First Citizens Bancshares (FIZN) 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 27, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	FIRST CITIZENS BANCSHARES INC /TN/
Entity Central Index Key	719264
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Public Float			$129,315,510
Entity Common Stock, Shares Outstanding		3,836,721
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ASSETS
Cash and due from banks	$18,932	$19,780
Federal funds sold	14,250	5,469
Cash and cash equivalents	33,182	25,249
Interest-bearing deposits in other banks	40,993	21,865
Investment securities:
Available-for-Sale, stated at market	583,346	456,525
Loans (excluding unearned income of $423 at December 31, 2014 and $434 at December 31, 2013)	711,223	580,236
Less: Allowance for loan losses	7,541	7,818
Net loans	703,682	572,418
Loans held-for-sale	4,339	3,098
Federal Home Loan Bank and Federal Reserve Bank stocks, at cost	6,134	5,684
Premises and equipment	41,006	34,152
Accrued interest receivable	6,260	5,011
Goodwill	22,340	13,651
Other intangible assets	1,800	384
Other real estate owned	5,717	6,826
Bank-owned life insurance policies	25,924	22,466
Other assets	6,715	7,143
TOTAL ASSETS	1,481,438	1,174,472
LIABILITIES AND EQUITY
Non-interest bearing deposits	181,195	142,673
Interest-bearing deposits	1,030,311	825,857
Total deposits	1,211,506	968,530
Securities sold under agreements to repurchase	49,317	36,808
Long-term debt	66,831	51,167
Other liabilities	9,274	5,361
Total liabilities	1,336,928	1,061,866
Equity
Surplus	31,946	15,331
Retained earnings	103,536	94,889
Accumulated other comprehensive income (loss)	5,955	-361
Total common stock and retained earnings	145,533	112,606
Less-111,001 treasury shares, at cost as of December 31, 2014 and 109,839 treasury shares, at cost as of December 31, 2013	-3,078	-3,026
Total shareholders' equity	142,455	110,551
Non-controlling (minority) interest in consolidated subsidiary	2,055	2,055
Total equity	144,510	112,606
TOTAL LIABILITIES AND EQUITY	1,481,438	1,174,472
Common Stock [Member]
Equity
Common stock	3,950	3,718
Common Class A [Member]
Equity
Common stock	$146

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Unearned income (in dollars)	$423	$434
Treasury stock , shares	111,001	109,839
Common Stock [Member]
Common stock, no par value (in dollars per share)
Common stock, shares authorized	10,000,000	10,000,000
Common stock,shares issued	3,986,895	3,717,593
Common stock,shares outstanding	3,838,522	3,607,754
Common Class A [Member]
Common stock, no par value (in dollars per share)
Common stock, shares authorized	1,000,000	1,000,000
Common stock,shares issued	145,728
Common stock,shares outstanding	145,728

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest income
Interest and fees on loans	$34,005	$32,156	$32,277
Interest and dividends on investment securities:
Taxable	7,031	6,962	7,004
Tax-exempt	5,592	4,705	4,489
Dividends	198	198	218
Other interest income	108	101	123
Total interest income	46,934	44,122	44,111
Interest expense
Interest on deposits	4,862	4,829	5,919
Interest on borrowings	1,164	1,102	1,126
Other interest expense	243	283	332
Total interest expense	6,269	6,214	7,377
Net interest income	40,665	37,908	36,734
Provision for loan losses	751	775	650
Net interest income after provision for loan losses	39,914	37,133	36,084
Non-interest income
Service charges on deposit accounts	4,680	4,798	4,896
Income from ATM and debit cards	2,788	2,493	2,391
Brokerage fees	1,506	1,371	1,260
Mortgage banking income	1,405	1,445	1,497
Income from fiduciary activities	915	904	836
Income from insurance activities	867	858	752
Earnings on bank owned life insurance	621	632	606
Loss on sale or write down of other real estate owned	-336	-593	-1,162
Gain on sale or call of available-for-sale securities	1,294	1,256	680
Other non-interest income	681	866	698
Total non-interest income	14,421	14,030	12,454
Total other-than temporary impairment losses
Portion of loss recognized in other comprehensive income (before taxes)
Net impairment losses recognized in earnings
Other non-interest expense:
Salaries and employee benefits	20,973	18,906	17,432
Net occupancy expense	1,900	1,696	1,672
Depreciation	2,073	1,985	1,822
Data processing expense	2,180	1,656	1,840
ATM and debit card fees and expenses	1,390	1,496	1,105
Advertising and promotions	1,013	1,118	714
Legal and professional fees	1,153	467	706
Premiums for FDIC insurance	679	804	570
Expenses related to other real estate owned	333	415	455
Stationary and office supplies	266	224	220
Amortization of intangibles	80	42	35
Other non-interest expense	5,312	4,532	4,446
Total other non-interest expense	37,352	33,341	31,017
Net income before income taxes	16,983	17,822	17,521
Provision for income tax expense	3,438	4,014	4,006
Net income	$13,545	$13,808	$13,515
Earnings per common share:
Net income per common share (in dollars per share)	$3.72	$3.83	$3.75
Weighted average common shares outstanding (in share)	3,644	3,607	3,607

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Comprehensive Income
Net income	$13,545	$13,808	$13,515
Other comprehensive income, net of tax:
Net change in unrealized gains (losses) on available-for-sale securities	6,316	-10,652	1,490
Total other comprehensive income (loss), net of tax	6,316	-10,652	1,490
Total comprehensive income	19,861	3,156	15,005
Before-tax Unrealized gains on available-for-sale securities:
Before-tax Unrealized gains arising during the period	10,830	-16,006	3,095
Before-tax Reclassification adjustments for net gains included in net income	-595	-1,256	-680
Before-tax Net unrealized gains (losses)	10,235	-17,262	2,415
Tax Expense Or Benefit Unrealized gains on available-for-sale securities:
Tax Expense Or Benefit Unrealized gains arising during the period	-4,147	6,129	-1,185
Tax Expense Or Benefit Reclassification adjustments for net gains included in net income	228	481	260
Tax Expense Or Benefit Net unrealized gains (losses)	-3,919	6,610	-925
Net-Of-Tax Amount Unrealized gains on available-for-sale securities:
Net-Of-Tax Amount Unrealized gains arising during the period	6,683	-9,877	1,910
Net-Of-Tax Amount Reclassification adjustments for net gains included in net income	-367	-775	-420
Net-Of-Tax Amount Net unrealized gains (losses)	$6,316	($10,652)	$1,490

CONSOLIDATED_STATEMENTS_OF_SHA

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $)	Class A Common Stock [Member]	Common Stock [Member]	Surplus [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Total
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2011		$3,718	$15,331	$76,586	$8,801	($3,023)	$2,055	$103,468
Balance (in shares) at Dec. 31, 2011		3,718
Comprehensive income:
Net income				13,515				13,515
Adjustment of unrealized gains on securities available-for-sale, net of tax					1,490			1,490
Total comprehensive income				13,515	1,490			15,005
Cash dividends paid				-4,330				-4,330
Treasury stock purchases - net						-3		-3
Balance at Dec. 31, 2012		3,718	15,331	85,771	10,291	-3,026	2,055	114,140
Balance (in shares) at Dec. 31, 2012		3,718
Comprehensive income:
Net income				13,808				13,808
Adjustment of unrealized gains on securities available-for-sale, net of tax					-10,652			-10,652
Total comprehensive income				13,808	-10,652			3,156
Cash dividends paid				-4,690				-4,690
Balance at Dec. 31, 2013		3,718	15,331	94,889	-361	-3,026	2,055	112,606
Balance (in shares) at Dec. 31, 2013		3,718
Comprehensive income:
Net income				13,545				13,545
Adjustment of unrealized gains on securities available-for-sale, net of tax					6,316			6,316
Total comprehensive income				13,545	6,316			19,861
Cash dividends paid				-4,898				-4,898
Reclassification of certain common shares to Class A Common Stock	37	-37
Reclassification of certain common shares to Class A Common Stock (in shares)	37	-37
Issuance of common stock and Class A common stock in connection with acquisition of Southern Heritage Bancshares, Inc.	109	269	16,615					16,993
Issuance of common stock and Class A common stock in connection with acquisition of Southern Heritage Bancshares, Inc.(in shares)	109	269				-52		-52
Balance at Dec. 31, 2014	$146	$3,950	$31,946	$103,536	$5,955	($3,078)	$2,055	$144,510
Balance (in shares) at Dec. 31, 2014	146	3,950

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net income	$13,545	$13,808	$13,515
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	751	775	650
Provision for depreciation	2,073	1,985	1,822
Provision for amortization of intangibles	80	42	35
Deferred income taxes	400	-637	-102
Net gains on sale or call of available-for-sale securities	-1,294	-1,256	-680
Net losses on sale or write down of other real estate owned	336	593	1,162
Net (increase) decrease in loans held-for-sale	1,611	1,580	-2,062
(Increase) decrease in accrued interest receivable	-243	10	285
Decrease in accrued interest payable	-163	-144	-35
Increase in cash surrender value of bank-owned life insurance policies	-458	-508	-520
Net (increase) decrease in other assets	1,720	522	-2,502
Net increase in other liabilities	1,473	331	1,747
NET CASH PROVIDED BY OPERATING ACTIVITIES	19,831	17,101	13,315
Investing activities
(Increase) decrease in interest-bearing deposits in other banks	-10,495	19,984	-1,711
Proceeds of paydowns and maturities of available-for-sale investment securities	53,413	73,428	69,546
Proceeds of sales of available-for-sale investment securities	30,152	41,861	34,615
Purchases of available-for-sale investment securities	-118,535	-122,382	-203,237
Increase in loans - net	-7,204	-31,769	-22,306
Net cash paid in acquisition	-5,593
Premiums paid for bank owned life insurance	-3,000
Proceeds from sale of other real estate owned	1,973	1,235	1,309
Purchase of premises and equipment	-3,653	-1,821	-6,063
NET CASH USED BY INVESTING ACTIVITIES	-62,942	-19,464	-127,847
Financing activities
Net increase in noninterest-bearing deposits	3,338	3,027	19,957
Net increase in interest bearing deposits	28,124	664	89,210
Net increase (decrease) in short-term borrowings	12,509	-2,036	2,373
Issuance of long-term debt	17,000	19,000	10,000
Payment of principal on long-term debt	-4,977	-16,552	-8,609
Cash dividends paid	-4,898	-4,690	-4,330
Treasury stock transactions - net	-52		-3
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	51,044	-587	108,598
Increase (decrease) in cash and cash equivalents	7,933	-2,950	-5,934
Cash and cash equivalents at beginning of year	25,249	28,199	34,133
Cash and cash equivalents at end of year	33,182	25,249	28,199
Supplemental cash flow information:
Interest paid	6,280	6,358	7,412
Income taxes paid	4,475	4,412	4,250
Supplemental noncash disclosures:
Transfers from loans to other real estate owned	2,301	541	1,261
Transfers from other real estate owned to loans	$1,666	$468	$1,442

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES
	The accounting and reporting policies of First Citizens Bancshares, Inc., and subsidiaries (the “Company”) conform to generally accepted accounting principles (“GAAP”). The significant policies are described as follows:
	Basis of Presentation
	The Consolidated Financial Statements include all accounts of the Company and its wholly owned subsidiary depository financial institutions, First Citizens National Bank (“FCNB”) and Southern Heritage Bank (“SHB” or collectively referred to the “Banks”). The Company’s investment in these subsidiaries is reflected on the Company’s condensed balance sheets. See Notes 2 and 24 for more information.
	FCNB 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 FCNB and provide the FCNB 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 FCNB 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 attributable to the non-controlling interest is included in Other Non-Interest Expense on the Consolidated Statements of Income and is not material for any of the periods presented.
	FCNB has a 50% ownership in two insurance subsidiaries, both of which are accounted for using the equity method. White and Associates/First Citizens Insurance, LLC is a general insurance agency offering a full line of insurance products. First Citizens/White and Associates Insurance Company’s principal activity is credit insurance. The investment in these subsidiaries is included in Other Assets on the Consolidated Balance Sheets presented in this report and earnings from these subsidiaries are recorded in Other Income on the Consolidated Statements of Income.
	The Company has three additional wholly owned subsidiaries, First Citizens (TN) Statutory Trusts III and IV and Southern Heritage Bancshares Statutory Trust I. These three subsidiaries are reported under the equity method in accordance with GAAP for Variable Interest Entities for the periods presented. These investments are reported in Other Assets and the proportionate share of income (loss) is reported in other non-interest income.
	All significant inter-company balances and transactions are eliminated in consolidation. Certain balances have been reclassified to conform to current year presentation.
	Nature of Operations
	The Company and its subsidiaries provide a wide variety of commercial banking services to individuals and corporate customers in the mid-southern United States with a concentration in West Tennessee. The Company’s primary products are checking and savings deposits and residential, commercial and consumer lending.
	Basis of Accounting
	The Consolidated Financial Statements are presented using the accrual method of accounting.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the fair value of investment securities, determination of the allowance for losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and determination of fair values associated with impairment testing of goodwill. In connection with the determination of the allowances for losses on loans and foreclosed real estate, management obtains independent appraisals for significant properties. Estimates and assumptions used in goodwill impairment testing are made based on prevailing market factors, historical earnings and multiples and other factors.
	Business Combinations
	Business combinations are accounted for by applying the acquisition method in accordance with ASC 805, “Business Combinations” (“ASC 805”). Under the acquisition method, identifiable assets acquired and liabilities assumed are measured at fair value as of the acquisition date and are recognized separately from goodwill. Results of operations of the acquired entities are included in the Consolidated Statements of Income from the date of acquisition.
	Loans acquired in business combinations with evidence of credit deterioration since origination and for which it is probable that all contractually required payments will not be collected are considered to be credit impaired. Acquired credit-impaired loans are accounted for under the accounting guidance for loan and debt securities acquired with deteriorated credit quality, in accordance with ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality” (“ASC 310-30”), and initially measured at fair value, which includes estimated future credit losses expected to be incurred over the life of the loans. Increases in expected cash flows to be collected on these loans are recognized as an adjustment to the loan’s yield over its remaining life, while decreases in expected cash flows are recognized as an impairment. Loans acquired through business combinations that do not meet the specific criteria of ASC 310-30 but for which a discount is attributable, at least in part to credit quality, are also accounted for under this guidance. As a result, related discounts are recognized subsequently through accretion based on expected cash flow of the acquired loans.
	Cash Equivalents
	Cash equivalents include cash on hand, cash items, clearings and exchanges as well as amounts due from correspondent banks which do not bear interest and federal funds sold. Generally, federal funds are purchased or sold for one-day periods.
	Interest-Bearing Deposits in Other Banks
	Interest-bearing deposits in other banks consist of excess balances above the minimum required balance at the Federal Reserve Bank and short-term certificates of deposits (“CDs”) held at other banks. The CDs at other banks are held in increments of less than $250,000 and, therefore, are covered by FDIC insurance. Interest income on deposits in banks is reported as Other Interest Income on the Consolidated Statements of Income.
	Securities
	Investment securities are classified as follows:
		●	Held-to-maturity, which includes those investment securities which the Company has the intent and the ability to hold until maturity;
		●	Trading securities, which include those investments that are held for short-term resale; and
		●	Available-for-sale, which includes all other investment securities.
	Held-to-maturity securities are reflected at cost, adjusted for amortization of premiums and accretion of discounts using methods which approximate the interest method. Available-for-sale securities are carried at fair value, and unrealized gains and losses are recognized as direct increases or decreases to accumulated other comprehensive income except for other-than-temporary impairment losses that are required to be charged against earnings. The credit portion of other-than-temporary impairment losses is recorded against earnings and is separately stated on the Consolidated Statements of Income. Trading securities, where applicable, are carried at fair value, and unrealized gains and losses on these securities are included in net income.
	Realized gains and losses on sale or call of investment securities transactions are determined based on the specific identification method and are included in net income.
	Loans Held-for-Sale
	Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or market, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Servicing rights are not retained when mortgage loans are sold. Income from loans held for sale is reported in Mortgage Banking Income, which is included in Non-Interest Income in the Consolidated Financial Statements.
	Loans
	Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reflected on the Consolidated Balance Sheets at the unpaid principal amount less the allowance for loan losses and unearned interest and fees. Interest on loans is recorded on an accrual basis unless it meets criteria to be placed on non-accrual status. The Company’s policy is to not accrue interest or discount on (i) any asset which is maintained on a cash basis because of deterioration in the financial position of the borrower, (ii) any asset for which payment in full of interest or principal is not expected or (iii) any asset upon which principal or interest has been in default for a period of 90 days or more unless it is both well-secured and in the process of collection. For purposes of applying the 90 days past due test for non-accrual of interest, the date on which an asset reaches non-accrual status is determined by its contractual term. A debt is deemed well-secured if it is secured by collateral in the form of liens or pledges of real or personal property, including securities that have a realizable value sufficient to discharge the debt (including accrued interest) in full, considered to be proceeding in due course either through legal action, including judgment enforcement procedures or, in appropriate circumstances, through collection efforts not involving legal action which are reasonably expected to result in repayment of the debt or in its restoration to a current status. Unpaid interest on loans placed on non-accrual status is reversed from income and further accruals of income are not usually recognized. Subsequent collections related to impaired loans are usually credited first to principal and then to previously uncollected interest.
	Allowance for Loan Losses
	The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance.
	The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective, as it requires estimates that are susceptible to significant revision as more information becomes available.
	The allowance consists of specific and general components. The specific component relates to loans evaluated on an individual basis for impairment. For each loan evaluated individually that is determined to be impaired, a specific allocation to the allowance is established when the discounted cash flows (or collateral value or observable market price) of the loan is lower than the carrying value of that loan. The general component of the allowance is determined based on loans evaluated on a pooled basis which consist of non-impaired loans and pools of loans with similar characteristics that are not evaluated individually for impairment.
	Loans that meet the criteria for individual impairment analysis are those loans or borrowing relationships with current outstanding principal balance greater than or equal to $250,000 at the measurement date and have an internal rating of “Grade 6” or higher (generally characterized as “Substandard” or worse). Once identified for individual analysis, then a loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect scheduled payments of principal or interest when due according to contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all circumstances surrounding the loan and the borrower, including the length of delay, reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to principal and interest owed. Impairment is measured on a loan by loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or fair value of the collateral if the loan is collateral dependent. The majority of the Company’s impaired loans is secured by real estate and considered collateral-dependent. Therefore, impairment losses are primarily based on the fair value of the underlying collateral (usually real estate).
	The general component of the allowance for loan losses is based on historical loss experience adjusted for qualitative factors. Loans are pooled together based on the type of loans and internal risk ratings. Risk factors for each pool are developed using historical charge-offs for the past three years. The risk factors are then adjusted based on current conditions of the loan portfolio and lending environment that may result in future losses differing from historical patterns. Such factors include, but are not limited to:
		●	Changes in underlying collateral securing the loans;
		●	Changes in lending policies and procedures including changes in underwriting, collection, charge-off and recovery practices;
		●	Changes in economic and business conditions that affect the collectability of the portfolio;
		●	Changes in the nature and volume of the portfolio;
		●	Changes in the experience, ability and depth of lending management and other related staff;
		●	Changes in the volume and severity of past due loans, volume of non-accruals, and/or problem loans;
		●	Changes in the quality of the Company’s loan review system;
		●	Existence and effects of any concentration of credit and changes in the level of concentrations; and
		●	The effects of other external factors such as competition, legal or regulatory requirements.
	The risk factors for loans evaluated collectively are also adjusted based on the level of risk associated with the internal risk ratings of the loans. Loans rated Grade 1 are considered low risk and have the lowest risk factors applied. Loans rated Grades 2 and 3 have an average level of risk. Loans rated Grade 4 and 5 have a marginal level of risk slightly higher than Grades 2 and 3. Loans rated Grade 6 or higher have above average risk and therefore have higher risk factors applied to that portion of the portfolio.
	Premises and Equipment
	Bank premises and equipment are stated at cost less accumulated depreciation. The provision for depreciation is computed using straight-line and accelerated methods for both financial reporting and income tax purposes. Expenditures for maintenance and repairs are charged against income as incurred. Cost of major additions and improvements are capitalized and depreciated over the estimated useful life of the addition or improvement.
	Other Real Estate Owned
	Real estate acquired through foreclosure is separately stated on the Consolidated Balance Sheets as Other Real Estate Owned and recorded at the lower of cost or fair value less cost to sell. Adjustments made at the date of foreclosure are charged to the allowance for loan losses. Expenses incurred in connection with ownership, subsequent adjustments to book value, and gains and losses upon disposition are included in other non-interest expenses. Adjustments to net realizable value subsequent to acquisition are made at least annually if necessary based on appraisal.
	Securities Sold under Agreements to Repurchase
	Securities sold under agreements to repurchase are accounted for as collateralized financing transactions, represent the purchase of interests in securities by banking customers and are recorded at the amount of cash received in connection with the transaction. Daily repurchase agreements are settled on the following business day and fixed repurchase agreements have various fixed terms. All securities sold under agreements to repurchase are collateralized by certain pledged securities, generally U.S. government and federal agency securities, and are held in safekeeping by the purchasing financial institution. These transactions are not deposits and, therefore, are not covered by FDIC insurance. Securities sold under agreements to repurchase are reported separately on the Company’s Consolidated Balance Sheets and interest expense related to these transactions is reported on the Company’s Consolidated Statements of Income as Other Interest Expense.
	Income Taxes
	The Company uses the accrual method of accounting for federal and state income tax reporting. Deferred tax assets or liabilities are computed for significant differences in financial statement and tax bases of assets and liabilities, which result from temporary differences in financial statement and tax accounting. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. Provision for income taxes is made on a separate income tax return basis for each entity included in the Consolidated Financial Statements.
	Interest Income and Fees on Loans
	Interest income on commercial and real estate loans is computed on the basis of daily principal balance outstanding using the accrual method. Interest on installment loans is credited to operations by the level-yield method. Interest income on loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Loans may be placed on non-accrual status at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on non-accrual status is reversed against interest income. Interest received on such loans is accounted for on the cash-basis or cost-recovery method until qualifying to return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured.
	Fees on loans are generally recognized in earnings at the time of origination as they are generally offset by related expenses also incurred at origination. Certain fees such as commitment fees are deferred and amortized over the life of the loan using the interest method.
	Net Income per Share of Common Stock
	Net income per share of common stock is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period, after giving retroactive effect to stock dividends and stock splits.
	Income from Fiduciary Activities
	Income from fiduciary activities is recorded on an accrual basis.
Advertising and Promotions
The Company’s policy is to charge advertising and promotions to expenses as incurred.
Fair Value
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 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 a 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 derivatives (if any). Loans held for sale, OREO 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 OREO and impaired loans are considered Level 3. See Note 21 for more information.
The Company obtains fair value measurements for securities and derivatives (if any) from a third party vendor. The Company’s cash flow hedge and the majority of the available-for-sale securities are valued using Level 2 inputs. Collateralized debt obligation securities that are backed by trust preferred securities and account for less than 1% of the available-for-sale securities portfolio are valued using Level 3 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. See additional discussion of valuation techniques and inputs in Note 21.
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.
The Company utilizes ASC 820, which permits the Company to choose to measure eligible items at fair value at specified election dates. Unrealized gains and losses on items for which the fair value measurement option has been elected are reported in earnings at each subsequent reporting date. The fair value option (i) may be applied instrument by instrument, with certain exceptions enabling the Company to record identical financial assets and liabilities at fair value or by another measurement basis permitted under GAAP, (ii) is irrevocable (unless a new election date occurs) and (iii) is applied only to entire instruments and not to portions of instruments.
Subsequent Events
The Company has evaluated subsequent events for recognition and disclosure through March 3, 2015, which is the date the financial statements were available to be issued.

