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Loans Receivable and Allowance for Loan Losses (Details 2) (USD $) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2013 | Mar. 31, 2012 | Dec. 31, 2012
Allowance for loan losses: |  |  |
Balance, beginning of year | $ 6,015,636 | $ 9,384,672 | $ 9,384,672
Loans charged-off | (305,384) | (102,483) | (1,070,356)
Recoveries | 36,682 | 24,156 | 80,543
Provision | (29,786) | (845,402) | (2,379,223)
Balance, end of year | 5,717,148 | 8,460,943 | 6,015,636
Ending balance: individually evaluated for impairment | 998,238 |  | 968,414
Ending balance: collectively evaluated for impairment | 4,718,910 |  | 5,047,222
Total Allowance for Loan Losses | 5,717,148 | 8,460,943 | 6,015,636
Total Loans ending balance | 460,943,888 |  | 464,150,482
Ending balance: individually evaluated for impairment | 32,900,602 |  | 33,383,078
Ending balance: collectively evaluated for impairment | 428,043,286 |  | 430,767,404
Commercial [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 941,456 | 882,062 | 882,062
Loans charged-off |  |  | (48,414)
Recoveries | 1,000 |  | 10,861
Provision | 903,859 |  | 96,947
Balance, end of year | 1,846,315 |  | 941,456
Ending balance: individually evaluated for impairment | 33,281 |  | 33,280
Ending balance: collectively evaluated for impairment | 1,813,034 |  | 908,176
Total Allowance for Loan Losses | 1,846,315 |  | 941,456
Total Loans ending balance | 35,743,063 |  | 36,428,751
Ending balance: individually evaluated for impairment | 182,258 |  | 219,509
Ending balance: collectively evaluated for impairment | 35,560,805 |  | 36,209,242
Commercial, Real Estate [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 3,509,395 | 4,018,746 | 4,018,746
Loans charged-off | (15,000) |  | (49,922)
Recoveries | 14,988 |  | 66,951
Provision | (1,017,272) |  | (526,380)
Balance, end of year | 2,492,111 |  | 3,509,395
Ending balance: individually evaluated for impairment | 706,027 |  | 728,607
Ending balance: collectively evaluated for impairment | 1,786,084 |  | 2,780,788
Total Allowance for Loan Losses | 2,492,111 |  | 3,509,395
Total Loans ending balance | 242,506,736 |  | 247,495,321
Ending balance: individually evaluated for impairment | 15,801,098 |  | 15,909,103
Ending balance: collectively evaluated for impairment | 226,705,638 |  | 231,586,218
Construction [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 311,297 | 867,159 | 867,159
Loans charged-off |  |  | (101,391)
Recoveries | 20,000 |  |
Provision | (24,099) |  | (454,471)
Balance, end of year | 307,198 |  | 311,297
Ending balance: individually evaluated for impairment | 140,170 |  | 120,616
Ending balance: collectively evaluated for impairment | 167,028 |  | 190,681
Total Allowance for Loan Losses | 307,198 |  | 311,297
Total Loans ending balance | 4,997,991 |  | 4,997,991
Ending balance: individually evaluated for impairment | 1,862,038 |  | 1,862,038
Ending balance: collectively evaluated for impairment | 3,135,953 |  | 3,135,953
Construction to permanent [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 18,720 | 547,333 | 547,333
Provision | 12,394 |  | (528,613)
Balance, end of year | 31,114 |  | 18,720
Ending balance: collectively evaluated for impairment | 31,114 |  | 18,720
Total Allowance for Loan Losses | 31,114 |  | 18,720
Total Loans ending balance | 9,454,753 |  | 4,851,768
Ending balance: individually evaluated for impairment | 1,243,401 |  | 1,258,710
Ending balance: collectively evaluated for impairment | 8,211,352 |  | 3,593,058
Residential [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 897,368 | 2,550,588 | 2,550,588
Loans charged-off | (290,384) |  | (84,711)
Provision | 139,415 |  | (1,568,509)
Balance, end of year | 746,399 |  | 897,368
Ending balance: individually evaluated for impairment | 116,599 |  | 83,543
Ending balance: collectively evaluated for impairment | 629,800 |  | 813,825
Total Allowance for Loan Losses | 746,399 |  | 897,368
Total Loans ending balance | 118,785,047 |  | 119,033,025
Ending balance: individually evaluated for impairment | 13,246,901 |  | 13,567,175
Ending balance: collectively evaluated for impairment | 105,538,146 |  | 105,465,850
Consumer [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 216,698 | 458,762 | 458,762
Loans charged-off |  |  | (785,918)
Recoveries | 694 |  | 2,731
Provision | (99,044) |  | 541,123
Balance, end of year | 118,348 |  | 216,698
Ending balance: individually evaluated for impairment | 2,161 |  | 2,368
Ending balance: collectively evaluated for impairment | 116,187 |  | 214,330
Total Allowance for Loan Losses | 118,348 |  | 216,698
Total Loans ending balance | 49,456,298 |  | 51,343,626
Ending balance: individually evaluated for impairment | 564,906 |  | 566,543
Ending balance: collectively evaluated for impairment | 48,891,392 |  | 50,777,083
Unallocated [Member] |  |  |
Allowance for loan losses: |  |  |
Balance, beginning of year | 120,702 | 60,022 | 60,022
Provision | 54,961 |  | 60,680
Balance, end of year | 175,663 |  | 120,702
Ending balance: collectively evaluated for impairment | 175,663 |  | 120,702
Total Allowance for Loan Losses | $ 175,663 |  | $ 120,702

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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 valuation allowance for financing receivables that are expected to be uncollectible that were individually 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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- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6375948&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -Subparagraph e -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. + Details
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