13. INCOME TAX EXPENSE (Details 1) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Assets:
Allowance for loan losses	$ 2,353,979	$ 2,564,214
Split Dollar Life Insurance	4,440	4,440
Nonqualified deferred compensation	855,635	702,440
Low income housing partnerships losses	93,561	210,107
Core deposit amortization	165,124	176,605
Other real estate owned	280,248	269,610
Unfunded pension benefit obligation	1,633,388	1,382,268
Total Assets	5,386,375	5,309,684
Deferred Tax Liabilities:
Unearned low income housing credits	307,042	418,416
Depreciation	437,253	359,406
Prepaid pension	1,839,781	1,988,736
Goodwill tax amortization	900,641	901,340
Net unrealized gain on securities available for sale	2,989	1,757
Total Liabilities	3,487,706	3,669,655
Net Deferred Tax Asset (included in Other Assets on Balance Sheet)	$ 1,898,668	$ 1,640,029