Document_And_Entity_Informatio
| Document And Entity Information | 9 Months Ended | |
| Sep. 30, 2013 | Oct. 25, 2013 | |
| Document and Entity Information [Abstract] | ||
| Entity Registrant Name | UNITED BANCSHARES INC/OH | |
| Document Type | 10-Q | |
| Current Fiscal Year End Date | -19 | |
| Entity Common Stock, Shares Outstanding | 3,447,051 | |
| Amendment Flag | FALSE | |
| Entity Central Index Key | 1087456 | |
| Entity Current Reporting Status | Yes | |
| Entity Voluntary Filers | No | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Well-known Seasoned Issuer | No | |
| Document Period End Date | 30-Sep-13 | |
| Document Fiscal Year Focus | 2013 | |
| Document Fiscal Period Focus | Q3 |
Consolidated_Balance_Sheets_Un
| Consolidated Balance Sheets (Unaudited) (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| CASH AND CASH EQUIVALENTS | ||
| Cash and due from banks | $10,878,723 | $10,605,662 |
| Interest-bearing deposits in other banks | 16,766,871 | 39,306,145 |
| Total cash and cash equivalents | 27,645,594 | 49,911,807 |
| SECURITIES, available-for-sale | 192,430,619 | 177,607,765 |
| FEDERAL HOME LOAN BANK STOCK, at cost | 4,893,800 | 4,893,800 |
| CERTIFICATES OF DEPOSIT | 2,490,000 | 2,490,000 |
| LOANS HELD FOR SALE | 461,200 | 2,957,060 |
| LOANS | 299,362,537 | 304,445,298 |
| Less allowance for loan losses | -4,750,536 | -6,917,605 |
| Net loans | 294,612,001 | 297,527,693 |
| PREMISES AND EQUIPMENT, net | 9,101,912 | 9,217,876 |
| GOODWILL | 8,554,979 | 8,554,979 |
| OTHER REAL ESTATE OWNED | 712,954 | 1,568,000 |
| OTHER ASSETS, including accrued interest and intangible assets | 4,389,890 | 3,957,465 |
| TOTAL ASSETS | 559,366,035 | 572,447,628 |
| Deposits | ||
| Non-interest bearing | 74,085,445 | 77,924,051 |
| Interest bearing | 386,722,969 | 393,275,063 |
| Total deposits | 460,808,414 | 471,199,114 |
| Other borrowings | 22,100,525 | 22,557,220 |
| Junior subordinated deferrable interest debentures | 10,300,000 | 10,300,000 |
| SHAREHOLDERS' EQUITY | ||
| Common stock, $1.00 stated value. Authorized 10,000,000 shares; issued 3,760,557 shares | 3,760,557 | 3,760,557 |
| Surplus | 14,663,861 | 14,661,664 |
| Retained earnings | 49,899,718 | 46,855,865 |
| Accumulated other comprehensive income (loss) | -256,546 | 3,697,363 |
| Treasury stock, 313,506 shares at September 30, 2013 and 314,252 shares at December 31, 2012, at cost | -4,793,837 | -4,805,244 |
| Total shareholders' equity | 63,273,753 | 64,170,205 |
| TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | 559,366,035 | 572,447,628 |
| Asset - Cash Surrender Value of Life Insurance (Member) | ||
| CASH AND CASH EQUIVALENTS | ||
| CASH SURRENDER VALUE OF LIFE INSURANCE | 14,073,086 | 13,761,183 |
| Other Liabilities [Member] | ||
| Deposits | ||
| Accrued expenses and other liabilities | 2,883,343 | 4,221,089 |
| Total liabilities | $496,092,282 | $508,277,423 |
Consolidated_Balance_Sheets_Un1
| Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Common stock stated value (in Dollars per share) | $1 | $1 |
| Common stock, shares authorized (in Shares) | 10,000,000 | 10,000,000 |
| Common stock, shares issued (in Shares) | 3,760,557 | 3,760,557 |
| Treasury stock, shares (in Shares) | 313,506 | 314,252 |
Condensed_Consolidated_Stateme
| Condensed Consolidated Statements of Income (Unaudited) (USD $) | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | |
| INTEREST INCOME | ||||
| Loans, including fees | $3,751,473 | $4,416,036 | $11,237,113 | $13,562,202 |
| Securities: | ||||
| Taxable | 611,598 | 632,426 | 1,788,606 | 1,963,254 |
| Tax-exempt | 465,183 | 437,531 | 1,370,358 | 1,342,440 |
| Other | 84,538 | 78,502 | 253,276 | 255,349 |
| Total interest income | 4,912,792 | 5,564,495 | 14,649,353 | 17,123,245 |
| INTEREST EXPENSE | ||||
| Deposits | 539,418 | 745,459 | 1,622,919 | 2,734,491 |
| Other borrowings | 282,259 | 317,690 | 831,536 | 1,048,953 |
| Total interest expense | 821,677 | 1,063,149 | 2,454,455 | 3,783,444 |
| NET INTEREST INCOME | 4,091,115 | 4,501,346 | 12,194,898 | 13,339,801 |
| Provision (credit) for loan losses | -300,000 | 200,000 | -300,000 | 200,000 |
| NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES | 4,391,115 | 4,301,346 | 12,494,898 | 13,139,801 |
| NON-INTEREST INCOME | ||||
| Gain on sales of loans | 124,640 | 318,978 | 638,875 | 859,490 |
| Gain on sales of securities | 27,199 | 134,747 | 267,595 | |
| Change in fair value of mortgage servicing rights | -28,880 | -80,734 | 288,908 | -68,937 |
| Other | 795,941 | 689,812 | 2,255,963 | 2,054,567 |
| Total non-interest income | 891,701 | 955,255 | 3,318,493 | 3,112,715 |
| NON-INTEREST EXPENSES | 3,879,367 | 3,988,810 | 11,270,511 | 12,197,033 |
| INCOME BEFORE INCOME TAXES | 1,403,449 | 1,267,791 | 4,542,880 | 4,055,483 |
| Provision for income taxes | 287,000 | 164,000 | 982,000 | 746,000 |
| NET INCOME | $1,116,449 | $1,103,791 | $3,560,880 | $3,309,483 |
| NET INCOME PER SHARE | ||||
| Basic (in Dollars per share) | $0.32 | $0.32 | $1.03 | $0.96 |
| Weighted average common shares outstanding (in Shares) | 3,446,952 | 3,446,268 | 3,446,806 | 3,446,075 |
| Diluted (in Dollars per share) | $0.32 | $0.32 | $1.03 | $0.96 |
| Weighted average common shares outstanding (in Shares) | 3,446,952 | 3,446,268 | 3,446,806 | 3,446,075 |
Consolidated_Statements_Of_Com
| Consolidated Statements Of Comprehensive Income (Unaudited) (USD $) | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | |
| NET INCOME | $1,116,449 | $1,103,791 | $3,560,880 | $3,309,483 |
| Unrealized gains (losses) on securities: | ||||
| Unrealized holding gains (losses) during period | -149,090 | 1,058,743 | -5,856,023 | 1,238,473 |
| Reclassification adjustments for gains included in net income | -27,199 | -134,747 | -267,595 | |
| Other comprehensive income (loss), before income taxes | -149,090 | 1,031,544 | -5,990,770 | 970,878 |
| Income tax benefit (expense) related to items of other comprehensive income (loss) | 50,691 | -350,725 | 2,036,861 | -330,099 |
| Other comprehensive income (loss) | -98,399 | 680,819 | -3,953,909 | 640,779 |
| COMPREHENSIVE INCOME (LOSS) | $1,018,050 | $1,784,610 | ($393,029) | $3,950,262 |
Consolidated_Statements_of_Sha
| Consolidated Statements of Shareholders' Equity (Unaudited) (USD $) | Common Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Accumulated Other Comprehensive Income (Loss) [Member] | Treasury Stock [Member] | Total |
| Beginning Balance at Dec. 31, 2011 | $3,760,557 | $14,660,579 | $42,543,363 | $3,598,031 | ($4,814,816) | $59,747,714 |
| Net income | 3,309,483 | 3,309,483 | ||||
| Other comprehensive income (loss) | 640,779 | 640,779 | ||||
| Sale of treasury shares | 1,085 | 9,572 | 10,657 | |||
| Ending Balance at Sep. 30, 2012 | 3,760,557 | 14,661,664 | 45,852,846 | 4,238,810 | -4,805,244 | 63,708,633 |
| Beginning Balance at Dec. 31, 2012 | 3,760,557 | 14,661,664 | 46,855,865 | 3,697,363 | -4,805,244 | 64,170,205 |
| Net income | 3,560,880 | 3,560,880 | ||||
| Other comprehensive income (loss) | -3,953,909 | -3,953,909 | ||||
| Dividends declared ($0.15 per share) | -517,027 | -517,027 | ||||
| Sale of treasury shares | 2,197 | 11,407 | 13,604 | |||
| Ending Balance at Sep. 30, 2013 | $3,760,557 | $14,663,861 | $49,899,718 | ($256,546) | ($4,793,837) | $63,273,753 |
Consolidated_Statements_of_Sha1
| Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) (USD $) | 9 Months Ended | |
| Sep. 30, 2013 | Sep. 30, 2012 | |
| Dividends declared per share (in Dollars per share) | 0.15 | |
| Treasury Stock [Member] | ||
| Shares of treasury stock sold (in Shares) | 746 | 626 |
Consolidated_Statements_Of_Cas
| Consolidated Statements Of Cash Flows (Unaudited) (USD $) | 9 Months Ended | |
| Sep. 30, 2013 | Sep. 30, 2012 | |
| Cash flows from operating activities | $6,998,487 | $3,922,508 |
| Cash flows from investing activities: | ||
| Proceeds from calls or maturities of securities | 29,756,692 | 32,804,632 |
| Proceeds from sales of available-for-sale securities | 8,821,116 | 12,067,541 |
| Purchases of available-for-sale securities | -59,881,334 | -60,104,246 |
| Net decrease in loans | 2,915,692 | 14,656,018 |
| Purchases of certificates of deposit | 0 | -747,000 |
| Proceeds from sale of other real estate owned | 694,272 | 1,058,535 |
| Expenditures for premises and equipment | -220,320 | -79,049 |
| Net cash used by investing activities | -17,913,882 | -343,569 |
| Cash flows from financing activities: | ||
| Net change in deposits | -10,390,700 | -24,458,441 |
| Long-term borrowings, net of repayments | -456,695 | -11,593,921 |
| Proceeds from issuance of common stock | 13,604 | 10,657 |
| Cash dividends paid | -517,027 | 0 |
| Net cash used by financing activities | -11,350,818 | -36,041,705 |
| Net change in cash and cash equivalents | -22,266,213 | -32,462,766 |
| Cash and cash equivalents: | ||
| At beginning of period | 49,911,807 | 57,286,974 |
| At end of period | 27,645,594 | 24,824,208 |
| Cash paid for: | ||
| Interest | 2,439,997 | 3,846,431 |
| Income taxes | 210,000 | 1,090,000 |
| Non-cash investing activities: | ||
| Change in net unrealized gain (loss) on available-for-sale securities | -5,990,770 | 970,878 |
| Transfer of loans to other real estate owned | $0 | $420,650 |
Note_1_Consolidated_Financial_
| Note 1 - Consolidated Financial Statements | 9 Months Ended |
| Sep. 30, 2013 | |
| Disclosure Text Block [Abstract] | |
| Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | NOTE 1 – CONSOLIDATED FINANCIAL STATEMENTS |
| The consolidated financial statements of United Bancshares, Inc. and subsidiaries (the “Corporation”) have been prepared without audit and in the opinion of management reflect all adjustments (which include normal recurring adjustments) necessary to present fairly such information for the periods and dates indicated. Since the unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q, they do not contain all information and footnotes typically included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America. Operating results for the nine months ended September 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. Complete audited consolidated financial statements with footnotes thereto are included in the Corporation’s Annual Report on Form 10-K for the year ended December 31, 2012. | |
| The consolidated financial statements include the accounts of the Corporation and its wholly-owned subsidiary, The Union Bank Company (“the Bank”). The Bank has formed a wholly-owned subsidiary, UBC Investments, Inc. (“UBC”), to hold and manage its securities portfolio. The operations of UBC are located in Wilmington, Delaware. The Bank has also formed a wholly-owned subsidiary, UBC Property, Inc., to hold and manage certain property that is acquired in lieu of foreclosure. All significant intercompany balances and transactions have been eliminated in consolidation. The accounting and reporting policies of the Corporation conform to generally accepted practices within the banking industry. The Corporation considers all of its principal activities to be banking related. | |
| Certain reclassifications of prior period amounts have been made to conform to the current presentation. |
Note_2_New_Accounting_Pronounc
| Note 2 - New Accounting Pronouncements | 9 Months Ended |
| Sep. 30, 2013 | |
| New Accounting Pronouncements and Changes in Accounting Principles [Abstract] | |
| New Accounting Pronouncements and Changes in Accounting Principles [Text Block] | NOTE 2 – NEW ACCOUNTING PRONOUNCEMENTS |
| In December 2011, The FASB issued ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, amending ASC Topic 210 requiring an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-01 to amend and clarify that the scope of ASU 2011-11 applies to derivatives accounted for in accordance with ASC Topic 815, derivatives and hedging, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are offset in accordance with ASC 210-20-45 or ASC 815-10-45 or subject to an enforceable master netting arrangement. The amendments are effective for annual and interim periods beginning on or after January 1, 2013, and the adoption did not impact the Corporation’s financial statements. |