MERGERS_AND_ACQUISITIONS

MERGERS AND ACQUISITIONS	12 Months Ended
	Dec. 31, 2014
Business Combinations [Abstract]
MERGERS AND ACQUISITIONS	NOTE 2 – MERGERS AND ACQUISITIONS
	Southern Heritage Bancshares, Inc.
	On October 1, 2014, the Company completed its acquisition by merger of Southern Heritage Bancshares, Inc. (“SH Bancshares”), a bank holding company headquartered in Cleveland, Tennessee, and parent of Southern Heritage Bank (“SHB”), a Tennessee chartered bank. SHB continues to operate as a Tennessee-chartered bank and has not been merged into FCNB. The operations of SHB have been included in the consolidated financial statements since October 1, 2014. SHB operates three full-service financial centers in Cleveland, Bradley County, Tennessee. The acquisition of SH Bancshares and SHB allowed the Company to further its strategic objectives by expanding its geographic footprint across the State of Tennessee. The Company issued 269,302 shares of common stock and 108,356 shares of Class A common stock and paid $16.1 million in cash or $33.1 million in aggregate consideration for 100% of the equity interests in SH Bancshares.
	The Company recorded intangible assets totaling $10.2 million which consist of $8.7 of goodwill and $1.5 million of core deposit intangible. Goodwill resulted from a combination of revenue enhancements from expansion into new markets and efficiencies to be gained from operational synergies. The fair value of the core deposit intangible is being amortized on a straight line basis over the estimated useful life, currently expected to be approximately 10 years. The intangible assets are not deductible for income tax purposes.
	The Company assumed $5.155 million in floating rate junior subordinated deferrable interest debentures payable to Southern Heritage Statutory Trust I that must be redeemed by December 2034. The acquired subordinated debentures require interest to be paid quarterly at a rate of 90-day LIBOR plus 2.05%. The fair value adjustment on the junior subordinated debentures of $1.55 million will be amortized on a straight line basis over the remaining expected life of 10 years which is when the securities are intended to be repaid.
	At the acquisition date of October 1, 2014, supplemental executive retirement plan (“SERP”) agreements became effective with certain key executives of SHB as part of the Company’s long-term retention strategy. The SERPs provide for a nonqualified defined lifetime post-retirement benefit. Vesting for the benefit occurs 50% after three years, 75% after four years and 100% after five years from the effective date of the agreements. Expense for accrual of such benefits is reflected in Salaries and Employee Benefits on the Statement of Income and totaled approximately $43,000 for the year ended December 31, 2014. The accrual liability for SERP benefits is included in other liabilities on the Balance Sheet and totaled $43,000 as of December 31, 2014. No benefit payments are expected to be paid over the next five years and benefit payments totaling approximately $82,000 annually are expected to be paid thereafter.
	The following table summarizes the allocation of purchase price to assets and liabilities acquired in connection with the Company’s acquisition of SH Bancshares and SHB based on their fair values on October 1, 2014 (dollars in thousands except per share amounts).
	Purchase Price:
	Total shares of SH Bancshares outstanding as of October 1, 2014		1,313,135
	Fixed exchange ratio		0.2876
	Company common shares issued for SH Bancshares common shares		269,302
	Company Class A common shares issued for SH Bancshares Class A, Class B or Series A preferred shares		108,356
	Price per share based on Company shares as of October 1, 2014	$	45
	Aggregate value of Company stock issued	$	16,995
	Aggregate cash consideration at $12.25 per SH Bancshares share		16,087
	Total purchase price			$	33,082
	Net assets acquired:
	Cash and cash equivalents		10,493
	Interest bearing deposits in banks		8,633
	Available-for-sale investment securities		80,869
	Loans, net of unearned income		126,850
	Mortgage loans held for sale		2,852
	Premises and equipment		5,274
	Other real estate owned		546
	Other intangible assets		1,496
	Other assets		3,482
	Total assets		240,495
	Non-interest bearing deposits		35,275
	Interest bearing deposits		176,330
	Total deposits		211,605
	Borrowings		3,602
	Other liabilities		895
	Total liabilities		216,102
	Net assets acquired				24,393
	Goodwill			$	8,689
	Cool Springs Financial Center
	On December 7, 2012, FCNB acquired one full-service financial center branch located at 9045 Carothers Parkway in Franklin, Tennessee from Community First Bank & Trust. Through the acquisition, FCNB assumed $55 million in deposit liabilities and purchased $5 million in real and personal property and $20 million in loans. Goodwill totaling $1.8 million and a core deposit intangible of approximately $426,000 was recorded in relation to the deposit premium paid and fair value adjustments recorded at the time of acquisition. The core deposit intangible will be amortized over a ten-year period and goodwill will continue to be evaluated for impairment annually as noted in Note 9 below.

CASH_AND_INTERESTBEARING_DEPOS

CASH AND INTEREST-BEARING DEPOSITS IN OTHER BANK	12 Months Ended
	Dec. 31, 2014
Cash and Cash Equivalents [Abstract]
CASH AND INTEREST-BEARING DEPOSITS IN OTHER BANK	NOTE 3 – CASH AND INTEREST-BEARING DEPOSITS IN OTHER BANKS
	Cash and cash equivalents include deposit balances due from correspondent banks. Balances due from correspondent banks above FDIC insurance limits totaled approximately $1.0 million and $863,000 as of December 31, 2014 and 2013, respectively.
	The Company maintains cash reserve balances as required by the Federal Reserve Bank. Average required balances during 2014 and 2013 were $1.1 million and approximately $500,000, respectively. Balances held at the Federal Reserve Bank 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 December 31, 2014 and 2013 were $38.8 million and $19.8 million, respectively. Interest-bearing deposits in other banks also include short-term CDs held in increments that are within FDIC insurance limits and totaled $2.2 million as of December 31, 2014 and $2.1 million as of December 31, 2013.

INVESTMENT_SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	NOTE 4 – INVESTMENT SECURITIES
	The following tables reflect amortized cost, unrealized gains, unrealized losses and fair value of available-for-sale investment securities for the dates presented (in thousands):
			Amortized				Gross Unrealized Gains				Gross Unrealized Losses			Fair Value
			Cost
	As of December 31, 2014:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations		$	384,456			$	4,065			$	(3,531	)	$	384,990
	Obligations of states and political subdivisions			189,264				9,273				(235	)		198,302
	All Other			10				44				-			54
	Total investment securities		$	573,730			$	13,382			$	(3,766	)	$	583,346
	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 categorized as trading or held-to-maturity as of December 31, 2014 or 2013. At December 31, 2014 and 2013, investment securities were pledged to secure government, public and trust deposits as follows (in thousands):
			Amortized Cost			Fair Value
	2014		$	248,221		$	250,363
	2013			205,374			205,900
	The following table summarizes contractual maturities of available-for-sale securities as of December 31, 2014 (in thousands):
			Amortized Cost			Fair Value
	Amounts maturing in:
	One year or less		$	2,680		$	2,724
	After one year through five years			17,082			17,945
	After five years through ten years			98,875			103,139
	After ten years*			455,083			459,484
	Total debt securities			573,720			583,292
	Equity securities			10			54
	Total securities		$	573,730		$	583,346
	*	Of the $574 million (amortized cost) in this category, $375 million (amortized cost) consisted of mortgage-backed securities (“MBS”) and collateralized mortgage obligations (“CMO”), which are presented based on contractual maturities.  However, the remaining lives of such securities are expected to be much shorter due to anticipated payments.
	Sales and realized gains on sales of available-for-sale securities for the years ended December 31, 2014, 2013 and 2012 are presented as follows (in thousands):
			Gross Sales			Gross Gains			Gross Losses			Net Gains
	2014		$	30,152		$	1,345		($	51	)	$	1,294
	2013			41,861			1,489*			(233	)		1,256
	2012			34,615			680			-			680
	*	Gross gains for 2013 also include approximately $12,000 in gains on called debt securities.
	The following table presents information on available-for-sale securities with gross unrealized losses at December 31, 2014 and 2013, 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			Fair Value			Gross			Fair Value		Gross			Fair Value
			Unrealized						Unrealized					Unrealized
			Losses						Losses					Losses
	December 31, 2014:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations		$	(171	)	$	50,186		$	(3,360	)	$	113,216	$	(3,531	)	$	163,402
	Obligations of states and political subdivisions			(74	)		6,684			(161	)		8,675		(235	)		15,359
	Total securities with unrealized losses		$	(245	)	$	56,870		$	(3,521	)	$	121,891	$	(3,766	)	$	178,761
	December 31, 2013:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations		$	(5,464	)	$	167,616		$	(2,032	)	$	33,863	$	(7,496	)	$	201,479
	Obligations of states and political subdivisions			(1,336	)		29,953			(64	)		561		(1,400	)		30,514
	Total securities with unrealized losses		$	(6,800	)	$	197,569		$	(2,096	)	$	34,424	$	(8,896	)	$	231,993
	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 December 31, 2014, the Company had 80 debt securities with unrealized losses. The Company did not intend to sell any such securities in an unrealized loss position and it was more likely than not that the Company would not be required to sell the debt securities prior to recovery of costs. Of the 80 debt securities, 43 are obligations of state and political subdivisions and 37 are U.S. government agency collateralized mortgage obligations (CMOs) or mortgage-backed securities (MBS). The securities in an unrealized loss position as of December 31, 2014, were evaluated for other-than-temporary impairment. In analyzing reasons for the unrealized losses, management reviews any applicable industry analysts’ reports and considers various factors including, but not limited to, whether the securities are issued by the federal government or its agencies, and whether downgrades of bond ratings have occurred. With respect to unrealized losses on municipal and agency securities and the analysis performed relating to the securities, management believes that declines in market value were not other-than-temporary at December 31, 2014. The unrealized losses on the agency and municipal securities have not been recognized for other-than-temporary impairment. No impairment charges were recognized on these securities in 2014, 2013 or 2012.
	GAAP includes accounting and reporting standards for derivative financial instruments, including certain derivative instruments embedded in other contracts and for hedging activities. These standards require that derivatives be reported either as assets or liabilities on the Consolidated Balance Sheets and be reflected at fair value. The accounting for changes in the fair value of a derivative instrument depends on the intended use of the derivative and the resulting designation.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
LOANS	NOTE 5 – LOANS
	The following is a summary of loans at December 31:
			2014			2013
	Commercial, financial and agricultural		$	112,529		$	81,757
	Real estate – construction			63,461			46,959
	Real estate – mortgage			491,471			413,235
	Installment loans to individuals			25,733			24,807
	All other loans			18,029			13,478
	Total		$	711,223		$	580,236
	Credit Quality
	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 December 31, 2014 and 2013 were as follows (in thousands):
			Pass			Special Mention		Substandard		Total
	December 31, 2014:
	Commercial, financial and agricultural		$	111,724		$	147	$	658	$	112,529
	Real estate – construction			60,867			-		2,594		63,461
	Real estate – mortgage			476,098			711		14,662		491,471
	Installment loans to individuals			25,635			-		98		25,733
	All other loans			18,029			-		-		18,029
	Total		$	692,353		$	858	$	18,012	$	711,223
	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
	Past Due and Non-Performing Loans
	An aging analysis of loans outstanding by category as of December 31, 2014 and 2013 was as follows (in thousands):
			30-59			60-89		Greater		Total		Current		Total Loans		Recorded
			Days Past			Days Past		Than 90		Past Due						Investment > 90
			Due			Due		Days								Days and
																Accruing
	As of December 31, 2014:
	Commercial, financial and agricultural		$	305		$	476	$	81	$	862	$	111,667	$	112,529	$	-
	Real estate – construction			11			-		170		181		63,280		63,461		-
	Real estate – mortgage			3,610			227		3,369		7,206		484,265		491,471		385
	Installment loans to individuals			172			97		33		302		25,431		25,733		33
	All other loans			234			-		-		234		17,795		18,029		-
	Total		$	4,332		$	800	$	3,653	$	8,785	$	702,438	$	711,223	$	418
	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
	Performing and non-performing loans by category were as follows as of December 31, 2014 and 2013 (in thousands):
			Performing			Non- Performing*		Total
	December 31, 2014:
	Commercial, financial and agricultural		$	112,294		$	235	$	112,529
	Real estate – construction			62,960			501		63,461
	Real estate – mortgage			484,454			7,017		491,471
	Installment loans to individuals			25,673			60		25,733
	All other loans			18,029			-		18,029
	Total		$	703,410		$	7,813	$	711,223
	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			13,478			-		13,478
	Total		$	571,705		$	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.
	Non-accrual loans as of December 31, 2014 and 2013 by category were as follows (in thousands):
		2014			2013
Commercial, financial and agricultural		$	235		$	668
Real estate – construction			501			593
Real estate – mortgage			6,632			7,065
Installment loans to individuals			27			56
All other loans			-			-
Total		$	7,395		$	8,382
Troubled Debt Restructurings
Loans that were restructured during the year ended December 31, 2014 consisted of the following (dollars in thousands):
		2014
		Number of Contracts			Pre-Modification		Post-Modification
					Outstanding Recorded		Outstanding Recorded
					Investment		Investment
Troubled debt restructurings:
Commercial, financial and agricultural			6		$	294	$	144
Real estate – construction			10			1,196		1,027
Real estate – mortgage			36			6,360		5,474
Installment loans to individuals			15			132		55
All other loans			-			-		-
Total			67		$	7,982	$	6,700
Modification of the terms of the TDRs 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.  TDRs modified that re-defaulted in the year ended December 31, 2014 consisted of the following (dollars in thousands):
		Number of Contracts			Recorded Investment
Commercial, financial and agricultural			2		$	120
Real estate – construction			-			-
Real estate – mortgage			2			381
Installment loans to individuals			1			1
All other loans			-			-
Total			5		$	502
The allowance for loan losses associated with the TDRs totaled approximately $244,000 and $402,000 as of December 31, 2014 and 2013, respectively.
Impaired Loans
Information regarding the Company’s impaired loans for the years ended December 31, 2014 and 2013 is as follows (in thousands):
		Recorded Investment			Unpaid Principal Balance		Specific Allowance		Average Recorded Investment		Interest Income Recognized
December 31, 2014:
With no specific allocation recorded:
Commercial, financial and agricultural		$	62		$	203		N/A	$	74	$	3
Real estate – construction			165			273		N/A		168		3
Real estate – mortgage			2,975			3,363		N/A		2,995		55
Installment loans to individuals			-			-		N/A		-		-
All other loans			-			-		N/A		-		-
With allocation recorded:
Commercial, financial and agricultural		$	81		$	81	$	15	$	81	$	7
Real estate – construction(1)			187			187		19		187		12
Real estate – mortgage(2)			1,895			1,949		232		1,895		18
Installment loans to individuals			-			-		-		-		-
All other loans			-			-		-		-		-
Total:
Commercial, financial and agricultural		$	143		$	284	$	15	$	155	$	10
Real estate – construction			352			460		19		355		15
Real estate – mortgage			4,870			5,312		232		4,890		73
Installment loans to individuals			-			-		-		-		-
All other loans			-			-		-		-		-
December 31, 2013:
With no specific allocation recorded:
Commercial, financial and agricultural		$	-		$	-		N/A	$	28	$	-
Real estate – construction			430			430		N/A		592		12
Real estate – mortgage			1,361			1,361		N/A		2,275		8
Installment loans to individuals			15			15		N/A		7		1
All other loans			-			-		N/A		-		-
With allocation recorded:
Commercial, financial and agricultural		$	500		$	500	$	50	$	757	$	-
Real estate – construction			88			88		90		222		-
Real estate – mortgage			5,105			5,105		847		5,548		-
Installment loans to individuals			-			-		-		30		-
All other loans			-			-		-		-		-
Total:
Commercial, financial and agricultural		$	500		$	500	$	50	$	785	$	-
Real estate – construction			518			518		90		814		12
Real estate – mortgage			6,466			6,466		847		7,823		8
Installment loans to individuals			15			15		-		37		1
All other loans			-			-		-		-		-
	-1	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $87,000 and a specific allowance of approximately $4,000.
	-2	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $1.3 million and a specific allowance of approximately $208,000.
Acquired Loans with Evidence of Credit Deterioration
Loans acquired in business combinations that exhibited, at date of acquisition, evidence of credit deterioration since origination, such that it was probable that all contractually required payments would not be collected, were as follows:
		Impaired Loans			Other Loans		Total
December 31, 2014:
Commercial, financial and agricultural		$	45		$	2,171	$	2,216
Real estate – construction			121			43		164
Real estate – mortgage			1,733			9,456		11,189
Installment loans to individuals			-			14		14
All other loans			-			-		-
Total		$	1,899		$	11,684	$	13,583
The following table presents the fair value of loans determined to have evidence of credit deterioration at the time of acquisition as of the date presented:
31-Dec-14
Contractually-required principal		$	16,533
Nonaccretable difference			(2,532	)
Cash flows expected to be collected			14,001
Accretable yield			(418	)
Fair Value		$	13,583
Changes in the accretable yield of loans acquired with deteriorated credit quality were as follows:
Balance at January 1, 2014		$	-
Additions through acquisition			(471	)
Reclasses from nonaccretable difference			-
Accretion			53
Balance at December 31, 2014		$	(418	)

ALLOWANCE_FOR_LOAN_LOSSES

ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
ALLOWANCE FOR LOAN LOSSES	NOTE 6 – 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 at December 31 for the years indicated (dollars in thousands):
		2014						2013						2012
		Amount			% to Total Loans			Amount			% to Total Loans			Amount		% to Total Loans
	Commercial, financial and agricultural	$	999			15.82	%	$	1,221			14.09	%	$	1,588		13.47	%
	Real estate – construction		1,281			8.92	%		1,521			8.09	%		1,563		7.37	%
	Real estate – mortgage		4,679			69.1	%		4,752			71.22	%		4,486		72.37	%
	Installment loans to individuals		274			3.62	%		243			4.28	%		285		4.63	%
	All other loans		308			2.54	%		81			2.32	%		33		2.16	%
	Total	$	7,541			100	%	$	7,818			100	%	$	7,955		100	%
	An analysis of the allowance for loan losses during the years ended December 31 is as follows (in thousands):
		2014			2013			2012
	Balance  - beginning of year	$	7,818		$	7,955		$	8,039
	Provision for loan losses		751			775			650
	Loans charged to allowance		(1,681	)		(1,211	)		(1,560	)
	Recovery of loans previously charged off		653			299			826
	Net charge-offs		(1,028	)		(912	)		(734	)
	Balance - end of year	$	7,541		$	7,818		$	7,955
	An analysis of the activity in the allowance for loan losses by category for the years ended December 31, 2014 and 2013 is as follows:
		Beginning Balance			Charge-offs			Recoveries			Provision			Ending Balance
	Year ended December 31, 2014:
	Commercial, financial and agricultural	$	1,221		$	(260	)	$	114		$	(76	)	$	999
	Real estate – construction		1,521			(40	)		133			(333	)		1,281
	Real estate – mortgage		4,752			(912	)		107			732			4,679
	Installment loans to individuals		243			(105	)		55			81			274
	All other loans		81			(364	)		244			347			308
	Total	$	7,818		$	(1,681	)	$	653		$	751		$	7,541
	Year ended December 31, 2013:
	Commercial, financial and agricultural	$	1,588		$	(636	)	$	46		$	223		$	1,221
	Real estate – construction		1,563			(38	)		142			(146	)		1,521
	Real estate – mortgage		4,486			(408	)		57			617			4,752
	Installment loans to individuals		285			(129	)		54			33			243
	All other loans		33			-			-			48			81
	Total	$	7,955		$	(1,211	)	$	299		$	775		$	7,818
	The allowance for loan losses is comprised of allocations for loans evaluated individually and loans evaluated collectively for impairment.  In addition, specific acquired loans were evaluated at time of acquisition and determined to have evidence of credit deterioration.  The allocations of the allowance for loan losses for outstanding loans by category evaluated individually and collectively were as follows as of December 31, 2014 and 2013 (in thousands):
								Acquired Loans with
		Evaluated			Evaluated			Evidence of
		Individually			Collectively			Credit Deterioration			Total
	As of December 31, 2014:
	Allowance for loan losses
	Commercial, financial and agricultural	$	15		$	984		$	-		$	999
	Real estate – construction		19			1,262			-			1,281
	Real estate – mortgage		232			4,447			-			4,679
	Installment loans to individuals		-			274			-			274
	All other loans		-			308			-			308
	Total	$	266		$	7,275		$	-		$	7,541
	Loans
	Commercial, financial and agricultural	$	98		$	112,431		$	2,216		$	112,529
	Real estate – construction		231			63,230			164			63,461
	Real estate – mortgage		3,137			488,334			11,189			491,471
	Installment loans to individuals		-			25,733			14			25,733
	All other loans		-			18,029			-			18,029
	Total	$	3,466		$	707,757		$	13,583		$	711,223
	As of December 31, 2013:
	Allowance for loan losses
	Commercial, financial and agricultural	$	50		$	1,171			N/A		$	1,221
	Real estate – construction		90			1,431			N/A			1,521
	Real estate – mortgage		847			3,905			N/A			4,752
	Installment loans to individuals		-			243			N/A			243
	All other loans		-			81			N/A			81
	Total	$	987		$	6,831			N/A		$	7,818
	Loans
	Commercial, financial and agricultural	$	500		$	81,257			N/A		$	81,757
	Real estate – construction		518			46,441			N/A			46,959
Real estate – mortgage		6,466			406,769			N/A			413,235
Installment loans to individuals		15			24,792			N/A			24,807
All other loans		-			13,478			N/A			13,478
Total	$	7,499		$	572,737			N/A		$	580,236

SECONDARY_MORTGAGE_MARKET_ACTI

SECONDARY MORTGAGE MARKET ACTIVITIES	12 Months Ended
	Dec. 31, 2014
Mortgage Banking [Abstract]
SECONDARY MORTGAGE MARKET ACTIVITIES	NOTE 7 – SECONDARY MORTGAGE MARKET ACTIVITIES
	Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or market, as determined by outstanding commitments from investors.  Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings.  There were no such losses for any of the years ended December 31, 2014, 2013 or 2012.  There have been no material differences between cost and fair market values of loans held-for-sale for any of the periods presented.
	Servicing rights are not retained on any mortgage loans held for sale.  Mortgage banking income included in non-interest income was approximately $1.4 million, $1.4 million, and $1.5 million for the years ended December 31, 2014, 2013 and 2012, respectively.

