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Securities (Details) (USD $) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2013 | Dec. 31, 2012
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | $ 98,967,249 | $ 73,737,456
Debt securities available for sale Gross Unrealized Gains | 1,109,921 | 2,375,922
Debt securities available for sale Gross Unrealized Loss | (299,721) | (16,732)
Debt securities available for sale, Fair Value | 99,777,449 | 76,096,646
Debt securities held to maturity, Fair Value | 41,165 | 46,212
US Government Agencies Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 3,862,322 | 3,961,956
Debt securities available for sale Gross Unrealized Gains | 55,138 | 56,195
Debt securities available for sale Gross Unrealized Loss | 0 | 0
Debt securities available for sale, Fair Value | 3,917,460 | 4,018,151
US States and Political Subdivisions Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 16,589,144 | 21,531,727
Debt securities available for sale Gross Unrealized Gains | 830,170 | 2,101,590
Debt securities available for sale Gross Unrealized Loss | (4,151) | 0
Debt securities available for sale, Fair Value | 17,415,163 | 23,633,317
Residential Mortgage Backed Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 8,025,705 | 9,092,205
Debt securities available for sale Gross Unrealized Gains | 149,580 | 132,038
Debt securities available for sale Gross Unrealized Loss | (776) | (1,824)
Debt securities available for sale, Fair Value | 8,174,509 | 9,222,419
Debt securities held to maturity, Amortized Cost | 40,014 | 45,086
Debt securities held to maturity Unrecognized Gain | 1,151 | 1,341
Debt securities held to maturity Unrecognized Loss | 0 | (8)
Debt securities held to maturity, Fair Value | 41,165 | 46,212
Collateralized Debt Obligations [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 70,490,078 | 39,151,568
Debt securities available for sale Gross Unrealized Gains | 75,033 | 86,099
Debt securities available for sale Gross Unrealized Loss | (294,794) | (14,908)
Debt securities available for sale, Fair Value | $ 70,270,317 | $ 39,222,759

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- Definition This item represents the cost of debt securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + References No definition available. + Details
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- Definition Amount of debt securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -Subparagraph (b)-(g) -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 + Details
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- Definition Amount of unrealized gain before deducting unrealized loss on investments in debt and equity securities classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
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- Definition Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
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- Definition Amount before other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity. + References No definition available. + Details
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- Definition Fair value of investments in debt securities classified as held-to-maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 + Details
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- Definition Amount of unrecognized gain before loss on investments in held-to-maturity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563 + Details
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