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Note 3 - Loans Leases Receivable - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Sep. 30, 2016
Sep. 30, 2017
Dec. 31, 2016
Balance $ 33,356,632 $ 28,097,490 $ 30,757,448 $ 26,140,906    
Provision for loan/lease losses 2,086,436 1,607,986 6,214,538 4,878,821    
Loans/leases charged off (649,724) (987,082) (2,393,953) (2,489,581)    
Recoveries on loans/leases previously charged off 188,997 108,441 404,308 296,689    
Balance 34,982,341 28,826,835 34,982,341 28,826,835    
Allowance for impaired loans/leases         $ 4,375,091 $ 3,642,968
Allowance for nonimpaired loans/leases         30,607,250 27,114,480
34,982,341 28,097,490 34,982,341 28,826,835 34,982,341 30,757,448
Impaired loans/leases         27,629,129 20,072,099
Nonimpaired loans/leases         2,641,383,984 2,377,342,183
        $ 2,669,013,113 $ 2,397,414,282
Allowance as a percentage of impaired loans/leases         15.84% 18.15%
Allowance as a percentage of nonimpaired loans/leases         1.16% 1.14%
Total allowance as a percentage of total loans/leases         1.31% 1.28%
Commercial Portfolio Segment [Member]            
Balance 14,207,733 10,724,506 12,545,110 10,484,080    
Provision for loan/lease losses 469,977 859,031 2,345,121 1,357,262    
Loans/leases charged off (338,361) (96,330) (630,704) (388,879)    
Recoveries on loans/leases previously charged off 63,366 70,759 143,188 105,503    
Balance 14,402,715 11,557,966 14,402,715 11,557,966    
Allowance for impaired loans/leases         $ 1,062,424 $ 1,771,537
Allowance for nonimpaired loans/leases         13,340,291 10,773,573
14,207,733 10,724,506 14,402,715 11,557,966 14,402,715 12,545,110
Impaired loans/leases         6,567,909 8,936,451
Nonimpaired loans/leases         1,027,962,877 818,700,812
[1]         $ 1,034,530,786 $ 827,637,263
Allowance as a percentage of impaired loans/leases         16.18% 19.82%
Allowance as a percentage of nonimpaired loans/leases         1.30% 1.32%
Total allowance as a percentage of total loans/leases         1.39% 1.52%
Commercial Real Estate Portfolio Segment [Member]            
Balance 12,999,233 10,987,062 11,670,609 9,375,117    
Provision for loan/lease losses 1,349,393 8,962 2,655,521 1,644,008    
Loans/leases charged off (10,375) (23,101)    
Recoveries on loans/leases previously charged off 10,748 6,500 43,619 6,500    
Balance 14,359,374 11,002,524 14,359,374 11,002,524    
Allowance for impaired loans/leases         $ 2,374,308 $ 693,919
Allowance for nonimpaired loans/leases         11,985,066 10,976,690
12,999,233 10,987,062 14,359,374 11,002,524 14,359,374 11,670,609
Impaired loans/leases         15,588,929 6,112,114
Nonimpaired loans/leases         1,142,266,734 1,087,346,746
        $ 1,157,855,663 $ 1,093,458,860
Allowance as a percentage of impaired loans/leases         15.23% 11.35%
Allowance as a percentage of nonimpaired loans/leases         1.05% 1.01%
Total allowance as a percentage of total loans/leases         1.24% 1.07%
Finance Leases Portfolio Segment [Member]            
Balance 2,638,301 3,226,194 3,111,898 [2] 3,395,088    
Provision for loan/lease losses 179,190 641,435 981,877 1,580,677    
Loans/leases charged off (268,669) (847,668) (1,611,432) (1,983,322)    
Recoveries on loans/leases previously charged off 103,936 22,001 170,415 49,519    
Balance 2,652,758 [2] 3,041,962 2,652,758 [2] 3,041,962    
Allowance for impaired loans/leases         $ 652,775 $ 848,919
Allowance for nonimpaired loans/leases         1,999,983 2,262,979
2,652,758 [2] 3,226,194 2,652,758 [2] 3,041,962 2,652,758 [2] 3,111,898 [2]
Impaired loans/leases         3,952,190 3,256,264
Nonimpaired loans/leases         143,110,703 162,163,096
[2],[3]         $ 147,062,893 $ 165,419,360
Allowance as a percentage of impaired loans/leases         16.52% 26.07%
Allowance as a percentage of nonimpaired loans/leases         1.40% 1.40%
Total allowance as a percentage of total loans/leases         1.80% 1.88%
Residential Portfolio Segment [Member]            
Balance 2,430,454 2,014,987 2,342,344 1,790,150    
Provision for loan/lease losses (11,654) 79,221 148,017 336,865    
Loans/leases charged off (25,822) (38,554) (101,006) (72,261)    
Recoveries on loans/leases previously charged off 6,000 9,623 900    
Balance 2,398,978 2,055,654 2,398,978 2,055,654    
Allowance for impaired loans/leases         $ 261,097 $ 289,112
Allowance for nonimpaired loans/leases         2,137,881 2,053,232
2,430,454 2,014,987 2,398,978 2,055,654 2,398,978 2,342,344
Impaired loans/leases         1,328,160 1,661,180
Nonimpaired loans/leases         238,629,756 227,571,924
[3],[4]         $ 239,957,916 $ 229,233,104
Allowance as a percentage of impaired loans/leases         19.66% 17.40%
Allowance as a percentage of nonimpaired loans/leases         0.90% 0.90%
Total allowance as a percentage of total loans/leases         1.00% 1.02%
Consumer Portfolio Segment [Member]            
Balance 1,080,911 1,144,741 1,087,487 1,096,471    
Provision for loan/lease losses 99,530 19,337 84,002 (39,991)    
Loans/leases charged off (16,872) (4,530) (40,436) (22,018)    
Recoveries on loans/leases previously charged off 4,947 9,181 37,463 134,267    
Balance 1,168,516 1,168,729 1,168,516 1,168,729    
Allowance for impaired loans/leases         $ 24,487 $ 39,481
Allowance for nonimpaired loans/leases         1,144,029 1,048,006
$ 1,080,911 $ 1,144,741 $ 1,168,516 $ 1,168,729 1,168,516 1,087,487
Impaired loans/leases         191,941 106,090
Nonimpaired loans/leases         89,413,914 81,559,605
[3]         $ 89,605,855 $ 81,665,695
Allowance as a percentage of impaired loans/leases         12.76% 37.21%
Allowance as a percentage of nonimpaired loans/leases         1.28% 1.28%
Total allowance as a percentage of total loans/leases         1.30% 1.33%
[1] 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.
[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 nine months ended September 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 $290,320 and $1,135,500 as of September 30, 2017, and December 31, 2016, respectively.