PREMISES_AND_EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	NOTE 8 – PREMISES AND EQUIPMENT
	Premises and equipment used in the ordinary course of business at December 31 are summarized as follows (dollars in thousands):
		Useful Lives in Years	2014		2013
	Land		$	11,809	$	9,748
	Buildings	5 to 50		39,500		32,947
	Furniture and equipment	3 to 20		21,674		17,560
	Total premises and equipment			72,983		60,255
	Less:  accumulated depreciation			31,977		26,103
	Net premises and equipment		$	41,006	$	34,152

GOODWILL_AND_OTHER_INTANGIBLE_

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 9 – GOODWILL AND OTHER INTANGIBLE ASSETS
	Goodwill is not amortized but tested at least annually for impairment.  No impairment charges were recorded for any periods presented in the Consolidated Financial Statements.  Total goodwill as of December 31, 2014 was $22.3 million or 1.51% of total assets and 15.46% of total capital.  Total goodwill as of December 31, 2013 was $13.7 million or 1.16% of total assets and 12.12% of total capital.  Goodwill of $8.7 million was recorded in 2014 as a result of the acquisition of SHB.  See also Note 2.
	Other identifiable intangibles consisted of core deposit intangibles being amortized over ten-year periods as of December 31 as follows (in thousands):
		2014			2013
	Core deposit intangible	$	1,922		$	426
	Accumulated amortization		(122	)		(42	)
	Net core deposit intangible	$	1,800		$	384
	Amortization expense was approximately $80,000 in 2014 and $42,000 in 2013 and $35,000 in 2012.  Amortization expense is expected to be approximately $192,000 per year for each of the next five years.  See also Note 2.

OTHER_REAL_ESTATE_OWNED

OTHER REAL ESTATE OWNED	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
OTHER REAL ESTATE OWNED	NOTE 10 – OTHER REAL ESTATE OWNED
	The carrying value of other real estate owned on the Consolidated Balance Sheets was $5.7 million as of December 31, 2014 compared to $6.8 million as of December 31, 2013.  The value of OREO is based on the lower of cost or fair value less cost to sell.   Fair value is based on independent appraisals for significant properties and may be adjusted by management as discussed in Note 21.

BANKOWNED_LIFE_INSURANCE_AND_I

BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS	NOTE 11 – BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS
	The Company 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 $25.9 million and $22.5 million as of December 31, 2014 and 2013, respectively.  BOLI are initially recorded at the amount of premiums paid and are 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 $621,000, $632,000, and $606,000, for the years ended December 31, 2014, 2013 and 2012, 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 $224,000, $143,000, and $169,000, for the years ended December 31, 2014, 2013 and 2012, respectively.  The accrued liability for post-retirement death benefits is included in Other Liabilities on the Consolidated Balance Sheet and totaled $2.8 million and $2.6 million as of December 31, 2014 and 2013, respectively.
	Because endorsement split dollar life insurance plans create imputed income to each applicable participant without generating cash to pay the tax expense associated with imputed income, the FCNB entered into Imputed Income Tax Reimbursement Agreements with certain officers. The Imputed Income Tax Reimbursement Agreements provide for annual cash payments to the participants until death for the previous tax year in amounts equal to a portion of federal income taxes attributable to (i) the income imputed to the applicable participant on the benefit under the Amended and Restated Split Dollar Agreement and (ii) the additional cash payments under the Imputed Income Tax Reimbursement Agreement. Each participant was 100% vested in benefits provided under Imputed Income Tax Reimbursement Agreements as of January 1, 2008. Service costs are based on the net present value of the sum of payments in accordance with each participant’s agreement. Interest accrues monthly at a rate of 7.0%.
	Net other post-retirement benefits expense for Imputed Income Tax Reimbursement Agreements was as follows for the years ended December 31 (in thousands):
		2014			2013
	Service cost	$	-		$	-
	Interest cost		27			27
	Net other post-retirement benefits expense	$	27		$	27
	The accumulated post-retirement defined benefit obligation for Imputed Income Tax Reimbursement Agreements was as follows for the years ended December 31 (in thousands):
	Accumulated other post-retirement benefit obligation:	2014			2013
	Beginning balance	$	418		$	410
	Service cost		-			-
	Interest cost		27			27
	Benefit payments		(25	)		(19	)
	Ending balance	$	420		$	418
	The accumulated post-retirement benefit obligation was included in Other Liabilities as of December 31, 2014 and 2013 and was equal to the funded status of the plan as of each applicable year-end, as there were no related assets recognized on the Consolidated Balance Sheet for the Imputed Income Tax Reimbursement Agreements.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
DEPOSITS	NOTE 12 – DEPOSITS
	Included in interest-bearing deposits shown at December 31 were the following time and savings deposits in denominations of $100,000 to $250,000 and greater than $250,000 (in thousands):
		2014		2013
	Time deposits
	$100,000 or greater but less than $250,000	$	110,577	$	96,465
	Greater than $250,000		124,444		101,734
	Savings deposits
	$100,000 or greater but less than $250,000	$	122,933	$	114,570
	Greater than $250,000		287,735		254,535
	NOW accounts, included in interest bearing deposits on the Consolidated Balance Sheets, totaled $135.8 million as of December 31, 2014 and $72.5 million as of December 31, 2013.  Demand deposit balances reclassified as loans consisted of overdrafts totaling approximately $470,000 and $520,000 as of December 31, 2014 and 2013, respectively.
	Time deposits were maturing as follows at December 31, 2014 (in thousands):
	On or before December 31, 2015	$	301,674
	On or during year ended December 31, 2016		43,346
	On or during year ended December 31, 2017		25,086
	On or during year ended December 31, 2018		17,256
	During or after year ended December 31, 2019		13,520
		$	400,882

FEDERAL_FUNDS_PURCHASED_AND_OT

FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS	NOTE 13 – FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS
	The Company has various sources of short-term borrowings, which consist primarily of cash management advances from the Federal Home Loan Bank (“FHLB”) and federal funds purchased from correspondent banks.  Short-term borrowings are used to manage seasonal fluctuations in liquidity.
	Cash management advances from FHLB are secured by one-to-four family first mortgages under the blanket collateral pledge agreement that also collateralizes long-term advances from FHLB and have maturities of 90 days or less.  See Note 14 for more information about maximum borrowing capacity with FHLB.  There were no short-term borrowings outstanding against this line as of December 31, 2014 or 2013.
	The Company has eight federal fund lines of credit available with various correspondent banks totaling $72.0 million as of December 31, 2014.  There were no federal funds purchased as of December 31, 2014 or 2013.
	The following tabular analysis presents short-term borrowing year-end balance, maximum month-end balance, annual average and weighted average interest rates for the years ended December 31, 2014, 2013 and 2012 (dollars in thousands):
		2014			2013			2012
	Amount outstanding at end of year	$	-		$	-		$	-
	Weighted average interest rate at end of year		–	%		–	%		–	%
	Maximum outstanding at any month end	$	5,000		$	-		$	5,000
	Average outstanding during year		2,477		$	11		$	1,230
	Weighted average interest rate during year		0.19	%		–	%		–	%

LONG_TERM_DEBT

LONG TERM DEBT	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
LONG TERM DEBT	NOTE 14 – LONG TERM DEBT
	Long-term debt as of December 31, 2014 and 2013 is summarized as follows (in thousands):
			2014		2013
	FHLB advances		$	41,164	$	40,857
	Junior subordinated debentures			13,951		10,310
	Promissory notes			11,716		-
	Total long-term debt		$	66,831	$	51,167
	FHLB advances
	FCNB had secured advances from FHLB totaling $41.2 million as of December 31, 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 0.31% to 7.05%.  Some FHLB borrowings have quarterly call features and maturities ranging from 2015 to 2023.  Advances totaling $16 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 $385 million consisting of the FCNB’s entire portfolio of fully disbursed, one-to-four family residential mortgages, commercial mortgages, farm mortgages, second mortgages and multi-family residential mortgages.  FCNB had additional borrowing capacity with the FHLB of $100.4 million as of December 31, 2014.
	SHB had no outstanding secured or unsecured advances from FHLB as of December 31, 2014 or during the period from acquisition date of October 1, 2014 to December 31, 2014.  SHB has one-to-four family residential mortgages totaling $19.6 million pledged and borrowing capacity of $4.7 million with FHLB as of December 31, 2014.
	Junior subordinated debentures
	The Company owns 100% of the outstanding common securities of three business trusts that issued corporation-obligated mandatorily redeemable preferred capital securities to third-party investors.   The trusts used the proceeds from the issuance of their preferred capital securities and common securities (collectively referred to as “capital securities” to buy floating rate junior subordinated debentures issued by the Company.  The debentures are the trusts’ only assets and interest payments from the debentures finance the distributions paid on the capital securities.  Distributions are payable quarterly at a rate per annum equal to the interest rate being earned by the trusts on the debentures held by the trusts.  The capital securities are subject to mandatory redemption, in whole or in part, upon repayment of the debentures.  The Company has entered into agreement which fully and unconditionally guarantees the capital securities subject to terms of the guarantee.  Although for accounting presentation the trust preferred securities are presented as long-term 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 following table provides details on the debentures as of December 31, 2014:
			Principal Amount		Interest Rate				Year of Maturity		Amount included
											in Tier I Capital
	First Citizens (TN) Statutory Trust III		$	5,155		2.04	%			2035	$	5,155
	First Citizens (TN) Statutory Trust IV			5,155		1.99	%			2037		5,155
	Southern Heritage Statutory Trust I			5,155		2.29	%			2034		3,951
	In March 2005, the Company formed First Citizens (TN) Statutory Trust III, 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.  Proceeds were used to reduce other debt at the Company. For the period beginning on (and including) the date of original issuance and ending on (but excluding) June 17, 2005, the rate per annum equals 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.
	In March 2007, the Company formed First Citizens (TN) Statutory Trust IV, 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.  Proceeds were used to refinance other debt at the Company at a lower interest rate.  For the period beginning on (and including) the date of original issuance and ending on (but excluding) June 15, 2007, the rate per annum equals 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.
	Pursuant to the merger with SH Bancshares on October 1, 2014, the Company assumed the debentures issued to Southern Heritage Statutory Trust I.  The discount associated with the Company’s assumption of the debentures issued to Southern Heritage Statutory Trust I had a carrying value of $1.5 million as of December 31, 2014 and is being amortized through September 2024.  Interest for Southern Heritage Statutory Trust I reprices quarterly equal to the three-month LIBOR plus 2.05%.
	Promissory Notes
	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 “Promissory Notes”) 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 Promissory Notes provide that the Credit Facilities will be repaid in quarterly installments of principal and interest based on a ten-year amortization schedule consisting of a $6.0 million five-year fixed rate loan at a fixed rate of 3.76% and a $6.0 million five-year floating rate loan at the 90 day rounded LIBOR plus 2% that reprices quarterly.  The current principal balance on the Promissory Notes is $11.7 million as of December 31, 2014.
	The Credit Facilities are secured by a pledge of 51% of the stock of FCNB, 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 has used the proceeds of the Credit Facilities to finance part of the cash consideration in the merger with SH Bancshares.
	Annual average volume, rates and maturities of long-term debt for the years ended December 31, 2014 and 2013 were as follows (dollars in thousands):
			Average
			Volume		Interest Rate			Maturity
	2014(1)
	First Citizens Bancshares, Inc.		$	14,233		2.63	%	18 years
	First Citizens National Bank			46,096		1.82	%	3 years
	2013
	First Citizens Bancshares, Inc.		$	10,310		2.08	%	22 years
	First Citizens National Bank			46,096		1.93	%	4 years
	-1	SHB had no borrowings during the periods presented therefore is not included in the table above.
	Maturities of principal of long-term debt for the following five years were as follows as of December 31, 2014 (in thousands):
	2015		$	7,505
	2016			10,095
	2017			9,841
	2018			9,620
	2019			13,350
	Thereafter			16,420
			$	66,831
	The Company is dependent on the profitability of its subsidiaries and their ability to pay dividends in order to service its long-term debt.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 15 – INCOME TAXES
	Provision for income taxes was comprised of the following for the years ended December 31 (in thousands):
		2014			2013			2012
	Income tax expense (benefit):
	Current	$	3,089		$	4,651		$	4,108
	Deferred		349			(637	)		(102	)
	State income tax expense (benefit of operating loss carryforwards)		66			313			84
	Change in valuation allowance		(66	)		(313	)		(251	)
		$	3,438		$	4,014		$	4,006
	Effective tax rates for the years ended December 31, 2014, 2013 and 2012 differed from federal statutory rate of 34% applied to income before income taxes as a result of the following (in thousands):
		2014			2013			2012
	Tax expenses at statutory rate	$	5,774		$	6,060		$	5,957
	(Decrease) increase resulting from:
	Tax exempt interest income		(1,949	)		(1,638	)		(1,582	)
	Net earnings on bank-owned life insurance		(211	)		(148	)		(132	)
	ESOP dividend		(305	)		(314	)		(296	)
	Other items		129			54			59
		$	3,438		$	4,014		$	4,006
	In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of the deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible.  Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.  Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the benefit of these deductible differences.  However, the amount of deferred tax assets considered realizable could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.   Deferred tax assets and liabilities were comprised of the following as of December 31 for the years indicated (in thousands):
		2014			2013			2012
	Deferred tax assets:
	Allowance for loan losses	$	2,613		$	2,659		$	2,706
	Unrealized loss on other real estate owned		1,076			999			1,050
	State income tax benefit for net operating loss carryforwards		845			911			1,224
	Alternative Minimum Tax Credit		659			-			-
	Purchase accounting adjustments		185			-			-
	Net unrealized losses on available-for-sale debt securities		-			224			-
	Deferred loan fees		138			136			91
	Imputed income tax reimbursement plan		139			142			139
	Impairment loss on equity securities		-			618			618
	Impairment loss on debt securities		-			-			436
	Other		126			146			203
	Total deferred tax assets		5,781			5,835			6,467
	Deferred tax liabilities:
	Depreciation		(3,210	)		(2,692	)		(2,473	)
	FHLB stock dividends		(770	)		(742	)		(742	)
	Net unrealized gains on available-for-sale debt securities		(3,660	)		-			(6,385	)
	Prepaid expenses		(207	)		(152	)		(117	)
	Other		(116	)		(132	)		(252	)
	Total deferred tax liabilities		(7,963	)		(3,718	)		(9,969	)
	Valuation allowance for state income tax benefit		(845	)		(911	)		(1,224	)
	Net deferred tax assets (liabilities)	$	(3,027	)	$	1,206		$	(4,726	)
	As of December 31, 2014, the Company had a net operating loss carryforward for state tax purposes of $7.3 million expiring in 2022, $3.4 million expiring in 2023 and $2.3 million expiring in 2025.  As of December 31, 2014 and 2013, the Company had no unrecognized tax benefits.  The Company’s policy is to recognize penalties and interest on unrecognized tax benefits in Provision for Income Tax Expense in the Consolidated Statements of Income.  There were no amounts related to interest and penalties recognized for each of the years ended December 31, 2014, 2013 and 2012.  The tax years subject to examination by federal and state taxing authorities are the years ended December 31, 2014, 2013, 2012 and 2011.

REGULATORY_MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2014
Banking and Thrift [Abstract]
REGULATORY MATTERS	NOTE 16 – REGULATORY MATTERS
	The Company is subject to various regulatory capital requirements administered by federal banking agencies.  Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary, actions by regulators that, if undertaken, could have a direct material effect on the Company and the Consolidated Financial Statements.  Regulations require FCNB and SHB to meet specific capital adequacy guidelines that involve quantitative measures of assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices.  Capital classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.
	Quantitative measures established by regulation to ensure capital adequacy require banks to maintain minimum amounts and ratios (set forth in the table below) of Tier I capital (as defined in the regulations) to total average assets (as defined), and minimum ratios of Tier I and total risk-based capital (as defined) to risk-weighted assets (as defined).  To be considered adequately capitalized (as defined) under the regulatory framework for prompt corrective action, the minimums must be maintained for Tier I leverage, Tier I risk-based and total risk-based ratios as set forth in the table.  Actual capital amounts and ratios are presented in the table below.
	As of December 31, 2014, the most recent notifications from primary regulatory authorities categorized FCNB, SHB and the Company as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, the Banks must maintain minimum total risk-based, Tier I risk-based and Tier I leverage ratios as set forth in the table below.  There are no conditions or events since notification that management believes have changed the institution’s category.
	Actual and minimum capital amounts and ratios are presented in the following table (dollars in thousands):
		Actual					For Capital					To Be Well
							Adequacy Purposes					Capitalized Under
												Prompt Corrective
												Action Provisions
	December 31, 2014:	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total capital to risk weighted assets:
	First Citizens Bancshares, Inc.	$	135,107		16.3	%	$	66,473		8	%		N/A		10	%
	First Citizens National Bank		119,132		17.6	%		54,028		8	%	$	67,535		10	%
	Southern Heritage Bank		26,632		17.3	%		12,301		8	%		15,376		10	%
	Tier I capital to risk weighted assets:
	First Citizens Bancshares, Inc.		127,546		15.4	%		33,237		4	%		N/A		6	%
	First Citizens National Bank		111,629		16.5	%		27,012		4	%		40,519		6	%
	Southern Heritage Bank		26,574		17.3	%		6,148		4	%		9,222		6	%
	Tier I capital to average assets:
	First Citizens Bancshares, Inc.		127,546		8.8	%		57,778		4	%		N/A		5	%
	First Citizens National Bank		111,629		9.3	%		48,220		4	%		60,275		5	%
	Southern Heritage Bank		26,574		11.1	%		9,550		4	%		11,938		5	%
	December 31, 2013:
	Total capital to risk  weighted assets:
	First Citizens Bancshares, Inc.		117,027		17.6	%		53,255		8	%		N/A		10	%
	First Citizens National Bank		115,990		17.4	%		53,206		8	%		66,508		10	%
	Tier I capital to risk weighted assets:
	First Citizens Bancshares, Inc.		109,187		16.4	%		26,615		4	%		N/A		6	%
	First Citizens National Bank		108,150		16.3	%		26,605		4	%		39,908		6	%
	Tier I capital to average assets:
	First Citizens Bancshares, Inc.		109,187		9.4	%		46,463		4	%		N/A		5	%
	First Citizens National Bank		108,150		9.3	%		46,416		4	%		58,080		5	%

CAPITAL

CAPITAL	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
CAPITAL	NOTE 17 – CAPITAL
	The Company is subject to capital adequacy requirements imposed by the Federal Reserve.  In addition, the Banks are restricted by regulation from paying dividends in an amount in excess of the net earnings of the current year plus retained profits of the preceding two years.  As of December 31, 2014, $21.7 million of retained earnings were available for future dividends from FCNB and SHB to the Company.
	During a special meeting on July 16, 2014, First Citizens’ shareholders voted on and approved the First Citizens Charter Amendment authorizing 1,000,000 shares in an additional class of common stock (Class A common stock) and a reclassification of First Citizens’ outstanding common stock. Upon the filing of the First Citizens Charter Amendment on July 17, 2014, each share of First Citizens 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 First Citizens 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.  In aggregate, 37,372 shares of common stock were reclassified to Class A common stock.  Each share of First Citizens common stock outstanding immediately prior to the filing of the First Citizens 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 First Citizens common stock continues to have unlimited voting rights. The First Citizens Class A common stock has no voting rights, except as may be required by law.
	Accumulated Other Comprehensive Income (Loss) as of December 31, 2014 and 2013 was as follows (in thousands):
		2014		2013
	Unrealized gains (losses) on available-for-sale securities without other-than-temporary impairment, net of tax	$	5,955	$	(361	)
	Unrealized losses on available-for-sale securities with other-than-temporary impairment, net of tax		-		-
	Total accumulated other comprehensive income (loss)	$	5,955	$	(361	)
	See also Note 2 regarding changes to capital that occurred during the year ended December 31, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 18 – RELATED PARTY TRANSACTIONS
	The Company has loans and deposits with certain executive officers, directors and their affiliates.  The Company also enters into contracts with certain related parties from time to time such as for construction of a branch.  All related party transactions are entered into under substantially the same terms as unrelated third-party transactions.  All material contracts are awarded based on competitive bids.
	In 2013, the Bank contracted with a related party for the construction of a new full service branch facility in Jackson, Tennessee.  The contract is for $1.6 million and was awarded on a competitive bid basis.  Contract payments paid totaled approximately $1.6 million and $60,000 in the years ended December 31, 2014 and 2013, respectively.
	In 2014, the Company also paid approximately $111,000 to another related party on a competitive bid basis for various renovations and repairs to the Martin and Union City, Tennessee financial centers.
	Activity in loans to executive officers, directors and their affiliates was as follows for the years ended December 31, 2014 and 2013 (in thousands):
			2014			2013
	Balance at beginning of period		$	6,892		$	5,689
	New loans(1)			16,925			4,664
	Repayments			(10,947	)		(3,461	)
	Balance at end of period		$	12,870		$	6,892
	-1	The new loan total for 2014 includes $7,141 of related party loans acquired pursuant to the merger with SH Bancshares, Inc.
	There were no charged-off, restructured or non-current loans to related parties for any of the periods presented.  Loans to related parties are made on substantially the same terms as third-party transactions.
	Indebtedness shown represents amounts owed by directors and executive officers of the Company and the Bank and by entities in which such persons are general partners or have at least 10% or greater interest and trust and estates in which they have a substantial beneficial interest.  All loans have been made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with others and do not involve other than normal risks of collectability.
	The Bank routinely enters into deposit relationships with its directors, officers and employees in the normal course of business.  These deposits bear the same terms and conditions as those prevailing at the time for comparable transactions with unrelated parties.  Balances of executive officers and directors on deposit as of December 31, 2014 and 2013 were $22.6 million and $19.3 million, respectively.

