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5. Loans, Allowance for Loan Losses and Credit Quality (Details 2) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Dec. 31, 2015
Allowance for loan losses, Beginning balance $ 5,011,878 $ 4,905,874 $ 4,905,874
Charge-offs (27,823) (76,422) (502,366)
Recoveries 25,433 23,597 98,370
Provisions (credit) 100,000 150,000 510,000
Allowance for loan losses, Ending balance 5,109,488 5,003,049 5,011,878
Allowance for loan losses evaluated for impairment, Individually 117,700 140,200 139,700
Allowance for loan losses evaluated for impairment, Collectively 4,991,788 4,862,849 4,872,178
Allowance for loan losses 5,109,488 5,003,049 5,011,878
Loans evaluated for impairment, Individually 2,060,927 3,939,120 4,491,996
Loans evaluated for impairment, Collectively 452,987,258 448,634,474 453,627,433
Total Loans 455,048,185 452,573,594 458,119,429
Commercial and industrial      
Allowance for loan losses, Beginning balance 712,902 646,719 646,719
Charge-offs (10,836) (35,059) (200,900)
Recoveries 19,295 5,607 59,264
Provisions (credit) 9,014 133,224 207,819
Allowance for loan losses, Ending balance 730,375 750,491 712,902
Allowance for loan losses evaluated for impairment, Individually 0 70,200 0
Allowance for loan losses evaluated for impairment, Collectively 730,375 680,291 712,902
Allowance for loan losses 730,375 750,491 712,902
Loans evaluated for impairment, Individually 204,354 702,732 286,436
Loans evaluated for impairment, Collectively 63,335,986 66,744,605 64,904,688
Total Loans 63,540,340 67,447,337 65,191,124
Commercial Real Estate      
Allowance for loan losses, Beginning balance 2,152,678 2,311,936 2,311,936
Charge-offs 0 0 (14,783)
Recoveries 0 0 0
Provisions (credit) 142,625 13,175 (144,475)
Allowance for loan losses, Ending balance 2,295,303 2,325,111 2,152,678
Allowance for loan losses evaluated for impairment, Individually 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 2,295,303 2,325,111 2,152,678
Allowance for loan losses 2,295,303 2,325,111 2,152,678
Loans evaluated for impairment, Individually 907,309 2,107,787 2,551,748
Loans evaluated for impairment, Collectively 177,298,011 169,345,317 175,654,794
Total Loans 178,205,320 171,453,104 178,206,542
Residential Real Estate - 1st Lien      
Allowance for loan losses, Beginning balance 1,368,028 1,270,766 1,270,766
Charge-offs (312) (15,874) (150,947)
Recoveries 312 6,042 6,042
Provisions (credit) (29,101) 61,083 242,167
Allowance for loan losses, Ending balance 1,338,927 1,322,017 1,368,028
Allowance for loan losses evaluated for impairment, Individually 0 59,100 25,100
Allowance for loan losses evaluated for impairment, Collectively 1,338,927 1,262,917 1,342,928
Allowance for loan losses 1,338,927 1,322,017 1,368,028
Loans evaluated for impairment, Individually 717,673 820,565 1,419,808
Loans evaluated for impairment, Collectively 161,876,702 160,773,746 161,340,465
Total Loans 162,594,375 161,594,311 162,760,273
Residential Real Estate Jr Lien      
Allowance for loan losses, Beginning balance 422,822 321,099 321,099
Charge-offs 0 (20,199) (66,104)
Recoveries 60 60 240
Provisions (credit) 143 20,447 167,587
Allowance for loan losses, Ending balance 423,025 321,407 422,822
Allowance for loan losses evaluated for impairment, Individually 117,700 10,900 114,600
Allowance for loan losses evaluated for impairment, Collectively 305,325 310,507 308,222
Allowance for loan losses 423,025 321,407 422,822
Loans evaluated for impairment, Individually 231,591 308,036 234,004
Loans evaluated for impairment, Collectively 43,686,134 44,370,920 44,486,262
Total Loans 43,917,725 44,678,956 44,720,266
Consumer      
Allowance for loan losses, Beginning balance 75,689 118,819 118,819
Charge-offs (16,675) (5,290) (69,632)
Recoveries 5,766 11,888 32,824
Provisions (credit) (6,324) (39,333) (6,322)
Allowance for loan losses, Ending balance 58,456 86,084 75,689
Allowance for loan losses evaluated for impairment, Individually 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 58,456 86,084 75,689
Allowance for loan losses 58,456 86,084 75,689
Loans evaluated for impairment, Individually 0 0 0
Loans evaluated for impairment, Collectively 6,790,425 7,399,886 7,241,224
Total Loans 6,790,425 7,399,886 7,241,224
Unallocated      
Allowance for loan losses, Beginning balance 279,759 236,535 236,535
Charge-offs 0 0 0
Recoveries 0 0 0
Provisions (credit) (16,357) (38,596) 43,224
Allowance for loan losses, Ending balance 263,402 197,939 279,759
Allowance for loan losses evaluated for impairment, Individually 0 0 0
Allowance for loan losses evaluated for impairment, Collectively 263,402 197,939 279,759
Allowance for loan losses $ 263,402 $ 197,939 $ 279,759