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Loans and Allowance for Loan Losses - Schedule of Impaired Loans Segregated by Class of Loans (Details) - USD ($)
Mar. 31, 2016
Dec. 31, 2015
Unpaid Principal Balance $ 2,849,399 $ 5,700,327
Recorded Investment With No Allowance 989,481 1,493,186
Recorded Investment with Allowance 1,718,206 4,065,429
Total Recorded Investment 2,707,687 5,558,615
Related Allowance 160,053 304,114
Year-to-date Average Recorded Investment 6,371,657 6,484,420
Interest Income Received During Impairment 59,215 237,889
Commercial, Financial And Agricultural Loans [Member]    
Unpaid Principal Balance 0 0
Recorded Investment With No Allowance 0 0
Recorded Investment with Allowance 0 0
Total Recorded Investment 0 0
Related Allowance 0 0
Year-to-date Average Recorded Investment 0 0
Interest Income Received During Impairment 0 0
Construction Loans [Member]    
Unpaid Principal Balance 190,257 193,524
Recorded Investment With No Allowance 69,457 72,724
Recorded Investment with Allowance 0 0
Total Recorded Investment 69,457 72,724
Related Allowance 0 0
Year-to-date Average Recorded Investment 145,003 133,693
Interest Income Received During Impairment 3,084 15,049
Commercial Mortgage Loans [Member]    
Unpaid Principal Balance 1,017,533 3,256,589
Recorded Investment With No Allowance 542,048 496,159
Recorded Investment with Allowance 475,485 2,760,430
Total Recorded Investment 1,017,533 3,256,589
Related Allowance 77,363 212,283
Year-to-date Average Recorded Investment 3,678,286 2,096,082
Interest Income Received During Impairment 18,333 89,947
Residential Loans [Member]    
Unpaid Principal Balance 1,383,827 1,988,434
Recorded Investment With No Allowance 120,194 662,523
Recorded Investment with Allowance 1,242,721 1,304,999
Total Recorded Investment 1,362,915 1,967,522
Related Allowance 82,690 91,831
Year-to-date Average Recorded Investment 1,853,481 3,832,546
Interest Income Received During Impairment 34,660 107,070
Agricultural Loans [Member]    
Unpaid Principal Balance 253,534 257,211
Recorded Investment With No Allowance 253,534 257,211
Recorded Investment with Allowance 0 0
Total Recorded Investment 253,534 257,211
Related Allowance 0 0
Year-to-date Average Recorded Investment 689,580 422,099
Interest Income Received During Impairment 3,082 25,823
Consumer And Other Loans [Member]    
Unpaid Principal Balance 4,248 4,569
Recorded Investment With No Allowance 4,248 4,569
Recorded Investment with Allowance 0 0
Total Recorded Investment 4,248 4,569
Related Allowance 0 0
Year-to-date Average Recorded Investment 5,307 0
Interest Income Received During Impairment $ 56 $ 0