LOANS (Past Due Financing Receivables) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Current	$ 754,743,265	$ 744,659,871
31-60 Days	766,796	829,306
61-89 Days	2,240,307	2,346,125
90 or Greater Days	11,089,722	8,717,017
Total Past Due	14,096,825	11,892,448
Total Loan Receivables	768,840,090	756,552,319	741,017,579
Commercial Equipment [Member]
Current	20,730,853	15,659,007
31-60 Days	37,682	371,921
61-89 Days		20,373
90 or Greater Days	316,662	216,383
Total Past Due	354,344	608,677
Total Loan Receivables	21,085,197	16,267,684	17,246,112
Consumer Loans [Member]
Current	898,574	983,094
31-60 Days	3,226	9,363
61-89 Days		2,749
Total Past Due	3,226	12,112
Total Loan Receivables	901,800	995,206	1,047,046
Commercial Loans [Member]
Current	80,633,889	84,384,426
31-60 Days	200,000
61-89 Days		41,090
90 or Greater Days	5,670,331	3,732,090
Total Past Due	5,870,331	3,773,180
Total Loan Receivables	86,504,220	88,157,606	86,057,488
Home Equity and Second Mortgage [Member]
Current	21,388,847	21,499,018
31-60 Days	199,217	350,715
61-89 Days	123,916	61,346
90 or Greater Days		71,296
Total Past Due	323,133	483,357
Total Loan Receivables	21,711,980	21,982,375	21,940,441
Construction and Land Development [Member]
Current	30,786,474	31,818,782
31-60 Days	326,671
Total Past Due	326,671
Total Loan Receivables	31,113,145	31,818,782	31,639,206
Residential Mortgage [Member]
Current	159,568,816	173,593,886
31-60 Days		97,307
61-89 Days	137,772	802,757
90 or Greater Days	2,155,122	3,169,404
Total Past Due	2,292,894	4,069,468
Total Loan Receivables	161,861,710	177,663,354	176,825,516
Commercial Real Estate [Member]
Current	440,735,812	416,721,658
61-89 Days	1,978,619	1,417,810
90 or Greater Days	2,947,607	1,527,844
Total Past Due	4,926,226	2,945,654
Total Loan Receivables	$ 445,662,038	$ 419,667,312	$ 406,261,770