SmartFinancial (SMBK) 10-Q 16 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 01, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Central Index Key	1,038,773
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SMBK
Entity Common Stock, Shares Outstanding		5,735,393

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 35,691,381	$ 32,386,247
Interest-bearing deposits at other financial institutions	39,009,274	6,643,101
Federal funds sold	15,235,000	7,710,028
Total cash and cash equivalents	89,935,655	46,739,376
Securities available for sale	152,149,667	98,876,498
Restricted Investments, at cost	4,451,050	2,090,150
Loans, net of allowance for loan losses of $3,827,938 and $3,879,665 at September 30, 2015 and December 31, 2014, respectively	706,611,292	359,523,466
Bank premises and equipment, net	25,266,482	15,939,117
Accrued interest receivable	2,227,003	1,221,006
Foreclosed assets	9,646,549	4,982,913
Core deposit intangible, net	2,868,391	258,242
Goodwill	4,166,069	0
Other assets	9,734,958	4,083,187
Total assets	1,007,057,116	533,713,955
Deposits:
Noninterest-bearing demand deposits	123,551,461	53,639,741
Interest-bearing demand deposits	313,523,024	179,835,820
Savings deposits	61,966,841	42,368,697
Time deposits	347,950,833	178,962,822
Total deposits	846,992,159	454,807,080
Accrued interest payable	299,150	129,771
Federal funds purchased and securities sold under agreements to repurchase	18,442,196	21,758,018
Federal Home Loan Bank advances and other borrowings	39,278,103	0
Other liabilities	3,609,152	1,131,299
Total liabilities	908,620,760	477,826,168
Stockholders' equity:
Preferred stock - $1 par value; 12,000 shares authorized and outstanding in 2015 and 2014	12,000	12,000
Common stock - $1.00 par value; 40,000,000 shares authorized; 5,732,143 and 2,965,783 shares issued and outstanding in 2015 and 2014, respectively	5,732,143	2,965,783
Additional paid-in capital	81,628,090	42,508,429
Retained earnings	10,942,361	10,704,776
Accumulated other comprehensive income (loss)	121,762	(303,201)
Total stockholders' equity	98,436,356	55,887,787
Total liabilities and stockholders' equity	$ 1,007,057,116	$ 533,713,955

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Allowance for loan losses (in dollars)	$ 3,828	$ 3,880
Preferred Stock, Par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	12,000	12,000
Preferred stock, shares outstanding	12,000	12,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	5,732,143	2,965,783
Common stock, shares outstanding	5,732,143	2,965,783

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
INTEREST INCOME
Loans, including fees	$ 6,660,440	$ 4,978,481	$ 15,856,077	$ 14,035,526
Securities and interest-bearing deposits at other financial institutions	458,089	430,837	1,239,340	1,357,426
Federal funds sold and other earning assets	35,101	35,001	91,029	94,679
Total interest income	7,153,630	5,444,319	17,186,446	15,487,631
INTEREST EXPENSE
Time deposits	468,002	377,393	1,176,258	1,103,370
Other deposits	219,990	145,399	512,403	414,741
Federal funds purchased and securities sold under agreements to repurchase	7,394	3,413	16,473	8,306
Federal Home Loan Bank advances and other borrowings	31,326	0	31,437	0
Total interest expense	726,712	526,205	1,736,571	1,526,417
Net interest income before provision for loan losses	6,426,918	4,918,114	15,449,875	13,961,214
Provision (credit) for loan losses	32,397	(143,730)	356,325	299,385
Net interest income after provision for loan losses	6,394,521	5,061,844	15,093,550	13,661,829
NONINTEREST INCOME
Customer service fees	236,698	138,089	516,013	365,882
Net gains (losses) from sale of securities	0	0	52,255	(4,174)
Net gains from sale of loans and other assets	66,041	46,804	161,896	108,070
Net losses from sale of foreclosed assets	(445,980)	(50,720)	(426,168)	(284,670)
Other noninterest income	317,202	255,370	784,230	719,445
Total noninterest income	173,961	389,543	1,088,226	904,553
NONINTEREST EXPENSE
Salaries and employee benefits	3,186,787	2,494,991	7,723,506	6,828,348
Net occupancy and equipment expense	688,426	517,514	1,769,494	1,591,706
Depository insurance	175,697	119,329	419,747	354,402
Foreclosed assets, net	90,574	50,522	179,796	126,312
Other operating expenses	2,351,718	1,123,101	5,021,567	3,269,426
Total noninterest expenses	6,493,202	4,305,457	15,114,110	12,170,194
Income before income tax expense	75,280	1,145,930	1,067,666	2,396,188
Income tax expense	152,189	440,723	740,081	920,010
Net income (loss)	(76,909)	705,207	327,585	1,476,178
Preferred stock dividend requirements	30,000	30,000	90,000	90,000
Net income (loss) available to common shareholders	$ (106,909)	$ 675,207	$ 237,585	$ 1,386,178
EARNINGS (LOSS) PER COMMON SHARE
Basic (in dollars per share)	$ (0.03)	$ 0.22	$ 0.07	$ 0.45
Diluted (in dollars per share)	(0.03)	0.20	0.06	0.42
DIVIDENDS DECLARED PER COMMON SHARE	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income (loss)	$ (76,909)	$ 705,207	$ 327,585	$ 1,476,178
Other comprehensive income, net of tax:
Unrealized holding gains (losses) arising during the period, net of tax expense (benefit)	546,758	(37,000)	457,361	901,096
Reclassification adjustment for (gains) losses included in net income, net of tax expense (benefit)	0	0	(32,398)	2,589
Total other comprehensive income (loss)	546,758	(37,000)	424,963	903,685
Comprehensive income	$ 469,849	$ 668,207	$ 752,548	$ 2,379,863

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income [Parenthetical] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Unrealized holding gains (losses) arising during the period, net of tax expense (expense) benefit	$ 335,110	$ (22,677)	$ 280,318	$ 552,285
Reclassification adjustment for (gains) losses included in net income, net of tax expense (benefit)	$ 0	$ 0	$ 19,857	$ (1,585)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity - 9 months ended Sep. 30, 2015 - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]
BALANCE at Dec. 31, 2014	$ 55,887,787	$ 12,000	$ 2,965,783	$ 42,508,429	$ 10,704,776	$ (303,201)
BALANCE (in shares) at Dec. 31, 2014			2,965,783
Stock option compensation expense	10,968	0	$ 0	10,968	0	0
Issuance of common stock	14,046,248	$ 0	$ 936,419	13,109,829	0	0
Issuance of common stock (in shares)			936,419
Issuance of stock grants	100,216		$ 6,659	93,557	0	0
Issuance of stock grants (in shares)		0	6,659
Stock issuance costs	(840,418)	$ 0	$ 0	(840,418)	0	0
Exercise of stock options	133,932	0	$ 13,542	120,390	0	0
Exercise of stock options (in shares)			13,542
Shares retained by shareholders of Cornerstone Bancshares, Inc.	28,435,075	0	$ 1,660,836	26,774,239	0	0
Shares retained by shareholders of Cornerstone Bancshares, Inc. (in shares)			1,660,836
Cash dividends on preferred stock	(90,000)		$ 0	0	(90,000)	0
Conversion shares issued to shareholders of SmartFinancial, Inc.	$ 0		$ 148,904	(148,904)	0	0
Conversion shares issued to shareholders of SmartFinancial, Inc. (in shares)	0		148,904
Net income	$ 327,585	0	$ 0	0	327,585	0
Unrealized holding gains on securities available for sale, net of reclassification adjustment	424,963	0	0	0	0	424,963
BALANCE at Sep. 30, 2015	$ 98,436,356	$ 12,000	$ 5,732,143	$ 81,628,090	$ 10,942,361	$ 121,762
BALANCE (in shares) at Sep. 30, 2015			5,732,143

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 327,585	$ 1,476,178
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,299,931	559,121
Provision for loan losses	356,325	299,385
Stock compensation expense	111,184	10,270
(Gains) losses from sale of securities	(52,255)	4,174
Net gains from sale of loans and other assets	(161,896)	(108,070)
Net losses from sale of foreclosed assets	426,168	284,670
Changes in other assets and liabilities:
Accrued interest receivable	145,316	(82,652)
Accrued interest payable	11,495	3,841
Other assets and liabilities	(264,618)	(2,368,110)
Net cash provided by operating activities	2,199,235	78,807
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from security sales, maturities, and paydowns	21,561,120	85,175
Purchase of securities available for sale	(3,000,000)	(9,881,562)
Purchase of restricted investments	(38,000)	(65,200)
Loan originations and principal collections, net	(33,220,666)	(40,167,382)
Purchase of bank premises and equipment	(772,357)	(2,530,840)
Net proceeds from sale of bank premise and equipment and foreclosed assets	1,282,966	172,651
Cash and cash equivalents received in merger	33,501,510	0
Net cash provided by (used in) investing activities	19,314,573	(52,387,158)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in deposits	42,723,491	26,701,623
Net decrease in federal funds purchased and securities sold under agreements to repurchase	(20,938,208)	(2,284,396)
Repayment of note payable	(3,029,116)	0
Payment of dividends on preferred stock	(90,000)	(90,000)
Issuance of common stock	3,016,304	45,630
Net cash provided by financing activities	21,682,471	24,372,857
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	43,196,279	(27,935,494)
CASH AND CASH EQUIVALENTS, beginning of period	46,739,376	79,438,300
CASH AND CASH EQUIVALENTS, end of period	89,935,655	51,502,806
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for interest	1,725,076	1,522,576
Cash paid during the period for taxes	806,000	1,569,642
NONCASH INVESTING AND FINANCING ACTIVITIES
Change in unrealized gains on securities available for sale	687,732	1,464,488
Financed sales of foreclosed assets	1,005,000	0
Acquisition of real estate through foreclosure	$ 1,706,063	$ 0

Presentation of Financial Infor

Presentation of Financial Information	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	Nature of Business Interim Financial Information (Unaudited) -The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term include the determination of the allowance for loan losses, foreclosed assets and deferred tax assets. Consolidation -The accompanying consolidated financial statements include the accounts of SmartFinancial and the Banks. Substantially all intercompany transactions, profits and balances have been eliminated. Certain amounts in the prior consolidated financial statements have been reclassified to conform to the current period presentation. The reclassifications had no effect on net income, total assets or stockholders’ equity as previously reported. -During interim periods, SmartFinancial follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2014 as filed with the Securities and Exchange Commission. Since December 31, 2014, there have been no significant changes in any accounting principles or practices, or in the method of applying any such principles or practices. In May 2014, the FASB issued Accounting Standards Update 2014-09, "Revenue from Contracts with Customers." This update is a joint project with the International Accounting Standards Board initiated to clarify the principles for recognizing revenue and to develop a common revenue standard that is meant to remove inconsistencies and weaknesses in revenue requirements, provide a more robust framework for addressing revenue issues, improve comparability of revenue recognition practices, provide more useful information to users of financial statements and simplify the preparation of financial statements. The guidance in this update supersedes the revenue recognition requirements in ASC Topic 605, "Revenue Recognition" and most industry-specific guidance throughout the Industry Topics of Codification. This update is effective for annual and interim periods beginning after December 15, 2016. SmartFinancial does not believe this update will have a significant impact on the consolidated financial statements. Earnings per Common Share Three Months Ended September 30, 2015 2014 Net income (loss) available to common shareholders $ (106,909) $ 675,207 Weighted average common shares outstanding 3,936,638 3,111,815 Effect of dilutive stock options 307,215 194,545 Diluted shares 4,243,853 3,306,360 Basic earnings (loss) per common share $ (0.03) $ 0.22 Diluted earnings (loss) per common share $ (0.03) $ 0.20 Nine Months Ended September 30, 2015 2014 Net income available to common shareholders $ 237,585 $ 1,386,178 Weighted average common shares outstanding 3,391,274 3,111,055 Effect of dilutive stock options 307,548 194,545 Diluted shares 3,698,822 3,305,600 Basic earnings per common share $ 0.07 $ 0.45 Diluted earnings per common share $ 0.06 $ 0.42 For the three and nine months ended September 30, 2015 and 2014, the effects of outstanding antidilutive stock options are excluded from the computation of diluted earnings per common share because the exercise price of such options is higher than the market price. There are 22,309

