Investar Holding (ISTR) 10-K 16 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	ISTR
Entity Registrant Name	INVESTAR HOLDING CORP
Entity Central Index Key	1,602,658
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 201,866,225
Entity Common Stock, Shares Outstanding		9,514,193

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash and due from banks	$ 19,619,000	$ 9,773,000
Interest-bearing balances due from other banks	10,802,000	19,569,000
Federal funds sold	0	106,000
Cash and cash equivalents	30,421,000	29,448,000
Available for sale securities at fair value (amortized cost of $220,077 and $166,258, respectively)	217,564,000	163,051,000
Held to maturity securities at amortized cost (estimated fair value of $17,947 and $19,612, respectively)	17,997,000	20,091,000
Loans, net of allowance for loan losses of $7,891 and $7,051, respectively	1,250,888,000	886,375,000
Other equity securities	9,798,000	5,362,000
Bank premises and equipment, net of accumulated depreciation of $7,825 and $6,751, respectively	37,540,000	31,722,000
Other real estate owned, net	3,837,000	4,065,000
Accrued interest receivable	4,688,000	3,218,000
Deferred tax asset	1,294,000	2,868,000
Goodwill and other intangible assets, net	19,926,000	3,234,000
Bank owned life insurance	23,231,000	7,201,000
Other assets	5,550,000	2,325,000
Total assets	1,622,734,000	1,158,960,000
LIABILITIES
Noninterest-bearing	216,599,000	108,404,000
Interest-bearing	1,008,638,000	799,383,000
Total deposits	1,225,237,000	907,787,000
Advances from Federal Home Loan Bank	166,658,000	82,803,000
Repurchase agreements	21,935,000	39,087,000
Subordinated debt, net of unamortized issuance costs	18,168,000	0
Junior subordinated debt	5,792,000	3,609,000
Other borrowings	0	1,000,000
Accrued taxes and other liabilities	12,215,000	11,917,000
Total liabilities	1,450,005,000	1,046,203,000
STOCKHOLDERS’ EQUITY
Preferred stock, no par value per share; 5,000,000 shares authorized	0	0
Common stock, $1.00 par value per share; 40,000,000 shares authorized; 9,514,926 and 7,101,851 shares issued and outstanding, respectively	9,515,000	7,102,000
Surplus	131,582,000	81,499,000
Retained earnings	33,203,000	26,227,000
Accumulated other comprehensive loss	(1,571,000)	(2,071,000)
Total stockholders’ equity	172,729,000	112,757,000
Total liabilities and stockholders’ equity	$ 1,622,734,000	$ 1,158,960,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Available-for-sale securities at fair value, amortized cost	$ 220,077	$ 166,258
Held-to-maturity securities at amortized cost, estimated fair value	17,947	19,612
Allowance for loan losses	7,891	7,051
Bank premises and equipment, accumulated depreciation	$ 7,825	$ 6,751
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	40,000,000	40,000,000
Common stock, shares issued (in shares)	9,514,926	7,101,851
Common stock, shares outstanding (in shares)	9,514,926	7,101,851

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
INTEREST INCOME
Interest and fees on loans	$ 47,863	$ 39,380	$ 35,076
Interest on investment securities	5,055	3,565	2,189
Other interest income	428	207	75
Total interest income	53,346	43,152	37,340
INTEREST EXPENSE
Interest on deposits	8,050	7,182	5,250
Interest on borrowings	2,779	1,231	632
Total interest expense	10,829	8,413	5,882
Net interest income	42,517	34,739	31,458
Provision for loan losses	1,540	2,079	1,865
Net interest income after provision for loan losses	40,977	32,660	29,593
NONINTEREST INCOME
Service charges on deposit accounts	767	343	380
Gain on sale of investment securities, net	292	443	489
Gain on sale of fixed assets, net	127	1,266	15
Gain (loss) on sale of other real estate owned, net	27	13	(105)
Gain on sale of loans, net	0	405	4,368
Servicing fees and fee income on serviced loans	1,482	2,087	2,543
Other operating income	1,120	911	654
Total noninterest income	3,815	5,468	8,344
Income before noninterest expense	44,792	38,128	37,937
NONINTEREST EXPENSE
Depreciation and amortization	1,865	1,493	1,446
Salaries and employee benefits	18,681	15,609	16,398
Occupancy	1,150	995	951
Data processing	1,690	1,488	1,508
Marketing	422	386	248
Professional fees	950	1,261	1,075
Customer reimbursements	0	584	0
Other operating expenses	5,716	4,823	5,727
Total noninterest expense	32,342	26,639	27,353
Income before income tax expense	12,450	11,489	10,584
Income tax expense	4,248	3,609	3,511
Net income	$ 8,202	$ 7,880	$ 7,073
EARNINGS PER SHARE
Basic earnings per share (in dollars per share)	$ 0.96	$ 1.11	$ 0.98
Diluted earnings per share (in dollars per share)	0.96	1.10	0.97
Cash dividends declared per common share (in dollars per share)	$ 0.1	$ 0.04	$ 0.03
Citizens Bancshares, Inc.
NONINTEREST EXPENSE
Acquisition expense	$ 1,868	$ 0	$ 0

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 8,202	$ 7,880	$ 7,073
Unrealized gain (loss) on investment securities:
Unrealized gain (loss), available for sale, net of tax expense (benefit) of $88, ($808) and ($153), respectively	330	(1,500)	(283)
Reclassification of realized gain, net of tax expense of $61, $155 and $171, respectively	(231)	(287)	(318)
Unrealized loss, transfer from available for sale to held to maturity, net of tax benefit of $0, $1, and $2, respectively	(1)	(4)	(5)
Fair value of derivative financial instruments:
Change in fair value of interest rate swap designated as a cash flow hedge, net of tax expense (benefit) of $107, $206, and ($95), respectively	402	383	(178)
Total other comprehensive income (loss)	500	(1,408)	(784)
Total comprehensive income	$ 8,702	$ 6,472	$ 6,289

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Unrealized (loss) gain, available for sale, tax (benefit) expense	$ 88	$ (808)	$ (153)
Reclassification of realized gains, tax expense	61	155	171
Unrealized loss, transfer from available for sale to held to maturity, tax benefit	0	1	2
Change in fair value of interest rate swap designated as a cash flow hedge, tax expense (benefit)	$ 107	$ 206	$ (95)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Common Stock	Treasury Stock	Surplus	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2014		$ 103,384	$ 7,264	$ (23)	$ 84,213	$ 11,809	$ 121
Surrendered shares		(39)		(39)
Shares repurchased		(572)		(572)
Reclassification of treasury stock under the LBCA	[1]	0	(41)	634	(593)
Options and warrants exercised		135	10		125
Dividends declared		(232)				(232)
Stock-based compensation		385	31		354
Net income		7,073				7,073
Ending Balance at Dec. 31, 2015		109,350	7,264	0	84,099	18,650	(663)
Surrendered shares		(65)	(4)		(61)
Shares repurchased		(3,473)	(222)		(3,251)
Options and warrants exercised		165	12		153
Dividends declared		(303)				(303)
Stock-based compensation		609	52		557
Net income		7,880				7,880
Net tax effect of stock-based compensation		2			2
Ending Balance at Dec. 31, 2016		112,757	7,102	0	81,499	26,227	(2,071)
Surrendered shares		(168)	(8)		(160)
Shares repurchased		(506)	(23)		(483)
Options and warrants exercised		1,172	87		1,085
Dividends declared		(948)				(948)
Stock-based compensation		786	(67)		853
Net income		8,202				8,202
Other comprehensive income, including Tax Cut And Jobs Act adjustment, net	[2]	222				(278)	500
Net tax effect of stock-based compensation		7			7
Common stock issued in offering, net of direct costs of $1,991		32,509	1,624		30,885
Common stock issued in acquisition, net of issuance costs		18,696	800		17,896
Ending Balance at Dec. 31, 2017		$ 172,729	$ 9,515	$ 0	$ 131,582	$ 33,203	$ (1,571)
[1]	(1) Effective January 1, 2015, companies incorporated in Louisiana became subject to the Louisiana Business Corporation Act (“LBCA”), which eliminates the concept of treasury stock and provides that shares reacquired by a company are to be treated as authorized but unissued. Refer to Note 1 to the Consolidated Financial Statements for further discussion.
[2]	(2) The Tax Cuts and Jobs Act, enacted on December 22, 2017, required the revaluation of the Company’s deferred tax assets and liabilities as of December 31, 2017 as a result of the lower corporate tax rates to be realized beginning January 1, 2018. The $0.3 million adjustment to retained earnings represents the reclassification of the tax effects, or “stranded OCI” remaining in accumulated other comprehensive income after the revaluation of the Company’s deferred tax assets and liabilities.

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Stockholders' Equity [Abstract]
Stock issuance cost		$ 1,991	$ 0	$ 0
Cash dividends declared per common share (in dollars per share)		$ 0.1	$ 0.04	$ 0.03
Tax cuts and Jobs Act, reclassification from AOCI to retained earnings, tax effect	[1]	$ (300)
[1]	(2) The Tax Cuts and Jobs Act, enacted on December 22, 2017, required the revaluation of the Company’s deferred tax assets and liabilities as of December 31, 2017 as a result of the lower corporate tax rates to be realized beginning January 1, 2018. The $0.3 million adjustment to retained earnings represents the reclassification of the tax effects, or “stranded OCI” remaining in accumulated other comprehensive income after the revaluation of the Company’s deferred tax assets and liabilities.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income	$ 8,202	$ 7,880	$ 7,073
Net income
Depreciation and amortization	1,865	1,493	1,446
Provision for loan losses	1,540	2,079	1,865
Amortization of purchase accounting adjustments	(489)	(39)	(186)
Provision for other real estate owned	183	7	54
Net amortization of securities	1,114	1,304	1,051
Gain on sale of securities, net	(292)	(443)	(489)
Gain on sale of fixed assets, net	(127)	(1,266)	(15)
Impairment of investment in tax credit entity	0	11	54
(Gain) loss on sale of other real estate owned, net	(27)	(13)	105
FHLB stock dividend	(99)	(66)	(14)
Stock-based compensation	786	609	385
Deferred taxes	245	(207)	(386)
Net change in value of bank owned life insurance	(245)	(189)	(12)
Amortization of subordinated debt costs	35	0	0
Other	0	0	23
Loans held for sale:
Originations	0	(494)	(349,684)
Proceeds from sales	0	29,013	376,939
Gain on sale of loans	0	(405)	(4,368)
Net change in:
Accrued interest receivable	(321)	(387)	(396)
Other assets	(639)	581	(4,015)
Accrued taxes and other liabilities	(2,274)	(2,164)	8,086
Net cash provided by operating activities	9,457	37,304	37,516
Cash flows from investing activities
Proceeds from sales of investment securities available for sale	106,448	15,515	27,187
Funds invested in securities available for sale	(104,209)	(87,340)	(82,945)
Proceeds from maturities, prepayments and calls of investment securities available for sale	29,295	18,627	11,224
Funds invested in securities held to maturity	0	0	(5,622)
Proceeds from maturities, prepayments and calls of investment securities held to maturity	2,021	6,217	1,663
Proceeds from redemption of other equity securities	2,000	2,800	6,813
Purchase of other equity securities	(4,844)	(2,261)	(7,067)
Net increase in loans	(133,708)	(100,634)	(124,041)
Proceeds from sales of other real estate owned	591	541	2,857
Proceeds from sales of fixed assets	625	2,686	696
Purchases of fixed assets	(2,081)	(3,964)	(4,079)
Acquisition of trademark intangible	0	(100)	0
Purchase of bank owned life insurance	(15,000)	(3,500)	0
Purchase of other investments	(711)	(553)	0
Distributions from other investments	24	0	0
Net cash used in investing activities	(98,348)	(151,966)	(173,314)
Cash flows from financing activities
Net (decrease) increase in customer deposits	(20,467)	170,436	109,391
Net (decrease) increase in repurchase agreements	(17,152)	(12)	26,807
Net increase (decrease) in short-term FHLB advances	43,500	(33,780)	13,141
Proceeds from long-term FHLB advances	55,000	5,000	3,000
Repayment of long-term FHLB advances	(20,603)	(15,914)	(14,429)
Cash dividends paid on common stock	(722)	(278)	(221)
Payments to repurchase common stock	(506)	(3,473)	(572)
Proceeds from public offering of common stock, net of issuance costs	32,509	0	0
Proceeds from stock options and warrants exercised	1,172	165	135
Proceeds from other borrowings	78	1,000	0
Repayments of other borrowings	(1,078)	0	0
Proceeds from subordinated debt, net of issuance costs	18,133	0	0
Net cash provided by financing activities	89,864	123,144	137,252
Net increase (decrease) in cash and cash equivalents	973	8,482	1,454
Cash and cash equivalents, beginning of period	29,448	20,966	19,512
Cash and cash equivalents, end of period	30,421	29,448	20,966
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash payments for income taxes	4,375	2,850	4,000
Cash payments for interest on deposits and borrowings	10,201	8,294	5,833
SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING ACTIVITIES
Transfer from loans to other real estate owned	42	3,875	1,005
Transfer from bank premises and equipment to other assets	1,146	0	0
Citizens Bancshares, Inc.
Cash flows from investing activities
Cash paid for acquisitions, net of cash acquired	(1,235)	0	0
BOJ Bancshares, Inc.
Cash flows from investing activities
Cash paid for acquisitions, net of cash acquired	$ 22,436	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations Investar Holding Corporation (the “Company”) is a financial holding company headquartered in Baton Rouge, Louisiana, that provides, through its wholly-owned subsidiary, Investar Bank (the “Bank”), full banking services, excluding trust services, tailored primarily to meet the needs of individuals and small to medium-sized businesses throughout its Louisiana markets of Baton Rouge, New Orleans, Hammond, and Lafayette and their greater surrounding areas. Basis of Presentation The consolidated financial statements of Investar Holding Corporation and its wholly-owned subsidiary, the Bank, have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and to generally accepted practices within the banking industry. Segments While our chief decision makers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Because the overall banking operations comprise substantially all of the consolidated operations, no separate segment disclosures are presented in the accompanying consolidated financial statements. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses. While management uses available information to recognize losses on loans, future additions to the allowance 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 Company’s allowance for loan losses. Such agencies may require the Company to recognize additions to the allowance 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 allowance for loan losses may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated. Other estimates that are susceptible to significant change in the near term relate to the allowance for off-balance sheet credit losses, the fair value of stock-based compensation awards, the determination of other-than-temporary impairments of securities, and the fair value of financial instruments. Investment Securities The Company’s investments in securities are accounted for in accordance with applicable guidance contained in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), which requires the classification of securities into one of the following categories: • Securities to be held to maturity (“HTM”): bonds, notes, and debentures for which the Company has the positive intent and ability to hold to maturity are reported at cost, adjusted for premiums and discounts that are recognized in interest income using the interest method over the period to maturity. • Securities available for sale (“AFS”): available for sale securities consist of bonds, notes, and debentures that are available to meet the Company’s operating needs. These securities are reported at fair value. Unrealized holding gains and losses, net of tax, on available for sale securities are reported as a net amount in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Realized gains and losses on the sale of debt and equity securities are determined using the specific-identification method and average price method, respectively. The Company follows FASB guidance related to the recognition and presentation of other-than-temporary impairment. The guidance specifies that if an entity does not have the intent to sell a debt security prior to recovery, the security would not be considered other-than-temporarily impaired unless there is a credit loss. When an entity does not intend to sell the security, and it is more likely than not that the entity will not have to sell the security before recovery of its cost basis, it will recognize the credit component of an other-than-temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income. Other Equity Securities The Company is a member of the FHLB system. Members of the FHLB are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, is restricted as to redemption, and is periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. Other equity securities also include investments in Independent Bankers Financial Corporation (“IBFC”) and First National Bankers Bankshares (“FNBB”) stock. These investments are carried at cost which approximates fair value. Loans The Company’s loan portfolio categories include real estate, commercial and consumer loans. Real estate loans are further categorized into construction and development, one-to-four family residential, multifamily, farmland and commercial real estate loans. The consumer loan category includes loans originated through indirect lending. Indirect lending, which is lending initiated through third-party business partners, is largely comprised of loans made through automotive dealerships. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the unpaid principal balance outstanding, net of purchase premiums or discounts, deferred income (net of costs), any direct principal charge-offs, and an allowance for loan losses. Interest on loans is calculated by using the effective interest method on daily balances of the principal amount outstanding. Loan origination fees, net of direct loan origination costs, and commitment fees, are deferred and amortized as an adjustment to yield over the life of the loan, or over the commitment period, as applicable. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are ordinarily placed on nonaccrual when a loan is specifically determined to be impaired or when principal or interest is delinquent for 90 days or more; however, management may elect to continue the accrual when the estimated net realizable value of collateral is sufficient to cover the principal balance and the accrued interest. Any unpaid interest previously accrued on nonaccrual loans is reversed from income. Interest income, generally, is not recognized on specific impaired loans unless the likelihood of further loss is remote. Interest payments received on such loans are applied as a reduction of the loan principal balance. Interest income on other nonaccrual loans is recognized only to the extent of interest payments received. A loan may be returned to accrual status when all the principal and interest amounts contractually due are brought current and future principal and interest amounts contractually due are reasonably assured, which is typically evidenced by a sustained period of repayment performance by the borrower. The Company considers a loan to be impaired when, based upon current information and events, it believes it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. The Company’s impaired loans include troubled debt restructurings and performing and non-performing loans for which full payment of principal or interest is not expected. Large groups of smaller balance homogenous loans are collectively evaluated for impairment. The Company calculates an allowance required for impaired loans based on the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s observable market price or the fair value of its collateral. If the recorded investment in the impaired loan exceeds the measure of fair value, a valuation allowance is required as a component of the allowance for loan losses. Changes to the valuation allowance are recorded as a component of the provision for loan losses. The Company follows the FASB accounting guidance on sales of financial assets, which includes participating interests in loans. For loan participations that are structured in accordance with this guidance, the sold portions are recorded as a reduction of the loan portfolio. Loan participations that do not meet the criteria are accounted for as secured borrowings. See Acquisition Accounting and Acquired Impaired Loans below for accounting treatment of loans acquired through business acquisitions. Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value. For loans carried at the lower of cost or fair value, gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan. At December 31, 2017 and 2016, the Company did not have any loans held for sale. Allowance for Loan Losses The adequacy of the allowance for loan losses is determined in accordance with U.S. GAAP. The allowance for loan losses is estimated through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the loan balance is uncollectable. Subsequent recoveries, if any, are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb probable losses inherent in the loan portfolio as of the balance sheet date based on evaluations of the collectability of loans and prior loan loss experience. The evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, and current economic conditions that may affect the borrower’s ability to pay. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. Allowances for impaired loans are generally determined based on collateral values or the present value of estimated cash flows. Credits deemed uncollectible are charged to the allowance. Provisions for loan losses and recoveries on loans previously charged off are adjusted to the allowance. Past due status is determined based on contractual terms. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. Based on management’s review and observations made through qualitative review, management may apply qualitative adjustments to determine loss estimates at a group and/or portfolio segment level as deemed appropriate. Management has an established methodology to determine the adequacy of the allowance for loan losses that assesses the risks and losses inherent in its portfolio and portfolio segments. The Company utilizes an internally developed model that requires judgment to determine the estimation method that fits the credit risk characteristics of the loans in its portfolio and portfolio segments. Qualitative and environmental factors that may not be directly reflected in quantitative estimates include: asset quality trends, changes in loan concentrations, new products and process changes, changes and pressures from competition, changes in lending policies and underwriting practices, trends in the nature and volume of the loan portfolio, changes in experience and depth of lending staff and management and national and regional economic trends. Changes in these factors are considered in determining changes in the allowance for loan losses. The impact of these factors on the Company’s qualitative assessment of the allowance for loan losses can change from period to period based on management’s assessment of the extent to which these factors are already reflected in historic loss rates. The uncertainty inherent in the estimation process is also considered in evaluating the allowance for loan losses. In the ordinary course of business, the Bank enters into commitments to extend credit and standby letters of credit. Such financial instruments are recorded in the financial statements when they become payable. The credit risk associated with these commitments is evaluated in a manner similar to the allowance for loan losses. The reserve for unfunded lending commitments is included in other liabilities in the balance sheet. At December 31, 2017 the reserve for unfunded loan commitments was $32,000. Troubled Debt Restructurings The Company periodically grants concessions to its customers in an attempt to protect as much of its investment as possible and minimize the risk of loss. These concessions may include restructuring the terms of a customer loan, thereby adjusting the customer’s payment requirements. In accordance with the FASB’s Accounting Standards Update (“ASU”) 2011-2, Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring is a Troubled Debt Restructuring , in order to be considered a troubled debt restructuring (a “TDR”), the Company must conclude that the restructuring constitutes a concession and the customer is experiencing financial difficulties. The Company defines a concession to a customer as a modification of existing loan terms for economic or legal reasons that it would otherwise not consider. Concessions are typically granted through an agreement with the customer or are imposed by a court of law. Concessions include modifying original loan terms to reduce or defer cash payments required as part of the loan agreement, including but not limited to a reduction of the stated interest rate for the remaining original life of the debt, an extension of the maturity date or dates at a stated interest rate lower than the current market rate for new debt with similar risk characteristics, a reduction of the face amount or maturity amount of the debt, or a reduction of accrued interest receivable on a debt. In its determination of whether the customer is experiencing financial difficulties, the Company considers numerous indicators, including but not limited to, whether the customer has declared or is in the process of declaring bankruptcy, whether there is substantial doubt about the customer’s ability to continue as a going concern, whether the Company believes the customer’s future cash flows will be insufficient to service the debt in accordance with the contractual terms of the existing agreement for the foreseeable future, and whether without modification the customer cannot obtain sufficient funds from other sources at an effective interest rate equal to the current market rate for similar debt for a non-troubled debtor. If the Company concludes that both a concession has been granted and the concession was granted to a customer experiencing financial difficulties, the Company identifies the loan as a TDR. For purposes of the determination of an allowance for loan losses on these TDRs, the loan is reviewed for specific impairment in accordance with the Company’s allowance for loan loss methodology. If it is determined that losses are probable on such TDRs, either because of delinquency or other credit quality indicators, the Company establishes specific reserves for these loans. Servicing Rights Primary servicing rights represent the Company’s right to service consumer automobile loans for third-party whole-loan sales and loans sold as participations. Primary servicing involves the collection of payments from individual borrowers and the distribution of these payments to the investors. The Company capitalizes the value expected to be realized from performing specified automobile servicing activities for others as automobile servicing rights (“ASRs”) when the expected future cash flows from servicing are projected to be more than adequate compensation for such activities. These capitalized servicing rights are purchased or retained upon sale of consumer automobile loans. The Company measures all consumer automobile servicing assets and liabilities at fair value. The Company defines servicing rights based on both the availability of market inputs and the manner in which the Company manages the risks of servicing assets and liabilities. The Company leverages all available relevant market data to determine the fair value of recognized servicing assets and liabilities. The Company calculates the fair value of ASRs using various assumptions including future cash flows, market discount rates, expected prepayments, servicing costs and other factors. A significant change in prepayments of loans in the servicing portfolio could result in significant changes in the valuation adjustments, thus creating potential volatility in the carrying amount of ASRs. For the years ended December 31, 2016 and 2015 , expected future cash flows from ASRs approximated adequate compensation for such activities. Accordingly, the Company has not recorded an asset or liability. There were no loan sales during the year ended December 31, 2017. Total income earned from servicing activities was approximately $1.0 million for the year ended December 31, 2017 , and $1.6 million for both the years ended December 31, 2016 , and 2015 , respectively. Other Real Estate Owned Real estate acquired through, or in lieu of, foreclosure, or other real estate owned on the consolidated balance sheets, is initially recorded at fair value at the time of foreclosure, less estimated selling cost, and any related write down is charged to the allowance for loan losses. Valuations are periodically performed by management and provisions for estimated losses on other real estate owned are charged to expense when fair value is determined to be less than the carrying value. Costs relative to the development and improvement of properties are capitalized to the extent realizable, whereas ordinary upkeep disbursements are charged to expense. The ability of the Company to recover the carrying value of real estate is based upon future sales of the other real estate owned. The ability to affect such sales is subject to market conditions and other factors, many of which are beyond the Company’s control. Operating income and expense of such properties is included in other operating income or expense, respectively, on the accompanying consolidated statements of income. Gain or loss on the disposition of such properties is included in noninterest income on the consolidated statements of income. Bank Premises and Equipment Land is carried at cost. Buildings and equipment are stated at cost, less accumulated depreciation. Depreciation expense is computed by the straight-line method and is charged to expense over the estimated useful lives of the assets, which range from 1 to 39 years. Costs of major additions and improvements are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Gains or losses on the disposition of land, buildings, and equipment are included in noninterest income on the consolidated statements of income. Bank Owned Life Insurance The Company invests in bank owned life insurance (“BOLI”) policies that provide earnings to help cover the cost of employee benefit plans. The Company is the owner and beneficiary of the life insurance policies it purchased directly on a chosen group of employees. The policies are carried on the Company’s consolidated balance sheet at their cash surrender value and are subject to regulatory capital requirements. The determination of the cash surrender value includes a full evaluation of the contractual terms of each policy and assumes the surrender of policies on an individual-life by individual-life basis. Additionally, the Company periodically reviews the creditworthiness of the insurance companies that have underwritten the policies. Earnings accruing to the Company are derived from the general account investments of the insurance companies. Increases in the net cash surrender value of BOLI policies and insurance proceeds received are not taxable and are recorded in noninterest income in the consolidated statements of income. Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill and other intangible assets deemed to have an indefinite useful life are not amortized but instead are subject to review for impairment annually, or more frequently if deemed necessary, in accordance with the provisions of FASB ASC Topic 350, Intangibles – Goodwill and Other . Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and reviewed for impairment in accordance with FASB ASC Topic 360, Property, Plant, and Equipment. If impaired, the asset is written down to its estimated fair value. No impairment charges have been recognized through December 31, 2017 . Core deposit intangibles representing the value of the acquired core deposit base are generally recorded in connection with business combinations involving banks and branch locations. The Company’s policy is to amortize core deposit intangibles over the estimated useful life of the deposit base. The remaining useful lives of core deposit intangibles are evaluated periodically to determine whether events and circumstances warrant revision of the remaining period of amortization. The Company’s core deposit intangibles are currently amortized using the sum-of-the-years-digits basis over 10 to 15 years. See Note 8, Goodwill and Other Intangible Assets, for additional information. Repurchase Agreements Securities sold under agreements to repurchase are secured borrowings treated as financing activities and are carried at the amounts at which the securities will be subsequently reacquired as specified in the respective agreements. Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC Topic 718, Compensation - Stock Compensation . Under this accounting guidance, fair value is established as the measurement objective in accounting for share-based payment awards and requires the application of a fair value based measurement method in accounting for compensation costs, which is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. See Note 15, Stock-Based Compensation, for further disclosures regarding stock-based compensation. Off-Balance Sheet Credit-Related Financial Instruments The Company accounts for its guarantees in accordance with the provisions of ASC Topic 460, Guarantees . In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card agreements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded. Derivative Financial Instruments ASC Topic 815, Derivatives and Hedging , requires that all derivatives be recognized as assets or liabilities in the balance sheet at fair value. Derivatives executed with the same counterparty are generally subject to master netting arrangements, however, fair value amounts recognized for derivative financial instruments and fair value amounts recognized for the right/obligation to reclaim/return cash collateral are not offset for financial reporting purposes. In the course of its business operations, the Company is exposed to certain risks, including interest rate, liquidity and credit risk. The Company manages its risks through the use of derivative financial instruments, primarily through management of exposure due to the receipt or payment of future cash amounts based on interest rates. The Company’s derivative financial instruments manage the differences in the timing, amount and duration of expected cash receipts and payments. Derivatives which are designated and qualify as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. The effective portion of the derivative’s gain or loss is initially reported as a component of other comprehensive income and subsequently reclassified into earnings when the forecasted transaction affects earnings or when the hedge is terminated. The ineffective portion of the gain or loss is reported in earnings immediately. In applying hedge accounting for derivatives, the Company establishes a method for assessing the effectiveness of the hedging derivative and a measurement approach for determining the ineffective aspect of the hedge upon the inception of the hedge. These methods are consistent with the Company’s approach to managing risk. Note 13, Derivative Financial Instruments, describes the derivative instruments currently used by the Company and discloses how these derivatives impact the Company’s financial position and results of operations. Income Taxes The provision for income taxes is based on amounts reported in the consolidated statements of income after exclusion of nontaxable income such as interest on state and municipal securities. Also, certain items of income and expenses are recognized in different time periods for financial statement purposes than for income tax purposes. Thus, provisions for deferred taxes are recorded in recognition of such temporary differences. Deferred taxes are determined utilizing a liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has adopted accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The Company recognizes interest and penalties on income taxes as a component of income tax expense. Revenue Recognition The Company recognizes revenue in the consolidated statements of income as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest-earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest-earning assets is based upon formulas from underlying loan agreements, securities contracts, or other similar contracts. Noninterest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Noninterest income includes fees from deposit accounts, merchant services, ATM and debit card fees, servicing fees, and other miscellaneous services and transactions. Earnings Per Share Basic earnings per share is calculated using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share separately for common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings distributed and undistributed, are allocated to participating securities and common shares based on their respective rights to receive dividends. Unvested share-based payment awards that contain nonforfeitable rights to dividends are considered participating securities (i.e. unvested time-vested restricted stock), not subject to performance based measures. Basic earnings per share is calculated by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is calculated in a manner similar to that of basic earnings per share except that the weighted average number of common shares outstanding is increased to include the number of additional common shares that would have been outstanding if all potentially dilutive common shares (such as those resulting from the exercise of stock options and warrants) were issued during the period, computed using the treasury stock method. Statements of Cash Flows For purposes of the statements of cash flows, cash and cash equivalents include cash and amounts due from banks and federal funds sold due to the short-term nature of these items. Comprehensive Income Comprehensive income includes net income and other comprehensive income or loss, which in the case of the Company includes unrealized gains and losses on securities and changes in the fair value of interest rate swaps, net of related income taxes. Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets and assumed liabilities are recorded at their respective acquisition date fair values, and identifiable intangible assets are recorded at fair value. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. If the fair value of the net assets received exceeds the consideration given, a bargain purchase gain is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Purchased loans acquired in a business combination are recorded at their estimated fair value as of the acquisition date. The fair value of loans acquired is determined using a discounted cash flow model based on assumptions regarding the amount and timing of principal and interest prepayments, estimated payments, estimated default rates, estimated loss severity in the event of defaults, and current market rates. The fair value adjustment for performing acquired loans is amortized over the life of the loan using the effective interest method. Estimated credit losses are included in the determination of fair value; therefore, an allowance for loan losses is not recorded on the acquisition date. Subsequent to acquisition, acquired performing loans are evaluated using a similar allowance methodology as the legacy portfolio. An allowance for credit losses is only recorded to the extent that the required reserves exceed the unamortized fair value adjustment. Acquired Impaired Loans The Company accounts for acquired impaired loans under FASB ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310-30”). An acquired loan is considered impaired when there is evidence of credit deterioration since origination and it is probable at

