United Bancshares (UBOH) 10-Q 29 Jul 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 24, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'UNITED BANCSHARES INC/OH	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	3,424,235
Amendment Flag	'false	'
Entity Central Index Key	'0001087456	'
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-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
CASH AND CASH EQUIVALENTS	'	'
Cash and due from banks	$17,794,629	$13,698,325
Interest-bearing deposits in other banks	31,581,956	8,709,133
Total cash and cash equivalents	49,376,585	22,407,458
SECURITIES, available-for-sale	192,871,003	197,079,925
FEDERAL HOME LOAN BANK STOCK, at cost	4,144,200	4,893,800
CERTIFICATES OF DEPOSIT	2,739,000	2,739,000
LOANS HELD FOR SALE	489,450	423,720
LOANS	307,200,329	295,313,069
Less allowance for loan losses	-4,062,523	-4,014,391
Net loans	303,137,806	291,298,678
PREMISES AND EQUIPMENT, net	9,032,563	9,165,532
GOODWILL	8,554,979	8,554,979
CORE DEPOSIT INTANGIBLE ASSETS, net	112,357	132,786
CASH SURRENDER VALUE OF LIFE INSURANCE	14,375,898	14,173,138
OTHER REAL ESTATE OWNED	483,999	667,954
OTHER ASSETS, including accrued interest and intangible assets	4,454,717	4,697,774
TOTAL ASSETS	589,772,557	556,234,744
Deposits	'	'
Non-interest bearing	85,675,384	86,752,995
Interest bearing	411,158,613	381,247,070
Total deposits	496,833,997	468,000,065
Other borrowings	11,500,510	12,100,552
Junior subordinated deferrable interest debentures	10,300,000	10,300,000
Other Liabilities	4,293,811	2,826,262
Total liabilities	522,928,318	493,226,879
Common stock, $1.00 stated value. Authorized 10,000,000 shares; issued 3,760,557 shares	3,760,557	3,760,557
Surplus	14,664,728	14,663,861
Retained earnings	52,347,123	50,807,689
Accumulated other comprehensive income (loss)	1,223,481	-1,358,205
Treasury stock 336,693 shares at June 30, 2014 and 318,506 shares at December 31, 2013, at cost	-5,151,650	-4,866,037
Total shareholders' equity	66,844,239	63,007,865
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$589,772,557	$556,234,744

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Common stock par value (in Dollars per share) (in Dollars per share)	$1	$1
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,760,557	3,760,557
Treasury stock, shares	336,693	318,506

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
INTEREST INCOME	'	'	'	'
Loans, including fees	$3,639,285	$3,764,689	$7,288,907	$7,485,640
Securities:	'	'	'	'
Taxable	643,735	599,885	1,295,803	1,177,008
Tax-exempt	447,131	452,214	928,898	905,175
Other	83,487	85,414	158,571	168,738
Total interest income	4,813,638	4,902,202	9,672,179	9,736,561
INTEREST EXPENSE	'	'	'	'
Deposits	516,470	540,091	1,018,770	1,083,501
Other borrowings	169,142	276,071	337,141	549,277
Total interest expense	685,612	816,162	1,355,911	1,632,778
NET INTEREST INCOME	4,128,026	4,086,040	8,316,268	8,103,783
Provision for loan losses	115,000	'	115,000	'
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	4,013,026	4,086,040	8,201,268	8,103,783
NON-INTEREST INCOME	'	'	'	'
Gain on sales of loans	66,926	296,330	121,175	514,235
Gain on sales of securities	395,244	5,527	396,996	134,747
Change in fair value of mortgage servicing rights	-17,646	261,359	-71,037	317,789
Other	904,189	738,327	1,716,232	1,460,021
Total non-interest income	1,348,713	1,301,543	2,163,366	2,426,792
NON-INTEREST EXPENSES	3,629,467	3,624,776	7,575,203	7,391,144
INCOME BEFORE INCOME TAXES	1,732,272	1,762,807	2,789,431	3,139,431
Provision for income taxes	407,000	416,000	563,000	695,000
NET INCOME	$1,325,272	$1,346,807	$2,226,431	$2,444,431
NET INCOME PER SHARE	'	'	'	'
Basic (in Dollars per share)	$0.39	$0.39	$0.65	$0.71
Weighted average common shares outstanding (in Shares)	3,426,172	3,446,746	3,431,317	3,446,731
Diluted (in Dollars per share)	$0.39	$0.39	$0.65	$0.71
Weighted average common shares outstanding (in Shares)	3,426,172	3,446,746	3,431,317	3,446,731

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
NET INCOME	$1,325,272	$1,346,807	$2,226,431	$2,444,431
Unrealized gains (losses) on securities:	'	'	'	'
Unrealized holding gains (losses) during period	2,420,328	-4,950,030	4,308,641	-6,005,113
Reclassification adjustments for gains included in net income	-395,244	-5,527	-396,996	-134,747
Other comprehensive income (loss), before income taxes	2,025,084	-4,955,557	3,911,645	-6,139,860
Income tax expense (benefit) related to items of other comprehensive income (loss)	-688,529	1,684,889	-1,329,959	2,087,552
Other comprehensive income (loss)	1,336,555	-3,270,668	2,581,686	-4,052,308
COMPREHENSIVE INCOME (LOSS)	$2,661,827	($1,923,861)	$4,808,117	($1,607,877)

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
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	'	'	2,444,431	'	'	2,444,431
Other comprehensive income	'	'	'	-4,052,308	'	-4,052,308
Dividends declared	'	'	-344,674	'	'	-344,674
Shares issued from treasury in connection with the Corporation’s Employee Stock Purchase Plan	'	1,181	'	'	6,743	7,924
Balance at Jun. 30, 2013	3,760,557	14,662,845	48,955,622	-354,945	-4,798,501	62,225,578
Balance at Dec. 31, 2013	3,760,557	14,663,861	50,807,689	-1,358,205	-4,866,037	63,007,865
Net income	'	'	2,226,431	'	'	2,226,431
Other comprehensive income	'	'	'	2,581,686	'	2,581,686
Dividends declared	'	'	-686,997	'	'	-686,997
Repurchase of 18,500 shares	'	'	'	'	-290,395	-290,395
Shares issued from treasury in connection with the Corporation’s Employee Stock Purchase Plan	'	867	'	'	4,782	5,649
Balance at Jun. 30, 2014	$3,760,557	$14,664,728	$52,347,123	$1,223,481	($5,151,650)	$66,844,239

Consolidated_Statements_of_Sha1

Consolidated Statements of Shareholders' Equity (Unaudited) (Parentheticals) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Dividends declared (in Dollars per share)	$0.20	$0.10
Repurchase of shares	18,500	'
Treasury Stock [Member]	'	'
Repurchase of shares	18,500	'
Shares of treasury stock sold	313	441

