SmartFinancial (SMBK) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Mar. 01, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Central Index Key	1,038,773
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 20.1
Trading Symbol	SMBK
Entity Common Stock, Shares Outstanding		5,806,477

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 40,358,647	$ 32,645,727
Interest-bearing deposits at other financial institutions	33,405,986	6,380,659
Federal funds sold	6,200,000	7,710,028
Total cash and cash equivalents	79,964,633	46,736,414
Securities available for sale	166,413,218	98,876,498
Restricted investments, at cost	4,451,050	2,090,150
Loans, net of allowance for loan losses of $4,354,513 in 2015 and $3,879,665 in 2014	723,360,786	359,523,466
Bank premises and equipment, net	25,037,510	15,939,117
Foreclosed assets	5,357,950	4,982,913
Goodwill and core deposit intangible, net	6,941,107	258,242
Other assets	12,436,625	5,394,448
Total assets	1,023,962,879	533,801,248
Deposits:
Noninterest-bearing demand deposits	131,418,580	53,639,741
Interest-bearing demand deposits	149,423,954	102,112,506
Money market and savings deposits	236,900,945	120,092,011
Time deposits	340,739,072	178,962,822
Total deposits	858,482,551	454,807,080
Securities sold under agreement to repurchase	28,068,215	9,758,018
Federal Home Loan Bank advances and other borrowings	34,187,462	12,000,000
Accrued expenses and other liabilities	3,047,792	1,348,363
Total liabilities	923,786,020	477,913,461
Stockholders' equity:
Preferred stock - $1 par value; 2,000,000 shares authorized; 12,000 issued and outstanding in 2015 and 2014	12,000	12,000
Common stock - $1 par value; 40,000,000 shares authorized; 5,806,477 and 2,965,783 shares issued and outstanding in 2015 and 2014, respectively	5,806,477	2,965,783
Additional paid-in capital	82,616,015	42,508,429
Retained earnings	12,094,488	10,704,776
Accumulated other comprehensive loss	(352,121)	(303,201)
Total stockholders' equity	100,176,859	55,887,787
Total liabilities and stockholders' equity	$ 1,023,962,879	$ 533,801,248

Consolidated Balance Sheets _Pa

Consolidated Balance Sheets [Parenthetical] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Allowance for loan losses (in dollars)	$ 4,354	$ 3,880
Preferred Stock, Par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	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	5,806,477	2,965,783
Common stock, shares outstanding	5,806,477	2,965,783

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
INTEREST INCOME
Loans, including fees	$ 25,730,909	$ 18,745,571
Securities and interest bearing deposits at other financial institutions	1,861,269	1,819,064
Federal funds sold and other earning assets	161,055	126,733
Total interest income	27,753,233	20,691,368
INTEREST EXPENSE
Deposits	2,625,674	2,024,901
Securities sold under agreements to repurchase	30,382	11,184
Federal Home Loan Bank advances and other borrowings	101,086	451
Total interest expense	2,757,142	2,036,536
Net interest income before provision for loan losses	24,996,091	18,654,832
Provision for loan losses	922,955	431,885
Net interest income after provision for loan losses	24,073,136	18,222,947
NONINTEREST INCOME
Customer service fees	912,806	512,203
Gain on sale of securities	52,255	116,130
Gain (loss) on sale of loans and other assets	(112,319)	188,646
Gain (loss) on sale of foreclosed assets	266,487	(625,042)
Other noninterest income	1,123,897	978,588
Total noninterest income	2,243,126	1,170,525
NONINTEREST EXPENSES
Salaries and employee benefits	11,831,234	9,140,663
Net occupancy and equipment expense	2,682,370	2,176,189
Depository insurance	487,686	385,888
Foreclosed assets	289,624	177,668
Advertising	452,849	420,048
Data processing	1,196,484	670,885
Professional services	2,454,339	1,041,459
Amortization of intangible assets	233,204	163,100
Service contracts	750,957	546,524
Other operating expenses	2,787,059	1,720,800
Total noninterest expenses	23,165,806	16,443,224
Income before income tax expense	3,150,456	2,950,248
Income tax expense	1,640,744	1,117,593
Net income	1,509,712	1,832,655
Preferred stock dividends	120,000	120,000
Net income available to common stockholders	$ 1,389,712	$ 1,712,655
EARNINGS PER COMMON SHARE
Basic	$ 0.35	$ 0.58
Diluted	$ 0.32	$ 0.52
Weighted average common shares outstanding
Basic (in shares)	3,985,202	2,963,589
Diluted (in shares)	4,281,527	3,293,487
Dividends per share (in dollar per share)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 1,509,712	$ 1,832,655
Other comprehensive income (loss), net of tax:
Unrealized holding gains (losses) arising during the year, net of tax benefit (expense) of $10,764 and $(848,292) in 2015 and 2014, respectively	(16,522)	1,367,148
Reclassification adjustment for gains included in net income, net of tax expense of $19,857 and $44,466 in 2015 and 2014, respectively	(32,398)	(71,664)
Total other comprehensive income (loss)	(48,920)	1,295,484
Comprehensive income	$ 1,460,792	$ 3,128,139

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income [Parenthetical] - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Unrealized holding gains (losses) arising during the period, net of tax expense (expense) benefit	$ 10,764	$ (848,292)
Reclassification adjustment for (gains) losses included in net income, net of tax expense (benefit)	$ 19,857	$ 44,466

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]
BALANCE at Dec. 31, 2013	$ 52,830,362	$ 12,000	$ 2,962,541	$ 42,462,385	$ 8,992,121	$ (1,598,685)
BALANCE (in shares) at Dec. 31, 2013		12,000	2,962,541
Net income	1,832,655	$ 0	$ 0	0	1,832,655	0
Other comprehensive income (loss)	1,295,484	0	0	0	0	1,295,484
Issuance of common stock	34,662	$ 0	$ 3,242	31,420	0	0
Issuance of common stock (in shares)		0	3,242
Cash dividends on preferred stock	(120,000)	$ 0	$ 0	0	(120,000)	0
Stock option compensation expense	14,624	0	0	14,624	0	0
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		12,000	2,965,783
Net income	1,509,712	$ 0	$ 0	0	1,509,712	0
Other comprehensive income (loss)	(48,920)	0	0	0	0	(48,920)
Issuance of common stock	15,000,004	$ 0	$ 1,000,003	14,000,001	0	0
Issuance of common stock (in shares)		0	1,000,003
Issuance of stock grants	100,216	$ 0	$ 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	213,542	$ 0	$ 24,292	189,250	0	0
Exercise of stock options (in shares)		0	24,292
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)		0	1,660,836
Cash dividends on preferred stock	(120,000)	$ 0	$ 0	0	(120,000)	0
Conversion shares issued to shareholders of SmartFinancial, Inc.	0	$ 0	$ 148,904	(148,904)	0	0
Conversion shares issued to shareholders of SmartFinancial, Inc. (in shares)		0	148,904
Stock option compensation expense	39,861	$ 0	$ 0	39,861	0	0
BALANCE at Dec. 31, 2015	$ 100,176,859	$ 12,000	$ 5,806,477	$ 82,616,015	$ 12,094,488	$ (352,121)
BALANCE (in shares) at Dec. 31, 2015		12,000	5,806,477

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 1,509,712	$ 1,832,655
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,085,685	1,675,973
Provision for loan losses	922,955	431,885
Stock compensation expense	140,077	14,624
Gains from sale of securities	(52,255)	(116,130)
Net (gains) losses from sale of loans and other assets	112,319	(188,646)
Net (gains) losses from sale of foreclosed assets	(266,487)	625,042
Changes in other assets and liabilities:
Accrued interest receivable	101,189	(8,258)
Accrued interest payable	(11,218)	1,663
Other assets and liabilities	(1,200,552)	(2,580,725)
Net cash provided by operating activities	2,341,425	1,688,083
CASH FLOWS FROM INVESTING ACTIVITIES, net of acquisition
Purchase of securities available for sale	(23,180,643)	(27,475,384)
Proceeds from security sales, maturities, and paydowns	27,334,550	23,106,066
Purchase of restricted investments	(38,000)	(65,300)
Loan originations and principal collections, net	(50,003,157)	(49,657,159)
Purchase of bank premises and equipment	(1,081,811)	(2,852,005)
Proceeds from sale of foreclosed assets	5,529,640	257,190
Cash and cash equivalents received in merger	33,501,510	0
Net cash used in investing activities	(7,937,911)	(56,686,592)
CASH FLOWS FROM FINANCING ACTIVITIES, net of acquisition
Net increase in deposits	54,213,883	8,242,605
Net increase in securities sold under agreements to repurchase	687,811	2,142,318
Issuance of common stock	4,043,011	34,662
Payment of dividends on preferred stock	(120,000)	(120,000)
Repayment of Federal Home Loan Bank advances and other borrowings	(20,000,000)	0
Proceeds from Federal Home Loan Bank advances and other borrowings	0	12,000,000
Net cash provided by financing activities	38,824,705	22,299,585
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	33,228,219	(32,698,924)
CASH AND CASH EQUIVALENTS, beginning of year	46,736,414	79,435,338
CASH AND CASH EQUIVALENTS, end of year	79,964,633	46,736,414
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for interest	2,610,476	2,034,872
Cash paid during the period for taxes	1,977,958	3,887,905
NONCASH INVESTING AND FINANCING ACTIVITIES
Change in unrealized losses on securities available for sale	79,542	2,099,309
Acquisition of real estate through foreclosure	864,669	644,540
Financed sales of foreclosed assets	$ 898,186	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies SmartFinancial, Inc. (the "Company") is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, Cornerstone Community Bank and SmartBank (the "Banks"). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northeast Florida, and north Georgia. The Company's primary deposit products are interest-bearing demand deposits and certificates of deposit. Its primary lending products are commercial, residential, and consumer loans. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and 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 relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other-than-temporary impairments of securities, and the fair value of financial instruments. The determination of the adequacy of the allowance for loan losses is based on estimates that are particularly susceptible to significant changes in the economic environment and market conditions. In connection with the determination of the estimated losses on loans, management obtains independent appraisals for significant collateral. The Company's loans are generally secured by specific items of collateral including real property, consumer assets, and business assets. Although the Company has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent on local economic conditions. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may be necessary based on changes in local economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require the Company to recognize additional losses based on their judgments about information available to them at the time of their examination. Because of these factors, it is reasonably possible that the estimated losses on loans may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated. The Company has evaluated subsequent events for potential recognition and/or disclosure in the consolidated financial statements and accompanying notes included in this Annual Report. For purposes of reporting consolidated cash flows, cash and due from banks includes cash on hand, cash items in process of collection and amounts due from banks. Cash and cash equivalents also includes interest-bearing deposits in banks and federal funds sold. Cash flows from loans, federal funds sold, securities sold under agreements to repurchase and deposits are reported net. The Bank is required to maintain average balances in cash or on deposit with the Federal Reserve Bank. The reserve requirement was $ 1,031 3,089 The Company places its cash and cash equivalents with other financial institutions and limits the amount of credit exposure to any one financial institution. From time to time, the balances at these financial institutions exceed the amount insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses on these accounts and management considers this to be a normal business risk. Management has classified all securities as available for sale. Securities available for sale are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates investment securities for other-than-temporary impairment using relevant accounting guidance specifying that (a) if the Company does not have the intent to sell a debt security prior to recovery and (b) it is more likely than not that it will not have to sell the debt security prior to recovery, the security would not be considered other-than-temporarily impaired unless a credit loss has occurred in the security. If management does not intend to sell the security and it is more likely than not that they will not have to sell the security before recovery of the cost basis, management will recognize the credit component of an other-than- temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income. Securities borrowed or purchased under agreements to resell and securities loaned or sold under agreements to repurchase are treated as collateralized financial transactions. These agreements are recorded at the amount at which the securities were acquired or sold plus accrued interest. It is the Company's policy to take possession of securities purchased under resale agreements. The market value of these securities is monitored, and additional securities are obtained when deemed appropriate to ensure such transactions are adequately collateralized. The Company also monitors its exposure with respect to securities sold under repurchase agreements, and a request for the return of excess securities held by the counterparty is made when deemed appropriate. The Company is required to maintain an investment in capital stock of various entities. Based on redemption provisions of these entities, the stock has no quoted market value and is carried at cost. At their discretion, these entities may declare dividends on the stock. Management reviews for impairment based on the ultimate recoverability of the cost basis in these stocks. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are reported at their outstanding principal balances less deferred fees and costs on originated loans and the allowance for loan losses. Interest income is accrued on the outstanding principal balance. Loan origination fees, net of certain direct origination costs of consumer and installment loans are recognized at the time the loan is placed on the books. Loan origination fees for all other loans are deferred and recognized as an adjustment of the yield over the life of the loan using the straight-line method without anticipating prepayments. The accrual of interest on loans is discontinued when, in management's opinion, the borrower may be unable to meet payments as they become due, or at the time the loan is 90 days past due, unless the loan is well-secured and in the process of collection. Unsecured loans are typically charged off no later than 120 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal and interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income or charged to the allowance, unless management believes that the accrual of interest is recoverable through the liquidation of collateral. Interest income on nonaccrual loans is recognized on the cash basis, until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and the loan has been performing according to the contractual terms for a period of not less than six months. Acquired loans are those that were acquired when SmartBank assumed all the deposits and certain assets of the former Gulf South Private Bank (“Gulf South transaction”) on October 19, 2012 and the former Cornerstone Bancshares, Inc. (“Cornerstone”) on August 31, 2015. The fair values of acquired loans with evidence of credit deterioration, purchased credit impaired loans (“PCI loans”), are recorded net of a nonaccretable discount and accretable discount. Any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized in interest income over the remaining life of the loan when there is reasonable expectation about the amount and timing of such cash flows. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is the nonaccretable discount, which is included in the carrying amount of acquired loans. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in cash flows result in a reversal of the provision for loan losses to the extent of prior charges or a reclassification of the difference from nonaccretable to accretable with a positive impact on the accretable discount. Acquired loans are initially recorded at fair value at acquisition date. Accretable discounts related to certain fair value adjustments are accreted into income over the estimated lives of the loans. The Company accounts for performing loans acquired in the acquisition using the expected cash flows method of recognizing discount accretion based on the acquired loans' expected cash flows. Management recasts the estimate of cash flows expected to be collected on each acquired impaired loan pool periodically. If the present value of expected cash flows for a pool is less than its carrying value, an impairment is recognized by an increase in the allowance for loan losses and a charge to the provision for loan losses. If the present value of expected cash flows for a pool is greater than its carrying value, any previously established allowance for loan losses is reversed and any remaining difference increases the accretable yield which will be taken into interest income over the remaining life of the loan pool. Acquired impaired loans are generally not subject to individual evaluation for impairment and are not reported with impaired loans, even if they would otherwise qualify for such treatment. Purchased performing loans are recorded at fair value, including a credit discount. Credit losses on acquired performing loans are estimated based on analysis of the performing portfolio. Such estimated credit losses are recorded as nonaccretable discounts in a manner similar to purchased impaired loans. The fair value discount other than for credit loss is accreted as an adjustment to yield over the estimated lives of the loans. A provision for loan losses is recorded for any deterioration in these loans subsequent to the acquisition. The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to expense. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Confirmed losses are charged off immediately. Subsequent recoveries, if any, are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb estimated losses relating to specifically identified loans, as well as probable credit losses inherent in the balance of the loan portfolio. The allowance for loan losses is evaluated on a regular basis by management and is based upon management's periodic review of the uncollectibility of loans in light of historical experience, the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, current economic conditions that may affect the borrower's ability to pay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. This evaluation does not include the effects of expected losses on specific loans or groups of loans that are related to future events or expected changes in economic conditions. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the Company's allowance for loan losses, and may require the Company to make additions to the allowance based on their judgment about information available to them at the time of their examinations. The allowance consists of specific and general components. The specific component relates to loans that are classified as impaired. For impaired loans, an allowance is established when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers non-impaired loans and is based on a weighted average derived from the Company's historical loss experience adjusted for other qualitative factors. Other adjustments may be made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical loss or risk rating data. An unallocated component may be maintained to cover uncertainties that could affect management's estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. As part of the risk management program, an independent review is performed on the loan portfolio, which supplements management’s assessment of the loan portfolio and the allowance for loan losses. The result of the independent review is reported directly to the Audit Committee of the Board of Directors. Loans, for which the terms have been modified at the borrower's request, and for which the borrower is experiencing financial difficulties, are considered troubled debt restructurings and classified as impaired. A loan is considered impaired when it is probable, based on current information and events, the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest when due. Loans that experience insignificant payment delays and payment shortfalls are not classified as impaired. Impaired loans are measured by either the present value of expected future cash flows discounted at the loan's effective interest rate, the loan's obtainable market price, or the fair value of the collateral if the loan is collateral dependent. Interest on accruing impaired loans is recognized as long as such loans do not meet the criteria for nonaccrual status. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. The Company's homogeneous loan pools include consumer real estate loans, commercial 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 adjusted for qualitative factors and the total dollar amount of the loans in the pool. The Company designates loan modifications as troubled debt restructurings ("TDRs") when for economic and legal reasons related to the borrower's financial difficulties, it grants a concession to the borrower that it would not otherwise consider. TDRs can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. In circumstances where the TDR involves charging off a portion of the loan balance, the Company typically classifies these restructurings as nonaccrual. In connection with restructurings, the decision to maintain a loan that has been restructured on accrual status is based on a current, well documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation includes consideration of the borrower's current capacity to pay, which among other things may include a review of the borrower's current financial statements, an analysis of global cash flow sufficient to pay all debt obligations, a debt to income analysis, and an evaluation of secondary sources of payment from the borrower and any guarantors. This evaluation also includes an evaluation of the borrower's current willingness to pay, which may include a review of past payment history, an evaluation of the borrower's willingness to provide information on a timely basis, and consideration of offers from the borrower to provide additional collateral or guarantor support. The credit evaluation also reflects consideration of the borrower's future capacity and willingness to pay, which may include evaluation of cash flow projections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectability of receivables. Restructured nonaccrual loans may be returned to accrual status based on a current, well-documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower's sustained historical repayment for a reasonable period, generally a minimum of six months, prior to the date on which the loan is returned to accrual status. Foreclosed assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less selling costs. Any write-down to fair value at the time of transfer to foreclosed assets is charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less costs to sell. Costs of improvements are capitalized, whereas costs relating to holding foreclosed assets and subsequent write-downs to the value are expensed. The amount of residential real estate where physical possession had been obtained included within foreclosed assets at December 31, 2015 and 2014 was $ 227,000 3,293,000 61,000 Land is carried at cost. Premises and equipment are carried at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets or the expected terms of the leases, if shorter. Expected terms include lease option periods to the extent that the exercise of such options is reasonably assured. Maintenance and repairs are expensed as incurred while major additions and improvements are capitalized. Gains and losses on dispositions are included in current operations. Buildings and leasehold improvements 15 40 Furniture and equipment 3 7 Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business combinations. Goodwill has an indefinite useful life and is evaluated for impairment annually, or more frequently if events and circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount exceeds the acquired asset’s fair value. The goodwill impairment analysis is a two-step test. The first, used to identify potential impairment, involves comparing each reporting unit’s estimated fair value to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is considered not to be impaired. If the carrying value exceeds estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of impairment. The Company performs its annual goodwill impairment test as of December 31 of each year. For 2015, the results of the first step of the goodwill impairment test provided no indication of potential impairment. Goodwill will continue to be monitored for triggering events that may indicate impairment prior to the next scheduled annual impairment test. Intangible assets consist of core deposit premiums acquired in connection with the Gulf South and Cornerstone transactions. The core deposit premium is initially recognized based on a valuation performed as of the consummation date. The core deposit premium is amortized over the average remaining life of the acquired customer deposits. Amortization expense relating to these intangible assets was $ 233,204 163,100 Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company - put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets. The Company expenses all advertising costs as incurred. Advertising expense was $ 452,849 420,048 The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management's judgment. Deferred tax assets may be reduced by deferred tax liabilities and a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. At December 31, 2015, the Company had options outstanding under stock-based compensation plans, which are described in more detail in Note 10. The plans have been accounted for under the accounting guidance (FASB ASC 718, Compensation Stock Compensation) The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees' service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market value of the Company's common stock at the date of grant is used for restrictive stock awards and stock grants. Employee benefit plan costs are based on the percentage of individual employee's salary, not to exceed the amount that can be deducted for federal income tax purposes. An entity is referred to as a variable interest entity (VIE) if it meets the criteria outlined in ASC Topic 810, which are: (1) the entity has equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties or (2) the entity has equity investors that cannot make significant decisions about the entity's operations or that do not absorb the expected losses or receive the expected returns of the entity. A VIE must be consolidated by the Company if it is deemed to be the primary beneficiary of the VIE, which is the party involved with the VIE that has a majority of the expected losses, expected residual returns, or both. At December 31, 2015, the Company had an investment in Community Advantage Fund, LLC that qualified as an unconsolidated VIE. The Company’s investment in a partnership consists of an equity interest in a lending partnership for the purposes of loaning funds to an unrelated entity. This entity will use the funds to make loans through the SBA Community Advantage loan Initiative. The Company uses the equity method when it owns an interest in a partnership and can exert significant influence over the partnership’s operations. Under the equity method, the Company’s ownership interest in the partnership’s capital is reported as an investment on its consolidated balance sheets in other assets and the Company’s allocable share of the income or loss from the partnership is reported in noninterest income or expense in the consolidated statements of income. The Company ceases recording losses on an investment in partnership when the cumulative losses and distributions from the partnership exceed the carrying amount of the investment and any advances made by the Company. After the Company’s investment in such partnership reaches zero, cash distributions received from these investments are recorded as income. Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income. Fair values of financial instruments are estimates using relevant market information and other assumptions, as more fully disclosed in Note 15. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates. Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method of accounting, acquired assets and assumed liabilities are included with the acquirer's accounts as of the date of acquisition at estimated fair value, with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangible assets) capitalized as goodwill. In the event that the fair value of the net assets acquired exceeds the purchase price, an acquisition gain is recorded for the difference in consolidated statements of income for the period in which the acquisition occurred. An intangible asset is recognized as an asset apart from goodwill when it arises from contractual or other legal rights or if it is capable of being separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged. In addition, acquisition-related costs and restructuring costs are recognized as period expenses as incurred. Estimates of fair value are subject to refinement for a period of not to exceed one year from acquisition date as information relative to acquisition date fair values becomes available. Earnings per common share: Basic earnings per common share represents income available to common stockholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method ASC Topic 280, “Segment Reporting,” provides for the identification of reportable segments on the basis of distinct business units and their financial information to the extent such units are reviewed by an entity’s chief decision maker (which can be an individual or group of management persons). ASC Topic 280 permits aggregation or combination of segments that have similar characteristics. In the Company’s operations, each bank branch is viewed by management as being a separately identifiable business or segment from the perspective of monitoring performance and allocation of financial resources. Although the branches operate independently and are managed and monitored separately, each is substantially similar in terms of business focus, type of customers, products, and services. Accordingly, the Company’s consolidated financial statements reflect the presentation of segment information on an aggregated basis in one reportable segment. The following is a summary of recent authoritative pronouncements that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In January 2014, the Financial Accounting Standards Board (“FASB”) amended the Receivables topic of the Accounting Standards Codification (“ASC”) in ASU 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure In May 2014, the FASB issued guidance to change the recognition of revenue from contracts with customers in ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). In June 2014, the FASB issued guidance which makes limited amendments to the guidance on accounting for certain repurchase agreements in ASU 2014-11, Transfers and Servicing (Topic 860). In August 2014, the FASB issued guidance that is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures in ASU No. 2014-14, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure In January 2015, the FASB issued guidance that eliminated the concept of extraordinary items from U.S. GAAP in ASU No. 2015-01 - Income Statement-Extraordinary and Unusual Items (Subtopic 225-20). In September 2015, the FASB issued guidance that simplifies the accounting for adjustments made to provisional amounts recognized in

