First Citizens Bancshares (FIZN) 10-Q 10 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014
Document Information [Line Items]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-14
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q3
Entity Registrant Name	'FIRST CITIZENS BANCSHARES INC /TN/
Entity Central Index Key	'0000719264
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Non-accelerated Filer
Trading Symbol	'FIZN
Common Class A [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	37,220
Common Stock [Member]	'
Document Information [Line Items]	'
Entity Common Stock, Shares Outstanding	3,569,379

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and due from banks	$15,074	$19,780	[1]
Federal funds sold	10,141	5,469	[1]
Cash and cash equivalents	25,215	25,249	[1]
Interest-bearing deposits in other banks	45,259	21,865	[1]
Investment securities:	'	'
Available-for-Sale, stated at market	437,789	456,525	[1]
Loans (excluding unearned income of $445 at September 30, 2014 and $434 at December 31, 2013)	611,920	580,236	[1]
Less: Allowance for loan losses	7,550	7,818	[1]
Net loans	604,370	572,418	[1]
Loans held-for-sale	882	3,098	[1]
Federal Home Loan Bank and Federal Reserve Bank stock, at cost	5,684	5,684	[1]
Premises and equipment	35,540	34,152	[1]
Accrued interest receivable	6,570	5,011	[1]
Goodwill	13,651	13,651	[1]
Other intangible assets	352	384	[1]
Other real estate owned	5,485	6,826	[1]
Bank-owned life insurance policies	22,786	22,466	[1]
Other assets	7,072	7,143	[1]
TOTAL ASSETS	1,210,655	1,174,472	[1]
LIABILITIES AND EQUITY	'	'
Non-interest bearing demand deposits	138,858	142,673	[1]
Interest bearing time deposits	338,253	337,790	[1]
Interest bearing savings deposits	501,781	488,067	[1]
Total deposits	978,892	968,530	[1]
Securities sold under agreements to repurchase	42,291	36,808	[1]
Other borrowings	56,810	51,167	[1]
Other liabilities	8,068	5,361	[1]
Total liabilities	1,086,061	1,061,866	[1]
Equity	'	'
Common stock, no par value - 10,000,000 authorized; 3,717,593 issued and 3,569,379 outstanding at September 30, 2014 and 3,717,593 issued and 3,607,754 outstanding at December 31, 2013	3,681	3,718	[1]
Surplus	15,331	15,331	[1]
Retained earnings	102,454	94,889	[1]
Accumulated other comprehensive income (loss)	4,114	-361	[1]
Total common stock and retained earnings	125,617	113,577	[1]
Less-111,001 treasury shares, at cost as of September 30, 2014 and 109,839 treasury shares, at cost as of December 31, 2013	3,078	3,026	[1]
Total shareholders' equity	122,539	110,551	[1]
Non-controlling (minority) interest in consolidated subsidiary	2,055	2,055	[1]
Total equity	124,594	112,606	[1]
TOTAL LIABILITIES AND EQUITY	1,210,655	1,174,472	[1]
Common Class A [Member]	'	'
Equity	'	'
Common stock, no par value - 10,000,000 authorized; 3,717,593 issued and 3,569,379 outstanding at September 30, 2014 and 3,717,593 issued and 3,607,754 outstanding at December 31, 2013	37	0	[1]
Total equity	$37	$0
[1]	Derived from audited financial statements.

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Unearned income (in dollars)	$445	$434	[1]
Common stock, no par value (in dollars per share)	'	'	[1]
Common stock, shares authorized	10,000,000	10,000,000	[1]
Common stock, shares issued	3,717,593	3,717,593	[1]
Common stock, shares outstanding	3,569,379	3,607,754	[1]
Treasury Stock, shares	111,001	109,839	[1]
Common Class A [Member]	'	'
Common stock, no par value (in dollars per share)	'	'	[1]
Common stock, shares authorized	1,000,000	'	[1]
Common stock, shares issued	37,220	'	[1]
Common stock, shares outstanding	37,220	'	[1]
[1]	Derived from audited financial statements.

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Interest income	'	'	'	'
Interest and fees on loans	$8,182	$8,201	$24,208	$24,196
Interest and dividends on investment securities:	'	'	'	'
Taxable	1,635	1,672	5,164	5,268
Tax-exempt	1,326	1,178	3,935	3,476
Dividends	47	50	143	150
Other interest income	19	22	56	67
Total interest income	11,209	11,123	33,506	33,157
Interest expense	'	'	'	'
Interest on deposits	1,168	1,194	3,493	3,661
Other interest expense	318	354	929	1,048
Total interest expense	1,486	1,548	4,422	4,709
Net interest income	9,723	9,575	29,084	28,448
Provision for loan losses	250	187	625	775
Net interest income after provision for loan losses	9,473	9,388	28,459	27,673
Non-interest income	'	'	'	'
Mortgage banking income	280	293	787	1,174
Income from fiduciary activities	270	204	668	663
Service charges on deposit accounts	1,200	1,278	3,444	3,595
Income from ATM and debit cards	693	639	1,979	1,856
Brokerage fees	396	341	1,126	1,041
Earnings on bank owned life insurance	149	145	441	465
Loss on sale or write down of other real estate owned	-190	-84	-194	-291
Gain on sale or call of available-for-sale securities	0	0	1,291	303
Gain on disposition of property	0	0	0	0
Income from insurance activities	175	195	672	762
Other non-interest income	188	279	505	623
Total non-interest income	3,161	3,290	10,719	10,191
Salaries & employee benefits	5,005	4,680	14,796	14,027
Net occupancy expense	439	452	1,338	1,196
Depreciation	506	504	1,469	1,446
Data processing expense	460	315	1,459	1,206
Legal and professional fees	333	114	844	333
Stationary and office supplies	67	52	177	157
Amortization of intangibles	11	11	32	32
Advertising and promotions	239	326	663	763
Premiums for FDIC insurance	165	207	481	555
Expenses related to other real estate owned	103	121	259	373
ATM and debit card fees and expenses	296	288	885	1,174
Other non-interest expense	1,418	1,139	3,677	3,325
Total other non-interest expense	9,042	8,209	26,080	24,587
Net income before income taxes	3,592	4,469	13,098	13,277
Provision for income tax expense	581	971	2,829	3,080
Net income	$3,011	$3,498	$10,269	$10,197
Earnings per common share (in dollars per share)	$0.84	$0.97	$2.85	$2.83
Weighted average shares outstanding (in shares)	3,607	3,608	3,607	3,608

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Net income	$3,011	$3,498	$10,269		$10,197
Other comprehensive income, net of tax:	'	'	'		'
Net change in unrealized gains (losses) on available-for-sale securities	483	-331	4,475		-9,183
Total other comprehensive income	483	-331	4,475		-9,183
Total comprehensive income	3,494	3,167	14,744		1,014
Unrealized gains (losses) on available-for-sale securities, Before-tax Amount	'	'	'		'
Unrealized gains (losses) arising during the period	783	-536	7,846		-14,578
Reclassification adjustments for net gains included in net income	0	0	-595	[1]	-303
Net unrealized gains (losses)	783	-536	7,251		-14,881
Unrealized gains (losses) on available-for-sale securities, Tax (Expense) or Benefit	'	'	'		'
Unrealized gains (losses) arising during the period	-300	205	-3,004		5,582
Reclassification adjustments for net gains included in net income	0	0	228		116
Net unrealized gains (losses)	-300	205	-2,776		5,698
Unrealized gains (losses) on available-for-sale securities, Net-of-tax Amount	'	'	'		'
Unrealized gains (losses) arising during the period	483	-331	4,842		-8,996
Reclassification adjustments for net gains included in net income	0	0	-367		-187
Net unrealized gains (losses)	$483	($331)	$4,475		($9,183)
[1]	For the nine months ended September 30, 2014, reclassification adjustment for gains included in net income reflect net gains on sale of available-for-sale debt securities and do not include gain recognized on the sale of the Fannie and Freddie Mac preferred stock as no unrealized gains or losses were recorded in Accumulated Other Comprehensive Income.

CONSOLIDATED_STATEMENTS_OF_SHA

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) (USD $)	Total		Common Class A [Member]	Common Stock	Surplus	Retained Earnings	Other Compre. Income	Treasury Stock	Non-Controlling Interests
In Thousands, unless otherwise specified
Balance at Dec. 31, 2012	$114,140		$0	$3,718	$15,331	$85,771	$10,291	($3,026)	$2,055
Balance (in shares) at Dec. 31, 2012	'		0	3,718	'	'	'	'	'
Comprehensive income:	'		'	'	'	'	'	'	'
Net income	10,197		'	'	'	10,197	'	'	'
Adjustment of unrealized gain (loss) on securities available-for-sale, net of tax	9,183		'	'	'	'	-9,183	'	'
Total comprehensive income	1,014		'	'	'	10,197	-9,183	'	'
Cash dividends paid - $0.75 per share	-2,706		'	'	'	-2,706	'	'	'
Balance at Sep. 30, 2013	112,448		0	3,718	15,331	93,262	1,108	-3,026	2,055
Balance (in shares) at Sep. 30, 2013	'		0	3,718	'	'	'	'	'
Balance at Dec. 31, 2013	112,606	[1]	0	3,718	15,331	94,890	-361	-3,027	2,055
Balance (in shares) at Dec. 31, 2013	'		0	3,718	'	'	'	'	'
Comprehensive income:	'		'	'	'	'	'	'	'
Net income	10,269		'	'	'	10,269	'	'	'
Adjustment of unrealized gain (loss) on securities available-for-sale, net of tax	-4,475		'	'	'	'	4,475	'	'
Total comprehensive income	14,744		'	'	'	10,269	4,475	'	'
Cash dividends paid - $0.75 per share	-2,705		'	'	'	-2,705	'	'	'
Class A Common Stock (no par)	0		37	-37	'	'	'	'	'
Class A Common Stock (no par) (in shares)	'		37	-37	'	'	'	'	'
Treasury stock purchases	-51		'	'	'	'	'	-51	'
Balance at Sep. 30, 2014	$124,594		$37	$3,681	$15,331	$102,454	$4,114	($3,078)	$2,055
Balance (in shares) at Sep. 30, 2014	'		37	3,681	'	'	'	'	'
[1]	Derived from audited financial statements.

CONSOLIDATED_STATEMENTS_OF_SHA1

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) (Parenthetical) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash dividend paid, per share (in dollars per share)	$0.75	$0.75

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Net cash provided by operating activities	$10,793	$7,543
Investing activities:	'	'
(Increase) Decrease in interest bearing deposits in banks	-23,394	20,402
Proceeds of maturities of available-for-sale securities	36,636	60,009
Proceeds of sales of available-for-sale securities	22,845	29,317
Purchase of available-for-sale securities	-32,655	-66,352
Increase in loans-net	-31,164	-43,395
Proceeds from sale of other real estate	1,030	648
Purchases of premises and equipment	-2,857	-1,357
Net cash used by investing activities	-29,559	-728
Financing activities:	'	'
Net (decrease) increase in demand accounts	-3,815	854
Net (decrease) increase in savings accounts	13,714	-788
Net increase (decrease) in time deposits	463	-16,549
Increase in other borrowings	5,643	7,828
Treasury stock purchases	-51	-1
Cash dividends paid	-2,705	-2,706
Net increase in securities sold under agreements to repurchase	5,483	1,611
Net cash provided by (used in) financing activities	18,732	-9,751
Decrease in cash and cash equivalents	-34	-2,936
Cash and cash equivalents at beginning of period	25,249	28,199
Cash and cash equivalents at end of period	25,215	25,263
Supplemental cash flow disclosures:	'	'
Interest payments, net	4,531	4,756
Income taxes paid, net	3,125	3,291
Transfers from loans to foreclosed assets	1,453	262
Transfers from foreclosed assets to loans	$1,616	$54

Consolidated_Financial_Stateme

Consolidated Financial Statements	9 Months Ended
	Sep. 30, 2014
Consolidated Financial Statements [Abstract]	'
Consolidated Financial Statements	'
	Note 1 - Consolidated Financial Statements
	The consolidated balance sheet as of September 30, 2014, the consolidated statements of income for the three and nine months ended September 30, 2014 and 2013 and the consolidated statements of cash flows for the nine-month periods then ended have been prepared by First Citizens Bancshares, Inc. (the “Company”) without an audit.  The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments necessary to present fairly the financial position, results of operations and cash flows at September 30, 2014 and for all periods presented have been made. Operating results for the reporting periods presented are not necessarily indicative of results that may be expected for the year ending December 31, 2014.  For further information, refer to the audited consolidated financial statements and footnotes in the Company’s Registration Statement on Form S-4/A filed with the Securities and Exchange Commission on August 21, 2014 (File No. 333-197512).
	Certain prior year balances have been reclassified to conform to current year presentation.  The consolidated financial statements include all accounts of the Company, and its subsidiary, First Citizens National Bank (the “Bank”).  First Citizens (TN) Statutory Trusts III and IV are reported under the equity method in accordance with generally accepted accounting principles for Variable Interest Entities for all periods presented.  These investments are included in other assets and the proportionate share of income (loss) is included in other non-interest income.  The Bank also has two wholly owned subsidiaries, First Citizens Financial Plus, Inc. and First Citizens Investments, Inc., which are consolidated into its financial statements.
	The principal activity of First Citizens Investments, Inc. is to acquire and sell investment securities and collect income from the securities portfolio.  First Citizens Holdings, Inc., a wholly owned subsidiary of First Citizens Investments, Inc., acquires and sells certain investment securities, collects income from its portfolio, and owns First Citizens Properties, Inc., a real estate investment trust.  First Citizens Properties, Inc. is a real estate investment trust organized and existing under the laws of the state of Maryland, the principal activity of which is to invest in participation interests in real estate loans made by the Bank and provide the Bank with an alternative vehicle for raising capital.  First Citizens Holdings, Inc. owns 100% of the outstanding common stock and 60% of the outstanding preferred stock of First Citizens Properties, Inc.  Directors, executive officers and certain employees and affiliates of the Bank own approximately 40% of the preferred stock which is reported as Noncontrolling Interest in Consolidated Subsidiary in the Consolidated Financial Statements of the Company.  Net income (loss) attributable to the noncontrolling interest is included in Other Non-Interest Expense on the Consolidated Statements of Income and is not material for any of the periods presented.
	The Bank has a 50% ownership interest in two insurance subsidiaries both of which are accounted for using the equity method.  One is White and Associates/First Citizens Insurance, LLC, which is a general insurance agency offering a full line of insurance products.  The other is First Citizens/White and Associates Insurance Company whose principal activity is credit insurance.  On September 29, 2014, the credit insurance company, First Citizens/White and Associates Insurance Company, was dissolved and assets are in process of liquidation as of September 30, 2014.  The investment in these subsidiaries is included in Other Assets on the Balance Sheets presented in this report and earnings from these subsidiaries are recorded in Other Income on the Income Statements presented in this report.
	On October 1, 2014, by virtue of the merger of its parent company, Southern Heritage Bancshares, Inc. (“Southern Heritage”), into the Company, Southern Heritage Bank became a wholly-owned subsidiary of the Company.  Southern Heritage Bank was not a subsidiary of the Company at any time during the periods reported in this Quarterly Report on Form 10-Q.

