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AVAILABLE-FOR-SALE SECURITIES (Details 7) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2016
Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]    
Designated credit reserve, Beginning Balance $ (8,891,565)  
Designated credit reserve, Beginning Balance [1] (8,891,565)  
Designated credit reserve, Acquisitions 0  
Designated credit reserve, Dispositions 2,904,601  
Designated credit reserve, Accretion of net discount 0  
Designated credit reserve, Realized gain on paydowns 0  
Designated credit reserve, Realized credit losses 1,378,796  
Designated credit reserve, Addition to credit reserves (20,994)  
Designated credit reserve, Release of credit reserves 0  
Designated credit reserve, Ending balance [1] (4,629,162) $ (8,891,565)
Unamortized net discount, Beginning balance (57,280,275)  
Unamortized net discount, Beginning balance (57,280,275)  
Unamortized net discount, Acquisitions 0  
Unamortized net discount, Dispositions 10,573,134  
Unamortized net discount, Accretion of net discount 1,865,398  
Unamortized net discount, Realized gain on paydowns 79,149  
Unamortized net discount, Realized credit losses 0  
Unamortized net discount, Addition to credit reserves 20,994  
Unamortized net discount, Realized credit losses 0  
Unamortized net discount, Ending balance (44,741,600) (57,280,275)
Beginning Balance, Total (66,171,840)  
Acquisitions, Total 0  
Dispositions, Total 13,477,735  
Accretion of net discount, Total 1,865,398  
Realized gain on paydowns, Total 79,149  
Realized credit losses, Total 1,378,796  
Addition to credit reserves Total 0  
Release of credit reserves, Total 0  
Ending balance, Total (49,370,762)  
Previous Accounting Guidance [Member]    
Schedule of Available-for-sale Securities [Line Items]    
Designated credit reserve, Beginning Balance   (12,697,796)
Designated credit reserve, Cumulative-effect adjustment for Linked Transactions   (36,627,321)
Designated credit reserve, Beginning Balance (8,891,565) (49,325,117)
Designated credit reserve, Acquisitions   0
Designated credit reserve, Dispositions   0
Designated credit reserve, Accretion of net discount   30,201,676
Designated credit reserve, Realized gain on paydowns   0
Designated credit reserve, Realized credit losses   10,582,246
Designated credit reserve, Addition to credit reserves   (2,669,938)
Designated credit reserve, Release of credit reserves   2,319,568
Designated credit reserve, Ending balance   (8,891,565)
Unamortized net discount, Beginning balance   (17,454,022)
Unamortized net discount, Cumulative-effect adjustment for Linked Transactions   (47,091,958)
Unamortized net discount, Beginning balance (57,280,275) (64,545,980)
Unamortized net discount, Acquisitions   (24,446,013)
Unamortized net discount, Dispositions   20,963,895
Unamortized net discount, Accretion of net discount   13,061,839
Unamortized net discount, Realized gain on paydowns   226,553
Unamortized net discount, Realized credit losses   (2,890,939)
Unamortized net discount, Addition to credit reserves   2,669,938
Unamortized net discount, Realized credit losses   (2,319,568)
Unamortized net discount, Ending balance   (57,280,275)
Beginning Balance, Total   (113,871,097)
Cumulative-effect adjustment for Linked Transactions, Total   (83,719,279)
Beginning Balance, Total (66,171,840) (30,151,818)
Acquisitions, Total   (24,446,013)
Accretion of net discount, Total $ 43,263,515 20,963,895
Realized gain on paydowns, Total   226,553
Realized credit losses, Total   7,691,307
Addition to credit reserves Total   0
Release of credit reserves, Total   0
Ending balance, Total   $ (66,171,840)
[1] Discount designated as Credit Reserve and amount related to OTTI are generally not expected to be accreted into interest income. Amounts disclosed reflect Credit Reserve of $3,862,676 and $8,146,073, at March 31, 2016 and December 31, 2015, respectively, and OTTI of $766,487 and $745,493 at March 31, 2016 and December 31, 2015, respectively