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Cash Surrender Value of Life Insurance | 12 Months Ended
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Dec. 31, 2013
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Cash Surrender Value of Life Insurance | Note 12. Cash Surrender Value of Life Insurance The Bank has an investment in, and is the beneficiary of, life insurance policies. The purpose of these life insurance investments is to provide income through the appreciation in the cash surrender value of the policies on the lives of certain officers, directors and employees of the Bank. These policies have an aggregate cash surrender value of $22,024,770 and $21,501,703 at December 31, 2013 and 2012, respectively. These assets are unsecured and maintained in a separate account with one insurance carrier. Income earned on these life insurance policies aggregated $523,067, $517,099 and $636,272 for the years ended December 31, 2013, 2012 and 2011, respectively, and is included in non-interest income.

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