Organization

Organization	9 Months Ended
	Sep. 30, 2014
Organization [Abstract]	'
Organization	'
	Note 2 - Organization
	First Citizens Bancshares, Inc., is a bank holding company chartered December 14, 1982, under the laws of the State of Tennessee. On September 23, 1983, all outstanding shares of common stock of First Citizens National Bank were exchanged for an equal number of shares in First Citizens Bancshares, Inc.

Contingent_Liabilities

Contingent Liabilities	9 Months Ended
	Sep. 30, 2014
Loss Contingency [Abstract]	'
Contingent Liabilities	'
	Note 3 – Contingent Liabilities
	There is no material pending or threatened litigation as of the current reportable date that would result in a liability.

Cash_Reserves_and_InterestBear

Cash Reserves and Interest-Bearing Deposits in Other Banks	9 Months Ended
	Sep. 30, 2014
Cash and Cash Equivalents [Abstract]	'
Cash Reserves and Interest-Bearing Deposits in Other Banks	'
	Note 4 -- Cash Reserves and Interest-Bearing Deposits in Other Banks
	The Bank maintains cash reserve balances as required by the Federal Reserve Bank.  Average required balances during third quarter ended September 30, 2014 and the year ended December 31, 2013 were approximately $500,000.  Amounts above the required minimum balance are reported as Interest-Bearing Deposits in Other Banks on the Consolidated Balance Sheets.  Balances in excess of required reserves held at the Federal Reserve Bank as of September 30, 2014 and December 31, 2013 were $43.2 million and $19.8 million, respectively.  Interest-bearing deposits in other banks also include short-term certificates of deposit held in increments that are within FDIC insurance limits and totaled $2.1 million as of September 30, 2014 and $2.0 million as of December 31, 2013.

Investment_Securities

Investment Securities	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investment Securities	'
	Note 5 – Investment Securities
	The amortized cost and fair value of securities as of September 30, 2014 and December 31, 2013 were as follows:
					Gross			Gross
		Amortized			Unrealized			Unrealized
		Cost			Gains			Losses			Fair Value
	As of September 30, 2014:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations	$	292,051		$	3,183		$	-5,217		$	290,017
	Obligations of states and political subdivisions		139,060			8,920			-269			147,711
	All other		10			51			-			61
	Total investment securities	$	431,121		$	12,154		$	-5,486		$	437,789
	As of December 31, 2013:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations	$	326,272		$	2,927		$	-7,496		$	321,703
	Obligations of states and political subdivisions		130,813			5,338			-1,400			134,751
	All other		23			48			-			71
	Total investment securities	$	457,108		$	8,313		$	-8,896		$	456,525
	There were no securities classified as trading or held-to-maturity as of September 30, 2014 or December 31, 2013.
	The following table summarizes contractual maturities of debt securities available-for-sale as of September 30, 2014 (in thousands):
		Amortized Cost			Fair Value
	Amounts maturing in:
	One year or less	$	2,547		$	2,578
	After one year through five years		17,054			17,999
	After five years through ten years		69,750			73,550
	After ten years*		341,760			343,601
	Total debt securities	$	431,111		$	437,728
	Equity securities		10			61
	Total securities	$	431,121		$	437,789
	Sales and gains (losses) on sale of available-for-sale securities for the nine months ended September 30, 2014 and 2013 are presented as follows (in thousands):
			Gross Sales			Gross Gains			Gross Losses			Net Gains
	2014		$	22,845		$	1,385		$	-94		$	1,291
	2013		$	29,317		$	303		$	-		$	303
	The following table presents information on securities with gross unrealized losses as of September 30, 2014, aggregated by investment category and the length of time that the individual securities have been in a continuous loss position (in thousands):
		Less Than 12 Months						Over 12 Months						Total
		Gross						Gross						Gross
		Unrealized						Unrealized						Unrealized
		Losses			Fair Value			Losses			Fair Value			Losses		Fair Value
	Securities Available-for-Sale:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations	$	-445		$	43,642		$	-4,772		$	122,095		$	-5,217	$	165,737
	Obligations of states and political subdivisions		-3			550			-266			11,555			-269		12,105
	Other debt securities		-			-			-			-			-		-
	Total securities with unrealized losses	$	-448		$	44,192		$	-5,038		$	133,650		$	-5,486	$	177,842
	In reviewing the investment portfolio for other-than-temporary impairment of individual securities, consideration is given but not limited to (1) the length of time in which fair value has been less than cost and the extent of the unrealized loss, (2) the financial condition of the issuer, and (3) the positive intent and ability of the Company to maintain its investment in the issuer for a time that would provide for any anticipated recovery in the fair value.
	As of September 30, 2014, the Company had 74 debt securities with unrealized losses, with 59 of those securities having been in an unrealized loss position for greater than 12 months.  The Company did not intend to sell any such securities in unrealized loss position and it was more likely than not that the Company would not be required to sell the securities prior to recovery of costs.  Aggregate unrealized losses totaled 1.24% of amortized cost of the total portfolio.  All bonds in an unrealized loss position as of September 30, 2014 were less than 10% of book value on an individual basis and averaged less than 3%.  Securities in an unrealized loss position as of September 30, 2014 have been evaluated for other-than-temporary impairment.   In analyzing reasons for the unrealized losses, management considers various factors including, but not limited to, whether the securities are issued by the federal government or its agencies, or whether downgrades of bond ratings have occurred, and also reviews any applicable industry analysts’ reports.  With respect to unrealized losses on municipal and agency and the analysis performed relating to those securities, management believes that declines in market value were entirely the result of market factors primarily related to the fluctuations in the market yield curve between the time of purchase and as of the current period end and concluded there were no other-than-temporary losses as of September 30, 2014.  For this reason, no other-than-temporary impairment has been recognized in earnings for  the three or nine months ended September 30, 2014.
	The Company held no derivative securities as of September 30, 2014 or December 31, 2013.

Loans

Loans	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Loans	'
	Note 6 -- Loans
	Performing and non-performing loans by category were as follows as of September 30, 2014 and December 31, 2013 (in thousands):
		Performing		Non- Performing*		Total
	September 30, 2014:
	Commercial, financial and agricultural	$106,225		$206		$106,431
	Real estate – construction	55,727		745		56,472
	Real estate – mortgage	406,772		6,344		412,234
	Installment loans to individuals	24,066		37		24,103
	All other loans	12,680		0		12,680
	Total	$605,470		$7,332		$611,920
	December 31, 2013:
	Commercial, financial and agricultural	$81,089		$668		$ 81,757
	Real estate – construction	46,313		646		46,959
	Real estate – mortgage	406,082		7,153		413,235
	Installment loans to individuals	24,743		64		24,807
	All other loans	13,477		-		13,478
	Total	$ 571,704		$8,531		$580,236
	_________________
	*Non-Performing loans consist of loans that are on non-accrual status and loans 90 days past due and still accruing interest.
	An aging analysis of loans outstanding by category as of September 30, 2014 and December 31, 2013 was as follows (in thousands):
		30-59 Days		60-89 Days		Greater Than		Total		Current	Total Loans	Recorded
		Past Due		Past Due		90 Days		Past Due				Investment > 90
												Days and A
												ccruing
	As of September 30, 2014:
	Commercial, financial and agricultural	$  136		$107		$  48		$   291		$106,140	$106,431	$     1
	Real estate – construction	52		0		260		312		56,160	56,472	-
	Real estate – mortgage	3,537		328		4,215		8,080		404,154	412,234	-
	Installment loans to individuals	235		44		1		280		23,823	24,103	-
	All other loans	0		0		0		0		12,680	12,680	-
	Total	$3,960		$479		$4,524		$8,963		$602,957	$611,920	$      1
	As of December  31, 2013:
	Commercial, financial and agricultural	$305		$117		$596		$1,018		$80,739	$81,757	$      -
	Real estate – construction	263		25		53		341		46,618	46,959	53
	Real estate – mortgage	3,157		2,116		2,845		8,118		405,117	413,235	88
	Installment loans to individuals	99		3		13		115		24,692	24,807	8
	All other loans	-		-		-		-		13,478	13,478	-
	Total	$3,824		$2,261		$3,507		$9,592		$570,644	$580,236	$149
	Loans on non-accrual status as of September 30, 2014 and December 31, 2013 by category were as follows (in thousands):
		30-Sep-14		31-Dec-13
	Commercial, financial and agricultural	$   206		$   668
	Real estate – construction	745		593
	Real estate – mortgage	6,344		7,065
	Installment loans to individuals	37		56
	All other loans	-		-
	Total	$7,332		$8,382
	Credit risk management procedures include assessment of loan quality through use of an internal loan rating system.  Each loan is assigned a rating upon origination and the rating may be revised over the life of the loan as circumstances warrant.  The rating system utilizes eight major classification types based on risk of loss with Grade 1 being the lowest level of risk and Grade 8 being the highest level of risk.  Loans internally rated Grade 1 to Grade 4 are considered “Pass” grade loans with low to average level of risk of credit losses.  Loans rated Grade 5 are considered “Special Mention” and generally have one or more circumstances that require additional monitoring but do not necessarily indicate a higher level of probable credit losses.  Loans rated Grade 6 or higher are loans with circumstances that generally indicate an above average level of risk for credit losses.  Loans by internal risk rating by category as of September 30, 2014 and December 31, 2013 were as follows (in thousands):
		Grades 1-4			Grade 5		Grades 6-8		Total
	September 30, 2014:
	Commercial, financial and agricultural		$106,101		$    128		$       202		$106,431
	Real estate – construction		53,673		-		2,799		56,472
	Real estate – mortgage		396,714		1,441		14,079		412,234
	Installment loans to individuals		24,007		-		96		24,103
	All other loans		12,680		-		-		12,680
	Total		$593,175		$  1,569		$  17,176		$611,920
	December 31, 2013:
	Commercial, financial and agricultural		$ 80,639		$    267		$       851		$  81,757
	Real estate – construction		42,486		611		3,862		46,959
	Real estate – mortgage		394,749		1,645		16,841		413,235
	Installment loans to individuals		24,662		-		145		24,807
	All other loans		13,478		-		-		13,478
	Total		$556,014		$  2,523		$  21,699		$580,236
	Information regarding the Company’s impaired loans for the quarter ended September 30, 2014 and 2013 is as follows (in thousands):
	Recorded	Unpaid	Specific	Average	Interest
	Investment	Principal	Allowance	Recorded	Income
		Balance		Investment	Recognized
September 30, 2014:
With no specific allocation recorded:
Commercial, financial and agricultural	$        -	$       -	N/A	$       -	$   -
Real estate – construction	201	201	N/A	264	-
Real estate – mortgage	1,305	1,409	N/A	1,420	31
Installment loans to individuals	5	5	N/A	7	-
All other loans	-	-	N/A	-	-
With allocation recorded:
Commercial, financial and agricultural	$        -	$       -	$   -	$  375	$   -
Real estate – construction	156	156	79	100	4
Real estate – mortgage	2,521	2,621	403	3,672	5
Installment loans to individuals	-	-	-	-	-
All other loans	-	-	-	-	-
Total:
Commercial, financial and agricultural	$        -	$       -	$   -	$  375	$   -
Real estate – construction	357	357	79	364	4
Real estate – mortgage	3,826	4,030	403	5,092	36
Installment loans to individuals	5	5	-	7	-
All other loans	-	-	-	-	-
30-Sep-13
With no specific allocation recorded:
Commercial, financial and agricultural	$        -	$        -	N/A	$     35	$   -
Real estate – construction	442	442	N/A	633	6
Real estate – mortgage	1,611	1,611	N/A	2,504	20
Installment loans to individuals	4	4	N/A	6	-
All other loans	-	-	N/A	-	-
With allocation recorded:
Commercial, financial and agricultural	$  534	$  534	$    71	$   845	$  -
Real estate – construction	101	101	10	172	-
Real estate – mortgage	5,028	5,028	1,023	5,503	4
Installment loans to individuals	18	18	6	8	-
All other loans	-	-	3	-	-
Total:
Commercial, financial and agricultural	$  534	$  534	$    71	$  880	$   -
Real estate – construction	543	543	10	805	6
Real estate – mortgage	6,639	6,639	1,023	8,007	24
Installment loans to individuals	22	22	6	14	-
All other loans	-	-	3	-	-
Loans that were restructured as of September 30, 2014 consisted of the following (dollars in thousands):
	Number of		Pre-Modification		Post-Modification
	Contracts		Outstanding Recorded		Outstanding Recorded
			Investment		Investment
Troubled debt restructurings:
Commercial, financial and agricultural	7		$474		$333
Real estate – construction	9		1,287		1,026
Real estate – mortgage	27		4,892		4,130
Installment loans to individuals	18		140		61
All other loans	0		0		0
Total	61		$6,793		$5,550
The modification of terms in the troubled debt restructurings reported in the above table did not have a material impact on the consolidated financial statements or to the overall risk profile of the loan portfolio.  One loan with a recorded investment of approximately $21,000 that was modified in a troubled debt restructuring during the year ended December 31, 2013 defaulted during the nine months ended September 30, 2014.  The allowance for loan losses associated with the troubled debt restructurings totaled approximately $353,000 as of September 30, 2014.