FINANCIAL_INSTRUMENTS_WITH_OFF

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	NOTE 19 – FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK
	The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. These instruments involve, to varying degrees, elements of credit risk not recognized in the statement of financial position.
	The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The same policies are utilized in making commitments and conditional obligations as are used for creating on-balance sheet instruments. Ordinarily, collateral or other security is not required to support financial instruments with off-balance sheet risk.
	Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Loan commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many commitments are expected to expire without being drawn upon, total commitment amounts do not necessarily represent future cash requirements. Each customer’s credit-worthiness is evaluated on a case-by-case basis, including the collateral required, if deemed necessary by the Bank upon extension of credit, and is based on management’s credit evaluation of the counter party.  At December 31, 2014 and 2013, the Company had outstanding loan commitments of $119.6 million and $87.7 million, respectively.  As of year-end 2014, variable rate commitments were $78.7 million and fixed rate commitments were $40.9 million.  As of year-end 2013, variable rate commitments were $56.5 million and fixed rate commitments were $31.2 million. Of these commitments, none had an original maturity in excess of one year.
	Standby letters of credit and financial guarantees are conditional commitments issued by the Company to guarantee performance of a customer to a third party. Those guarantees are issued primarily to support public and private borrowing arrangements, and the credit risk involved is essentially the same as that involved in extending loans to customers. The Company requires collateral to secure these commitments when deemed necessary. At December 31, 2014 and 2013, outstanding standby letters of credit totaled $2.9 million and $4.3 million, respectively.
	In the normal course of business, the Company extends loans, which are subsequently sold to other lenders, including agencies of the U.S. government.  Certain of these loans are conveyed with recourse creating off-balance sheet risk with regard to the collectibility of the loan.  At December 31, 2014 and 2013, the Company had no loans sold with recourse.

SIGNIFICANT_CONCENTRATIONS_OF_

SIGNIFICANT CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2014
Risks and Uncertainties [Abstract]
SIGNIFICANT CONCENTRATIONS OF CREDIT RISK	NOTE 20 – SIGNIFICANT CONCENTRATIONS OF CREDIT RISK
	The Company grants agribusiness, commercial, residential and personal loans to customers throughout a wide area of the mid-southern United States.  A large majority of the Company’s loans, however, are concentrated in the immediate vicinity of the Company, primarily in West Tennessee.  Although the Company has a diversified loan portfolio, a substantial portion of its debtors’ ability to honor their obligations is dependent upon the agribusiness and industrial economic sectors of that geographic area.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 21 – FAIR VALUE MEASUREMENTS
	Recurring Basis
	The following are descriptions of valuation methodologies used for assets measured at fair value on a recurring basis.  There are no liabilities measured for fair value on a recurring basis for any of the periods presented.
	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.
	Assets as of December 31, 2014 and 2013 measured at estimated fair value on a recurring basis were as follows (in thousands):
		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	December 31, 2014:
	Financial assets:
	Securities available-for-sale	$	-	$	583,346	$	-	$	583,346
	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 the 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 reserve 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 in 2014 or 2013.
	Other Real Estate Owned
	OREO 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 OREO are reviewed at least annually or more often if circumstances require more frequent evaluations.
	Assets as of December 31, 2014 and 2013 measured at estimated fair value on a non-recurring basis were as follows:
		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	December 31, 2014:
	Assets:
	Impaired loans	$	-	$	-	$	7,395	$	7,395
	Loans held-for-sale		-		4,339		-		4,339
	Other real estate owned		-		-		5,717		5,717
	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.
	Interest-Bearing Deposits in Other Banks
	Interest-bearing deposits in other banks consist of excess balances held at the Federal Reserve Bank and short term CDs and the carrying amount is assumed to be fair value.
	Loans
	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
	Carrying amounts of capital stock of the FHLB of Cincinnati and Federal Reserve Bank of St. Louis approximate fair value.
	Bank-Owned Life Insurance
	Carrying amount of bank-owned life insurance is the cash surrender value as of the end of the periods presented and approximates fair value.
	Deposit Liabilities
	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 CDs approximate their carrying value at the balance sheet date.
	Fixed-Rate Deposits
	For fixed-rate CDs, fair values are estimated utilizing discounted cash flow analyses, which apply interest rates currently being offered on CDs to a schedule of aggregated monthly maturities on time deposits.
	Long-term debt
	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 December 31, 2014 and 2013 were as follows (in thousands):
		Carrying Amount		Level 1		Level 2		Level 3		Fair Value
				Inputs		Inputs		Inputs
	As of December 31, 2014:
	Financial assets:
	Cash and cash equivalents	$	33,182	$	33,182	$	-	$	-	$	33,182
Interest-bearing deposits in other banks		40,993		40,993		-		-		40,993
Investment securities		583,346		-		583,346		-		583,346
Loans, net of allowance		703,682		-		715,163		7,395		722,558
Loans held-for-sale		4,339		-		4,339		-		4,339
Accrued interest receivable		6,260		-		6,260		-		6,260
Federal Reserve Bank and Federal Home Loan Bank Stock		6,134		-		6,134		-		6,134
Other real estate owned		5,717		-		-		5,717		5,717
Bank owned life insurance		25,924		-		25,924		-		25,924
Financial liabilities:								-
Deposits		1,211,506		-		1,212,162		-		1,212,162
Short-term borrowings		49,317		-		49,317		-		49,317
Other borrowings		66,831		-		67,234		-		67,234
Other liabilities		9,274		-		9,274		-		9,274
Off-balance sheet arrangements								-
Commitments to extend credit		119,669		-		119,669		-		119,669
Standby letters of credit		2,902		-		2,902		-		2,902
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

EMPLOYEE_STOCK_OWNERSHIP_AND_4

EMPLOYEE STOCK OWNERSHIP AND 401(k) PLANS	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EMPLOYEE STOCK OWNERSHIP AND 401(k) PLANS	NOTE 22 – EMPLOYEE STOCK OWNERSHIP AND 401(k) PLANS
	The Company maintains the First Citizens National Bank of Dyersburg Employee Stock Ownership Plan (the “ESOP”) and the First Citizens National Bank 401(k) Plan (the “401(k) Plan”) as employee benefits. The plans provide for a contribution annually not to exceed 25% of the total compensation of all participants and afford eligibility for participation to all full-time employees who have completed at least one year of service and are age 21 or older.
	The Company annually contributes amounts equal to 3% of total eligible compensation to the 401(k) Plan and a discretionary percentage of total eligible compensation to the ESOP.  The annual discretionary percentage of total eligible compensation was 7% for 2014 and 2013.  Total eligible compensation for both plans consists of total compensation subject to income tax.  Total eligible compensation includes any salary deferrals made through the 401(k) Plan and Section 125 Cafeteria Plan and is subject to maximum limits set annually by the IRS.  Each participant may also elect to defer up to 75% of his or her pay into the 401(k) Plan, subject to dollar limitations imposed by law.
	Employer cash contributions to the 401(k) Plan totaled approximately $421,000 in 2014, $402,000 in 2013, and $382,000 in 2012.  Employer cash contributions to the ESOP totaled approximately $989,000 in 2014, $966,000 in 2013, and $895,000 in 2012. Cash contributions to the 401(k) Plan and ESOP are reported in Salaries and Employee Benefits in Non-Interest Expenses on the Consolidated Statements of Income.
	The ESOP is a non-leveraged plan and all shares of Company common stock owned by the ESOP were allocated to participants as of December 31, 2013 and 2014.  Cash dividends paid by the Company on common stock held by the ESOP are charged to retained earnings.  All shares owned by the ESOP are considered outstanding for earnings per share computations.  In the event a terminated or retired ESOP participant desires to sell his or her shares of Company common stock, or if certain employees elect to diversify their account balances, the Company may be required to purchase the shares from the participant at their fair market value.  The ESOP owned 681,451 shares of Company common stock with an estimated fair value of $30.7 million as of December 31, 2014 and 703,393 shares of Company common stock with an estimated fair value of $30.0 million as of December 31, 2013.
	SHB has a 401(k) profit sharing plan covering employees meeting certain age and service requirements.  Employees of SHB may contribute up to a certain dollar amount which is set by law.  Participants vest immediately in their contributions plus the actual earnings thereon.  SHB contributions vested 20% per year over 5 years.  Discretionary contributions from the acquisition date through December 31, 2014 totaled approximately $23,000.  This plan was terminated as of December 31, 2014 and employees of SHB meeting eligibility requirements were enrolled in the Company’s 401(k) Plan and/or EOSP on January 1, 2015.

QUARTERLY_SELECTED_FINANCIAL_D

QUARTERLY SELECTED FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY SELECTED FINANCIAL DATA (UNAUDITED)	NOTE 23 – QUARTERLY SELECTED FINANCIAL DATA (UNAUDITED)
	The following table presents quarterly selected financial data (unaudited) for 2014 and 2013 (in thousands, except per share data):
		Interest		Net Interest		Net		EPS		EPS
		Income		Income		Income		Basic		Diluted
	2014
	First Quarter	$	10,988	$	9,523	$	3,825	$	1.06	$	1.06
	Second Quarter		11,309		9,838		3,433		0.95		0.95
	Third Quarter		11,209		9,723		3,011		0.84		0.84
	Fourth Quarter		13,428		11,581		3,276		0.87		0.87
	Total	$	46,934	$	40,665	$	13,545	$	3.72	$	3.72
	2013
	First Quarter	$	11,003	$	9,427	$	3,588	$	0.99	$	0.99
	Second Quarter		11,031		9,446		3,175		0.89		0.89
	Third Quarter		11,123		9,576		3,434		0.95		0.95
	Fourth Quarter		10,965		9,459		3,611		1		1
	Total	$	44,122	$	37,908	$	13,808	$	3.83	$	3.83

CONDENSED_FINANCIAL_INFORMATIO

CONDENSED FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
CONDENSED FINANCIAL INFORMATION	NOTE 24 – CONDENSED FINANCIAL INFORMATION
		2014			2013
	Assets
	Cash	$	1,115		$	702
	Investment in subsidiaries		167,032			120,134
	Other assets		640			103
	Total assets	$	168,787		$	120,939
	Liabilities and shareholders’ equity
	Liabilities
	Long term debt	$	25,667		$	10,310
	Accrued expenses		665			78
	Total liabilities		26,332			10,388
	Shareholders’ equity		142,455			110,551
	Total liabilities and shareholders’ equity	$	168,787		$	120,939
		2014			2013
	Income
	Dividends from bank subsidiaries	$	10,825		$	5,185
	Other income		7			6
	Total income		10,832			5,191
	Expenses
	Interest expense		375			214
	Other expenses		1,262			177
	Total expenses		1,637			391
	Income before income taxes and equity in undistributed net income of bank subsidiary		9,195			4,800
	Income tax benefit		(608	)		(143	)
			9,803			4,943
	Equity in undistributed net income of bank subsidiary		3,742			8,865
	Net income	$	13,545		$	13,808
		2014			2013
	Operating activities
	Net income	$	13,545		$	13,808
	Adjustments to reconcile net income to net cash provided by operating activities:
	Undistributed income of subsidiary		(3,742	)		(8,865	)
	Increase in other assets		(184	)		(18	)
	Increase (decrease) in other liabilities		24			(94	)
	Net cash provided by operating activities		9,643			4,831
	Investing activities
	Outlay for business acquisitions-net		(15,995	)		-
	Net cash used by investing activities		(15,995	)		-
	Financing activities
	Dividend payments to shareholders		(4,899	)		(4,690	)
	Issuance of long-term debt		12,000			-
	Principal reductions on long-term debt		(284	)		-
	Treasury stock transactions -net		(52	)		-
	Net cash provided (used) by financing activities		6,765			(4,690	)
	Increase  in cash		413			141
	Cash at beginning of year		702			561
	Cash at end of year	$	1,115		$	702

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting And Reporting Policies Policies
Basis of Presentation	Basis of Presentation
	The Consolidated Financial Statements include all accounts of the Company and its wholly owned subsidiary depository financial institutions, First Citizens National Bank (“FCNB”) and Southern Heritage Bank (“SHB” or collectively referred to the “Banks”). The Company’s investment in these subsidiaries is reflected on the Company’s condensed balance sheets. See Notes 2 and 24 for more information.
	FCNB 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 FCNB and provide the FCNB 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 FCNB 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 attributable to the non-controlling interest is included in Other Non-Interest Expense on the Consolidated Statements of Income and is not material for any of the periods presented.
	FCNB has a 50% ownership in two insurance subsidiaries, both of which are accounted for using the equity method. White and Associates/First Citizens Insurance, LLC is a general insurance agency offering a full line of insurance products. First Citizens/White and Associates Insurance Company’s principal activity is credit insurance. The investment in these subsidiaries is included in Other Assets on the Consolidated Balance Sheets presented in this report and earnings from these subsidiaries are recorded in Other Income on the Consolidated Statements of Income.
	The Company has three additional wholly owned subsidiaries, First Citizens (TN) Statutory Trusts III and IV and Southern Heritage Bancshares Statutory Trust I. These three subsidiaries are reported under the equity method in accordance with GAAP for Variable Interest Entities for the periods presented. These investments are reported in Other Assets and the proportionate share of income (loss) is reported in other non-interest income.
	All significant inter-company balances and transactions are eliminated in consolidation. Certain balances have been reclassified to conform to current year presentation.
Nature of Operations	Nature of Operations
	The Company and its subsidiaries provide a wide variety of commercial banking services to individuals and corporate customers in the mid-southern United States with a concentration in West Tennessee. The Company’s primary products are checking and savings deposits and residential, commercial and consumer lending.
Basis of Accounting	Basis of Accounting
	The Consolidated Financial Statements are presented using the accrual method of accounting.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
	Material estimates that are particularly susceptible to significant change relate to the fair value of investment securities, determination of the allowance for losses on loans, the valuation of real estate acquired in connection with foreclosures or in satisfaction of loans, and determination of fair values associated with impairment testing of goodwill. In connection with the determination of the allowances for losses on loans and foreclosed real estate, management obtains independent appraisals for significant properties. Estimates and assumptions used in goodwill impairment testing are made based on prevailing market factors, historical earnings and multiples and other factors.
Business Combinations	Business Combinations
	Business combinations are accounted for by applying the acquisition method in accordance with ASC 805, “Business Combinations” (“ASC 805”). Under the acquisition method, identifiable assets acquired and liabilities assumed are measured at fair value as of the acquisition date and are recognized separately from goodwill. Results of operations of the acquired entities are included in the Consolidated Statements of Income from the date of acquisition.
	Loans acquired in business combinations with evidence of credit deterioration since origination and for which it is probable that all contractually required payments will not be collected are considered to be credit impaired. Acquired credit-impaired loans are accounted for under the accounting guidance for loan and debt securities acquired with deteriorated credit quality, in accordance with ASC 310-30, “Loans and Debt Securities Acquired with Deteriorated Credit Quality” (“ASC 310-30”), and initially measured at fair value, which includes estimated future credit losses expected to be incurred over the life of the loans. Increases in expected cash flows to be collected on these loans are recognized as an adjustment to the loan’s yield over its remaining life, while decreases in expected cash flows are recognized as an impairment. Loans acquired through business combinations that do not meet the specific criteria of ASC 310-30 but for which a discount is attributable, at least in part to credit quality, are also accounted for under this guidance. As a result, related discounts are recognized subsequently through accretion based on expected cash flow of the acquired loans.
Cash Equivalents	Cash Equivalents
	Cash equivalents include cash on hand, cash items, clearings and exchanges as well as amounts due from correspondent banks which do not bear interest and federal funds sold. Generally, federal funds are purchased or sold for one-day periods.
Interest-Bearing Deposits in Other Banks	Interest-Bearing Deposits in Other Banks
	Interest-bearing deposits in other banks consist of excess balances above the minimum required balance at the Federal Reserve Bank and short-term certificates of deposits (“CDs”) held at other banks. The CDs at other banks are held in increments of less than $250,000 and, therefore, are covered by FDIC insurance. Interest income on deposits in banks is reported as Other Interest Income on the Consolidated Statements of Income.
Securities	Securities
	Investment securities are classified as follows:
		●	Held-to-maturity, which includes those investment securities which the Company has the intent and the ability to hold until maturity;
		●	Trading securities, which include those investments that are held for short-term resale; and
		●	Available-for-sale, which includes all other investment securities.
	Held-to-maturity securities are reflected at cost, adjusted for amortization of premiums and accretion of discounts using methods which approximate the interest method. Available-for-sale securities are carried at fair value, and unrealized gains and losses are recognized as direct increases or decreases to accumulated other comprehensive income except for other-than-temporary impairment losses that are required to be charged against earnings. The credit portion of other-than-temporary impairment losses is recorded against earnings and is separately stated on the Consolidated Statements of Income. Trading securities, where applicable, are carried at fair value, and unrealized gains and losses on these securities are included in net income.
	Realized gains and losses on sale or call of investment securities transactions are determined based on the specific identification method and are included in net income.
Loans Held-for-Sale	Loans Held-for-Sale
	Mortgage loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or market, as determined by outstanding commitments from investors. Net unrealized losses, if any, are recorded as a valuation allowance and charged to earnings. Servicing rights are not retained when mortgage loans are sold. Income from loans held for sale is reported in Mortgage Banking Income, which is included in Non-Interest Income in the Consolidated Financial Statements.
Loans	Loans
	Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reflected on the Consolidated Balance Sheets at the unpaid principal amount less the allowance for loan losses and unearned interest and fees. Interest on loans is recorded on an accrual basis unless it meets criteria to be placed on non-accrual status. The Company’s policy is to not accrue interest or discount on (i) any asset which is maintained on a cash basis because of deterioration in the financial position of the borrower, (ii) any asset for which payment in full of interest or principal is not expected or (iii) any asset upon which principal or interest has been in default for a period of 90 days or more unless it is both well-secured and in the process of collection. For purposes of applying the 90 days past due test for non-accrual of interest, the date on which an asset reaches non-accrual status is determined by its contractual term. A debt is deemed well-secured if it is secured by collateral in the form of liens or pledges of real or personal property, including securities that have a realizable value sufficient to discharge the debt (including accrued interest) in full, considered to be proceeding in due course either through legal action, including judgment enforcement procedures or, in appropriate circumstances, through collection efforts not involving legal action which are reasonably expected to result in repayment of the debt or in its restoration to a current status. Unpaid interest on loans placed on non-accrual status is reversed from income and further accruals of income are not usually recognized. Subsequent collections related to impaired loans are usually credited first to principal and then to previously uncollected interest.
Allowance for Loan Losses	Allowance for Loan Losses
	The allowance for loan losses is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectability of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance.
	The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectability of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective, as it requires estimates that are susceptible to significant revision as more information becomes available.
	The allowance consists of specific and general components. The specific component relates to loans evaluated on an individual basis for impairment. For each loan evaluated individually that is determined to be impaired, a specific allocation to the allowance is established when the discounted cash flows (or collateral value or observable market price) of the loan is lower than the carrying value of that loan. The general component of the allowance is determined based on loans evaluated on a pooled basis which consist of non-impaired loans and pools of loans with similar characteristics that are not evaluated individually for impairment.
	Loans that meet the criteria for individual impairment analysis are those loans or borrowing relationships with current outstanding principal balance greater than or equal to $250,000 at the measurement date and have an internal rating of “Grade 6” or higher (generally characterized as “Substandard” or worse). Once identified for individual analysis, then a loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect scheduled payments of principal or interest when due according to contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all circumstances surrounding the loan and the borrower, including the length of delay, reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to principal and interest owed. Impairment is measured on a loan by loan basis for commercial and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or fair value of the collateral if the loan is collateral dependent. The majority of the Company’s impaired loans is secured by real estate and considered collateral-dependent. Therefore, impairment losses are primarily based on the fair value of the underlying collateral (usually real estate).
	The general component of the allowance for loan losses is based on historical loss experience adjusted for qualitative factors. Loans are pooled together based on the type of loans and internal risk ratings. Risk factors for each pool are developed using historical charge-offs for the past three years. The risk factors are then adjusted based on current conditions of the loan portfolio and lending environment that may result in future losses differing from historical patterns. Such factors include, but are not limited to:
		●	Changes in underlying collateral securing the loans;
		●	Changes in lending policies and procedures including changes in underwriting, collection, charge-off and recovery practices;
		●	Changes in economic and business conditions that affect the collectability of the portfolio;
		●	Changes in the nature and volume of the portfolio;
		●	Changes in the experience, ability and depth of lending management and other related staff;
		●	Changes in the volume and severity of past due loans, volume of non-accruals, and/or problem loans;
		●	Changes in the quality of the Company’s loan review system;
		●	Existence and effects of any concentration of credit and changes in the level of concentrations; and
		●	The effects of other external factors such as competition, legal or regulatory requirements.
	The risk factors for loans evaluated collectively are also adjusted based on the level of risk associated with the internal risk ratings of the loans. Loans rated Grade 1 are considered low risk and have the lowest risk factors applied. Loans rated Grades 2 and 3 have an average level of risk. Loans rated Grade 4 and 5 have a marginal level of risk slightly higher than Grades 2 and 3. Loans rated Grade 6 or higher have above average risk and therefore have higher risk factors applied to that portion of the portfolio.
Premises and Equipment	Premises and Equipment
	Bank premises and equipment are stated at cost less accumulated depreciation. The provision for depreciation is computed using straight-line and accelerated methods for both financial reporting and income tax purposes. Expenditures for maintenance and repairs are charged against income as incurred. Cost of major additions and improvements are capitalized and depreciated over the estimated useful life of the addition or improvement.
Other Real Estate Owned	Other Real Estate Owned
	Real estate acquired through foreclosure is separately stated on the Consolidated Balance Sheets as Other Real Estate Owned and recorded at the lower of cost or fair value less cost to sell. Adjustments made at the date of foreclosure are charged to the allowance for loan losses. Expenses incurred in connection with ownership, subsequent adjustments to book value, and gains and losses upon disposition are included in other non-interest expenses. Adjustments to net realizable value subsequent to acquisition are made at least annually if necessary based on appraisal.
Securities Sold under Agreements to Repurchase	Securities Sold under Agreements to Repurchase
	Securities sold under agreements to repurchase are accounted for as collateralized financing transactions, represent the purchase of interests in securities by banking customers and are recorded at the amount of cash received in connection with the transaction. Daily repurchase agreements are settled on the following business day and fixed repurchase agreements have various fixed terms. All securities sold under agreements to repurchase are collateralized by certain pledged securities, generally U.S. government and federal agency securities, and are held in safekeeping by the purchasing financial institution. These transactions are not deposits and, therefore, are not covered by FDIC insurance. Securities sold under agreements to repurchase are reported separately on the Company’s Consolidated Balance Sheets and interest expense related to these transactions is reported on the Company’s Consolidated Statements of Income as Other Interest Expense.
Income Taxes	Income Taxes
	The Company uses the accrual method of accounting for federal and state income tax reporting. Deferred tax assets or liabilities are computed for significant differences in financial statement and tax bases of assets and liabilities, which result from temporary differences in financial statement and tax accounting. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. Provision for income taxes is made on a separate income tax return basis for each entity included in the Consolidated Financial Statements.
Interest Income and Fees on Loans	Interest Income and Fees on Loans
	Interest income on commercial and real estate loans is computed on the basis of daily principal balance outstanding using the accrual method. Interest on installment loans is credited to operations by the level-yield method. Interest income on loans is discontinued at the time the loan is 90 days delinquent unless the loan is well secured and in process of collection. Loans may be placed on non-accrual status at an earlier date if collection of principal or interest is considered doubtful. All interest accrued but not received for loans placed on non-accrual status is reversed against interest income. Interest received on such loans is accounted for on the cash-basis or cost-recovery method until qualifying to return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured.
	Fees on loans are generally recognized in earnings at the time of origination as they are generally offset by related expenses also incurred at origination. Certain fees such as commitment fees are deferred and amortized over the life of the loan using the interest method.
Net Income per Share of Common Stock	Net Income per Share of Common Stock
	Net income per share of common stock is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period, after giving retroactive effect to stock dividends and stock splits.
Income from Fiduciary Activities	Income from Fiduciary Activities
	Income from fiduciary activities is recorded on an accrual basis.
Advertising and Promotions	Advertising and Promotions
	The Company’s policy is to charge advertising and promotions to expenses as incurred.
Fair Value	Fair Value
	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 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 a 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 derivatives (if any). Loans held for sale, OREO 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 OREO and impaired loans are considered Level 3. See Note 21 for more information.
	The Company obtains fair value measurements for securities and derivatives (if any) from a third party vendor. The Company’s cash flow hedge and the majority of the available-for-sale securities are valued using Level 2 inputs. Collateralized debt obligation securities that are backed by trust preferred securities and account for less than 1% of the available-for-sale securities portfolio are valued using Level 3 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. See additional discussion of valuation techniques and inputs in Note 21.
	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.
	The Company utilizes ASC 820, which permits the Company to choose to measure eligible items at fair value at specified election dates. Unrealized gains and losses on items for which the fair value measurement option has been elected are reported in earnings at each subsequent reporting date. The fair value option (i) may be applied instrument by instrument, with certain exceptions enabling the Company to record identical financial assets and liabilities at fair value or by another measurement basis permitted under GAAP, (ii) is irrevocable (unless a new election date occurs) and (iii) is applied only to entire instruments and not to portions of instruments.
Subsequent Events	Subsequent Events
	The Company has evaluated subsequent events for recognition and disclosure through March 3, 2015, which is the date the financial statements were available to be issued.

