SmartFinancial (SMBK) 10-Q 14 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 11, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Central Index Key	1,038,773
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SMBK
Entity Common Stock, Shares Outstanding		5,888,408

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Cash and due from banks	$ 39,773,759	$ 40,358,647
Interest-bearing deposits at other financial institutions	18,813,107	33,405,986
Federal funds sold	0	6,200,000
Total cash and cash equivalents	58,586,866	79,964,633
Securities available for sale	138,627,905	166,413,218
Restricted investments, at cost	4,451,250	4,451,050
Loans, net of allowance for loan losses of $4,964,351 at September 30, 2016 and $4,354,513 at December 31, 2015	792,178,219	723,360,786
Bank premises and equipment, net	27,862,914	25,037,510
Foreclosed assets	2,535,520	5,357,950
Goodwill and core deposit intangible, net	6,674,641	6,941,107
Other assets	9,808,430	12,436,625
Total assets	1,040,725,745	1,023,962,879
Deposits:
Noninterest-bearing demand deposits	145,508,791	131,418,580
Interest-bearing demand deposits	152,216,383	149,423,954
Money market and savings deposits	271,259,319	236,900,945
Time deposits	291,857,348	340,739,072
Total deposits	860,841,841	858,482,551
Securities sold under agreement to repurchase	24,202,095	28,068,215
Federal Home Loan Bank advances and other borrowings	43,048,423	34,187,462
Accrued expenses and other liabilities	7,463,484	3,047,792
Total liabilities	935,555,843	923,786,020
Stockholders' equity:
Preferred stock - $1 par value; 2,000,000 shares authorized; 12,000 issued and outstanding in 2016 and 2015	12,000	12,000
Common stock - $1 par value; 40,000,000 shares authorized; 5,885,408 and 5,806,477 shares issued and outstanding in 2016 and 2015, respectively	5,885,408	5,806,477
Additional paid-in capital	83,329,811	82,616,015
Retained earnings	15,493,873	12,094,488
Accumulated other comprehensive income (loss)	448,810	(352,121)
Total stockholders' equity	105,169,902	100,176,859
Total liabilities and stockholders' equity	$ 1,040,725,745	$ 1,023,962,879

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for loan losses (in dollars)	$ 4,964	$ 4,354
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	5,885,408	5,806,477
Common stock, shares outstanding	5,885,408	5,806,477

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
INTEREST INCOME
Loans, including fees	$ 10,110,680	$ 6,655,919	$ 29,439,355	$ 15,851,555
Securities and interest-bearing deposits at other financial institutions	601,624	452,114	1,983,606	1,233,366
Federal funds sold and other earning assets	51,172	41,077	164,653	97,004
Total interest income	10,763,476	7,149,110	31,587,614	17,181,925
INTEREST EXPENSE
Deposits	1,065,092	687,992	3,039,044	1,688,661
Securities sold under agreements to repurchase	16,614	7,394	48,353	13,071
Federal Home Loan Bank advances and other borrowings	17,165	31,326	91,714	34,838
Total interest expense	1,098,871	726,712	3,179,111	1,736,570
Net interest income before provision for loan losses	9,664,605	6,422,398	28,408,503	15,445,355
Provision for loan losses	260,567	32,397	616,543	356,325
Net interest income after provision for loan losses	9,404,038	6,390,001	27,791,960	15,089,030
NONINTEREST INCOME
Customer service fees	295,951	207,878	850,632	487,193
Gain on sale of securities	18,224	0	199,587	52,255
Gain on sale of loans and other assets	286,966	66,041	706,371	161,896
Gain (loss) on sale of foreclosed assets	130,383	(445,980)	184,626	(426,168)
Other noninterest income	472,300	350,648	1,294,318	817,676
Total noninterest income	1,203,824	178,587	3,235,534	1,092,852
NONINTEREST EXPENSES
Salaries and employee benefits	4,311,708	3,184,662	13,292,864	7,721,381
Net occupancy and equipment expense	965,159	707,670	3,120,234	1,826,556
Depository insurance	153,353	144,417	440,100	339,376
Foreclosed assets	78,988	90,574	199,419	179,796
Advertising	179,145	131,875	536,657	353,341
Data processing	456,889	292,996	1,352,882	696,773
Professional services	558,368	907,755	1,564,973	1,593,621
Amortization of intangible assets	79,761	58,301	266,467	139,851
Service contracts	271,921	196,553	873,160	507,548
Other operating expenses	994,324	778,505	2,827,086	1,755,973
Total noninterest expenses	8,049,616	6,493,308	24,473,842	15,114,216
Income before income tax expense	2,558,246	75,280	6,553,652	1,067,666
Income tax expense	947,354	152,189	2,402,267	740,081
Net income	1,610,892	(76,909)	4,151,385	327,585
Preferred stock dividends	270,000	30,000	752,000	90,000
Net income (loss) available to common stockholders	$ 1,340,892	$ (106,909)	$ 3,399,385	$ 237,585
EARNINGS PER COMMON SHARE
Basic (in dollars per share)	$ 0.23	$ (0.03)	$ 0.58	$ 0.07
Diluted (in dollars per share)	$ 0.22	$ (0.03)	$ 0.56	$ 0.06
Weighted average common shares outstanding
Basic (in shares)	5,834,520	3,936,638	5,820,834	3,391,274
Diluted (in shares)	6,096,333	4,243,853	6,092,035	3,698,822
Dividends per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,610,892	$ (76,909)	$ 4,151,385	$ 327,585
Other comprehensive income, net of tax:
Unrealized holding gains arising during the period, net of tax expense (benefit) of $76,857 and $458,148 for the three and six months ended June 30, 2016, respectively, and $(369,404) and ($55,715) for the three and six months ended June 30, 2015, respectively	185,360	546,758	924,675	457,361
Reclassification adjustment for gains included in net income, net of tax expense of $37,278 and $68,918 for the three and six months ended June 30, 2016, respectively, and $19,857 for both the three and six months ended June 30, 2015, respectively	(11,299)	0	(123,744)	(32,398)
Total other comprehensive income	174,061	546,758	800,931	424,963
Comprehensive income	$ 1,784,953	$ 469,849	$ 4,952,316	$ 752,548

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Unrealized holding gains arising during the period, tax expense (benefit)	$ 114,925	$ 335,110	$ 573,073	$ 280,318
Reclassification adjustment for (gains) losses included in net income, tax expense	$ 6,925	$ 19,857	$ 75,843	$ 19,857

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - 9 months ended Sep. 30, 2016 - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
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
Net income (loss)	4,151,385	$ 0	$ 0	0	4,151,385	0
Other comprehensive income	800,931	0	0	0	0	800,931
Exercise of stock options	693,092	$ 0	$ 78,931	614,161	0	0
Exercise of stock options (in shares)		0	78,931
Cash dividend on preferred stock	(752,000)	$ 0	$ 0	0	(752,000)	0
Stock compensation expense	99,635	0	0	99,635	0	0
BALANCE at Sep. 30, 2016	$ 105,169,902	$ 12,000	$ 5,885,408	$ 83,329,811	$ 15,493,873	$ 448,810
BALANCE (in shares) at Sep. 30, 2016		12,000	5,885,408

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 4,151,385	$ 327,585
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,624,809	1,299,931
Provision for loan losses	616,543	356,325
Stock compensation expense	99,635	111,184
Gains from sale of securities	(199,587)	(52,255)
Net gains from sale of loans and other assets	(706,371)	(161,896)
Net gains from sale of foreclosed assets	(184,626)	426,168
Changes in other assets and liabilities:
Accrued interest receivable	355,796	145,316
Accrued interest payable	(23,177)	11,495
Other assets and liabilities	6,480,504	(264,618)
Net cash provided by operating activities	12,214,911	2,199,235
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from security sales, maturities, and paydowns	50,055,118	21,561,120
Purchase of securities	(21,351,789)	(3,000,000)
Purchase of restricted investments	(200)	(38,000)
Loan originations and principal collections, net	(66,811,239)	(33,220,666)
Purchase of bank premises and equipment	(3,932,566)	(772,357)
Proceeds from sale of foreclosed assets	1,152,775	1,282,966
Cash and cash equivalents received in merger	0	33,501,510
Net cash (used in) provided by investing activities	(40,887,901)	19,314,573
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in deposits	2,359,290	42,723,491
Net increase (decrease) in securities sold under agreements to repurchase	(3,866,120)	8,684,178
Issuance of common stock	693,092	3,016,304
Payment of dividends on preferred stock	(752,000)	(90,000)
Proceeds from Federal Home Loan Bank advances and other borrowings	38,100,000	0
Repayment of Federal Home Loan Bank advances and other borrowings	(29,239,039)	(32,651,502)
Net cash provided by financing activities	7,295,223	21,682,471
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(21,377,767)	43,196,279
CASH AND CASH EQUIVALENTS, beginning of year	79,964,633	46,739,376
CASH AND CASH EQUIVALENTS, end of period	58,586,866	89,935,655
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for interest	3,202,288	1,725,076
Cash paid during the period for taxes	1,570,558	806,000
NONCASH INVESTING AND FINANCING ACTIVITIES
Change in unrealized losses on securities available for sale	(1,298,161)	687,732
Acquisition of real estate through foreclosure	1,431,857	1,706,063
Financed sales of foreclosed assets	$ 3,286,138	$ 1,005,000