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 2. Business Combination On June 18, 2015, the shareholders of the SmartFinancial, Inc (“Legacy SmartFinancial”) approved a merger with Cornerstone Bancshares, Inc. ticker symbol CSBQ, the one bank holding company of Cornerstone Community Bank, which became effective August 31, 2015 at which time Cornerstone Bancshares changed its name to SmartFinancial Legacy SmartFinancial shareholders 1.05 of Cornerstone common stock in exchange for each share of Legacy SmartFinancial common stock. After the merger, shareholders of Legacy SmartFinancial owned 56 outstanding common stock of the combined entity on a fully diluted basis, after taking into account the exchange ratio and new shares issued as part of a capital raise through a private placement. 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, Legacy SmartFinancial 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 Legacy SmartFinancial. The merger was effected by the issuance of shares of Cornerstone stock to shareholders of Legacy SmartFinancial. 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 Legacy SmartFinancial. 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. Goodwill from the transaction 4.2 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. In the period ended December 31, 2015 the revenues and net income attributable to Cornerstone Community bank were $ 7.0 1.6 The pro-forma impact to 2014 revenues and net income if the merger had occurred on December 31, 2013 would have been $ 19.6 67 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

Securities

Securities	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 3. Securities December 31, 2015 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 22,745 $ 48 $ (50) $ 22,743 Municipal securities 7,614 52 (17) 7,649 Mortgage-backed securities 136,625 375 (979) 136,021 $ 166,984 $ 475 $ (1,046) $ 166,413 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 21,267 $ 45 $ (205) $ 21,107 Municipal securities 2,012 19 - 2,031 Mortgage-backed securities 76,089 394 (745) 75,738 $ 99,368 $ 458 $ (950) $ 98,876 Amortized Fair Cost Value Due in one year or less $ 1,961 $ 1,967 Due from one year to five years 14,911 14,960 Due from five years to ten years 8,370 8,319 Due after ten years 5,117 5,146 30,359 30,392 Mortgage-backed securities 136,625 136,021 $ 166,984 $ 166,413 As of December 31, 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) $ 8,464 $ (50) $ - $ - $ 8,464 $ (50) Municipal securities 2,456 (17) - - 2,456 (17) Mortgage-backed securities 72,641 (470) 16,325 (509) 88,966 (979) $ 83,561 $ (537) $ 16,325 $ (509) $ 99,886 $ (1,046) 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 $ (10) $ 9,795 $ (195) $ 13,100 $ (205) Municipal securities - - - - - - Mortgage-backed securities - - 36,726 (745) 36,726 (745) $ 3,305 $ (10) $ 46,521 $ (940) $ 49,826 $ (950) At December 31, 2015, the categories of temporarily impaired securities, and management’s evaluation of those securities, are as follows: U.S. Government-sponsored enterprises: At December 31, 2015, five investments in U.S. GSE securities had unrealized losses. These unrealized losses related principally to changes in market interest rates. The contractual terms of the investments does not permit the issuer to settle the securities at a price less than the amortized cost bases of the investments. Because the Banks do not intend to sell the investments and it is more likely than not that the Banks will not be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Banks do not consider these investments to be other-than temporarily impaired at December 31, 2015. Municipal securities: At December 31, 2015, seven investments in obligations of municipal securities had unrealized losses. The Banks believes the unrealized losses on those investments were caused by the interest rate environment and do not relate to the underlying credit quality of the issuers. 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 consider these investments to be other-than-temporarily impaired at December 31, 2015. Mortgage-backed securities: At December 31, 2015, fifty-four 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 consider these investments to be other-than-temporarily impaired at December 31, 2015. 2015 2014 Proceeds $ 7,304 $ 9,004 Gains realized 52 212 Losses realized - 96 Securities with a carrying value of approximately $ 124,517,000 92,647,000

Loans and Allowance for loan Lo

Loans and Allowance for loan Losses	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	Note 4. Loans and Allowance for loan Losses Portfolio Segmentation: December 31, 2015 December 31, 2014 PCI All Other PCI All Other Loans Loans Total Loans Loans Total Commercial real estate $ 20,050 $ 349,727 $ 369,777 $ 3,102 $ 190,349 $ 193,451 Consumer real estate 12,764 148,930 161,694 4,380 77,034 81,414 Construction and land development 2,695 102,783 105,478 36 52,469 52,505 Commercial and industrial 2,768 82,183 84,951 3 33,716 33,719 Consumer and other - 5,815 5,815 - 2,314 2,314 Total loans 38,277 689,438 727,715 7,521 355,882 363,403 Less: Allowance for loan losses - (4,354) (4,354) - (3,880) (3,880) Loans, net $ 38,277 $ 685,084 $ 723,361 $ 7,521 $ 352,002 $ 359,523 For purposes of the disclosures required pursuant to the adoption of ASC 310, the loan portfolio was disaggregated into segments. A portfolio segment is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. There are five loan portfolio segments that include commercial real estate, consumer real estate, construction and land development, commercial and industrial, and consumer and other. 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 and general allocations for pools of homogeneous loans with similar risk characteristics and trends. 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 adjusted for qualitative factors and the total dollar amount of the loans in the pool. December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 347,775 $ 145,289 $ 101,751 $ 81,715 $ 5,815 $ 682,345 Impaired loans 1,952 3,641 1,032 468 - 7,093 349,727 148,930 102,783 82,183 5,815 689,438 PCI loans 20,050 12,764 2,695 2,768 - 38,277 Total $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715 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 December 31, 2015 Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total Performing loans $ 1,906 $ 1,015 $ 627 $ 519 $ 29 $ 4,096 Impaired loans - - - 258 - 258 Total $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 December 31, 2014 Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total Performing loans $ 1,734 $ 903 $ 630 $ 353 $ 26 $ 3,646 Impaired loans - 3 60 171 - 234 Total $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 December 31, 2015 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 Loans charged off (95) (247) (50) - (114) (506) Recoveries of loans charged off - - 26 19 12 57 Provision charged to operating expense 267 356 (39) 234 105 923 Ending balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 December 31, 2014 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 1,603 $ 1,040 $ 726 $ 503 $ 264 $ 4,136 Loans charged off - (623) (7) (118) (65) (813) Recoveries of loans charged off 2 - - - 123 125 Provision charged to operating expense 129 489 (29) 139 (296) 432 Ending balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 A description of the general characteristics of the risk grades used by the Company is as follows: Pass: Watch: Special Mention: Substandard: Doubtful: Uncollectible: Non PCI Loans December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 349,030 $ 146,645 $ 101,751 $ 81,683 $ 5,815 $ 684,924 Watch 184 327 - - - 511 Special mention 387 - - 32 - 419 Substandard 126 1,958 1,032 468 - 3,584 Doubtful - - - - - - Total $ 349,727 $ 148,930 $ 102,783 $ 82,183 $ 5,815 $ 689,438 PCI Loans December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 17,127 $ 11,635 $ 1,947 $ 2,458 $ - $ 33,167 Watch - 260 - - - 260 Special mention 1,975 - 526 221 - 2,722 Substandard 948 869 222 89 - 2,128 Doubtful - - - - - - Total $ 20,050 $ 12,764 $ 2,695 $ 2,768 $ - $ 38,277 Total loans $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715 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 Loans: 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 indication 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. December 31, 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 $ 471 $ 258 $ - $ 729 $ 20,050 $ 348,998 $ 369,777 Consumer real estate 581 232 1,351 2,164 12,764 146,766 161,694 Construction and land development 137 - 483 620 2,695 102,163 105,478 Commercial and industrial 207 12 418 637 2,768 81,546 84,951 Consumer and other 12 - - 12 - 5,803 5,815 Total $ 1,408 $ 502 $ 2,252 $ 4,162 $ 38,277 $ 685,276 $ 727,715 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: A loan held for investment is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due (both principal and interest) according to the terms of the loan agreement. For the year ended At December 31, 2015 December 31, 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 $ 1,952 $ 1,952 $ - $ 1,898 $ 73 Consumer real estate 3,641 4,341 - 4,003 81 Construction and land development 1,033 1,033 - 1,044 26 Commercial and industrial 49 49 - 54 3 Consumer and other - - - - - 6,675 7,375 - 6,999 183 PCI loans: None in 2015 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate - - - - - Construction and land development - - - - - Commercial and industrial 418 418 258 448 - Consumer and other - - - - - 418 418 258 448 - PCI loans: None in 2015 Total impaired loans $ 7,093 $ 7,793 $ 258 $ 7,447 $ 183 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 Troubled Debt Restructurings: At December 31, 2015 and 2014, impaired loans included loans that were classified as Troubled Debt Restructurings ("TDRs"). The restructuring of a loan is considered a TDR if both (i) the borrower is experiencing financial difficulties and (ii) the creditor has granted a concession. In assessing whether or not a borrower is experiencing financial difficulties, the Company considers information currently available regarding the financial condition of the borrower. This information includes, but is not limited to, whether (i) the debtor is currently in payment default on any of its debt; (ii) a payment default is probable in the foreseeable future without the modification; (iii) the debtor has declared or is in the process of declaring bankruptcy; and (iv) the debtor's projected cash flow is sufficient to satisfy contractual payments due under the original terms of the loan without a modification. The Company considers all aspects of the modification to loan terms to determine whether or not a concession has been granted to the borrower. Key factors considered by the Company include the debtor's ability to access funds at a market rate for debt with similar risk characteristics, the significance of the modification relative to unpaid principal balance or collateral value of the debt, and the significance of a delay in the timing of payments relative to the original contractual terms of the loan. The most common concessions granted by the Company generally include one or more modifications to the terms of the debt, such as (i) a reduction in the interest rate for the remaining life of the debt; (ii) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk; (iii) a temporary period of interest-only payments; and (iv) a reduction in the contractual payment amount for either a short period or remaining term of the loan. As of December 31, 2015 and 2014, management had approximately, $ 4,990,000 5,563,000 1,297,000 3,626,000 There were no loans modified as troubled debt restructurings during the year ended December 31, 2015. Pre-Modification Post-Modification Outstanding Outstanding Recorded Recorded December 31, 2014 Number of Contracts Investment Investment Commercial real estate 1 $ 1,757 $ 1,757 Consumer real estate 3 3,169 3,169 Commercial and industrial 1 52 52 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. Purchased Credit Impaired Loans: Commercial real estate $ 22,995 Consumer real estate 16,909 Construction and land development 3,553 Commercial and industrial 3,660 Consumer and other - Total loans $ 47,117 Less remaining purchase discount (8,840) 38,277 Less: Allowance for loan losses - Carrying amount, net of allowance $ 38,277 2015 2014 Accretable yield, beginning of period $ 7,983 $ 10,266 Additions 4,282 - Accretion income (1,805) (2,252) Reclassification from nonaccretable 151 (292) Other changes, net (394) 261 Accretable yield, end of period $ 10,217 $ 7,983 The Company did not increase the allowance for loan losses on purchase credit impaired loans during the years ended December 31, 2015 and 2014. 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 Related Party Loans: In the ordinary course of business, the Company has granted loans to certain related parties, including directors, executive officers, and their affiliates. The interest rates on these loans were substantially the same as rates prevailing at the time of the transaction and repayment terms are customary for the type of loan. 2015 2014 Balance, beginning of year $ 14,813 $ 16,230 Disbursements 548 7,847 Repayments (4,510) (9,264) Balance, end of year $ 10,851 $ 14,813 At December 31, 2015, the Company had pre-approved but unused lines of credit totaling approximately $ 1,378,000

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	Note 5. Premises and Equipment 2015 2014 Land and land improvements $ 7,012 $ 3,529 Building and leasehold improvements 16,933 11,257 Furniture, fixtures and equipment 5,701 4,713 Construction in progress 188 352 29,834 19,851 Accumulated depreciation (4,796) (3,912) $ 25,038 $ 15,939 The Company leases several branch locations and also has one ground lease under non-cancelable operating lease agreements. The leases expire between August 2016 and January 2018. Lease expense under the leases was $ 565,667 585,262 2016 $ 553 2017 172 2018 8 Depreciation expense was $ 992,746 788,380 Related party transaction: On September 25, 2014, the board of directors voted to approve the purchase of the Cornerstone Community Bank Miller Plaza Branch facility located at 835 Georgia Avenue, Chattanooga, Tennessee in the form of a condominium from Lamp Post Properties. The chairman of the board, Miller Welborn, previously owned 20 1.4

