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Note 4 - Loans Leases Receivable - Loans Leases Nonperforming Loans Leases (Details) - USD ($)
Dec. 31, 2017
Sep. 30, 2017
Dec. 31, 2016
Accruing Past Due 90 Days or More $ 88,671   $ 966,814
Nonaccrual Loans/Leases 11,441,234   13,919,066
Accruing TDRs 9,394,967   8,647,007
Loans $ 2,956,713,493   $ 2,397,414,282
Percentage of Total NPLs 100.00%   100.00%
Nonperforming Financial Instruments [Member]      
Accruing Past Due 90 Days or More   $ 88,671 $ 966,814
Nonaccrual Loans/Leases   11,441,234 [1] 13,919,066 [2]
Accruing TDRs   7,112,472 6,346,528
Loans   $ 18,642,377 $ 21,232,408
Percentage of Total NPLs   100.00% 100.00%
Commercial Portfolio Segment [Member]      
Accruing Past Due 90 Days or More   $ 346,234
Nonaccrual Loans/Leases 1,231,353   4,187,786 [2]
Loans [3] 1,134,516,315   827,637,263
Commercial Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]      
Accruing Past Due 90 Days or More    
Nonaccrual Loans/Leases [1]   1,231,353  
Accruing TDRs   5,224,182 4,733,997
Loans   $ 6,455,535 $ 9,268,017
Percentage of Total NPLs   34.63% 43.65%
Commercial Real Estate Portfolio Segment [Member]      
Loans 1,303,491,882   $ 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 333,900   332,148 [2]
Loans 332,742,477   332,387,621
Commercial Real Estate Portfolio Segment [Member] | Construction Loans [Member]      
Accruing Past Due 90 Days or More    
Nonaccrual Loans/Leases 4,844,312   4,353,819 [2]
Loans 186,402,404   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 1,243,728   1,436,149 [2]
Loans 784,347,000   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]   333,900  
Accruing TDRs   107,322
Loans   $ 441,222 $ 332,148
Percentage of Total NPLs   2.37% 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]   4,844,312  
Accruing TDRs  
Loans   $ 4,844,312 $ 4,353,819
Percentage of Total NPLs   25.99% 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]   1,243,728  
Accruing TDRs  
Loans   $ 1,243,728 $ 1,436,149
Percentage of Total NPLs   6.67% 6.77%
Finance Leases Portfolio Segment [Member]      
Accruing Past Due 90 Days or More   $ 215,225
Nonaccrual Loans/Leases 2,175,044   2,446,181 [2]
Loans [4] 141,448,232   165,419,360
Finance Leases Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]      
Accruing Past Due 90 Days or More    
Nonaccrual Loans/Leases [1]   2,175,044  
Accruing TDRs   1,494,448 1,008,244
Loans 3,669,492 $ 3,669,492 $ 3,669,650
Percentage of Total NPLs   19.68% 17.28%
Residential Portfolio Segment [Member]      
Accruing Past Due 90 Days or More 74,519   $ 294,854
Nonaccrual Loans/Leases 1,363,806   1,075,639 [2]
Loans [5] 258,646,265   229,233,104
Residential Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]      
Accruing Past Due 90 Days or More   $ 74,519  
Nonaccrual Loans/Leases [1]   1,363,806  
Accruing TDRs   272,493 585,541
Loans 1,710,818 $ 1,710,818 $ 1,956,034
Percentage of Total NPLs   9.18% 9.21%
Consumer Portfolio Segment [Member]      
Accruing Past Due 90 Days or More 14,152   $ 110,501
Nonaccrual Loans/Leases 249,091   87,344 [2]
Loans 118,610,799   81,665,695
Consumer Portfolio Segment [Member] | Nonperforming Financial Instruments [Member]      
Accruing Past Due 90 Days or More   $ 14,152  
Nonaccrual Loans/Leases [1]   249,091  
Accruing TDRs   14,027 18,746
Loans $ 277,270 $ 277,270 $ 216,591
Percentage of Total NPLs   1.49% 1.02%
[1] At December 31, 2017, nonaccrual loans/leases included $2,282,495 of TDRs, including $122,598 in C&I loans, $1,336,871 in CRE loans, $700,255 in direct financing leases, $115,190 in residential real estate loans, and $7,581 in installment loans.
[2] At December 31, 2016, 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] Includes residential real estate loans held for sale totaling $645,001 and $1,135,500 as of December 31, 2017 and 2016, respectively.