INVESTMENT SECURITIES - Schedule of Investment Securities, Fair Value and Unrealized Losses (Details) - Obligations of states and political subdivisions - USD ($)	Dec. 31, 2022	Dec. 31, 2021
AFS, Less than 12 months, Fair Value	$ 118,495,346	$ 41,660,651
AFS, Less than 12 months, Unrealized Loss	(9,327,370)	(896,338)
AFS, 12 months or longer, Fair Value	42,313,572	652,921
AFS, 12 months or longer, Unrealized Loss	(25,126,298)	(52,078)
AFS, Total Fair Value	160,808,918	42,313,572
AFS, Total Unrealized Loss	$ (34,453,668)	$ (948,416)

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for more than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

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Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for 12 months or longer, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

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Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for less than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

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