Deposits

Deposits	12 Months Ended
	Dec. 31, 2015
Deposits [Abstract]
Time and Related Party Deposits [Text Block]	Note 6. Deposits 102,694,000 68,821,000 2016 $ 218,268 2017 48,864 2018 41,151 2019 13,962 2020 16,855 Thereafter 827 $ 339,927 As of December 31, 2015 there was a fair value adjustment of $ 811,480 At December 31, 2015 and 2014, the Company had $ 81,859 70,819 5.6

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	Note 7. Goodwill and Intangible Assets Goodwill Goodwill represents the excess of the purchase price over the fair value of acquired net assets under the acquisition method of accounting. The merger with Cornerstone discussed in Note 2 generated $ 4,166,069 Intangible Assets Finite lived intangible assets of the Company represent a core deposit premium recorded upon the purchase of certain assets and liabilities from other financial institutions. The Company reviews the carrying value of this intangible on an annual basis and on an interim basis if certain events or circumstances indicate that an impairment loss may have been incurred. Management has determined that no impairment has occurred on this asset. 2015 2014 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Amortized intangible asset: Core deposit intangible $ 3,375 $ 600 $ 625 $ 367 2015 2014 Aggregate amortization expense of core deposit premium intangible $ 233 $ 163 2016 $ 305 2017 210 2018 210 2019 210 2020 210 Thereafter 1,630 Total $ 2,775

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 8. Income Taxes 2015 2014 Current tax expense Federal $ 77 $ 1,973 State 167 433 Deferred tax expense (benefit) related to: Provision for loan losses (250) 84 Depreciation (12) 195 Fair value adjustments 312 (924) Nonaccrual interest 121 (99) Foreclosed real estate 1,008 (40) Core deposit intangible (89) (63) Other 307 (441) Total income tax expense $ 1,641 $ 1,118 2015 2014 Federal income tax expense computed at the statutory rate $ 1,071 $ 1,003 State income taxes, net of federal tax benefit 176 127 Nondeductible acquisition expenses 295 - Other 99 (12) Total income tax expense $ 1,641 $ 1,118 2015 2014 Deferred tax assets: Allowance for loan losses $ 1,667 $ 1,361 Fair value adjustments 4,219 1,354 Foreclosed real estate 656 418 Deferred compensation 253 191 State net operating loss carryforward 339 - Other 618 706 Total deferred tax assets 7,752 4,030 Deferred tax liabilities: Accumulated depreciation 1,699 603 Core deposit intangible 1,063 99 Other 743 530 Total deferred tax liabilities 3,505 1,232 Net deferred tax asset $ 4,247 $ 2,798 The income tax returns of the Company for 2014, 2013, and 2012 are subject to examination by the federal and state taxing authorities, generally for three years after they were filed.

Federal Home Loan Bank Advances

Federal Home Loan Bank Advances and Other Borrowings	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Federal Home Loan Bank Advances, Disclosure [Text Block]	Note 9. Federal Home Loan Bank Advances and Other Borrowings Line of Credit On August 28, 2015, the Company entered into a loan agreement (the “Loan Agreement”) with CapStar Bank (the “Lender”) providing for a revolving line of credit of up to $ 8,000,000 During the first 90 days of the revolving line of credit or at any time during which the Company’s subsidiary banks maintain daily settlement accounts at the Lender, borrowings accrue interest at the Lender’s prime rate, subject to a 3.00% floor. Beginning 90 days after the effective date of the revolving line of credit, the Company is required to pay quarterly payments of interest. In addition, commencing on April 15, 2017, the Company must pay quarterly principal amortization payments of $ 125,000 190,000 210,000 The Loan Agreement contains typical representations, warranties and covenants for a revolving line of credit, and the loan agreement has certain financial covenants and capital ratio requirements. Pursuant to the Loan Agreement, the Banks may not permit non-performing assets to be greater than 3.25% of total assets. The Banks must not permit their Texas ratio (nonperforming assets divided by the sum of tangible equity plus the allowance for loan and lease losses) to be greater than 35.00%, and they must not permit their liquidity ratio to be less than 9.00% (or less than 10.00% for two consecutive quarters). The Loan Agreement has standard and commercially reasonable events of default, such as non-payment, failure to perform any covenant or agreement, breach of any representation or warranty, failure to pay other material indebtedness, bankruptcy, insolvency, any ERISA event, any material judgment, any material adverse effect, any change in control, any failure to be insured by the FDIC or any action by a governmental or regulatory authority, etc. The Lender has the right to accelerate the indebtedness upon an event of default. The obligations of the Company under the Loan Agreement are secured by a pledge of all of the capital stock of the Banks pursuant to stock pledge and security agreements. In the event of a default by the Company under the loan Agreement, the lender may terminate the commitments made under the loan agreement, declare all amounts outstanding to be payable immediately, and exercise or pursue any other remedy permitted under the loan agreement or the pledge agreements, or conferred to the lender by operation of law. As of December 31, 2015 the outstanding borrowings under the line of credit were $ 2,000,000 3.50 The primary source of liquidity for the Company is the payment of dividends from the Banks. As of December 31, 2015, the Banks were under no dividend restrictions that requires regulatory approval prior to the payment of a dividend from the Banks to the Company. FHLB borrowings The Banks have agreements with the Federal Home Loan Bank of Cincinnati (FHLB) that can provide advances to the Banks in an amount up to $ 61,317,480 23,853,366 Short-term advance dated January 28, 2015, requiring monthly interest payments, fixed at 0.63%, principal due in July 2016 $ 5,000 Short-term advance dated January 28, 2015, requiring monthly interest payments, fixed at 0.43%, principal due in January 2016 8,000 Short-term advance dated August 31, 2015, requiring monthly interest payments, fixed at 0.41%, principal due in February 2016 5,000 Long-term advance dated January 20, 2006, requiring monthly interest payments, fixed at 4.18%, with a put option exercisable in January 2009 and then quarterly thereafter, principal due in January 2016 5,000 Long-term advance dated January 10, 2007, requiring monthly interest payments, fixed at 4.25%, with a put option exercisable in January 2008 and then quarterly thereafter, principal due in January 2017 5,000 $ 28,000 There were no outstanding FHLB advances at December 31, 2014. As of December 31, 2015 there was a fair value adjustment of $ 187,462 During the fixed rate term, the advances may be prepaid subject to a prepayment penalty as defined in the agreements. On agreements with put options, the FHLB has the right, at its discretion, to terminate only the entire advance prior to the stated maturity date. The termination option may only be exercised on the expiration date of the predetermined lockout period and on a quarterly basis thereafter. 4,000,000 2016 $ 27,000 2017 5,125 2018 190 2019 210 2020 1,475 Total $ 34,000

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2015
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Compensation and Employee Benefit Plans [Text Block]	Note 10. Employee Benefit Plans 401(k) Plan: The Company provides a deferred salary reduction plan (“Plan”) under Section 401 (k) of the Internal Revenue Code covering substantially all employees. After one year of service the Company matches 100 percent of employee contributions up to 3 percent of compensation and 50 percent of employee contributions on the next 2 percent of compensation 219,017 163,509 Stock Option Plans: 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. This plan expired in 2012. Legacy Cornerstone Non-Qualified Plan Options — Legacy SmartBank Stock Option Plan – This plan was assumed by the Company on August 31, 2015. The plan provides for incentive stock options and nonqualified stock options. The maximum number of common shares that can be sold or optioned under the plan is 525,000 Legacy SmartFinancial, Inc. 2010 Incentive Plan - This plan was assumed by the Company on August 31, 2015. This plan provides for incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, performance awards, dividend equivalents and stock or other stock-based awards. The maximum number of common shares that can be sold or optioned under the plan is 525,000 shares. Under the plan, the exercise price of each option shall not be less than 100 percent of the fair market value of the common stock on the date of grant. 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 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 30 40 50 50 Weighted Average Exercisable Number Price Outstanding at December 31, 2014 483,629 $ 10.20 Granted 52,689 15.05 Exercised (24,292) 8.79 Forfeited (3,289) 10.83 Share conversion 23,468 9.71 Retained by Cornerstone shareholders in merger 285,209 11.22 Outstanding at December 31, 2015 817,414 $ 10.62 Weighted Average Exercisable Number Price Outstanding at December 31, 2013 487,431 $ 10.21 Exercised (3,242) 10.69 Forfeited (560) 11.00 Outstanding at December 31, 2014 483,629 $ 10.20 Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 4.08 1,250 5.8 years $ 4.08 1,250 $ 4.08 4.40 1,250 5.6 years 4.40 1,250 4.40 6.20 750 5.3 years 6.20 750 6.20 6.60 62,250 6.2 years 6.60 62,250 6.60 6.80 33,875 5.2 years 6.80 33,875 6.80 9.48 57,250 7.2 years 9.48 57,250 9.48 9.52 407,400 1.2 years 9.52 407,400 9.52 9.60 70,000 8.2 years 9.60 70,000 9.60 10.00 1,250 7.6 years 10.00 1,250 10.00 10.48 79,220 4.5 years 10.48 79,220 10.48 11.67 5,250 5.1 years 11.67 4,200 11.67 14.29 1,050 2.5 years 14.29 1,050 14.29 14.40 21,630 3.2 years 14.40 21,630 14.40 15.05 52,689 9.8 years 15.05 - 15.05 31.96 14,454 2.2 years 31.96 14,454 31.96 53.00 4,200 0.2 years 53.00 4,200 53.00 60.80 688 1.3 years 60.80 688 60.80 61.00 2,958 1.2 years 61.00 2,958 61.00 Outstanding, end of year 817,414 3.4 years 10.62 763,675 10.31 The Company recognized stock-based compensation expense of $ 140,077 14,624 100,216 103,604 103,800 27,738 The intrinsic value of options exercised during the periods ended December 31, 2015 and 2014 was $ 171,574 13,968 5,019,089 4,959,647 213,542 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 December 31, 2015 53,739 $ 12.12 As of December 31, 2015, there was approximately $ 617,000 4.0 The weighted average grant date fair value of all stock options granted during the twelve months ended December 31, 2015 was $ 12.31 Dividend yield 0.0 % Expected life 10Years Expected volatility 81.7 % Risk-free interest rate 1.54 % There were no stock options granted during the twelve months period ended December 31, 2014.

Securities Sold Under Agreement

Securities Sold Under Agreements to Repurchase	12 Months Ended
	Dec. 31, 2015
Securities Sold Under Agreement to Repurchase [Abstract]
Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block]	Securities Sold Under Agreements to Repurchase Securities sold under repurchase agreements, which are secured borrowings, generally mature within one to four days from the transaction date. Securities sold under repurchase agreements are reflected at the amount of cash received in connection with the transaction. The Company may be required to provide additional collateral based on the fair value of the underlying securities. The Company monitors the fair value of the underlying securities on a daily basis. At December 31, 2015 and 2014, the Company had securities sold under agreements to repurchase of $ 28,068,215 9,758,018

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 12. Commitments and Contingencies Loan Commitments: The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing and depository needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit risk and interest rate risk in excess of the amount recognized in the balance sheets. The majority of all commitments to extend credit are variable rate instruments while the standby letters of credit are primarily fixed rate instruments. The Company's exposure to credit loss is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments as it does for on-balance sheet instruments. Commitments to extend credit $ 122.2 million Standby letters of credit, issued by the Company $ 2.9 million Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management's credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property and equipment, residential real estate, and income-producing commercial properties. Standby letters of credit issued by the Company are conditional commitments to guarantee the performance of a customer to a third party. Those letters of credit are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Collateral held varies and is required in instances which the Company deems necessary. At December 31, 2015 and 2014, the carrying amount of liabilities related to the Company's obligation to perform under standby letters of credit was insignificant. The Company has not been required to perform on any standby letters of credit, and the Company has not incurred any losses on standby letters of credit for the years ended December 31, 2015 and 2014. Contingencies: In the normal course of business, the Company may become involved in various legal proceedings. In the opinion of management, any liability resulting from such proceedings would not have a material effect on the Company's financial statements.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2015
Banking and Thrift [Abstract]
Regulatory Capital Requirements under Banking Regulations [Text Block]	Note 13. Regulatory Matters Regulatory Capital Requirements The Company and the Banks are subject to various regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory, and possibly additional discretionary actions, by regulators that, if undertaken, could have a direct material effect on the consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Banks must meet specific capital guidelines that involve quantitative measures of the assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. Effective January 1, 2015, the Company and the Banks are subject to the new regulatory risk-based capital rules adopted by the federal banking agencies implementing Basel III. Under the new capital guidelines, Tier 1 capital generally consists of common stock (plus related surplus) and retained earnings, limited amounts of minority interest in the form of additional Tier 1 capital instruments, and non-cumulative preferred stock and related surplus, subject to certain eligibility standards, less goodwill and other specified intangible assets and other regulatory deductions. Cumulative preferred stock and trust preferred securities issued after May 19, 2010 will no longer qualify as Tier 1 capital, but such securities issued prior to May 19, 2010, including in the case of bank holding companies with less than $15 billion in total assets at that date, trust preferred securities issued prior to that date, will continue to count as Tier 1 capital subject to certain limitations. Tier 2 capital consists of the allowance for loan and lease losses in an amount not exceeding 1.25% of standardized risk-weighted assets, plus qualifying preferred stock, qualifying subordinated debt and qualifying total capital minority interest, net of Tier 2 investments in financial institutions. ⋅ common equity Tier 1 capital ratio (common equity Tier 1 capital to standardized total risk-weighted assets) of 4.5 ⋅ Tier 1 capital ratio (Tier 1 capital to standardized total risk-weighted assets) of 6 ⋅ total capital ratio (total capital to standardized total risk-weighted assets) of 8 ⋅ leverage ratio (Tier 1 capital to average total consolidated assets) of 4 The new capital guidelines also provide that all covered banking organizations must maintain a new capital conservation buffer of common equity Tier 1 capital in an amount greater than 2.5 0.625 7.0 8.5 10.5 The final regulatory capital rules also incorporate these changes in regulatory capital into the prompt corrective action framework, under which the thresholds for “adequately capitalized” banking organizations are equal to the new minimum capital requirements. Under this framework, in order to be considered “well capitalized”, insured depository institutions are required to maintain a Tier 1 leverage ratio of 5 6.5 8 10 At December 31, 2015, under the new regulations in effect on January 1, 2015, both the Company and the Banks were “well capitalized”. As permitted for regulated institutions that are not designated as ”advanced approach” banking organizations (those with assets greater than $250 billion or with foreign exposures greater than $10 billion), the Company and the Banks made a one-time, permanent election to opt out of the requirement to include most components of accumulated other comprehensive income in regulatory capital. At December 31, 2014, the Banks were “well capitalized” under the standards in effect at that time. In 2014 the Company was not subject to the regulatory capital reporting requirements. Regulatory Restrictions on Dividends Pursuant to Tennessee banking law, the Banks may not, without the prior consent of the Commissioner of the Tennessee Department of Financial Institutions (TDFI), pay any dividends to the Company in a calendar year in excess of the total of the Banks’ retained net income for that year plus the retained net income for the preceding two years. During the year ended December 31, 2015, SmartBank paid $ 500,000 7.4 Regulatory Capital Levels Minimum to be well Minimum for capital capitalized under prompt Actual adequacy purposes corrective action provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2015 SmartFinancial, Inc. Total Capital (to Risk-Weighted Assets) $ 99,616 12.32 % $ 64,668 8.00 % $ 80,835 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 95,253 11.78 % 48,501 6.00 % 64,668 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 83,253 10.30 % 36,376 4.50 % 52,543 6.50 % Tier 1 Capital (to Average Assets) 95,253 9.45 % 40,307 4.00 % 50,383 5.00 % Cornerstone Community Bank Total Capital (to Risk-Weighted Assets) $ 40,227 11.69 % $ 27,559 8.00 % $ 34,449 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 39,717 11.53 % 20,669 6.00 % 27,559 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 39,717 11.53 % 15,502 4.50 % 22,392 6.50 % Tier 1 Capital (to Average Assets) 39,717 9.05 % 17,550 4.00 % 21,938 5.00 % SmartBank Total Capital (to Risk-Weighted Assets) $ 60,349 13.03 % $ 37,057 8.00 % $ 46,322 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 56,546 12.21 % 27,793 6.00 % 37,057 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 56,546 12.21 % 20,845 4.50 % 30,109 6.50 % Tier 1 Capital (to Average Assets) 56,546 10.05 % 22,501 4.00 % 28,126 5.00 % Minimum to be well Minimum for capital capitalized under prompt Actual adequacy purposes corrective action provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2014 SmartBank Total Capital (to Risk-Weighted Assets) $ 59,088 14.73 % $ 32,085 8.00 % $ 40,106 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 55,457 13.83 % 16,042 4.00 % 24,064 6.00 % Tier 1 Capital (to Average Assets) 55,457 10.83 % 20,475 4.00 % 25,594 5.00 %

Concentrations of Credit Risk

Concentrations of Credit Risk	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	Note 14. Concentrations of Credit Risk The Company originates primarily commercial, residential, and consumer loans to customers in eastern Tennessee, northwest Florida and north Georgia. The ability of the majority of the Company's customers to honor their contractual loan obligations is dependent on the economy in these areas. Eighty seven percent of the Company's loan portfolio is concentrated in loans secured by real estate, of which a substantial portion is secured by real estate in the Company's primary market areas. Commercial real estate, including commercial construction loans, represented 65 68 The Banks, as a matter of policy, do not generally extend credit to any single borrower or group of related borrowers in excess of 25% of statutory capital, or approximately $9,929,000 in case of Cornerstone Community Bank and $14,136,000 in the case of SmartBank.