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS Citizens Bancshares, Inc. On July 1, 2017 , the Company completed the acquisition of Citizens Bancshares, Inc. (“Citizens”) and its wholly-owned subsidiary, Citizens Bank, located in Evangeline Parish, Louisiana. The Company acquired 100% of Citizens’ outstanding common shares for an aggregate amount of cash consideration equal to $45.8 million , or approximately $419.20 per share. The acquisition of Citizens expands the Company’s branch footprint in Louisiana and increases the core deposit base to help position the Company to continue to grow. After fair value adjustments, the acquisition added $251 million in total assets, $129 million in loans, and $212 million in deposits. As consideration paid was in excess of the net fair value of acquired assets, the Company recorded $9.0 million of goodwill. The table below shows the allocation of the consideration paid for Citizens’ common equity to the acquired identifiable assets and liabilities assumed and the goodwill generated from the transaction (dollars in thousands). The fair values listed below, primarily related to loans and deferred tax assets and liabilities, are subject to refinement for up to one year after the closing date of the acquisition as additional information becomes available. Purchase price: Cash paid $ 45,800 Fair value of assets acquired: Cash and cash equivalents 44,565 Investment securities 69,912 Loans 129,181 Bank premises and equipment 3,337 Core deposit intangible asset 1,462 Other assets 2,202 Total assets acquired 250,659 Fair value of liabilities acquired: Deposits 212,228 Other liabilities 1,652 Total liabilities assumed 213,880 Fair value of net assets acquired 36,779 Goodwill $ 9,021 Fair value adjustments to assets acquired and liabilities assumed are generally amortized using the effective yield method over periods consistent with the average life, useful life and/or contractual term of the related assets and liabilities. The fair value of net assets acquired includes a fair value adjustment to loans as of the acquisition date. The adjustment for the acquired loan portfolio is based on current market interest rates, and the Company’s evaluation of credit losses identified. The tables below present information about the loans acquired as of the date of acquisition (dollars in thousands). Purchase Credit Impaired Contractually required principal $ 5,123 Non-accretable difference (700 ) Cash flows expected to be collected 4,423 Accretable yield — Fair value of acquired loans $ 4,423 Non-Credit Impaired Contractually required principal $ 127,479 Cash flows expected to be collected 126,737 Accretable yield (1,979 ) Fair value of acquired loans $ 124,758 BOJ Bancshares, Inc. On December 1, 2017 , the Company completed the acquisition of BOJ Bancshares, Inc. (“BOJ”) and its wholly-owned subsidiary, The Highlands Bank, located in Feliciana Parish, Louisiana. The Company acquired 100% of BOJ’s outstanding common shares for an aggregate merger consideration consisting of $3.95 million in cash, and an aggregate of 799,559 shares of Investar common stock, for a total of approximately $22.7 million . As with the Citizens acquisition, the acquisition of BOJ expands the Company’s branch footprint in Louisiana, allowing us to serve more customers in our surrounding market areas. After fair value adjustments, the acquisition added $152 million in total assets, $103 million in loans, and $126 million in deposits. As consideration paid was in excess of the net fair value of acquired assets, the Company recorded $5.4 million of goodwill. The table below shows the allocation of the consideration paid for BOJ’s common equity to the acquired identifiable assets and liabilities assumed and the goodwill generated from the transaction (dollars in thousands). The fair values listed below, primarily related to loans and deferred tax assets and liabilities, are subject to refinement for up to one year after the closing date of the acquisition as additional information becomes available. Purchase price: Cash paid $ 3,950 Common stock 18,749 Fair value of assets acquired: Cash and cash equivalents 26,438 Investment securities 16,194 Loans 102,810 Bank premises and equipment 3,753 Core deposit intangible asset 1,018 Other assets 2,237 Total assets acquired 152,450 Fair value of liabilities acquired: Deposits 125,789 FHLB advances 5,956 Trust preferred 2,178 Other liabilities 1,209 Total liabilities assumed 135,132 Fair value of net assets acquired 17,318 Goodwill $ 5,381 Fair value adjustments to assets acquired and liabilities assumed are generally amortized using the effective yield method over periods consistent with the average life, useful life and/or contractual term of the related assets and liabilities. The fair value of net assets acquired includes a fair value adjustment to loans as of the acquisition date. The adjustment for the acquired loan portfolio is based on current market interest rates, and the Company’s initial evaluation of credit losses identified. The tables below present information about the loans acquired as of the date of acquisition (dollars in thousands). Purchase Credit Impaired Contractually required principal $ 4,557 Non-accretable difference (162 ) Cash flows expected to be collected 4,395 Accretable yield — Fair value of acquired loans $ 4,395 Non-Credit Impaired Contractually required principal $ 106,324 Cash flows expected to be collected 99,745 Accretable yield (1,330 ) Fair value of acquired loans $ 98,415 Supplemental Unaudited Pro Forma Information The following unaudited supplemental pro forma information is presented to show estimated results assuming Citizens and BOJ were acquired as of January 1, 2016. These unaudited pro forma results are not necessarily indicative of the operating results that the Company would have achieved had it completed the acquisitions as of January 1, 2016 and should not be considered representative of future operating results. The pro forma net income for the year ended December 31, 2017 excludes the tax-affected amount of $2.2 million of acquisition expenses recorded in noninterest expense by the Company, Citizens, and BOJ. Unaudited Pro Forma Information for the years ended December 31, (dollars in thousands) 2017 2016 Interest income $ 64,222 $ 58,996 Noninterest income 5,248 7,392 Net income 10,641 11,979 In the year ended December 31, 2017 , since the acquisition dates of July 1, 2017 for Citizens and December 1, 2017 for BOJ, the acquired companies have added approximately $4.4 million , $0.6 million , and $1.1 million to interest income, noninterest income, and net income, respectively. Acquisition Expense Acquisition related costs of $1.9 million are included in acquisition expenses in the accompanying consolidated statements of income, for the twelve month period ended December 31, 2017 . These costs include system conversion and integrating operations charges as well as legal and consulting expenses.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES The amortized cost and approximate fair value of investment securities classified as available for sale are summarized below as of the dates presented (dollars in thousands). December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of U.S. government agencies and corporations $ 52,889 $ 24 $ (697 ) $ 52,216 Obligations of state and political subdivisions 35,572 87 (422 ) 35,237 Corporate bonds 16,428 112 (330 ) 16,210 Residential mortgage-backed securities 110,690 58 (1,270 ) 109,478 Commercial mortgage-backed securities 3,651 — (70 ) 3,581 Equity securities 847 24 (29 ) 842 Total available for sale securities $ 220,077 $ 305 $ (2,818 ) $ 217,564 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of U.S. government agencies and corporations $ 29,809 $ 68 $ (387 ) $ 29,490 Obligations of state and political subdivisions 29,631 15 (1,791 ) 27,855 Corporate bonds 15,292 54 (378 ) 14,968 Residential mortgage-backed securities 88,295 193 (900 ) 87,588 Commercial mortgage-backed securities 2,520 — (76 ) 2,444 Equity securities 711 46 (51 ) 706 Total available for sale securities $ 166,258 $ 376 $ (3,583 ) $ 163,051 Proceeds from sales of investment securities available for sale and gross realized gains and losses are summarized below as of the dates presented (dollars in thousands). Twelve months ended December 31, 2017 2016 2015 Proceeds from sale $ 106,448 $ 15,515 $ 27,187 Gross gains $ 342 $ 443 $ 494 Gross losses $ (50 ) $ — $ (5 ) The amortized cost and approximate fair value of investment securities classified as held to maturity are summarized below as of the dates presented (dollars in thousands). December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of state and political subdivisions $ 11,861 $ 9 $ (15 ) $ 11,855 Residential mortgage-backed securities 6,136 4 (48 ) 6,092 Total held to maturity securities $ 17,997 $ 13 $ (63 ) $ 17,947 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of state and political subdivisions $ 12,976 $ 2 $ (429 ) $ 12,549 Residential mortgage-backed securities 7,115 8 (60 ) 7,063 Total held to maturity securities $ 20,091 $ 10 $ (489 ) $ 19,612 The following table presents, by type and number of securities, the age of gross unrealized losses and fair value by investment category for securities available for sale as of the dates presented (dollars in thousands). Less than 12 Months 12 Months or More Total December 31, 2017 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. government agencies and corporations 88 $ 34,281 $ (444 ) $ 11,119 $ (253 ) $ 45,400 $ (697 ) Obligations of state and political subdivisions 57 12,315 (77 ) 9,930 (345 ) 22,245 (422 ) Corporate bonds 20 1,116 (6 ) 6,273 (324 ) 7,389 (330 ) Residential mortgage-backed securities 159 71,893 (729 ) 28,410 (541 ) 100,303 (1,270 ) Commercial mortgage-backed securities 6 1,979 (12 ) 1,602 (58 ) 3,581 (70 ) Equity securities 1 — — 478 (29 ) 478 (29 ) Total 331 $ 121,584 $ (1,268 ) $ 57,812 $ (1,550 ) $ 179,396 $ (2,818 ) Less than 12 Months 12 Months or More Total December 31, 2016 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. government agencies and corporations 45 $ 22,819 $ (382 ) $ 448 $ (5 ) $ 23,267 $ (387 ) Obligations of state and political subdivisions 33 25,764 (1,791 ) — — 25,764 (1,791 ) Corporate bonds 27 3,724 (132 ) 6,929 (246 ) 10,653 (378 ) Residential mortgage-backed securities 110 60,433 (883 ) 1,778 (17 ) 62,211 (900 ) Commercial mortgage-backed securities 4 2,444 (76 ) — — 2,444 (76 ) Equity securities 3 50 (4 ) 492 (47 ) 542 (51 ) Total 222 $ 115,234 $ (3,268 ) $ 9,647 $ (315 ) $ 124,881 $ (3,583 ) The following table presents, by type and number of securities, the age of gross unrealized losses and fair value by investment category for securities held to maturity as of the dates presented (dollars in thousands). Less than 12 Months 12 Months or More Total December 31, 2017 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of state and political subdivisions 1 $ 6,007 $ (15 ) $ — $ — $ 6,007 $ (15 ) Residential mortgage-backed securities 6 1,601 (3 ) 2,522 (45 ) 4,123 (48 ) Total 7 $ 7,608 $ (18 ) $ 2,522 $ (45 ) $ 10,130 $ (63 ) Less than 12 Months 12 Months or More Total December 31, 2016 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of state and political subdivisions 5 $ 9,597 $ (429 ) $ — $ — $ 9,597 $ (429 ) Residential mortgage-backed securities 6 4,677 (60 ) — — 4,677 (60 ) Total 11 $ 14,274 $ (489 ) $ — $ — $ 14,274 $ (489 ) The unrealized losses in the Bank’s investment portfolio, caused by interest rate increases, are not credit issues. The Bank does not intend to sell the securities 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. The Bank does not consider these securities to be other-than-temporarily impaired at December 31, 2017 or December 31, 2016 . The amortized cost and approximate fair value of investment debt securities, by contractual maturity (including mortgage-backed securities), are shown below as of the dates presented (dollars in thousands). Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities Available For Sale Securities Held To Maturity December 31, 2017 Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 1,319 $ 1,319 $ 720 $ 721 Due after one year through five years 15,379 15,331 3,245 3,249 Due after five years through ten years 28,242 27,833 1,875 1,878 Due after ten years 174,290 172,239 12,157 12,099 Total debt securities $ 219,230 $ 216,722 $ 17,997 $ 17,947 Securities Available For Sale Securities Held To Maturity December 31, 2016 Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 1,753 $ 1,750 $ 685 $ 686 Due after one year through five years 10,509 10,476 3,095 3,089 Due after five years through ten years 27,173 26,771 2,745 2,637 Due after ten years 126,112 123,348 13,566 13,200 Total debt securities $ 165,547 $ 162,345 $ 20,091 $ 19,612

LOANS

LOANS	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
LOANS	LOANS The Company’s loan portfolio consists of the following categories of loans as of the dates presented (dollars in thousands). There were no loans held for sale as of the dates presented. December 31, 2017 2016 Construction and development $ 157,667 $ 90,737 1-4 Family 276,922 177,205 Multifamily 51,283 42,759 Farmland 23,838 8,207 Commercial real estate 537,364 380,716 Total mortgage loans on real estate 1,047,074 699,624 Commercial and industrial 135,392 85,377 Consumer 76,313 108,425 Total loans $ 1,258,779 $ 893,426 Unamortized premiums and discounts on loans, included in the total loans balances above, were $2.6 million and $1.2 million at December 31, 2017 and 2016, respectively. Nonaccrual and Past Due Loans Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on nonaccrual status when, in management’s opinion, the borrower may be unable to meet payment obligations as they become due, as well as when required by regulatory provisions. In determining whether or not a borrower may be unable to meet payment obligations for each class of loans, we consider the borrower’s debt service capacity through the analysis of current financial information, if available, and/or current information with regards to our collateral position. Regulatory provisions would typically require the placement of a loan on nonaccrual status if (i) principal or interest has been in default for a period of 90 days or more unless the loan is both well secured and in the process of collection or (ii) full payment of principal and interest is not expected. Loans may be placed on nonaccrual status regardless of whether or not such loans are considered past due. When interest accrual is discontinued, all unpaid accrued interest is reversed. Interest income on nonaccrual loans is recognized only to the extent that cash payments are received in excess of principal due. A loan may be returned to accrual status when all the principal and interest amounts contractually due are brought current and future principal and interest amounts contractually due are reasonably assured, which is typically evidenced by a sustained period (at least six months) of repayment performance by the borrower. The tables below provide an analysis of the aging of loans as of the dates presented (dollars in thousands). December 31, 2017 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 157,123 $ 225 $ — $ — $ 34 $ 259 $ 285 $ 157,667 1-4 Family 273,321 1,396 185 56 478 2,115 1,486 276,922 Multifamily 50,271 — — — — — 1,012 51,283 Farmland 19,619 — — 58 — 58 4,161 23,838 Commercial real estate 535,014 107 89 — 67 263 2,087 537,364 Total mortgage loans on real estate 1,035,348 1,728 274 114 579 2,695 9,031 1,047,074 Commercial and industrial 133,009 977 67 — 10 1,054 1,329 135,392 Consumer 74,409 610 152 20 1,118 1,900 4 76,313 Total loans $ 1,242,766 $ 3,315 $ 493 $ 134 $ 1,707 $ 5,649 $ 10,364 $ 1,258,779 December 31, 2016 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 89,996 $ 48 $ — $ — $ 33 $ 81 $ 660 $ 90,737 1-4 Family 176,237 427 — — 47 474 494 177,205 Multifamily 41,737 — — — — — 1,022 42,759 Farmland 8,207 — — — — — — 8,207 Commercial real estate 380,716 — — — — — — 380,716 Total mortgage loans on real estate 696,893 475 — — 80 555 2,176 699,624 Commercial and industrial 84,904 30 — — 443 473 — 85,377 Consumer 106,889 378 149 1 1,008 1,536 — 108,425 Total loans $ 888,686 $ 883 $ 149 $ 1 $ 1,531 $ 2,564 $ 2,176 $ 893,426 The total December 31, 2017 balance in the table above includes approximately $217.5 million of loans acquired in 2017 that were recorded at fair value as of the acquisition dates. Credit Quality Indicators Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The following definitions are utilized for risk ratings, which are consistent with the definitions used in supervisory guidance. Pass – Loans not meeting the criteria below are considered pass. These loans have high credit characteristics and financial strength. The borrowers at least generate profits and cash flow that are in line with peer and industry standards and have debt service coverage ratios above loan covenants and our policy guidelines. For some of these loans, a guaranty from a financially capable party mitigates characteristics of the borrower that might otherwise result in a lower grade. Special Mention – Loans classified as special mention possess some credit deficiencies that need to be corrected to avoid a greater risk of default in the future. For example, financial ratios relating to the borrower may have deteriorated. Often, a special mention categorization is temporary while certain factors are analyzed or matters addressed before the loan is re-categorized as either pass or substandard. Substandard – Loans classified as substandard are inadequately protected by the current net worth and paying capacity of the borrower or the liquidation value of any collateral. If deficiencies are not addressed, it is likely that this category of loan will result in the Bank incurring a loss. Where a borrower has been unable to adjust to industry or general economic conditions, the borrower’s loan is often categorized as substandard. Doubtful – Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. Loss – Loans classified as loss are considered uncollectible and of such little value that their continuance as recorded assets is not warranted. This classification does not mean that the assets have absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off these assets. The tables below present a summary of the Company’s loan portfolio by credit quality indicator as of the dates presented (dollars in thousands). December 31, 2017 Pass Special Mention Substandard Total Construction and development $ 157,385 $ — $ 282 $ 157,667 1-4 Family 275,492 74 1,356 276,922 Multifamily 51,283 — — 51,283 Farmland 19,611 2,773 1,454 23,838 Commercial real estate 536,741 — 623 537,364 Total mortgage loans on real estate 1,040,512 2,847 3,715 1,047,074 Commercial and industrial 134,522 — 870 135,392 Consumer 74,934 258 1,121 76,313 Total loans $ 1,249,968 $ 3,105 $ 5,706 $ 1,258,779 December 31, 2016 Pass Special Mention Substandard Total Construction and development $ 90,238 $ — $ 499 $ 90,737 1-4 Family 177,091 20 94 177,205 Multifamily 42,759 — — 42,759 Farmland 8,207 — — 8,207 Commercial real estate 380,716 — — 380,716 Total mortgage loans on real estate 699,011 20 593 699,624 Commercial and industrial 83,215 59 2,103 85,377 Consumer 106,916 501 1,008 108,425 Total loans $ 889,142 $ 580 $ 3,704 $ 893,426 The Company had no loans that were classified as doubtful or loss as of December 31, 2017 or 2016 . Loan participations and whole loans sold to and serviced for others are not included in the accompanying consolidated balance sheets. The balances of the participations and whole loans sold were $204.2 million and $274.9 million as of December 31, 2017 and 2016 , respectively. The unpaid principal balances of these loans were approximately $237.3 million and $319.6 million at December 31, 2017 and 2016 , respectively. In the ordinary course of business, the Company makes loans to its executive officers, principal shareholders, directors and to companies in which these borrowers are principal owners. Loans outstanding to such borrowers (including companies in which they are principal owners) amounted to approximately $31.2 million and $20.0 million as of December 31, 2017 and December 31, 2016 , respectively. The table below shows the aggregate amount of loans to such related parties for the years ended December 31, 2017 and 2016 (dollars in thousands). December 31, 2017 2016 Balance, beginning of period $ 19,957 $ 17,992 New loans 24,428 5,058 Repayments (13,232 ) (3,093 ) Balance, end of period $ 31,153 $ 19,957 Loans Acquired with Deteriorated Credit Quality The Company elected to account for certain acquired loans as acquired impaired loans under ASC 310-30 due to evidence of credit deterioration at acquisition and the probability that the Company will be unable to collect all contractually required payments. The table below shows the changes in the accretable yield on acquired impaired loans for the periods presented below (dollars in thousands). Acquired Impaired Balance, year ended December 31, 2015 $ 395 Transfers from non-accretable difference to accretable yield 1 Accretion to interest income (121 ) Balance, year ended December 31, 2016 $ 275 Transfers from non-accretable difference to accretable yield 28 Accretion to interest income (303 ) Balance, year ended December 31, 2017 $ —

ALLOWANCE FOR LOAN LOSSES

ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES The table below shows a summary of the activity in the allowance for loan losses for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Balance, beginning of period $ 7,051 $ 6,128 $ 4,630 Provision for loan losses 1,540 2,079 1,865 Loans charged-off (765 ) (1,228 ) (630 ) Recoveries 65 72 263 Balance, end of period $ 7,891 $ 7,051 $ 6,128 The following tables outline the activity in the allowance for loan losses by collateral type for the years ended December 31, 2017 , 2016 and 2015 , and show both the allowance and portfolio balances for loans individually and collectively evaluated for impairment as of December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 759 $ 1,422 $ 7,051 Charge-offs — — — — — (270 ) (495 ) (765 ) Recoveries 34 — 7 — — — 24 65 Provision 332 — (97 ) (23 ) 1,100 204 24 1,540 Ending balance $ 945 $ 60 $ 1,287 $ 332 $ 3,599 $ 693 $ 975 $ 7,891 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ 304 $ 304 Ending allowance balance for loans acquired with deteriorated credit quality — — — — — — — — Ending allowance balance for loans collectively evaluated for impairment $ 945 $ 60 $ 1,287 $ 332 $ 3,599 $ 693 $ 671 $ 7,587 Loans receivable: Balance of loans individually evaluated for impairment $ 182 $ — $ 1,136 $ — $ 640 $ — $ 1,086 $ 3,044 Balance of loans acquired with deteriorated credit quality 285 4,161 1,486 1,012 2,087 1,329 4 10,364 Balance of loans collectively evaluated for impairment 157,200 19,677 274,300 50,271 534,637 134,063 75,223 1,245,371 Total period-end balance $ 157,667 $ 23,838 $ 276,922 $ 51,283 $ 537,364 $ 135,392 $ 76,313 $ 1,258,779 December 31, 2016 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,334 $ 6,128 Charge-offs (27 ) — (57 ) — (526 ) — (618 ) (1,228 ) Recoveries 14 — 13 — 1 20 24 72 Provision (52 ) 38 208 109 868 226 682 2,079 Ending balance $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 759 $ 1,422 $ 7,051 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ 136 $ 287 $ 423 Ending allowance balance for loans collectively evaluated for impairment $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 623 $ 1,135 $ 6,628 Ending allowance balance for loans acquired with deteriorated credit quality $ — $ — $ — $ — $ — $ — $ — $ — Loans receivable: Balance of loans individually evaluated for impairment $ 645 $ — $ 1,673 $ — $ 608 $ 443 $ 1,008 $ 4,377 Balance of loans collectively evaluated for impairment 90,092 8,207 175,532 42,759 380,108 84,934 107,417 889,049 Total period-end balance $ 90,737 $ 8,207 $ 177,205 $ 42,759 $ 380,716 $ 85,377 $ 108,425 $ 893,426 Balance of loans acquired with deteriorated credit quality $ 660 $ — $ 494 $ 1,022 $ — $ — $ — $ 2,176 December 31, 2015 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 526 $ 18 $ 909 $ 137 $ 1,571 $ 390 $ 1,079 $ 4,630 Charge-offs (17 ) — (78 ) — — (58 ) (477 ) (630 ) Recoveries 25 — 12 — 1 197 28 263 Provision 110 4 370 109 584 (16 ) 704 1,865 Ending balance $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,334 $ 6,128 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ 220 $ 220 Ending allowance balance for loans collectively evaluated for impairment $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,114 $ 5,908 Ending allowance balance for loans acquired with deteriorated credit quality $ — $ — $ — $ — $ — $ — $ — $ — Loans receivable: Balance of loans individually evaluated for impairment $ 1,242 $ — $ 1,419 $ — $ 630 $ — $ 754 $ 4,045 Balance of loans collectively evaluated for impairment 80,621 2,955 154,881 29,694 287,953 69,961 115,331 741,396 Total period-end balance $ 81,863 $ 2,955 $ 156,300 $ 29,694 $ 288,583 $ 69,961 $ 116,085 $ 745,441 Balance of loans acquired with deteriorated credit quality $ 737 $ — $ 852 $ 1,062 $ — $ — $ 39 $ 2,690 Impaired Loans The Company considers a loan to be impaired when, based on current information and events, the Company determines that it will not be able to collect all amounts due according to the loan agreement, including scheduled interest payments. Determination of impairment is treated the same across all classes of loans. When the Company identifies a loan as impaired, it measures the impairment based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, except when the sole (remaining) source of repayment for the loans is the operation or liquidation of the collateral. In these cases when foreclosure is probable, the Company uses the current fair value of the collateral, less selling costs, instead of discounted cash flows. If the Company determines that the value of the impaired loan is less than the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs, and unamortized premium or discount), the Company recognizes impairment through an allowance estimate or a charge-off to the allowance. When the ultimate collectability of the total principal of an impaired loan is in doubt and the loan is on nonaccrual, all payments are applied to principal, under the cost recovery method. When the ultimate collectability of the total principal of an impaired loan is not in doubt and the loan is on nonaccrual, contractual interest is credited to interest income when received, under the cash basis method. The following tables contain information on the Company’s impaired loans, which include all TDRs and nonaccrual loans individually evaluated for impairment for purposes of determining the allowance for loan losses. The average balances are calculated based on the month-end balances of the loans during the period reported (dollars in thousands). As of and for the year ended December 31, 2017 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 182 $ 202 $ — $ 338 $ 13 1-4 Family 1,136 1,169 — 1,344 76 Commercial real estate 640 654 — 620 46 Total mortgage loans on real estate 1,958 2,025 — 2,302 135 Commercial and industrial — — — 122 — Consumer 168 217 — 380 1 Total 2,126 2,242 — 2,804 136 With related allowance recorded: Consumer 918 956 304 738 1 Total 918 956 304 738 1 Total loans: Construction and development 182 202 — 338 13 1-4 Family 1,136 1,169 — 1,344 76 Commercial real estate 640 654 — 620 46 Total mortgage loans on real estate 1,958 2,025 — 2,302 135 Commercial and industrial — — — 122 — Consumer 1,086 1,173 304 1,118 2 Total $ 3,044 $ 3,198 $ 304 $ 3,542 $ 137 As of and for the year ended December 31, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 645 $ 661 $ — $ 1,024 $ 90 1-4 Family 1,673 1,701 — 1,910 66 Commercial real estate 608 623 — 1,742 7 Total mortgage loans on real estate 2,926 2,985 — 4,676 163 Commercial and industrial 15 16 — 1,509 — Consumer 153 166 — 399 11 Total 3,094 3,167 — 6,584 174 With related allowance recorded: Commercial and industrial 428 430 136 144 — Consumer 855 873 287 506 6 Total 1,283 1,303 423 650 6 Total loans: Construction and development 645 661 — 1,024 90 1-4 Family 1,673 1,701 — 1,910 66 Commercial real estate 608 623 — 1,742 7 Total mortgage loans on real estate 2,926 2,985 — 4,676 163 Commercial and industrial 443 446 136 1,653 — Consumer 1,008 1,039 287 905 17 Total $ 4,377 $ 4,470 $ 423 $ 7,234 $ 180 As of and for the year ended December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 1,242 $ 1,241 $ — $ 1,349 $ 17 1-4 Family 1,419 1,416 — 1,522 52 Commercial real estate 630 629 — 844 49 Total mortgage loans on real estate 3,291 3,286 — 3,715 118 Commercial and industrial — — — 66 45 Consumer 159 159 — 266 26 Total 3,450 3,445 — 4,047 189 With related allowance recorded: Consumer 595 595 220 210 15 Total 595 595 220 210 15 Total loans: Construction and development 1,242 1,241 — 1,349 17 1-4 Family 1,419 1,416 — 1,522 52 Commercial real estate 630 629 — 844 49 Total mortgage loans on real estate 3,291 3,286 — 3,715 118 Commercial and industrial — — — 66 45 Consumer 754 754 220 476 41 Total $ 4,045 $ 4,040 $ 220 $ 4,257 $ 204 Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession for other than an insignificant period of time to the borrower that the Company would not otherwise consider, the related loan is classified as a troubled debt restructuring (“TDR”). The Company strives to identify borrowers in financial difficulty early and work with them to modify their loans to more affordable terms before such loans reach nonaccrual status. These modified terms may include rate reductions, principal forgiveness, payment forbearance and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of the collateral. In cases where the Company grants the borrower new terms that provide for a reduction of either interest or principal, the Company measures any impairment on the restructuring as previously noted for impaired loans. Loans classified as TDRs, consisting of eighteen credits, totaled approximately $1.6 million at December 31, 2017 , compared to eighteen credits totaling $2.4 million at December 31, 2016 . Eight of the restructured loans were considered TDRs due to modification of terms through adjustments to maturity, nine of the restructured loans were considered TDRs due to a reduction in the interest rate to a rate lower than the current market rate, and one restructured loan was considered a TDR due to modification of terms through principal payment forbearance, paying interest only for a specified period of time. As of December 31, 2017 , and December 31, 2016 all restructured loans were performing under their modified terms. The Company individually evaluates each TDR for allowance purposes, primarily based on collateral value. TDRs are excluded from the loans collectively evaluated for impairment (ASC 450). At December 31, 2017 and 2016 , there were no available balances on loans classified as TDRs that the Company was committed to lend. The table below presents the TDR pre- and post-modification outstanding recorded investments by loan categories for loans modified during the years ended December 31, 2017 and 2016 (dollars in thousands). December 31, 2017 December 31, 2016 Troubled debt restructurings Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment 1-4 Family — $ — $ — 9 $ 436 $ 436 Consumer 1 5 5 — — — $ 5 $ 5 $ 436 $ 436 At December 31, 2017 and 2016 , there were no loans modified under troubled debt restructurings during the previous twelve month period that subsequently defaulted during the years ended December 31, 2017 and 2016 , respectively. The following is a summary of accruing and nonaccrual TDRs and the related loan losses by portfolio type as of the dates presented (dollars in thousands). TDRs Accruing Nonaccrual Total Related Allowance December 31, 2017 Construction and development $ 154 $ — $ 154 $ — 1-4 Family 889 — 889 — Commercial real estate 573 — 573 — Consumer 5 — 5 Total $ 1,621 $ — $ 1,621 $ — December 31, 2016 Construction and development $ 165 $ — $ 165 $ — 1-4 Family 1,626 — 1,626 — Commercial and industrial 608 — 608 — Total $ 2,399 $ — $ 2,399 $ — The table below includes the average recorded investment and interest income recognized for TDRs for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). TDRs Average Recorded Investment Interest Income Recognized December 31, 2017 Construction and development $ 159 $ 13 1-4 Family 1,255 76 Commercial real estate 592 46 Consumer 2 2 Total $ 2,008 $ 137 December 31, 2016 Construction and development $ 171 $ 13 1-4 Family 1,614 66 Commercial real estate 617 7 Total $ 2,402 $ 86 December 31, 2015 Construction and development $ 181 $ 13 1-4 Family 1,240 52 Commercial real estate 371 9 Consumer 42 6 Total $ 1,834 $ 80

OTHER REAL ESTATE OWNED

OTHER REAL ESTATE OWNED	12 Months Ended
	Dec. 31, 2017
Real Estate [Abstract]
OTHER REAL ESTATE OWNED	OTHER REAL ESTATE OWNED The table below shows the activity in other real estate owned for the periods presented (dollars in thousands). December 31, 2017 2016 Balance, beginning of period $ 4,065 $ 725 Transfers from loans 42 3,875 Acquired other real estate owned 477 — Sales of other real estate owned (564 ) (528 ) Write-downs (183 ) (7 ) Balance, end of period $ 3,837 $ 4,065 As of December 31, 2017 and December 31, 2016 , other real estate owned related to acquisitions totaled approximately $0.2 million and $0.3 million , respectively.

BANK PREMISES AND EQUIPMENT

BANK PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
BANK PREMISES AND EQUIPMENT	BANK PREMISES AND EQUIPMENT Bank premises and equipment consisted of the following as of the dates indicated (dollars in thousands). December 31, 2017 2016 Land $ 10,476 $ 9,668 Buildings and improvements 25,750 18,641 Furniture and equipment 7,419 6,567 Software 812 684 Construction-in-progress 908 2,913 Less: Accumulated depreciation and amortization (7,825 ) (6,751 ) Bank premises and equipment, net $ 37,540 $ 31,722 Depreciation and amortization related to bank premises and equipment charged to noninterest expense was approximately $1.9 million , $1.5 million and $1.4 million for the years ended December 31, 2017 , 2016 and 2015 , respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS At December 31, 2017 , goodwill and intangible assets totaled $19.9 million and included no accumulated impairment losses. The Company’s intangible assets consist of goodwill and core deposit intangible assets arising from acquisitions. Also included in intangible assets is a trademark intangible that was acquired during the year ended December 31, 2016. The Company has determined that the core deposit intangible assets have finite lives and amortizes them over the estimated useful lives of the assets. Goodwill was recorded during the year ended December 31, 2017 as a result of the acquisitions of Citizens and BOJ, discussed in Note 2. The carrying amount of goodwill acquired from Citizens and BOJ as of December 31, 2017 was $9.0 million and $5.4 million , respectively. The trademark intangible had a carrying value of $0.1 million at December 31, 2017 and 2016 . In accordance with ASC 350, Intangibles-Goodwill and Other, the Company reviews the carrying value of indefinite-lived intangible assets at least annually, or more frequently if certain impairment indicators exist. The Company performed its annual impairment testing in the fourth quarter of 2017 and determined that there was no impairment to its goodwill or trademark intangible asset. The table below shows a summary of the core deposit intangible assets as of the dates presented (dollars in thousands). December 31, 2017 2016 Gross carrying amount $ 3,097 $ 617 Accumulated amortization (357 ) (167 ) Net carrying amount $ 2,740 $ 450 The Company acquired core deposit intangibles of $1.5 million and $1.0 million in the Citizens and BOJ acquisitions, respectively, during the year ended December 31, 2017. Core deposit intangibles are being amortized over their estimated useful lives, which range from 10 to 15 years. Amortization expense on the core deposit intangible assets recorded in depreciation and amortization totaled approximately $190,000 , $41,000 , and $41,000 for the years ended December 31, 2017 , 2016 and 2015 , respectively. The future amortization schedule for the Company’s core deposit intangible assets is as follows in the table below. The weighted average amortization period remaining for core deposit intangibles is 9.7 years. (dollars in thousands) 2018 $ 477 2019 432 2020 387 2021 342 2022 297 Thereafter 805 $ 2,740

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2017
Banking and Thrift [Abstract]
DEPOSITS	DEPOSITS Deposits consisted of the following as of the dates presented (dollars in thousands). December 31, 2017 2016 Noninterest-bearing demand deposits $ 216,599 $ 108,404 NOW accounts 208,683 171,556 Money market deposit accounts 146,140 123,079 Savings accounts 117,372 52,860 Time deposits 536,443 451,888 Total deposits $ 1,225,237 $ 907,787 The table below summarizes outstanding time deposits as of the dates indicated (dollars in thousands). December 31, 2017 2016 $0 to $99,999 $ 252,636 $ 268,875 $100,000 to $249,999 203,966 134,920 $250,000 and above 79,841 48,093 $ 536,443 $ 451,888 The contractual maturities of time deposits of $100,000 or more outstanding are summarized in the table below as of the dates presented (dollars in thousands). December 31, 2017 2016 Time remaining until maturity: Three months or less $ 81,844 $ 59,739 Over three through six months 55,411 26,053 Over six through twelve months 63,183 20,987 Over one year through three years 80,160 67,253 Over three years 3,209 8,981 $ 283,807 $ 183,013 The approximate scheduled maturities of time deposits for each of the next five years are shown below (dollars in thousands). 2018 $ 351,996 2019 147,465 2020 20,860 2021 10,948 2022 5,174 $ 536,443 Public fund deposits as of December 31, 2017 and 2016 totaled approximately $78.3 million and $29.8 million , respectively. The funds were secured by U.S. government securities with a fair value of approximately $67.5 million and $28.1 million as of December 31, 2017 and 2016 , respectively. As of December 31, 2017 and 2016 , total deposits outstanding to executive officers, principal shareholders, directors and to companies in which they are principal owners amounted to approximately $40.4 million and $29.4 million , respectively.

SECURITIES SOLD UNDER AGREEMENT

SECURITIES SOLD UNDER AGREEMENT TO REPURCHASE	12 Months Ended
	Dec. 31, 2017
Disclosure of Repurchase Agreements [Abstract]
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE Securities sold under agreements for repurchase (“repurchase agreements”) are secured borrowings that mature on a daily basis. The balances of repurchase agreements were $21.9 million and $39.1 million as of December 31, 2017 and December 31, 2016 , respectively. These funds were secured by investment securities with fair values of approximately $23.3 million and $49.3 million as of December 31, 2017 and December 31, 2016 , respectively. The interest rate paid for repurchase agreements is tiered, based on balance, and is indexed to the Federal Funds Rate. The weighted average interest rate on repurchase agreements was 0.66% and 0.20% at December 31, 2017 and December 31, 2016 , respectively. The weighted-average rate paid for repurchase agreements during the year ended December 31, 2017 was 0.33% and the weighted average rate for both years ended December 31, 2016 and 2015 was 0.20% .

