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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 9 Months Ended 12 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Dec. 31, 2013
Allowance for Loan Losses:          
Beginning Balance $ 3,341,267 $ 3,472,536 $ 3,406,434 $ 3,339,464 $ 3,339,464
Provision charged to expense 30,000 10,000 90,000 40,000 170,000
Losses charged off (381,410) (225,111) (510,387) (277,297) (292,325)
Recoveries 1,607 7,071 5,417 162,329 189,295
Ending balance 2,991,464 3,264,496 2,991,464 3,264,496 3,406,434
Ending balance: individually evaluated for impairment, ending balance 680,521 829,236 680,521 829,236 882,423
Ending balance: collectively evaluated for impairment, ending balance 2,310,943 2,435,260 2,310,943 2,435,260 2,524,011
Loans:          
Ending balance 184,837,423 177,604,849 184,837,423 177,604,849 184,054,541
Ending balance: individually evaluated for impairment, ending balance 4,313,658 2,814,646 4,313,658 2,814,646 2,929,969
Ending balance: collectively evaluated for impairment, ending balance 180,523,765 174,790,203 180,523,765 174,790,203 181,124,572
1-4 Family
          
Allowance for Loan Losses:          
Beginning Balance 1,000,765 828,553 856,144 741,029 741,029
Provision charged to expense 70,451 135,415 244,112 207,468 261,492
Losses charged off (70,319) (162,447) (100,319) (162,447) (162,448)
Recoveries 300 300 1,260 15,771 16,071
Ending balance 1,001,197 801,821 1,001,197 801,821 856,144
Ending balance: individually evaluated for impairment, ending balance 193,882    193,882      
Ending balance: collectively evaluated for impairment, ending balance 807,315 801,821 807,315 801,821 856,144
Loans:          
Ending balance 44,314,136 41,973,440 44,314,136 41,973,440 44,286,657
Ending balance: individually evaluated for impairment, ending balance 732,567 512,974 732,567 512,974 563,524
Ending balance: collectively evaluated for impairment, ending balance 43,581,569 41,460,466 43,581,569 41,460,466 43,723,133
Commercial Real Estate
          
Allowance for Loan Losses:          
Beginning Balance 771,332 793,509 745,760 828,873 828,873
Provision charged to expense (15,227) (76,925) 103,651 (223,858) (218,949)
Losses charged off       (93,474)      
Recoveries       168 111,569 135,836
Ending balance 756,105 716,584 756,105 716,584 745,760
Ending balance: individually evaluated for impairment, ending balance 298,693 225,005 298,693 225,005 248,857
Ending balance: collectively evaluated for impairment, ending balance 457,412 491,579 457,412 491,579 496,903
Loans:          
Ending balance 37,558,015 34,049,170 37,558,015 34,049,170 38,920,692
Ending balance: individually evaluated for impairment, ending balance 1,574,826 1,261,003 1,574,826 1,261,003 1,531,078
Ending balance: collectively evaluated for impairment, ending balance 35,983,189 32,788,167 35,983,189 32,788,167 37,389,614
Agricultural Real Estate
          
Allowance for Loan Losses:          
Beginning Balance 175,703 185,386 175,028 149,568 149,568
Provision charged to expense 20,307 (383) 20,982 35,435 25,460
Losses charged off               
Recoveries               
Ending balance 196,010 185,003 196,010 185,003 175,028
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 196,010 185,003 196,010 185,003 175,028
Loans:          
Ending balance 40,401,858 37,303,424 40,401,858 37,303,424 35,005,662
Ending balance: individually evaluated for impairment, ending balance 1,199,949 302,816 1,199,949 302,816   
Ending balance: collectively evaluated for impairment, ending balance 39,201,909 37,000,608 39,201,909 37,000,608 35,005,662
Home Equity
          