Fair Value of Assets and Liabil

Fair Value of Assets and Liabilities	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	Note 15. Fair Value of Assets and Liabilities Determination of Fair Value: The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with Fair Value Measurements and Disclosures The fair value guidance provides a consistent definition of fair value, which focuses on exit price in an orderly transaction (that is, not a forced liquidation or distressed sale) 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. Fair Value Hierarchy: In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. Level 1 - Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2 - Valuation is based on inputs other than quoted prices included within Level I that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability. Level 3 - Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation. 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 the Company in estimating fair value disclosures for financial instruments: Cash and Cash Equivalents: For cash and due from banks, interest-bearing deposits, and federal funds sold, the carrying amount is a reasonable estimate of fair value based on the short-term nature of the assets. Securities Available for Sale: Where quoted prices are available in an active market, management classifies the securities within Level 1 of the valuation hierarchy. If quoted market prices are not available, management estimates fair values 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. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, including GSE obligations, corporate bonds, and other securities. Mortgage-backed securities are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, management classifies those securities in Level 3. Restricted Investments: For restricted investments, the carrying amount is a reasonable estimate of fair value based on the redemption provisions of the restrictive entities. Loans: For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair value for fixed rate loans are estimated using discounted cash flow analyses, using market interest rates for comparable loans. Fair values for nonperforming loans are estimated using discounted cash flow analyses or underlying collateral values, where applicable. Deposits: The fair values disclosed for demand deposits (for example, interest and noninterest checking, savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (that is, their carrying amounts). 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. Securities Sold Under Agreement to Repurchase: The carrying value of these liabilities approximates their fair value. Federal Home Loan Bank Advances and Other Borrowings: The fair value of the FHLB fixed rate borrowings are estimated using discounted cash flows, based on the current incremental borrowing rates for similar types of borrowing arrangements. Commitments to Extend Credit and Standby Letters of Credit: Because commitments to extend credit and standby letters of credit are made using variable rates and have short maturities, the carrying value and the fair value are immaterial for disclosure. Recurring Basis: Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 22,743 $ - $ 22,743 $ - Municipal securities 7,649 - 7,649 - Mortgage-backed securities 136,021 - 136,021 - Total securities available-for-sale $ 166,413 $ - $ 166,413 $ - 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) Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 21,107 $ - $ 21,107 $ - Municipal securities 2,031 - 2,031 - Mortgage-backed securities 75,738 - 75,738 - Total securities available-for-sale $ 98,876 $ - $ 98,876 $ - The Company 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. Assets Measured at Fair Value on a Nonrecurring Basis: Under certain circumstances management makes adjustments to fair value for assets and liabilities although they are not measured at fair value on an ongoing basis. Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Impaired loans $ 160 $ - $ - $ 160 Foreclosed assets 5,358 - - 5,358 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 $ - $ - $ 1,631 Foreclosed assets 4,983 - - 4,983 Balance as of December 31, 2015 Valuation Significant Other Weighted (in thousands) Technique Unobservable Input Average of Input Impaired loans $ 160 Appraisal Appraisal Discounts 6.0 % Foreclosed assets 5,358 Appraisal Appraisal Discounts 22.2 % Impaired Loans: Loans considered impaired under ASC 310-10-35, Receivables 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: 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 other real estate. Subsequently, other real estate is 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 in noninterest expense. Carrying value and estimated fair value: December 31, 2015 December 31, 2014 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Assets: Cash and cash equivalents $ 79,965 $ 79,965 $ 46,736 $ 46,736 Securities available for sale 166,413 166,413 98,876 98,876 Restricted investments 4,451 4,451 2,090 2,090 Loans, net 723,361 721,338 359,523 360,210 Liabilities: Noninterest-bearing demand deposits 131,419 131,419 53,640 53,640 Interest-bearing demand deposits 149,424 149,424 102,113 102,113 Savings deposits 236,901 236,901 120,092 120,092 Time deposits 340,739 342,873 178,963 179,876 Securities sold under agreements to repurchase 28,068 28,068 9,758 9,758 Federal Home Loan Bank advances and other borrowings 34,187 34,169 12,000 12,000 Limitations Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on many judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Significant assets and liabilities that are not considered financial instruments include deferred income taxes and premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates

Small Business Lending Fund

Small Business Lending Fund	12 Months Ended
	Dec. 31, 2015
Small Business Lending Fund [Abstract]
Small Business Lending Fund Disclosure [Text Block]	Note 16. Small Business Lending Fund During 2011, the Company issued to the Secretary of the Treasury 12,000 1,000 1,000 The Company paid cash dividends at a one percent rate or $120,000 for each of the years ended December 31, 2015 and 2014. The dividend rate for the preferred shares increases to nine percent on February 4, 2016.

Concentration in Deposits

Concentration in Deposits	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Concentration In Deposits Disclosure [Text Block]	Note 17. Concentration in Deposits The Company had a concentration in its deposits of one customer totaling approximately $ 28,527,000

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 18. Earnings Per Share Basic earnings per share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding. Diluted earnings per share is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding and dilutive common share equivalents using the treasury stock method. Dilutive common share equivalents include common shares issuable upon exercise of outstanding stock options. (Dollars in thousands, except share amounts) 2015 2014 Basic earnings per share computation: Net income available to common stockholders $ 1,390 $ 1,713 Average common shares outstanding – basic 3,985,220 2,963,589 Basic earnings per share $ 0.35 $ 0.58 Diluted earnings per share computation: Net income available to common stockholders $ 1,390 $ 1,713 Average common shares outstanding – basic 3,985,802 2,963,589 Incremental shares from assumed conversions: Stock options 296,307 329,898 Average common shares outstanding - diluted 4,281,527 3,293,487 Diluted earnings per share $ 0.32 $ 0.52

Condensed Parent Information

Condensed Parent Information	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	Condensed Parent Information (Dollars in thousands) CONDENSED BALANCE SHEETS December 31, December 31, 2015 2014 ASSETS Cash $ 503 $ 476 Investment in subsidiaries 97,020 55,412 Other assets 4,817 - Total assets $ 102,340 $ 55,888 LIABILITIES AND STOCKHOLDERS’ EQUITY Other liabilities $ 163 $ - Other borrowings 2,000 - Total liabilities 2,163 - Stockholders’ equity 100,177 55,888 Total liabilities and stockholders’ equity $ 102,340 $ 55,888 CONDENSED STATEMENTS OF INCOME Years Ended December 31, 2015 2014 INCOME Dividends $ - $ - Interest income - - - - EXPENSES Interest expense 40 - Other operating expenses 1,817 350 Loss before equity in undistributed earnings of subsidiaries and income tax benefit (1,857) (350) Equity in undistributed earnings of subsidiaries 2,993 2,178 Income tax benefit 374 5 Net income 1,510 1,833 Preferred stock dividend requirements 120 120 Net income available to common shareholders $ 1,390 $ 1,713 STATEMENTS OF CASH FLOWS 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 1,510 $ 1,833 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed income of subsidiary (2,993) (2,178) Other (247) 5 Net cash used in operating activities (1,730) (340) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from issuance of note payable 6,000 - Repayment of note payable (4,000) - Proceeds from issuance of common stock 4,043 34 Payment of dividends on preferred stock (120) (120) Net cash provided by (used in) financing activities 5,923 (86) CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of Cornerstone Bancshares, Inc. (4,166) - Net cash used in investing activities (4,166) - NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 27 (426) CASH AND CASH EQUIVALENTS, beginning of year 476 902 CASH AND CASH EQUIVALENTS, end of year $ 503 $ 476

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature Of Business, Policy [Policy Text Block]	Nature of Business: SmartFinancial, Inc. (the "Company") is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, Cornerstone Community Bank and SmartBank (the "Banks"). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northeast Florida, and north Georgia. The Company's primary deposit products are interest-bearing demand deposits and certificates of deposit. Its primary lending products are commercial, residential, and consumer loans.
Use of Estimates, Policy [Policy Text Block]	Basis of Presentation and Accounting Estimates: The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and 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 relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other-than-temporary impairments of securities, and the fair value of financial instruments. The determination of the adequacy of the allowance for loan losses is based on estimates that are particularly susceptible to significant changes in the economic environment and market conditions. In connection with the determination of the estimated losses on loans, management obtains independent appraisals for significant collateral. The Company's loans are generally secured by specific items of collateral including real property, consumer assets, and business assets. Although the Company has a diversified loan portfolio, a substantial portion of its debtors' ability to honor their contracts is dependent on local economic conditions. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may be necessary based on changes in local economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require the Company to recognize additional losses based on their judgments about information available to them at the time of their examination. Because of these factors, it is reasonably possible that the estimated losses on loans may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated. The Company has evaluated subsequent events for potential recognition and/or disclosure in the consolidated financial statements and accompanying notes included in this Annual Report.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents: For purposes of reporting consolidated cash flows, cash and due from banks includes cash on hand, cash items in process of collection and amounts due from banks. Cash and cash equivalents also includes interest-bearing deposits in banks and federal funds sold. Cash flows from loans, federal funds sold, securities sold under agreements to repurchase and deposits are reported net. The Bank is required to maintain average balances in cash or on deposit with the Federal Reserve Bank. The reserve requirement was $ 1,031 3,089 The Company places its cash and cash equivalents with other financial institutions and limits the amount of credit exposure to any one financial institution. From time to time, the balances at these financial institutions exceed the amount insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses on these accounts and management considers this to be a normal business risk.
Marketable Securities, Policy [Policy Text Block]	Securities: Management has classified all securities as available for sale. Securities available for sale are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates investment securities for other-than-temporary impairment using relevant accounting guidance specifying that (a) if the Company does not have the intent to sell a debt security prior to recovery and (b) it is more likely than not that it will not have to sell the debt security prior to recovery, the security would not be considered other-than-temporarily impaired unless a credit loss has occurred in the security. If management does not intend to sell the security and it is more likely than not that they will not have to sell the security before recovery of the cost basis, management will recognize the credit component of an other-than- temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income. Securities borrowed or purchased under agreements to resell and securities loaned or sold under agreements to repurchase are treated as collateralized financial transactions. These agreements are recorded at the amount at which the securities were acquired or sold plus accrued interest. It is the Company's policy to take possession of securities purchased under resale agreements. The market value of these securities is monitored, and additional securities are obtained when deemed appropriate to ensure such transactions are adequately collateralized. The Company also monitors its exposure with respect to securities sold under repurchase agreements, and a request for the return of excess securities held by the counterparty is made when deemed appropriate.
Restricted Investments [Policy Text Block]	Restricted - Investments: The Company is required to maintain an investment in capital stock of various entities. Based on redemption provisions of these entities, the stock has no quoted market value and is carried at cost. At their discretion, these entities may declare dividends on the stock. Management reviews for impairment based on the ultimate recoverability of the cost basis in these stocks.
Loans and Leases Receivable, Valuation, Policy [Policy Text Block]	Loans: Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are reported at their outstanding principal balances less deferred fees and costs on originated loans and the allowance for loan losses. Interest income is accrued on the outstanding principal balance. Loan origination fees, net of certain direct origination costs of consumer and installment loans are recognized at the time the loan is placed on the books. Loan origination fees for all other loans are deferred and recognized as an adjustment of the yield over the life of the loan using the straight-line method without anticipating prepayments. The accrual of interest on loans is discontinued when, in management's opinion, the borrower may be unable to meet payments as they become due, or at the time the loan is 90 days past due, unless the loan is well-secured and in the process of collection. Unsecured loans are typically charged off no later than 120 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged-off at an earlier date if collection of principal and interest is considered doubtful. All interest accrued but not collected for loans that are placed on nonaccrual or charged off is reversed against interest income or charged to the allowance, unless management believes that the accrual of interest is recoverable through the liquidation of collateral. Interest income on nonaccrual loans is recognized on the cash basis, until the loans are returned to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and the loan has been performing according to the contractual terms for a period of not less than six months.
Acquired Loans [Policy Text Block]	Acquired Loans: Acquired loans are those that were acquired when SmartBank assumed all the deposits and certain assets of the former Gulf South Private Bank (“Gulf South transaction”) on October 19, 2012 and the former Cornerstone Bancshares, Inc. (“Cornerstone”) on August 31, 2015. The fair values of acquired loans with evidence of credit deterioration, purchased credit impaired loans (“PCI loans”), are recorded net of a nonaccretable discount and accretable discount. Any excess of cash flows expected at acquisition over the estimated fair value is referred to as the accretable discount and is recognized in interest income over the remaining life of the loan when there is reasonable expectation about the amount and timing of such cash flows. The difference between contractually required payments at acquisition and the cash flows expected to be collected at acquisition is the nonaccretable discount, which is included in the carrying amount of acquired loans. Subsequent decreases to the expected cash flows will generally result in a provision for loan losses. Subsequent increases in cash flows result in a reversal of the provision for loan losses to the extent of prior charges or a reclassification of the difference from nonaccretable to accretable with a positive impact on the accretable discount. Acquired loans are initially recorded at fair value at acquisition date. Accretable discounts related to certain fair value adjustments are accreted into income over the estimated lives of the loans. The Company accounts for performing loans acquired in the acquisition using the expected cash flows method of recognizing discount accretion based on the acquired loans' expected cash flows. Management recasts the estimate of cash flows expected to be collected on each acquired impaired loan pool periodically. If the present value of expected cash flows for a pool is less than its carrying value, an impairment is recognized by an increase in the allowance for loan losses and a charge to the provision for loan losses. If the present value of expected cash flows for a pool is greater than its carrying value, any previously established allowance for loan losses is reversed and any remaining difference increases the accretable yield which will be taken into interest income over the remaining life of the loan pool. Acquired impaired loans are generally not subject to individual evaluation for impairment and are not reported with impaired loans, even if they would otherwise qualify for such treatment. Purchased performing loans are recorded at fair value, including a credit discount. Credit losses on acquired performing loans are estimated based on analysis of the performing portfolio. Such estimated credit losses are recorded as nonaccretable discounts in a manner similar to purchased impaired loans. The fair value discount other than for credit loss is accreted as an adjustment to yield over the estimated lives of the loans. A provision for loan losses is recorded for any deterioration in these loans subsequent to the acquisition.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to expense. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Confirmed losses are charged off immediately. Subsequent recoveries, if any, are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb estimated losses relating to specifically identified loans, as well as probable credit losses inherent in the balance of the loan portfolio. The allowance for loan losses is evaluated on a regular basis by management and is based upon management's periodic review of the uncollectibility of loans in light of historical experience, the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, current economic conditions that may affect the borrower's ability to pay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. This evaluation does not include the effects of expected losses on specific loans or groups of loans that are related to future events or expected changes in economic conditions. While management uses the best information available to make its evaluation, future adjustments to the allowance may be necessary if there are significant changes in economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the Company's allowance for loan losses, and may require the Company to make additions to the allowance based on their judgment about information available to them at the time of their examinations. The allowance consists of specific and general components. The specific component relates to loans that are classified as impaired. For impaired loans, an allowance is established when the discounted cash flows, collateral value, or observable market price of the impaired loan is lower than the carrying value of that loan. The general component covers non-impaired loans and is based on a weighted average derived from the Company's historical loss experience adjusted for other qualitative factors. Other adjustments may be made to the allowance for pools of loans after an assessment of internal or external influences on credit quality that are not fully reflected in the historical loss or risk rating data. An unallocated component may be maintained to cover uncertainties that could affect management's estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. As part of the risk management program, an independent review is performed on the loan portfolio, which supplements management’s assessment of the loan portfolio and the allowance for loan losses. The result of the independent review is reported directly to the Audit Committee of the Board of Directors. Loans, for which the terms have been modified at the borrower's request, and for which the borrower is experiencing financial difficulties, are considered troubled debt restructurings and classified as impaired. A loan is considered impaired when it is probable, based on current information and events, the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest when due. Loans that experience insignificant payment delays and payment shortfalls are not classified as impaired. Impaired loans are measured by either the present value of expected future cash flows discounted at the loan's effective interest rate, the loan's obtainable market price, or the fair value of the collateral if the loan is collateral dependent. Interest on accruing impaired loans is recognized as long as such loans do not meet the criteria for nonaccrual status. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. The Company's homogeneous loan pools include consumer real estate loans, commercial 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 adjusted for qualitative factors and the total dollar amount of the loans in the pool.
Loans and Leases Receivable, Troubled Debt Restructuring Policy [Policy Text Block]	Troubled Debt Restructurings: The Company designates loan modifications as troubled debt restructurings ("TDRs") when for economic and legal reasons related to the borrower's financial difficulties, it grants a concession to the borrower that it would not otherwise consider. TDRs can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accrual status, depending on the individual facts and circumstances of the borrower. In circumstances where the TDR involves charging off a portion of the loan balance, the Company typically classifies these restructurings as nonaccrual. In connection with restructurings, the decision to maintain a loan that has been restructured on accrual status is based on a current, well documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation includes consideration of the borrower's current capacity to pay, which among other things may include a review of the borrower's current financial statements, an analysis of global cash flow sufficient to pay all debt obligations, a debt to income analysis, and an evaluation of secondary sources of payment from the borrower and any guarantors. This evaluation also includes an evaluation of the borrower's current willingness to pay, which may include a review of past payment history, an evaluation of the borrower's willingness to provide information on a timely basis, and consideration of offers from the borrower to provide additional collateral or guarantor support. The credit evaluation also reflects consideration of the borrower's future capacity and willingness to pay, which may include evaluation of cash flow projections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectability of receivables. Restructured nonaccrual loans may be returned to accrual status based on a current, well-documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower's sustained historical repayment for a reasonable period, generally a minimum of six months, prior to the date on which the loan is returned to accrual status.
Finance, Loan and Lease Receivables, Held for Investments, Foreclosed Assets Policy [Policy Text Block]	Foreclosed Assets: Foreclosed assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less selling costs. Any write-down to fair value at the time of transfer to foreclosed assets is charged to the allowance for loan losses. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of carrying amount or fair value less costs to sell. Costs of improvements are capitalized, whereas costs relating to holding foreclosed assets and subsequent write-downs to the value are expensed. The amount of residential real estate where physical possession had been obtained included within foreclosed assets at December 31, 2015 and 2014 was $ 227,000 3,293,000 61,000
Property, Plant and Equipment, Policy [Policy Text Block]	Premises and Equipment: Land is carried at cost. Premises and equipment are carried at cost less accumulated depreciation computed on the straight-line method over the estimated useful lives of the assets or the expected terms of the leases, if shorter. Expected terms include lease option periods to the extent that the exercise of such options is reasonably assured. Maintenance and repairs are expensed as incurred while major additions and improvements are capitalized. Gains and losses on dispositions are included in current operations. Buildings and leasehold improvements 15 40 Furniture and equipment 3 7
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business combinations. Goodwill has an indefinite useful life and is evaluated for impairment annually, or more frequently if events and circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount exceeds the acquired asset’s fair value. The goodwill impairment analysis is a two-step test. The first, used to identify potential impairment, involves comparing each reporting unit’s estimated fair value to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is considered not to be impaired. If the carrying value exceeds estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of impairment. The Company performs its annual goodwill impairment test as of December 31 of each year. For 2015, the results of the first step of the goodwill impairment test provided no indication of potential impairment. Goodwill will continue to be monitored for triggering events that may indicate impairment prior to the next scheduled annual impairment test. Intangible assets consist of core deposit premiums acquired in connection with the Gulf South and Cornerstone transactions. The core deposit premium is initially recognized based on a valuation performed as of the consummation date. The core deposit premium is amortized over the average remaining life of the acquired customer deposits. Amortization expense relating to these intangible assets was $ 233,204 163,100
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	Transfer of Financial Assets: Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company - put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs: The Company expenses all advertising costs as incurred. Advertising expense was $ 452,849 420,048
Income Tax, Policy [Policy Text Block]	Income Taxes: The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management's judgment. Deferred tax assets may be reduced by deferred tax liabilities and a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock Compensation Plans: At December 31, 2015, the Company had options outstanding under stock-based compensation plans, which are described in more detail in Note 10. The plans have been accounted for under the accounting guidance (FASB ASC 718, Compensation Stock Compensation) The stock compensation accounting guidance requires that compensation cost for all stock awards be calculated and recognized over the employees' service period, generally defined as the vesting period. For awards with graded-vesting, compensation cost is recognized on a straight-line basis over the requisite service period for the entire award. A Black-Scholes model is used to estimate the fair value of stock options, while the market value of the Company's common stock at the date of grant is used for restrictive stock awards and stock grants.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Employee Benefit Plan: Employee benefit plan costs are based on the percentage of individual employee's salary, not to exceed the amount that can be deducted for federal income tax purposes.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Variable interest entities: An entity is referred to as a variable interest entity (VIE) if it meets the criteria outlined in ASC Topic 810, which are: (1) the entity has equity that is insufficient to permit the entity to finance its activities without additional subordinated financial support from other parties or (2) the entity has equity investors that cannot make significant decisions about the entity's operations or that do not absorb the expected losses or receive the expected returns of the entity. A VIE must be consolidated by the Company if it is deemed to be the primary beneficiary of the VIE, which is the party involved with the VIE that has a majority of the expected losses, expected residual returns, or both. At December 31, 2015, the Company had an investment in Community Advantage Fund, LLC that qualified as an unconsolidated VIE. The Company’s investment in a partnership consists of an equity interest in a lending partnership for the purposes of loaning funds to an unrelated entity. This entity will use the funds to make loans through the SBA Community Advantage loan Initiative. The Company uses the equity method when it owns an interest in a partnership and can exert significant influence over the partnership’s operations. Under the equity method, the Company’s ownership interest in the partnership’s capital is reported as an investment on its consolidated balance sheets in other assets and the Company’s allocable share of the income or loss from the partnership is reported in noninterest income or expense in the consolidated statements of income. The Company ceases recording losses on an investment in partnership when the cumulative losses and distributions from the partnership exceed the carrying amount of the investment and any advances made by the Company. After the Company’s investment in such partnership reaches zero, cash distributions received from these investments are recorded as income.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Income: Accounting principles generally require that recognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such as unrealized gains and losses on available for sale securities, are reported as a separate component of the equity section of the balance sheet, such items, along with net income, are components of comprehensive income.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair values of financial instruments are estimates using relevant market information and other assumptions, as more fully disclosed in Note 15. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates.
Business Combinations Policy [Policy Text Block]	Business Combinations: Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method of accounting, acquired assets and assumed liabilities are included with the acquirer's accounts as of the date of acquisition at estimated fair value, with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangible assets) capitalized as goodwill. In the event that the fair value of the net assets acquired exceeds the purchase price, an acquisition gain is recorded for the difference in consolidated statements of income for the period in which the acquisition occurred. An intangible asset is recognized as an asset apart from goodwill when it arises from contractual or other legal rights or if it is capable of being separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged. In addition, acquisition-related costs and restructuring costs are recognized as period expenses as incurred. Estimates of fair value are subject to refinement for a period of not to exceed one year from acquisition date as information relative to acquisition date fair values becomes available.
Earnings Per Share, Policy [Policy Text Block]	Earnings per common share: Basic earnings per common share represents income available to common stockholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method
Segment Reporting, Policy [Policy Text Block]	ASC Topic 280, “Segment Reporting,” provides for the identification of reportable segments on the basis of distinct business units and their financial information to the extent such units are reviewed by an entity’s chief decision maker (which can be an individual or group of management persons). ASC Topic 280 permits aggregation or combination of segments that have similar characteristics. In the Company’s operations, each bank branch is viewed by management as being a separately identifiable business or segment from the perspective of monitoring performance and allocation of financial resources. Although the branches operate independently and are managed and monitored separately, each is substantially similar in terms of business focus, type of customers, products, and services. Accordingly, the Company’s consolidated financial statements reflect the presentation of segment information on an aggregated basis in one reportable segment.
New Accounting Pronouncements, Policy [Policy Text Block]	The following is a summary of recent authoritative pronouncements that could impact the accounting, reporting, and/or disclosure of financial information by the Company. In January 2014, the Financial Accounting Standards Board (“FASB”) amended the Receivables topic of the Accounting Standards Codification (“ASC”) in ASU 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure In May 2014, the FASB issued guidance to change the recognition of revenue from contracts with customers in ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). In June 2014, the FASB issued guidance which makes limited amendments to the guidance on accounting for certain repurchase agreements in ASU 2014-11, Transfers and Servicing (Topic 860). In August 2014, the FASB issued guidance that is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures in ASU No. 2014-14, Receivables - Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure In January 2015, the FASB issued guidance that eliminated the concept of extraordinary items from U.S. GAAP in ASU No. 2015-01 - Income Statement-Extraordinary and Unusual Items (Subtopic 225-20). In September 2015, the FASB issued guidance that simplifies the accounting for adjustments made to provisional amounts recognized in a business combination by eliminating the requirement to retrospectively account for those adjustments in ASU 2015-16: Business Combinations (Topic 805): Simplifying the Accounting for Measurement Period Adjustments. In January 2016, the FASB issued guidance that primarily affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments in ASU No. 2016-01 - Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued guidance that requires lessees to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability in ASU 2016-02: Leases (Topic 842).
Reclassification, Policy [Policy Text Block]	Reclassifications: Certain captions and amounts in the 2014 financial statements were reclassified to conform with the 2015 presentation.

