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FINANCIAL INSTRUMENTS WITH OFF-BALANCE-SHEET RISK (Tables)
 3 Months Ended
Mar. 31, 2017
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 March 31, 2017 and December 31, 2016:
 
 
 
March 31,
 
December 31,
 
 
 
2017
 
2016
 
 
 
 
 
 
 
Commitments to originate and sell mortgage loans
 
$
58,294,070
 
$
27,206,868
 
Commitments to extend credit
 
 
32,741,891
 
 
27,430,757
 
Unused lines of credit
 
 
11,522,604
 
 
8,662,628
 
Totals
 
$
102,558,565
 
$
63,300,253