Presentation of Financial Infor

Presentation of Financial Information	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Presentation of Financial Information	Presentation of Financial Information Nature of Business: SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northwest 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. Interim Financial Information (Unaudited): The financial information in this report for September 30, 2016 and September 30, 2015 has not been audited. The information included herein should be read in conjunction with the Company’s 2015 annual consolidated financial statements and footnotes included elsewhere. The consolidated financial statements presented herein conform to U.S. generally accepted accounting principles and to general industry practices. In the opinion of SmartFinancial’s management, the accompanying interim financial statements contain all material adjustments necessary to present fairly the financial condition, the results of operations, and cash flows for the interim period. Results for interim periods are not necessarily indicative of the results to be expected for a full year. Basis of Presentation and Accounting Estimates: All adjustments consisting of normal recurring accruals, that in the opinion of management, are necessary for a fair presentation of the financial position and the results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements and related notes should be read in conjunction with those appearing the in the 2015 Annual Report previously filed on Form 10-K. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. 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. Reclassifications: Certain amounts in the prior consolidated financial statements have been reclassified to conform to the current period presentation. The reclassifications had no effect on net income, total assets or stockholders’ equity as previously reported. Note 1. Presentation of Financial Information, Continued Recently Issued Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2015 as filed with the Securities and Exchange Commission. The following is a summary of recent authoritative pronouncements that could impact the accounting, reporting, and/or disclosure of financial information by the Company issued since December 31, 2015 . 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 addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The guidance will be effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is evaluating the impact of this update on its financial statements. 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). For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model, but updated to align with certain changes to the lessee model and the new revenue recognition standard. Existing sale-leaseback guidance, including guidance for real estate, is replaced with a new model applicable to both lessees and lessors. The new guidance will be effective for public business entities for annual periods beginning after December 15, 2018. The Company is evaluating the impact of this update on its financial statements. In March 2016, FASB issued ASU No. 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships . The amendments in this Update clarify that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria continue to be met. The amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and the amendments can be adopted either on a prospective basis or a modified retrospective basis. The guidance is not expected to have a significant impact on the Company's financial position, results of operations or disclosures. In March 2016, FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The amendments in this ASU simplify several aspects of share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. Excess tax benefits and tax deficiencies will be recognized as income tax expense or benefit in the income statement in the period exercise or vesting occurs. In the statement of cash flows, excess tax benefits should be classified with other income tax cash flows as an operating activity. Cash paid by an employer for tax withholding when directly withholding shares should be classified as a financing activity. An entity can make an entity-wide policy election to either estimate the number of awards that are expected to vest or account for forfeitures when they occur. The threshold for determining whether an award is classified as equity or a liability is raised to permit withholding up to the maximum statutory tax rate in the applicable jurisdiction. The amendment in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and if early adopted, all provisions must be adopted in the same period. The guidance is not expected to have a significant impact on the Company's financial position, results of operations or disclosures. Note 1. Presentation of Financial Information, Continued Recently Issued Accounting Pronouncements (Continued): In June 2016, FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The ASU changed the credit loss model on financial instruments measured at amortized cost, available for sale securities and certain purchased financial instruments. Credit losses on financial instruments measured at amortized cost will be determined using a current expected credit loss model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. Purchased financial assets with more-than-insignificant credit deterioration since origination ("PCD assets" which are currently named "PCI Loans") measured at amortized cost will have an allowance for credit losses established at acquisition as part of the purchase price. Subsequent increases or decreases to the allowance for credit losses on PCD assets will be recognized in the income statement. Interest income should be recognized on PCD assets based on the effective interest rate, determined excluding the discount attributed to credit losses at acquisition. Credit losses relating to available-for-sale debt securities will be recognized through an allowance for credit losses. The amount of the credit loss is limited to the amount by which fair value is below amortized cost of the available-for-sale debt security. The amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years for the Company and other SEC filers. Early adoption is permitted and if early adopted, all provisions must be adopted in the same period. The amendments should be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the period adopted. A prospective approach is required for securities with other-than-temporary impairment recognized prior to adoption. The Company is still reviewing the impact the adoption of this guidance will have on its financial statements. 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.

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Business Combination	Business Combination On August 31, 2015 the Company, at the time named Cornerstone Bancshares, Inc., completed its merger with SmartFinancial, Inc (“Legacy SmartFinancial”), after which the Company changed its name to SmartFinancial, Inc. While Cornerstone was the acquiring entity for legal purposes, the merger was 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 are 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. The following table details the 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 Note 2. Business Combination, Continued 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 The measurement period for the merger concluded on August 31, 2016 and there were no adjustments to the initial fair values recorded as part of the business combination.

Earnings per share

Earnings per share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings per share	Earnings per share The following is a summary of the basic and diluted earnings per share for the three and nine month periods ended September 30, 2016 and September 30, 2015 . Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net income (loss) available to common shareholders $ 1,340,892 $ (106,909 ) $ 3,399,385 $ 237,585 Weighted average common shares outstanding 5,834,520 3,936,638 5,820,834 3,391,274 Effect of dilutive stock options 261,813 307,215 271,201 307,548 Diluted shares 6,096,333 4,243,853 6,092,035 3,698,822 Basic earnings per common share $ 0.23 $ (0.03 ) $ 0.58 $ 0.07 Diluted earnings per common share $ 0.22 $ (0.03 ) $ 0.56 $ 0.06 For the three and nine months ended September 30, 2016 and 2015 , the effects of outstanding antidilutive stock options are excluded from the computation of diluted earnings per common share because the exercise price of such options is higher than the market price. There were 18,100 and 22,309 antidilutive stock options as of September 30, 2016 and 2015 , respectively.

Securities

Securities	9 Months Ended
	Sep. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Securities	Securities The amortized cost and fair value of securities available-for-sale at September 30, 2016 and December 31, 2015 are summarized as follows (in thousands): September 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Government-sponsored enterprises (GSEs) $ 18,297 $ 21 $ (30 ) $ 18,288 Municipal securities 7,661 137 (6 ) 7,792 Mortgage-backed securities 111,943 1,009 (404 ) 112,548 $ 137,901 $ 1,167 $ (440 ) $ 138,628 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair 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 At September 30, 2016 , securities with a fair value totaling approximately $92,182,000 were pledged to secure public funds and securities sold under agreements to repurchase. For the three and nine months ended September 30, 2016 , there were available-for-sale securities sold with proceeds totaling $5,578,023 and $13,748,623 which resulted in gross gains realized of $18,224 and $199,587 , respectively. For the nine months ended September 30, 2015 there were available-for-sale securities sold with proceeds totaling $10,968,362 and gross gains realized of and $52,255 . For the three months ended September 30, 2015 there were no available-for-sale securities sold. The amortized cost and estimated fair value of securities at September 30, 2016 , by contractual maturity, are shown below (in thousands). 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 Cost Fair Value Due in one year or less $ 2,030 $ 2,036 Due from one year to five years 13,606 13,595 Due from five years to ten years 6,323 6,366 Due after ten years 3,999 4,083 25,958 26,080 Mortgage-backed securities 111,943 112,548 $ 137,901 $ 138,628 Note 4. Securities, Continued The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position, as of September 30, 2016 and December 31, 2015 (in thousands): As of September 30, 2016 Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. Government- sponsored enterprises (GSEs) 8,404 (30 ) — — 8,404 (30 ) Municipal securities 1,552 (6 ) — — 1,552 (6 ) Mortgage-backed securities 27,845 (230 ) 11,269 (174 ) 39,114 (404 ) 37,801 (266 ) 11,269 (174 ) 49,070 (440 ) As of December 31, 2015 Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized 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 ) At September 30, 2016 , the categories of temporarily impaired securities, and management’s evaluation of those securities, are as follows: U.S. Government-sponsored enterprises : At September 30, 2016 , 4 (or four) investment in U.S. GSE securities had unrealized losses. This unrealized loss related principally to changes in market interest rates. The contractual terms of the investments does not permit the issuer to settle the security at a price less than the amortized cost bases of the investment. Because the Bank does not intend to sell the investments and it is more likely than not that the Bank will not be required to sell the investments before recovery of its amortized cost bases, which may be maturity, the Bank does not consider these investments to be other-than temporarily impaired at September 30, 2016 . Municipal securities : At September 30, 2016 , 4 (or four) investments in obligations of municipal securities had unrealized losses. The Bank 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 Bank does not intend to sell the investments and it is not more likely than not that the Bank will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Bank does not consider these investments to be other-than temporarily impaired at September 30, 2016 . Mortgage-backed securities : At September 30, 2016 , 32 (or thirty two) 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 Bank does not intend to sell the investments and it is not more likely than not that the Bank will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Bank does not deem these investments to be other-than-temporarily impaired at September 30, 2016 .