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Sep. 30, 2015
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 2. Stock Based Compensation The Company has one equity incentive plan administered by the Board of Directors, and four plans or programs, pursuant to which the Company has outstanding prior grants. These plans are described below: Legacy Cornerstone Bancshares, Inc. 2002 Long Term Incentive Plan – The plan provided Cornerstone Bancshares, Inc. officers and employees incentive stock options or non-qualified stock options to purchase shares of common stock. The exercise price for incentive stock options was not less than 100 percent of the fair market value of the common stock on the date of the grant. The exercise price of the non-qualified stock options was equal to or more or less than the fair market value of the common stock on the date of the grant. Legacy Cornerstone Non-Qualified Plan Options — During 2013 and 2014, Cornerstone issued non-qualified options to employees and directors. The options were originally documented in 2013 as being issued out of the Cornerstone Bancshares, Inc. 2002 Long Term Incentive Plan but that plan expired in 2012. The non-qualified options are governed by the grant document issued to the holders which incorporate the terms of the plan by reference. Legacy SmartBank Stock Option Plan 500,000 Legacy SmartFinancial, Inc. 2010 Incentive Plan 500,000 2015 Stock Incentive Plan – This plan provides for incentive stock options, nonqualified stock options, and restricted stock. The maximum number of shares of common stock that can be sold or optioned under the plan is 2,000,000 incentive stock option granted to a participant who, at the time the option is granted, owns stock representing more than ten percent of the voting power of all classes of stock of the Company or any parent or subsidiary thereof, the term of the option shall be five years from the date of grant or such shorter term as may be provided in the award agreement The per share exercise price for the shares to be issued upon exercise of an option shall be such price as is determined by the plan administrator, subject to the following: In the case of an incentive stock option: (1) granted to an employee who, at the time of grant of such option, owns stock representing more than ten percent of the voting power of all classes of stock of the company or any parent or subsidiary thereof, the exercise price shall be no less than one hundred and ten percent of the fair market value per share on the date of grant; or (2) granted to any other employee, the per share exercise price shall be no less than one hundred percent of the fair market value per share on the date of grant. In the case of a nonstatutory stock option, the per share exercise price shall be no less than one hundred percent of the fair market value per share on the date of grant, unless otherwise determined by the Administrator. The incentive stock options vest 30 60 100 50 100 Weighted Average Exercisable Number Price Outstanding at December 31, 2014 483,629 $ 10.20 Granted 52,689 15.05 Exercised (13,542) 9.89 Forfeited (2,139) 11.94 Share conversion 23,468 9.71 Retained by Cornerstone shareholders in merger 285,209 11.22 Outstanding at September 30, 2015 829,314 $ 10.57 Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Number Remaining Average Number Average Outstanding Contractual Exercise Exercisable Exercise Exercise Prices at 9/30/2015 Life Price at 9/30/2015 Price $ 4.08 1,250 6.1 years $ 4.08 1,250 $ 4.08 4.40 1,250 5.9 years 4.40 1,250 4.40 6.20 750 5.5 years 4.40 750 6.20 6.60 64,800 6.5 years 6.60 64,800 6.60 6.80 40,500 5.4 years 6.80 40,500 6.80 9.48 58,350 7.5 years 9.48 58,350 9.48 9.52 407,400 1.7 years 9.52 407,400 9.52 9.60 71,250 8.4 years 9.60 71,250 9.60 10.00 1,250 7.8 years 10.00 1,250 10.00 10.48 79,220 4.7 years 10.48 79,220 10.48 11.67 5,250 5.3 years 11.67 4,200 11.67 14.29 1,050 2.8 years 14.29 1,050 14.29 14.40 22,005 3.4 years 14.40 22,005 14.40 15.05 52,689 10.0 years 15.05 - 15.05 31.96 14,454 2.4 years 31.96 14,454 31.96 53.00 4,200 0.4 years 53.00 4,200 53.00 60.80 688 1.6 years 60.80 688 60.80 61.00 2,958 1.4 years 61.00 2,958 61.00 Outstanding, end of year 829,314 2.4 years 10.57 775,575 10.27 The Company recognized stock-based compensation expense of $ 111,184 10,270 96,907 95,370 The intrinsic value of options exercised during the period ended September 30, 2015 was $ 78,968 4,281,557 4,278,005 133,900 Information related to non-vested options for the period ended September 30, 2015, is as follows: Weighted Average Grant-Date Number Fair Value Nonvested at December 31, 2014 7,358 $ 2.16 Granted 52,689 12.31 Vested (6,439) 2.05 Forfeited/expired (237) 2.02 Share conversion 368 2.17 Nonvested at September 30, 2015 53,739 $ 12.12 As of September 30, 2015, there was approximately $ 647,000 4.0 The weighted average grant date fair value of all stock options granted during the nine months ended September 30, 2015 was $12.31. Dividend yield 0.0 % Expected life 10 Years Expected volatility 81.7 % Risk-free interest rate 1.54 % There were no stock options granted during the nine months period ended September 30, 2014.

Securities

Securities	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. Securities September 30, 2015 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 20,746,894 $ 96,846 $ (20,459) $ 20,823,281 Municipal securities 6,809,103 26,609 (27,146) 6,808,566 Mortgage-backed securities: GSA residential 114,711,249 568,114 (365,108) 114,914,255 Government National Mortgage Association guaranteed 9,686,008 18,068 (100,511) 9,603,565 $ 151,953,254 $ 709,637 $ (513,224) $ 152,149,667 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 21,267,024 $ 44,860 $ (205,236) $ 21,106,648 Municipal securities 2,011,818 19,404 - 2,031,222 Mortgage-backed securities: GSE residential 70,070,019 370,266 (587,361) 69,852,924 Government National Mortgage Association guaranteed 6,018,969 24,150 (157,415) 5,885,704 $ 99,367,830 $ 458,680 $ (950,012) $ 98,876,498 At September 30, 2015, securities with a fair value totaling approximately $ 124.5 For the nine months ended September 30, 2015 and 2014, there were available-for-sale securities sold with proceeds totaling $ 10,968,362 9,003,601 52,255 91,925 96,099 The amortized cost and estimated market value of securities at September 30, 2015, by contractual maturity, are shown below. Amortized Fair Cost Value Due in one year or less $ 947,830 $ 950,755 Due from one year to five years 12,901,481 12,996,387 Due from five years to ten years 8,392,679 8,384,601 Due after ten years 5,314,007 5,300,104 27,555,997 27,631,847 Mortgage-backed securities 124,397,257 124,517,820 $ 151,953,254 $ 152,149,667 As of September 30, 2015 Less than 12 Months 12 Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government- sponsored enterprises (GSEs) $ 4,970,320 $ (20,459) $ - $ - $ 4,970,320 $ (20,459) Municipal securities 1,920,099 (21,026) 548,490 (6,120) 2,468,589 (27,146) Mortgage-backed securities: GSE residential 12,288,011 (13,116) 32,289,709 (351,992) 44,577,720 (365,108) Government National Mortgage Association guaranteed 2,290,952 (6,162) 2,884,408 (94,349) 5,175,360 (100,511) $ 21,469,382 $ (60,763) $ 35,722,607 $ (452,461) $ 57,191,989 $ (513,224) As of December 31, 2014 Less than 12 Months 12 Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government- sponsored enterprises (GSEs) $ 3,305,318 $ (10,548) $ 9,794,890 $ (194,688) $ 13,100,208 $ (205,236) Mortgage-backed securities: GSE residential - - 31,236,202 (587,361) 31,236,202 (587,361) Government National Mortgage Association guaranteed - - 5,490,221 (157,415) 5,490,221 (157,415) $ 3,305,318 $ (10,548) $ 46,521,313 $ (939,464) $ 49,826,631 $ (950,012) Upon acquisition of a security, the Banks determine the appropriate impairment model that is applicable. If the security is a beneficial interest in securitized financial assets, the Banks use the beneficial interests in securitized financial assets impairment model. If the security is not a beneficial interest in securitized financial assets, the Banks use the debt and equity securities impairment model. The Bank s conduct periodic reviews to evaluate each security to determine whether an other-than-temporary impairment has occurred. The Banks do not have any securities that have been classified as other-than-temporarily-impaired at September 30, 2015 or December 31, 2014. At September 30, 2015, the categories of temporarily impaired securities, and management’s evaluation of those securities, are as follows: U.S. Government-sponsored enterprises: Municipal securities Mortgage-backed securities: At September 30, 2015, thirty-one investments in residential mortgage-backed securities had unrealized losses. This impairment is believed to be caused by the current interest rate environment. The contractual cash flows of those investments are guaranteed by an agency of the U.S. Government. Because the decline in market value is attributable to the current interest rate environment and not credit quality, and because the Banks do not intend to sell the investments and it is not more likely than not that the Banks will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Banks do not deem those investments to be other-than-temporarily impaired at September 30, 2015.