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 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

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2015 and 2014 are summarized as follow (in thousands): December 31, 2015 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 22,745 $ 48 $ (50) $ 22,743 Municipal securities 7,614 52 (17) 7,649 Mortgage-backed securities 136,625 375 (979) 136,021 $ 166,984 $ 475 $ (1,046) $ 166,413 December 31, 2014 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value U.S. Government-sponsored enterprises (GSEs) $ 21,267 $ 45 $ (205) $ 21,107 Municipal securities 2,012 19 - 2,031 Mortgage-backed securities 76,089 394 (745) 75,738 $ 99,368 $ 458 $ (950) $ 98,876
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 $ 1,961 $ 1,967 Due from one year to five years 14,911 14,960 Due from five years to ten years 8,370 8,319 Due after ten years 5,117 5,146 30,359 30,392 Mortgage-backed securities 136,625 136,021 $ 166,984 $ 166,413
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 December 31, 2015 and 2014 (in thousands): As of December 31, 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) $ 8,464 $ (50) $ - $ - $ 8,464 $ (50) Municipal securities 2,456 (17) - - 2,456 (17) Mortgage-backed securities 72,641 (470) 16,325 (509) 88,966 (979) $ 83,561 $ (537) $ 16,325 $ (509) $ 99,886 $ (1,046) 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 $ (10) $ 9,795 $ (195) $ 13,100 $ (205) Municipal securities - - - - - - Mortgage-backed securities - - 36,726 (745) 36,726 (745) $ 3,305 $ (10) $ 46,521 $ (940) $ 49,826 $ (950)
Available-for-sale Securities [Table Text Block]	Sales of available for sale securities for the years ended December 31, 2015 and 2014, were as follows (in thousands): 2015 2014 Proceeds $ 7,304 $ 9,004 Gains realized 52 212 Losses realized - 96

Loans and Allowance for loan 31

Loans and Allowance for loan Losses (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	At December 31, 2015 and 2014, loans consist of the following (in thousands): December 31, 2015 December 31, 2014 PCI All Other PCI All Other Loans Loans Total Loans Loans Total Commercial real estate $ 20,050 $ 349,727 $ 369,777 $ 3,102 $ 190,349 $ 193,451 Consumer real estate 12,764 148,930 161,694 4,380 77,034 81,414 Construction and land development 2,695 102,783 105,478 36 52,469 52,505 Commercial and industrial 2,768 82,183 84,951 3 33,716 33,719 Consumer and other - 5,815 5,815 - 2,314 2,314 Total loans 38,277 689,438 727,715 7,521 355,882 363,403 Less: Allowance for loan losses - (4,354) (4,354) - (3,880) (3,880) Loans, net $ 38,277 $ 685,084 $ 723,361 $ 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 December 31, 2015 and 2014, is summarized in the tables below (amounts in thousands): December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Performing loans $ 347,775 $ 145,289 $ 101,751 $ 81,715 $ 5,815 $ 682,345 Impaired loans 1,952 3,641 1,032 468 - 7,093 349,727 148,930 102,783 82,183 5,815 689,438 PCI loans 20,050 12,764 2,695 2,768 - 38,277 Total $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715 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]	The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of December 31, 2015 and 2014 (amounts in thousands): December 31, 2015 Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total Performing loans $ 1,906 $ 1,015 $ 627 $ 519 $ 29 $ 4,096 Impaired loans - - - 258 - 258 Total $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 December 31, 2014 Construction Commercial Consumer Commercial Consumer and Land and and Real Estate Real Estate Development Industrial Other Total Performing loans $ 1,734 $ 903 $ 630 $ 353 $ 26 $ 3,646 Impaired loans - 3 60 171 - 234 Total $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 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 year ending December 31, 2015 and December 31, 2014, by loan classification (amounts in thousands): December 31, 2015 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 Loans charged off (95) (247) (50) - (114) (506) Recoveries of loans charged off - - 26 19 12 57 Provision charged to operating expense 267 356 (39) 234 105 923 Ending balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 December 31, 2014 Consumer Construction Commercial Commercial Real and Land and Consumer Real Estate Estate Development Industrial and Other Total Beginning balance $ 1,603 $ 1,040 $ 726 $ 503 $ 264 $ 4,136 Loans charged off - (623) (7) (118) (65) (813) Recoveries of loans charged off 2 - - - 123 125 Provision charged to operating expense 129 489 (29) 139 (296) 432 Ending balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 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 December 31, 2015 and 2014 (amounts in thousands): Non PCI Loans December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 349,030 $ 146,645 $ 101,751 $ 81,683 $ 5,815 $ 684,924 Watch 184 327 - - - 511 Special mention 387 - - 32 - 419 Substandard 126 1,958 1,032 468 - 3,584 Doubtful - - - - - - Total $ 349,727 $ 148,930 $ 102,783 $ 82,183 $ 5,815 $ 689,438 PCI Loans December 31, 2015 Construction Commercial Commercial Consumer and Land and Consumer Real Estate Real Estate Development Industrial and Other Total Pass $ 17,127 $ 11,635 $ 1,947 $ 2,458 $ - $ 33,167 Watch - 260 - - - 260 Special mention 1,975 - 526 221 - 2,722 Substandard 948 869 222 89 - 2,128 Doubtful - - - - - - Total $ 20,050 $ 12,764 $ 2,695 $ 2,768 $ - $ 38,277 Total loans $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715 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 December 31, 2015 and 2014 (amounts in thousands): December 31, 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 $ 471 $ 258 $ - $ 729 $ 20,050 $ 348,998 $ 369,777 Consumer real estate 581 232 1,351 2,164 12,764 146,766 161,694 Construction and land development 137 - 483 620 2,695 102,163 105,478 Commercial and industrial 207 12 418 637 2,768 81,546 84,951 Consumer and other 12 - - 12 - 5,803 5,815 Total $ 1,408 $ 502 $ 2,252 $ 4,162 $ 38,277 $ 685,276 $ 727,715 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 Financing Receivables [Table Text Block]	The following is an analysis of the impaired loan portfolio detailing the related allowance recorded as of and for the years ended December 31, 2015 and 2014 (amounts in thousands): For the year ended At December 31, 2015 December 31, 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 $ 1,952 $ 1,952 $ - $ 1,898 $ 73 Consumer real estate 3,641 4,341 - 4,003 81 Construction and land development 1,033 1,033 - 1,044 26 Commercial and industrial 49 49 - 54 3 Consumer and other - - - - - 6,675 7,375 - 6,999 183 PCI loans: None in 2015 Impaired loans with a valuation allowance: Non PCI Loans: Commercial real estate - - - - - Consumer real estate - - - - - Construction and land development - - - - - Commercial and industrial 418 418 258 448 - Consumer and other - - - - - 418 418 258 448 - PCI loans: None in 2015 Total impaired loans $ 7,093 $ 7,793 $ 258 $ 7,447 $ 183 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
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 year ended December 31, 2014 (amounts in thousands): Pre-Modification Post-Modification Outstanding Outstanding Recorded Recorded December 31, 2014 Number of Contracts Investment Investment Commercial real estate 1 $ 1,757 $ 1,757 Consumer real estate 3 3,169 3,169 Commercial and industrial 1 52 52
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 at December 31, 2015 is as follows (in thousands): Commercial real estate $ 22,995 Consumer real estate 16,909 Construction and land development 3,553 Commercial and industrial 3,660 Consumer and other - Total loans $ 47,117 Less remaining purchase discount (8,840) 38,277 Less: Allowance for loan losses - Carrying amount, net of allowance $ 38,277
Schedule Of Certain Loans Acquired In Transfer Accounted For As Debt Securities Accretable Yield Movement [Table Text Block]	The following is a summary of the accretable discount on acquired loans for the years ended December 31, 2015 and 2014 (in thousands): 2015 2014 Accretable yield, beginning of period $ 7,983 $ 10,266 Additions 4,282 - Accretion income (1,805) (2,252) Reclassification from nonaccretable 151 (292) Other changes, net (394) 261 Accretable yield, end of period $ 10,217 $ 7,983
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Table Text Block]	Purchased credit impaired loans acquired during the year ended December 31, 2015 for which it was probable at acquisition that all contractually required payments would not be collected are as follows (in thousands): 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
Schedule Of Loan To Directors Officers And Affiliated Parties [Table Text Block]	2015 2014 Balance, beginning of year $ 14,813 $ 16,230 Disbursements 548 7,847 Repayments (4,510) (9,264) Balance, end of year $ 10,851 $ 14,813

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	A summary of premises and equipment at December 31, 2015 and 2014, is as follows (in thousands): 2015 2014 Land and land improvements $ 7,012 $ 3,529 Building and leasehold improvements 16,933 11,257 Furniture, fixtures and equipment 5,701 4,713 Construction in progress 188 352 29,834 19,851 Accumulated depreciation (4,796) (3,912) $ 25,038 $ 15,939
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	At December 31, 2015, the remaining minimum lease payments relating to these leases were as follows (in thousands): 2016 $ 553 2017 172 2018 8

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2015
Deposits [Abstract]
Scheduled Maturities Of Time Deposit [Table Text Block]	The aggregate amount of time deposits in denominations of $250,000 or more was approximately $ 102,694,000 68,821,000 2016 $ 218,268 2017 48,864 2018 41,151 2019 13,962 2020 16,855 Thereafter 827 $ 339,927

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill [Table Text Block]	The following table presents information about our core deposit premium intangible asset at December 31 (in thousands): 2015 2014 Gross Gross Carrying Accumulated Carrying Accumulated Amount Amortization Amount Amortization Amortized intangible asset: Core deposit intangible $ 3,375 $ 600 $ 625 $ 367
Finite-lived Intangible Assets Amortization Expense [Table Text Block]	The following table presents information about aggregate amortization expense for 2015 and 2014 and for the succeeding fiscal years as follows (in thousands): 2015 2014 Aggregate amortization expense of core deposit premium intangible $ 233 $ 163
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated aggregate amortization expense of the core deposit premium intangible for the year ending December 31 (in thousands): 2016 $ 305 2017 210 2018 210 2019 210 2020 210 Thereafter 1,630 Total $ 2,775

Income Taxes (Table)

Income Taxes (Table)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense in the consolidated statements of income for the years ended December 31, 2015 and 2014, includes the following (in thousands): 2015 2014 Current tax expense Federal $ 77 $ 1,973 State 167 433 Deferred tax expense (benefit) related to: Provision for loan losses (250) 84 Depreciation (12) 195 Fair value adjustments 312 (924) Nonaccrual interest 121 (99) Foreclosed real estate 1,008 (40) Core deposit intangible (89) (63) Other 307 (441) Total income tax expense $ 1,641 $ 1,118
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The income tax expense is different from the expected tax expense computed by multiplying income before income tax expense by the statutory income tax rates. The reasons for this difference are as follows (in thousands): 2015 2014 Federal income tax expense computed at the statutory rate $ 1,071 $ 1,003 State income taxes, net of federal tax benefit 176 127 Nondeductible acquisition expenses 295 - Other 99 (12) Total income tax expense $ 1,641 $ 1,118
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of the net deferred tax asset as of December 31, 2015 and 2014, were as follows (in thousands): 2015 2014 Deferred tax assets: Allowance for loan losses $ 1,667 $ 1,361 Fair value adjustments 4,219 1,354 Foreclosed real estate 656 418 Deferred compensation 253 191 State net operating loss carryforward 339 - Other 618 706 Total deferred tax assets 7,752 4,030 Deferred tax liabilities: Accumulated depreciation 1,699 603 Core deposit intangible 1,063 99 Other 743 530 Total deferred tax liabilities 3,505 1,232 Net deferred tax asset $ 4,247 $ 2,798