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Cash Flows (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows provided by operating activities	$2,729,010	$4,799,919
Cash flows used by investing activities:	'	'
Proceeds from calls or maturities of securities	15,203,440	22,482,111
Proceeds from sales of available-for-sale securities	9,121,368	8,821,116
Purchases of available-for-sale securities	-16,159,372	-45,664,744
Net (increase) decrease in loans	-11,839,128	2,449,709
Proceeds from sale of FHLB stock	749,600	'
Proceeds from sale of other real estate owned	'	650,046
Expenditures for premises and equipment	-97,938	-188,787
Net cash used by investing activities	-3,022,030	-11,450,549
Cash flows from financing activities:	'	'
Net change in deposits	28,833,932	-10,424,619
Long-term borrowings, net of repayments	-600,042	-1,167,280
Proceeds from issuance of common stock	5,649	7,924
Repurchase of common stock	-290,395	'
Cash dividends paid	-686,997	-344,674
Net cash provided by (used by) financing activities	27,262,147	-11,928,649
Net change in cash and cash equivalents	26,969,127	-18,579,279
Cash and cash equivalents:	'	'
At beginning of period	22,407,458	49,911,807
At end of period	49,376,585	31,332,528
Cash paid for:	'	'
Interest	1,378,215	1,620,246
Income taxes	40,000	150,000
Non-cash investing activities:	'	'
Change in net unrealized gain (loss) on available-for-sale securities	$4,308,641	($6,005,113)

Note_1_Consolidated_Financial_

Note 1 - Consolidated Financial Statements	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [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 generally accepted accounting principles. Operating results for the quarter and six month period ended June 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014. The balance sheet as of December 31, 2013 is derived from completed audited consolidated financial statements with footnotes, which are included in the Corporation’s Annual Report on Form 10-K for the year ended December 31, 2013.
	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. 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.

Note_2_New_Accounting_Pronounc

Note 2 - New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2014
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 July 2013, the FASB issued ASU 2013-11, Income Taxes, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The FASB issued ASU 2013-11 to eliminate the diversity in the presentation of unrecognized tax benefits in those instances. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Corporation has determined the provisions for ASU 2013-11 did not have a material impact on the financial statements.
	In June 2014, the FASB issued ASU 2014-11, Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures, amending ASC topic 860. The FASB issued ASU 2014-11 to change the accounting for repurchase-to-maturity transactions and linked repurchase financials to secured borrowing accounting, which is consistent with the accounting for other repurchase agreements. The amendments also require two new disclosures. The first disclosure requires an entity to disclose information on transfers accounted for as sales in transactions that are economically similar to repurchase agreements. The second disclosure provides increased transparency about the types of collateral pledged in repurchase agreements and similar transactions accounted for as secured borrowings. The amendments in this update are effective for the first interim or annual period beginning after December 15, 2014, and the Corporation has not yet determined the financial statement impact.

Note_3_Securities

Note 3 - Securities	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	'
	NOTE 3 - SECURITIES
	The amortized cost and fair value of available-for-sale securities as of June 30, 2014 and December 31, 2013 are as follows (dollars in thousands):
		30-Jun-14				31-Dec-13
		Amortized		Fair		Amortized		Fair
		cost		value		cost		value
	U.S. Government and agencies	$	9,639	$	9,535	$	12,637	$	12,333
	Obligations of states and political subdivisions		56,426		57,798		66,585		66,540
	Mortgage-backed		123,951		124,287		119,164		117,472
	Other		1,002		1,251		752		735
	Total	$	191,018	$	192,871	$	199,138	$	197,080
	A summary of gross unrealized gains and losses on available-for-sale securities as of June 30, 2014 and December 31, 2013 follows (dollars in thousands):
		30-Jun-14				31-Dec-13
		Gross		Gross		Gross		Gross
		unrealized		unrealized		unrealized		unrealized
		gains		losses		gains		losses
	U.S. Government and agencies	$	2	$	106	$	-	$	304
	Obligations of states and political subdivisions		1,677		305		1,113		1,158
	Mortgage-backed		1,623		1,287		1,165		2,857
	Other		249		-		-		17
	Total	$	3,551	$	1,698	$	2,278	$	4,336

