Fair Value of Financial Instruments - Summary of Carrying Value and Estimated Fair Value of Financial Instruments (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Debt Instrument Fair Value Carrying Value [Abstract]
Cash and Cash Equivalents, Carrying Value	$ 3,929,485	$ 4,932,512	$ 1,254,002	$ 1,301,739
Restricted Cash, Carrying Value	842,508	366,645
Investment Securities, Carrying Value	857,953	729,814	0
Commercial Loan Investments, Carrying Value	16,951,550	18,845,053
Long-Term Debt, Carrying Value	76,227,032	63,227,032
Cash and Cash Equivalents, Estimated Fair Value	3,929,485	4,932,512
Restricted Cash, Estimated Fair Value	842,508	366,645
Investment Securities, Estimated Fair Value	857,953	729,814
Commercial Loan Investments, Estimated Fair Value	17,027,088	19,297,110
Long-Term Debt, Estimated Fair Value	$ 76,227,032	$ 63,227,032

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Loans Held For Investment Fair Value Disclosure

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Restricted cash fair value disclosure.

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Securities available for sale equity securities fair value.

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Amount of equity securities categorized neither as held-to-maturity nor as trading.

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Amount 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. Excludes cash and cash equivalents within disposal group and discontinued operation.

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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.

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Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of commercial loans and leases receivable including, but not limited to, commercial and industrial loans, agricultural loans, mortgage loans, promissory notes, interbank and other loans to financial institutions, draws against credit facilities, trade financing, lease financings. Excludes loans and leases covered under loss sharing agreements.

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Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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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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The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

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