Federal Home Loan Bank Advanc36

Federal Home Loan Bank Advances and Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank [Table Text Block]	At December 31, 2015, FHLB advances consist of the following (amounts in thousands): Short-term advance dated January 28, 2015, requiring monthly interest payments, fixed at 0.63%, principal due in July 2016 $ 5,000 Short-term advance dated January 28, 2015, requiring monthly interest payments, fixed at 0.43%, principal due in January 2016 8,000 Short-term advance dated August 31, 2015, requiring monthly interest payments, fixed at 0.41%, principal due in February 2016 5,000 Long-term advance dated January 20, 2006, requiring monthly interest payments, fixed at 4.18%, with a put option exercisable in January 2009 and then quarterly thereafter, principal due in January 2016 5,000 Long-term advance dated January 10, 2007, requiring monthly interest payments, fixed at 4.25%, with a put option exercisable in January 2008 and then quarterly thereafter, principal due in January 2017 5,000 $ 28,000
Scheduled Maturities Of Federal Home Loan Bank Advances and Other Borrowings [Table Text Block]	At December 31, 2015, scheduled maturities of the Federal Home Loan Bank advances, federal funds purchased of $ 4,000,000 2016 $ 27,000 2017 5,125 2018 190 2019 210 2020 1,475 Total $ 34,000

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award 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 (24,292) 8.79 Forfeited (3,289) 10.83 Share conversion 23,468 9.71 Retained by Cornerstone shareholders in merger 285,209 11.22 Outstanding at December 31, 2015 817,414 $ 10.62 Weighted Average Exercisable Number Price Outstanding at December 31, 2013 487,431 $ 10.21 Exercised (3,242) 10.69 Forfeited (560) 11.00 Outstanding at December 31, 2014 483,629 $ 10.20
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Information pertaining to options outstanding at December 31, 2015, is as follows: Options Outstanding Options Exercisable Weighted- Average Weighted- Weighted- Remaining Average Average Exercise Number Contractual Exercise Number Exercise Prices Outstanding Life Price Exercisable Price $ 4.08 1,250 5.8 years $ 4.08 1,250 $ 4.08 4.40 1,250 5.6 years 4.40 1,250 4.40 6.20 750 5.3 years 6.20 750 6.20 6.60 62,250 6.2 years 6.60 62,250 6.60 6.80 33,875 5.2 years 6.80 33,875 6.80 9.48 57,250 7.2 years 9.48 57,250 9.48 9.52 407,400 1.2 years 9.52 407,400 9.52 9.60 70,000 8.2 years 9.60 70,000 9.60 10.00 1,250 7.6 years 10.00 1,250 10.00 10.48 79,220 4.5 years 10.48 79,220 10.48 11.67 5,250 5.1 years 11.67 4,200 11.67 14.29 1,050 2.5 years 14.29 1,050 14.29 14.40 21,630 3.2 years 14.40 21,630 14.40 15.05 52,689 9.8 years 15.05 - 15.05 31.96 14,454 2.2 years 31.96 14,454 31.96 53.00 4,200 0.2 years 53.00 4,200 53.00 60.80 688 1.3 years 60.80 688 60.80 61.00 2,958 1.2 years 61.00 2,958 61.00 Outstanding, end of year 817,414 3.4 years 10.62 763,675 10.31
Schedule Of Share Based Compensation Arrangement By Share Based Payment Award Options Non Vested [Table Text Block]	Information related to non-vested options for the period ended December 31, 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 December 31, 2015 53,739 $ 12.12
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	This was determined using the Black-Scholes option-pricing model with the following weighted-average assumptions: Dividend yield 0.0 % Expected life 10Years Expected volatility 81.7 % Risk-free interest rate 1.54 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2015 is as follows: Commitments to extend credit $ 122.2 million Standby letters of credit, issued by the Company $ 2.9 million

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2015
Banking and Thrift [Abstract]
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	Actual and required capital levels at December 31, 2015 and 2014 are presented below (dollars in thousands): Minimum to be well Minimum for capital capitalized under prompt Actual adequacy purposes corrective action provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2015 SmartFinancial, Inc. Total Capital (to Risk-Weighted Assets) $ 99,616 12.32 % $ 64,668 8.00 % $ 80,835 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 95,253 11.78 % 48,501 6.00 % 64,668 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 83,253 10.30 % 36,376 4.50 % 52,543 6.50 % Tier 1 Capital (to Average Assets) 95,253 9.45 % 40,307 4.00 % 50,383 5.00 % Cornerstone Community Bank Total Capital (to Risk-Weighted Assets) $ 40,227 11.69 % $ 27,559 8.00 % $ 34,449 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 39,717 11.53 % 20,669 6.00 % 27,559 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 39,717 11.53 % 15,502 4.50 % 22,392 6.50 % Tier 1 Capital (to Average Assets) 39,717 9.05 % 17,550 4.00 % 21,938 5.00 % SmartBank Total Capital (to Risk-Weighted Assets) $ 60,349 13.03 % $ 37,057 8.00 % $ 46,322 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 56,546 12.21 % 27,793 6.00 % 37,057 8.00 % Common Equity Tier 1 Capital (to Risk-Weighted Assets) 56,546 12.21 % 20,845 4.50 % 30,109 6.50 % Tier 1 Capital (to Average Assets) 56,546 10.05 % 22,501 4.00 % 28,126 5.00 % Minimum to be well Minimum for capital capitalized under prompt Actual adequacy purposes corrective action provisions Amount Ratio Amount Ratio Amount Ratio December 31, 2014 SmartBank Total Capital (to Risk-Weighted Assets) $ 59,088 14.73 % $ 32,085 8.00 % $ 40,106 10.00 % Tier 1 Capital (to Risk-Weighted Assets) 55,457 13.83 % 16,042 4.00 % 24,064 6.00 % Tier 1 Capital (to Average Assets) 55,457 10.83 % 20,475 4.00 % 25,594 5.00 %

Fair Value of Assets and Liab40

Fair Value of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Assets recorded at fair value on a recurring basis are as follows, in thousands Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 22,743 $ - $ 22,743 $ - Municipal securities 7,649 - 7,649 - Mortgage-backed securities 136,021 - 136,021 - Total securities available-for-sale $ 166,413 $ - $ 166,413 $ - 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) Securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 21,107 $ - $ 21,107 $ - Municipal securities 2,031 - 2,031 - Mortgage-backed securities 75,738 - 75,738 - Total securities available-for-sale $ 98,876 $ - $ 98,876 $ -
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]	The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands): Quoted Prices in Significant Significant Active Markets Other Other Balance as of for Identical Observable Unobservable December 31, Assets Inputs Inputs 2015 (Level 1) (Level 2) (Level 3) Impaired loans $ 160 $ - $ - $ 160 Foreclosed assets 5,358 - - 5,358 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 $ - $ - $ 1,631 Foreclosed assets 4,983 - - 4,983
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 December 31, 2015, the significant unobservable inputs used in the fair value measurements are presented below. Balance as of December 31, 2015 Valuation Significant Other Weighted (in thousands) Technique Unobservable Input Average of Input Impaired loans $ 160 Appraisal Appraisal Discounts 6.0 % Foreclosed assets 5,358 Appraisal Appraisal Discounts 22.2 %
Fair Value, by Balance Sheet Grouping [Table Text Block]	The carrying amount and estimated fair value of the Company’s financial instruments at December 31, 2015 and December 31, 2014 are as follows (in thousands): December 31, 2015 December 31, 2014 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Assets: Cash and cash equivalents $ 79,965 $ 79,965 $ 46,736 $ 46,736 Securities available for sale 166,413 166,413 98,876 98,876 Restricted investments 4,451 4,451 2,090 2,090 Loans, net 723,361 721,338 359,523 360,210 Liabilities: Noninterest-bearing demand deposits 131,419 131,419 53,640 53,640 Interest-bearing demand deposits 149,424 149,424 102,113 102,113 Savings deposits 236,901 236,901 120,092 120,092 Time deposits 340,739 342,873 178,963 179,876 Securities sold under agreements to repurchase 28,068 28,068 9,758 9,758 Federal Home Loan Bank advances and other borrowings 34,187 34,169 12,000 12,000

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The effect from the stock options on incremental shares from the assumed conversions for net income per share-basic and net income per share-diluted are presented below. (Dollars in thousands, except share amounts) 2015 2014 Basic earnings per share computation: Net income available to common stockholders $ 1,390 $ 1,713 Average common shares outstanding - basic 3,985,220 2,963,589 Basic earnings per share $ 0.35 $ 0.58 Diluted earnings per share computation: Net income available to common stockholders $ 1,390 $ 1,713 Average common shares outstanding - basic 3,985,802 2,963,589 Incremental shares from assumed conversions: Stock options 296,307 329,898 Average common shares outstanding - diluted 4,281,527 3,293,487 Diluted earnings per share $ 0.32 $ 0.52

Condensed Parent Information (T

Condensed Parent Information (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	CONDENSED BALANCE SHEETS December 31, December 31, 2015 2014 ASSETS Cash $ 503 $ 476 Investment in subsidiaries 97,020 55,412 Other assets 4,817 - Total assets $ 102,340 $ 55,888 LIABILITIES AND STOCKHOLDERS’ EQUITY Other liabilities $ 163 $ - Other borrowings 2,000 - Total liabilities 2,163 - Stockholders’ equity 100,177 55,888 Total liabilities and stockholders’ equity $ 102,340 $ 55,888
Condensed Income Statement [Table Text Block]	CONDENSED STATEMENTS OF INCOME Years Ended December 31, 2015 2014 INCOME Dividends $ - $ - Interest income - - - - EXPENSES Interest expense 40 - Other operating expenses 1,817 350 Loss before equity in undistributed earnings of subsidiaries and income tax benefit (1,857) (350) Equity in undistributed earnings of subsidiaries 2,993 2,178 Income tax benefit 374 5 Net income 1,510 1,833 Preferred stock dividend requirements 120 120 Net income available to common shareholders $ 1,390 $ 1,713
Condensed Cash Flow Statement [Table Text Block]	STATEMENTS OF CASH FLOWS 2015 2014 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 1,510 $ 1,833 Adjustments to reconcile net income to net cash used in operating activities: Equity in undistributed income of subsidiary (2,993) (2,178) Other (247) 5 Net cash used in operating activities (1,730) (340) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from issuance of note payable 6,000 - Repayment of note payable (4,000) - Proceeds from issuance of common stock 4,043 34 Payment of dividends on preferred stock (120) (120) Net cash provided by (used in) financing activities 5,923 (86) CASH FLOWS FROM INVESTING ACTIVITIES Acquisition of Cornerstone Bancshares, Inc. (4,166) - Net cash used in investing activities (4,166) - NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 27 (426) CASH AND CASH EQUIVALENTS, beginning of year 476 902 CASH AND CASH EQUIVALENTS, end of year $ 503 $ 476

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Line Items]
Advertising Expense	$ 452,849	$ 420,048
Federal Reserve Bank Reserve Requirement	1,031	3,089
Amortization of Intangible Assets	233,204	163,100
Foreclosed assets	5,357,950	4,982,913
Residential Real Estate [Member]
Accounting Policies [Line Items]
Foreclosed assets	227,000	$ 3,293,000
Mortgage Loans in Process of Foreclosure, Amount	$ 61,000
Minimum [Member] | Building and Building Improvements [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Minimum [Member] | Furniture and Fixtures [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Building and Building Improvements [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] | Furniture and Fixtures [Member]
Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	7 years

Business Combination (Details)

Business Combination (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Aug. 31, 2015
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	$ 4,166,000	$ 4,166,069

Business Combination (Details T

Business Combination (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 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	$ 4,200
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	7,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 1,600
Business Acquisition, Pro Forma Revenue		$ 19,600
Business Acquisition, Pro Forma Net Income (Loss)		$ 67

Securities (Details)

Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	$ 166,984,000	$ 99,368,000
Debt securities available for sale Gross Unrealized Gains	475,000	458,000
Debt securities available for sale Gross Unrealized Losses	(1,046,000)	(950,000)
Debt securities available for sale Fair Value	166,413,218	98,876,498
US Government-sponsored Enterprises Debt Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	22,745,000	21,267,000
Debt securities available for sale Gross Unrealized Gains	48,000	45,000
Debt securities available for sale Gross Unrealized Losses	(50,000)	(205,000)
Debt securities available for sale Fair Value	22,743,000	21,107,000
Muncipal Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	7,614,000	2,012,000
Debt securities available for sale Gross Unrealized Gains	52,000	19,000
Debt securities available for sale Gross Unrealized Losses	(17,000)	0
Debt securities available for sale Fair Value	7,649,000	2,031,000
Residential Mortgage Backed Securities [Member]
Debt securities available-for-sale:
Debt securities available for sale, Amortized Cost	136,625,000	76,089,000
Debt securities available for sale Gross Unrealized Gains	375,000	394,000
Debt securities available for sale Gross Unrealized Losses	(979,000)	(745,000)
Debt securities available for sale Fair Value	$ 136,021,000	$ 75,738,000

Securities (Details 1)

Securities (Details 1) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Securities Available for Sale, Due in one year or less, Amortized Cost	$ 1,961,000
Securities Available for Sale, Due from one year to five years, Amortized Cost	14,911,000
Securities Available for Sale, Due from five years to ten years, Amortized Cost	8,370,000
Securities Available for Sale, Due after ten years, Amortized Cost	5,117,000
Securities Available for Sale, Debt Securites,Amortized Cost	30,359,000
Securities Available for Sale, Mortgage-backed securities, Amortized Cost	136,625,000
Securities Available for Sale, Amortized Cost	166,984,000	$ 99,368,000
Securities Available for Sale, Due in one year or less, Fair Value	1,967,000
Securities Available for Sale, Due from one year to five years, Fair Value	14,960,000
Securities Available for Sale, Due from five years to ten years, Fair Value	8,319,000
Securities Available for Sale, Due after ten years, Fair Value	5,146,000
Securities Available for Sale, Debt securities, Fair Value	30,392,000
Securities Available for Sale, Mortgage-backed securities, Fair Value	136,021,000
Securities Available for Sale, Fair Value	$ 166,413,218	$ 98,876,498

Securities (Details 2)

Securities (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt securities available-for-sale:
Less than 12 Months, Fair Value	$ 83,561	$ 3,305
Less than 12 Months, Gross Unrealized Losses	(537)	(10)
12 Months or Greater, Fair Value	16,325	46,521
12 Months or Greater, Gross Unrealized Losses	(509)	(940)
Total, Fair Value	99,886	49,826
Total, Gross Unrealized Losses	(1,046)	(950)
US Government-sponsored Enterprises Debt Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	8,464	3,305
Less than 12 Months, Gross Unrealized Losses	(50)	(10)
12 Months or Greater, Fair Value	0	9,795
12 Months or Greater, Gross Unrealized Losses	0	(195)
Total, Fair Value	8,464	13,100
Total, Gross Unrealized Losses	(50)	(205)
Muncipal Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	2,456	0
Less than 12 Months, Gross Unrealized Losses	(17)	0
12 Months or Greater, Fair Value	0	0
12 Months or Greater, Gross Unrealized Losses	0	0
Total, Fair Value	2,456	0
Total, Gross Unrealized Losses	(17)	0
Residential Mortgage Backed Securities [Member]
Debt securities available-for-sale:
Less than 12 Months, Fair Value	72,641	0
Less than 12 Months, Gross Unrealized Losses	(470)	0
12 Months or Greater, Fair Value	16,325	36,726
12 Months or Greater, Gross Unrealized Losses	(509)	(745)
Total, Fair Value	88,966	36,726
Total, Gross Unrealized Losses	$ (979)	$ (745)

Securities (Details 3)

Securities (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Proceeds	$ 7,304	$ 9,004
Gains realized	52	212
Losses realized	$ 0	$ 96

Securities (Details Textual)

Securities (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities Pledged as Collateral	$ 124,517,000	$ 92,647,000

Loans and Allowance for loan 51

Loans and Allowance for loan Losses (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 727,715,000	$ 363,403,000
Less: Allowance for loan losses	(4,354,000)	(3,880,000)	$ (4,136,000)
Loans, net	723,360,786	359,523,466
PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	38,277,000	7,521,000
Less: Allowance for loan losses	0	0
Loans, net	38,277,000	7,521,000
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	689,438,000	355,882,000
Less: Allowance for loan losses	(4,354,000)	(3,880,000)
Loans, net	685,084,000	352,002,000
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	369,777,000	193,451,000
Less: Allowance for loan losses	(1,906,000)	(1,734,000)	(1,603,000)
Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	20,050,000	3,102,000
Commercial Real Estate Mortgage [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	349,727,000	190,349,000
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	161,694,000	81,414,000
Less: Allowance for loan losses	(1,015,000)	(906,000)	(1,040,000)
Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	12,764,000	4,380,000
Consumer Real Estate Mortgage [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	148,930,000	77,034,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	105,478,000	52,505,000
Less: Allowance for loan losses	(627,000)	(690,000)	(726,000)
Construction and Land Development [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,695,000	36,000
Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	102,783,000	52,469,000
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	84,951,000	33,719,000
Less: Allowance for loan losses	(777,000)	(524,000)	(503,000)
Commercial and Industrial Loans [Member] | PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,768,000	3,000
Commercial and Industrial Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	82,183,000	33,716,000
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	5,815,000	2,314,000
Less: Allowance for loan losses	(29,000)	(26,000)	$ (264,000)
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	$ 5,815,000	$ 2,314,000

Loans and Allowance for loan 52

Loans and Allowance for loan Losses (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 727,715	$ 363,403
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	369,777	193,451
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	161,694	81,414
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	105,478	52,505
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	84,951	33,719
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	5,815	2,314
Performing Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	682,345	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	347,775	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	145,289	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	101,751	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	81,715	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	5,815	2,314
Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	7,093	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	1,952	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	3,641	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	1,032	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	468	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	689,438	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	349,727	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	148,930	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	102,783	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	82,183	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	5,815	2,314
PCI Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	38,277	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	20,050	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	12,764	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	2,695	36
PCI Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,768	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 53