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. Loans and Allowance for Loan Losses September 30, 2015 December 31, 2014 All Other PCI All Other PCI Loans Loans Total Loans Loans Total Commercial real estate $ 21,667 $ 343,940 $ 365,607 $ 3,102 $ 190,349 $ 193,451 Consumer real estate 13,408 148,682 162,090 4,380 77,034 81,414 Construction and land development 2,728 94,322 97,050 36 52,469 52,505 Commercial and industrial 4,084 77,023 81,107 3 33,716 33,719 Consumer and other - 4,585 4,585 - 2,314 2,314 Total loans 41,887 668,552 710,439 7,521 355,882 363,403 Less: Allowance for loan losses - (3,828) (3,828) - (3,880) (3,880) Loans, net $ 41,887 $ 664,724 $ 706,611 $ 7,521 $ 352,002 $ 359,523 The following describe risk characteristics relevant to each of the portfolio segments: Commercial Real Estate: Consumer Real Estate: Construction and Land Development: Commercial and Industrial: Consumer and Other: Credit Risk Management: The Company employs a credit risk management process with defined policies, accountability and routine reporting to manage credit risk in the loan portfolio segments. Credit risk management is guided by credit policies that provide for a consistent and prudent approach to underwriting and approvals of credits. Within the Credit Policy, procedures exist that elevate the approval requirements as credits become larger and more complex. All loans are individually underwritten, risk-rated, approved, and monitored. Responsibility and accountability for adherence to underwriting policies and accurate risk ratings lies in each portfolio segment. For the consumer real estate and consumer and other portfolio segments, the risk management process focuses on managing customers who become delinquent in their payments. For the other portfolio segments, the risk management process focuses on underwriting new business and, on an ongoing basis, monitoring the credit of the portfolios, including a third party review of the largest credits on an annual basis or more frequently as needed. To ensure problem credits are identified on a timely basis, several specific portfolio reviews occur periodically to assess the larger adversely rated credits for proper risk rating and accrual status. Credit quality and trends in the loan portfolio segments are measured and monitored regularly. Detailed reports, by product, collateral, accrual status, etc., are reviewed by the Senior Credit Officer and the Directors Loan Committee. The allowance for loan losses is a valuation reserve allowance established through provisions for loan losses charged against income. The allowance for loan losses, which is evaluated quarterly, is maintained at a level that management deems sufficient to absorb probable losses inherent in the loan portfolio. Loans deemed to be uncollectible are charged against the allowance for loan losses, while recoveries of previously charged-off amounts are credited to the allowance for loan losses. The allowance for loan losses is comprised of specific valuation allowances for loans evaluated individually for impairment, general allocations for pools of homogeneous loans with similar risk characteristics and trends, and an unallocated component that reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. The allowance for loan losses related to specific loans is based on management's estimate of potential losses on impaired loans as determined by ( 1) the present value of expected future cash flows; (2) the fair value of collateral if the loan is determined to be collateral dependent or (3) the loan's observable market price. The Company's homogeneous loan pools include commercial real estate loans, consumer real estate loans, construction and land development loans, commercial and industrial loans, and consumer and other loans. The general allocations to these loan pools are based on the historical loss rates for specific loan types and the internal risk grade, if applicable, adjusted for both internal and external qualitative risk factors. The qualitative factors considered by management include, among other factors, (1) changes in local and national economic conditions; (2) changes in asset quality; (3) changes in loan portfolio volume; (4) the composition and concentrations of credit; (5) the impact of competition on loan structuring and pricing; (6) the impact of interest rate changes on portfolio risk and (7) effectiveness of the Company's loan policies, procedures and internal controls. The total allowance established for each homogeneous loan pool represents the product of the historical loss ratio and the total dollar amount of the loans in the pool. SmartFinancial follows the loan impairment accounting guidance in ASC Topic 310. A loan is considered impaired when, based on current information and events, it is probable that SmartFinancial will be unable to collect all amounts due from the borrower in accordance with the contractual terms of the loan. Impaired loans include nonperforming loans and loans modified in troubled debt restructurings where concessions have been granted to borrowers experiencing financial difficulties. These concessions could include a reduction in interest rates, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collections. September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 341,966 $ 145,030 $ 93,284 $ 76,554 $ 4,585 $ 661,419 Impaired loans 1,974 3,652 1,038 469 - 7,133 343,940 148,682 94,322 77,023 4,585 668,552 PCI loans 21,667 13,408 2,728 4,084 - 41,887 Total $ 365,607 $ 162,090 $ 97,050 $ 81,107 $ 4,585 $ 710,439 December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 188,169 $ 71,634 $ 50,301 $ 33,178 $ 2,314 $ 345,596 Impaired loans 2,180 5,400 2,168 538 - 10,286 190,349 77,034 52,469 33,716 2,314 355,882 PCI loans 3,102 4,380 36 3 - 7,521 Total loans $ 193,451 $ 81,414 $ 52,505 $ 33,719 $ 2,314 $ 363,403 The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of September 30, 2015 and December 31, 2014 (amounts in thousands): September 30, 2015 Commercial Consumer Construction Commercial Consumer Unallocated Total Performing loans $ 94 $ 271 $ 104 $ 75 $ - $ 3,026 $ 3,570 Impaired loans - - - 258 - - 258 Total $ 94 $ 271 $ 104 $ 333 $ - $ 3,026 $ 3,828 December 31, 2014 Construction Commercial Consumer Commercial Consumer and Land And and Real Estate Real Estate Development Industrial Other Unallocated Total Performing loans $ 182 $ 250 $ 209 $ 83 $ 7 $ 2,915 $ 3,646 Impaired loans - 3 60 171 - - 234 Total $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880 There was no allowance for PCI loans at September 30, 2015 or December 31, 2014. September 30, 2015 Commercial Consumer Construction Commercial Consumer Real Estate Estate Development Industrial and Other Unallocated Total Beginning balance $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880 Loans charged off (139) - (122) - (215) - (476) Recoveries of loans charged off 1 6 25 22 14 - 68 Provision charged to operating expense 50 12 (68) 57 194 111 356 Ending balance $ 94 $ 271 $ 104 $ 333 $ - $ 3,026 $ 3,828 December 31, 2014 Consumer Construction Commercial Commercial Real and Land and Consumer Unallocated Total Beginning balance $ 319 $ 380 $ 430 $ 224 $ 236 $ 2,547 $ 4,136 Loans charged off - (623) (7) (118) (65) - (813) Recoveries of charge-offs 2 - - - 123 - 125 Provision charged to - operating expense (139) 496 (154) 148 (287) 368 432 Ending balance $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880 The following is an analysis of the impaired loan portfolio detailing the related allowance recorded as of September 30, 2015 and December 31, 2014 (amounts in thousands): For the nine month At September 30, 2015 September 30, 2015 Unpaid Average Interest Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized Impaired loans without a valuation allowance: Non PCI Loans: Commercial real estate $ 1,974 $ 1,974 $ - $ 1,955 $ 89 Consumer real estate 3,652 4,352 - 4,381 73 Construction and land development 1,038 1,038 - 1,058 39 Commercial and industrial 51 51 - 466 3 Consumer and other - - - - 6,715 7,415 7,860 204 PCI loans: None in 2015 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate - - - 147 - Construction and land development - - - 694 - Commercial and industrial 418 418 258 478 - Consumer and other - - - - - 418 418 258 1,319 - PCI loans: None in 2015 Total impaired loans $ 7,133 $ 7,833 $ 258 $ 9,179 $ - For the year ended At December 31, 2014 December 31, 2014 Unpaid Average Interest Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized Impaired loans without a valuation allowance: Non PCI Loans: Commercial real estate $ 2,180 $ 2,180 $ - $ 2,247 $ 193 Consumer real estate 5,155 5,692 - 5.289 362 Construction and land development 1,086 1,090 - 1,257 54 Commercial and industrial - - - - - Consumer and other - - - - - 8,421 8,962 - 8,793 609 PCI loans: None in 2014 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate 245 245 3 294 12 Construction and land development 1,082 1,082 60 1,101 82 Commercial and industrial 538 538 171 539 59 Consumer and other - - - - - 1,865 1,865 234 1,934 153 PCI loans: None in 2014 Total impaired loans $ 10,286 $ 10,827 $ 234 $ 10,727 $ 762 A description of the general characteristics of the risk grades used by the Company is as follows: Pass: Special Mention: Substandard: Doubtful: Uncollectible: Non PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 342,411 $ 144,942 $ 92,289 $ 75,815 $ 4,557 $ 660,014 Watch - 424 1,184 - 28 1,636 Special mention 533 - - 246 - 779 Substandard 996 3,316 849 962 - 6,123 Doubtful - - - - - - Total $ 343,940 $ 148,682 $ 94,322 $ 77,023 $ 4,585 $ 668,552 PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 17,883 $ 12,193 $ 1,893 $ 2,864 $ - $ 34,833 Watch - 267 - - - 267 Special mention 2,126 - 621 547 - 3,294 Substandard 1,658 948 214 673 - 3,493 Doubtful - - - - - Total $ 21,667 $ 13,408 $ 2,728 $ 4,084 $ - $ 41,887 Total loans $ 365,607 $ 162,090 $ 97,050 $ 81,107 $ 4,585 $ 710,439 Non PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 188,113 $ 71,199 $ 44,484 $ 33,178 $ 2,314 $ 339,288 Watch 56 226 6,273 - - 6,555 Special mention - - - - - - Substandard 2,180 5,609 1,712 538 - 10,039 Doubtful - - - - - Total $ 190,349 $ 77,034 $ 52,469 $ 33,716 $ 2,314 $ 355,882 PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 2,358 $ 3,968 $ - $ - $ - $ 6,326 Watch - 309 36 3 - 348 Special mention - - - - - - Substandard 744 103 - - - 847 Doubtful - - - - - Total $ 3,102 $ 4,380 $ 36 $ 3 $ - $ 7,521 Total loans $ 193,451 $ 81,414 $ 52,505 $ 33,719 $ 2,314 $ 363,403 A loan is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan agreement. Generally, management places a loan on nonaccrual when there is a clear indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due. The following tables present the aging of the recorded investment in loans and leases as of September 30, 2015 and December 31, 2014 (amounts in thousands): September 30, 2015 30-89 Days Past Due 90 Past Due and Days or More Total Current Total Accruing and Accruing Nonaccrual Past Due PCI Loans Loans Loans Commercial real estate $ - $ 262 $ - $ 262 $ 21,667 $ 343,678 $ 365,607 Consumer real estate 305 137 1,297 1,739 13,408 146,943 162,090 Construction and land development - - - - 2,728 94,322 97,050 Commercial and industrial 45 12 418 475 4,084 76,548 81,107 Consumer and other 12 - - 12 - 4,573 4,585 Total $ 362 $ 411 $ 1,715 $ 2,488 $ 41,887 $ 666,064 $ 710,439 December 31, 2014 30-89 Days Past Due 90 Past Due and Days or More Total PCI Current Total Accruing and Accruing Nonaccrual Past Due Loans Loans Loans Commercial real estate $ - $ - $ 1,757 $ 1,757 $ 3,102 $ 188,592 $ 193,451 Consumer real estate - - 2,249 2,249 4,380 74,785 81,414 Construction and land development - - 643 643 36 51,826 52,505 Commercial and industrial - - 418 418 3 33,298 33,719 Consumer and other 12 - - 12 - 2,302 2,314 Total $ 12 $ - $ 5,067 $ 5,079 $ 7,521 $ 350,803 $ 363,403 Impaired loans also include loans that the Company has elected to formally restructure when, due to the weakening credit status of a borrower, the restructuring may facilitate a repayment plan that seeks to minimize the potential losses that the Banks may have to otherwise incur. At September 30, 2015 and December 31, 2014, the Company has loans of approximately $ 5,015,000 5,563,000 There were no troubled debt restructurings during the nine month period ended September 30,2015. Pre-Modification Post-Modification Outstanding Outstanding September 30, 2014 Number of Contracts Investment Investment Commercial real estate 1 $ 1,818 $ 1,818 Consumer real estate 1 1,469 1,469 Commercial and industrial 1 53 53 There were no loans that were modified as troubled debt restructurings during the past twelve months and for which there was a subsequent payment default. Commercial real estate $ 24,494 Consumer real estate 17,721 Construction and land development 3,660 Commercial and industrial 4,905 Consumer and other 1 Total loans $ 50,781 Less remaining purchase discount (8,894) 41,887 Less: Allowance for loan losses - Carrying amount, net of allowance $ 41,887 Three Months Nine Months Accretable yield, beginning of period $ 7,179 $ 7,983 Additions 4,282 4,282 Accretion income (162) (886) Reclassification from nonaccretable 55 110 Other changes, net (521) (656) Accretable yield $ 10,833 $ 10,833 The Company did not increase the allowance for loan losses on purchase credit impaired loans during the three or nine month periods ended September 30, 2015. Contractual principal and interest at acquisition $ 45,678 Nonaccretable difference (4,072) Expected Cash flows at acquisition 41,606 Accretable yield (4,282) Basis in PCI loans at acquisition - estimated fair value $ 37,324

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 5. Commitments and Contingent Liabilities Off Balance Sheet Arrangements Standby letters of credit are generally issued on behalf of an applicant (our client) to a specifically named beneficiary and are the result of a particular business arrangement that exists between the applicant and the beneficiary. Standby letters of credit have fixed expiration dates and are usually for terms of two years or less unless terminated beforehand due to criteria specified in the standby letter of credit. A typical arrangement involves the applicant routinely being indebted to the beneficiary for such items as inventory purchases, insurance, utilities, lease guarantees or other third party commercial transactions. The standby letter of credit would permit the beneficiary to obtain payment from the Banks under certain prescribed circumstances. Subsequently, the Banks would seek reimbursement from the applicant pursuant to the terms of the standby letter of credit. The Banks follow the same credit policies and underwriting practices when making these commitments as it does for on-balance sheet instruments. Each client’s creditworthiness is evaluated on a case-by-case basis, and the amount of collateral obtained, if any, is based on management’s credit evaluation of the customer. Collateral held varies but may include cash, real estate and improvements, marketable securities, accounts receivable, inventory, equipment and personal property. The contractual amounts of these commitments are not reflected in the consolidated financial statements and would only be reflected if drawn upon. Since many of the commitments are expected to expire without being drawn upon, the contractual amounts do not necessarily represent future cash requirements. However, should the commitments be drawn upon and should customers default on their resulting obligation to the Banks the maximum exposure to credit loss, without consideration of collateral, is represented by the contractual amount of those instruments. A summary of the Banks’ total contractual amount for all off-balance sheet commitments at September 30, 2015 is as follows: Commitments to extend credit Standby letters of credit $2.9 million Various legal claims also arise from time to time in the normal course of business. In the opinion of management, the resolution of claims outstanding at September 30, 2015 will not have a material effect on SmartFinancial’s consolidated financial statements.

Fair Value Disclosures

Fair Value Disclosures	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 6. Fair Value Disclosures Fair Value Measurements: SmartFinancial uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. ASC Topic 820 also establishes a three-tier fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value, as follows: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities that SmartFinancial has the ability to access. Level 2 - Significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active and other inputs that are observable or can be corroborated by observable market data. Level 3 - Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methods and assumptions were used by SmartFinancial in estimating fair value disclosures for financial instruments. Cash and cash equivalents: The carrying amounts of cash and cash equivalents approximate fair values based on the short-term nature of the assets. Cash and cash equivalents are classified as Level 1 of the fair value hierarchy. Securities: Fair values are estimated using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes, and credit spreads. Securities classified as available-for-sale are reported at fair value utilizing Level 2 inputs. The carrying value of restricted investments approximates fair value based on the redemption provisions of the restrictive entities. Restricted investments are classified as Level 3 of the fair value hierarchy. Loans: For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair values for fixed-rate loans are estimated using discounted cash flow analysis, using market interest rates for comparable loans. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan agreement are considered impaired. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC Topic 310, “Accounting by Creditors for Impairment of a Loan.” Deposits: The fair value of deposits with no stated maturity, such as noninterest-bearing and interest-bearing demand deposits, savings deposits, and money market accounts, is equal to the amount payable on demand at the reporting date. The carrying amounts of variable-rate, fixed-term certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies market interest rates on comparable instruments to a schedule of aggregated expected monthly maturities on time deposits. Generally, Level 3 inputs are utilized in this estimate. Federal funds purchased and securities sold under agreements to repurchase: The carrying amount of these liabilities approximates their estimated fair value. These liabilities are included in Level 3 of the fair value hierarchy. Federal Home Loan Bank advances and other borrowings: The fair value of these fixed rate advances is estimated based on discounted contractual cash flows using current incremental borrowing rates for similar type borrowing arrangements. These liabilities are included in Level 3 of the fair value hierarchy. Accrued interest: The carrying amounts of accrued interest approximate fair value. Accrued interest is included in Level 3 of the fair value hierarchy. Commitments to extend credit, letters of credit and lines of credit: The fair value of commitments is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. For fixed-rate loan commitments, fair value also considers the difference between current levels of interest rates and the committed rates. Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable September 30, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 20,823,281 $ - $ 20,823,281 $ - Mortgage-backed securities: GSE residential 114,914,255 - 114,914,255 - Government National Mortgage 9,603,565 - 9,603,565 - Municipal securities 6,808,566 - 6,808,566 - Total securities available-for-sale $ 152,149,667 $ - $ 152,149,667 $ - Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2014 (Level 1) (Level 2) (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 21,106,648 $ - $ 21,106,648 $ - Mortgage-backed securities: GSE residential 69,852,924 - 69,852,924 - Government National Mortgage 5,885,704 - 5,885,704 - Municipal securities 2,031,222 - 2,031,222 - Total securities available-for-sale $ 98,876,498 $ - $ 98,876,498 $ - SmartFinancial has no assets or liabilities whose fair values are measured on a recurring basis using Level 3 inputs. Additionally, there were no transfers between Level 1 and Level 2 in the fair value hierarchy. Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable September 30, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Impaired loans $ 160,000 $ - $ - $ 160,000 Foreclosed assets 9,646,549 - - 9,646,549 Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2014 (Level 1) (Level 2) (Level 3) Impaired loans $ 1,631,000 $ - $ - $ 1,631,000 Foreclosed assets 4,982,913 - - 4,982,913 Loans considered impaired under ASC 310-10-35, “Receivables”, are loans for which, based on current information and events, it is probable that SmartFinancial will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement. Impaired loans can be measured based on the present value of expected payments using the loan’s original effective rate as the discount rate, the loan’s observable market price, or the fair value of the collateral less selling costs if the loan is collateral dependent. The fair value of impaired loans were primarily measured based on the value of the collateral securing these loans. Impaired loans are classified within Level 3 of the fair value hierarchy. Collateral may be real estate and/or business assets including equipment, inventory, and/or accounts receivable. The Company determines the value of the collateral based on independent appraisals performed by qualified licensed appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Appraised values are discounted for costs to sell and may be discounted further based on management’s historical knowledge, changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts by management are subjective and are typically significant unobservable inputs for determining fair value. Impaired loans are reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors discussed above. Foreclosed assets, consisting of properties obtained through foreclosure or in satisfaction of loans, are initially recorded at fair value less estimated costs to sell upon transfer of the loans to foreclosed assets. Subsequently, foreclosed assets are carried at the lower of carrying value or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are classified within Level 3 of the fair value hierarchy. The appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, a loss is recognized. For Level 3 assets measured at fair value on a non-recurring basis as of September 30, 2015, the significant unobservable inputs used in the fair value measurements are presented below. Balance as Valuation Significant Other Weighted Impaired loans $ 160,000 Appraisal Appraisal Discounts 6.0 % Foreclosed assets 9,646,549 Appraisal Appraisal Discounts 30.1 % September 30, 2015 December 31, 2014 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Assets: Cash and cash equivalents $ 89,936 $ 89,936 $ 46,739 $ 46,739 Securities available for sale 152,150 152,150 98,876 98,876 Restricted investments 4,451 4,451 2,090 2,090 Loans, net 706,611 706,084 359,253 360,210 Accrued interest receivable 2,227 2,227 1,221 1,221 Liabilities: Noninterest-bearing demand deposits 123,551 123,551 53,640 53,640 Interest-bearing demand deposits 313,523 313,523 179,836 179,836 Savings deposits 61,967 61,967 42,369 42,369 Time deposits 347,951 349,922 178,963 179,876 Federal funds purchased and securities sold under agreements to repurchase 18,442 18,442 21,758 21,758 Federal Home Loan Bank advances and other borrowings 39,278 39,278 - - Accrued interest payable 299 299 130 130 Unrecognized financial instruments (net of contract amount): Commitments to extend credit - - - - Letters of credit - - - - Lines of credit - - - -

