Citizens Bancshares Inactive 10-K31 Mar 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013	Mar. 28, 2014	Mar. 28, 2014
	Dec. 31, 2013	Jun. 30, 2013	Nonvoting Common Stock [Member]	Common Stock [Member]
Entity Registrant Name	'CITIZENS BANCSHARES CORP /GA/	'	'	'
Entity Central Index Key	'0000813640	'	'	'
Document Type	'10-K	'	'	'
Document Period End Date	31-Dec-13	'	'	'
Amendment Flag	'false	'	'	'
Current Fiscal Year End Date	'--12-31	'	'	'
Entity Well-known Seasoned Issuer	'No	'	'	'
Entity Voluntary Filers	'No	'	'	'
Entity Current Reporting Status	'Yes	'	'	'
Entity Filer Category	'Smaller Reporting Company	'	'	'
Entity Public Float	'	$8,427,966	'	'
Entity Common Stock, Shares Outstanding	'	'	90,000	2,056,790
Document Fiscal Year Focus	'2013	'	'	'
Document Fiscal Period Focus	'FY	'	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and due from banks, including reserve requirements of $286,000 and $242,000 at December 31, 2013 and 2012, respectively	$6,339,676	$5,383,544
Interest-bearing deposits with banks	22,826,995	34,802,933
Certificates of deposit	350,000	100,000
Investment securities available for sale, at fair value (amortized cost of $142,683,895 and $125,748,187 at December 31, 2013 and 2012, respectively)	141,045,282	129,865,524
Investment securities held to maturity, at cost (estimated fair value of $240,420 and $1,379,915 at December 31, 2013 and 2012, respectively)	240,000	1,356,119
Other investments	873,850	995,450
Loans receivable - net	182,118,539	187,489,181
Premises and equipment - net	6,589,164	6,956,139
Cash surrender value of life insurance	9,948,016	9,619,382
Other real estate owned	7,404,437	8,194,955
Other assets	9,996,714	10,841,502
Total assets	387,732,673	395,604,729
LIABILITIES:	'	'
Noninterest-bearing deposits	71,141,732	59,342,308
Interest-bearing deposits	265,820,556	281,251,135
Total deposits	336,962,288	340,593,443
Accrued expenses and other liabilities	4,189,514	5,565,484
Advances from Federal Home Loan Bank	273,079	291,697
Total liabilities	341,424,881	346,450,624
COMMITMENTS AND CONTINGENCIES (Note 9)	'	'
STOCKHOLDERS' EQUITY:	'	'
Additional paid-in capital	7,932,710	7,941,817
Retained earnings	27,130,582	26,190,373
Treasury stock at cost, 235,938 and 220,525 shares at December 31, 2013 and 2012, respectively	-1,881,551	-1,820,128
Accumulated other comprehensive income gain, net of income taxes	-1,081,448	2,717,479
Total stockholders' equity	46,307,792	49,154,105
Total liabilities and stockholders' equity	387,732,673	395,604,729
Series B Preferred Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Preferred stock	7,462,000	7,462,000
Series C Preferred Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Preferred stock	4,379,000	4,379,000
Common Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Common stock	2,292,728	2,292,728
Nonvoting Common Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Common stock	90,000	90,000
Restricted Stock [Member]	'	'
STOCKHOLDERS' EQUITY:	'	'
Common stock	($16,229)	($56,800)

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Cash and due from banks	$286,000	$242,000
Investment securities available for sale, at fair value	142,683,895	125,748,187
Investment securities held to maturity, at cost	$240,420	$1,379,915
Treasury stock, shares	235,938	220,525
Series B Preferred Stock [Member]	'	'
Preferred stock, par value (in dollars per share)	$0	$0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	'	7,462
Preferred stock, shares outstanding	7,462	7,462
Series C Preferred Stock [Member]	'	'
Preferred stock, par value (in dollars per share)	$0	$0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	'	4,379
Preferred stock, shares outstanding	4,379	4,379
Common Stock [Member]	'	'
Common stock, par value (in dollars per share)	$1	$1
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	2,292,728	2,292,728
Common stock, shares outstanding	2,250,364	2,250,364
Nonvoting Common Stock [Member]	'	'
Common stock, par value (in dollars per share)	$1	$1
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares issued	90,000	90,000
Common stock, shares outstanding	90,000	90,000

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest income:	'	'	'
Loans, including fees	$10,487,067	$12,081,649	$11,970,684
Investment securities:	'	'	'
Taxable	1,874,286	1,836,547	2,260,962
Tax-exempt	1,270,082	1,507,882	1,764,953
Dividends	37,771	38,481	35,198
Interest-bearing deposits	96,753	65,113	61,567
Total interest income	13,765,959	15,529,672	16,093,364
Interest expense:	'	'	'
Deposits	902,663	1,050,460	1,526,829
Other borrowings	604	1,070	41
Total interest expense	903,267	1,051,530	1,526,870
Net interest income	12,862,692	14,478,142	14,566,494
Provision for loan losses	425,000	2,400,000	3,882,409
Net interest income after provision for loan losses	12,437,692	12,078,142	10,684,085
Noninterest income:	'	'	'
Service charges on deposits	3,157,140	3,219,457	3,453,742
Gain on sales of securities	243,882	681,327	201,421
Gains on sales of assets	'	'	6,162
Bank owned life insurance	328,634	342,395	366,431
ATM surcharges	237,045	230,584	230,964
BEA award	'	415,000	500,000
Other operating income	514,418	1,060,098	702,138
Total noninterest income	4,481,119	5,948,861	5,460,858
Noninterest expense:	'	'	'
Salaries and employee benefits	6,504,634	6,689,215	6,921,594
Occupancy and equipment	2,127,026	2,174,356	2,289,583
Other real estate owned, net	1,120,540	3,409,890	1,720,440
Other operating expenses	5,968,644	5,885,789	6,027,257
Total noninterest expense	15,720,844	18,159,250	16,958,874
Income (loss) before income taxes benefit	1,197,967	-132,247	-813,931
Income tax benefit	-150,806	-901,070	-1,082,557
Net income	1,348,773	768,823	268,626
Preferred dividends	236,820	236,820	236,820
Net income available to common stockholders	$1,111,953	$532,003	$31,806
Net income (loss) per common share - basic (in dollars per share)	$0.52	$0.25	$0.02
Net income (loss) per common share - diluted (in dollars per share)	$0.51	$0.25	$0.02
Weighted average common outstanding shares - basic (in shares)	2,152,780	2,157,732	2,120,366
Weighted average common outstanding shares - diluted (in shares)	2,165,610	2,165,396	2,134,188

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements Of Comprehensive Income Loss	'	'	'
Net Income (Loss)	$1,348,773	$768,823	$268,626
Other Comprehensive Income (Loss)	'	'	'
Unrealized holding gain (loss) on investment securities available for sale, net of tax of $(1,874,103) for 2013, $279,575 for 2012 and $1,530,186 for 2011	-3,637,965	542,705	2,970,361
Reclassification adjustment for holding gains included in net income, net of tax of $82,920 for 2013, $231,651 for 2012, and $68,483 for 2011	-160,962	-449,676	-132,938
Other Comprehensive Income	-3,798,927	93,029	2,837,423
Total Comprehensive Loss	($2,450,154)	$861,852	$3,106,049

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Consolidated Statements Of Comprehensive Income Loss Parenthetical	'	'	'
Unrealized holding gain (loss) on investment securities available for sale, tax	($1,874,103)	$279,575	$1,530,186
Reclassification adjustment for holding gains included in net income, tax	$82,920	$231,651	$68,483