Allowance_for_Loan_Losses

Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2014
Allowance For Credit Losses [Abstract]	'
Allowance for Loan Losses	'
	Note 7 – Allowance for Loan Losses
	The following table presents the breakdown of the allowance for loan losses by category and the percentage of each category in the loan portfolio to total loans as of September 30, 2014 and December 31, 2013 (dollars in thousands):
		September 30, 2014				December 31, 2013
		Amount		% to Total Loans		Amount		% to Total Loans
	Commercial, financial and agricultural	$	1,074	17.37	%	$	1,221	14.09	%
	Real estate – construction		1,276	9.22	%		1,521	8.09	%
	Real estate – mortgage		4,559	67.41	%		4,752	71.22	%
	Installment loans to individuals		327	3.93	%		243	4.28	%
	All other loans		314	2.07	%		81	2.32	%
	Total	$	7,550	100	%	$	7,818	100	%
	An analysis of the allowance for loan losses by loan category for the nine months ended September30, 2014 is as follows (in thousands):
		Beginning Balance		Charge-offs		Recoveries		Provision		Ending Balance
	Allowance for loan losses:
	Commercial, financial and agricultural	$	1,221	$	-244	$	84	$	13	$	1,074
	Real estate – construction		1,521		-2		20		-263		1,276
	Real estate – mortgage		4,752		-672		52		427		4,559
	Installment loans to individuals		243		-76		34		126		327
	All other loans		81		-279		190		322		314
	Total	$	7,818	$	-1,273	$	380	$	625	$	7,550
	The allowance for loan losses is comprised of allocations for loans evaluated individually and loans evaluated collectively for impairment.  The allocations of the allowance for loan losses for outstanding loans by category evaluated individually and collectively were as follows as of September  30, 2014 and December 31, 2013 (in thousands):
		Evaluated		Evaluated
		Individually		Collectively		Total
	As of September 30, 2014:
	Allowance for loan losses
	Commercial, financial and agricultural	$	-	$	1,074	$	1,074
	Real estate – construction		79		1,197		1,276
	Real estate – mortgage		402		4,157		4,559
	Installment loans to individuals		-		327		327
	All other loans		-		314		314
	Total	$	481	$	7,069	$	7,550
	Loans
	Commercial, financial and agricultural	$	-	$	106,431	$	106,431
	Real estate – construction		364		56,108		56,472
	Real estate – mortgage		3,838		408,396		412,234
	Installment loans to individuals		-		24,103		24,103
	All other loans		6		12,674		12,680
	Total	$	4,208	$	607,712	$	611,920
	As of December 31, 2013:
	Allowance for loan losses
	Commercial, financial and agricultural	$	50	$	1,171	$	1,221
	Real estate – construction		90		1,431		1,521
	Real estate – mortgage		847		3,905		4,752
	Installment loans to individuals		-		243		243
	All other loans		-		81		81
	Total	$	987	$	6,831	$	7,818
	Loans
	Commercial, financial and agricultural	$	500	$	81,257	$	81,757
	Real estate – construction		518		46,441		46,959
	Real estate – mortgage		6,466		406,769		413,235
	Installment loans to individuals		15		24,792		24,807
	All other loans		-		13,478		13,478
	Total	$	7,499	$	572,737	$	580,236

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets	'
	Note 8 – Goodwill and Intangible Assets
	Goodwill is not amortized and is tested for impairment annually or more frequently if events and circumstances indicate that the asset might be impaired.  The goodwill impairment test is conducted in first quarter annually and is a two-step test.  The first step, used to identify potential impairment, involves comparing each reporting unit’s estimated fair value to its carrying value, including goodwill.  Currently the Company has one reporting unit and does not meet the tests to segment under generally accepted accounting standards.  If the estimated fair value of the reporting unit exceeds its carrying value, goodwill is considered not to be impaired. If the carrying value exceeds estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of impairment.
	If required, the second step involves calculating an implied fair value of goodwill which is determined in a manner similar to the amount of goodwill calculated in a business combination, by measuring the excess of the estimated fair value of the reporting unit, as determined in the first step, over the aggregate estimated fair values of the individual assets, liabilities and identifiable intangibles as if the reporting unit was being acquired in a business combination.  If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment.  If the carrying value of goodwill exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess.  An impairment loss cannot exceed the carrying value of goodwill.
	The Company’s common stock price has historically traded above its book value per common share and tangible book value per common share and was trading above its book value per common share and tangible book value per common share as of September 30, 2014.  In the event the stock price were to trade below its book value per common share and tangible book value per common share, an evaluation of the carrying value of goodwill would be performed as of the reporting date.  Such a circumstance would be one factor in an evaluation that could result in an eventual goodwill impairment charge. Additionally, should future earnings and cash flows decline and/or discount rates increase, an impairment charge to goodwill and other intangible assets may also be required.
	No impairment of goodwill is recorded in the current or prior reportable periods.  Total goodwill as of the reportable date is $13.7 million or 1.13% of total assets or 11.14% of total capital.
	Amortization expense of the other identifiable intangibles was approximately $32,000 for the nine months ended September 30, 2014 and 2013, respectively.

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Borrowings	'
	Note 9 – Borrowings
	In March 2005, the Company formed a wholly owned subsidiary -- First Citizens (TN) Statutory Trust III.  The trust was created as a Delaware statutory trust for the sole purpose of issuing and selling trust preferred securities and using proceeds from the sale to acquire long-term subordinated debentures issued by the Company.  The debentures are the sole assets of the trust.  The Company owns 100% of the common stock of the trust.
	On March 17, 2005, the Company, through First Citizens (TN) Statutory Trust III, sold 5,000 of its floating rate trust preferred securities at a liquidation amount of $1,000 per security for an aggregate amount of $5.0 million.  For the period beginning on (and including) the date of original issuance and ending on (but excluding) June 17, 2005, the rate per annum was 4.84%.  For each successive period beginning on (and including) June 17, 2005, and each succeeding interest payment date, interest accrues at a rate per annum equal to the three-month LIBOR plus 1.80%.  Interest payment dates are March 17, June 17, September 17, and December 17 during the 30-year term.  The entire $5.0 million in proceeds was used to reduce other debt at the Company.  The Company’s obligation under the debentures and related documents constitute a full and unconditional guarantee by the Company of the trust issuer’s obligations under the trust preferred securities.
	In March 2007, the Company formed a wholly owned subsidiary -- First Citizens (TN) Statutory Trust IV.  The trust was created as a Delaware statutory trust for the sole purpose of issuing and selling trust preferred securities and using proceeds from the sale to acquire long-term subordinated debentures issued by the Company.  The debentures are the sole assets of the trust.  The Company owns 100% of the common stock of the trust.
	In March 2007, the Company, through First Citizens (TN) Statutory Trust IV, sold 5,000 of its floating rate trust preferred securities at a liquidation amount of $1,000 per security for an aggregate amount of $5.0 million.  For the period beginning on (and including) the date of original issuance and ending on (but excluding) June 15, 2007, the rate per annum was 7.10%.  For each successive period beginning on (and including) June 15, 2007, and each succeeding interest payment date, interest accrues at a rate per annum equal to the three-month LIBOR plus 1.75%.  Interest payment dates are March 15, June 15, September 15, and December 15 during the 30-year term.  The purpose of proceeds was to refinance the debt issued through First Citizens (TN) Statutory Trust II at a lower spread to LIBOR and results in savings of approximately $92,500 annually.  First Citizens (TN) Statutory Trust II was dissolved as a result of this transaction.  The Company’s obligation under the debentures and related documents constitute a full and unconditional guarantee by the Company of the trust issuer’s obligations under the trust preferred securities.
	Although for accounting presentation the trust preferred securities are presented as debt, the outstanding balance qualifies as Tier I capital subject to the limitation that the amount of the securities included in Tier I Capital cannot exceed 25% of total Tier I capital.
	The Company is dependent on the profitability of its subsidiaries and their ability to pay dividends in order to service its long-term debt.
	The Bank had secured advances from the FHLB totaling $46.5 million as of September 30, 2014 and $40.9 million as of December 31, 2013.  FHLB borrowings are comprised primarily of advances with principal due at call date or maturity date with fixed interest rates ranging from 0.54% to 7.05%.  Some of these FHLB borrowings have quarterly call features and maturities ranging from 2014 to 2023.  Advances totaling $14 million require repayment if the call feature is exercised.  Under the existing and forecasted rate environments, borrowings with call features in place are not likely to be called in the next 12 months.  Obligations are secured by loans totaling $389 million consisting of the Bank’s entire portfolio of fully disbursed, one-to-four family residential mortgages, commercial mortgages, farm mortgages, second mortgages and multi-family residential mortgages.  The Bank had additional borrowing capacity with the FHLB of $95.1 million as of September 30, 2014.

