Loans and Allowance for Loan Losses - Schedule of Loan Portfolio and Percentage of Loans in Each Category to Total Loans (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Loans Outstanding	$ 287,246,527	$ 250,805,381
Unearned interest and discount	(20,272)	(19,046)
Allowance for loan losses	(3,093,450)	(3,032,242)
Net loans	$ 284,132,805	$ 247,754,093
Percentage of loan and allowance for loan losses	100.00%	100.00%
Commercial, Financial And Agricultural Loans [Member]
Loans Outstanding	$ 72,301,178	$ 58,173,187
Percentage of loan and allowance for loan losses	25.20%	23.20%
Construction Loans [Member]
Loans Outstanding	$ 23,610,795	$ 19,831,070
Percentage of loan and allowance for loan losses	8.20%	7.90%
Commercial Mortgage Loans [Member]
Loans Outstanding	$ 88,607,249	$ 85,777,359
Percentage of loan and allowance for loan losses	30.90%	34.20%
Residential Loans [Member]
Loans Outstanding	$ 82,049,316	$ 67,969,119
Percentage of loan and allowance for loan losses	28.50%	27.10%
Agricultural Loans [Member]
Loans Outstanding	$ 16,415,755	$ 15,620,266
Percentage of loan and allowance for loan losses	5.70%	6.20%
Consumer And Other Loans [Member]
Loans Outstanding	$ 4,262,234	$ 3,434,380
Percentage of loan and allowance for loan losses	1.50%	1.40%

Percentage of loan and allowance for loan losses.

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- Definition

Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 13.A.3)
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- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
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-Section 50
-Paragraph 11B
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

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-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
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-Subparagraph (SX 210.9-03.7(d))
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- Definition

Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

+ References

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- Definition

Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Topic 310
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=65884687&loc=d3e4428-111522

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