13. INCOME TAX EXPENSE (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred Tax Assets:
Allowance for loan losses	$ 1,788,360	$ 1,884,519
Split Dollar Life Insurance	4,440	5,339
Nonqualified deferred compensation	527,909	463,769
Secondary accrual on nonaccrual loans		444,482
Securities impairment	532,211	518,190
Core deposit amortization	298,019	298,019
State historic tax credits	26,432	28,004
Securities available for sale	3,746
Pension plan	470,091	1,256,944
Other
Total Assets	3,651,208	4,899,266
Deferred Tax Liabilities:
Unearned low income housing credits	661,841	668,734
Depreciation	363,946	277,395
Pension	1,423,461	1,339,179
Goodwill tax amortization	791,771	726,851
Securities available for sale	(6,339)	19,204
Other	(74,926)	(15,992)
Total Liabilities	3,159,754	3,015,371
Deferred Tax Asset -Liability	$ 491,454	$ 1,883,895