Loans and Allowance for Loan Losses - Schedule of Loan Portfolio and Percentage of Loans in Each Category to Total Loans (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Loans outstanding	$ 366,662,213	$ 330,191,311
Unearned interest and discount	(17,490)	(17,921)
Allowance for loan losses	(3,078,098)	(3,043,632)
Net loans	$ 363,566,625	$ 327,129,758
Percentage of loan and allowance for loan losses	100.00%	100.00%
Commercial, Financial and Agricultural Loans [Member]
Loans outstanding	$ 87,717,667	$ 73,146,397
Percentage of loan and allowance for loan losses	23.90%	22.20%
Construction Loans [Member]
Loans outstanding	$ 30,799,672	$ 22,287,012
Percentage of loan and allowance for loan losses	8.40%	6.80%
Commercial Mortgage Loans [Member]
Loans outstanding	$ 105,935,188	$ 106,458,342
Percentage of loan and allowance for loan losses	28.90%	32.20%
Residential Loans [Member]
Loans outstanding	$ 104,797,473	$ 99,159,607
Percentage of loan and allowance for loan losses	28.60%	30.00%
Agricultural Loans [Member]
Loans outstanding	$ 32,234,234	$ 25,373,621
Percentage of loan and allowance for loan losses	8.80%	7.70%
Consumer and Other Loans [Member]
Loans outstanding	$ 5,177,979	$ 3,766,332
Percentage of loan and allowance for loan losses	1.40%	1.10%

Percentage of loan and allowance for loan losses.

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- Definition

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.

+ References

No definition available.

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- Definition

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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-Publisher FASB
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-SubTopic 210
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- Definition

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.

+ References

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- Definition

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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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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