Loans and Allowance for loan Losses (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	$ 4,354	$ 3,880	$ 4,136
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	1,906	1,734	1,603
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	1,015	906	1,040
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	627	690	726
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	777	524	503
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	29	26	$ 264
Performing Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	4,096	3,646
Performing Loans [Member] | Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	1,906	1,734
Performing Loans [Member] | Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	1,015	903
Performing Loans [Member] | Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	627	630
Performing Loans [Member] | Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	519	353
Performing Loans [Member] | Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Allowance	29	26
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

Loans and Allowance for loan 54

Loans and Allowance for loan Losses (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	$ 3,880,000	$ 4,136,000
Charged-off loans	(506,000)	(813,000)
Recoveries of loans charged off	57,000	125,000
Provision charged to operating expense	922,955	431,885
Ending balance	4,354,000	3,880,000
Commercial Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	1,734,000	1,603,000
Charged-off loans	(95,000)	0
Recoveries of loans charged off	0	2,000
Provision charged to operating expense	267,000	129,000
Ending balance	1,906,000	1,734,000
Consumer Real Estate Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	906,000	1,040,000
Charged-off loans	(247,000)	(623,000)
Recoveries of loans charged off	0	0
Provision charged to operating expense	356,000	489,000
Ending balance	1,015,000	906,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	690,000	726,000
Charged-off loans	(50,000)	(7,000)
Recoveries of loans charged off	26,000	0
Provision charged to operating expense	(39,000)	(29,000)
Ending balance	627,000	690,000
Commercial and Industrial Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	524,000	503,000
Charged-off loans	0	(118,000)
Recoveries of loans charged off	19,000	0
Provision charged to operating expense	234,000	139,000
Ending balance	777,000	524,000
Consumer and Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	26,000	264,000
Charged-off loans	(114,000)	(65,000)
Recoveries of loans charged off	12,000	123,000
Provision charged to operating expense	105,000	(296,000)
Ending balance	$ 29,000	$ 26,000

Loans and Allowance for loan 55

Loans and Allowance for loan Losses (Details 4) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 727,715	$ 363,403
Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	689,438	355,882
PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	38,277	7,521
Commercial Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	369,777	193,451
Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	349,727	190,349
Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	20,050	3,102
Consumer Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	161,694	81,414
Consumer Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	148,930	77,034
Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	12,764	4,380
Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	105,478	52,505
Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	102,783	52,469
Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,695	36
Commercial and Industrial Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	84,951	33,719
Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	82,183	33,716
Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,768	3
Consumer and Other Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	5,815	2,314
Consumer and Other Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	5,815	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	684,924	339,288
Pass [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	33,167	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	349,030	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	17,127	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	146,645	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	11,635	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	101,751	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	1,947	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	81,683	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	2,458	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	5,815	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	511	6,555
Watch [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	260	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	184	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	327	226
Watch [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	260	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	0	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	0	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	419	0
Special Mention [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,722	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	387	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	1,975	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	526	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	32	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	221	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	3,584	10,039
Substandard [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	2,128	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	126	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	948	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	1,958	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	869	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	1,032	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	222	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	468	538
Substandard [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	89	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	0
Doubtful [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	0	0
Total Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	727,715	363,403
Total Loans [Member] | Commercial Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	369,777	193,451
Total Loans [Member] | Consumer Real Estate Mortgage [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	161,694	81,414
Total Loans [Member] | Construction and Land Development [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	105,478	52,505
Total Loans [Member] | Commercial and Industrial Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	84,951	33,719
Total Loans [Member] | Consumer and Other Loans [Member] | PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans and Leases Receivable, Gross, Carrying Amount	$ 5,815	$ 2,314

Loans and Allowance for loan 56

Loans and Allowance for loan Losses (Details 5) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	$ 1,408	$ 12
Past Due 90 Days or More and Accruing	502	0
Nonaccrual	2,252	5,067
Total Past Due	4,162	5,079
PCI Loans	38,277	7,521
Current Loans	685,276	350,803
Total Loans	727,715	363,403
Commercial Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	471	0
Past Due 90 Days or More and Accruing	258	0
Nonaccrual	0	1,757
Total Past Due	729	1,757
PCI Loans	20,050	3,102
Current Loans	348,998	188,592
Total Loans	369,777	193,451
Consumer Real Estate Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	581	0
Past Due 90 Days or More and Accruing	232	0
Nonaccrual	1,351	2,249
Total Past Due	2,164	2,249
PCI Loans	12,764	4,380
Current Loans	146,766	74,785
Total Loans	161,694	81,414
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	137	0
Past Due 90 Days or More and Accruing	0	0
Nonaccrual	483	643
Total Past Due	620	643
PCI Loans	2,695	36
Current Loans	102,163	51,826
Total Loans	105,478	52,505
Commercial and Industrial Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-89 Days Past Due and Accruing	207	0
Past Due 90 Days or More and Accruing	12	0
Nonaccrual	418	418
Total Past Due	637	418
PCI Loans	2,768	3
Current Loans	81,546	33,298
Total Loans	84,951	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	5,803	2,302
Total Loans	$ 5,815	$ 2,314

Loans and Allowance for loan 57

Loans and Allowance for loan Losses (Details 6) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	$ 6,675	$ 8,421
Impaired loans without a valuation allowance, Unpaid Principal Balance	7,375	8,962
Impaired loans without a valuation allowance, Average Recorded Investment	6,999	8,793
Impaired loans without a valuation allowance, Interest Income Recognized	183	609
Impaired loans with a valuation allowance, Recorded Investment	418	1,865
Impaired loans with a valuation allowance, Unpaid Principal Balance	418	1,865
Impaired loans with a valuation allowance, Related Allowance	258	234
Impaired loans with a valuation allowance, Average Recorded Investment	448	1,934
Impaired loans with a valuation allowance, Interest Income Recognized	0	153
PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Total impaired loans, Recorded Investment	7,093	10,286
Total impaired loans, Unpaid Principal Balance	7,793	10,827
Total impaired loans, Related Allowance	258	234
Total impaired loans, Average Recorded Investment	7,447	10,727
Total impaired loans, Interest Income Recognized	183	762
Commercial Real Estate Mortgage [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,952	2,180
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,952	2,180
Impaired loans without a valuation allowance, Average Recorded Investment	1,898	2,247
Impaired loans without a valuation allowance, Interest Income Recognized	73	193
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	3,641	5,155
Impaired loans without a valuation allowance, Unpaid Principal Balance	4,341	5,692
Impaired loans without a valuation allowance, Average Recorded Investment	4,003	5,289
Impaired loans without a valuation allowance, Interest Income Recognized	81	362
Impaired loans with a valuation allowance, Recorded Investment	0	245
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	245
Impaired loans with a valuation allowance, Related Allowance	0	3
Impaired loans with a valuation allowance, Average Recorded Investment	0	294
Impaired loans with a valuation allowance, Interest Income Recognized	0	12
Construction and Land Development [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,033	1,086
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,033	1,090
Impaired loans without a valuation allowance, Average Recorded Investment	1,044	1,257
Impaired loans without a valuation allowance, Interest Income Recognized	26	54
Impaired loans with a valuation allowance, Recorded Investment	0	1,082
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	1,082
Impaired loans with a valuation allowance, Related Allowance	0	60
Impaired loans with a valuation allowance, Average Recorded Investment	0	1,101
Impaired loans with a valuation allowance, Interest Income Recognized	0	82
Commercial and Industrial Loans [Member] | Non PCI Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	49	0
Impaired loans without a valuation allowance, Unpaid Principal Balance	49	0
Impaired loans without a valuation allowance, Average Recorded Investment	54	0
Impaired loans without a valuation allowance, Interest Income Recognized	3	0
Impaired loans with a valuation allowance, Recorded Investment	418	538
Impaired loans with a valuation allowance, Unpaid Principal Balance	418	538
Impaired loans with a valuation allowance, Related Allowance	258	171
Impaired loans with a valuation allowance, Average Recorded Investment	448	539
Impaired loans with a valuation allowance, Interest Income Recognized	0	59
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 58

Loans and Allowance for loan Losses (Details 7) $ in Thousands	12 Months Ended
	Dec. 31, 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	$ 1,757
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 1,757
Consumer Real Estate Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Pre-Modifications, Number of Contracts | Numbers	3
Financing Receivable, Modifications, Pre-Modification Outstanding Recorded Investment	$ 3,169
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 3,169
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	$ 52
Financing Receivable, Modifications, Post-Modification Outstanding Recorded Investment	$ 52

Loans and Allowance for loan 59

Loans and Allowance for loan Losses (Details 8) $ in Thousands	Dec. 31, 2015USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	$ 47,117
Less remaining purchase discount	(8,840)
Certain Loans Acquired In Transfer	38,277
Less: Allowance for loan losses	0
Carrying amount, net of allowance	38,277
Commercial and Industrial Sector [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	3,660
Consumer And Other [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	0
Consumer Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	16,909
Commercial Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	22,995
Construction and Land Development [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Certain Loans Acquired In Transfer Not Accounted	$ 3,553

Loans and Allowance for loan 60

Loans and Allowance for loan Losses (Details 9) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Accretable yield, beginning of period	$ 7,983	$ 10,266
Additions	4,282	0
Accretion income	(1,805)	(2,252)
Reclassification from nonaccretable	151	(292)
Other changes, net	(394)	261
Accretable yield, end of period	$ 10,217	$ 7,983

Loans and Allowance for loan 61

Loans and Allowance for loan Losses (Details 10) $ in Thousands	Dec. 31, 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 62

Loans and Allowance for loan Losses (Details 11) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Balance, beginning of year	$ 14,813	$ 16,230
Disbursements	548	7,847
Repayments	(4,510)	(9,264)
Balance, end of year	$ 10,851	$ 14,813

Loans and Allowance for loan 63

Loans and Allowance for loan Losses (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Modifications [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 1,378,000
Financing Receivable, Recorded Investment, Nonaccrual Status	2,252,000	$ 5,067,000
Trouble Debt Restructuring [Member]
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Recorded Investment	4,990,000	5,563,000
Financing Receivable, Recorded Investment, Nonaccrual Status	$ 1,297,000	$ 3,626,000

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Land and land improvements	$ 7,012,000	$ 3,529,000
Building and leasehold improvements	16,933,000	11,257,000
Furniture, fixtures and equipment	5,701,000	4,713,000
Construction in progress	188,000	352,000
Property, Plant and Equipment, Gross	29,834,000	19,851,000
Accumulated depreciation	(4,796,000)	(3,912,000)
Property, Plant and Equipment, Net	$ 25,037,510	$ 15,939,117

Premises and Equipment (Detai65

Premises and Equipment (Details 1) $ in Thousands	Dec. 31, 2015USD ($)
Schedule of Future Minimum Rental Payments for Operating Leases [Line Items]
2,016	$ 553
2,017	172
2,018	$ 8

Premises and Equipment (Detai66

Premises and Equipment (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 25, 2014	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation		$ 992,746	$ 788,380
Operating Leases, Rent Expense		$ 565,667	$ 585,262
Equity Method Investment, Ownership Percentage		56.00%
Board of Directors Chairman [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Additions	$ 1,400,000
Lamp Post Properties [Member] | Board of Directors Chairman [Member]
Property, Plant and Equipment [Line Items]
Equity Method Investment, Ownership Percentage	20.00%

Deposits (Details)

Deposits (Details) $ in Thousands	Dec. 31, 2015USD ($)
Time Deposits Maturity [Line Items]
2,016	$ 218,268
2,017	48,864
2,018	41,151
2,019	13,962
2,020	16,855
Thereafter	827
Total	$ 339,927

Deposits (Details Textual)

Deposits (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Time Deposits Maturity [Line Items]
Fair Value Adjustments To Time Deposits On Business Combination	$ 811,480
Deposit Liabilities Reclassified as Loans Receivable	81,859	$ 70,819
Time Deposits 250000 Or More	102,694,000	$ 68,821,000
Related Party [Member]
Time Deposits Maturity [Line Items]
Related Party Deposit Liabilities	$ 5.6

Goodwill and Intangible Asset69

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Amortized intangible asset:
Core deposit intangible, Gross Carrying Amount	$ 3,375	$ 625
Core deposit intangible, Accumulated Amortization	$ 600	$ 367

Goodwill and Intangible Asset70

Goodwill and Intangible Assets (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Aggregate amortization expense of core deposit premium intangible	$ 233,204	$ 163,100

Goodwill and Intangible Asset71

Goodwill and Intangible Assets (Details 2) $ in Thousands	Dec. 31, 2015USD ($)
2,016	$ 305
2,017	210
2,018	210
2,019	210
2,020	210
Thereafter	1,630
Total	$ 2,775

Goodwill and Intangible Asset72

Goodwill and Intangible Assets (Details Textual) - USD ($)	Dec. 31, 2015	Aug. 31, 2015
Goodwill	$ 4,166,000	$ 4,166,069

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current tax expense
Federal	$ 77,000	$ 1,973,000
State	167,000	433,000
Deferred tax expense (benefit) related to:
Provision for loan losses	(250,000)	84,000
Depreciation	(12,000)	195,000
Fair value adjustments	312,000	(924,000)
Nonaccrual interest	121,000	(99,000)
Foreclosed real estate	1,008,000	(40,000)
Core deposit intangible	(89,000)	(63,000)
Other	307,000	(441,000)
Total income tax expense	$ 1,640,744	$ 1,117,593

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Expenses [Line Items]
Federal income tax expense computed at the statutory rate	$ 1,071,000	$ 1,003,000
State income taxes, net of federal tax benefit	176,000	127,000
Nondeductible acquisition expenses	295,000	0
Other	99,000	(12,000)
Total income tax expense	$ 1,640,744	$ 1,117,593

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 1,667	$ 1,361
Fair value adjustments	4,219	1,354
Foreclosed real estate	656	418
Deferred compensation	253	191
State net operating loss carryforward	339	0
Other	618	706
Total deferred tax assets	7,752	4,030
Deferred tax liabilities:
Accumulated depreciation	1,699	603
Core deposit intangible	1,063	99
Other	743	530
Total deferred tax liabilities	3,505	1,232
Net deferred tax asset	$ 4,247	$ 2,798

Federal Home Loan Bank Advanc76

Federal Home Loan Bank Advances and Other Borrowings (Details) $ in Thousands	Dec. 31, 2015USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short-term Federal Home Loan Bank Advances	$ 28,000
Long Term Advance Dated January 20, 2006 Fixed Interest at 4.18 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Long-term Federal Home Loan Bank Advances	5,000
Long-term advance Dated January 10, 2007,Fixed Interest at 4.25, [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Long-term Federal Home Loan Bank Advances	5,000
Short Term Advance Dated January 28 2015 Fixed Interest At 0.63 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short-term Federal Home Loan Bank Advances	5,000
Short Term Advance Dated January 28 2015 Fixed Interest At 0.43 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short-term Federal Home Loan Bank Advances	8,000
Short-term advance Dated August 31, 2015,fixed Interest At 0.41 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Short-term Federal Home Loan Bank Advances	$ 5,000

Federal Home Loan Bank Advanc77

Federal Home Loan Bank Advances and Other Borrowings (Details 1) $ in Thousands	Dec. 31, 2015USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
2,016	$ 27,000
2,017	5,125
2,018	190
2,019	210
2,020	1,475
Total	$ 34,000

Federal Home Loan Bank Advanc78

Federal Home Loan Bank Advances and Other Borrowings (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Aug. 28, 2015	Dec. 31, 2014
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 8,000,000
Long-term Line of Credit	$ 2,000,000
Line of Credit Facility, Interest Rate at Period End	3.50%
Federal Home Loan Bank Borrowings, Fair Value Disclosure	$ 187,462
Carrying Value Of Securities Pledged To Federal Home Loan Bank	$ 23,853,366		$ 0
Long-term Debt, Description	Pursuant to the Loan Agreement, the Banks may not permit non-performing assets to be greater than 3.25% of total assets. The Banks must not permit their Texas ratio (nonperforming assets divided by the sum of tangible equity plus the allowance for loan and lease losses) to be greater than 35.00%, and they must not permit their liquidity ratio to be less than 9.00% (or less than 10.00% for two consecutive quarters).
Federal Funds Purchased	$ 4,000,000
Fiscal quarter 2017 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amortization, Total	125,000
Fiscal quarter 2018 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amortization, Total	190,000
Fiscal quarter 2019 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amortization, Total	210,000
Fiscal quarter 2020 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Amortization, Total	$ 210,000
Long Term Advance Dated January 20, 2006 Fixed Interest at 4.18 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	4.18%
Long-term advance Dated January 10, 2007,Fixed Interest at 4.25, [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	4.25%
Short Term Advance Dated January 28 2015 Fixed Interest At 0.63 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	0.63%
Short Term Advance Dated January 28 2015 Fixed Interest At 0.43 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	0.43%
Short-term advance Dated August 31, 2015,fixed Interest At 0.41 [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate	0.41%
Federal Home Loan Bank Advances [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 61,317,480
Prime Rate [Member]
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Line of Credit Facility, Interest Rate Description	During the first 90 days of the revolving line of credit or at any time during which the Company’s subsidiary banks maintain daily settlement accounts at the Lender, borrowings accrue interest at the Lender’s prime rate, subject to a 3.00% floor.

