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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, 2015
Sep. 30, 2014
Sep. 30, 2015
Sep. 30, 2014
Dec. 31, 2014
Allowance for Loan Losses:          
Beginning Balance $ 2,923,046 $ 3,341,267 $ 2,956,264 $ 3,406,434 $ 3,406,434
Provision charged to expense 45,000 30,000 110,000 90,000 $ (102,318)
Losses charged off (74,737) (381,410) (220,571) (510,387)
Recoveries 24,279 1,607 71,895 5,417
Ending balance 2,917,588 2,991,464 2,917,588 2,991,464 $ 2,956,264
Ending balance: individually evaluated for impairment, ending balance 743,561 680,521 743,561 680,521 695,507
Ending balance: collectively evaluated for impairment, ending balance 2,174,027 2,310,943 2,174,027 2,310,943 2,260,757
Loans:          
Ending balance 192,451,722 184,837,423 192,451,722 184,837,423 187,684,292
Ending balance: individually evaluated for impairment, ending balance 3,814,125 4,313,658 3,814,125 4,313,658 3,959,047
Ending balance: collectively evaluated for impairment, ending balance 188,637,597 180,523,765 188,637,597 180,523,765 183,725,245
Real estate loans          
Loans:          
Ending balance 143,253,608   143,253,608   136,438,338
Real estate loans | 1-4 Family          
Allowance for Loan Losses:          
Beginning Balance 930,733 1,000,765 999,260 856,144 856,144
Provision charged to expense (22,183) 70,451 (5,339) 244,112 241,875
Losses charged off (56,149) (70,319) (161,267) (100,319) (100,319)
Recoveries 20,075 300 39,822 1,260 1,560
Ending balance 872,476 1,001,197 872,476 1,001,197 999,260
Ending balance: individually evaluated for impairment, ending balance 179,667 193,882 179,667 193,882 183,196
Ending balance: collectively evaluated for impairment, ending balance 692,809 807,315 692,809 807,315 816,064
Loans:          
Ending balance 46,136,293 44,314,136 46,136,293 44,314,136 44,561,089
Ending balance: individually evaluated for impairment, ending balance 664,602 732,567 664,602 732,567 713,962
Ending balance: collectively evaluated for impairment, ending balance 45,471,691 43,581,569 45,471,691 43,581,569 43,847,127
Real estate loans | Commercial Real Estate          
Allowance for Loan Losses:          
Beginning Balance 847,424 771,332 855,463 745,760 745,760
Provision charged to expense $ 84,756 $ (15,227) 89,090 103,651 392,009
Losses charged off (27,464) (93,474) (287,474)
Recoveries $ 1,441 16,532 168 5,168
Ending balance 933,621 $ 756,105 933,621 756,105 855,463
Ending balance: individually evaluated for impairment, ending balance 415,306 298,693 415,306 298,693 348,240
Ending balance: collectively evaluated for impairment, ending balance 518,315 457,412 518,315 457,412 507,223
Loans:          
Ending balance 42,832,513 37,558,015 42,832,513 37,558,015 40,474,855
Ending balance: individually evaluated for impairment, ending balance 1,606,230 1,574,826 1,606,230 1,574,826 1,690,251
Ending balance: collectively evaluated for impairment, ending balance 41,226,283 35,983,189 41,226,283 35,983,189 38,784,604
Real estate loans | Agricultural Real Estate          
Allowance for Loan Losses:          
Beginning Balance 213,810 175,703 195,546 175,028 175,028
Provision charged to expense $ (4,601) $ 20,307 $ 13,663 $ 20,982 $ 20,518
Losses charged off
Recoveries
Ending balance $ 209,209 $ 196,010 $ 209,209 $ 196,010 $ 195,546
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance $ 209,209 $ 196,010 $ 209,209 $ 196,010 $ 195,546
Loans:          
Ending balance 42,704,641 40,401,858 42,704,641 40,401,858 40,119,130
Ending balance: individually evaluated for impairment, ending balance 862,765 1,199,949 862,765 1,199,949 1,009,889
Ending balance: collectively evaluated for impairment, ending balance 41,841,876 39,201,909 41,841,876 39,201,909 39,109,241
