Note 4 - Loans Leases Receivable (Tables)

12 Months Ended

Dec. 31, 2018




	2018		2017

C&I loans *	$	1,429,409,587	$	1,134,516,315
CRE loans
Owner-occupied CRE		500,653,731		332,742,477
Commercial construction, land development, and other land		236,787,308		186,402,404
Other non owner-occupied CRE		1,028,669,736		784,347,000
		1,766,110,775		1,303,491,882

Direct financing leases **		117,968,682		141,448,232
Residential real estate loans ***		290,759,398		258,646,265
Installment and other consumer loans		119,381,780		118,610,799
		3,723,630,222		2,956,713,493
Plus deferred loan/lease origination costs, net of fees		9,123,820		7,771,907
		3,732,754,042		2,964,485,400
Less allowance		(39,847,108)		(34,355,728)
	$	3,692,906,934	$	2,930,129,672
** Direct financing leases:
Net minimum lease payments to be received	$	130,370,520	$	156,583,887
Estimated unguaranteed residual values of leased assets		828,402		929,932
Unearned lease/residual income		(13,230,240)		(16,065,587)
		117,968,682		141,448,232
Plus deferred lease origination costs, net of fees		3,642,707		4,624,027
		121,611,389		146,072,259
Less allowance		(1,792,486)		(2,382,098)
	$	119,818,903	$	143,690,161

Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule Non-Aggregated [Table Text Block]


	For the year ended December 31, 2018
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	(191,132)	$	(6,280,075)	$	(6,471,207)
Discount added at acquisition		(293,445)		(7,799,860)		(8,093,305)
Reclassification of nonaccretable discount to accretable		(891,569)		—		(891,569)
Accretion recognized		708,779		4,423,401		5,132,180
Balance at the end of the period	$	(667,367)	$	(9,656,534)	$	(10,323,901)


	For the year ended December 31, 2017
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	(194,306)	$	(9,115,614)	$	(9,309,920)
Discount added at acquisition		(219,902)		(2,223,989)		(2,443,891)
Accretion recognized		223,076		5,059,528		5,282,604
Balance at the end of the period	$	(191,132)	$	(6,280,075)	$	(6,471,207)


	For the year ended December 31, 2016
	PCI		Performing
	Loans		Loans		Total
Balance at the beginning of the period	$	—	$	—	$	—
Discount added at acquisition		(277,579)		(11,916,009)		(12,193,588)
Accretion recognized		83,273		2,800,395		2,883,668
Balance at the end of the period	$	(194,306)	$	(9,115,614)	$	(9,309,920)

Aging of the loan/lease portfolio by classes of loans/leases


	2018
										Accruing Past
				30-59 Days			60-89 Days			Due 90 Days or			Nonaccrual
Classes of Loans/Leases	Current			Past Due			Past Due			More			Loans/Leases			Total

C&I	$	1,423,404,998		$	930,321		$	597,261		$	389,138		$	4,087,869		$	1,429,409,587
CRE
Owner-Occupied CRE		500,138,489			—			193,157			106,470			215,615			500,653,731
Commercial Construction, Land Development, and Other Land		234,704,132			1,763,953			—			—			319,223			236,787,308
Other Non Owner-Occupied CRE		1,022,663,569			483,953			—			—			5,522,214			1,028,669,736
Direct Financing Leases		114,077,839			1,641,883			487,938			—			1,761,022			117,968,682
Residential Real Estate		284,844,646			3,877,474			205,446			89,342			1,742,490			290,759,398
Installment and Other Consumer		118,343,671			355,685			24,324			46,794			611,306			119,381,780
	$	3,698,177,344		$	9,053,269		$	1,508,126		$	631,744		$	14,259,739		$	3,723,630,222

As a percentage of total loan/lease portfolio		99.32	%		0.24	%		0.04	%		0.02	%		0.38	%		100.00	%


	2017
										Accruing Past
				30-59 Days			60-89 Days			Due 90 Days or			Nonaccrual
Classes of Loans/Leases	Current			Past Due			Past Due			More			Loans/Leases			Total