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 7. Business Combination On June 18, 2015, the shareholders of the Company approved a merger with Cornerstone Bancshares, Inc. (Cornerstone) ticker symbol CSBQ, the one bank holding company of Cornerstone Community Bank, which became effective August 31, 2015. The Company’s shareholders received 1.05 56 While Cornerstone was the acquiring entity for legal purposes, the merger is being accounted for as a reverse merger using the acquisition method of accounting, in accordance with the provisions of FASB ASC 805-10 Business Combinations. Under this guidance, for accounting purposes, the Company is considered the acquirer in the merger, and as a result the historical financial statements of the combined entity will be the historical financial statements of the Company. The merger was effected by the issuance of shares of Cornerstone stock to shareholders of the Company. The assets and liabilities of Cornerstone as of the effective date of the merger were recorded at their respective estimated fair values and combined with those of the Company. The excess of the purchase price over the net estimated fair values of the acquired assets and liabilities was allocated to identifiable intangible assets with the remaining excess allocated to goodwill. In periods following the merger, the financial statements of the combined entity will include the results attributable to Cornerstone Community Bank beginning on the date the merger was completed. Calculation of Purchase Price Shares of CSBQ common stock outstanding as of August 31, 2015 6,643,341 Market price of CSBQ common stock on August 31, 2015 $ 3.85 Estimated fair value of CSBQ common stock (in thousands) 25,577 Estimated fair value of CSBQ stock options (in thousands) 2,858 Total consideration (in thousands) $ 28,435 Allocation of Purchase Price (in thousands) Total Consideration above $ 28,435 Fair value of assets acquired and liabilities assumed: Cash and cash equivalents 33,502 Investment securities available for sale 74,254 Loans 314,827 Premises and equipment 9,019 Bank owned life insurance 1,278 Core deposit intangible 2,750 Other real estate owned 5,672 Prepaid and other assets 4,301 Deposits (349,462) Securities sold under agreements to repurchase (17,622) FHLB advances and other borrowings (42,307) Payables and other liabilities (11,943) Total fair value of net assets acquired 24,269 Goodwill $ 4,166 Nine Months Ended September 30, September 30, Net interest income (in thousands) $ 25,478 $ 25,967 Net income available to common shareholders (in thousands) 750 2,962 Earnings per share - basic .22 .87 Earnings per share - diluted .19 .75 Supplemental pro forma earnings in the above table for the nine months ended 2015 and 2014 include $ 1,027 0

Presentation of Financial Inf16

Presentation of Financial Information (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Nature Of Business, Policy [Policy Text Block]	Nature of Business
Interim Financial Information Policy [Policy Text Block]	Interim Financial Information (Unaudited)
Use of Estimates, Policy [Policy Text Block]	Use of Estimates -The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term include the determination of the allowance for loan losses, foreclosed assets and deferred tax assets.
Consolidation, Policy [Policy Text Block]	Consolidation -The accompanying consolidated financial statements include the accounts of SmartFinancial and the Banks. Substantially all intercompany transactions, profits and balances have been eliminated.
Reclassification, Policy [Policy Text Block]	Reclassification- Certain amounts in the prior consolidated financial statements have been reclassified to conform to the current period presentation. The reclassifications had no effect on net income, total assets or stockholders’ equity as previously reported.
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Policies -During interim periods, SmartFinancial follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2014 as filed with the Securities and Exchange Commission. Since December 31, 2014, there have been no significant changes in any accounting principles or practices, or in the method of applying any such principles or practices. In May 2014, the FASB issued Accounting Standards Update 2014-09, "Revenue from Contracts with Customers." This update is a joint project with the International Accounting Standards Board initiated to clarify the principles for recognizing revenue and to develop a common revenue standard that is meant to remove inconsistencies and weaknesses in revenue requirements, provide a more robust framework for addressing revenue issues, improve comparability of revenue recognition practices, provide more useful information to users of financial statements and simplify the preparation of financial statements. The guidance in this update supersedes the revenue recognition requirements in ASC Topic 605, "Revenue Recognition" and most industry-specific guidance throughout the Industry Topics of Codification. This update is effective for annual and interim periods beginning after December 15, 2016. SmartFinancial does not believe this update will have a significant impact on the consolidated financial statements.
Earnings Per Share, Policy [Policy Text Block]	Earnings per Common Share Three Months Ended September 30, 2015 2014 Net income (loss) available to common shareholders $ (106,909) $ 675,207 Weighted average common shares outstanding 3,936,638 3,111,815 Effect of dilutive stock options 307,215 194,545 Diluted shares 4,243,853 3,306,360 Basic earnings (loss) per common share $ (0.03) $ 0.22 Diluted earnings (loss) per common share $ (0.03) $ 0.20 Nine Months Ended September 30, 2015 2014 Net income available to common shareholders $ 237,585 $ 1,386,178 Weighted average common shares outstanding 3,391,274 3,111,055 Effect of dilutive stock options 307,548 194,545 Diluted shares 3,698,822 3,305,600 Basic earnings per common share $ 0.07 $ 0.45 Diluted earnings per common share $ 0.06 $ 0.42 For the three and nine months ended September 30, 2015 and 2014, the effects of outstanding antidilutive stock options are excluded from the computation of diluted earnings per common share because the exercise price of such options is higher than the market price. There are 22,309

Presentation of Financial Inf17

Presentation of Financial Information (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following is a summary of the basic and diluted earnings per share for the three and nine month periods ended September 30, 2015 and September 30, 2014. Three Months Ended September 30, 2015 2014 Net income (loss) available to common shareholders $ (106,909) $ 675,207 Weighted average common shares outstanding 3,936,638 3,111,815 Effect of dilutive stock options 307,215 194,545 Diluted shares 4,243,853 3,306,360 Basic earnings (loss) per common share $ (0.03) $ 0.22 Diluted earnings (loss) per common share $ (0.03) $ 0.20 Nine Months Ended September 30, 2015 2014 Net income available to common shareholders $ 237,585 $ 1,386,178 Weighted average common shares outstanding 3,391,274 3,111,055 Effect of dilutive stock options 307,548 194,545 Diluted shares 3,698,822 3,305,600 Basic earnings per common share $ 0.07 $ 0.45 Diluted earnings per common share $ 0.06 $ 0.42

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	The weighted average grant date fair value of all stock options granted during the nine months ended September 30, 2015 was $12.31. Dividend yield 0.0 % Expected life 10 Years Expected volatility 81.7 % Risk-free interest rate 1.54 %
Officer and Employee Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	A summary of the status of these stock option plans is presented in the following table: Weighted Average Exercisable Number Price Outstanding at December 31, 2014 483,629 $ 10.20 Granted 52,689 15.05 Exercised (13,542) 9.89 Forfeited (2,139) 11.94 Share conversion 23,468 9.71 Retained by Cornerstone shareholders in merger 285,209 11.22 Outstanding at September 30, 2015 829,314 $ 10.57
Board Of Directors Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Activity [Table Text Block]	Information pertaining to options outstanding at September 30, 2015, is as follows: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Number Remaining Average Number Average Outstanding Contractual Exercise Exercisable Exercise Exercise Prices at 9/30/2015 Life Price at 9/30/2015 Price $ 4.08 1,250 6.1 years $ 4.08 1,250 $ 4.08 4.40 1,250 5.9 years 4.40 1,250 4.40 6.20 750 5.5 years 4.40 750 6.20 6.60 64,800 6.5 years 6.60 64,800 6.60 6.80 40,500 5.4 years 6.80 40,500 6.80 9.48 58,350 7.5 years 9.48 58,350 9.48 9.52 407,400 1.7 years 9.52 407,400 9.52 9.60 71,250 8.4 years 9.60 71,250 9.60 10.00 1,250 7.8 years 10.00 1,250 10.00 10.48 79,220 4.7 years 10.48 79,220 10.48 11.67 5,250 5.3 years 11.67 4,200 11.67 14.29 1,050 2.8 years 14.29 1,050 14.29 14.40 22,005 3.4 years 14.40 22,005 14.40 15.05 52,689 10.0 years 15.05 - 15.05 31.96 14,454 2.4 years 31.96 14,454 31.96 53.00 4,200 0.4 years 53.00 4,200 53.00 60.80 688 1.6 years 60.80 688 60.80 61.00 2,958 1.4 years 61.00 2,958 61.00 Outstanding, end of year 829,314 2.4 years 10.57 775,575 10.27 Information related to non-vested options for the period ended September 30, 2015, is as follows: Weighted Average Grant-Date Number Fair Value Nonvested at December 31, 2014 7,358 $ 2.16 Granted 52,689 12.31 Vested (6,439) 2.05 Forfeited/expired (237) 2.02 Share conversion 368 2.17 Nonvested at September 30, 2015 53,739 $ 12.12

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Schedule Of Available For Sale Securities and Held To Maturity Reconciliation [Table Text Block]	The amortized cost and fair value of securities available-for-sale at September 30, 2015 and December 31, 2014 are summarized as follows: September 30, 2015 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 20,746,894 $ 96,846 $ (20,459) $ 20,823,281 Municipal securities 6,809,103 26,609 (27,146) 6,808,566 Mortgage-backed securities: GSA residential 114,711,249 568,114 (365,108) 114,914,255 Government National Mortgage Association guaranteed 9,686,008 18,068 (100,511) 9,603,565 $ 151,953,254 $ 709,637 $ (513,224) $ 152,149,667 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 21,267,024 $ 44,860 $ (205,236) $ 21,106,648 Municipal securities 2,011,818 19,404 - 2,031,222 Mortgage-backed securities: GSE residential 70,070,019 370,266 (587,361) 69,852,924 Government National Mortgage Association guaranteed 6,018,969 24,150 (157,415) 5,885,704 $ 99,367,830 $ 458,680 $ (950,012) $ 98,876,498
Investments Classified by Contractual Maturity Date [Table Text Block]	Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair Cost Value Due in one year or less $ 947,830 $ 950,755 Due from one year to five years 12,901,481 12,996,387 Due from five years to ten years 8,392,679 8,384,601 Due after ten years 5,314,007 5,300,104 27,555,997 27,631,847 Mortgage-backed securities 124,397,257 124,517,820 $ 151,953,254 $ 152,149,667
Schedule of Unrealized Loss on Investments [Table Text Block]	The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position, as of September 30, 2015 and December 31, 2014: As of September 30, 2015 Less than 12 Months 12 Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government- sponsored enterprises (GSEs) $ 4,970,320 $ (20,459) $ - $ - $ 4,970,320 $ (20,459) Municipal securities 1,920,099 (21,026) 548,490 (6,120) 2,468,589 (27,146) Mortgage-backed securities: GSE residential 12,288,011 (13,116) 32,289,709 (351,992) 44,577,720 (365,108) Government National Mortgage Association guaranteed 2,290,952 (6,162) 2,884,408 (94,349) 5,175,360 (100,511) $ 21,469,382 $ (60,763) $ 35,722,607 $ (452,461) $ 57,191,989 $ (513,224) As of December 31, 2014 Less than 12 Months 12 Months or Greater Total Gross Gross Gross Fair Unrealized Fair Unrealized Fair Unrealized Value Losses Value Losses Value Losses U.S. Government- sponsored enterprises (GSEs) $ 3,305,318 $ (10,548) $ 9,794,890 $ (194,688) $ 13,100,208 $ (205,236) Mortgage-backed securities: GSE residential - - 31,236,202 (587,361) 31,236,202 (587,361) Government National Mortgage Association guaranteed - - 5,490,221 (157,415) 5,490,221 (157,415) $ 3,305,318 $ (10,548) $ 46,521,313 $ (939,464) $ 49,826,631 $ (950,012)