Real estate loans | Home Equity          
Allowance for Loan Losses:          
Beginning Balance 158,101 175,475 205,577 201,993 201,993
Provision charged to expense 925 36,969 (56,089) 9,401 5,887
Losses charged off (5,707) (5,403) (5,707) (5,403) (5,403)
Recoveries 525 525 10,063 1,575 3,100
Ending balance 153,844 207,566 153,844 207,566 205,577
Ending balance: individually evaluated for impairment, ending balance 9,982 10,000 9,982 10,000 9,982
Ending balance: collectively evaluated for impairment, ending balance 143,862 197,566 143,862 197,566 195,595
Loans:          
Ending balance 11,580,161 11,599,732 11,580,161 11,599,732 11,283,264
Ending balance: individually evaluated for impairment, ending balance 56,589 41,340 56,589 41,340 37,531
Ending balance: collectively evaluated for impairment, ending balance 11,523,572 11,558,392 11,523,572 11,558,392 11,245,733
Commercial          
Allowance for Loan Losses:          
Beginning Balance 391,994 738,336 421,809 1,034,189 1,034,189
Provision charged to expense $ (22,387) (29,166) $ (52,313) (325,050) (327,057)
Losses charged off $ (285,410) (285,410) (285,411)
Recoveries $ 111 31 88
Ending balance $ 369,607 $ 423,760 369,607 423,760 421,809
Ending balance: individually evaluated for impairment, ending balance 138,606 165,446 138,606 165,446 154,089
Ending balance: collectively evaluated for impairment, ending balance 231,001 258,314 231,001 258,314 267,720
Loans:          
Ending balance 22,496,792 25,860,867 22,496,792 25,860,867 26,813,880
Ending balance: individually evaluated for impairment, ending balance 211,169 252,161 211,169 252,161 240,805
Ending balance: collectively evaluated for impairment, ending balance 22,285,623 25,608,706 22,285,623 25,608,706 26,573,075
Agricultural          
Allowance for Loan Losses:          
Beginning Balance 125,062 50,240 57,934 52,798 52,798
Provision charged to expense $ 5,474 $ 7,990 $ 72,602 $ 5,432 $ 5,136
Losses charged off
Recoveries
Ending balance $ 130,536 $ 58,230 $ 130,536 $ 58,230 $ 57,934
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance $ 130,536 $ 58,230 $ 130,536 $ 58,230 $ 57,934
Loans:          
Ending balance 13,322,205 12,066,418 13,322,205 12,066,418 11,844,973
Ending balance: individually evaluated for impairment, ending balance 411,979 420,382 411,979 420,382 258,140
Ending balance: collectively evaluated for impairment, ending balance 12,910,226 11,646,036 12,910,226 11,646,036 11,586,833
Consumer          
Allowance for Loan Losses:          
Beginning Balance 175,105 184,845 167,319 184,848 184,848
Provision charged to expense 12,641 33,016 30,550 36,915 3,950
Losses charged off (12,881) (20,278) (26,133) (25,781) (25,781)
Recoveries 2,238 782 5,367 2,383 4,302
Ending balance $ 177,103 198,365 $ 177,103 198,365 $ 167,319
Ending balance: individually evaluated for impairment, ending balance 12,500 12,500
Ending balance: collectively evaluated for impairment, ending balance $ 177,103 185,865 $ 177,103 185,865 $ 167,319
Loans:          
Ending balance 13,379,117 13,036,397 13,379,117 13,036,397 12,587,101
Ending balance: individually evaluated for impairment, ending balance 791 92,433 791 92,433 8,469
Ending balance: collectively evaluated for impairment, ending balance 13,378,326 12,943,964 13,378,326 12,943,964 12,578,632
Unallocated          
Allowance for Loan Losses:          
Beginning Balance 80,817 244,571 53,356 155,674 155,674
Provision charged to expense $ (9,625) $ (94,340) $ 17,836 $ (5,443) 240,000
Losses charged off (704,388)
Recoveries 14,218
Ending balance $ 71,192 $ 150,231 $ 71,192 $ 150,231 $ 53,356
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance $ 71,192 $ 150,231 $ 71,192 $ 150,231 $ 53,356
Loans:          
Ending balance
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance