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FINANCIAL INSTRUMENTS WITH OFF-BALANCE-SHEET RISK (Tables)
 9 Months Ended
Sep. 30, 2016
Financial Instruments Disclosure [Abstract]  
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]
Financial instruments whose contract amounts represent off-balance-sheet credit risk are as follows as of September 30, 2016 and December 31, 2015:
 
 
 
September 30,
 
December 31,
 
 
 
2016
 
2015
 
 
 
 
 
 
 
Commitments to originate and sell mortgage loans
 
$
52,690,751
 
$
15,661,263
 
Commitments to extend credit
 
 
33,260,525
 
 
18,695,121
 
Unused lines of credit
 
 
9,651,297
 
 
4,591,908
 
 
 
 
 
 
 
 
 
Totals
 
$
95,602,573
 
$
38,948,292