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A valuation allowance for financing receivables that are expected to be uncollectible.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(1)

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- Definition

Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for loans and leases covered under loss sharing agreements.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5074-111524

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-Name Accounting Standards Codification

-Topic 840

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 9

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Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

+ References

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Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.

+ References

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Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 10

-Section 45

-Paragraph 2

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-Name Accounting Standards Codification

-Topic 942

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-Section S99

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Loans - Major Components of Loans (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	$ 181,545,636	$ 176,687,329	$ 186,884,417
Deferred loan origination costs, net of (fees)	273,340	293,334
Net Loans	181,818,976	176,980,663
Allowance for loan losses	(3,299,860)	(3,403,098)
Accounts, Notes, Loans and Financing Receivable, Net	178,519,116	173,577,565
Commercial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	67,225,422	75,914,072
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	4,941,654	4,873,512	5,585,372
Residential, 1-4 Families [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	38,040,049	36,091,051	36,853,785
Residential, 5 or More Families [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	1,561,060	1,676,449
Farmland [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	2,227,847	2,284,155
Nonfarm, Nonresidential [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	61,366,016	48,993,867	48,853,854
Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	109,993	147,860
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	6,071,806	6,703,363
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, Gross carrying value / Loans by credit quality	$ 1,789	$ 3,000