SUBORDINATED DEBT SECURITIES

SUBORDINATED DEBT SECURITIES	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
SUBORDINATED DEBT SECURITIES	SUBORDINATED DEBT SECURITIES On March 24, 2017, the Company issued and sold $18.6 million in aggregate principal amount of its 6.00% Fixed-to-Floating Rate Subordinated Notes (the “Notes”) due March 30, 2027. Beginning on March 30, 2022, the Company may redeem the Notes, in whole or in part, at their principal amount plus any accrued and unpaid interest. The Notes bear an interest rate of 6.00% per annum until March 30, 2022, on which date the interest rate will reset quarterly to an annual interest rate equal to the then-current LIBOR plus 394.5 basis points. The carrying value of subordinated debt was $18.2 million at December 31, 2017 . The subordinated debt securities are recorded net of issuance costs of $0.4 million , which are being amortized using the straight-line method over the life of the Notes. OTHER BORROWED FUNDS Federal Home Loan Bank Advances Federal Home Loan Bank (“FHLB”) advances and weighted average interest rates at the end of the period by contractual maturity are summarized as of the dates presented (dollars in thousands). Amount Weighted Average Rate December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Fixed rate advances maturing: 2017 $ — $ 73,603 — % 0.79 % 2018 126,600 6,100 1.42 0.91 2019 12,000 — 1.46 — 2020 3,100 3,100 1.52 1.52 2027 25,000 — 1.06 — ASC 805 Fair Value Adjustment (42 ) — — — $ 166,658 $ 82,803 1.37 % 0.82 % As of December 31, 2017 , these advances are collateralized by approximately $499.0 million of the Company’s loan portfolio and $72.6 million of the Company’s investment securities in accordance with the Advance Security and Collateral Agreement with the FHLB. As of December 31, 2017 , the Company had an additional $401.0 million available under its line of credit with the FHLB. Lines of Credit In addition, the Company has outstanding unsecured lines of credit with its correspondent banks available to assist in the management of short-term liquidity. Any balances drawn on these lines of credit mature daily. At December 31, 2017 , the available balance on the unsecured lines of credit totaled approximately $55.0 million , with no outstanding balance reflected on the consolidated balance sheet. In addition to the unsecured lines of credit mentioned above, the Company has a secured line of credit with The Independent Bankers Bank (“TIB”) providing for a $20.0 million revolving line of credit maturing June 27, 2018 . The revolving line of credit is secured by a first priority security interest in all of the capital stock of Investar Bank and a security interest in all property of Investar Bank held by the lender. At December 31, 2017 , we had no outstanding balance on the secured line of credit, compared to $1.0 million at December 31, 2016. The Company was in compliance with all covenants related to its line of credit with TIB at December 31, 2017 and 2016. Junior Subordinated Debt The following table provides a summary of the Company’s junior subordinated debentures (dollars in thousands). Face Value Carrying Value Maturity Date Variable Interest Rate Interest Rate at December 31, 2017 First Community Louisiana Statutory Trust I $ 3,609 $ 3,609 June 2036 3-month LIBOR + 1.77% 3.36 % BOJ Bancshares Statutory Trust I 3,093 2,183 December 2034 3-month LIBOR + 1.90% 3.49 % $ 6,702 $ 5,792 These debentures are unsecured obligations due to trusts that are unconsolidated subsidiaries. The debentures were issued in conjunction with the trusts’ issuances of obligated capital securities. The trusts used the proceeds from the issuances of their capital securities to buy floating rate junior subordinated deferrable interest debentures that bear the same interest rate and terms as the capital securities. These debentures are the trusts’ only assets and the interest payments from the debentures finance the distributions paid on the capital securities. These debentures rank junior and are subordinate in the right of payment to all other debt of the Company. As part of the purchase accounting adjustments made with the BOJ acquisition on December 31, 2017 , the Company adjusted the carrying value of the junior subordinated debentures to fair value as of the acquisition date. The discount on the debentures will continue to be amortized through maturity and recognized as a component of interest expense. The debentures may be called by the Company at par plus any accrued interest. Interest on the debentures is calculated quarterly. The distribution rate payable on the capital securities is cumulative and payable quarterly in arrears. The Company has the right to defer payments of interest on the debentures at any time by extending the interest payment period for a period not exceeding 20 consecutive quarters with respect to each deferral period, provided that no extension period may extend beyond the redemption or maturity date of the debentures. The debentures are included on the consolidated balance sheet as liabilities; however, for regulatory purposes, the carrying value of these obligations are eligible for inclusion in Tier I regulatory capital, subject to certain limitations. All of the carrying value of $5.8 million and $3.6 million was allowed in the calculation of Tier I regulatory capital as of December 31, 2017 and 2016 , respectively.

OTHER BORROWED FUNDS

OTHER BORROWED FUNDS	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
OTHER BORROWED FUNDS	SUBORDINATED DEBT SECURITIES On March 24, 2017, the Company issued and sold $18.6 million in aggregate principal amount of its 6.00% Fixed-to-Floating Rate Subordinated Notes (the “Notes”) due March 30, 2027. Beginning on March 30, 2022, the Company may redeem the Notes, in whole or in part, at their principal amount plus any accrued and unpaid interest. The Notes bear an interest rate of 6.00% per annum until March 30, 2022, on which date the interest rate will reset quarterly to an annual interest rate equal to the then-current LIBOR plus 394.5 basis points. The carrying value of subordinated debt was $18.2 million at December 31, 2017 . The subordinated debt securities are recorded net of issuance costs of $0.4 million , which are being amortized using the straight-line method over the life of the Notes. OTHER BORROWED FUNDS Federal Home Loan Bank Advances Federal Home Loan Bank (“FHLB”) advances and weighted average interest rates at the end of the period by contractual maturity are summarized as of the dates presented (dollars in thousands). Amount Weighted Average Rate December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Fixed rate advances maturing: 2017 $ — $ 73,603 — % 0.79 % 2018 126,600 6,100 1.42 0.91 2019 12,000 — 1.46 — 2020 3,100 3,100 1.52 1.52 2027 25,000 — 1.06 — ASC 805 Fair Value Adjustment (42 ) — — — $ 166,658 $ 82,803 1.37 % 0.82 % As of December 31, 2017 , these advances are collateralized by approximately $499.0 million of the Company’s loan portfolio and $72.6 million of the Company’s investment securities in accordance with the Advance Security and Collateral Agreement with the FHLB. As of December 31, 2017 , the Company had an additional $401.0 million available under its line of credit with the FHLB. Lines of Credit In addition, the Company has outstanding unsecured lines of credit with its correspondent banks available to assist in the management of short-term liquidity. Any balances drawn on these lines of credit mature daily. At December 31, 2017 , the available balance on the unsecured lines of credit totaled approximately $55.0 million , with no outstanding balance reflected on the consolidated balance sheet. In addition to the unsecured lines of credit mentioned above, the Company has a secured line of credit with The Independent Bankers Bank (“TIB”) providing for a $20.0 million revolving line of credit maturing June 27, 2018 . The revolving line of credit is secured by a first priority security interest in all of the capital stock of Investar Bank and a security interest in all property of Investar Bank held by the lender. At December 31, 2017 , we had no outstanding balance on the secured line of credit, compared to $1.0 million at December 31, 2016. The Company was in compliance with all covenants related to its line of credit with TIB at December 31, 2017 and 2016. Junior Subordinated Debt The following table provides a summary of the Company’s junior subordinated debentures (dollars in thousands). Face Value Carrying Value Maturity Date Variable Interest Rate Interest Rate at December 31, 2017 First Community Louisiana Statutory Trust I $ 3,609 $ 3,609 June 2036 3-month LIBOR + 1.77% 3.36 % BOJ Bancshares Statutory Trust I 3,093 2,183 December 2034 3-month LIBOR + 1.90% 3.49 % $ 6,702 $ 5,792 These debentures are unsecured obligations due to trusts that are unconsolidated subsidiaries. The debentures were issued in conjunction with the trusts’ issuances of obligated capital securities. The trusts used the proceeds from the issuances of their capital securities to buy floating rate junior subordinated deferrable interest debentures that bear the same interest rate and terms as the capital securities. These debentures are the trusts’ only assets and the interest payments from the debentures finance the distributions paid on the capital securities. These debentures rank junior and are subordinate in the right of payment to all other debt of the Company. As part of the purchase accounting adjustments made with the BOJ acquisition on December 31, 2017 , the Company adjusted the carrying value of the junior subordinated debentures to fair value as of the acquisition date. The discount on the debentures will continue to be amortized through maturity and recognized as a component of interest expense. The debentures may be called by the Company at par plus any accrued interest. Interest on the debentures is calculated quarterly. The distribution rate payable on the capital securities is cumulative and payable quarterly in arrears. The Company has the right to defer payments of interest on the debentures at any time by extending the interest payment period for a period not exceeding 20 consecutive quarters with respect to each deferral period, provided that no extension period may extend beyond the redemption or maturity date of the debentures. The debentures are included on the consolidated balance sheet as liabilities; however, for regulatory purposes, the carrying value of these obligations are eligible for inclusion in Tier I regulatory capital, subject to certain limitations. All of the carrying value of $5.8 million and $3.6 million was allowed in the calculation of Tier I regulatory capital as of December 31, 2017 and 2016 , respectively.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS The Company currently holds interest rate swap contracts to manage exposure against the variability in the expected future cash flows (future interest payments) attributable to changes in the 1-month LIBOR associated with the forecasted issuances of 1-month fixed rate debt arising from a rollover strategy. The maximum length of time over which the Company is currently hedging its exposure to the variability in future cash flows for forecasted transactions is approximately 2.6 years. The total notional amount of the derivative contracts is $50.0 million . These derivative contracts are currently between the Company and a single counterparty. To mitigate credit risk, securities are pledged to the Company by the counterparty in an amount greater than or equal to the gain position of the derivative contracts. For the year ended December 31, 2017 , a gain of $0.4 million , net of a $0.1 million tax expense, was recognized in “Other comprehensive income (loss)” (“OCI”) in the accompanying consolidated statements of other comprehensive income for the change in fair value of the interest rate swap contracts. For the years ended December 31, 2016 and December 31, 2015 , a gain of $0.4 million , net of a $0.2 million tax expense, and a loss of $0.2 million , net of a $0.1 million tax benefit, respectively, was recognized in OCI in the accompanying consolidated statements of other comprehensive income for the change in fair value of the interest rate swap contracts. The swap contracts had a fair value of $0.5 million and $8,000 at December 31, 2017 and 2016 , respectively, and have been recorded in “Other assets” in the accompanying consolidated balance sheets. The accumulated gain of $0.4 million included in “Accumulated other comprehensive loss” in the accompanying consolidated balance sheets would be reclassified to current earnings if the hedge transaction becomes probable of not occurring. The Company expects the hedge to remain fully effective during the remaining term of the swap contract.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Preferred Stock The Company’s Articles of Incorporation give the Company’s board of directors the authority to issue up to 5,000,000 shares of preferred stock. At December 31, 2017 , there were no preferred shares outstanding. The preferred shares are considered “blank check” preferred stock. This type of preferred stock allows the board of directors to fix the designations, preferences and relative, participating, optional or other special rights, and qualifications and limitations or restrictions of any series of preferred stock without further shareholder approval. Common Stock The Company’s Articles of Incorporation give the Company’s board of directors the authority to issue up to 40,000,000 shares of common stock. At December 31, 2017 , there were 9,514,926 common shares outstanding. On March 22, 2017, the Company completed a common stock offering of 1.6 million shares of its common stock at a price of $21.25 per share. The common stock offering generated net proceeds of $32.5 million . On December 1, 2017, the Company issued 799,559 million shares of its common stock as consideration for the acquisition of BOJ. Total stockholders’ equity was $172.7 million at December 31, 2017, compared to $112.8 million at December 31, 2016 . Dividend Restrictions. In the ordinary course of business, the Company is dependent upon dividends from the Bank to provide funds for the payment of dividends to shareholders and to provide for other cash requirements. Banking regulations may limit the amount of dividends that may be paid. Approval by regulatory authorities is required if the effect of dividends declared would cause the regulatory capital of the Bank to fall below specified minimum levels. Approval is also required if dividends declared exceed the net profits for that year combined with the retained net profits for the preceding two years. Under the foregoing dividend restrictions and while maintaining its “well capitalized” status, at December 31, 2017, the Bank could pay aggregate dividends of up to $23.2 million to the Company without prior regulatory approval. Under the terms of the junior subordinated debentures, assumed through acquisition, the Company has the right at any time during the term of the debentures to defer the payment of interest. In the event that the Company elects to defer interest on the debentures, it may not, with certain exceptions, declare or pay any dividends or distributions on its common stock or purchase or acquire any of its common stock. These restrictions do not, and are not expected in the future to, materially limit the Company’s ability to pay dividends to its shareholders in an amount consistent with the Company’s history of paying dividends. Accumulated Other Comprehensive Income (Loss) Activity within the balances in accumulated other comprehensive income (loss), net is shown in the tables below (dollars in thousands). For the years ended December 31, 2017 2016 2015 Beginning of Period Net Change End of Period Beginning of Period Net Change End of Period Beginning of Period Net Change End of Period Unrealized gain (loss), available for sale, net $ (401 ) $ 330 $ (71 ) $ 1,099 $ (1,500 ) $ (401 ) $ 1,382 $ (283 ) $ 1,099 Reclassification of realized gain, net (1,683 ) (231 ) (1,914 ) (1,396 ) (287 ) (1,683 ) (1,078 ) (318 ) (1,396 ) Unrealized loss, transfer from available for sale to held to maturity, net 8 (1 ) 7 12 (4 ) 8 17 (5 ) 12 Change in fair value of interest rate swap designated as a cash flow hedge, net 5 402 407 (378 ) 383 5 (200 ) (178 ) (378 ) Accumulated other comprehensive income (loss) $ (2,071 ) $ 500 $ (1,571 ) $ (663 ) $ (1,408 ) $ (2,071 ) $ 121 $ (784 ) $ (663 )

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Warrants On October 1, 2011, in connection with the acquisition of South Louisiana Bankers Bank, the Bank issued 130,875 stock warrants with an exercise price of $13.33 per share. The warrants were later exchanged for a like amount of warrants to acquire shares of Company common stock at the same exercise price. These warrants, which are currently exercisable, expire on July 1, 2018. All other warrants to acquire shares of Company common stock expired on or before December 31, 2014. The following table summarizes the Company’s warrant activity for the periods indicated. December 31, 2017 2016 2015 $13.33 Per Share Issued October 1, 2011, expire July 1, 2018 Balance, beginning of period 124,275 130,875 130,875 Issued — — — Forfeited — — — Exercised (59,850 ) (6,600 ) — Balance, end of period 64,425 124,275 130,875 Equity Incentive Plan . The Company previously granted equity awards to its employees and non-employee directors under its 2014 Long-Term Incentive Compensation Plan (the “2014 Plan”). Effective May 24, 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Compensation Plan (the “Plan”) and ceased using the 2014 Plan. The Plan authorizes the grant of various types of equity grants and awards, such as restricted stock, stock options and stock appreciation rights to eligible participants, which include all of the Company’s employees, non-employee directors, and consultants. The Plan has reserved 600,000 shares of common stock for grant, award or issuance to eligible participants, including shares underlying granted options. The Plan is administered by the Compensation Committee of the Company’s Board of Directors, which determines, within the provisions of the Plan, those eligible employees to whom, and the times at which, grants and awards will be made. The Compensation Committee, in its discretion, may delegate its authority and duties under the Plan to specified officers; however, only the Compensation Committee may approve the terms of grants and awards to the Company’s executive officers and directors. At December 31, 2017 and 2016 , no stock appreciation rights had been granted. At December 31, 2017 , approximately 597,783 shares remain available for grant. Stock Options During the years ended December 31, 2017 , 2016 and 2015, the Company issued 36,177 , 46,512 and 64,333 stock options, respectively, to key personnel that vest at one-fifth increments on the grant date anniversary of each of the following five years. The table below summarizes the Company’s stock option activity for the periods indicated. Stock Options Shares Weighted Average Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2014 238,811 $ 13.94 8.96 Issued 64,333 15.74 Forfeited (14,667 ) 14.00 Exercised (10,125 ) 13.33 Outstanding at December 31, 2015 278,352 14.37 8.42 Issued 46,512 14.28 Forfeited — — Exercised (5,500 ) 14.00 Outstanding at December 31, 2016 319,364 14.36 7.67 Issued 36,177 20.25 Forfeited (5,334 ) 14.00 Exercised (27,290 ) 13.70 Outstanding at December 31, 2017 322,917 15.09 7.19 Exercisable at December 31, 2017 114,927 14.41 6.79 At December 31, 2017 , the shares underlying total outstanding stock options had an intrinsic value of $2.9 million . The shares underlying exercisable stock options had an intrinsic value of approximately $1.1 million . The Company uses a Black-Scholes option pricing model to estimate the fair value of stock-based awards. The Black-Scholes option pricing model incorporates various subjective assumptions, including expected term and expected volatility. Stock option expense in the accompanying consolidated statements of income for the years ended December 31, 2017 , 2016 , and 2015 was $223,000 , $183,000 and $152,000 , respectively. At December 31, 2017 , there was $0.6 million of unrecognized compensation cost related to stock options that is expected to be recognized over a weighted average period of 2.7 years. The table below shows the assumptions used for the stock options granted during the years ended December 31, 2017 and 2016 . 2017 2016 Dividend yield 0.22 % 0.22 % Expected volatility 20.46 % 19.55 % Risk-free interest rate 2.19 % 1.62 % Expected term (in years) 7 7 Weighted-average grant date fair value $ 5.39 $ 3.44 Time Vested Restricted Stock Awards. The Company has issued shares of time vested restricted stock with vesting terms ranging from two to six years. The total stock-based compensation expense for these awards is determined based on the market price of the Company’s common stock at the grant date applied to the total number of shares granted and is amortized over the vesting period. Restricted stock shares participate in voting rights and dividends declared by the Company. The Company issued a total of 54,724 shares of restricted stock to employees and directors for the year ended December 31, 2017 . Of the restricted stock granted in 2017 , 48,288 shares will vest over five years and 6,436 shares will vest over two years. The Company issued a total of 54,837 shares of restricted stock to employees and directors for the year ended December 31, 2016 . Of the restricted stock granted in 2016 , 49,139 shares will vest over five years and 5,698 shares will vest over two years. The Company issued a total of 36,434 shares of restricted stock to employees for the year ended December 31, 2015 . Of the restricted stock granted in 2015 , 30,305 shares will vest over five years and 6,129 shares will vest over two years. No shares of restricted stock may be sold, assigned, transferred or pledged until vested. The holders of the restricted stock receive dividends and have the right to vote the shares. The unearned compensation related to these awards is amortized to compensation expense over the vesting period. As of December 31, 2017 , 2016 and 2015 , unearned stock-based compensation associated with these awards totaled approximately $1.5 million , $1.1 million and $0.8 million , respectively. The $1.5 million of unrecognized compensation cost related to time vested restricted stock at December 31, 2017 is expected to be recognized over a weighted average period of 3.1 years. The following table summarizes the unvested restricted stock award activity for the years ended December 31, 2017 and December 31, 2016 . December 31, 2017 2016 Shares Weighted Avg Grant Date Fair Value Shares Weighted Avg Grant Date Fair Value Balance, beginning of period 93,366 $ 14.75 60,592 $ 14.85 Granted 54,724 20.18 54,837 14.67 Forfeited (8,802 ) 15.97 (3,238 ) 15.71 Earned and issued (26,600 ) 14.78 (18,825 ) 14.72 Balance, end of period 112,688 $ 17.28 93,366 $ 14.75

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2017
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS The Company maintains a 401(k) defined contribution plan (the “401(k) Plan”) which covers employees over the age of twenty-one who have completed 90 days of credited service, as defined by the 401(k) Plan. The 401(k) Plan allows employees to defer a percentage of their salaries subject to certain limits based on federal tax laws. The Company makes matching contributions up to 4% of the employee’s annual salary (subject to certain maximum compensation amounts as prescribed in Internal Revenue Service guidance). Contributions by the Company and participants are immediately vested. The 401(k) Plan also allows for a discretionary Company contribution. Although no such contribution has been made as of December 31, 2017 , the discretionary component vests in increments of 20% annually over a period of five years based on the employees’ years of service. Employer matching contributions to the 401(k) Plan for the year ended December 31, 2017 were approximately $0.5 million . For each of the years ended December 31, 2016 and 2015 , employer matching contributions were approximately $0.4 million . The Company maintains a deferred compensation plan for a former employee of First Community Bank (“FCB”). A single premium immediate annuity policy was purchased in which the former employee is the beneficiary. Under this policy, the beneficiary will receive monthly payments of $2,000 through 2020 . The Company also maintains a deferred compensation plan for a former Citizens employee, a liability for which was assumed in the Citizens acquisition. Under the deferred compensation agreement, the former employee will receive monthly payments of $5,500 through May of 2030 . At December 31, 2017 and 2016, the Company had a liability of $0.7 million and $0.1 million , respectively, in Accrued taxes and other liabilities on the consolidated balance sheets related to these deferred compensation plans.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES On December 22, 2017, the Tax Cuts and Jobs Act (“TCJA”) was signed into law. The TCJA makes broad and complex changes to the U.S. tax code that affected the Company’s income tax rate in 2017, including requiring the revaluation of the Company’s deferred tax assets and liabilities as of December 31, 2017 as a result of the lower corporate tax rates to be realized beginning January 1, 2018. The TCJA reduces the U.S. federal corporate income tax rate from 35% to 21% and establishes new tax laws that will affect 2018. ASC 740 requires a company to record the effects of a tax law change in the period of enactment, however, shortly after the enactment of the TCJA, the SEC staff issued SAB 118, which allows a company to record a provisional amount when it does not have the necessary information available, prepared, or analyzed in reasonable detail to complete its accounting for the change in the tax law. The measurement period ends when the company has obtained, prepared and analyzed the information necessary to finalize its accounting, but cannot extend beyond one year. The Company is in the process of analyzing certain aspects of the TCJA, obtaining additional information, and refining its calculations, which could potentially affect the measurement of these balances. The income tax expense included in the consolidated statements of income is displayed in the table below for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Current $ 4,003 $ 3,816 $ 3,897 Deferred 245 (207 ) (386 ) Total income tax expense $ 4,248 $ 3,609 $ 3,511 The Company’s current income tax expense includes a $0.3 million charge directly related to the revaluation of its deferred tax assets and liabilities as a result of the TCJA. The provision for federal income taxes differs from that computed by applying the federal statutory rate of 35% in 2017 , 2016 and 2015 , as indicated in the following analysis for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Tax based on statutory rate $ 4,258 $ 3,921 $ 3,704 Increase (decrease) resulting from: Effect of tax-exempt income (422 ) (273 ) (142 ) Acquisition costs 174 — — Historical tax credits 10 10 (62 ) Effect of tax rate change 292 — — Other (64 ) (49 ) 11 Total income tax expense $ 4,248 $ 3,609 $ 3,511 Effective rate 34.1 % 31.4 % 33.2 % The Company records deferred income tax on the tax effect of changes in timing differences. The net deferred tax asset was comprised of the following items as of the dates indicated (dollars in thousands). December 31, 2017 2016 2015 Deferred tax liabilities: Depreciation $ (1,652 ) $ (1,650 ) $ (1,402 ) FHLB stock dividend (28 ) (20 ) (5 ) Basis difference in acquired assets and liabilities (900 ) (276 ) (291 ) Basis difference in MFS, LLC (20 ) — — Gross deferred tax liability (2,600 ) (1,946 ) (1,698 ) Deferred tax assets: Allowance for loan losses 1,549 2,150 1,588 Provision for other real estate losses 155 266 328 Unrealized loss on available for sale securities 418 1,115 357 Net operating loss carryforward 154 299 412 Deferred compensation 302 25 34 Basis difference in acquired assets and liabilities 839 253 265 Historical tax credit 144 243 247 Other 333 463 382 Gross deferred tax assets 3,894 4,814 3,613 Net deferred tax asset $ 1,294 $ 2,868 $ 1,915 The Company acquired net operating loss (“NOL”) carryforwards through tax free acquisitions. As of December 31, 2017 and December 31, 2016 , the Company’s NOL carryforwards were approximately $0.7 million and $0.9 million , respectively, and expire in 2033 . The Company files income tax returns under U.S. federal jurisdiction and the state of Louisiana, although the state of Louisiana does not assess an income tax on income resulting from banking operations. The Company is open to examination in the U.S. and the state of Louisiana for tax years ended December 31, 2014 through December 31, 2017.

FAIR VALUES OF FINANCIAL INSTRU

FAIR VALUES OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
FAIR VALUES OF FINANCIAL INSTRUMENTS	FAIR VALUES OF FINANCIAL INSTRUMENTS In accordance with FASB ASC Topic 820, Fair Value Measurement and Disclosure (“ASC 820”), disclosure of fair value information about financial instruments, whether or not recognized in the balance sheet, is required. 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 under current market conditions. 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, and the fair value estimates may not be realized in an immediate settlement of the instruments. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. 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 use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions. Fair Value Hierarchy In accordance with ASC 820, the Company groups its financial assets and financial liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. Level 1 – Valuation is based upon quoted prices for identical assets or liabilities traded in active markets. Level 2 – Valuation is based upon observable inputs other than quoted prices included in level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3 – Valuation is based upon unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies, and similar techniques that use significant unobservable inputs. 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 Due from Banks – For these short-term instruments, fair value is the carrying value. Cash and due from banks is classified in level 1 of the fair value hierarchy. Federal Funds Sold – The fair value is the carrying value. The Company classifies these assets in level 1 of the fair value hierarchy. Investment Securities and Other Equity Securities – Where quoted prices are available in an active market, the Company classifies the securities within level 1 of the valuation hierarchy. Securities are defined as both long and short positions. Level 1 securities include exchange-traded equities at both December 31, 2017 and 2016. If quoted market prices are not available, the Company estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes, and credit spreads. Examples of such instruments, which would generally be classified within level 2 of the valuation hierarchy if observable inputs are available, include obligations of U.S. government agencies and corporations, obligations of state and political subdivisions, corporate bonds, residential mortgage-backed securities, commercial mortgage-backed securities, and other equity securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, the Company classifies those securities in level 3. Loans – For variable-rate loans that re-price frequently and with no significant change in credit risk, fair values are based on carrying values. Fair values for certain mortgage loans (for example, one-to-four family residential), credit card loans, and other consumer loans are based on quoted market prices of similar instruments sold in conjunction with securitization transactions, adjusted for differences in loan characteristics. Fair values for other loans (for example, commercial real estate and investment property mortgage loans, commercial and industrial loans) are estimated using discounted cash flow analyses, using market interest rates for comparable loans. Fair values for nonperforming loans, which are loans for which the accrual of interest has stopped or loans that are contractually 90 past due on which interest continues to accrue, are estimated using discounted cash flow analyses or underlying collateral values, where applicable. The Company classifies loans in level 3 of the fair value hierarchy. Deposit Liabilities – The fair values disclosed for noninterest-bearing demand deposits are, by definition, equal to the amount payable on demand at the reporting date (that is, their carrying amounts). These noninterest-bearing deposits are classified in level 2 of the fair value hierarchy. All interest-bearing deposits are classified in level 3 of the fair value hierarchy. The carrying amounts of variable-rate (for example interest-bearing checking, savings, and money market accounts), fixed-term money market accounts, and certificates of deposit approximate their fair values at the reporting date. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies market interest rates on comparable instruments to a schedule of aggregated expected monthly maturities on time deposits. Short-Term Borrowings— The carrying amounts of federal funds purchased, borrowings under repurchase agreements, and other short-term borrowings approximate their fair values. The Company classifies these borrowings in level 2 of the fair value hierarchy. Long-Term Borrowings – The fair values of long-term borrowings are estimated using discounted cash flows analyses based on the Company’s current incremental borrowing rates for similar types of borrowing arrangements. The fair value of the Company’s long-term debt is therefore classified in level 3 in the fair value hierarchy. Subordinated Debt Securities - The fair value of subordinated debt is estimated based on current market rates on similar debt in the market. The Company classifies this debt in level 2 of the fair value hierarchy. Derivative Instruments – The fair value for interest rate swap agreements are based upon the amounts required to settle the contracts. These derivative instruments are classified in level 2 of the fair value hierarchy. Fair Value of Assets and Liabilities Measured on a Recurring Basis Assets and liabilities measured at fair value on a recurring basis are summarized below as of the dates indicated (dollars in thousands). Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2017 Assets: Obligations of U.S. government agencies and corporations $ 52,216 $ — $ 52,216 $ — Obligations of state and political subdivisions 35,237 — 15,694 19,543 Corporate bonds 16,210 — 14,885 1,325 Residential mortgage-backed securities 109,478 — 109,478 — Commercial mortgage-backed securities 3,581 — 3,581 — Equity securities 842 842 — — Derivative financial instruments 516 — 516 — Total assets $ 218,080 $ 842 $ 196,370 $ 20,868 December 31, 2016 Assets: Obligations of U.S. government agencies and corporations $ 29,490 $ — $ 29,490 $ — Obligations of state and political subdivisions 27,855 — 10,199 17,656 Corporate bonds 14,968 — 14,344 624 Residential mortgage-backed securities 87,588 — 87,588 — Commercial mortgage-backed securities 2,444 — 2,444 — Equity securities 706 706 — — Derivative financial instruments 8 — 8 — Total assets $ 163,059 $ 706 $ 144,073 $ 18,280 The Company reviews fair value hierarchy classifications on a quarterly basis. Changes in the Company’s ability to observe inputs to the valuation may cause reclassification of certain assets or liabilities within the fair value hierarchy. The table below provides a reconciliation for assets measured at fair value on a recurring basis using significant unobservable inputs, or level 3 inputs (dollars in thousands). Obligations of State and Political Subdivisions Corporate Bonds Total Balance at December 31, 2015 $ 10,395 $ 1,136 $ 11,531 Realized gains (losses) included in net income — — — Unrealized losses included in other comprehensive income (1,684 ) (27 ) (1,711 ) Purchases 9,065 — 9,065 Sales — — — Paydowns (120 ) (120 ) Transfers into Level 3 — — — Transfers out of Level 3 — (485 ) (485 ) Balance at December 31, 2016 $ 17,656 $ 624 $ 18,280 Realized gains (losses) included in net income — — — Unrealized gains included in other comprehensive income 1,265 1 1,266 Purchases — 700 700 Acquired from Citizens 622 — 622 Sales — — — Paydowns — — — Transfers into Level 3 — — — Transfers out of Level 3 — — — Balance at December 31, 2017 $ 19,543 $ 1,325 $ 20,868 There were no liabilities measured at fair value on a recurring basis using level 3 inputs at December 31, 2017 , 2016 and 2015 . For the year ended December 31, 2017 and 2016, there were no gains or losses included in earnings related to the change in fair value of the assets measured on a recurring basis using significant unobservable inputs held at the end of the period. Fair Value of Assets Measured on a Nonrecurring Basis Quantitative information about assets measured at fair value on a nonrecurring basis based on significant unobservable inputs (level 3) are summarized below as of the dates indicated; there were no liabilities measured on a nonrecurring basis at December 31, 2017 or 2016 (dollars in thousands). Estimated Fair Value Valuation Technique Unobservable Inputs Range of Discounts Weighted Average Discount December 31, 2017 Impaired loans $ 380 Discounted cash flows, Underlying collateral value Collateral discounts and estimated costs to sell 0% - 100% 32% Other real estate owned 3,612 Underlying collateral value, Third party appraisals Collateral discounts and discount rates 5% 5% December 31, 2016 Impaired loans $ 801 Discounted cash flows, Underlying collateral value Collateral discounts and estimated costs to sell 1% - 100% 32% The estimated fair values of the Company’s financial instruments at December 31, 2017 and December 31, 2016 are shown below (dollars in thousands). December 31, 2017 Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 30,421 $ 30,421 $ 30,421 $ — $ — Investment securities 235,561 235,511 842 201,946 32,723 Other equity securities 9,798 9,799 — 9,799 — Loans, net of allowance 1,250,888 1,249,844 — — 1,249,844 Derivative financial instruments 516 516 — 516 — Financial liabilities: Deposits, noninterest-bearing $ 216,599 $ 216,599 $ — $ 216,599 $ — Deposits, interest-bearing 1,008,638 977,127 — — 977,127 FHLB short-term advances and repurchase agreements 148,535 148,535 — 148,535 — FHLB long-term advances 40,058 39,927 — — 39,927 Junior subordinated debt 5,792 5,576 — — 5,576 Subordinated debt 18,600 18,857 — 18,857 — December 31, 2016 Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 29,342 $ 29,342 $ 29,342 $ — $ — Federal funds sold 106 106 106 — — Investment securities 183,142 182,663 706 151,128 30,829 Other equity securities 5,362 5,362 — 5,362 — Loans, net of allowance 886,375 890,949 — — 890,949 Derivative financial instruments 8 8 — 8 — Financial liabilities: Deposits, noninterest-bearing $ 108,404 $ 108,404 $ — $ 108,404 $ — Deposits, interest-bearing 799,383 779,397 — — 779,397 FHLB short-term advances and repurchase agreements 112,690 112,690 — 112,690 — FHLB long-term advances 9,200 9,233 — — 9,233 Junior subordinated debt 3,609 3,635 — — 3,635 Other borrowings 1,000 1,001 — 1,001 —

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2017
Banking and Thrift [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Bank is subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the financial statements. Under capital adequacy guidelines, the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Bank to maintain minimum amounts and ratios (set forth in the table below) of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined) and to average assets (as defined). As of December 31, 2017 and 2016 , the Bank was considered well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized the Bank must maintain minimum total risk-based, Tier 1 leverage capital ratios as set forth in the table below. There are no conditions or events since those notifications that management believes have changed the Bank’s category. The Company’s and the Bank’s actual capital amounts and ratios as of December 31, 2017 and December 31, 2016 are presented in the tables below (dollars in thousands). Actual Capital Adequacy Well Capitalized Amount Ratio Amount Ratio Amount Ratio December 31, 2017 Tier 1 leverage capital Investar Holding Corporation $ 161,438 10.66 % $ 60,579 4.00 % NA NA Investar Bank 175,943 11.63 60,534 4.00 75,668 5.00 Common Equity Tier 1 risk-based capital Investar Holding Corporation 154,938 11.75 59,352 4.50 NA NA Investar Bank 175,943 13.35 59,294 4.50 85,647 6.50 Tier 1 risk-based capital Investar Holding Corporation 161,438 12.24 79,136 6.00 NA NA Investar Bank 175,943 13.35 79,059 6.00 105,411 8.00 Total risk-based capital Investar Holding Corporation 187,530 14.22 105,514 8.00 NA NA Investar Bank 183,867 13.95 105,411 8.00 131,764 10.00 December 31, 2016 Tier 1 leverage capital Investar Holding Corporation $ 115,312 10.10 % $ 45,689 4.00 % NA NA Investar Bank 114,417 10.03 45,651 4.00 57,063 5.00 Common Equity Tier 1 risk-based capital Investar Holding Corporation 111,812 11.40 44,144 4.50 NA NA Investar Bank 114,417 11.67 44,104 4.50 63,706 6.50 Tier 1 risk-based capital Investar Holding Corporation 115,312 11.75 58,858 6.00 NA NA Investar Bank 114,417 11.67 58,806 6.00 78,408 8.00 Total risk-based capital Investar Holding Corporation 122,363 12.47 78,478 8.00 NA NA Investar Bank 121,468 12.39 78,408 8.00 98,010 10.00 Applicable Federal and State statutes and regulations impose restrictions on the amounts of dividends that may be declared by the Company. In addition to the formal statutes and regulations, regulatory authorities also consider the adequacy of the Company’s total capital in relation to its assets, deposits and other such items and, as a result, capital adequacy considerations could further limit the availability of dividends from the Company. In the event the Company is in default or has deferred interest payments on subordinated debentures, the Company would be restricted from paying dividends. In July 2013, the federal banking regulatory agencies issued a final rule which revises the regulatory capital framework for financial institutions. The final rule (also known as the Basel III capital rules) covers a number of aspects pertaining to capital requirements. These include: • Prompt Corrective Action Capital Category Thresholds - The following thresholds have been established for an institution to be deemed adequately capitalized: Total Risk-Based Capital Ratio 8.0 % Tier 1 Risk-Based Capital Ratio 6.0 % Common Equity Tier 1 Capital Ratio 4.5 % Tier 1 Leverage Ratio 4.0 % • Establishment of a Capital Conservation Buffer - The Capital Conservation Buffer is phased in through 2019. • Changes in risk-weighting of assets. • Opt-out Election of Accumulated Other Comprehensive Income from Common Equity Tier 1 Capital. Financial institutions became subject to the final rule on January 1, 2015, although the rules will not be fully phased in until January 1, 2019. Management is currently evaluating the provisions of the final rule and its expected impact on the Company and the Bank. Management believes that at December 31, 2017 , the Company and the Bank would have met all capital adequacy requirements on a fully phased-in basis if such requirements were then effective. There can be no assurances that the Basel III capital rules will not be revised before the effective date and expiration of the phase-in periods.