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Preferred Stock	Common Stock [Member]	Nonvoting Common Stock [Member]	Restricted Stock [Member]	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Total
Balance at Dec. 31, 2010	$11,841,000	$2,233,278	$90,000	($106,851)	$7,812,939	$25,964,469	($1,804,941)	($212,973)	$45,816,921
Balance (in shares) at Dec. 31, 2010	11,841	2,233,278	90,000	'	'	'	-217,531	'	'
Net income	'	'	'	'	'	268,626	'	'	268,626
Other Comprehensive Loss	'	'	'	'	'	'	'	2,837,423	2,837,423
Issuance of common stock	'	4,079	'	'	11,922	'	'	'	16,001
Issuance of common stock (in shares)	'	4,079	'	'	'	'	'	'	'
Nonvested restricted stock	'	'	'	21,063	-16,001	'	'	'	5,062
Purchase of treasury stock	'	'	'	'	'	'	-5,372	'	-5,372
Purchase of treasury stock (in shares)	'	'	'	'	'	'	-1,541	'	'
Dividends paid on preferred stock	'	'	'	'	'	-236,820	'	'	-236,820
Dividends paid on common stock	'	'	'	'	'	-168,663	'	'	-168,663
Balance at Dec. 31, 2011	11,841,000	2,237,357	90,000	-85,788	7,808,860	25,827,612	-1,810,313	2,624,450	48,533,178
Balance (in shares) at Dec. 31, 2011	11,841	2,237,357	90,000	'	'	'	-219,072	'	'
Net income	'	'	'	'	'	768,823	'	'	768,823
Other Comprehensive Loss	'	'	'	'	'	'	'	93,029	93,029
Issuance of common stock	'	13,007	'	'	22,883	'	'	'	35,890
Issuance of common stock (in shares)	'	13,007	'	'	'	'	'	'	'
Nonvested restricted stock	'	'	'	28,988	110,074	'	'	'	139,062
Purchase of treasury stock	'	'	'	'	'	'	-9,815	'	-9,815
Purchase of treasury stock (in shares)	'	'	'	'	'	'	-1,453	'	'
Dividends paid on preferred stock	'	'	'	'	'	-236,820	'	'	-236,820
Dividends paid on common stock	'	'	'	'	'	-169,242	'	'	-169,242
Balance at Dec. 31, 2012	11,841,000	2,250,364	90,000	-56,800	7,941,817	26,190,373	-1,820,128	2,717,479	49,154,105
Balance (in shares) at Dec. 31, 2012	11,841	2,250,364	90,000	'	'	'	-220,525	'	'
Net income	'	'	'	'	'	1,348,773	'	'	1,348,773
Other Comprehensive Loss	'	'	'	'	'	'	'	-3,798,927	-3,798,927
Issuance of common stock	'	42,364	'	'	138,293	'	'	'	180,657
Issuance of common stock (in shares)	'	42,364	'	'	'	'	'	'	'
Nonvested restricted stock	'	'	'	40,571	-147,400	'	'	'	-106,829
Purchase of treasury stock	'	'	'	'	'	'	-61,423	'	-61,423
Purchase of treasury stock (in shares)	'	'	'	'	'	'	-15,413	'	'
Dividends paid on preferred stock	'	'	'	'	'	-236,820	'	'	-236,820
Dividends paid on common stock	'	'	'	'	'	-171,744	'	'	-171,744
Balance at Dec. 31, 2013	$11,841,000	$2,292,728	$90,000	($16,229)	$7,932,710	$27,130,582	($1,881,551)	($1,081,448)	$46,307,792
Balance (in shares) at Dec. 31, 2013	11,841	2,292,728	90,000	'	'	'	-235,938	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
OPERATING ACTIVITIES:	'	'	'
Net income	$1,348,773	$768,823	$268,626
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'
Provision for loan losses	425,000	2,400,000	3,882,409
Depreciation	615,694	660,440	710,092
Amortization and accretion - net	1,342,645	1,438,549	993,420
Provision (benefit) for deferred income taxes	1,433,220	-830,384	-3,027,049
Gains on sales of securities	-243,882	-681,327	-201,421
Gains on sale of assets	'	'	-6,162
Loss on sale of other real estate owned	56,143	636,690	32,588
Restricted stock based compensation plan	-106,829	139,062	5,062
Decrease in carrying value of other real estate owned	615,839	2,467,252	1,258,602
Change in other assets	493,770	1,874,192	1,580,054
Change in accrued expenses and other liabilities	-1,375,971	279,591	1,228,889
Net cash provided by operating activities	4,604,402	9,152,888	6,725,110
INVESTING ACTIVITIES:	'	'	'
Net change in certificates of deposit	-250,000	'	50,000
Proceeds from the sales, maturities and paydowns of securities available for sale	30,233,702	39,953,870	36,591,365
Proceeds from the maturities and paydowns of of securities held to maturity	1,119,150	1,941,274	15,046
Purchases of investment securities available for sale	-47,766,287	-45,717,236	-29,602,262
Net change in other investments	121,600	316,400	746,000
Net change in loans	1,085,325	874,155	-12,963,368
Purchases of premises and equipment, net	-248,719	-388,416	-421,856
Proceeds from sale of premises and equipment	'	'	10,000
Proceeds from the sale of other real estate owned	4,020,124	3,437,498	3,490,246
Net cash provided by (used in) investing activities	-11,685,105	417,545	-2,084,829
FINANCING ACTIVITIES:	'	'	'
Net change in deposits	-3,631,155	-2,437,380	5,426,625
Net change in advances from Federal Home Loan Bank	-18,618	-18,250	-17,889
Common stock dividend paid	-171,744	-169,242	-168,663
Preferred stock dividend paid	-236,820	-236,820	-236,820
Net purchase of treasury stock	-61,423	-9,815	-5,372
Proceeds from issuance of common stock	180,657	35,890	16,001
Net cash used in financing activities	-3,939,103	-2,835,617	5,013,882
Net change in cash and cash equivalents	-11,019,806	6,734,816	9,654,163
Cash and cash equivalents, beginning of period	40,186,477	33,451,661	23,797,498
Cash and cash equivalents at end of period	29,166,671	40,186,477	33,451,661
Supplemental disclosures of cash paid during the period for:	'	'	'
Interest	939,420	1,130,336	1,695,829
Income taxes	26,000	27,615	11,628
Supplemental disclosures of noncash transactions:	'	'	'
Real estate acquired through foreclosure	3,901,588	4,660,558	5,747,670
Change in unrealized gain (loss) on investment securities available for sale, net of taxes	($3,798,927)	$93,029	$2,837,423

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Business—Citizens Bancshares Corporation and subsidiary (the “Company”) is a holding company that provides a full range of commercial banking to individual and corporate customers in its primary market areas, metropolitan Atlanta and Columbus, Georgia, and Birmingham and Eutaw, Alabama through its wholly owned subsidiary, Citizens Trust Bank (the “Bank”). The Bank operates under a state charter and serves its customers through seven full-service branches in metropolitan Atlanta, one full-service branch in Columbus, Georgia, one full-service branch in Birmingham, Alabama, and one full-service branch in Eutaw, Alabama. All significant intercompany accounts and transactions have been eliminated in consolidation.
	Basis of Presentation—Theconsolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and with general practices within the banking industry. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts in the consolidated financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term are the allowance for loan losses, the valuation of allowances associated with the recognition of deferred tax assets and the value of foreclosed real estate and intangible assets.
	Troubled Asset Relief Program—On August 13, 2010, as part of the U.S. Department of the Treasury (the “Treasury”) Troubled Asset Relief Program (“TARP”) Community Development Capital Initiative, the Company entered into a Letter Agreement, and an Exchange Agreement–Standard Terms (“Exchange Agreement”), with the Treasury, pursuant to which the Company agreed to exchange 7,462 shares of the Company’s Fixed Rate Cumulative Perpetual Preferred Stock, Series A (“Series A Preferred Shares”), issued on March 6, 2009, pursuant to the Company’s participation in the TARP Capital Purchase Program, for 7,462 shares of the Company’s Fixed Rate Cumulative Perpetual Preferred Stock, Series B (“Series B Preferred Shares”), both of which have a liquidation preference of $1,000 (the “Exchange Transaction”). No new monetary consideration was exchanged in connection with the Exchange Transaction. The Exchange Transaction closed on August 13, 2010 (the “Closing Date”).
	On September 17, 2010, the Company issued 4,379 shares of its Series C Preferred Shares to the Treasury as part of its TARP Community Development Capital Initiative for a total of 11,841 shares of Series B and C Preferred Shares issued to the Treasury. The issuance of the Series B and Series C Preferred Shares was a private placement exempt from registration pursuant to Section 4(2) of the Securities Act of 1933, as amended.
	The Series B and Series C Preferred Shares qualify as Tier 1 capital and will pay cumulative dividends at a rate of 2% per annum for the first eight years after the Closing Date and 9% per annum thereafter. The Company may, subject to consultation with the Federal Reserve Bank of Atlanta, redeem the Series B and Series C Preferred Shares at any time for its aggregate liquidation amount plus any accrued and unpaid dividends.
	Cash and Cash Equivalents—Cash and cash equivalents include cash on hand and amounts due from banks, interest-bearing deposits with banks and federal funds sold. The Federal Reserve Bank (the “FRB”) requires the Company to maintain a required cash reserve balance on deposit with the FRB, based on the Company’s daily average balance with the FRB. This reserve requirement represents 3% of the Company’s daily average demand deposit balance between $12.4 million and $79.5 million and 10% of the Company’s daily average demand deposit balance above $79.5 million. The required reserve was satisfied by the Company’s vault cash.
	Interest-bearing Deposits with Banks—Substantially all of the Company’s interest-bearing deposits with banks represent funds maintained on deposit at the Federal Reserve Bank of Atlanta (the ‘FRB”) and the Federal Home Loan Bank of Atlanta (FHLB). These funds fluctuate daily and are used to manage the Company’s liquidity and borrowing position. Funds can be withdrawn daily from this account and accordingly, the carrying amount of this account is at cost which is deemed to be a reasonable estimate of fair value.
	Other Investments— Other investments consist of Federal Home Loan Bank stock and Federal Reserve Bank stock which are restricted and have no readily determinable market value. These investments are carried at cost.
	Investment Securities—The Company classifies investments in one of three categories based on management’s intent upon purchase: held to maturity securities which are reported at amortized cost, trading securities which are reported at fair value with unrealized holding gains and losses included in earnings, and available for sale securities which are recorded at fair value with unrealized holding gains and losses included as a component of accumulated other comprehensive income (loss). The Company had no investment securities classified as trading securities during 2013, 2012, or 2011.
	Premiums and discounts on available for sale and held to maturity securities are amortized or accreted using a method which approximates a level yield. Amortization and accretion of premiums and discounts are presented within investment securities interest income on the Consolidated Statements of Income.
	Gains and losses on sales of investment securities are recognized upon disposition, based on the adjusted cost of the specific security. A decline in market value of any security below cost that is deemed other than temporary is charged to earnings resulting in the establishment of a new cost basis for the security. The determination of whether an other-than-temporary impairment has occurred involves significant assumptions, estimates, changes in economic conditions and judgment by management. There was no other-than-temporary impairment for securities recorded during 2013, 2012 or 2011.
	Loans Receivable and Allowance for Loan Losses—Loans are reported at principal amounts outstanding plus direct origination costs, net of loan fees and any direct charge-offs. Interest income is recognized over the term of the loan based on the principal amount outstanding. Loan fees and certain direct origination costs are deferred and amortized over the estimated terms of the loans using the level yield method. Premiums and discounts on loans purchased are amortized and accreted using the level yield method over the estimated remaining life of the loan purchased. The accretion and amortization of loan fees, origination costs, and premiums and discounts are presented as a component of loan interest income on the Consolidated Statements of Income.
	Management considers a loan to be impaired when, based on current information and events, there is a potential that all amounts due according to the contractual terms of the loan may not be collected. Impaired loans are measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, or at the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent.
	Loans are generally placed on nonaccrual status when the full and timely collection of principal or interest becomes uncertain or the loan becomes contractually in default for 90 days or more as to either principal or interest, unless the loan is well collateralized and in the process of collection. When a loan is placed on nonaccrual status, current period accrued and uncollected interest is charged-off against interest income on loans unless management believes the accrued interest is recoverable through the liquidation of collateral. Loans are returned to accrual status when payment has been made according to the terms and conditions of the loan for a continuous six month period.
	The Company provides for estimated losses on loans receivable when any significant and permanent decline in value occurs. These estimates for losses are based on individual assets and their related cash flow forecasts, sales values, independent appraisals, the volatility of certain real estate markets, and concern for disposing of real estate in distressed markets. For loans that are pooled for purposes of determining necessary provisions, estimates are based on loan types, history of charge-offs, and other delinquency analyses. Therefore, the value used to determine the provision for losses is subject to the reasonableness of these estimates. The adequacy of the allowance for loan losses is reviewed on a monthly basis by management and the Board of Directors. This assessment is made in the context of historical losses as well as existing economic conditions, performance trends within specific portfolio segments, and individual concentrations of credit.
	Loans are charged-off against the allowance when, in the opinion of management, such loans are deemed to be uncollectible and subsequent recoveries are added to the allowance.
	Troubled Debt Restructurings—Loans to be restructured are identified based on an assessment of the borrower’s credit status, which involves, but is not limited to, a review of financial statements, payment delinquency, non-accrual status, and risk rating. Determining the borrower’s credit status is a continual process that is performed by the Company’s staff with periodic participation from an independent external loan review group.