Loans and Allowance for Loan Lo

Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Loans and Allowance for Loan Losses	Loans and Allowance for Loan Losses Portfolio Segmentation: At September 30, 2016 and December 31, 2015 , loans are summarized as follows (in thousands): September 30, 2016 December 31, 2015 PCI Loans All Other Loans Total PCI Loans All Other Loans Total Commercial real estate $ 15,750 $ 378,596 $ 394,346 $ 20,050 $ 349,727 $ 369,777 Consumer real estate 9,765 173,763 183,528 12,764 148,930 161,694 Construction and land development 1,704 127,029 128,733 2,695 102,783 105,478 Commercial and industrial 1,616 81,918 83,534 2,768 82,183 84,951 Consumer and other — 7,001 7,001 — 5,815 5,815 Total loans 28,835 768,307 797,142 38,277 689,438 727,715 Less: Allowance for loan losses — (4,964 ) (4,964 ) — (4,354 ) (4,354 ) Loans, net $ 28,835 $ 763,343 $ 792,178 $ 38,277 $ 685,084 $ 723,361 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: Commercial real estate loans include owner-occupied commercial real estate loans and loans secured by income-producing properties. Owner-occupied commercial real estate loans to operating businesses are long-term financing of land and buildings. These loans are repaid by cash flow generated from the business operation. Real estate loans for income-producing properties such as apartment buildings, office and industrial buildings, and retail shopping centers are repaid from rent income derived from the properties. Loans within this portfolio segment are particularly sensitive to the valuation of real estate. Consumer Real Estate: Consumer real estate loans include real estate loans secured by first liens, second liens, or open end real estate loans, such as home equity lines. These are repaid by various means such as a borrower's income, sale of the property, or rental income derived from the property. One to four family first mortgage loans are repaid by various means such as a borrower's income, sale of the property, or rental income derived from the property. Loans within this portfolio segment are particularly sensitive to the valuation of real estate. Construction and Land Development: Loans for real estate construction and development are repaid through cash flow related to the operations, sale or refinance of the underlying property. This portfolio segment includes extensions of credit to real estate developers or investors where repayment is dependent on the sale of the real estate or income generated from the real estate collateral. Loans within this portfolio segment are particularly sensitive to the valuation of real estate. Commercial and Industrial: The commercial and industrial loan portfolio segment includes commercial, financial, and agricultural loans. These loans include those loans to commercial customers for use in normal business operations to finance working capital needs, equipment purchases, or expansion projects. Loans are repaid by business cash flows. Collection risk in this portfolio is driven by the creditworthiness of the underlying borrower, particularly cash flows from the customers' business operations. Consumer and Other: The consumer loan portfolio segment includes direct consumer installment loans, overdrafts and other revolving credit loans, and educational loans. Loans in this portfolio are sensitive to unemployment and other key consumer economic measures. Note 5. Loans and Allowance for Loan Losses, Continued 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. The composition of loans by loan classification for impaired and performing loan status at September 30, 2016 and December 31, 2015 , is summarized in the tables below (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Performing loans $ 377,352 $ 171,513 $ 126,164 $ 81,647 $ 7,001 $ 763,677 Impaired loans 1,244 2,250 865 271 — 4,630 378,596 173,763 127,029 81,918 7,001 768,307 PCI loans 15,750 9,765 1,704 1,616 — 28,835 Total $ 394,346 $ 183,528 $ 128,733 $ 83,534 $ 7,001 $ 797,142 Note 5. Loans and Allowance for Loan Losses, Continued Credit Risk Management (Continued): December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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 loans $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715 The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans as of September 30, 2016 and December 31, 2015 (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Performing loans $ 2,246 $ 1,243 $ 861 $ 544 $ 38 $ 4,932 Impaired loans — — — 32 — 32 Total $ 2,246 $ 1,243 $ 861 $ 576 $ 38 $ 4,964 December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and 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 There was no allowance for PCI loans at September 30, 2016 or December 31, 2015 . The following tables detail the changes in the allowance for loan losses for the nine month period ending September 30, 2016 and year ending December 31, 2015 , by loan classification (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Beginning balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 Loans charged off — (80 ) (14 ) (18 ) (120 ) (232 ) Recoveries of loans charged off 41 64 34 43 43 225 Provision (reallocation) charged to operating expense 299 244 214 (226 ) 86 617 Ending balance $ 2,246 $ 1,243 $ 861 $ 576 $ 38 $ 4,964 Note 5. Loans and Allowance for Loan Losses, Continued Credit Risk Management (Continued): December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Beginning balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 Loans charged off (95 ) (247 ) (50 ) — (114 ) (506 ) Recoveries of charge-offs — — 26 19 12 57 Provision (reallocation) charged to operating expense 267 356 (39 ) 234 105 923 Ending balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 A description of the general characteristics of the risk grades used by the Company is as follows: Pass: Loans in this risk category involve borrowers of acceptable-to-strong credit quality and risk who have the apparent ability to satisfy their loan obligations. Loans in this risk grade would possess sufficient mitigating factors, such as adequate collateral or strong guarantors possessing the capacity to repay the debt if required, for any weakness that may exist. Special Mention: Loans in this risk grade are the equivalent of the regulatory definition of "Other Assets Especially Mentioned" classification. Loans in this category possess some credit deficiency or potential weakness, which requires a high level of management attention. Potential weaknesses include declining trends in operating earnings and cash flows and /or reliance on the secondary source of repayment. If left uncorrected, these potential weaknesses may result in noticeable deterioration of the repayment prospects for the asset or in the Company's credit position. Substandard: Loans in this risk grade are inadequately protected by the borrower's current financial condition and payment capability or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the orderly repayment of debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful: Loans in this risk grade have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or orderly repayment in full, on the basis of current existing facts, conditions and values, highly questionable and improbable. Possibility of loss is extremely high, but because of certain important and reasonably specific factors that may work to the advantage and strengthening of the exposure, its classification as an estimated loss is deferred until its more exact status may be determined. Uncollectible: Loans in this risk grade are considered to be non-collectible and of such little value that their continuance as bankable assets is not warranted. This does not mean the loan has absolutely no recovery value, but rather it is neither practical nor desirable to defer writing off the loan, even though partial recovery may be obtained in the future. Charge-offs against the allowance for loan losses are taken in the period in which the loan becomes uncollectible. Consequently, the Company typically does not maintain a recorded investment in loans within this category. Note 5. Loans and Allowance for Loan Losses, Continued Credit Risk Management (Continued): The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of September 30, 2016 and December 31, 2015 (amounts in thousands): Non PCI Loans September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Pass $ 378,314 $ 172,647 $ 126,074 $ 81,379 $ 6,756 $ 765,170 Watch 160 553 90 268 1 1,072 Special mention — 106 — — 244 350 Substandard 122 457 865 271 — 1,715 Doubtful — — — — — — Total $ 378,596 $ 173,763 $ 127,029 $ 81,918 $ 7,001 $ 768,307 PCI Loans September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Pass $ 12,408 $ 7,452 $ 1,045 $ 1,539 $ — $ 22,444 Watch 1,064 1,676 644 26 — 3,410 Special mention — — — 13 — 13 Substandard 2,278 637 15 8 — 2,938 Doubtful — — — 30 — 30 Total $ 15,750 $ 9,765 $ 1,704 $ 1,616 $ — $ 28,835 Total loans $ 394,346 $ 183,528 $ 128,733 $ 83,534 $ 7,001 $ 797,142 Non PCI Loans December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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 Credit Risk Management (Continued): PCI Loans December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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 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 indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due. The following tables present the aging of the recorded investment in loans as of September 30, 2016 and December 31, 2015 (amounts in thousands): September 30, 2016 30-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Past Due and NonAccrual PCI Loans Current Loans Total Loans Commercial real estate $ 66 $ — $ — $ 66 $ 15,750 $ 378,530 $ 394,346 Consumer real estate 609 106 166 881 9,765 172,882 183,528 Construction and land development — — 865 865 1,704 126,164 128,733 Commercial and industrial — — 224 224 1,616 81,694 83,534 Consumer and other 20 9 — 29 — 6,972 7,001 Total $ 695 $ 115 $ 1,255 $ 2,065 $ 28,835 $ 766,242 $ 797,142 Note 5. Loans and Allowance for Loan Losses, Continued Past Due Loans (Continued): December 31, 2015 30-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Past Due and NonAccrual PCI Loans Current Loans Total 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 Impaired Loans: The following is an analysis of the impaired loan portfolio, excluding PCI loans, detailing the related allowance recorded as of September 30, 2016 and December 31, 2015 (amounts in thoudands): For the nine months ended At September 30, 2016 September 30, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Impaired loans without a valuation allowance: Commercial real estate $ 1,244 $ 1,244 $ — $ 1,769 $ 71 Consumer real estate 2,250 2,809 — 3,039 80 Construction and land development 865 865 — 1,009 3 Commercial and industrial 47 47 — 48 3 Consumer and other — — — — — 4,406 4,965 — 5,865 157 Impaired loans with a valuation allowance: Commercial real estate — — — — — Consumer real estate — — — — — Construction and land development — — — — — Commercial and industrial 224 296 32 369 63 Consumer and other — — — — — 224 296 32 369 63 Total impaired loans $ 4,630 $ 5,261 $ 32 $ 6,234 $ 220 Note 5. Loans and Allowance for Loan Losses, Continued Impaired Loans (Continued): For the year ended At December 31, 2015 December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Impaired loans without a valuation allowance: 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 Impaired loans with a valuation allowance: Commercial real estate — — — — — Consumer real estate — — — — — Construction and land development — — — — — Commercial and industrial 418 418 258 448 — Consumer and other — — — — — 418 418 258 448 — Total impaired loans $ 7,093 $ 7,793 $ 258 $ 7,447 $ 183 Troubled Debt Restructurings: At September 30, 2016 and December 31, 2015 , 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 September 30, 2016 and December 31, 2015 , management had approximately, $3,388,000 and $4,990,000 , respectively, in loans that met the criteria for restructured, which included approximately $451,000 and $1,297,000 , respectively, of loans on nonaccrual. A loan is placed back on accrual status when both principal and interest are current and it is probable that management will be able to collect all amounts due (both principal and interest) according to the terms of the loan agreement. Note 5. Loans and Allowance for Loan Losses, Continued Troubled Debt Restructurings (Continued): The following table presents a summary of loans that were modified as troubled debt restructurings during the nine month period ended September 30, 2016 (amounts in thousands): Pre-Modification Outstanding Recorded Post-Modification Outstanding Recorded September 30, 2016 Number of Contracts Investment Investment Construction and land development 1 $ 483 $ 483 Commercial and industrial 1 385 385 There were no loans modified as troubled debt restructurings during the year ended December 31, 2015 . 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: 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 as of is as follows: September 30, 2016 Commercial real estate $ 18,678 Consumer real estate 13,644 Construction and land development 2,577 Commercial and industrial 2,597 Consumer and other — Total loans $ 37,496 Less remaining purchase discount (8,661 ) Total loans, net of purchase discount 28,835 Less: Allowance for loan losses — Carrying amount, net of allowance $ 28,835 Activity related to the accretable portion of the purchase discount on loans acquired with deteriorated credit quality is as follows for the three and nine months period ended September 30, 2016 and 2015 : Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Accretable yield, beginning of period $ 10,209 $ 7,179 $ 10,216 $ 7,983 Additions — 4,282 — 4,282 Accretion income (661 ) (162 ) (1,876 ) (886 ) Reclassification to accretable 174 55 1,511 110 Other changes, net (334 ) (521 ) (463 ) (656 ) Accretable yield $ 9,388 $ 10,833 $ 9,388 $ 10,833

