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Income Taxes - Components of deferred tax assets and liabilities (Details) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Components of deferred tax assets and liabilities    
Deferred Loan Fees (Costs) $ (288,000) $ (239,000)
Allowance for Loan Losses 134,000 134,000
Federal Home Loan Bank Stock (84,000) (83,000)
Deferred Retirement Agreements 68,000 66,000
Tax Carryforwards of Net Operating Losses 246,000 217,000
All Other Temporary Differences 170,000 122,000
Deferred Tax Assets 246,000 217,000
Valuation Allowance for Deferred Tax Asset (Net Operating Losses) (246,000) (217,000)
Deferred Tax Asset Net of Valuation Allowance
Unrealized (Gains) Losses on Securities Available-for-Sale (7,000) (12,000)
Net Deferred Tax (Liability) (7,000) (12,000)
Amount of bad debts deductions for which no deferred tax liability recognized 3,986,000 3,986,000
Deferred income tax liability 0 0
Unrecorded deferred income tax liability on bad debts reserve $ 837,000 $ 837,000