Note_4_Loans

Note 4 - Loans	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	NOTE 4 – LOANS
	The following tables present the activity in the allowance for loan losses by portfolio segment for the periods ending June 30, 2014 and 2013:
						Commercial
						and
			Commercial			multi-family			Residential			Consumer			Total
						real estate			real estate
	Balance at December 31, 2013		$	305,434		$	3,346,286		$	344,803		$	17,868		$	4,014,391
	Provision charged to expenses			151,406			(67,744	)		27,729			3,609			115,000
	Losses charged off			-			(77,462	)		(24,710	)		(8,555	)		(110,727	)
	Recoveries			6,868			30,598			95			6,298			43,859
	Balance at June 30, 2014		$	463,708		$	3,231,678		$	347,917		$	19,220		$	4,062,523
			Commercial			Commercial			Residential			Consumer			Total
						and			real estate
						multi-family
						real estate
	Balance at December 31, 2012		$	1,027,837		$	5,240,175		$	602,291		$	47,302		$	6,917,605
	Provision charged to expenses			(87,718	)		235,489			(127,469	)		(20,302	)		-
	Losses charged off			(201,297	)		(1,737,983	)		-			(9,621	)		(1,948,901	)
	Recoveries			10,667			410,118			6,000			12,576			439,361
	Balance at June 30, 2013		$	749,489		$	4,147,799		$	480,822		$	29,955		$	5,408,065
	The following tables present 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 June 30, 2014 and December 31, 2013:
	30-Jun-14		Commercial			Commercial and			Residential real estate			Consumer			Total
						multi-family real estate
	Allowance for loan losses:
	Attributable to loans individually evaluated for impairment		$	158,606		$	737,928		$	-		$	-		$	896,534
	Collectively evaluated for impairment			305,102			2,493,750			347,917			19,220			3,165,989
	Total allowance for loan losses		$	463,708		$	3,231,678		$	347,917		$	19,220		$	4,062,523
	Loans:
	Individually evaluated for impairment		$	734,410		$	4,229,452		$	79,937		$	-		$	5,043,799
	Collectively evaluated for impairment			56,046,354			184,562,045			57,713,233			3,834,898			302,156,530
	Total ending loans balance		$	56,780,764		$	188,791,497		$	57,793,170		$	3,834,898		$	307,200,329
	31-Dec-13		Commercial			Commercial and			Residential real estate			Consumer			Total
						multi-family real estate
	Allowance for loan losses:
	Attributable to loans individually evaluated for impairment		$	-		$	179,016		$	-		$	-		$	179,016
	Collectively evaluated for impairment			305,434			3,167,270			344,803			17,868			3,835,375
	Total allowance for loan losses		$	305,434		$	3,346,286		$	344,803		$	17,868		$	4,014,391
	Loans:
	Individually evaluated for impairment		$	401,028		$	2,316,969		$	81,437		$	-		$	2,799,434
	Collectively evaluated for impairment			50,904,208			181,529,447			56,146,111			3,933,869			292,513,635
	Total ending loans balance		$	51,305,236		$	183,846,416		$	56,227,548		$	3,933,869		$	295,313,069
	Impaired loans were as follows as of June 30, 2014 and December 31, 2013:
				30-Jun-14			31-Dec-13
	Loans with no allowance for loan losses allocated		$	2,062,703		$	2,064,203
	Loans with allowance for loan losses allocated			2,981,096			735,231
	Total impaired loans		$	5,043,799		$	2,799,434
	Amount of the allowance allocated to impaired loans		$	896,534		$	179,016
	The average recorded investment in impaired loans for the six month periods ended June 30, 2014 and 2013 was approximately $3.4 million and $12.3 million, respectively. There was approximately $128,000 and $81,000 in interest income recognized by the Corporation on impaired loans on an accrual or cash basis for the six month periods ended June 30, 2014 and 2013, respectively.
	The following table presents loans individually evaluated for impairment by class of loans as of June 30, 2014 and December 31, 2013:
			30-Jun-14						31-Dec-13
			Recorded			Allowance for			Recorded			Allowance for
			investment			loan losses			investment			loan losses
						allocated						allocated
	With no related allowance recorded:
	Commercial		$	-		$	-		$	-		$	-
	Agriculture			401,028			-			401,028			-
	Commercial and multi-family real estate			1,007,702			-			1,007,702			-
	Agricultural real estate			649,036			-			649,036			-
	Residential real estate			4,937			-			6,437			-
	With an allowance recorded:
	Commercial			333,382			158,606			-			-
	Commercial and multi-family real estate			2,572,714			731,362			660,231			165,300
	Residential real estate			75,000			6,566			75,000			13,716
Total		$	5,043,799		$	896,534		$	2,799,434		$	179,016
The following tables present 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 June 30, 2014 and December 31, 2013:
30-Jun-14		Nonaccrual			Loans past due			Troubled Debt
					over 90 days			Restructurings
					still accruing
Commercial		$	-		$	-		$	-
Commercial real estate			2,891,939			-			1,945,257
Agriculture			401,028			-			-
Agricultural real estate			872,529			-			-
Consumer			22,945			3,399			-
Residential real estate			1,494,828			122,436			154,926
Total		$	5,683,269		$	125,835		$	2,100,183
31-Dec-13		Nonaccrual			Loans past due			Troubled Debt
					over 90 days			Restructurings
					still accruing
Commercial		$	294,475		$	-		$	294,475
Commercial real estate			2,966,751			-			43,508
Agriculture			401,028			-			-
Agricultural real estate			915,992			-			-
Consumer			7,551			3,112			-
Residential real estate			1,925,627			33,758			157,715
Total		$	6,511,424		$	36,870		$	495,698
The nonaccrual balances in the table above include troubled debt restructurings that have been classified as nonaccrual.
The following table presents the aging of the recorded investment in past due loans as of June 30, 2014 by class of loans:
		30 – 59			60 – 89			90 days			Total			Loans			Total
		days			days			or greater			past due			not
		past due			past due			past due						past due
Commercial		$	123,420		$	-		$	-		$	123,420		$	44,842,584		$	44,966,004
Commercial real estate			26,223			-			2,513,228			2,539,451			159,442,433			161,981,884
Agriculture			152,000			-			401,028			553,028			11,261,732			11,814,760
Agricultural real estate			18,582			-			792,972			811,554			25,998,059			26,809,613
Consumer			21,201			47,053			7,498			75,752			3,759,146			3,834,898
Residential real estate			2,141,278			467,379			575,736			3,184,393			54,608,777			57,793,170
Total		$	2,482,704		$	514,432		$	4,290,462		$	7,287,598		$	299,912,731		$	307,200,329
The following table presents the aging of the recorded investment in past due loans as of December 31, 2013 by class of loans:
		30 – 59			60 – 89			90 days			Total			Loans			Total
		days			days			or greater			past due			not
		past due			past due			past due						past due
Commercial		$	149,250		$	4,021		$	-		$	153,271		$	37,952,459		$	38,105,730
Commercial real estate			223,934			115,269			2,465,193			2,804,396			155,898,123			158,702,519
Agriculture			-			-			401,028			401,028			12,798,477			13,199,505
Agricultural real estate			508,125			-			805,868			1,313,993			23,829,905			25,143,898
Consumer			68,583			24,514			10,663			103,760			3,830,109			3,933,869
Residential real estate			1,420,956			930,154			479,098			2,830,208			53,397,340			56,227,548
Total		$	2,370,848		$	1,073,958		$	4,161,850		$	7,606,656		$	287,706,413		$	295,313,069
Credit Quality Indicators:
The Corporation 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 Corporation analyzes loans individually by classifying the loans as to the credit risk. This analysis generally includes loans with an outstanding balance greater than $250,000 and non-homogenous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Corporation 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 Corporation 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 $250,000 or are included in groups of homogenous loans. As of June 30, 2014 and December 31, 2013, and based on the most recent analysis performed, the risk category of loans by class of loans is as follows:
30-Jun-14		Pass			Special Mention			Substandard			Doubtful			Not rated
Commercial		$	54,844,011		$	1,202,343		$	-		$	734,410		$	-
Commercial and multi-family real estate			172,151,531			9,342,178			6,648,752			649,036			-
Residential 1 – 4 family			-			-			75,000			4,937			57,713,233
Consumer			-			-			-			-			3,834,898
Total		$	226,995,542		$	10,544,521		$	6,723,752		$	1,388,383		$	61,548,131
31-Dec-13		Pass			Special Mention			Substandard			Doubtful			Not rated
Commercial		$	49,943,919		$	960,289		$	-		$	401,028		$	-
Commercial and multi-family real estate			169,094,312			5,755,107			8,347,961			649,036			-
Residential 1 – 4 family			-			-			75,000			6,437			56,146,111
Consumer			-			-			8,744			-			3,925,125
Total		$	219,038,231		$	6,715,396		$	8,431,705		$	1,056,501		$	60,071,236
The Corporation 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, the Corporation also evaluates credit quality based on the aging status of the loan, which was previously presented, and by payment activity. The following table presents the recorded investment in non-impaired residential 1 – 4 family and consumer loans based on payment activity as of June 30, 2014 and December 31, 2013:
		30-Jun-14						31-Dec-13
		Residential			Consumer			Residential			Consumer
		1 – 4 family						1 – 4 family
Performing		$	56,100,906		$	3,808,554		$	54,501,907		$	3,914,625
Nonperforming			1,612,327			26,344			1,644,204			10,500
Total		$	57,713,233		$	3,834,898		$	56,146,111		$	3,925,125
Modifications:
The Corporation’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 Corporation’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 Corporation 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 six month period ended June 30, 2014.
		Number of			Recorded			Allowance
		modifications			investment			for loan
								losses
								allocated
Troubled Debt Restructurings:
Commercial Real Estate			1		$	1,945,257		$	600,887
The concession granted in the above TDR was a temporary modification of the original term to interest only payments. The recorded investment in the loans did not change as a result of the modification. 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	6 Months Ended
	Jun. 30, 2014
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 3.38% at June 30, 2014 and 3.43% at June 30, 2013. 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 $170,000 and $174,000 for the six month periods ended June 30, 2014 and 2013, 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	6 Months Ended
	Jun. 30, 2014
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 June 30, 2014 and December 31, 2013 include available-for-sale securities, which are all valued using Level 2 inputs, and mortgage servicing rights, amounting to $1,298,031 at June 30, 2014 and $1,398,396 at December 31, 2013, which are valued using Level 3 inputs. Financial assets (there were no financial liabilities) measured at fair value on a non-recurring basis at June 30, 2014 and December 31, 2013 include other real estate owned, as well as impaired loans approximating $4,147,000 at June 30, 2014 and $2,620,000 at December 31, 2013 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 June 30, 2014 and December 31, 2013.
	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 six month period ended June 30, 2014 and year ended December 31, 2013:
		June 30,			December 31,
		2014			2013
	Balance at beginning of period	$	1,398,396		$	930,760
	Gains or losses, including realized and unrealized:
	Disposals – amortization based on loan payments and payoffs		(83,449	)		(160,873	)
	Purchases, issuances, and settlements		54,121			312,751
	Other changes in fair value		(71,037	)		315,758
	Balance at end of period	$	1,298,031		$	1,398,396
	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 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 June 30, 2014 or December 31, 2013. 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 June 30, 2014 or December 31, 2013.
	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 cost to sell, if repayment is expected solely from collateral. Collateral values are estimated using level 2 inputs, including recent appraisals and level 3 inputs based on customized discounting criteria such as additional appraisal adjustments to consider deterioration of value subsequent to appraisal date and estimated cost to sell. Additional appraisal adjustments range between 10% and 70% of appraised value, and estimated selling cost ranges between 10% and 20% of the adjusted appraised value.  Due to the significance of the level 3 inputs, impaired loans fair values have been classified as level 3.
	Mortgage Servicing Rights
	The Corporation records mortgage servicing rights at estimated fair value based on a discounted cash flow model which includes discount rates between -0.11% and 1.03%, in addition to prepayment, internal rate of return, servicing costs, inflation rate of servicing costs and earnings rate assumptions that are considered to be unobservable inputs. Due to the significance of the level 3 inputs, mortgage servicing rights 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 appraisal adjustments between 10% and 20% of appraised value, and expected selling costs between 10% and 20% of adjusted appraised value. 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 $483,999, resulting in impairment charges of $183,955, which are included in non-interest expenses for the six month period ended June 30, 2014.
	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 June 30, 2014 and December 31, 2013.