C&I	$	1,124,734,486		$	8,306,829		$	243,647		$	—		$	1,231,353		$	1,134,516,315
CRE
Owner-Occupied CRE		331,868,142			540,435			—			—			333,900			332,742,477
Commercial Construction, Land Development, and Other Land		181,558,092			—			—			—			4,844,312			186,402,404
Other Non Owner-Occupied CRE		782,526,249			572,877			4,146			—			1,243,728			784,347,000
Direct Financing Leases		137,708,397			1,305,191			259,600			—			2,175,044			141,448,232
Residential Real Estate		253,261,821			3,552,709			393,410			74,519			1,363,806			258,646,265
Installment and Other Consumer		117,773,259			517,537			56,760			14,152			249,091			118,610,799
	$	2,929,430,446		$	14,795,578		$	957,563		$	88,671		$	11,441,234		$	2,956,713,493

As a percentage of total loan/lease portfolio		99.08	%		0.50	%		0.03	%		0.00	%		0.39	%		100.00	%

NPLs by classes of loans/leases


	2018
	Accruing Past
	Due 90 Days or		Nonaccrual						Percentage of
Classes of Loans/Leases	More*		Loans/Leases**		Accruing TDRs		Total NPLs		Total NPLs

C&I	$	389,138	$	4,087,869	$	454,229	$	4,931,236	26.58	%
CRE
Owner-Occupied CRE		106,470		215,615		—		322,085	1.74	%
Commercial Construction, Land Development, and Other Land		—		319,223		—		319,223	1.72	%
Other Non Owner-Occupied CRE		—		5,522,214		2,984,057		8,506,271	45.86	%
Direct Financing Leases		—		1,761,022		111,423		1,872,445	10.09	%
Residential Real Estate		89,342		1,742,490		100,040		1,931,872	10.41	%
Installment and Other Consumer		46,794		611,306		9,189		667,289	3.60	%
	$	631,744	$	14,259,739	$	3,658,938	$	18,550,421	100.00	%

* As of December 31, 2018 accruing past due 90 days or more included $495,608 of TDRs, including $389,138 in C&I loans and $106,470 in CRE

loans.

** At December 31, 2018, nonaccrual loans/leases included $2,311,198 of TDRs, including $265,181 in C&I loans, $1,378,090 in CRE loans, $321,050 in direct financing leases, $343,535 in residential real estate loans, and $3,342 in installment loans.


	2017
	Accruing Past
	Due 90 Days or		Nonaccrual						Percentage of
Classes of Loans/Leases	More		Loans/Leases ***		Accruing TDRs		Total NPLs		Total NPLs

C&I	$	—	$	1,231,353	$	5,224,182	$	6,455,535	34.63	%
CRE
Owner-Occupied CRE		—		333,900		107,322		441,222	2.37	%
Commercial Construction, Land Development, and Other Land		—		4,844,312		—		4,844,312	25.99	%
Other Non Owner-Occupied CRE		—		1,243,728		—		1,243,728	6.67	%
Direct Financing Leases		—		2,175,044		1,494,448		3,669,492	19.68	%
Residential Real Estate		74,519		1,363,806		272,493		1,710,818	9.18	%
Installment and Other Consumer		14,152		249,091		14,027		277,270	1.49	%
	$	88,671	$	11,441,234	$	7,112,472	$	18,642,377	100.00	%

*** 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.

Allowance for credit losses on financing receivables

Changes in the allowance by portfolio segment for the; years ended December 31, 2018, 2017, and 2016 are presented as follows:


	Year Ended December 31, 2018
					Direct Financing		Residential Real		Installment and
	C&I		CRE		Leases		Estate		Other Consumer		Total

Balance, beginning	$	14,323,036	$	13,962,688	$	2,382,098	$	2,466,431	$	1,221,475	$	34,355,728
Provisions charged to expense		7,161,066		4,094,223		1,068,161		193,153		141,846		12,658,449
Loans/leases charged off		(5,358,683)		(387,499)		(2,002,227)		(126,566)		(44,422)		(7,919,397)
Recoveries on loans/leases previously charged off		294,798		49,839		344,454		23,618		39,619		752,328
Balance, ending	$	16,420,217	$	17,719,251	$	1,792,486	$	2,556,636	$	1,358,518	$	39,847,108


	Year Ended December 31, 2017
					Direct Financing		Residential Real		Installment and
	C&I		CRE		Leases		Estate		Other Consumer		Total