	Troubled debt restructurings (“TDR”) generally occur when a borrower is experiencing, or is expected to experience, financial difficulties in the near-term and it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. The Company seeks to assist these borrowers by working with them to prevent further difficulties, and ultimately to improve the likelihood of recovery on the loan while ensuring compliance with the Federal Financial Institutions Examination Council (FFIEC) guidelines. To facilitate this process, a formal concessionary modification that would not otherwise be considered may be granted resulting in classification of the loan as a TDR.

	The modification may include a change in the interest rate or the payment amount or a combination of both. Substantially all modifications completed under a formal restructuring agreement are considered TDRs. Modifications can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accruing status, depending on the individual facts and circumstances of the borrower. These restructurings rarely result in the forgiveness of principal or interest. Nonperforming commercial TDRs may be returned to accrual status based on a current, well-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower’s sustained historical repayment performance for a reasonable period (generally a minimum of six months) prior to the date on which the loan is returned to accrual status.

	With respect to commercial TDRs, an analysis of the credit evaluation, in conjunction with an evaluation of the borrower’s performance prior to the restructuring, are considered when evaluating the borrower’s ability to meet the restructured terms of the loan agreement. Nonperforming commercial TDRs may be returned to accrual status based on a current, well-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower’s sustained historical repayment performance for a reasonable period (generally a minimum of six months) prior to the date on which the loan is returned to accrual status.

	In connection with consumer loan TDRs, a nonperforming loan will be returned to accruing status when current as to principal and interest and upon a sustained historical repayment performance (generally a minimum of six months).
	Premises and Equipment—Premises and equipment are stated at cost less accumulated depreciation which is computed using the straight-line method over the estimated useful lives of the related assets. When assets are retired or otherwise disposed, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in earnings for the period. The costs of maintenance and repairs, which do not improve or extend the useful life of the respective assets, are charged to earnings as incurred, whereas significant renewals and improvements are capitalized. The range of estimated useful lives for premises and equipment is as follows:
	Buildings and improvements			5-40 years
	Furniture and equipment			3-10 years

	Other Real Estate Owned—Other real estate owned is reported at the lower of cost or fair value less estimated disposal costs, determined on the basis of current appraisals, comparable sales, and other estimates of value obtained principally from independent sources. Any excess of the loan balance at the time of foreclosure over the fair value of the real estate held as collateral is treated as a charge-off against the allowance for loan losses. Any subsequent declines in value are charged to earnings. Transactions in other real estate owned for the years ended December 31, 2013 and 2012 are summarized below:
			Years Ended December 31,
			2013			2012

	Balance—beginning of year		$	8,194,955		$	10,075,837
	Additions			3,901,588			4,660,558
	Sales			(4,076,267	)		(4,074,188	)
	Write downs			(615,839	)		(2,467,252	)

	Balance—end of year		$	7,404,437		$	8,194,955

	Intangible Assets—Finite lived intangible assets of the Company represent deposit assumption premiums recorded upon the purchase of certain assets and liabilities from other financial institutions. Deposit assumption premiums are amortized over seven years, the estimated average lives of the deposits acquired, using the straight-line method and are included within other assets on the Consolidated Balance Sheets.
	The Company reviews the carrying value of goodwill on an annual basis and on an interim basis if certain events or circumstances indicate that an impairment loss may have been incurred. An impairment charge is recognized if the carrying value of the reporting unit’s goodwill exceeds its implied fair value.

	The following table presents information about our intangible assets:
			31-Dec-13						31-Dec-12
			Gross Carrying Amount			Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization

	Unamortized intangible asset:
	Goodwill		$	362,139		$	—		$	362,139	$	—


	Amortized intangible asset:
	Core deposit intangibles		$	3,303,427		$	2,241,611		$	3,303,427	$	1,769,693

	The following table presents information about aggregate amortization expense for each of the three succeeding fiscal years as follows:
			For the Years Ended December 31,
			2013			2012			2011

	Aggregate amortization expense of core deposit intangibles		$	471,918		$	471,918		$	471,918

	Estimated aggregate amortization expense of core deposit intangibles for the year ending December 31:

2014		$	471,918
2015		$	471,918
2016		$	117,980
2017 and thereafter		$	—

Income Taxes—Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date.
In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company’s assets and liabilities result in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such assets is required. A valuation allowance is provided for the portion of a deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies.
Net Income Available to Common Stockholders—Basic net income per common share (“EPS”) is computed based on net income divided by the weighted average number of common shares outstanding. Diluted EPS is computed based on net income available to common stockholders divided by the weighted average number of common and potential common shares. The only potential common share equivalents are those related to stock options and nonvested restricted stock grants. Common share equivalents which are anti-dilutive are excluded from the calculation of diluted EPS.
Stock Based Compensation—The fair value of each stock option award is estimated on the date of grant using a Black-Scholes valuation model. Expected volatility is based on the historical volatility of the Company’s stock, using daily price observations over the expected term of the stock options. The expected term represents the period of time that stock options granted are expected to be outstanding and is derived from historical data which is used to evaluate patterns such as stock option exercise and employee termination. The expected dividend yield is based on recent dividend history. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the time of grant based on the expected life of the option.

There were no options granted in 2013,2012, and 2011.

In 2011, 11,000 nonvested restricted shares of common stock were issued to certain officers at a grant price of $4.20. The 2011 restricted common stock vested 100% (Cliff vesting) on December 31, 2012.
In 2012, 12,500 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO)at a grant price of $4.05. A total of 4,000 restricted shares were issued to the CEO which vest 50% on December 31, 2012and 50% on December 31, 2014, subject to TARP guidelines. The remaining 8,500 shares of restricted stock will vest 100% (Cliff vesting) on December 31, 2014. In addition, on February 22, 2012 a special 5,000 nonvested restricted share issuance was made to the interim, and now permanent, Chief Executive Officerat a grant price of $4.20 which vested 100% on the grant date. Also on February 22, 2012, 5,000 nonvested restricted shares were issued to the former CEO at a grant price of $4.20. These restricted common stock grants vested 100% on the death of the former CEO, subject to TARP guidelines.
In 2013, 13,500 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO) at a grant price of $5.98. The 2013 restricted common stock will vest 100% (Cliff vesting) on January 1, 2016.
Recently Issued Accounting Standards—The Comprehensive Income topic of the ASC was amended in June 2011. The amendment eliminated the option to present other comprehensive income as a part of the statement of changes in stockholders’ equity and required consecutive presentation of the statement of net income and other comprehensive income. The amendments were applicable to the Company January 1, 2012 and have been applied retrospectively. In December 2011, the topic was further amended to defer the effective date of presenting reclassification adjustments from other comprehensive income to net income on the face of the financial statements while the FASB redeliberated the presentation requirements for the reclassification adjustments. In February 2013, the FASB further amended the Comprehensive Income topic clarifying the conclusions from such redeliberations. Specifically, the amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments do require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, in certain circumstances an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. The amendments were effective for the Company on a prospective basis for reporting periods beginning after December 15, 2012. These amendments did not have a material effect on the Company’s financial statements.
In July 2012, the Intangibles topic was amended to permit an entity to consider qualitative factors to determine whether it is more likely than not that indefinite-lived intangible assets are impaired. If it is determined to be more likely than not that indefinite-lived intangible assets are impaired, then the entity is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted. The amendments did not have a material effect on the Company’s financial statements.
In April 2013, the FASB issued guidance addressing application of the liquidation basis of accounting. The guidance is intended to clarify when an entity should apply the liquidation basis of accounting. In addition, the guidance provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. The amendments will be effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein and those requirements should be applied prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The Company does not expect these amendments to have any effect on its financial statements.
In December 2013, the FASB amended the Master Glossary of the FASB Codification to define “Public Business Entity” to minimize the inconsistency and complexity of having multiple definitions of, or a diversity in practice as to what constitutes, a nonpublic entity and public entity within U.S. GAAP. The amendment does not affect existing requirements, however will be used by the FASB, the Private Company Council (“PCC”), and the Emerging Issues Task Force (“EITF”) in specifying the scope of future financial accounting and reporting guidance. The Company does not expect this amendment to have any effect on its financial statements.
In January 2014, the FASB amended the Receivables—Troubled Debt Restructurings by Creditors subtopic of the Codification to address the reclassification of consumer mortgage loans collateralized by residential real estate upon foreclosure. The amendments clarify the criteria for concluding that an in substance repossession or foreclosure has occurred, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan. The amendments also outline interim and annual disclosure requirements. The amendments will be effective for the Company for interim and annual reporting periods beginning after December 15, 2014. Companies are allowed to use either a modified retrospective transition method or a prospective transition method when adopting this update. Early adoption is permitted. The Company does not expect these amendments to have a material effect on its financial statements.
Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

Reclassifications—Certain prior year amounts have been reclassified to conform to the 2013 presentation. Such reclassifications had no impact on net income or retained earnings as previously reported.