Note_7_Fair_Value_of_Financial

Note 7 - Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2014
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 June 30, 2014 and December 31, 2013 were as follows (dollars in thousands):
		30-Jun-14				31-Dec-13
		Carrying		Estimated		Carrying		Estimated		Input
		amount		value		amount		value		Level
	FINANCIAL ASSETS
	Cash and cash equivalents	$	49,377	$	49,377	$	22,407	$	22,407		1
	Securities, including Federal Home Loan Bank stock		197,015		197,015		201,974		201,974		2
	Certificates of deposit		2,739		2,739		2,739		2,739
	Loans held for sale		489		489		424		424		3
	Net loans		303,138		303,152		291,299		292,257		3
	Mortgage servicing rights		1,298		1,298		1,398		1,398		3
		$	554,056	$	554,070	$	520,241	$	521,199
	FINANCIAL LIABILITIES
	Deposits
	Maturity	$	163,618	$	163,510	$	172,349	$	172,956		3
	Non-maturity		333,216		333,216		295,651		295,651		1
	Other borrowings		11,501		12,191		12,101		13,036		3
	Junior subordinated deferrable interest debentures		10,300		10,284		10,300		10,294		3
		$	518,635	$	519,201	$	490,401	$	491,937
	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 June 30, 2014 and December 31, 2013 which relate to commitments to extend credit and letters of credit. The contract amount of such financial instruments approximated $80,535,000 at June 30, 2014 and $76,322,000 at December 31, 2013. 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 shown above:
	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	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 8 – SUBSEQUENT EVENTS
	Management evaluated subsequent events through the date the consolidated financial statements were issued. On July 1, 2014, the Corporation, Ohio State Bancshares, Inc. (“OSB”) and Rbancshares, Inc. (“Rbancshares”) entered into a Stock Purchase Agreement (the “Purchase Agreement”) pursuant to which the Corporation will purchase from OSB all of the issued and outstanding shares of The Ohio State Bank (“Ohio State Bank”), an Ohio banking corporation and wholly-owned subsidiary of OSB. Rbancshares is a majority shareholder of OSB. Immediately following the acquisition, Ohio State Bank will merge with and into The Union Bank Company and its offices will become branches of The Union Bank Company. The acquisition is expected to close in the fourth quarter of 2014, pending adoption of the Purchase Agreement by the shareholders of OSB, the satisfaction of various closing conditions, including the receipt of all necessary bank regulatory approvals, the accuracy of the representations and warranties of each party (subject to certain exceptions), the performance in all material respects by each party of its obligations under the Purchase Agreement, and other conditions customary for transactions of this type. On July 10, 2014, the Corporation repurchased 16,500 of its common shares for $242,055, and on July 18, 2014, an additional 7,000 common shares were repurchased for $102,200. There were no other significant events or transactions occurring after June 30, 2014, but prior to when the consolidated financial statements were issued, that provided additional evidence about conditions that existed at June 30, 2014. Events or transactions that provided evidence about conditions that did not exist at June 30, 2014, but arose before the financial statements were issued have not been recognized in the consolidated financial statements for the period ended June 30, 2014.

Note_3_Securities_Tables

Note 3 - Securities (Tables)	6 Months Ended
	Jun. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	'
		30-Jun-14				31-Dec-13
		Amortized		Fair		Amortized		Fair
		cost		value		cost		value
	U.S. Government and agencies	$	9,639	$	9,535	$	12,637	$	12,333
	Obligations of states and political subdivisions		56,426		57,798		66,585		66,540
	Mortgage-backed		123,951		124,287		119,164		117,472
	Other		1,002		1,251		752		735
	Total	$	191,018	$	192,871	$	199,138	$	197,080
Unrealized Gain (Loss) on Investments [Table Text Block]	'
		30-Jun-14				31-Dec-13
		Gross		Gross		Gross		Gross
		unrealized		unrealized		unrealized		unrealized
		gains		losses		gains		losses
	U.S. Government and agencies	$	2	$	106	$	-	$	304
	Obligations of states and political subdivisions		1,677		305		1,113		1,158
	Mortgage-backed		1,623		1,287		1,165		2,857
	Other		249		-		-		17
	Total	$	3,551	$	1,698	$	2,278	$	4,336