Commitments and Contingent Liab

Commitments and Contingent Liabilities	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent Liabilities Off Balance Sheet Arrangements In the normal course of business, the Bank has entered into off-balance sheet financial instruments which include commitments to extend credit (i.e., including unfunded lines of credit) and standby letters of credit. Commitments to extend credit are usually the result of lines of credit granted to existing borrowers under agreements that the total outstanding indebtedness will not exceed a specific amount during the term of the indebtedness. Typical borrowers are commercial concerns that use lines of credit to supplement their treasury management functions; thus their total outstanding indebtedness may fluctuate during any time period based on the seasonality of their business and the resultant timing of their cash flows. Other typical lines of credit are related to home equity loans granted to consumers. Commitments to extend credit generally have fixed expiration dates or other termination clauses and may require payment of a fee. Standby letters of credit are generally issued on behalf of an applicant (our client) to a specifically named beneficiary and are the result of a particular business arrangement that exists between the applicant and the beneficiary. Standby letters of credit have fixed expiration dates and are usually for terms of two years or less unless terminated beforehand due to criteria specified in the standby letter of credit. A typical arrangement involves the applicant routinely being indebted to the beneficiary for such items as inventory purchases, insurance, utilities, lease guarantees or other third party commercial transactions. The standby letter of credit would permit the beneficiary to obtain payment from the Bank under certain prescribed circumstances. Subsequently, the Bank would seek reimbursement from the applicant pursuant to the terms of the standby letter of credit. The Bank follows the same credit policies and underwriting practices when making these commitments as it does for on-balance sheet instruments. Each client’s creditworthiness is evaluated on a case-by-case basis, and the amount of collateral obtained, if any, is based on management’s credit evaluation of the customer. Collateral held varies but may include cash, real estate and improvements, marketable securities, accounts receivable, inventory, equipment and personal property. The contractual amounts of these commitments are not reflected in the consolidated financial statements and would only be reflected if drawn upon. Since many of the commitments are expected to expire without being drawn upon, the contractual amounts do not necessarily represent future cash requirements. However, should the commitments be drawn upon and should customers default on their resulting obligation to the Bank the maximum exposure to credit loss, without consideration of collateral, is represented by the contractual amount of those instruments. A summary of the Bank’s total contractual amount for all off-balance sheet commitments at September 30, 2016 is as follows: Commitments to extend credit $ 135.8 million Standby letters of credit $ 2.9 million Various legal claims also arise from time to time in the normal course of business. In the opinion of management, the resolution of claims outstanding at September 30, 2016 will not have a material effect on SmartFinancial’s consolidated financial statements.

Fair Value Disclosures

Fair Value Disclosures	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Fair Value Disclosures 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 the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument. ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. Fair Value Hierarchy: ASC Topic 820 also establishes a three-tier fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value, as follows: Level 1 - Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access. Level 2 - Significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active and other inputs that are observable or can be corroborated by observable market data. Level 3 - Significant unobservable inputs that reflect a company’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following methods and assumptions were used by the Company in estimating fair value disclosures for financial instruments. Cash and cash equivalents : The carrying amounts of cash and cash equivalents approximate fair values based on the short-term nature of the assets. Cash and cash equivalents are classified as Level 1 of the fair value hierarchy. Securities : Fair values are estimated using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes, and credit spreads. Securities classified as available-for-sale are reported at fair value utilizing Level 2 inputs. The carrying value of restricted investments approximates fair value based on the redemption provisions of the restrictive entities. Loans : For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair values for fixed-rate loans are estimated using discounted cash flow analysis, using market interest rates for comparable loans. Fair value for nonperforming loans are estimated using discounted cashflow analyses of underlying collateral values where applicable. Generally, Level3 inputs are utilized in this estimate. Deposits : The fair value of deposits with no stated maturity, such as noninterest-bearing and interest-bearing demand deposits, savings deposits, and money market accounts, is equal to the amount payable on demand at the reporting date. The carrying amounts of variable-rate, fixed-term certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cashflow calculation that applies market interest rates on comparable instruments to a schedule of aggregated expected monthly maturities on time deposits. Generally, Level 3 inputs are utilized in this estimate. Note 7. Fair Value Disclosures, Continued Fair Value Hierarchy (Continued): 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. Level 3 inputs are used in this estimate. 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. Measurements of Fair Value: Assets and liabilities recorded at fair value on a recurring basis are as follows (in thousands): Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 18,288 $ — $ 18,288 $ — Mortgage-backed securities 112,548 — 112,548 — Municipal securities 7,792 — 7,792 — Total securities available-for-sale $ 138,628 $ — $ 138,628 $ — Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 22,743 $ — $ 22,743 $ — Mortgage-backed securities: 136,021 — 136,021 — Municipal securities 7,649 — 7,649 — Total securities available-for-sale $ 166,413 $ — $ 166,413 $ — SmartFinancial has no assets or liabilities whose fair values are measured on a recurring basis using Level 3 inputs. Additionally, there were no transfers between Levels in the fair value hierarchy. Certain assets and liabilities are measured at fair value on a nonrecurring basis, which means the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of impairment). The tables below present information about assets and liabilities on the balance sheet at September 30, 2016 and December 31, 2015 which are measured at fair value on a nonrecurring basis. Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Impaired loans $ 192 $ — $ — $ 192 Foreclosed assets 2,536 — — 2,536 Note 7. Fair Value Disclosures, Continued Measurements of Fair Value (Continued): Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Impaired loans $ 160 $ — $ — $ 160 Foreclosed assets 5,358 — — 5,358 For Level 3 assets measured at fair value on a non-recurring basis as of September 30, 2016 , the significant unobservable inputs used in the fair value measurements are presented below (in thousands). Balance as of Valuation Technique Significant Other Unobservable Input Weighted Average of Input Impaired loans $ 192 Cash Flow Evaluation of Collectability — % Foreclosed assets 2,536 Appraisal Appraisal Discounts 29.5 % The carrying amount and estimated fair value of the Company’s financial instruments at September 30, 2016 and December 31, 2015 are as follows (in thousands): September 30, 2016 December 31, 2015 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Assets: Cash and cash equivalents $ 58,587 $ 58,587 $ 79,965 $ 79,965 Securities available for sale 138,628 138,628 166,413 166,413 Restricted investments 4,451 4,451 4,451 4,451 Loans, net 792,178 804,515 723,361 721,338 Liabilities: Noninterest-bearing demand deposits 145,509 145,509 131,419 131,419 Interest-bearing demand deposits 152,216 152,216 149,424 149,424 Money Market and Savings deposits 271,259 271,259 236,901 236,901 Time deposits 291,857 292,376 340,739 342,873 Securities sold under agreements to repurchase 24,202 24,202 28,068 28,068 Federal Home Loan Bank advances and other borrowings 43,048 43,052 34,187 34,169 Loans considered impaired under ASC 310-10-35, “Receivables”, are loans for which, based on current information and events, it is probable that the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement. Impaired loans can be measured based on the present value of expected payments using the loan’s original effective rate as the discount rate, the loan’s observable market price, or the fair value of the collateral less selling costs if the loan is collateral dependent. Note 7. Fair Value Disclosures, Continued Measurements of Fair Value (Continued): The fair value of impaired loans were primarily measured based on the value of the collateral securing these loans. Impaired loans are classified within Level 3 of the fair value hierarchy. Collateral may be real estate and/or business assets including equipment, inventory, and/or accounts receivable. The Company determines the value of the collateral based on independent appraisals performed by qualified licensed appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Appraised values are discounted for costs to sell and may be discounted further based on management’s historical knowledge, changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts by management are subjective and are typically significant unobservable inputs for determining fair value. Impaired loans are reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors discussed above. Foreclosed assets, consisting of properties obtained through foreclosure or in satisfaction of loans, are initially recorded at fair value less estimated costs to sell upon transfer of the loans to foreclosed assets. Subsequently, foreclosed assets are carried at the lower of carrying value or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are classified within Level 3 of the fair value hierarchy. The appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, a loss is recognized in noninterest expense.