PARENT ONLY BALANCE SHEETS, STA

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS	PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS BALANCE SHEETS December 31, (dollars in thousands) 2017 2016 ASSETS Cash and due from bank $ 2,134 $ 1,038 Available for sale securities at fair value (amortized cost of $341 and $205, respectively) 364 228 Accounts receivable 27 26 Due from bank subsidiary 759 265 Investment in bank subsidiary 193,654 115,303 Investment in trust 202 109 Investment in tax credit entity 169 169 Trademark intangible 100 100 Deferred tax asset — 245 Other assets 24 61 Total assets $ 197,433 $ 117,544 LIABILITIES Subordinated debt, net of unamortized issuance costs $ 18,168 $ — Junior subordinated debt 5,792 3,609 Other borrowings — 1,000 Accounts payable 95 87 Accrued interest payable 290 5 Dividend payable 312 86 Deferred tax liability 47 — Total liabilities 24,704 4,787 STOCKHOLDERS’ EQUITY Common stock 9,515 7,102 Surplus 131,582 81,499 Retained earnings 33,203 26,227 Accumulated other comprehensive loss (1,571 ) (2,071 ) Total stockholders’ equity 172,729 112,757 Total liabilities and stockholders’ equity $ 197,433 $ 117,544 STATEMENTS OF OPERATIONS For the year ended For the year ended December 31, (dollars in thousands) 2017 2016 Revenue Dividends received from bank subsidiary $ 50,200 $ 2,100 Dividends on corporate stock 6 11 Gain on sale of investment securities, net 52 61 Interest income from investment in trust 4 3 Total revenue 50,262 2,175 Expense Interest on borrowings 1,017 91 Management fees to bank subsidiary 310 299 Acquisition expense 452 — Other expense 449 452 Total expense 2,228 842 Income before income taxes and equity in undistributed (loss) income of bank subsidiary 48,034 1,333 Equity in undistributed (loss) income of bank subsidiary (40,606 ) 6,287 Income tax benefit 774 260 Net income $ 8,202 $ 7,880 STATEMENTS OF CASH FLOWS For the year ended December 31, (dollars in thousands) 2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 8,202 $ 7,880 Adjustments to reconcile net loss to net cash provided by operating activities: Equity in undistributed loss (earnings) of bank subsidiary 40,606 (6,287 ) Gain on sale of available for sale securities (52 ) (61 ) Impairment of investment in tax credit entity — 11 Amortization of debt costs and purchase accounting adjustments 40 — Net change in: Due from bank subsidiary (494 ) 244 Other assets 36 (28 ) Deferred tax asset (22 ) (19 ) Accrued other liabilities 889 448 Net cash provided by operating activities 49,205 2,188 CASH FLOWS FROM INVESTING ACTIVITIES Capital contributed to bank subsidiary (48,400 ) (1,000 ) Purchases of investment securities available for sale (492 ) (389 ) Proceeds from the sale of investment securities available for sale 409 924 Cash paid for acquisitions, net of cash acquired (49,213 ) — Net cash used in investing activities (97,696 ) (465 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings — 1,000 Repayment of borrowings (1,000 ) — Cash dividends paid on common stock (722 ) (278 ) Proceeds from issuance of common stock in a public offering, net of issuance costs 32,509 — Payment to repurchase common stock (505 ) (3,473 ) Proceeds from stock options and warrants exercised 1,172 165 Proceeds from subordinated debt, net of costs 18,133 — Net cash provided by (used in) financing activities 49,587 (2,586 ) Net decrease in cash 1,096 (863 ) Cash and cash equivalents, beginning of period 1,038 1,901 Cash and cash equivalents, end of period $ 2,134 $ 1,038 SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: Cash payments for: Interest on borrowings $ 732 $ 89

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Unfunded Commitments The Company is a party to financial instruments with off-balance sheet risk entered into in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit consisting of loan commitments and standby letters of credit, which are not included in the accompanying financial statements. Such financial instruments are recorded in the financial statements when they become payable. The credit risk associated with these commitments is evaluated in a manner similar to the allowance for loan losses. The reserve for unfunded lending commitments is included in other liabilities in the balance sheet. At December 31, 2017 the reserve for unfunded loan commitments was $32,000 . Commitments to extend credit are agreements to lend money with fixed expiration dates or termination clauses. The Company applies the same credit standards used in the lending process when extending these commitments, and periodically reassesses the customer’s creditworthiness through ongoing credit reviews. Since some commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Collateral is obtained based on the Company’s assessment of the transaction. Essentially all standby letters of credit issued have expiration dates within one year. The table below shows the approximate amounts of the Company’s commitments to extend credit as of the dates presented (dollars in thousands). December 31, 2017 December 31, 2016 Loan commitments $ 174,278 $ 142,891 Standby letters of credit 3,832 1,008 Additionally, at December 31, 2017 , the Company had unfunded commitments of $0.3 million for its investment in Small Business Investment Company qualified funds. Insurance The Company is obligated for certain costs associated with its insurance program for employee health. The Company is self-insured for a substantial portion of its potential claims. The Company recognizes its obligation associated with these costs, up to specified deductible limits in the period in which a claim is incurred, including with respect to both reported claims and claims incurred but not reported. The claims costs are estimated based on historical claims experience. The reserves for insurance claims are reviewed and updated by management on a quarterly basis. Legal Proceedings The nature of the business of the Company’s banking and other subsidiaries ordinarily results in a certain amount of claims, litigation, investigations, and legal and administrative cases and proceedings, which are considered incidental to the normal conduct of business. Some of these claims are against entities which the Company acquired in business acquisitions. The Company has asserted defenses to these claims and, with respect to such legal proceedings, intends to continue to defend itself, litigating or settling cases according to management’s judgment as to what is in the best interest of the Company and its shareholders. The Company assesses its liabilities and contingencies in connection with outstanding legal proceedings utilizing the latest information available. Where it is probable that the Company will incur a loss and the amount of the loss can be reasonably estimated, the Company records a liability in its consolidated financial statements. These legal reserves may be increased or decreased to reflect any relevant developments on a quarterly basis. Where a loss is not probable or the amount of loss is not estimable, the Company does not accrue legal reserves. While the outcome of legal proceedings is inherently uncertain, based on information currently available and available insurance coverage, the Company’s management believes that it has established appropriate legal reserves. Any incremental liabilities arising from pending legal proceedings are not expected to have a material adverse effect on the Company’s consolidated financial position, consolidated results of operations, or consolidated cash flows. However, it is possible that the ultimate resolution of these matters, if unfavorable, may be material to the Company’s consolidated financial position, consolidated results of operations, or consolidated cash flows. As of the date of this filing, the Company believes the amount of losses associated with legal proceedings that it is reasonably possible to incur is not material. Investment in Tax Credit Entity In December 2014, the Company acquired a limited partner interest in a tax-advantaged limited partnership whose purpose was to invest in an approved Federal Historic Rehabilitation tax credit project. This investment is accounted for using the cost method of accounting and is included in “Other assets” in the accompanying consolidated balance sheets. At December 31, 2017 and 2016 , the recorded investment was $0.2 million . The limited partnership is considered to be a variable interest entity (“VIE”). The VIE has not been consolidated because the Company is not considered the primary beneficiary. The Company’s investment in the limited partnership was evaluated for impairment at the end of the reporting period and determined there was no impairment for the year ended December 31, 2017 . The Company recorded impairment expense of $11,000 and $100,000 for the years ended December 31, 2016 , and 2015 , respectively. At December 31, 2017 and 2016 , the Company had $0.9 million invested in this partnership. The investment generated historic tax credits of $1.0 million , all of which were recognized in the year ended December 31, 2014. The Company did not make any loans related to this real estate project. Based on the structure of this transaction, the Company expects to recover its investment solely through use of the tax credits that were generated by the investment.

CONCENTRATIONS OF CREDIT

CONCENTRATIONS OF CREDIT	12 Months Ended
	Dec. 31, 2017
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF CREDIT	CONCENTRATIONS OF CREDIT Substantially all of the Company’s loans and commitments have been granted to customers in the Company’s market area. The concentrations of credit by type of loan are set forth in Note 4, Loans. The distribution of commitments to extend credit approximates the distribution of loans outstanding. The Company maintains deposit accounts and federal funds sold with correspondent banks which may, periodically, exceed the federally insured amount.

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
TRANSACTIONS WITH RELATED PARTIES	TRANSACTIONS WITH RELATED PARTIES The Bank has made, and expects in the future to continue to make in the ordinary course of business, loans to directors and executive officers of the Company, the Bank, and their affiliates. In management’s opinion, these loans were made in the ordinary course of business at normal credit terms, including interest rate and collateral requirements, and do not represent more than normal credit risk. See Note 4, Loans, for more information regarding lending transactions between the Company and these related parties. During 2017 and 2016 , certain executive officers and directors of the Company and the Bank, including companies with which they are affiliated, were deposit customers of the Bank. See Note 9, Deposits, regarding total deposits outstanding to these related parties. The Company has transactions with related parties for which the Company believes the terms and conditions are comparable to terms that would have been available from a third party that was unaffiliated with the Company. The following describes transactions since January 1, 2015, in addition to the ordinary banking relationships described above, in which the Company has participated in which one or more of its directors, executive officers or other related persons had or will have a direct or indirect material interest. The Company has engaged in a number of transactions with Joffrion Commercial Division, LLC, a commercial construction company owned and managed by Gordon H. Joffrion, one of the Company’s directors. Joffrion Commercial Division, LLC was awarded the bid in the amount of $0.9 million for the construction of the new location for the Prairieville branch. The Company paid Joffrion Commercial Division, LLC $0.9 million related to the construction of the new branch location, which was completed in February 2015. In August 2014, the Company selected Joffrion Commercial Division, LLC’s bid to construct a building in Gonzales, Louisiana, which was completed in 2015. The Company paid approximately $1.1 million for the construction of this branch. In January 2016, the Company selected Joffrion Commercial Division, LLC’s bid in the amount of $0.6 million to renovate an existing branch location in Mandeville, Louisiana. The Company paid approximately $0.7 million for the branch renovation which was completed in May 2016. In February 2016, the Company selected Joffrion Commercial Division, LLC’s bid in the amount of $0.7 million to renovate a building that was purchased in the Company’s New Orleans market as a potential branch location. The Company paid approximately $0.8 million for the building renovation which was completed in July 2016. In August 2016, the Company selected Joffrion Commercial Division, LLC’s bid in the amount of $0.2 million for construction of a freestanding ATM on a tract of land in the Company’s Baton Rouge market. The Company paid approximately $0.2 million for the construction, which was completed in 2017. In July 2017, the Company selected Joffrion Commercial Division, LLC’s bid in the amount of $0.5 million for the renovation of the second floor of the building used as the Company’s Operations Center, which the Company purchased in 2016. Construction began in the fourth quarter of 2017. As of December 31, 2017 , the Company paid approximately $0.1 million for the renovation project, which is expected to be completed in 2018.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following is a summary of the information used in the computation of basic and diluted earnings per common share for the years ended December 31, 2017 , 2016 and 2015 (in thousands, except share data). December 31, 2017 2016 2015 Earnings per common share - basic Net income allocated to common shareholders $ 8,092 $ 7,880 $ 7,073 Weighted-average basic shares outstanding 8,399,584 7,107,187 7,214,045 Basic earnings per common share $ 0.96 $ 1.11 $ 0.98 Earnings per common share - diluted Net income allocated to common shareholders $ 8,092 $ 7,880 $ 7,073 Weighted-average basic shares outstanding 8,399,584 7,107,187 7,214,045 Dilutive effect of securities 57,344 42,647 43,963 Total weighted average diluted shares outstanding 8,456,928 7,149,834 7,258,008 Diluted earnings per common share $ 0.96 $ 1.10 $ 0.97

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (dollars in thousands, except per share data) First Quarter Second Quarter Third Quarter Fourth Quarter Year ended December 31, 2017 Total interest income $ 11,093 $ 11,844 $ 14,442 $ 15,967 Total interest expense 2,233 2,542 2,904 3,150 Net interest income 8,860 9,302 11,538 12,817 Provision for loan losses 350 375 420 395 Net interest income after provision for loan losses 8,510 8,927 11,118 12,422 Gain on sale of investment securities 106 109 27 50 Other noninterest income 779 692 1,140 912 Noninterest expense 6,684 6,928 9,122 9,608 Income before income taxes 2,711 2,800 3,163 3,776 Income tax expense 847 877 1,032 1,492 Net income $ 1,864 $ 1,923 $ 2,131 $ 2,284 Earnings per common share - basic $ 0.26 $ 0.22 $ 0.24 $ 0.25 Earnings per common share - diluted $ 0.26 $ 0.22 $ 0.24 $ 0.25 (dollars in thousands, except per share data) First Quarter Second Quarter Third Quarter Fourth Quarter Year ended December 31, 2016 Total interest income $ 10,378 $ 10,719 $ 10,993 $ 11,062 Total interest expense 1,831 2,061 2,240 2,281 Net interest income 8,547 8,658 8,753 8,781 Provision for loan losses 454 800 450 375 Net interest income after provision for loan losses 8,093 7,858 8,303 8,406 Gain on sale of investment securities 80 144 204 15 Other noninterest income 1,207 2,112 825 881 Noninterest expense 6,384 7,104 6,548 6,603 Income before income taxes 2,996 3,010 2,784 2,699 Income tax expense 1,006 1,005 747 851 Net income $ 1,990 $ 2,005 $ 2,037 $ 1,848 Earnings per common share - basic $ 0.28 $ 0.28 $ 0.29 $ 0.26 Earnings per common share - diluted $ 0.28 $ 0.28 $ 0.29 $ 0.26

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated all subsequent events and transactions that occurred after December 31, 2017 up through the date that the financial statements were available to be issued and determined that there were no additional events that require disclosure. No events or changes in circumstances were identified that would have an adverse impact on the financial statements.

SUMMARY OF SIGNIFICANT ACCOUN36

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Investar Holding Corporation (the “Company”) is a financial holding company headquartered in Baton Rouge, Louisiana, that provides, through its wholly-owned subsidiary, Investar Bank (the “Bank”), full banking services, excluding trust services, tailored primarily to meet the needs of individuals and small to medium-sized businesses throughout its Louisiana markets of Baton Rouge, New Orleans, Hammond, and Lafayette and their greater surrounding areas.
Basis of Presentation	Basis of Presentation The consolidated financial statements of Investar Holding Corporation and its wholly-owned subsidiary, the Bank, have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and to generally accepted practices within the banking industry.
Segments	Segments While our chief decision makers monitor the revenue streams of the various banking products and services, operations are managed and financial performance is evaluated on a Company-wide basis. Accordingly, all of the Company’s banking operations are considered by management to be aggregated in one reportable operating segment. Because the overall banking operations comprise substantially all of the consolidated operations, no separate segment disclosures are presented in the accompanying consolidated financial statements.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material. Material estimates that are particularly susceptible to significant change relate to the determination of the allowance for loan losses. While management uses available information to recognize losses on loans, future additions to the allowance 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 Company’s allowance for loan losses. Such agencies may require the Company to recognize additions to the allowance 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 allowance for loan losses may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated. Other estimates that are susceptible to significant change in the near term relate to the allowance for off-balance sheet credit losses, the fair value of stock-based compensation awards, the determination of other-than-temporary impairments of securities, and the fair value of financial instruments.
Investment Securities	Investment Securities The Company’s investments in securities are accounted for in accordance with applicable guidance contained in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), which requires the classification of securities into one of the following categories: • Securities to be held to maturity (“HTM”): bonds, notes, and debentures for which the Company has the positive intent and ability to hold to maturity are reported at cost, adjusted for premiums and discounts that are recognized in interest income using the interest method over the period to maturity. • Securities available for sale (“AFS”): available for sale securities consist of bonds, notes, and debentures that are available to meet the Company’s operating needs. These securities are reported at fair value. Unrealized holding gains and losses, net of tax, on available for sale securities are reported as a net amount in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Realized gains and losses on the sale of debt and equity securities are determined using the specific-identification method and average price method, respectively. The Company follows FASB guidance related to the recognition and presentation of other-than-temporary impairment. The guidance specifies that if an entity does not have the intent to sell a debt security prior to recovery, the security would not be considered other-than-temporarily impaired unless there is a credit loss. When an entity does not intend to sell the security, and it is more likely than not that the entity will not have to sell the security before recovery of its cost basis, it will recognize the credit component of an other-than-temporary impairment of a debt security in earnings and the remaining portion in other comprehensive income.
Other Equity Securities	Other Equity Securities The Company is a member of the FHLB system. Members of the FHLB are required to own a certain amount of stock based on the level of borrowings and other factors, and may invest in additional amounts. FHLB stock is carried at cost, is restricted as to redemption, and is periodically evaluated for impairment based on ultimate recovery of par value. Both cash and stock dividends are reported as income. Other equity securities also include investments in Independent Bankers Financial Corporation (“IBFC”) and First National Bankers Bankshares (“FNBB”) stock. These investments are carried at cost which approximates fair value.
Loans	Loans The Company’s loan portfolio categories include real estate, commercial and consumer loans. Real estate loans are further categorized into construction and development, one-to-four family residential, multifamily, farmland and commercial real estate loans. The consumer loan category includes loans originated through indirect lending. Indirect lending, which is lending initiated through third-party business partners, is largely comprised of loans made through automotive dealerships. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are stated at the unpaid principal balance outstanding, net of purchase premiums or discounts, deferred income (net of costs), any direct principal charge-offs, and an allowance for loan losses. Interest on loans is calculated by using the effective interest method on daily balances of the principal amount outstanding. Loan origination fees, net of direct loan origination costs, and commitment fees, are deferred and amortized as an adjustment to yield over the life of the loan, or over the commitment period, as applicable. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are ordinarily placed on nonaccrual when a loan is specifically determined to be impaired or when principal or interest is delinquent for 90 days or more; however, management may elect to continue the accrual when the estimated net realizable value of collateral is sufficient to cover the principal balance and the accrued interest. Any unpaid interest previously accrued on nonaccrual loans is reversed from income. Interest income, generally, is not recognized on specific impaired loans unless the likelihood of further loss is remote. Interest payments received on such loans are applied as a reduction of the loan principal balance. Interest income on other nonaccrual loans is recognized only to the extent of interest payments received. A loan may be returned to accrual status when all the principal and interest amounts contractually due are brought current and future principal and interest amounts contractually due are reasonably assured, which is typically evidenced by a sustained period of repayment performance by the borrower. The Company considers a loan to be impaired when, based upon current information and events, it believes it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. The Company’s impaired loans include troubled debt restructurings and performing and non-performing loans for which full payment of principal or interest is not expected. Large groups of smaller balance homogenous loans are collectively evaluated for impairment. The Company calculates an allowance required for impaired loans based on the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s observable market price or the fair value of its collateral. If the recorded investment in the impaired loan exceeds the measure of fair value, a valuation allowance is required as a component of the allowance for loan losses. Changes to the valuation allowance are recorded as a component of the provision for loan losses. The Company follows the FASB accounting guidance on sales of financial assets, which includes participating interests in loans. For loan participations that are structured in accordance with this guidance, the sold portions are recorded as a reduction of the loan portfolio. Loan participations that do not meet the criteria are accounted for as secured borrowings. See Acquisition Accounting and Acquired Impaired Loans below for accounting treatment of loans acquired through business acquisitions.
Loans Held for Sale	Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value. For loans carried at the lower of cost or fair value, gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income, and direct loan origination costs and fees are deferred at origination of the loan and are recognized in noninterest income upon sale of the loan.
Allowance for Loan Losses	Allowance for Loan Losses The adequacy of the allowance for loan losses is determined in accordance with U.S. GAAP. The allowance for loan losses is estimated through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the loan balance is uncollectable. Subsequent recoveries, if any, are credited to the allowance. The allowance is an amount that management believes will be adequate to absorb probable losses inherent in the loan portfolio as of the balance sheet date based on evaluations of the collectability of loans and prior loan loss experience. The evaluations take into consideration such factors as changes in the nature and volume of the loan portfolio, overall portfolio quality, review of specific problem loans, and current economic conditions that may affect the borrower’s ability to pay. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. Allowances for impaired loans are generally determined based on collateral values or the present value of estimated cash flows. Credits deemed uncollectible are charged to the allowance. Provisions for loan losses and recoveries on loans previously charged off are adjusted to the allowance. Past due status is determined based on contractual terms. The allowance consists of allocated and general components. The allocated component relates to loans that are classified as impaired. For loans that are classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers non-classified loans and is based on historical loss experience adjusted for qualitative factors. Based on management’s review and observations made through qualitative review, management may apply qualitative adjustments to determine loss estimates at a group and/or portfolio segment level as deemed appropriate. Management has an established methodology to determine the adequacy of the allowance for loan losses that assesses the risks and losses inherent in its portfolio and portfolio segments. The Company utilizes an internally developed model that requires judgment to determine the estimation method that fits the credit risk characteristics of the loans in its portfolio and portfolio segments. Qualitative and environmental factors that may not be directly reflected in quantitative estimates include: asset quality trends, changes in loan concentrations, new products and process changes, changes and pressures from competition, changes in lending policies and underwriting practices, trends in the nature and volume of the loan portfolio, changes in experience and depth of lending staff and management and national and regional economic trends. Changes in these factors are considered in determining changes in the allowance for loan losses. The impact of these factors on the Company’s qualitative assessment of the allowance for loan losses can change from period to period based on management’s assessment of the extent to which these factors are already reflected in historic loss rates. The uncertainty inherent in the estimation process is also considered in evaluating the allowance for loan losses.
Troubled Debt Restructurings	Troubled Debt Restructurings The Company periodically grants concessions to its customers in an attempt to protect as much of its investment as possible and minimize the risk of loss. These concessions may include restructuring the terms of a customer loan, thereby adjusting the customer’s payment requirements. In accordance with the FASB’s Accounting Standards Update (“ASU”) 2011-2, Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring is a Troubled Debt Restructuring , in order to be considered a troubled debt restructuring (a “TDR”), the Company must conclude that the restructuring constitutes a concession and the customer is experiencing financial difficulties. The Company defines a concession to a customer as a modification of existing loan terms for economic or legal reasons that it would otherwise not consider. Concessions are typically granted through an agreement with the customer or are imposed by a court of law. Concessions include modifying original loan terms to reduce or defer cash payments required as part of the loan agreement, including but not limited to a reduction of the stated interest rate for the remaining original life of the debt, an extension of the maturity date or dates at a stated interest rate lower than the current market rate for new debt with similar risk characteristics, a reduction of the face amount or maturity amount of the debt, or a reduction of accrued interest receivable on a debt. In its determination of whether the customer is experiencing financial difficulties, the Company considers numerous indicators, including but not limited to, whether the customer has declared or is in the process of declaring bankruptcy, whether there is substantial doubt about the customer’s ability to continue as a going concern, whether the Company believes the customer’s future cash flows will be insufficient to service the debt in accordance with the contractual terms of the existing agreement for the foreseeable future, and whether without modification the customer cannot obtain sufficient funds from other sources at an effective interest rate equal to the current market rate for similar debt for a non-troubled debtor. If the Company concludes that both a concession has been granted and the concession was granted to a customer experiencing financial difficulties, the Company identifies the loan as a TDR. For purposes of the determination of an allowance for loan losses on these TDRs, the loan is reviewed for specific impairment in accordance with the Company’s allowance for loan loss methodology. If it is determined that losses are probable on such TDRs, either because of delinquency or other credit quality indicators, the Company establishes specific reserves for these loans.
Servicing Rights	Servicing Rights Primary servicing rights represent the Company’s right to service consumer automobile loans for third-party whole-loan sales and loans sold as participations. Primary servicing involves the collection of payments from individual borrowers and the distribution of these payments to the investors. The Company capitalizes the value expected to be realized from performing specified automobile servicing activities for others as automobile servicing rights (“ASRs”) when the expected future cash flows from servicing are projected to be more than adequate compensation for such activities. These capitalized servicing rights are purchased or retained upon sale of consumer automobile loans. The Company measures all consumer automobile servicing assets and liabilities at fair value. The Company defines servicing rights based on both the availability of market inputs and the manner in which the Company manages the risks of servicing assets and liabilities. The Company leverages all available relevant market data to determine the fair value of recognized servicing assets and liabilities. The Company calculates the fair value of ASRs using various assumptions including future cash flows, market discount rates, expected prepayments, servicing costs and other factors. A significant change in prepayments of loans in the servicing portfolio could result in significant changes in the valuation adjustments, thus creating potential volatility in the carrying amount of ASRs.
Other Real Estate Owned	Other Real Estate Owned Real estate acquired through, or in lieu of, foreclosure, or other real estate owned on the consolidated balance sheets, is initially recorded at fair value at the time of foreclosure, less estimated selling cost, and any related write down is charged to the allowance for loan losses. Valuations are periodically performed by management and provisions for estimated losses on other real estate owned are charged to expense when fair value is determined to be less than the carrying value. Costs relative to the development and improvement of properties are capitalized to the extent realizable, whereas ordinary upkeep disbursements are charged to expense. The ability of the Company to recover the carrying value of real estate is based upon future sales of the other real estate owned. The ability to affect such sales is subject to market conditions and other factors, many of which are beyond the Company’s control. Operating income and expense of such properties is included in other operating income or expense, respectively, on the accompanying consolidated statements of income. Gain or loss on the disposition of such properties is included in noninterest income on the consolidated statements of income.
Bank Premises and Equipment	Bank Premises and Equipment Land is carried at cost. Buildings and equipment are stated at cost, less accumulated depreciation. Depreciation expense is computed by the straight-line method and is charged to expense over the estimated useful lives of the assets, which range from 1 to 39 years. Costs of major additions and improvements are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Gains or losses on the disposition of land, buildings, and equipment are included in noninterest income on the consolidated statements of income.
Bank Owned Life Insurance	Bank Owned Life Insurance The Company invests in bank owned life insurance (“BOLI”) policies that provide earnings to help cover the cost of employee benefit plans. The Company is the owner and beneficiary of the life insurance policies it purchased directly on a chosen group of employees. The policies are carried on the Company’s consolidated balance sheet at their cash surrender value and are subject to regulatory capital requirements. The determination of the cash surrender value includes a full evaluation of the contractual terms of each policy and assumes the surrender of policies on an individual-life by individual-life basis. Additionally, the Company periodically reviews the creditworthiness of the insurance companies that have underwritten the policies. Earnings accruing to the Company are derived from the general account investments of the insurance companies. Increases in the net cash surrender value of BOLI policies and insurance proceeds received are not taxable and are recorded in noninterest income in the consolidated statements of income.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill and other intangible assets deemed to have an indefinite useful life are not amortized but instead are subject to review for impairment annually, or more frequently if deemed necessary, in accordance with the provisions of FASB ASC Topic 350, Intangibles – Goodwill and Other . Intangible assets with estimable useful lives are amortized over their respective estimated useful lives and reviewed for impairment in accordance with FASB ASC Topic 360, Property, Plant, and Equipment.
Repurchase Agreements	Repurchase Agreements Securities sold under agreements to repurchase are secured borrowings treated as financing activities and are carried at the amounts at which the securities will be subsequently reacquired as specified in the respective agreements.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation under the provisions of ASC Topic 718, Compensation - Stock Compensation . Under this accounting guidance, fair value is established as the measurement objective in accounting for share-based payment awards and requires the application of a fair value based measurement method in accounting for compensation costs, which is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. See Note 15, Stock-Based Compensation, for further disclosures regarding stock-based compensation.
Off-Balance Sheet Credit-Related Financial Instruments	Off-Balance Sheet Credit-Related Financial Instruments The Company accounts for its guarantees in accordance with the provisions of ASC Topic 460, Guarantees . In the ordinary course of business, the Company has entered into commitments to extend credit, including commitments under credit card agreements, commercial letters of credit and standby letters of credit. Such financial instruments are recorded when they are funded.
Derivatives Financial Instruments	Derivative Financial Instruments ASC Topic 815, Derivatives and Hedging , requires that all derivatives be recognized as assets or liabilities in the balance sheet at fair value. Derivatives executed with the same counterparty are generally subject to master netting arrangements, however, fair value amounts recognized for derivative financial instruments and fair value amounts recognized for the right/obligation to reclaim/return cash collateral are not offset for financial reporting purposes. In the course of its business operations, the Company is exposed to certain risks, including interest rate, liquidity and credit risk. The Company manages its risks through the use of derivative financial instruments, primarily through management of exposure due to the receipt or payment of future cash amounts based on interest rates. The Company’s derivative financial instruments manage the differences in the timing, amount and duration of expected cash receipts and payments. Derivatives which are designated and qualify as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. The effective portion of the derivative’s gain or loss is initially reported as a component of other comprehensive income and subsequently reclassified into earnings when the forecasted transaction affects earnings or when the hedge is terminated. The ineffective portion of the gain or loss is reported in earnings immediately. In applying hedge accounting for derivatives, the Company establishes a method for assessing the effectiveness of the hedging derivative and a measurement approach for determining the ineffective aspect of the hedge upon the inception of the hedge. These methods are consistent with the Company’s approach to managing risk. Note 13, Derivative Financial Instruments, describes the derivative instruments currently used by the Company and discloses how these derivatives impact the Company’s financial position and results of operations.
Income Taxes	Income Taxes The provision for income taxes is based on amounts reported in the consolidated statements of income after exclusion of nontaxable income such as interest on state and municipal securities. Also, certain items of income and expenses are recognized in different time periods for financial statement purposes than for income tax purposes. Thus, provisions for deferred taxes are recorded in recognition of such temporary differences. Deferred taxes are determined utilizing a liability method whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has adopted accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The Company recognizes interest and penalties on income taxes as a component of income tax expense.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in the consolidated statements of income as it is earned and when collectability is reasonably assured. The primary source of revenue is interest income from interest-earning assets, which is recognized on the accrual basis of accounting using the effective interest method. The recognition of revenues from interest-earning assets is based upon formulas from underlying loan agreements, securities contracts, or other similar contracts. Noninterest income is recognized on the accrual basis of accounting as services are provided or as transactions occur. Noninterest income includes fees from deposit accounts, merchant services, ATM and debit card fees, servicing fees, and other miscellaneous services and transactions.
Earnings Per Share	Earnings Per Share Basic earnings per share is calculated using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share separately for common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings distributed and undistributed, are allocated to participating securities and common shares based on their respective rights to receive dividends. Unvested share-based payment awards that contain nonforfeitable rights to dividends are considered participating securities (i.e. unvested time-vested restricted stock), not subject to performance based measures. Basic earnings per share is calculated by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share is calculated in a manner similar to that of basic earnings per share except that the weighted average number of common shares outstanding is increased to include the number of additional common shares that would have been outstanding if all potentially dilutive common shares (such as those resulting from the exercise of stock options and warrants) were issued during the period, computed using the treasury stock method.
Statements of Cash Flows	Statements of Cash Flows For purposes of the statements of cash flows, cash and cash equivalents include cash and amounts due from banks and federal funds sold due to the short-term nature of these items.
Comprehensive Income	Comprehensive Income Comprehensive income includes net income and other comprehensive income or loss, which in the case of the Company includes unrealized gains and losses on securities and changes in the fair value of interest rate swaps, net of related income taxes.
Acquisition Accounting	Acquisition Accounting Acquisitions are accounted for under the purchase method of accounting. Purchased assets and assumed liabilities are recorded at their respective acquisition date fair values, and identifiable intangible assets are recorded at fair value. If the consideration given exceeds the fair value of the net assets received, goodwill is recognized. If the fair value of the net assets received exceeds the consideration given, a bargain purchase gain is recognized. Fair values are subject to refinement for up to one year after the closing date of an acquisition as information relative to closing date fair values becomes available. Purchased loans acquired in a business combination are recorded at their estimated fair value as of the acquisition date. The fair value of loans acquired is determined using a discounted cash flow model based on assumptions regarding the amount and timing of principal and interest prepayments, estimated payments, estimated default rates, estimated loss severity in the event of defaults, and current market rates. The fair value adjustment for performing acquired loans is amortized over the life of the loan using the effective interest method. Estimated credit losses are included in the determination of fair value; therefore, an allowance for loan losses is not recorded on the acquisition date. Subsequent to acquisition, acquired performing loans are evaluated using a similar allowance methodology as the legacy portfolio. An allowance for credit losses is only recorded to the extent that the required reserves exceed the unamortized fair value adjustment.
Acquired Impaired Loans	Acquired Impaired Loans The Company accounts for acquired impaired loans under FASB ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality (“ASC 310-30”). An acquired loan is considered impaired when there is evidence of credit deterioration since origination and it is probable at the date of acquisition that the Company will be unable to collect all contractually required payments. For acquired impaired loans, the Company (a) calculates the contractual amount and timing of undiscounted principal and interest payments (the “undiscounted contractual cash flows”) and (b) estimates the amount and timing of undiscounted expected principal and interest payments (the “undiscounted expected cash flows”). Under ASC 310-30, the difference between the undiscounted contractual cash flows and the undiscounted expected cash flows is the nonaccretable difference. The nonaccretable difference represents an estimate of the loss exposure of principal and interest related to the acquired impaired loan portfolio, and such amount is subject to change over time based on the performance of such loans. The excess of expected cash flows at acquisition over the initial fair value of acquired impaired loans is referred to as the “accretable yield” and is recorded as interest income over the estimated life of the loans using the effective yield method if the timing and amount of the future cash flows is reasonably estimable. As required by ASC 310-30, the Company periodically re-estimates the expected cash flows to be collected over the life of the acquired impaired loans. Improvements in expected cash flows over those originally estimated increase the accretable yield and are recognized as interest income prospectively. Decreases in the amount and changes in the timing of expected cash flows compared to those originally estimated decrease the accretable yield and usually result in a provision for loan losses and the establishment of an allowance for loan losses with respect to the acquired impaired loan. The carrying value of acquired impaired loans is reduced by payments received, both principal and interest, and increased by the portion of the accretable yield recognized as interest income.
Share Repurchases	Share Repurchases Effective January 1, 2015, companies incorporated under Louisiana law became subject to the Louisiana Business Corporation Act. Provisions of the Louisiana Business Corporation Act eliminate the concept of treasury stock. Rather, shares purchased by the Company constitute authorized but unissued shares. Accounting principles generally accepted in the United States of America state that accounting for treasury stock shall conform to state law. The Company’s consolidated financial statements as of December 31, 2017 and 2016 reflect this change. The cost of shares purchased by the Company has been allocated to common stock and surplus balances.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2016 and 2015 financial statements to confirm to the 2017 presentation. In that regard, ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), became effective for us on January 1, 2017. ASU 2016-09 requires that excess tax benefits and deficiencies be recognized as a component of income taxes within the income statement. Additionally, ASU 2016-09 requires that all income tax-related cash flows resulting from share-based payments be reported as operating activities in the statement of cash flows. Previously, income tax benefits at award settlement were reported as a reduction to operating cash flows and an increase to financing cash flows to the extent that those benefits exceeded the income tax benefits reported in earnings during the award’s vesting period. We have elected to apply that change in cash flow presentation on a prospective basis. ASU 2016-09 also requires that companies make an accounting policy election regarding forfeitures, to either estimate the number of awards that are expected to vest or account for them when they occur. We have elected to recognize forfeitures as they occur. The impact of this change and that of the remaining provisions of ASU 2016-09 did not have a significant impact on our financial statements.
Impact of New Accounting Pronouncements and Recent Accounting Pronouncements	Recent Accounting Pronouncements This section briefly describes accounting standards that have been issued, but are not yet adopted, that could impact the Company’s financial statements. FASB ASC Topic 815 “Derivatives and Hedging” ASU No. 2017-12. The Financial Accounting Standards Board (“FASB”) issued ASU No. 2017-12 in August 2017. The ASU amends the hedge accounting model in Topic 815 to enable entities to better portray the economics of their risk management activities in the financial statements and enhance the transparency and understandability of hedge results. The amendments expand an entity’s ability to hedge nonfinancial and financial risk components and reduce complexity in fair value hedges of interest rate risk. The guidance eliminates the requirement to separately measure and report hedge ineffectiveness and generally requires the entire change in the fair value of a hedging instrument to be presented in the same income statement line as the hedged item. The guidance also eases certain documentation and assessment requirements and modifies the accounting for components excluded from the assessment of hedge effectiveness. This amended guidance is effective for the Company on January 1, 2019, and, given the current level of derivatives designated as hedges, is not expected to have a material impact on our consolidated operating results or financial condition. FASB ASC Topic 718 “Compensation – Stock Compensation: Scope of Modification Accounting” ASU No. 2017-09. The FASB issued ASU No. 2017-09 in May 2017. The ASU clarifies when changes to terms or conditions of a share-based payment award must be accounted for as a modification. Under the new guidance, an entity will not apply modification accounting to a share-based payment award if all of the following are the same immediately before and after the change: (i) the fair value of the award, (ii) the vesting conditions of the award, and (iii) the classification of the award as either an equity or liability instrument. ASU 2017-09 will be effective for the Company beginning January 1, 2018. Early adoption is permitted. The guidance requires companies to apply the requirements prospectively to awards modified on or after the adoption date. ASU 2017-09 is not expected to have a significant impact on the Company’s consolidated financial statements. FASB ASC Subtopic 310-20 “Receivables – Nonrefundable Fees and Other Costs, Premium Amortization on Purchased Callable Debt Securities” ASU No. 2017-08 . The FASB issued ASU No. 2017-08 in March 2017. The amendments in the ASU shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. ASU 2017-08 will be effective for the Company beginning January 1, 2019. Early adoption is permitted, including adoption in an interim period. If an entity early adopts in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The amendments should be applied on a modified retrospective basis, with a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is assessing the impact of ASU 2017-08 on its accounting and disclosures. FASB ASC Topic 805 “Business Combinations: Clarifying the Definition of a Business” ASU No. 2017-01. The FASB issued ASU No. 2017-01 in January 2017. The amendments in the ASU are intended to clarify the definition and the current interpretation of a business to assist companies and other reporting organizations with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The ASU will be effective for the Company beginning January 1, 2018. The amendments will be applied prospectively on or after the effective date. Early application of the amendments in this ASU is allowed for transactions, including when a subsidiary or group of assets is deconsolidated/derecognized, in which the acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance. The adoption of this standard is not expected to have a material impact on the Company’s financial statements. FASB ASC Topic 350 “Intangibles-Goodwill and Other: Simplifying the Test for Goodwill Impairment” ASU No. 2017-04. The FASB issued ASU No. 2017-04 in January 2017. This ASU simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Therefore, any carrying amount which exceeds the reporting unit’s fair value, up to the amount of goodwill recorded, will be recognized as an impairment loss. ASU 2017-04 will be effective for the Company on January 1, 2020. The amendments will be applied prospectively on or after the effective date. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. Based on recent goodwill impairments tests, which did not require the application of Step 2, the Company does not expect the adoption of this ASU to have a material impact. FASB ASC Topic 230 “Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments” ASU No. 2016-15. The FASB issued ASU No. 2016-15 in August 2016. The amendments in the ASU address eight specific cash flow issues with the objective of reducing the existing diversity in practice, as the issues are either unclear or do not have specific guidance under current GAAP. ASU 2016-15 will be effective for the Company on January 1, 2018. The adoption of this standard is not expected to have a material impact on the Company’s consolidated statement of cash flows. FASB ASC Topic 326 “Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments” ASU No. 2016-13. The FASB issued ASU No. 2016-13 in June 2016. The ASU requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts and requires enhanced disclosures related to the significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of an organization’s portfolio. In addition, ASU 2016-13 amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. ASU 2016-13 will be effective for the Company on January 1, 2020. We are currently evaluating the potential impact of ASU 2016-13 on our financial statements. In that regard, we have formed a cross-functional working group, under the direction of our Chief Financial Officer and our Chief Risk Officer. The working group is comprised of individuals from various functional areas including credit, risk management, finance and information technology. We are currently developing an implementation plan to include assessment of processes, portfolio segmentation, model development, system requirements and the identification of data and resource needs, among other things. We are also currently evaluating selected third-party vendor solutions to assist us in the application of the ASU 2016-13. The adoption of ASU 2016-13 is likely to result in an increase in the allowance for loan losses as a result of changing from an “incurred loss” model, which encompasses allowances for current known and inherent losses within the portfolio, to an “expected loss” model, which encompasses allowances for losses expected to be incurred over the life of the portfolio. Furthermore, ASU 2016-13 will necessitate that we establish an allowance for expected credit losses on debt securities. While we are currently unable to reasonably estimate the impact of adopting ASU 2016-13, we expect that the impact of adoption will be significantly influenced by the composition, characteristics and quality of our loan and securities portfolios as well as the prevailing economic conditions and forecasts as of the adoption date. FASB ASC Topic 842 “Leases” ASU No. 2016-02. The FASB issued ASU No. 2016-02 in February 2016 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet by lessees for those leases classified as operating leases under current U.S. GAAP and disclosing key information about leasing arrangements. The amendments in this ASU are effective for the Company beginning January 1, 2018. Adoption of ASU 2016-02 is not expected to have a material impact on the Company’s consolidated financial statements. The Company leases certain properties under operating leases that will result in the recognition of lease assets and lease liabilities on the Company’s balance sheet under the ASU; however, the majority of the Company’s properties and all of the Company’s equipment are owned, not leased. FASB ASC Topic 825 “Financial Instruments – Overall” ASU No. 2016-01. The FASB issued ASU No. 2016-01 in January 2016 to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The ASU will not change the guidance for classifying and measuring investments in debt securities or loans; however, it will impact how entities measure certain equity investments, recognize changes in the fair value of financial liabilities measured under the fair value option that are attributable to instrument-specific credit risk, and disclose and present financial assets and liabilities in financial statements. The main provisions require investments in equity securities to be measured at fair value through net income, unless they qualify for a new practicability exception, the equity method of accounting, or consolidation, and require fair value changes arising from changes in instrument-specific credit risk for financial liabilities that are measured under the fair value option to be recognized in other comprehensive income. The amendments will also require entities to present financial assets and financial liabilities separately, grouped by measurement category and form of financial asset in the statement of financial position or in the accompanying notes to the financial statements. Entities will also no longer have to disclose the methods and significant assumptions for financial instruments measured at amortized cost, but will be required to measure such instruments under the “exit price” notion for disclosure purposes. The amendments in this ASU are effective for the Company beginning January 1, 2018. The Company will record a cumulative-effect adjustment to beginning retained earnings as of the beginning of the first reporting period in which the guidance is adopted, with two exceptions. The amendments related to equity investments without readily determinable fair values will be effective prospectively. The requirement to use the exit price notion to measure fair value of financial instruments for disclosure purposes will also be applied prospectively. The Company does not expect a significant cumulative-effect adjustment to be recorded at adoption or any significant impact to the consolidated financial statements associated with the accounting for its current equity investments. The Company does anticipate financial statement disclosures to be impacted, specifically related to financial instruments measured at amortized cost whose fair values are disclosed under the “entry price” notion, but is currently still in the process of determining the impact. FASB ASC Topic 606 “Revenue from Contracts with Customers” ASU No. 2014-09. ASU 2014-09 implements a common revenue standard that clarifies the principles for recognizing revenue. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract and (v) recognize revenue when (or as) the entity satisfies a performance obligation. Our revenue is comprised of net interest income on financial assets and financial liabilities, which is explicitly excluded from the scope of ASU 2014-09, and noninterest income. ASU 2014-09 will impact certain recurring revenue streams within noninterest income such as service charges on deposit accounts; however, these changes will not have a significant impact on our financial statements. ASU 2014-09 will be effective for us on January 1, 2018 using a modified retrospective transition approach and will not have a significant impact on our financial statements.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	The pro forma net income for the year ended December 31, 2017 excludes the tax-affected amount of $2.2 million of acquisition expenses recorded in noninterest expense by the Company, Citizens, and BOJ. Unaudited Pro Forma Information for the years ended December 31, (dollars in thousands) 2017 2016 Interest income $ 64,222 $ 58,996 Noninterest income 5,248 7,392 Net income 10,641 11,979
Citizens Bancshares, Inc.
Business Acquisition [Line Items]
Schedule Of Recognized Identified Assets Acquired and Liabilities Assumed	The table below shows the allocation of the consideration paid for Citizens’ common equity to the acquired identifiable assets and liabilities assumed and the goodwill generated from the transaction (dollars in thousands). The fair values listed below, primarily related to loans and deferred tax assets and liabilities, are subject to refinement for up to one year after the closing date of the acquisition as additional information becomes available. Purchase price: Cash paid $ 45,800 Fair value of assets acquired: Cash and cash equivalents 44,565 Investment securities 69,912 Loans 129,181 Bank premises and equipment 3,337 Core deposit intangible asset 1,462 Other assets 2,202 Total assets acquired 250,659 Fair value of liabilities acquired: Deposits 212,228 Other liabilities 1,652 Total liabilities assumed 213,880 Fair value of net assets acquired 36,779 Goodwill $ 9,021
Business Combination, Separately Recognized Transactions	The tables below present information about the loans acquired as of the date of acquisition (dollars in thousands). Purchase Credit Impaired Contractually required principal $ 5,123 Non-accretable difference (700 ) Cash flows expected to be collected 4,423 Accretable yield — Fair value of acquired loans $ 4,423 Non-Credit Impaired Contractually required principal $ 127,479 Cash flows expected to be collected 126,737 Accretable yield (1,979 ) Fair value of acquired loans $ 124,758
BOJ Bancshares, Inc.
Business Acquisition [Line Items]
Schedule Of Recognized Identified Assets Acquired and Liabilities Assumed	The table below shows the allocation of the consideration paid for BOJ’s common equity to the acquired identifiable assets and liabilities assumed and the goodwill generated from the transaction (dollars in thousands). The fair values listed below, primarily related to loans and deferred tax assets and liabilities, are subject to refinement for up to one year after the closing date of the acquisition as additional information becomes available. Purchase price: Cash paid $ 3,950 Common stock 18,749 Fair value of assets acquired: Cash and cash equivalents 26,438 Investment securities 16,194 Loans 102,810 Bank premises and equipment 3,753 Core deposit intangible asset 1,018 Other assets 2,237 Total assets acquired 152,450 Fair value of liabilities acquired: Deposits 125,789 FHLB advances 5,956 Trust preferred 2,178 Other liabilities 1,209 Total liabilities assumed 135,132 Fair value of net assets acquired 17,318 Goodwill $ 5,381
Business Combination, Separately Recognized Transactions	The tables below present information about the loans acquired as of the date of acquisition (dollars in thousands). Purchase Credit Impaired Contractually required principal $ 4,557 Non-accretable difference (162 ) Cash flows expected to be collected 4,395 Accretable yield — Fair value of acquired loans $ 4,395 Non-Credit Impaired Contractually required principal $ 106,324 Cash flows expected to be collected 99,745 Accretable yield (1,330 ) Fair value of acquired loans $ 98,415

