,580,113
     $
7,930,142
     $
97,721
     $
97,721
  
CRE
                                                
Owner-Occupied CRE
    
155,020
      
155,020
      
111,520
      
266,439
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,347,017
      
4,347,017
      
820,811
      
4,350,034
      
-
      
-
  
Other Non Owner-Occupied CRE
    
76,519
      
76,519
      
6,119
      
25,506
      
-
      
-
  
Direct Financing Leases
    
813,854
      
813,854
      
550,575
      
739,561
      
-
      
-
  
Residential Real Estate
    
688,497
      
688,497
      
266,217
      
604,450
      
7,229
      
7,229
  
Installment and Other Consumer
    
51,090
      
51,090
      
20,365
      
29,137
      
-
      
-
  
    $
14,124,359
     $
14,128,198
     $
3,355,720
     $
13,945,269
     $
104,950
     $
104,950
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
8,985,913
     $
9,000,189
     $
1,580,113
     $
8,732,509
     $
114,472
     $
114,472
  
CRE
                                                
Owner-Occupied CRE
    
155,020
      
155,020
      
111,520
      
266,439
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,347,017
      
4,347,017
      
820,811
      
4,350,033
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,225,337
      
1,225,337
      
6,119
      
1,196,735
      
-
      
-
  
Direct Financing Leases
    
3,553,173
      
3,553,173
      
550,575
      
3,297,169
      
57,844
      
57,844
  
Residential Real Estate
    
1,398,615
      
1,473,393
      
266,217
      
1,233,005
      
8,390
      
8,390
  
Installment and Other Consumer
    
240,108
      
240,109
      
20,365
      
173,975
      
218
      
218
  
    $
19,905,183
     $
19,994,2388
     $
3,355,720
     $
19,249,865
     $
180,924
     $
180,924
  
   
Three Months Ended June 30, 2017
    
Three Months Ended June 30, 2016
  
Classes of Loans/Leases
  
Average
Recorded Investment
    
Interest Income Recognized
    
Interest Income Recognized for Cash Payments Received
    
Average
Recorded Investment
    
Interest Income Recognized
    
Interest Income Recognized for Cash Payments Received
  
                                                 
Impaired Loans/Leases with No Specific Allowance Recorded:
                                                
C&I
   $
805,309
     $
9,399
     $
9,399
     $
2,524,056
     $
3,519
     $
3,519
  
CRE
                                                
Owner-Occupied CRE
    
-
      
-
      
-
      
121,444
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
      
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,160,161
      
-
      
-
      
1,311,540
      
-
      
-
  
Direct Financing Leases
    
2,560,019
      
38,949
      
38,949
      
1,510,987
      
19,897
      
19,897
  
Residential Real Estate
    
712,793
      
-
      
-
      
621,354
      
1,013
      
1,013
  
Installment and Other Consumer
    
173,585
      
218
      
218
      
229,207
      
-
      
-
  
    $
5,411,867
     $
48,566
     $
48,566
     $
6,318,588
     $
24,429
     $
24,429
  
                                                 
Impaired Loans/Leases with Specific Allowance Recorded:
                                                
C&I
   $
8,066,702
     $
35,055
     $
35,055
     $
2,292,483
     $
-
     $
-
  
CRE
                                                
Owner-Occupied CRE
    
238,584
      
-
      
-
      
-
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,348,142
      
-
      
-
      
190,174
      
-
      
-
  
Other Non Owner-Occupied CRE
    
38,260
      
-
      
-
      
658,220
      
-
      
-
  
Direct Financing Leases
    
757,602
      
-
      
-
      
995,446
      
-
      
-
  
Residential Real Estate
    
624,641
      
2,989
      
2,989
      
919,271
      
1,948
      
1,948
  
Installment and Other Consumer
    
34,333
      
-
      
-
      
218,742
      
1,468
      
1,468
  
    $
14,108,264
     $
38,044
     $
38,044
     $
5,274,336
     $
3,416
     $
3,416
  
                                                 
Total Impaired Loans/Leases:
                                                
C&I
   $
8,872,011
     $
44,454
     $
44,454
     $
4,816,539
     $
3,519
     $
3,519
  
CRE
                                                
Owner-Occupied CRE
    
238,584
      
-
      
-
      
121,444
      
-
      
-
  
Commercial Construction, Land Development, and Other Land
    
4,348,142
      
-
      
-
      
190,174
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,198,421
      
-
      
-
      
1,969,760
      
-
      
-
  
Direct Financing Leases
    
3,317,621
      
38,949
      
38,949
      
2,506,433
      
19,897
      
19,897
  
Residential Real Estate
    
1,337,434
      
2,989
      
2,989
      
1,540,625
      
2,961
      
2,961
  
Installment and Other Consumer
    
207,918
      
218
      
218
      
447,949
      
1,468
      
1,468
  
    $
19,520,131
     $
86,610
     $
86,610
     $
11,592,924
     $
27,845
     $
27,845
  
Classes of Loans/Leases
  
Recorded
Investment
    
Unpaid Principal
Balance
    
Related
Allowance
  
                         
Impaired Loans/Leases with No Specific Allowance Recorded:
                        
C&I
   $
841,895
     $
951,600
     $
-
  
CRE
                        
Owner-Occupied CRE
    
-
      
93,774
      
-
  
Commercial Construction, Land Development, and Other Land
    
-
      
-
      
-
  
Other Non Owner-Occupied CRE
    
1,196,549
      
1,196,549
      
-
  
Direct Financing Leases
    
1,690,121
      
1,690,121
      
-
  
Residential Real Estate
    
853,294
      
892,495
      
-
  
Installment and Other Consumer
    
55,734
      
55,734
      
-
  
    $
4,637,593
     $
4,880,273
     $
-
  
                         
Impaired Loans/Leases with Specific Allowance Recorded:
                        
C&I
   $
8,094,556
     $
8,098,395
     $
1,771,537
  
CRE
                        
Owner-Occupied CRE
    
322,148
      
322,148
      
57,398
  
Commercial Construction, Land Development, and Other Land
    
4,353,819
      
4,353,817
      
577,611
  
Other Non Owner-Occupied CRE
    
239,600
      
239,600
      
58,910
  
Direct Financing Leases
    
1,566,141
      
1,566,143
      
848,919
  
Residential Real Estate
    
807,886
      
882,018
      
289,112
  
Installment and Other Consumer
    
50,356
      
50,356
      
39,481
  
    $
15,434,506
     $
15,512,477
     $
3,642,968
  
                         
Total Impaired Loans/Leases:
                        
C&I
   $
8,936,451
     $
9,049,995
     $
1,771,537
  
CRE
                        
Owner-Occupied CRE
    
322,148
      
415,922
      
57,398
  
Commercial Construction, Land Development, and Other Land
    
4,353,819
      
4,353,817
      
577,611
  
Other Non Owner-Occupied CRE
    
1,436,149
      
1,436,149
      
58,910
  
Direct Financing Leases
    
3,256,262
      
3,256,264
      
848,919
  
Residential Real Estate
    
1,661,180
      
1,774,513
      
289,112
  
Installment and Other Consumer
    
106,090
      
106,090
      
39,481
  
    $
20,072,099
     $
20,392,750
     $
3,642,968
  
Financing Receivable Credit Quality Indicators [Table Text Block]
   
As of June 30, 2017
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied CRE
    
Commercial Construction,
Land
Development,
and Other Land
    
Other CRE
    
Total
    
As a % of
Total
  
                                                 
Pass (Ratings 1 through 5)
   $
904,511,211
     $
301,874,401
     $
172,442,816
     $
622,588,629
     $
2,001,417,057
      
96.48
 %
Special Mention (Rating 6)
    
10,814,298
      
10,448,915
      
1,780,000
      
4,693,909
      
27,737,122
      
1.34
 %
Substandard (Rating 7)
    
27,212,910
      
4,901,739
      
5,093,211
      
8,082,503
      
45,290,363
      
2.18
 %
Doubtful (Rating 8)
    
-
      
-
      
-
      
-
      
-
      
0.00
 %
    $
942,538,419
     $
317,225,055
     $
179,316,027
     $
635,365,041
     $
2,074,444,542
      
100.00
 %
   
As of December 31, 2016
  
           
CRE
                  
                   
Non Owner-Occupied
                  
Internally Assigned Risk Rating
  
C&I
    
Owner-Occupied CRE
    
Commercial Construction,
Land
Development,
and Other Land
    
Other CRE
    
Total
    
As a % of
Total
  
                                                 
Pass (Ratings 1 through 5)
   $
796,568,451
     $
314,447,662
     $
158,108,465
     $
582,854,048
     $
1,851,978,626
      
96.40
 %
Special Mention (Rating 6)
    
6,305,772
      
7,559,380
      
1,780,000
      
4,437,122
      
20,082,274
      
1.05
 %
Substandard (Rating 7)
    
24,763,040
      
10,380,369
      
5,261,026
      
8,630,578
      
49,035,013
      
2.55
 %
Doubtful (Rating 8)
    
-
      
210
      
-
      
-
      
210
      
0.00
 %
    $
827,637,263
     $
332,387,621
     $
165,149,491
     $
595,921,748
     $
1,921,096,123
      
100.00
 %
Financing Receivable Credit Quality Indicators Performance Status [Table Text Block]
   
As of June 30, 2017
  
Delinquency Status *
  
Direct Financing Leases
    
Residential
Real Estate
    
Installment and
Other Consumer
    
Total
    
As a % of Total
  
                                         
Performing
   $
149,599,768
     $
232,214,292
     $
83,686,932
     $
465,500,992
      
98.78
 %
Nonperforming
    
3,736,780
      
1,656,386
      
360,471
      
5,753,637
      
1.22
 %
    $
153,336,548
     $
233,870,678
     $
84,047,403
     $
471,254,629
      
100.00
 %
   
As of December 31, 2016
  
Delinquency Status *
  
Direct Financing Leases
    
Residential
Real Estate
    
Installment and Other Consumer
    
Total
    
As a % of Total
  
                                         
Performing
   $
161,749,710
     $
227,277,070
     $
81,449,104
     $
470,475,884
      
98.77
 %
Nonperforming
    
3,669,650
      
1,956,034
      
216,591
      
5,842,275
      
1.23
 %
    $
165,419,360
     $
229,233,104
     $
81,665,695
     $
476,318,159
      
100.00
 %
Troubled Debt Restructurings on Financing Receivables [Table Text Block]
   
For the three months ended June 30, 2017
    
For the three months ended June 30, 2016
  
Classes of Loans/Leases
  
Number of Loans /
Leases
    
Pre-
Modification Recorded Investment
    
Post-Modification Recorded Investment
    
Specific Allowance
    
Number of Loans /
Leases
    
Pre-
Modification Recorded Investment
    
Post-Modification Recorded Investment
    
Specific Allowance
  
                                                                 
CONCESSION - Extension of Maturity
                                                                
C&I
    
-
      
-
      
-
      
-
      
1
     $
52,286
     $
52,286
     $
-
  
Direct Financing Leases
    
1
     $
98,119
     $
98,119
     $
-
      
-
     $
-
     $
-
     $
-
  
     
1
     $
98,119
     $
98,119
     $
-
      
1
     $
52,286
     $
52,286
     $
-
  
                                                                 
CONCESSION - Significant Payment Delay
                                                                
C&I
    
1
     $
47,509
     $
47,509
     $
-
      
1
     $
62,140
     $
62,140
     $
-
  
Direct Financing Leases
    
15
      
802,542
      
802,542
      
-
      
4
      
494,692
      
494,692
      
-
  
     
16
     $
850,051
     $
850,051
     $
-
      
5
     $
556,832
     $
556,832
     $
-
  
                                                                 
CONCESSION - Significant Payment Delay
                                                                
C&I
    
-
     $
-
     $
-
     $
-
      
1
     $
1,233,740
     $
1,233,740
     $
-
  
     
-
     $
-
     $
-
     $
-
      
1
     $
1,233,740
     $
1,233,740
     $
-
  
                                                                 
                                                                 
TOTAL
    
17
     $
948,170
     $
948,170
     $
-
      
7
     $
1,842,858
     $
1,842,858
     $
-
  
   
For the six months ended June 30, 2017
    
For the six months ended June 30, 2016
  
Classes of Loans/Leases
  
Number of Loans /
Leases
    
Pre-
Modification Recorded Investment
    
Post-Modification Recorded Investment
    
Specific Allowance
    
Number of Loans /
Leases
    
Pre-
Modification Recorded Investment
    
Post-Modification Recorded Investment
    
Specific Allowance
  
                                                                 
CONCESSION - Extension of Maturity
                                                                
C&I
    
-
     $
-
     $
-
     $
-
      
1
     $
52,286
     $
52,286
     $
-
  
Direct Financing Leases
    
2
      
104,382
      
104,382
      
-
      
4
      
410,653
      
410,653
      
-
  
     
2
     $
104,382
     $
104,382
     $
-
      
5
     $
462,939
     $
462,939
     $
-
  
                                                                 
CONCESSION - Significant Payment Delay
                                                                
C&I
    
3
     $
181,198
     $
181,198
     $
-
      
1
     $
62,140
     $
62,140
     $
-
  
Direct Financing Leases
    
23
      
1,472,403
      
1,472,403
      
-
      
5
      
540,631
      
540,631
      
-
  
     
26
     $
1,653,601
     $
1,653,601
     $
-
      
6
     $
602,771
     $
602,771
     $
-
  
                                                                 
CONCESSION - Interest Rate Adjusted Below Market
                                                                
CRE - Other
    
-
     $
-
     $
-
     $
-
      
1
     $
1,233,740
     $
1,233,740
     $
-
  
     
-
     $
-
     $
-
     $
-
      
1
      
1,233,740
      
1,233,740
      
-
  
                                                                 
TOTAL
    
28
     $
1,757,983
     $
1,757,983
     $
-
      
12
     $
2,299,450
     $
2,299,450
     $
-