LOANS HELD FOR INVESTMENT, NET (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2016

Dec. 31, 2015

Receivables [Abstract]

Schedule of components of loans held for investment

	March 31, 2016						December 31, 2015
	Amount			Percent			Amount			Percent
Loans held for investment, net:
Commercial real estate	$	149,189,698			75.5	%	$	146,643,998			75.3	%
One- to four-family residential real estate		29,930,302			15.1			31,412,437			16.1
Commercial and industrial		10,798,417			5.5			10,235,492			5.3
Consumer and other		7,703,009			3.9			6,428,765			3.3
Total gross loans		197,621,426			100.0	%		194,720,692			100.0	%
Unamortized loan fees		(664,737	)					(689,102	)
Loans held for investment		196,956,689						194,031,590
Allowance for loan losses		(2,052,365	)					(1,894,196	)
Loans held for investment, net	$	194,904,324					$	192,137,394

	December 31, 2015						December 31, 2014
	Amount			Percent			Amount			Percent
Loans held for investment, net:
Commercial real estate	$	146,643,998			75.3	%	$	129,948,473			73.7	%
One- to four-family residential real estate		31,412,437			16.1			32,959,380			18.7
Commercial and industrial		10,235,492			5.3			8,594,344			4.9
Consumer and other		6,428,765			3.3			4,816,230			2.7
Total gross loans		194,720,692			100.0	%		176,318,427			100.0	%
Unamortized loan fees		(689,102	)					(621,345	)
Loans held for investment		194,031,590						175,697,082
Allowance for loan losses		(1,894,196	)					(1,707,282	)
Loans held for investment, net	$	192,137,394					$	173,989,800

Schedule of the allowance for loan losses and recorded investment in loans

As of March 31, 2016
	Commercial Real Estate		One- to Four- Family  Residential Real  Estate		Commercial and  Industrial		Consumer and  Other		Total
Allowance for loan losses
Ending balance:  individually evaluated for impairment	$	-	$	-	$	-	$	-	$	-
Ending balance:  collectively evaluated for impairment		1,241,068		567,465		197,713		46,119		2,052,365
Total		1,241,068		567,465		197,713		46,119		2,052,365
Gross loans
Ending balance:  individually evaluated for impairment	$	3,122,828	$	1,289,486	$	630,195	$	23,247	$	5,065,756
Ending balance:  collectively evaluated for impairment		146,066,870		28,640,816		10,168,222		7,679,762		192,555,670
Ending balance:  loans acquired with deteriorated credit quality		-		-		-		-		-
Total	$	149,189,698	$	29,930,302	$	10,798,417	$	7,703,009	$	197,621,426

	As of December 31, 2015
	Commercial Real Estate		One- to Four- Family Residential Real  Estate		Commercial and Industrial		Consumer and Other		Total
Allowance for loan losses
Ending balance:  individually evaluated for  impairment	$	-	$	-	$	-	$	-	$	-
Ending balance:  collectively evaluated for  impairment		1,136,458		656,089		63,527		38,122		1,894,196
Total	$	1,136,458	$	656,089	$	63,527	$	38,122	$	1,894,196
Gross loans
Ending balance:  individually evaluated for  impairment	$	2,221,619	$	1,830,826	$	354,208	$	-	$	4,406,653
Ending balance:  collectively evaluated for  impairment		144,422,379		29,581,611		9,881,284		6,428,765		190,314,039
Ending balance:  loans acquired with deteriorated  credit quality		-		-		-		-		-
Total	$	146,643,998	$	31,412,437	$	10,235,492	$	6,428,765	$	194,720,692

	As of December 31, 2015
	Commercial Real Estate		One- to Four-Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Allowance for loan losses
Ending balance:  individually evaluated for impairment	$	-	$	-	$	-	$	-	$	-
Ending balance:  collectively evaluated for impairment		1,136,458		656,089		63,527		38,122		1,894,196
Total	$	1,136,458	$	656,089	$	63,527	$	38,122	$	1,894,196
Gross loans
Ending balance:  individually evaluated for impairment	$	2,221,619	$	1,830,826	$	354,208	$	-	$	4,406,653
Ending balance:  collectively evaluated for impairment	$	144,422,379	$	29,581,611	$	9,881,284	$	6,428,765		190,314,039
Ending balance:  loans acquired with deteriorated credit quality		-		-		-		-		-
Total	$	146,643,998	$	31,412,437	$	10,235,492	$	6,428,765	$	194,720,692