Presentation of Financial Inf16

Presentation of Financial Information (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business: SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northwest 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.
Interim Financial Information (Unaudited)	Interim Financial Information (Unaudited): The financial information in this report for September 30, 2016 and September 30, 2015 has not been audited. The information included herein should be read in conjunction with the Company’s 2015 annual consolidated financial statements and footnotes included elsewhere. The consolidated financial statements presented herein conform to U.S. generally accepted accounting principles and to general industry practices. In the opinion of SmartFinancial’s management, the accompanying interim financial statements contain all material adjustments necessary to present fairly the financial condition, the results of operations, and cash flows for the interim period. Results for interim periods are not necessarily indicative of the results to be expected for a full year.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates: All adjustments consisting of normal recurring accruals, that in the opinion of management, are necessary for a fair presentation of the financial position and the results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements and related notes should be read in conjunction with those appearing the in the 2015 Annual Report previously filed on Form 10-K. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. 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.
Reclassifications	Reclassifications: Certain amounts in the prior consolidated financial statements have been reclassified to conform to the current period presentation. The reclassifications had no effect on net income, total assets or stockholders’ equity as previously reported.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2015 as filed with the Securities and Exchange Commission. The following is a summary of recent authoritative pronouncements that could impact the accounting, reporting, and/or disclosure of financial information by the Company issued since December 31, 2015 . 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 addition, the FASB clarified guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The guidance will be effective in fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is evaluating the impact of this update on its financial statements. 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). For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model, but updated to align with certain changes to the lessee model and the new revenue recognition standard. Existing sale-leaseback guidance, including guidance for real estate, is replaced with a new model applicable to both lessees and lessors. The new guidance will be effective for public business entities for annual periods beginning after December 15, 2018. The Company is evaluating the impact of this update on its financial statements. In March 2016, FASB issued ASU No. 2016-05, Derivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships . The amendments in this Update clarify that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require dedesignation of that hedging relationship provided that all other hedge accounting criteria continue to be met. The amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and the amendments can be adopted either on a prospective basis or a modified retrospective basis. The guidance is not expected to have a significant impact on the Company's financial position, results of operations or disclosures. In March 2016, FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The amendments in this ASU simplify several aspects of share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. Excess tax benefits and tax deficiencies will be recognized as income tax expense or benefit in the income statement in the period exercise or vesting occurs. In the statement of cash flows, excess tax benefits should be classified with other income tax cash flows as an operating activity. Cash paid by an employer for tax withholding when directly withholding shares should be classified as a financing activity. An entity can make an entity-wide policy election to either estimate the number of awards that are expected to vest or account for forfeitures when they occur. The threshold for determining whether an award is classified as equity or a liability is raised to permit withholding up to the maximum statutory tax rate in the applicable jurisdiction. The amendment in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted and if early adopted, all provisions must be adopted in the same period. The guidance is not expected to have a significant impact on the Company's financial position, results of operations or disclosures. Note 1. Presentation of Financial Information, Continued Recently Issued Accounting Pronouncements (Continued): In June 2016, FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . The ASU changed the credit loss model on financial instruments measured at amortized cost, available for sale securities and certain purchased financial instruments. Credit losses on financial instruments measured at amortized cost will be determined using a current expected credit loss model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. Purchased financial assets with more-than-insignificant credit deterioration since origination ("PCD assets" which are currently named "PCI Loans") measured at amortized cost will have an allowance for credit losses established at acquisition as part of the purchase price. Subsequent increases or decreases to the allowance for credit losses on PCD assets will be recognized in the income statement. Interest income should be recognized on PCD assets based on the effective interest rate, determined excluding the discount attributed to credit losses at acquisition. Credit losses relating to available-for-sale debt securities will be recognized through an allowance for credit losses. The amount of the credit loss is limited to the amount by which fair value is below amortized cost of the available-for-sale debt security. The amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years for the Company and other SEC filers. Early adoption is permitted and if early adopted, all provisions must be adopted in the same period. The amendments should be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the period adopted. A prospective approach is required for securities with other-than-temporary impairment recognized prior to adoption. The Company is still reviewing the impact the adoption of this guidance will have on its financial statements.
Earnings Per Common Share	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.

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of Business Acquisitions	The following table details the 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 Note 2. Business Combination, Continued 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

Earnings per share (Tables)

Earnings per share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a summary of the basic and diluted earnings per share for the three and nine month periods ended September 30, 2016 and September 30, 2015 . Three Months Ended September 30, Nine Months Ended September 30, 2016 2015 2016 2015 Net income (loss) available to common shareholders $ 1,340,892 $ (106,909 ) $ 3,399,385 $ 237,585 Weighted average common shares outstanding 5,834,520 3,936,638 5,820,834 3,391,274 Effect of dilutive stock options 261,813 307,215 271,201 307,548 Diluted shares 6,096,333 4,243,853 6,092,035 3,698,822 Basic earnings per common share $ 0.23 $ (0.03 ) $ 0.58 $ 0.07 Diluted earnings per common share $ 0.22 $ (0.03 ) $ 0.56 $ 0.06

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-For-Sale Securities Reconciliation	The amortized cost and fair value of securities available-for-sale at September 30, 2016 and December 31, 2015 are summarized as follows (in thousands): September 30, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Government-sponsored enterprises (GSEs) $ 18,297 $ 21 $ (30 ) $ 18,288 Municipal securities 7,661 137 (6 ) 7,792 Mortgage-backed securities 111,943 1,009 (404 ) 112,548 $ 137,901 $ 1,167 $ (440 ) $ 138,628 December 31, 2015 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair 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
Investments Classified by Contractual Maturity Date	The amortized cost and estimated fair value of securities at September 30, 2016 , by contractual maturity, are shown below (in thousands). 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 Cost Fair Value Due in one year or less $ 2,030 $ 2,036 Due from one year to five years 13,606 13,595 Due from five years to ten years 6,323 6,366 Due after ten years 3,999 4,083 25,958 26,080 Mortgage-backed securities 111,943 112,548 $ 137,901 $ 138,628
Schedule of Unrealized Loss on Investments	The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position, as of September 30, 2016 and December 31, 2015 (in thousands): As of September 30, 2016 Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses U.S. Government- sponsored enterprises (GSEs) 8,404 (30 ) — — 8,404 (30 ) Municipal securities 1,552 (6 ) — — 1,552 (6 ) Mortgage-backed securities 27,845 (230 ) 11,269 (174 ) 39,114 (404 ) 37,801 (266 ) 11,269 (174 ) 49,070 (440 ) As of December 31, 2015 Less than 12 Months 12 Months or Greater Total Fair Value Gross Unrealized Losses Fair Value Gross Unrealized Losses Fair Value Gross Unrealized 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 )

Loans and Allowance for Loan 20

Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	At September 30, 2016 and December 31, 2015 , loans are summarized as follows (in thousands): September 30, 2016 December 31, 2015 PCI Loans All Other Loans Total PCI Loans All Other Loans Total Commercial real estate $ 15,750 $ 378,596 $ 394,346 $ 20,050 $ 349,727 $ 369,777 Consumer real estate 9,765 173,763 183,528 12,764 148,930 161,694 Construction and land development 1,704 127,029 128,733 2,695 102,783 105,478 Commercial and industrial 1,616 81,918 83,534 2,768 82,183 84,951 Consumer and other — 7,001 7,001 — 5,815 5,815 Total loans 28,835 768,307 797,142 38,277 689,438 727,715 Less: Allowance for loan losses — (4,964 ) (4,964 ) — (4,354 ) (4,354 ) Loans, net $ 28,835 $ 763,343 $ 792,178 $ 38,277 $ 685,084 $ 723,361
Schedule of Impaired and Performing Loans Receivable	The composition of loans by loan classification for impaired and performing loan status at September 30, 2016 and December 31, 2015 , is summarized in the tables below (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Performing loans $ 377,352 $ 171,513 $ 126,164 $ 81,647 $ 7,001 $ 763,677 Impaired loans 1,244 2,250 865 271 — 4,630 378,596 173,763 127,029 81,918 7,001 768,307 PCI loans 15,750 9,765 1,704 1,616 — 28,835 Total $ 394,346 $ 183,528 $ 128,733 $ 83,534 $ 7,001 $ 797,142 Note 5. Loans and Allowance for Loan Losses, Continued Credit Risk Management (Continued): December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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 loans $ 369,777 $ 161,694 $ 105,478 $ 84,951 $ 5,815 $ 727,715
Schedule of Allowance for Loan Losses for Impaired and Performing Loans Receivable	The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans as of September 30, 2016 and December 31, 2015 (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Performing loans $ 2,246 $ 1,243 $ 861 $ 544 $ 38 $ 4,932 Impaired loans — — — 32 — 32 Total $ 2,246 $ 1,243 $ 861 $ 576 $ 38 $ 4,964 December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and 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
Schedule of Financing Receivable Allowance for Credit Losses	The following tables detail the changes in the allowance for loan losses for the nine month period ending September 30, 2016 and year ending December 31, 2015 , by loan classification (amounts in thousands): September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Beginning balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354 Loans charged off — (80 ) (14 ) (18 ) (120 ) (232 ) Recoveries of loans charged off 41 64 34 43 43 225 Provision (reallocation) charged to operating expense 299 244 214 (226 ) 86 617 Ending balance $ 2,246 $ 1,243 $ 861 $ 576 $ 38 $ 4,964 Note 5. Loans and Allowance for Loan Losses, Continued Credit Risk Management (Continued): December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Beginning balance $ 1,734 $ 906 $ 690 $ 524 $ 26 $ 3,880 Loans charged off (95 ) (247 ) (50 ) — (114 ) (506 ) Recoveries of charge-offs — — 26 19 12 57 Provision (reallocation) charged to operating expense 267 356 (39 ) 234 105 923 Ending balance $ 1,906 $ 1,015 $ 627 $ 777 $ 29 $ 4,354
Financing Receivable Credit Quality Indicators	The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of September 30, 2016 and December 31, 2015 (amounts in thousands): Non PCI Loans September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Pass $ 378,314 $ 172,647 $ 126,074 $ 81,379 $ 6,756 $ 765,170 Watch 160 553 90 268 1 1,072 Special mention — 106 — — 244 350 Substandard 122 457 865 271 — 1,715 Doubtful — — — — — — Total $ 378,596 $ 173,763 $ 127,029 $ 81,918 $ 7,001 $ 768,307 PCI Loans September 30, 2016 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer and Other Total Pass $ 12,408 $ 7,452 $ 1,045 $ 1,539 $ — $ 22,444 Watch 1,064 1,676 644 26 — 3,410 Special mention — — — 13 — 13 Substandard 2,278 637 15 8 — 2,938 Doubtful — — — 30 — 30 Total $ 15,750 $ 9,765 $ 1,704 $ 1,616 $ — $ 28,835 Total loans $ 394,346 $ 183,528 $ 128,733 $ 83,534 $ 7,001 $ 797,142 Non PCI Loans December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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 Credit Risk Management (Continued): PCI Loans December 31, 2015 Commercial Real Estate Consumer Real Estate Construction and Land Development Commercial and Industrial Consumer 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
Past Due Financing Receivables	The following tables present the aging of the recorded investment in loans as of September 30, 2016 and December 31, 2015 (amounts in thousands): September 30, 2016 30-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Past Due and NonAccrual PCI Loans Current Loans Total Loans Commercial real estate $ 66 $ — $ — $ 66 $ 15,750 $ 378,530 $ 394,346 Consumer real estate 609 106 166 881 9,765 172,882 183,528 Construction and land development — — 865 865 1,704 126,164 128,733 Commercial and industrial — — 224 224 1,616 81,694 83,534 Consumer and other 20 9 — 29 — 6,972 7,001 Total $ 695 $ 115 $ 1,255 $ 2,065 $ 28,835 $ 766,242 $ 797,142 Note 5. Loans and Allowance for Loan Losses, Continued Past Due Loans (Continued): December 31, 2015 30-89 Days Past Due and Accruing Past Due 90 Days or More and Accruing Nonaccrual Total Past Due and NonAccrual PCI Loans Current Loans Total 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
Impaired Financing Receivables	The following is an analysis of the impaired loan portfolio, excluding PCI loans, detailing the related allowance recorded as of September 30, 2016 and December 31, 2015 (amounts in thoudands): For the nine months ended At September 30, 2016 September 30, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Impaired loans without a valuation allowance: Commercial real estate $ 1,244 $ 1,244 $ — $ 1,769 $ 71 Consumer real estate 2,250 2,809 — 3,039 80 Construction and land development 865 865 — 1,009 3 Commercial and industrial 47 47 — 48 3 Consumer and other — — — — — 4,406 4,965 — 5,865 157 Impaired loans with a valuation allowance: Commercial real estate — — — — — Consumer real estate — — — — — Construction and land development — — — — — Commercial and industrial 224 296 32 369 63 Consumer and other — — — — — 224 296 32 369 63 Total impaired loans $ 4,630 $ 5,261 $ 32 $ 6,234 $ 220 Note 5. Loans and Allowance for Loan Losses, Continued Impaired Loans (Continued): For the year ended At December 31, 2015 December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized Impaired loans without a valuation allowance: 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 Impaired loans with a valuation allowance: Commercial real estate — — — — — Consumer real estate — — — — — Construction and land development — — — — — Commercial and industrial 418 418 258 448 — Consumer and other — — — — — 418 418 258 448 — Total impaired loans $ 7,093 $ 7,793 $ 258 $ 7,447 $ 183
Troubled Debt Restructurings on Financing Receivables	The following table presents a summary of loans that were modified as troubled debt restructurings during the nine month period ended September 30, 2016 (amounts in thousands): Pre-Modification Outstanding Recorded Post-Modification Outstanding Recorded September 30, 2016 Number of Contracts Investment Investment Construction and land development 1 $ 483 $ 483 Commercial and industrial 1 385 385
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period, Carrying Amount of Loans	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 as of is as follows: September 30, 2016 Commercial real estate $ 18,678 Consumer real estate 13,644 Construction and land development 2,577 Commercial and industrial 2,597 Consumer and other — Total loans $ 37,496 Less remaining purchase discount (8,661 ) Total loans, net of purchase discount 28,835 Less: Allowance for loan losses — Carrying amount, net of allowance $ 28,835
Schedule of Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement	Activity related to the accretable portion of the purchase discount on loans acquired with deteriorated credit quality is as follows for the three and nine months period ended September 30, 2016 and 2015 : Three Months Ended Three Months Ended Nine Months Ended Nine Months Ended Accretable yield, beginning of period $ 10,209 $ 7,179 $ 10,216 $ 7,983 Additions — 4,282 — 4,282 Accretion income (661 ) (162 ) (1,876 ) (886 ) Reclassification to accretable 174 55 1,511 110 Other changes, net (334 ) (521 ) (463 ) (656 ) Accretable yield $ 9,388 $ 10,833 $ 9,388 $ 10,833

