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Securities (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2015 | Dec. 31, 2014
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | $ 74,300,582 | $ 86,720,015
Debt securities available for sale Gross Unrealized Gains | 398,929 | 624,062
Debt securities available for sale Gross Unrealized Losses | (218,075) | (151,168)
Debt securities available for sale Fair Value | 74,481,436 | 87,192,909
Debt securities held to maturity: |  |
Debt securities held to maturity Amortized Cost | 22,131 | 25,428
Debt securities held to maturity Gross Unrealized Gains | 285 | 274
Debt securities held to maturity Gross Unrealized Losses | (6) | 0
Debt securities held to maturity Fair Value | 22,410 | 25,702
US Government Agencies Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 521,020 | 560,183
Debt securities available for sale Gross Unrealized Gains | 5,423 | 2,840
Debt securities available for sale Gross Unrealized Losses | 0 | 0
Debt securities available for sale Fair Value | 526,443 | 563,023
US States and Political Subdivisions Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 4,365,290 | 7,028,388
Debt securities available for sale Gross Unrealized Gains | 112,960 | 302,697
Debt securities available for sale Gross Unrealized Losses | (13,223) | 0
Debt securities available for sale Fair Value | 4,465,027 | 7,331,085
Residential Mortgage Backed Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 15,149,059 | 16,852,496
Debt securities available for sale Gross Unrealized Gains | 21,400 | 44,954
Debt securities available for sale Gross Unrealized Losses | (52,476) | (9,179)
Debt securities available for sale Fair Value | 15,117,983 | 16,888,271
Collateralized Debt Obligations [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 54,265,213 | 62,278,948
Debt securities available for sale Gross Unrealized Gains | 259,146 | 273,571
Debt securities available for sale Gross Unrealized Losses | (152,376) | (141,989)
Debt securities available for sale Fair Value | $ 54,371,983 | $ 62,410,530

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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 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 2: 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 + Details
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