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Loans Receivable, Net (Tables)
 9 Months Ended
Sep. 30, 2021
Loans Receivable, Net [Abstract] (Deprecated 2019-01-31)  
Financing Receivable, Nonaccrual [Table Text Block]
The following table shows non-accrual loans by category at September 30, 2021 compared to December 31, 2020:
 September 30, 2021December 31, 2020(Decrease) Increase
 Amount
Percent (1)
Amount
Percent (1)
$%
Non-accrual Loans:      
Residential Real Estate$1,506,923 0.3 %$1,682,240 0.4 %$(175,317)(10.4)%
Consumer210,833 0.1 402,878 0.1 (192,045)(47.7)
Commercial Business70,031 — 100,408 — (30,377)(30.3)
Commercial Real Estate1,145,783 0.2 939,946 0.2 205,837 21.9
Total Non-accrual Loans$2,933,570 0.6 %$3,125,472 0.7 %$(191,902)(6.1)%
(1) PERCENT OF TOTAL LOANS HELD FOR INVESTMENT, NET OF DEFERRED FEES AND LOANS IN PROCESS.
Impaired Financing Receivables [Table Text Block]
The following tables present information related to impaired loans by loan category at September 30, 2021 and December 31, 2020 and for the nine months ended September 30, 2021 and 2020. There was no allowance recorded related to any impaired loans at September 30, 2021 and December 31, 2020.
September 30, 2021December 31, 2020
Impaired LoansRecorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Recorded
Investment		Unpaid
Principal
Balance		 
Related
Allowance
Residential Real Estate$1,210,901 $1,210,901 $— $1,284,303 $1,284,303 $— 
Consumer 151,915 160,215 — 161,869 170,169 — 
Commercial Business35,446 930,446 — 53,047 948,046 — 
Commercial Real Estate1,085,504 1,230,924 — 720,111 865,531 — 
Total$2,483,766 $3,532,486 $— $2,219,330 $3,268,049 $— 
Three Months Ended September 30,
20212020
Impaired LoansAverage Recorded InvestmentInterest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
With No Related Allowance Recorded:
Residential Real Estate$1,224,991 $496 $1,792,912 $— 
Consumer152,775 — 174,276 — 
Commercial Business46,246 — 54,846 — 
Commercial Real Estate1,096,077 6,887 1,294,957 7,788 
Total$2,520,089 $7,383 $3,316,991 $7,788 
Nine Months Ended September 30,
20212020
Impaired LoansAverage Recorded
Investment		Interest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
With No Related Allowance Recorded:
Residential Real Estate1,317,557 3,149 1,817,715 13,030 
Consumer156,049 — 178,296 — 
Commercial Business50,326 — 60,262 — 
Commercial Real Estate1,119,634 11,914 1,656,438 41,580 
Total$2,643,566 $15,063 $3,712,711 $54,610 
Financing Receivable, Troubled Debt Restructuring [Table Text Block] one
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Loans receivable, net, consisted of the following as of the dates indicated below:
September 30, 2021December 31, 2020
Residential Real Estate Loans$77,416,918 $78,907,159 
Consumer Loans55,594,757 55,335,425 
Commercial Business Loans28,060,855 19,704,862 
Commercial Real Estate Loans337,435,374 299,299,647 
Paycheck Protection Program ("PPP") Loans32,119,284 47,105,618 
Total Loans Held For Investment530,627,188 500,352,711 
Loans Held For Sale3,589,131 5,693,400 
Total Loans Receivable, Gross534,216,319 506,046,111 
Less:
Allowance For Loan Losses11,172,237 12,842,896 
Loans in Process20,013,219 12,197,417 
Deferred Loan Fees2,430,338 1,838,426 
 33,615,794 26,878,739 
Total Loans Receivable, Net$500,600,525 $479,167,372 
Financing Receivable Credit Quality Indicators [Table Text Block]
The tables below summarize the balance within each risk category by loan type, excluding loans held for sale, at September 30, 2021 and December 31, 2020.
September 30, 2021
 
Pass
 
Caution
Special Mention
 
Substandard
 
Total Loans
Residential Real Estate$64,787,568 $9,994,908 $154,960 $2,479,482 $77,416,918 
Consumer43,080,359 10,938,180 855,278 720,940 55,594,757 
Commercial Business23,554,952 4,217,359 78,758 209,786 28,060,855 
Commercial Real Estate255,654,434 61,703,703 16,339,585 3,737,652 337,435,374 
PPP32,119,284 — — — 32,119,284 
Total$419,196,597 $86,854,150 $17,428,581 $7,147,860 $530,627,188 
December 31, 2020
 
Pass
 
Caution
Special Mention
 
Substandard
 
Total Loans
Residential Real Estate$65,437,564 $9,675,300 $799,446 $2,994,849 $78,907,159 
Consumer42,926,887 10,525,814 891,107 991,617 55,335,425 
Commercial Business15,315,677 3,851,517 309,100 228,568 19,704,862 
Commercial Real Estate221,696,863 56,642,660 16,349,302 4,610,822 299,299,647 
PPP47,105,618 — — — 47,105,618 
Total$392,482,609 $80,695,291 $18,348,955 $8,825,856 $500,352,711 
Financing Receivable, Past Due [Table Text Block]
The tables below present an age analysis of past due balances by loan category at September 30, 2021 and December 31, 2020:
September 30, 2021
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or
More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Residential Real Estate$— $130,958 $106,166 $237,124 $77,179,794 $77,416,918 
Consumer320,412 88,653 58,917 467,982 55,126,775 55,594,757 
Commercial Business18,318 9,656 — 27,974 28,032,881 28,060,855 
Commercial Real Estate1,348,006 — 378,966 1,726,972 335,708,402 337,435,374 
PPP— — — — 32,119,284 32,119,284 
Total$1,686,736 $229,267 $544,049 $2,460,052 $528,167,136 $530,627,188 

