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Loans Receivable and Allowance for Loan Losses (Details 2) (USD $) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2012 | Sep. 30, 2011 | Dec. 31, 2011
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | $ 6,673,648 | $ 11,399,727 | $ 9,384,672 | $ 15,374,101 |
Charge-offs | (3,997) | (217,788) | (197,220) | (7,405,926) |
Recoveries | 22,080 | 16,086 | 63,106 | 779,736 |
Provision |  |  | (2,558,827) | 8,464,427 |
Balance, end of period | 6,691,731 | 11,157,678 | 6,691,731 | 11,157,678 |
Ending balance: individually evaluated for impairment | 805,808 |  | 805,808 |  |
Ending balance: collectively evaluated for impairment | 5,885,923 |  | 5,885,923 |  |
Total Allowance for Loan Losses | 6,691,731 | 11,157,678 | 6,691,731 | 11,157,678 |
Total Loans ending balance | 499,041,644 |  | 499,041,644 |  | 509,757,889
Ending balance: individually evaluated for impairment | 39,088,338 |  | 39,088,338 |  |
Ending balance: collectively evaluated for impairment | 459,953,306 |  | 459,953,306 |  |
Commercial, Real Estate [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 3,782,390 |  | 4,018,746 |  |
Charge-offs |  |  | (49,922) |  |
Recoveries | 14,988 |  | 51,964 |  |
Provision | (212,339) |  | (435,749) |  |
Balance, end of period | 3,585,039 |  | 3,585,039 |  |
Ending balance: individually evaluated for impairment | 406,279 |  | 406,279 |  |
Ending balance: collectively evaluated for impairment | 3,178,760 |  | 3,178,760 |  |
Total Allowance for Loan Losses | 3,585,039 |  | 3,585,039 |  |
Total Loans ending balance | 255,551,934 |  | 255,551,934 |  | 215,659,837
Ending balance: individually evaluated for impairment | 14,990,803 |  | 14,990,803 |  |
Ending balance: collectively evaluated for impairment | 240,561,131 |  | 240,561,131 |  |
Construction [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 250,511 |  | 867,159 |  |
Provision | 228 |  | (616,420) |  |
Balance, end of period | 250,739 |  | 250,739 |  |
Ending balance: individually evaluated for impairment | 31,520 |  | 31,520 |  |
Ending balance: collectively evaluated for impairment | 219,219 |  | 219,219 |  |
Total Allowance for Loan Losses | 250,739 |  | 250,739 |  |
Total Loans ending balance | 6,213,797 |  | 6,213,797 |  | 12,306,922
Ending balance: individually evaluated for impairment | 3,077,844 |  | 3,077,844 |  |
Ending balance: collectively evaluated for impairment | 3,135,953 |  | 3,135,953 |  |
Construction to Permanent [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 121,450 |  | 547,333 |  |
Provision | (106,969) |  | (532,852) |  |
Balance, end of period | 14,481 |  | 14,481 |  |
Ending balance: collectively evaluated for impairment | 14,481 |  | 14,481 |  |
Total Allowance for Loan Losses | 14,481 |  | 14,481 |  |
Total Loans ending balance | 4,312,597 |  | 4,312,597 |  | 10,012,022
Ending balance: individually evaluated for impairment | 1,274,187 |  | 1,274,187 |  |
Ending balance: collectively evaluated for impairment | 3,038,410 |  | 3,038,410 |  |
Residential [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 1,209,903 |  | 2,550,588 |  |
Charge-offs |  |  | (84,711) |  |
Provision | 208,920 |  | (1,047,054) |  |
Balance, end of period | 1,418,823 |  | 1,418,823 |  |
Ending balance: individually evaluated for impairment | 84,169 |  | 84,169 |  |
Ending balance: collectively evaluated for impairment | 1,334,654 |  | 1,334,654 |  |
Total Allowance for Loan Losses | 1,418,823 |  | 1,418,823 |  |
Total Loans ending balance | 138,666,279 |  | 138,666,279 |  | 188,108,855
Ending balance: individually evaluated for impairment | 18,142,493 |  | 18,142,493 |  |
Ending balance: collectively evaluated for impairment | 120,523,786 |  | 120,523,786 |  |
Commercial [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 735,342 |  | 882,062 |  |
Charge-offs | (3,942) |  | (48,413) |  |
Recoveries | 6,362 |  | 8,862 |  |
Provision | 78,403 |  | (26,346) |  |
Balance, end of period | 816,165 |  | 816,165 |  |
Ending balance: individually evaluated for impairment | 37,330 |  | 37,330 |  |
Ending balance: collectively evaluated for impairment | 778,835 |  | 778,835 |  |
Total Allowance for Loan Losses | 816,165 |  | 816,165 |  |
Total Loans ending balance | 41,100,960 |  | 41,100,960 |  | 31,810,735
Ending balance: individually evaluated for impairment | 182,258 |  | 182,258 |  |
Ending balance: collectively evaluated for impairment | 40,918,702 |  | 40,918,702 |  |
Consumer [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 503,332 |  | 458,762 |  |
Charge-offs | (55) |  | (14,174) |  |
Recoveries | 730 |  | 2,280 |  |
Provision | 47,643 |  | 104,782 |  |
Balance, end of period | 551,650 |  | 551,650 |  |
Ending balance: individually evaluated for impairment | 246,510 |  | 246,510 |  |
Ending balance: collectively evaluated for impairment | 305,140 |  | 305,140 |  |
Total Allowance for Loan Losses | 551,650 |  | 551,650 |  |
Total Loans ending balance | 53,196,077 |  | 53,196,077 |  | 51,859,518
Ending balance: individually evaluated for impairment | 1,420,753 |  | 1,420,753 |  |
Ending balance: collectively evaluated for impairment | 51,775,324 |  | 51,775,324 |  |
Unallocated [Member] |  |  |  |  |
Allowance for loan losses: |  |  |  |  |
Balance, beginning of period | 70,720 |  | 60,022 |  |
Provision | (15,886) |  | (5,188) |  |
Balance, end of period | 54,834 |  | 54,834 |  |
Ending balance: collectively evaluated for impairment | 54,834 |  | 54,834 |  |
Total Allowance for Loan Losses | $ 54,834 |  | $ 54,834 |  |

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- Definition Reflects the gross amount charged against earnings during the period as credit losses (bad debt expense) based on review of the loan and lease portfolio and application of the methodology for estimating credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
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- Definition Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
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- Definition Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
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- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=7512638&loc=SL6953423-111524 + Details
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- Definition Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 8 -Subparagraph a(ii) -Chapter V -Subsection I -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section L -Subsection 1 + Details
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