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Income Taxes - Tax Effects of Temporary Differences (Detail) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
--- | --- | --- | ---
Deferred tax assets: |  |  |
Allowance for loan losses | $ 2,212,628 | $ 2,343,090 | $ 3,655,330
Nonaccrual interest | 1,474,105 | 1,324,824 | 774,233
Premises and equipment | 1,276,365 | 1,073,884 | 1,090,095
Accrued expenses | 375,881 | 224,523 | 405,108
Share-based Compensation |  | 72,456 |
Capital loss carryover | 572,301 | 572,301 | 572,301
State NOL carryforward benefit | 3,612,623 | 3,237,434 | 3,081,579
Federal NOL carryforward benefit | 18,427,179 | 15,850,218 | 14,755,699
NOL write-off for § 382 Limitation | (10,382,276) | (10,382,276) | (10,382,276)
Federal AMT benefit estimate |  | 317,704 | 317,704
Unrealized loss AFS | 462,192 | 250,819 |
Other | 36,791 | 153,959 | 144,809
Gross deferred tax assets | 18,067,789 | 15,038,936 | 14,414,582
Valuation allowance | (18,067,789) | (15,038,936) | (14,414,582)
Deferred tax assets, net of valuation allowance |  |  |
Deferred tax liabilities |  |  |
Investment securities |  |  | (82,337)
Other |  |  |
Gross deferred tax liabilities |  |  | (82,337)
Deferred tax liability, net |  |  | $ (82,337)

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