INVESTMENTS

INVESTMENTS	12 Months Ended
INVESTMENTS	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'
INVESTMENTS	'
	2	INVESTMENT SECURITIES

	Investment securities available for sale are summarized as follows:

						Gross				Gross
			Amortized			Unrealized				Unrealized			Fair
			Cost			Gains				Losses			Value

	At December 31, 2013:
	State, county, and municipal securities		$	33,734,814		$	1,096,801			$	29,827		$	34,801,788
	Mortgage-backed securities			99,142,665			347,751				3,223,142			96,267,274
	Corporate securities			9,806,416			179,876				10,072			9,976,220

	Totals		$	142,683,895		$	1,624,428			$	3,263,041		$	141,045,282

	At December 31, 2012:
	State, county, and municipal securities		$	36,977,202		$	2,886,607			$	—		$	39,863,809
	Mortgage-backed securities			79,025,394			1,356,627				134,482			80,247,539
	Corporate securities			9,745,591			135,093				126,508			9,754,176

	Totals		$	125,748,187		$	4,378,327			$	260,990		$	129,865,524

	Investment securities held to maturity are summarized as follows:
						Gross				Gross
			Amortized			Unrealized				Unrealized			Fair
			Cost			Gains				Losses			Value
	At December 31, 2013:

	State, county, and municipal securities		$	240,000		$	420			$	—		$	240,420

	At December 31, 2012:

	State, county, and municipal securities		$	1,356,119		$	23,796			$	—		$	1,379,915

	The amortized costs and fair values of investment securities at December 31, 2013, by contractual maturity, are shown below. Mortgage-backed securities are classified by their contractual maturity, however, expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with and without call or prepayment penalties.
			Held to Maturity							Available for Sale

			Amortized			Fair				Amortized			Fair
			Cost			Value				Cost			Value

	Due in one year or less		$	—		$	—			$	—		$	—
	Due after one year through five years			240,000			240,420				12,458,522			12,731,378
	Due after five years through ten years			—			—				29,292,070			29,849,470
	Due after ten years			—			—				100,933,303			98,464,434

			$	240,000		$	240,420			$	142,683,895		$	141,045,282

	Proceeds from the sale of securities were $2,268,000, $7,967,000, and $9,221,000 in 2013, 2012, and 2011, respectively. Gross realized gains on sales of securities were$243,882, $681,327, and $381,702in 2013, 2012, and 2011, respectively. There were no gross realized losses on salesof securities in 2013 and 2012.Gross realized losses on sales of securities were$180,281 in 2011.
	Investment securities with carrying values of approximately $102,728,000and $82,428,000 at December 31, 2013 and 2012, respectively, were pledged to secure public funds on deposit and for other purposes as required by law, FHLB advances and a $17.7million line of credit at the Federal Reserve Bank discount window.
	The following tables show investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, at December 31, 2013 and December 31, 2012. Except as explicitly identified below, all unrealized losses on investment securities are considered by management to be temporarily impaired given the credit ratings on these investment securities and the short duration of the unrealized loss.
	At December 31, 2013:
	Securities Available for Sale
			Securities in a loss position for							Securities in a loss position for
			less than twelve months							twelve months or more							Total
						Unrealized							Unrealized							Unrealized
			Fair value			losses				Fair value			losses				Fair value			losses
	Municipal securities		$	2,774,777		$	(29,827	)		$	—		$	—			$	2,774,777		$	(29,827	)

	Mortgage-backed securities			68,419,947			(2,907,234	)			5,135,792			(315,908	)			73,555,739			(3,223,142	)

	Corporate securities			1,989,928			(10,072	)			—			—				1,989,928			(10,072	)

	Total		$	73,184,652		$	(2,947,133	)		$	5,135,792		$	(315,908	)		$	78,320,444		$	(3,263,041	)

There were no held to maturity securities in an unrealized loss position at December 31, 2013.

At December 31, 2012:
Securities Available for Sale
		Securities in a loss position for							Securities in a loss position for
		less than twelve months							twelve months or more							Total
					Unrealized							Unrealized							Unrealized
		Fair value			losses				Fair value			losses				Fair value			losses
Mortgage-backed securities		$	17,834,180		$	(134,482	)		$	—		$	—			$	17,834,180		$	(134,482	)

Corporate securities			1,984,687			(15,313	)			3,888,804			(111,195	)			5,873,491			(126,508	)

Total		$	19,818,867		$	(149,795	)		$	3,888,804		$	(111,195	)		$	23,707,671		$	(260,990	)

There were no held to maturity securities in an unrealized loss position at December 31, 2012.

Securities classified as available for sale are recorded at fair market value and held to maturity securities are recorded at amortized cost. At December 31, 2013 and 2012, the Company had three and two investment securities, respectively, that were in an unrealized loss position for more than 12 months. The Company reviews these securities for other-than-temporary impairment on a quarterly basis by monitoring their credit support and coverage, constant payment of the contractual principal and interest, loan to value and delinquencies ratios.
We use prices from third party pricing services and, to a lesser extent, indicative (non-binding) quotes from third party brokers, to measure fair value of our investment securities. Fair values of the investment securities portfolio could decline in the future if the underlying performance of the collateral for collateralized mortgage obligations or other securities deteriorates and the levels do not provide sufficient protection for contractual principal and interest. As a result, there is risk that an other-than-temporary impairment may occur in the future particularly in light of the current economic environment.
The Company does not intend to sell these securities and it is more likely than not that the Company will not be required to sell those securities before recovery of its amortized cost. The Company believes, based on industry analyst reports and credit ratings, that it will continue to receive scheduled interest payments as well as the entire principal balance, and the deterioration in value is attributable to changes in market interest rates and is not in the credit quality of the issuer and therefore, these losses are not considered other-than-temporary.
The Company’s investment portfolio consists principally of obligations of the United States, its agencies or its corporations and general obligation and revenue municipal securities. In the opinion of management, there is no concentration of credit risk in its investment portfolio. The Company places its deposits and correspondent accounts with and sells its federal funds to high quality institutions. Management believes credit risk associated with correspondent accounts is not significant.

LOANS_RECEIVABLE_AND_ALLOWANCE

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES	12 Months Ended
LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES	Dec. 31, 2013
Loans and Leases Receivable Disclosure [Abstract]	'
LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES	'
	3	LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES
	Loans outstanding, by classification, are summarized as follows (amounts in thousands):
			December 31,
			2013				2012

	Commercial, financial, and agricultural		$	20,292			$	23,510
	Commercial Real Estate			120,180				125,239
	Single-Family Residential			34,864				34,523
	Construction and Development			3,626				1,813
	Consumer			6,314				5,913
				185,276				190,998

	Allowance for loan losses			3,157				3,509

	Loans receivable – net		$	182,119			$	187,489

	Concentrations—The Company’s concentrations of credit risk are as follows:
	A substantial portion of the Company’s loan portfolio is collateralized by real estate in metropolitan Atlanta and Birmingham markets. Accordingly, the ultimate collectibility of a substantial portion of the Company’s loan portfolio is susceptible to changes in market conditions in the metropolitan Atlanta and Birmingham areas.
		·	The Company’s loans to area churches were approximately $40.9 million and $49.5 million at December 31, 2013 and 2012, respectively, which are generally secured by real estate.
		·	The Company’s loans to area convenience stores were approximately $9.2 million and $9.3 million at December 31, 2013 and 2012, respectively. Loans to convenience stores are generally secured by real estate.
		·	The Company’s loans to area hotels were approximately $25.7 million and $24.8 million at December 31, 2013 and 2012, respectively, which are generally secured by real estate.
	*Allowance for Loan Losses*—Activity in the allowance for loan losses is summarized as follows:
			Years Ended December 31,
			2013				2012				2011

	Balance at beginning of year		$	3,509,367			$	3,955,731			$	4,188,022
	Provision for loan losses			425,000				2,400,000				3,882,409
	Loans charged off			(1,485,514	)			(3,068,905	)			(4,301,629	)
	Recoveries on loans previously charged off			707,969				222,541				186,929

	Balance—end of year		$	3,156,822			$	3,509,367			$	3,955,731

	Activity in the allowance for loan losses by portfolio segment is summarized as follows (in thousands):

			For the Year Ended December, 2013
			Commercial				Commercial Real Estate				Single-family Residential				Construction & Development				Consumer				Total

	Beginning balance		$	433			$	1,853			$	803			$	177			$	243			$	3,509
	Provision for loan losses			(68	)			127				361				(56	)			61				425
	Loans charged-off			(22	)			(710	)			(554	)			(30	)			(169	)			(1,485	)
	Recoveries on loans charged-off			41				451				121				35				60				708
	Ending Balance		$	384			$	1,721			$	731			$	126			$	195			$	3,157

			For the Year Ended December, 2012
			Commercial				Commercial Real Estate				Single-family Residential				Construction & Development				Consumer				Total

	Beginning balance		$	394			$	2,206			$	696			$	449			$	211			$	3,956
	Provision for loan losses			27				1,761				646				(140	)			106				2,400
	Loans charged-off			(21	)			(2,138	)			(625	)			(136	)			(149	)			(3,069	)
	Recoveries on loans charged-off			33				24				86				4				75				222
	Ending Balance		$	433			$	1,853			$	803			$	177			$	243			$	3,509


			For the Year Ended December, 2011
			Commercial				Commercial Real Estate				Single-family Residential				Construction & Development				Consumer				Total

	Beginning balance		$	365			$	2,616			$	376			$	290			$	541			$	4,188
	Provision for loan losses			262				1,852				1,049				932				(212	)			3,883
	Loans charged-off			(262	)			(2,302	)			(749	)			(773	)			(216	)			(4,302	)
	Recoveries on loans charged-off			29				40				20				—				98				187
	Ending Balance		$	394			$	2,206			$	696			$	449			$	211			$	3,956



Portions of the allowance for loan losses may be allocated for specific loans or portfolio segments. However, the entire allowance for loan losses is available for any loan that, in the judgment of management, should be charged-off.