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2017
Schedule of Amortized Cost and Approximate Fair Value of Investment Securities Classified as Available for Sale	Proceeds from sales of investment securities available for sale and gross realized gains and losses are summarized below as of the dates presented (dollars in thousands). Twelve months ended December 31, 2017 2016 2015 Proceeds from sale $ 106,448 $ 15,515 $ 27,187 Gross gains $ 342 $ 443 $ 494 Gross losses $ (50 ) $ — $ (5 ) The amortized cost and approximate fair value of investment securities classified as available for sale are summarized below as of the dates presented (dollars in thousands). December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of U.S. government agencies and corporations $ 52,889 $ 24 $ (697 ) $ 52,216 Obligations of state and political subdivisions 35,572 87 (422 ) 35,237 Corporate bonds 16,428 112 (330 ) 16,210 Residential mortgage-backed securities 110,690 58 (1,270 ) 109,478 Commercial mortgage-backed securities 3,651 — (70 ) 3,581 Equity securities 847 24 (29 ) 842 Total available for sale securities $ 220,077 $ 305 $ (2,818 ) $ 217,564 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of U.S. government agencies and corporations $ 29,809 $ 68 $ (387 ) $ 29,490 Obligations of state and political subdivisions 29,631 15 (1,791 ) 27,855 Corporate bonds 15,292 54 (378 ) 14,968 Residential mortgage-backed securities 88,295 193 (900 ) 87,588 Commercial mortgage-backed securities 2,520 — (76 ) 2,444 Equity securities 711 46 (51 ) 706 Total available for sale securities $ 166,258 $ 376 $ (3,583 ) $ 163,051
Schedule of Amortized Cost and Approximate Fair Value of Investment Securities Classified as Held to Maturity	The amortized cost and approximate fair value of investment securities classified as held to maturity are summarized below as of the dates presented (dollars in thousands). December 31, 2017 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of state and political subdivisions $ 11,861 $ 9 $ (15 ) $ 11,855 Residential mortgage-backed securities 6,136 4 (48 ) 6,092 Total held to maturity securities $ 17,997 $ 13 $ (63 ) $ 17,947 December 31, 2016 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Obligations of state and political subdivisions $ 12,976 $ 2 $ (429 ) $ 12,549 Residential mortgage-backed securities 7,115 8 (60 ) 7,063 Total held to maturity securities $ 20,091 $ 10 $ (489 ) $ 19,612
Schedule of Unrealized Losses and Fair Value by Investment Category for Securities Available for Sale	The following table presents, by type and number of securities, the age of gross unrealized losses and fair value by investment category for securities available for sale as of the dates presented (dollars in thousands). Less than 12 Months 12 Months or More Total December 31, 2017 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. government agencies and corporations 88 $ 34,281 $ (444 ) $ 11,119 $ (253 ) $ 45,400 $ (697 ) Obligations of state and political subdivisions 57 12,315 (77 ) 9,930 (345 ) 22,245 (422 ) Corporate bonds 20 1,116 (6 ) 6,273 (324 ) 7,389 (330 ) Residential mortgage-backed securities 159 71,893 (729 ) 28,410 (541 ) 100,303 (1,270 ) Commercial mortgage-backed securities 6 1,979 (12 ) 1,602 (58 ) 3,581 (70 ) Equity securities 1 — — 478 (29 ) 478 (29 ) Total 331 $ 121,584 $ (1,268 ) $ 57,812 $ (1,550 ) $ 179,396 $ (2,818 ) Less than 12 Months 12 Months or More Total December 31, 2016 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. government agencies and corporations 45 $ 22,819 $ (382 ) $ 448 $ (5 ) $ 23,267 $ (387 ) Obligations of state and political subdivisions 33 25,764 (1,791 ) — — 25,764 (1,791 ) Corporate bonds 27 3,724 (132 ) 6,929 (246 ) 10,653 (378 ) Residential mortgage-backed securities 110 60,433 (883 ) 1,778 (17 ) 62,211 (900 ) Commercial mortgage-backed securities 4 2,444 (76 ) — — 2,444 (76 ) Equity securities 3 50 (4 ) 492 (47 ) 542 (51 ) Total 222 $ 115,234 $ (3,268 ) $ 9,647 $ (315 ) $ 124,881 $ (3,583 )
Schedule of Weighted Average Tax Equivalent Yield, Amortized Cost and Approximate Fair Value of Investment Debt Securities by Contractual Maturity (Including Mortgage-backed Securities)	The amortized cost and approximate fair value of investment debt securities, by contractual maturity (including mortgage-backed securities), are shown below as of the dates presented (dollars in thousands). Actual maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities Available For Sale Securities Held To Maturity December 31, 2017 Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 1,319 $ 1,319 $ 720 $ 721 Due after one year through five years 15,379 15,331 3,245 3,249 Due after five years through ten years 28,242 27,833 1,875 1,878 Due after ten years 174,290 172,239 12,157 12,099 Total debt securities $ 219,230 $ 216,722 $ 17,997 $ 17,947 Securities Available For Sale Securities Held To Maturity December 31, 2016 Amortized Cost Fair Value Amortized Cost Fair Value Due within one year $ 1,753 $ 1,750 $ 685 $ 686 Due after one year through five years 10,509 10,476 3,095 3,089 Due after five years through ten years 27,173 26,771 2,745 2,637 Due after ten years 126,112 123,348 13,566 13,200 Total debt securities $ 165,547 $ 162,345 $ 20,091 $ 19,612
Held to Maturity
Schedule of Unrealized Losses and Fair Value by Investment Category for Securities Held to Maturity	The following table presents, by type and number of securities, the age of gross unrealized losses and fair value by investment category for securities held to maturity as of the dates presented (dollars in thousands). Less than 12 Months 12 Months or More Total December 31, 2017 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of state and political subdivisions 1 $ 6,007 $ (15 ) $ — $ — $ 6,007 $ (15 ) Residential mortgage-backed securities 6 1,601 (3 ) 2,522 (45 ) 4,123 (48 ) Total 7 $ 7,608 $ (18 ) $ 2,522 $ (45 ) $ 10,130 $ (63 ) Less than 12 Months 12 Months or More Total December 31, 2016 Count Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of state and political subdivisions 5 $ 9,597 $ (429 ) $ — $ — $ 9,597 $ (429 ) Residential mortgage-backed securities 6 4,677 (60 ) — — 4,677 (60 ) Total 11 $ 14,274 $ (489 ) $ — $ — $ 14,274 $ (489 )

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Loan Portfolio Excluding Loans Held for Sale	The Company’s loan portfolio consists of the following categories of loans as of the dates presented (dollars in thousands). There were no loans held for sale as of the dates presented. December 31, 2017 2016 Construction and development $ 157,667 $ 90,737 1-4 Family 276,922 177,205 Multifamily 51,283 42,759 Farmland 23,838 8,207 Commercial real estate 537,364 380,716 Total mortgage loans on real estate 1,047,074 699,624 Commercial and industrial 135,392 85,377 Consumer 76,313 108,425 Total loans $ 1,258,779 $ 893,426
Schedule of Aging Analysis of Loans	The tables below provide an analysis of the aging of loans as of the dates presented (dollars in thousands). December 31, 2017 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 157,123 $ 225 $ — $ — $ 34 $ 259 $ 285 $ 157,667 1-4 Family 273,321 1,396 185 56 478 2,115 1,486 276,922 Multifamily 50,271 — — — — — 1,012 51,283 Farmland 19,619 — — 58 — 58 4,161 23,838 Commercial real estate 535,014 107 89 — 67 263 2,087 537,364 Total mortgage loans on real estate 1,035,348 1,728 274 114 579 2,695 9,031 1,047,074 Commercial and industrial 133,009 977 67 — 10 1,054 1,329 135,392 Consumer 74,409 610 152 20 1,118 1,900 4 76,313 Total loans $ 1,242,766 $ 3,315 $ 493 $ 134 $ 1,707 $ 5,649 $ 10,364 $ 1,258,779 December 31, 2016 Accruing Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Nonaccrual Total Past Due & Nonaccrual Acquired Impaired Loans Total Loans Construction and development $ 89,996 $ 48 $ — $ — $ 33 $ 81 $ 660 $ 90,737 1-4 Family 176,237 427 — — 47 474 494 177,205 Multifamily 41,737 — — — — — 1,022 42,759 Farmland 8,207 — — — — — — 8,207 Commercial real estate 380,716 — — — — — — 380,716 Total mortgage loans on real estate 696,893 475 — — 80 555 2,176 699,624 Commercial and industrial 84,904 30 — — 443 473 — 85,377 Consumer 106,889 378 149 1 1,008 1,536 — 108,425 Total loans $ 888,686 $ 883 $ 149 $ 1 $ 1,531 $ 2,564 $ 2,176 $ 893,426
Summary of the Company's Loan Portfolio by Credit Quality Indicator	The tables below present a summary of the Company’s loan portfolio by credit quality indicator as of the dates presented (dollars in thousands). December 31, 2017 Pass Special Mention Substandard Total Construction and development $ 157,385 $ — $ 282 $ 157,667 1-4 Family 275,492 74 1,356 276,922 Multifamily 51,283 — — 51,283 Farmland 19,611 2,773 1,454 23,838 Commercial real estate 536,741 — 623 537,364 Total mortgage loans on real estate 1,040,512 2,847 3,715 1,047,074 Commercial and industrial 134,522 — 870 135,392 Consumer 74,934 258 1,121 76,313 Total loans $ 1,249,968 $ 3,105 $ 5,706 $ 1,258,779 December 31, 2016 Pass Special Mention Substandard Total Construction and development $ 90,238 $ — $ 499 $ 90,737 1-4 Family 177,091 20 94 177,205 Multifamily 42,759 — — 42,759 Farmland 8,207 — — 8,207 Commercial real estate 380,716 — — 380,716 Total mortgage loans on real estate 699,011 20 593 699,624 Commercial and industrial 83,215 59 2,103 85,377 Consumer 106,916 501 1,008 108,425 Total loans $ 889,142 $ 580 $ 3,704 $ 893,426
Schedule of Aggregate Amount of Loans to Related Parties	The table below shows the aggregate amount of loans to such related parties for the years ended December 31, 2017 and 2016 (dollars in thousands). December 31, 2017 2016 Balance, beginning of period $ 19,957 $ 17,992 New loans 24,428 5,058 Repayments (13,232 ) (3,093 ) Balance, end of period $ 31,153 $ 19,957
Changes in Carrying Value, Net of Allowance for Loan Losses, of Acquired Impaired Loans
Summary of Accretable Yield on Acquired Impaired Loans	The table below shows the changes in the accretable yield on acquired impaired loans for the periods presented below (dollars in thousands). Acquired Impaired Balance, year ended December 31, 2015 $ 395 Transfers from non-accretable difference to accretable yield 1 Accretion to interest income (121 ) Balance, year ended December 31, 2016 $ 275 Transfers from non-accretable difference to accretable yield 28 Accretion to interest income (303 ) Balance, year ended December 31, 2017 $ —

ALLOWANCE FOR LOAN LOSSES (Tabl

ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Summary of Allowance for Loan Losses	The table below shows a summary of the activity in the allowance for loan losses for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Balance, beginning of period $ 7,051 $ 6,128 $ 4,630 Provision for loan losses 1,540 2,079 1,865 Loans charged-off (765 ) (1,228 ) (630 ) Recoveries 65 72 263 Balance, end of period $ 7,891 $ 7,051 $ 6,128
Allowance for Loan Loss Activity by Collateral Type	December 31, 2017 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 759 $ 1,422 $ 7,051 Charge-offs — — — — — (270 ) (495 ) (765 ) Recoveries 34 — 7 — — — 24 65 Provision 332 — (97 ) (23 ) 1,100 204 24 1,540 Ending balance $ 945 $ 60 $ 1,287 $ 332 $ 3,599 $ 693 $ 975 $ 7,891 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ 304 $ 304 Ending allowance balance for loans acquired with deteriorated credit quality — — — — — — — — Ending allowance balance for loans collectively evaluated for impairment $ 945 $ 60 $ 1,287 $ 332 $ 3,599 $ 693 $ 671 $ 7,587 Loans receivable: Balance of loans individually evaluated for impairment $ 182 $ — $ 1,136 $ — $ 640 $ — $ 1,086 $ 3,044 Balance of loans acquired with deteriorated credit quality 285 4,161 1,486 1,012 2,087 1,329 4 10,364 Balance of loans collectively evaluated for impairment 157,200 19,677 274,300 50,271 534,637 134,063 75,223 1,245,371 Total period-end balance $ 157,667 $ 23,838 $ 276,922 $ 51,283 $ 537,364 $ 135,392 $ 76,313 $ 1,258,779 December 31, 2016 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,334 $ 6,128 Charge-offs (27 ) — (57 ) — (526 ) — (618 ) (1,228 ) Recoveries 14 — 13 — 1 20 24 72 Provision (52 ) 38 208 109 868 226 682 2,079 Ending balance $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 759 $ 1,422 $ 7,051 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ 136 $ 287 $ 423 Ending allowance balance for loans collectively evaluated for impairment $ 579 $ 60 $ 1,377 $ 355 $ 2,499 $ 623 $ 1,135 $ 6,628 Ending allowance balance for loans acquired with deteriorated credit quality $ — $ — $ — $ — $ — $ — $ — $ — Loans receivable: Balance of loans individually evaluated for impairment $ 645 $ — $ 1,673 $ — $ 608 $ 443 $ 1,008 $ 4,377 Balance of loans collectively evaluated for impairment 90,092 8,207 175,532 42,759 380,108 84,934 107,417 889,049 Total period-end balance $ 90,737 $ 8,207 $ 177,205 $ 42,759 $ 380,716 $ 85,377 $ 108,425 $ 893,426 Balance of loans acquired with deteriorated credit quality $ 660 $ — $ 494 $ 1,022 $ — $ — $ — $ 2,176 December 31, 2015 Construction & Development Farmland 1-4 Family Multifamily Commercial Real Estate Commercial & Industrial Consumer Total Allowance for loan losses: Beginning balance $ 526 $ 18 $ 909 $ 137 $ 1,571 $ 390 $ 1,079 $ 4,630 Charge-offs (17 ) — (78 ) — — (58 ) (477 ) (630 ) Recoveries 25 — 12 — 1 197 28 263 Provision 110 4 370 109 584 (16 ) 704 1,865 Ending balance $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,334 $ 6,128 Ending allowance balance for loans individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ 220 $ 220 Ending allowance balance for loans collectively evaluated for impairment $ 644 $ 22 $ 1,213 $ 246 $ 2,156 $ 513 $ 1,114 $ 5,908 Ending allowance balance for loans acquired with deteriorated credit quality $ — $ — $ — $ — $ — $ — $ — $ — Loans receivable: Balance of loans individually evaluated for impairment $ 1,242 $ — $ 1,419 $ — $ 630 $ — $ 754 $ 4,045 Balance of loans collectively evaluated for impairment 80,621 2,955 154,881 29,694 287,953 69,961 115,331 741,396 Total period-end balance $ 81,863 $ 2,955 $ 156,300 $ 29,694 $ 288,583 $ 69,961 $ 116,085 $ 745,441 Balance of loans acquired with deteriorated credit quality $ 737 $ — $ 852 $ 1,062 $ — $ — $ 39 $ 2,690
Schedule of Aging Analysis of Loans	The following tables contain information on the Company’s impaired loans, which include all TDRs and nonaccrual loans individually evaluated for impairment for purposes of determining the allowance for loan losses. The average balances are calculated based on the month-end balances of the loans during the period reported (dollars in thousands). As of and for the year ended December 31, 2017 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 182 $ 202 $ — $ 338 $ 13 1-4 Family 1,136 1,169 — 1,344 76 Commercial real estate 640 654 — 620 46 Total mortgage loans on real estate 1,958 2,025 — 2,302 135 Commercial and industrial — — — 122 — Consumer 168 217 — 380 1 Total 2,126 2,242 — 2,804 136 With related allowance recorded: Consumer 918 956 304 738 1 Total 918 956 304 738 1 Total loans: Construction and development 182 202 — 338 13 1-4 Family 1,136 1,169 — 1,344 76 Commercial real estate 640 654 — 620 46 Total mortgage loans on real estate 1,958 2,025 — 2,302 135 Commercial and industrial — — — 122 — Consumer 1,086 1,173 304 1,118 2 Total $ 3,044 $ 3,198 $ 304 $ 3,542 $ 137 As of and for the year ended December 31, 2016 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 645 $ 661 $ — $ 1,024 $ 90 1-4 Family 1,673 1,701 — 1,910 66 Commercial real estate 608 623 — 1,742 7 Total mortgage loans on real estate 2,926 2,985 — 4,676 163 Commercial and industrial 15 16 — 1,509 — Consumer 153 166 — 399 11 Total 3,094 3,167 — 6,584 174 With related allowance recorded: Commercial and industrial 428 430 136 144 — Consumer 855 873 287 506 6 Total 1,283 1,303 423 650 6 Total loans: Construction and development 645 661 — 1,024 90 1-4 Family 1,673 1,701 — 1,910 66 Commercial real estate 608 623 — 1,742 7 Total mortgage loans on real estate 2,926 2,985 — 4,676 163 Commercial and industrial 443 446 136 1,653 — Consumer 1,008 1,039 287 905 17 Total $ 4,377 $ 4,470 $ 423 $ 7,234 $ 180 As of and for the year ended December 31, 2015 Recorded Investment Unpaid Principal Balance Related Allowance Average Recorded Investment Interest Income Recognized With no related allowance recorded: Construction and development $ 1,242 $ 1,241 $ — $ 1,349 $ 17 1-4 Family 1,419 1,416 — 1,522 52 Commercial real estate 630 629 — 844 49 Total mortgage loans on real estate 3,291 3,286 — 3,715 118 Commercial and industrial — — — 66 45 Consumer 159 159 — 266 26 Total 3,450 3,445 — 4,047 189 With related allowance recorded: Consumer 595 595 220 210 15 Total 595 595 220 210 15 Total loans: Construction and development 1,242 1,241 — 1,349 17 1-4 Family 1,419 1,416 — 1,522 52 Commercial real estate 630 629 — 844 49 Total mortgage loans on real estate 3,291 3,286 — 3,715 118 Commercial and industrial — — — 66 45 Consumer 754 754 220 476 41 Total $ 4,045 $ 4,040 $ 220 $ 4,257 $ 204
Summary of TDR Pre- and Post-modification Outstanding Recorded Investments by Loan Categories	The table below presents the TDR pre- and post-modification outstanding recorded investments by loan categories for loans modified during the years ended December 31, 2017 and 2016 (dollars in thousands). December 31, 2017 December 31, 2016 Troubled debt restructurings Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment Number of Contracts Pre- Modification Outstanding Recorded Investment Post- Modification Outstanding Recorded Investment 1-4 Family — $ — $ — 9 $ 436 $ 436 Consumer 1 5 5 — — — $ 5 $ 5 $ 436 $ 436
Summary of Accruing and Nonaccrual TDRs and Related Loan Losses by Portfolio Type	The following is a summary of accruing and nonaccrual TDRs and the related loan losses by portfolio type as of the dates presented (dollars in thousands). TDRs Accruing Nonaccrual Total Related Allowance December 31, 2017 Construction and development $ 154 $ — $ 154 $ — 1-4 Family 889 — 889 — Commercial real estate 573 — 573 — Consumer 5 — 5 Total $ 1,621 $ — $ 1,621 $ — December 31, 2016 Construction and development $ 165 $ — $ 165 $ — 1-4 Family 1,626 — 1,626 — Commercial and industrial 608 — 608 — Total $ 2,399 $ — $ 2,399 $ —
Summary of Average Recorded Investment and Interest Income Recognized for TDRs	The table below includes the average recorded investment and interest income recognized for TDRs for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). TDRs Average Recorded Investment Interest Income Recognized December 31, 2017 Construction and development $ 159 $ 13 1-4 Family 1,255 76 Commercial real estate 592 46 Consumer 2 2 Total $ 2,008 $ 137 December 31, 2016 Construction and development $ 171 $ 13 1-4 Family 1,614 66 Commercial real estate 617 7 Total $ 2,402 $ 86 December 31, 2015 Construction and development $ 181 $ 13 1-4 Family 1,240 52 Commercial real estate 371 9 Consumer 42 6 Total $ 1,834 $ 80

OTHER REAL ESTATE OWNED (Tables

OTHER REAL ESTATE OWNED (Tables)	12 Months Ended
	Dec. 31, 2017
Real Estate [Abstract]
Schedule of Activity in Other Real Estate Owned	The table below shows the activity in other real estate owned for the periods presented (dollars in thousands). December 31, 2017 2016 Balance, beginning of period $ 4,065 $ 725 Transfers from loans 42 3,875 Acquired other real estate owned 477 — Sales of other real estate owned (564 ) (528 ) Write-downs (183 ) (7 ) Balance, end of period $ 3,837 $ 4,065

BANK PREMISES AND EQUIPMENT (Ta

BANK PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Summary of Bank Premises and Equipment	Bank premises and equipment consisted of the following as of the dates indicated (dollars in thousands). December 31, 2017 2016 Land $ 10,476 $ 9,668 Buildings and improvements 25,750 18,641 Furniture and equipment 7,419 6,567 Software 812 684 Construction-in-progress 908 2,913 Less: Accumulated depreciation and amortization (7,825 ) (6,751 ) Bank premises and equipment, net $ 37,540 $ 31,722

GOODWILL AND OTHER INTANGIBLE43

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Core Deposit Intangible Assets Activity	The table below shows a summary of the core deposit intangible assets as of the dates presented (dollars in thousands). December 31, 2017 2016 Gross carrying amount $ 3,097 $ 617 Accumulated amortization (357 ) (167 ) Net carrying amount $ 2,740 $ 450
Finite-lived Intangible Assets, Future Amortization Expense	The future amortization schedule for the Company’s core deposit intangible assets is as follows in the table below. The weighted average amortization period remaining for core deposit intangibles is 9.7 years. (dollars in thousands) 2018 $ 477 2019 432 2020 387 2021 342 2022 297 Thereafter 805 $ 2,740

