XML 46 R32.htm IDEA: XBRL DOCUMENT v2.4.0.8
Loans and Allowance for Loan Losses (Details 4) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Jun. 30, 2013
Jun. 30, 2012
Dec. 31, 2012
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance $ 3,418,953 $ 3,234,514 $ 3,432,844 $ 3,106,884 $ 3,106,884
Charge-offs (158,894) (70,222) (252,847) (87,604) (172,288)
Recoveries 4,856 97,287 9,918 122,299 148,248
Provisions 95,000 80,000 170,000 200,000 350,000
Ending Balance 3,359,915 3,341,579 3,359,915 3,341,579 3,432,844
Individually evaluated for impairment 1,990,194   1,990,194   1,998,658
Collectively evaluated for impairment 1,369,721   1,369,721   1,434,186
Individually evaluated for impairment 6,724,207   6,724,207   11,498,279
Collectively evaluated for impairment 207,613,895   207,613,895   205,630,345
Commercial
         
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance 1,500,055 1,693,265 1,478,450 1,586,510 1,586,510
Charge-offs (141,063)    (235,016) (17,152) (60,042)
Recoveries 1,445 93,588 2,934 104,968 109,569
Provisions 103,204 (235,296) 217,273 (122,769) (157,587)
Ending Balance 1,463,641 1,551,557 1,463,641 1,551,557 1,478,450
Individually evaluated for impairment 1,221,009   1,221,009   1,251,462
Collectively evaluated for impairment 242,632   242,632   226,988
Individually evaluated for impairment 1,664,534   1,664,534   1,392,037
Collectively evaluated for impairment 51,269,459   51,269,459   53,272,249
Commercial Real Estate
         
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance 654,283 525,030 584,646 420,367 420,367
Charge-offs    (43,734)    (43,734) (43,734)
Recoveries 3,000 3,597 6,000 7,229 13,228
Provisions 42,478 23,510 109,115 124,541 (194,785)
Ending Balance 699,761 508,403 699,761 508,403 584,646
Individually evaluated for impairment 267,836   267,836   169,243
Collectively evaluated for impairment 431,925   431,925   415,403
Individually evaluated for impairment 3,803,214   3,803,214   8,866,004
Collectively evaluated for impairment 100,436,505   100,436,505   101,985,943
Consumer Real Estate
         
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance 841,411 677,329 890,728 450,338 450,338
Charge-offs    (26,488)    (26,488) (56,487)
Recoveries          10,000 10,000
Provisions 4,921 20,496 (44,396) 237,487 486,877
Ending Balance 846,332 671,337 846,332 671,337 890,728
Individually evaluated for impairment 454,111   454,111   528,510
Collectively evaluated for impairment 392,221   392,221   362,218
Individually evaluated for impairment 1,207,220   1,207,220   1,190,795
Collectively evaluated for impairment 51,663,145   51,663,145   45,512,659
Consumer Other
         
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance 82,330 95,920 102,953 91,402 91,402
Charge-offs (17,831)    (17,831) (230) (12,025)
Recoveries 411 102 984 102 15,451
Provisions 21,811 (4,127) 615 621 8,125
Ending Balance 86,721 91,895 86,721 91,895 102,953
Individually evaluated for impairment 47,238   47,238   49,443
Collectively evaluated for impairment 39,483   39,483   53,510
Individually evaluated for impairment 49,239   49,239   49,443
Collectively evaluated for impairment 4,244,786   4,244,786   4,859,494
Unallocated
         
Activity in the allowance for loan losses by portfolio segment          
Beginning Balance 340,874 242,970 376,067 558,267 558,267
Charge-offs               
Recoveries               
Provisions (77,414) 275,417 (112,607) (39,880) (182,200)
Ending Balance 263,460 518,387 263,460 518,387 376,067
Individually evaluated for impairment             
Collectively evaluated for impairment 263,460   263,460   376,067
Individually evaluated for impairment             
Collectively evaluated for impairment