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Note 3 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Sep. 30, 2017
Dec. 31, 2016
Accruing Past Due 90 Days or More $ 422,880 $ 966,814
Nonaccrual Loans/Leases 20,443,137 13,919,066
Accruing TDRs 9,854,487 8,647,007
Loans $ 2,669,013,113 $ 2,397,414,282
Percentage of Total NPLs 100.00% 100.00%
Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More $ 422,880 $ 966,814
Nonaccrual Loans/Leases 20,443,137 [1] 13,919,066 [2]
Accruing TDRs 7,562,821 6,346,528
Loans $ 28,428,838 $ 21,232,408
Percentage of Total NPLs 100.00% 100.00%
Commercial Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 12,892 $ 346,234
Nonaccrual Loans/Leases 1,567,813 4,187,786 [2]
Loans [3] 1,034,530,786 827,637,263
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 12,892  
Nonaccrual Loans/Leases [1] 1,567,813  
Accruing TDRs 5,298,358 4,733,997
Loans $ 6,879,063 $ 9,268,017
Percentage of Total NPLs 24.19% 43.65%
Commercial Real Estate Portfolio Segment [Member]    
Loans $ 1,157,855,663 $ 1,093,458,860
Commercial Real Estate Portfolio Segment [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More
Nonaccrual Loans/Leases 155,020 332,148 [2]
Loans 327,144,766 332,387,621
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 4,344,742 4,353,819 [2]
Loans 168,992,704 165,149,491
Commercial Real Estate Portfolio Segment [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases 10,981,845 1,436,149 [2]
Loans 661,718,193 595,921,748
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 155,020  
Accruing TDRs
Loans $ 155,020 $ 332,148
Percentage of Total NPLs 0.55% 1.56%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Construction Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 4,344,742  
Accruing TDRs
Loans $ 4,344,742 $ 4,353,819
Percentage of Total NPLs 15.28% 20.51%
Commercial Real Estate Portfolio Segment [Member] | Nonperforming Financial Instruments [Member] | Other Non-owner Occupied Commercial Real Estate Loans [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 10,981,845  
Accruing TDRs
Loans $ 10,981,845 $ 1,436,149
Percentage of Total NPLs 38.63% 6.77%
Finance Leases Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 215,225
Nonaccrual Loans/Leases 2,238,372 2,446,181 [2]
Loans [4],[5] 147,062,893 165,419,360
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More  
Nonaccrual Loans/Leases [1] 2,238,372  
Accruing TDRs 1,899,707 1,008,244
Loans [5] $ 4,138,079 $ 3,669,650
Percentage of Total NPLs 14.56% 17.28%
Residential Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 307,676 $ 294,854
Nonaccrual Loans/Leases 917,857 1,075,639 [2]
Loans [5],[6] 239,957,916 229,233,104
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 307,676  
Nonaccrual Loans/Leases [1] 917,857  
Accruing TDRs 349,538 585,541
Loans [5] $ 1,575,071 $ 1,956,034
Percentage of Total NPLs 5.54% 9.21%
Consumer Portfolio Segment [Member]    
Accruing Past Due 90 Days or More $ 102,312 $ 110,501
Nonaccrual Loans/Leases 237,488 87,344 [2]
Loans [5] 89,605,855 81,665,695
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]    
Accruing Past Due 90 Days or More 102,312  
Nonaccrual Loans/Leases [1] 237,488  
Accruing TDRs 15,218 18,746
Loans [5] $ 355,018 $ 216,591
Percentage of Total NPLs 1.25% 1.02%
[1] Nonaccrual loans/leases included $2,291,666 of TDRs, including $258,598 in C&I loans, $1,198,439 in CRE loans, $607,882 in direct financing leases, $177,606 in construction loans, $40,405 in residential real estate loans, and $8,736 in installment loans.
[2] 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.
[3] Includes loans outstanding at QCBT's wholly-owned subsidiary, m2, totaling $60,981,381 and $38,668,209 as of September 30, 2017 and December 31, 2016, respectively.
[4] 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 nine months ended September 30, 2017 and 2016.
[5] 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.
[6] Includes residential real estate loans held for sale totaling $290,320 and $1,135,500 as of September 30, 2017, and December 31, 2016, respectively.