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2017
Banking and Thrift [Abstract]
Summary of Deposits	Deposits consisted of the following as of the dates presented (dollars in thousands). December 31, 2017 2016 Noninterest-bearing demand deposits $ 216,599 $ 108,404 NOW accounts 208,683 171,556 Money market deposit accounts 146,140 123,079 Savings accounts 117,372 52,860 Time deposits 536,443 451,888 Total deposits $ 1,225,237 $ 907,787
Summary of Outstanding Time Deposits	The table below summarizes outstanding time deposits as of the dates indicated (dollars in thousands). December 31, 2017 2016 $0 to $99,999 $ 252,636 $ 268,875 $100,000 to $249,999 203,966 134,920 $250,000 and above 79,841 48,093 $ 536,443 $ 451,888
Schedule of Contractual Maturities of Time Deposits 100000 or More Outstanding	The contractual maturities of time deposits of $100,000 or more outstanding are summarized in the table below as of the dates presented (dollars in thousands). December 31, 2017 2016 Time remaining until maturity: Three months or less $ 81,844 $ 59,739 Over three through six months 55,411 26,053 Over six through twelve months 63,183 20,987 Over one year through three years 80,160 67,253 Over three years 3,209 8,981 $ 283,807 $ 183,013
Schedule of Maturities of Time Deposits	The approximate scheduled maturities of time deposits for each of the next five years are shown below (dollars in thousands). 2018 $ 351,996 2019 147,465 2020 20,860 2021 10,948 2022 5,174 $ 536,443

OTHER BORROWED FUNDS (Tables)

OTHER BORROWED FUNDS (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Summary of Maturities and Weighted-Average Rate of FHLB Advances by Year of Maturity	Federal Home Loan Bank (“FHLB”) advances and weighted average interest rates at the end of the period by contractual maturity are summarized as of the dates presented (dollars in thousands). Amount Weighted Average Rate December 31, 2017 December 31, 2016 December 31, 2017 December 31, 2016 Fixed rate advances maturing: 2017 $ — $ 73,603 — % 0.79 % 2018 126,600 6,100 1.42 0.91 2019 12,000 — 1.46 — 2020 3,100 3,100 1.52 1.52 2027 25,000 — 1.06 — ASC 805 Fair Value Adjustment (42 ) — — — $ 166,658 $ 82,803 1.37 % 0.82 %
Schedule of Junior Subordinated Debentures	The following table provides a summary of the Company’s junior subordinated debentures (dollars in thousands). Face Value Carrying Value Maturity Date Variable Interest Rate Interest Rate at December 31, 2017 First Community Louisiana Statutory Trust I $ 3,609 $ 3,609 June 2036 3-month LIBOR + 1.77% 3.36 % BOJ Bancshares Statutory Trust I 3,093 2,183 December 2034 3-month LIBOR + 1.90% 3.49 % $ 6,702 $ 5,792

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
AOCI Activity	Activity within the balances in accumulated other comprehensive income (loss), net is shown in the tables below (dollars in thousands). For the years ended December 31, 2017 2016 2015 Beginning of Period Net Change End of Period Beginning of Period Net Change End of Period Beginning of Period Net Change End of Period Unrealized gain (loss), available for sale, net $ (401 ) $ 330 $ (71 ) $ 1,099 $ (1,500 ) $ (401 ) $ 1,382 $ (283 ) $ 1,099 Reclassification of realized gain, net (1,683 ) (231 ) (1,914 ) (1,396 ) (287 ) (1,683 ) (1,078 ) (318 ) (1,396 ) Unrealized loss, transfer from available for sale to held to maturity, net 8 (1 ) 7 12 (4 ) 8 17 (5 ) 12 Change in fair value of interest rate swap designated as a cash flow hedge, net 5 402 407 (378 ) 383 5 (200 ) (178 ) (378 ) Accumulated other comprehensive income (loss) $ (2,071 ) $ 500 $ (1,571 ) $ (663 ) $ (1,408 ) $ (2,071 ) $ 121 $ (784 ) $ (663 )

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Warrants Activity	The following table summarizes the Company’s warrant activity for the periods indicated. December 31, 2017 2016 2015 $13.33 Per Share Issued October 1, 2011, expire July 1, 2018 Balance, beginning of period 124,275 130,875 130,875 Issued — — — Forfeited — — — Exercised (59,850 ) (6,600 ) — Balance, end of period 64,425 124,275 130,875
Schedule of Stock Option Activity	The table below summarizes the Company’s stock option activity for the periods indicated. Stock Options Shares Weighted Average Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2014 238,811 $ 13.94 8.96 Issued 64,333 15.74 Forfeited (14,667 ) 14.00 Exercised (10,125 ) 13.33 Outstanding at December 31, 2015 278,352 14.37 8.42 Issued 46,512 14.28 Forfeited — — Exercised (5,500 ) 14.00 Outstanding at December 31, 2016 319,364 14.36 7.67 Issued 36,177 20.25 Forfeited (5,334 ) 14.00 Exercised (27,290 ) 13.70 Outstanding at December 31, 2017 322,917 15.09 7.19 Exercisable at December 31, 2017 114,927 14.41 6.79
Schedule of Assumptions Used for Option Awards Granted	The table below shows the assumptions used for the stock options granted during the years ended December 31, 2017 and 2016 . 2017 2016 Dividend yield 0.22 % 0.22 % Expected volatility 20.46 % 19.55 % Risk-free interest rate 2.19 % 1.62 % Expected term (in years) 7 7 Weighted-average grant date fair value $ 5.39 $ 3.44
Time Vested Restricted Stock Award Activity	The following table summarizes the unvested restricted stock award activity for the years ended December 31, 2017 and December 31, 2016 . December 31, 2017 2016 Shares Weighted Avg Grant Date Fair Value Shares Weighted Avg Grant Date Fair Value Balance, beginning of period 93,366 $ 14.75 60,592 $ 14.85 Granted 54,724 20.18 54,837 14.67 Forfeited (8,802 ) 15.97 (3,238 ) 15.71 Earned and issued (26,600 ) 14.78 (18,825 ) 14.72 Balance, end of period 112,688 $ 17.28 93,366 $ 14.75

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Summary of Expense for Income Taxes Included in Consolidated Statement of Operations	The income tax expense included in the consolidated statements of income is displayed in the table below for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Current $ 4,003 $ 3,816 $ 3,897 Deferred 245 (207 ) (386 ) Total income tax expense $ 4,248 $ 3,609 $ 3,511
Summary of Provision for Federal Income Taxes Differs from that Computed by Applying the Federal Statutory Rate	The provision for federal income taxes differs from that computed by applying the federal statutory rate of 35% in 2017 , 2016 and 2015 , as indicated in the following analysis for the years ended December 31, 2017 , 2016 and 2015 (dollars in thousands). December 31, 2017 2016 2015 Tax based on statutory rate $ 4,258 $ 3,921 $ 3,704 Increase (decrease) resulting from: Effect of tax-exempt income (422 ) (273 ) (142 ) Acquisition costs 174 — — Historical tax credits 10 10 (62 ) Effect of tax rate change 292 — — Other (64 ) (49 ) 11 Total income tax expense $ 4,248 $ 3,609 $ 3,511 Effective rate 34.1 % 31.4 % 33.2 %
Summary of Deferred Tax Assets and Liabilities	The net deferred tax asset was comprised of the following items as of the dates indicated (dollars in thousands). December 31, 2017 2016 2015 Deferred tax liabilities: Depreciation $ (1,652 ) $ (1,650 ) $ (1,402 ) FHLB stock dividend (28 ) (20 ) (5 ) Basis difference in acquired assets and liabilities (900 ) (276 ) (291 ) Basis difference in MFS, LLC (20 ) — — Gross deferred tax liability (2,600 ) (1,946 ) (1,698 ) Deferred tax assets: Allowance for loan losses 1,549 2,150 1,588 Provision for other real estate losses 155 266 328 Unrealized loss on available for sale securities 418 1,115 357 Net operating loss carryforward 154 299 412 Deferred compensation 302 25 34 Basis difference in acquired assets and liabilities 839 253 265 Historical tax credit 144 243 247 Other 333 463 382 Gross deferred tax assets 3,894 4,814 3,613 Net deferred tax asset $ 1,294 $ 2,868 $ 1,915

FAIR VALUES OF FINANCIAL INST49

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis	Assets and liabilities measured at fair value on a recurring basis are summarized below as of the dates indicated (dollars in thousands). Fair Value Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2017 Assets: Obligations of U.S. government agencies and corporations $ 52,216 $ — $ 52,216 $ — Obligations of state and political subdivisions 35,237 — 15,694 19,543 Corporate bonds 16,210 — 14,885 1,325 Residential mortgage-backed securities 109,478 — 109,478 — Commercial mortgage-backed securities 3,581 — 3,581 — Equity securities 842 842 — — Derivative financial instruments 516 — 516 — Total assets $ 218,080 $ 842 $ 196,370 $ 20,868 December 31, 2016 Assets: Obligations of U.S. government agencies and corporations $ 29,490 $ — $ 29,490 $ — Obligations of state and political subdivisions 27,855 — 10,199 17,656 Corporate bonds 14,968 — 14,344 624 Residential mortgage-backed securities 87,588 — 87,588 — Commercial mortgage-backed securities 2,444 — 2,444 — Equity securities 706 706 — — Derivative financial instruments 8 — 8 — Total assets $ 163,059 $ 706 $ 144,073 $ 18,280
Summary of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs	The table below provides a reconciliation for assets measured at fair value on a recurring basis using significant unobservable inputs, or level 3 inputs (dollars in thousands). Obligations of State and Political Subdivisions Corporate Bonds Total Balance at December 31, 2015 $ 10,395 $ 1,136 $ 11,531 Realized gains (losses) included in net income — — — Unrealized losses included in other comprehensive income (1,684 ) (27 ) (1,711 ) Purchases 9,065 — 9,065 Sales — — — Paydowns (120 ) (120 ) Transfers into Level 3 — — — Transfers out of Level 3 — (485 ) (485 ) Balance at December 31, 2016 $ 17,656 $ 624 $ 18,280 Realized gains (losses) included in net income — — — Unrealized gains included in other comprehensive income 1,265 1 1,266 Purchases — 700 700 Acquired from Citizens 622 — 622 Sales — — — Paydowns — — — Transfers into Level 3 — — — Transfers out of Level 3 — — — Balance at December 31, 2017 $ 19,543 $ 1,325 $ 20,868
Summary of Assets Measured at Fair Value on a Nonrecurring Basis	Quantitative information about assets measured at fair value on a nonrecurring basis based on significant unobservable inputs (level 3) are summarized below as of the dates indicated; there were no liabilities measured on a nonrecurring basis at December 31, 2017 or 2016 (dollars in thousands). Estimated Fair Value Valuation Technique Unobservable Inputs Range of Discounts Weighted Average Discount December 31, 2017 Impaired loans $ 380 Discounted cash flows, Underlying collateral value Collateral discounts and estimated costs to sell 0% - 100% 32% Other real estate owned 3,612 Underlying collateral value, Third party appraisals Collateral discounts and discount rates 5% 5% December 31, 2016 Impaired loans $ 801 Discounted cash flows, Underlying collateral value Collateral discounts and estimated costs to sell 1% - 100% 32%
Summary of Estimated Fair Values of Company's Financial Instruments	The estimated fair values of the Company’s financial instruments at December 31, 2017 and December 31, 2016 are shown below (dollars in thousands). December 31, 2017 Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 30,421 $ 30,421 $ 30,421 $ — $ — Investment securities 235,561 235,511 842 201,946 32,723 Other equity securities 9,798 9,799 — 9,799 — Loans, net of allowance 1,250,888 1,249,844 — — 1,249,844 Derivative financial instruments 516 516 — 516 — Financial liabilities: Deposits, noninterest-bearing $ 216,599 $ 216,599 $ — $ 216,599 $ — Deposits, interest-bearing 1,008,638 977,127 — — 977,127 FHLB short-term advances and repurchase agreements 148,535 148,535 — 148,535 — FHLB long-term advances 40,058 39,927 — — 39,927 Junior subordinated debt 5,792 5,576 — — 5,576 Subordinated debt 18,600 18,857 — 18,857 — December 31, 2016 Carrying Amount Estimated Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 29,342 $ 29,342 $ 29,342 $ — $ — Federal funds sold 106 106 106 — — Investment securities 183,142 182,663 706 151,128 30,829 Other equity securities 5,362 5,362 — 5,362 — Loans, net of allowance 886,375 890,949 — — 890,949 Derivative financial instruments 8 8 — 8 — Financial liabilities: Deposits, noninterest-bearing $ 108,404 $ 108,404 $ — $ 108,404 $ — Deposits, interest-bearing 799,383 779,397 — — 779,397 FHLB short-term advances and repurchase agreements 112,690 112,690 — 112,690 — FHLB long-term advances 9,200 9,233 — — 9,233 Junior subordinated debt 3,609 3,635 — — 3,635 Other borrowings 1,000 1,001 — 1,001 —

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2017
Banking and Thrift [Abstract]
Summary of Actual Capital Amounts and Ratios	The Company’s and the Bank’s actual capital amounts and ratios as of December 31, 2017 and December 31, 2016 are presented in the tables below (dollars in thousands). Actual Capital Adequacy Well Capitalized Amount Ratio Amount Ratio Amount Ratio December 31, 2017 Tier 1 leverage capital Investar Holding Corporation $ 161,438 10.66 % $ 60,579 4.00 % NA NA Investar Bank 175,943 11.63 60,534 4.00 75,668 5.00 Common Equity Tier 1 risk-based capital Investar Holding Corporation 154,938 11.75 59,352 4.50 NA NA Investar Bank 175,943 13.35 59,294 4.50 85,647 6.50 Tier 1 risk-based capital Investar Holding Corporation 161,438 12.24 79,136 6.00 NA NA Investar Bank 175,943 13.35 79,059 6.00 105,411 8.00 Total risk-based capital Investar Holding Corporation 187,530 14.22 105,514 8.00 NA NA Investar Bank 183,867 13.95 105,411 8.00 131,764 10.00 December 31, 2016 Tier 1 leverage capital Investar Holding Corporation $ 115,312 10.10 % $ 45,689 4.00 % NA NA Investar Bank 114,417 10.03 45,651 4.00 57,063 5.00 Common Equity Tier 1 risk-based capital Investar Holding Corporation 111,812 11.40 44,144 4.50 NA NA Investar Bank 114,417 11.67 44,104 4.50 63,706 6.50 Tier 1 risk-based capital Investar Holding Corporation 115,312 11.75 58,858 6.00 NA NA Investar Bank 114,417 11.67 58,806 6.00 78,408 8.00 Total risk-based capital Investar Holding Corporation 122,363 12.47 78,478 8.00 NA NA Investar Bank 121,468 12.39 78,408 8.00 98,010 10.00
Summary of Thresholds Established for Institution to be Deemed Adequately Capitalized	• Prompt Corrective Action Capital Category Thresholds - The following thresholds have been established for an institution to be deemed adequately capitalized: Total Risk-Based Capital Ratio 8.0 % Tier 1 Risk-Based Capital Ratio 6.0 % Common Equity Tier 1 Capital Ratio 4.5 % Tier 1 Leverage Ratio 4.0 %

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Summary of Commitments to Extend Credit	The table below shows the approximate amounts of the Company’s commitments to extend credit as of the dates presented (dollars in thousands). December 31, 2017 December 31, 2016 Loan commitments $ 174,278 $ 142,891 Standby letters of credit 3,832 1,008

PARENT ONLY BALANCE SHEETS, S52

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Parent Company Balance Sheets	BALANCE SHEETS December 31, (dollars in thousands) 2017 2016 ASSETS Cash and due from bank $ 2,134 $ 1,038 Available for sale securities at fair value (amortized cost of $341 and $205, respectively) 364 228 Accounts receivable 27 26 Due from bank subsidiary 759 265 Investment in bank subsidiary 193,654 115,303 Investment in trust 202 109 Investment in tax credit entity 169 169 Trademark intangible 100 100 Deferred tax asset — 245 Other assets 24 61 Total assets $ 197,433 $ 117,544 LIABILITIES Subordinated debt, net of unamortized issuance costs $ 18,168 $ — Junior subordinated debt 5,792 3,609 Other borrowings — 1,000 Accounts payable 95 87 Accrued interest payable 290 5 Dividend payable 312 86 Deferred tax liability 47 — Total liabilities 24,704 4,787 STOCKHOLDERS’ EQUITY Common stock 9,515 7,102 Surplus 131,582 81,499 Retained earnings 33,203 26,227 Accumulated other comprehensive loss (1,571 ) (2,071 ) Total stockholders’ equity 172,729 112,757 Total liabilities and stockholders’ equity $ 197,433 $ 117,544
Parent Company Statements of Operations	STATEMENTS OF OPERATIONS For the year ended For the year ended December 31, (dollars in thousands) 2017 2016 Revenue Dividends received from bank subsidiary $ 50,200 $ 2,100 Dividends on corporate stock 6 11 Gain on sale of investment securities, net 52 61 Interest income from investment in trust 4 3 Total revenue 50,262 2,175 Expense Interest on borrowings 1,017 91 Management fees to bank subsidiary 310 299 Acquisition expense 452 — Other expense 449 452 Total expense 2,228 842 Income before income taxes and equity in undistributed (loss) income of bank subsidiary 48,034 1,333 Equity in undistributed (loss) income of bank subsidiary (40,606 ) 6,287 Income tax benefit 774 260 Net income $ 8,202 $ 7,880
Parent Company Statements of Cash Flows	STATEMENTS OF CASH FLOWS For the year ended December 31, (dollars in thousands) 2017 2016 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 8,202 $ 7,880 Adjustments to reconcile net loss to net cash provided by operating activities: Equity in undistributed loss (earnings) of bank subsidiary 40,606 (6,287 ) Gain on sale of available for sale securities (52 ) (61 ) Impairment of investment in tax credit entity — 11 Amortization of debt costs and purchase accounting adjustments 40 — Net change in: Due from bank subsidiary (494 ) 244 Other assets 36 (28 ) Deferred tax asset (22 ) (19 ) Accrued other liabilities 889 448 Net cash provided by operating activities 49,205 2,188 CASH FLOWS FROM INVESTING ACTIVITIES Capital contributed to bank subsidiary (48,400 ) (1,000 ) Purchases of investment securities available for sale (492 ) (389 ) Proceeds from the sale of investment securities available for sale 409 924 Cash paid for acquisitions, net of cash acquired (49,213 ) — Net cash used in investing activities (97,696 ) (465 ) CASH FLOWS FROM FINANCING ACTIVITIES Proceeds from borrowings — 1,000 Repayment of borrowings (1,000 ) — Cash dividends paid on common stock (722 ) (278 ) Proceeds from issuance of common stock in a public offering, net of issuance costs 32,509 — Payment to repurchase common stock (505 ) (3,473 ) Proceeds from stock options and warrants exercised 1,172 165 Proceeds from subordinated debt, net of costs 18,133 — Net cash provided by (used in) financing activities 49,587 (2,586 ) Net decrease in cash 1,096 (863 ) Cash and cash equivalents, beginning of period 1,038 1,901 Cash and cash equivalents, end of period $ 2,134 $ 1,038 SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: Cash payments for: Interest on borrowings $ 732 $ 89

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The following is a summary of the information used in the computation of basic and diluted earnings per common share for the years ended December 31, 2017 , 2016 and 2015 (in thousands, except share data). December 31, 2017 2016 2015 Earnings per common share - basic Net income allocated to common shareholders $ 8,092 $ 7,880 $ 7,073 Weighted-average basic shares outstanding 8,399,584 7,107,187 7,214,045 Basic earnings per common share $ 0.96 $ 1.11 $ 0.98 Earnings per common share - diluted Net income allocated to common shareholders $ 8,092 $ 7,880 $ 7,073 Weighted-average basic shares outstanding 8,399,584 7,107,187 7,214,045 Dilutive effect of securities 57,344 42,647 43,963 Total weighted average diluted shares outstanding 8,456,928 7,149,834 7,258,008 Diluted earnings per common share $ 0.96 $ 1.10 $ 0.97

QUARTERLY RESULTS OF OPERATIO54

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Results of Operation	(dollars in thousands, except per share data) First Quarter Second Quarter Third Quarter Fourth Quarter Year ended December 31, 2017 Total interest income $ 11,093 $ 11,844 $ 14,442 $ 15,967 Total interest expense 2,233 2,542 2,904 3,150 Net interest income 8,860 9,302 11,538 12,817 Provision for loan losses 350 375 420 395 Net interest income after provision for loan losses 8,510 8,927 11,118 12,422 Gain on sale of investment securities 106 109 27 50 Other noninterest income 779 692 1,140 912 Noninterest expense 6,684 6,928 9,122 9,608 Income before income taxes 2,711 2,800 3,163 3,776 Income tax expense 847 877 1,032 1,492 Net income $ 1,864 $ 1,923 $ 2,131 $ 2,284 Earnings per common share - basic $ 0.26 $ 0.22 $ 0.24 $ 0.25 Earnings per common share - diluted $ 0.26 $ 0.22 $ 0.24 $ 0.25 (dollars in thousands, except per share data) First Quarter Second Quarter Third Quarter Fourth Quarter Year ended December 31, 2016 Total interest income $ 10,378 $ 10,719 $ 10,993 $ 11,062 Total interest expense 1,831 2,061 2,240 2,281 Net interest income 8,547 8,658 8,753 8,781 Provision for loan losses 454 800 450 375 Net interest income after provision for loan losses 8,093 7,858 8,303 8,406 Gain on sale of investment securities 80 144 204 15 Other noninterest income 1,207 2,112 825 881 Noninterest expense 6,384 7,104 6,548 6,603 Income before income taxes 2,996 3,010 2,784 2,699 Income tax expense 1,006 1,005 747 851 Net income $ 1,990 $ 2,005 $ 2,037 $ 1,848 Earnings per common share - basic $ 0.28 $ 0.28 $ 0.29 $ 0.26 Earnings per common share - diluted $ 0.28 $ 0.28 $ 0.29 $ 0.26

SUMMARY OF SIGNIFICANT ACCOUN55

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail)		3 Months Ended	12 Months Ended
		Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)Segments	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of reportable operating segments | Segments			1
Impairment charges		$ 0	$ 0
Excess tax benefit			100,000
Other comprehensive loss, net	[1]		$ (300,000)
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of property, plant and equipment			1 year
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of property, plant and equipment			39 years
Servicing Contracts
Summary Of Significant Accounting Policies [Line Items]
Income earned from servicing activities			$ 1,000,000	$ 1,600,000	$ 1,600,000
Core Deposits | Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of core deposit intangibles			10 years
Core Deposits | Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of core deposit intangibles			15 years
ASU 2018-02
Summary Of Significant Accounting Policies [Line Items]
Other comprehensive loss, net			$ 300,000
[1]	(2) The Tax Cuts and Jobs Act, enacted on December 22, 2017, required the revaluation of the Company’s deferred tax assets and liabilities as of December 31, 2017 as a result of the lower corporate tax rates to be realized beginning January 1, 2018. The $0.3 million adjustment to retained earnings represents the reclassification of the tax effects, or “stranded OCI” remaining in accumulated other comprehensive income after the revaluation of the Company’s deferred tax assets and liabilities.

BUSINESS COMBINATIONS - Additio

BUSINESS COMBINATIONS - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2017	Jul. 01, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Tax-affected amounts of acquisition expenses			$ 2,200
Interest income of acquiree since acquisition date			4,400
Noninterest income of acquiree since acquisition date			600
Net income of acquiree since acquisition date			1,100
Citizens Bancshares, Inc.
Business Acquisition [Line Items]
Cash consideration		$ 45,800
Purchase price per share (in dollars per share)		$ 419.20
Assets		$ 250,659
Net loans		129,181
Deposits		212,228
Goodwill		9,021	9,000
Core deposit intangible		$ 1,462	1,500
Acquisition expense			1,868	$ 0	$ 0
BOJ Bancshares, Inc.
Business Acquisition [Line Items]
Cash consideration	$ 3,950
Assets	152,450
Net loans	102,810
Deposits	125,789
Goodwill	5,381		5,400
Core deposit intangible	$ 1,018		$ 1,000
Merger consideration, aggregate shares of common stock (in shares)	799,559
Total consideration transferred	$ 22,700

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule Of Recognized Identified Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Dec. 01, 2017	Jul. 01, 2017	Dec. 31, 2017
Citizens Bancshares, Inc.
Purchase price:
Cash paid		$ 45,800
Fair value of assets acquired:
Cash and cash equivalents		44,565
Investment securities		69,912
Loans		129,181
Bank premises and equipment		3,337
Core deposit intangible asset		1,462	$ 1,500
Other assets		2,202
Total assets acquired		250,659
Fair value of liabilities acquired:
Deposits		212,228
Other liabilities		1,652
Total liabilities assumed		213,880
Fair value of net assets acquired		36,779
Goodwill		$ 9,021	9,000
BOJ Bancshares, Inc.
Purchase price:
Cash paid	$ 3,950
Common stock	18,749
Fair value of assets acquired:
Cash and cash equivalents	26,438
Investment securities	16,194
Loans	102,810
Bank premises and equipment	3,753
Core deposit intangible asset	1,018		1,000
Other assets	2,237
Total assets acquired	152,450
Fair value of liabilities acquired:
Deposits	125,789
FHLB advances	5,956
Trust preferred	2,178
Other liabilities	1,209
Total liabilities assumed	135,132
Fair value of net assets acquired	17,318
Goodwill	$ 5,381		$ 5,400

BUSINESS COMBINATIONS - Separat

BUSINESS COMBINATIONS - Separately Recognized Transactions (Detail) - USD ($) $ in Thousands	Dec. 01, 2017	Jul. 01, 2017
Citizens Bancshares, Inc.
Purchase Credit Impaired
Contractually required principal		$ 5,123
Non-accretable difference		(700)
Cash flows expected to be collected		4,423
Accretable yield		0
Fair value of acquired loans		4,423
Non-Credit Impaired
Contractually required principal		127,479
Cash flows expected to be collected		126,737
Accretable yield		(1,979)
Fair value of acquired loans		$ 124,758
BOJ Bancshares, Inc.
Purchase Credit Impaired
Contractually required principal	$ 4,557
Non-accretable difference	(162)
Cash flows expected to be collected	4,395
Accretable yield	0
Fair value of acquired loans	4,395
Non-Credit Impaired
Contractually required principal	106,324
Cash flows expected to be collected	99,745
Accretable yield	(1,330)
Fair value of acquired loans	$ 98,415

BUSINESS COMBINATIONS - Pro For

BUSINESS COMBINATIONS - Pro Forma Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Interest income	$ 64,222	$ 58,996
Noninterest income	5,248	7,392
Net income	$ 10,641	$ 11,979

INVESTMENT SECURITIES - Schedul

INVESTMENT SECURITIES - Schedule of Amortized Cost and Approximate Fair Value of Investment Securities Classified as Available for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 220,077	$ 166,258
Gross Unrealized Gains	305	376
Gross Unrealized Losses	(2,818)	(3,583)
Fair Value	217,564	163,051
Obligations of U.S. government agencies and corporations
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	52,889	29,809
Gross Unrealized Gains	24	68
Gross Unrealized Losses	(697)	(387)
Fair Value	52,216	29,490
Obligations of state and political subdivisions
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	35,572	29,631
Gross Unrealized Gains	87	15
Gross Unrealized Losses	(422)	(1,791)
Fair Value	35,237	27,855
Corporate bonds
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	16,428	15,292
Gross Unrealized Gains	112	54
Gross Unrealized Losses	(330)	(378)
Fair Value	16,210	14,968
Residential mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	110,690	88,295
Gross Unrealized Gains	58	193
Gross Unrealized Losses	(1,270)	(900)
Fair Value	109,478	87,588
Commercial mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	3,651	2,520
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(70)	(76)
Fair Value	3,581	2,444
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	847	711
Gross Unrealized Gains	24	46
Gross Unrealized Losses	(29)	(51)
Fair Value	$ 842	$ 706

INVESTMENT SECURITIES - Sched61

INVESTMENT SECURITIES - Schedules of Proceeds from Sale of Investment Securities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Proceeds from sale	$ 106,448	$ 15,515	$ 27,187
Gross gains	342	443	494
Gross losses	$ (50)	$ 0	$ (5)

INVESTMENT SECURITIES - Sched62

INVESTMENT SECURITIES - Schedule of Amortized Cost and Approximate Fair Value of Investment Securities Classified as Held to Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 17,997	$ 20,091
Gross Unrealized Gains	13	10
Gross Unrealized Losses	(63)	(489)
Fair Value	17,947	19,612
Obligations of state and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	11,861	12,976
Gross Unrealized Gains	9	2
Gross Unrealized Losses	(15)	(429)
Fair Value	11,855	12,549
Residential mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	6,136	7,115
Gross Unrealized Gains	4	8
Gross Unrealized Losses	(48)	(60)
Fair Value	$ 6,092	$ 7,063

INVESTMENT SECURITIES - Sched63

INVESTMENT SECURITIES - Schedule of Unrealized Losses and Fair Value by Investment Category for Securities Available for Sale (Detail) $ in Thousands	Dec. 31, 2017USD ($)Security	Dec. 31, 2016USD ($)Security
Schedule of Available-for-sale Securities [Line Items]
Count | Security	331	222
Less than 12 Months, Fair Value	$ 121,584	$ 115,234
Less than 12 Months, Unrealized Losses	(1,268)	(3,268)
12 Months or More, Fair Value	57,812	9,647
12 Months or More, Unrealized Losses	(1,550)	(315)
Total, Fair Value	179,396	124,881
Total, Unrealized Losses	$ (2,818)	$ (3,583)
Obligations of U.S. government agencies and corporations
Schedule of Available-for-sale Securities [Line Items]
Count | Security	88	45
Less than 12 Months, Fair Value	$ 34,281	$ 22,819
Less than 12 Months, Unrealized Losses	(444)	(382)
12 Months or More, Fair Value	11,119	448
12 Months or More, Unrealized Losses	(253)	(5)
Total, Fair Value	45,400	23,267
Total, Unrealized Losses	$ (697)	$ (387)
Obligations of state and political subdivisions
Schedule of Available-for-sale Securities [Line Items]
Count | Security	57	33
Less than 12 Months, Fair Value	$ 12,315	$ 25,764
Less than 12 Months, Unrealized Losses	(77)	(1,791)
12 Months or More, Fair Value	9,930	0
12 Months or More, Unrealized Losses	(345)	0
Total, Fair Value	22,245	25,764
Total, Unrealized Losses	$ (422)	$ (1,791)
Corporate bonds
Schedule of Available-for-sale Securities [Line Items]
Count | Security	20	27
Less than 12 Months, Fair Value	$ 1,116	$ 3,724
Less than 12 Months, Unrealized Losses	(6)	(132)
12 Months or More, Fair Value	6,273	6,929
12 Months or More, Unrealized Losses	(324)	(246)
Total, Fair Value	7,389	10,653
Total, Unrealized Losses	$ (330)	$ (378)
Residential mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Count | Security	159	110
Less than 12 Months, Fair Value	$ 71,893	$ 60,433
Less than 12 Months, Unrealized Losses	(729)	(883)
12 Months or More, Fair Value	28,410	1,778
12 Months or More, Unrealized Losses	(541)	(17)
Total, Fair Value	100,303	62,211
Total, Unrealized Losses	$ (1,270)	$ (900)
Commercial mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Count | Security	6	4
Less than 12 Months, Fair Value	$ 1,979	$ 2,444
Less than 12 Months, Unrealized Losses	(12)	(76)
12 Months or More, Fair Value	1,602	0
12 Months or More, Unrealized Losses	(58)	0
Total, Fair Value	3,581	2,444
Total, Unrealized Losses	$ (70)	$ (76)
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Count | Security	1	3
Less than 12 Months, Fair Value	$ 0	$ 50
Less than 12 Months, Unrealized Losses	0	(4)
12 Months or More, Fair Value	478	492
12 Months or More, Unrealized Losses	(29)	(47)
Total, Fair Value	478	542
Total, Unrealized Losses	$ (29)	$ (51)

INVESTMENT SECURITIES - Sched64

INVESTMENT SECURITIES - Schedule of Unrealized Losses and Fair Value by Investment Category for Securities Held to Maturity (Detail) $ in Thousands	Dec. 31, 2017USD ($)Security	Dec. 31, 2016USD ($)Security
Schedule of Held-to-maturity Securities [Line Items]
Count | Security	7	11
Less than 12 Months, Fair Value	$ 7,608	$ 14,274
Less than 12 Months, Unrealized Losses	(18)	(489)
12 Months or More, Fair Value	2,522	0
12 Months or More, Unrealized Losses	(45)	0
Total, Fair Value	10,130	14,274
Total, Unrealized Losses	$ (63)	$ (489)
Obligations of state and political subdivisions
Schedule of Held-to-maturity Securities [Line Items]
Count | Security	1	5
Less than 12 Months, Fair Value	$ 6,007	$ 9,597
Less than 12 Months, Unrealized Losses	(15)	(429)
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Total, Fair Value	6,007	9,597
Total, Unrealized Losses	$ (15)	$ (429)
Residential mortgage-backed securities
Schedule of Held-to-maturity Securities [Line Items]
Count | Security	6	6
Less than 12 Months, Fair Value	$ 1,601	$ 4,677
Less than 12 Months, Unrealized Losses	(3)	(60)
12 Months or More, Fair Value	2,522	0
12 Months or More, Unrealized Losses	(45)	0
Total, Fair Value	4,123	4,677
Total, Unrealized Losses	$ (48)	$ (60)

