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5. Loans, Allowance for Loan Losses and Credit Quality (Details 2) (USD $)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Dec. 31, 2013
Allowance for loan losses, Beginning balance $ 4,876,816 $ 4,522,179 $ 4,854,915 $ 4,312,080 $ 4,312,080
Charge-offs (138,493) (73,844) (422,295) (230,127) (388,429)
Recoveries 12,468 213,596 48,171 253,728 261,264
Provisions (credit) 135,000 137,500 405,000 463,750 670,000
Allowance for loan losses, Ending balance 4,885,791 4,799,431 4,885,791 4,799,431 4,854,915
Allowance for loan losses evaluated for impairment, Individually 128,600 411,900 128,600 411,900 351,400
Allowance for loan losses evaluated for impairment, Collectively 4,757,191 4,387,531 4,757,191 4,387,531 4,503,515
Allowance for loan losses 4,885,791 4,799,431 4,885,791 4,799,431 4,854,915
Loans evaluated for impairment, Individually 3,994,071 4,439,311 3,994,071 4,439,311 4,108,216
Loans evaluated for impairment, Collectively 439,994,559 427,542,476 439,994,559 427,542,476 435,800,710
Total Loans 443,988,630 431,981,787 443,988,630 431,981,787 439,908,926
Commercial and industrial
         
Allowance for loan losses, Beginning balance 687,416 515,244 516,382 428,381 428,381
Charge-offs (27,881) (42,327) (115,095) (61,614) (83,344)
Recoveries 3,028 1,126 5,265 2,117 2,953
Provisions (credit) 11,893 4,891 267,904 110,050 168,392
Allowance for loan losses, Ending balance 674,456 478,934 674,456 478,934 516,382
Allowance for loan losses evaluated for impairment, Individually 21,200 0 21,200 0 27,500
Allowance for loan losses evaluated for impairment, Collectively 653,256 478,934 653,256 478,934 488,882
Allowance for loan losses 674,456 478,934 674,456 478,934 516,382
Loans evaluated for impairment, Individually 983,044 319,010 983,044 319,010 373,696
Loans evaluated for impairment, Collectively 62,976,186 55,181,725 62,976,186 55,181,725 55,245,589
Total Loans 63,959,230 55,500,735 63,959,230 55,500,735 55,619,285
Commercial Real Estate
         
Allowance for loan losses, Beginning balance 2,155,738 1,698,040 2,143,398 1,536,440 1,536,440
Charge-offs (24,100) (16,913) (154,919) (124,849) (124,849)
Recoveries 0 185,791 0 185,791 185,791
Provisions (credit) 118,614 72,698 261,773 342,234 546,016
Allowance for loan losses, Ending balance 2,250,252 1,939,616 2,250,252 1,939,616 2,143,398
Allowance for loan losses evaluated for impairment, Individually 62,000 115,700 62,000 115,700 147,700
Allowance for loan losses evaluated for impairment, Collectively 2,188,252 1,823,916 2,188,252 1,823,916 1,995,698
Allowance for loan losses 2,250,252 1,939,616 2,250,252 1,939,616 2,143,398
Loans evaluated for impairment, Individually 1,728,772 1,716,870 1,728,772 1,716,870 1,386,477
Loans evaluated for impairment, Collectively 160,546,726 145,563,917 160,546,726 145,563,917 155,549,326
Total Loans 162,275,498 147,280,787 162,275,498 147,280,787 156,935,803
Residential Real Estate - 1st Lien
         
Allowance for loan losses, Beginning balance 1,337,011 1,527,962 1,452,184 1,563,576 1,563,576
Charge-offs (28,382) (3,957) (28,382) (7,009) (56,430)
Recoveries 1,725 3,128 12,823 11,764 15,819
Provisions (credit) (22,894) (14,415) (149,165) (55,613) (70,781)
Allowance for loan losses, Ending balance 1,287,460 1,512,718 1,287,460 1,512,718 1,452,184
Allowance for loan losses evaluated for impairment, Individually 45,400 110,500 45,400 110,500 99,700
Allowance for loan losses evaluated for impairment, Collectively 1,242,060 1,402,218 1,242,060 1,402,218 1,352,484
Allowance for loan losses 1,287,460 1,512,718 1,287,460 1,512,718 1,452,184
Loans evaluated for impairment, Individually 947,329 1,734,139 947,329 1,734,139 1,788,793
Loans evaluated for impairment, Collectively 164,715,097 172,773,870 164,715,097 172,773,870 171,058,281
Total Loans 165,662,426 174,508,009 165,662,426 174,508,009 172,847,074
Residential Real Estate Jr Lien
         
Allowance for loan losses, Beginning balance 294,614 414,161 366,471 332,556 332,556
Charge-offs (33,875) 0 (33,875) 0 (56,797)
Recoveries 60 21,110 180 21,230 21,277
Provisions (credit) 23,329 81,589 (48,648) 163,074 69,435
Allowance for loan losses, Ending balance 284,128 516,860 284,128 516,860 366,471
Allowance for loan losses evaluated for impairment, Individually 0 185,700 0 185,700 76,500
Allowance for loan losses evaluated for impairment, Collectively 284,128 331,160 284,128 331,160 289,971
Allowance for loan losses 284,128 516,860 284,128 516,860 366,471
Loans evaluated for impairment, Individually 334,926 669,292 334,926 669,292 559,250
Loans evaluated for impairment, Collectively 43,812,935 44,610,108 43,812,935 44,610,108 45,128,155
Total Loans 44,147,861 45,279,400 44,147,861 45,279,400 45,687,405
Consumer
         
Allowance for loan losses, Beginning balance 84,115 116,248 105,279 138,699 138,699
Charge-offs (24,255) (10,647) (90,024) (36,655) (67,009)
Recoveries 7,655 2,441 29,903 32,826 35,424
Provisions (credit) 23,252 22,894 45,609 (3,934) (1,835)
Allowance for loan losses, Ending balance 90,767 130,936 90,767 130,936 105,279
Allowance for loan losses evaluated for impairment, Individually 0 0 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 90,767 130,936 90,767 130,936 105,279
Allowance for loan losses 90,767 130,936 90,767 130,936 105,279
Loans evaluated for impairment, Individually 0 0 0 0 0
Loans evaluated for impairment, Collectively 7,943,615 9,412,856 7,943,615 9,412,856 8,819,359
Total Loans 7,943,615 9,412,856 7,943,615 9,412,856 8,819,359
Unallocated
         
Allowance for loan losses, Beginning balance 317,922 250,524 271,201 312,428 312,428
Charge-offs 0 0 0 0 0
Recoveries 0 0 0 0 0
Provisions (credit) (19,194) (30,157) 27,527 (92,061) (41,227)
Allowance for loan losses, Ending balance 298,728 220,367 298,728 220,367 271,201
Allowance for loan losses evaluated for impairment, Individually 0 0 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 298,728 220,367 298,728 220,367 271,201
Allowance for loan losses $ 298,728 $ 220,367 $ 298,728 $ 220,367 $ 271,201