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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, 2015
Jun. 30, 2014
Jun. 30, 2015
Jun. 30, 2014
Dec. 31, 2014
Allowance for Loan Losses:          
Beginning Balance $ 2,970,996 $ 3,368,482 $ 2,956,264 $ 3,406,434 $ 3,406,434
Provision charged to expense 35,000 30,000 65,000 60,000 240,000
Losses charged off (111,940) (60,000) (145,834) (128,977) (704,388)
Recoveries 28,990 2,785 47,616 3,810 14,218
Ending balance 2,923,046 3,341,267 2,923,046 3,341,267 2,956,264
Ending balance: individually evaluated for impairment, ending balance 775,440 929,988 775,440 929,988 695,507
Ending balance: collectively evaluated for impairment, ending balance 2,147,606 2,411,279 2,147,606 2,411,279 2,260,757
Loans:          
Ending balance 187,793,445 177,246,850 187,793,445 177,246,850 187,684,292
Ending balance: individually evaluated for impairment, ending balance 3,755,698 2,804,790 3,755,698 2,804,790 3,959,047
Ending balance: collectively evaluated for impairment, ending balance 184,037,747 174,442,060 184,037,747 174,442,060 183,725,245
Real estate loans          
Loans:          
Ending balance 137,545,103   137,545,103   136,438,338
Real estate loans | 1-4 Family          
Allowance for Loan Losses:          
Beginning Balance 1,032,299 1,062,470 999,260 856,144 856,144
Provision charged to expense (15,895) (32,365) 16,844 173,661 241,875
Losses charged off (105,118) (30,000) (105,118) (30,000) (100,319)
Recoveries 19,447 660 19,747 960 1,560
Ending balance 930,733 1,000,765 930,733 1,000,765 999,260
Ending balance: individually evaluated for impairment, ending balance 192,916 151,622 192,916 151,622 183,196
Ending balance: collectively evaluated for impairment, ending balance 737,817 849,143 737,817 849,143 816,064
Loans:          
Ending balance 42,895,033 43,684,425 42,895,033 43,684,425 44,561,089
Ending balance: individually evaluated for impairment, ending balance 681,410 533,710 681,410 533,710 713,962
Ending balance: collectively evaluated for impairment, ending balance 42,213,623 43,150,715 42,213,623 43,150,715 43,847,127
Real estate loans | Commercial Real Estate          
Allowance for Loan Losses:          
Beginning Balance 799,534 714,561 855,463 745,760 745,760
Provision charged to expense $ 41,544 86,603 4,334 118,878 392,009
Losses charged off   (30,000) (27,464) (93,474) (287,474)
Recoveries $ 6,346 168 15,091 168 5,168
Ending balance 847,424 771,332 847,424 771,332 855,463
Ending balance: individually evaluated for impairment, ending balance 430,596 305,955 430,596 305,955 348,240
Ending balance: collectively evaluated for impairment, ending balance 416,828 465,377 416,828 465,377 507,223
Loans:          
Ending balance 39,843,156 37,004,558 39,843,156 37,004,558 40,474,855
Ending balance: individually evaluated for impairment, ending balance 1,569,830 1,457,895 1,569,830 1,457,895 1,690,251
Ending balance: collectively evaluated for impairment, ending balance 38,273,326 35,546,663 38,273,326 35,546,663 38,784,604
Real estate loans | Agricultural Real Estate          
Allowance for Loan Losses:          
Beginning Balance 212,051 178,854 195,546 175,028 175,028
Provision charged to expense $ 1,759 $ (3,151) $ 18,264 $ 675 $ 20,518
Losses charged off          
Recoveries          
Ending balance $ 213,810 $ 175,703 $ 213,810 $ 175,703 $ 195,546
Ending balance: individually evaluated for impairment, ending balance          
Ending balance: collectively evaluated for impairment, ending balance $ 213,810 $ 175,703 $ 213,810 $ 175,703 $ 195,546
Loans:          
Ending balance 43,624,784 35,266,843 43,624,784 35,266,843 40,119,130
Ending balance: individually evaluated for impairment, ending balance 862,765 126,323 862,765 126,323 1,009,889
Ending balance: collectively evaluated for impairment, ending balance 42,762,019 35,140,520 42,762,019 35,140,520 39,109,241
Real estate loans | Home Equity          
Allowance for Loan Losses:          
Beginning Balance 162,167 198,395 205,577 201,993 201,993