Balance, beginning	$	12,545,110	$	11,670,609	$	3,111,898	$	2,342,344	$	1,087,487	$	30,757,448
Provisions charged to expense		2,736,296		4,044,460		1,369,624		197,034		122,505		8,469,919
Loans/leases charged off		(1,149,790)		(1,795,229)		(2,284,910)		(102,088)		(41,196)		(5,373,213)
Recoveries on loans/leases previously charged off		191,420		42,848		185,486		29,141		52,679		501,574
Balance, ending	$	14,323,036	$	13,962,688	$	2,382,098	$	2,466,431	$	1,221,475	$	34,355,728


	Year Ended December 31, 2016
					Direct Financing		Residential Real		Installment and
	C&I		CRE		Leases		Estate		Other Consumer		Total

Balance, beginning	$	10,484,080	$	9,375,117	$	3,395,088	$	1,790,150	$	1,096,471	$	26,140,906
Provisions (credits) charged to expense		2,478,912		2,286,953		2,127,463		628,114		(43,276)		7,478,166
Loans/leases charged off		(527,152)		(24,304)		(2,503,417)		(76,820)		(112,490)		(3,244,183)
Recoveries on loans/leases previously charged off		109,270		32,843		92,764		900		146,782		382,559
Balance, ending	$	12,545,110	$	11,670,609	$	3,111,898	$	2,342,344	$	1,087,487	$	30,757,448

Note 4. Loans/Leases Receivable (continued):

The allowance by impairment evaluation and by portfolio segment as of December 31, 2018 and 2017 is presented as follows:


	2018
							Direct Financing			Residential Real			Installment and
	C&I			CRE			Leases			Estate			Other Consumer			Total

Allowance for impaired loans/leases	$	972,647		$	2,123,685		$	194,008		$	257,014		$	111,191		$	3,658,545
Allowance for nonimpaired loans/leases		15,447,570			15,595,566			1,598,478			2,299,622			1,247,327			36,188,563
	$	16,420,217		$	17,719,251		$	1,792,486		$	2,556,636		$	1,358,518		$	39,847,108

Impaired loans/leases	$	4,499,451		$	10,446,748		$	2,248,597		$	2,109,612		$	898,150		$	20,202,558
Nonimpaired loans/leases		1,424,910,136			1,755,664,027			115,720,085			288,649,786			118,483,630			3,703,427,664
	$	1,429,409,587		$	1,766,110,775		$	117,968,682		$	290,759,398		$	119,381,780		$	3,723,630,222

Allowance as a percentage of impaired loans/leases		21.62	%		20.33	%		8.63	%		12.18	%		12.38	%		18.11	%
Allowance as a percentage of nonimpaired loans/leases		1.08	%		0.89	%		1.38	%		0.80	%		1.05	%		0.98	%
Total allowance as a percentage of total loans/leases		1.15	%		1.00	%		1.52	%		0.88	%		1.14	%		1.07	%


	2017
							Direct Financing			Residential Real			Installment and
	C&I			CRE			Leases			Estate			Other Consumer			Total

Allowance for impaired loans/leases	$	715,627		$	1,429,460		$	504,469		$	355,167		$	38,596		$	3,043,319
Allowance for nonimpaired loans/leases		13,607,409			12,533,228			1,877,629			2,111,264			1,182,879			31,312,409
	$	14,323,036		$	13,962,688		$	2,382,098		$	2,466,431		$	1,221,475		$	34,355,728

Impaired loans/leases	$	6,248,209		$	6,529,262		$	3,669,492		$	1,704,846		$	202,354		$	18,354,163
Nonimpaired loans/leases		1,128,268,106			1,296,962,620			137,778,740			256,941,419			118,408,445			2,938,359,330
	$	1,134,516,315		$	1,303,491,882		$	141,448,232		$	258,646,265		$	118,610,799		$	2,956,713,493

Allowance as a percentage of impaired loans/leases		11.45	%		21.89	%		13.75	%		20.83	%		19.07	%		16.58	%
Allowance as a percentage of nonimpaired loans/leases		1.21	%		0.97	%		1.36	%		0.82	%		1.00	%		1.07	%
Total allowance as a percentage of total loans/leases		1.26	%		1.07	%		1.68	%		0.95	%		1.03	%		1.16	%

Impaired financing receivables


	2018
											Interest Income
							Average				Recognized for
	Recorded		Unpaid Principal		Related		Recorded		Interest Income		Cash Payments
Classes of Loans/Leases	Investment		Balance		Allowance		Investment		Recognized		Received

Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	1,846,136	$	4,539,729	$	—	$	2,346,184	$	209,854	$	209,854
CRE
Owner-Occupied CRE		106,470		106,470		—		106,892		—		—
Commercial Construction, Land Development, and Other Land		506,603		506,603		—		101,321		—		—
Other Non Owner-Occupied CRE		1,804,125		1,804,125		—		540,298		—		—
Direct Financing Leases		1,929,061		1,929,061		—		2,193,339		60,483		60,483
Residential Real Estate		983,753		1,058,532		—		723,424		9,043		9,043
Installment and Other Consumer		761,465		761,465		—		198,035		290		290
	$	7,937,613	$	10,705,985	$	—	$	6,209,493	$	279,670	$	279,670

Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	2,653,315	$	2,653,315	$	972,647	$	1,118,374	$	43,052	$	43,052
CRE
Owner-Occupied CRE		304,043		660,329		38,533		176,874		—		—
Commercial Construction, Land Development, and Other Land		148,795		148,795		33,095		159,389		—		—
Other Non Owner-Occupied CRE		7,576,712		7,576,712		2,052,057		3,054,716		57,760		57,760
Direct Financing Leases		319,536		319,536		194,008		273,352		—		—
Residential Real Estate		1,125,859		1,125,859		257,014		552,539		11,515		11,515
Installment and Other Consumer		136,685		136,685		111,191		124,812		—		—
	$	12,264,945	$	12,621,231	$	3,658,545	$	5,460,056	$	112,327	$	112,327

Total Impaired Loans/Leases:
C&I	$	4,499,451	$	7,193,044	$	972,647	$	3,464,558	$	252,906	$	252,906
CRE
Owner-Occupied CRE		410,513		766,799		38,533		283,766		—		—
Commercial Construction, Land Development, and Other Land		655,398		655,398		33,095		260,710		—		—
Other Non Owner-Occupied CRE		9,380,837		9,380,837		2,052,057		3,595,014		57,760		57,760
Direct Financing Leases		2,248,597		2,248,597		194,008		2,466,691		60,483		60,483
Residential Real Estate		2,109,612		2,184,391		257,014		1,275,963		20,558		20,558
Installment and Other Consumer		898,150		898,150		111,191		322,847		290		290
	$	20,202,558	$	23,327,216	$	3,658,545	$	11,669,549	$	391,997	$	391,997

Note 4. Loans/Leases Receivable (continued)


	2017
											Interest Income
							Average				Recognized for
	Recorded		Unpaid Principal		Related		Recorded		Interest Income		Cash Payments
Classes of Loans/Leases	Investment		Balance		Allowance		Investment		Recognized		Received

Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	1,634,269	$	1,644,706	$	—	$	1,406,310	$	71,183	$	71,183
CRE
Owner-Occupied CRE		289,261		289,261		—		79,317		11,902		11,902
Commercial Construction, Land Development, and Other Land		—		—		—		—		—		—
Other Non Owner-Occupied CRE		1,171,565		1,171,565		—		1,176,738		—		—
Direct Financing Leases		2,944,540		2,944,540		—		2,879,695		132,167		132,167
Residential Real Estate		943,388		1,018,167		—		685,807		1,161		1,161
Installment and Other Consumer		134,245		134,245		—		126,474		—		—
	$	7,117,268	$	7,202,484	$	—	$	6,354,341	$	216,413	$	216,413

Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	4,613,940	$	4,617,879	$	715,627	$	4,584,142	$	203,221	$	203,221
CRE
Owner-Occupied CRE		151,962		151,962		48,462		221,260		—		—
Commercial Construction, Land Development, and Other Land		4,844,312		4,844,312		1,379,235		4,447,831		—		—
Other Non Owner-Occupied CRE		72,163		72,163		1,763		44,667		—		—
Direct Financing Leases		724,953		724,953		504,469		625,107		—		—
Residential Real Estate		761,458		761,458		355,167		549,286		14,990		14,990
Installment and Other Consumer		68,109		68,109		38,596		40,152		410		410
	$	11,236,897	$	11,240,836	$	3,043,319	$	10,512,445	$	218,621	$	218,621

Total Impaired Loans/Leases:
C&I	$	6,248,209	$	6,262,585	$	715,627	$	5,990,452	$	274,404	$	274,404
CRE
Owner-Occupied CRE		441,222		441,222		48,462		300,577		11,902		11,902
Commercial Construction, Land Development, and Other Land		4,844,312		4,844,312		1,379,235		4,447,831		—		—
Other Non Owner-Occupied CRE		1,243,728		1,243,728		1,763		1,221,405		—		—
Direct Financing Leases		3,669,492		3,669,492		504,469		3,504,802		132,167		132,167
Residential Real Estate		1,704,846		1,779,625		355,167		1,235,093		16,151		16,151
Installment and Other Consumer		202,354		202,354		38,596		166,626		410		410
	$	18,354,163	$	18,443,318	$	3,043,319	$	16,866,786	$	435,034	$	435,034