In determining our allowance for loan losses, we regularly review loans for specific reserves based on the appropriate impairment assessment methodology. Impaired loans are measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, or at the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent. At December 31, 2013 and 2012, substantially all of the total impaired loans were evaluated based on the fair value of the underlying collateral. General reserves are determined using historical loss trends measured over a rolling four quarter average for consumer loans, and a three year average loss factor for commercial loans which is applied to risk rated loans grouped by Federal Financial Examination Council (“FFIEC”) call code. For commercial loans, the general reserves are calculated by applying the appropriate historical loss factor to the loan pool. Impaired loans greater than a minimum threshold established by management are excluded from this analysis. The sum of all such amounts determines our total allowance for loan losses.

The allocation of the allowance for loan losses by portfolio segment was as follows (in thousands):

		At December 31, 2013
		Commercial				Commercial Real Estate				Single-family Residential				Construction & Development				Consumer				Total
Specific Reserves:
Impaired loans		$	—			$	3			$	—			$	—			$	—			$	3
Total specific reserves			—				3				—				—				—				3
General reserves			384				1,718				731				126				195				3,154
Total		$	384			$	1,721			$	731			$	126			$	195			$	3,157

Loans individually evaluated for impairment		$	—			$	10,705			$	360			$	—			$	—			$	11,065
Loans collectively evaluated for impairment			20,292				109,475				34,504				3,626				6,314				174,211
Total		$	20,292			$	120,180			$	34,864			$	3,626			$	6,314			$	185,276

		At December 31, 2012
		Commercial				Commercial Real Estate				Single-family Residential				Construction & Development				Consumer				Total
Specific Reserves:
Impaired loans		$	—			$	319			$	1			$	—			$	—			$	320
Total specific reserves			—				319				1				—				—				320
General reserves			433				1,534				802				177				243				3,189
Total		$	433			$	1,853			$	803			$	177			$	243			$	3,509

Loans individually evaluated for impairment		$	—			$	17,248			$	516			$	278			$	—			$	18,042
Loans collectively evaluated for impairment			23,510				107,991				34,007				1,535				5,913				172,956
Total		$	23,510			$	125,239			$	34,523			$	1,813			$	5,913			$	190,998

The following table presents impaired loans by class of loan (in thousands):

		At December 31, 2013
														Impaired Loans - With
		Impaired Loans - With Allowance												no Allowance
		Unpaid Principal				Recorded Investment				Allowance for Loan Losses Allocated				Unpaid Principal				Recorded Investment				Average Recorded Investment				Interest Income Recognized
Residential:
First mortgages		$	—			$	—			$	—			$	231			$	231			$	231			$	—
HELOC's and equity			—				—				—				129				129				128				2
Commercial
Secured			—				—				—				—				—				—				—
Unsecured			—				—				—				—				—				—				—
Commercial Real Estate:
Owner occupied			—				—				—				10,300				7,968				8,049				534
Non-owner occupied			—				—				—				2,924				2,407				2,516				108
Multi-family			386				330				3				—				—				359				28
Construction and Development:																											.
Construction			—				—				—				—				—				—				—
Improved Land			—				—				—				—				—				—				—
Unimproved Land			—				—				—				—				—				—				—
Consumer and Other			—				—								—				—				—				—
Total		$	386			$	330			$	3			$	13,584			$	10,735			$	11,283			$	672

		At December 31, 2012
														Impaired Loans - With
		Impaired Loans - With Allowance												no Allowance
		Unpaid Principal				Recorded Investment				Allowance for Loan Losses Allocated				Unpaid Principal				Recorded Investment				Average Recorded Investment				Interest Income Recognized
Residential:
First mortgages		$	—			$	—			$	—			$	234			$	230			$	231			$	—
HELOC's and equity			77				77				1				261				209				210				44
Commercial
Secured			—				—				—				—				—				—				—
Unsecured			—				—				—				—				—				—				—
Commercial Real Estate:
Owner occupied			2,856				2,856				293				7,199				7,199				10,116				480
Non-owner occupied			492				319				24				7,056				5,770				6,420				673
Multi-family			388				388				2				716				716				1,053				103
Construction and Development:																											.
Construction			—				—				—				120				121				122				55
Improved Land			—				—				—				418				157				169				6
Unimproved Land			—				—				—				—				—				—				—
Consumer and Other			—				—								—				—				—				—
Total		$	3,813			$	3,640			$	320			$	16,004			$	14,402			$	18,321			$	1,361

The following table is an aging analysis of our loan portfolio (in thousands):

														At December 31, 2013
		30- 59 Days Past Due				60- 89 Days Past Due				Over 90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Recorded Investment > 90 Days and Accruing		Nonaccrual
Residential:
First mortgages		$	1,778			$	360			$	1,840			$	3,978			$	22,348			$	26,326			$	—	$	3,334
HELOC's and equity			444				19				466				929				7,609				8,538				—		821
Commercial:
Secured			125				—				2				127				14,906				15,033				—		2
Unsecured			—				—				—				—				5,259				5,259				—		—
Commercial Real Estate:
Owner occupied			715				753				81				1,549				60,090				61,639				—		1,038
Non-owner occupied			38				199				286				523				43,287				43,810				—		1,550
Multi-family			747				—				—				747				13,984				14,731				—		330
Construction and Development:
Construction			477				—				—				477				2,542				3,019				—		—
Improved Land			—				—				—				—				242				242				—		—
Unimproved Land			—				—				—				—				365				365				—		—
Consumer and Other			6				30				45				81				6,233				6,314				—		45
Total		$	4,330			$	1,361			$	2,720			$	8,411			$	176,865			$	185,276			$	—	$	7,120


														At December 31, 2012
		30- 59 Days Past Due				60- 89 Days Past Due				Over 90 Days Past Due				Total Past Due				Current				Total Loans Receivable				Recorded Investment > 90 Days and Accruing		Nonaccrual
Residential:
First mortgages		$	1,550			$	957			$	3,116			$	5,623			$	20,106			$	25,729			$	—	$	3,721
HELOC's and equity			218				32				291				541				8,253				8,794				—		321
Commercial:
Secured			24				—				5				29				16,827				16,856				—		5
Unsecured			5				—				—				5				6,649				6,654				—		—
Commercial Real Estate:
Owner occupied			1,463				188				394				2,045				55,603				57,648				—		2,029
Non-owner occupied			353				634				3,613				4,600				50,486				55,086				—		4,355
Multi-family			—				—				—				—				12,505				12,505				—		—
Construction and Development:
Construction			767				—				—				767				222				989				—		—
Improved Land			—				—				120				120				331				451				—		120
Unimproved Land			—				—				157				157				216				373				—		157
Consumer and Other			49				43				87				179				5,734				5,913				—		87
Total		$	4,429			$	1,854			$	7,783			$	14,066			$	176,932			$	190,998			$	—	$	10,795

Each of our portfolio segments and the classes within those segments are subject to risks that could have an adverse impact on the credit quality of our loan and lease portfolio. Management has identified the most significant risks as described below which are generally similar among our segments and classes. While the list in not exhaustive, it provides a description of the risks that management has determined are the most significant.

Commercial, financial and agricultural loans—We centrally underwrite each of our commercial loans based primarily upon the customer’s ability to generate the required cash flow to service the debt in accordance with the contractual terms and conditions of the loan agreement. We endeavor to gain a complete understanding of our borrower’s businesses including the experience and background of the principals. To the extent that the loan is secured by collateral, which is a predominant feature of the majority of our commercial loans, we gain an understanding of the likely value of the collateral and what level of strength the collateral brings to the loan transaction. To the extent that the principals or other parties provide personal guarantees, we analyze the relative financial strength and liquidity of each guarantor. Common risks to each class of commercial loans include risks that are not specific to individual transactions such as general economic conditions within our markets, as well as risks that are specific to each transaction including demand for products and services, personal events such as disability or change in marital status, and reductions in the value of our collateral. Due to the concentration of loans in the metro Atlanta and Birmingham areas, we are susceptible to changes in market and economic conditions of these areas.

Consumer—The installment loan portfolio includes loans secured by personal property such as automobiles, marketable securities, other titled recreational vehicles and motorcycles, as well as unsecured consumer debt. The value of underlying collateral within this class is especially volatile due to potential rapid depreciation in values since date of loan origination in excess of principal repayment.

Commercial Real Estate—Real estate commercial loans consist of loans secured by multifamily housing, commercial non-owner and owner occupied and other commercial real estate loans. The primary risk associated with multifamily loans is the ability of the income-producing property that collateralizes the loan to produce adequate cash flow to service the debt. High unemployment or generally weak economic conditions may result in our customer having to provide rental rate concessions to achieve adequate occupancy rates. Commercial owner-occupied and other commercial real estate loans are primarily dependent on the ability of our customers to achieve business results consistent with those projected at loan origination resulting in cash flow sufficient to service the debt. To the extent that a customer’s business results are significantly unfavorable versus the original projections, the ability for our loan to be serviced on a basis consistent with the contractual terms may be at risk. These loans are primarily secured by real property and can include other collateral such as personal guarantees, personal property, or business assets such as inventory or accounts receivable, it is possible that the liquidation of the collateral will not fully satisfy the obligation. Also, due to the concentration of loans in the metro Atlanta and Birmingham areas, we are susceptible to changes in market and economic conditions of these areas.

