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Note 4 - Loans Leases Receivable - Allowance for Estimated Losses on Loans Leases (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2017
Sep. 30, 2017
Jun. 30, 2017
Mar. 31, 2017
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2017
Dec. 31, 2016
Balance       $ 30,757,448       $ 26,140,906 $ 30,757,448 $ 26,140,906 $ 23,074,365    
Provision for loan/lease losses $ 2,255,381 $ 2,086,436 $ 2,022,993 2,105,109 $ 2,599,345 $ 1,607,986 $ 1,197,850 2,072,985 8,469,919 7,478,166 6,870,900    
Loans/leases charged off                 (5,373,213) (3,244,183) (5,225,137)    
Recoveries on loans/leases previously charged off                 501,574 382,559 1,420,778    
Balance 34,355,728       30,757,448       34,355,728 30,757,448 26,140,906    
Allowance for impaired loans/leases                       $ 3,043,319 $ 3,642,968
Allowance for nonimpaired loans/leases                       31,312,409 27,114,480
Less allowance for estimated losses on loans/leases 34,355,728     30,757,448 30,757,448     26,140,906 34,355,728 30,757,448 26,140,906 34,355,728 30,757,448
Impaired loans/leases                       18,354,163 20,072,099
Nonimpaired loans/leases                       2,938,359,330 2,377,342,183
Loans                       $ 2,956,713,493 $ 2,397,414,282
Allowance as a percentage of impaired loans/leases                       16.58% 18.15%
Allowance as a percentage of nonimpaired loans/leases                       1.07% 1.14%
Total allowance as a percentage of total loans/leases                       1.16% 1.28%
Commercial Portfolio Segment [Member]                          
Balance       12,545,110       10,484,080 12,545,110 10,484,080 8,833,832    
Provision for loan/lease losses                 2,736,296 2,478,912 1,470,526    
Loans/leases charged off                 (1,149,790) (527,152) (453,782)    
Recoveries on loans/leases previously charged off                 191,420 109,270 633,504    
Balance 14,323,036       12,545,110       14,323,036 12,545,110 10,484,080    
Allowance for impaired loans/leases                       $ 715,627 $ 1,771,537
Allowance for nonimpaired loans/leases                       13,607,409 10,773,573
Less allowance for estimated losses on loans/leases 14,323,036     12,545,110 12,545,110     10,484,080 12,545,110 12,545,110 10,484,080 14,323,036 12,545,110
Impaired loans/leases                       6,248,209 8,936,451
Nonimpaired loans/leases                       1,128,268,106 818,700,812
Loans [1]                       $ 1,134,516,315 $ 827,637,263
Allowance as a percentage of impaired loans/leases                       11.45% 19.82%
Allowance as a percentage of nonimpaired loans/leases                       1.21% 1.32%
Total allowance as a percentage of total loans/leases                       1.26% 1.52%
Commercial Real Estate Portfolio Segment [Member]                          
Balance       11,670,609       9,375,117 11,670,609 9,375,117 8,353,386    
Provision for loan/lease losses                 4,044,460 2,286,953 3,080,611    
Loans/leases charged off                 (1,795,229) (24,304) (2,560,749)    
Recoveries on loans/leases previously charged off                 42,848 32,843 501,869    
Balance 13,962,688       11,670,609       13,962,688 11,670,609 9,375,117    
Allowance for impaired loans/leases                       $ 1,429,460 $ 693,919
Allowance for nonimpaired loans/leases                       12,533,228 10,976,690
Less allowance for estimated losses on loans/leases 13,962,688     11,670,609 11,670,609     9,375,117 11,670,609 11,670,609 9,375,117 13,962,688 11,670,609
Impaired loans/leases                       6,529,262 6,112,114
Nonimpaired loans/leases                       1,296,962,620 1,087,346,746
Loans                       $ 1,303,491,882 $ 1,093,458,860
Allowance as a percentage of impaired loans/leases                       21.89% 11.35%
Allowance as a percentage of nonimpaired loans/leases                       0.97% 1.01%