Note 4. Loans/Leases Receivable (continued)


	2016
											Interest Income
							Average				Recognized for
	Recorded		Unpaid Principal		Related		Recorded		Interest Income		Cash Payments
Classes of Loans/Leases	Investment		Balance		Allowance		Investment		Recognized		Received

Impaired Loans/Leases with No Specific Allowance Recorded:
C&I	$	841,895	$	951,600	$	—	$	2,858,343	$	16,748	$	16,748
CRE
Owner-Occupied CRE		—		93,774		—		312,242		—		—
Commercial Construction, Land Development, and Other Land		—		—		—		—		—		—
Other Non Owner-Occupied CRE		1,196,549		1,196,549		—		1,322,654		—		—
Direct Financing Leases		1,690,121		1,690,121		—		1,731,982		43,461		43,461
Residential Real Estate		853,294		892,495		—		964,590		9,903		9,903
Installment and Other Consumer		55,734		55,734		—		321,175		4,475		4,475
	$	4,637,593	$	4,880,273	$	—	$	7,510,986	$	74,587	$	74,587

Impaired Loans/Leases with Specific Allowance Recorded:
C&I	$	8,094,556	$	8,098,395	$	1,771,537	$	2,959,495	$	17,742	$	17,742
CRE
Owner-Occupied CRE		322,148		322,148		57,398		385,269		—		—
Commercial Construction, Land Development, and Other Land		4,353,817		4,353,819		577,611		1,022,930		—		—
Other Non Owner-Occupied CRE		239,600		239,600		58,910		47,920		—		—
Direct Financing Leases		1,566,143		1,566,143		848,919		841,733		36,303		36,303
Residential Real Estate		807,886		882,018		289,112		573,211		11,675		11,675
Installment and Other Consumer		50,356		50,356		39,481		40,384		527		527
	$	15,434,506	$	15,512,479	$	3,642,968	$	5,870,942	$	66,247	$	66,247

Total Impaired Loans/Leases:
C&I	$	8,936,451	$	9,049,995	$	1,771,537	$	5,817,838	$	34,490	$	34,490
CRE
Owner-Occupied CRE		322,148		415,922		57,398		697,511		—		—
Commercial Construction, Land Development, and Other Land		4,353,817		4,353,819		577,611		1,022,930		—		—
Other Non Owner-Occupied CRE		1,436,149		1,436,149		58,910		1,370,574		—		—
Direct Financing Leases		3,256,264		3,256,264		848,919		2,573,715		79,764		79,764
Residential Real Estate		1,661,180		1,774,513		289,112		1,537,801		21,578		21,578
Installment and Other Consumer		106,090		106,090		39,481		361,559		5,002		5,002
	$	20,072,099	$	20,392,752	$	3,642,968	$	13,381,928	$	140,834	$	140,834

Financing receivable credit quality indicators


	2018
			CRE
					Non-Owner Occupied
					Commercial
					Construction,
					Land
			Owner-Occupied		Development,						As a % of
Internally Assigned Risk Rating	C&I		CRE		and Other Land		Other CRE		Total		Total

Pass (Ratings 1 through 5)	$	1,294,417,614	$	487,948,800	$	230,473,570	$	1,008,626,078	$	3,021,466,062	97.72	%
Special Mention (Rating 6)		23,302,472		9,599,493		3,847,691		5,308,625		42,058,281	1.36	%
Substandard (Rating 7)		8,286,398		3,105,438		2,466,047		14,735,033		28,592,916	0.92	%
Doubtful (Rating 8)		—		—		—		—		—	—	%
	$	1,326,006,484	$	500,653,731	$	236,787,308	$	1,028,669,736	$	3,092,117,259	100.00	%


	2017
			CRE
					Non-Owner Occupied
					Commercial
					Construction,
					Land
			Owner-Occupied		Development,						As a % of
Internally Assigned Risk Rating	C&I		CRE		and Other Land		Other CRE		Total		Total