Commitments and Contingent Li21

Commitments and Contingent Liabilities (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Other Commitments	A summary of the Bank’s total contractual amount for all off-balance sheet commitments at September 30, 2016 is as follows: Commitments to extend credit $ 135.8 million Standby letters of credit $ 2.9 million

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Assets and liabilities recorded at fair value on a recurring basis are as follows (in thousands): Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 18,288 $ — $ 18,288 $ — Mortgage-backed securities 112,548 — 112,548 — Municipal securities 7,792 — 7,792 — Total securities available-for-sale $ 138,628 $ — $ 138,628 $ — Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Debt securities available-for-sale: U.S. Government-sponsored enterprises (GSEs) $ 22,743 $ — $ 22,743 $ — Mortgage-backed securities: 136,021 — 136,021 — Municipal securities 7,649 — 7,649 — Total securities available-for-sale $ 166,413 $ — $ 166,413 $ —
Fair Value, Assets and Liabilities Measured on Non-Recurring Basis	The tables below present information about assets and liabilities on the balance sheet at September 30, 2016 and December 31, 2015 which are measured at fair value on a nonrecurring basis. Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Impaired loans $ 192 $ — $ — $ 192 Foreclosed assets 2,536 — — 2,536 Note 7. Fair Value Disclosures, Continued Measurements of Fair Value (Continued): Balance as of Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Impaired loans $ 160 $ — $ — $ 160 Foreclosed assets 5,358 — — 5,358
Fair Value, Assets Measured On Non-Recurring Basis, Unobservable Input Reconciliation	For Level 3 assets measured at fair value on a non-recurring basis as of September 30, 2016 , the significant unobservable inputs used in the fair value measurements are presented below (in thousands). Balance as of Valuation Technique Significant Other Unobservable Input Weighted Average of Input Impaired loans $ 192 Cash Flow Evaluation of Collectability — % Foreclosed assets 2,536 Appraisal Appraisal Discounts 29.5 %
Fair Value, by Balance Sheet Grouping	The carrying amount and estimated fair value of the Company’s financial instruments at September 30, 2016 and December 31, 2015 are as follows (in thousands): September 30, 2016 December 31, 2015 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Assets: Cash and cash equivalents $ 58,587 $ 58,587 $ 79,965 $ 79,965 Securities available for sale 138,628 138,628 166,413 166,413 Restricted investments 4,451 4,451 4,451 4,451 Loans, net 792,178 804,515 723,361 721,338 Liabilities: Noninterest-bearing demand deposits 145,509 145,509 131,419 131,419 Interest-bearing demand deposits 152,216 152,216 149,424 149,424 Money Market and Savings deposits 271,259 271,259 236,901 236,901 Time deposits 291,857 292,376 340,739 342,873 Securities sold under agreements to repurchase 24,202 24,202 28,068 28,068 Federal Home Loan Bank advances and other borrowings 43,048 43,052 34,187 34,169

Business Combination (Details)

Business Combination (Details)	Aug. 31, 2015USD ($)$ / shares
Business Combinations [Abstract]
Shares of CSBQ common stock outstanding as of August 31, 2015	$ 6,643,341
Market price of CSBQ common stock on August 31, 2015 (in dollars per share) | $ / shares	$ 3.85
Estimated fair value of CSBQ common stock	$ 25,577,000
Estimated fair value of CSBQ stock options	2,858,000
Total consideration above	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

Earnings per share (Details)

Earnings per share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Net income (loss) available to common shareholders	$ 1,340,892	$ (106,909)	$ 3,399,385	$ 237,585
Weighted average common shares outstanding	5,834,520	3,936,638	5,820,834	3,391,274
Effect of dilutive stock options (in shares)	261,813	307,215	271,201	307,548
Diluted shares	6,096,333	4,243,853	6,092,035	3,698,822
Basic earnings per common share (in dollars per share)	$ 0.23	$ (0.03)	$ 0.58	$ 0.07
Diluted earnings per common share (in dollars per share)	$ 0.22	$ (0.03)	$ 0.56	$ 0.06

Earnings per share - Narrative

Earnings per share - Narrative (Details) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	18,100	22,309

Securities - Amortized Cost and

Securities - Amortized Cost and Fair Value of Available-for-sale Securities (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Debt securities available-for-sale:
Amortized Cost	$ 137,901,000	$ 166,984,000
Gross Unrealized Gains	1,167,000	475,000
Gross Unrealized Losses	(440,000)	(1,046,000)
Fair Value	138,627,905	166,413,218
U.S. Government-sponsored enterprises (GSEs) [Member]
Debt securities available-for-sale:
Amortized Cost	18,297,000	22,745,000
Gross Unrealized Gains	21,000	48,000
Gross Unrealized Losses	(30,000)	(50,000)
Fair Value	18,288,000	22,743,000
Municipal securities [Member]
Debt securities available-for-sale:
Amortized Cost	7,661,000	7,614,000
Gross Unrealized Gains	137,000	52,000
Gross Unrealized Losses	(6,000)	(17,000)
Fair Value	7,792,000	7,649,000
Mortgage-backed securities [Member]
Debt securities available-for-sale:
Amortized Cost	111,943,000	136,625,000
Gross Unrealized Gains	1,009,000	375,000
Gross Unrealized Losses	(404,000)	(979,000)
Fair Value	$ 112,548,000	$ 136,021,000

Securities - Available-for-sale

Securities - Available-for-sale Securities by Contractual Maturity (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Amortized Cost
Securities Available for Sale, Due in one year or less, Amortized Cost	$ 2,030,000
Securities Available for Sale, Due from one year to five years, Amortized Cost	13,606,000
Securities Available for Sale, Due from five years to ten years, Amortized Cost	6,323,000
Securities Available for Sale, Due after ten years, Amortized Cost	3,999,000
Securities Available for Sale, Debt Securities, Amortized Cost	25,958,000
Securities Available for Sale, Mortgage-backed securities, Amortized Cost	111,943,000
Amortized Cost	137,901,000	$ 166,984,000
Fair Value
Securities Available for Sale, Due in one year or less, Fair Value	2,036,000
Securities Available for Sale, Due from one year to five years, Fair Value	13,595,000
Securities Available for Sale, Due from five years to ten years, Fair Value	6,366,000
Securities Available for Sale, Due after ten years, Fair Value	4,083,000
Securities Available for Sale, Debt Securities, Fair Value	26,080,000
Securities Available for Sale, Mortgage-backed securities, Fair Value	112,548,000
Securities Available for Sale, Fair Value	$ 138,627,905	$ 166,413,218