Note_3_Securities
| Note 3 - Securities | 9 Months Ended | ||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||
| Table Text Block [Abstract] | |||||||||||||||||
| Available-for-sale Securities [Table Text Block] | NOTE 3 - SECURITIES | ||||||||||||||||
| The amortized cost and fair value of available-for-sale securities as of September 30, 2013 and December 31, 2012 are as follows (dollars in thousands): | |||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||
| Amortized | Fair | Amortized | Fair | ||||||||||||||
| cost | value | cost | value | ||||||||||||||
| U.S. Government and agencies | $ | 13,637 | $ | 13,380 | $ | 15,489 | $ | 15,554 | |||||||||
| Obligations of states and political subdivisions | 62,207 | 62,635 | 51,122 | 53,919 | |||||||||||||
| Mortgage-backed | 116,224 | 115,670 | 104,893 | 107,607 | |||||||||||||
| Other | 752 | 746 | 502 | 528 | |||||||||||||
| Total | $ | 192,820 | $ | 192,431 | $ | 172,006 | $ | 177,608 | |||||||||
| A summary of gross unrealized gains and losses on available-for-sale securities as of September 30, 2013 and December 31, 2012 follows (dollars in thousands): | |||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||
| Gross | Gross | Gross | Gross | ||||||||||||||
| unrealized | unrealized | unrealized | unrealized | ||||||||||||||
| gains | losses | gains | losses | ||||||||||||||
| U.S. Government and agencies | $ | 1 | $ | 258 | $ | 69 | $ | 3 | |||||||||
| Obligations of states and political subdivisions | 1,355 | 927 | 2,863 | 67 | |||||||||||||
| Mortgage-backed | 1,444 | 1,998 | 2,732 | 18 | |||||||||||||
| Other | - | 6 | 26 | - | |||||||||||||
| Total | $ | 2,800 | $ | 3,189 | $ | 5,690 | $ | 88 | |||||||||
Note_4_Loans
| Note 4 - Loans | 9 Months Ended | ||||||||||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||||||||||
| Receivables [Abstract] | |||||||||||||||||||||||||
| Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | NOTE 4 – LOANS | ||||||||||||||||||||||||
| The following table presents the activity in the allowance for loan losses by portfolio segment for the periods ending September 30, 2013 and 2012: | |||||||||||||||||||||||||
| Commercial | Commercial and | Residential | Consumer | Total | |||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Balance at December 31, 2012 | $ | 1,027,837 | $ | 5,240,175 | $ | 602,291 | $ | 47,302 | $ | 6,917,605 | |||||||||||||||
| Provision (credit) charged to expenses | (218,322 | ) | 132,417 | (181,472 | ) | (32,623 | ) | (300,000 | ) | ||||||||||||||||
| Losses charged off | (201,297 | ) | (2,207,937 | ) | (3,896 | ) | (12,868 | ) | (2,425,998 | ) | |||||||||||||||
| Recoveries | 12,187 | 521,057 | 10,709 | 14,976 | 558,929 | ||||||||||||||||||||
| Balance at September 30, 2013 | $ | 620,405 | $ | 3,685,712 | $ | 427,632 | $ | 16,787 | $ | 4,750,536 | |||||||||||||||
| Commercial | Commercial and | Residential | Consumer | Total | |||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Balance at December 31, 2011 | $ | 2,596,629 | $ | 4,847,234 | $ | 998,941 | $ | 100,563 | $ | 8,543,367 | |||||||||||||||
| Provision (credit) charged to expenses | (1,293,097 | ) | 1,800,840 | (231,161 | ) | (76,582 | ) | 200,000 | |||||||||||||||||
| Losses charged off | (19,796 | ) | (1,754,930 | ) | (114,458 | ) | (12,398 | ) | (1,901,582 | ) | |||||||||||||||
| Recoveries | 34,190 | 275,400 | 10,753 | 39,444 | 359,787 | ||||||||||||||||||||
| Balance at September 30, 2012 | $ | 1,317,926 | $ | 5,168,544 | $ | 664,075 | $ | 51,027 | $ | 7,201,572 | |||||||||||||||
| The following table presents the balance in the allowance for loan losses and the recorded investment in loans by portfolio segment and based on impairment method for the periods ending September 30, 2013 and December 31 2012: | |||||||||||||||||||||||||
| 30-Sep-13 | Commercial | Commercial and | Residential | Consumer | Total | ||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Allowance for loan losses: | |||||||||||||||||||||||||
| Attributable to loans individually evaluated for impairment | $ | 260,554 | $ | 633,887 | $ | - | $ | - | $ | 894,441 | |||||||||||||||
| Collectively evaluated for impairment | 359,851 | 3,051,825 | 427,632 | 16,787 | 3,856,095 | ||||||||||||||||||||
| Total allowance for loan losses | $ | 620,405 | $ | 3,685,712 | $ | 427,632 | $ | 16,787 | $ | 4,750,536 | |||||||||||||||
| Loans: | |||||||||||||||||||||||||
| Individually evaluated for impairment | $ | 661,582 | $ | 5,747,325 | $ | 242,304 | $ | - | $ | 6,651,211 | |||||||||||||||
| Collectively evaluated for impairment | 51,853,793 | 179,728,632 | 57,062,316 | 4,066,585 | 292,711,326 | ||||||||||||||||||||
| Total ending loans balance | $ | 52,515,375 | $ | 185,475,957 | $ | 57,304,620 | $ | 4,066,585 | $ | 299,362,537 | |||||||||||||||
| 31-Dec-12 | Commercial | Commercial and | Residential real estate | Consumer | Total | ||||||||||||||||||||
| multi-family real estate | |||||||||||||||||||||||||
| Allowance for loan losses: | |||||||||||||||||||||||||
| Attributable to loans individually evaluated for impairment | $ | 415,010 | $ | 2,506,940 | $ | - | $ | - | $ | 2,921,950 | |||||||||||||||
| Collectively evaluated for impairment | 612,827 | 2,733,235 | 602,291 | 47,302 | 3,995,655 | ||||||||||||||||||||
| Total allowance for loan losses | $ | 1,027,837 | $ | 5,240,175 | $ | 602,291 | $ | 47,302 | $ | 6,917,605 | |||||||||||||||
| Loans: | |||||||||||||||||||||||||
| Individually evaluated for impairment | $ | 1,241,149 | $ | 14,153,259 | $ | 169,904 | $ | - | $ | 15,564,312 | |||||||||||||||
| Collectively evaluated for impairment | 49,324,136 | 177,011,839 | 58,148,753 | 4,396,258 | 288,880,986 | ||||||||||||||||||||
| Total ending loans balance | $ | 50,565,285 | $ | 191,165,098 | $ | 58,318,657 | $ | 4,396,258 | $ | 304,445,298 | |||||||||||||||
| Impaired loans were as follows as of September 30, 2013 and December 31, 2012: | |||||||||||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||||||||||
| Loans with no allowance for loan losses allocated | $ | 2,620,029 | $ | 3,118,322 | |||||||||||||||||||||
| Loans with allowance for loan losses allocated | 4,031,182 | 12,445,990 | |||||||||||||||||||||||
| Total impaired loans | $ | 6,651,211 | $ | 15,564,312 | |||||||||||||||||||||
| Amount of the allowance allocated to impaired loans | $ | 894,441 | $ | 2,921,950 | |||||||||||||||||||||
| The average recorded investment in impaired loans for the nine month period ended September 30, 2013 and 2012 was $10.1 million and $17.4 million, respectively. There was approximately $150,000 and $162,000 in interest income recognized by the Bank on impaired loans on an accrual or cash basis during the nine month period ended September 30 2013 and 2012, respectively. | |||||||||||||||||||||||||
| The following table presents loans individually evaluated for impairment by class of loans as of September 30, 2013 and December 31, 2012: | |||||||||||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||||||||||
| Recorded investment | Allowance for loan losses allocated | Recorded investment | Allowance for loan losses allocated | ||||||||||||||||||||||
| With no related allowance recorded: | |||||||||||||||||||||||||
| Agriculture | $ | 401,028 | $ | - | $ | 607,462 | $ | - | |||||||||||||||||
| Commercial and multi-family real estate | 1,327,661 | - | 1,539,370 | - | |||||||||||||||||||||
| Agricultural real estate | 649,036 | - | 801,586 | - | |||||||||||||||||||||
| Residential real estate | 242,304 | - | 169,904 | - | |||||||||||||||||||||
| With an allowance recorded: | |||||||||||||||||||||||||
| Commercial | 260,554 | 260,554 | 415,010 | 415,010 | |||||||||||||||||||||
| Commercial and multi-family real estate | 3,770,628 | 633,887 | 12,030,980 | 2,506,940 | |||||||||||||||||||||
| Total | $ | 6,651,211 | $ | 894,441 | $ | 15,564,312 | $ | 2,921,950 | |||||||||||||||||
| The following table presents the recorded investment in nonaccrual loans, loans past due over 90 days still on accrual and troubled debt restructurings by class of loans as of September 30, 2013 and December 31, 2012: | |||||||||||||||||||||||||
| 30-Sep-13 | Nonaccrual | Loans past due 90 days or more and | Troubled Debt Restructurings | ||||||||||||||||||||||
| still accruing | |||||||||||||||||||||||||
| Commercial | $ | 357,431 | $ | - | $ | 340,044 | |||||||||||||||||||
| Commercial real estate | 6,737,661 | - | 3,737,399 | ||||||||||||||||||||||
| Agriculture | 401,028 | - | - | ||||||||||||||||||||||
| Agricultural real estate | 920,008 | - | - | ||||||||||||||||||||||
| Consumer | 2,924 | 5,656 | - | ||||||||||||||||||||||
| Residential real estate | 1,940,249 | 125,448 | 158,803 | ||||||||||||||||||||||
| Total | $ | 10,359,301 | $ | 131,104 | $ | 4,236,246 | |||||||||||||||||||
| 31-Dec-12 | Nonaccrual | Loans past due 90 days or more and | Troubled Debt Restructurings | ||||||||||||||||||||||
| still accruing | |||||||||||||||||||||||||
| Commercial | $ | 475,909 | $ | - | $ | 475,909 | |||||||||||||||||||
| Commercial real estate | 12,986,469 | - | 8,098,958 | ||||||||||||||||||||||
| Agriculture | 623,325 | - | 193,964 | ||||||||||||||||||||||
| Agricultural real estate | 1,060,418 | - | - | ||||||||||||||||||||||
| Consumer | - | 899 | - | ||||||||||||||||||||||
| Residential real estate | 2,025,078 | 24,050 | 55,048 | ||||||||||||||||||||||
| Total | $ | 17,171,199 | $ | 24,949 | $ | 8,823,879 | |||||||||||||||||||
| The following table presents the aging of the recorded investment in past due loans as of September 30, 2013 by class of loans: | |||||||||||||||||||||||||
| 30 – 59 days | 60 – 89 days | Past due 90 | Total | Loans not | Total | ||||||||||||||||||||
| past due | past due | days or more | past due | past due | |||||||||||||||||||||
| Commercial | $ | 91,140 | $ | 358,987 | $ | 17,387 | $ | 467,514 | $ | 40,167,694 | $ | 40,635,208 | |||||||||||||
| Commercial real estate | 1,797,017 | 125,756 | 2,692,132 | 4,614,905 | 155,625,482 | 160,240,387 | |||||||||||||||||||
| Agriculture | - | - | 401,028 | 401,028 | 11,479,139 | 11,880,167 | |||||||||||||||||||
| Agricultural real estate | 21,724 | - | 806,037 | 827,761 | 24,407,809 | 25,235,570 | |||||||||||||||||||
| Consumer | 25,082 | 6,054 | 8,580 | 39,716 | 4,026,869 | 4,066,585 | |||||||||||||||||||
| Residential real estate | 1,226,354 | 699,503 | 487,520 | 2,413,377 | 54,891,243 | 57,304,620 | |||||||||||||||||||
| Total | $ | 3,161,317 | $ | 1,190,300 | $ | 4,412,684 | $ | 8,764,301 | $ | 290,598,236 | $ | 299,362,537 | |||||||||||||
| The following table presents the aging of the recorded investment in past due loans as of December 31, 2012 by class of loans: | |||||||||||||||||||||||||
| 30 – 59 days | 60 – 89 days | Past due 90 | Total | Loans not | Total | ||||||||||||||||||||
| past due | past due | days or more | past due | past due | |||||||||||||||||||||
| Commercial | $ | 74,672 | $ | 2,543 | $ | - | $ | 77,215 | $ | 36,664,022 | $ | 36,741,237 | |||||||||||||
| Commercial real estate | 2,509,318 | 503,382 | 3,937,774 | 6,950,474 | 154,970,400 | 161,920,874 | |||||||||||||||||||
| Agriculture | - | - | 597,525 | 597,525 | 13,226,523 | 13,824,048 | |||||||||||||||||||
| Agricultural real estate | 47,422 | - | 933,945 | 981,367 | 28,262,857 | 29,244,224 | |||||||||||||||||||
| Consumer | 53,065 | 2,655 | 899 | 56,619 | 4,339,639 | 4,396,258 | |||||||||||||||||||
| Residential real estate | 2,271,107 | 559,048 | 512,685 | 3,342,840 | 54,975,817 | 58,318,657 | |||||||||||||||||||
| Total | $ | 4,955,584 | $ | 1,067,628 | $ | 5,982,828 | $ | 12,006,040 | $ | 292,439,258 | $ | 304,445,298 | |||||||||||||
| Credit Quality Indicators: | |||||||||||||||||||||||||
| The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to the credit risk. This analysis generally includes loans with an outstanding balance greater than $200,000 and non-homogenous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: | |||||||||||||||||||||||||
| ● | Special Mention: Loans which possess some credit deficiency or potential weakness which deserve close attention, but which do not yet warrant substandard classification. Such loans pose unwarranted financial risk that, if not corrected, could weaken the loan and increase risk in the future. The key distinctions of a Special Mention classification are that (1) it is indicative of an unwarranted level of risk, and (2) weaknesses are considered "potential", versus "defined", impairments to the primary source of loan repayment. | ||||||||||||||||||||||||
| ● | Substandard: These loans are inadequately protected by the current sound net worth and paying ability of the borrower. Loans of this type will generally display negative financial trends such as poor or negative net worth, earnings or cash flow. These loans may also have historic and/or severe delinquency problems, and bank management may depend on secondary repayment sources to liquidate these loans. The bank could sustain some degree of loss in these loans if the weaknesses remain uncorrected. | ||||||||||||||||||||||||
| ● | Doubtful: Loans in this category display a high degree of loss, although the amount of actual loss at the time of classification is undeterminable. This should be a temporary category until such time that actual loss can be identified, or improvements made to reduce the seriousness of the classification. | ||||||||||||||||||||||||
| Loans not meeting the previous criteria that are analyzed individually as part of the above described process are considered to be pass rated loans. Loans listed as not rated are generally either less than $200,000 or are included in groups of homogenous loans. As of September 30, 2013 and December 31, 2012, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows: | |||||||||||||||||||||||||
| Pass | Special Mention | Substandard | Doubtful | Not rated | |||||||||||||||||||||
| 30-Sep-13 | |||||||||||||||||||||||||
| Commercial | $ | 50,526,775 | $ | 969,122 | $ | 618,450 | $ | 401,028 | $ | - | |||||||||||||||
| Commercial and multi-family real estate | 164,138,018 | 8,759,662 | 11,929,241 | 649,036 | - | ||||||||||||||||||||
| Residential real estate | - | - | 285,987 | 7,337 | 57,011,296 | ||||||||||||||||||||
| Consumer | - | - | 9,629 | - | 4,056,956 | ||||||||||||||||||||
| Total | $ | 214,664,793 | $ | 9,728,784 | $ | 12,843,307 | $ | 1,057,401 | $ | 61,068,252 | |||||||||||||||
| Pass | Special Mention | Substandard | Doubtful | Not rated | |||||||||||||||||||||
| 31-Dec-12 | |||||||||||||||||||||||||
| Commercial | $ | 47,367,441 | $ | 1,505,099 | $ | 1,095,220 | $ | 597,525 | $ | - | |||||||||||||||
| Commercial and multi-family real estate | 160,592,238 | 8,624,114 | 21,147,160 | 801,586 | - | ||||||||||||||||||||
| Residential real estate | - | - | 435,467 | 9,937 | 57,873,253 | ||||||||||||||||||||
| Consumer | - | - | 13,923 | - | 4,382,335 | ||||||||||||||||||||
| Total | $ | 207,959,679 | $ | 10,129,213 | $ | 22,691,770 | $ | 1,409,048 | $ | 62,255,588 | |||||||||||||||
| The Company considers the performance of the loan portfolio and its impact on the allowance for loan losses. For residential 1 – 4 family and consumer loan classes that are not rated, the Company also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. Generally, consumer and residential 1-4 family loans not rated that are 90 days past due or are classified as nonaccrual and collectively evaluated for impairment are considered nonperforming. The following table presents the recorded investment in non-impaired residential 1 – 4 family and consumer loans based on payment activity as of September 30, 2013 and December 31, 2012: | |||||||||||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||||||||||
| Consumer | Residential | Consumer | Residential | ||||||||||||||||||||||
| real estate | real estate | ||||||||||||||||||||||||
| Performing | $ | 4,048,477 | $ | 55,283,837 | $ | 4,381,436 | $ | 56,091,352 | |||||||||||||||||
| Nonperforming | 8,479 | 1,727,459 | 899 | 1,781,901 | |||||||||||||||||||||
| Total | $ | 4,056,956 | $ | 57,011,296 | $ | 4,382,335 | $ | 57,873,253 | |||||||||||||||||
| Purchased Loans: | |||||||||||||||||||||||||
| From time to time, the Company enters into loan participation agreements to purchase loans. At September 30, 2013 and December 31, 2012, the Bank held no loans for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. | |||||||||||||||||||||||||
| Modifications: | |||||||||||||||||||||||||
| The Bank’s loan portfolio also includes certain loans that have been modified in a Troubled Debt Restructuring (TDR), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Bank’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. All TDRs are also classified as impaired loans. | |||||||||||||||||||||||||
| When the Bank modifies a loan, management evaluates any possible concession based on the present value of expected future cash flows, discounted at the contractual interest rate of the original loan agreement, except with the sole (remaining) source of repayment for the loan in the operation or liquidation of the collateral. In these cases, management uses the current fair value of the collateral, less selling costs, instead of discounted cash flows. If management determines that the value of the modified loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), an impairment is recognized through a specific reserve in the allowance or a direct write down of the loan balance if collection is not expected. | |||||||||||||||||||||||||
| The following table includes the recorded investment and number of modifications for TDR loans during the first nine months of 2013. | |||||||||||||||||||||||||
| Number of modifications | Recorded investment | Allowance for loan losses allocated | |||||||||||||||||||||||
| Troubled Debt Restructurings: | |||||||||||||||||||||||||
| Commercial real estate | 2 | $ | 44,449 | $ | - | ||||||||||||||||||||
| Residential real estate | 1 | 105,781 | - | ||||||||||||||||||||||
| The recorded investment in the loans did not change as a result of the modifications. There are not any troubled debt restructurings for which there was a payment default in the current reporting period. | |||||||||||||||||||||||||
Note_5_Junior_Subordinated_Def
| Note 5 - Junior Subordinated Deferrable Interest Debentures | 9 Months Ended |
| Sep. 30, 2013 | |
| Subordinated Borrowings [Abstract] | |
| Subordinated Borrowings Disclosure [Text Block] | NOTE 5 – JUNIOR SUBORDINATED DEFERRABLE INTEREST DEBENTURES |
| The Corporation has formed and invested $300,000 in a business trust, United (OH) Statutory Trust (“United Trust”) which is not consolidated by the Corporation. United Trust issued $10,000,000 of trust preferred securities, which are guaranteed by the Corporation, and are subject to mandatory redemption upon payment of the debentures. United Trust used the proceeds from the issuance of the trust preferred securities, as well as the Corporation’s capital investment, to purchase $10,300,000 of junior subordinated deferrable interest debentures issued by the Corporation. The debentures have a stated maturity date of March 26, 2033. As of March 26, 2008, and quarterly thereafter, the debentures may be shortened at the Corporation’s option. Interest is payable quarterly at a floating rate adjustable quarterly and equal to 315 basis points over the 3-month LIBOR amounting to 3.4% at September 30, 2013 and 3.62% at September 30, 2012. The Corporation has the right, subject to events in default, to defer payments of interest on the debentures by extending the interest payment period for a period not exceeding 20 consecutive quarterly periods. Interest expense on the debentures approximated $267,000 and $279,000 for the nine month periods ended September 30, 2013 and 2012, respectively, and is included in interest expense-other borrowings in the accompanying consolidated statements of income. | |
| Each issue of the trust preferred securities carries an interest rate identical to that of the related debenture. The securities have been structured to qualify as Tier I capital for regulatory purposes and the dividends paid on such are tax deductible. However, under Federal Reserve Board guidelines, the securities cannot be used to constitute more than 25% of the Corporation’s core Tier I capital inclusive of these securities. |
Note_6_Fair_Value_Measurements
| Note 6 - Fair Value Measurements | 9 Months Ended | ||||||||
| Sep. 30, 2013 | |||||||||
| Fair Value Disclosures [Abstract] | |||||||||
| Fair Value Disclosures [Text Block] | NOTE 6 - FAIR VALUE MEASUREMENTS | ||||||||
| ASC 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. The price in the principal (or most advantageous) market used to measure the fair value of the asset or liability shall not be adjusted for transaction costs. An orderly transaction is a transaction that assumes exposure to the market for a period prior to the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets and liabilities; it is not a forced transaction. Market participants are buyers and sellers in the principal market that are independent, knowledgeable, and both able and willing to transact. | |||||||||
| ASC 820-10 requires the use of valuation techniques that are consistent with the market approach, the income approach, and/or the cost approach. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets and liabilities. The income approach uses valuation techniques to convert future amounts, such as cash flows or earnings, to a single present amount on a discounted basis. The cost approach is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost). Valuation techniques should be consistently applied. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. In that regard, ASC 820-10 establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows: | |||||||||
| Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that the Corporation has the ability to access at the measurement date. | |||||||||
| Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. | |||||||||
| Level 3 – Unobservable inputs for the asset or liability for which there is little, if any, market activity at the measurement date. Unobservable inputs reflect the Corporation’s own assumptions about what market participants would use to price the asset or liability. The inputs are developed based on the best information available in the circumstances, which might include the Corporation’s own financial data such as internally developed pricing models, discounted cash flow methodologies, as well as instruments for which the fair value determination requires significant management judgment. | |||||||||
| Financial assets (there were no financial liabilities) measured at fair value on a recurring basis at September 30, 2013 and December 31, 2012 include available-for-sale securities, which are all valued using Level 2 inputs, and mortgage servicing rights, amounting to $1,355,782 at September 30, 2013 and $930,760 at December 31, 2012, which are valued using Level 3 inputs. Financial assets (there were no financial liabilities) measured at fair value on a non-recurring basis at September 30, 2013 and December 31, 2012 include other real estate owned, as well as impaired loans approximating $5,757,000 at September 30, 2013 and $12,642,000 at December 31, 2012 all of which are valued using Level 3 inputs. | |||||||||