INVESTMENT SECURITIES - Sched65

INVESTMENT SECURITIES - Schedule of Amortized Cost and Approximate Fair Value of Investment Debt Securities by Contractual Maturity (Including Mortgage-backed Securities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Amortized Cost of Securities Available-For-Sale, Due within one year	$ 1,319	$ 1,753
Amortized Cost of Securities Available-For-Sale, Due after one year through five years	15,379	10,509
Amortized Cost of Securities Available-For-Sale, Due after five years through ten years	28,242	27,173
Amortized Cost of Securities Available-For-Sale, Due after ten years	174,290	126,112
Amortized Cost of Total debt securities	219,230	165,547
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair Value of Securities Available-For-Sale, Due within one year	1,319	1,750
Fair Value of Securities Available-For-Sale, Due after one year through five years	15,331	10,476
Fair Value of Securities Available-For-Sale, Due after five years through ten years	27,833	26,771
Fair Value of Securities Available-For-Sale, Due after ten years	172,239	123,348
Fair Value of Total Debt Securities Available-For-Sale	216,722	162,345
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Amortized Cost of Securities Held-To-Maturity, Due within one year	720	685
Amortized Cost of Securities Held-To-Maturity, Due after one year through five years	3,245	3,095
Amortized Cost of Securities Held-To-Maturity, Due after five years through ten years	1,875	2,745
Amortized Cost of Securities Held-To-Maturity, Due after ten years	12,157	13,566
Amortized Cost	17,997	20,091
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Fair Value [Abstract]
Fair Value of Securities Held-To-Maturity, Due within one year	721	686
Fair Value of Securities Held-To-Maturity, Due after one year through five years	3,249	3,089
Fair Value of Securities Held-To-Maturity, Due after five years through ten years	1,878	2,637
Fair Value of Securities Held-To-Maturity, Due after ten years	12,099	13,200
Fair Value of Total Debt Securities Held-To-Maturity	$ 17,947	$ 19,612

LOANS - Schedule of Loan Portfo

LOANS - Schedule of Loan Portfolio Excluding Loans Held for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 1,258,779	$ 893,426	$ 745,441
Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,047,074	699,624
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	135,392	85,377	69,961
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	76,313	108,425	116,085
Construction and development | Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	157,667	90,737	81,863
1-4 Family | Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	276,922	177,205	156,300
Multifamily | Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	51,283	42,759	29,694
Farmland | Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	23,838	8,207	2,955
Commercial real estate | Mortgage loans on real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 537,364	$ 380,716	$ 288,583

LOANS - Schedule of Aging Analy

LOANS - Schedule of Aging Analysis of Loans (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 1,242,766	$ 888,686
Nonaccrual	1,707	1,531
Total Past Due & Nonaccrual	5,649	2,564
Acquired Impaired Loans	10,364	2,176
Total Loans	1,258,779	893,426	$ 745,441
30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	3,315	883
60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	493	149
90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	134	1
Mortgage loans on real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	1,035,348	696,893
Nonaccrual	579	80
Total Past Due & Nonaccrual	2,695	555
Acquired Impaired Loans	9,031	2,176
Total Loans	1,047,074	699,624
Mortgage loans on real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	1,728	475
Mortgage loans on real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	274	0
Mortgage loans on real estate | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	114	0
Mortgage loans on real estate | Construction and development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	157,123	89,996
Nonaccrual	34	33
Total Past Due & Nonaccrual	259	81
Acquired Impaired Loans	285	660
Total Loans	157,667	90,737	81,863
Mortgage loans on real estate | Construction and development | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	225	48
Mortgage loans on real estate | Construction and development | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Construction and development | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | 1-4 Family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	273,321	176,237
Nonaccrual	478	47
Total Past Due & Nonaccrual	2,115	474
Acquired Impaired Loans	1,486	494
Total Loans	276,922	177,205	156,300
Mortgage loans on real estate | 1-4 Family | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	1,396	427
Mortgage loans on real estate | 1-4 Family | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	185	0
Mortgage loans on real estate | 1-4 Family | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	56	0
Mortgage loans on real estate | Multifamily
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	50,271	41,737
Nonaccrual	0	0
Total Past Due & Nonaccrual	0	0
Acquired Impaired Loans	1,012	1,022
Total Loans	51,283	42,759	29,694
Mortgage loans on real estate | Multifamily | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Multifamily | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Multifamily | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Farmland
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	19,619	8,207
Nonaccrual	0	0
Total Past Due & Nonaccrual	58	0
Acquired Impaired Loans	4,161	0
Total Loans	23,838	8,207	2,955
Mortgage loans on real estate | Farmland | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Farmland | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Mortgage loans on real estate | Farmland | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	58	0
Mortgage loans on real estate | Commercial real estate
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	535,014	380,716
Nonaccrual	67	0
Total Past Due & Nonaccrual	263	0
Acquired Impaired Loans	2,087	0
Total Loans	537,364	380,716	288,583
Mortgage loans on real estate | Commercial real estate | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	107	0
Mortgage loans on real estate | Commercial real estate | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	89	0
Mortgage loans on real estate | Commercial real estate | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Commercial and industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	133,009	84,904
Nonaccrual	10	443
Total Past Due & Nonaccrual	1,054	473
Acquired Impaired Loans	1,329	0
Total Loans	135,392	85,377	69,961
Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	977	30
Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	67	0
Commercial and industrial | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	0	0
Consumer
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	74,409	106,889
Nonaccrual	1,118	1,008
Total Past Due & Nonaccrual	1,900	1,536
Acquired Impaired Loans	4	0
Total Loans	76,313	108,425	$ 116,085
Consumer | 30-59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	610	378
Consumer | 60-89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	152	149
Consumer | 90 Days or More Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Accruing	$ 20	$ 1

LOANS - Additional Information

LOANS - Additional Information (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unamortized premiums and discounts	$ 2,600,000	$ 1,200,000
Total loans	1,258,779,000	893,426,000	$ 745,441,000
Non-accrual	1,707,000	1,531,000
Balances of loans sold to and serviced for others	204,200,000	274,900,000
Unpaid principal balances of loans sold to and serviced for others	237,300,000	319,600,000
Loan outstanding to related parties	31,153,000	19,957,000	$ 17,992,000
Doubtful or Loss [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
30-59 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due and accruing	3,315,000	883,000
60-89 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due and accruing	493,000	149,000
90 Days or More Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Past due and accruing	134,000	$ 1,000
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 217,500,000

LOANS - Summary of the Company'

LOANS - Summary of the Company's Loan Portfolio by Credit Quality Indicator (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 1,258,779	$ 893,426	$ 745,441
Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,249,968	889,142
Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,105	580
Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	5,706	3,704
Mortgage loans on real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,047,074	699,624
Mortgage loans on real estate | Construction and development
Financing Receivable, Recorded Investment [Line Items]
Total loans	157,667	90,737	81,863
Mortgage loans on real estate | 1-4 Family
Financing Receivable, Recorded Investment [Line Items]
Total loans	276,922	177,205	156,300
Mortgage loans on real estate | Multifamily
Financing Receivable, Recorded Investment [Line Items]
Total loans	51,283	42,759	29,694
Mortgage loans on real estate | Farmland
Financing Receivable, Recorded Investment [Line Items]
Total loans	23,838	8,207	2,955
Mortgage loans on real estate | Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	537,364	380,716	288,583
Mortgage loans on real estate | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,040,512	699,011
Mortgage loans on real estate | Pass | Construction and development
Financing Receivable, Recorded Investment [Line Items]
Total loans	157,385	90,238
Mortgage loans on real estate | Pass | 1-4 Family
Financing Receivable, Recorded Investment [Line Items]
Total loans	275,492	177,091
Mortgage loans on real estate | Pass | Multifamily
Financing Receivable, Recorded Investment [Line Items]
Total loans	51,283	42,759
Mortgage loans on real estate | Pass | Farmland
Financing Receivable, Recorded Investment [Line Items]
Total loans	19,611	8,207
Mortgage loans on real estate | Pass | Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	536,741	380,716
Mortgage loans on real estate | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,847	20
Mortgage loans on real estate | Special Mention | Construction and development
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Mortgage loans on real estate | Special Mention | 1-4 Family
Financing Receivable, Recorded Investment [Line Items]
Total loans	74	20
Mortgage loans on real estate | Special Mention | Multifamily
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Mortgage loans on real estate | Special Mention | Farmland
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,773	0
Mortgage loans on real estate | Special Mention | Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Mortgage loans on real estate | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	3,715	593
Mortgage loans on real estate | Substandard | Construction and development
Financing Receivable, Recorded Investment [Line Items]
Total loans	282	499
Mortgage loans on real estate | Substandard | 1-4 Family
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,356	94
Mortgage loans on real estate | Substandard | Multifamily
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Mortgage loans on real estate | Substandard | Farmland
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,454	0
Mortgage loans on real estate | Substandard | Commercial real estate
Financing Receivable, Recorded Investment [Line Items]
Total loans	623	0
Commercial and industrial
Financing Receivable, Recorded Investment [Line Items]
Total loans	135,392	85,377	69,961
Commercial and industrial | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	134,522	83,215
Commercial and industrial | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	59
Commercial and industrial | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	870	2,103
Consumer
Financing Receivable, Recorded Investment [Line Items]
Total loans	76,313	108,425	$ 116,085
Consumer | Pass
Financing Receivable, Recorded Investment [Line Items]
Total loans	74,934	106,916
Consumer | Special Mention
Financing Receivable, Recorded Investment [Line Items]
Total loans	258	501
Consumer | Substandard
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 1,121	$ 1,008

LOANS - Schedule of Aggregate A

LOANS - Schedule of Aggregate Amount of Loans to Related Parties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance, beginning of period	$ 19,957	$ 17,992
New loans	24,428	5,058
Repayments	(13,232)	(3,093)
Balance, end of period	$ 31,153	$ 19,957

LOANS - Summary of Accretable Y

LOANS - Summary of Accretable Yield on Acquired Impaired Loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Beginning balance	$ 275	$ 395
Transfers from non-accretable difference to accretable yield	28	1
Accretion to interest income	(303)	(121)
Ending Balance	$ 0	$ 275

ALLOWANCE FOR LOAN LOSSES - Sum

ALLOWANCE FOR LOAN LOSSES - Summary of Allowance for Loan Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Balance, beginning of period	$ 7,051	$ 6,128	$ 4,630
Provision for loan losses	1,540	2,079	1,865
Loans charged-off	(765)	(1,228)	(630)
Recoveries	65	72	263
Balance, end of period	$ 7,891	$ 7,051	$ 6,128

ALLOWANCE FOR LOAN LOSSES - All

ALLOWANCE FOR LOAN LOSSES - Allowance for Loan Loss by Collateral Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for loan losses:
Balance, beginning of period	$ 7,051	$ 6,128	$ 4,630
Charge-offs	(765)	(1,228)	(630)
Recoveries	65	72	263
Provision	1,540	2,079	1,865
Balance, end of period	7,891	7,051	6,128
Ending allowance balance for loans individually evaluated for impairment	304	423	220
Ending allowance balance for loans collectively evaluated for impairment	7,587	6,628	5,908
Loans receivable:
Balance of loans individually evaluated for impairment	3,044	4,377	4,045
Balance of loans acquired with deteriorated credit quality	10,364	2,176	2,690
Balance of loans collectively evaluated for impairment	1,245,371	889,049	741,396
Total Loans	1,258,779	893,426	745,441
Mortgage loans on real estate
Loans receivable:
Total Loans	1,047,074	699,624
Mortgage loans on real estate | Construction and development
Allowance for loan losses:
Balance, beginning of period	579	644	526
Charge-offs	0	(27)	(17)
Recoveries	34	14	25
Provision	332	(52)	110
Balance, end of period	945	579	644
Ending allowance balance for loans individually evaluated for impairment	0	0	0
Ending allowance balance for loans collectively evaluated for impairment	945	579	644
Loans receivable:
Balance of loans individually evaluated for impairment	182	645	1,242
Balance of loans acquired with deteriorated credit quality	285	660	737
Balance of loans collectively evaluated for impairment	157,200	90,092	80,621
Total Loans	157,667	90,737	81,863
Mortgage loans on real estate | Farmland
Allowance for loan losses:
Balance, beginning of period	60	22	18
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	0	38	4
Balance, end of period	60	60	22
Ending allowance balance for loans individually evaluated for impairment	0	0	0
Ending allowance balance for loans collectively evaluated for impairment	60	60	22
Loans receivable:
Balance of loans individually evaluated for impairment	0	0	0
Balance of loans acquired with deteriorated credit quality	4,161	0	0
Balance of loans collectively evaluated for impairment	19,677	8,207	2,955
Total Loans	23,838	8,207	2,955
Mortgage loans on real estate | 1-4 Family
Allowance for loan losses:
Balance, beginning of period	1,377	1,213	909
Charge-offs	0	(57)	(78)
Recoveries	7	13	12
Provision	(97)	208	370
Balance, end of period	1,287	1,377	1,213
Ending allowance balance for loans individually evaluated for impairment	0	0	0
Ending allowance balance for loans collectively evaluated for impairment	1,287	1,377	1,213
Loans receivable:
Balance of loans individually evaluated for impairment	1,136	1,673	1,419
Balance of loans acquired with deteriorated credit quality	1,486	494	852
Balance of loans collectively evaluated for impairment	274,300	175,532	154,881
Total Loans	276,922	177,205	156,300
Mortgage loans on real estate | Multifamily
Allowance for loan losses:
Balance, beginning of period	355	246	137
Charge-offs	0	0	0
Recoveries	0	0	0
Provision	(23)	109	109
Balance, end of period	332	355	246
Ending allowance balance for loans individually evaluated for impairment	0	0	0
Ending allowance balance for loans collectively evaluated for impairment	332	355	246
Loans receivable:
Balance of loans individually evaluated for impairment	0	0	0
Balance of loans acquired with deteriorated credit quality	1,012	1,022	1,062
Balance of loans collectively evaluated for impairment	50,271	42,759	29,694
Total Loans	51,283	42,759	29,694
Mortgage loans on real estate | Commercial real estate
Allowance for loan losses:
Balance, beginning of period	2,499	2,156	1,571
Charge-offs	0	(526)	0
Recoveries	0	1	1
Provision	1,100	868	584
Balance, end of period	3,599	2,499	2,156
Ending allowance balance for loans individually evaluated for impairment	0	0	0
Ending allowance balance for loans collectively evaluated for impairment	3,599	2,499	2,156
Loans receivable:
Balance of loans individually evaluated for impairment	640	608	630
Balance of loans acquired with deteriorated credit quality	2,087	0	0
Balance of loans collectively evaluated for impairment	534,637	380,108	287,953
Total Loans	537,364	380,716	288,583
Commercial and industrial
Allowance for loan losses:
Balance, beginning of period	759	513	390
Charge-offs	(270)	0	(58)
Recoveries	0	20	197
Provision	204	226	(16)
Balance, end of period	693	759	513
Ending allowance balance for loans individually evaluated for impairment	0	136	0
Ending allowance balance for loans collectively evaluated for impairment	693	623	513
Loans receivable:
Balance of loans individually evaluated for impairment	0	443	0
Balance of loans acquired with deteriorated credit quality	1,329	0	0
Balance of loans collectively evaluated for impairment	134,063	84,934	69,961
Total Loans	135,392	85,377	69,961
Consumer
Allowance for loan losses:
Balance, beginning of period	1,422	1,334	1,079
Charge-offs	(495)	(618)	(477)
Recoveries	24	24	28
Provision	24	682	704
Balance, end of period	975	1,422	1,334
Ending allowance balance for loans individually evaluated for impairment	304	287	220
Ending allowance balance for loans collectively evaluated for impairment	671	1,135	1,114
Loans receivable:
Balance of loans individually evaluated for impairment	1,086	1,008	754
Balance of loans acquired with deteriorated credit quality	4	0	39
Balance of loans collectively evaluated for impairment	75,223	107,417	115,331
Total Loans	76,313	108,425	116,085
Receivables Acquired with Deteriorated Credit Quality
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Mortgage loans on real estate | Construction and development
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Mortgage loans on real estate | Farmland
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Mortgage loans on real estate | 1-4 Family
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Mortgage loans on real estate | Multifamily
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Mortgage loans on real estate | Commercial real estate
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Commercial and industrial
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	0	0	0
Receivables Acquired with Deteriorated Credit Quality | Consumer
Allowance for loan losses:
Ending allowance balance for loans acquired with deteriorated credit quality	$ 0	$ 0	$ 0

ALLOWANCE FOR LOAN LOSSES - S74

ALLOWANCE FOR LOAN LOSSES - Summary of Recorded Investment and Unpaid Principal Balance for Impaired Loans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	$ 2,126	$ 3,094	$ 3,450
With no related allowance recorded, Unpaid Principal Balance	2,242	3,167	3,445
Related Allowance	304	423	220
With no related allowance recorded, Average Recorded Investment	2,804	6,584	4,047
With no related allowance recorded, Interest Income Recognized	136	174	189
With related allowance recorded, Recorded Investment	918	1,283	595
With related allowance recorded, Unpaid Principal Balance	956	1,303	595
With related allowance recorded, Average Recorded Investment	738	650	210
With related allowance recorded, Interest Income Recognized	1	6	15
Total loans, Recorded Investment	3,044	4,377	4,045
Total loans, Unpaid Principal Balance	3,198	4,470	4,040
Total loans, Average Recorded Investment	3,542	7,234	4,257
Total loans, Interest Income Recognized	137	180	204
Mortgage loans on real estate
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	1,958	2,926	3,291
With no related allowance recorded, Unpaid Principal Balance	2,025	2,985	3,286
Related Allowance	0	0	0
With no related allowance recorded, Average Recorded Investment	2,302	4,676	3,715
With no related allowance recorded, Interest Income Recognized	135	163	118
Total loans, Recorded Investment	1,958	2,926	3,291
Total loans, Unpaid Principal Balance	2,025	2,985	3,286
Total loans, Average Recorded Investment	2,302	4,676	3,715
Total loans, Interest Income Recognized	135	163	118
Mortgage loans on real estate | Construction and development
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	182	645	1,242
With no related allowance recorded, Unpaid Principal Balance	202	661	1,241
Related Allowance	0	0	0
With no related allowance recorded, Average Recorded Investment	338	1,024	1,349
With no related allowance recorded, Interest Income Recognized	13	90	17
Total loans, Recorded Investment	182	645	1,242
Total loans, Unpaid Principal Balance	202	661	1,241
Total loans, Average Recorded Investment	338	1,024	1,349
Total loans, Interest Income Recognized	13	90	17
Mortgage loans on real estate | 1-4 Family
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	1,136	1,673	1,419
With no related allowance recorded, Unpaid Principal Balance	1,169	1,701	1,416
Related Allowance	0	0	0
With no related allowance recorded, Average Recorded Investment	1,344	1,910	1,522
With no related allowance recorded, Interest Income Recognized	76	66	52
Total loans, Recorded Investment	1,136	1,673	1,419
Total loans, Unpaid Principal Balance	1,169	1,701	1,416
Total loans, Average Recorded Investment	1,344	1,910	1,522
Total loans, Interest Income Recognized	76	66	52
Mortgage loans on real estate | Commercial real estate
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	640	608	630
With no related allowance recorded, Unpaid Principal Balance	654	623	629
Related Allowance	0	0	0
With no related allowance recorded, Average Recorded Investment	620	1,742	844
With no related allowance recorded, Interest Income Recognized	46	7	49
Total loans, Recorded Investment	640	608	630
Total loans, Unpaid Principal Balance	654	623	629
Total loans, Average Recorded Investment	620	1,742	844
Total loans, Interest Income Recognized	46	7	49
Commercial and industrial
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	0	15	0
With no related allowance recorded, Unpaid Principal Balance	0	16	0
Related Allowance	0	136	0
With no related allowance recorded, Average Recorded Investment	122	1,509	66
With no related allowance recorded, Interest Income Recognized	0	0	45
With related allowance recorded, Recorded Investment		428
With related allowance recorded, Unpaid Principal Balance		430
With related allowance recorded, Average Recorded Investment		144
With related allowance recorded, Interest Income Recognized		0
Total loans, Recorded Investment	0	443	0
Total loans, Unpaid Principal Balance	0	446	0
Total loans, Average Recorded Investment	122	1,653	66
Total loans, Interest Income Recognized	0	0	45
Consumer
Financing Receivable Impaired [Line Items]
With no related allowance recorded, Recorded Investment	168	153	159
With no related allowance recorded, Unpaid Principal Balance	217	166	159
Related Allowance	304	287	220
With no related allowance recorded, Average Recorded Investment	380	399	266
With no related allowance recorded, Interest Income Recognized	1	11	26
With related allowance recorded, Recorded Investment	918	855	595
With related allowance recorded, Unpaid Principal Balance	956	873	595
With related allowance recorded, Average Recorded Investment	738	506	210
With related allowance recorded, Interest Income Recognized	1	6	15
Total loans, Recorded Investment	1,086	1,008	754
Total loans, Unpaid Principal Balance	1,173	1,039	754
Total loans, Average Recorded Investment	1,118	905	476
Total loans, Interest Income Recognized	$ 2	$ 17	$ 41

ALLOWANCE FOR LOAN LOSSES - Add

ALLOWANCE FOR LOAN LOSSES - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017USD ($)SecurityLoan	Dec. 31, 2016USD ($)SecurityLoan
Financing Receivable Modifications [Line Items]
Number of Loans under troubled debt restructurings | SecurityLoan	18	18
Recorded investment or loans under troubled debt restructurings	$ 1,621,000	$ 2,399,000
Loans modified under troubled debt restructurings during previous twelve month period that subsequently defaulted	$ 0	0
Nonaccrual
Financing Receivable Modifications [Line Items]
Number of Loans under troubled debt restructurings | SecurityLoan	1
Recorded investment or loans under troubled debt restructurings	$ 0	$ 0

ALLOWANCE FOR LOAN LOSSES - S76

ALLOWANCE FOR LOAN LOSSES - Summary of TDR Pre- and Post-modification Outstanding Recorded Investments by Loan Categories (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)ContractSecurityLoan	Dec. 31, 2016USD ($)ContractSecurityLoan
Financing Receivable Modifications [Line Items]
Number of Contracts | SecurityLoan	18	18
Pre- Modification Outstanding Recorded Investment	$ 5	$ 436
Post- Modification Outstanding Recorded Investment	$ 5	$ 436
Mortgage loans on real estate | 1-4 Family
Financing Receivable Modifications [Line Items]
Number of Contracts | Contract	0	9
Pre- Modification Outstanding Recorded Investment	$ 0	$ 436
Post- Modification Outstanding Recorded Investment	$ 0	$ 436
Consumer
Financing Receivable Modifications [Line Items]
Number of Contracts | Contract	1	0
Pre- Modification Outstanding Recorded Investment	$ 5	$ 0
Post- Modification Outstanding Recorded Investment	$ 5	$ 0

ALLOWANCE FOR LOAN LOSSES - S77

ALLOWANCE FOR LOAN LOSSES - Summary of Accruing and Nonaccrual TDRs and Related Loan Losses by Portfolio Type (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable Modifications [Line Items]
TDRs loans	$ 1,621	$ 2,399
Related Allowance	0	0
Construction and development
Financing Receivable Modifications [Line Items]
TDRs loans	154	165
Related Allowance	0	0
1-4 Family
Financing Receivable Modifications [Line Items]
TDRs loans	889	1,626
Related Allowance	0	0
Commercial real estate
Financing Receivable Modifications [Line Items]
TDRs loans	573
Related Allowance	0
Consumer
Financing Receivable Modifications [Line Items]
TDRs loans	5
Accruing
Financing Receivable Modifications [Line Items]
TDRs loans	1,621	2,399
Accruing | Construction and development
Financing Receivable Modifications [Line Items]
TDRs loans	154	165
Accruing | 1-4 Family
Financing Receivable Modifications [Line Items]
TDRs loans	889	1,626
Accruing | Commercial real estate
Financing Receivable Modifications [Line Items]
TDRs loans	573
Accruing | Consumer
Financing Receivable Modifications [Line Items]
TDRs loans	5
Nonaccrual
Financing Receivable Modifications [Line Items]
TDRs loans	0	0
Nonaccrual | Construction and development
Financing Receivable Modifications [Line Items]
TDRs loans	0	0
Nonaccrual | 1-4 Family
Financing Receivable Modifications [Line Items]
TDRs loans	0	0
Nonaccrual | Commercial real estate
Financing Receivable Modifications [Line Items]
TDRs loans	0
Nonaccrual | Consumer
Financing Receivable Modifications [Line Items]
TDRs loans	$ 0
Commercial and industrial
Financing Receivable Modifications [Line Items]
TDRs loans		608
Related Allowance		0
Commercial and industrial | Accruing
Financing Receivable Modifications [Line Items]
TDRs loans		608
Commercial and industrial | Nonaccrual
Financing Receivable Modifications [Line Items]
TDRs loans		$ 0

ALLOWANCE FOR LOAN LOSSES - S78

ALLOWANCE FOR LOAN LOSSES - Summary of Average Recorded Investment and Interest Income Recognized for TDRs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	$ 3,542	$ 7,234	$ 4,257
Total loans, Interest Income Recognized	137	180	204
Consumer
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	1,118	905	476
Total loans, Interest Income Recognized	2	17	41
TDRs
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	2,008	2,402	1,834
Total loans, Interest Income Recognized	137	86	80
TDRs | Construction and development
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	159	171	181
Total loans, Interest Income Recognized	13	13	13
TDRs | 1-4 Family
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	1,255	1,614	1,240
Total loans, Interest Income Recognized	76	66	52
TDRs | Commercial real estate
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	592	617	371
Total loans, Interest Income Recognized	46	$ 7	9
TDRs | Consumer
Financing Receivable Modifications [Line Items]
Total loans, Average Recorded Investment	2		42
Total loans, Interest Income Recognized	$ 2		$ 6

OTHER REAL ESTATE OWNED - Sched

OTHER REAL ESTATE OWNED - Schedule of Activity in Other Real Estate Owned (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Real Estate Owned, Disclosure of Detailed Components [Abstract]
Balance, beginning of period	$ 4,065	$ 725
Transfers from loans	42	3,875
Acquired other real estate owned	477	0
Sales of other real estate owned	(564)	(528)
Write-downs	(183)	(7)
Balance, end of period	$ 3,837	$ 4,065

OTHER REAL ESTATE OWNED - Addit

OTHER REAL ESTATE OWNED - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Real Estate Properties [Line Items]
Other real estate owned related to acquisitions	$ 3,837	$ 4,065	$ 725
Acquired Loans
Real Estate Properties [Line Items]
Other real estate owned related to acquisitions	$ 200	$ 300

BANK PREMISES AND EQUIPMENT - S

BANK PREMISES AND EQUIPMENT - Summary of Bank Premises and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Less: Accumulated depreciation and amortization	$ (7,825)	$ (6,751)
Bank premises and equipment, net	37,540	31,722
Land
Property Plant And Equipment [Line Items]
Bank premises and equipment, gross	10,476	9,668
Buildings and improvements
Property Plant And Equipment [Line Items]
Bank premises and equipment, gross	25,750	18,641
Furniture and equipment
Property Plant And Equipment [Line Items]
Bank premises and equipment, gross	7,419	6,567
Software
Property Plant And Equipment [Line Items]
Bank premises and equipment, gross	812	684
Construction-in-progress
Property Plant And Equipment [Line Items]
Bank premises and equipment, gross	$ 908	$ 2,913

BANK PREMISES AND EQUIPMENT - A

BANK PREMISES AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 1,865	$ 1,493	$ 1,446
Noninterest Expense
Property Plant And Equipment [Line Items]
Depreciation and amortization	$ 1,900	$ 1,500	$ 1,400

GOODWILL AND OTHER INTANGIBLE83

GOODWILL AND OTHER INTANGIBLE ASSETS - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 01, 2017	Jul. 01, 2017
Intangible Assets [Line Items]
Goodwill and other intangible assets, net	$ 19,926,000	$ 19,926,000	$ 3,234,000
Trademark intangible, carrying value	100,000	100,000
Goodwill and trademark intangible asset impairment charges	0	0
Other Operating Expenses
Intangible Assets [Line Items]
Amortization expense		190,000	$ 41,000	$ 41,000
Citizens Bancshares, Inc.
Intangible Assets [Line Items]
Goodwill	9,000,000	9,000,000				$ 9,021,000
Core deposit intangible	1,500,000	1,500,000				$ 1,462,000
BOJ Bancshares, Inc.
Intangible Assets [Line Items]
Goodwill	5,400,000	5,400,000			$ 5,381,000
Core deposit intangible	$ 1,000,000	$ 1,000,000			$ 1,018,000
Core Deposits
Intangible Assets [Line Items]
Weighted average amortization period remaining		9 years 8 months 12 days
Core Deposits | Minimum
Intangible Assets [Line Items]
Estimated useful life of core deposit intangibles		10 years
Core Deposits | Maximum
Intangible Assets [Line Items]
Estimated useful life of core deposit intangibles		15 years

GOODWILL AND OTHER INTANGIBLE84

GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of Core Deposit Intangible Assets Activity (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Gross carrying amount	$ 3,097	$ 617
Accumulated amortization	(357)	(167)
Net carrying amount	$ 2,740	$ 450

GOODWILL AND OTHER INTANGIBLE85

GOODWILL AND OTHER INTANGIBLE ASSETS - Future Amortization of Core Intangibles (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 477
2,019	432
2,020	387
2,021	342
2,022	297
Thereafter	805
Net carrying amount	$ 2,740	$ 450

- Summary of Deposits (Detail)

- Summary of Deposits (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits, by Component, Alternative [Abstract]
Noninterest-bearing demand deposits	$ 216,599	$ 108,404
NOW accounts	208,683	171,556
Money market deposit accounts	146,140	123,079
Savings accounts	117,372	52,860
Time deposits	536,443	451,888
Total deposits	$ 1,225,237	$ 907,787

- Summary of Outstanding Time D

- Summary of Outstanding Time Deposit (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Banking and Thrift [Abstract]
$0 to $99,999	$ 252,636	$ 268,875
$100,000 to $249,999	203,966	134,920
$250,000 and above	79,841	48,093
Time deposits, Total	$ 536,443	$ 451,888

- Schedule of Contractual Matur

- Schedule of Contractual Maturities of Time Deposits 100000 or More Outstanding (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Time remaining until maturity:
Three months or less	$ 81,844	$ 59,739
Over three through six months	55,411	26,053
Over six through twelve months	63,183	20,987
Over one year through three years	80,160	67,253
Over three years	3,209	8,981
Maturities of certificates of deposits outstanding, Total	$ 283,807	$ 183,013

- Schedule of Maturities of Tim

- Schedule of Maturities of Time Deposits (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Maturities of Time Deposits [Abstract]
2,018	$ 351,996
2,019	147,465
2,020	20,860
2,021	10,948
2,022	5,174
Time deposits, Total	$ 536,443	$ 451,888

- Additional Information (Detai

- Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Banking and Thrift [Abstract]
Public fund deposits	$ 78.3	$ 29.8
Fair value U.S. government securities	67.5	28.1
Total deposits outstanding	$ 40.4	$ 29.4

SECURITIES SOLD UNDER AGREEME91

SECURITIES SOLD UNDER AGREEMENT TO REPURCHASE - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Repurchase Agreements [Abstract]
Securities sold under agreements for repurchase	$ 21,935	$ 39,087
Fair value of securities sold under agreements	$ 23,300	$ 49,300
Interest rate of securities sold under agreements	0.66%	0.20%
Weighted-average interest rate of securities sold under agreements	0.33%	0.20%

SUBORDINATED DEBT SECURITIES -

SUBORDINATED DEBT SECURITIES - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 24, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Subordinated debt	$ 18,168,000		$ 0
Subordinated Debt
Debt Instrument [Line Items]
Issuance of debt		$ 18,600,000
Interest rate		6.00%
Subordinated debt	$ 18,200,000
Debt issuance costs		$ 400,000
LIBOR | Subordinated Debt
Debt Instrument [Line Items]
Basis points	3.945%

OTHER BORROWED FUNDS - Summary

OTHER BORROWED FUNDS - Summary of Maturities and Weighted-Average Rate of FHLB Advances by Year of Maturity (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Federal Home Loan Bank, Advances, Fiscal Year Maturity [Abstract]
2,017	$ 0	$ 73,603
2,018	126,600	6,100
2,019	12,000	0
2,020	3,100	3,100
2,027	25,000	0
ASC 805 Fair Value Adjustment	(42)	0
Total fixed rate advances amount	$ 166,658	$ 82,803
Weighted Average Rate
2,017	0.00%	0.79%
2,018	1.42%	0.91%
2,019	1.46%	0.00%
2,020	1.52%	1.52%
2,027	1.06%	0.00%
ASC 805 Fair Value Adjustment	0.00%	0.00%
Weighted-average rate	1.37%	0.82%

OTHER BORROWED FUNDS - Addition

OTHER BORROWED FUNDS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jun. 27, 2016
Debt Instrument [Line Items]
Additional line of credit available with FHLB	$ 401,000,000
Outstanding balance on secured line of credit	0	$ 1,000,000
Junior subordinated debt	$ 5,792,000	$ 3,609,000
Revolving Line of Credit | The Independent Bankers Bank (TIB)
Debt Instrument [Line Items]
Revolving line of credit amount borrowed			$ 20,000,000
Revolving line of credit maturity date	Jun. 27, 2018
Unsecured Debt
Debt Instrument [Line Items]
Total lines of credit, available amount	$ 55,000,000
Total lines of credit, outstanding balances	0
Loan Portfolio
Debt Instrument [Line Items]
Collateral agreement with the FHLB	499,000,000
Investment Securities
Debt Instrument [Line Items]
Collateral agreement with the FHLB	$ 72,600,000

OTHER BORROWED FUNDS - Junior S

OTHER BORROWED FUNDS - Junior Subordinated Debt (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Carrying value of junior subordinated debt	$ 5,792	$ 3,609
First Community Louisiana Statutory Trust I
Debt Instrument [Line Items]
Carrying value of junior subordinated debt	3,609
BOJ Bancshares Statutory Trust I
Debt Instrument [Line Items]
Carrying value of junior subordinated debt	2,183
Junior Subordinate Debt
Debt Instrument [Line Items]
Face value of junior subordinated debt	6,702
Junior Subordinate Debt | First Community Louisiana Statutory Trust I
Debt Instrument [Line Items]
Face value of junior subordinated debt	$ 3,609
Interest rate	3.36%
Junior Subordinate Debt | First Community Louisiana Statutory Trust I | 3-month LIBOR
Debt Instrument [Line Items]
Variable Interest Rate	1.77%
Junior Subordinate Debt | BOJ Bancshares Statutory Trust I
Debt Instrument [Line Items]
Face value of junior subordinated debt	$ 3,093
Interest rate	3.49%
Junior Subordinate Debt | BOJ Bancshares Statutory Trust I | 3-month LIBOR
Debt Instrument [Line Items]
Variable Interest Rate	1.90%

