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ACQUISITION OF GIBRALTAR BANK - Schedule of Assets Acquired and Liabilities Assumed (Detail) - USD ($)
3 Months Ended
Feb. 28, 2021
Mar. 31, 2021
Liabilities assumed    
Bargain purchase gain recorded at merger   $ 1,933,397
Gibraltar Bank    
Business Acquisition [Line Items]    
Fair value of Equity acquired $ 11,500,000  
Assets Acquired    
Cash and cash equivalents 19,393,090  
Securities held to maturity 7,041,949  
Federal Home Loan Bank stock and other restricted stock 603,500  
Loans receivable 76,763,406  
Accrued interest receivable 302,927  
Premises and equipment, net 1,428,361  
Core deposit intangible 400,000  
Deferred taxes 728,330  
Other assets 84,281  
Total assets acquired 106,745,844  
Liabilities assumed    
Deposits 81,945,477  
Borrowings 10,273,721  
Advance payments by borrowers for taxes and insurance 646,661  
Accrued expenses and other liabilities 446,588  
Total liabilities assumed 93,312,447  
Net assets acquired 13,433,397  
Bargain purchase gain recorded at merger 1,933,397  
Gibraltar Bank | As Recorded by Gibraltar Bank    
Assets Acquired    
Cash and cash equivalents 19,393,090  
Securities held to maturity 7,250,000  
Federal Home Loan Bank stock and other restricted stock 603,500  
Loans receivable 77,683,903  
Allowance for loan loss (640,232)  
Accrued interest receivable 302,927  
Premises and equipment, net 348,714  
Deferred taxes 913,303  
Other assets 362,636  
Total assets acquired 106,217,841  
Liabilities assumed    
Deposits 81,558,612  
Borrowings 10,000,000  
Advance payments by borrowers for taxes and insurance 646,661  
Accrued expenses and other liabilities 446,588  
Total liabilities assumed 92,651,861  
Gibraltar Bank | Fair Value Adjustments    
Assets Acquired    
Securities held to maturity (208,051)  
Loans receivable (920,497)  
Allowance for loan loss 640,232  
Premises and equipment, net 1,079,647  
Core deposit intangible 400,000  
Deferred taxes (184,973)  
Other assets (278,355)  
Total assets acquired 528,003  
Liabilities assumed    
Deposits 386,865  
Borrowings 273,721  
Total liabilities assumed $ 660,586