Bank_Owned_Life_Insurance_and_

Bank Owned Life Insurance and Imputed Income Tax Reimbursement Agreements	9 Months Ended
	Sep. 30, 2014
Life Insurance, Corporate Or Bank Owned [Abstract]	'
Bank Owned Life Insurance and Imputed Income Tax Reimbursement Agreements	'
	Note 10 – Bank Owned Life Insurance and Imputed Income Tax Reimbursement Agreements
	The Bank has a significant investment in bank-owned life insurance policies (“BOLI”) and provides endorsement split dollar life insurance to certain employees in the position of Vice President and higher after one year of service.  The cash surrender values of BOLI were $22.8 million and $22.5 million as of September 30, 2014 and December 31, 2013, respectively.  BOLI is initially recorded at the amount of premiums paid and is adjusted to current cash surrender values.  Changes in cash surrender values are recorded in other non-interest income and are based on premiums paid less expenses plus accreted interest income.  Earnings on BOLI resulted in non-interest income of approximately $441,000 and $465,000 for the nine months ended September 30, 2014 and 2013, respectively.
	Post-retirement death benefits for endorsement split dollar life insurance plans are accounted for in accordance with FASB ASC Subtopic 715-60, “Compensation – Retirement Benefits – Defined Benefit Plans – Postretirement.”  Expense for accrual of such benefits is reflected in Salaries and Employee Benefits on the Consolidated Statements of Income and was approximately $168,000 and $100,000 for the nine months ended September 30, 2014 and 2013, respectively.  The accrued liability for post-retirement death benefits is included in Other Liabilities on the Consolidated Balance Sheet and totaled $2.7 million and $2.6 million as of September 30, 2014 and December 31, 2013, respectively.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements	'
	Note 11 – Fair Value Measurements
	Fair value measurements are used to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures.  The Company measures fair value under guidance provided by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”).  ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosure requirements regarding fair value measurements.  ASC 820 does not expand the use of fair value in any new circumstances but clarifies the principle that fair value should be based on assumptions that market participants would use when pricing the asset or liability. ASC 820 outlines the following three acceptable valuation techniques may be used to measure fair value:
		a.	Market approach—The market approach uses prices and other relevant information generated by market transactions involving identical or similar assets or liabilities.  This technique includes matrix pricing that is a mathematical technique used principally to value debt securities without relying solely on quoted prices for specific securities but rather by relying on securities’ relationship to other benchmark quoted securities.
		b.	Income approach—The income approach uses valuation techniques to convert future amounts such as earnings or cash flows to a single present discounted amount.  The measurement is based on the value indicated by current market expectations about those future amounts.  Such valuation techniques include present value techniques, option-pricing models (such as the Black-Scholes-Merton formula or a binomial model), and multi-period excess earnings method (used to measure fair value of certain intangible assets).
		c.	Cost approach—The cost approach is based on current replacement cost which is the amount that would currently be required to replace the service capacity of an asset.
	Valuation techniques are selected as appropriate for the circumstances and for which sufficient data is available.  Valuation techniques are to be consistently applied, but a change in valuation technique or its application may be made if the change results in a measurement that is equally or more representative of fair value under the circumstances.  Revisions resulting from a change in valuation technique or its application are accounted for as a change in accounting estimate which does not require the change in accounting estimate to be accounted for by restating or retrospectively adjusting amounts reported in financial statements of prior periods or by reporting pro forma amounts for prior periods.
	ASC 820 also establishes a hierarchy that prioritizes information used to develop those assumptions.  The level in the hierarchy within which the fair value measurement in its entirety falls is determined based on the lowest level input that is significant to the fair value measurement in its entirety.  The Company considers an input to be significant if it drives more than 10% of the total fair value of a particular asset or liability.  The hierarchy is as follows:
		⋅	Level 1 Inputs (Highest ranking):     Unadjusted quoted prices in active markets for identical assets or liabilities that the entity has the ability to access at the measurement date.
		⋅	Level 2 Inputs:     Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.  Such inputs may include quoted prices for similar assets or liabilities in active markets, and inputs other than quoted market prices that are observable for the assets and liabilities such as interest rates and yield curves that are observable at commonly quoted intervals.
		⋅	Level 3 Inputs (Lowest ranking):     Unobservable inputs for determining fair values of assets and liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets and liabilities.
	Assets and liabilities may be measured for fair value on a recurring basis (daily, weekly, monthly or quarterly) or on a non-recurring basis in periods subsequent to initial recognition.  Recurring valuations are measured regularly for investment securities and the cash flow hedge.  Loans held for sale, other real estate and impaired loans are measured at fair value on a non-recurring basis and do not necessarily result in a change in the amount recorded on the Consolidated Balance Sheets.  Generally, these assets have non-recurring valuations that are the result of application of other accounting pronouncements that require the assets be assessed for impairment or at the lower of cost or fair value.  Fair values of loans held for sale are considered Level 2.  Fair values for other real estate and impaired loans are considered Level 3.
	The Company obtains fair value measurements for securities from a third party vendor based on Level 2 inputs.    The fair value measurements reported in Level 2 are primarily matrix pricing that considers observable data (such as dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and terms and conditions of bonds, and other factors).  Fair value measurements for pooled trust-preferred securities are obtained through the use of valuation models that include unobservable inputs which are considered Level 3 inputs.
	Certain non-financial assets and non-financial liabilities measured at fair value on a recurring basis include reporting units measured at fair value in the first step of a goodwill impairment test. Certain non-financial assets measured at fair value on a non-recurring basis include non-financial assets and non-financial liabilities measured at fair value in the second step of a goodwill impairment test, as well as intangible assets and other non-financial long-lived assets measured at fair value for impairment assessment.
	Recurring Basis
	The following are descriptions of valuation methodologies used for assets and liabilities measured at fair value on a recurring basis.
	Available for Sale Securities
	Fair values for available-for-sale securities are obtained from a third party vendor and are valued using Level 2 inputs.
	A summary of assets and liabilities as of September 30, 2014 and December 31, 2013 measured at estimated fair value on a recurring basis is as follows (in thousands):
				Level 1		Level 2		Level 3		Total Fair
				Inputs		Inputs		Inputs		Value
	September 30, 2014:
	Financial assets:
	Securities available-for-sale		$	-	$	437,789	$	-	$	437,789
	December 31, 2013:
	Financial assets:
	Securities available-for-sale		$	-	$	456,525	$	-	$	456,525
	Non-Recurring Basis
	Certain assets are measured at fair value on a non-recurring basis as described below.
	Impaired Loans
	Impaired loans are evaluated and valued at the time the loan is identified as impaired at the lower of cost or fair value.  Fair value is measured based on the value of the collateral securing these loans.  Collateral may be real estate and/or business assets including equipment, inventory and/or accounts receivable.  Independent appraisals for collateral are obtained and may be discounted by management based on historical experience, changes in market conditions from time of valuation and/or management’s knowledge of the borrower and the borrower’s business.  As such discounts may be significant, these inputs are considered Level 3 in the hierarchy for determining fair value.  Values of impaired loans are reviewed on at least a quarterly basis to determine if specific allocations in the allowance for loan losses are adequate.
	Loans Held for Sale
	Loans held for sale are recorded at the lower of cost or fair value.  Fair value of loans held for sale are based upon binding contracts and quotes from third party investors that qualify as Level 2 inputs for determining fair value.  Loans held for sale did not have an impairment charge for second quarters ended September 30, 2014 or 2013.
	Other Real Estate Owned
	Other real estate owned is recorded at the lower of cost or fair value.  Fair value is measured based on independent appraisals and may be discounted by management based on historical experience and knowledge and changes in market conditions from time of valuation.  As such discounts may be significant, these inputs are considered Level 3 in the hierarchy for determining fair value.  Values of other real estate owned are reviewed at least annually or more often if circumstances require more frequent evaluations.
	A summary of assets as of September 30, 2014 and December 31, 2013 measured at estimated fair value on a non-recurring basis were as follows:
				Level 1		Level 2		Level 3		Total Fair
				Inputs		Inputs		Inputs		Value
	September 30, 2014:
	Assets:
	Impaired loans		$	-	$	-	$	4,188	$	4,188
	Loans held for sale			-		882		-		882
	Other real estate owned			-		-		5,485		5,485
	December 31, 2013:
	Assets:
	Impaired loans		$	-	$	-	$	7,499	$	7,499
	Loans held for sale			-		3,098		-		3,098
	Other real estate owned			-		-		6,826		6,826
	Fair Value Estimates
	ASC 820 requires disclosure of the estimated fair value of financial instruments for interim and annual periods.  The following assumptions were made and methods applied to estimate the fair value of each class of financial instruments not measured at fair value on the Consolidated Balance Sheets:
	Cash and Cash Equivalents
	For instruments that qualify as cash equivalents, as described in Note 1, the carrying amount is assumed to be fair value.
	Loans
	The fair value of variable-rate loans with no significant change in credit risk subsequent to loan origination is based on carrying amounts.  For other loans, such as fixed rate loans, fair values are estimated utilizing discounted cash flow analyses, applying interest rates currently offered for new loans with similar terms to borrowers of similar credit quality.  Fair values of loans that have experienced significant changes in credit risk have been adjusted to reflect such changes.
	Accrued Interest Receivable
	The fair values of accrued interest receivable and other assets are assumed to be the carrying value.
	Federal Home Loan Bank and Federal Reserve Bank Stock
	The carrying amounts of capital stock of the FHLB of Cincinnati and Federal Reserve Bank of St. Louis approximate fair value.
	BOLI
	Carrying amount of BOLI is the cash surrender value as of the end of the periods presented and approximates fair value.
	Deposit Liabilities
	The fair value of deposit liabilities are assumed to be the carrying value.
	Demand Deposits
	The fair values of deposits which are payable on demand, such as interest-bearing and non-interest-bearing checking accounts, passbook savings, and certain money market accounts are equal to the carrying amount of the deposits.
Variable-Rate Deposits
The fair value of variable-rate money market accounts and certificates of deposit approximate their carrying value at the balance sheet date.
Fixed-Rate Deposits
For fixed-rate certificates of deposit, fair values are estimated utilizing discounted cash flow analyses, which apply interest rates currently being offered on certificates of deposits to a schedule of aggregated monthly maturities on time deposits.
Short Term and Other Borrowings
For securities sold under repurchase agreements payable upon demand, the carrying amount is a reasonable estimate of fair value.  For securities sold under repurchase agreements for a fixed term, fair values are estimated using the same methodology as fixed rate time deposits discussed above.  The fair value of the advances from the FHLB and other long-term borrowings are estimated by discounting the future cash outflows using the current market rates.
Other Liabilities
Fair value of other liabilities is assumed to be the carrying values.
The carrying amount and fair value of assets and liabilities as of September 30, 2014 and December 31, 2013 were as follows (in thousands):
			Carrying		Level 1		Level 2		Level 3		Fair
			Amount		Inputs		Inputs		Inputs		Value
As of September 30, 2014:
Financial assets:
Cash and cash equivalents		$	25,215	$	25,215	$	-	$	-	$	25,215
Interest-bearing deposits in other banks			45,259		45,259		-		-		45,259
Investment securities			437,789		-		437,789		-		437,789
Loans, net of allowance			604,370		-		608,718		4,188		612,906
Loans held-for-sale			882		-		882		-		882
Accrued interest receivable			6,570		-		6,570		-		6,570
Federal Reserve Bank and Federal Home Loan Bank Stock			5,684		-		5,684		-		5,684
Other real estate owned			5,485		-		-		5,485		5,485
Bank owned life insurance			22,786		-		22,786		-		22,786
Financial liabilities:									-
Deposits			978,892		-		979,454		-		979,454
Short-term borrowings			47,291		-		47,291		-		47,291
Other borrowings			51,810		-		51,810		-		51,810
Other liabilities			8,068		-		8,068		-		8,068
Off-balance sheet arrangements									-
Commitments to extend credit			61,187		-		61,187		-		61,187
Standby letters of credit			2,342		-		2,342		-		2,342
As of December 31, 2013:
Financial assets
Cash and cash equivalents		$	25,249	$	25,249	$	-	$	-	$	25,249
Interest bearing deposits in other banks			21,865		21,865		-		-		21,865
Investment securities			456,525		-		456,525		-		456,525
Loans, net of allowance			572,418		-		570,862		7,499		578,361
Loans held for sale			3,098		-		3,098		-		3,098
Accrued interest receivable			5,011		-		5,011		-		5,011
Federal Reserve Bank and Federal Home Loan Bank Stock			5,684		-		5,684		-		5,684
Other real estate owned			6,826		-		-		6,826		6,826
Bank owned life insurance			22,466		-		22,466		-		22,466
Financial liabilities									-
Deposits			968,530		-		969,520		-		969,520
Short-term borrowings			36,808		-		36,808		-		36,808
Other borrowings			51,167		-		49,638		-		49,638
Other liabilities			5,361		-		5,361		-		5,361
Off-balance sheet arrangements									-
Commitments to extend credit			87,698		-		87,698		-		87,698
Standby letters of credit			4,266		-		4,266		-		4,266

Comprehensive_Income

Comprehensive Income	9 Months Ended
	Sep. 30, 2014
comprehensive Income [Abstract]	'
Comprehensive Income	'
	Note 12 - Comprehensive Income
	The tax effects of each component of other comprehensive income for the three and nine months ended September 30, 2014 and 2013 are as follows:
			Before-tax			Tax (Expense)		After-tax
			Amount			or Benefit		Amount
	Three months ended September 30, 2014
	Unrealized gains (losses) on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	783		$	-300	$	483
	Reclassification adjustments for net gains included in net income		-			-		-
	Net unrealized gains (losses)	$	783		$	-300	$	483
	Three months ended September 30, 2013
	Unrealized (losses) gains on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	-536		$	205	$	-331
	Reclassification adjustments for net gains included in net income		-			-		-
	Net unrealized (losses) gains	$	-536		$	205	$	-331
	Nine months ended September 30, 2014
	Unrealized gains (losses) on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	7,846		$	-3,004	$	4,842
	Reclassification adjustments for net gains included in net income		-595	*		228		-367
	Net unrealized gains (losses)	$	7,251		$	-2,776	$	4,475
	Nine months ended September 30, 2013
	Unrealized (losses) gains on available-for-sale securities:
	Unrealized (losses) gains arising during the period	$	-14,578		$	5,582	$	-8,996
	Reclassification adjustments for net gains included in net income		-303			116		-187
	Net unrealized (losses) gains	$	-14,881		$	5,698	$	-9,183
	*For the nine months ended September 30, 2014, reclassification adjustment for gains included in net income reflect net gains on sale of available-for-sale debt securities and do not include gain recognized on the sale of the Fannie and Freddie Mac preferred stock as no unrealized gains or losses were recorded in Accumulated Other Comprehensive Income.
	During a special meeting on July 16, 2014, the Company’s shareholders voted on and approved authorizing an additional class of common stock (Class A common stock) and a reclassification of Company’s outstanding common stock.  Upon the filing of Company’s Charter Amendment on July 18, 2014, each share of Company’s common stock outstanding immediately prior to such filing owned by a shareholder of record who owned between one and 299 shares of such common stock was, by virtue of the filing of the Company’s Charter Amendment and without any action on the part of the holders, reclassified as Class A common stock, on the basis of one share of Class A common stock per each share of common stock so reclassified. Each share of Company’s common stock outstanding immediately prior to the filing of the Company’s Charter Amendment owned by a shareholder of record who owned 300 or more shares of such common stock was not reclassified and continued to be classified as common stock. The Company’s common stock continues to have unlimited voting rights. Company’s Class A common stock has no voting rights, except as may be required by law.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 13 Subsequent Events
	The Company has reviewed subsequent events through November 4, 2014, the date the financial statements were available to be issued.
	On October 1, 2014, the Company entered into a Loan Agreement, Pledge and Security Agreement, Promissory Note (Fixed Rate) and Promissory Note (Floating Rate) (collectively, the “Loan Documents”) with First Tennessee Bank, National Association (the “Lender”), pursuant to which the Lender has agreed to extend to the Company two five-year term loans in the aggregate maximum principal amount of $12,000,000 (the “Credit Facilities”). The Loan Documents provide that the Credit Facilities will be repaid in quarterly installments of principal and interest based on a ten-year amortization schedule at a rate of interest as follows:
		⋅	the $6,000,000 five-year fixed rate loan will accrue interest at a fixed rate of 3.76%; and
		⋅	the $6,000,000 five-year floating rate loan will accrue interest at the 90 day rounded LIBOR plus 2%.
	The Credit Facilities are secured by a pledge of 51% of the stock of First Citizens National Bank, the Company’s wholly owned subsidiary. The Loan Documents also contain a number of affirmative and negative covenants, including limitations on the incurrence of additional debt, liens on property, guarantees, mergers, consolidations, liquidations and dissolutions, asset sales, dividends and other payments in respect of our capital stock, relocation of the Company’s principal office, principal banking office, or principal registered office, and transactions with affiliates. The Company is using the proceeds of the Credit Facilities to finance a part of the cash portion of the merger consideration payable to shareholders of Southern Heritage described below.
	Also on October 1, 2014, the Company completed its previously announced acquisition of Southern Heritage pursuant to the terms of the Merger Agreement. In accordance with the Merger Agreement, Southern Heritage merged with and into the Company, with the Company continuing as the surviving corporation.
	Following the closing of the Merger, all outstanding shares of Southern Heritage stock were converted into the right to receive an aggregate of (i) $16,085,903.75 in cash and (ii) 269,302 shares of Company common stock and 108,356 shares of Company Class A common stock, depending on the class of Southern Heritage stock held and subject to adjustment as set forth in the Merger Agreement. Southern Heritage shareholders who held Southern Heritage common stock received Company common stock and Southern Heritage shareholders who held Southern Heritage Class A common stock, Southern Heritage Class B common stock or Southern Heritage Series A preferred stock received Company Class A common stock.  Each share of Southern Heritage stock issued and outstanding immediately prior to the effective time of the Merger was, subject to the election procedures and adjustments described in the Merger Agreement, converted into the right to receive (i) $12.25 in cash, plus (ii) 0.2876 of a share of Company stock. In lieu of the issuance of any fractional shares of Company stock, the Company paid each former Southern Heritage shareholder who would otherwise be entitled to receive any fractional shares an amount in cash determined by multiplying (i) $42.60 by (ii) the fraction of a share of Company common stock to which such holder would otherwise have been entitled to receive.