MERGERS_AND_ACQUISITIONS_Table

MERGERS AND ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Mergers And Acquisitions Tables
Schedule of allocation of purchase price to assets and liabilities acquired	The following table summarizes the allocation of purchase price to assets and liabilities acquired in connection with the Company’s acquisition of SH Bancshares and SHB based on their fair values on October 1, 2014 (dollars in thousands except per share amounts).
	Purchase Price:
	Total shares of SH Bancshares outstanding as of October 1, 2014		1,313,135
	Fixed exchange ratio		0.2876
	Company common shares issued for SH Bancshares common shares		269,302
	Company Class A common shares issued for SH Bancshares Class A, Class B or Series A preferred shares		108,356
	Price per share based on Company shares as of October 1, 2014	$	45
	Aggregate value of Company stock issued	$	16,995
	Aggregate cash consideration at $12.25 per SH Bancshares share		16,087
	Total purchase price			$	33,082
	Net assets acquired:
	Cash and cash equivalents		10,493
	Interest bearing deposits in banks		8,633
	Available-for-sale investment securities		80,869
	Loans, net of unearned income		126,850
	Mortgage loans held for sale		2,852
	Premises and equipment		5,274
	Other real estate owned		546
	Other intangible assets		1,496
	Other assets		3,482
	Total assets		240,495
	Non-interest bearing deposits		35,275
	Interest bearing deposits		176,330
	Total deposits		211,605
	Borrowings		3,602
	Other liabilities		895
	Total liabilities		216,102
	Net assets acquired				24,393
	Goodwill			$	8,689

INVESTMENT_SECURITIES_Tables

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Investment Securities Tables
Schedule of available for sale securities	The following tables reflect amortized cost, unrealized gains, unrealized losses and fair value of available-for-sale investment securities for the dates presented (in thousands):
			Amortized				Gross Unrealized Gains				Gross Unrealized Losses			Fair Value
			Cost
	As of December 31, 2014:
	U.S. Treasury securities and obligations of U.S. government agencies and corporations		$	384,456			$	4,065			$	(3,531	)	$	384,990
	Obligations of states and political subdivisions			189,264				9,273				(235	)		198,302
	All Other			10				44				-			54
	Total investment securities		$	573,730			$	13,382			$	(3,766	)	$	583,346
	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 investment securities pledged	At December 31, 2014 and 2013, investment securities were pledged to secure government, public and trust deposits as follows (in thousands):
			Amortized Cost			Fair Value
	2014		$	248,221		$	250,363
	2013			205,374			205,900
Schedule of Contractual Maturities of Available-For-Sale securities	The following table summarizes contractual maturities of available-for-sale securities as of December 31, 2014 (in thousands):
			Amortized Cost			Fair Value
	Amounts maturing in:
	One year or less		$	2,680		$	2,724
	After one year through five years			17,082			17,945
	After five years through ten years			98,875			103,139
	After ten years*			455,083			459,484
	Total debt securities			573,720			583,292
	Equity securities			10			54
	Total securities		$	573,730		$	583,346
	*	Of the $574 million (amortized cost) in this category, $375 million (amortized cost) consisted of mortgage-backed securities (“MBS”) and collateralized mortgage obligations (“CMO”), which are presented based on contractual maturities.  However, the remaining lives of such securities are expected to be much shorter due to anticipated payments
Schedule of Realized Gains (Losses) on Available-For-Sale Securities	Sales and realized gains on sales of available-for-sale securities for the years ended December 31, 2014, 2013 and 2012 are presented as follows (in thousands):
			Gross Sales			Gross Gains			Gross Losses			Net Gains
	2014		$	30,152		$	1,345		($	51	)	$	1,294
	2013			41,861			1,489*			(233	)		1,256
	2012			34,615			680			-			680
	*	Gross gains for 2013 also include approximately $12,000 in gains on called debt securities.
Schedule of available-for-sale securities with gross unrealized losses	The following table presents information on available-for-sale securities with gross unrealized losses at December 31, 2014 and 2013, 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			Fair Value			Gross			Fair Value		Gross			Fair Value
			Unrealized						Unrealized					Unrealized
			Losses						Losses					Losses
	December 31, 2014:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations		$	(171	)	$	50,186		$	(3,360	)	$	113,216	$	(3,531	)	$	163,402
	Obligations of states and political subdivisions			(74	)		6,684			(161	)		8,675		(235	)		15,359
	Total securities with unrealized losses		$	(245	)	$	56,870		$	(3,521	)	$	121,891	$	(3,766	)	$	178,761
	December 31, 2013:
	U.S. Treasury securities and obligations of U.S. Government agencies and corporations		$	(5,464	)	$	167,616		$	(2,032	)	$	33,863	$	(7,496	)	$	201,479
	Obligations of states and political subdivisions			(1,336	)		29,953			(64	)		561		(1,400	)		30,514
	Total securities with unrealized losses		$	(6,800	)	$	197,569		$	(2,096	)	$	34,424	$	(8,896	)	$	231,993

LOANS_Tables

LOANS (Tables)	12 Months Ended
	Dec. 31, 2014
Loans Tables
Schedule of Loans	The following is a summary of loans at December 31:
			2014		2013
	Commercial, financial and agricultural		$	112,529	$	81,757
	Real estate – construction			63,461		46,959
	Real estate – mortgage			491,471		413,235
	Installment loans to individuals			25,733		24,807
	All other loans			18,029		13,478
	Total		$	711,223	$	580,236
Schedule of Loans by Internal Risk Rating By Category	Loans by internal risk rating by category as of December 31, 2014 and 2013 were as follows (in thousands):
			Pass		Special Mention		Substandard		Total
	December 31, 2014:
	Commercial, financial and agricultural		$	111,724	$	147	$	658	$	112,529
	Real estate – construction			60,867		-		2,594		63,461
	Real estate – mortgage			476,098		711		14,662		491,471
	Installment loans to individuals			25,635		-		98		25,733
	All other loans			18,029		-		-		18,029
	Total		$	692,353	$	858	$	18,012	$	711,223
	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 aging analysis of loans	An aging analysis of loans outstanding by category as of December 31, 2014 and 2013 was as follows (in thousands):
			30-59		60-89		Greater		Total		Current		Total Loans		Recorded
			Days Past		Days Past		Than 90		Past Due						Investment > 90
			Due		Due		Days								Days and
															Accruing
	As of December 31, 2014:
	Commercial, financial and agricultural		$	305	$	476	$	81	$	862	$	111,667	$	112,529	$	-
	Real estate – construction			11		-		170		181		63,280		63,461		-
	Real estate – mortgage			3,610		227		3,369		7,206		484,265		491,471		385
	Installment loans to individuals			172		97		33		302		25,431		25,733		33
	All other loans			234		-		-		234		17,795		18,029		-
	Total		$	4,332	$	800	$	3,653	$	8,785	$	702,438	$	711,223	$	418
	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 Performing and Non-Performing Loans	Performing and non-performing loans by category were as follows as of December 31, 2014 and 2013 (in thousands):
			Performing		Non- Performing*		Total
	December 31, 2014:
	Commercial, financial and agricultural		$	112,294	$	235	$	112,529
	Real estate – construction			62,960		501		63,461
	Real estate – mortgage			484,454		7,017		491,471
	Installment loans to individuals			25,673		60		25,733
	All other loans			18,029		-		18,029
	Total		$	703,410	$	7,813	$	711,223
	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			13,478		-		13,478
	Total		$	571,705	$	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 Nonaccrual Loans	Non-accrual loans as of December 31, 2014 and 2013 by category were as follows (in thousands):
			2014		2013
	Commercial, financial and agricultural		$	235	$	668
	Real estate – construction			501		593
	Real estate – mortgage			6,632		7,065
	Installment loans to individuals			27		56
	All other loans			-		-
	Total		$	7,395	$	8,382
Schedule of troubled debt restructurings	Loans that were restructured during the year ended December 31, 2014 consisted of the following (dollars in thousands):
			2014
			Number of Contracts		Pre-Modification		Post-Modification
					Outstanding Recorded		Outstanding Recorded
					Investment		Investment
	Troubled debt restructurings:
	Commercial, financial and agricultural			6	$	294	$	144
	Real estate – construction			10		1,196		1,027
	Real estate – mortgage			36		6,360		5,474
	Installment loans to individuals			15		132		55
	All other loans			-		-		-
	Total			67	$	7,982	$	6,700
	Modification of the terms of the TDRs 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.  TDRs modified that re-defaulted in the year ended December 31, 2014 consisted of the following (dollars in thousands):
			Number of Contracts		Recorded Investment
	Commercial, financial and agricultural			2	$	120
	Real estate – construction			-		-
	Real estate – mortgage			2		381
	Installment loans to individuals			1		1
	All other loans			-		-
	Total			5	$	502
Schedule of Impaired Loans	Information regarding the Company’s impaired loans for the years ended December 31, 2014 and 2013 is as follows (in thousands):
			Recorded Investment		Unpaid Principal Balance		Specific Allowance		Average Recorded Investment		Interest Income Recognized
	December 31, 2014:
	With no specific allocation recorded:
	Commercial, financial and agricultural		$	62	$	203		N/A	$	74	$	3
	Real estate – construction			165		273		N/A		168		3
	Real estate – mortgage			2,975		3,363		N/A		2,995		55
	Installment loans to individuals			-		-		N/A		-		-
	All other loans			-		-		N/A		-		-
	With allocation recorded:
	Commercial, financial and agricultural		$	81	$	81	$	15	$	81	$	7
	Real estate – construction(1)			187		187		19		187		12
	Real estate – mortgage(2)			1,895		1,949		232		1,895		18
	Installment loans to individuals			-		-		-		-		-
	All other loans			-		-		-		-		-
	Total:
	Commercial, financial and agricultural		$	143	$	284	$	15	$	155	$	10
	Real estate – construction			352		460		19		355		15
	Real estate – mortgage			4,870		5,312		232		4,890		73
	Installment loans to individuals			-		-		-		-		-
	All other loans			-		-		-		-		-
	December 31, 2013:
	With no specific allocation recorded:
	Commercial, financial and agricultural		$	-	$	-		N/A	$	28	$	-
	Real estate – construction			430		430		N/A		592		12
	Real estate – mortgage			1,361		1,361		N/A		2,275		8
	Installment loans to individuals			15		15		N/A		7		1
	All other loans			-		-		N/A		-		-
	With allocation recorded:
	Commercial, financial and agricultural		$	500	$	500	$	50	$	757	$	-
	Real estate – construction			88		88		90		222		-
	Real estate – mortgage			5,105		5,105		847		5,548		-
	Installment loans to individuals			-		-		-		30		-
	All other loans			-		-		-		-		-
	Total:
	Commercial, financial and agricultural		$	500	$	500	$	50	$	785	$	-
	Real estate – construction			518		518		90		814		12
	Real estate – mortgage			6,466		6,466		847		7,823		8
	Installment loans to individuals			15		15		-		37		1
	All other loans			-		-		-		-		-
		-1	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $87,000 and a specific allowance of approximately $4,000.
		-2	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $1.3 million and a specific allowance of approximately $208,000.

ALLOWANCE_FOR_LOAN_LOSSES_Tabl

ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2014
Allowance For Loan Losses Tables
Schedule of Allowance For Loan Losses by Category and the Percentage of Each Category	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 at December 31 for the years indicated (dollars in thousands):
		2014						2013						2012
		Amount			% to Total Loans			Amount			% to Total Loans			Amount		% to Total Loans
	Commercial, financial and agricultural	$	999			15.82	%	$	1,221			14.09	%	$	1,588		13.47	%
	Real estate – construction		1,281			8.92	%		1,521			8.09	%		1,563		7.37	%
	Real estate – mortgage		4,679			69.1	%		4,752			71.22	%		4,486		72.37	%
	Installment loans to individuals		274			3.62	%		243			4.28	%		285		4.63	%
	All other loans		308			2.54	%		81			2.32	%		33		2.16	%
	Total	$	7,541			100	%	$	7,818			100	%	$	7,955		100	%
Analysis of Allowance for Loan Losses During the Year	An analysis of the allowance for loan losses during the years ended December 31 is as follows (in thousands):
		2014			2013			2012
	Balance  - beginning of year	$	7,818		$	7,955		$	8,039
	Provision for loan losses		751			775			650
	Loans charged to allowance		(1,681	)		(1,211	)		(1,560	)
	Recovery of loans previously charged off		653			299			826
	Net charge-offs		(1,028	)		(912	)		(734	)
	Balance - end of year	$	7,541		$	7,818		$	7,955
Schedule of Activity in Allowance for Loan Losses by Category	An analysis of the activity in the allowance for loan losses by category for the years ended December 31, 2014 and 2013 is as follows:
		Beginning Balance			Charge-offs			Recoveries			Provision			Ending Balance
	Year ended December 31, 2014:
	Commercial, financial and agricultural	$	1,221		$	(260	)	$	114		$	(76	)	$	999
	Real estate – construction		1,521			(40	)		133			(333	)		1,281
	Real estate – mortgage		4,752			(912	)		107			732			4,679
	Installment loans to individuals		243			(105	)		55			81			274
	All other loans		81			(364	)		244			347			308
	Total	$	7,818		$	(1,681	)	$	653		$	751		$	7,541
	Year ended December 31, 2013:
	Commercial, financial and agricultural	$	1,588		$	(636	)	$	46		$	223		$	1,221
	Real estate – construction		1,563			(38	)		142			(146	)		1,521
	Real estate – mortgage		4,486			(408	)		57			617			4,752
	Installment loans to individuals		285			(129	)		54			33			243
	All other loans		33			-			-			48			81
	Total	$	7,955		$	(1,211	)	$	299		$	775		$	7,818
Schedule of Allowance for Loan Losses Evaluated Individually and Collectively	The allocations of the allowance for loan losses for outstanding loans by category evaluated individually and collectively were as follows as of December 31, 2014 and 2013 (in thousands):
								Acquired Loans with
		Evaluated			Evaluated			Evidence of
		Individually			Collectively			Credit Deterioration			Total
	As of December 31, 2014:
	Allowance for loan losses
	Commercial, financial and agricultural	$	15		$	984		$	-		$	999
	Real estate – construction		19			1,262			-			1,281
	Real estate – mortgage		232			4,447			-			4,679
	Installment loans to individuals		-			274			-			274
	All other loans		-			308			-			308
	Total	$	266		$	7,275		$	-		$	7,541
	Loans
	Commercial, financial and agricultural	$	98		$	112,431		$	2,216		$	112,529
	Real estate – construction		231			63,230			164			63,461
	Real estate – mortgage		3,137			488,334			11,189			491,471
	Installment loans to individuals		-			25,733			14			25,733
	All other loans		-			18,029			-			18,029
	Total	$	3,466		$	707,757		$	13,583		$	711,223
	As of December 31, 2013:
	Allowance for loan losses
	Commercial, financial and agricultural	$	50		$	1,171			N/A		$	1,221
	Real estate – construction		90			1,431			N/A			1,521
	Real estate – mortgage		847			3,905			N/A			4,752
	Installment loans to individuals		-			243			N/A			243
	All other loans		-			81			N/A			81
	Total	$	987		$	6,831			N/A		$	7,818
	Loans
	Commercial, financial and agricultural	$	500		$	81,257			N/A		$	81,757
	Real estate – construction		518			46,441			N/A			46,959
	Real estate – mortgage		6,466			406,769			N/A			413,235
	Installment loans to individuals		15			24,792			N/A			24,807
	All other loans		-			13,478			N/A			13,478
	Total	$	7,499		$	572,737			N/A		$	580,236

PREMISES_AND_EQUIPMENT_Tables

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Premises And Equipment Tables
Schedule of Premise and Equipment	Premises and equipment used in the ordinary course of business at December 31 are summarized as follows (dollars in thousands):
		Useful Lives in Years	2014		2013
	Land		$	11,809	$	9,748
	Buildings	5 to 50		39,500		32,947
	Furniture and equipment	3 to 20		21,674		17,560
	Total premises and equipment			72,983		60,255
	Less:  accumulated depreciation			31,977		26,103
	Net premises and equipment		$	41,006	$	34,152

GOODWILL_AND_OTHER_INTANGIBLE_1

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill And Other Intangible Assets Tables
Schedule of Intangible Assets	Other identifiable intangibles consisted of core deposit intangibles being amortized over ten-year periods as of December 31 as follows (in thousands):
		2014			2013
	Core deposit intangible	$	1,922		$	426
	Accumulated amortization		(122	)		(42	)
	Net core deposit intangible	$	1,800		$	384