Securities - Available-for-sa28

Securities - Available-for-sale Securities in Continuous Loss Position (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)investment	Dec. 31, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 37,801	$ 83,561
Less than 12 Months, Gross Unrealized Losses	(266)	(537)
12 Months or Greater, Fair Value	11,269	16,325
12 Months or Greater, Gross Unrealized Losses	(174)	(509)
Total, Fair Value	49,070	99,886
Total, Gross Unrealized Losses	(440)	(1,046)
U.S. Government-sponsored enterprises (GSEs) [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	8,404	8,464
Less than 12 Months, Gross Unrealized Losses	(30)	(50)
12 Months or Greater, Fair Value	0	0
12 Months or Greater, Gross Unrealized Losses	0	0
Total, Fair Value	8,404	8,464
Total, Gross Unrealized Losses	$ (30)	(50)
Number of investments in unrealized loss positions | investment	4
Municipal securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 1,552	2,456
Less than 12 Months, Gross Unrealized Losses	(6)	(17)
12 Months or Greater, Fair Value	0	0
12 Months or Greater, Gross Unrealized Losses	0	0
Total, Fair Value	1,552	2,456
Total, Gross Unrealized Losses	$ (6)	(17)
Number of investments in unrealized loss positions | investment	4
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 27,845	72,641
Less than 12 Months, Gross Unrealized Losses	(230)	(470)
12 Months or Greater, Fair Value	11,269	16,325
12 Months or Greater, Gross Unrealized Losses	(174)	(509)
Total, Fair Value	39,114	88,966
Total, Gross Unrealized Losses	$ (404)	$ (979)
Number of investments in unrealized loss positions | investment	32

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities pledged as collateral	$ 92,182,000	$ 92,182,000
Proceeds from sale of available-for-sale securities	5,578,023	13,748,623	$ 10,968,362
Gains from sale of securities	$ 18,224	$ 199,587	$ 52,255

Loans and Allowance for Loan 30

Loans and Allowance for Loan Losses - Loan Summary (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 797,142,000	$ 727,715,000
Less: Allowance for loan losses	(4,964,000)	(4,354,000)	$ (3,880,000)
Loans, net	792,178,219	723,360,786
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	28,835,000	38,277,000
Less: Allowance for loan losses	0	0
Loans, net	28,835,000	38,277,000
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	768,307,000	689,438,000
Less: Allowance for loan losses	(4,964,000)	(4,354,000)
Loans, net	763,343,000	685,084,000
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	394,346,000	369,777,000
Less: Allowance for loan losses	(2,246,000)	(1,906,000)	(1,734,000)
Commercial Real Estate [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	15,750,000	20,050,000
Commercial Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	378,596,000	349,727,000
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	183,528,000	161,694,000
Less: Allowance for loan losses	(1,243,000)	(1,015,000)	(906,000)
Consumer Real Estate [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	9,765,000	12,764,000
Consumer Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	173,763,000	148,930,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	128,733,000	105,478,000
Less: Allowance for loan losses	(861,000)	(627,000)	(690,000)
Construction and Land Development [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,704,000	2,695,000
Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	127,029,000	102,783,000
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	83,534,000	84,951,000
Less: Allowance for loan losses	(576,000)	(777,000)	(524,000)
Commercial and Industrial [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,616,000	2,768,000
Commercial and Industrial [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	81,918,000	82,183,000
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,001,000	5,815,000
Less: Allowance for loan losses	(38,000)	(29,000)	$ (26,000)
Consumer and Other [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
Consumer and Other [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 7,001,000	$ 5,815,000

Loans and Allowance for Loan 31

Loans and Allowance for Loan Losses - Performing and Impaired Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 797,142	$ 727,715
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	768,307	689,438
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	28,835	38,277
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	394,346	369,777
Commercial Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	378,596	349,727
Commercial Real Estate [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	15,750	20,050
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	183,528	161,694
Consumer Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	173,763	148,930
Consumer Real Estate [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	9,765	12,764
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	128,733	105,478
Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	127,029	102,783
Construction and Land Development [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,704	2,695
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	83,534	84,951
Commercial and Industrial [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	81,918	82,183
Commercial and Industrial [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,616	2,768
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,001	5,815
Consumer and Other [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,001	5,815
Consumer and Other [Member] | Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	763,677	682,345
Performing [Member] | Commercial Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	377,352	347,775
Performing [Member] | Consumer Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	171,513	145,289
Performing [Member] | Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	126,164	101,751
Performing [Member] | Commercial and Industrial [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	81,647	81,715
Performing [Member] | Consumer and Other [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,001	5,815
Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,630	7,093
Impaired Loans [Member] | Commercial Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,244	1,952
Impaired Loans [Member] | Consumer Real Estate [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,250	3,641
Impaired Loans [Member] | Construction and Land Development [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	865	1,032
Impaired Loans [Member] | Commercial and Industrial [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	271	468
Impaired Loans [Member] | Consumer and Other [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 0	$ 0

Loans and Allowance for Loan 32

Loans and Allowance for Loan Losses - ALL by Loan Classification (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 4,964	$ 4,354	$ 3,880
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	4,964	4,354
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	4,932	4,096
Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	32	258
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	2,246	1,906	1,734
Commercial Real Estate [Member] | Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	2,246	1,906
Commercial Real Estate [Member] | Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,243	1,015	906
Consumer Real Estate [Member] | Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,243	1,015
Consumer Real Estate [Member] | Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	861	627	690
Construction and Land Development [Member] | Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	861	627
Construction and Land Development [Member] | Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	576	777	524
Commercial and Industrial [Member] | Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	544	519
Commercial and Industrial [Member] | Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	32	258
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	38	29	$ 26
Consumer and Other [Member] | Performing [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	38	29
Consumer and Other [Member] | Impaired Loans [Member] | All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 0	$ 0

Loans and Allowance for Loan 33

Loans and Allowance for Loan Losses - ALL Roll Forward (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 4,354,000	$ 3,880,000	$ 3,880,000
Loans charged off	(232,000)		(506,000)
Recoveries of loans charged off	225,000		57,000
Provision (reallocation) charged to operating expense	616,543	356,325	923,000
Ending balance	4,964,000		4,354,000
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,906,000	1,734,000	1,734,000
Loans charged off	0		(95,000)
Recoveries of loans charged off	41,000		0
Provision (reallocation) charged to operating expense	299,000		267,000
Ending balance	2,246,000		1,906,000
Consumer Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,015,000	906,000	906,000
Loans charged off	(80,000)		(247,000)
Recoveries of loans charged off	64,000		0
Provision (reallocation) charged to operating expense	244,000		356,000
Ending balance	1,243,000		1,015,000
Construction and Land Development [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	627,000	690,000	690,000
Loans charged off	(14,000)		(50,000)
Recoveries of loans charged off	34,000		26,000
Provision (reallocation) charged to operating expense	214,000		(39,000)
Ending balance	861,000		627,000
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	777,000	524,000	524,000
Loans charged off	(18,000)		0
Recoveries of loans charged off	43,000		19,000
Provision (reallocation) charged to operating expense	(226,000)		234,000
Ending balance	576,000		777,000
Consumer and Other [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	29,000	$ 26,000	26,000
Loans charged off	(120,000)		(114,000)
Recoveries of loans charged off	43,000		12,000
Provision (reallocation) charged to operating expense	86,000		105,000
Ending balance	$ 38,000		$ 29,000

Loans and Allowance for Loan 34

Loans and Allowance for Loan Losses - Loan Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 797,142	$ 727,715
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	394,346	369,777
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	183,528	161,694
Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	128,733	105,478
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	83,534	84,951
Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,001	5,815
Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	768,307	689,438
Non PCI Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	765,170	684,924
Non PCI Loans [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,072	511
Non PCI Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	350	419
Non PCI Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,715	3,584
Non PCI Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	378,596	349,727
Non PCI Loans [Member] | Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	378,314	349,030
Non PCI Loans [Member] | Commercial Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	160	184
Non PCI Loans [Member] | Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	387
Non PCI Loans [Member] | Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	122	126
Non PCI Loans [Member] | Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	173,763	148,930
Non PCI Loans [Member] | Consumer Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	172,647	146,645
Non PCI Loans [Member] | Consumer Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	553	327
Non PCI Loans [Member] | Consumer Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	106	0
Non PCI Loans [Member] | Consumer Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	457	1,958
Non PCI Loans [Member] | Consumer Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	127,029	102,783
Non PCI Loans [Member] | Construction and Land Development [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	126,074	101,751
Non PCI Loans [Member] | Construction and Land Development [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	90	0
Non PCI Loans [Member] | Construction and Land Development [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Construction and Land Development [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	865	1,032
Non PCI Loans [Member] | Construction and Land Development [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	81,918	82,183
Non PCI Loans [Member] | Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	81,379	81,683
Non PCI Loans [Member] | Commercial and Industrial [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	268	0
Non PCI Loans [Member] | Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	32
Non PCI Loans [Member] | Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	271	468
Non PCI Loans [Member] | Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,001	5,815
Non PCI Loans [Member] | Consumer and Other [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	6,756	5,815
Non PCI Loans [Member] | Consumer and Other [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1	0
Non PCI Loans [Member] | Consumer and Other [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	244	0
Non PCI Loans [Member] | Consumer and Other [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] | Consumer and Other [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	28,835	38,277
Purchased Credit Impaired Loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	22,444	33,167
Purchased Credit Impaired Loans [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,410	260
Purchased Credit Impaired Loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	13	2,722
Purchased Credit Impaired Loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,938	2,128
Purchased Credit Impaired Loans [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	30	0
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	15,750	20,050
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	12,408	17,127
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,064	0
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	1,975
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,278	948
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	9,765	12,764
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,452	11,635
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,676	260
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	637	869
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,704	2,695
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,045	1,947
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	644	0
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	526
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	15	222
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,616	2,768
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,539	2,458
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	26	0
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	13	221
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	8	89
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	30	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member] | Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member] | Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 0	$ 0