Note_4_Loans_Tables

Note 4 - Loans (Tables)	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]	'
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
					Commercial
					and
		Commercial			multi-family			Residential			Consumer			Total
					real estate			real estate
	Balance at December 31, 2013	$	305,434		$	3,346,286		$	344,803		$	17,868		$	4,014,391
	Provision charged to expenses		151,406			(67,744	)		27,729			3,609			115,000
	Losses charged off		-			(77,462	)		(24,710	)		(8,555	)		(110,727	)
	Recoveries		6,868			30,598			95			6,298			43,859
	Balance at June 30, 2014	$	463,708		$	3,231,678		$	347,917		$	19,220		$	4,062,523
		Commercial			Commercial			Residential			Consumer			Total
					and			real estate
					multi-family
					real estate
	Balance at December 31, 2012	$	1,027,837		$	5,240,175		$	602,291		$	47,302		$	6,917,605
	Provision charged to expenses		(87,718	)		235,489			(127,469	)		(20,302	)		-
	Losses charged off		(201,297	)		(1,737,983	)		-			(9,621	)		(1,948,901	)
	Recoveries		10,667			410,118			6,000			12,576			439,361
	Balance at June 30, 2013	$	749,489		$	4,147,799		$	480,822		$	29,955		$	5,408,065
	30-Jun-14	Commercial			Commercial and			Residential real estate			Consumer			Total
					multi-family real estate
	Allowance for loan losses:
	Attributable to loans individually evaluated for impairment	$	158,606		$	737,928		$	-		$	-		$	896,534
	Collectively evaluated for impairment		305,102			2,493,750			347,917			19,220			3,165,989
	Total allowance for loan losses	$	463,708		$	3,231,678		$	347,917		$	19,220		$	4,062,523
	Loans:
	Individually evaluated for impairment	$	734,410		$	4,229,452		$	79,937		$	-		$	5,043,799
	Collectively evaluated for impairment		56,046,354			184,562,045			57,713,233			3,834,898			302,156,530
	Total ending loans balance	$	56,780,764		$	188,791,497		$	57,793,170		$	3,834,898		$	307,200,329
	31-Dec-13	Commercial			Commercial and			Residential real estate			Consumer			Total
					multi-family real estate
	Allowance for loan losses:
	Attributable to loans individually evaluated for impairment	$	-		$	179,016		$	-		$	-		$	179,016
	Collectively evaluated for impairment		305,434			3,167,270			344,803			17,868			3,835,375
	Total allowance for loan losses	$	305,434		$	3,346,286		$	344,803		$	17,868		$	4,014,391
	Loans:
	Individually evaluated for impairment	$	401,028		$	2,316,969		$	81,437		$	-		$	2,799,434
	Collectively evaluated for impairment		50,904,208			181,529,447			56,146,111			3,933,869			292,513,635
	Total ending loans balance	$	51,305,236		$	183,846,416		$	56,227,548		$	3,933,869		$	295,313,069
Impaired Financing Receivables [Table Text Block]	'
			30-Jun-14			31-Dec-13
	Loans with no allowance for loan losses allocated	$	2,062,703		$	2,064,203
	Loans with allowance for loan losses allocated		2,981,096			735,231
	Total impaired loans	$	5,043,799		$	2,799,434
	Amount of the allowance allocated to impaired loans	$	896,534		$	179,016
Additional Information Regarding Impaired Loans [Table Text Block]	'
		30-Jun-14						31-Dec-13
		Recorded			Allowance for			Recorded			Allowance for
		investment			loan losses			investment			loan losses
					allocated						allocated
	With no related allowance recorded:
	Commercial	$	-		$	-		$	-		$	-
	Agriculture		401,028			-			401,028			-
	Commercial and multi-family real estate		1,007,702			-			1,007,702			-
	Agricultural real estate		649,036			-			649,036			-
	Residential real estate		4,937			-			6,437			-
	With an allowance recorded:
	Commercial		333,382			158,606			-			-
	Commercial and multi-family real estate		2,572,714			731,362			660,231			165,300
	Residential real estate		75,000			6,566			75,000			13,716
	Total	$	5,043,799		$	896,534		$	2,799,434		$	179,016
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]	'
	30-Jun-14	Nonaccrual			Loans past due			Troubled Debt
					over 90 days			Restructurings
					still accruing
	Commercial	$	-		$	-		$	-
	Commercial real estate		2,891,939			-			1,945,257
	Agriculture		401,028			-			-
	Agricultural real estate		872,529			-			-
	Consumer		22,945			3,399			-
	Residential real estate		1,494,828			122,436			154,926
	Total	$	5,683,269		$	125,835		$	2,100,183
	31-Dec-13	Nonaccrual			Loans past due			Troubled Debt
					over 90 days			Restructurings
					still accruing
	Commercial	$	294,475		$	-		$	294,475
	Commercial real estate		2,966,751			-			43,508
	Agriculture		401,028			-			-
	Agricultural real estate		915,992			-			-
	Consumer		7,551			3,112			-
	Residential real estate		1,925,627			33,758			157,715
	Total	$	6,511,424		$	36,870		$	495,698
Aging Analysis of Recorded Investment in Loans [Table Text Block]	'
		30 – 59			60 – 89			90 days			Total			Loans			Total
		days			days			or greater			past due			not
		past due			past due			past due						past due
	Commercial	$	123,420		$	-		$	-		$	123,420		$	44,842,584		$	44,966,004
	Commercial real estate		26,223			-			2,513,228			2,539,451			159,442,433			161,981,884
	Agriculture		152,000			-			401,028			553,028			11,261,732			11,814,760
	Agricultural real estate		18,582			-			792,972			811,554			25,998,059			26,809,613
	Consumer		21,201			47,053			7,498			75,752			3,759,146			3,834,898
	Residential real estate		2,141,278			467,379			575,736			3,184,393			54,608,777			57,793,170
	Total	$	2,482,704		$	514,432		$	4,290,462		$	7,287,598		$	299,912,731		$	307,200,329
		30 – 59			60 – 89			90 days			Total			Loans			Total
		days			days			or greater			past due			not
		past due			past due			past due						past due
	Commercial	$	149,250		$	4,021		$	-		$	153,271		$	37,952,459		$	38,105,730
	Commercial real estate		223,934			115,269			2,465,193			2,804,396			155,898,123			158,702,519
	Agriculture		-			-			401,028			401,028			12,798,477			13,199,505
	Agricultural real estate		508,125			-			805,868			1,313,993			23,829,905			25,143,898
	Consumer		68,583			24,514			10,663			103,760			3,830,109			3,933,869
	Residential real estate		1,420,956			930,154			479,098			2,830,208			53,397,340			56,227,548
	Total	$	2,370,848		$	1,073,958		$	4,161,850		$	7,606,656		$	287,706,413		$	295,313,069
Financing Receivable Credit Quality Indicators [Table Text Block]	'
	30-Jun-14	Pass			Special Mention			Substandard			Doubtful			Not rated
	Commercial	$	54,844,011		$	1,202,343		$	-		$	734,410		$	-
	Commercial and multi-family real estate		172,151,531			9,342,178			6,648,752			649,036			-
	Residential 1 – 4 family		-			-			75,000			4,937			57,713,233
	Consumer		-			-			-			-			3,834,898
	Total	$	226,995,542		$	10,544,521		$	6,723,752		$	1,388,383		$	61,548,131
	31-Dec-13	Pass			Special Mention			Substandard			Doubtful			Not rated
	Commercial	$	49,943,919		$	960,289		$	-		$	401,028		$	-
	Commercial and multi-family real estate		169,094,312			5,755,107			8,347,961			649,036			-
	Residential 1 – 4 family		-			-			75,000			6,437			56,146,111
	Consumer		-			-			8,744			-			3,925,125
	Total	$	219,038,231		$	6,715,396		$	8,431,705		$	1,056,501		$	60,071,236
Performance of the Loan Portfolio [Table Text Block]	'
		30-Jun-14						31-Dec-13
		Residential			Consumer			Residential			Consumer
		1 – 4 family						1 – 4 family
	Performing	$	56,100,906		$	3,808,554		$	54,501,907		$	3,914,625
	Nonperforming		1,612,327			26,344			1,644,204			10,500
	Total	$	57,713,233		$	3,834,898		$	56,146,111		$	3,925,125
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	'
		Number of			Recorded			Allowance
		modifications			investment			for loan
								losses
								allocated
	Troubled Debt Restructurings:
	Commercial Real Estate		1		$	1,945,257		$	600,887

Note_6_Fair_Value_Measurements1

Note 6 - Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	'
		June 30,			December 31,
		2014			2013
	Balance at beginning of period	$	1,398,396		$	930,760
	Gains or losses, including realized and unrealized:
	Disposals – amortization based on loan payments and payoffs		(83,449	)		(160,873	)
	Purchases, issuances, and settlements		54,121			312,751
	Other changes in fair value		(71,037	)		315,758
	Balance at end of period	$	1,298,031		$	1,398,396

