Loans and Allowance for Loan Losses - Schedule of Loan Portfolio and Percentage of Loans in Each Category to Total Loans (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Loans Outstanding	$ 292,543,131	$ 250,805,381
Unearned interest and discount	(18,895)	(19,046)
Allowance for loan losses	(3,124,611)	(3,032,242)
Net loans	289,399,625	247,754,093
Commercial, Financial And Agricultural [Member]
Loans Outstanding	70,999,423	58,173,187
Construction Real Estate [Member]
Loans Outstanding	25,999,295	19,831,070
Commercial Real Estate [Member]
Loans Outstanding	91,732,812	85,777,359
Residential Real Estate [Member]
Loans Outstanding	83,270,983	67,969,119
Agricultural Real Estate [Member]
Loans Outstanding	16,580,126	15,620,266
Consumer And Other [Member]
Loans Outstanding	$ 3,960,492	$ 3,434,380

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.

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-Publisher FASB
-Name Accounting Standards Codification
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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

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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.

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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.

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