BANKOWNED_LIFE_INSURANCE_AND_I1

BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Bank-owned Life Insurance And Imputed Income Tax Reimbursement Agreements Tables
Schedule of Net Other Post-retirement Benefits Expense for Imputed Income Tax Reimbursement Agreements	Net other post-retirement benefits expense for Imputed Income Tax Reimbursement Agreements was as follows for the years ended December 31 (in thousands):
		2014			2013
	Service cost	$	-		$	-
	Interest cost		27			27
	Net other post-retirement benefits expense	$	27		$	27
Schedule of Accumulated Post-retirement Defined Benefit Obligation for Imputed Income Tax Reimbursement Agreements	The accumulated post-retirement defined benefit obligation for Imputed Income Tax Reimbursement Agreements was as follows for the years ended December 31 (in thousands):
	Accumulated other post-retirement benefit obligation:	2014			2013
	Beginning balance	$	418		$	410
	Service cost		-			-
	Interest cost		27			27
	Benefit payments		(25	)		(19	)
	Ending balance	$	420		$	418

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2014
Deposits Tables
Schedule of Deposits by Denominations	Included in interest-bearing deposits shown at December 31 were the following time and savings deposits in denominations of $100,000 to $250,000 and greater than $250,000 (in thousands):
		2014		2013
	Time deposits
	$100,000 or greater but less than $250,000	$	110,577	$	96,465
	Greater than $250,000		124,444		101,734
	Savings deposits
	$100,000 or greater but less than $250,000	$	122,933	$	114,570
	Greater than $250,000		287,735		254,535
Schedule of Time Deposits by Maturity Date	Time deposits were maturing as follows at December 31, 2014 (in thousands):
	On or before December 31, 2015	$	301,674
	On or during year ended December 31, 2016		43,346
	On or during year ended December 31, 2017		25,086
	On or during year ended December 31, 2018		17,256
	During or after year ended December 31, 2019		13,520
		$	400,882

FEDERAL_FUNDS_PURCHASED_AND_OT1

FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2014
Federal Funds Purchased And Other Short-term Borrowings Tables
Schedule of Short-term Borrowings	The following tabular analysis presents short-term borrowing year-end balance, maximum month-end balance, annual average and weighted average interest rates for the years ended December 31, 2014, 2013 and 2012 (dollars in thousands):
		2014			2013			2012
	Amount outstanding at end of year	$	-		$	-		$	-
	Weighted average interest rate at end of year		–	%		–	%		–	%
	Maximum outstanding at any month end	$	5,000		$	-		$	5,000
	Average outstanding during year		2,477		$	11		$	1,230
	Weighted average interest rate during year		0.19	%		–	%		–	%

LONG_TERM_DEBT_Tables

LONG TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Long Term Debt Tables
Schedule of long-term debt	Long-term debt as of December 31, 2014 and 2013 is summarized as follows (in thousands):
			2014		2013
	FHLB advances		$	41,164	$	40,857
	Junior subordinated debentures			13,951		10,310
	Promissory notes			11,716		-
	Total long-term debt		$	66,831	$	51,167
Schedule of details on the debentures	The following table provides details on the debentures as of December 31, 2014:
			Principal Amount		Interest Rate				Year of Maturity		Amount included
											in Tier I Capital
	First Citizens (TN) Statutory Trust III		$	5,155		2.04	%			2035	$	5,155
	First Citizens (TN) Statutory Trust IV			5,155		1.99	%			2037		5,155
	Southern Heritage Statutory Trust I			5,155		2.29	%			2034		3,951
Schedule of Annual Average Volume, Rates and Maturities	Annual average volume, rates and maturities of long-term debt for the years ended December 31, 2014 and 2013 were as follows (dollars in thousands):
			Average
			Volume		Interest Rate			Maturity
	2014(1)
	First Citizens Bancshares, Inc.		$	14,233		2.63	%	18 years
	First Citizens National Bank			46,096		1.82	%	3 years
	2013
	First Citizens Bancshares, Inc.		$	10,310		2.08	%	22 years
	First Citizens National Bank			46,096		1.93	%	4 years
	-1	SHB had no borrowings during the periods presented therefore is not included in the table above.
Schedule of Maturities of Principal of long-term debt	Maturities of principal of long-term debt for the following five years were as follows as of December 31, 2014 (in thousands):
	2015		$	7,505
	2016			10,095
	2017			9,841
	2018			9,620
	2019			13,350
	Thereafter			16,420
			$	66,831

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Schedule of Provision for Income Taxes	Provision for income taxes was comprised of the following for the years ended December 31 (in thousands):
		2014			2013			2012
	Income tax expense (benefit):
	Current	$	3,089		$	4,651		$	4,108
	Deferred		349			(637	)		(102	)
	State income tax expense (benefit of operating loss carryforwards)		66			313			84
	Change in valuation allowance		(66	)		(313	)		(251	)
		$	3,438		$	4,014		$	4,006
Schedule of Reconciliation of Income Taxes	Effective tax rates for the years ended December 31, 2014, 2013 and 2012 differed from federal statutory rate of 34% applied to income before income taxes as a result of the following (in thousands):
		2014			2013			2012
	Tax expenses at statutory rate	$	5,774		$	6,060		$	5,957
	(Decrease) increase resulting from:
	Tax exempt interest income		(1,949	)		(1,638	)		(1,582	)
	Net earnings on bank-owned life insurance		(211	)		(148	)		(132	)
	ESOP dividend		(305	)		(314	)		(296	)
	Other items		129			54			59
		$	3,438		$	4,014		$	4,006
Schedule of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities were comprised of the following as of December 31 for the years indicated (in thousands):
		2014			2013			2012
	Deferred tax assets:
	Allowance for loan losses	$	2,613		$	2,659		$	2,706
	Unrealized loss on other real estate owned		1,076			999			1,050
	State income tax benefit for net operating loss carryforwards		845			911			1,224
	Alternative Minimum Tax Credit		659			-			-
	Purchase accounting adjustments		185			-			-
	Net unrealized losses on available-for-sale debt securities		-			224			-
	Deferred loan fees		138			136			91
	Imputed income tax reimbursement plan		139			142			139
	Impairment loss on equity securities		-			618			618
	Impairment loss on debt securities		-			-			436
	Other		126			146			203
	Total deferred tax assets		5,781			5,835			6,467
	Deferred tax liabilities:
	Depreciation		(3,210	)		(2,692	)		(2,473	)
	FHLB stock dividends		(770	)		(742	)		(742	)
	Net unrealized gains on available-for-sale debt securities		(3,660	)		-			(6,385	)
	Prepaid expenses		(207	)		(152	)		(117	)
	Other		(116	)		(132	)		(252	)
	Total deferred tax liabilities		(7,963	)		(3,718	)		(9,969	)
	Valuation allowance for state income tax benefit		(845	)		(911	)		(1,224	)
	Net deferred tax assets (liabilities)	$	(3,027	)	$	1,206		$	(4,726	)

REGULATORY_MATTERS_Tables

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2014
Regulatory Matters Tables
Schedule of actual and minimum capital amounts and ratios	Actual and minimum capital amounts and ratios are presented in the following table (dollars in thousands):
		Actual					For Capital					To Be Well
							Adequacy Purposes					Capitalized Under
												Prompt Corrective
												Action Provisions
	December 31, 2014:	Amount		Ratio			Amount		Ratio			Amount		Ratio
	Total capital to risk weighted assets:
	First Citizens Bancshares, Inc.	$	135,107		16.3	%	$	66,473		8	%		N/A		10	%
	First Citizens National Bank		119,132		17.6	%		54,028		8	%	$	67,535		10	%
	Southern Heritage Bank		26,632		17.3	%		12,301		8	%		15,376		10	%
	Tier I capital to risk weighted assets:
	First Citizens Bancshares, Inc.		127,546		15.4	%		33,237		4	%		N/A		6	%
	First Citizens National Bank		111,629		16.5	%		27,012		4	%		40,519		6	%
	Southern Heritage Bank		26,574		17.3	%		6,148		4	%		9,222		6	%
	Tier I capital to average assets:
	First Citizens Bancshares, Inc.		127,546		8.8	%		57,778		4	%		N/A		5	%
	First Citizens National Bank		111,629		9.3	%		48,220		4	%		60,275		5	%
	Southern Heritage Bank		26,574		11.1	%		9,550		4	%		11,938		5	%
	December 31, 2013:
	Total capital to risk  weighted assets:
	First Citizens Bancshares, Inc.		117,027		17.6	%		53,255		8	%		N/A		10	%
	First Citizens National Bank		115,990		17.4	%		53,206		8	%		66,508		10	%
	Tier I capital to risk weighted assets:
	First Citizens Bancshares, Inc.		109,187		16.4	%		26,615		4	%		N/A		6	%
	First Citizens National Bank		108,150		16.3	%		26,605		4	%		39,908		6	%
	Tier I capital to average assets:
	First Citizens Bancshares, Inc.		109,187		9.4	%		46,463		4	%		N/A		5	%
	First Citizens National Bank		108,150		9.3	%		46,416		4	%		58,080		5	%

CAPITAL_Tables

CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2014
Capital Tables
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) as of December 31, 2014 and 2013 was as follows (in thousands):
		2014		2013
	Unrealized gains (losses) on available-for-sale securities without other-than-temporary impairment, net of tax	$	5,955	$	(361	)
	Unrealized losses on available-for-sale securities with other-than-temporary impairment, net of tax		-		-
	Total accumulated other comprehensive income (loss)	$	5,955	$	(361	)

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Related Party Transactions Tables
Schedule of Loans to Executive Officers, Directors and Their Affiliates	Activity in loans to executive officers, directors and their affiliates was as follows for the years ended December 31, 2014 and 2013 (in thousands):
			2014			2013
	Balance at beginning of period		$	6,892		$	5,689
	New loans(1)			16,925			4,664
	Repayments			(10,947	)		(3,461	)
	Balance at end of period		$	12,870		$	6,892
	-1	The new loan total for 2014 includes $7,141 of related party loans acquired pursuant to the merger with SH Bancshares, Inc.

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Measurements Tables
Schedule of Assets Measured at Estimated Fair Value on a Recurring Basis	Assets as of December 31, 2014 and 2013 measured at estimated fair value on a recurring basis were as follows (in thousands):
		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	December 31, 2014:
	Financial assets:
	Securities available-for-sale	$	-	$	583,346	$	-	$	583,346
	December 31, 2013:
	Financial assets:
	Securities available-for-sale	$	-	$	456,525	$	-	$	456,525
Schedule of Assets Measured at Fair Value on a Nonrecurring Basis	Assets as of December 31, 2014 and 2013 measured at estimated fair value on a non-recurring basis were as follows:
		Level 1 Inputs		Level 2 Inputs		Level 3 Inputs		Total Fair Value
	December 31, 2014:
	Assets:
	Impaired loans	$	-	$	-	$	7,395	$	7,395
	Loans held-for-sale		-		4,339		-		4,339
	Other real estate owned		-		-		5,717		5,717
	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	The carrying amount and fair value of assets and liabilities as of December 31, 2014 and 2013 were as follows (in thousands):
		Carrying Amount		Level 1		Level 2		Level 3		Fair Value
				Inputs		Inputs		Inputs
	As of December 31, 2014:
	Financial assets:
	Cash and cash equivalents	$	33,182	$	33,182	$	-	$	-	$	33,182
	Interest-bearing deposits in other banks		40,993		40,993		-		-		40,993
	Investment securities		583,346		-		583,346		-		583,346
	Loans, net of allowance		703,682		-		715,163		7,395		722,558
	Loans held-for-sale		4,339		-		4,339		-		4,339
	Accrued interest receivable		6,260		-		6,260		-		6,260
	Federal Reserve Bank and Federal Home Loan Bank Stock		6,134		-		6,134		-		6,134
	Other real estate owned		5,717		-		-		5,717		5,717
	Bank owned life insurance		25,924		-		25,924		-		25,924
	Financial liabilities:								-
	Deposits		1,211,506		-		1,212,162		-		1,212,162
	Short-term borrowings		49,317		-		49,317		-		49,317
	Other borrowings		66,831		-		67,234		-		67,234
	Other liabilities		9,274		-		9,274		-		9,274
	Off-balance sheet arrangements								-
	Commitments to extend credit		119,669		-		119,669		-		119,669
	Standby letters of credit		2,902		-		2,902		-		2,902
	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

QUARTERLY_SELECTED_FINANCIAL_D1

QUARTERLY SELECTED FINANCIAL DATA (UNAUDITED)(Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Selected Financial Data Unauditedtables
Schedule of Selected Quarterly Financial Data	The following table presents quarterly selected financial data (unaudited) for 2014 and 2013 (in thousands, except per share data):
		Interest		Net Interest		Net		EPS		EPS
		Income		Income		Income		Basic		Diluted
	2014
	First Quarter	$	10,988	$	9,523	$	3,825	$	1.06	$	1.06
	Second Quarter		11,309		9,838		3,433		0.95		0.95
	Third Quarter		11,209		9,723		3,011		0.84		0.84
	Fourth Quarter		13,428		11,581		3,276		0.87		0.87
	Total	$	46,934	$	40,665	$	13,545	$	3.72	$	3.72
	2013
	First Quarter	$	11,003	$	9,427	$	3,588	$	0.99	$	0.99
	Second Quarter		11,031		9,446		3,175		0.89		0.89
	Third Quarter		11,123		9,576		3,434		0.95		0.95
	Fourth Quarter		10,965		9,459		3,611		1		1
	Total	$	44,122	$	37,908	$	13,808	$	3.83	$	3.83

CONDENSED_FINANCIAL_INFORMATIO1

CONDENSED FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Selected Financial Data Unauditedtables
Condensed Balance Sheets	Balance Sheets
	December 31, 2014 and 2013
	(In thousands)
		2014			2013
	Assets
	Cash	$	1,115		$	702
	Investment in subsidiaries		167,032			120,134
	Other assets		640			103
	Total assets	$	168,787		$	120,939
	Liabilities and shareholders’ equity
	Liabilities
	Long term debt	$	25,667		$	10,310
	Accrued expenses		665			78
	Total liabilities		26,332			10,388
	Shareholders’ equity		142,455			110,551
	Total liabilities and shareholders’ equity	$	168,787		$	120,939
Condensed Statements of Income	Condensed Statements of Income
	Years Ended December 31, 2014 and 2013
	(In thousands)
		2014			2013
	Income
	Dividends from bank subsidiaries	$	10,825		$	5,185
	Other income		7			6
	Total income		10,832			5,191
	Expenses
	Interest expense		375			214
	Other expenses		1,262			177
	Total expenses		1,637			391
	Income before income taxes and equity in undistributed net income of bank subsidiary		9,195			4,800
	Income tax benefit		(608	)		(143	)
			9,803			4,943
	Equity in undistributed net income of bank subsidiary		3,742			8,865
	Net income	$	13,545		$	13,808
Condensed Statements of Cash Flows	Condensed Statements of Cash Flows
	Years ended December 31, 2014 and 2013
	(In thousands)
		2014			2013
	Operating activities
	Net income	$	13,545		$	13,808
	Adjustments to reconcile net income to net cash provided by operating activities:
	Undistributed income of subsidiary		(3,742	)		(8,865	)
	Increase in other assets		(184	)		(18	)
	Increase (decrease) in other liabilities		24			(94	)
	Net cash provided by operating activities		9,643			4,831
	Investing activities
	Outlay for business acquisitions-net		(15,995	)		-
	Net cash used by investing activities		(15,995	)		-
	Financing activities
	Dividend payments to shareholders		(4,899	)		(4,690	)
	Issuance of long-term debt		12,000			-
	Principal reductions on long-term debt		(284	)		-
	Treasury stock transactions -net		(52	)		-
	Net cash provided (used) by financing activities		6,765			(4,690	)
	Increase  in cash		413			141
	Cash at beginning of year		702			561
	Cash at end of year	$	1,115		$	702

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING AND REPORTING POLICIES (Details)	Dec. 31, 2014
First Citizens Holdings, Inc [Member] | Common Stock [Member]
Percentage of ownership interest	100.00%
First Citizens Holdings, Inc [Member] | Preferred Stock [Member]
Percentage of ownership interest	60.00%
First Citizens Holdings, Inc [Member] | Preferred Stock [Member] | Directors, executive officers and certain employees and affiliates of FCNB [Member]
Percentage of non controlling ownership interest	40.00%
First Citizens National Bank [Member] | White and Associates/First Citizens Insurance, LLC [Member]
Percentage of ownership interest	50.00%
First Citizens National Bank [Member] | First Citizens/White and Associates Insurance Company [Member]
Percentage of ownership interest	50.00%

MERGERS_AND_ACQUISITIONS_Detai

MERGERS AND ACQUISITIONS (Details Narrative) (USD $)	12 Months Ended			0 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 01, 2014	Dec. 07, 2012
Cash paid	$5,593
goodwill	22,340	13,651
Accrual liability	9,274	5,361
Southern Heritage Bancshares, Inc [Member]
Description of acquired entity	A bank holding company headquartered in Cleveland, Tennessee, and parent of Southern Heritage Bank (BSHBB), a Tennessee chartered bank. SHB continues to operate as a Tennessee-chartered bank and has not been merged into FCNB.
Description of acquired entity reasons	The acquisition of SH Bancshares and SHB allowed the Company to further its strategic objectives by expanding its geographic footprint across the State of Tennessee.
Number of common stock issued				269,302
Cash paid				16,087
Purchase price				33,082
Intangible assets acquired				10,200
goodwill				8,689
Deposit liabilities				211,605
Rreal and personal property				5,274
Loans				126,850
Southern Heritage Bancshares, Inc [Member] | Supplemental Executive Retirement Plan [Member]
Description of vesting period	Vesting for the benefit occurs 50% after three years, 75% after four years and 100% after five years from the effective date of the agreements.
Salaries and employee benefits	43
Accrual liability	43
Description of benefit payments	No benefit payments are expected to be paid over the next five years and benefit payments totaling approximately $82,000 annually are expected to be paid thereafter.
Southern Heritage Bancshares, Inc [Member] | Core Deposits [Member]
Intangible assets acquired				1,500
Intangible assets weighted average useful life				10 years
Cool Springs Financial Center [Member]
Intangible assets acquired					426
goodwill					1,800
Intangible assets weighted average useful life					10 years
Deposit liabilities					55,000
Rreal and personal property					5,000
Loans					20,000
Southern Heritage Statutory Trust I [Member] | Southern Heritage Bancshares, Inc [Member]
Debt floating rate face amount				5,155
Description of maturity date	Redeemed by December 2034
Description of interest rate	Interest to be paid quarterly at a rate of 90-day LIBOR plus 2.05%.
Fair value of debt				$1,550
Remaining expected life of debt				10 years
Common Stock [Member] | Southern Heritage Bancshares, Inc [Member]
Number of common stock issued				269,302
Common Class A [Member] | Southern Heritage Bancshares, Inc [Member]
Number of common stock issued				108,356

MERGERS_AND_ACQUISITIONS_Detai1

MERGERS AND ACQUISITIONS (Details) (USD $)	12 Months Ended			0 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 01, 2014
Purchase Price:
Aggregate cash consideration at $12.25 per SH Bancshares share	$5,593
Net assets acquired:
Goodwill	22,340	13,651
Southern Heritage Bancshares, Inc [Member]
Purchase Price:
Total shares of SH Bancshares outstanding as of October 1, 2014				1,313,135
Fixed exchange ratio				0.29%
Company common shares issued for SH Bancshares common shares				269,302
Company Class A common shares issued for SH Bancshares Class A, Class B or Series A preferred shares				108,356
Price per share based on Company shares as of October 1, 2014				$45
Aggregate value of Company stock issued				16,995
Aggregate cash consideration at $12.25 per SH Bancshares share				16,087
Total purchase price				33,082
Net assets acquired:
Cash and cash equivalents				10,493
Interest bearing deposits in banks				8,633
Available-for-sale investment securities				80,869
Loans, net of unearned income				126,850
Mortgage loans held for sale				2,852
Premises and equipment				5,274
Other real estate owned				546
Other intangible assets				1,496
Other assets				3,482
Total assets				240,495
Non-interest bearing deposits				35,275
Interest bearing deposits				176,330
Total deposits				211,605
Borrowings				3,602
Other liabilities				895
Total liabilities				216,102
Net assets acquired				24,393
Goodwill				$8,689

CASH_AND_INTERESTBEARING_DEPOS1

CASH AND INTEREST-BEARING DEPOSITS IN OTHER BANKS (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Due from correspondent banks above FDIC insurance limits	$1,000	$863
Average cash reserve balances as required by the Federal Reserve Bank	1,100	500
Interest-bearing deposits in other banks	40,993	21,865
Federal Reserve Bank - Excess reserves [Member]
Interest-bearing deposits in other banks	38,800	19,800
Short-term CDs - Within FDIC limits [Member]
Interest-bearing deposits in other banks	$2,200	$2,100

INVESTMENT_SECURITIES_Details_

INVESTMENT SECURITIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013		Dec. 31, 2012
	N
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$573,730
Gross gains	1,345	1,489	[1]	680
Number of debt securities that had an unrealized loss	80
MBS & CMO [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	375,000
Number of debt securities that had an unrealized loss	37
Called debt securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Gross gains		$12,000
Obligations of states and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Number of debt securities that had an unrealized loss	43
[1]	Gross gains for 2013 also include approximately $12,000 in gains on called debt securities.

