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Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Income Tax Disclosure [Abstract]      
Nonqualified retirement plan $ (7,229) $ 0 $ 0
Deferred gain on covered transaction (24,154) 0 0
Nonaccrual loan interest (34,104) 0 0
Foreclosed assets expenses (4,577) 74,130 297,004
Bad debt expense in excess of tax 27,850 (12,441) (310,694)
Realized impairment gain on equity securities 13,233 163,625 509,736
Accretion of discounted bonds 26,370 20,058 9,175
Gain on disposition of discounted bonds (3,503) (2,470) (7,106)
Book and tax depreciation difference (67,265) 60,712 (13,207)
Total deferred taxes $ (73,379) $ 303,614 $ 484,908