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Securities (Details) (USD $) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2014 | Dec. 31, 2013
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | $ 78,082,541 | $ 91,798,028
Debt securities available for sale Gross Unrealized Gains | 512,901 | 763,368
Debt securities available for sale Gross Unrealized Losses | (345,770) | (352,724)
Debt securities available for sale Fair Value | 78,249,672 | 92,208,672
Debt securities held to maturity: |  |
Debt securities held to maturity Amortized Cost | 29,374 | 34,165
Debt securities held to maturity Gross Unrealized Gains | 269 | 862
Debt securities held to maturity Gross Unrealized Losses | 0 | 0
Debt securities held to maturity Fair Value | 29,643 | 35,027
Us Government Agencies Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 665,442 | 3,433,216
Debt securities available for sale Gross Unrealized Gains | 1,129 | 48,119
Debt securities available for sale Gross Unrealized Losses | 0 | 0
Debt securities available for sale Fair Value | 666,571 | 3,481,335
Us States and Political Subdivisions Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 8,531,200 | 14,908,761
Debt securities available for sale Gross Unrealized Gains | 379,818 | 425,021
Debt securities available for sale Gross Unrealized Losses | (9,352) | (84,544)
Debt securities available for sale Fair Value | 8,901,666 | 15,249,238
Residential Mortgage Backed Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 5,007,711 | 7,047,076
Debt securities available for sale Gross Unrealized Gains | 28,201 | 85,203
Debt securities available for sale Gross Unrealized Losses | (2,176) | 0
Debt securities available for sale Fair Value | 5,033,736 | 7,132,279
Collateralized Debt Obligations [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 63,878,188 | 66,408,975
Debt securities available for sale Gross Unrealized Gains | 103,753 | 205,025
Debt securities available for sale Gross Unrealized Losses | (334,242) | (268,180)
Debt securities available for sale Fair Value | $ 63,647,699 | $ 66,345,820

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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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: 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 + 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 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 3: 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 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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