AVAILABLE-FOR-SALE SECURITIES (as restated) (Details 7) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2016		Dec. 31, 2015
Debt Securities, Available-for-sale [Line Items]
Designated credit reserve, Beginning Balance	$ (8,891,565)
Designated credit reserve, Beginning Balance	(8,891,565)
Designated credit reserve, Acquisitions	0
Designated credit reserve, Dispositions	4,195,361
Designated credit reserve, Accretion of net discount	0
Designated credit reserve, Realized gain on paydowns	0
Designated credit reserve, Realized credit losses	3,023,911
Designated credit reserve, Addition to credit reserves	(1,021,433)
Designated credit reserve, Release of credit reserves	65,341
Designated credit reserve, Ending balance	(2,628,385)	[1]	$ (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	17,717,879
Unamortized net discount, Accretion of net discount	5,192,130
Unamortized net discount, Realized gain on paydowns	253,821
Unamortized net discount, Realized credit losses	(183,790)
Unamortized net discount, Addition to credit reserves	1,021,433
Unamortized net discount, Realized credit losses	(65,341)
Unamortized net discount, Ending balance	(33,344,143)		(57,280,275)
Beginning Balance, Total	(66,171,840)
Acquisitions, Total	0
Dispositions, Total	21,913,240
Accretion of net discount, Total	5,192,130
Realized gain on paydowns, Total	253,821
Realized credit losses, Total	2,840,121
Addition to credit reserves Total	0
Release of credit reserves, Total	0
Ending balance, Total	(35,972,528)
Previous Accounting Guidance [Member]
Debt Securities, Available-for-sale [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			(30,151,818)
Cumulative-effect adjustment for Linked Transactions, Total			(83,719,279)
Beginning Balance, Total	$ (66,171,840)		(113,871,097)
Acquisitions, Total			(24,446,013)
Dispositions, Total			20,963,895
Accretion of net discount, Total			43,263,515
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 $2,087,043 and $8,146,073, at September 30, 2016 and December 31, 2015, respectively, and OTTI of $932,500 and $745,493 at September 30, 2016 and December 31, 2015, respectively.