Single-Family Residential—Real estate residential loans are to individuals and are secured by 1-4 family residential property. Significant and rapid declines in real estate values can result in residential mortgage loan borrowers having debt levels in excess of the current market value of the collateral. Such a decline in values has led to unprecedented levels of foreclosures and losses during 2008-2012 within the banking industry.

Construction and Development—Real estate construction loans are highly dependent on the supply and demand for residential and commercial real estate in the markets we serve as well as the demand for newly constructed commercial space and residential homes and lots that our customers are developing. Continuing deterioration in demand could result in significant decreases in the underlying collateral values and make repayment of the outstanding loans more difficult for our customers. Real estate construction loans can experience delays in completion and cost overruns that exceed the borrower’s financial ability to complete the project. Such cost overruns can routinely result in foreclosure of partially completed and unmarketable collateral.

Risk categories—The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as: current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. Loans classified as substandard or special mention are reviewed quarterly by the Company for further deterioration or improvement to determine if appropriately classified and impairment, if any. All other loan relationships greater than $750,000 are reviewed at least annually to determine the appropriate loan grading. In addition, during the renewal process of any loan, as well as if a loan becomes past due, the Company will evaluate the loan grade.


Loans excluded from the scope of the annual review process above are generally classified as pass credits until: (a) they become past due; (b) management becomes aware of deterioration in the credit worthiness of the borrower; or (c) the customer contacts the Company for a modification. In these circumstances, the loan is specifically evaluated for potential classification as to special mention, substandard or even charged off. The Company uses the following definitions for risk ratings:

Special Mention Loans classified as special mention have a potential weakness that deserves management's close attention. If left uncorrected, these potential weaknesses may result in deterioration of the repayment prospects for the loan or of the institution's credit position at some future date.

Substandard Loans classified as substandard are inadequately protected by the current net worth and payment capacity of the obligor or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.

Doubtful Loans classified as doubtful have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

The following table presents our loan portfolio by risk rating (in thousands):

		At December 31, 2013
		Total				Pass Credits				Special Mention				Substandard				Doubtful
Single-Family Residential:
First mortgages		$	26,326			$	24,126			$	—			$	2,200			$	—
HELOC's and equity			8,538				7,686				22				728				102
Commercial, financial, and agricultural:
Secured			15,033				15,009				—				24				—
Unsecured			5,259				5,259				—				—				—
Commercial Real Estate:
Owner occupied			61,639				50,921				5,929				4,789				—
Non-owner occupied			43,810				40,482				819				2,509				—
Multi-family			14,731				13,704				647				380				—
Construction and Development:
Construction			3,019				3,019				—				—				—
Improved Land			242				197				—				45				—
Unimproved Land			365				—				—				365				—
Consumer			6,314				6,224				—				90				—
Total		$	185,276			$	166,627			$	7,417			$	11,130			$	102

		At December 31, 2012
		Total				Pass Credits				Special Mention				Substandard				Doubtful
Single-Family Residential:
First mortgages		$	25,729			$	21,656			$	—			$	4,073			$	—
HELOC's and equity			8,794				7,745				583				466				—
Commercial, financial, and agricultural:
Secured			16,856				16,788				37				31				—
Unsecured			6,654				5,456				1,185				13				—
Commercial Real Estate:
Owner occupied			57,648				44,252				9,551				3,845				—
Non-owner occupied			55,086				45,127				3,248				6,711				—
Multi-family			12,505				10,636				1,413				456				—
Construction and Development:
Construction			989				869				120				—				—
Improved Land			451				245				—				206				—
Unimproved Land			373				—				—				373				—
Consumer			5,913				5,801				—				87				25
Total		$	190,998			$	158,575			$	16,137			$	16,261			$	25

As a result of adopting the amendments in ASU 2011-02, the Bank reassessed all restructurings that occurred on or after the beginning of the year of adoption (January 1, 2011) to determine whether they are considered TDRs under the amended guidance. The Bank identified as TDRs certain loans for which the allowance for loan losses had previously been measured under a general allowance methodology. Upon identifying those loans as TDRs, the Bank identified them as impaired under the guidance in ASC 310-10-35. The amendments in ASU 2011-02 require prospective application of the impairment measurement guidance in ASC 310-10-35 for those loans newly identified as impaired. As of December 31, 2013, the Company did not identify any loans as TDRs under the amended guidance for which the loan was previously measured under a general allowance methodology.

During the year ended December 31, 2013, the Bank modified 11 loans that were considered to be troubled debt restructurings. We extended the terms on 4 loans and decreased the interest rate on 7 loans (dollar in thousands).

		31-Dec-13
		Number of Loans				Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Troubled Debt Restructurings
Residential:
HELOC's and equity			5			$	339			$	340
Commercial Real Estate:
Owner occupied			3				408				414
Non-owner occupied			3				766				740
Total			11			$	1,513			$	1,494

During the year ended December 31, 2012, the Bank modified 8 loans that were considered to be troubled debt restructurings. We extended the terms and decreased the interest rate on 8 loans (dollar in thousands).

		31-Dec-12
		Number of Loans				Pre-Modification Recorded Investment				Post-Modification Recorded Investment
Troubled Debt Restructurings
Residential:
Residential mortgages			2			$	412			$	424
Commercial Real Estate:
Owner occupied			5				4,442				4,428
Non-owner occupied			1				114				113
Total			8			$	4,968			$	4,965

During 2013 and 2012, one loan that had previously been restructured within the previous twelve months was in default.
In the determination of the allowance for loan losses, management considers troubled debt restructurings and subsequent defaults in these restructurings by performing the usual process for all loans in determining the allowance for loan loss. The Company considers a default as failure to comply with the restructured loan agreement. This would include the restructured loan being past due greater than 90 days, failure to comply with financial covenants, or failure to maintain current insurance coverage or real estate taxes after the loan restructured date.

PREMISES_AND_EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
PREMISES AND EQUIPMENT	Dec. 31, 2013
Premises And Equipment	'
PREMISES AND EQUIPMENT	'
	4. PREMISES AND EQUIPMENT
	Premises and equipment are summarized as follows:
		December 31,
		2013		2012

	Land	$	2,250,250	$	2,250,250
	Buildings and improvements		7,672,526		7,606,772
	Furniture and equipment		9,101,730		9,000,496
			19,024,506		18,857,518
	Less accumulated depreciation		12,435,342		11,901,379

		$	6,589,164	$	6,956,139

	Depreciation expense amounted to $616,000, $660,000 and $710,000 for the years ended December 31, 2013, 2012, and 2011, respectively.

DEPOSITS

DEPOSITS	12 Months Ended
DEPOSITS	Dec. 31, 2013
Banking and Thrift [Abstract]	'
DEPOSITS	'
	5. DEPOSITS

	The following is a summary of interest-bearing deposits:
		December 31,
		2013		2012

	NOW and money market accounts	$	92,793,796	$	92,671,544
	Savings accounts		31,947,780		32,770,028
	Time deposits of $100,000 or more		107,489,990		121,223,645
	Other time deposits		33,588,990		34,585,918

		$	265,820,556	$	281,251,135

	The Company participates in the Certificate of Deposit Account Registry Services (“CDARS”), a program that allows its customers the ability to benefit from the FDIC insurance coverage on their time deposits over the $250,000 limit. The Company had $22,374,841 and $14,963,966 in CDARS deposits at December 31, 2013 and 2012, respectively.
	At December 31, 2013, maturities of time deposits are approximately as follows:
	2014	$	97,657,485
	2015		6,694,099
	2016		6,773,570
	2017		19,125,750
	2018 and thereafter		10,828,076
		$	141,078,980

OTHER_BORROWINGS

OTHER BORROWINGS	12 Months Ended
OTHER BORROWINGS	Dec. 31, 2013
Banking and Thrift [Abstract]	'
OTHER BORROWINGS	'
	6	OTHER BORROWINGS
	Federal Home Loan Bank Advances— In August 2006, the Company received an Affordable Housing Program Award in the amount of $400,000. The AHP is a principal reducing credit with an interest rate of zero, and at December 31, 2013 and 2012 had a remaining balance of approximately $273,000and $292,000, respectively. These advances are collateralized by FHLB stock, a blanket lien on the Bank’s 1-4 family mortgages, and certain commercial real estate loans and investment securities. As of December 31, 2013 and 2012, total loans pledged as collateral were$33,186,000 and $25,087,000, respectively.

	As of December 31, 2013 and 2012, maturities of the Company's Federal Home Loan Bank Advances are approximately as follows:

					December 31,
	Maturity		Rate		2013		2012

	Aug-26	-1	N/A	$	273,079	$	291,697

	(1) Represents an Affordable Housing Program (AHP) award used to subsidize loans for homeownership or rental initiatives. The AHP is a principal reducing credit, scheduled to mature on August 17, 2026 with an interest rate of zero.

	At December 31, 2013, the Company has a $78.3 million line of credit facility at the FHLB of which $20.3million was outstanding consisting of an advance of $273,000 and a letter of credit to secure public deposits in the amount of $20.0 million. The Company also had $17.7 million of borrowing capacity at the Federal Reserve Bank discount window.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	7. INCOME TAXES

	The components of income tax expense consist of:
		2013			2012			2011

	Current tax expense (benefit)	$	49,090		$	(86,388	)	$	675,212
	Deferred tax expense (benefit)		(199,896	)		(814,682	)		(1,757,769	)

	Total income tax (benefit)	$	(150,806	)	$	(901,070	)	$	(1,082,557	)

	Income tax expense for the years ended December 31, 2013, 2012, and 2011 differed from the amounts computed by applying the statutory federal income tax rate of 34% to earnings before income taxes as follows:
		2013			2012			2011

	Income tax expense at statutory rate	$	407,309		$	(44,963	)	$	(276,737	)
	Tax-exempt interest income—net of disallowed interest expense		(515,458	)		(593,130	)		(593,502	)
	Cash surrender value of life insurance income		(111,736	)		(205,634	)		(125,420	)
	Other—net		69,079			(57,343	)		(86,898	)

	Income tax (benefit)	$	(150,806	)	$	(901,070	)	$	(1,082,557	)


	In 2013, the valuation allowance increased by $39,760.