	As of December 31, 2014
	Commercial Real Estate		One- to Four-Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Allowance for loan losses
Ending balance:  individually evaluated for impairment	$	-	$	-	$	-	$	-	$	-
Ending balance:  collectively evaluated for impairment		1,125,491		387,801		177,820		16,170		1,707,282
Total	$	1,125,491	$	387,801	$	177,820	$	16,170	$	1,707,282
Gross loans
Ending balance:  individually evaluated for impairment	$	2,512,377	$	491,780	$	16,796	$	-	$	3,020,953
Ending balance:  collectively evaluated for impairment		127,436,096		32,467,600		8,577,548		4,816,230		173,297,474
Total	$	129,948,473	$	32,959,380	$	8,594,344	$	4,816,230	$	176,318,427

Schedule of activities for allowance for loan losses

	Three Months Ended March 31,
	2016			2015
Beginning balance	$	1,894,196		$	1,707,282
Provision for loan losses		52,000			100,000
Charge-offs:
Commercial real estate		-			-
One- to four-family residential real estate		(10,756	)		-
Commercial and industrial		-			-
Consumer and other		-			(160	)
Total charge-offs		(10,756	)		(160	)
Recoveries:
Commercial real estate		116,125			183,546
One- to four-family residential real estate		800			-
Commercial and industrial		-			-
Consumer and other		-			-
Total recoveries		116,925			183,546
Net recoveries		106,169			183,386
Ending balance	$	2,052,365		$	1,990,668

				Twelve-month			Six-month
	Year ended			period ended			period ended
	December 31,			December 31,			December 31,			Years Ended June 30,
	2015			2014			2014			2014			2013
				(Unaudited)
Beginning balance	$	1,707,282		$	1,733,097		$	1,644,550		$	1,824,388		$	2,436,785
Provision for (credit to) loan losses		694,000			50,000			50,000			-			(121,000	)
Charge-offs:
Commercial real estate		-			-			-			(76,000	)		(382,592	)
One- to four-family residential real estate		(339,352	)		(100,962	)		(14,252	)		(86,710	)		(111,237	)
Commercial and industrial		(354,000	)		-			-			-			-
Consumer and other		(160	)		(32,562	)		(872	)		(47,981	)		(187,397	)
Total charge-offs		(693,512	)		(133,524	)		(15,124	)		(210,691	)		(681,226	)
Recoveries:
Commercial real estate		183,546			29,700			-			29,700			66,265
One- to four-family residential real estate		2,800			26,153			26,153			-			45,820
Commercial and industrial		-			-			-			-			-
Consumer and other		80			1,856			1,703			1,153			77,744
Total recoveries		186,426			57,709			27,856			30,853			189,829
Net (charge-offs) recoveries		(507,086	)		(75,815	)		12,732			(179,838	)		(491,397	)
Ending balance	$	1,894,196		$	1,707,282		$	1,707,282		$	1,644,550		$	1,824,388

Schedule of aging analysis of recorded investment of past due loans

	Past Due										Total
					90 Days						Financing
	30 - 59 Days		60 - 89 Days		or More		Total		Current		Receivables
March 31, 2016
Commercial real estate	$	-	$	-	$	-	$	-	$	149,189,698	$	149,189,698
One- to four-family residential real estate		434,237		-		634,087		1,068,324		28,861,978		29,930,302
Commercial and industrial		304,144		-		-		304,144		10,494,273		10,798,417
Consumer and other		-		-		-		-		7,703,009		7,703,009
Totals	$	738,381	$	-	$	634,087	$	1,372,468	$	196,248,958	$	197,621,426