Provision charged to expense $ (4,591) $ (23,445) $ (57,014) $ (27,568) 5,887
Losses charged off         (5,403)
Recoveries $ 525 $ 525 $ 9,538 $ 1,050 3,100
Ending balance 158,101 $ 175,475 158,101 $ 175,475 205,577
Ending balance: individually evaluated for impairment, ending balance 9,982   9,982   9,982
Ending balance: collectively evaluated for impairment, ending balance 148,119 $ 175,475 148,119 $ 175,475 195,595
Loans:          
Ending balance 11,182,130 10,831,605 11,182,130 10,831,605 11,283,264
Ending balance: individually evaluated for impairment, ending balance 43,046 29,246 43,046 29,246 37,531
Ending balance: collectively evaluated for impairment, ending balance 11,139,084 10,802,359 11,139,084 10,802,359 11,245,733
Commercial          
Allowance for Loan Losses:          
Beginning Balance 401,231 834,930 421,809 1,034,189 1,034,189
Provision charged to expense $ (9,263) $ (96,626) $ (29,926) $ (295,885) (327,057)
Losses charged off         (285,411)
Recoveries $ 26 $ 32 $ 111 $ 32 88
Ending balance 391,994 738,336 391,994 738,336 421,809
Ending balance: individually evaluated for impairment, ending balance 141,946 460,722 141,946 460,722 154,089
Ending balance: collectively evaluated for impairment, ending balance 250,048 277,614 250,048 277,614 267,720
Loans:          
Ending balance 25,113,932 27,187,727 25,113,932 27,187,727 26,813,880
Ending balance: individually evaluated for impairment, ending balance 221,519 547,437 221,519 547,437 240,805
Ending balance: collectively evaluated for impairment, ending balance 24,892,413 26,640,290 24,892,413 26,640,290 26,573,075
Agricultural          
Allowance for Loan Losses:          
Beginning Balance 116,529 43,650 57,934 52,798 52,798
Provision charged to expense $ 8,533 $ 6,590 $ 67,128 $ (2,558) $ 5,136
Losses charged off          
Recoveries          
Ending balance $ 125,062 $ 50,240 $ 125,062 $ 50,240 $ 57,934
Ending balance: individually evaluated for impairment, ending balance          
Ending balance: collectively evaluated for impairment, ending balance $ 125,062 $ 50,240 $ 125,062 $ 50,240 $ 57,934
Loans:          
Ending balance 12,227,735 $ 10,047,982 12,227,735 $ 10,047,982 11,844,973
Ending balance: individually evaluated for impairment, ending balance 375,979   375,979   258,140
Ending balance: collectively evaluated for impairment, ending balance 11,851,756 $ 10,047,982 11,851,756 $ 10,047,982 11,586,833
Consumer          
Allowance for Loan Losses:          
Beginning Balance 159,703 199,926 167,319 184,848 184,848
Provision charged to expense 19,578 $ (16,481) 17,909 3,900 3,950
Losses charged off (6,822)   (13,252) (5,503) (25,781)
Recoveries 2,646 $ 1,400 3,129 1,600 4,302
Ending balance $ 175,105 184,845 $ 175,105 184,845 $ 167,319
Ending balance: individually evaluated for impairment, ending balance   11,689   11,689  
Ending balance: collectively evaluated for impairment, ending balance $ 175,105 173,156 $ 175,105 173,156 $ 167,319
Loans:          
Ending balance 12,906,675 13,223,710 12,906,675 13,223,710 12,587,101
Ending balance: individually evaluated for impairment, ending balance 1,149 110,179 1,149 110,179 8,469
Ending balance: collectively evaluated for impairment, ending balance 12,905,526 13,113,531 12,905,526 13,113,531 12,578,632
Unallocated          
Allowance for Loan Losses:          
Beginning Balance 87,482 135,696 53,356 155,674 155,674
Provision charged to expense $ (6,665) $ 108,875 $ 27,461 $ 88,897 $ (102,318)
Losses charged off          
Recoveries          
Ending balance $ 80,817 $ 244,571 $ 80,817 $ 244,571 $ 53,356
Ending balance: individually evaluated for impairment, ending balance          
Ending balance: collectively evaluated for impairment, ending balance $ 80,817 $ 244,571 $ 80,817 $ 244,571 $ 53,356
Loans:          
Ending balance          
Ending balance: individually evaluated for impairment, ending balance          
Ending balance: collectively evaluated for impairment, ending balance