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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash
-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

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The sum of cash and cash equivalents plus Federal Funds Sold. Cash and cash equivalents consist of short term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates -- usually with an original maturity less than 90 days.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Equivalents
-URI http://asc.fasb.org/extlink&oid=6507016

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 210.9-03.1,2,3)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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- Definition

Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Cash Surrender Value
-URI http://asc.fasb.org/extlink&oid=6507153

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Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.17)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 4
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6812-107765

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- Definition

The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.12)
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Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.

+ References

No definition available.

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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. Excludes loans and leases covered under loss sharing agreements and loans held for sale.

+ 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=65884687&loc=d3e4428-111522

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.7)
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Glossary Loan
-URI http://asc.fasb.org/extlink&oid=6517073

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The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

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Amount of long-term debt classified as other, payable within one year or the operating cycle, if longer.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Subparagraph (SX 210.5-02(19))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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FAIR VALUE (Details 2) - USD ($)	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Financial assets - Carrying Amount
Cash and cash equivalents	$ 16,676,000	$ 12,371,000	$ 16,557,000	$ 13,280,000
Loans receivable, net	257,779,000	259,637,000
Cash value of life insurance	9,518,791
Financial liabilities - Carrying Amount
Deposits	335,669,000	335,191,000
Long-term debt	20,000,000
Financial assets - Fair Value
Cash and cash equivalents	16,675,962
Loans receivable, net	258,623,000	252,239,000
Cash value of life insurance	9,518,791
Financial liabilities - Fair Value
Deposits	326,125,000	307,924,000
Long-term debt	20,630,000	$ 20,688,000
Level 1 \| Fair Value
Financial assets - Carrying Amount
Cash and cash equivalents	16,675,962
Loans receivable, net
Cash value of life insurance
Financial liabilities - Carrying Amount
Deposits	217,284,000
Long-term debt
Level 2 \| Fair Value
Financial assets - Carrying Amount
Cash and cash equivalents
Loans receivable, net
Cash value of life insurance	9,518,791
Financial liabilities - Carrying Amount
Deposits	108,841,000
Long-term debt	20,630,000
Level 3 \| Fair Value
Financial assets - Carrying Amount
Cash and cash equivalents
Loans receivable, net	258,623,000
Cash value of life insurance
Financial liabilities - Carrying Amount
Deposits
Long-term debt