Investment_Securities_Tables

Investment Securities (Tables)	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of amortized cost and fair value of securities	'
	The amortized cost and fair value of securities as of September 30, 2014 and December 31, 2013 were as follows:
					Gross			Gross
		Amortized			Unrealized			Unrealized
		Cost			Gains			Losses			Fair Value
	As of September 30, 2014:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations	$	292,051		$	3,183		$	-5,217		$	290,017
	Obligations of states and political subdivisions		139,060			8,920			-269			147,711
	All other		10			51			-			61
	Total investment securities	$	431,121		$	12,154		$	-5,486		$	437,789
	As of December 31, 2013:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations	$	326,272		$	2,927		$	-7,496		$	321,703
	Obligations of states and political subdivisions		130,813			5,338			-1,400			134,751
	All other		23			48			-			71
	Total investment securities	$	457,108		$	8,313		$	-8,896		$	456,525
Schedule of contractual maturities of debt securities available-for-sale	'
	The following table summarizes contractual maturities of debt securities available-for-sale as of September 30, 2014 (in thousands):
		Amortized Cost			Fair Value
	Amounts maturing in:
	One year or less	$	2,547		$	2,578
	After one year through five years		17,054			17,999
	After five years through ten years		69,750			73,550
	After ten years*		341,760			343,601
	Total debt securities	$	431,111		$	437,728
	Equity securities		10			61
	Total securities	$	431,121		$	437,789
Schedule of Sales and gains (losses) on sale of available-for-sale securities	'
	Sales and gains (losses) on sale of available-for-sale securities for the nine months ended September 30, 2014 and 2013 are presented as follows (in thousands):
			Gross Sales			Gross Gains			Gross Losses			Net Gains
	2014		$	22,845		$	1,385		$	-94		$	1,291
	2013		$	29,317		$	303		$	-		$	303
Schedule of securities with gross unrealized losses aggregated by investment category and the length of time	'
	The following table presents information on securities with gross unrealized losses as of September 30, 2014, aggregated by investment category and the length of time that the individual securities have been in a continuous loss position (in thousands):
		Less Than 12 Months						Over 12 Months						Total
		Gross						Gross						Gross
		Unrealized						Unrealized						Unrealized
		Losses			Fair Value			Losses			Fair Value			Losses		Fair Value
	Securities Available-for-Sale:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations	$	-445		$	43,642		$	-4,772		$	122,095		$	-5,217	$	165,737
	Obligations of states and political subdivisions		-3			550			-266			11,555			-269		12,105
	Other debt securities		-			-			-			-			-		-
	Total securities with unrealized losses	$	-448		$	44,192		$	-5,038		$	133,650		$	-5,486	$	177,842

Loans_Tables

Loans (Tables)	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Schedule of performing and non-performing loans	'
			Performing			Non- Performing*			Total
	September 30, 2014:
	Commercial, financial and agricultural		$	106,225		$	206		$	106,431
	Real estate – construction			55,727			745			56,472
	Real estate – mortgage			406,772			6,344			412,234
	Installment loans to individuals			24,066			37			24,103
	All other loans			12,680			0			12,680
	Total		$	605,470		$	7,332		$	611,920
	December 31, 2013:
	Commercial, financial and agricultural		$	81,089		$	668		$	81,757
	Real estate – construction			46,313			646			46,959
	Real estate – mortgage			406,082			7,153			413,235
	Installment loans to individuals			24,743			64			24,807
	All other loans			13,477			-			13,478
	Total		$	571,704		$	8,531		$	580,236
	_________________
	*Non-Performing loans consist of loans that are on non-accrual status and loans 90 days past due and still accruing interest.
Schedule of aging analysis of loans outstanding	'
		30-59 Days		60-89 Days		Greater Than		Total		Current	Total Loans		Recorded
		Past Due		Past Due		90 Days		Past Due					Investment > 90
													Days and A
													ccruing
	As of September 30, 2014:
	Commercial, financial and agricultural	$  136		$107		$  48		$   291		$106,140	$106,431		$     1
	Real estate – construction	52		0		260		312		56,160	56,472		-
	Real estate – mortgage	3,537		328		4,215		8,080		404,154	412,234		-
	Installment loans to individuals	235		44		1		280		23,823	24,103		-
	All other loans	0		0		0		0		12,680	12,680		-
	Total	$3,960		$479		$4,524		$8,963		$602,957	$611,920		$      1
	As of December  31, 2013:
	Commercial, financial and agricultural	$305		$117		$596		$1,018		$80,739	$81,757		$      -
	Real estate – construction	263		25		53		341		46,618	46,959		53
	Real estate – mortgage	3,157		2,116		2,845		8,118		405,117	413,235		88
	Installment loans to individuals	99		3		13		115		24,692	24,807		8
	All other loans	-		-		-		-		13,478	13,478		-
	Total	$3,824		$2,261		$3,507		$9,592		$570,644	$580,236		$149
Schedule of loans on non-accrual status	'
			September 30, 2014			December 31, 2013
	Commercial, financial and agricultural		$	206		$	668
	Real estate – construction			745			593
	Real estate – mortgage			6,344			7,065
	Installment loans to individuals			37			56
	All other loans			-			-
	Total		$	7,332		$	8,382
Schedule of loans by internal risk rating by category	'
			Grades 1-4			Grade 5			Grades 6-8		Total
	September 30, 2014:
	Commercial, financial and agricultural		$	106,101		$	128		$	202	$	106,431
	Real estate – construction			53,673			-			2,799		56,472
	Real estate – mortgage			396,714			1,441			14,079		412,234
	Installment loans to individuals			24,007			-			96		24,103
	All other loans			12,680			-			-		12,680
	Total		$	593,175		$	1,569		$	17,176	$	611,920
	December 31, 2013:
	Commercial, financial and agricultural		$	80,639		$	267		$	851	$	81,757
	Real estate – construction			42,486			611			3,862		46,959
	Real estate – mortgage			394,749			1,645			16,841		413,235
	Installment loans to individuals			24,662			-			145		24,807
	All other loans			13,478			-			-		13,478
	Total		$	556,014		$	2,523		$	21,699	$	580,236
Schedule of impaired loans	'
						Unpaid					Average			Interest
			Recorded			Principal			Specific		Recorded			Income
			Investment			Balance			Allowance		Investment			Recognized
	September 30, 2014:
	With no specific allocation recorded:
	Commercial, financial and agricultural		$	-		$	-			N/A	$	-		$	-
	Real estate – construction			201			201			N/A		264			-
	Real estate – mortgage			1,305			1,409			N/A		1,420			31
	Installment loans to individuals			5			5			N/A		7			-
	All other loans			-			-			N/A		-			-
	With allocation recorded:
	Commercial, financial and agricultural		$	-		$	-		$	-	$	375		$	-
	Real estate – construction			156			156			79		100			4
	Real estate – mortgage			2,521			2,621			403		3,672			5
	Installment loans to individuals			-			-			-		-			-
	All other loans			-			-			-		-			-
	Total:
	Commercial, financial and agricultural		$	-		$	-		$	-	$	375		$	-
	Real estate – construction			357			357			79		364			4
	Real estate – mortgage			3,826			4,030			403		5,092			36
	Installment loans to individuals			5			5			-		7			-
	All other loans			-			-			-		-			-
	30-Sep-13
	With no specific allocation recorded:
	Commercial, financial and agricultural		$	-		$	-			N/A	$	35		$	-
	Real estate – construction			442			442			N/A		633			6
	Real estate – mortgage			1,611			1,611			N/A		2,504			20
	Installment loans to individuals			4			4			N/A		6			-
	All other loans			-			-			N/A		-			-
	With allocation recorded:
	Commercial, financial and agricultural		$	534		$	534		$	71	$	845		$	-
	Real estate – construction			101			101			10		172			-
	Real estate – mortgage			5,028			5,028			1,023		5,503			4
	Installment loans to individuals			18			18			6		8			-
	All other loans			-			-			3		-			-
	Total:
	Commercial, financial and agricultural		$	534		$	534		$	71	$	880		$	-
	Real estate – construction			543			543			10		805			6
	Real estate – mortgage			6,639			6,639			1,023		8,007			24
	Installment loans to individuals			22			22			6		14			-
	All other loans			-			-			3		-			-
Schedule of loans restructured & troubled debt restructurings re-defaulted	'
					Pre-Modification			Post-Modification
			Number of		Outstanding Recorded			Outstanding Recorded
			Contracts		Investment			Investment
	Troubled debt restructurings:
	Commercial, financial and agricultural		7		$	474		$	333
	Real estate – construction		9			1,287			1,026
	Real estate – mortgage		27			4,892			4,130
	Installment loans to individuals		18			140			61
	All other loans		0			0			0
	Total		61		$	6,793		$	5,550

Allowance_for_Loan_Losses_Tabl

Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2014
Allowance For Credit Losses [Abstract]	'
Schedule of allowance for loan losses by category and the percentage of each category in the loan portfolio to total loans	'
		September 30, 2014				December 31, 2013
		Amount		% to Total Loans		Amount		% to Total Loans
	Commercial, financial and agricultural	$	1,074	17.37	%	$	1,221	14.09	%
	Real estate – construction		1,276	9.22	%		1,521	8.09	%
	Real estate – mortgage		4,559	67.41	%		4,752	71.22	%
	Installment loans to individuals		327	3.93	%		243	4.28	%
	All other loans		314	2.07	%		81	2.32	%
	Total	$	7,550	100	%	$	7,818	100	%
Schedule of allowance for loan losses by loan category	'
		Beginning Balance		Charge-offs		Recoveries		Provision		Ending Balance
	Allowance for loan losses:
	Commercial, financial and agricultural	$	1,221	$	-244	$	84	$	13	$	1,074
	Real estate – construction		1,521		-2		20		-263		1,276
	Real estate – mortgage		4,752		-672		52		427		4,559
	Installment loans to individuals		243		-76		34		126		327
	All other loans		81		-279		190		322		314
	Total	$	7,818	$	-1,273	$	380	$	625	$	7,550
Schedule of allowance for loan losses for outstanding loans by category evaluated individually and collectively	'
		Evaluated		Evaluated
		Individually		Collectively		Total
	As of September 30, 2014:
	Allowance for loan losses
	Commercial, financial and agricultural	$	-	$	1,074	$	1,074
	Real estate – construction		79		1,197		1,276
	Real estate – mortgage		402		4,157		4,559
	Installment loans to individuals		-		327		327
	All other loans		-		314		314
	Total	$	481	$	7,069	$	7,550
	Loans
	Commercial, financial and agricultural	$	-	$	106,431	$	106,431
	Real estate – construction		364		56,108		56,472
	Real estate – mortgage		3,838		408,396		412,234
	Installment loans to individuals		-		24,103		24,103
	All other loans		6		12,674		12,680
	Total	$	4,208	$	607,712	$	611,920
	As of December 31, 2013:
	Allowance for loan losses
	Commercial, financial and agricultural	$	50	$	1,171	$	1,221
	Real estate – construction		90		1,431		1,521
	Real estate – mortgage		847		3,905		4,752
	Installment loans to individuals		-		243		243
	All other loans		-		81		81
	Total	$	987	$	6,831	$	7,818
	Loans
	Commercial, financial and agricultural	$	500	$	81,257	$	81,757
	Real estate – construction		518		46,441		46,959
	Real estate – mortgage		6,466		406,769		413,235
	Installment loans to individuals		15		24,792		24,807
	All other loans		-		13,478		13,478
	Total	$	7,499	$	572,737	$	580,236

