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For an unclassified balance sheet, the carrying amount (net of accumulated amortization) as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain.

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-Publisher FASB

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-SubTopic 30

-Section 45

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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.

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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.

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Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes loans held for sale. Excludes loans and leases covered under loss sharing agreements.

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Amount of deferred fees paid by borrowers and unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield. Excludes amounts for loans and leases covered under loss sharing agreements.

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Loans Receivable and Allowance for Loan Losses - Company's Loan Portfolio (Detail) (USD $)	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	$ 452,383,006		$ 464,150,482
Premiums on purchased loans	203,801		219,649
Net deferred costs	548,696		439,041
Allowance for loan losses	(5,322,070)	(5,717,148)	(6,015,636)	(6,673,648)	(8,460,943)	(9,384,672)
Loans receivable, net	447,813,433		458,793,536
Commercial, Real Estate [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	236,223,829		247,495,321
Allowance for loan losses	(1,953,084)	(2,492,111)	(3,509,395)			(4,018,746)
Residential Real Estate [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	117,416,181		119,033,025
Allowance for loan losses	(933,961)	(746,399)	(897,368)			(2,550,588)
Construction [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	3,470,518		4,997,991
Allowance for loan losses	(236,484)	(307,198)	(311,297)			(867,159)
Construction to Permanent [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	9,904,369		4,851,768
Allowance for loan losses	(23,594)	(31,114)	(18,720)			(547,333)
Commercial [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	36,278,299		36,428,751
Allowance for loan losses	(1,721,688)	(1,846,315)	(941,456)			(882,062)
Consumer Home Equity [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	47,097,674		49,180,908
Consumer Installment [Member]
Noncancelable Obligations Future Minimum Payments Due [Line Items]
Total Loans	$ 1,992,136		$ 2,162,718