Loans and Allowance for Loan 20

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2015
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	At September 30, 2015 and December 31, 2014, loans are summarized as follows (in thousands): September 30, 2015 December 31, 2014 All Other PCI All Other PCI Loans Loans Total Loans Loans Total Commercial real estate $ 21,667 $ 343,940 $ 365,607 $ 3,102 $ 190,349 $ 193,451 Consumer real estate 13,408 148,682 162,090 4,380 77,034 81,414 Construction and land development 2,728 94,322 97,050 36 52,469 52,505 Commercial and industrial 4,084 77,023 81,107 3 33,716 33,719 Consumer and other - 4,585 4,585 - 2,314 2,314 Total loans 41,887 668,552 710,439 7,521 355,882 363,403 Less: Allowance for loan losses - (3,828) (3,828) - (3,880) (3,880) Loans, net $ 41,887 $ 664,724 $ 706,611 $ 7,521 $ 352,002 $ 359,523
Schedule Of Impaired and Performing Loans Receivable [Table Text Block]	The composition of loans by loan classification for impaired and performing loan status at September 30, 2015 and December 31, 2014, is summarized in the tables below (amounts in thousands): September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 341,966 $ 145,030 $ 93,284 $ 76,554 $ 4,585 $ 661,419 Impaired loans 1,974 3,652 1,038 469 - 7,133 343,940 148,682 94,322 77,023 4,585 668,552 PCI loans 21,667 13,408 2,728 4,084 - 41,887 Total $ 365,607 $ 162,090 $ 97,050 $ 81,107 $ 4,585 $ 710,439 December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 188,169 $ 71,634 $ 50,301 $ 33,178 $ 2,314 $ 345,596 Impaired loans 2,180 5,400 2,168 538 - 10,286 190,349 77,034 52,469 33,716 2,314 355,882 PCI loans 3,102 4,380 36 3 - 7,521 Total loans $ 193,451 $ 81,414 $ 52,505 $ 33,719 $ 2,314 $ 363,403
Schedule Of Allowance For Loan Losses For Impaired and Performing Loans Receivable [Table Text Block]	September 30, 2015 Commercial Consumer Construction Commercial Consumer Unallocated Total Performing loans $ 94 $ 271 $ 104 $ 75 $ - $ 3,026 $ 3,570 Impaired loans - - - 258 - - 258 Total $ 94 $ 271 $ 104 $ 333 $ - $ 3,026 $ 3,828 December 31, 2014 Construction Commercial Consumer Commercial Consumer and Land And and Real Estate Real Estate Development Industrial Other Unallocated Total Performing loans $ 182 $ 250 $ 209 $ 83 $ 7 $ 2,915 $ 3,646 Impaired loans - 3 60 171 - - 234 Total $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880
Schedule Of Financing Receivable Allowance For Credit Losses [Table Text Block]	The following tables detail the changes in the allowance for loan losses for the nine month period ending September 30, 2015 and year ending December 31, 2014, by loan classification (amounts in thousands): September 30, 2015 Commercial Consumer Construction Commercial Consumer Real Estate Estate Development Industrial and Other Unallocated Total Beginning balance $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880 Loans charged off (139) - (122) - (215) - (476) Recoveries of loans charged off 1 6 25 22 14 - 68 Provision charged to operating expense 50 12 (68) 57 194 111 356 Ending balance $ 94 $ 271 $ 104 $ 333 $ - $ 3,026 $ 3,828 December 31, 2014 Consumer Construction Commercial Commercial Real and Land and Consumer Unallocated Total Beginning balance $ 319 $ 380 $ 430 $ 224 $ 236 $ 2,547 $ 4,136 Loans charged off - (623) (7) (118) (65) - (813) Recoveries of charge-offs 2 - - - 123 - 125 Provision charged to - operating expense (139) 496 (154) 148 (287) 368 432 Ending balance $ 182 $ 253 $ 269 $ 254 $ 7 $ 2,915 $ 3,880
Financing Receivable Credit Quality Indicators [Table Text Block]	The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of September 30, 2015 and December 31, 2014 (amounts in thousands): Non PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 342,411 $ 144,942 $ 92,289 $ 75,815 $ 4,557 $ 660,014 Watch - 424 1,184 - 28 1,636 Special mention 533 - - 246 - 779 Substandard 996 3,316 849 962 - 6,123 Doubtful - - - - - - Total $ 343,940 $ 148,682 $ 94,322 $ 77,023 $ 4,585 $ 668,552 PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 17,883 $ 12,193 $ 1,893 $ 2,864 $ - $ 34,833 Watch - 267 - - - 267 Special mention 2,126 - 621 547 - 3,294 Substandard 1,658 948 214 673 - 3,493 Doubtful - - - - - Total $ 21,667 $ 13,408 $ 2,728 $ 4,084 $ - $ 41,887 Total loans $ 365,607 $ 162,090 $ 97,050 $ 81,107 $ 4,585 $ 710,439 Non PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 188,113 $ 71,199 $ 44,484 $ 33,178 $ 2,314 $ 339,288 Watch 56 226 6,273 - - 6,555 Special mention - - - - - - Substandard 2,180 5,609 1,712 538 - 10,039 Doubtful - - - - - Total $ 190,349 $ 77,034 $ 52,469 $ 33,716 $ 2,314 $ 355,882 PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 2,358 $ 3,968 $ - $ - $ - $ 6,326 Watch - 309 36 3 - 348 Special mention - - - - - - Substandard 744 103 - - - 847 Doubtful - - - - - Total $ 3,102 $ 4,380 $ 36 $ 3 $ - $ 7,521 Total loans $ 193,451 $ 81,414 $ 52,505 $ 33,719 $ 2,314 $ 363,403
Impaired Financing Receivables [Table Text Block]	The following is an analysis of the impaired loan portfolio detailing the related allowance recorded as of September 30, 2015 and December 31, 2014 (amounts in thousands): For the nine month At September 30, 2015 September 30, 2015 Unpaid Average Interest Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized Impaired loans without a valuation allowance: Non PCI Loans: Commercial real estate $ 1,974 $ 1,974 $ - $ 1,955 $ 89 Consumer real estate 3,652 4,352 - 4,381 73 Construction and land development 1,038 1,038 - 1,058 39 Commercial and industrial 51 51 - 466 3 Consumer and other - - - - 6,715 7,415 7,860 204 PCI loans: None in 2015 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate - - - 147 - Construction and land development - - - 694 - Commercial and industrial 418 418 258 478 - Consumer and other - - - - - 418 418 258 1,319 - PCI loans: None in 2015 Total impaired loans $ 7,133 $ 7,833 $ 258 $ 9,179 $ - For the year ended At December 31, 2014 December 31, 2014 Unpaid Average Interest Recorded Principal Related Recorded Income Investment Balance Allowance Investment Recognized Impaired loans without a valuation allowance: Non PCI Loans: Commercial real estate $ 2,180 $ 2,180 $ - $ 2,247 $ 193 Consumer real estate 5,155 5,692 - 5.289 362 Construction and land development 1,086 1,090 - 1,257 54 Commercial and industrial - - - - - Consumer and other - - - - - 8,421 8,962 - 8,793 609 PCI loans: None in 2014 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate 245 245 3 294 12 Construction and land development 1,082 1,082 60 1,101 82 Commercial and industrial 538 538 171 539 59 Consumer and other - - - - - 1,865 1,865 234 1,934 153 PCI loans: None in 2014 Total impaired loans $ 10,286 $ 10,827 $ 234 $ 10,727 $ 762
Schedule Of Risk Rating Of Loans And Finance Receivable [Table Text Block]	Non PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 342,411 $ 144,942 $ 92,289 $ 75,815 $ 4,557 $ 660,014 Watch - 424 1,184 - 28 1,636 Special mention 533 - - 246 - 779 Substandard 996 3,316 849 962 - 6,123 Doubtful - - - - - - Total $ 343,940 $ 148,682 $ 94,322 $ 77,023 $ 4,585 $ 668,552 PCI Loans September 30, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 17,883 $ 12,193 $ 1,893 $ 2,864 $ - $ 34,833 Watch - 267 - - - 267 Special mention 2,126 - 621 547 - 3,294 Substandard 1,658 948 214 673 - 3,493 Doubtful - - - - - Total $ 21,667 $ 13,408 $ 2,728 $ 4,084 $ - $ 41,887 Total loans $ 365,607 $ 162,090 $ 97,050 $ 81,107 $ 4,585 $ 710,439 Non PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 188,113 $ 71,199 $ 44,484 $ 33,178 $ 2,314 $ 339,288 Watch 56 226 6,273 - - 6,555 Special mention - - - - - - Substandard 2,180 5,609 1,712 538 - 10,039 Doubtful - - - - - Total $ 190,349 $ 77,034 $ 52,469 $ 33,716 $ 2,314 $ 355,882 PCI Loans December 31, 2014 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 2,358 $ 3,968 $ - $ - $ - $ 6,326 Watch - 309 36 3 - 348 Special mention - - - - - - Substandard 744 103 - - - 847 Doubtful - - - - - Total $ 3,102 $ 4,380 $ 36 $ 3 $ - $ 7,521 Total loans $ 193,451 $ 81,414 $ 52,505 $ 33,719 $ 2,314 $ 363,403
Past Due Financing Receivables [Table Text Block]	The following tables present the aging of the recorded investment in loans and leases as of September 30, 2015 and December 31, 2014 (amounts in thousands): September 30, 2015 30-89 Days Past Due 90 Past Due and Days or More Total Current Total Accruing and Accruing Nonaccrual Past Due PCI Loans Loans Loans Commercial real estate $ - $ 262 $ - $ 262 $ 21,667 $ 343,678 $ 365,607 Consumer real estate 305 137 1,297 1,739 13,408 146,943 162,090 Construction and land development - - - - 2,728 94,322 97,050 Commercial and industrial 45 12 418 475 4,084 76,548 81,107 Consumer and other 12 - - 12 - 4,573 4,585 Total $ 362 $ 411 $ 1,715 $ 2,488 $ 41,887 $ 666,064 $ 710,439 December 31, 2014 30-89 Days Past Due 90 Past Due and Days or More Total PCI Current Total Accruing and Accruing Nonaccrual Past Due Loans Loans Loans Commercial real estate $ - $ - $ 1,757 $ 1,757 $ 3,102 $ 188,592 $ 193,451 Consumer real estate - - 2,249 2,249 4,380 74,785 81,414 Construction and land development - - 643 643 36 51,826 52,505 Commercial and industrial - - 418 418 3 33,298 33,719 Consumer and other 12 - - 12 - 2,302 2,314 Total $ 12 $ - $ 5,067 $ 5,079 $ 7,521 $ 350,803 $ 363,403
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	The following table presents a summary of loans that were modified as troubled debt restructurings during the nine month period ended September 30, 2014 (amounts in thousands): Pre-Modification Post-Modification Outstanding Outstanding September 30, 2014 Number of Contracts Investment Investment Commercial real estate 1 $ 1,818 $ 1,818 Consumer real estate 1 1,469 1,469 Commercial and industrial 1 53 53
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Acquired During Period Carrying Amount Of Loans [Table Text Block]	The Company has acquired loans 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. The carrying amount of those loans is as follows: Commercial real estate $ 24,494 Consumer real estate 17,721 Construction and land development 3,660 Commercial and industrial 4,905 Consumer and other 1 Total loans $ 50,781 Less remaining purchase discount (8,894) 41,887 Less: Allowance for loan losses - Carrying amount, net of allowance $ 41,887
Schedule Of Certain Loans Acquired In Transfer Accounted For As Debt Securities Accretable Yield Movement [Table Text Block]	Activity related to the accretable portion of the purchase discount on loans acquired with deteriorated credit quality is as follows for the three and nine months period ended September 30, 2015: Three Months Nine Months Accretable yield, beginning of period $ 7,179 $ 7,983 Additions 4,282 4,282 Accretion income (162) (886) Reclassification from nonaccretable 55 110 Other changes, net (521) (656) Accretable yield $ 10,833 $ 10,833
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	Purchased credit impaired loans acquired during the nine month period ended September 30, 2015 for which it was probable at acquisition that all contractually required payments would not be collected are as follows: Contractual principal and interest at acquisition $ 45,678 Nonaccretable difference (4,072) Expected Cash flows at acquisition 41,606 Accretable yield (4,282) Basis in PCI loans at acquisition - estimated fair value $ 37,324

