XML 26 R35.htm IDEA: XBRL DOCUMENT v3.3.0.814
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, 2015
Sep. 30, 2015
Dec. 31, 2014
Beginning balance $ 3,180,141 $ 3,114,151 $ 3,077,561
Charge-offs 77,424 163,964 341,377
Recoveries 26,093 88,623 47,967
Net charge-offs 51,331 75,341 293,410
Provisions charged to operations 51,300 141,300 330,000
Individually evaluated for impairment 274,465 274,465 478,814
Collectively evaluated for impairment 2,905,645 2,905,645 2,635,337
Balance at end of period 3,180,110 3,180,110 3,114,151
Individually evaluated for impairment 8,873,117 8,873,117 8,653,022
Collectively evaluated for impairment 230,232,869 230,232,869 215,772,716
Balance at end of period 239,105,986 239,105,986 224,425,738
Commercial, Financial And Agricultural [Member]      
Beginning balance 298,548 299,850 297,546
Charge-offs 42,712 109,298 37,186
Recoveries 6,537 41,487 11,957
Net charge-offs 36,175 67,811 25,229
Provisions charged to operations 36,153 66,487 27,533
Individually evaluated for impairment 90,455 90,455 99,067
Collectively evaluated for impairment 208,071 208,071 200,783
Balance at end of period 298,526 298,526 299,850
Individually evaluated for impairment 183,193 183,193 202,323
Collectively evaluated for impairment 51,577,416 51,577,416 47,659,045
Balance at end of period 51,760,609 51,760,609 47,861,368
Construction Real Estate [Member]      
Beginning balance 1,043,083 1,043,083 1,032,053
Charge-offs 0 0 120,800
Recoveries 0 0 0
Net charge-offs 0 0 120,800
Provisions charged to operations 0 0 131,830
Individually evaluated for impairment 0 0 0
Collectively evaluated for impairment 1,043,083 1,043,083 1,043,083
Balance at end of period 1,043,083 1,043,083 1,043,083
Individually evaluated for impairment 1,023,852 1,023,852 1,066,771
Collectively evaluated for impairment 14,711,823 14,711,823 11,190,414
Balance at end of period 15,735,675 15,735,675 12,257,185
Commercial Real Estate [Member]      
Beginning balance 1,192,098 1,192,098 1,192,098
Charge-offs 0 0 0
Recoveries 0 0 0
Net charge-offs 0 0 0
Provisions charged to operations 0 0 0
Individually evaluated for impairment 84,277 84,277 240,899
Collectively evaluated for impairment 1,107,821 1,107,821 951,199
Balance at end of period 1,192,098 1,192,098 1,192,098
Individually evaluated for impairment 3,160,521 3,160,521 2,623,475
Collectively evaluated for impairment 83,839,531 83,839,531 74,292,319
Balance at end of period 87,000,052 87,000,052 76,915,794
Residential Real Estate [Member]      
Beginning balance 376,556 312,822 301,169
Charge-offs 33,238 33,238 157,744
Recoveries 1,786 16,693 30,247
Net charge-offs 31,452 16,545 127,497
Provisions charged to operations 31,433 80,260 139,150
Individually evaluated for impairment 99,733 99,733 129,060
Collectively evaluated for impairment 276,804 276,804 183,762
Balance at end of period 376,537 376,537 312,822
Individually evaluated for impairment 3,424,634 3,424,634 3,415,987
Collectively evaluated for impairment 61,991,407 61,991,407 65,888,261
Balance at end of period 65,416,041 65,416,041 69,304,248
Agricultural Real Estate [Member]      
Beginning balance 86,656 86,656 76,868
Charge-offs 0 0 0
Recoveries 0 0 0
Net charge-offs 0 0 0
Provisions charged to operations 0 0 9,788
Individually evaluated for impairment 0 0 9,788
Collectively evaluated for impairment 86,656 86,656 76,868
Balance at end of period 86,656 86,656 86,656
Individually evaluated for impairment 1,075,300 1,075,300 1,317,256
Collectively evaluated for impairment 15,040,615 15,040,615 13,678,820
Balance at end of period 16,115,915 16,115,915 14,996,076
Consumer And Other [Member]      
Beginning balance 183,200 179,642 177,827
Charge-offs 1,474 21,428 25,647
Recoveries 17,770 30,443 5,763
Net charge-offs (16,296) (9,015) 19,884
Provisions charged to operations (16,286) (5,447) 21,699
Individually evaluated for impairment 0 0 0
Collectively evaluated for impairment 183,210 183,210 179,642
Balance at end of period 183,210 183,210 179,642
Individually evaluated for impairment 5,617 5,617 27,210
Collectively evaluated for impairment 3,072,077 3,072,077 3,063,857
Balance at end of period $ 3,077,694 $ 3,077,694 $ 3,091,067