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Income Taxes (Details 3) - USD ($)
Dec. 31, 2021
Dec. 31, 2020
Components of the deferred tax asset:    
Bad debts $ 1,619,154 $ 1,513,782
Deferred compensation 6,930 9,176
Contingent liability - MPF program 17,838 17,838
Finance lease 19,044 7,101
Unrealized loss on debt securities AFS 310,208 0
Deferred SBA PPP fees 108,668 0
Other 22,716 20,814
Total deferred tax asset 2,104,558 1,568,711
Components of the deferred tax liability:    
Depreciation 461,168 394,564
Limited partnerships 94,952 37,565
Mortgage servicing rights 188,521 193,650
Unrealized gain on debt securities AFS 0 243,321
Investment in CFS Partners 120,113 84,462
Operating lease 3,315 3,178
Prepaid expenses 74,426 79,810
Total deferred tax liability 942,495 1,036,550
Net deferred tax asset $ 1,162,063 $ 532,161