INVESTMENT_SECURITIES_Details

INVESTMENT SECURITIES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$573,730	$457,108
Gross Unrealized Gains	13,382	8,313
Gross Unrealized Losses	-3,766	-8,896
Fair Value	583,346	456,525
U.S. Treasury securities and obligations of U.S. government agencies and corporations [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	384,456	326,272
Gross Unrealized Gains	4,065	2,927
Gross Unrealized Losses	-3,531	-7,496
Fair Value	384,990	321,703
Obligations of states and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	189,264	130,813
Gross Unrealized Gains	9,273	5,338
Gross Unrealized Losses	-235	-1,400
Fair Value	198,302	134,751
All Other [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	10	23
Gross Unrealized Gains	44	48
Gross Unrealized Losses
Fair Value	54	71
Pledged Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	248,221	205,374
Fair Value	$250,363	$205,900

INVESTMENT_SECURITIES_Details_1

INVESTMENT SECURITIES (Details 2) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Available For Sale Securities, Amortized Cost
Due in one year or less	$2,680
Due after one year through five years	17,082
Due after five years through ten years	98,875
Due after ten years	455,083	[1]
Total	573,730
Available For Sale Securities, Fair value
Due in one year or less	2,724
Due after one year through five years	17,945
Due after five years through ten years	103,139
Due after ten years	459,484	[1]
Total	583,346
Total debt securities [Member]
Available For Sale Securities, Amortized Cost
Total	573,720
Available For Sale Securities, Fair value
Total	583,292
Equity Securities [Member]
Available For Sale Securities, Amortized Cost
Total	10
Available For Sale Securities, Fair value
Total	$54
[1]	Of the $574 million (amortized cost) in this category, $375 million (amortized cost) consisted of mortgage-backed securities ("MBS") and collateralized mortgage obligations ("CMO"), which are presented based on contractual maturities. However, the remaining lives of such securities are expected to be much shorter due to anticipated payments.

INVESTMENT_SECURITIES_Details_2

INVESTMENT SECURITIES (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013		Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]
Gross Sales	$30,152	$41,861		$34,615
Gross gains	1,345	1,489	[1]	680
Gross losses	-51	-233
Net Gains	$1,294	$1,256		$680
[1]	Gross gains for 2013 also include approximately $12,000 in gains on called debt securities.

INVESTMENT_SECURITIES_Details_3

INVESTMENT SECURITIES (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	($245)	($6,800)
Available-for-sale securities, less than 12 months, fair value	56,870	197,569
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-3,521	-2,096
Available-for-sale securities, over 12 months, fair value	121,891	34,424
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-3,766	-8,896
Available-for-sale securities, total, fair value	178,761	231,993
U.S. Treasury securities and obligations of U.S. government agencies and corporations [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	-171	-5,464
Available-for-sale securities, less than 12 months, fair value	50,186	167,616
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-3,360	-2,032
Available-for-sale securities, over 12 months, fair value	113,216	33,863
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-3,531	-7,496
Available-for-sale securities, total, fair value	163,402	201,479
Obligations of states and political subdivisions [Member]
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss	-74	-1,336
Available-for-sale securities, less than 12 months, fair value	6,684	29,953
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss	-161	-64
Available-for-sale securities, over 12 months, fair value	8,675	561
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss	-235	-1,400
Available-for-sale securities, total, fair value	$15,359	$30,514

Loans_Details_Narrative

Loans (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses associated with TDRs	$244	$402
Real estate - construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings, recorded investment	87
Troubled debt restructurings, specific allowance	4
Real Estate - mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings, recorded investment	1,300
Troubled debt restructurings, specific allowance	$208

LOANS_Details

LOANS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$711,223	$580,236
Commercial, financial and agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	112,529	81,757
Real estate - construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	63,461	46,959
Real Estate - mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	491,471	413,235
Installment loans to individuals [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	25,733	24,807
All other loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$18,029	$13,478

LOANS_Details_2

LOANS (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment [Line Items]
Total	$711,223	$580,236
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	692,353	556,014
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	858	2,523
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,012	21,699
Commercial, financial and agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	112,529	81,757
Commercial, financial and agricultural [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	111,724	80,639
Commercial, financial and agricultural [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	147	267
Commercial, financial and agricultural [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	658	851
Real estate - construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	63,461	46,959
Real estate - construction [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	60,867	42,486
Real estate - construction [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total		611
Real estate - construction [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,594	3,862
Real Estate - mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	491,471	413,235
Real Estate - mortgage [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	476,098	394,749
Real Estate - mortgage [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	711	1,645
Real Estate - mortgage [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	14,662	16,841
Installment loans to individuals [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,733	24,807
Installment loans to individuals [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,635	24,662
Installment loans to individuals [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total
Installment loans to individuals [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	98	145
All other loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,029	13,478
All other loans [Member] | Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,029	13,478
All other loans [Member] | Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total
All other loans [Member] | Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total

LOANS_Details_3

LOANS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	$4,332	$3,824
60-89 Days Past Due	800	2,261
Greater Than 90 Days	3,653	3,507
Total Past Due	8,785	9,592
Current	702,438	570,644
Total	711,223	580,236
Recorded Investment > 90 Days and Accruing	418	149
Commercial, financial and agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	305	305
60-89 Days Past Due	476	117
Greater Than 90 Days	81	596
Total Past Due	862	1,018
Current	111,667	80,739
Total	112,529	81,757
Recorded Investment > 90 Days and Accruing
Real estate - construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	11	263
60-89 Days Past Due		25
Greater Than 90 Days	170	53
Total Past Due	181	341
Current	63,280	46,618
Total	63,461	46,959
Recorded Investment > 90 Days and Accruing		53
Real Estate - mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	3,610	3,157
60-89 Days Past Due	227	2,116
Greater Than 90 Days	3,369	2,845
Total Past Due	7,206	8,118
Current	484,265	405,117
Total	491,471	413,235
Recorded Investment > 90 Days and Accruing	385	88
Installment loans to individuals [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	172	99
60-89 Days Past Due	97	3
Greater Than 90 Days	33	13
Total Past Due	302	115
Current	25,431	24,692
Total	25,733	24,807
Recorded Investment > 90 Days and Accruing	33	8
All other loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 Days Past Due	234
60-89 Days Past Due
Greater Than 90 Days
Total Past Due	234
Current	17,795	13,478
Total	18,029	13,478
Recorded Investment > 90 Days and Accruing

LOANS_Details_4

LOANS (Details 4) (USD $)	Dec. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment [Line Items]
Total	$711,223		$580,236
Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	703,410		571,705
Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	7,813	[1]	8,531	[1]
Commercial, financial and agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	112,529		81,757
Commercial, financial and agricultural [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	112,294		81,089
Commercial, financial and agricultural [Member] | Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	235	[1]	668	[1]
Real estate - construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	63,461		46,959
Real estate - construction [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	62,960		46,313
Real estate - construction [Member] | Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	501	[1]	646	[1]
Real Estate - mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	491,471		413,235
Real Estate - mortgage [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	484,454		406,082
Real Estate - mortgage [Member] | Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	7,017	[1]	7,153	[1]
Installment loans to individuals [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,733		24,807
Installment loans to individuals [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,673		24,743
Installment loans to individuals [Member] | Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	60	[1]	64	[1]
All other loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,029		13,478
All other loans [Member] | Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,029		13,478
All other loans [Member] | Non- Performing [Member]
Financing Receivable, Recorded Investment [Line Items]
Total		[1]		[1]
[1]	Non-Performing loans consist of loans that are on non-accrual status and loans 90 days past due and still accruing interest.

LOANS_Details_5

LOANS (Details 5) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	$7,395	$8,382
Commercial, financial and agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	235	668
Real estate - construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	501	593
Real Estate - mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	6,632	7,065
Installment loans to individuals [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans	27	56
All other loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non-accrual loans

LOANS_Details_6

LOANS (Details 6) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
	N
Financing Receivable, Modifications [Line Items]
Number of contracts	67
Pre-Modification Outstanding Recorded Investment	$7,982
Post-Modification Outstanding Recorded Investment	6,700
Commercial, financial and agricultural [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts	6
Pre-Modification Outstanding Recorded Investment	294
Post-Modification Outstanding Recorded Investment	144
Real estate - construction [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts	10
Pre-Modification Outstanding Recorded Investment	1,196
Post-Modification Outstanding Recorded Investment	1,027
Real estate - mortgage [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts	36
Pre-Modification Outstanding Recorded Investment	6,360
Post-Modification Outstanding Recorded Investment	5,474
Installment loans to individuals [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts	15
Pre-Modification Outstanding Recorded Investment	132
Post-Modification Outstanding Recorded Investment	55
All other loans [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts
Pre-Modification Outstanding Recorded Investment
Post-Modification Outstanding Recorded Investment

LOANS_Details_7

LOANS (Details 7) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
	N
Financing Receivable, Modifications [Line Items]
Number of Contracts	5
Recorded Investment	$502
Commercial, financial and agricultural [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts	2
Recorded Investment	120
Real estate - construction [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts
Recorded Investment
Real estate - mortgage [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts	2
Recorded Investment	381
Installment loans to individuals [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts	1
Recorded Investment	1
All other loans [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts
Recorded Investment

LOANS_Details_8

LOANS (Details 8) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Commercial, financial and agricultural [Member]
Recorded Investment
With no specific allocation recorded:	$62
With allocation recorded:	81		500
Total	143		500
Unpaid Principal Balance
With no specific allocation recorded:	203
With allocation recorded:	81		500
Total	284		500
Specific Allowance	15		50
Average Recorded Investment
With no specific allocation recorded:	74		28
With allocation recorded:	81		757
Total	155		785
Interest Income Recognized
With no specific allocation recorded:	3
With allocation recorded:	7
Total	10
Real estate - construction [Member]
Recorded Investment
With no specific allocation recorded:	165		430
With allocation recorded:	187	[1]	88
Total	352		518
Unpaid Principal Balance
With no specific allocation recorded:	273		430
With allocation recorded:	187	[1]	88
Total	460		518
Specific Allowance	19	[1]	90
Average Recorded Investment
With no specific allocation recorded:	168		592
With allocation recorded:	187	[1]	222
Total	355		814
Interest Income Recognized
With no specific allocation recorded:	3		12
With allocation recorded:	12	[1]
Total	15		12
Real Estate - mortgage [Member]
Recorded Investment
With no specific allocation recorded:	2,975		1,361
With allocation recorded:	1,895	[2]	5,105
Total	4,870		6,466
Unpaid Principal Balance
With no specific allocation recorded:	3,363		1,361
With allocation recorded:	1,949	[2]	5,105
Total	5,312		6,466
Specific Allowance	232	[2]	847
Average Recorded Investment
With no specific allocation recorded:	2,995		2,275
With allocation recorded:	1,895	[2]	5,548
Total	4,890		7,823
Interest Income Recognized
With no specific allocation recorded:	55		8
With allocation recorded:	18	[2]
Total	73		8
Installment loans to individuals [Member]
Recorded Investment
With no specific allocation recorded:			15
With allocation recorded:
Total			15
Unpaid Principal Balance
With no specific allocation recorded:			15
With allocation recorded:
Total			15
Specific Allowance
Average Recorded Investment
With no specific allocation recorded:			7
With allocation recorded:			30
Total			37
Interest Income Recognized
With no specific allocation recorded:			1
With allocation recorded:
Total			1
All other loans [Member]
Recorded Investment
With no specific allocation recorded:
With allocation recorded:
Total
Unpaid Principal Balance
With no specific allocation recorded:
With allocation recorded:
Total
Specific Allowance
Average Recorded Investment
With no specific allocation recorded:
With allocation recorded:
Total
Interest Income Recognized
With no specific allocation recorded:
With allocation recorded:
Total
[1]	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $87,000 and a specific allowance of approximately $4,000.
[2]	Impaired total for this category includes troubled debt restructurings with recorded investment totaling approximately $1.3 million and a specific allowance of approximately $208,000.

LOANS_Details_9

LOANS (Details 9) (Loans acquired - Business combinations [Member], USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Business Acquisition [Line Items]
Total	$13,583
Commercial, financial and agricultural [Member]
Business Acquisition [Line Items]
Total	2,216
Real estate - construction [Member]
Business Acquisition [Line Items]
Total	164
Real estate - mortgage [Member]
Business Acquisition [Line Items]
Total	11,189
Installment loans to individuals [Member]
Business Acquisition [Line Items]
Total	14
All other loans [Member]
Business Acquisition [Line Items]
Total
Impaired Loans [Member]
Business Acquisition [Line Items]
Total	1,899
Impaired Loans [Member] | Commercial, financial and agricultural [Member]
Business Acquisition [Line Items]
Total	45
Impaired Loans [Member] | Real estate - construction [Member]
Business Acquisition [Line Items]
Total	121
Impaired Loans [Member] | Real estate - mortgage [Member]
Business Acquisition [Line Items]
Total	1,733
Impaired Loans [Member] | Installment loans to individuals [Member]
Business Acquisition [Line Items]
Total
Impaired Loans [Member] | All other loans [Member]
Business Acquisition [Line Items]
Total
Other loans [Member]
Business Acquisition [Line Items]
Total	11,684
Other loans [Member] | Commercial, financial and agricultural [Member]
Business Acquisition [Line Items]
Total	2,171
Other loans [Member] | Real estate - construction [Member]
Business Acquisition [Line Items]
Total	43
Other loans [Member] | Real estate - mortgage [Member]
Business Acquisition [Line Items]
Total	9,456
Other loans [Member] | Installment loans to individuals [Member]
Business Acquisition [Line Items]
Total	14
Other loans [Member] | All other loans [Member]
Business Acquisition [Line Items]
Total

LOANS_Details_10

LOANS (Details 10) (Loans acquired - Business combinations [Member], USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Loans acquired - Business combinations [Member]
Loans acquired in business combinations:
Contractually-required principal	$16,533
Nonaccretable difference	-2,532
Cash flows expected to be collected	14,001
Accretable yield	-418
Fair Value	$13,583

LOANS_Details_11

LOANS (Details 11) (Loans acquired - Business combinations [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Loans acquired - Business combinations [Member]
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance, beginning
Additions through acquisition	-471
Reclasses from nonaccretable difference
Accretion	53
Balance, end	($418)

ALLOWANCE_FOR_LOAN_LOSSES_Deta

ALLOWANCE FOR LOAN LOSSES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	$7,541	$7,818	$7,955	$8,039
% to Total Loans	100.00%	100.00%	100.00%
Commercial, financial and agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	999	1,221	1,588
% to Total Loans	15.82%	14.09%	13.47%
Real estate - construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	1,281	1,521	1,563
% to Total Loans	8.92%	8.09%	7.37%
Real Estate - mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	4,679	4,752	4,486
% to Total Loans	69.10%	71.22%	72.37%
Installment loans to individuals [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	274	243	285
% to Total Loans	3.62%	4.28%	4.63%
All other loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Amount	$308	$81	$33
% to Total Loans	2.54%	2.32%	2.16%

ALLOWANCE_FOR_LOAN_LOSSES_Deta1

ALLOWANCE FOR LOAN LOSSES (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Movement in allowance for Loan and Lease Losses:
Balance - beginning of year	$7,818	$7,955	$8,039
Provision for loan losses	751	775	650
Loans charged to allowance	-1,681	-1,211	-1,560
Recovery of loans previously charged off	653	299	826
Net charge-offs	-1,028	-912	-734
Balance - end of year	$7,541	$7,818	$7,955

ALLOWANCE_FOR_LOAN_LOSSES_Deta2

ALLOWANCE FOR LOAN LOSSES (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$7,818	$7,955
Charge-offs	-1,681	-1,211
Recoveries	653	299
Provision	751	775	650
Ending Balance	7,541	7,818	7,955
Commercial, financial and agricultural [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,221	1,588
Charge-offs	-260	-636
Recoveries	114	46
Provision	-76	223
Ending Balance	999	1,221
Real estate - construction [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,521	1,563
Charge-offs	-40	-38
Recoveries	133	142
Provision	-333	-146
Ending Balance	1,281	1,521
Real estate - mortgage [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	4,752	4,486
Charge-offs	-912	-408
Recoveries	107	57
Provision	732	617
Ending Balance	4,679	4,752
Installment loans to individuals [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	243	285
Charge-offs	-105	-129
Recoveries	55	54
Provision	81	33
Ending Balance	274	243
All other loans [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	81	33
Charge-offs	-364
Recoveries	244
Provision	347	48
Ending Balance	$308	$81

ALLOWANCE_FOR_LOAN_LOSSES_Deta3

ALLOWANCE FOR LOAN LOSSES (Details 4) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Allowance for loan losses
Evaluated Individually	$266	$987
Evaluated Collectively	7,275	6,831
Total	7,541	7,818	7,955
Loans
Evaluated Individually	3,466	7,499
Evaluated Collectively	707,757	572,737
Acquired Loans with Evidence of Credit Deterioration	13,583
Total	711,223	580,236
Commercial, financial and agricultural [Member]
Allowance for loan losses
Evaluated Individually	15	50
Evaluated Collectively	984	1,171
Total	999	1,221	1,588
Loans
Evaluated Individually	98	500
Evaluated Collectively	112,431	81,257
Acquired Loans with Evidence of Credit Deterioration	2,216
Total	112,529	81,757
Real estate - construction [Member]
Allowance for loan losses
Evaluated Individually	19	90
Evaluated Collectively	1,262	1,431
Total	1,281	1,521	1,563
Loans
Evaluated Individually	231	518
Evaluated Collectively	63,230	46,441
Acquired Loans with Evidence of Credit Deterioration	164
Total	63,461	46,959
Real Estate - mortgage [Member]
Allowance for loan losses
Evaluated Individually	232	847
Evaluated Collectively	4,447	3,905
Total	4,679	4,752	4,486
Loans
Evaluated Individually	3,137	6,466
Evaluated Collectively	488,334	406,769
Acquired Loans with Evidence of Credit Deterioration	11,189
Total	491,471	413,235
Installment loans to individuals [Member]
Allowance for loan losses
Evaluated Individually
Evaluated Collectively	274	243
Total	274	243	285
Loans
Evaluated Individually		15
Evaluated Collectively	25,733	24,792
Acquired Loans with Evidence of Credit Deterioration	14
Total	25,733	24,807
All other loans [Member]
Allowance for loan losses
Evaluated Individually
Evaluated Collectively	308	81
Total	308	81	33
Loans
Evaluated Individually
Evaluated Collectively	18,029	13,478
Acquired Loans with Evidence of Credit Deterioration
Total	$18,029	$13,478

SECONDARY_MORTGAGE_MARKET_ACTI1

SECONDARY MORTGAGE MARKET ACTIVITIES (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Transfers and Servicing [Abstract]
Mortgage banking income	$1,405	$1,445	$1,497

PREMISES_AND_EQUIPMENT_Details

PREMISES AND EQUIPMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Premises and equipment, gross	72,983	60,255
Less: accumulated depreciation	31,977	26,103
Net premises and equipment	41,006	34,152
Land [Member]
Premises and equipment, gross	11,809	9,748
Building [Member]
Premises and equipment, gross	39,500	32,947
Building [Member] | Maximum [Member]
Estimated useful lives	50 years	50 years
Building [Member] | Minimum [Member]
Estimated useful lives	5 years	5 years
Furniture and Equipment [Member]
Premises and equipment, gross	21,674	17,560
Furniture and Equipment [Member] | Maximum [Member]
Estimated useful lives	20 years	20 years
Furniture and Equipment [Member] | Minimum [Member]
Estimated useful lives	3 years	3 years

GOODWILL_AND_OTHER_INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Oct. 01, 2014
Goodwill	$22,340	$13,651
Goodwill as a percent of total assets	1.51%	1.16%
Goodwill as a percent of total capital	15.46%	12.12%
Amortization of intangibles	80	42	35
2014	192
2015	192
2016	192
2017	192
2018	192
Southern Heritage Bancshares, Inc [Member]
Goodwill				$8,689

GOODWILL_AND_OTHER_INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Net core deposit intangible	$1,800	$384
Core Deposits [Member]
Core deposit intangible	1,922	426
Accumulated amortization	-122	-42
Net core deposit intangible	$1,800	$384

OTHER_REAL_ESTATE_OWNED_Detail

OTHER REAL ESTATE OWNED (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Other Real Estate [Abstract]
Other real estate owned	$5,717	$6,826

BANKOWNED_LIFE_INSURANCE_AND_I2

BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Bank-owned Life Insurance And Imputed Income Tax Reimbursement Agreements Details Narrative
Cash surrender value, BOLI	$25,900	$22,500
Non-interest income, BOLI	621	632	606
Expense for accrual of post-retirement death benefits	224	143	169
Accrued liability for post-retirement death benefits	$2,800	$2,600
Percentage of participants vested	100.00%
Interest rate (in percent)	7.00%

BANKOWNED_LIFE_INSURANCE_AND_I3

BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS (Details) (Imputed Income Tax Reimbursement Agreements [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Imputed Income Tax Reimbursement Agreements [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost
Interest cost	27	27
Net other post-retirement benefits expense	$27	$27

BANKOWNED_LIFE_INSURANCE_AND_I4

BANK-OWNED LIFE INSURANCE AND IMPUTED INCOME TAX REIMBURSEMENT AGREEMENTS (Details 2) (Imputed Income Tax Reimbursement Agreements [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Imputed Income Tax Reimbursement Agreements [Member]
Change in benefit obligation:
Beginning balance	$418	$410
Service cost
Interest cost	27	27
Benefit payments	-25	-19
Ending balance	$420	$418

DEPOSITS_Details_Narrative

DEPOSITS (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deposits [Abstract]
NOW accounts	$135,800	$72,500
Demand deposit balances	$470	$520

DEPOSITS_Details

DEPOSITS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Time deposits
$100,000 or greater but less than $250,000	$110,577	$96,465
Greater than $250,000	124,444	101,734
Savings deposits
$100,000 or greater but less than $250,000	122,933	114,570
Greater than $250,000	$287,735	$254,535

DEPOSITS_Details_2

DEPOSITS (Details 2) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Maturities of retail and wholesale savings certificates
On or before December 31, 2015	$301,674
On or during year ended December 31, 2016	43,346
On or during year ended December 31, 2017	25,086
On or during year ended December 31, 2018	17,256
During or after year ended December 31, 2019	13,520
Total	$400,882

FEDERAL_FUNDS_PURCHASED_AND_OT2

FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS (Details Narrative) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified	N
Federal Funds Purchased And Other Short-term Borrowings Details Narrative
Number of federal fund lines of credit	8
Federal fund lines of credit	$72,000