Commitments and Contingent Li21

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Other Commitments [Table Text Block]	A summary of the Banks’ total contractual amount for all off-balance sheet commitments at September 30, 2015 is as follows: Commitments to extend credit $116.0 million Standby letters of credit $2.0 million

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Assets and liabilities recorded at fair value on a recurring basis are as follows. Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable September 30, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 20,823,281 $ - $ 20,823,281 $ - Mortgage-backed securities: GSE residential 114,914,255 - 114,914,255 - Government National Mortgage 9,603,565 - 9,603,565 - Municipal securities 6,808,566 - 6,808,566 - Total securities available-for-sale $ 152,149,667 $ - $ 152,149,667 $ - Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2014 (Level 1) (Level 2) (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 21,106,648 $ - $ 21,106,648 $ - Mortgage-backed securities: GSE residential 69,852,924 - 69,852,924 - Government National Mortgage 5,885,704 - 5,885,704 - Municipal securities 2,031,222 - 2,031,222 - Total securities available-for-sale $ 98,876,498 $ - $ 98,876,498 $ -
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]	The tables below present information about assets and liabilities on the balance sheet at September 30, 2015 and December 31, 2014 which are measured at fair value on a nonrecurring basis. Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable September 30, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Impaired loans $ 160,000 $ - $ - $ 160,000 Foreclosed assets 9,646,549 - - 9,646,549 Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2014 (Level 1) (Level 2) (Level 3) Impaired loans $ 1,631,000 $ - $ - $ 1,631,000 Foreclosed assets 4,982,913 - - 4,982,913
Fair Value Assets Measured On Non Recurring Basis Unobservable Input Reconciliation [Table Text Block]	For Level 3 assets measured at fair value on a non-recurring basis as of September 30, 2015, the significant unobservable inputs used in the fair value measurements are presented below. Balance as Valuation Significant Other Weighted Impaired loans $ 160,000 Appraisal Appraisal Discounts 6.0 % Foreclosed assets 9,646,549 Appraisal Appraisal Discounts 30.1 %
Fair Value, by Balance Sheet Grouping [Table Text Block]	The carrying amount and estimated fair value of SmartFinancial’s financial instruments at September 30, 2015 and December 31, 2014 are as follows (in thousands): September 30, 2015 December 31, 2014 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Assets: Cash and cash equivalents $ 89,936 $ 89,936 $ 46,739 $ 46,739 Securities available for sale 152,150 152,150 98,876 98,876 Restricted investments 4,451 4,451 2,090 2,090 Loans, net 706,611 706,084 359,253 360,210 Accrued interest receivable 2,227 2,227 1,221 1,221 Liabilities: Noninterest-bearing demand deposits 123,551 123,551 53,640 53,640 Interest-bearing demand deposits 313,523 313,523 179,836 179,836 Savings deposits 61,967 61,967 42,369 42,369 Time deposits 347,951 349,922 178,963 179,876 Federal funds purchased and securities sold under agreements to repurchase 18,442 18,442 21,758 21,758 Federal Home Loan Bank advances and other borrowings 39,278 39,278 - - Accrued interest payable 299 299 130 130 Unrecognized financial instruments (net of contract amount): Commitments to extend credit - - - - Letters of credit - - - - Lines of credit - - - -

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following table details the preliminary estimated financial impact of the merger, including the calculation of the purchase price, the allocation of the purchase price to the fair values of net assets assumed, and goodwill recognized: Calculation of Purchase Price Shares of CSBQ common stock outstanding as of August 31, 2015 6,643,341 Market price of CSBQ common stock on August 31, 2015 $ 3.85 Estimated fair value of CSBQ common stock (in thousands) 25,577 Estimated fair value of CSBQ stock options (in thousands) 2,858 Total consideration (in thousands) $ 28,435 Allocation of Purchase Price (in thousands) Total Consideration above $ 28,435 Fair value of assets acquired and liabilities assumed: Cash and cash equivalents 33,502 Investment securities available for sale 74,254 Loans 314,827 Premises and equipment 9,019 Bank owned life insurance 1,278 Core deposit intangible 2,750 Other real estate owned 5,672 Prepaid and other assets 4,301 Deposits (349,462) Securities sold under agreements to repurchase (17,622) FHLB advances and other borrowings (42,307) Payables and other liabilities (11,943) Total fair value of net assets acquired 24,269 Goodwill $ 4,166
Business Acquisition, Pro Forma Information [Table Text Block]	Pro forma data for the nine months ended September 30, 2015 and 2014 in the table below presents information as if the merger occurred at the beginning of each period. Nine Months Ended September 30, September 30, Net interest income (in thousands) $ 25,478 $ 25,967 Net income available to common shareholders (in thousands) 750 2,962 Earnings per share - basic .22 .87 Earnings per share - diluted .19 .75

Presentation of Financial Inf24

Presentation of Financial Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net income (loss) available to common shareholders	$ (106,909)	$ 675,207	$ 237,585	$ 1,386,178
Weighted average common shares outstanding	3,936,638	3,111,815	3,391,274	3,111,055
Effect of dilutive stock options	307,215	194,545	307,548	194,545
Diluted shares	4,243,853	3,306,360	3,698,822	3,305,600
Basic earnings (loss) per common share (in dollars per share)	$ (0.03)	$ 0.22	$ 0.07	$ 0.45
Diluted earnings (loss) per common share (in dollars per share)	$ (0.03)	$ 0.20	$ 0.06	$ 0.42

Presentation of Financial Inf25

Presentation of Financial Information (Details Textual) - shares	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	22,309	0

Stock Based Compensation (Detai

Stock Based Compensation (Details) - Officer and Employee Plans [Member]	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	483,629
Shares, Granted	52,689
Shares, Exercised	(13,542)
Shares, Forfeited/expired	(2,139)
Shares, Share conversion	23,468
Shares, Retained by Cornerstone shareholders in merger	285,209
Shares, Outstanding	829,314
Weighted Average Exercisable Price, Outstanding (in dollars per share) | $ / shares	$ 10.20
Weighted Average Exercisable Price Granted (in dollars per share) | $ / shares	15.05
Weighted Average Exercisable Price Exercised (in dollars per share) | $ / shares	9.89
Weighted Average Exercisable Price Forfeited (in dollars per share) | $ / shares	11.94
Weighted Average Exercise Price, Share conversion (in dollars per share) | $ / shares	9.71
Weighted Average Exercise Price, Retained by Cornerstone shareholders in merger (in dollars per share) | $ / shares	11.22
Weighted Average Exercise Price, Outstanding (in dollars per share) | $ / shares	$ 10.57

Stock Based Compensation (Det27

Stock Based Compensation (Details 1) - $ / shares	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Options Exercisable, Weighted Average Exercise Price	$ 10.27
Officer and Employee Plans [Member]
Exercise Prices	$ 10.57	$ 10.20
Number Outstanding	829,314	483,629
Options Outstanding, Weighted Average Remaining Life	2 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 10.57
Options, Number Exercisable	775,575
Exercise Price One [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 4.08
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	6 years 1 month 6 days
Options Outstanding, Weighted Average Exercise Price	$ 4.08
Options, Number Exercisable	1,250
Options Exercisable, Weighted Average Exercise Price	$ 4.08
Exercise Price Two [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 4.40
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	5 years 10 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 4.40
Options, Number Exercisable	1,250
Options Exercisable, Weighted Average Exercise Price	$ 4.40
Exercise Price Three [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 6.20
Number Outstanding	750
Options Outstanding, Weighted Average Remaining Life	5 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 4.40
Options, Number Exercisable	750
Options Exercisable, Weighted Average Exercise Price	$ 6.20
Exercise Price Four [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 6.60
Number Outstanding	64,800
Options Outstanding, Weighted Average Remaining Life	6 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 6.60
Options, Number Exercisable	64,800
Options Exercisable, Weighted Average Exercise Price	$ 6.60
Exercise Price Five [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 6.80
Number Outstanding	40,500
Options Outstanding, Weighted Average Remaining Life	5 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 6.80
Options, Number Exercisable	40,500
Options Exercisable, Weighted Average Exercise Price	$ 6.80
Exercise Price Six [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 9.48
Number Outstanding	58,350
Options Outstanding, Weighted Average Remaining Life	7 years 6 months
Options Outstanding, Weighted Average Exercise Price	$ 9.48
Options, Number Exercisable	58,350
Options Exercisable, Weighted Average Exercise Price	$ 9.48
Exercise Price Seven [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 9.52
Number Outstanding	407,400
Options Outstanding, Weighted Average Remaining Life	1 year 8 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 9.52
Options, Number Exercisable	407,400
Options Exercisable, Weighted Average Exercise Price	$ 9.52
Exercise Price Eight [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 9.60
Number Outstanding	71,250
Options Outstanding, Weighted Average Remaining Life	8 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 9.60
Options, Number Exercisable	71,250
Options Exercisable, Weighted Average Exercise Price	$ 9.60
Exercise Price Nine [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 10
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	7 years 9 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 10
Options, Number Exercisable	1,250
Options Exercisable, Weighted Average Exercise Price	$ 10
Exercise Price Ten [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 10.48
Number Outstanding	79,220
Options Outstanding, Weighted Average Remaining Life	4 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 10.48
Options, Number Exercisable	79,220
Options Exercisable, Weighted Average Exercise Price	$ 10.48
Exercise Price Eleven [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 11.67
Number Outstanding	5,250
Options Outstanding, Weighted Average Remaining Life	5 years 3 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 11.67
Options, Number Exercisable	4,200
Options Exercisable, Weighted Average Exercise Price	$ 11.67
Exercise Price Twelve [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 14.29
Number Outstanding	1,050
Options Outstanding, Weighted Average Remaining Life	2 years 9 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 14.29
Options, Number Exercisable	1,050
Options Exercisable, Weighted Average Exercise Price	$ 14.29
Exercise Price Thirteen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 14.40
Number Outstanding	22,005
Options Outstanding, Weighted Average Remaining Life	3 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 14.40
Options, Number Exercisable	22,005
Options Exercisable, Weighted Average Exercise Price	$ 14.40
Exercise Price Fourteen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 15.05
Number Outstanding	52,689
Options Outstanding, Weighted Average Remaining Life	10 years
Options Outstanding, Weighted Average Exercise Price	$ 15.05
Options, Number Exercisable	0
Options Exercisable, Weighted Average Exercise Price	$ 15.05
Exercise Price Fifteen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 31.96
Number Outstanding	14,454
Options Outstanding, Weighted Average Remaining Life	2 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 31.96
Options, Number Exercisable	14,454
Options Exercisable, Weighted Average Exercise Price	$ 31.96
Exercise Price Sixteen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 53
Number Outstanding	4,200
Options Outstanding, Weighted Average Remaining Life	4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 53
Options, Number Exercisable	4,200
Options Exercisable, Weighted Average Exercise Price	$ 53
Exercise Price Seventeen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 60.80
Number Outstanding	688
Options Outstanding, Weighted Average Remaining Life	1 year 7 months 6 days
Options Outstanding, Weighted Average Exercise Price	$ 60.80
Options, Number Exercisable	688
Options Exercisable, Weighted Average Exercise Price	$ 60.80
Exercise Price Eighteen [Member] | Officer and Employee Plans [Member]
Exercise Prices	$ 61
Number Outstanding	2,958
Options Outstanding, Weighted Average Remaining Life	1 year 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 61
Options, Number Exercisable	2,958
Options Exercisable, Weighted Average Exercise Price	$ 61

Stock Based Compensation (Det28

Stock Based Compensation (Details 2)	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Nonvested, beginning balance	7,358
Number of Shares, Granted	52,689
Number of Shares, Vested	(6,439)
Number of Shares, Forfeited/expired	(237)
Number of Shares, Share conversion	368
Number of Shares, Nonvested, ending balance	53,739
Weighted Average Grant-Date Fair Value, Nonvested, beginning balance (in dollars per share) | $ / shares	$ 2.16
Weighted Average Grant-Date Fair Value, Granted (in dollars per share) | $ / shares	12.31
Weighted Average Grant-Date Fair Value, Vested (in dollars per share) | $ / shares	2.05
Weighted Average Grant-Date Fair Value, Forfeited/expired (in dollars per share) | $ / shares	2.02
Weighted Average Grant-Date Fair Value, Share conversion (in dollars per share) | $ / shares	2.17
Weighted Average Grant-Date Fair Value, Nonvested, ending balance (in dollars per share) | $ / shares	$ 12.12

Stock Based Compensation (Det29

Stock Based Compensation (Details 3)	9 Months Ended
	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Expected life	10 years
Expected volatility	81.70%
Risk-free interest rate	1.54%

