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Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Income Tax Disclosure [Abstract]      
Nonqualified retirement plan $ 0 $ (7,229) $ 0
Deferred gain on covered transaction 498 (24,154) 0
Nonaccrual loan interest 32,157 (34,104) 0
Foreclosed assets expenses (3,413) (4,577) 74,130
Bad debt expense in excess of tax (31,405) 27,850 (12,441)
Realized impairment gain on equity securities 0 13,233 163,625
Accretion of discounted bonds 33,187 26,370 20,058
Gain on disposition of discounted bonds (23,059) (3,503) (2,470)
Book and tax depreciation difference (18,719) (67,265) 60,712
Total deferred taxes $ (10,754) $ (73,379) $ 303,614