Pass (Ratings 1 through 5)	$	1,031,963,703	$	318,293,608	$	179,142,839	$	767,119,909	$	2,296,520,059	96.85	%
Special Mention (Rating 6)		10,944,924		8,230,060		1,780,000		10,068,870		31,023,854	1.31	%
Substandard (Rating 7)		24,578,731		6,218,809		5,479,565		7,158,221		43,435,326	1.83	%
Doubtful (Rating 8)		270,559		—		—		—		270,559	0.01	%
	$	1,067,757,917	$	332,742,477	$	186,402,404	$	784,347,000	$	2,371,249,799	100.00	%

Financing receivable credit quality indicators performance status


	2018
			Direct Financing		Residential Real		Installment and				As a % of
Delinquency Status *	C&I		Leases		Estate		Other Consumer		Total		Total

Performing	$	102,712,527	$	116,096,237	$	288,827,527	$	118,714,491	$	626,350,782	99.18	%
Nonperforming		690,576		1,872,445		1,931,871		667,289		5,162,181	0.82	%
	$	103,403,103	$	117,968,682	$	290,759,398	$	119,381,780	$	631,512,963	100.00	%


	2017
			Direct Financing		Residential Real		Installment and				As a % of
Delinquency Status *	C&I		Leases		Estate		Other Consumer		Total		Total

Performing	$	65,847,177	$	137,778,740	$	256,935,447	$	118,333,529	$	578,894,893	98.88	%
Nonperforming		911,220		3,669,492		1,710,818		277,270		6,568,800	1.12	%
	$	66,758,397	$	141,448,232	$	258,646,265	$	118,610,799	$	585,463,693	100.00	%

* 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 troubled debt restructurings.

Number and recorded investment of TDRs, by type of concession


	2018
		Pre-		Post-
		Modification		Modification
	Number of	Recorded		Recorded		Specific
Classes of Loans/Leases	Loans / Leases	Investment		Investment		Allowance

CONCESSION - Significant Payment Delay
C&I	5	$	425,649	$	425,649	$	250,000
Other Non Owner-Occupied CRE	1		500,000		500,000		60,000
Residential Real Estate	1		46,320		46,320		—
Direct Financing Leases	3		75,066		75,066		—
	10	$	1,047,035	$	1,047,035	$	310,000

CONCESSION - Extension of Maturity
Other Non Owner-Occupied CRE	2	$	2,975,703	$	2,975,703	$	1,492,057
Residential Real Estate	2		100,215		100,215		8,392
	4	$	3,075,918	$	3,075,918	$	1,500,449

TOTAL	14	$	4,122,953	$	4,122,953	$	1,810,449


	2017
		Pre-		Post-
		Modification		Modification
	Number of	Recorded		Recorded		Specific
Classes of Loans/Leases	Loans/Leases	Investment		Investment		Allowance


CONCESSION - Significant Payment Delay
C&I	7	$	826,531	$	826,531	$	62,596
CRE - Owner Occupied	1		107,322		107,322		—
Direct Financing Leases	24		1,703,255		1,703,255		—
	32	$	2,637,108	$	2,637,108	$	62,596

CONCESSION - Extension of Maturity
Direct Financing Leases	3	$	115,236	$	115,236	$	—
	3	$	115,236	$	115,236	$	—

TOTAL	35	$	2,752,344	$	2,752,344	$	62,596


	2018		2017		2016
Balance, beginning	$	66,441,948	$	61,608,976	$	42,012,313
Net increase due to change in related parties		41,797,001		11,926,759		19,945,960
Advances		43,453,609		13,090,798		4,806,616
Repayments		(26,196,333)		(20,184,585)		(5,155,913)
Balance, ending	$	125,496,225	$	66,441,948	$	61,608,976

Schedule of Loan Concentration by Industry Segment [Table Text Block]


	2018				2017
			Percentage of				Percentage of
			Total				Total
Industry Name	Balance		Loans/Leases		Balance		Loans/Leases
Lessors of Non-Residential Buildings	$	632,534,255	17	%	$	400,622,681	14	%
Lessors of Residential Buildings		594,345,563	16	%		370,353,561	12	%
Administration of Urban Planning & Community & Rural Development		111,579,461	3	%		83,343,541	3	%
Hotels		83,105,821	2	%		73,199,925	2	%
Bank Holding Companies		75,600,713	2	%		66,950,294	2	%
Nonresidential Property Managers		70,211,971	2	%		51,984,722	2	%