Note_7_Fair_Value_of_Financial1

Note 7 - Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
		30-Jun-14				31-Dec-13
		Carrying		Estimated		Carrying		Estimated		Input
		amount		value		amount		value		Level
	FINANCIAL ASSETS
	Cash and cash equivalents	$	49,377	$	49,377	$	22,407	$	22,407		1
	Securities, including Federal Home Loan Bank stock		197,015		197,015		201,974		201,974		2
	Certificates of deposit		2,739		2,739		2,739		2,739
	Loans held for sale		489		489		424		424		3
	Net loans		303,138		303,152		291,299		292,257		3
	Mortgage servicing rights		1,298		1,298		1,398		1,398		3
		$	554,056	$	554,070	$	520,241	$	521,199
	FINANCIAL LIABILITIES
	Deposits
	Maturity	$	163,618	$	163,510	$	172,349	$	172,956		3
	Non-maturity		333,216		333,216		295,651		295,651		1
	Other borrowings		11,501		12,191		12,101		13,036		3
	Junior subordinated deferrable interest debentures		10,300		10,284		10,300		10,294		3
		$	518,635	$	519,201	$	490,401	$	491,937

Note_3_Securities_Details_Amor

Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities (USD $)	Jun. 30, 2014	Dec. 31, 2013
Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities [Line Items]	'	'
Amortized cost	$191,018,000	$199,138,000
Fair value	192,871,003	197,079,925
US Government Agencies Debt Securities [Member]	'	'
Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities [Line Items]	'	'
Amortized cost	9,639,000	12,637,000
Fair value	9,535,000	12,333,000
US States and Political Subdivisions Debt Securities [Member]	'	'
Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities [Line Items]	'	'
Amortized cost	56,426,000	66,585,000
Fair value	57,798,000	66,540,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	'	'
Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities [Line Items]	'	'
Amortized cost	123,951,000	119,164,000
Fair value	124,287,000	117,472,000
Other Available-for-Sale Securities [Member]	'	'
Note 3 - Securities (Details) - Amortized Cost and Fair Value of Available-for-sale Securities [Line Items]	'	'
Amortized cost	1,002,000	752,000
Fair value	$1,251,000	$735,000

Note_3_Securities_Details_Gros

Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-for-sale Securities (USD $)	6 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities gross unrealized gains	$3,551	$2,278
Available-for-sale securities gross unrealized losses	1,698	4,336
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	2	'
Available-for-sale securities gross unrealized losses	106	304
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	1,677	1,113
Available-for-sale securities gross unrealized losses	305	1,158
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]	'	'
Note 3 - Securities (Details) - Gross Unrealized Gains and Losses on Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities gross unrealized gains	1,623	1,165
Available-for-sale securities gross unrealized losses	1,287	2,857
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	249	'
Available-for-sale securities gross unrealized losses	'	$17

Note_4_Loans_Details

Note 4 - Loans (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Receivables [Abstract]	'	'
Impaired Financing Receivable, Average Recorded Investment	$3,400,000	$12,300,000
Impaired Financing Receivable, Interest Income, Accrual Method	128,000	81,000
Minimum Loan Balance for Categorization Into Risk Categories	$250,000	'

Note_4_Loans_Details_Activity_

Note 4 - Loans (Details) - Activity in Allowance for Loan Losses by Portfolio Segment (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'
Allowance for loan losses	'	$4,014,391	$6,917,605	'
Provision charged to expenses	115,000	115,000	'	'
Losses charged off	'	-110,727	-1,948,901	'
Recoveries	'	43,859	439,361	'
Allowance for loan losses	4,062,523	4,062,523	5,408,065	'
Allowance for loan losses:	'	'	'	'
Attributable to loans individually evaluated for impairment	896,534	896,534	'	179,016
Allowance collectively evaluated for impairment	3,165,989	3,165,989	'	3,835,375
Loans:	'	'	'	'
Loans individually evaluated for impairment	5,043,799	5,043,799	'	2,799,434
Loans collectively evaluated for impairment	302,156,530	302,156,530	'	292,513,635
Total ending loans balance	307,200,329	307,200,329	'	295,313,069
Commercial Loans [Member]	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'
Allowance for loan losses	'	305,434	1,027,837	'
Provision charged to expenses	'	151,406	-87,718	'
Losses charged off	'	'	-201,297	'
Recoveries	'	6,868	10,667	'
Allowance for loan losses	463,708	463,708	749,489	'
Allowance for loan losses:	'	'	'	'
Attributable to loans individually evaluated for impairment	158,606	158,606	'	'
Allowance collectively evaluated for impairment	305,102	305,102	'	305,434
Loans:	'	'	'	'
Loans individually evaluated for impairment	734,410	734,410	'	401,028
Loans collectively evaluated for impairment	56,046,354	56,046,354	'	50,904,208
Total ending loans balance	56,780,764	56,780,764	'	51,305,236
Commercial and Multi-Family Real Estate [Member]	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'
Allowance for loan losses	'	3,346,286	5,240,175	'
Provision charged to expenses	'	-67,744	235,489	'
Losses charged off	'	-77,462	-1,737,983	'
Recoveries	'	30,598	410,118	'
Allowance for loan losses	3,231,678	3,231,678	4,147,799	'
Allowance for loan losses:	'	'	'	'
Attributable to loans individually evaluated for impairment	737,928	737,928	'	179,016
Allowance collectively evaluated for impairment	2,493,750	2,493,750	'	3,167,270
Loans:	'	'	'	'
Loans individually evaluated for impairment	4,229,452	4,229,452	'	2,316,969
Loans collectively evaluated for impairment	184,562,045	184,562,045	'	181,529,447
Total ending loans balance	188,791,497	188,791,497	'	183,846,416
Residential 1-4 Family Real Estate [Member]	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'
Allowance for loan losses	'	344,803	602,291	'
Provision charged to expenses	'	27,729	-127,469	'
Losses charged off	'	-24,710	'	'
Recoveries	'	95	6,000	'
Allowance for loan losses	347,917	347,917	480,822	'
Allowance for loan losses:	'	'	'	'
Allowance collectively evaluated for impairment	347,917	347,917	'	344,803
Loans:	'	'	'	'
Loans individually evaluated for impairment	79,937	79,937	'	81,437
Loans collectively evaluated for impairment	57,713,233	57,713,233	'	56,146,111
Total ending loans balance	57,793,170	57,793,170	'	56,227,548
Consumer Portfolio Segment [Member]	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'
Allowance for loan losses	'	17,868	47,302	'
Provision charged to expenses	'	3,609	-20,302	'
Losses charged off	'	-8,555	-9,621	'
Recoveries	'	6,298	12,576	'
Allowance for loan losses	19,220	19,220	29,955	'
Allowance for loan losses:	'	'	'	'
Allowance collectively evaluated for impairment	19,220	19,220	'	17,868
Loans:	'	'	'	'
Loans collectively evaluated for impairment	3,834,898	3,834,898	'	3,933,869
Total ending loans balance	$3,834,898	$3,834,898	'	$3,933,869

Note_4_Loans_Details_Impaired_

Note 4 - Loans (Details) - Impaired Loans (USD $)	Jun. 30, 2014	Dec. 31, 2013
Impaired Loans [Abstract]	'	'
Loans with no allowance for loan losses allocated	$2,062,703	$2,064,203
Loans with allowance for loan losses allocated	2,981,096	735,231
Total impaired loans	5,043,799	2,799,434
Amount of the allowance allocated to impaired loans	$896,534	$179,016