DERIVATIVE FINANCIAL INSTRUME96

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Derivatives Fair Value [Line Items]
Maximum length of time hedged cash flow hedge period									2 years 7 months
Notional amount of derivative contract	$ 50,000,000								$ 50,000,000
Gain (loss) on derivative instrument									400,000	$ 400,000	$ (200,000)
Income tax expense (benefit)	1,492,000	$ 1,032,000	$ 877,000	$ 847,000	$ 851,000	$ 747,000	$ 1,005,000	$ 1,006,000	4,248,000	3,609,000	3,511,000
Fair value of derivative assets	516,000				8,000				516,000	8,000
Derivative instrument gain included in accumulated other comprehensive income to be reclassified to earnings									400,000
Interest Rate Swap
Derivatives Fair Value [Line Items]
Income tax expense (benefit)									100,000	200,000	$ (100,000)
Interest Rate Swap | Designated As Hedging Instrument | Cash Flow Hedging | Other Assets
Derivatives Fair Value [Line Items]
Fair value of derivative assets	$ 500,000				$ 8,000				$ 500,000	$ 8,000

STOCKHOLDERS' EQUITY - Addition

STOCKHOLDERS' EQUITY - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Dec. 01, 2017	Mar. 22, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)			5,000,000	5,000,000
Preferred stock, shares outstanding (in shares)			0
Common stock, shares authorized (in shares)			40,000,000	40,000,000
Common stock, shares outstanding (in shares)			9,514,926	7,101,851
Common stock issued in offering, net			$ 32,509	$ 0	$ 0
Total stockholders' equity			172,729	$ 112,757	$ 109,350	$ 103,384
Aggregate amount available for dividend payments without regulatory approval			$ 23,200
BOJ Bancshares, Inc.
Class of Stock [Line Items]
Merger consideration, aggregate shares of common stock (in shares)	799,559
Common Stock
Class of Stock [Line Items]
Shares issued (in shares)		1,600,000
Public offering price		$ 21.25
Common stock issued in offering, net		$ 32,500

STOCKHOLDERS' EQUITY - AOCI Act

STOCKHOLDERS' EQUITY - AOCI Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	$ 172,729	$ 112,757	$ 109,350	$ 103,384
Net Change	500	(1,408)	(784)
Unrealized gain (loss), available for sale, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	(71)	(401)	1,099	1,382
Net Change	330	(1,500)	(283)
Reclassification of realized gain, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	(1,914)	(1,683)	(1,396)	(1,078)
Net Change	(231)	(287)	(318)
Unrealized loss, transfer from available for sale to held to maturity, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	7	8	12	17
Net Change	(1)	(4)	(5)
Change in fair value of interest rate swap designated as a cash flow hedge, net
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	407	5	(378)	(200)
Net Change	402	383	(178)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total stockholders' equity	(1,571)	(2,071)	(663)	$ 121
Net Change	$ 500	$ (1,408)	$ (784)

STOCK-BASED COMPENSATION - Warr

STOCK-BASED COMPENSATION - Warrants (Narrative) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Oct. 01, 2011
The Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for grant (in shares)	600,000
SLBB
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock warrants issued (in shares)		130,875
Warrant exercisable price per share (in dollars per share)		$ 13.33
Stock Appreciation Rights (SARs) | The Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock appreciation rights granted (in shares)	0
Remaining shares available for grant (in shares)	597,783

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Warrants Activity (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Class Of Warrant Or Right
Balance, beginning of period (in shares)	124,275	130,875	130,875
Issued (in shares)	0	0	0
Forfeited (in shares)	0	0	0
Exercised (in shares)	(59,850)	(6,600)	0
Balance, end of period (in shares)	64,425	124,275	130,875

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock Options (Narrative) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options issued (in shares)	36,177	46,512	64,333
Intrinsic value of stock options outstanding	$ 2,900
Intrinsic value of exercisable stock options	1,100
Stock option expense	223	$ 183	$ 152
Unrecognized compensation cost related to stock options	$ 600
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for recognition	2 years 8 months 6 days
Key Personnel
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options issued (in shares)	36,177	46,512	64,333
Key Personnel | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	5 years
Key Personnel | Stock options | Tranche one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	20.00%
Key Personnel | Stock options | Tranche two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	20.00%
Key Personnel | Stock options | Tranche three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	20.00%
Key Personnel | Stock options | Tranche four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	20.00%
Key Personnel | Stock options | Tranche five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	20.00%

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shares
Beginning Balance (in shares)	319,364	278,352	238,811
Issued (in shares)	36,177	46,512	64,333
Forfeited (in shares)	(5,334)	0	(14,667)
Exercised (in shares)	(27,290)	(5,500)	(10,125)
Ending Balance (in shares)	322,917	319,364	278,352	238,811
Exercisable (in shares)	114,927
Weighted Average Price
Beginning balance (in dollars per share)	$ 14.36	$ 14.37	$ 13.94
Issued (in dollars per share)	20.25	14.28	15.74
Forfeited (in dollars per share)	14	0	14
Exercised (in dollars per share)	13.70	14	13.33
Ending balance (in dollars per share)	15.09	$ 14.36	$ 14.37	$ 13.94
Exercisable (in dollars per share)	$ 14.41
Weighted Average Remaining Contractual Term (Years)
Outstanding, term	7 years 2 months 8 days	7 years 8 months 1 day	8 years 5 months 1 day	8 years 11 months 15 days
Exercisable, term	6 years 9 months 14 days

STOCK-BASED COMPENSATION - S103

STOCK-BASED COMPENSATION - Schedule of Assumptions Used for Option Awards Granted (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Dividend yield (as a percent)	0.22%	0.22%
Expected volatility (as a percent)	20.46%	19.55%
Risk-free interest rate	2.19%	1.62%
Expected term (in years)	7 years	7 years
Weighted-average grant date fair value (in dollars per share)	$ 5.39	$ 3.44

STOCK-BASED COMPENSATION - Time

STOCK-BASED COMPENSATION - Time Vested Restricted Stock Awards (Narrative) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for recognition	6 years 9 months 14 days
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock appreciation rights granted (in shares)		54,837
Unearned stock-based compensation	$ 1.5	$ 1.1	$ 0.8
Weighted average period for recognition	3 years 1 month 24 days
Restricted stock | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time vested restricted stock, vesting period	2 years
Restricted stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time vested restricted stock, vesting period	6 years
Employees and Directors | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock appreciation rights granted (in shares)	54,724	54,837	36,434
Tranche one | Employees and Directors | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time vested restricted stock, vesting period	5 years	5 years	5 years
Stock appreciation rights granted (in shares)	48,288	49,139	30,305
Tranche two | Employees and Directors | Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time vested restricted stock, vesting period	2 years	2 years	2 years
Stock appreciation rights granted (in shares)	6,436	5,698	6,129

STOCK-BASED COMPENSATION - T105

STOCK-BASED COMPENSATION - Time Vested Restricted Stock Award Activity (Detail) - Restricted stock - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Shares
Beginning balance (in shares)	93,366	60,592
Stock appreciation rights granted (in shares)		54,837
Forfeited (in shares)	(8,802)	(3,238)
Earned and issued (in shares)	(26,600)	(18,825)
Ending balance (in shares)	112,688	93,366
Weighted Avg Grant Date Fair Value
Beginning balance (in dollars per share)	$ 14.75	$ 14.85
Granted (in dollars per share)	20.18	14.67
Forfeited (in dollars per share)	15.97	15.71
Earned and issued (in dollars per share)	14.78	14.72
Ending balance (in dollars per share)	$ 17.28	$ 14.75

EMPLOYEE BENEFIT PLANS - Additi

EMPLOYEE BENEFIT PLANS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Defined benefits plan minimum requisite service period	90 days
Employer discretionary contribution amount paid	$ 0
Employers discretionary contribution annual vesting percentage	20.00%
Employers discretionary contribution, vesting period	5 years
Employer matching contributions to the plan	$ 500,000	$ 400,000	$ 400,000
Deferred compensation arrangement with individual distributions paid	$ 2,000
Defined benefit plan with maximum contractual term	2,020
Minimum
Defined Benefit Plan Disclosure [Line Items]
Employee benefit plan requisite minimum age	21 years
Maximum
Defined Benefit Plan Disclosure [Line Items]
Employer matching contributions percentage on employees matching annual salary	4.00%
Citizens Bancshares, Inc.
Defined Benefit Plan Disclosure [Line Items]
Deferred compensation arrangement with individual distributions paid	$ 5,500
Defined benefit plan with maximum contractual term	2,030
Accrued Taxes And Other Liabilities
Defined Benefit Plan Disclosure [Line Items]
Liability recorded on balance sheet related to plans	$ (700,000)	$ (100,000)

INCOME TAXES - Summary of Expen

INCOME TAXES - Summary of Expense for Income Taxes Included in Consolidated Statement of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current									$ 4,003	$ 3,816	$ 3,897
Deferred									245	(207)	(386)
Total income tax expense	$ 1,492	$ 1,032	$ 877	$ 847	$ 851	$ 747	$ 1,005	$ 1,006	$ 4,248	$ 3,609	$ 3,511

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax expense related to revaluation of deferred tax assets and liabilities	$ 0.3
Effective income tax rate related with statutory tax rate	35.00%	35.00%	35.00%
Operating loss carryforwards	$ 0.7	$ 0.9
Expiration year	2,033

INCOME TAXES - Summary of Provi

INCOME TAXES - Summary of Provision for Federal Income Taxes Differs from that Computed by Applying the Federal Statutory Rate (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax based on statutory rate									$ 4,258	$ 3,921	$ 3,704
Effect of tax-exempt income									(422)	(273)	(142)
Acquisition costs									174	0	0
Historical tax credits									10	10	(62)
Effect of tax rate change									292	0	0
Other									(64)	(49)	11
Total income tax expense	$ 1,492	$ 1,032	$ 877	$ 847	$ 851	$ 747	$ 1,005	$ 1,006	$ 4,248	$ 3,609	$ 3,511
Effective rate									34.10%	31.40%	33.20%

INCOME TAXES - Summary of Defer

INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred tax liabilities:
Depreciation	$ (1,652)	$ (1,650)	$ (1,402)
FHLB stock dividend	(28)	(20)	(5)
Basis difference in acquired assets and liabilities	(900)	(276)	(291)
Basis difference in MFS, LLC	(20)	0	0
Gross deferred tax liability	(2,600)	(1,946)	(1,698)
Deferred tax assets:
Allowance for loan losses	1,549	2,150	1,588
Provision for other real estate losses	155	266	328
Unrealized loss on available for sale securities	418	1,115	357
Net operating loss carryforward	154	299	412
Deferred compensation	302	25	34
Basis difference in acquired assets and liabilities	839	253	265
Historical tax credit	144	243	247
Other	333	463	382
Gross deferred tax assets	3,894	4,814	3,613
Net deferred tax asset	$ 1,294	$ 2,868	$ 1,915

FAIR VALUES OF FINANCIAL INS111

FAIR VALUES OF FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Liabilities measured at fair value on a recurring basis	$ 0	$ 0	$ 0
Realized gains (losses) included in net income	0	0
Liabilities measured on nonrecurring basis	$ 0	$ 0

FAIR VALUES OF FINANCIAL INS112

FAIR VALUES OF FINANCIAL INSTRUMENTS - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	$ 218,080	$ 163,059
Obligations of U.S. government agencies and corporations
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	52,216	29,490
Obligations of state and political subdivisions
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	35,237	27,855
Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	16,210	14,968
Residential mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	109,478	87,588
Commercial mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	3,581	2,444
Equity securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	842	706
Derivative financial instruments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	516	8
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	842	706
Quoted Prices in Active Markets for Identical Assets (Level 1) | Obligations of U.S. government agencies and corporations
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Obligations of state and political subdivisions
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Residential mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Equity securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	842	706
Quoted Prices in Active Markets for Identical Assets (Level 1) | Derivative financial instruments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Other Observable Inputs (Level 2)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	196,370	144,073
Significant Other Observable Inputs (Level 2) | Obligations of U.S. government agencies and corporations
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	52,216	29,490
Significant Other Observable Inputs (Level 2) | Obligations of state and political subdivisions
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	15,694	10,199
Significant Other Observable Inputs (Level 2) | Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	14,885	14,344
Significant Other Observable Inputs (Level 2) | Residential mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	109,478	87,588
Significant Other Observable Inputs (Level 2) | Commercial mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	3,581	2,444
Significant Other Observable Inputs (Level 2) | Equity securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Other Observable Inputs (Level 2) | Derivative financial instruments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	516	8
Significant Unobservable Inputs (Level 3)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	20,868	18,280
Significant Unobservable Inputs (Level 3) | Obligations of U.S. government agencies and corporations
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Unobservable Inputs (Level 3) | Obligations of state and political subdivisions
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	19,543	17,656
Significant Unobservable Inputs (Level 3) | Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	1,325	624
Significant Unobservable Inputs (Level 3) | Residential mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Unobservable Inputs (Level 3) | Commercial mortgage-backed securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Unobservable Inputs (Level 3) | Equity securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	0	0
Significant Unobservable Inputs (Level 3) | Derivative financial instruments
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets estimated fair value	$ 0	$ 0

FAIR VALUES OF FINANCIAL INS113

FAIR VALUES OF FINANCIAL INSTRUMENTS - Summary of Assets Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	$ 18,280,000	$ 11,531,000
Realized gains (losses) included in net income	0	0
Unrealized losses included in other comprehensive income	1,266,000	(1,711,000)
Purchases	700,000	9,065,000
Sales	0	0
Paydowns	0	(120,000)
Transfers into Level 3	0	0
Transfers out of Level 3	0	(485,000)
Acquired from Citizens	622,000
Fair value, ending balance	20,868,000	18,280,000
Obligations of state and political subdivisions
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	17,656,000	10,395,000
Realized gains (losses) included in net income	0	0
Unrealized losses included in other comprehensive income	1,265,000	(1,684,000)
Purchases	0	9,065,000
Sales	0	0
Paydowns	0	(120,000)
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Acquired from Citizens	622,000
Fair value, ending balance	19,543,000	17,656,000
Corporate bonds
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Fair value, beginning balance	624,000	1,136,000
Realized gains (losses) included in net income	0	0
Unrealized losses included in other comprehensive income	1,000	(27,000)
Purchases	700,000	0
Sales	0	0
Paydowns	0
Transfers into Level 3	0	0
Transfers out of Level 3	0	(485,000)
Acquired from Citizens	0
Fair value, ending balance	$ 1,325,000	$ 624,000

FAIR VALUES OF FINANCIAL INS114

FAIR VALUES OF FINANCIAL INSTRUMENTS - Summary of Assets Measured at Fair Value on a Nonrecurring Basis (Detail) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Impaired loans	$ 380	$ 801
Other real estate owned	$ 3,612
Impaired loans
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Valuation Technique	Discounted cash flows, Underlying collateral value	Discounted cash flows, Underlying collateral value
Unobservable Inputs	Collateral discounts and estimated costs to sell	Collateral discounts and estimated costs to sell
Impaired loans | Minimum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate	0.00%	1.00%
Impaired loans | Maximum
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate	100.00%	100.00%
Impaired loans | Weighted Average Discount
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate	32.00%	32.00%
Other real estate owned
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Valuation Technique	Underlying collateral value, Third party appraisals
Unobservable Inputs	Collateral discounts and discount rates
Discount Rate	5.00%
Other real estate owned | Weighted Average Discount
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Discount Rate	5.00%

FAIR VALUES OF FINANCIAL INS115

FAIR VALUES OF FINANCIAL INSTRUMENTS - Summary of Estimated Fair Values of Company's Financial Instruments (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Financial assets:
Cash and due from banks	$ 30,421,000	$ 29,342,000
Investment securities	235,561,000	183,142,000
Federal funds sold		106,000
Other equity securities	9,798,000	5,362,000
Loans, net of allowance	1,250,888,000	886,375,000
Derivative financial instruments	516,000	8,000
Financial liabilities:
Deposits, noninterest-bearing	216,599,000	108,404,000
Deposits, interest-bearing	1,008,638,000	799,383,000
FHLB short-term advances and repurchase agreements	148,535,000	112,690,000
FHLB long-term advances	40,058,000	9,200,000
Junior subordinated debt	5,792,000	3,609,000
Subordinated debt	18,600,000
Other borrowings	0	1,000,000
Fair Value
Financial assets:
Cash and due from banks	30,421,000	29,342,000
Investment securities	235,511,000	182,663,000
Federal funds sold		106,000
Other equity securities	9,799,000	5,362,000
Loans, net of allowance	1,249,844,000	890,949,000
Derivative financial instruments	516,000	8,000
Financial liabilities:
Deposits, noninterest-bearing	216,599,000	108,404,000
Deposits, interest-bearing	977,127,000	779,397,000
FHLB short-term advances and repurchase agreements	148,535,000	112,690,000
FHLB long-term advances	39,927,000	9,233,000
Junior subordinated debt	5,576,000	3,635,000
Subordinated debt	18,857,000
Other borrowings		1,001,000
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value
Financial assets:
Cash and due from banks	30,421,000	29,342,000
Investment securities	842,000	706,000
Federal funds sold		106,000
Other equity securities	0	0
Loans, net of allowance	0	0
Derivative financial instruments	0	0
Financial liabilities:
Deposits, noninterest-bearing	0	0
Deposits, interest-bearing	0	0
FHLB short-term advances and repurchase agreements	0	0
FHLB long-term advances	0	0
Junior subordinated debt	0	0
Subordinated debt	0
Other borrowings		0
Significant Other Observable Inputs (Level 2) | Fair Value
Financial assets:
Cash and due from banks	0	0
Investment securities	201,946,000	151,128,000
Federal funds sold		0
Other equity securities	9,799,000	5,362,000
Loans, net of allowance	0	0
Derivative financial instruments	516,000	8,000
Financial liabilities:
Deposits, noninterest-bearing	216,599,000	108,404,000
Deposits, interest-bearing	0	0
FHLB short-term advances and repurchase agreements	148,535,000	112,690,000
FHLB long-term advances	0	0
Junior subordinated debt	0	0
Subordinated debt	18,857,000
Other borrowings		1,001,000
Significant Unobservable Inputs (Level 3) | Fair Value
Financial assets:
Cash and due from banks	0	0
Investment securities	32,723,000	30,829,000
Federal funds sold		0
Other equity securities	0	0
Loans, net of allowance	1,249,844,000	890,949,000
Derivative financial instruments	0	0
Financial liabilities:
Deposits, noninterest-bearing	0	0
Deposits, interest-bearing	977,127,000	779,397,000
FHLB short-term advances and repurchase agreements	0	0
FHLB long-term advances	39,927,000	9,233,000
Junior subordinated debt	5,576,000	3,635,000
Subordinated debt	$ 0
Other borrowings		$ 0

REGULATORY MATTERS - Summary of

REGULATORY MATTERS - Summary of Actual Capital Amounts and Ratios (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Capital Adequacy Ratio	4.00%
Tier 1 risk-based capital, Capital Adequacy Ratio	6.00%
Total risk-based capital, Capital Adequacy Ratio	8.00%
Investar Holding Corporation
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Actual Amount	$ 161,438	$ 115,312
Tier 1 common equity risk-based capital, Actual Amount	154,938	111,812
Tier 1 risk-based capital, Actual Amount	161,438	115,312
Total risk-based capital, Actual Amount	$ 187,530	$ 122,363
Tier 1 leverage capital, Actual Ratio	10.66%	10.10%
Tier 1 common equity risk-based capital, Actual Ratio	11.75%	11.40%
Tier 1 risk-based capital, Actual Ratio	12.24%	11.75%
Total risk-based capital, Actual Ratio	14.22%	12.47%
Tier 1 leverage capital, Capital Adequacy Amount	$ 60,579	$ 45,689
Tier 1 common equity risk-based capital, Capital Adequacy Amount	59,352	44,144
Tier 1 risk-based capital, Capital Adequacy Amount	79,136	58,858
Total risk-based capital, Capital Adequacy Amount	$ 105,514	$ 78,478
Tier 1 leverage capital, Capital Adequacy Ratio	4.00%	4.00%
Tier 1 common equity risk-based capital, Capital Adequacy Ratio	4.50%	4.50%
Tier 1 risk-based capital, Capital Adequacy Ratio	6.00%	6.00%
Total risk-based capital, Capital Adequacy Ratio	8.00%	8.00%
Investar Bank
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]
Tier 1 leverage capital, Actual Amount	$ 175,943	$ 114,417
Tier 1 common equity risk-based capital, Actual Amount	175,943	114,417
Tier 1 risk-based capital, Actual Amount	175,943	114,417
Total risk-based capital, Actual Amount	$ 183,867	$ 121,468
Tier 1 leverage capital, Actual Ratio	11.63%	10.03%
Tier 1 common equity risk-based capital, Actual Ratio	13.35%	11.67%
Tier 1 risk-based capital, Actual Ratio	13.35%	11.67%
Total risk-based capital, Actual Ratio	13.95%	12.39%
Tier 1 leverage capital, Capital Adequacy Amount	$ 60,534	$ 45,651
Tier 1 common equity risk-based capital, Capital Adequacy Amount	59,294	44,104
Tier 1 risk-based capital, Capital Adequacy Amount	79,059	58,806
Total risk-based capital, Capital Adequacy Amount	$ 105,411	$ 78,408
Tier 1 leverage capital, Capital Adequacy Ratio	4.00%	4.00%
Tier 1 common equity risk-based capital, Capital Adequacy Ratio	4.50%	4.50%
Tier 1 risk-based capital, Capital Adequacy Ratio	6.00%	6.00%
Total risk-based capital, Capital Adequacy Ratio	8.00%	8.00%
Tier 1 leverage capital, Well Capitalized Amount	$ 75,668	$ 57,063
Tier 1 common equity risk-based capital, Well Capitalized Amount	85,647	63,706
Tier 1 risk-based capital, Well Capitalized Amount	105,411	78,408
Total risk-based capital, Well Capitalized Amount	$ 131,764	$ 98,010
Tier 1 leverage capital, Well Capitalized Ratio	5.00%	5.00%
Tier 1 common equity risk-based capital, Well Capitalized Ratio	6.50%	6.50%
Tier 1 risk-based capital, Well Capitalized Ratio	8.00%	8.00%
Total risk-based capital, Well Capitalized Ratio	10.00%	10.00%

REGULATORY MATTERS - Summary117

REGULATORY MATTERS - Summary of Thresholds Established for Institution to be Deemed Adequately Capitalized (Detail)	Dec. 31, 2017
Banking and Thrift [Abstract]
Total Risk-Based Capital Ratio	8.00%
Tier 1 Risk-Based Capital Ratio	6.00%
Common Equity Tier 1 Capital Ratio	4.50%
Tier 1 Leverage Ratio	4.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Reserve for unfunded loan commitments	$ 32
Commitment to fund investment in SBIC qualified funds	300
Impairment of investment in tax credit entity	$ 0	$ 11	$ 54
Letter of credit
Loss Contingencies [Line Items]
Letters of credit expiration period	1 year
Variable Interest Entity, Not Primary Beneficiary
Loss Contingencies [Line Items]
Impairment of investment in tax credit entity	$ 11	100
Historic tax credits generated from investments				$ 1,000
Variable Interest Entity, Not Primary Beneficiary | Other Assets
Loss Contingencies [Line Items]
Investment recorded	200	200
Investment	$ 900	$ 900

COMMITMENTS AND CONTINGENCIE119

COMMITMENTS AND CONTINGENCIES - Summary of Commitments to Extend Credit (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Standby letters of credit
Loss Contingencies [Line Items]
Commitments to extend credit	$ 3,832	$ 1,008
Loan commitments
Loss Contingencies [Line Items]
Commitments to extend credit	$ 174,278	$ 142,891

TRANSACTIONS WITH RELATED PA120

TRANSACTIONS WITH RELATED PARTIES - Additional Information (Detail) - Joffrion Commercial Division, LLC - USD ($) $ in Millions	1 Months Ended							12 Months Ended
	Jul. 31, 2017	Aug. 31, 2016	Jul. 31, 2016	May 31, 2016	Feb. 29, 2016	Jan. 31, 2016	Feb. 28, 2015	Dec. 31, 2017	Dec. 31, 2015
Second Floor of Operations Center
Related Party Transaction [Line Items]
Transaction with related parties								$ 0.1
Related parties transaction bid amount	$ 0.5
Baton Rouge, Louisiana | Freestanding ATM
Related Party Transaction [Line Items]
Transaction with related parties								$ 0.2
Related parties transaction bid amount		$ 0.2
Prairieville, Louisiana | Branch
Related Party Transaction [Line Items]
Transaction with related parties							$ 0.9
Gonzales, Louisiana | Branch
Related Party Transaction [Line Items]
Transaction with related parties									$ 1.1
Mandeville, Louisiana | Branch
Related Party Transaction [Line Items]
Transaction with related parties				$ 0.7
Related parties transaction bid amount						$ 0.6
New Orleans, Louisiana | Branch
Related Party Transaction [Line Items]
Transaction with related parties			$ 0.8
Related parties transaction bid amount					$ 0.7

PARENT ONLY BALANCE SHEETS, 121

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS - Parent Company Balance Sheets (Detail) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 19,619,000	$ 9,773,000
Available for sale securities at fair value	217,564,000	163,051,000
Trademark intangible	100,000
Deferred tax asset	1,294,000	2,868,000	$ 1,915,000
Other assets	5,550,000	2,325,000
Total assets	1,622,734,000	1,158,960,000
Subordinated debt, net of unamortized issuance costs	18,168,000	0
LIABILITIES
Junior subordinated debt	5,792,000	3,609,000
Other borrowings	0	1,000,000
Total liabilities	1,450,005,000	1,046,203,000
STOCKHOLDERS’ EQUITY
Common stock	9,515,000	7,102,000
Surplus	131,582,000	81,499,000
Retained earnings	33,203,000	26,227,000
Accumulated other comprehensive loss	(1,571,000)	(2,071,000)
Total stockholders’ equity	172,729,000	112,757,000	$ 109,350,000	$ 103,384,000
Total liabilities and stockholders’ equity	1,622,734,000	1,158,960,000
Investar Holding Corporation
ASSETS
Cash and due from banks	2,134,000	1,038,000
Available for sale securities at fair value	364,000	228,000
Accounts receivable	27,000	26,000
Due from bank subsidiary	759,000	265,000
Investment in bank subsidiary	193,654,000	115,303,000
Investment in trust	202,000	109,000
Investment in tax credit entity	169,000	169,000
Trademark intangible	100,000	100,000
Deferred tax asset	0	245,000
Other assets	24,000	61,000
Total assets	197,433,000	117,544,000
Subordinated debt, net of unamortized issuance costs	18,168,000	0
LIABILITIES
Junior subordinated debt	5,792,000	3,609,000
Other borrowings	0	1,000,000
Accounts payable	95,000	87,000
Accrued interest payable	290,000	5,000
Dividend payable	312,000	86,000
Deferred tax liability	47,000	0
Total liabilities	24,704,000	4,787,000
STOCKHOLDERS’ EQUITY
Common stock	9,515,000	7,102,000
Surplus	131,582,000	81,499,000
Retained earnings	33,203,000	26,227,000
Accumulated other comprehensive loss	(1,571,000)	(2,071,000)
Total stockholders’ equity	172,729,000	112,757,000
Total liabilities and stockholders’ equity	$ 197,433,000	$ 117,544,000

PARENT ONLY BALANCE SHEETS, 122

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS - Parent Company Balance Sheets Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale securities at fair value, amortized cost	$ 220,077	$ 166,258
Investar Holding Corporation
Condensed Balance Sheet Statements Captions [Line Items]
Available-for-sale securities at fair value, amortized cost	$ 341	$ 205

PARENT ONLY BALANCE SHEETS, 123

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS - Parent Company Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Expense
Interest on borrowings									$ 2,779	$ 1,231	$ 632
Income tax benefit	$ (1,492)	$ (1,032)	$ (877)	$ (847)	$ (851)	$ (747)	$ (1,005)	$ (1,006)	(4,248)	(3,609)	(3,511)
Net income	$ 2,284	$ 2,131	$ 1,923	$ 1,864	$ 1,848	$ 2,037	$ 2,005	$ 1,990	8,202	7,880	7,073
Investar Holding Corporation
Revenue
Dividends received from bank subsidiary									50,200	2,100
Dividends on corporate stock									6	11
Gain on sale of investment securities, net									52	61
Interest income from investment in trust									4	3
Total revenue									50,262	2,175
Expense
Interest on borrowings									1,017	91
Management fees to bank subsidiary									310	299
Other expense									449	452
Total expense									2,228	842
Income before income taxes and equity in undistributed (loss) income of bank subsidiary									48,034	1,333
Equity in undistributed (loss) income of bank subsidiary									(40,606)	6,287
Income tax benefit									774	260
Net income									8,202	7,880
Citizens Bancshares, Inc.
Expense
Acquisition expense									1,868	0	$ 0
Citizens Bancshares, Inc. | Investar Holding Corporation
Expense
Acquisition expense									$ 452	$ 0

PARENT ONLY BALANCE SHEETS, 124

PARENT ONLY BALANCE SHEETS, STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS - Parent Company Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net income	$ 2,284	$ 2,131	$ 1,923	$ 1,864	$ 1,848	$ 2,037	$ 2,005	$ 1,990	$ 8,202	$ 7,880	$ 7,073
Adjustments to reconcile net loss to net cash provided by operating activities:
Impairment of investment in tax credit entity									0	11	54
Net change in:
Other assets									(639)	581	(4,015)
Accrued other liabilities									(2,274)	(2,164)	8,086
Net cash provided by operating activities									9,457	37,304	37,516
Cash flows from investing activities
Funds invested in securities available for sale									(104,209)	(87,340)	(82,945)
Proceeds from sales of investment securities available for sale									106,448	15,515	27,187
Net cash used in investing activities									(98,348)	(151,966)	(173,314)
Cash flows from financing activities
Proceeds from borrowings									78	1,000	0
Repayment of borrowings									(1,078)	0	0
Cash dividends paid on common stock									(722)	(278)	(221)
Proceeds from public offering of common stock, net of issuance costs									32,509	0	0
Payment to repurchase common stock									(506)	(3,473)	(572)
Proceeds from subordinated debt, net of issuance costs									18,133	0	0
Net cash provided by financing activities									89,864	123,144	137,252
Net increase (decrease) in cash and cash equivalents									973	8,482	1,454
Cash and cash equivalents, beginning of period				29,448				20,966	29,448	20,966	19,512
Cash and cash equivalents, end of period	30,421				29,448				30,421	29,448	20,966
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest on borrowings									10,201	8,294	5,833
Investar Holding Corporation
Cash flows from operating activities
Net income									8,202	7,880
Adjustments to reconcile net loss to net cash provided by operating activities:
Equity in undistributed loss (earnings) of bank subsidiary									40,606	(6,287)
Gain on sale of available for sale securities									(52)	(61)
Impairment of investment in tax credit entity									0	11
Amortization of debt costs and purchase accounting adjustments									40	0
Net change in:
Due from bank subsidiary									(494)	244
Other assets									36	(28)
Deferred tax asset									(22)	(19)
Accrued other liabilities									889	448
Net cash provided by operating activities									49,205	2,188
Cash flows from investing activities
Capital contributed to bank subsidiary									(48,400)	(1,000)
Funds invested in securities available for sale									(492)	(389)
Proceeds from sales of investment securities available for sale									409	924
Cash paid for acquisitions, net of cash acquired									(49,213)	0
Net cash used in investing activities									(97,696)	(465)
Cash flows from financing activities
Proceeds from borrowings									0	1,000
Repayment of borrowings									(1,000)	0
Cash dividends paid on common stock									(722)	(278)
Proceeds from public offering of common stock, net of issuance costs									32,509	0
Payment to repurchase common stock									(505)	(3,473)
Proceeds from stock options and warrants exercised									1,172	165
Proceeds from subordinated debt, net of issuance costs									18,133	0
Net cash provided by financing activities									49,587	(2,586)
Net increase (decrease) in cash and cash equivalents									1,096	(863)
Cash and cash equivalents, beginning of period				$ 1,038				$ 1,901	1,038	1,901
Cash and cash equivalents, end of period	$ 2,134				$ 1,038				2,134	1,038	$ 1,901
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest on borrowings									$ 732	$ 89

EARNINGS PER SHARE - Computatio

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings per common share - basic
Net income allocated to common shareholders									$ 8,092	$ 7,880	$ 7,073
Weighted-average basic shares outstanding (in shares)									8,399,584	7,107,187	7,214,045
Basic earnings per share (in dollars per share)	$ 0.25	$ 0.24	$ 0.22	$ 0.26	$ 0.26	$ 0.29	$ 0.28	$ 0.28	$ 0.96	$ 1.11	$ 0.98
Earnings per common share - diluted
Dilutive effect of securities (in shares)									57,344	42,647	43,963
Total weighted average diluted shares outstanding (in shares)									8,456,928	7,149,834	7,258,008
Diluted earnings per share (in dollars per share)	$ 0.25	$ 0.24	$ 0.22	$ 0.26	$ 0.26	$ 0.29	$ 0.28	$ 0.28	$ 0.96	$ 1.10	$ 0.97

QUARTERLY RESULTS OF OPERATI126

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) - Summary of Quarterly Results of Operation (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Total interest income	$ 15,967	$ 14,442	$ 11,844	$ 11,093	$ 11,062	$ 10,993	$ 10,719	$ 10,378	$ 53,346	$ 43,152	$ 37,340
Total interest expense	3,150	2,904	2,542	2,233	2,281	2,240	2,061	1,831	10,829	8,413	5,882
Net interest income	12,817	11,538	9,302	8,860	8,781	8,753	8,658	8,547	42,517	34,739	31,458
Provision for loan losses	395	420	375	350	375	450	800	454	1,540	2,079	1,865
Net interest income after provision for loan losses	12,422	11,118	8,927	8,510	8,406	8,303	7,858	8,093	40,977	32,660	29,593
Gain on sale of investment securities, net	50	27	109	106	15	204	144	80	292	443	489
Other noninterest income	912	1,140	692	779	881	825	2,112	1,207	3,815	5,468	8,344
Noninterest expense	9,608	9,122	6,928	6,684	6,603	6,548	7,104	6,384	32,342	26,639	27,353
Income before income taxes	3,776	3,163	2,800	2,711	2,699	2,784	3,010	2,996
Income tax expense (benefit)	1,492	1,032	877	847	851	747	1,005	1,006	4,248	3,609	3,511
Net income	$ 2,284	$ 2,131	$ 1,923	$ 1,864	$ 1,848	$ 2,037	$ 2,005	$ 1,990	$ 8,202	$ 7,880	$ 7,073
Earnings per common share - basic (in dollars per share)	$ 0.25	$ 0.24	$ 0.22	$ 0.26	$ 0.26	$ 0.29	$ 0.28	$ 0.28	$ 0.96	$ 1.11	$ 0.98
Earnings per common share - diluted (in dollars per share)	$ 0.25	$ 0.24	$ 0.22	$ 0.26	$ 0.26	$ 0.29	$ 0.28	$ 0.28	$ 0.96	$ 1.10	$ 0.97