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Loans Receivable, Net (Tables)
 9 Months Ended
Sep. 30, 2022
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, 2022 compared to December 31, 2021:
Non-accrual Loans:September 30, 2022December 31, 2021
Construction Real Estate$115,874 $21,434 
Residential Real Estate1,529,370 1,389,498 
Commercial Real Estate741,081 1,057,496 
Commercial and Agricultural75,740 64,479 
Consumer HELOC112,784 141,683 
Other Consumer24,049 8,797 
Total Non-accrual Loans$2,598,898 $2,683,387 

Allowance for Loan Losses
Impaired Financing Receivables [Table Text Block]
The following tables present information related to impaired loans by loan category at September 30, 2022 and December 31, 2021 and for the three and nine months ended September 30, 2022 and 2021.
September 30, 2022December 31, 2021
Impaired LoansRecorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Recorded
Investment		Unpaid
Principal
Balance		 
Related
Allowance
Construction Real Estate$115,874 $115,874 $— $19,133 $19,133 $— 
Residential Real Estate1,112,281 1,649,281 — 1,128,452 1,646,952 — 
Commercial Real Estate737,672 737,672 — 1,046,974 1,046,974 — 
Commercial and Agricultural31,446 926,446 — 31,446 926,446 — 
Consumer HELOC49,905 49,905 — 97,302 97,302 — 
Other Consumer— — — — — — 
Total$2,047,178 $3,479,178 $— $2,323,307 $3,736,807 $— 
Three Months Ended September 30,
20222021
Impaired LoansAverage Recorded InvestmentInterest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
Construction Real Estate$116,495 $— $27,396 $— 
Residential Real Estate1,121,686 — 1,224,991 496 
Commercial Real Estate743,998 — 1,068,681 6,887 
Commercial and Agricultural31,446 — 46,246 — 
Consumer HELOC50,725 — 152,775 — 
Total$2,064,350 $— $2,520,089 $7,383 
Nine Months Ended September 30,
20222021
Impaired LoansAverage Recorded
Investment		Interest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
Construction Real Estate$117,881 $— $33,530 $— 
Residential Real Estate1,144,363 — 1,317,557 3,149 
Commercial Real Estate756,394 — 1,086,104 11,914 
Commercial and Agricultural31,446 — 50,326 — 
Consumer HELOC52,643 — 156,049 — 
Total$2,102,727 $— $2,643,566 $15,063 
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, 2022December 31, 2021
Real Estate Loans:
Construction$104,250,955 $100,162,260 
Residential Mortgage97,404,583 84,965,542 
Commercial246,797,162 227,751,664 
Commercial and Agricultural Loans31,501,202 44,689,391 
Consumer Loans:
Home Equity Lines of Credit (HELOC)29,954,251 28,611,516 
Other Consumer23,095,584 21,449,809 
Total Loans Held For Investment, Gross533,003,737 507,630,182 
Less:
Allowance For Loan Losses11,298,845 11,087,164 
Deferred Loan Fees751,630 1,084,623 
 12,050,475 12,171,787 
Total Loans Receivable, Net$520,953,262 $495,458,395 
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, 2022 and December 31, 2021.
September 30, 2022 
Pass		 
Caution		Special Mention 
Substandard		 
Total Loans
Construction Real Estate$85,290,332 $17,068,984 $1,541,750 $349,889 $104,250,955 
Residential Real Estate76,008,204 18,055,116 735,332 2,605,931 97,404,583 
Commercial Real Estate193,971,553 46,929,938 3,606,034 2,289,637 246,797,162 
Commercial and Agricultural26,859,082 4,094,485 331,731 215,904 31,501,202 
Consumer HELOC23,960,565 4,997,785 402,060 593,841 29,954,251 
Other Consumer16,163,946 6,649,604 171,910 110,124 23,095,584 
Total$422,253,682 $97,795,912 $6,788,817 $6,165,326 $533,003,737 
December 31, 2021
 
Pass
 
Caution
Special Mention
 
Substandard
 
Total Loans
Construction Real Estate$67,205,984 $25,867,339 $6,566,302 $522,635 $100,162,260 
Residential Real Estate65,650,970 14,506,787 2,061,598 2,746,187 84,965,542 
Commercial Real Estate185,117,439 34,263,196 5,669,666 2,701,363 227,751,664 
Commercial and Agricultural40,017,641 4,296,962 54,380 320,408 44,689,391 
Consumer HELOC23,416,585 3,987,734 624,055 583,142 28,611,516 
Other Consumer15,059,609 6,244,382 85,673 60,145 21,449,809 
Total$396,468,228 $89,166,400 $15,061,674 $6,933,880 $507,630,182 
Financing Receivable, Past Due [Table Text Block]
The tables below present an age analysis of past due balances by loan category at September 30, 2022 and December 31, 2021:
September 30, 2022
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or
More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Construction Real Estate$108,112 $547,795 $100,472 $756,379 $103,494,576 $104,250,955 
Residential Real Estate128,333 319,082 449,007 896,422 96,508,161 97,404,583 
Commercial Real Estate713,162 64,531 358,906 1,136,599 245,660,563 246,797,162 
Commercial and Agricultural131,687 33,835 16,775 182,297 31,318,905 31,501,202 
Consumer HELOC350,385 17,439 19,420 387,244 29,567,007 29,954,251 
Other Consumer215,030 50,427 17,456 282,913 22,812,671 23,095,584 
Total$1,646,709 $1,033,109 $962,036 $3,641,854 $529,361,883 $533,003,737 
December 31, 2021
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Construction Real Estate$4,291 $114,516 $— $118,807 $100,043,453 $100,162,260 
Residential Real Estate296,556 543,716 205,713 1,045,985 83,919,557 84,965,542 
Commercial Real Estate195,271 — 372,405 567,676 227,183,988 227,751,664 
Commercial and Agricultural79,381 133,610 — 212,991 44,476,400 44,689,391 
Consumer HELOC51,430 — 44,382 95,812 28,515,704 28,611,516 
Other Consumer93,560 3,648 8,797 106,005 21,343,804 21,449,809 
Total$720,489 $795,490 $631,297 $2,147,276 $505,482,906 $507,630,182 
Financing Receivable, Allowance for Credit Loss [Table Text Block]
The tables below summarize the impaired loan balances evaluated individually and collectively for impairment within the allowance for loan losses and loans receivable balances at September 30, 2022 and December 31, 2021.
 Allowance For Loan LossesLoans Receivable
September 30, 2022Individually Evaluated For ImpairmentCollectively Evaluated For Impairment
 
