XML 54 R33.htm IDEA: XBRL DOCUMENT v2.4.0.8
Allowance for Loan Losses - Allowance for Loan Losses by Loan Components (Detail) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Dec. 31, 2012
Allowance for credit losses:          
Beginning balance     $ 3,403,098 $ 3,880,581  
Charge-offs     (312,500) (1,162,088)  
Recoveries     61,149 234,312  
Provision 12,317 41,384 148,113 780,372  
Ending balance 3,299,860 3,733,177 3,299,860 3,733,177  
Ending balance: individually evaluated for impairment 380,819 528,682 380,819 528,682  
Ending balance: collectively evaluated for impairment 2,919,041 3,204,495 2,919,041 3,204,495  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 181,545,636 186,884,417 181,545,636 186,884,417 176,687,329
Ending balance: individually evaluated for impairment 5,830,112 6,279,086 5,830,112 6,279,086  
Ending balance: collectively evaluated for impairment 175,715,524 180,605,331 175,715,524 180,605,331  
Ending balance: loans acquired with deteriorated credit quality              
Construction and Land Development [Member]
         
Allowance for credit losses:          
Beginning balance     86,300 103,200  
Charge-offs        (7,286)  
Recoveries     533 250  
Provision     (4,833) 8,105  
Ending balance 82,000 104,269 82,000 104,269  
Ending balance: individually evaluated for impairment    3,869    3,869  
Ending balance: collectively evaluated for impairment 82,000 100,400 82,000 100,400  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 4,941,654 5,585,372 4,941,654 5,585,372 4,873,512
Ending balance: individually evaluated for impairment 85,562 88,429 85,562 88,429  
Ending balance: collectively evaluated for impairment 4,856,092 5,496,943 4,856,092 5,496,943  
Ending balance: loans acquired with deteriorated credit quality              
Residential, 1-4 Families [Member]
         
Allowance for credit losses:          
Beginning balance     668,700 836,860  
Charge-offs     (26,967) (271,224)  
Recoveries     402 752  
Provision     38,717 142,712  
Ending balance 680,852 709,100 680,852 709,100  
Ending balance: individually evaluated for impairment 11,652    11,652     
Ending balance: collectively evaluated for impairment 669,200 709,100 669,200 709,100  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 38,040,049 36,853,785 38,040,049 36,853,785 36,091,051
Ending balance: individually evaluated for impairment 330,199 290,489 330,199 290,489  
Ending balance: collectively evaluated for impairment 37,709,850 36,563,296 37,709,850 36,563,296  
Ending balance: loans acquired with deteriorated credit quality              
Nonfarm, Nonresidential [Member]
         
Allowance for credit losses:          
Beginning balance     801,999 865,854  
Charge-offs     (166,517) (21,831)  
Recoveries     1,357 83,968  
Provision     185,598 (5,404)  
Ending balance 822,437 922,587 822,437 922,587  
Ending balance: individually evaluated for impairment 201,637 339,087 201,637 339,087  
Ending balance: collectively evaluated for impairment 620,800 583,500 620,800 583,500  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 61,366,016 48,853,854 61,366,016 48,853,854 48,993,867
Ending balance: individually evaluated for impairment 3,128,863 3,235,812 3,128,863 3,235,812  
Ending balance: collectively evaluated for impairment 58,237,153 45,618,042 58,237,153 45,618,042  
Ending balance: loans acquired with deteriorated credit quality              
Loans-Commercial and Industrial [Member]
         
Allowance for credit losses:          
Beginning balance     1,604,510 1,808,260  
Charge-offs     (51,028) (710,645)  
Recoveries     34,719 132,949  
Provision     (86,871) 513,462  
Ending balance 1,501,330 1,744,026 1,501,330 1,744,026  
Ending balance: individually evaluated for impairment 167,530 185,726 167,530 185,726  
Ending balance: collectively evaluated for impairment 1,333,800 1,558,300 1,333,800 1,558,300  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 67,225,422 84,317,344 67,225,422 84,317,344 75,914,072
Ending balance: individually evaluated for impairment 2,285,488 2,457,177 2,285,488 2,457,177  
Ending balance: collectively evaluated for impairment 64,939,934 81,860,167 64,939,934 81,860,167  
Ending balance: loans acquired with deteriorated credit quality              
Consumer [Member]
         
Allowance for credit losses:          
Beginning balance     198,789 210,807  
Charge-offs     (67,988) (151,102)  
Recoveries     24,138 16,393  
Provision     15,702 133,797  
Ending balance 170,641 209,895 170,641 209,895  
Ending balance: individually evaluated for impairment              
Ending balance: collectively evaluated for impairment 170,641 209,895 170,641 209,895  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 6,071,806 7,090,254 6,071,806 7,090,254 6,703,363
Ending balance: individually evaluated for impairment              
Ending balance: collectively evaluated for impairment 6,071,806 7,090,254 6,071,806 7,090,254  
Ending balance: loans acquired with deteriorated credit quality              
Other [Member]
         
Allowance for credit losses:          
Beginning balance     42,800 55,600  
Charge-offs            
Recoveries            
Provision     (200) (12,300)  
Ending balance 42,600 43,300 42,600 43,300  
Ending balance: individually evaluated for impairment              
Ending balance: collectively evaluated for impairment 42,600 43,300 42,600 43,300  
Ending balance: loans acquired with deteriorated credit quality              
Loans Receivable:          
Ending balance 3,900,689 4,183,808 3,900,689 4,183,808 4,111,464
Ending balance: individually evaluated for impairment    207,179    207,179  
Ending balance: collectively evaluated for impairment 3,900,689 3,976,629 3,900,689 3,976,629  
Ending balance: loans acquired with deteriorated credit quality