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Securities (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2015 | Dec. 31, 2014
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | $ 151,953,254 | $ 99,367,830
Debt securities available for sale Gross Unrealized Gains | 709,637 | 458,680
Debt securities available for sale Gross Unrealized Losses | (513,224) | (950,012)
Debt securities available for sale Fair Value | 152,149,667 | 98,876,498
US Government-sponsored Enterprises Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 20,746,894 | 21,267,024
Debt securities available for sale Gross Unrealized Gains | 96,846 | 44,860
Debt securities available for sale Gross Unrealized Losses | (20,459) | (205,236)
Debt securities available for sale Fair Value | 20,823,281 | 21,106,648
US States and Political Subdivisions Debt Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 6,809,103 | 2,011,818
Debt securities available for sale Gross Unrealized Gains | 26,609 | 19,404
Debt securities available for sale Gross Unrealized Losses | (27,146) | 0
Debt securities available for sale Fair Value | 6,808,566 | 2,031,222
Residential Mortgage Backed Securities [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 114,711,249 | 70,070,019
Debt securities available for sale Gross Unrealized Gains | 568,114 | 370,266
Debt securities available for sale Gross Unrealized Losses | (365,108) | (587,361)
Debt securities available for sale Fair Value | 114,914,255 | 69,852,924
Government National Mortgage Association Certificates and Obligations (GNMA) [Member] |  |
Debt securities available-for-sale: |  |
Debt securities available for sale, Amortized Cost | 9,686,008 | 6,018,969
Debt securities available for sale Gross Unrealized Gains | 18,068 | 24,150
Debt securities available for sale Gross Unrealized Losses | (100,511) | (157,415)
Debt securities available for sale Fair Value | $ 9,603,565 | $ 5,885,704

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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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