Stock Based Compensation (Det30

Stock Based Compensation (Details Textual) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Aug. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	52,689
Allocated Share-based Compensation Expense	$ 111,184	$ 10,270
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	96,907	$ 95,370
Deferred Tax Expense from Stock Options Exercised	0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	78,968
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	4,281,557
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	4,278,005
Proceeds from Stock Options Exercised	133,900
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 647,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years
Stock Incentive Plan Two Thousand Fifteen [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,000,000
Percentage Of Incentive Stock Options Vest On Second Anniversary Of Grant Date	30.00%
Percentage Of Incentive Stock Options Vest On Third Anniversary Of Grant Date	60.00%
Percentage Of Incentive Stock Options Vest On Fourth Anniversary Of Grant Date	100.00%
Percentage Of Nonqualified Stock Options Vest On First Anniversary Of Grant Date	50.00%
Percentage Of Nonqualified Stock Options Vest On Second Anniversary Of Grant Date	100.00%
Smart Bank Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				500,000
Legacy Smart Financial Inc 2010 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				500,000

Securities (Details)

Securities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	$ 151,953,254	$ 99,367,830
Debt securities available for sale Gross Unrealized Gains	709,637	458,680
Debt securities available for sale Gross Unrealized Losses	(513,224)	(950,012)
Debt securities available for sale Fair Value	152,149,667	98,876,498
US Government-sponsored Enterprises Debt Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	20,746,894	21,267,024
Debt securities available for sale Gross Unrealized Gains	96,846	44,860
Debt securities available for sale Gross Unrealized Losses	(20,459)	(205,236)
Debt securities available for sale Fair Value	20,823,281	21,106,648
US States and Political Subdivisions Debt Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	6,809,103	2,011,818
Debt securities available for sale Gross Unrealized Gains	26,609	19,404
Debt securities available for sale Gross Unrealized Losses	(27,146)	0
Debt securities available for sale Fair Value	6,808,566	2,031,222
Residential Mortgage Backed Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	114,711,249	70,070,019
Debt securities available for sale Gross Unrealized Gains	568,114	370,266
Debt securities available for sale Gross Unrealized Losses	(365,108)	(587,361)
Debt securities available for sale Fair Value	114,914,255	69,852,924
Government National Mortgage Association Certificates and Obligations (GNMA) [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	9,686,008	6,018,969
Debt securities available for sale Gross Unrealized Gains	18,068	24,150
Debt securities available for sale Gross Unrealized Losses	(100,511)	(157,415)
Debt securities available for sale Fair Value	$ 9,603,565	$ 5,885,704

Securities (Details 1)

Securities (Details 1) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Securities Available for Sale, Due in one year or less, Amortized Cost	$ 947,830
Securities Available for Sale, Due from one year to five years, Amortized Cost	12,901,481
Securities Available for Sale, Due from five years to ten years, Amortized Cost	8,392,679
Securities Available for Sale, Due after ten years, Amortized Cost	5,314,007
Securities Available for Sale, Debt Securites,Amortized Cost	27,555,997
Securities Available for Sale, Mortgage-backed securities, Amortized Cost	124,397,257
Securities Available for Sale, Amortized Cost	151,953,254	$ 99,367,830
Securities Available for Sale, Due in one year or less, Fair Value	950,755
Securities Available for Sale, Due from one year to five years, Fair Value	12,996,387
Securities Available for Sale, Due from five years to ten years, Fair Value	8,384,601
Securities Available for Sale, Due after ten years, Fair Value	5,300,104
Securities Available for Sale, Debt securities, Fair Value	27,631,847
Securities Available for Sale, Mortgage-backed securities, Fair Value	124,517,820
Securities Available for Sale, Fair Value	$ 152,149,667	$ 98,876,498

Securities (Details 2)

Securities (Details 2) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt securities available-for-sale:
Less than 12 Months, Fair Value	$ 21,469,382	$ 3,305,318
Less than 12 Months, Gross Unrealized Losses	(60,763)	(10,548)
12 Months or Greater, Fair Value	35,722,607	46,521,313
12 Months or Greater, Gross Unrealized Losses	(452,461)	(939,464)
Total, Fair Value	57,191,989	49,826,631
Total, Gross Unrealized Losses	(513,224)	(950,012)
US Government-sponsored Enterprises Debt Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	4,970,320	3,305,318
Less than 12 Months, Gross Unrealized Losses	(20,459)	(10,548)
12 Months or Greater, Fair Value	0	9,794,890
12 Months or Greater, Gross Unrealized Losses	0	(194,688)
Total, Fair Value	4,970,320	13,100,208
Total, Gross Unrealized Losses	(20,459)	(205,236)
Us States and Political Subdivisions Debt Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	1,920,099
Less than 12 Months, Gross Unrealized Losses	(21,026)
12 Months or Greater, Fair Value	548,490
12 Months or Greater, Gross Unrealized Losses	(6,120)
Total, Fair Value	2,468,589
Total, Gross Unrealized Losses	(27,146)
Residential Mortgage Backed Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	12,288,011	0
Less than 12 Months, Gross Unrealized Losses	(13,116)	0
12 Months or Greater, Fair Value	32,289,709	31,236,202
12 Months or Greater, Gross Unrealized Losses	(351,992)	(587,361)
Total, Fair Value	44,577,720	31,236,202
Total, Gross Unrealized Losses	(365,108)	(587,361)
Government National Mortgage Association Certificates and Obligations (GNMA) [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	2,290,952	0
Less than 12 Months, Gross Unrealized Losses	(6,162)	0
12 Months or Greater, Fair Value	2,884,408	5,490,221
12 Months or Greater, Gross Unrealized Losses	(94,349)	(157,415)
Total, Fair Value	5,175,360	5,490,221
Total, Gross Unrealized Losses	$ (100,511)	$ (157,415)

Securities (Details Textual)

Securities (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 124,500,000		$ 124,500,000
Proceeds from Sale of Available-for-sale Securities			10,968,362	$ 9,003,601
Gains from sale of securities	$ 0	$ 0	52,255	(4,174)
Available-for-sale Securities, Gross Realized Losses			$ 0	$ 96,099

Loans and Allowance for Loan 35

Loans and Allowance for Loan Losses (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 710,439,000	$ 363,403,000
Less: Allowance for loan losses	(3,828,000)	(3,880,000)	$ (4,136,000)
Loans, net	706,611,292	359,523,466
PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	41,887,000	7,521,000
Less: Allowance for loan losses	0	0
Loans, net	41,887,000	7,521,000
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	668,552,000	355,882,000
Less: Allowance for loan losses	(3,828,000)	(3,880,000)
Loans, net	664,724,000	352,002,000
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	365,607,000	193,451,000
Commercial Real Estate [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	21,667,000	3,102,000
Commercial Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	343,940,000	190,349,000
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	162,090,000	81,414,000
Less: Allowance for loan losses	(271,000)	(253,000)	(380,000)
Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	13,408,000	4,380,000
Consumer Real Estate Mortgage [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	148,682,000	77,034,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	97,050,000	52,505,000
Less: Allowance for loan losses	(104,000)	(269,000)	(430,000)
Construction and Land Development [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,728,000	36,000
Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	94,322,000	52,469,000
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	81,107,000	33,719,000
Less: Allowance for loan losses	(333,000)	(254,000)	(224,000)
Commercial and Industrial Loans [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,084,000	3,000
Commercial and Industrial Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	77,023,000	33,716,000
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,585,000	2,314,000
Less: Allowance for loan losses	0	(7,000)	$ (236,000)
Consumer and Other Loans [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
Consumer and Other Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 4,585,000	$ 2,314,000

Loans and Allowance for Loan 36

Loans and Allowance for Loan Losses (Details 1) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 710,439	$ 363,403
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	365,607	193,451
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	162,090	81,414
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	97,050	52,505
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	81,107	33,719
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,585	2,314
Performing Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	661,419	345,596
Performing Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	341,966	188,169
Performing Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	145,030	71,634
Performing Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	93,284	50,301
Performing Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	76,554	33,178
Performing Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,585	2,314
Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	7,133	10,286
Impaired Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,974	2,180
Impaired Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	3,652	5,400
Impaired Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,038	2,168
Impaired Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	469	538
Impaired Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Total Performing And Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	668,552	355,882
Total Performing And Impaired Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	343,940	190,349
Total Performing And Impaired Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	148,682	77,034
Total Performing And Impaired Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	94,322	52,469
Total Performing And Impaired Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	77,023	33,716
Total Performing And Impaired Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,585	2,314
PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	41,887	7,521
PCI Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	21,667	3,102
PCI Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	13,408	4,380
PCI Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,728	36
PCI Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,084	3
PCI Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 0	$ 0

Loans and Allowance for Loan 37

Loans and Allowance for Loan Losses (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	$ 3,828	$ 3,880	$ 4,136
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	94	182	319
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	271	253	380
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	104	269	430
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	333	254	224
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	7	236
Unallocated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	3,026	2,915	$ 2,547
Performing Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	3,570	3,646
Performing Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	94	182
Performing Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	271	250
Performing Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	104	209
Performing Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	75	83
Performing Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	7
Performing Loans [Member] | Unallocated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	3,026	2,915
Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	258	234
Impaired Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	0
Impaired Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	3
Impaired Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	60
Impaired Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	258	171
Impaired Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	0	0
Impaired Loans [Member] | Unallocated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	$ 0	$ 0

Loans and Allowance for Loan 38

Loans and Allowance for Loan Losses (Details 3) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	$ 3,880,000	$ 4,136,000	$ 4,136,000
Charged-off loans	(476,000)		(813,000)
Recoveries of loans charged off	68,000		125,000
Provision charged to operating expense	356,325	299,385	432,000
Ending balance	3,828,000		3,880,000
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	182,000	319,000	319,000
Charged-off loans	(139,000)		0
Recoveries of loans charged off	1,000		2,000
Provision charged to operating expense	50,000		(139,000)
Ending balance	94,000		182,000
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	253,000	380,000	380,000
Charged-off loans	0		(623,000)
Recoveries of loans charged off	6,000		0
Provision charged to operating expense	12,000		496,000
Ending balance	271,000		253,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	269,000	430,000	430,000
Charged-off loans	(122,000)		(7,000)
Recoveries of loans charged off	25,000		0
Provision charged to operating expense	(68,000)		(154,000)
Ending balance	104,000		269,000
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	254,000	224,000	224,000
Charged-off loans	0		(118,000)
Recoveries of loans charged off	22,000		0
Provision charged to operating expense	57,000		148,000
Ending balance	333,000		254,000
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	7,000	236,000	236,000
Charged-off loans	(215,000)		(65,000)
Recoveries of loans charged off	14,000		123,000
Provision charged to operating expense	194,000		(287,000)
Ending balance	0		7,000
Unallocated [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	2,915,000	$ 2,547,000	2,547,000
Charged-off loans	0		0
Recoveries of loans charged off	0		0
Provision charged to operating expense	111,000		368,000
Ending balance	$ 3,026,000		$ 2,915,000

Loans and Allowance for Loan 39

Loans and Allowance for Loan Losses (Details 4) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	$ 6,715,000	$ 8,421,000
Impaired loans without a valuation allowance, Unpaid Principal Balance	7,415,000	8,962,000
Impaired loans without a valuation allowance, Average Recorded Investment	7,860,000	8,793,000
Impaired loans without a valuation allowance, Interest Income Recognized	204,000	609,000
Impaired loans with a valuation allowance, Recorded Investment	418,000	1,865,000
Impaired loans with a valuation allowance, Unpaid Principal Balance	418,000	1,865,000
Impaired loans with a valuation allowance, Related Allowance	258,000	234,000
Impaired loans with a valuation allowance, Average Recorded Investment	1,319,000	1,934,000
Impaired loans with a valuation allowance, Interest Income Recognized	0	153,000
PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Total impaired loans, Recorded Investment	7,133,000	10,286,000
Total impaired loans, Unpaid Principal Balance	7,833,000	10,827,000
Total impaired loans, Related Allowance	258,000	234,000
Total impaired loans, Average Recorded Investment	9,179,000	10,727,000
Total impaired loans, Interest Income Recognized	0	762,000
Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,974,000	2,180,000
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,974,000	2,180,000
Impaired loans without a valuation allowance, Average Recorded Investment	1,955,000	2,247,000
Impaired loans without a valuation allowance, Interest Income Recognized	89,000	193,000
Impaired loans with a valuation allowance, Recorded Investment	0	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans with a valuation allowance, Related Allowance	0	0
Impaired loans with a valuation allowance, Average Recorded Investment	0	0
Impaired loans with a valuation allowance, Interest Income Recognized	0	0
Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	3,652,000	5,155,000
Impaired loans without a valuation allowance, Unpaid Principal Balance	4,352,000	5,692,000
Impaired loans without a valuation allowance, Average Recorded Investment	4,381,000	5,289
Impaired loans without a valuation allowance, Interest Income Recognized	73,000	362,000
Impaired loans with a valuation allowance, Recorded Investment	0	245,000
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	245,000
Impaired loans with a valuation allowance, Related Allowance	0	3,000
Impaired loans with a valuation allowance, Average Recorded Investment	147,000	294,000
Impaired loans with a valuation allowance, Interest Income Recognized	0	12,000
Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,038,000	1,086,000
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,038,000	1,090,000
Impaired loans without a valuation allowance, Average Recorded Investment	1,058,000	1,257,000
Impaired loans without a valuation allowance, Interest Income Recognized	39,000	54,000
Impaired loans with a valuation allowance, Recorded Investment	0	1,082,000
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	1,082,000
Impaired loans with a valuation allowance, Related Allowance	0	60,000
Impaired loans with a valuation allowance, Average Recorded Investment	694,000	1,101,000
Impaired loans with a valuation allowance, Interest Income Recognized	0	82,000
Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	51,000	0
Impaired loans without a valuation allowance, Unpaid Principal Balance	51,000	0
Impaired loans without a valuation allowance, Average Recorded Investment	466,000	0
Impaired loans without a valuation allowance, Interest Income Recognized	3,000	0
Impaired loans with a valuation allowance, Recorded Investment	418,000	538,000
Impaired loans with a valuation allowance, Unpaid Principal Balance	418,000	538,000
Impaired loans with a valuation allowance, Related Allowance	258,000	171,000
Impaired loans with a valuation allowance, Average Recorded Investment	478,000	539,000
Impaired loans with a valuation allowance, Interest Income Recognized	0	59,000
Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	0	0
Impaired loans without a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans without a valuation allowance, Average Recorded Investment	0	0
Impaired loans without a valuation allowance, Interest Income Recognized	0	0
Impaired loans with a valuation allowance, Recorded Investment	0	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans with a valuation allowance, Related Allowance	0	0
Impaired loans with a valuation allowance, Average Recorded Investment	0	0
Impaired loans with a valuation allowance, Interest Income Recognized	$ 0	$ 0