Total
Individually Evaluated For ImpairmentCollectively Evaluated For ImpairmentTotal
Construction Real Estate$— $2,219,458 $2,219,458 $115,874 $104,135,081 $104,250,955 
Residential Real Estate— 1,862,871 1,862,871 1,112,281 96,292,302 97,404,583 
Commercial Real Estate— 4,858,457 4,858,457 737,672 246,059,490 246,797,162 
Commercial and Agricultural— 1,287,580 1,287,580 31,446 31,469,756 31,501,202 
Consumer HELOC— 607,356 607,356 49,905 29,904,346 29,954,251 
Other Consumer— 463,123 463,123 — 23,095,584 23,095,584 
Total$— $11,298,845 $11,298,845 $2,047,178 $530,956,559 $533,003,737 
Allowance For Loan LossesLoans Receivable
December 31, 2021Individually Evaluated For ImpairmentCollectively Evaluated For ImpairmentTotalIndividually Evaluated For ImpairmentCollectively Evaluated For ImpairmentTotal
Construction Real Estate$— $2,401,196 $2,401,196 $19,133 $100,143,127 $100,162,260 
Residential Real Estate— 1,663,423 1,663,423 1,128,452 83,837,090 84,965,542 
Commercial Real Estate— 4,832,440 4,832,440 1,046,974 226,704,690 227,751,664 
Commercial and Agricultural— 1,241,828 1,241,828 31,446 44,657,945 44,689,391 
Consumer HELOC— 517,512 517,512 97,302 28,514,214 28,611,516 
Other Consumer— 430,765 430,765 — 21,449,809 21,449,809 
Total$— $11,087,164 $11,087,164 $2,323,307 $505,306,875 $507,630,182 
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, 2022 and 2021:
 Three Months Ended September 30, 2022
Real EstateConsumer
 ConstructionResidentialCommercialCommercial and AgriculturalHELOCOther
 
Total
Beginning Balance$2,104,386 $1,870,696 $4,736,314 $1,403,818 $606,847 $475,893 $11,197,954 
(Reversal of) Provision for Loan Losses99,612 (17,503)44,664 (117,519)(37,681)28,427 — 
Charge-Offs— — — — — (54,192)(54,192)
Recoveries15,460 9,678 77,479 1,281 38,190 12,995 155,083 
Ending Balance$2,219,458 $1,862,871 $4,858,457 $1,287,580 $607,356 $463,123 $11,298,845 
Three Months Ended September 30, 2021
Real EstateConsumer
ConstructionResidentialCommercialCommercial and AgriculturalHELOCOtherTotal
Beginning Balance$2,129,101 $1,768,461 $4,956,531 $1,528,501 $566,579 $474,587 $11,423,760 
(Reversal of) Provision for Loan Losses33,090 (21,578)(196,852)(403,030)(58,843)(17,787)(665,000)
Charge-Offs(21,460)— — (800)— (23,702)(45,962)
Recoveries192,459 15,749 240,585 323 10,323 — 459,439 
Ending Balance$2,333,190 $1,762,632 $5,000,264 $1,124,994 $518,059 $433,098 $11,172,237 
 Nine Months Ended September 30, 2022
Real EstateConsumer
 ConstructionResidentialCommercialCommercial and AgriculturalHELOCOther
 
Total
Beginning Balance$2,401,196 $1,663,423 $4,832,440 $1,241,828 $517,512 $430,765 $11,087,164 
(Reversal of) Provision for Loan Losses(212,761)161,839 (100,941)19,643 44,068 88,152 — 
Charge-Offs— — — — — (97,884)(97,884)
Recoveries31,023 37,609 126,958 26,109 45,776 42,090 309,565 
Ending Balance$2,219,458 $1,862,871 $4,858,457 $1,287,580 $607,356 $463,123 $11,298,845 
Nine Months Ended September 30, 2021
Real EstateConsumer
ConstructionResidentialCommercialCommercial and AgriculturalHELOCOtherTotal
Beginning Balance$2,486,910 $2,264,414 $5,753,641 $1,112,952 $657,356 $567,623 $12,842,896 
(Reversal of) Provision for Loan Losses(324,719)(541,877)(1,149,539)17,562 (149,620)(121,807)(2,270,000)
Charge-Offs(21,460)— — (7,499)— (81,394)(110,353)
Recoveries192,459 40,095 396,162 1,979 10,323 68,676 709,694 
Ending Balance$2,333,190 $1,762,632 $5,000,264 $1,124,994 $518,059 $433,098 $11,172,237