| There were no financial instruments measured at fair value that moved to a lower level in the fair value hierarchy during the periods presented due to the lack of observable quotes in inactive markets for those instruments at September 30, 2013 and December 31, 2012. | |||||||||
| The table below presents a reconciliation and income statement classification of gains and losses for mortgage servicing rights, which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3), for the nine month period ended September 30, 2013 and year ended December 31, 2012: | |||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||
| Balance at beginning of period | $ | 930,760 | $ | 727,240 | |||||
| Gains or losses, including realized and unrealized: | |||||||||
| Disposals – amortization based on loan payments and payoffs | (139,007 | ) | (257,057 | ) | |||||
| Purchases, issuances, and settlements | 275,121 | 444,646 | |||||||
| Other changes in fair value | 288,908 | 15,931 | |||||||
| Balance at end of period | $ | 1,355,782 | $ | 930,760 | |||||
| A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, follows. | |||||||||
| In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Corporation’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. The Corporation’s valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Corporation’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. | |||||||||
| Securities Available-for-Sale | |||||||||
| Where quoted prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities would typically include government bonds and exchange traded equities. If quoted market prices are not available, then fair values are estimated using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include corporate and municipal bonds, mortgage-backed securities, and asset-backed securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, securities are classified within Level 3 of the valuation hierarchy. The Corporation did not have any securities classified as Level 1 or Level 3 at September 30, 2013 or December 31, 2012. There were no gains or losses relating to securities available-for-sale included in earnings before income taxes that were attributable to changes in fair values of securities held at September 30, 2013 or December 31, 2012. | |||||||||
| Impaired Loans | |||||||||
| The Corporation does not record impaired loans at fair value on a recurring basis. However, periodically, a loan is considered impaired and is reported at the fair value of the underlying collateral, less estimated costs to sell, if repayment is expected solely from the collateral. Collateral values are estimated using level 2 inputs, including recent appraisals and Level 3 inputs based on customized discounting criteria. Due to the significance of the level 3 inputs, impaired loans fair values have been classified as level 3. | |||||||||
| Other Real Estate Owned | |||||||||
| The Corporation values other real estate owned at the estimated fair value of the underlying collateral less expected selling costs. Such values are estimated primarily using appraisals and reflect a market value approach. Due to the significance of the Level 3 inputs, other real estate owned has been classified as Level 3. In accordance with the provisions of ASC 360-10, other real estate owned was written down to its estimated fair value of $713,000, resulting in impairment charges of $175,000 which are included in earnings for the nine month period ended September 30, 2013. | |||||||||
| Certain other financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances, for example, when there is evidence of impairment. Financial assets and financial liabilities, excluding impaired loans and other real estate owned, measured at fair value on a nonrecurring basis were not significant at September 30, 2013 and December 31, 2012. | |||||||||
Note_7_Fair_Value_Of_Financial
| Note 7 - Fair Value Of Financial Instruments | 9 Months Ended | ||||||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||||||
| Disclosure Text Block Supplement [Abstract] | |||||||||||||||||||||
| Financial Instruments Disclosure [Text Block] | NOTE 7 – FAIR VALUE OF FINANCIAL INSTRUMENTS | ||||||||||||||||||||
| The carrying amounts and estimated fair values of recognized financial instruments at September 30, 2013 and December 31, 2012 were as follows (dollars in thousands): | |||||||||||||||||||||
| 30-Sep-13 | 31-Dec-12 | ||||||||||||||||||||
| Carrying | Estimated | Carrying | Estimated | Input | |||||||||||||||||
| amount | fair value | amount | fair value | Level | |||||||||||||||||
| FINANCIAL ASSETS | |||||||||||||||||||||
| Cash and cash equivalents | $ | 27,646 | $ | 27,646 | $ | 49,912 | $ | 49,912 | 1 | ||||||||||||
| Securities, including Federal Home Loan Bank stock | 197,324 | 197,324 | 182,502 | 182,502 | 2 | ||||||||||||||||
| Loans held for sale | 461 | 461 | 2,957 | 2,957 | 3 | ||||||||||||||||
| Net loans | 294,612 | 295,101 | 297,528 | 297,879 | 3 | ||||||||||||||||
| Mortgage servicing rights | 1,356 | 1,356 | 931 | 931 | 3 | ||||||||||||||||
| $ | 521,399 | $ | 521,888 | $ | 533,830 | $ | 534,181 | ||||||||||||||
| FINANCIAL LIABILITIES | |||||||||||||||||||||
| Deposits | |||||||||||||||||||||
| Maturity | $ | 174,652 | $ | 175,473 | $ | 185,650 | $ | 187,436 | 3 | ||||||||||||
| Non-maturity | 286,302 | 286,302 | 285,549 | 285,549 | 1 | ||||||||||||||||
| Other borrowings | 22,101 | 24,061 | 22,557 | 24,947 | 3 | ||||||||||||||||
| Junior subordinated deferrable interest debentures | 10,300 | 10,287 | 10,300 | 10,367 | 3 | ||||||||||||||||
| $ | 493,355 | $ | 496,123 | $ | 504,056 | $ | 508,299 | ||||||||||||||
| The above summary does not include accrued interest receivable or cash surrender value of life insurance which are also considered financial instruments. The estimated fair value of such items is considered to be their carrying amounts. | |||||||||||||||||||||
| There are also unrecognized financial instruments at September 30, 2013 and December 31, 2012 which relate to commitments to extend credit and letters of credit. The contract amount of such financial instruments amounts to $79,032,000 at September 30, 2013 and $85,643,000 at December 31, 2012. Such amounts are also considered to be the estimated fair values. | |||||||||||||||||||||
| The following methods and assumptions were used to estimate the fair value of each class of financial instruments previously shown: | |||||||||||||||||||||
| Cash and cash equivalents: | |||||||||||||||||||||
| Fair value is determined to be the carrying amount for these items (which include cash on hand, due from banks, and federal funds sold) because they represent cash or mature in 90 days or less, and do not represent unanticipated credit concerns. | |||||||||||||||||||||
| Securities: | |||||||||||||||||||||
| The fair value of securities is determined based on quoted market prices of the individual securities; if not available, estimated fair value is obtained by comparison to other known securities with similar risk and maturity characteristics. Such value does not consider possible tax ramifications or estimated transaction costs. | |||||||||||||||||||||
| Loans: | |||||||||||||||||||||
| Fair value for loans was estimated for portfolios of loans with similar financial characteristics. For adjustable rate loans, which re-price at least annually and generally possess low risk characteristics, the carrying amount is believed to be a reasonable estimate of fair value. For fixed rate loans, the fair value is estimated based on a discounted cash flow analysis, considering weighted average rates and terms of the portfolio, adjusted for credit and interest rate risk inherent in the loans. Fair value for nonperforming loans is based on recent appraisals or estimated discounted cash flows. | |||||||||||||||||||||
| Mortgage servicing rights: | |||||||||||||||||||||
| The fair value for mortgage servicing rights is determined based on an analysis of the portfolio by an independent third party. | |||||||||||||||||||||
| Deposit liabilities: | |||||||||||||||||||||
| The fair value of core deposits, including demand deposits, savings accounts, and certain money market deposits, is the amount payable on demand. The fair value of fixed-maturity certificates of deposit is estimated using the rates offered at quarter end for deposits of similar remaining maturities. The estimated fair value does not include the benefit that results from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the marketplace. | |||||||||||||||||||||
| Other borrowings and junior subordinated deferrable interest debentures: | |||||||||||||||||||||
| The fair value of other borrowings (consisting of Federal Home Loan Bank borrowings, securities sold under agreements to repurchase, and customer repurchase agreements), and junior subordinated deferrable interest debentures are determined using the net present value of discounted cash flows based on current borrowing rates for similar types of borrowing arrangements, and are obtained from an independent third party. | |||||||||||||||||||||
| Other financial instruments: | |||||||||||||||||||||
| The fair value of commitments to extend credit and letters of credit is determined to be the contract amount, since these financial instruments generally represent commitments at existing rates. The fair value of other borrowings is determined based on a discounted cash flow analysis using current interest rates. The fair value of other liabilities is generally considered to be carrying value except for the deferred compensation agreement. The fair value of the contract is determined based on a discounted cash flow analysis using a current interest rate for a similar instrument. | |||||||||||||||||||||
| The fair value estimates of financial instruments are made at a specific point in time based on relevant market information. These estimates do not reflect any premium or discount that could result from offering for sale at one time the entire holdings of a particular financial instrument over the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Since no ready market exists for a significant portion of the financial instruments, fair value estimates are largely based on judgments after considering such factors as future expected credit losses, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect these estimates. | |||||||||||||||||||||
Note_8_Subsequent_Events
| Note 8 - Subsequent Events | 9 Months Ended |
| Sep. 30, 2013 | |
| Subsequent Events [Abstract] | |
| Subsequent Events [Text Block] | NOTE 8 – SUBSEQUENT EVENTS |
| Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after September 30, 2013 but prior to when the consolidated financial statements were issued, that provided additional evidence about conditions that existed at September 30, 2013 have been recognized in the consolidated financial statements for the period ended September 30, 2013. Events or transactions that provided evidence about conditions that did not exist at September 30, 2013 but arose before the financial statements were issued have not been recognized in the consolidated financial statements for the period ended September 30, 2013. |
Accounting_Policies_by_Policy_
| Accounting Policies, by Policy (Policies) | 9 Months Ended | |
| Sep. 30, 2013 | ||
| Accounting Policies, by Policy (Policies) [Line Items] | ||
| Consolidation, Policy [Policy Text Block] | The consolidated financial statements include the accounts of the Corporation and its wholly-owned subsidiary, The Union Bank Company (“the Bank”). The Bank has formed a wholly-owned subsidiary, UBC Investments, Inc. (“UBC”), to hold and manage its securities portfolio. The operations of UBC are located in Wilmington, Delaware. The Bank has also formed a wholly-owned subsidiary, UBC Property, Inc., to hold and manage certain property that is acquired in lieu of foreclosure. All significant intercompany balances and transactions have been eliminated in consolidation. The accounting and reporting policies of the Corporation conform to generally accepted practices within the banking industry. The Corporation considers all of its principal activities to be banking related. | |