FEDERAL_FUNDS_PURCHASED_AND_OT3

FEDERAL FUNDS PURCHASED AND OTHER SHORT-TERM BORROWINGS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Federal Funds Purchased And Other Short-term Borrowings Details
Amount outstanding at end of year
Weighted average interest rate at end of year
Maximum outstanding at any month end	5,000		5,000
Average outstanding during year	$2,477	$11	$1,230
Weighted average interest rate during year	0.19%

LONG_TERM_DEBT_Details_Narrati

LONG TERM DEBT (Details Narrative) (USD $)	0 Months Ended	1 Months Ended
In Thousands, unless otherwise specified	Oct. 01, 2014	Mar. 31, 2005	Mar. 31, 2007	Dec. 31, 2014	Dec. 31, 2013
	N
Long-term debt				$66,831	$51,167
Federal Home Loan Bank Advances [Member]
Long-term debt				41,164	40,857
Promissory Notes (First Tennessee Bank, National Association) [Member]
Long-term debt	12,000			11,716
Number of loans	2
Description of interest rate	Floating rate loan at the 90 day rounded LIBOR plus 2% that reprices quarterly
Description of Collateral	Secured by a pledge of 51% of the stock of FCNB, the CompanyBs wholly owned subsidiary.
3.76% Five-Year Promissory Notes Fixed Rate Loan [Member]
Long-term debt	6,000
3.76% Five-Year Promissory Notes Fixed Rate Loan [Member]
Long-term debt	6,000
First Citizens National Bank [Member] | Federal Home Loan Bank Advances [Member]
Long-term debt				41,164	40,857
Percentage of minimum fixed interest rates				31.00%
Percentage of maximum fixed interest rates				705.00%
Earliest maturity year				2015
Last maturity year				2023
Maximum amount available advance obligation				16,000
Advance secured collateral pledged				385,000
Additional amount available advance obligation				100,400
Southern Heritage Bank [Member] | First Citizens (TN) Statutory Trust III [Member]
Description of interest rate		The rate per annum equals 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.
Southern Heritage Bank [Member] | First Citizens (TN) Statutory Trust IV [Member]
Description of interest rate			The rate per annum equals 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.
Southern Heritage Bank [Member] | Southern Heritage Statutory Trust I [Member]
Description of interest rate	Interest to be paid quarterly at a rate of 90-day LIBOR plus 2.05%.
Fair value of debt	1,500
Southern Heritage Bank [Member] | Federal Home Loan Bank Advances [Member] | One-To-Four Family Residential Mortgages [Member]
Maximum amount available advance obligation				4,700
Advance secured collateral pledged				$19,600

LONG_TERM_DEBT_Details

LONG TERM DEBT (Details) (USD $)	Dec. 31, 2014	Oct. 01, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Total long-term debt	$66,831		$51,167
Federal Home Loan Bank Advances [Member]
Total long-term debt	41,164		40,857
Junior Subordinated Debentures (Southern Heritage Statutory Trust I) [Member]
Total long-term debt	13,951		10,310
Promissory Notes (First Tennessee Bank, National Association) [Member]
Total long-term debt	$11,716	$12,000

LONG_TERM_DEBT_Details_2

LONG TERM DEBT (Details 2) (Southern Heritage Bank [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Amount included in Tier I Capital	$26,632
First Citizens (TN) Statutory Trust III [Member]
Principal Amount	5,155
Interest Rate	2.04%
Year of Maturity	2035
Amount included in Tier I Capital	5,155
First Citizens (TN) Statutory Trust IV [Member]
Principal Amount	5,155
Interest Rate	1.99%
Year of Maturity	2037
Amount included in Tier I Capital	5,155
Southern Heritage Statutory Trust I [Member]
Principal Amount	5,155
Interest Rate	2.29%
Year of Maturity	2034
Amount included in Tier I Capital	$3,951

LONG_TERM_DEBT_Details_3

LONG TERM DEBT (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Average Volume	$14,233	$10,310
Interest Rate	2.63%	2.08%
Maturity	18 years	22 years
First Citizens National Bank [Member]
Average Volume	$46,096	$46,096
Interest Rate	1.82%	1.93%
Maturity	3 years	4 years

LONG_TERM_DEBT_Details_4

LONG TERM DEBT (Details 4) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Long Term Debt Details 4
2015	$7,505
2016	10,095
2017	9,841
2018	9,620
2019	13,350
Thereafter	16,420
Total	$66,831	$51,167

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (State and Local Jurisdiction [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014
Tax Year 2023 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$7,300
Net operating loss carryforward, expiration date	31-Dec-23
Tax Year 2022 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	3,400
Net operating loss carryforward, expiration date	31-Dec-22
Tax Year 2025 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforward	$2,300
Net operating loss carryforward, expiration date	31-Dec-25

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Current	$3,089	$4,651	$4,108
Deferred	400	-637	-102
State income tax expense (benefit of operating loss carryforwards)	66	313	84
Change in valuation allowance	-66	-313	-251
Total	$3,438	$4,014	$4,006

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Amount
Tax expenses at statutory rate	$5,774	$6,060	$5,957
Tax exempt interest income	-1,949	-1,638	-1,582
Net earnings on bank-owned life insurance	-211	-148	-132
ESOP dividend	-305	-314	-296
Other items	129	54	59
Total	$3,438	$4,014	$4,006
Provision at statutory rate	34.00%

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred tax assets:
Allowance for loan losses	$2,613	$2,659	$2,706
Unrealized loss on other real estate owned	1,076	999	1,050
State income tax benefit for net operating loss carryforwards	845	911	1,224
Alternative Minimum Tax Credit	659
Purchase accounting adjustments	185
Net unrealized losses on available-for-sale debt securities		224
Deferred loan fees	138	136	91
Imputed income tax reimbursement plan	139	142	139
Impairment loss on equity securities		618	618
Impairment loss on debt securities			436
Other	126	146	203
Total deferred tax assets	5,781	5,835	6,467
Deferred tax liabilities:
Depreciation	-3,210	-2,692	-2,473
FHLB stock dividends	-770	-742	-742
Net unrealized gains on available-for-sale debt securities	-3,660		-6,385
Prepaid expenses	-207	-152	-117
Other	-116	-132	-252
Total deferred tax liabilities	-7,963	-3,718	-9,969
Valuation allowance for state income tax benefit	-845	-911	-1,224
Net deferred tax assets (liabilities)	($3,027)	$1,206	($4,726)

REGULATORY_MATTERS_Details

REGULATORY MATTERS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
First Citizens Bancshares, Inc. [Member]
Total capital to risk weighted assets:
Total Capital (to Risk-Weighted Assets) - Actual	$135,107	$117,027
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	66,473	53,255
Total Capital (to Risk-Weighted Assets) - Actual ratio	16.30%	17.60%
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	8.00%	8.00%
Total Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	10.00%	10.00%
Tier I capital to risk weighted assets:
Tier I Capital (to Risk-Weighted Assets) - Actual	127,546	109,187
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	33,237	26,615
Tier I Capital (to Risk-Weighted Assets) - Actual ratio	15.40%	16.40%
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	4.00%	4.00%
Tier I Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	6.00%	6.00%
Tier I capital to average assets:
Tier I Capital (to Average Total Assets) - Actual	127,546	109,187
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes	57,778	46,463
Tier I Capital (to Average Total Assets) - Actual ratio	8.80%	9.40%
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes ratio	4.00%	4.00%
Tier I Capital (to Average Total Assets) - To Be Well Capitalized ratio	5.00%	5.00%
First Citizens National Bank [Member]
Total capital to risk weighted assets:
Total Capital (to Risk-Weighted Assets) - Actual	119,132	115,990
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	54,028	53,206
Total Capital (to Risk-Weighted Assets) - To Be Well Capitalized	67,535	66,508
Total Capital (to Risk-Weighted Assets) - Actual ratio	17.60%	17.40%
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	8.00%	8.00%
Total Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	10.00%	10.00%
Tier I capital to risk weighted assets:
Tier I Capital (to Risk-Weighted Assets) - Actual	111,629	108,150
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	27,012	26,605
Tier I Capital (to Risk-Weighted Assets) - To Be Well Capitalized	40,519	39,908
Tier I Capital (to Risk-Weighted Assets) - Actual ratio	16.50%	16.30%
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	4.00%	4.00%
Tier I Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	6.00%	6.00%
Tier I capital to average assets:
Tier I Capital (to Average Total Assets) - Actual	111,629	108,150
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes	48,220	46,416
Tier I Capital (to Average Total Assets) - To Be Well Capitalized	60,275	58,080
Tier I Capital (to Average Total Assets) - Actual ratio	9.30%	9.30%
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes ratio	4.00%	4.00%
Tier I Capital (to Average Total Assets) - To Be Well Capitalized ratio	5.00%	5.00%
Southern Heritage Bank [Member]
Total capital to risk weighted assets:
Total Capital (to Risk-Weighted Assets) - Actual	26,632
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	12,301
Total Capital (to Risk-Weighted Assets) - To Be Well Capitalized	15,376
Total Capital (to Risk-Weighted Assets) - Actual ratio	17.30%
Total Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	8.00%
Total Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	10.00%
Tier I capital to risk weighted assets:
Tier I Capital (to Risk-Weighted Assets) - Actual	26,574
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes	6,148
Tier I Capital (to Risk-Weighted Assets) - To Be Well Capitalized	9,222
Tier I Capital (to Risk-Weighted Assets) - Actual ratio	17.30%
Tier I Capital (to Risk-Weighted Assets) - For Capital Adequacy Purposes ratio	4.00%
Tier I Capital (to Risk-Weighted Assets) - To Be Well Capitalized ratio	6.00%
Tier I capital to average assets:
Tier I Capital (to Average Total Assets) - Actual	26,574
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes	9,550
Tier I Capital (to Average Total Assets) - To Be Well Capitalized	$11,938
Tier I Capital (to Average Total Assets) - Actual ratio	11.10%
Tier I Capital (to Average Total Assets) - For Capital Adequacy Purposes ratio	4.00%
Tier I Capital (to Average Total Assets) - To Be Well Capitalized ratio	5.00%

CAPITAL_Details_Narrative

CAPITAL (Details Narrative) (USD $)	0 Months Ended
In Thousands, except Share data, unless otherwise specified	Jul. 16, 2014	Dec. 31, 2014
Retained earnings available for future dividends		$21,700
Common Class A [Member]
Number of additional class of common stock authorized	1,000,000
Description of charter amendment, reclassification and non reclassification	A shareholder of record who owned between one and 299 shares of such common stock was, by virtue of the filing of the First Citizens 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.
	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 First Citizens common stock continues to have unlimited voting rights. The First Citizens Class A common stock has no voting rights, except as may be required by law.
Number of common stock reclassified	37,372

CAPITAL_Details

CAPITAL (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Total capital to risk weighted assets:
Unrealized gains (losses) on available-for-sale securities without other-than-temporary impairment, net of tax	$5,955	($361)
Unrealized losses on available-for-sale securities with other-than-temporary impairment, net of tax
Total accumulated other comprehensive income (loss)	$5,955	($361)

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Construction Related Party (Jackson, Tennessee) [Member]
Related Party Transaction [Line Items]
Contract bid amount			$1,600
Repayment of contract bid amount			1,600
Repayment of annually contract bid amount	60		60
Renovations and Repairs Related Party (Martin and Union City, Tennessee) [Member]
Related Party Transaction [Line Items]
Repayment of contract bid amount	111
Executive Officers, Directors and Affiliates [Member]
Related Party Transaction [Line Items]
Contract bid amount	16,925	[1]	4,664	[1]
Repayment of contract bid amount	-10,947		-3,461
Related party balance	$22,600		$19,300
[1]	The new loan total for 2014 includes $7,141 of related party loans acquired pursuant to the merger with SH Bancshares, Inc.

RELATED_PARTY_TRANSACTIONS_Det1

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014		Dec. 31, 2013
Southern Heritage Bancshares, Inc [Member]
New loans	$7,141
Executive Officers, Directors and Affiliates [Member]
Balance at beginning of period	6,892		5,689
New loans	16,925	[1]	4,664	[1]
Repayments	-10,947		-3,461
Balance at end of period	$12,870		$6,892
[1]	The new loan total for 2014 includes $7,141 of related party loans acquired pursuant to the merger with SH Bancshares, Inc.

FINANCIAL_INSTRUMENTS_WITH_OFF1

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Loan Commitments [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Outstanding commitments	$119,600	$87,700
Variable Rate Commitments [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Outstanding commitments	78,700	56,500
Fixed Rate Commitments [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Outstanding commitments	40,900	31,200
Standby letters of credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Outstanding commitments	$2,900	$4,300

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$583,346	$456,525
Recurring [Member] | Level 1 Inputs [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale
Recurring [Member] | Level 2 Inputs [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	583,346	456,525
Recurring [Member] | Level 3 Inputs [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale
Recurring [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available-for-sale	$583,346	$456,525

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details 2) (Non-Recurring [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Imaired loans
Loans held-for-sale
Other real estate owned
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Imaired loans
Loans held-for-sale	4,339	3,098
Other real estate owned
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Imaired loans	7,395	7,499
Loans held-for-sale
Other real estate owned	5,717	6,826
Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Imaired loans	7,395	7,499
Loans held-for-sale	4,339	3,098
Other real estate owned	$5,717	$6,826

FAIR_VALUE_MEASUREMENTS_Detail2

FAIR VALUE MEASUREMENTS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Financial assets:
Cash and cash equivalents	$33,182	$25,249	$28,199	$34,133
Securities available-for-sale	583,346	456,525
Carrying Amount [Member]
Financial assets:
Cash and cash equivalents	33,182	25,249
Interest-bearing deposits in other banks	40,993	21,865
Securities available-for-sale	583,346	456,525
Loans, net of allowance	703,682	572,418
Loans held-for-sale	4,339	3,098
Accrued interest receivable	6,260	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	6,134	5,684
Other real estate owned	5,717	6,826
Bank owned life insurance	25,924	22,466
Financial liabilities:
Deposits	1,211,506	968,530
Short-term borrowings	49,317	36,808
Other borrowings	66,831	51,167
Other liabilities	9,274	5,361
Level 1 [Member]
Financial assets:
Cash and cash equivalents	33,182	25,249
Interest-bearing deposits in other banks	40,993	21,865
Securities available-for-sale
Loans, net of allowance
Loans held-for-sale
Accrued interest receivable
Federal Reserve Bank and Federal Home Loan Bank Stock
Other real estate owned
Bank owned life insurance
Financial liabilities:
Deposits
Short-term borrowings
Other borrowings
Other liabilities
Level 2 [Member]
Financial assets:
Interest-bearing deposits in other banks
Securities available-for-sale	583,346	456,525
Loans, net of allowance	715,163	570,862
Loans held-for-sale	4,339	3,098
Accrued interest receivable	6,260	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	6,134	5,684
Other real estate owned
Bank owned life insurance	25,924	22,466
Financial liabilities:
Deposits	1,212,162	969,520
Short-term borrowings	49,317	36,808
Other borrowings	67,234	49,638
Other liabilities	9,274	5,361
Level 3 [Member]
Financial assets:
Interest-bearing deposits in other banks
Securities available-for-sale
Loans, net of allowance	7,395	7,499
Loans held-for-sale
Accrued interest receivable
Federal Reserve Bank and Federal Home Loan Bank Stock
Other real estate owned	5,717	6,826
Bank owned life insurance
Financial liabilities:
Deposits
Short-term borrowings
Other borrowings
Other liabilities
Fair Value [Member]
Financial assets:
Cash and cash equivalents	33,182	25,249
Interest-bearing deposits in other banks	40,993	21,865
Securities available-for-sale	583,346	456,525
Loans, net of allowance	722,558	578,361
Loans held-for-sale	4,339	3,098
Accrued interest receivable	6,260	5,011
Federal Reserve Bank and Federal Home Loan Bank Stock	6,134	5,684
Other real estate owned	5,717	6,826
Bank owned life insurance	25,924	22,466
Financial liabilities:
Deposits	1,212,162	969,520
Short-term borrowings	49,317	36,808
Other borrowings	67,234	49,638
Other liabilities	9,274	5,361
Commitments to Extend Credit [Member] | Carrying Amount [Member]
Financial liabilities:
Off-balance sheet arrangements	119,669	87,698
Commitments to Extend Credit [Member] | Level 2 [Member]
Financial liabilities:
Off-balance sheet arrangements	119,669	87,698
Commitments to Extend Credit [Member] | Fair Value [Member]
Financial liabilities:
Off-balance sheet arrangements	119,669	87,698
Standby letters of credit [Member] | Carrying Amount [Member]
Financial liabilities:
Off-balance sheet arrangements	2,902	4,266
Standby letters of credit [Member] | Level 2 [Member]
Financial liabilities:
Off-balance sheet arrangements	2,902	4,266
Standby letters of credit [Member] | Fair Value [Member]
Financial liabilities:
Off-balance sheet arrangements	$2,902	$4,266

EMPLOYEE_STOCK_OWNERSHIP_AND_41

EMPLOYEE STOCK OWNERSHIP AND 401(k) PLANS (Details Narrative) (USD $)	12 Months Ended			3 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014
First Citizens National Bank [Member] | 401(k) Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employee contribution percentage	25.00%
Percentage of matching contribution	3.00%
Percentage of total compensation allowable	7.00%	7.00%
Description of defer compensation	Each participant may also elect to defer up to 75% of his or her pay into the 401(k) Plan, subject to dollar limitations imposed by law.
Employer cash contributions	$421	$402	$382
First Citizens National Bank [Member] | Dyersburg Employee Stock Ownership Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employee contribution percentage	25.00%
Employer cash contributions	989	966	895
Employee stock ownership plan, number of shares	681,451	703,393		681,451
Fair value of shares	30,700	30,000		30,700
Southern Heritage Bank [Member] | 401(k) Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer cash contributions				$23
Annual vesting percentage over 5 years (in percent)				20.00%

QUARTERLY_SELECTED_FINANCIAL_D2

QUARTERLY SELECTED FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Interest Income	$13,428	$11,209	$11,309	$10,988	$10,965	$11,123	$11,031	$11,003	$46,934	$44,122	$44,111
Net Interest Income	11,581	9,723	9,838	9,523	9,459	9,576	9,446	9,427	40,665	37,908	36,734
Net Income	$3,276	$3,011	$3,433	$3,825	$3,611	$3,434	$3,175	$3,588	$13,545	$13,808
EPS Basic	$0.87	$0.84	$0.95	$1.06	$1	$0.95	$0.89	$0.99	$3.72	$3.83
EPS Diluted	$0.87	$0.84	$0.95	$1.06	$1	$0.95	$0.89	$0.99	$3.72	$3.83

CONDENSED_FINANCIAL_INFORMATIO2

CONDENSED FINANCIAL INFORMATION (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Assets
Other assets	$6,715	$7,143
Total assets	1,481,438	1,174,472
Liabilities
Total liabilities	1,336,928	1,061,866
Shareholders' equity	144,510	112,606	114,140	103,468
Total liabilities and shareholdersb equity	1,481,438	1,174,472
First Citizens Bancshares, Inc. [Member]
Assets
Cash	1,115	702	561
Investment in subsidiaries	167,032	120,134
Other assets	640	103
Total assets	168,787	120,939
Liabilities
Long term debt	25,667	10,310
Accrued expenses	665	78
Total liabilities	26,332	10,388
Shareholders' equity	142,455	110,551
Total liabilities and shareholdersb equity	$168,787	$120,939

CONDENSED_FINANCIAL_INFORMATIO3

CONDENSED FINANCIAL INFORMATION (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income
Other income									$108	$101	$123
Total income	13,428	11,209	11,309	10,988	10,965	11,123	11,031	11,003	46,934	44,122	44,111
Expenses
Interest expense									6,269	6,214	7,377
Other expenses									37,352	33,341	31,017
Income tax benefit									3,438	4,014	4,006
Net income	3,276	3,011	3,433	3,825	3,611	3,434	3,175	3,588	13,545	13,808
First Citizens Bancshares, Inc. [Member]
Income
Dividends from bank subsidiaries									10,825	5,185
Other income									7	6
Total income									10,832	5,191
Expenses
Interest expense									375	214
Other expenses									1,262	177
Total expenses									1,637	391
Income before income taxes and equity in undistributed net income of bank subsidiary									9,195	4,800
Income tax benefit									-608	-143
Net income before equity in undistributed net income of bank subsidiary									9,803	4,943
Equity in undistributed net income of bank subsidiary									3,742	8,865
Net income									$13,545	$13,808

CONDENSED_FINANCIAL_INFORMATIO4

CONDENSED FINANCIAL INFORMATION (Details 3) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net income	$3,276	$3,011	$3,433	$3,825	$3,611	$3,434	$3,175	$3,588	$13,545	$13,808
Adjustments to reconcile net income to net cash provided by operating activities:
Net (increase) decrease in other assets									1,720	522	-2,502
Increase (decrease) in other liabilities									1,473	331	1,747
NET CASH PROVIDED BY OPERATING ACTIVITIES									19,831	17,101	13,315
Investing activities
Net cash used by investing activities									-62,942	-19,464	-127,847
Financing activities
Issuance of long-term debt									17,000	19,000	10,000
First Citizens Bancshares, Inc. [Member]
Operating activities
Net income									13,545	13,808
Adjustments to reconcile net income to net cash provided by operating activities:
Undistributed income of subsidiary									-3,742	-8,865
Net (increase) decrease in other assets									-184	-18
Increase (decrease) in other liabilities									24	-94
NET CASH PROVIDED BY OPERATING ACTIVITIES									9,643	4,831
Investing activities
Outlay for business acquisitions-net									-15,995
Net cash used by investing activities									-15,995
Financing activities
Cash dividends paid									-4,899	-4,690
Issuance of long-term debt									12,000
Principal reductions on long-term debt									-284
Treasury stock transactions -net									-52
Net cash provided (used) by financing activities									6,765	-4,690
Increase in cash									413	141
Cash at beginning of year				702				561	702	561
Cash at end of year	$1,115				$702				$1,115	$702