	Past Due										Total
					90 Days						Financing
	30 - 59 Days		60 - 89 Days		or More		Total		Current		Receivables
December 31, 2015
Commercial real estate	$	-	$	-	$	-	$	-	$	146,643,998	$	146,643,998
One- to four-family residential real estate		314,541		173,467		788,159		1,276,167		30,136,270		31,412,437
Commercial and industrial		-		-		-		-		10,235,492		10,235,492
Consumer and other		-		-		-		-		6,428,765		6,428,765
Totals	$	314,541	$	173,467	$	788,159	$	1,276,167	$	193,444,525	$	194,720,692

	Past Due										Total
	30 - 59		60 - 89		90 Days						Financing
	Days		Days		or More		Total		Current		Receivables
December 31, 2015
Commercial real estate	$	-	$	-	$	-	$	-	$	146,643,998	$	146,643,998
One- to four-family residential real estate		314,541		173,467		788,159		1,276,167		30,136,270		31,412,437
Commercial and industrial		-		-		-		-		10,235,492		10,235,492
Consumer and other		-		-		-		-		6,428,765		6,428,765
Totals	$	314,541	$	173,467	$	788,159	$	1,276,167	$	193,444,525	$	194,720,692

	Past Due
	30 - 59 Days		60 - 89 Days		90 Days or More		Total		Current		Financing Receivables
December 31, 2014
Commercial real estate	$	-	$	894,137	$	-	$	894,137	$	129,054,336	$	129,948,473
One- to four-family residential real estate		945,427		149,832		113,239		1,208,497		31,750,882		32,959,380
Commercial and industrial		-		-		-		-		8,594,344		8,594,344
Consumer and other		-		-		-		-		4,816,230		4,816,230
Totals	$	945,427	$	1,043,969	$	113,239	$	2,102,634	$	174,215,792	$	176,318,427

Schedule of nonaccrual loans and other real estate

	March 31,			December 31,
	2016			2015
Nonaccrual loans
Commercial real estate	$	-		$	-
One- to four-family residential real estate		1,048,451			1,489,851
Commercial and industrial		304,144			354,208
Consumer and other		-			-
Total nonaccrual loans		1,352,595			1,844,059
Other real estate (ORE)		501,558			306,000
Total nonperforming assets	$	1,854,153		$	2,150,059
Nonperforming assets to gross loans held for investment and ORE		0.94	%		1.10	%
Nonperforming assets to total assets		0.67	%		0.79	%

	December 31,			December 31,
	2015			2014
Nonaccrual loans
Commercial real estate	$	-		$	616,605
One- to four-family residential real estate		1,489,851			181,284
Commercial and industrial		354,208			16,795
Consumer and other		-			-
Total nonaccrual loans		1,844,059			814,684
Other real estate (ORE)		306,000			820,000
Total nonperforming assets	$	2,150,059		$	1,634,684
Nonperforming assets to gross loans held for investment and ORE		1.10	%		0.92	%
Nonperforming assets to total assets		0.79	%		0.66	%

Schedule of credit exposure by internally assigned grades

	As of March 31, 2016
	Commercial Real Estate		One- to Four- Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Grade
Pass	$	144,577,449	$	28,427,054	$	10,078,247	$	7,679,762	$	190,762,512
Special mention		1,489,421		213,762		89,975		-		1,793,158
Substandard		3,122,828		1,289,486		326,051		23,247		4,761,612
Doubtful		-		-		304,144		-		304,144
Loss		-		-		-		-		-
Totals	$	149,189,698	$	29,930,302	$	10,798,417	$	7,703,009	$	197,621,426

	As of December 31, 2015
	Commercial Real Estate		One- to Four- Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Grade
Pass	$	142,560,320	$	29,434,236	$	9,785,619	$	6,428,765	$	188,208,940
Special mention		1,862,059		147,375		95,665		-		2,105,099
Substandard		2,221,619		1,830,826		-		-		4,052,445
Doubtful		-		-		354,208		-		354,208
Loss		-		-		-		-		-
Totals	$	146,643,998	$	31,412,437	$	10,235,492	$	6,428,765	$	194,720,692