| New Accounting Pronouncements, Policy [Policy Text Block] | In December 2011, The FASB issued ASU 2011-11, Disclosures about Offsetting Assets and Liabilities, amending ASC Topic 210 requiring an entity to disclose information about offsetting and related arrangements to enable users of its financial statements to understand the effect of those arrangements on its financial position. In January 2013, the FASB issued ASU 2013-01 to amend and clarify that the scope of ASU 2011-11 applies to derivatives accounted for in accordance with ASC Topic 815, derivatives and hedging, including bifurcated embedded derivatives, repurchase agreements and reverse repurchase agreements, and securities borrowing and securities lending transactions that are offset in accordance with ASC 210-20-45 or ASC 815-10-45 or subject to an enforceable master netting arrangement. The amendments are effective for annual and interim periods beginning on or after January 1, 2013, and the adoption did not impact the Corporation’s financial statements. | |
| Concentration Risk, Credit Risk, Policy [Policy Text Block] | Credit Quality Indicators: | |
| The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to the credit risk. This analysis generally includes loans with an outstanding balance greater than $200,000 and non-homogenous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: | ||
| ● | Special Mention: Loans which possess some credit deficiency or potential weakness which deserve close attention, but which do not yet warrant substandard classification. Such loans pose unwarranted financial risk that, if not corrected, could weaken the loan and increase risk in the future. The key distinctions of a Special Mention classification are that (1) it is indicative of an unwarranted level of risk, and (2) weaknesses are considered "potential", versus "defined", impairments to the primary source of loan repayment. | |
| ● | Substandard: These loans are inadequately protected by the current sound net worth and paying ability of the borrower. Loans of this type will generally display negative financial trends such as poor or negative net worth, earnings or cash flow. These loans may also have historic and/or severe delinquency problems, and bank management may depend on secondary repayment sources to liquidate these loans. The bank could sustain some degree of loss in these loans if the weaknesses remain uncorrected. | |
| ● | Doubtful: Loans in this category display a high degree of loss, although the amount of actual loss at the time of classification is undeterminable. This should be a temporary category until such time that actual loss can be identified, or improvements made to reduce the seriousness of the classification. | |
| Finance, Loans and Leases Receivable, Policy [Policy Text Block] | Purchased Loans: | |
| From time to time, the Company enters into loan participation agreements to purchase loans. At September 30, 2013 and December 31, 2012, the Bank held no loans for which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. | ||
| Loans and Leases Receivable, Troubled Debt Restructuring Policy [Policy Text Block] | Modifications: | |
| The Bank’s loan portfolio also includes certain loans that have been modified in a Troubled Debt Restructuring (TDR), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Bank’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance or other actions. All TDRs are also classified as impaired loans. | ||
| When the Bank modifies a loan, management evaluates any possible concession based on the present value of expected future cash flows, discounted at the contractual interest rate of the original loan agreement, except with the sole (remaining) source of repayment for the loan in the operation or liquidation of the collateral. In these cases, management uses the current fair value of the collateral, less selling costs, instead of discounted cash flows. If management determines that the value of the modified loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount), an impairment is recognized through a specific reserve in the allowance or a direct write down of the loan balance if collection is not expected. | ||
| Fair Value Measurement, Policy [Policy Text Block] | In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality, the Corporation’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. The Corporation’s valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Corporation’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. | |
| Marketable Securities, Policy [Policy Text Block] | Securities Available-for-Sale | |
| Where quoted prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. Level 1 securities would typically include government bonds and exchange traded equities. If quoted market prices are not available, then fair values are estimated using pricing models, quoted prices of securities with similar characteristics, or discounted cash flows. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, include corporate and municipal bonds, mortgage-backed securities, and asset-backed securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, securities are classified within Level 3 of the valuation hierarchy. The Corporation did not have any securities classified as Level 1 or Level 3 at September 30, 2013 or December 31, 2012. There were no gains or losses relating to securities available-for-sale included in earnings before income taxes that were attributable to changes in fair values of securities held at September 30, 2013 or December 31, 2012. | ||
| Impaired Financing Receivable, Policy [Policy Text Block] | Impaired Loans | |
| The Corporation does not record impaired loans at fair value on a recurring basis. However, periodically, a loan is considered impaired and is reported at the fair value of the underlying collateral, less estimated costs to sell, if repayment is expected solely from the collateral. Collateral values are estimated using level 2 inputs, including recent appraisals and Level 3 inputs based on customized discounting criteria. Due to the significance of the level 3 inputs, impaired loans fair values have been classified as level 3. | ||
| Real Estate, Policy [Policy Text Block] | Other Real Estate Owned | |
| The Corporation values other real estate owned at the estimated fair value of the underlying collateral less expected selling costs. Such values are estimated primarily using appraisals and reflect a market value approach. Due to the significance of the Level 3 inputs, other real estate owned has been classified as Level 3. In accordance with the provisions of ASC 360-10, other real estate owned was written down to its estimated fair value of $713,000, resulting in impairment charges of $175,000 which are included in earnings for the nine month period ended September 30, 2013. | ||
| Certain other financial assets and financial liabilities are measured at fair value on a nonrecurring basis; that is, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances, for example, when there is evidence of impairment. Financial assets and financial liabilities, excluding impaired loans and other real estate owned, measured at fair value on a nonrecurring basis were not significant at September 30, 2013 and December 31, 2012. | ||
| Subsequent Event [Member] | ||
| Accounting Policies, by Policy (Policies) [Line Items] | ||
| Subsequent Events, Policy [Policy Text Block] | Management evaluated subsequent events through the date the consolidated financial statements were issued. Events or transactions occurring after September 30, 2013 but prior to when the consolidated financial statements were issued, that provided additional evidence about conditions that existed at September 30, 2013 have been recognized in the consolidated financial statements for the period ended September 30, 2013. Events or transactions that provided evidence about conditions that did not exist at September 30, 2013 but arose before the financial statements were issued have not been recognized in the consolidated financial statements for the period ended September 30, 2013. | |
Note_3_Securities_Tables
| Note 3 - Securities (Tables) | 9 Months Ended | ||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||
| Table Text Block [Abstract] | |||||||||||||||||
| Schedule of Available-for-sale Securities Reconciliation [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||
| Amortized | Fair | Amortized | Fair | ||||||||||||||
| cost | value | cost | value | ||||||||||||||
| U.S. Government and agencies | $ | 13,637 | $ | 13,380 | $ | 15,489 | $ | 15,554 | |||||||||
| Obligations of states and political subdivisions | 62,207 | 62,635 | 51,122 | 53,919 | |||||||||||||
| Mortgage-backed | 116,224 | 115,670 | 104,893 | 107,607 | |||||||||||||
| Other | 752 | 746 | 502 | 528 | |||||||||||||
| Total | $ | 192,820 | $ | 192,431 | $ | 172,006 | $ | 177,608 | |||||||||
| Unrealized Gain (Loss) on Investments [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||
| Gross | Gross | Gross | Gross | ||||||||||||||
| unrealized | unrealized | unrealized | unrealized | ||||||||||||||
| gains | losses | gains | losses | ||||||||||||||
| U.S. Government and agencies | $ | 1 | $ | 258 | $ | 69 | $ | 3 | |||||||||
| Obligations of states and political subdivisions | 1,355 | 927 | 2,863 | 67 | |||||||||||||
| Mortgage-backed | 1,444 | 1,998 | 2,732 | 18 | |||||||||||||
| Other | - | 6 | 26 | - | |||||||||||||
| Total | $ | 2,800 | $ | 3,189 | $ | 5,690 | $ | 88 | |||||||||
Note_4_Loans_Tables
| Note 4 - Loans (Tables) | 9 Months Ended | ||||||||||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||||||||||
| Receivables [Abstract] | |||||||||||||||||||||||||
| Allowance for Credit Losses on Financing Receivables [Table Text Block] | Commercial | Commercial and | Residential | Consumer | Total | ||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Balance at December 31, 2012 | $ | 1,027,837 | $ | 5,240,175 | $ | 602,291 | $ | 47,302 | $ | 6,917,605 | |||||||||||||||
| Provision (credit) charged to expenses | (218,322 | ) | 132,417 | (181,472 | ) | (32,623 | ) | (300,000 | ) | ||||||||||||||||
| Losses charged off | (201,297 | ) | (2,207,937 | ) | (3,896 | ) | (12,868 | ) | (2,425,998 | ) | |||||||||||||||
| Recoveries | 12,187 | 521,057 | 10,709 | 14,976 | 558,929 | ||||||||||||||||||||
| Balance at September 30, 2013 | $ | 620,405 | $ | 3,685,712 | $ | 427,632 | $ | 16,787 | $ | 4,750,536 | |||||||||||||||
| Commercial | Commercial and | Residential | Consumer | Total | |||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Balance at December 31, 2011 | $ | 2,596,629 | $ | 4,847,234 | $ | 998,941 | $ | 100,563 | $ | 8,543,367 | |||||||||||||||
| Provision (credit) charged to expenses | (1,293,097 | ) | 1,800,840 | (231,161 | ) | (76,582 | ) | 200,000 | |||||||||||||||||
| Losses charged off | (19,796 | ) | (1,754,930 | ) | (114,458 | ) | (12,398 | ) | (1,901,582 | ) | |||||||||||||||
| Recoveries | 34,190 | 275,400 | 10,753 | 39,444 | 359,787 | ||||||||||||||||||||
| Balance at September 30, 2012 | $ | 1,317,926 | $ | 5,168,544 | $ | 664,075 | $ | 51,027 | $ | 7,201,572 | |||||||||||||||
| 30-Sep-13 | Commercial | Commercial and | Residential | Consumer | Total | ||||||||||||||||||||
| multi-family real estate | real estate | ||||||||||||||||||||||||
| Allowance for loan losses: | |||||||||||||||||||||||||
| Attributable to loans individually evaluated for impairment | $ | 260,554 | $ | 633,887 | $ | - | $ | - | $ | 894,441 | |||||||||||||||
| Collectively evaluated for impairment | 359,851 | 3,051,825 | 427,632 | 16,787 | 3,856,095 | ||||||||||||||||||||
