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LOAN PORTFOLIO COMPOSITION - Balance in Allowances for Loan Losses and Recorded Investment in Loans Based on Portfolio Segment and Impairment Method (Details 1) (Loans Receivable, USD $)
3 Months Ended 12 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Dec. 31, 2013
Allowance for Loan Losses:      
Beginning Balance $ 3,406,434 $ 3,339,464 $ 3,339,464
Provision charged to expense 30,000 30,000 170,000
Losses charged off (68,977) (45,759) (292,325)
Recoveries 1,025 122,264 189,295
Ending balance 3,368,482 3,445,969 3,406,434
Ending balance: individually evaluated for impairment, ending balance 933,166 857,875 882,423
Ending balance: collectively evaluated for impairment, ending balance 2,435,316 2,588,094 2,524,011
Loans:      
Ending balance 181,021,382 171,640,232 184,054,541
Ending balance: individually evaluated for impairment, ending balance 3,549,951 2,494,173 2,929,969
Ending balance: collectively evaluated for impairment, ending balance 177,471,431 169,146,059 181,124,572
1-4 Family
     
Allowance for Loan Losses:      
Beginning Balance 856,144 741,029 741,029
Provision charged to expense 206,026 23,583 261,492
Losses charged off (63,474)    (162,448)
Recoveries 300 14,631 16,071
Ending balance 998,996 779,243 856,144
Ending balance: individually evaluated for impairment, ending balance 126,104      
Ending balance: collectively evaluated for impairment, ending balance 872,892 779,243 856,144
Loans:      
Ending balance 43,246,083 40,465,539 44,286,657
Ending balance: individually evaluated for impairment, ending balance 549,565 338,494 563,524
Ending balance: collectively evaluated for impairment, ending balance 42,696,518 40,127,045 43,723,133
Commercial Real Estate
     
Allowance for Loan Losses:      
Beginning Balance 745,760 828,873 828,873
Provision charged to expense 32,275 (79,312) (218,949)
Losses charged off         
Recoveries    87,882 135,836
Ending balance 778,035 837,443 745,760
Ending balance: individually evaluated for impairment, ending balance 257,427 248,808 248,857
Ending balance: collectively evaluated for impairment, ending balance 520,608 588,635 496,903
Loans:      
Ending balance 38,778,453 33,479,415 38,920,692
Ending balance: individually evaluated for impairment, ending balance 1,863,091 1,390,864 1,531,078
Ending balance: collectively evaluated for impairment, ending balance 36,915,362 32,088,551 37,389,614
Agricultural Real Estate
     
Allowance for Loan Losses:      
Beginning Balance 175,028 149,568 149,568
Provision charged to expense 3,826 34,212 25,460
Losses charged off         
Recoveries         
Ending balance 178,854 183,780 175,028
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance 178,854 183,780 175,028
Loans:      
Ending balance 35,897,025 36,756,071 35,005,662
Ending balance: individually evaluated for impairment, ending balance 126,323      
Ending balance: collectively evaluated for impairment, ending balance 35,770,702 36,756,071 35,005,662
Home Equity
     
Allowance for Loan Losses:      
Beginning Balance 201,993 328,996 328,996
Provision charged to expense (4,123) (114,401) (78,628)
Losses charged off       (63,410)
Recoveries 525 13,025 15,035
Ending balance 198,395 227,620 201,993
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance 198,395 227,620 201,993
Loans:      
Ending balance 11,241,048 11,844,071 11,729,112
Ending balance: individually evaluated for impairment, ending balance 26,924 49,809 71,548
Ending balance: collectively evaluated for impairment, ending balance 11,214,124 11,794,262 11,657,564
Commercial
     
Allowance for Loan Losses:      
Beginning Balance 1,034,189 934,251 934,251
Provision charged to expense (199,259) 25,412 92,597
Losses charged off         
Recoveries       7,341
Ending balance 834,930 959,663 1,034,189
Ending balance: individually evaluated for impairment, ending balance 537,946 609,067 622,730
Ending balance: collectively evaluated for impairment, ending balance 296,984 350,596 411,459
Loans:      
Ending balance 29,435,402 25,701,469 29,946,928
Ending balance: individually evaluated for impairment, ending balance 873,113 707,539 662,730
Ending balance: collectively evaluated for impairment, ending balance 28,562,289 24,993,930 29,284,198
Agricultural
     
Allowance for Loan Losses:      
Beginning Balance 52,798 43,930 43,930
Provision charged to expense (9,148) 640 8,868
Losses charged off         
Recoveries         
Ending balance 43,650 44,570 52,798
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance 43,650 44,570 52,798
Loans:      
Ending balance 8,730,075 8,914,015 10,559,593
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance 8,730,075 8,914,015 10,559,593
Consumer
     
Allowance for Loan Losses:      
Beginning Balance 184,848 151,474 151,474
Provision charged to expense 20,381 61,233 84,829
Losses charged off (5,503) (45,759) (66,467)
Recoveries 200 6,726 15,012
Ending balance 199,926 173,674 184,848
Ending balance: individually evaluated for impairment, ending balance 11,689    10,836
Ending balance: collectively evaluated for impairment, ending balance 188,237 173,674 174,012
Loans:      
Ending balance 13,693,296 14,479,652 13,605,897
Ending balance: individually evaluated for impairment, ending balance 110,935 7,467 101,089
Ending balance: collectively evaluated for impairment, ending balance 13,582,361 14,472,185 13,504,808
Unallocated
     
Allowance for Loan Losses:      
Beginning Balance 155,674 161,343 161,343
Provision charged to expense (19,978) 78,633 (5,669)
Losses charged off         
Recoveries         
Ending balance 135,696 239,976 155,674
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance 135,696 239,976 155,674
Loans:      
Ending balance         
Ending balance: individually evaluated for impairment, ending balance         
Ending balance: collectively evaluated for impairment, ending balance