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5. Loans, Allowance for Loan Losses and Credit Quality (Details 2) (USD $)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Dec. 31, 2013
Allowance for loan losses, Beginning balance $ 4,837,578 $ 4,493,384 $ 4,854,915 $ 4,312,080 $ 4,312,080
Charge-offs (115,594) (121,123) (283,802) (156,284) (388,429)
Recoveries 19,832 29,918 35,703 40,133 261,264
Provisions (credit) 135,000 120,000 270,000 326,250 670,000
Allowance for loan losses, Ending balance 4,876,816 4,522,179 4,876,816 4,522,179 4,854,915
Allowance for loan losses evaluated for impairment, Individually 231,900 241,800 231,900 241,800 351,400
Allowance for loan losses evaluated for impairment, Collectively 4,644,916 4,280,379 4,644,916 4,280,379 4,503,515
Allowance for loan losses 4,876,816 4,522,179 4,876,816 4,522,179 4,854,915
Loans evaluated for impairment, Individually 4,537,697 3,089,085 4,537,697 3,089,085 4,108,216
Loans evaluated for impairment, Collectively 446,055,607 421,704,126 446,055,607 421,704,126 435,800,710
Total Loans 450,593,304 424,793,211 450,593,304 424,793,211 439,908,926
Commercial and industrial
         
Allowance for loan losses, Beginning balance 556,223 436,389 516,382 428,381 428,381
Charge-offs (70,534) (1,352) (87,214) (19,287) (83,344)
Recoveries 2,124 792 2,236 992 2,953
Provisions (credit) 199,603 79,415 256,012 105,158 168,392
Allowance for loan losses, Ending balance 687,416 515,244 687,416 515,244 516,382
Allowance for loan losses evaluated for impairment, Individually 99,300 0 99,300 0 27,500
Allowance for loan losses evaluated for impairment, Collectively 588,116 515,244 588,116 515,244 488,882
Allowance for loan losses 687,416 515,244 687,416 515,244 516,382
Loans evaluated for impairment, Individually 1,233,885 305,425 1,233,885 305,425 373,696
Loans evaluated for impairment, Collectively 63,241,499 57,303,415 63,241,499 57,303,415 55,245,589
Total Loans 64,475,384 57,608,840 64,475,384 57,608,840 55,619,285
Commercial Real Estate
         
Allowance for loan losses, Beginning balance 2,172,678 1,763,037 2,143,398 1,536,440 1,536,440
Charge-offs (30,819) (107,936) (130,819) (107,936) (124,849)
Recoveries 0 0 0 0 185,791
Provisions (credit) 13,879 42,939 143,159 269,536 546,016
Allowance for loan losses, Ending balance 2,155,738 1,698,040 2,155,738 1,698,040 2,143,398
Allowance for loan losses evaluated for impairment, Individually 18,900 29,000 18,900 29,000 147,700
Allowance for loan losses evaluated for impairment, Collectively 2,136,838 1,669,040 2,136,838 1,669,040 1,995,698
Allowance for loan losses 2,155,738 1,698,040 2,155,738 1,698,040 2,143,398
Loans evaluated for impairment, Individually 1,558,186 1,068,160 1,558,186 1,068,160 1,386,477
Loans evaluated for impairment, Collectively 162,744,657 137,596,052 162,744,657 137,596,052 155,549,326
Total Loans 164,302,843 138,664,212 164,302,843 138,664,212 156,935,803
Residential Real Estate - 1st Lien
         
Allowance for loan losses, Beginning balance 1,396,934 1,511,139 1,452,184 1,563,576 1,563,576
Charge-offs 0 (3,052) 0 (3,052) (56,430)
Recoveries 1,725 3,010 11,098 8,636 15,819
Provisions (credit) (61,648) 16,865 (126,271) (41,198) (70,781)
Allowance for loan losses, Ending balance 1,337,011 1,527,962 1,337,011 1,527,962 1,452,184
Allowance for loan losses evaluated for impairment, Individually 100,600 121,700 100,600 121,700 99,700
Allowance for loan losses evaluated for impairment, Collectively 1,236,411 1,406,262 1,236,411 1,406,262 1,352,484
Allowance for loan losses 1,337,011 1,527,962 1,337,011 1,527,962 1,452,184
Loans evaluated for impairment, Individually 1,374,851 1,366,685 1,374,851 1,366,685 1,788,793
Loans evaluated for impairment, Collectively 167,992,858 172,516,473 167,992,858 172,516,473 171,058,281
Total Loans 169,367,709 173,883,158 169,367,709 173,883,158 172,847,074
Residential Real Estate Jr Lien
         
Allowance for loan losses, Beginning balance 348,738 386,070 366,471 332,556 332,556
Charge-offs 0 0 0 0 (56,797)
Recoveries 60 60 120 120 21,277
Provisions (credit) (54,184) 28,031 (71,977) 81,485 69,435
Allowance for loan losses, Ending balance 294,614 414,161 294,614 414,161 366,471
Allowance for loan losses evaluated for impairment, Individually 13,100 91,100 13,100 91,100 76,500
Allowance for loan losses evaluated for impairment, Collectively 281,514 323,061 281,514 323,061 289,971
Allowance for loan losses 294,614 414,161 294,614 414,161 366,471
Loans evaluated for impairment, Individually 370,775 348,815 370,775 348,815 559,250
Loans evaluated for impairment, Collectively 44,193,251 44,796,860 44,193,251 44,796,860 45,128,155
Total Loans 44,564,026 45,145,675 44,564,026 45,145,675 45,687,405
Consumer
         
Allowance for loan losses, Beginning balance 100,386 119,032 105,279 138,699 138,699
Charge-offs (14,241) (8,783) (65,769) (26,009) (67,009)
Recoveries 15,923 26,056 22,249 30,385 35,424
Provisions (credit) (17,953) (20,057) 22,356 (26,827) (1,835)
Allowance for loan losses, Ending balance 84,115 116,248 84,115 116,248 105,279
Allowance for loan losses evaluated for impairment, Individually 0 0 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 84,115 116,248 84,115 116,248 105,279
Allowance for loan losses 84,115 116,248 84,115 116,248 105,279
Loans evaluated for impairment, Individually 0 0 0 0 0
Loans evaluated for impairment, Collectively 7,883,342 9,491,326 7,883,342 9,491,326 8,819,359
Total Loans 7,883,342 9,491,326 7,883,342 9,491,326 8,819,359
Unallocated
         
Allowance for loan losses, Beginning balance 262,619 277,717 271,201 312,428 312,428
Charge-offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Provisions (credit) 55,303 (27,193) 46,721 (61,904) (41,227)
Allowance for loan losses, Ending balance 317,922 250,524 317,922 250,524 271,201
Allowance for loan losses evaluated for impairment, Individually 0 0 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 317,922 250,524 317,922 250,524 271,201
Allowance for loan losses $ 317,922 $ 250,524 $ 317,922 $ 250,524 $ 271,201