	As of December 31, 2015
	Commercial Real Estate		One- to Four-Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Grade
Pass	$	142,560,320	$	29,434,236	$	9,785,619	$	6,428,765	$	188,208,940
Special mention		1,862,059		147,375		95,665		-		2,105,099
Substandard		2,221,619		1,830,826		-		-		4,052,445
Doubtful		-		-		354,208		-		354,208
Loss		-		-		-		-		-
Totals	$	146,643,998	$	31,412,437	$	10,235,492	$	6,428,765	$	194,720,692

	As of December 31, 2014
	Commercial Real Estate		One- to Four-Family Residential Real Estate		Commercial and Industrial		Consumer and Other		Total
Grade
Pass	$	126,864,801	$	32,382,072	$	8,577,548	$	4,816,230	$	172,640,651
Special mention		571,294		85,528		-		-		656,823
Substandard		2,512,377		491,780		16,795		-		3,020,953
Doubtful		-		-		-		-		-
Loss		-		-		-		-		-
Totals	$	129,948,473	$	32,959,380	$	8,594,344	$	4,816,230	$	176,318,427

Schedule of recorded investment and unpaid principal balances, net of charge-offs for impaired loans with the associated allowance amount

	As of March 31, 2016
			Principal				Average
	Recorded		Net of		Related		Recorded
	Investment		Charge-offs		Allowance		Investment
With no related allowance recorded:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,048,451		1,048,451		-		1,395,991
Commercial and industrial		304,144		304,144		-		380,998
Consumer and other		-		-		-		-
With an allowance recorded:	$	-	$	-	$	-	$	-
Total:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,048,451		1,048,451		-		1,395,991
Commercial and industrial		304,144		304,144		-		380,998
Consumer and other		-		-		-		-

	As of December 31, 2015
			Principal				Average
	Recorded		Net of		Related		Recorded
	Investment		Charge-offs		Allowance		Investment
With no related allowance recorded:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,489,851		1,489,851		-		1,949,279
Commercial and industrial		354,208		354,208		-		733,940
Consumer and other		-		-		-		-
With an allowance recorded:	$	-	$	-	$	-	$	-
Total:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,489,851		1,489,851		-		1,949,279
Commercial and industrial		354,208		354,208		-		733,940
Consumer and other		-		-		-		-

	As of December 31, 2015
			Principal				Average
	Recorded		Net of		Related		Recorded
	Investment		Charge-offs		Allowance		Investment
With no related allowance recorded:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,489,851		1,489,851		-		1,949,279
Commercial and industrial		354,208		354,208		-		733,940
Consumer and other		-		-		-		-
With an allowance recorded:	$	-	$	-	$	-	$	-
Total:
Commercial real estate	$	-	$	-	$	-	$	-
One- to four-family residential real estate		1,489,851		1,489,851		-		1,949,279
Commercial and industrial		354,208		354,208		-		733,940
Consumer and other		-		-		-		-
	As of December 31, 2014
			Principal				Average
	Recorded		Net of		Related		Recorded
	Investment		Charge-offs		Allowance		Investment
With no related allowance recorded:
Commercial real estate	$	1,099,680	$	1,099,680	$	-	$	1,103,367
One- to four-family residential real estate		181,284		181,284		-		186,279
Commercial and industrial		16,795		16,795		-		16,795
Consumer and other		-		-		-		-
With an allowance recorded:	$	-	$	-	$	-	$	-
Total:
Commercial real estate	$	1,099,680	$	1,099,680	$	-	$	1,103,367
One- to four-family residential real estate		181,284		181,284		-		186,279
Commercial and industrial		16,795		16,795		-		16,795
Consumer and other		-		-		-		-

Schedule of total troubled debt restructurings by class

	Number of Modifications		Recorded Investment  Pre-Modification		Recorded Investment  Post-Modification		Principal Net of Charge-offs
December 31, 2014
Commercial real estate		3	$	1,016,728	$	1,137,660	$	963,844
One- to four-family residential real estate		-		-		-		-
Commercial and industrial		1		99,040		113,053		16,795
Consumer and other		-		-		-		-
Totals		4	$	1,115,768	$	1,250,712	$	980,639