Loans and Allowance for Loan Losses - Schedule of Impaired Loans Segregated by Class of Loans (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Unpaid Principal Balance	$ 3,924,873	$ 5,700,327
Recorded Investment With No Allowance	2,104,947	1,493,186
Recorded Investment with Allowance	1,593,703	4,065,429
Total Recorded Investment	3,698,650	5,558,615
Related Allowance	135,994	304,114
Year-to-date Average Recorded Investment	7,539,696	6,484,420
Interest Income Received During Impairment	143,524	237,889
Commercial, Financial And Agricultural Loans [Member]
Unpaid Principal Balance	436,375	0
Recorded Investment With No Allowance	287,335	0
Recorded Investment with Allowance	64,529	0
Total Recorded Investment	351,864	0
Related Allowance	4,744	0
Year-to-date Average Recorded Investment	5,304	0
Interest Income Received During Impairment	0	0
Construction Loans [Member]
Unpaid Principal Balance	183,499	193,524
Recorded Investment With No Allowance	62,699	72,724
Recorded Investment with Allowance	0	0
Total Recorded Investment	62,699	72,724
Related Allowance	0	0
Year-to-date Average Recorded Investment	162,330	133,693
Interest Income Received During Impairment	9,026	15,049
Commercial Mortgage Loans [Member]
Unpaid Principal Balance	885,327	3,256,589
Recorded Investment With No Allowance	538,207	496,159
Recorded Investment with Allowance	347,120	2,760,430
Total Recorded Investment	885,327	3,256,589
Related Allowance	65,083	212,283
Year-to-date Average Recorded Investment	3,804,154	2,096,082
Interest Income Received During Impairment	36,171	89,947
Residential Loans [Member]
Unpaid Principal Balance	2,167,126	1,988,434
Recorded Investment With No Allowance	964,160	662,523
Recorded Investment with Allowance	1,182,054	1,304,999
Total Recorded Investment	2,146,214	1,967,522
Related Allowance	66,167	91,831
Year-to-date Average Recorded Investment	2,761,723	3,832,546
Interest Income Received During Impairment	92,068	107,070
Agricultural Loans [Member]
Unpaid Principal Balance	248,964	257,211
Recorded Investment With No Allowance	248,964	257,211
Recorded Investment with Allowance	0	0
Total Recorded Investment	248,964	257,211
Related Allowance	0	0
Year-to-date Average Recorded Investment	799,914	422,099
Interest Income Received During Impairment	6,103	25,823
Consumer And Other Loans [Member]
Unpaid Principal Balance	3,582	4,569
Recorded Investment With No Allowance	3,582	4,569
Recorded Investment with Allowance	0	0
Total Recorded Investment	3,582	4,569
Related Allowance	0	0
Year-to-date Average Recorded Investment	6,271	0
Interest Income Received During Impairment	$ 156	$ 0