XML 41 R36.htm IDEA: XBRL DOCUMENT v2.4.0.8
Loans and Allowance for Loan Losses - Schedule of Allowance for Loan Losses Methodology (Details) (USD $)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2013
Sep. 30, 2013
Dec. 31, 2012
Beginning balance $ 3,049,054 $ 2,844,903 $ 3,100,000
Charge-offs 64,072 102,892 796,852
Recoveries 9,221 42,192 96,755
Net charge-offs 54,851 60,700 700,097
Provisions charged to operations 105,000 315,000 445,000
Individually evaluated for impairment 376,477 376,477 245,811
Collectively evaluated for impairment 2,722,726 2,722,726 2,599,092
Balance at end of period 3,099,203 3,099,203 2,844,903
Individually evaluated for impairment 10,114,614 10,114,614 6,084,176
Collectively evaluated for impairment 211,407,035 211,407,035 198,082,940
Balance at end of period 221,521,649 221,521,649 204,167,116
Commercial, Financial And Agricultural [Member]
     
Beginning balance 392,704 309,946 392,222
Charge-offs 0 14,357 285,710
Recoveries 5,684 21,813 59,909
Net charge-offs (5,684) (7,456) 225,801
Provisions charged to operations (71,849) 9,137 143,525
Individually evaluated for impairment 22,142 22,142 33,238
Collectively evaluated for impairment 304,397 304,397 276,708
Balance at end of period 326,539 326,539 309,946
Individually evaluated for impairment 40,351 40,351 53,634
Collectively evaluated for impairment 38,123,614 38,123,614 40,453,168
Balance at end of period 38,163,965 38,163,965 40,506,802
Construction Real Estate [Member]
     
Beginning balance 1,032,053 1,032,053 1,122,650
Charge-offs 0 0 248,637
Recoveries 0 0 0
Net charge-offs 0 0 248,637
Provisions charged to operations 0 0 158,040
Individually evaluated for impairment 0 0 0
Collectively evaluated for impairment 1,032,053 1,032,053 1,032,053
Balance at end of period 1,032,053 1,032,053 1,032,053
Individually evaluated for impairment 956,325 956,325 224,502
Collectively evaluated for impairment 19,656,495 19,656,495 16,764,315
Balance at end of period 20,612,820 20,612,820 16,988,817
Commercial Real Estate [Member]
     
Beginning balance 1,049,614 1,047,292 1,046,827
Charge-offs 63,356 63,356 9,439
Recoveries 0 2,000 10,716
Net charge-offs 63,356 61,356 (1,277)
Provisions charged to operations 146,030 146,352 (812)
Individually evaluated for impairment 84,870 84,870 70,040
Collectively evaluated for impairment 1,047,418 1,047,418 977,252
Balance at end of period 1,132,288 1,132,288 1,047,292
Individually evaluated for impairment 4,590,794 4,590,794 1,943,134
Collectively evaluated for impairment 76,687,159 76,687,159 68,116,276
Balance at end of period 81,277,953 81,277,953 70,059,410
Residential Real Estate [Member]
     
Beginning balance 286,185 284,603 365,455
Charge-offs 0 16,000 241,176
Recoveries 3,431 13,154 19,283
Net charge-offs (3,431) 2,846 221,893
Provisions charged to operations 44,369 52,228 141,041
Individually evaluated for impairment 171,112 171,112 137,040
Collectively evaluated for impairment 162,873 162,873 147,563
Balance at end of period 333,985 333,985 284,603
Individually evaluated for impairment 4,115,190 4,115,190 3,778,183
Collectively evaluated for impairment 60,480,309 60,480,309 58,655,156
Balance at end of period 64,595,499 64,595,499 62,433,339
Agricultural Real Estate [Member]
     
Beginning balance 119,522 0 0
Charge-offs 0 0 0
Recoveries 0 0 0
Net charge-offs 0 0 0
Provisions charged to operations (21,169) 98,353 0
Individually evaluated for impairment 98,353 98,353 0
Collectively evaluated for impairment 0 0 0
Balance at end of period 98,353 98,353 0
Individually evaluated for impairment 386,704 386,704 74,081
Collectively evaluated for impairment 13,015,948 13,015,948 10,095,170
Balance at end of period 13,402,652 13,402,652 10,169,251
Consumer And Other [Member]
     
Beginning balance 168,976 171,009 172,846
Charge-offs 716 9,179 11,890
Recoveries 106 5,225 6,847
Net charge-offs 610 3,954 5,043
Provisions charged to operations 7,619 8,930 3,206
Individually evaluated for impairment 0 0 5,493
Collectively evaluated for impairment 175,985 175,985 165,516
Balance at end of period 175,985 175,985 171,009
Individually evaluated for impairment 25,250 25,250 10,642
Collectively evaluated for impairment 3,443,510 3,443,510 3,998,855
Balance at end of period $ 3,468,760 $ 3,468,760 $ 4,009,497