Note_4_Loans_Details_Loans_Ind

Note 4 - Loans (Details) - Loans Individually Evaluated for Impairment (USD $)	Jun. 30, 2014	Dec. 31, 2013
With no related allowance recorded:	'	'
Recorded investment	$2,062,703	$2,064,203
With an allowance recorded:	'	'
Recorded investment	2,981,096	735,231
Allowance for Loan Losses Allocated	896,534	179,016
Total	5,043,799	2,799,434
Total	896,534	179,016
Indivdually Evaluated for Impairment [Member] | Commercial Portfolio Segment [Member]	'	'
With an allowance recorded:	'	'
Recorded investment	333,382	'
Allowance for Loan Losses Allocated	158,606	'
Total	158,606	'
Indivdually Evaluated for Impairment [Member] | Agriculture Portfolio [Member]	'	'
With no related allowance recorded:	'	'
Recorded investment	401,028	401,028
Indivdually Evaluated for Impairment [Member] | Commercial and Multi-Family Real Estate [Member]	'	'
With no related allowance recorded:	'	'
Recorded investment	1,007,702	1,007,702
With an allowance recorded:	'	'
Recorded investment	2,572,714	660,231
Allowance for Loan Losses Allocated	731,362	165,300
Total	731,362	165,300
Indivdually Evaluated for Impairment [Member] | Agricultural Real Estate [Member]	'	'
With no related allowance recorded:	'	'
Recorded investment	649,036	649,036
Indivdually Evaluated for Impairment [Member] | Residential Portfolio Segment [Member]	'	'
With no related allowance recorded:	'	'
Recorded investment	4,937	6,437
With an allowance recorded:	'	'
Recorded investment	75,000	75,000
Allowance for Loan Losses Allocated	6,566	13,716
Total	6,566	13,716
Indivdually Evaluated for Impairment [Member]	'	'
With an allowance recorded:	'	'
Allowance for Loan Losses Allocated	896,534	179,016
Total	5,043,799	2,799,434
Total	$896,534	$179,016

Note_4_Loans_Details_Nonaccrua

Note 4 - Loans (Details) - Nonaccrual Loans (USD $)	Jun. 30, 2014	Dec. 31, 2013
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	$5,683,269	$6,511,424
Loans past due over 90 days and still accruing	125,835	36,870
Troubled debt restructurings	2,100,183	495,698
Commercial Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	'	294,475
Troubled debt restructurings	'	294,475
Commercial Real Estate Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	2,891,939	2,966,751
Troubled debt restructurings	1,945,257	43,508
Agriculture Portfolio [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	401,028	401,028
Agricultural Real Estate [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	872,529	915,992
Consumer Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	22,945	7,551
Loans past due over 90 days and still accruing	3,399	3,112
Residential Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Nonaccrual Loans [Line Items]	'	'
Nonaccrual	1,494,828	1,925,627
Loans past due over 90 days and still accruing	122,436	33,758
Troubled debt restructurings	$154,926	$157,715

Note_4_Loans_Details_Aging_of_

Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans (USD $)	Jun. 30, 2014	Dec. 31, 2013
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	$2,482,704	$2,370,848
60 - 89 days past due	514,432	1,073,958
Greater than 90 days past due	4,290,462	4,161,850
Total past due	7,287,598	7,606,656
Loans not past due	299,912,731	287,706,413
Total	307,200,329	295,313,069
Commercial Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	123,420	149,250
60 - 89 days past due	'	4,021
Total past due	123,420	153,271
Loans not past due	44,842,584	37,952,459
Total	44,966,004	38,105,730
Commercial Real Estate Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	26,223	223,934
60 - 89 days past due	'	115,269
Greater than 90 days past due	2,513,228	2,465,193
Total past due	2,539,451	2,804,396
Loans not past due	159,442,433	155,898,123
Total	161,981,884	158,702,519
Agriculture Portfolio [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	152,000	'
Greater than 90 days past due	401,028	401,028
Total past due	553,028	401,028
Loans not past due	11,261,732	12,798,477
Total	11,814,760	13,199,505
Agricultural Real Estate [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	18,582	508,125
Greater than 90 days past due	792,972	805,868
Total past due	811,554	1,313,993
Loans not past due	25,998,059	23,829,905
Total	26,809,613	25,143,898
Consumer Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	21,201	68,583
60 - 89 days past due	47,053	24,514
Greater than 90 days past due	7,498	10,663
Total past due	75,752	103,760
Loans not past due	3,759,146	3,830,109
Total	3,834,898	3,933,869
Residential Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Aging of Recorded Investment in Past Due Loans [Line Items]	'	'
30 - 59 days past due	2,141,278	1,420,956
60 - 89 days past due	467,379	930,154
Greater than 90 days past due	575,736	479,098
Total past due	3,184,393	2,830,208
Loans not past due	54,608,777	53,397,340
Total	$57,793,170	$56,227,548

Note_4_Loans_Details_Loans_by_

Note 4 - Loans (Details) - Loans by Credit Quality Indicators (USD $)	Jun. 30, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	$307,200,329	$295,313,069
Commercial Portfolio Segment [Member] | Pass [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	54,844,011	49,943,919
Commercial Portfolio Segment [Member] | Special Mention [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	1,202,343	960,289
Commercial Portfolio Segment [Member] | Doubtful [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	734,410	401,028
Commercial Portfolio Segment [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	44,966,004	38,105,730
Commercial and Multi-Family Real Estate [Member] | Pass [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	172,151,531	169,094,312
Commercial and Multi-Family Real Estate [Member] | Special Mention [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	9,342,178	5,755,107
Commercial and Multi-Family Real Estate [Member] | Substandard [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	6,648,752	8,347,961
Commercial and Multi-Family Real Estate [Member] | Doubtful [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	649,036	649,036
Commercial and Multi-Family Real Estate [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	188,791,497	183,846,416
Residential 1-4 Family Real Estate [Member] | Substandard [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	75,000	75,000
Residential 1-4 Family Real Estate [Member] | Doubtful [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	4,937	6,437
Residential 1-4 Family Real Estate [Member] | Not Rated [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	57,713,233	56,146,111
Residential 1-4 Family Real Estate [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	57,793,170	56,227,548
Consumer Portfolio Segment [Member] | Substandard [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	'	8,744
Consumer Portfolio Segment [Member] | Not Rated [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	3,834,898	3,925,125
Consumer Portfolio Segment [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	3,834,898	3,933,869
Pass [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	226,995,542	219,038,231
Special Mention [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	10,544,521	6,715,396
Substandard [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	6,723,752	8,431,705
Doubtful [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	1,388,383	1,056,501
Not Rated [Member]	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans Receivable	$61,548,131	$60,071,236

Note_4_Loans_Details_Performan

Note 4 - Loans (Details) - Performance of Loan Portfolio (USD $)	Jun. 30, 2014	Dec. 31, 2013
Residential 1-4 Family Real Estate [Member] | Performing Financing Receivable [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	$56,100,906	$54,501,907
Residential 1-4 Family Real Estate [Member] | Nonperforming Financing Receivable [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	1,612,327	1,644,204
Residential 1-4 Family Real Estate [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	57,713,233	56,146,111
Consumer Portfolio Segment [Member] | Performing Financing Receivable [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	3,808,554	3,914,625
Consumer Portfolio Segment [Member] | Nonperforming Financing Receivable [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	26,344	10,500
Consumer Portfolio Segment [Member]	'	'
Note 4 - Loans (Details) - Performance of Loan Portfolio [Line Items]	'	'
Nonimpaired loans	$3,834,898	$3,925,125