	The tax effects of temporary differences that give rise to significant amounts of deferred tax assets and deferred tax liabilities are presented below:

		2013			2012
	Deferred tax assets:
	Net operating losses and credits	$	3,249,677		$	1,114,223
	Loans, principally due to difference in allowance for loan losses and deferred loan fees		826,499			1,207,696
	Nonaccrual loan interest		55,364			1,096,904
	Postretirement benefit accrual, deferred compensation		1,140,791			1,073,002
	Net unrealized loss on securities available for sale		557,165			—
	Other real estate owned		610,821			808,479
	Other		685,120			1,213,850
	Gross deferred tax asset		7,125,437			6,514,154
	Valuation allowance		(168,234	)		(128,474	)

	Total deferred tax assets		6,957,203			6,385,680

	Deferred tax liabilities:
	Net unrealized gain on securities available for sale		—			1,399,858
	Purchased loan discount		34,209			68,417
	Premises and equipment		165,493			364,990
	Other		121,217			73,050

	Total deferred tax liabilities		320,919			1,906,315

	Net deferred tax assets	$	6,636,284		$	4,479,365

	The Company has, at December 31, 2013, net operating loss carryforwards of approximately $7,097,849 for federal income tax purposes and $5,042,011 for state income tax purposes, which begin to expire in the year 2016. The Company also has certain state income tax credits of $387,313 at December 31, 2013 which begins to expire in the year 2014. Due to the uncertainty relating to the realizability of all the carryforwards and credits, management currently considers it more likely than not that all related deferred tax assets will not be realized; thus, a $168,234 valuation allowance has been provided against state tax carry forwards totaling $4,248,345.
	Tax returns for 2010 and subsequent years are subject to examination by taxing authorities.
	The Company believes that its income tax filing positions taken or expected to be taken in its tax returns will more likely than not be sustained upon audit by the taxing authorities and does not anticipate any adjustments that will result in a material adverse impact on the Company’s financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded.

EMPLOYEE_BENEFITS

EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]	'
EMPLOYEE BENEFITS	'
	8	EMPLOYEE BENEFITS
	Defined Contribution Plan—The Company sponsors a defined contribution 401(k) plan covering substantially all full-time employees. Employee contributions are voluntary. The Company matches 50% of the employee contributions up to a maximum of 6% of compensation. During the years ended December 31, 2013, 2012 and 2011, the Company recognized$96,000, $98,000 and$105,000, respectively, in expenses related to this plan. The Bank previously had Post Retirement Benefit Plans that provide retirement benefits to certain officers, board members, certain former officers and former board members. The Bank also has a Life Insurance Endorsement Method Split Dollar Plan (“Split Dollar Life Insurance Plan”) for the same participants which provide death benefits for their designated beneficiaries through an endorsement of a portion of the death benefit otherwise payable to the Bank. Under the Post Retirement Benefit and Split Dollar Life Insurance Plans ("The Plans"), the Board purchased life insurance contracts on certain participants. During 2008, the Bank discontinued participation in The Plans and converted certain key officers and active board members into a defined Supplemental Retirement Benefit Plans (“SERP”) and certain key officers into a Life Insurance Bonus Plan. Certain other participants were paid-out with eight participants remaining in The Plans.

	The increase in cash surrender value for the contracts on those participants remaining in the Post Retirement Benefit Plan, less the Bank’s premiums, constitutes the Bank’s contribution to the Post Retirement Benefit Plans each year. In the event the insurance contracts fail to produce positive returns, the Bank has no obligation to contribute to the Post Retirement Benefit Plan. At December 31, 2013 and 2012, the cash surrender value of these insurance contracts was$9,948,000 and $9,619,000, respectively.
	During 2009, the Company converted the Post Retirement Benefit Plan for its key officers and active Board members into the SERP. For the SERP and the Post Retirement Benefit Plans, the Company recognized $336,000, $365,000, and $376,000 in 2013, 2012 and 2011, respectively, in noninterest expenses. The Company recognized $329,000, $342,000, and $366,000 in 2013, 2012 and 2011, respectively, in noninterest income related to the insurance contracts. Upon completion of the conversion, most key officers and active Board members participating in the Split Dollar Life Insurance Plan surrendered their interest in the death benefit portion of the plan. In exchange for relinquishing the postretirement death benefit, the Company implemented a Life Insurance Bonus Plan ("The Bonus Plan") for most key officers to provide death benefits for their designated beneficiaries. The Company pays the participating officers an annual compensation amount to pay the annual premiums on the insurance policies. The Company incurred $46,000,$65,000, and $78,000in expenses related to the Bonus Plan in 2013, 2012and 2011, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	9	COMMITMENTS AND CONTINGENCIES
	Credit Commitments and Commercial Letters—The Company, in the normal course of business, is a party to financial instruments with off-balance sheet risk used to meet the financing needs of its customers. These financial instruments include commitments to extend credit and commercial letters of credit.
	Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Collateral held varies but may include accounts receivable, inventory, property, plant and equipment, and residential and commercial real estate. Commercial letters of credit are commitments issued by the Company to guarantee funding to a third party on behalf of a customer. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The contract amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments.
	The Company’s exposure to credit loss in the event of nonperformance by the other party of the financial instrument for commitments to extend credit and commercial letters of credit is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations related to off-balance sheet financial instruments as it does for the financial instruments recorded in the Consolidated Balance Sheets.
			Approximate
			Contractual Amount
			2013		2012

	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit		$	26,313,000	$	24,335,000
	Commercial letters of credit			2,125,000		2,218,000

	Leases—The Company leases its main office and a branch location. The main office lease commenced on October 26, 2006 and has a 10 year term. The lease requires monthly payments starting at $29,466 for the first year, increasing 3% per year thereafter. The lease is renewable at the bank’s option for one five year term. The branch lease commenced on June 1, 2007 and has a 7 year term. The lease requires monthly payments of $5,500 for four years and monthly lease payments of $6,000 for three years. The lease is renewable at the bank’s option for two five year terms. In October 2013, the Company exercised itsfirst option to renew the branch lease for five years. The renewed lease requires monthly payments of $6,300 for three years and monthly lease payments of $6,772 for two years commencing on June 1, 2014. As of December 31, 2013, future minimum lease payments under all noncancelable lease agreements inclusive of sales tax and maintenance costs for the next five years and thereafter are as follows:
	2014		$	541,972
	2015			551,831
	2016			440,869
	2017			78,908
	2018 and Thereafter			162,540

			$	1,776,120

	Rent expense in 2013, 2012, and 2011 was approximately $542,000, $523,000, and $495,000, respectively.

	Legal—During 2007, legal fees were awarded in the amount of $200,000 related to a case brought to conclusion in 2006 in which a $100,000 judgment was levied against the Company. The Company accrued for these losses in the respective year of the judgments. On March 14, 2008, the Court of Appeals of Georgia reversed the trial court and granted the Company a new trial on the compensatory damages. During August 2013, a bench trial was held on the compensatory damages. As of March 31, 2014, the Court has not rendered a judgment. Other than that discussed above, the Company and the Bank are involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, based in part on the advice of counsel, the ultimate disposition of these matters will not have a material adverse impact on the Company’s Consolidated Financial Statements.

STOCK_OPTIONS

STOCK OPTIONS	12 Months Ended
STOCK OPTIONS	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK OPTIONS	'
		10	STOCK OPTIONS
	The Company has a Stock Incentive Plan which was approved in 1999. Under the 1999 Stock Incentive Plan, options are periodically granted to employees at a price not less than fair market value of the shares at the date of grant (or less than 110% of the fair market value if the participant owns more than 10% of the Company’s outstanding Common Stock). The term of the stock incentive option may not exceed ten years from the date of grant; however, any stock incentive option granted to a participant who owns more than 10% of the Common Stock will not be exercisable after the expiration of five (5) years after the date the option is granted.

	A summary of the status of the Company’s stock options as of December 31, 2013, 2012, and 2011, and changes during the years ended on those dates is presented below:



			2013									2012					2011
								Weighted
						Weighted		Average							Weighted					Weighted
						Average		Remaining		Aggregate					Average					Average
						Exercise		Contractual		Intrinsic					Exercise					Exercise
			Shares			Price		Life		Value		Shares			Price		Shares			Price

	Outstanding—beginning of year			89,877		$	10.58		3.97				103,553		$	10.2		110,053		$	10.17

	Granted			—			—						—			—		—			—

	Exercised			—			—						—			—		—			—

	Expired/Terminated			(40,600	)		10.71						(13,676	)		7.74		(6,500	)		9.7

	Outstanding—end of year			49,277		$	10.47		3.18	$	—		89,877		$	10.58		103,553		$	10.2

	Options exercisable at year-end			49,277		$	10.47		3.18	$	—		89,877		$	10.58		103,553		$	10.2

	Shares available for grant			266,309									229,209					219,033

	The Company’s unvested options vested in 2011. The total fair value of the options vested during 2011 was $26,000. There was no compensation cost recognized during 2013,2012, and 2011.

