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Securities (Details) (USD $) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2013 | Dec. 31, 2012
Debt securities available for sale: |  |
Debt securities available for sale, Amortized Cost | $ 94,746,786 | $ 73,737,456
Debt securities available for sale, Gross Unrealized Gains | 892,271 | 2,375,922
Debt securities available for sale, Gross Unrealized Loss | (356,641) | (16,732)
Debt securities available for sale, Fair Value | 95,282,416 | 76,096,646
Debt securities held to maturity, Fair Value | 37,589 | 46,212
US Government Agencies Debt Securities [Member] |  |
Debt securities available for sale: |  |
Debt securities available for sale, Amortized Cost | 3,479,680 | 3,961,956
Debt securities available for sale, Gross Unrealized Gains | 48,665 | 56,195
Debt securities available for sale, Gross Unrealized Loss | 0 | 0
Debt securities available for sale, Fair Value | 3,528,345 | 4,018,151
US States and Political Subdivisions Debt Securities [Member] |  |
Debt securities available for sale: |  |
Debt securities available for sale, Amortized Cost | 17,065,923 | 21,531,727
Debt securities available for sale, Gross Unrealized Gains | 683,599 | 2,101,590
Debt securities available for sale, Gross Unrealized Loss | (55,166) | 0
Debt securities available for sale, Fair Value | 17,694,356 | 23,633,317
Residential Mortgage Backed Securities [Member] |  |
Debt securities available for sale: |  |
Debt securities available for sale, Amortized Cost | 7,797,244 | 9,092,205
Debt securities available for sale, Gross Unrealized Gains | 106,280 | 132,038
Debt securities available for sale, Gross Unrealized Loss | 0 | (1,824)
Debt securities available for sale, Fair Value | 7,903,524 | 9,222,419
Debt securities held to maturity, Amortized Cost | 36,620 | 45,086
Debt securities held to maturity, Unrecognized Gain | 969 | 1,341
Debt securities held to maturity, Unrecognized Loss | 0 | (8)
Debt securities held to maturity, Fair Value | 37,589 | 46,212
Collateralized Debt Obligations [Member] |  |
Debt securities available for sale: |  |
Debt securities available for sale, Amortized Cost | 66,403,939 | 39,151,568
Debt securities available for sale, Gross Unrealized Gains | 53,727 | 86,099
Debt securities available for sale, Gross Unrealized Loss | (301,475) | (14,908)
Debt securities available for sale, Fair Value | $ 66,156,191 | $ 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 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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