Total allowance as a percentage of total loans/leases                       1.07% 1.07%
Finance Leases Portfolio Segment [Member]                          
Balance       3,111,898 [2]       3,395,088 3,111,898 [2] 3,395,088 3,359,400    
Provision for loan/lease losses                 1,369,624 2,127,463 1,688,031    
Loans/leases charged off                 (2,284,910) (2,503,417) (1,788,772)    
Recoveries on loans/leases previously charged off                 185,486 92,764 136,429    
Balance 2,382,098 [2]       3,111,898 [2]       2,382,098 [2] 3,111,898 [2] 3,395,088    
Allowance for impaired loans/leases                       $ 504,469 $ 848,919
Allowance for nonimpaired loans/leases                       1,877,629 2,262,979
Less allowance for estimated losses on loans/leases 2,382,098 [2]     3,111,898 [2] 3,111,898 [2]     3,395,088 2,382,098 [2] 3,111,898 [2] 3,395,088 2,382,098 [2] 3,111,898 [2]
Impaired loans/leases                       3,669,492 3,256,264
Nonimpaired loans/leases                       137,778,740 162,163,096
Loans [2]                       $ 141,448,232 $ 165,419,360
Allowance as a percentage of impaired loans/leases                       13.75% 26.07%
Allowance as a percentage of nonimpaired loans/leases                       1.36% 1.40%
Total allowance as a percentage of total loans/leases                       1.68% 1.88%
Residential Portfolio Segment [Member]                          
Balance       2,342,344       1,790,150 2,342,344 1,790,150 1,525,952    
Provision for loan/lease losses                 197,034 628,114 430,087    
Loans/leases charged off                 (102,088) (76,820) (169,996)    
Recoveries on loans/leases previously charged off                 29,141 900 4,107    
Balance 2,466,431       2,342,344       2,466,431 2,342,344 1,790,150    
Allowance for impaired loans/leases                       $ 355,167 $ 289,112
Allowance for nonimpaired loans/leases                       2,111,264 2,053,232
Less allowance for estimated losses on loans/leases 2,466,431     2,342,344 2,342,344     1,790,150 2,342,344 2,342,344 1,790,150 2,466,431 2,342,344
Impaired loans/leases                       1,704,846 1,661,180
Nonimpaired loans/leases                       256,941,419 227,571,924
Loans [3]                       $ 258,646,265 $ 229,233,104
Allowance as a percentage of impaired loans/leases                       20.83% 17.40%
Allowance as a percentage of nonimpaired loans/leases                       0.82% 0.90%
Total allowance as a percentage of total loans/leases                       0.95% 1.02%
Consumer Portfolio Segment [Member]                          
Balance       1,087,487       1,096,471 1,087,487 1,096,471 1,001,795    
Provision for loan/lease losses                 122,505 (43,276) 201,645    
Loans/leases charged off                 (41,196) (112,490) (251,838)    
Recoveries on loans/leases previously charged off                 52,679 146,782 144,869    
Balance 1,221,475       1,087,487       1,221,475 1,087,487 1,096,471    
Allowance for impaired loans/leases                       $ 38,596 $ 39,481
Allowance for nonimpaired loans/leases                       1,182,879 1,048,006
Less allowance for estimated losses on loans/leases $ 1,221,475     $ 1,087,487 $ 1,087,487     $ 1,096,471 $ 1,087,487 $ 1,087,487 $ 1,096,471 1,221,475 1,087,487
Impaired loans/leases                       202,354 106,090
Nonimpaired loans/leases                       118,408,445 81,559,605
Loans                       $ 118,610,799 $ 81,665,695
Allowance as a percentage of impaired loans/leases                       19.07% 37.21%
Allowance as a percentage of nonimpaired loans/leases                       1.00% 1.28%
Total allowance as a percentage of total loans/leases                       1.03% 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] Includes residential real estate loans held for sale totaling $645,001 and $1,135,500 as of December 31, 2017 and 2016, respectively.