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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 6 Months Ended 12 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Dec. 31, 2013
Allowance for Loan Losses:          
Beginning Balance $ 3,368,482 $ 3,445,969 $ 3,406,434 $ 3,339,464 $ 3,339,464
Provision charged to expense 30,000    60,000 30,000 170,000
Losses charged off (60,000) (6,427) (128,977) (52,186) (292,325)
Recoveries 2,785 32,994 3,810 155,258 189,295
Ending balance 3,341,267 3,472,536 3,341,267 3,472,536 3,406,434
Ending balance: individually evaluated for impairment, ending balance 929,988 880,441 929,988 880,441 882,423
Ending balance: collectively evaluated for impairment, ending balance 2,411,279 2,592,095 2,411,279 2,592,095 2,524,011
Loans:          
Ending balance 177,246,850 172,329,163 177,246,850 172,329,163 184,054,541
Ending balance: individually evaluated for impairment, ending balance 2,804,790 2,548,193 2,804,790 2,548,193 2,929,969
Ending balance: collectively evaluated for impairment, ending balance 174,442,060 169,780,970 174,442,060 169,780,970 181,124,572
1-4 Family
         
Allowance for Loan Losses:          
Beginning Balance 1,062,470 779,243 856,144 741,029 741,029
Provision charged to expense (32,365) 48,470 173,661 72,053 261,492
Losses charged off (30,000)    (30,000)    (162,448)
Recoveries 660 840 960 15,471 16,071
Ending balance 1,000,765 828,553 1,000,765 828,553 856,144
Ending balance: individually evaluated for impairment, ending balance 151,622    151,622      
Ending balance: collectively evaluated for impairment, ending balance 849,143 828,553 849,143 828,553 856,144
Loans:          
Ending balance 43,684,425 41,156,553 43,684,425 41,156,553 44,286,657
Ending balance: individually evaluated for impairment, ending balance 533,710 420,195 533,710 420,195 563,524
Ending balance: collectively evaluated for impairment, ending balance 43,150,715 40,736,358 43,150,715 40,736,358 43,723,133
Commercial Real Estate
         
Allowance for Loan Losses:          
Beginning Balance 714,561 837,443 745,760 828,873 828,873
Provision charged to expense 86,603 (67,621) 118,878 (146,933) (218,949)
Losses charged off (30,000)    (93,474)      
Recoveries 168 23,687 168 111,569 135,836
Ending balance 771,332 793,509 771,332 793,509 745,760
Ending balance: individually evaluated for impairment, ending balance 305,955 231,740 305,955 231,740 248,857
Ending balance: collectively evaluated for impairment, ending balance 465,377 561,769 465,377 561,769 496,903
Loans:          
Ending balance 37,004,558 33,004,015 37,004,558 33,004,015 38,920,692
Ending balance: individually evaluated for impairment, ending balance 1,457,895 1,366,682 1,457,895 1,366,682 1,531,078
Ending balance: collectively evaluated for impairment, ending balance 35,546,663 31,637,333 35,546,663 31,637,333 37,389,614
Agricultural Real Estate
         
Allowance for Loan Losses:          
Beginning Balance 178,854 183,780 175,028 149,568 149,568
Provision charged to expense (3,151) 1,606 675 35,818 25,460
Losses charged off               
Recoveries               
Ending balance 175,703 185,386 175,703 185,386 175,028
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 175,703 185,386 175,703 185,386 175,028
Loans:          
Ending balance 35,266,843 37,077,179 35,266,843 37,077,179 35,005,662
Ending balance: individually evaluated for impairment, ending balance 126,323    126,323      
Ending balance: collectively evaluated for impairment, ending balance 35,140,520 37,077,179 35,140,520 37,077,179 35,005,662
Home Equity
         
Allowance for Loan Losses:          
Beginning Balance 198,395 227,620 201,993 328,996 328,996
Provision charged to expense (23,445) (11,574) (27,568) (125,975) (78,628)
Losses charged off             (63,410)
Recoveries 525 525 1,050 13,550 15,035
Ending balance 175,475 216,571 175,475 216,571 201,993
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 175,475 216,571 175,475 216,571 201,993
Loans:          
Ending balance 10,831,605 11,652,179 10,831,605 11,652,179 11,729,112
Ending balance: individually evaluated for impairment, ending balance 29,246 64,765 29,246 64,765 71,548
Ending balance: collectively evaluated for impairment, ending balance 10,802,359 11,587,414 10,802,359 11,587,414 11,657,564
Commercial
         
Allowance for Loan Losses:          
Beginning Balance 834,930 959,663 1,034,189 934,251 934,251
Provision charged to expense (96,626) 11,911 (295,885) 37,323 92,597
Losses charged off               
Recoveries 32 7,341 32 7,341 7,341
Ending balance 738,336 978,915 738,336 978,915 1,034,189
Ending balance: individually evaluated for impairment, ending balance 460,722 648,701 460,722 648,701 622,730
Ending balance: collectively evaluated for impairment, ending balance 277,614 330,214 277,614 330,214 411,459
Loans:          
Ending balance 27,187,727 24,400,611 27,187,727 24,400,611 29,946,928
Ending balance: individually evaluated for impairment, ending balance 547,437 690,046 547,437 690,046 662,730
Ending balance: collectively evaluated for impairment, ending balance 26,640,290 23,710,565 26,640,290 23,710,565 29,284,198
Agricultural
         
Allowance for Loan Losses:          
Beginning Balance 43,650 44,570 52,798 43,930 43,930
Provision charged to expense 6,590 8,813 (2,558) 9,453 8,868
Losses charged off               
Recoveries               
Ending balance 50,240 53,383 50,240 53,383 52,798
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 50,240 53,383 50,240 53,383 52,798
Loans:          
Ending balance 10,047,982 10,676,640 10,047,982 10,676,640 10,559,593
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 10,047,982 10,676,640 10,047,982 10,676,640 10,559,593
Consumer
         
Allowance for Loan Losses:          
Beginning Balance 199,926 173,674 184,848 151,474 151,474
Provision charged to expense (16,481) (6,715) 3,900 54,518 84,829
Losses charged off    (6,427) (5,503) (52,186) (66,467)
Recoveries 1,400 601 1,600 7,327 15,012
Ending balance 184,845 161,133 184,845 161,133 184,848
Ending balance: individually evaluated for impairment, ending balance 11,689    11,689    10,836
Ending balance: collectively evaluated for impairment, ending balance 173,156 161,133 173,156 161,133 174,012
Loans:          
Ending balance 13,223,710 14,361,986 13,223,710 14,361,986 13,605,897
Ending balance: individually evaluated for impairment, ending balance 110,179 6,505 110,179 6,505 101,089
Ending balance: collectively evaluated for impairment, ending balance 13,113,531 14,355,481 13,113,531 14,355,481 13,504,808
Unallocated
         
Allowance for Loan Losses:          
Beginning Balance 135,696 239,976 155,674 161,343 161,343
Provision charged to expense 108,875 15,110 88,897 93,743 (5,669)
Losses charged off               
Recoveries               
Ending balance 244,571 255,086 244,571 255,086 155,674
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 244,571 255,086 244,571 255,086 155,674
Loans:          
Ending balance               
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance