LOAN PORTFOLIO COMPOSITION - Balance in Allowances for Loan Losses and Recorded Investment in Loans Based on Portfolio Segment and Impairment Method (Details 1) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Allowance for Loan Losses:
Beginning Balance	$ 2,958,565	$ 2,923,046	$ 2,919,594	$ 2,956,264	$ 2,956,264
Provision charged to expense	30,000	45,000	90,000	110,000	140,000
Losses charged off	(16,405)	(74,737)	(55,183)	(220,571)	(293,829)
Recoveries	12,437	24,279	30,186	71,895	117,159
Ending balance	2,984,597	2,917,588	2,984,597	2,917,588	2,919,594
Ending balance: individually evaluated for impairment, ending balance	869,142	743,561	869,142	743,561	800,664
Ending balance: collectively evaluated for impairment, ending balance	2,115,455	2,174,027	2,115,455	2,174,027	2,118,930
Loans:
Ending balance	188,363,586	192,451,722	188,363,586	192,451,722	195,988,766
Ending balance: individually evaluated for impairment, ending balance	2,109,000	3,814,125	2,109,000	3,814,125	3,840,156
Ending balance: collectively evaluated for impairment, ending balance	186,254,586	188,637,597	186,254,586	188,637,597	192,148,610
Real estate loans
Loans:
Ending balance	136,732,246		136,732,246		140,691,759
Real estate loans | 1-4 Family
Allowance for Loan Losses:
Beginning Balance	836,512	930,733	829,604	999,260	999,260
Provision charged to expense	20,848	(22,183)	45,349	(5,339)	(10,386)
Losses charged off	(7,803)	(56,149)	(34,682)	(161,267)	(199,392)
Recoveries	5,340	20,075	14,626	39,822	40,122
Ending balance	854,897	872,476	854,897	872,476	829,604
Ending balance: individually evaluated for impairment, ending balance	257,165	179,667	257,165	179,667	176,079
Ending balance: collectively evaluated for impairment, ending balance	597,732	692,809	597,732	692,809	653,525
Loans:
Ending balance	46,125,444	46,136,293	46,125,444	46,136,293	47,395,344
Ending balance: individually evaluated for impairment, ending balance	626,578	664,602	626,578	664,602	658,734
Ending balance: collectively evaluated for impairment, ending balance	45,498,866	45,471,691	45,498,866	45,471,691	46,736,610
Real estate loans | Commercial Real Estate
Allowance for Loan Losses:
Beginning Balance	913,730	847,424	917,526	855,463	855,463
Provision charged to expense	(25,754)	84,756	(32,550)	89,090	29,238
Losses charged off				(27,464)	(27,464)
Recoveries	5,808	1,441	8,808	16,532	60,289
Ending balance	893,784	933,621	893,784	933,621	917,526
Ending balance: individually evaluated for impairment, ending balance	503,492	415,306	503,492	415,306	487,205
Ending balance: collectively evaluated for impairment, ending balance	390,292	518,315	390,292	518,315	430,321
Loans:
Ending balance	41,504,664	42,832,513	41,504,664	42,832,513	40,381,680
Ending balance: individually evaluated for impairment, ending balance	1,177,278	1,606,230	1,177,278	1,606,230	1,598,530
Ending balance: collectively evaluated for impairment, ending balance	40,327,386	41,226,283	40,327,386	41,226,283	38,783,150
Real estate loans | Agricultural Real Estate
Allowance for Loan Losses:
Beginning Balance	205,633	213,810	201,918	195,546	195,546
Provision charged to expense	(17,258)	(4,601)	(13,543)	13,663	6,372
Losses charged off
Recoveries
Ending balance	188,375	209,209	188,375	209,209	201,918
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance	188,375	209,209	188,375	209,209	201,918
Loans:
Ending balance	37,674,941	42,704,641	37,674,941	42,704,641	41,223,190
Ending balance: individually evaluated for impairment, ending balance		862,765		862,765	839,546