Loans and Allowance for Loan 35

Loans and Allowance for Loan Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	$ 1,255	$ 2,252
Total Past Due and NonAccrual	2,065	4,162
Current Loans	766,242	685,276
Total loans	797,142	727,715
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	0	0
Total Past Due and NonAccrual	66	729
Current Loans	378,530	348,998
Total loans	394,346	369,777
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	166	1,351
Total Past Due and NonAccrual	881	2,164
Current Loans	172,882	146,766
Total loans	183,528	161,694
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	865	483
Total Past Due and NonAccrual	865	620
Current Loans	126,164	102,163
Total loans	128,733	105,478
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	224	418
Total Past Due and NonAccrual	224	637
Current Loans	81,694	81,546
Total loans	83,534	84,951
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	0	0
Total Past Due and NonAccrual	29	12
Current Loans	6,972	5,803
Total loans	7,001	5,815
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	28,835	38,277
Purchased Credit Impaired Loans [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	15,750	20,050
Purchased Credit Impaired Loans [Member] | Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	9,765	12,764
Purchased Credit Impaired Loans [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,704	2,695
Purchased Credit Impaired Loans [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,616	2,768
Purchased Credit Impaired Loans [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	0	0
30-89 Days Past Due and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	695	1,408
30-89 Days Past Due and Accruing [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	66	471
30-89 Days Past Due and Accruing [Member] | Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	609	581
30-89 Days Past Due and Accruing [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	137
30-89 Days Past Due and Accruing [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	207
30-89 Days Past Due and Accruing [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	20	12
Past Due 90 Days or More and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	115	502
Past Due 90 Days or More and Accruing [Member] | Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	258
Past Due 90 Days or More and Accruing [Member] | Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	106	232
Past Due 90 Days or More and Accruing [Member] | Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	0
Past Due 90 Days or More and Accruing [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	12
Past Due 90 Days or More and Accruing [Member] | Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	$ 9	$ 0

Loans and Allowance for Loan 36

Loans and Allowance for Loan Losses - Impaired Loan Portfolio (Details) - Non PCI Loans [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	$ 4,406	$ 6,675
Impaired loans without a valuation allowance, Unpaid Principal Balance	4,965	7,375
Impaired loans without a valuation allowance, Average Recorded Investment	5,865	6,999
Impaired loans without a valuation allowance, Interest Income Recognized	157	183
Impaired loans with a valuation allowance, Recorded Investment	224	418
Impaired loans with a valuation allowance, Unpaid Principal Balance	296	418
Impaired loans with a valuation allowance, Related Allowance	32	258
Impaired loans with a valuation allowance, Average Recorded Investment	369	448
Impaired loans with a valuation allowance, Interest Income Recognized	63	0
Total impaired loans, Recorded Investment	4,630	7,093
Total impaired loans, Unpaid Principal Balance	5,261	7,793
Total impaired loans, Average Recorded Investment	6,234	7,447
Total impaired loans, Interest Income Recognized	220	183
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	1,244	1,952
Impaired loans without a valuation allowance, Unpaid Principal Balance	1,244	1,952
Impaired loans without a valuation allowance, Average Recorded Investment	1,769	1,898
Impaired loans without a valuation allowance, Interest Income Recognized	71	73
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 [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	2,250	3,641
Impaired loans without a valuation allowance, Unpaid Principal Balance	2,809	4,341
Impaired loans without a valuation allowance, Average Recorded Investment	3,039	4,003
Impaired loans without a valuation allowance, Interest Income Recognized	80	81
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
Construction and Land Development [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	865	1,033
Impaired loans without a valuation allowance, Unpaid Principal Balance	865	1,033
Impaired loans without a valuation allowance, Average Recorded Investment	1,009	1,044
Impaired loans without a valuation allowance, Interest Income Recognized	3	26
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
Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	47	49
Impaired loans without a valuation allowance, Unpaid Principal Balance	47	49
Impaired loans without a valuation allowance, Average Recorded Investment	48	54
Impaired loans without a valuation allowance, Interest Income Recognized	3	3
Impaired loans with a valuation allowance, Recorded Investment	224	418
Impaired loans with a valuation allowance, Unpaid Principal Balance	296	418
Impaired loans with a valuation allowance, Related Allowance	32	258
Impaired loans with a valuation allowance, Average Recorded Investment	369	448
Impaired loans with a valuation allowance, Interest Income Recognized	63	0
Consumer and Other [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 37

Loans and Allowance for Loan Losses - Troubled Debt Restructuring (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)contract	Dec. 31, 2015contract
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract		0
Construction and Land Development [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	1
Pre-Modification Outstanding Recorded Investment	$ 483
Post-Modification Outstanding Recorded Investment	$ 483
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	1
Pre-Modification Outstanding Recorded Investment	$ 385
Post-Modification Outstanding Recorded Investment	$ 385

Loans and Allowance for Loan 38

Loans and Allowance for Loan Losses - Purchased Credit Impaired Loans (Details) - Purchased Credit Impaired Loans [Member] $ in Thousands	Sep. 30, 2016USD ($)
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 37,496
Less remaining purchase discount	(8,661)
Total loans, net of purchase discount	28,835
Less: Allowance for loan losses	0
Carrying amount, net of allowance	28,835
Commercial Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	18,678
Consumer Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	13,644
Construction and Land Development [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	2,577
Commercial and Industrial [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	2,597
Consumer and Other [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 0

Loans and Allowance for Loan 39

Loans and Allowance for Loan Losses - Accretable Yield Roll Forward (Details) - Purchased Credit Impaired Loans [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable yield, beginning of period	$ 10,209	$ 7,179	$ 10,216	$ 7,983
Additions	0	4,282	0	4,282
Accretion income	(661)	(162)	(1,876)	(886)
Reclassification to accretable	174	55	1,511	110
Other changes, net	(334)	(521)	(463)	(656)
Accretable yield	$ 9,388	$ 10,833	$ 9,388	$ 10,833

Loans and Allowance for Loan 40

Loans and Allowance for Loan Losses - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Financing Receivable, Modifications [Line Items]
Loans on nonaccrual	$ 1,255	$ 2,252
Trouble Debt Restructuring [Member]
Financing Receivable, Modifications [Line Items]
Loans that met criteria for restructured	3,388	4,990
Loans on nonaccrual	$ 451	$ 1,297

Commitments and Contingent Li41

Commitments and Contingent Liabilities (Details) $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Line of Credit Facility [Line Items]
Commitments to extend credit	$ 135.8
Standby letters of credit	$ 2.9
Standby Letters of Credit [Member]
Line of Credit Facility [Line Items]
Standby letter of credit term, or less	2 years

Fair Value Disclosures - Assets

Fair Value Disclosures - Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 138,628	$ 166,413
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	138,628	166,413
Significant Other Unobservable 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	18,288	22,743
U.S. Government-sponsored enterprises (GSEs) [Member] | Quoted Prices in Active Markets for Identical Assets (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] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	18,288	22,743
U.S. Government-sponsored enterprises (GSEs) [Member] | Significant Other Unobservable 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	112,548	136,021
Mortgage-backed securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Mortgage-backed securities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	112,548	136,021
Mortgage-backed securities [Member] | Significant Other Unobservable 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	7,792	7,649
Municipal securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Municipal securities [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	7,792	7,649
Municipal securities [Member] | Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 0	$ 0

Fair Value Disclosures - Asse43

Fair Value Disclosures - Assets and Liabilities Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 192	$ 160
Foreclosed assets	2,536	5,358
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	0	0
Foreclosed assets	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	0	0
Foreclosed assets	0	0
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	192	160
Foreclosed assets	$ 2,536	$ 5,358

Fair Value Disclosures - Signif

Fair Value Disclosures - Significant Unobservable Inputs Used to Value Level 3 Assets (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Impaired loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets measured at fair value on non-recurring basis	$ 192
Valuation Technique	Cash Flow
Significant Other Unobservable Input	Evaluation of Collectability
Weighted Average of Input (as a percent)	0.00%
Foreclosed assets [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets measured at fair value on non-recurring basis	$ 2,536
Valuation Technique	Appraisal
Significant Other Unobservable Input	Appraisal Discounts
Weighted Average of Input (as a percent)	29.50%

Fair Value Disclosures - Carryi

Fair Value Disclosures - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014
Assets:
Cash and cash equivalents, Carrying Amount	$ 58,586,866	$ 79,964,633	$ 89,935,655	$ 46,739,376
Securities available for sale, Carrying Amount	138,628,000	166,413,000
Restricted investments, Carrying Amount	4,451,250	4,451,050
Loans, net, Carrying Amount	792,178,219	723,360,786
Cash and cash equivalents, Estimated Fair Value	58,587,000	79,965,000
Securities available for sale, Estimated Fair Value	138,628,000	166,413,000
Restricted investments, Estimated Fair Value	4,451,000	4,451,000
Loans, net, Estimated Fair Value	804,515,000	721,338,000
Liabilities:
Noninterest-bearing demand deposits, Carrying Amount	145,508,791	131,418,580
Interest-bearing demand deposits, Carrying Amount	152,216,383	149,423,954
Money Market and Savings deposits, Carrying Amount	271,259,000	236,901,000
Time deposits, Carrying Amount	291,857,348	340,739,072
Securities sold under agreements to repurchase, Carrying Amount	24,202,095	28,068,215
Federal Home Loan Bank advances and other borrowings, Carrying Amount	43,048,423	34,187,462
Noninterest-bearing demand deposits, Estimated Fair Value	145,509,000	131,419,000
Interest-bearing demand deposits, Estimated Fair Value	152,216,000	149,424,000
Money Market and Savings deposits, Estimated Fair Value	271,259,000	236,901,000
Time deposits, Estimated Fair Value	292,376,000	342,873,000
Securities sold under agreements to repurchase, Estimated Fair Value	24,202,000	28,068,000
Federal Home Loan Bank advances and other borrowings, Estimated Fair Value	$ 43,052,000	$ 34,169,000