LOANS (Details 4) (USD $)	12 Months Ended
Dec. 31, 2012	Dec. 31, 2011
Impaired and Restructured Loans with or with no related allowance recorded
Unpaid Principal Balance With no related allowance recorded	$ 9,349,665	$ 4,692,706
Recorded Investment With no related allowance recorded	6,030,349	4,641,699
Average Recorded Investment With no related allowance recorded	6,966,609	4,625,446
Interest Income Recognized With no related allowance recorded	2,132,439	111,957
Impaired and Restructured Loans with or with an allowance recorded
Unpaid Principal Balance With an allowance recorded	5,649,239	2,902,235
Recorded Investment With an allowance recorded	5,467,930	2,776,193
Related Allowance	1,998,658	1,864,411
Average Recorded Investment With an allowance recorded	5,511,550	2,802,567
Interest Income Recognized With an allowance recorded	882,197	102,051
Grand Total of Impaired and Restructured Loans
Unpaid Principal balance	14,998,904	7,594,941
Recorded Investment	11,498,279	7,417,892
Average Recorded Investment	12,478,159	7,428,013
Interest Income Recognized	3,014,636	214,008
Commercial
Impaired and Restructured Loans with or with no related allowance recorded
Unpaid Principal Balance With no related allowance recorded	296,350	83,350
Recorded Investment With no related allowance recorded	140,575	4,018
Average Recorded Investment With no related allowance recorded	150,913	8,625
Interest Income Recognized With no related allowance recorded	51,151	315
Impaired and Restructured Loans with or with an allowance recorded
Unpaid Principal Balance With an allowance recorded	1,360,535	1,360,535
Recorded Investment With an allowance recorded	1,251,462	1,281,462
Related Allowance	1,251,462	1,281,462
Average Recorded Investment With an allowance recorded	1,287,204	1,298,891
Interest Income Recognized With an allowance recorded	168,739	57,458
Commercial Real Estate
Impaired and Restructured Loans with or with no related allowance recorded
Unpaid Principal Balance With no related allowance recorded	8,733,779	4,289,820
Recorded Investment With no related allowance recorded	5,578,231	4,321,755
Average Recorded Investment With no related allowance recorded	6,499,933	4,299,045
Interest Income Recognized With no related allowance recorded	2,019,907	99,046
Impaired and Restructured Loans with or with an allowance recorded
Unpaid Principal Balance With an allowance recorded	3,355,954	668,950
Recorded Investment With an allowance recorded	3,287,773	625,648
Related Allowance	169,243	187,713
Average Recorded Investment With an allowance recorded	3,295,385	634,511
Interest Income Recognized With an allowance recorded	363,187	9,957
Consumer Real Estate
Impaired and Restructured Loans with or with no related allowance recorded
Unpaid Principal Balance With no related allowance recorded	319,536	319,536
Recorded Investment With no related allowance recorded	311,543	315,926
Average Recorded Investment With no related allowance recorded	315,763	317,776
Interest Income Recognized With no related allowance recorded	61,381	12,596
Impaired and Restructured Loans with or with an allowance recorded
Unpaid Principal Balance With an allowance recorded	882,750	822,750
Recorded Investment With an allowance recorded	879,252	819,341
Related Allowance	528,510	345,494
Average Recorded Investment With an allowance recorded	879,391	819,423
Interest Income Recognized With an allowance recorded	344,262	34,636
Consumer Other
Impaired and Restructured Loans with or with no related allowance recorded
Unpaid Principal Balance With no related allowance recorded
Recorded Investment With no related allowance recorded
Average Recorded Investment With no related allowance recorded
Interest Income Recognized With no related allowance recorded
Impaired and Restructured Loans with or with an allowance recorded
Unpaid Principal Balance With an allowance recorded	50,000	50,000
Recorded Investment With an allowance recorded	49,443	49,742
Related Allowance	49,443	46,742
Average Recorded Investment With an allowance recorded	49,570	49,742
Interest Income Recognized With an allowance recorded	$ 6,009

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The amount of the outstanding recorded investment related to financing receivables that have been modified by troubled debt restructurings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 40

-Section 50

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-Publisher FASB

-Name Accounting Standards Codification

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