| Total allowance for loan losses | $ | 620,405 | $ | 3,685,712 | $ | 427,632 | $ | 16,787 | $ | 4,750,536 | |||||||||||||||
| Loans: | |||||||||||||||||||||||||
| Individually evaluated for impairment | $ | 661,582 | $ | 5,747,325 | $ | 242,304 | $ | - | $ | 6,651,211 | |||||||||||||||
| Collectively evaluated for impairment | 51,853,793 | 179,728,632 | 57,062,316 | 4,066,585 | 292,711,326 | ||||||||||||||||||||
| Total ending loans balance | $ | 52,515,375 | $ | 185,475,957 | $ | 57,304,620 | $ | 4,066,585 | $ | 299,362,537 | |||||||||||||||
| 31-Dec-12 | Commercial | Commercial and | Residential real estate | Consumer | Total | ||||||||||||||||||||
| multi-family real estate | |||||||||||||||||||||||||
| Allowance for loan losses: | |||||||||||||||||||||||||
| Attributable to loans individually evaluated for impairment | $ | 415,010 | $ | 2,506,940 | $ | - | $ | - | $ | 2,921,950 | |||||||||||||||
| Collectively evaluated for impairment | 612,827 | 2,733,235 | 602,291 | 47,302 | 3,995,655 | ||||||||||||||||||||
| Total allowance for loan losses | $ | 1,027,837 | $ | 5,240,175 | $ | 602,291 | $ | 47,302 | $ | 6,917,605 | |||||||||||||||
| Loans: | |||||||||||||||||||||||||
| Individually evaluated for impairment | $ | 1,241,149 | $ | 14,153,259 | $ | 169,904 | $ | - | $ | 15,564,312 | |||||||||||||||
| Collectively evaluated for impairment | 49,324,136 | 177,011,839 | 58,148,753 | 4,396,258 | 288,880,986 | ||||||||||||||||||||
| Total ending loans balance | $ | 50,565,285 | $ | 191,165,098 | $ | 58,318,657 | $ | 4,396,258 | $ | 304,445,298 | |||||||||||||||
| Impaired Financing Receivables [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||||||||||
| Loans with no allowance for loan losses allocated | $ | 2,620,029 | $ | 3,118,322 | |||||||||||||||||||||
| Loans with allowance for loan losses allocated | 4,031,182 | 12,445,990 | |||||||||||||||||||||||
| Total impaired loans | $ | 6,651,211 | $ | 15,564,312 | |||||||||||||||||||||
| Amount of the allowance allocated to impaired loans | $ | 894,441 | $ | 2,921,950 | |||||||||||||||||||||
| Additional Information Regarding Impaired Loans [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||||||||||
| Recorded investment | Allowance for loan losses allocated | Recorded investment | Allowance for loan losses allocated | ||||||||||||||||||||||
| With no related allowance recorded: | |||||||||||||||||||||||||
| Agriculture | $ | 401,028 | $ | - | $ | 607,462 | $ | - | |||||||||||||||||
| Commercial and multi-family real estate | 1,327,661 | - | 1,539,370 | - | |||||||||||||||||||||
| Agricultural real estate | 649,036 | - | 801,586 | - | |||||||||||||||||||||
| Residential real estate | 242,304 | - | 169,904 | - | |||||||||||||||||||||
| With an allowance recorded: | |||||||||||||||||||||||||
| Commercial | 260,554 | 260,554 | 415,010 | 415,010 | |||||||||||||||||||||
| Commercial and multi-family real estate | 3,770,628 | 633,887 | 12,030,980 | 2,506,940 | |||||||||||||||||||||
| Total | $ | 6,651,211 | $ | 894,441 | $ | 15,564,312 | $ | 2,921,950 | |||||||||||||||||
| Schedule of Financing Receivables, Non Accrual Status [Table Text Block] | 30-Sep-13 | Nonaccrual | Loans past due 90 days or more and | Troubled Debt Restructurings | |||||||||||||||||||||
| still accruing | |||||||||||||||||||||||||
| Commercial | $ | 357,431 | $ | - | $ | 340,044 | |||||||||||||||||||
| Commercial real estate | 6,737,661 | - | 3,737,399 | ||||||||||||||||||||||
| Agriculture | 401,028 | - | - | ||||||||||||||||||||||
| Agricultural real estate | 920,008 | - | - | ||||||||||||||||||||||
| Consumer | 2,924 | 5,656 | - | ||||||||||||||||||||||
| Residential real estate | 1,940,249 | 125,448 | 158,803 | ||||||||||||||||||||||
| Total | $ | 10,359,301 | $ | 131,104 | $ | 4,236,246 | |||||||||||||||||||
| 31-Dec-12 | Nonaccrual | Loans past due 90 days or more and | Troubled Debt Restructurings | ||||||||||||||||||||||
| still accruing | |||||||||||||||||||||||||
| Commercial | $ | 475,909 | $ | - | $ | 475,909 | |||||||||||||||||||
| Commercial real estate | 12,986,469 | - | 8,098,958 | ||||||||||||||||||||||
| Agriculture | 623,325 | - | 193,964 | ||||||||||||||||||||||
| Agricultural real estate | 1,060,418 | - | - | ||||||||||||||||||||||
| Consumer | - | 899 | - | ||||||||||||||||||||||
| Residential real estate | 2,025,078 | 24,050 | 55,048 | ||||||||||||||||||||||
| Total | $ | 17,171,199 | $ | 24,949 | $ | 8,823,879 | |||||||||||||||||||
| Past Due Financing Receivables [Table Text Block] | 30 – 59 days | 60 – 89 days | Past due 90 | Total | Loans not | Total | |||||||||||||||||||
| past due | past due | days or more | past due | past due | |||||||||||||||||||||
| Commercial | $ | 91,140 | $ | 358,987 | $ | 17,387 | $ | 467,514 | $ | 40,167,694 | $ | 40,635,208 | |||||||||||||
| Commercial real estate | 1,797,017 | 125,756 | 2,692,132 | 4,614,905 | 155,625,482 | 160,240,387 | |||||||||||||||||||
| Agriculture | - | - | 401,028 | 401,028 | 11,479,139 | 11,880,167 | |||||||||||||||||||
| Agricultural real estate | 21,724 | - | 806,037 | 827,761 | 24,407,809 | 25,235,570 | |||||||||||||||||||
| Consumer | 25,082 | 6,054 | 8,580 | 39,716 | 4,026,869 | 4,066,585 | |||||||||||||||||||
| Residential real estate | 1,226,354 | 699,503 | 487,520 | 2,413,377 | 54,891,243 | 57,304,620 | |||||||||||||||||||
| Total | $ | 3,161,317 | $ | 1,190,300 | $ | 4,412,684 | $ | 8,764,301 | $ | 290,598,236 | $ | 299,362,537 | |||||||||||||
| 30 – 59 days | 60 – 89 days | Past due 90 | Total | Loans not | Total | ||||||||||||||||||||
| past due | past due | days or more | past due | past due | |||||||||||||||||||||
| Commercial | $ | 74,672 | $ | 2,543 | $ | - | $ | 77,215 | $ | 36,664,022 | $ | 36,741,237 | |||||||||||||
| Commercial real estate | 2,509,318 | 503,382 | 3,937,774 | 6,950,474 | 154,970,400 | 161,920,874 | |||||||||||||||||||
| Agriculture | - | - | 597,525 | 597,525 | 13,226,523 | 13,824,048 | |||||||||||||||||||
| Agricultural real estate | 47,422 | - | 933,945 | 981,367 | 28,262,857 | 29,244,224 | |||||||||||||||||||
| Consumer | 53,065 | 2,655 | 899 | 56,619 | 4,339,639 | 4,396,258 | |||||||||||||||||||
| Residential real estate | 2,271,107 | 559,048 | 512,685 | 3,342,840 | 54,975,817 | 58,318,657 | |||||||||||||||||||
| Total | $ | 4,955,584 | $ | 1,067,628 | $ | 5,982,828 | $ | 12,006,040 | $ | 292,439,258 | $ | 304,445,298 | |||||||||||||
| Financing Receivable Credit Quality Indicators [Table Text Block] | Pass | Special Mention | Substandard | Doubtful | Not rated | ||||||||||||||||||||
| 30-Sep-13 | |||||||||||||||||||||||||
| Commercial | $ | 50,526,775 | $ | 969,122 | $ | 618,450 | $ | 401,028 | $ | - | |||||||||||||||
| Commercial and multi-family real estate | 164,138,018 | 8,759,662 | 11,929,241 | 649,036 | - | ||||||||||||||||||||
| Residential real estate | - | - | 285,987 | 7,337 | 57,011,296 | ||||||||||||||||||||
| Consumer | - | - | 9,629 | - | 4,056,956 | ||||||||||||||||||||
| Total | $ | 214,664,793 | $ | 9,728,784 | $ | 12,843,307 | $ | 1,057,401 | $ | 61,068,252 | |||||||||||||||
| Pass | Special Mention | Substandard | Doubtful | Not rated | |||||||||||||||||||||
| 31-Dec-12 | |||||||||||||||||||||||||
| Commercial | $ | 47,367,441 | $ | 1,505,099 | $ | 1,095,220 | $ | 597,525 | $ | - | |||||||||||||||
| Commercial and multi-family real estate | 160,592,238 | 8,624,114 | 21,147,160 | 801,586 | - | ||||||||||||||||||||
| Residential real estate | - | - | 435,467 | 9,937 | 57,873,253 | ||||||||||||||||||||
| Consumer | - | - | 13,923 | - | 4,382,335 | ||||||||||||||||||||
| Total | $ | 207,959,679 | $ | 10,129,213 | $ | 22,691,770 | $ | 1,409,048 | $ | 62,255,588 | |||||||||||||||
| Performance of the Loan Portfolio [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||||||||||
| Consumer | Residential | Consumer | Residential | ||||||||||||||||||||||
| real estate | real estate | ||||||||||||||||||||||||
| Performing | $ | 4,048,477 | $ | 55,283,837 | $ | 4,381,436 | $ | 56,091,352 | |||||||||||||||||
| Nonperforming | 8,479 | 1,727,459 | 899 | 1,781,901 | |||||||||||||||||||||
| Total | $ | 4,056,956 | $ | 57,011,296 | $ | 4,382,335 | $ | 57,873,253 | |||||||||||||||||
| Troubled Debt Restructurings on Financing Receivables [Table Text Block] | Number of modifications | Recorded investment | Allowance for loan losses allocated | ||||||||||||||||||||||
| Troubled Debt Restructurings: | |||||||||||||||||||||||||
| Commercial real estate | 2 | $ | 44,449 | $ | - | ||||||||||||||||||||
| Residential real estate | 1 | 105,781 | - | ||||||||||||||||||||||
Note_6_Fair_Value_Measurements1
| Note 6 - Fair Value Measurements (Tables) | 9 Months Ended | ||||||||
| Sep. 30, 2013 | |||||||||
| Fair Value Disclosures [Abstract] | |||||||||
| Schedule of Servicing Assets at Fair Value [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||
| Balance at beginning of period | $ | 930,760 | $ | 727,240 | |||||
| Gains or losses, including realized and unrealized: | |||||||||
| Disposals – amortization based on loan payments and payoffs | (139,007 | ) | (257,057 | ) | |||||
| Purchases, issuances, and settlements | 275,121 | 444,646 | |||||||
| Other changes in fair value | 288,908 | 15,931 | |||||||
| Balance at end of period | $ | 1,355,782 | $ | 930,760 | |||||
Note_7_Fair_Value_Of_Financial1
| Note 7 - Fair Value Of Financial Instruments (Tables) | 9 Months Ended | ||||||||||||||||||||
| Sep. 30, 2013 | |||||||||||||||||||||
| Disclosure Text Block Supplement [Abstract] | |||||||||||||||||||||
| Fair Value, by Balance Sheet Grouping [Table Text Block] | 30-Sep-13 | 31-Dec-12 | |||||||||||||||||||
| Carrying | Estimated | Carrying | Estimated | Input | |||||||||||||||||
| amount | fair value | amount | fair value | Level | |||||||||||||||||
| FINANCIAL ASSETS | |||||||||||||||||||||
| Cash and cash equivalents | $ | 27,646 | $ | 27,646 | $ | 49,912 | $ | 49,912 | 1 | ||||||||||||
| Securities, including Federal Home Loan Bank stock | 197,324 | 197,324 | 182,502 | 182,502 | 2 | ||||||||||||||||
| Loans held for sale | 461 | 461 | 2,957 | 2,957 | 3 | ||||||||||||||||
| Net loans | 294,612 | 295,101 | 297,528 | 297,879 | 3 | ||||||||||||||||
| Mortgage servicing rights | 1,356 | 1,356 | 931 | 931 | 3 | ||||||||||||||||
| $ | 521,399 | $ | 521,888 | $ | 533,830 | $ | 534,181 | ||||||||||||||
| FINANCIAL LIABILITIES | |||||||||||||||||||||
| Deposits | |||||||||||||||||||||
| Maturity | $ | 174,652 | $ | 175,473 | $ | 185,650 | $ | 187,436 | 3 | ||||||||||||
| Non-maturity | 286,302 | 286,302 | 285,549 | 285,549 | 1 | ||||||||||||||||
| Other borrowings | 22,101 | 24,061 | 22,557 | 24,947 | 3 | ||||||||||||||||
| Junior subordinated deferrable interest debentures | 10,300 | 10,287 | 10,300 | 10,367 | 3 | ||||||||||||||||
| $ | 493,355 | $ | 496,123 | $ | 504,056 | $ | 508,299 | ||||||||||||||
Note_3_Securities_Details_The_
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities [Line Items] | ||
| Amortized cost | $192,820,000 | $172,006,000 |
| Fair value | 192,430,619 | 177,607,765 |
| US Government Agencies Debt Securities [Member] | ||
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities [Line Items] | ||
| Amortized cost | 13,637,000 | 15,489,000 |
| Fair value | 13,380,000 | 15,554,000 |
| US States and Political Subdivisions Debt Securities [Member] | ||
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities [Line Items] | ||
| Amortized cost | 62,207,000 | 51,122,000 |
| Fair value | 62,635,000 | 53,919,000 |
| Securities - Mortgage Backed Member | ||
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities [Line Items] | ||
| Amortized cost | 116,224,000 | 104,893,000 |
| Fair value | 115,670,000 | 107,607,000 |
| Other Available-for-Sale Securities [Member] | ||
| Note 3 - Securities (Details) - The Amortized Cost and Fair Value of Available-For-Sale Securities [Line Items] | ||