December 31, 2020
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Residential Real Estate$— $152,634 $160,152 $312,786 $78,594,373 $78,907,159 
Consumer292,498 30,610 91,870 414,978 54,920,447 55,335,425 
Commercial Business49,554 — 7,152 56,706 19,648,156 19,704,862 
Commercial Real Estate735,456 346,850 550,409 1,632,715 297,666,932 299,299,647 
PPP— — — — 47,105,618 47,105,618 
Total$1,077,508 $530,094 $809,583 $2,417,185 $497,935,526 $500,352,711 
Financing Receivable, Allowance for Credit Loss [Table Text Block]
The following tables present information related to impaired loans evaluated individually and collectively for impairment in the allowance for loan losses at the dates indicated.
 Allowance For Loan Losses
September 30, 2021Individually Evaluated For ImpairmentCollectively Evaluated For Impairment
 
Total
Residential Real Estate$— $1,032,445 $1,032,445 
Consumer— 1,114,764 1,114,764 
Commercial Business— 1,140,341 1,140,341 
Commercial Real Estate— 7,884,687 7,884,687 
Total$— $11,172,237 $11,172,237 
 Allowance For Loan Losses
December 31, 2020Individually Evaluated For ImpairmentCollectively Evaluated For Impairment 
Total
Residential Real Estate$— $1,528,948 $1,528,948 
Consumer— 1,298,655 1,298,655 
Commercial Business— 1,165,033 1,165,033 
Commercial Real Estate— 8,850,260 8,850,260 
Total$— $12,842,896 $12,842,896 
 Loans Receivable
September 30, 2021Individually Evaluated For ImpairmentCollectively Evaluated For Impairment
 
Total
Residential Real Estate$1,210,901 $76,206,017 $77,416,918 
Consumer151,915 55,442,842 55,594,757 
Commercial Business35,446 28,025,409 28,060,855 
Commercial Real Estate1,085,504 336,349,870 337,435,374 
PPP— 32,119,284 32,119,284 
Total$2,483,766 $528,143,422 $530,627,188 
 Loans Receivable
December 31, 2020Individually Evaluated For ImpairmentCollectively Evaluated For Impairment 
Total
Residential Real Estate$1,284,303 $77,622,856 $78,907,159 
Consumer161,869 55,173,556 55,335,425 
Commercial Business53,047 19,651,815 19,704,862 
Commercial Real Estate720,111 298,579,536 299,299,647 
PPP— 47,105,618 47,105,618 
Total$2,219,330 $498,133,381 $500,352,711 
Accounts Receivable, Allowance for Credit Loss
The following tables show the activity in the allowance for loan losses by category for the three and nine months ended September 30, 2021 and 2020:
 Three Months Ended September 30, 2021
 Residential
Real Estate
 
Consumer
Commercial
Business		Commercial
Real Estate
 
Total
Beginning Balance$1,097,992 $1,165,357 $1,559,281 $7,601,130 $11,423,760 
Provision for Loan Losses(74,147)(16,176)(419,263)(155,414)(665,000)
Charge-Offs— (45,962)— — (45,962)
Recoveries8,600 11,545 323 438,971 459,439 
Ending Balance$1,032,445 $1,114,764 $1,140,341 $7,884,687 $11,172,237 
 Nine Months Ended September 30, 2021
 Residential
Real Estate
 
Consumer
Commercial
Business		Commercial
Real Estate
 
Total
Beginning Balance$1,528,948 $1,298,655 $1,165,033 $8,850,260 $12,842,896 
Provision for Loan Losses(529,449)(160,458)(19,972)(1,560,121)(2,270,000)
Charge-Offs— (103,654)(6,699)— (110,353)
Recoveries32,946 80,221 1,979 594,548 709,694 
Ending Balance$1,032,445 $1,114,764 $1,140,341 $7,884,687 $11,172,237 
 Three Months Ended September 30, 2020
 Residential
Real Estate		 
Consumer		Commercial
Business		Commercial
Real Estate		 
Total
Beginning Balance$1,532,804 $1,317,734 $639,731 $7,186,002 $10,676,271 
Provision for Loan Losses55,487 (223)442,730 1,702,006 2,200,000 
Charge-Offs— (45,851)— (19,453)(65,304)
Recoveries600 13,430 — 20,665 34,695 
Ending Balance$1,588,891 $1,285,090 $1,082,461 $8,889,220 $12,845,662 
 Nine Months Ended September 30, 2020
 Residential
Real Estate		 
Consumer		Commercial
Business		Commercial
Real Estate		 
Total
Beginning Balance$1,390,594 $1,210,849 $544,764 $6,079,367 $9,225,574 
Provision for Loan Losses196,497 168,447 572,745 2,662,311 3,600,000 
Charge-Offs— (148,844)(35,048)(19,453)(203,345)
Recoveries1,800 54,638 — 166,995 223,433 
Ending Balance$1,588,891 $1,285,090 $1,082,461 $8,889,220 $12,845,662