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Officer and Employee Plans [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding	483,629	487,431
Shares, Granted	52,689
Shares, Exercised	(24,292)	(3,242)
Shares, Forfeited/expired	(3,289)	(560)
Shares, Share conversion	23,468
Shares, Retained by Cornerstone shareholders in merger	285,209
Shares, Outstanding	817,414	483,629
Weighted Average Exercisable Price, Outstanding (in dollars per share)	$ 10.20	$ 10.21
Weighted Average Exercisable Price Granted (in dollars per share)	15.05
Weighted Average Exercisable Price Exercised (in dollars per share)	8.79	10.69
Weighted Average Exercisable Price Forfeited (in dollars per share)	10.83	11
Weighted Average Exercise Price, Share conversion (in dollars per share)	9.71
Weighted Average Exercise Price, Retained by Cornerstone shareholders in merger (in dollars per share)	11.22
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 10.62	$ 10.20

Employee Benefit Plans (Detai80

Employee Benefit Plans (Details 1) - Officer and Employee Plans [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Exercise Prices	$ 10.62	$ 10.20	$ 10.21
Number Outstanding	817,414	483,629	487,431
Options Outstanding, Weighted Average Remaining Life	3 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 10.62
Options, Number Exercisable	763,675
Options Exercisable, Weighted Average Exercise Price	$ 10.31
Exercise Price One [Member]
Exercise Prices	$ 4.08
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	5 years 9 months 18 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]
Exercise Prices	$ 4.40
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	5 years 7 months 6 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]
Exercise Prices	$ 6.20
Number Outstanding	750
Options Outstanding, Weighted Average Remaining Life	5 years 3 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 6.20
Options, Number Exercisable	750
Options Exercisable, Weighted Average Exercise Price	$ 6.20
Exercise Price Four [Member]
Exercise Prices	$ 6.60
Number Outstanding	62,250
Options Outstanding, Weighted Average Remaining Life	6 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 6.60
Options, Number Exercisable	62,250
Options Exercisable, Weighted Average Exercise Price	$ 6.60
Exercise Price Five [Member]
Exercise Prices	$ 6.80
Number Outstanding	33,875
Options Outstanding, Weighted Average Remaining Life	5 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 6.80
Options, Number Exercisable	33,875
Options Exercisable, Weighted Average Exercise Price	$ 6.80
Exercise Price Six [Member]
Exercise Prices	$ 9.48
Number Outstanding	57,250
Options Outstanding, Weighted Average Remaining Life	7 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 9.48
Options, Number Exercisable	57,250
Options Exercisable, Weighted Average Exercise Price	$ 9.48
Exercise Price Seven [Member]
Exercise Prices	$ 9.52
Number Outstanding	407,400
Options Outstanding, Weighted Average Remaining Life	1 year 2 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]
Exercise Prices	$ 9.60
Number Outstanding	70,000
Options Outstanding, Weighted Average Remaining Life	8 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 9.60
Options, Number Exercisable	70,000
Options Exercisable, Weighted Average Exercise Price	$ 9.60
Exercise Price Nine [Member]
Exercise Prices	$ 10
Number Outstanding	1,250
Options Outstanding, Weighted Average Remaining Life	7 years 7 months 6 days
Options Outstanding, Weighted Average Exercise Price	$ 10
Options, Number Exercisable	1,250
Options Exercisable, Weighted Average Exercise Price	$ 10
Exercise Price Ten [Member]
Exercise Prices	$ 10.48
Number Outstanding	79,220
Options Outstanding, Weighted Average Remaining Life	4 years 6 months
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]
Exercise Prices	$ 11.67
Number Outstanding	5,250
Options Outstanding, Weighted Average Remaining Life	5 years 1 month 6 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]
Exercise Prices	$ 14.29
Number Outstanding	1,050
Options Outstanding, Weighted Average Remaining Life	2 years 6 months
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]
Exercise Prices	$ 14.40
Number Outstanding	21,630
Options Outstanding, Weighted Average Remaining Life	3 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 14.40
Options, Number Exercisable	21,630
Options Exercisable, Weighted Average Exercise Price	$ 14.40
Exercise Price Fourteen [Member]
Exercise Prices	$ 15.05
Number Outstanding	52,689
Options Outstanding, Weighted Average Remaining Life	9 years 9 months 18 days
Options Outstanding, Weighted Average Exercise Price	$ 15.05
Options, Number Exercisable	0
Options Exercisable, Weighted Average Exercise Price	$ 15.05
Exercise Price Fifteen [Member]
Exercise Prices	$ 31.96
Number Outstanding	14,454
Options Outstanding, Weighted Average Remaining Life	2 years 2 months 12 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]
Exercise Prices	$ 53
Number Outstanding	4,200
Options Outstanding, Weighted Average Remaining Life	2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 53
Options, Number Exercisable	4,200
Options Exercisable, Weighted Average Exercise Price	$ 53
Exercise Price Seventeen [Member]
Exercise Prices	$ 60.80
Number Outstanding	688
Options Outstanding, Weighted Average Remaining Life	1 year 3 months 18 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]
Exercise Prices	$ 61
Number Outstanding	2,958
Options Outstanding, Weighted Average Remaining Life	1 year 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 61
Options, Number Exercisable	2,958
Options Exercisable, Weighted Average Exercise Price	$ 61

Employee Benefit Plans (Detai81

Employee Benefit Plans (Details 2)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Nonvested, beginning balance | shares	7,358
Number of Shares, Granted | shares	52,689
Number of Shares, Vested | shares	(6,439)
Number of Shares, Forfeited/expired | shares	(237)
Number of Shares, Share conversion | shares	368
Number of Shares, Nonvested, ending balance | shares	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

Employee Benefit Plans (Detai82

Employee Benefit Plans (Details 3)	12 Months Ended
	Dec. 31, 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%

Employee Benefit Plans (Detai83

Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 12.31
Allocated Share-based Compensation Expense	$ 140,077	$ 14,624
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	103,604	103,800
Deferred Tax Expense from Stock Options Exercised	27,738	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	171,574	13,968
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	5,019,089	4,959,647
Proceeds from Stock Options Exercised	$ 213,542
Deferred Compensation Arrangements, Overall, Description	After one year of service the Company matches 100 percent of employee contributions up to 3 percent of compensation and 50 percent of employee contributions on the next 2 percent of compensation
Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Cost Recognized	$ 219,017	$ 163,509
Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock or Unit Option Plan Expense	100,216
Employee Stock Option [Member]
Defined Benefit Plan Disclosure [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 617,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years
Stock Incentive Plan Two Thousand Fifteen [Member]
Defined Benefit Plan Disclosure [Line Items]
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	30.00%
Percentage Of Incentive Stock Options Vest On Fourth Anniversary Of Grant Date	40.00%
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	50.00%
Share-Based Compensation Arrangement By Share-Based Payment Award, Options, Outstanding, Number	2,000,000
Smart Bank Stock Option Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	525,000
Legacy Smart Financial Inc 2010 Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	525,000

Securities Sold Under Agreeme84

Securities Sold Under Agreements to Repurchase (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Securities Sold under Agreements to Repurchase	$ 28,068,215	$ 9,758,018

Commitments and Contingencies85

Commitments and Contingencies (Details) $ in Millions	Dec. 31, 2015USD ($)
Commitments to extend credit	$ 122.2
Standby letters of credit, issued by the Company	$ 2.9

Regulatory Matters (Details)

Regulatory Matters (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio	4.00%
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	10.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	8.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	6.50%
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	5.00%
SmartFinancial, Inc. [Member]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 99,616
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	95,253
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	83,253
Tier 1 Capital (to Average Assets), Actual Amount	$ 95,253
Total Capital (to Risk-Weighted Assets), Actual Ratio	12.32%
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	11.78%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	10.30%
Tier 1 Capital (to Average Assets), Actual Ratio	9.45%
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 64,668
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	48,501
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	36,376
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 40,307
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio	4.00%
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 80,835
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	64,668
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	52,543
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 50,383
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	10.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	8.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	6.50%
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	5.00%
Comerstone Community Bank [Member]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 40,227
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	39,717
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	39,717
Tier 1 Capital (to Average Assets), Actual Amount	$ 39,717
Total Capital (to Risk-Weighted Assets), Actual Ratio	11.69%
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	11.53%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	11.53%
Tier 1 Capital (to Average Assets), Actual Ratio	9.05%
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 27,559
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	20,669
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	15,502
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 17,550
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio	4.00%
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 34,449
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	27,559
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	22,392
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 21,938
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	10.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	8.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	6.50%
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	5.00%
Smart Bank [Member]
Total Capital (to Risk-Weighted Assets), Actual Amount	$ 60,349	$ 59,088
Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	56,546	55,457
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Amount	56,546
Tier 1 Capital (to Average Assets), Actual Amount	$ 56,546	$ 55,457
Total Capital (to Risk-Weighted Assets), Actual Ratio	13.03%	14.73%
Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	12.21%	13.83%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Actual Ratio	12.21%
Tier 1 Capital (to Average Assets), Actual Ratio	10.05%	10.83%
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	$ 37,057	$ 32,085
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	27,793	16,042
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Amount	20,845
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Amount	$ 22,501	$ 20,475
Total Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	8.00%	8.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	6.00%	4.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum for capital adequacy purposes Ratio	4.50%
Tier 1 Capital (to Average Assets), Minimum for capital adequacy purposes Ratio	4.00%	4.00%
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 46,322	$ 40,106
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	37,057	24,064
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	30,109
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Amount	$ 28,126	$ 25,594
Total Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	10.00%	10.00%
Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	8.00%	6.00%
Common Equity Tier 1 Capital (to Risk-Weighted Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	6.50%
Tier 1 Capital (to Average Assets), Minimum to be well capitalized under prompt corrective action provisions Ratio	5.00%	5.00%

Regulatory Matters (Details Tex

Regulatory Matters (Details Textual)	12 Months Ended
	Dec. 31, 2015USD ($)
Description of Regulatory Requirements, Capital Adequacy Purposes	Cumulative preferred stock and trust preferred securities issued after May 19, 2010 will no longer qualify as Tier 1 capital, but such securities issued prior to May 19, 2010, including in the case of bank holding companies with less than $15 billion in total assets at that date, trust preferred securities issued prior to that date, will continue to count as Tier 1 capital subject to certain limitations. Tier 2 capital consists of the allowance for loan and lease losses in an amount not exceeding 1.25% of standardized risk-weighted assets, plus qualifying preferred stock, qualifying subordinated debt and qualifying total capital minority interest, net of Tier 2 investments in financial institutions.
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Capital Conservation buffer Percentage	2.50%
Incremental of Capital Conservation buffer Percentage	0.625%
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	5.00%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Dividends	$ 500,000
Dividends Payable	$ 7,400,000
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%
Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%
Minimum [Member]
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	7.00%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.50%
Capital Required for Capital Adequacy to Risk Weighted Assets	10.50%

Concentrations of Credit Risk (

Concentrations of Credit Risk (Details Textual)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Credit Extending Terms To Borrowers	The Banks, as a matter of policy, do not generally extend credit to any single borrower or group of related borrowers in excess of 25% of statutory capital, or approximately $9,929,000 in case of Cornerstone Community Bank and $14,136,000 in the case of SmartBank.
Commercial Real Estate Portfolio Segment [Member]
Concentration Risk, Percentage	65.00%	68.00%

Fair Value of Assets and Liab89

Fair Value of Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 166,413	$ 98,876
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	166,413	98,876
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
U.S. Government-sponsored enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	22,743	21,107
U.S. Government-sponsored enterprises (GSEs) [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
U.S. Government-sponsored enterprises (GSEs) [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	22,743	21,107
U.S. Government-sponsored enterprises (GSEs) [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	7,649	2,031
Municipal 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
Municipal securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	7,649	2,031
Municipal 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
Mortgage-backed securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	136,021	75,738
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
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	136,021	75,738
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

Fair Value of Assets and Liab90

Fair Value of Assets and Liabilities (Details 1) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 160	$ 1,631
Foreclosed assets	5,358	4,983
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	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	160	1,631
Foreclosed assets	$ 5,358	$ 4,983

Fair Value of Assets and Liab91

Fair Value of Assets and Liabilities (Details 2) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Impaired Loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 160
Fair Value Measurements, Valuation Technique	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	$ 5,358
Fair Value Measurements, Valuation Technique	Appraisal
Fair Value Measurements, Significant Other Unobservable Input	Appraisal Discounts
Fair Value Inputs, Weighted Average of Input	22.20%

Fair Value of Assets and Liab92

Fair Value of Assets and Liabilities (Details 3) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Cash and cash equivalents, Carrying Amount	$ 79,964,633	$ 46,736,414	$ 79,435,338
Securities available for sale, Carrying Amount	166,413,000	98,876,000
Restricted investments, Carrying Amount	4,451,050	2,090,150
Loans, net, Carrying Amount	723,360,786	359,523,466
Cash and due from banks, Estimated Fair Value	79,965,000	46,736,000
Securities available for sale, Estimated Fair Value	166,413,000	98,876,000
Restricted investments, Estimated Fair Value	4,451,000	2,090,000
Loans, net, Estimated Fair Value	721,338,000	360,210,000
Liabilities:
Noninterest-bearing demand deposits, Carrying Amount	131,418,580	53,639,741
Interest-bearing demand deposits, Carrying Amount	149,423,954	102,112,506
Savings deposits, Carrying Amount	236,901,000	120,092,000
Time deposits, Carrying Amount	340,739,072	178,962,822
Securities sold under agreements to repurchase, Carrying Amount	28,068,215	9,758,018
Federal Home Loan Bank advances and other borrowings, Carrying Amount	34,187,462	12,000,000
Noninterest-bearing demand deposits, Estimated Fair Value	131,419,000	53,640,000
Interest-bearing demand deposits, Estimated Fair Value	149,424,000	102,113,000
Savings deposits, Estimated Fair Value	236,901,000	120,092,000
Time deposits, Estimated Fair Value	342,873,000	179,876,000
Securities sold under agreements to repurchase, Estimated Fair Value	28,068,000	9,758,000
Federal Home Loan Bank advances and other borrowings, Estimated Fair Value	$ 34,169,000	$ 12,000,000

Small Business Lending Fund (De

Small Business Lending Fund (Details Textual) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2011
Class of Stock [Line Items]
Preferred Stock, Shares Issued	12,000	12,000
SBLF Program [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Issued			12,000
Share Price			$ 1,000
Preferred Stock, Redemption Price Per Share			$ 1,000
Preferred Stock, Dividend Payment Terms	The Company paid cash dividends at a one percent rate or $120,000 for each of the years ended December 31, 2015 and 2014. The dividend rate for the preferred shares increases to nine percent on February 4, 2016.

Concentration in Deposits (Deta

Concentration in Deposits (Details Textual) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Concentration Risk [Line Items]
Deposits	$ 858,482,551	$ 454,807,080
Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Deposits	$ 0	$ 28,527,000

Earnings per Share (Details)

Earnings per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Basic earnings per share computation:
Net income available to common stockholders	$ 1,389,712	$ 1,712,655
Basic earnings per share	$ 0.35	$ 0.58
Diluted earnings per share computation:
Net income available to common stockholders	$ 1,390,000	$ 1,713,000
Average common shares outstanding - basic	3,985,802	2,963,589
Incremental shares from assumed conversions:
Average common shares outstanding - basic	3,985,202	2,963,589
Stock options	296,307	329,898
Average common shares outstanding - diluted	4,281,527	3,293,487
Diluted earnings per share	$ 0.32	$ 0.52

Condensed Parent Information (D

Condensed Parent Information (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash	$ 79,964,633	$ 46,736,414	$ 79,435,338
Other assets	12,436,625	5,394,448
Total assets	1,023,962,879	533,801,248
LIABILITIES AND STOCKHOLDERS’ EQUITY
Total liabilities	923,786,020	477,913,461
Stockholders’ equity	100,176,859	55,887,787	52,830,362
Total liabilities and stockholders’ equity	1,023,962,879	533,801,248
Parent [Member]
ASSETS
Cash	503,000	476,000	$ 902,000
Investment in subsidiaries	97,020,000	55,412,000
Other assets	4,817,000	0
Total assets	102,340,000	55,888,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
Other liabilities	163,000	0
Other borrowings	2,000,000	0
Total liabilities	2,163,000	0
Stockholders’ equity	100,177,000	55,888,000
Total liabilities and stockholders’ equity	$ 102,340,000	$ 55,888,000

Condensed Parent Information 97

Condensed Parent Information (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
INCOME
Interest income	$ 27,753,233	$ 20,691,368
EXPENSES
Interest expense	2,757,142	2,036,536
Income tax benefit	(1,640,744)	(1,117,593)
Net income	1,509,712	1,832,655
Preferred stock dividend requirements	120,000	120,000
Net income available to common shareholders	1,389,712	1,712,655
Parent [Member]
INCOME
Dividends	0	0
Interest income	0	0
Interest and Dividend Income, Operating	0	0
EXPENSES
Interest expense	40,000	0
Other operating expenses	1,817,000	350,000
Loss before equity in undistributed earnings of subsidiaries and income tax benefit	(1,857,000)	(350,000)
Equity in undistributed earnings of subsidiaries	2,993,000	2,178,000
Income tax benefit	374,000	5,000
Net income	1,510,000	1,833,000
Preferred stock dividend requirements	120,000	120,000
Net income available to common shareholders	$ 1,390,000	$ 1,713,000

Condensed Parent Information 98

Condensed Parent Information (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 1,509,712	$ 1,832,655
Adjustments to reconcile net income to net cash used in operating activities:
Other	(1,200,552)	(2,580,725)
Net cash used in operating activities	2,341,425	1,688,083
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	4,043,011	34,662
Payment of dividends on preferred stock	(120,000)	(120,000)
Net cash provided by (used in) financing activities	38,824,705	22,299,585
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in investing activities	(7,937,911)	(56,686,592)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	33,228,219	(32,698,924)
CASH AND CASH EQUIVALENTS, beginning of year	46,736,414	79,435,338
CASH AND CASH EQUIVALENTS, end of year	79,964,633	46,736,414
Parent [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	1,510,000	1,833,000
Adjustments to reconcile net income to net cash used in operating activities:
Equity in undistributed income of subsidiary	(2,993,000)	(2,178,000)
Other	(247,000)	5,000
Net cash used in operating activities	(1,730,000)	(340,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of note payable	6,000,000	0
Repayment of note payable	(4,000,000)	0
Proceeds from issuance of common stock	4,043,000	34,000
Payment of dividends on preferred stock	(120,000)	(120,000)
Net cash provided by (used in) financing activities	5,923,000	(86,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of Cornerstone Bancshares, Inc.	(4,166,000)	0
Net cash used in investing activities	(4,166,000)	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	27,000	(426,000)
CASH AND CASH EQUIVALENTS, beginning of year	476,000	902,000
CASH AND CASH EQUIVALENTS, end of year	$ 503,000	$ 476,000