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Loans and Allowance for Loan Losses - Schedule of Internal Loan Grading by Class of Loans (Details) - USD ($)
Sep. 30, 2017
Dec. 31, 2016
Total Loans $ 329,837,806 $ 292,543,131
Commercial, Financial and Agricultural Loans [Member]    
Total Loans 75,372,558 70,999,423
Construction Loans [Member]    
Total Loans 25,712,412 25,999,295
Commercial Mortgage Loans [Member]    
Total Loans 103,374,781 91,732,812
Residential Loans [Member]    
Total Loans 95,823,402 83,270,983
Agricultural Loans [Member]    
Total Loans 25,527,651 16,580,126
Consumer and Other Loans [Member]    
Total Loans 4,027,002 3,960,492
Rating, Grade 1- Exceptional [Member]    
Total Loans 1,758,238 1,036,263
Rating, Grade 1- Exceptional [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 1,334,834 615,535
Rating, Grade 1- Exceptional [Member] | Construction Loans [Member]    
Total Loans 0 0
Rating, Grade 1- Exceptional [Member] | Commercial Mortgage Loans [Member]    
Total Loans 0 0
Rating, Grade 1- Exceptional [Member] | Residential Loans [Member]    
Total Loans 24,184 24,963
Rating, Grade 1- Exceptional [Member] | Agricultural Loans [Member]    
Total Loans 0 0
Rating, Grade 1- Exceptional [Member] | Consumer and Other Loans [Member]    
Total Loans 399,220 395,765
Rating, Grade 2- Above Avg. [Member]    
Total Loans 54,683 306,928
Rating, Grade 2- Above Avg. [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 0 0
Rating, Grade 2- Above Avg. [Member] | Construction Loans [Member]    
Total Loans 0 0
Rating, Grade 2- Above Avg. [Member] | Commercial Mortgage Loans [Member]    
Total Loans 0 0
Rating, Grade 2- Above Avg. [Member] | Residential Loans [Member]    
Total Loans 0 7,172
Rating, Grade 2- Above Avg. [Member] | Agricultural Loans [Member]    
Total Loans 0 289,561
Rating, Grade 2- Above Avg. [Member] | Consumer and Other Loans [Member]    
Total Loans 54,683 10,195
Rating, Grade 3- Acceptable [Member]    
Total Loans 102,614,568 99,786,583
Rating, Grade 3- Acceptable [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 27,878,528 28,049,484
Rating, Grade 3- Acceptable [Member] | Construction Loans [Member]    
Total Loans 2,735,722 7,456,101
Rating, Grade 3- Acceptable [Member] | Commercial Mortgage Loans [Member]    
Total Loans 30,227,267 24,383,326
Rating, Grade 3- Acceptable [Member] | Residential Loans [Member]    
Total Loans 28,318,753 29,654,781
Rating, Grade 3- Acceptable [Member] | Agricultural Loans [Member]    
Total Loans 12,239,321 8,899,344
Rating, Grade 3- Acceptable [Member] | Consumer and Other Loans [Member]    
Total Loans 1,214,977 1,343,547
Rating, Grade 4- Fair [Member]    
Total Loans 212,560,434 178,021,718
Rating, Grade 4- Fair [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 44,700,727 40,358,471
Rating, Grade 4- Fair [Member] | Construction Loans [Member]    
Total Loans 22,656,533 18,402,769
Rating, Grade 4- Fair [Member] | Commercial Mortgage Loans [Member]    
Total Loans 67,350,012 62,023,892
Rating, Grade 4- Fair [Member] | Residential Loans [Member]    
Total Loans 62,775,779 48,747,687
Rating, Grade 4- Fair [Member] | Agricultural Loans [Member]    
Total Loans 12,761,501 6,306,754
Rating, Grade 4- Fair [Member] | Consumer and Other Loans [Member]    
Total Loans 2,315,882 2,182,145
Rating, Grade 5a- Watch [Member]    
Total Loans 2,188,556 2,054,423
Rating, Grade 5a- Watch [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 327,370 111,488
Rating, Grade 5a- Watch [Member] | Construction Loans [Member]    
Total Loans 0 0
Rating, Grade 5a- Watch [Member] | Commercial Mortgage Loans [Member]    
Total Loans 1,041,995 1,071,667
Rating, Grade 5a- Watch [Member] | Residential Loans [Member]    
Total Loans 770,338 832,624
Rating, Grade 5a- Watch [Member] | Agricultural Loans [Member]    
Total Loans 39,972 22,642
Rating, Grade 5a- Watch [Member] | Consumer and Other Loans [Member]    
Total Loans 8,881 16,002
Rating, Grade 5b- OAEM [Member]    
Total Loans 5,106,027 5,722,668
Rating, Grade 5b- OAEM [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 635,424 1,561,359
Rating, Grade 5b- OAEM [Member] | Construction Loans [Member]    
Total Loans 203,273 14,210
Rating, Grade 5b- OAEM [Member] | Commercial Mortgage Loans [Member]    
Total Loans 2,830,391 2,883,133
Rating, Grade 5b- OAEM [Member] | Residential Loans [Member]    
Total Loans 1,093,966 1,260,719
Rating, Grade 5b- OAEM [Member] | Agricultural Loans [Member]    
Total Loans 339,950 0
Rating, Grade 5b- OAEM [Member] | Consumer and Other Loans [Member]    
Total Loans 3,023 3,247
Rating, Grade 6- Substandard [Member]    
Total Loans 5,464,434 5,526,324
Rating, Grade 6- Substandard [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 413,690 214,862
Rating, Grade 6- Substandard [Member] | Construction Loans [Member]    
Total Loans 116,884 126,215
Rating, Grade 6- Substandard [Member] | Commercial Mortgage Loans [Member]    
Total Loans 1,925,116 1,370,794
Rating, Grade 6- Substandard [Member] | Residential Loans [Member]    
Total Loans 2,840,382 2,743,037
Rating, Grade 6- Substandard [Member] | Agricultural Loans [Member]    
Total Loans 146,907 1,061,825
Rating, Grade 6- Substandard [Member] | Consumer and Other Loans [Member]    
Total Loans 21,455 9,591
Rating, Grade 7- Doubtful [Member]    
Total Loans 90,866 88,224
Rating, Grade 7- Doubtful [Member] | Commercial, Financial and Agricultural Loans [Member]    
Total Loans 81,985 88,224
Rating, Grade 7- Doubtful [Member] | Construction Loans [Member]    
Total Loans 0 0
Rating, Grade 7- Doubtful [Member] | Commercial Mortgage Loans [Member]    
Total Loans 0 0
Rating, Grade 7- Doubtful [Member] | Residential Loans [Member]    
Total Loans 0 0
Rating, Grade 7- Doubtful [Member] | Agricultural Loans [Member]    
Total Loans 0 0
Rating, Grade 7- Doubtful [Member] | Consumer and Other Loans [Member]    
Total Loans $ 8,881 $ 0