Allowance for Loan Losses:          
Beginning Balance 175,475 216,571 201,993 328,996 328,996
Provision charged to expense 36,969 36,705 9,401 (89,270) (78,628)
Losses charged off (5,403) (48,383) (5,403) (48,383) (63,410)
Recoveries 525 960 1,575 14,510 15,035
Ending balance 207,566 205,853 207,566 205,853 201,993
Ending balance: individually evaluated for impairment, ending balance 10,000    10,000      
Ending balance: collectively evaluated for impairment, ending balance 197,566 205,853 197,566 205,853 201,993
Loans:          
Ending balance 11,599,732 12,039,266 11,599,732 12,039,266 11,729,112
Ending balance: individually evaluated for impairment, ending balance 41,340 56,700 41,340 56,700 71,548
Ending balance: collectively evaluated for impairment, ending balance 11,558,392 11,982,566 11,558,392 11,982,566 11,657,564
Commercial
          
Allowance for Loan Losses:          
Beginning Balance 738,336 978,915 1,034,189 934,251 934,251
Provision charged to expense (29,166) (30,441) (325,050) 6,882 92,597
Losses charged off (285,410)    (285,410)      
Recoveries       31 7,341 7,341
Ending balance 423,760 948,474 423,760 948,474 1,034,189
Ending balance: individually evaluated for impairment, ending balance 165,446 604,231 165,446 604,231 622,730
Ending balance: collectively evaluated for impairment, ending balance 258,314 344,243 258,314 344,243 411,459
Loans:          
Ending balance 25,860,867 25,615,485 25,860,867 25,615,485 29,946,928
Ending balance: individually evaluated for impairment, ending balance 252,161 675,626 252,161 675,626 662,730
Ending balance: collectively evaluated for impairment, ending balance 25,608,706 24,939,859 25,608,706 24,939,859 29,284,198
Agricultural
          
Allowance for Loan Losses:          
Beginning Balance 50,240 53,383 52,798 43,930 43,930
Provision charged to expense 7,990 7,719 5,432 17,172 8,868
Losses charged off               
Recoveries               
Ending balance 58,230 61,102 58,230 61,102 52,798
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 58,230 61,102 58,230 61,102 52,798
Loans:          
Ending balance 12,066,418 12,220,491 12,066,418 12,220,491 10,559,593
Ending balance: individually evaluated for impairment, ending balance 420,382    420,382      
Ending balance: collectively evaluated for impairment, ending balance 11,646,036 12,220,491 11,646,036 12,220,491 10,559,593
Consumer
          
Allowance for Loan Losses:          
Beginning Balance 184,845 161,133 184,848 151,474 151,474
Provision charged to expense 33,016 21,756 36,915 76,274 84,829
Losses charged off (20,278) (14,281) (25,781) (66,467) (66,467)
Recoveries 782 5,811 2,383 13,138 15,012
Ending balance 198,365 174,419 198,365 174,419 184,848
Ending balance: individually evaluated for impairment, ending balance 12,500    12,500    10,836
Ending balance: collectively evaluated for impairment, ending balance 185,865 174,419 185,865 174,419 174,012
Loans:          
Ending balance 13,036,397 14,403,573 13,036,397 14,403,573 13,605,897
Ending balance: individually evaluated for impairment, ending balance 92,433 5,527 92,433 5,527 101,089
Ending balance: collectively evaluated for impairment, ending balance 12,943,964 14,398,046 12,943,964 14,398,046 13,504,808
Unallocated
          
Allowance for Loan Losses:          
Beginning Balance 244,571 255,086 155,674 161,343 161,343
Provision charged to expense (94,340) (83,846) (5,443) 9,897 (5,669)
Losses charged off               
Recoveries               
Ending balance 150,231 171,240 150,231 171,240 155,674
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance 150,231 171,240 150,231 171,240 155,674
Loans:          
Ending balance               
Ending balance: individually evaluated for impairment, ending balance               
Ending balance: collectively evaluated for impairment, ending balance