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Schedule of assets and liabilities measured at estimated fair value on a recurring basis	'
			Level 1		Level 2		Level 3		Total Fair
			Inputs		Inputs		Inputs		Value
	September 30, 2014:
	Financial assets:
	Securities available-for-sale	$	-	$	437,789	$	-	$	437,789
	December 31, 2013:
	Financial assets:
	Securities available-for-sale	$	-	$	456,525	$	-	$	456,525
Schedule of assets measured at estimated fair value on a non-recurring basis	'
			Level 1		Level 2		Level 3		Total Fair
			Inputs		Inputs		Inputs		Value
	September 30, 2014:
	Assets:
	Impaired loans	$	-	$	-	$	4,188	$	4,188
	Loans held for sale		-		882		-		882
	Other real estate owned		-		-		5,485		5,485
	December 31, 2013:
	Assets:
	Impaired loans	$	-	$	-	$	7,499	$	7,499
	Loans held for sale		-		3,098		-		3,098
	Other real estate owned		-		-		6,826		6,826
Schedule of carrying amount and fair value of assets and liabilities	'
			Carrying		Level 1		Level 2		Level 3		Fair
			Amount		Inputs		Inputs		Inputs		Value
	As of September 30, 2014:
	Financial assets:
	Cash and cash equivalents	$	25,215	$	25,215	$	-	$	-	$	25,215
	Interest-bearing deposits in other banks		45,259		45,259		-		-		45,259
	Investment securities		437,789		-		437,789		-		437,789
	Loans, net of allowance		604,370		-		608,718		4,188		612,906
	Loans held-for-sale		882		-		882		-		882
	Accrued interest receivable		6,570		-		6,570		-		6,570
	Federal Reserve Bank and Federal Home Loan Bank Stock		5,684		-		5,684		-		5,684
	Other real estate owned		5,485		-		-		5,485		5,485
	Bank owned life insurance		22,786		-		22,786		-		22,786
	Financial liabilities:								-
	Deposits		978,892		-		979,454		-		979,454
	Short-term borrowings		47,291		-		47,291		-		47,291
	Other borrowings		51,810		-		51,810		-		51,810
	Other liabilities		8,068		-		8,068		-		8,068
	Off-balance sheet arrangements								-
	Commitments to extend credit		61,187		-		61,187		-		61,187
	Standby letters of credit		2,342		-		2,342		-		2,342
	As of December 31, 2013:
	Financial assets
	Cash and cash equivalents	$	25,249	$	25,249	$	-	$	-	$	25,249
	Interest bearing deposits in other banks		21,865		21,865		-		-		21,865
	Investment securities		456,525		-		456,525		-		456,525
	Loans, net of allowance		572,418		-		570,862		7,499		578,361
	Loans held for sale		3,098		-		3,098		-		3,098
	Accrued interest receivable		5,011		-		5,011		-		5,011
	Federal Reserve Bank and Federal Home Loan Bank Stock		5,684		-		5,684		-		5,684
	Other real estate owned		6,826		-		-		6,826		6,826
	Bank owned life insurance		22,466		-		22,466		-		22,466
	Financial liabilities								-
	Deposits		968,530		-		969,520		-		969,520
	Short-term borrowings		36,808		-		36,808		-		36,808
	Other borrowings		51,167		-		49,638		-		49,638
	Other liabilities		5,361		-		5,361		-		5,361
	Off-balance sheet arrangements								-
	Commitments to extend credit		87,698		-		87,698		-		87,698
	Standby letters of credit		4,266		-		4,266		-		4,266

Comprehensive_Income_Tables

Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2014
comprehensive Income [Abstract]	'
Schedule of Comprehensive Income (Loss)	'
			Before-tax			Tax (Expense)		After-tax
			Amount			or Benefit		Amount
	Three months ended September 30, 2014
	Unrealized gains (losses) on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	783		$	-300	$	483
	Reclassification adjustments for net gains included in net income		-			-		-
	Net unrealized gains (losses)	$	783		$	-300	$	483
	Three months ended September 30, 2013
	Unrealized (losses) gains on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	-536		$	205	$	-331
	Reclassification adjustments for net gains included in net income		-			-		-
	Net unrealized (losses) gains	$	-536		$	205	$	-331
	Nine months ended September 30, 2014
	Unrealized gains (losses) on available-for-sale securities:
	Unrealized gains (losses) arising during the period	$	7,846		$	-3,004	$	4,842
	Reclassification adjustments for net gains included in net income		-595	*		228		-367
	Net unrealized gains (losses)	$	7,251		$	-2,776	$	4,475
	Nine months ended September 30, 2013
	Unrealized (losses) gains on available-for-sale securities:
	Unrealized (losses) gains arising during the period	$	-14,578		$	5,582	$	-8,996
	Reclassification adjustments for net gains included in net income		-303			116		-187
	Net unrealized (losses) gains	$	-14,881		$	5,698	$	-9,183
	*For the nine months ended September 30, 2014, reclassification adjustment for gains included in net income reflect net gains on sale of available-for-sale debt securities and do not include gain recognized on the sale of the Fannie and Freddie Mac preferred stock as no unrealized gains or losses were recorded in Accumulated Other Comprehensive Income.

Consolidated_Financial_Stateme1

Consolidated Financial Statements (Details Textual)	Sep. 30, 2014
First Citizens Bancshares, Inc.	'
Noncontrolling Interest [Line Items]	'
Number of wholly owned subsidiaries	2
Ownership Interest in two insurance subsidiaries	50.00%
First Citizens Holdings, Inc. | Common Stock	'
Noncontrolling Interest [Line Items]	'
Outstanding stock of First Citizens Properties, Inc.	100.00%
First Citizens Holdings, Inc. | Preferred Stock	'
Noncontrolling Interest [Line Items]	'
Outstanding stock of First Citizens Properties, Inc.	60.00%
Ownership percentage by directors executive officers employees and affiliates of bank	40.00%

Cash_Reserves_and_InterestBear1

Cash Reserves and Interest-Bearing Deposits in Other Banks (Details Textual) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Average cash balance	$500,000	$500,000
Balances in excess of required reserves held at the Federal Reserve Bank	43,200,000	19,800,000
Short-term certificates of deposit held in increments under FDIC insurance limits	$2,100,000	$2,000,000

Investment_Securities_Amortize

Investment Securities - Amortized cost and fair value of securities (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, amortized cost	$431,121	$457,108
Available-for-sale Securities, Gross Unrealized Gain	12,154	8,313
Available-for-sale Securities, Gross Unrealized Loss	-5,486	-8,896
Available-for-sale securities, Fair Value	437,789	456,525	[1]
U.S. Treasury securities and obligations of U.S. government agencies and corporations	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, amortized cost	292,051	326,272
Available-for-sale Securities, Gross Unrealized Gain	3,183	2,927
Available-for-sale Securities, Gross Unrealized Loss	-5,217	-7,496
Available-for-sale securities, Fair Value	290,017	321,703
Obligations of states and political subdivisions	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, amortized cost	139,060	130,813
Available-for-sale Securities, Gross Unrealized Gain	8,920	5,338
Available-for-sale Securities, Gross Unrealized Loss	-269	-1,400
Available-for-sale securities, Fair Value	147,711	134,751
All other	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, amortized cost	10	23
Available-for-sale Securities, Gross Unrealized Gain	51	48
Available-for-sale Securities, Gross Unrealized Loss	0	0
Available-for-sale securities, Fair Value	$61	$71
[1]	Derived from audited financial statements.

Investment_Securities_Contract

Investment Securities - Contractual maturities of debt securities available-for-sale (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, amounts maturing in one year or less, amortized Cost	$2,547	'
Available-for-sale securities, amounts maturing in after one year through five years, amortized cost	17,054	'
Available-for-sale securities, amounts maturing in after five years through ten years, amortized cost	69,750	'
Available-for-sale securities, amounts maturing in after ten years, amortized cost	341,760	'
Available-for-sale securities, total debt securities, amortized cost	431,111	'
Available-for-sale securities, amounts maturing in one year or less, fair value	2,578	'
Available-for-sale securities, amounts maturing after one year through five years, fair value	17,999	'
Available-for-sale securities, amounts maturing after five years through ten years, fair value	73,550	'
Available-for-sale securities, amounts maturing after ten years, fair value	343,601	'
Available-for-sale securities, total debt securities, fair value	437,728	'
Available-for-sale securities, amortized cost	431,121	457,108
Available-for-sale securities , fair value	437,789	456,525	[1]
Equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Available-for-sale securities, equity securities, amortized cost	10	'
Available-for-sale securities, equity securities, fair value	$61	'
[1]	Derived from audited financial statements.

Investment_Securities_Sales_an

Investment Securities - Sales and gains (losses) on sale of available-for-sale securities (Details 2) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'	'
Gross Sales	$22,845	$29,317
Gross Gains	1,385	303
Gross Losses	-94	0
Net Gains	$1,291	$303

Investment_Securities_Gross_un

Investment Securities - Gross unrealized losses aggregated by investment category and the length of time (Details 3) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	($448)
Available-for-sale securities, less than 12 months, fair value	44,192
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-5,038
Available-for-sale securities, over 12 months, fair value	133,650
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-5,486
Available-for-sale securities, total, fair value	177,842
U.S. Treasury securities and obligations of U.S. government agencies and corporations	'
Schedule of Available-for-sale Securities [Line Items]	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	-445
Available-for-sale securities, less than 12 months, fair value	43,642
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-4,772
Available-for-sale securities, over 12 months, fair value	122,095
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-5,217
Available-for-sale securities, total, fair value	165,737
Obligations of states and political subdivisions	'
Schedule of Available-for-sale Securities [Line Items]	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	-3
Available-for-sale securities, less than 12 months, fair value	550
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-266
Available-for-sale securities, over 12 months, fair value	11,555
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-269
Available-for-sale securities, total, fair value	12,105
Other debt securities	'
Schedule of Available-for-sale Securities [Line Items]	'
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	0
Available-for-sale securities, less than 12 months, fair value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	0
Available-for-sale securities, over 12 months, fair value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	0
Available-for-sale securities, total, fair value	$0

Investment_Securities_Details_

Investment Securities (Details Textual)	Sep. 30, 2014
Schedule of Available-for-sale Securities [Line Items]	'
Number of securities in unrealized loss position	74
Number of securities in unrealized loss position for greater than 12 months	59
Aggregate Unrealized Losses As Percent Of Amortized Cost Of Total Portfolio	1.24%

Loans_Performing_and_nonperfor

Loans - Performing and non-performing loans by category (Details) (USD $)	Sep. 30, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'
Total Loans	$611,920		$580,236	[1]
Loans Receivable	'		'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'
Commercial, financial and agricultural	106,431		81,757
Real estate - construction	56,472		46,959
Real estate - mortgage	412,234		413,235
Installment loans to individuals	24,103		24,807
All other loans	12,680		13,478
Total Loans	611,920		580,236
Loans Receivable | Performing	'		'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'
Commercial, financial and agricultural	106,225		81,089
Real estate - construction	55,727		46,313
Real estate - mortgage	406,772		406,082
Installment loans to individuals	24,066		24,743
All other loans	12,680		13,477
Total Loans	605,470		571,704
Loans Receivable | Non- Performing	'		'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'
Commercial, financial and agricultural	206	[2]	668	[2]
Real estate - construction	745	[2]	646	[2]
Real estate - mortgage	6,344	[2]	7,153	[2]
Installment loans to individuals	37	[2]	64	[2]
All other loans	0	[2]	0	[2]
Total Loans	$7,332	[2]	$8,531	[2]
[1]	Derived from audited financial statements.
[2]	Non-Performing loans consist of loans that are on non-accrual status and loans 90 days past due and still accruing interest.

Loans_Aging_analysis_of_loans_

Loans - Aging analysis of loans outstanding by category (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Total Loans	$611,920	$580,236	[1]
Loans Receivable	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	3,960	3,824
Financing Receivable, 60-89 Days Past Due	479	2,261
Financing Receivable, Greater Than 90 Days	4,524	3,507
Financing Receivable, Total Past Due	8,963	9,592
Financing Receivable, Current	602,957	570,644
Total Loans	611,920	580,236
Financing Receivable, Recorded Investment > 90 Days and Accruing	1	149
Loans Receivable | Commercial, financial and agricultural	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	136	305
Financing Receivable, 60-89 Days Past Due	107	117
Financing Receivable, Greater Than 90 Days	48	596
Financing Receivable, Total Past Due	291	1,018
Financing Receivable, Current	106,140	80,739
Total Loans	106,431	81,757
Financing Receivable, Recorded Investment > 90 Days and Accruing	1	0
Loans Receivable | Real estate - construction	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	52	263
Financing Receivable, 60-89 Days Past Due	0	25
Financing Receivable, Greater Than 90 Days	260	53
Financing Receivable, Total Past Due	312	341
Financing Receivable, Current	56,160	46,618
Total Loans	56,472	46,959
Financing Receivable, Recorded Investment > 90 Days and Accruing	0	53
Loans Receivable | Real estate - mortgage	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	3,537	3,157
Financing Receivable, 60-89 Days Past Due	328	2,116
Financing Receivable, Greater Than 90 Days	4,215	2,845
Financing Receivable, Total Past Due	8,080	8,118
Financing Receivable, Current	404,154	405,117
Total Loans	412,234	413,235
Financing Receivable, Recorded Investment > 90 Days and Accruing	0	88
Loans Receivable | Installment loans to individuals	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	235	99
Financing Receivable, 60-89 Days Past Due	44	3
Financing Receivable, Greater Than 90 Days	1	13
Financing Receivable, Total Past Due	280	115
Financing Receivable, Current	23,823	24,692
Total Loans	24,103	24,807
Financing Receivable, Recorded Investment > 90 Days and Accruing	0	8
Loans Receivable | All other loans	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Financing Receivable, 30-59 Days Past Due	0	0
Financing Receivable, 60-89 Days Past Due	0	0
Financing Receivable, Greater Than 90 Days	0	0
Financing Receivable, Total Past Due	0	0
Financing Receivable, Current	12,680	13,478
Total Loans	12,680	13,478
Financing Receivable, Recorded Investment > 90 Days and Accruing	$0	$0
[1]	Derived from audited financial statements.