| Amortized cost | 752,000 | 502,000 |
| Fair value | $746,000 | $528,000 |
Note_3_Securities_Details_Gros
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities (USD $) | 9 Months Ended | |
| In Thousands, unless otherwise specified | Sep. 30, 2013 | Dec. 31, 2012 |
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities [Line Items] | ||
| Available-for-sale securities gross unrealized gains | $2,800 | $5,690 |
| Available-for-sale securities gross unrealized losses | 3,189 | 88 |
| US Government Agencies Debt Securities [Member] | ||
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities [Line Items] | ||
| Available-for-sale securities gross unrealized gains | 1 | 69 |
| Available-for-sale securities gross unrealized losses | 258 | 3 |
| US States and Political Subdivisions Debt Securities [Member] | ||
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities [Line Items] | ||
| Available-for-sale securities gross unrealized gains | 1,355 | 2,863 |
| Available-for-sale securities gross unrealized losses | 927 | 67 |
| Securities - Mortgage Backed Member | ||
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities [Line Items] | ||
| Available-for-sale securities gross unrealized gains | 1,444 | 2,732 |
| Available-for-sale securities gross unrealized losses | 1,998 | 18 |
| Other Available-for-Sale Securities [Member] | ||
| Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-For-Sale Securities [Line Items] | ||
| Available-for-sale securities gross unrealized gains | 0 | 26 |
| Available-for-sale securities gross unrealized losses | $6 | $0 |
Note_4_Loans_Details
| Note 4 - Loans (Details) (USD $) | 9 Months Ended | |
| Sep. 30, 2013 | Sep. 30, 2012 | |
| Receivables [Abstract] | ||
| Impaired Financing Receivable, Average Recorded Investment | $10,100,000 | $17,400,000 |
| Impaired Financing Receivable, Interest Income, Accrual Method | 150,000 | 162,000 |
| Minimum Loan Balance for Categorization Into Risk Categories | $200,000 | |
Note_4_Loans_Details_Activity_
| Note 4 - Loans (Details) - Activity in the Allowance for Loan Losses by Portfolio Segment (USD $) | 9 Months Ended | ||
| Sep. 30, 2013 | Sep. 30, 2012 | Dec. 31, 2012 | |
| Financing Receivable, Allowance for Credit Losses [Line Items] | |||
| Beginning Balance | $6,917,605 | $8,543,367 | |
| Provision charged to expenses | -300,000 | 200,000 | |
| Losses charged off | -2,425,998 | -1,901,582 | |
| Recoveries | 558,929 | 359,787 | |
| Ending Balance | 4,750,536 | 7,201,572 | |
| Allowance for loan losses: | |||
| Attributable to loans individually evaluated for impairment | 894,441 | 2,921,950 | |
| Allowance collectively evaluated for impairment | 3,856,095 | 3,995,655 | |
| Total Allowance for Loan Losses | 4,750,536 | 7,201,572 | |
| Loans: | |||
| Loans individually evaluated for impairment | 6,651,211 | 15,564,312 | |
| Loans collectively evaluated for impairment | 292,711,326 | 288,880,986 | |
| Total ending loans balance | 299,362,537 | 304,445,298 | |
| Commercial Loans [Member] | |||
| Financing Receivable, Allowance for Credit Losses [Line Items] | |||
| Beginning Balance | 1,027,837 | 2,596,629 | |
| Provision charged to expenses | -218,322 | -1,293,097 | |
| Losses charged off | -201,297 | -19,796 | |
| Recoveries | 12,187 | 34,190 | |
| Ending Balance | 620,405 | 1,317,926 | |
| Allowance for loan losses: | |||
| Attributable to loans individually evaluated for impairment | 260,554 | 415,010 | |
| Allowance collectively evaluated for impairment | 359,851 | 612,827 | |
| Total Allowance for Loan Losses | 620,405 | 1,317,926 | |
| Loans: | |||
| Loans individually evaluated for impairment | 661,582 | 1,241,149 | |
| Loans collectively evaluated for impairment | 51,853,793 | 49,324,136 | |
| Total ending loans balance | 52,515,375 | 50,565,285 | |
| Commercial and Multi-Family Real Estate [Member] | |||
| Financing Receivable, Allowance for Credit Losses [Line Items] | |||
| Beginning Balance | 5,240,175 | 4,847,234 | |
| Provision charged to expenses | 132,417 | 1,800,840 | |
| Losses charged off | -2,207,937 | -1,754,930 | |
| Recoveries | 521,057 | 275,400 | |
| Ending Balance | 3,685,712 | 5,168,544 | |
| Allowance for loan losses: | |||
| Attributable to loans individually evaluated for impairment | 633,887 | 2,506,940 | |
| Allowance collectively evaluated for impairment | 3,051,825 | 2,733,235 | |
| Total Allowance for Loan Losses | 3,685,712 | 5,168,544 | |
| Loans: | |||
| Loans individually evaluated for impairment | 5,747,325 | 14,153,259 | |
| Loans collectively evaluated for impairment | 179,728,632 | 177,011,839 | |
| Total ending loans balance | 185,475,957 | 191,165,098 | |
| Residential 1-4 Family Real Estate [Member] | |||
| Financing Receivable, Allowance for Credit Losses [Line Items] | |||
| Beginning Balance | 602,291 | 998,941 | |
| Provision charged to expenses | -181,472 | -231,161 | |
| Losses charged off | -3,896 | -114,458 | |
| Recoveries | 10,709 | 10,753 | |
| Ending Balance | 427,632 | 664,075 | |
| Allowance for loan losses: | |||
| Attributable to loans individually evaluated for impairment | 0 | 0 | |
| Allowance collectively evaluated for impairment | 427,632 | 602,291 | |
| Total Allowance for Loan Losses | 427,632 | 664,075 | |
| Loans: | |||
| Loans individually evaluated for impairment | 242,304 | 169,904 | |
| Loans collectively evaluated for impairment | 57,062,316 | 58,148,753 | |
| Total ending loans balance | 57,304,620 | 58,318,657 | |
| Consumer Portfolio Segment [Member] | |||
| Financing Receivable, Allowance for Credit Losses [Line Items] | |||
| Beginning Balance | 47,302 | 100,563 | |
| Provision charged to expenses | -32,623 | -76,582 | |
| Losses charged off | -12,868 | -12,398 | |
| Recoveries | 14,976 | 39,444 | |
| Ending Balance | 16,787 | 51,027 | |
| Allowance for loan losses: | |||
| Attributable to loans individually evaluated for impairment | 0 | 0 | |
| Allowance collectively evaluated for impairment | 16,787 | 47,302 | |
| Total Allowance for Loan Losses | 16,787 | 51,027 | |
| Loans: | |||
| Loans individually evaluated for impairment | 0 | ||
| Loans collectively evaluated for impairment | 4,066,585 | 4,396,258 | |
| Total ending loans balance | $4,066,585 | $4,396,258 | |
Note_4_Loans_Details_Impaired_
| Note 4 - Loans (Details) - Impaired Loans (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Impaired Loans [Abstract] | ||
| Loans with no allowance for loan losses allocated | $2,620,029 | $3,118,322 |
| Loans with allowance for loan losses allocated | 4,031,182 | 12,445,990 |
| Total impaired loans | 6,651,211 | 15,564,312 |
| Amount of the allowance allocated to impaired loans | $894,441 | $2,921,950 |
Note_4_Loans_Details_Loans_Ind
| Note 4 - Loans (Details) - Loans Individually Evaluated for Impairment (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| With no related allowance recorded: | ||
| Recorded investment | $2,620,029 | $3,118,322 |
| With an allowance recorded: | ||
| Recorded investment | 4,031,182 | 12,445,990 |
| Allowance for Loan Losses Allocated | 894,441 | 2,921,950 |
| Total | 6,651,211 | 15,564,312 |
| Total | 894,441 | 2,921,950 |
| Agriculture Portfolio [Member] | ||
| With no related allowance recorded: | ||
| Recorded investment | 401,028 | 607,462 |
| Commercial and Multi-Family Real Estate [Member] | ||
| With no related allowance recorded: | ||
| Recorded investment | 1,327,661 | 1,539,370 |
| With an allowance recorded: | ||
| Recorded investment | 3,770,628 | 12,030,980 |
| Allowance for Loan Losses Allocated | 633,887 | 2,506,940 |
| Total | 633,887 | 2,506,940 |
| Agricultural Real Estate [Member] | ||
| With no related allowance recorded: | ||
| Recorded investment | 649,036 | 801,586 |
| Residential Portfolio Segment [Member] | ||
| With no related allowance recorded: | ||
| Recorded investment | 242,304 | 169,904 |
| Commercial Portfolio Segment [Member] | ||
| With an allowance recorded: | ||
| Recorded investment | 260,554 | 415,010 |
| Allowance for Loan Losses Allocated | 260,554 | 415,010 |
| Total | $260,554 | $415,010 |
Note_4_Loans_Details_Nonaccrua
| Note 4 - Loans (Details) - Nonaccrual Loans (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | $10,359,301 | $17,171,199 |
| Loans past due over 90 days and still accruing | 131,104 | 24,949 |
| Troubled debt restructurings | 4,236,246 | 8,823,879 |
| Commercial Portfolio Segment [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 357,431 | 475,909 |
| Loans past due over 90 days and still accruing | 0 | 0 |
| Troubled debt restructurings | 340,044 | 475,909 |
| Commercial Real Estate Portfolio Segment [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 6,737,661 | 12,986,469 |
| Loans past due over 90 days and still accruing | 0 | 0 |
| Troubled debt restructurings | 3,737,399 | 8,098,958 |
| Agriculture Portfolio [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 401,028 | 623,325 |
| Loans past due over 90 days and still accruing | 0 | 0 |
| Troubled debt restructurings | 193,964 | |
| Agricultural Real Estate [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 920,008 | 1,060,418 |
| Loans past due over 90 days and still accruing | 0 | 0 |
| Troubled debt restructurings | 0 | 0 |
| Consumer Portfolio Segment [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 2,924 | 0 |
| Loans past due over 90 days and still accruing | 5,656 | 899 |
| Troubled debt restructurings | 0 | 0 |
| Residential 1-4 Family Real Estate [Member] | ||
| Note 4 - Loans (Details) - Nonaccrual Loans [Line Items] | ||
| Nonaccrual | 1,940,249 | 2,025,078 |
| Loans past due over 90 days and still accruing | 125,448 | 24,050 |
| Troubled debt restructurings | $158,803 | $55,048 |
Note_4_Loans_Details_Aging_of_
| Note 4 - Loans (Details) - Aging of the Recorded Investment in Past Due Loans (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| Total | $299,362,537 | $304,445,298 |
| Past Due [Member] | Commercial Loans [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 91,140 | 74,672 |
| 60 - 89 days past due | 358,987 | 2,543 |
| Greater than 90 days past due | 17,387 | 0 |
| Total past due | 467,514 | 77,215 |
| Loans not past due | 40,167,694 | 36,664,022 |
| Total | 40,635,208 | 36,741,237 |
| Past Due [Member] | Commercial Real Estate Loans [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 1,797,017 | 2,509,318 |
| 60 - 89 days past due | 125,756 | 503,382 |
| Greater than 90 days past due | 2,692,132 | 3,937,774 |
| Total past due | 4,614,905 | 6,950,474 |
| Loans not past due | 155,625,482 | 154,970,400 |
| Total | 160,240,387 | 161,920,874 |
| Past Due [Member] | Agriculture Portfolio [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 0 | 0 |
| 60 - 89 days past due | 0 | 0 |
| Greater than 90 days past due | 401,028 | 597,525 |
| Total past due | 401,028 | 597,525 |
| Loans not past due | 11,479,139 | 13,226,523 |
| Total | 11,880,167 | 13,824,048 |
| Past Due [Member] | Agricultural Real Estate [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 21,724 | 47,422 |
| 60 - 89 days past due | 0 | |
| Greater than 90 days past due | 806,037 | 933,945 |
| Total past due | 827,761 | 981,367 |
| Loans not past due | 24,407,809 | 28,262,857 |
| Total | 25,235,570 | 29,244,224 |
| Past Due [Member] | Consumer Loans [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 25,082 | 53,065 |
| 60 - 89 days past due | 6,054 | 2,655 |
| Greater than 90 days past due | 8,580 | 899 |
| Total past due | 39,716 | 56,619 |
| Loans not past due | 4,026,869 | 4,339,639 |
| Total | 4,066,585 | 4,396,258 |
| Past Due [Member] | Residential Real Estate Portfolio [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 1,226,354 | 2,271,107 |
| 60 - 89 days past due | 699,503 | 559,048 |
| Greater than 90 days past due | 487,520 | 512,685 |
| Total past due | 2,413,377 | 3,342,840 |
