LOAN PORTFOLIO COMPOSITION - Credit Risk Profile of Loan Portfolio based on Rating Category and Payment Activity (Details 2) - USD ($)	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	$ 188,363,586	$ 195,988,766	$ 192,451,722
Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	180,597,892	187,187,317
Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	3,230,388	3,781,152
Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	4,535,306	5,020,297
Real estate loans
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	136,732,246	140,691,759
Real estate loans | 1-4 Family
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	46,125,444	47,395,344	46,136,293
Real estate loans | 1-4 Family | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	43,187,304	44,120,334
Real estate loans | 1-4 Family | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	1,175,925	1,323,266
Real estate loans | 1-4 Family | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	1,762,215	1,951,744
Real estate loans | Commercial Real Estate
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	41,504,664	40,381,680	42,832,513
Real estate loans | Commercial Real Estate | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	39,207,423	37,628,385
Real estate loans | Commercial Real Estate | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	445,712	454,194
Real estate loans | Commercial Real Estate | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	1,851,529	2,299,101
Real estate loans | Agricultural Real Estate
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	37,674,941	41,223,190	42,704,641
Real estate loans | Agricultural Real Estate | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	37,674,941	40,383,644
Real estate loans | Agricultural Real Estate | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross		839,546
Real estate loans | Agricultural Real Estate | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross
Real estate loans | Home equity
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	11,427,197	11,691,545	11,580,161
Real estate loans | Home equity | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	10,526,785	11,324,889
Real estate loans | Home equity | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	634,984	68,044
Real estate loans | Home equity | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	265,428	298,612
Commercial
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	23,256,734	25,453,058	22,496,792
Commercial | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	22,738,951	25,117,982
Commercial | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	46,715	51,196
Commercial | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	471,068	283,880
Agricultural
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	13,833,991	16,102,856	13,322,205
Agricultural | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	12,922,314	15,110,606
Agricultural | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	911,677	992,250
Agricultural | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross
Consumer loans
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	14,540,615	13,741,093	$ 13,379,117
Consumer loans | Pass
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	14,340,174	13,501,477
Consumer loans | Special Mention
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	15,375	52,656
Consumer loans | Substandard
Accounts Notes And Loans Receivable [Line Items]
Loans receivable gross	$ 185,066	$ 186,960