Loans_Nonaccrual_status_of_loa

Loans - Non-accrual status of loans (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	$7,332	$8,382
Loans Receivable | Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	206	668
Loans Receivable | Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	745	593
Loans Receivable | Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	6,344	7,065
Loans Receivable | Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	37	56
Loans Receivable | All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Financing receivable, non-accrual status	$0	$0

Loans_Loans_by_internal_risk_r

Loans - Loans by internal risk rating by category (Details 3) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	$611,920	$580,236	[1]
Loans Receivable	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	611,920	580,236
Loans Receivable | Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	106,431	81,757
Loans Receivable | Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	56,472	46,959
Loans Receivable | Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	412,234	413,235
Loans Receivable | Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	24,103	24,807
Loans Receivable | All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	12,680	13,478
Grades 1-4 | Loans Receivable	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	593,175	556,014
Grades 1-4 | Loans Receivable | Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	106,101	80,639
Grades 1-4 | Loans Receivable | Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	53,673	42,486
Grades 1-4 | Loans Receivable | Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	396,714	394,749
Grades 1-4 | Loans Receivable | Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	24,007	24,662
Grades 1-4 | Loans Receivable | All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	12,680	13,478
Grade 5 | Loans Receivable	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	1,569	2,523
Grade 5 | Loans Receivable | Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	128	267
Grade 5 | Loans Receivable | Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	0	611
Grade 5 | Loans Receivable | Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	1,441	1,645
Grade 5 | Loans Receivable | Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	0	0
Grade 5 | Loans Receivable | All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	0	0
Grades 6-8 | Loans Receivable	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	17,176	21,699
Grades 6-8 | Loans Receivable | Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	202	851
Grades 6-8 | Loans Receivable | Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	2,799	3,862
Grades 6-8 | Loans Receivable | Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	14,079	16,841
Grades 6-8 | Loans Receivable | Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	96	145
Grades 6-8 | Loans Receivable | All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Total Loans	$0	$0
[1]	Derived from audited financial statements.

Loans_Impaired_loans_Details_4

Loans - Impaired loans (Details 4) (Loans Receivable, USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Commercial, financial and agricultural	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Impaired Financing Receivable, With no specific allocation recorded, Recorded Investment	$0	$0
Impaired Financing Receivable, With no specific allocation recorded, Unpaid Principal Balance	0	0
Impaired Financing Receivable, With no specific allocation recorded, Average Recorded Investment	0	35
Impaired Financing Receivable, With no specific allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, With allocation recorded, Recorded Investment	0	534
Impaired Financing Receivable, With allocation recorded, Unpaid Principal Balance	0	534
Impaired Financing Receivable, With allocation recorded, Specific Allowance	0	71
Impaired Financing Receivable, With allocation recorded, Average Recorded Investment	375	845
Impaired Financing Receivable, With allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, Recorded Investment	0	534
Impaired Financing Receivable, Unpaid Principal Balance	0	534
Impaired Financing Receivable, Specific Allowance	0	71
Impaired Financing Receivable, Average Recorded Investment	375	880
Impaired Financing Receivable, Interest Income Recognized	0	0
Real estate - construction	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Impaired Financing Receivable, With no specific allocation recorded, Recorded Investment	201	442
Impaired Financing Receivable, With no specific allocation recorded, Unpaid Principal Balance	201	442
Impaired Financing Receivable, With no specific allocation recorded, Average Recorded Investment	264	633
Impaired Financing Receivable, With no specific allocation recorded, Interest Income Recognized	0	6
Impaired Financing Receivable, With allocation recorded, Recorded Investment	156	101
Impaired Financing Receivable, With allocation recorded, Unpaid Principal Balance	156	101
Impaired Financing Receivable, With allocation recorded, Specific Allowance	79	10
Impaired Financing Receivable, With allocation recorded, Average Recorded Investment	100	172
Impaired Financing Receivable, With allocation recorded, Interest Income Recognized	4	0
Impaired Financing Receivable, Recorded Investment	357	543
Impaired Financing Receivable, Unpaid Principal Balance	357	543
Impaired Financing Receivable, Specific Allowance	79	10
Impaired Financing Receivable, Average Recorded Investment	364	805
Impaired Financing Receivable, Interest Income Recognized	4	6
Real estate - mortgage	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Impaired Financing Receivable, With no specific allocation recorded, Recorded Investment	1,305	1,611
Impaired Financing Receivable, With no specific allocation recorded, Unpaid Principal Balance	1,409	1,611
Impaired Financing Receivable, With no specific allocation recorded, Average Recorded Investment	1,420	2,504
Impaired Financing Receivable, With no specific allocation recorded, Interest Income Recognized	31	20
Impaired Financing Receivable, With allocation recorded, Recorded Investment	2,521	5,028
Impaired Financing Receivable, With allocation recorded, Unpaid Principal Balance	2,621	5,028
Impaired Financing Receivable, With allocation recorded, Specific Allowance	403	1,023
Impaired Financing Receivable, With allocation recorded, Average Recorded Investment	3,672	5,503
Impaired Financing Receivable, With allocation recorded, Interest Income Recognized	5	4
Impaired Financing Receivable, Recorded Investment	3,826	6,639
Impaired Financing Receivable, Unpaid Principal Balance	4,030	6,639
Impaired Financing Receivable, Specific Allowance	403	1,023
Impaired Financing Receivable, Average Recorded Investment	5,092	8,007
Impaired Financing Receivable, Interest Income Recognized	36	24
Installment loans to individuals	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Impaired Financing Receivable, With no specific allocation recorded, Recorded Investment	5	4
Impaired Financing Receivable, With no specific allocation recorded, Unpaid Principal Balance	5	4
Impaired Financing Receivable, With no specific allocation recorded, Average Recorded Investment	7	6
Impaired Financing Receivable, With no specific allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, With allocation recorded, Recorded Investment	0	18
Impaired Financing Receivable, With allocation recorded, Unpaid Principal Balance	0	18
Impaired Financing Receivable, With allocation recorded, Specific Allowance	0	6
Impaired Financing Receivable, With allocation recorded, Average Recorded Investment	0	8
Impaired Financing Receivable, With allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, Recorded Investment	5	22
Impaired Financing Receivable, Unpaid Principal Balance	5	22
Impaired Financing Receivable, Specific Allowance	0	6
Impaired Financing Receivable, Average Recorded Investment	7	14
Impaired Financing Receivable, Interest Income Recognized	0	0
All other loans	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Impaired Financing Receivable, With no specific allocation recorded, Recorded Investment	0	0
Impaired Financing Receivable, With no specific allocation recorded, Unpaid Principal Balance	0	0
Impaired Financing Receivable, With no specific allocation recorded, Average Recorded Investment	0	0
Impaired Financing Receivable, With no specific allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, With allocation recorded, Recorded Investment	0	0
Impaired Financing Receivable, With allocation recorded, Unpaid Principal Balance	0	0
Impaired Financing Receivable, With allocation recorded, Specific Allowance	0	3
Impaired Financing Receivable, With allocation recorded, Average Recorded Investment	0	0
Impaired Financing Receivable, With allocation recorded, Interest Income Recognized	0	0
Impaired Financing Receivable, Recorded Investment	0	0
Impaired Financing Receivable, Unpaid Principal Balance	0	0
Impaired Financing Receivable, Specific Allowance	0	3
Impaired Financing Receivable, Average Recorded Investment	0	0
Impaired Financing Receivable, Interest Income Recognized	$0	$0

Loans_Restructured_Loans_Detai

Loans - Restructured Loans (Details 5) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	61
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	$6,793
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	5,550
Loans Receivable | Commercial, financial and agricultural	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	7
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	474
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	333
Loans Receivable | Real estate - construction	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	9
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	1,287
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	1,026
Loans Receivable | Real estate - mortgage	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	27
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	4,892
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	4,130
Loans Receivable | Installment loans to individuals	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	18
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	140
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	61
Loans Receivable | All other loans	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'
Troubled debt restructurings, Number of Contracts	0
Troubled debt restructurings, Pre-Modification Outstanding Recorded Investment	0
Troubled debt restructurings, Post-Modification Outstanding Recorded Investment	$0

Loans_Details_Textual

Loans (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Financing Receivable, Modifications [Line Items]	'	'
Non performing loans on non-accrual status	'90 days	'
Allowance for loan losses associated with the TDRs	$353,000	'
Recorded investment	'	$21,000

Allowance_for_Loan_Losses_Allo

Allowance for Loan Losses - Allowance for loan losses by category and the percentage of each category in the loan portfolio (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	$7,550	$7,818	[1]
Loans Receivable	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	7,550	7,818
Allowance for loan losses, percentage to total loans	100.00%	100.00%
Loans Receivable | Commercial, financial and agricultural	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	1,074	1,221
Allowance for loan losses, percentage to total loans	17.37%	14.09%
Loans Receivable | Real estate - construction	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	1,276	1,521
Allowance for loan losses, percentage to total loans	9.22%	8.09%
Loans Receivable | Real estate - mortgage	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	4,559	4,752
Allowance for loan losses, percentage to total loans	67.41%	71.22%
Loans Receivable | Installment loans to individuals	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	327	243
Allowance for loan losses, percentage to total loans	3.93%	4.28%
Loans Receivable | All other loans	'	'
Allowance for Loan and Lease Losses [Roll Forward]	'	'
Allowance for loan losses	$314	$81
Allowance for loan losses, percentage to total loans	2.07%	2.32%
[1]	Derived from audited financial statements.

Allowance_for_Loan_Losses_Allo1

Allowance for Loan Losses - Allowance for loan losses by loan category (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013		Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified				Loans Receivable	Loans Receivable	Loans Receivable	Loans Receivable	Loans Receivable	Loans Receivable
					Commercial, financial and agricultural	Real estate - construction	Real estate - mortgage	Installment loans to individuals	All other loans
Allowance for loan losses	'	'		'	'	'	'	'	'
Beginning Balance	$7,550	$7,818	[1]	$7,818	$1,221	$1,521	$4,752	$243	$81
Charge-offs	'	'		-1,273	-244	-2	-672	-76	-279
Recoveries	'	'		380	84	20	52	34	190
Provision	'	'		625	13	-263	427	126	322
Ending Balance	$7,550	$7,818	[1]	$7,550	$1,074	$1,276	$4,559	$327	$314
[1]	Derived from audited financial statements.

Allowance_for_Loan_Losses_Allo2

Allowance for Loan Losses - Allowance for loan losses for outstanding loans by category evaluated individually and collectively (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Allowance for loan losses	'	'
Loans and Leases Receivable, Allowance, Total	$7,550	$7,818	[1]
Loans	'	'
Loans and Leases Receivable, Gross	611,920	580,236	[1]
Loans Receivable	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	481	987
Financing receivable allowance for credit losses collectively evaluated for impairment	7,069	6,831
Loans and Leases Receivable, Allowance, Total	7,550	7,818
Loans	'	'
Financing receivable individually evaluated for impairment	4,208	7,499
Financing receivable collectively evaluated for impairment	607,712	572,737
Loans and Leases Receivable, Gross	611,920	580,236
Loans Receivable | Commercial, financial and agricultural	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	0	50
Financing receivable allowance for credit losses collectively evaluated for impairment	1,074	1,171
Loans and Leases Receivable, Allowance, Total	1,074	1,221
Loans	'	'
Financing receivable individually evaluated for impairment	0	500
Financing receivable collectively evaluated for impairment	106,431	81,257
Loans and Leases Receivable, Gross	106,431	81,757
Loans Receivable | Real estate - construction	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	79	90
Financing receivable allowance for credit losses collectively evaluated for impairment	1,197	1,431
Loans and Leases Receivable, Allowance, Total	1,276	1,521
Loans	'	'
Financing receivable individually evaluated for impairment	364	518
Financing receivable collectively evaluated for impairment	56,108	46,441
Loans and Leases Receivable, Gross	56,472	46,959
Loans Receivable | Real estate - mortgage	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	402	847
Financing receivable allowance for credit losses collectively evaluated for impairment	4,157	3,905
Loans and Leases Receivable, Allowance, Total	4,559	4,752
Loans	'	'
Financing receivable individually evaluated for impairment	3,838	6,466
Financing receivable collectively evaluated for impairment	408,396	406,769
Loans and Leases Receivable, Gross	412,234	413,235
Loans Receivable | Installment loans to individuals	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	0	0
Financing receivable allowance for credit losses collectively evaluated for impairment	327	243
Loans and Leases Receivable, Allowance, Total	327	243
Loans	'	'
Financing receivable individually evaluated for impairment	0	15
Financing receivable collectively evaluated for impairment	24,103	24,792
Loans and Leases Receivable, Gross	24,103	24,807
Loans Receivable | All other loans	'	'
Allowance for loan losses	'	'
Financing receivable allowance for credit losses individually evaluated for impairment	0	0
Financing receivable allowance for credit losses collectively evaluated for impairment	314	81
Loans and Leases Receivable, Allowance, Total	314	81
Loans	'	'
Financing receivable individually evaluated for impairment	6	0
Financing receivable collectively evaluated for impairment	12,674	13,478
Loans and Leases Receivable, Gross	$12,680	$13,478
[1]	Derived from audited financial statements.

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Details Textual) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Indefinite-lived Intangible Assets [Line Items]	'	'	'	'	'
Goodwill	$13,651	'	$13,651	'	$13,651	[1]
Percentage of goodwill of total assets	1.13%	'	1.13%	'	'
Percentage of goodwill of total capital	11.14%	'	11.14%	'	'
Amortization of intangibles	$11	$11	$32	$32	'
[1]	Derived from audited financial statements.

Borrowings_Details_Textual

Borrowings (Details Textual) (USD $)	9 Months Ended				9 Months Ended	1 Months Ended			0 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Jun. 17, 2005	Mar. 31, 2005	Mar. 17, 2005	Jun. 15, 2007	Mar. 31, 2007
			Fixed Interest	Variable Interest Rate	First Citizens (TN) Statutory Trust II	First Citizens (TN) Statutory Trust III	First Citizens (TN) Statutory Trust III	First Citizens (TN) Statutory Trust III	First Citizens (TN) Statutory Trust IV	First Citizens (TN) Statutory Trust IV
Subordinated Borrowing [Line Items]	'	'	'	'	'	'	'	'	'	'
Common stock held in First Citizens (TN) Statutory Trust III	'	'	'	'	'	'	100.00%	'	'	100.00%
Floating rate trust preferred securities sold (in shares)	'	'	'	'	'	'	'	5,000	'	5,000
Floating rate trust preferred securities sold at liquidation amount (in dollar per share)	'	'	'	'	'	'	'	$1,000	'	$1,000
Floating rate trust preferred securities sold amount	'	'	'	'	'	'	'	$5,000,000	'	$5,000,000
Trust preferred securities floating interest rate	'	'	'	'	'	4.84%	'	'	7.10%	'
Description of reference rate basis	'	'	'	'	'	'1.80	'	'	'LIBOR	'
Interest payment Term	'	'	'	'	'	'30 years	'	'	'30 years	'
Tier I Capital maximum limit percentage	25.00%	'	'	'	'	'	'	'	'	'
Total saving for refinance the debt issued First Citizens (TN) Statutory Trust II	'	'	'	'	92,500	'	'	'	'	'
Interest accrues at rate	'	'	'	'	'	'	'	'	1.75%	'
Secured advances from the FHLB	46,500,000	40,900,000	'	'	'	'	'	'	'	'
Interest rate ranging from	'	'	0.54%	'	'	'	'	'	'	'
Interest rate ranging to	'	'	7.05%	'	'	'	'	'	'	'
Total Advances require repayment if the call feature is exercised	14,000,000	'	'	'	'	'	'	'	'	'
Obligations secured by loans- Total	'	'	'	389,000,000	'	'	'	'	'	'
Additional borrowing capacity	'	'	'	$95,100,000	'	'	'	'	'	'

Bank_Owned_Life_Insurance_and_1

Bank Owned Life Insurance and Imputed Income Tax Reimbursement Agreements (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Life Insurance, Corporate Or Bank Owned [Line Items]	'	'	'	'	'
Cash surrender values of Bank Owned Life Insurance	$22,800,000	'	$22,800,000	'	$22,500,000
Non Interest income	149,000	145,000	441,000	465,000	'
Expense related to post-retirement death benefit accruals	'	'	168,000	100,000	'
Pension and Other Postretirement Defined Benefit Plans, Liabilities	$2,700,000	'	$2,700,000	'	$2,600,000

Fair_Value_Measurements_Estima

Fair Value Measurements - Estimated fair value on a recurring basis (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financial assets:	'	'
Available-for-Sale, stated at market	$437,789	$456,525	[1]
Fair Value, Measurements, Recurring | Total Fair Value	'	'
Financial assets:	'	'
Available-for-Sale, stated at market	437,789	456,525
Fair Value, Measurements, Recurring | Level 1 Inputs	'	'
Financial assets:	'	'
Available-for-Sale, stated at market	0	0
Fair Value, Measurements, Recurring | Level 2 Inputs	'	'
Financial assets:	'	'
Available-for-Sale, stated at market	437,789	456,525
Fair Value, Measurements, Recurring | Level 3 Inputs	'	'
Financial assets:	'	'
Available-for-Sale, stated at market	$0	$0
[1]	Derived from audited financial statements.

Fair_Value_Measurements_Estima1

Fair Value Measurements - Estimated fair value on a non-recurring basis (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Total Fair Value | Impaired loans	'	'
Financial assets:	'	'
Total fair value	$4,188	$7,499
Total Fair Value | Loans held for sale	'	'
Financial assets:	'	'
Total fair value	882	3,098
Total Fair Value | Other real estate owned	'	'
Financial assets:	'	'
Total fair value	5,485	6,826
Level 1 Inputs | Impaired loans	'	'
Financial assets:	'	'
Total fair value	0	0
Level 1 Inputs | Loans held for sale	'	'
Financial assets:	'	'
Total fair value	0	0
Level 1 Inputs | Other real estate owned	'	'
Financial assets:	'	'
Total fair value	0	0
Level 2 Inputs | Impaired loans	'	'
Financial assets:	'	'
Total fair value	0	0
Level 2 Inputs | Loans held for sale	'	'
Financial assets:	'	'
Total fair value	882	3,098
Level 2 Inputs | Other real estate owned	'	'
Financial assets:	'	'
Total fair value	0	0
Level 3 Inputs | Impaired loans	'	'
Financial assets:	'	'
Total fair value	4,188	7,499
Level 3 Inputs | Loans held for sale	'	'
Financial assets:	'	'
Total fair value	0	0
Level 3 Inputs | Other real estate owned	'	'
Financial assets:	'	'
Total fair value	$5,485	$6,826

Fair_Value_Measurements_Carryi

Fair Value Measurements - Carrying amount and fair value of assets and liabilities (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Carrying (Reported) Amount	'	'
Financial assets:	'	'
Cash and cash equivalents	$25,215	$25,249
Interest-bearing deposits in other banks	45,259	21,865
Investment securities	437,789	456,525
Loans, net of allowance	604,370	572,418
Loans held-for-sale	882	3,098
Accrued interest receivable	6,570	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	5,684	5,684
Other real estate owned	5,485	6,826
Bank owned life insurance	22,786	22,466
Financial liabilities:	'	'
Deposits	978,892	968,530
Short-term borrowings	47,291	36,808
Other borrowings	51,810	51,167
Other liabilities	8,068	5,361
Carrying (Reported) Amount | Commitments to extend credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	61,187	87,698
Carrying (Reported) Amount | Standby letters of credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	2,342	4,266
Level 1 Inputs	'	'
Financial assets:	'	'
Cash and cash equivalents	25,215	25,249
Interest-bearing deposits in other banks	45,259	21,865
Investment securities	0	0
Loans, net of allowance	0	0
Loans held-for-sale	0	0
Accrued interest receivable	0	0
Federal Reserve Bank and Federal Home Loan Bank Stock	0	0
Other real estate owned	0	0
Bank owned life insurance	0	0
Financial liabilities:	'	'
Deposits	0	0
Short-term borrowings	0	0
Other borrowings	0	0
Other liabilities	0	0
Level 1 Inputs | Commitments to extend credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	0	0
Level 1 Inputs | Standby letters of credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	0	0
Level 2 Inputs	'	'
Financial assets:	'	'
Cash and cash equivalents	0	0
Interest-bearing deposits in other banks	0	0
Investment securities	437,789	456,525
Loans, net of allowance	608,718	570,862
Loans held-for-sale	882	3,098
Accrued interest receivable	6,570	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	5,684	5,684
Other real estate owned	0	0
Bank owned life insurance	22,786	22,466
Financial liabilities:	'	'
Deposits	979,454	969,520
Short-term borrowings	47,291	36,808
Other borrowings	51,810	49,638
Other liabilities	8,068	5,361
Level 2 Inputs | Commitments to extend credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	61,187	87,698
Level 2 Inputs | Standby letters of credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	2,342	4,266
Level 3 Inputs	'	'
Financial assets:	'	'
Cash and cash equivalents	0	0
Interest-bearing deposits in other banks	0	0
Investment securities	0	0
Loans, net of allowance	4,188	7,499
Loans held-for-sale	0	0
Accrued interest receivable	0	0
Federal Reserve Bank and Federal Home Loan Bank Stock	0	0
Other real estate owned	5,485	6,826
Bank owned life insurance	0	0
Financial liabilities:	'	'
Deposits	0	0
Short-term borrowings	0	0
Other borrowings	0	0
Other liabilities	0	0
Level 3 Inputs | Commitments to extend credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	0	0
Level 3 Inputs | Standby letters of credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	0	0
Total Fair Value	'	'
Financial assets:	'	'
Cash and cash equivalents	25,215	25,249
Interest-bearing deposits in other banks	45,259	21,865
Investment securities	437,789	456,525
Loans, net of allowance	612,906	578,361
Loans held-for-sale	882	3,098
Accrued interest receivable	6,570	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	5,684	5,684
Other real estate owned	5,485	6,826
Bank owned life insurance	22,786	22,466
Financial liabilities:	'	'
Deposits	979,454	969,520
Short-term borrowings	47,291	36,808
Other borrowings	51,810	49,638
Other liabilities	8,068	5,361
Total Fair Value | Commitments to extend credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	61,187	87,698
Total Fair Value | Standby letters of credit	'	'
Off-balance sheet arrangements	'	'
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	$2,342	$4,266

Fair_Value_Measurements_Detail

Fair Value Measurements (Details Textual)	9 Months Ended
	Sep. 30, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Percentage of total fair value of a particular asset or liability considered an input to be significant	10.00%

Comprehensive_Income_Component

Comprehensive Income - Component of other comprehensive income (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014		Sep. 30, 2013
Unrealized gains (losses) on available-for-sale securities, Before-tax Amount	'	'	'		'
Unrealized (gains) losses arising during the period, before-tax amount	$783	($536)	$7,846		($14,578)
Reclassification adjustments for net gains included in net income, before-tax amount	0	0	-595	[1]	-303
Net unrealized gains (losses), before-tax amount	783	-536	7,251		-14,881
Unrealized gains (losses) on available-for-sale securities, tax expense or benefit	'	'	'		'
Unrealized gains (losses) arising during the period, tax expense or benefit	-300	205	-3,004		5,582
Reclassification adjustments for net gains included in net income, tax expense or benefit	0	0	228		116
Net unrealized gains (losses), tax expense or benefit	-300	205	-2,776		5,698
Unrealized gains (losses) on available-for-sale securities, net-of-tax amount:	'	'	'		'
Unrealized gains (losses) arising during the period, net-of-tax amount	483	-331	4,842		-8,996
Reclassification adjustments for net gains included in net income, net-of-tax amount	0	0	-367		-187
Net unrealized gains (losses), net-of-tax amount	$483	($331)	$4,475		($9,183)
[1]	For the nine months ended September 30, 2014, reclassification adjustment for gains included in net income reflect net gains on sale of available-for-sale debt securities and do not include gain recognized on the sale of the Fannie and Freddie Mac preferred stock as no unrealized gains or losses were recorded in Accumulated Other Comprehensive Income.

Comprehensive_Income_Details_T

Comprehensive Income (Details Textual)	Sep. 30, 2014	Dec. 31, 2013
Common Stock, Shares, Outstanding	3,569,379	3,607,754	[1]
First Citizens Bancshares, Inc.	'	'
Common Stock, Shares, Outstanding	300	'
Maximum [Member] | First Citizens Bancshares, Inc.	'	'
Common Stock, Shares, Outstanding	299	'
Minimum [Member] | First Citizens Bancshares, Inc.	'	'
Common Stock, Shares, Outstanding	1	'
[1]	Derived from audited financial statements.

Subsequent_Events_Details_Text

Subsequent Events (Details Textual) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Oct. 01, 2014

Oct. 01, 2014

Oct. 01, 2014

Oct. 01, 2014

Oct. 01, 2014

Oct. 01, 2014

Common Class A [Member]

Common Class A [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Subsequent Event [Member]

Common Class A [Member]

Maximum [Member]

First Citizens National Bank [Member]

Installation Two [Member]

Installation One [Member]

Subsequent Event [Line Items]

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

'

$12,000,000

'

$6,000,000

$6,000,000

Line of Credit Facility, Interest Rate During Period

'

'

'

'

3.76%

'

'

'

'

'

Debt Instrument, Interest Rate Terms

'

'

'

'

'interest at the 90 day rounded LIBOR plus 2%

'

'

'

'

'

Line Of Credit Facilities Secured by Pledged Percentage

'

'

'

'

'

'

'

51.00%

'

'

Cash

'

'

'

'

16,085,903.75

'

'

'

'

'

Common Stock, Shares, Outstanding

3,569,379

3,607,754

[1]

37,220

'

[1]

269,302

108,356

'

'

'

'

Payments to Acquire Businesses, Gross

'

'

'

'

$12.25

'

'

'

'

'

Business Acquisition, Share Price

'

'

'

'

$0.29

'

'

'

'

'

Business Acquisition, Description of Acquired Entity

'

'

'

'

'Company paid each former Southern Heritage shareholder who would otherwise be entitled to receive any fractional shares an amount in cash determined by multiplying (i) $42.60 by (ii) the fraction of a share of Company common stock to which such holder would otherwise have been entitled to receive

'

'

'

'

'

[1]

Derived from audited financial statements.