5. Loans, Allowance for Loan Losses and Credit Quality (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Loans and Leases Receivable Disclosure [Abstract]
Commercial & industrial	$ 63,540,340	$ 65,191,124	$ 67,447,337
Commercial real estate	178,205,320	178,206,542	171,453,104
Residential real estate - 1st lien	162,594,375	162,760,273	161,594,311
Residential real estate - Jr lien	43,917,725	44,720,266	44,678,956
Consumer	6,790,425	7,241,224	7,399,886
Gross Loans	455,048,185	458,119,429	452,573,594
Deduct (add):
Allowance for loan losses	5,109,488	5,011,878	5,003,049	$ 4,905,874
Deferred net loan costs	(315,050)	(316,491)	(303,949)
Total Adjustments	4,794,438	4,695,387	4,699,100
Net loans	$ 450,253,747	$ 453,424,042	$ 447,874,494

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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.

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Amount before allowance of commercial loans and leases receivable includes, but not limited to, commercial and industrial loans, agricultural loans, mortgage loans, promissory notes, interbank and other loans to financial institutions, draws against credit facilities, trade financing, lease financings. 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.

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Amount before allowance of consumer loans, including, but not limited to, mortgage, home equity, vehicles, credit card, installment, and lease financing. 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.

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Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for loans and leases covered under loss sharing agreements.

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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.

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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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Amount before allowance of commercial loans issued to businesses to acquire, develop, construct, improve, or refinance land or building. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans covered under loss sharing agreements.

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