Loans and Allowance for Loan 40

Loans and Allowance for Loan Losses (Details 5) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 710,439	$ 363,403
Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	668,552	355,882
PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	41,887	7,521
Commercial Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	365,607	193,451
Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	343,940	190,349
Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	365,607	193,451
Consumer Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	162,090	81,414
Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	148,682	77,034
Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	13,408	4,380
Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	97,050	52,505
Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	94,322	52,469
Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,728	36
Commercial and Industrial Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	81,107	33,719
Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	77,023	33,716
Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,084	3
Consumer and Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,585	2,314
Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,585	2,314
Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Pass [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	660,014	339,288
Pass [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	34,833	6,326
Pass [Member] | Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	342,411	188,113
Pass [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	17,883	2,358
Pass [Member] | Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	144,942	71,199
Pass [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	12,193	3,968
Pass [Member] | Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	92,289	44,484
Pass [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,893	0
Pass [Member] | Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	75,815	33,178
Pass [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,864	0
Pass [Member] | Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,557	2,314
Pass [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Watch [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,636	6,555
Watch [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	267	348
Watch [Member] | Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	56
Watch [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Watch [Member] | Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	424	226
Watch [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	267	309
Watch [Member] | Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,184	6,273
Watch [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	36
Watch [Member] | Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Watch [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	3
Watch [Member] | Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	28	0
Watch [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Special Mention [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	779	0
Special Mention [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	3,294	0
Special Mention [Member] | Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	533	0
Special Mention [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,126	0
Special Mention [Member] | Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Special Mention [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Special Mention [Member] | Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Special Mention [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	621	0
Special Mention [Member] | Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	246	0
Special Mention [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	547	0
Special Mention [Member] | Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Special Mention [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Substandard [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	6,123	10,039
Substandard [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	3,493	847
Substandard [Member] | Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	996	2,180
Substandard [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	1,658	744
Substandard [Member] | Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	3,316	5,609
Substandard [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	948	103
Substandard [Member] | Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	849	1,712
Substandard [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	214	0
Substandard [Member] | Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	962	538
Substandard [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	673	0
Substandard [Member] | Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Substandard [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Doubtful [Member] | Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0
Total Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	41,887	7,521
Total Loans [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	21,667	3,102
Total Loans [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	13,408	4,380
Total Loans [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,728	36
Total Loans [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	4,084	3
Total Loans [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 0	$ 0

Loans and Allowance for Loan 41

Loans and Allowance for Loan Losses (Details 6) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	$ 362	$ 12
Past Due 90 Days or More and Accruing	411	0
Nonaccrual	1,715	5,067
Total Past Due	2,488	5,079
PCI Loans	41,887	7,521
Current Loans	666,064	350,803
Total Loans	710,439	363,403
Commercial Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	0	0
Past Due 90 Days or More and Accruing	262	0
Nonaccrual	0	1,757
Total Past Due	262	1,757
PCI Loans	21,667	3,102
Current Loans	343,678	188,592
Total Loans	365,607	193,451
Consumer Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	305	0
Past Due 90 Days or More and Accruing	137	0
Nonaccrual	1,297	2,249
Total Past Due	1,739	2,249
PCI Loans	13,408	4,380
Current Loans	146,943	74,785
Total Loans	162,090	81,414
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	0	0
Past Due 90 Days or More and Accruing	0	0
Nonaccrual	0	643
Total Past Due	0	643
PCI Loans	2,728	36
Current Loans	94,322	51,826
Total Loans	97,050	52,505
Commercial and Industrial Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	45	0
Past Due 90 Days or More and Accruing	12	0
Nonaccrual	418	418
Total Past Due	475	418
PCI Loans	4,084	3
Current Loans	76,548	33,298
Total Loans	81,107	33,719
Consumer and Other Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	12	12
Past Due 90 Days or More and Accruing	0	0
Nonaccrual	0	0
Total Past Due	12	12
PCI Loans	0	0
Current Loans	4,573	2,302
Total Loans	$ 4,585	$ 2,314

Loans and Allowance for Loan 42

Loans and Allowance for Loan Losses (Details 7) $ in Thousands	9 Months Ended
	Sep. 30, 2014USD ($)Numbers
Commercial Real Estate Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Pre-Modifications, Number of Contracts | Numbers	1
Financing Receivable, Modifications, Pre-Modification Outstanding Recorded Investment	$ 1,818
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 1,818
Consumer Real Estate Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Pre-Modifications, Number of Contracts | Numbers	1
Financing Receivable, Modifications, Pre-Modification Outstanding Recorded Investment	$ 1,469
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 1,469
Commercial and Industrial Loans [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Pre-Modifications, Number of Contracts | Numbers	1
Financing Receivable, Modifications, Pre-Modification Outstanding Recorded Investment	$ 53
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 53

Loans and Allowance for Loan 43

Loans and Allowance for Loan Losses (Details 8)	Sep. 30, 2015USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	$ 50,781
Less remaining purchase discount	(8,894)
Certain Loans Acquired In Transfer	41,887
Less: Allowance for loan losses	0
Carrying amount, net of allowance	41,887
Commercial and Industrial Sector [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	4,905
Consumer And Other [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	1
Consumer Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	17,721
Commercial Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	24,494
Construction and Land Development [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans AcquiredI n Transfer Not Accounted	$ 3,660

Loans and Allowance for Loan 44

Loans and Allowance for Loan Losses (Details 9) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Accretable yield, beginning of period	$ 7,179	$ 7,983
Additions	4,282	4,282
Accretion income	(162)	(886)
Reclassification from nonaccretable	55	110
Other changes, net	(521)	(656)
Accretable yield	$ 10,833	$ 10,833

Loans and Allowance for Loan 45

Loans and Allowance for Loan Losses (Details 10)	Sep. 30, 2015USD ($)
Certain Loans Acquired In Transfer Accounted For As DebtSecurities Acquired During Period [Line Items]
Contractual principal and interest at acquisition	$ 45,678
Nonaccretable difference	(4,072)
Expected Cash flows at acquisition	41,606
Accretable yield	(4,282)
Basis in PCI loans at acquisition - estimated fair value	$ 37,324

Loans and Allowance for Loan 46

Loans and Allowance for Loan Losses (Details Textual) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	$ 5,015,000	$ 5,563,000

Commitments and Contingent Li47

Commitments and Contingent Liabilities (Details) $ in Millions	Sep. 30, 2015USD ($)
Commitments to extend credit	$ 116.1
Standby letters of credit	$ 2.9

Fair Value Disclosures (Details

Fair Value Disclosures (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 152,149,667	$ 98,876,498
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	152,149,667	98,876,498
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
US Government-sponsored Enterprises Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	20,823,281	21,106,648
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	20,823,281	21,106,648
US Government-sponsored Enterprises Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Residential Mortgage Backed Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	114,914,255	69,852,924
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	114,914,255	69,852,924
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Government National Mortgage Association Certificates and Obligations (GNMA) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	9,603,565	5,885,704
Government National Mortgage Association Certificates and Obligations (GNMA) [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Government National Mortgage Association Certificates and Obligations (GNMA) [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	9,603,565	5,885,704
Government National Mortgage Association Certificates and Obligations (GNMA) [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
US States and Political Subdivisions Debt Securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	6,808,566	2,031,222
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	6,808,566	2,031,222
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 0	$ 0

Fair Value Disclosures (Detai49

Fair Value Disclosures (Details 1) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 160,000	$ 1,631,000
Foreclosed assets	9,646,549	4,982,913
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	0	0
Foreclosed assets	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 0	0
Foreclosed assets		0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 160,000	1,631,000
Foreclosed assets	$ 9,646,549	$ 4,982,913

Fair Value Disclosures (Detai50

Fair Value Disclosures (Details 2) - Fair Value, Inputs, Level 3 [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Impaired Loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 160,000
Fair Value Measurements, Valuation Techniques	Appraisal
Fair Value Measurements, Significant Other Unobservable Input	Appraisal Discounts
Fair Value Inputs, Weighted Average of Input	6.00%
Foreclosed assets [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 9,646,549
Fair Value Measurements, Valuation Techniques	Appraisal
Fair Value Measurements, Significant Other Unobservable Input	Appraisal Discounts
Fair Value Inputs, Weighted Average of Input	30.10%

Fair Value Disclosures (Detai51

Fair Value Disclosures (Details 3) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Assets:
Cash and cash equivalents, Carrying Amount	$ 89,935,655	$ 46,739,376	$ 51,502,806	$ 79,438,300
Securities available for sale, Carrying Amount	152,150,000	98,876,000
Restricted investments, Carrying Amount	4,451,050	2,090,150
Loans, net, Carrying Amount	706,611,292	359,523,466
Accrued interest receivable, Carrying Amount	2,227,003	1,221,006
Cash and due from banks, Estimated Fair Value	89,936,000	46,739,000
Securities available for sale, Estimated Fair Value	152,150,000	98,876,000
Restricted investments, Estimated Fair Value	4,451,000	2,090,000
Loans, net, Estimated Fair Value	706,084,000	360,210,000
Accrued interest receivable, Estimated Fair Value	2,227,000	1,221,000
Liabilities:
Noninterest-bearing demand deposits, Carrying Amount	123,551,461	53,639,741
Interest-bearing demand deposits, Carrying Amount	313,523,024	179,835,820
Savings deposits, Carrying Amount	61,967,000	42,369,000
Time deposits, Carrying Amount	347,950,833	178,962,822
Federal funds purchased and securities sold under agreements to repurchase, Carrying Amount	18,442,196	21,758,018
Federal Home Loan Bank advances and other borrowings, Carrying Amount	39,278,103	0
Accrued interest payable, Carrying Amount	299,150	129,771
Noninterest-bearing demand deposits, Estimated Fair Value	123,551,000	53,640,000
Interest-bearing demand deposits, Estimated Fair Value	313,523,000	179,836,000
Savings deposits, Estimated Fair Value	61,967,000	42,369,000
Time deposits, Estimated Fair Value	349,922,000	179,876,000
Federal funds purchased and securities sold under agreements to repurchase, Estimated Fair Value	18,442,000	21,758,000
Federal Home Loan Bank advances and other borrowings, Estimated Fair Value	39,278,000	0
Accrued interest payable, Estimated Fair Value	299,000	130,000
Unrecognized financial instruments (net of contract amount):
Commitments to extend credit, Carrying Amount	0	0
Letters of credit, Carrying Amount	0	0
Lines of credit, Carrying Amount	0	0
Commitments to extend credit, Estimated Fair Value	0	0
Letters of credit, Estimated Fair Value	0	0
Lines of credit, Estimated Fair Value	$ 0	$ 0

Business Combination (Details)

Business Combination (Details) - USD ($)	9 Months Ended
	Sep. 30, 2015	Aug. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Shares of CSBQ common stock outstanding		$ 6,643,341
Market price of CSBQ common stock		$ 3.85
Estimated fair value of CSBQ common stock	$ 25,577,000
Estimated fair value of CSBQ stock options	2,858,000
Total consideration	28,435,000
Fair value of assets acquired and liabilities assumed:
Cash and cash equivalents	33,502,000
Investment securities available for sale	74,254,000
Loans	314,827,000
Premises and equipment	9,019,000
Bank owned life insurance	1,278,000
Core deposit intangible	2,750,000
Other real estate owned	5,672,000
Prepaid and other assets	4,301,000
Deposits	(349,462,000)
Securities sold under agreements to repurchase	(17,622,000)
FHLB advances and other borrowings	(42,307,000)
Payables and other liabilities	(11,943,000)
Total fair value of net assets acquired	24,269,000
Goodwill	$ 4,166,069		$ 0

Business Combination (Details 1

Business Combination (Details 1) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Net interest income (in thousands)	$ 25,478	$ 25,967
Net income available to common shareholders (in thousands)	$ 750	$ 2,962
Earnings per share - basic (in dollars per share)	$ 0.22	$ 0.87
Earnings per share - diluted (in dollars per share)	$ 0.19	$ 0.75

Business Combination (Details T

Business Combination (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Business Combination Exchange of Shares	1.05
Equity Method Investment, Ownership Percentage	56.00%
Business Acquisition Pro Forma Nonrecurring Costs	$ 1,027	$ 0