XML 39 R61.htm IDEA: XBRL DOCUMENT v2.4.0.8
Allowance for Loan Losses, by class of loan (Details) (USD $)
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance $ 12,736,921 $ 15,649,594 $ 28,280,077
Charge-Offs (6,227,716) (10,454,175) (22,850,673)
Recoveries 811,781 756,735 1,970,190
Provision 4,485,000 6,784,767 8,250,000
Ending Balance 11,805,986 12,736,921 15,649,594
Loan balance for reviewing high risk loans minimum 250,000 50,000  
Financing receivable transfer from individual impairment review to collective impairment review 4,100,000    
Impaired loans below the $250,000 review threshold 2,820,000    
Amount of impaired loans below old individual impairment review level of $50,000   1,030,000 995,000
Substandard [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Substandard loans, not classified as impaired 6,700,000 10,800,000  
Specific allocation associated with Substandard loans 261,000 899,000  
Commercial [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 981,021 1,070,560 4,414,817
Charge-Offs (120,690) (653,389) (841,887)
Recoveries 55,829 139,802 127,490
Provision 100,913 424,048 (2,629,860)
Ending Balance 1,017,073 981,021 1,070,560
Agricultural [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 296,175 297,168 698,637
Charge-Offs (34,502) (3,028) (455,165)
Recoveries 6,200 0 454,453
Provision 26,013 2,035 (400,757)
Ending Balance 293,886 296,175 297,168
Commercial Construction [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 1,890,200 3,122,594 4,126,043
Charge-Offs (2,071,162) (4,106,124) (6,957,181)
Recoveries 253,459 209,352 557,168
Provision 1,709,682 2,664,378 5,396,564
Ending Balance 1,782,179 1,890,200 3,122,594
Residential Construction [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 138,092 138,092 519,766
Charge-Offs 0 0 (481)
Recoveries 0 0 0
Provision 0 0 (381,193)
Ending Balance 138,092 138,092 138,092
Commercial Real Estate [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 5,162,839 6,448,064 8,029,525
Charge-Offs (2,872,408) (4,325,642) (12,492,097)
Recoveries 297,984 232,880 527,996
Provision 1,790,861 2,807,537 10,382,640
Ending Balance 4,379,276 5,162,839 6,448,064
Residential Real Estate [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 3,405,947 3,695,357 5,941,696
Charge-Offs (706,242) (960,620) (1,704,887)
Recoveries 64,583 47,690 149,173
Provision 513,981 623,520 (690,625)
Ending Balance 3,278,269 3,405,947 3,695,357
Farmland [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 290,526 364,663 944,323
Charge-Offs (20,977) (224,725) (60,447)
Recoveries 21,762 4,716 411
Provision 20,183 145,872 (519,624)
Ending Balance 311,494 290,526 364,663
Consumer [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 227,774 205,154 3,074,220
Charge-Offs (397,822) (169,249) (222,878)
Recoveries 93,520 81,956 145,279
Provision 319,781 109,913 (2,791,467)
Ending Balance 243,253 227,774 205,154
Other [Member]
     
Activity in allowance for loan losses, segregated by class of loan [Roll Forward]      
Beginning Balance 344,347 307,942 531,050
Charge-Offs (3,913) (11,398) (115,650)
Recoveries 18,444 40,339 8,220
Provision 3,586 7,464 (115,678)
Ending Balance $ 362,464 $ 344,347 $ 307,942