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Loans and Allowance for Loan Losses - Schedule of Impaired Loans Segregated by Class of Loans (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2017
Dec. 31, 2016
Unpaid Principal Balance $ 4,951,615 $ 3,702,613
Recorded Investment With No Allowance 1,468,999 611,044
Recorded Investment With Allowance 3,281,141 2,949,857
Total Recorded Investment 4,750,140 3,560,901
Related Allowance 472,063 549,429
Year-to-date Average Recorded Investment 10,557,954 8,325,530
Interest Income Received During Impairment 156,041 192,071
Commercial, Financial and Agricultural Loans [Member]    
Unpaid Principal Balance 310,921 102,086
Recorded Investment With No Allowance 0 4,798
Recorded Investment With Allowance 310,921 97,288
Total Recorded Investment 310,921 102,086
Related Allowance 12,012 12,021
Year-to-date Average Recorded Investment 131,489 21,154
Interest Income Received During Impairment 8,363 2,464
Construction Loans [Member]    
Unpaid Principal Balance 440,956 247,015
Recorded Investment With No Allowance 320,156 126,215
Recorded Investment With Allowance 0 0
Total Recorded Investment 320,156 126,215
Related Allowance 0 0
Year-to-date Average Recorded Investment 235,379 168,432
Interest Income Received During Impairment 13,688 12,691
Commercial Mortgage Loans [Member]    
Unpaid Principal Balance 1,617,584 880,670
Recorded Investment With No Allowance 757,085 0
Recorded Investment With Allowance 860,499 880,670
Total Recorded Investment 1,617,584 880,670
Related Allowance 225,302 245,472
Year-to-date Average Recorded Investment 4,748,813 4,005,175
Interest Income Received During Impairment 41,683 46,195
Residential Loans [Member]    
Unpaid Principal Balance 2,408,020 2,223,421
Recorded Investment With No Allowance 243,383 230,610
Recorded Investment With Allowance 2,083,962 1,971,899
Total Recorded Investment 2,327,345 2,202,509
Related Allowance 229,055 291,936
Year-to-date Average Recorded Investment 4,748,549 3,272,528
Interest Income Received During Impairment 86,316 122,370
Agricultural Loans [Member]    
Unpaid Principal Balance 146,907 246,175
Recorded Investment With No Allowance 146,907 246,175
Recorded Investment With Allowance 0 0
Total Recorded Investment 146,907 246,175
Related Allowance 0 0
Year-to-date Average Recorded Investment 685,432 851,740
Interest Income Received During Impairment 5,734 8,150
Consumer and Other Loans [Member]    
Unpaid Principal Balance 27,227 3,246
Recorded Investment With No Allowance 1,468 3,246
Recorded Investment With Allowance 25,759 0
Total Recorded Investment 27,227 3,246
Related Allowance 5,694 0
Year-to-date Average Recorded Investment 8,292 6,501
Interest Income Received During Impairment $ 257 $ 201