| Loans not past due | 54,891,243 | 54,975,817 |
| Total | 57,304,620 | 58,318,657 |
| Past Due [Member] | ||
| Financing Receivable, Recorded Investment, Past Due [Line Items] | ||
| 30 - 59 days past due | 3,161,317 | 4,955,584 |
| 60 - 89 days past due | 1,190,300 | 1,067,628 |
| Greater than 90 days past due | 4,412,684 | 5,982,828 |
| Total past due | 8,764,301 | 12,006,040 |
| Loans not past due | 290,598,236 | 292,439,258 |
| Total | $299,362,537 | $304,445,298 |
Note_4_Loans_Details_Loans_By_
| Note 4 - Loans (Details) - Loans By Credit Quality Indicators (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | $299,362,537 | $304,445,298 |
| Commercial Portfolio Segment [Member] | Pass [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 50,526,775 | 47,367,441 |
| Commercial Portfolio Segment [Member] | Special Mention [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 969,122 | 1,505,099 |
| Commercial Portfolio Segment [Member] | Substandard [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 618,450 | 1,095,220 |
| Commercial Portfolio Segment [Member] | Doubtful [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 401,028 | 597,525 |
| Commercial Portfolio Segment [Member] | Not Rated [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Commercial and Multi-Family Real Estate [Member] | Pass [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 164,138,018 | 160,592,238 |
| Commercial and Multi-Family Real Estate [Member] | Special Mention [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 8,759,662 | 8,624,114 |
| Commercial and Multi-Family Real Estate [Member] | Substandard [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 11,929,241 | 21,147,160 |
| Commercial and Multi-Family Real Estate [Member] | Doubtful [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 649,036 | 801,586 |
| Commercial and Multi-Family Real Estate [Member] | Not Rated [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Commercial and Multi-Family Real Estate [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 185,475,957 | 191,165,098 |
| Residential 1-4 Family Real Estate [Member] | Pass [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Residential 1-4 Family Real Estate [Member] | Special Mention [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Residential 1-4 Family Real Estate [Member] | Substandard [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 285,987 | 435,467 |
| Residential 1-4 Family Real Estate [Member] | Doubtful [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 7,337 | 9,937 |
| Residential 1-4 Family Real Estate [Member] | Not Rated [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 57,011,296 | 57,873,253 |
| Residential 1-4 Family Real Estate [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 57,304,620 | 58,318,657 |
| Consumer Portfolio Segment [Member] | Pass [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Consumer Portfolio Segment [Member] | Special Mention [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Consumer Portfolio Segment [Member] | Substandard [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 9,629 | 13,923 |
| Consumer Portfolio Segment [Member] | Doubtful [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 0 | 0 |
| Consumer Portfolio Segment [Member] | Not Rated [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 4,056,956 | 4,382,335 |
| Consumer Portfolio Segment [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 4,066,585 | 4,396,258 |
| Pass [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 214,664,793 | 207,959,679 |
| Special Mention [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 9,728,784 | 10,129,213 |
| Substandard [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 12,843,307 | 22,691,770 |
| Doubtful [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | 1,057,401 | 1,409,048 |
| Not Rated [Member] | ||
| Financing Receivable, Recorded Investment [Line Items] | ||
| Loans Receivable | $61,068,252 | $62,255,588 |
Note_4_Loans_Details_Performan
| Note 4 - Loans (Details) - Performance of the Loan Portfolio (USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Performing Loans [Member] | Consumer Loans [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | $4,048,477 | $4,381,436 |
| Performing Loans [Member] | Residential 1-4 Family Real Estate [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | 55,283,837 | 56,091,352 |
| Nonperforming Loans [Member] | Consumer Loans [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | 8,479 | 899 |
| Nonperforming Loans [Member] | Residential 1-4 Family Real Estate [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | 1,727,459 | 1,781,901 |
| Nonimpaired Loans [Member] | Consumer Loans [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | 4,056,956 | 4,382,335 |
| Nonimpaired Loans [Member] | Residential 1-4 Family Real Estate [Member] | ||
| Note 4 - Loans (Details) - Performance of the Loan Portfolio [Line Items] | ||
| Nonimpaired loans | $57,011,296 | $57,873,253 |
Note_4_Loans_Details_TDR_Loans
| Note 4 - Loans (Details) - TDR Loans (USD $) | Sep. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2013 | Sep. 30, 2013 |
| Commercial Real Estate Portfolio Segment [Member] | Residential Portfolio Segment [Member] | |||
| Troubled Debt Restructurings: | ||||
| Number of Modifications | 2 | 1 | ||
| Recorded investment | $44,449 | $105,781 | ||
| Allowance for Loan Losses Allocated | $894,441 | $2,921,950 | $0 | $0 |
Note_5_Junior_Subordinated_Def1
| Note 5 - Junior Subordinated Deferrable Interest Debentures (Details) (USD $) | 0 Months Ended | 9 Months Ended | ||
| Mar. 27, 2008 | Sep. 30, 2013 | Sep. 30, 2012 | Dec. 31, 2012 | |
| Subordinated Borrowings [Abstract] | ||||
| Investments in and Advances to Affiliates, Balance, Principal Amount | $300,000 | |||
| Guarantor Obligations, Maximum Exposure, Undiscounted | 10,000,000 | |||
| Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust | 10,300,000 | 10,300,000 | ||
| Debt Instrument, Basis Spread on Variable Rate (in Basis Points) | 3.15% | |||
| Debt Instrument, Interest Rate at Period End | 3.40% | 3.62% | ||
| Interest Expense, Debt | $267,000 | $279,000 | ||
| Maximum Amount of Core Capital | 25.00% | |||
Note_6_Fair_Value_Measurements2
| Note 6 - Fair Value Measurements (Details) (USD $) | 9 Months Ended | |
| Sep. 30, 2013 | Dec. 31, 2012 | |
| Note 6 - Fair Value Measurements (Details) [Line Items] | ||
| Other Real Estate, Foreclosed Assets, and Repossessed Assets | $712,954 | $1,568,000 |
| Impairment of Real Estate | 175,000 | |
| Fair Value, Inputs, Level 2 [Member] | ||
| Note 6 - Fair Value Measurements (Details) [Line Items] | ||
| Assets, Fair Value Disclosure, Recurring | 1,355,782 | 930,760 |
| Fair Value, Inputs, Level 3 [Member] | ||
| Note 6 - Fair Value Measurements (Details) [Line Items] | ||
| Assets, Fair Value Disclosure, Nonrecurring | 5,757,000 | 12,642,000 |
| Approximate [Member] | ||
| Note 6 - Fair Value Measurements (Details) [Line Items] | ||
| Other Real Estate, Foreclosed Assets, and Repossessed Assets | $713,000 |
Note_6_Fair_Value_Measurements3
| Note 6 - Fair Value Measurements (Details) - Mortgage Servicing Rights Activity (Fair Value, Inputs, Level 3 [Member], USD $) | 9 Months Ended | 12 Months Ended |
| Sep. 30, 2013 | Dec. 31, 2012 | |
| Fair Value, Inputs, Level 3 [Member] | ||
| Servicing Assets at Fair Value [Line Items] | ||
| Balance at beginning of period | $930,760 | $727,240 |
| Gains or losses, including realized and unrealized: | ||
| Disposals b amortization based on loan payments and payoffs | -139,007 | -257,057 |
| Purchases, issuances, and settlements | 275,121 | 444,646 |
| Other changes in fair value | 288,908 | 15,931 |
| Balance at end of period | $1,355,782 | $930,760 |
Note_7_Fair_Value_Of_Financial2
| Note 7 - Fair Value Of Financial Instruments (Details) (Commitments to Extend Credit [Member], USD $) | Sep. 30, 2013 | Dec. 31, 2012 |
| Commitments to Extend Credit [Member] | ||
| Note 7 - Fair Value Of Financial Instruments (Details) [Line Items] | ||
| Other Commitment | $79,032,000 | $85,643,000 |
Note_7_Fair_Value_Of_Financial3
| Note 7 - Fair Value Of Financial Instruments (Details) - Carrying Amounts and Estimated Fair Values of Recognized Financial Instruments (USD $) | Sep. 30, 2013 | Dec. 31, 2012 | Sep. 30, 2012 | Dec. 31, 2011 |
| FINANCIAL ASSETS | ||||
| Cash and cash equivalents | $27,645,594 | $49,911,807 | $24,824,208 | $57,286,974 |
| Loans held for sale | 461,200 | 2,957,060 | ||
| Net loans | 294,612,001 | 297,527,693 | ||
| 559,366,035 | 572,447,628 | |||
| Deposits | ||||
| Non-maturity | 460,808,414 | 471,199,114 | ||
| Other borrowings | 22,100,525 | 22,557,220 | ||
| Junior subordinated deferrable interest debentures | 10,300,000 | 10,300,000 | ||
| Net Loans Member | Carrying Amount (Member) | Fair Value, Inputs, Level 3 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Net loans | 294,612,000 | 297,528,000 | ||
| Net Loans Member | Estimated Value (Member) | Fair Value, Inputs, Level 3 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Net loans | 295,101,000 | 297,879,000 | ||
| Carrying Amount (Member) | Financial Liabilities [Member] | ||||
| Deposits | ||||
| 493,355,000 | 504,056,000 | |||
| Carrying Amount (Member) | Maturity Deposits [Member] | Fair Value, Inputs, Level 3 [Member] | ||||
| Deposits | ||||
| Maturity | 174,652,000 | 185,650,000 | ||
| Carrying Amount (Member) | Non-Maturity Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | ||||
| Deposits | ||||
| Non-maturity | 286,302,000 | 285,549,000 | ||
| Carrying Amount (Member) | Financial Assets [Member] | ||||
| FINANCIAL ASSETS | ||||
| 521,399,000 | 533,830,000 | |||
| Carrying Amount (Member) | Fair Value, Inputs, Level 1 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Cash and cash equivalents | 27,646,000 | 49,912,000 | ||
| Carrying Amount (Member) | Fair Value, Inputs, Level 2 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Securities, including Federal Home Loan Bank stock | 197,324,000 | 182,502,000 | ||
| Carrying Amount (Member) | Fair Value, Inputs, Level 3 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Loans held for sale | 461,000 | 2,957,000 | ||
| Mortgage servicing rights | 1,356,000 | 931,000 | ||
| Deposits | ||||
| Other borrowings | 22,101,000 | 22,557,000 | ||
| Junior subordinated deferrable interest debentures | 10,300,000 | 10,300,000 | ||
| Estimated Value (Member) | Financial Liabilities [Member] | ||||
| Deposits | ||||
| 496,123,000 | 508,299,000 | |||
| Estimated Value (Member) | Maturity Deposits [Member] | Fair Value, Inputs, Level 3 [Member] | ||||
| Deposits | ||||
| Maturity | 175,473,000 | 187,436,000 | ||
| Estimated Value (Member) | Non-Maturity Deposits [Member] | Fair Value, Inputs, Level 1 [Member] | ||||
| Deposits | ||||
| Non-maturity | 286,302,000 | 285,549,000 | ||
| Estimated Value (Member) | Financial Assets [Member] | ||||
| FINANCIAL ASSETS | ||||
| 521,888,000 | 534,181,000 | |||
| Estimated Value (Member) | Fair Value, Inputs, Level 1 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Cash and cash equivalents | 27,646,000 | 49,912,000 | ||
| Estimated Value (Member) | Fair Value, Inputs, Level 2 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Securities, including Federal Home Loan Bank stock | 197,324,000 | 182,502,000 | ||
| Estimated Value (Member) | Fair Value, Inputs, Level 3 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Loans held for sale | 461,000 | 2,957,000 | ||
| Mortgage servicing rights | 1,356,000 | 931,000 | ||
| Deposits | ||||
| Other borrowings | 24,061,000 | 24,947,000 | ||
| Junior subordinated deferrable interest debentures | 10,287,000 | 10,367,000 | ||
| Fair Value, Inputs, Level 3 [Member] | ||||
| FINANCIAL ASSETS | ||||
| Mortgage servicing rights | $1,355,782 | $930,760 | $727,240 |