Note_4_Loans_Details_Recorded_

Note 4 - Loans (Details) - Recorded Investment and Number of Modifications for TDR (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014
			Commercial Real Estate Portfolio Segment [Member]
Troubled Debt Restructurings:	'	'	'
Commercial Real Estate	'	'	1
Commercial Real Estate	$2,100,183	$495,698	$1,945,257
Commercial Real Estate	'	'	$600,887

Note_5_Junior_Subordinated_Def1

Note 5 - Junior Subordinated Deferrable Interest Debentures (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Note 5 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]	'	'	'
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
Interest Expense, Debt	$170,000	$174,000	'
Maximum Amount of Core Capital	25.00%	'	'
Junior Subordinated Debt [Member]	'	'	'
Note 5 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]	'	'	'
Debt Instrument, Interest Rate, Effective Percentage	3.38%	3.43%	'
London Interbank Offered Rate (LIBOR) [Member]	'	'	'
Note 5 - Junior Subordinated Deferrable Interest Debentures (Details) [Line Items]	'	'	'
Debt Instrument, Basis Spread on Variable Rate	3.15%	'	'

Note_6_Fair_Value_Measurements2

Note 6 - Fair Value Measurements (Details) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Liabilities, Fair Value Disclosure, Recurring	$0	$0
Liabilities, Fair Value Disclosure, Nonrecurring	0	0
Available-for-sale Securities	192,871,003	197,079,925
Available-for-sale Securities, Gross Unrealized Gain (Loss)	0	0
Other Real Estate, Foreclosed Assets, and Repossessed Assets	483,999	667,954
Impairment of Real Estate	183,955	'
Fair Value, Inputs, Level 2 [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Assets, Fair Value Disclosure, Recurring	1,298,031	1,398,396
Fair Value, Inputs, Level 3 [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Assets, Fair Value Disclosure, Nonrecurring	4,147,000	2,620,000
Available-for-sale Securities	0	0
Fair Value, Inputs, Level 1 [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Available-for-sale Securities	0	0
Impaired Loans [Member] | Minimum [Member] | Appraisal Adjustments [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	10.00%	'
Impaired Loans [Member] | Minimum [Member] | Estimated Selling Costs [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	10.00%	'
Impaired Loans [Member] | Maximum [Member] | Appraisal Adjustments [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	70.00%	'
Impaired Loans [Member] | Maximum [Member] | Estimated Selling Costs [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	20.00%	'
Mortgage Servicing Rights [Member] | Minimum [Member] | Discounted Cash Flow [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount Rate	-0.11%	'
Mortgage Servicing Rights [Member] | Maximum [Member] | Discounted Cash Flow [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount Rate	1.03%	'
Other Real Estate Owned [Member] | Minimum [Member] | Appraisal Adjustments [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	10.00%	'
Other Real Estate Owned [Member] | Minimum [Member] | Estimated Selling Costs [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	10.00%	'
Other Real Estate Owned [Member] | Maximum [Member] | Appraisal Adjustments [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	20.00%	'
Other Real Estate Owned [Member] | Maximum [Member] | Estimated Selling Costs [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Fair Value Inputs, Discount	20.00%	'
Estimate of Fair Value Measurement [Member]	'	'
Note 6 - Fair Value Measurements (Details) [Line Items]	'	'
Other Real Estate, Foreclosed Assets, and Repossessed Assets	$483,999	'

Note_6_Fair_Value_Measurements3

Note 6 - Fair Value Measurements (Details) - Reconciliation and Income Statement Classification of Gains and Losses (Fair Value, Inputs, Level 3 [Member], USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Balance	$1,398,396	$930,760
Disposals b amortization based on loan payments and payoffs	-83,449	-160,873
Purchases, issuances, and settlements	54,121	312,751
Other changes in fair value	-71,037	315,758
Balance	$1,298,031	$1,398,396

Note_7_Fair_Value_of_Financial2

Note 7 - Fair Value of Financial Instruments (Details) (Commitments to Extend Credit [Member], USD $)	Jun. 30, 2014	Dec. 31, 2013
Commitments to Extend Credit [Member]	'	'
Note 7 - Fair Value of Financial Instruments (Details) [Line Items]	'	'
Other Commitment	$80,535,000	$76,322,000

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 $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Cash and cash equivalents	$49,376,585	$22,407,458	$31,332,528	$49,911,807
Certificates of deposit	2,739,000	2,739,000	'	'
Certificates of deposit	2,739,000	2,739,000	'	'
Loans held for sale	489,450	423,720	'	'
Net loans	303,137,806	291,298,678	'	'
	589,772,557	556,234,744	'	'
Deposits carrying amount	496,833,997	468,000,065	'	'
Other borrowings	11,500,510	12,100,552	'	'
Junior subordinated deferrable interest debentures	10,300,000	10,300,000	'	'
	522,928,318	493,226,879	'	'
Maturity Deposits [Member] | Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Deposits carrying amount	163,618,000	172,349,000	'	'
Deposits estimated value	163,510,000	172,956,000	'	'
Non-Maturity Deposits [Member] | Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Deposits carrying amount	333,216,000	295,651,000	'	'
Deposits estimated value	333,216,000	295,651,000	'	'
Financial Liabilities [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
	518,635,000	490,401,000	'	'
	519,201,000	491,937,000	'	'
Including Loans Held-for-sale [Member] | Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Net loans	303,138,000	291,299,000	'	'
Net loans	303,152,000	292,257,000	'	'
Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Cash and cash equivalents	49,377,000	22,407,000	'	'
Cash and cash equivalents	49,377,000	22,407,000	'	'
Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Securities, including Federal Home Loan Bank stock	197,015,000	201,974,000	'	'
Securities, including Federal Home Loan Bank stock	197,015,000	201,974,000	'	'
Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
Loans held for sale	489,000	424,000	'	'
Loans held for sale	489,000	424,000	'	'
Mortgage servicing rights	1,298,000	1,398,000	'	'
Mortgage servicing rights	1,298,031	1,398,396	'	930,760
Other borrowings	11,501,000	12,101,000	'	'
Other borrowings	12,191,000	13,036,000	'	'
Junior subordinated deferrable interest debentures	10,300,000	10,300,000	'	'
Junior subordinated deferrable interest debentures	10,284,000	10,294,000	'	'
Financial Assets [Member]	'	'	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'	'	'
	554,056,000	520,241,000	'	'
	$554,070,000	$521,199,000	'	'

Note_8_Subsequent_Events_Detai

Note 8 - Subsequent Events (Details) (USD $)	6 Months Ended	0 Months Ended
	Jun. 30, 2014	Jul. 18, 2014	Jul. 10, 2014
		Subsequent Event [Member]	Subsequent Event [Member]
Note 8 - Subsequent Events (Details) [Line Items]	'	'	'
Treasury Stock, Shares, Acquired	18,500	7,000	16,500
Treasury Stock, Value, Acquired, Cost Method	($290,395)	$102,200	$242,055