Ending balance: collectively evaluated for impairment, ending balance	37,674,941	41,841,876	37,674,941	41,841,876	40,383,644
Real estate loans | Home equity
Allowance for Loan Losses:
Beginning Balance	197,901	158,101	149,253	205,577	205,577
Provision charged to expense	2,785	925	50,383	(56,089)	(53,188)
Losses charged off		(5,707)		(5,707)	(13,724)
Recoveries	525	525	1,575	10,063	10,588
Ending balance	201,211	153,844	201,211	153,844	149,253
Ending balance: individually evaluated for impairment, ending balance		9,982		9,982	9,922
Ending balance: collectively evaluated for impairment, ending balance	201,211	143,862	201,211	143,862	139,331
Loans:
Ending balance	11,427,197	11,580,161	11,427,197	11,580,161	11,691,545
Ending balance: individually evaluated for impairment, ending balance	56,409	56,589	56,409	56,589	58,340
Ending balance: collectively evaluated for impairment, ending balance	11,370,788	11,523,572	11,370,788	11,523,572	11,633,205
Commercial
Allowance for Loan Losses:
Beginning Balance	372,287	391,994	386,620	421,809	421,809
Provision charged to expense	(1,514)	(22,387)	(15,963)	(52,313)	(35,327)
Losses charged off
Recoveries			116	111	138
Ending balance	370,773	369,607	370,773	369,607	386,620
Ending balance: individually evaluated for impairment, ending balance	108,485	138,606	108,485	138,606	127,458
Ending balance: collectively evaluated for impairment, ending balance	262,288	231,001	262,288	231,001	259,162
Loans:
Ending balance	23,256,734	22,496,792	23,256,734	22,496,792	25,453,058
Ending balance: individually evaluated for impairment, ending balance	248,735	211,169	248,735	211,169	277,628
Ending balance: collectively evaluated for impairment, ending balance	23,007,999	22,285,623	23,007,999	22,285,623	25,175,430
Agricultural
Allowance for Loan Losses:
Beginning Balance	162,663	125,062	163,346	57,934	57,934
Provision charged to expense	33,389	5,474	32,706	72,602	105,412
Losses charged off
Recoveries
Ending balance	196,052	130,536	196,052	130,536	163,346
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance	196,052	130,536	196,052	130,536	163,346
Loans:
Ending balance	13,833,991	13,322,205	13,833,991	13,322,205	16,102,856
Ending balance: individually evaluated for impairment, ending balance		411,979		411,979	406,950
Ending balance: collectively evaluated for impairment, ending balance	13,833,991	12,910,226	13,833,991	12,910,226	15,695,906
Consumer
Allowance for Loan Losses:
Beginning Balance	172,430	175,105	169,381	167,319	167,319
Provision charged to expense	14,870	12,641	25,521	30,550	49,289
Losses charged off	(8,602)	(12,881)	(20,501)	(26,133)	(53,249)
Recoveries	764	2,238	5,061	5,367	6,022
Ending balance	179,462	177,103	179,462	177,103	169,381
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance	179,462	177,103	179,462	177,103	169,381
Loans:
Ending balance	14,540,615	13,379,117	14,540,615	13,379,117	13,741,093
Ending balance: individually evaluated for impairment, ending balance		791		791	428
Ending balance: collectively evaluated for impairment, ending balance	14,540,615	13,378,326	14,540,615	13,378,326	13,740,665
Unallocated
Allowance for Loan Losses:
Beginning Balance	97,409	80,817	101,946	53,356	53,356
Provision charged to expense	2,634	(9,625)	(1,903)	17,836	48,590
Losses charged off
Recoveries
Ending balance	100,043	71,192	100,043	71,192	101,946
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance	100,043	71,192	100,043	71,192	101,946
Loans:
Ending balance
Ending balance: individually evaluated for impairment, ending balance
Ending balance: collectively evaluated for impairment, ending balance