XML 46 R35.htm IDEA: XBRL DOCUMENT v3.7.0.1
Note 3 - Loans Leases Receivable - Aging of the Loan Lease Portfolio (Details) - USD ($)
Jun. 30, 2017
Dec. 31, 2016
Nonaccrual Loans/Leases as a percentage of total loan/lease portfolio 0.52% 0.58%
Loans and leases as a percentage of total loan/lease portfolio 100.00% 100.00%
Current $ 2,528,144,824 $ 2,378,270,983
Accruing Past Due 90 Days or More 423,946 966,814
Financing Receivable, Recorded Investment, Nonaccrual Status 13,217,409 13,919,066
Loans $ 2,545,699,171 $ 2,397,414,282
Current as a percentage of total loan/lease portfolio 99.31% 99.20%
Accruing past due 90 days or more as a percentage of total loan/lease portfolio 0.02% 0.04%
Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due $ 2,908,824 $ 3,000,574
Past due as a percentage of total loan/lease portfolio 0.11% 0.13%
Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due $ 1,004,168 $ 1,256,845
Past due as a percentage of total loan/lease portfolio 0.04% 0.05%
Commercial Portfolio Segment [Member]    
Current $ 937,716,988 $ 821,637,507
Accruing Past Due 90 Days or More 45,812 346,234
Financing Receivable, Recorded Investment, Nonaccrual Status 4,074,004 4,187,786 [1]
Loans 942,538,419 827,637,263
Commercial Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 271,248 1,455,185
Commercial Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 430,367 10,551
Commercial Real Estate Portfolio Segment [Member]    
Loans 1,131,906,123 1,093,458,860
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Current 316,555,536 331,812,571
Accruing Past Due 90 Days or More
Financing Receivable, Recorded Investment, Nonaccrual Status 155,020 332,148 [1]
Loans 317,225,055 332,387,621
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Current 174,851,763 160,760,034
Accruing Past Due 90 Days or More  
Financing Receivable, Recorded Investment, Nonaccrual Status 4,347,017 4,353,819 [1]
Loans 179,316,027 165,149,491
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Current 632,539,426 594,384,926
Accruing Past Due 90 Days or More  
Financing Receivable, Recorded Investment, Nonaccrual Status 1,322,055 1,436,149 [1]
Loans 635,365,041 595,921,748
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Past Due 514,499
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Construction Loans [Member]    
Past Due 117,247 35,638
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Past Due 1,503,560 100,673
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Past Due 242,902
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Construction Loans [Member]    
Past Due  
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Past Due  
Finance Leases Portfolio Segment [Member]    
Current 151,027,116 161,452,627
Accruing Past Due 90 Days or More 215,225
Financing Receivable, Recorded Investment, Nonaccrual Status 2,047,694 2,446,181 [1]
Loans [2],[3] 153,336,548 165,419,360
Finance Leases Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 155,553 730,627
Finance Leases Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 106,185 574,700
Residential Portfolio Segment [Member]    
Current 232,076,296 227,023,552
Accruing Past Due 90 Days or More 257,771 294,854
Financing Receivable, Recorded Investment, Nonaccrual Status 1,047,911 1,075,639 [1]
Loans [3],[4] 233,870,678 229,233,104
Residential Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 92,966 473,478
Residential Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due 395,734 365,581
Consumer Portfolio Segment [Member]    
Current 83,377,699 81,199,766
Accruing Past Due 90 Days or More 120,363 110,501
Financing Receivable, Recorded Investment, Nonaccrual Status 223,708 87,344 [1]
Loans [3] 84,047,403 81,665,695
Consumer Portfolio Segment [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]    
Past Due 253,751 204,973
Consumer Portfolio Segment [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]    
Past Due $ 71,882 $ 63,111
[1] Nonaccrual loans/leases included $2,300,479 of TDRs, including $48,501 in C&I loans, $1,380,047 in CRE loans, $816,149 in direct financing leases, $43,579 in residential real estate loans, and $12,203 in installment loans.
[2] Management performs an evaluation of the estimated unguaranteed residual values of leased assets on an annual basis, at a minimum. The evaluation consists of discussions with reputable and current vendors, which is combined with management's expertise and understanding of the current states of particular industries to determine informal valuations 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. There were no losses related to residual values for the three and six months ended June 30, 2017 and 2016.
[3] 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 TDRs.
[4] Includes residential real estate loans held for sale totaling $705,800 and $1,135,500 as of June 30, 2017, and December 31, 2016, respectively.