ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Other Comprehensive Income Components and Related Taxes (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net-of-tax amount	$ (552,194)	$ (1,386,964)
Unrealized gains (losses) on available-for-sale securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized gain (loss) on securities available-for-sale	(836,658)	(2,101,461)
Tax effect	284,464	714,497
Net-of-tax amount	$ (552,194)	$ (1,386,964)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details