NET_INCOME_PER_COMMON_AND_COMM

NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE	12 Months Ended
NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE	Dec. 31, 2013
Earnings Per Share [Abstract]	'
NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE	'
	11	NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE
	Basic and diluted net income per common and potential common share has been calculated based on the weighted average number of shares outstanding. Options that are potentially dilutive are deemed not to be dilutive for 2013, 2012 and 2011 due to the exercise price of all options being greater than the average market price of the Company’s stock during those years. As of December 31, 2013, 2012, and 2011 there were 49,277, 89,877, and 103,553 potentially dilutive options outstanding, respectively. The following schedule reconciles the numerators and denominator of the basic and diluted net income per common and potential common share for the years ended December 31, 2013, 2012, and 2011.
			Net Income		Shares		Per Share
			(Numerator)		(Denominator)		Amount

	Year ended December 31, 2013

	Basic earnings per share available to common stockholders		$	1,111,953		2,152,780	$	0.52
	Nonvested restricted stock grant			—		12,830		(0.01	)
	Effect of dilutive securities: options to purchase common shares			—		—		—
	Diluted earnings per share		$	1,111,953		2,165,610	$	0.51

	Year ended December 31, 2012

	Basic earnings per share available to common stockholders		$	532,003		2,157,732	$	0.25
	Nonvested restricted stock grant			—		7,664		—
	Effect of dilutive securities: options to purchase common shares			—		—		—
	Diluted earnings per share		$	532,003		2,165,396	$	0.25

	Year ended December 31, 2011

	Basic earnings per share available to common stockholders		$	31,806		2,120,366	$	0.02
	Nonvested restricted stock grant			—		13,822		—
	Effect of dilutive securities: options to purchase common shares			—		—		—
	Diluted earnings per share		$	31,806		2,134,188	$	0.02

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
		12	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company measures or monitors certain of its assets and liabilities on a fair value basis. Fair value is used on a recurring basis for assets and liabilities that are elected to be accounted for under ASC guidance as well as certain assets and liabilities in which fair value is the primary basis of accounting. Depending on the nature of the asset or liability, the Company uses various valuation techniques and assumptions when estimating fair value, which are in accordance with the guidance for determining the fair value of a financial asset when the market for that asset is not active.

	In accordance with ASC guidance, the Company applied the following fair value hierarchy:

	Level 1—Quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities and derivative contracts that are traded in an active exchange market, as well as U.S. Treasury and other highly liquid investments that are actively traded in over-the-counter markets.

	Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include debt securities with quoted prices that are traded less frequently than exchange-traded instruments and derivative contracts whose value is determined using a pricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data. This category generally includes U.S. Government and agency mortgage-backed debt securities, certain derivative contracts and impaired loans.

	Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation. For example, this category generally includes certain private equity investments, retained residual interests in securitizations, residential mortgage servicing rights, and highly structured or long-term derivative contracts.

	Investment Securities Available for Sale—Investment securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using independent pricing models or other model-based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss assumptions. Level 1 securities include those traded on an active exchange such as the New York Stock Exchange, Treasury securities that are traded by dealers or brokers in active over-the counter markets and money market funds. Level 2 securities include mortgage backed securities issued by government sponsored entities, municipal bonds and corporate debt securities. Securities classified as Level 3 include asset-backed securities in less liquid markets.

	Other Real Estate Owned— Assets acquired through or instead of loan foreclosure are initially recorded at fair value less estimated costs to sell when acquired, establishing a new cost basis. These assets are subsequently accounted for at lower of cost or fair value less estimated costs to sell. The fair value of other real estate owned is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. In addition, the Company may further adjust an appraised amount given its knowledge of a specific property or market.

	Loans—The Company does not record loans at fair value on a recurring basis, however, from time to time, a loan is considered impaired and an allowance for loan loss is established. Loans for which it is probable that payment of interest and principal will not be made in accordance with the contractual terms of the loan are considered impaired. Once a loan is identified as individually impaired, management determines the amount of the impairment. The fair value of impaired loans is estimated using one of several methods, including the collateral value, market value of similar debt, and discounted cash flows. Those impaired loans not requiring a specific allowance represent loans for which the fair value of expected repayments or collateral exceed the recorded investment in such loans. At December 31, 2013 and December 31, 2012, substantially all of the impaired loans were evaluated based upon the fair value of the collateral. Impaired loans where an allowance is established based on the fair value of collateral require classification in the fair value hierarchy. The fair value of collateral dependent impaired loans is generally based on recent real estate appraisals. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Adjustments are routinely made in the appraisal process by the appraisers to adjust for differences between the comparable sales and income data available. Such adjustments are typically significant and result in a Level 3 classification of the inputs for determining fair value. In addition, the Company may further adjust an appraised amount given its knowledge of a specific property or market. Impaired loans are evaluated on a quarterly basis for additional impairment and adjusted accordingly.


	The following tables present financial assets measured at fair value on a recurring and nonrecurring basis and the change in fair value for those specific financial instruments in which fair value has been elected. There were no financial liabilities measured at fair value for the periods being reported (in thousands):

			Fair Value Measurements at December 31, 2013
							Quoted Prices
							In Active			Significant
							Markets for			Other			Significant
			Assets				Identical			Observable			Unobservable
			Measured at				Assets			Inputs			Inputs
			Fair Value				(Level 1)			(Level 2)			(Level 3)
	Recurring Basis:
	Assets
	Securities available for sale:
	State, county, and municipal securities		$	34,802			$	—		$	34,802		$	—
	Mortgage-backed securities			96,267				—			96,267			—
	Corporate securities			9,976				—			9,976			—
				141,045							141,045

	Nonrecurring Basis:
	Assets
	Collateral dependent impaired loans:
	Commercial Real Estate		$	10,702			$	—		$	—		$	10,702
	Single-family Residential			360				—			—			360
	Other real estate owned			7,404				—			—			7,404
				18,466										18,466

			Fair Value Measurements at December 31, 2012
							Quoted Prices
							In Active			Significant
							Markets for			Other			Significant
			Assets				Identical			Observable			Unobservable
			Measured at				Assets			Inputs			Inputs
			Fair Value				(Level 1)			(Level 2)			(Level 3)
	Recurring Basis:
	Assets
	Securities available for sale:
	State, county, and municipal securities		$	39,864			$	—		$	39,864		$	—
	Mortgage-backed securities			80,248				—			80,248			—
	Corporate securities			9,754				—			9,754			—
				129,866							129,866

	Nonrecurring Basis:
	Assets
	Collateral dependent impaired loans:
	Commercial Real Estate		$	16,929			$	—		$	—		$	16,929
	Single-family Residential			515				—			—			515
Construction and Development			278				—			—			278
Other real estate owned			8,195				—			—			8,195
			25,917										25,917


For Level 3 assets and liabilities measured at fair value on a recurring or non-recurring basis as of December 31, 2013, the significant unobservable inputs used in the fair value measurements were as follows (dollars in thousands):


	Fair Value at		Valuation		Unobservable
(dollars in thousands)	31-Dec-13		Technique		Inputs		Range
Collateral dependent impaired Loans:
Commercial Real Estate	$ 10,702		Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

Single-family Residential	$ 360		Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

OREO	$ 7,404		Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

Following are disclosures of fair value information about financial instruments, whether or not recognized on the balance sheet, for which it is practicable to estimate that value. The assumptions used in the estimation of the fair values are based on estimates using discounted cash flows and other valuation techniques. The use of discounted cash flows can be significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. The following disclosures should not be considered an estimate of the liquidation value of the Company, but rather a good-faith estimate of the increase or decrease in the value of financial instruments held by the Company since purchase, origination, or issuance.

Cash, Due from Banks, Federal Funds Sold, Interest-Bearing Deposits with Banks and Certificates of Deposits—Fair value equals the carrying value of such assets due to their nature and is classified as Level 1.

Investment Securities—Fair value of investment securities is based on quoted market prices and is classified as Level 2.

Other Investments—The carrying amount of other investments approximates its fair value and is classified as Level 1.

Loans—The fair value of fixed rate loans is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings resulting in a Level 3 classification. For variable rate loans, the carrying amount is a reasonable estimate of fair value. The methods utilized to estimate the fair values of loans do not necessarily represent an exit price. The carrying amount of related accrued interest receivable, due to its short-term nature, approximates its fair value, is not significant and is not disclosed.

Cash Surrender Value of Life Insurance—Cash values of life insurance policies are carried at the value for which such policies may be redeemed for cash and are classified as Level 1.


Deposits—The fair value of demand deposits, savings accounts, and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed rate certificates of deposit is estimated by discounting the future cash flows using the rates currently offered for deposits of similar remaining maturities and is classified as Level 2.

Advances from Federal Home Loan Bank—The fair values of advances from the Federal Home Loan Bank are estimated by discounting the future cash flows using the rates currently available to the Bank for debt with similar remaining maturities and terms and are classified as Level 2.

Commitments to Extend Credit and Commercial Letters of Credit—Because commitments to extend credit and commercial letters of credit are made using variable rates, or are recently executed, the contract value is a reasonable estimate of fair value.

Limitations—Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on many judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Fair value estimates are based on existing on and off-balance-sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments; for example, premises and equipment. In addition, the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Company’s financial instruments as of December 31, 2013 (in thousands):
		31-Dec-13
		Carrying				Fair Value Measurements
		Amount				Total			Level 1			Level 2			Level 3
Financial assets:
Cash and due from banks			6,340				6,340			6,340			—			—
Interest-bearing deposits with banks			22,827				22,827			22,827			—			—
Certificates of deposit			350				350			350			—			—
Investment securities			141,285				141,285			—			141,285			—
Other investments			874				874			874			—			—
Loans—net			182,119				183,150			—			—			183,150
Cash surrender value of life insurance			9,948				9,948			9,948			—			—

Financial liabilities:
Deposits			336,962				337,768			195,884			141,884			—
Advances from Federal Home Loan Bank			273				273			—			273			—


			Notional				Estimated
			Amount				Fair Value

Off-balance-sheet financial instruments:
Commitments to extend credit			26,313				—
Commercial letters of credit			2,125				—


The carrying values and estimated fair values of the Company’s financial instruments at December 31, 2012 are as follows:
		31-Dec-12
		Carrying				Fair Value Measurements
		Amount				Total			Level 1			Level 2			Level 3
Financial assets:
Cash and due from banks			5,384				5,384			5,384			—			—
Interest-bearing deposits with banks			34,803				34,803			34,803			—			—
Certificates of deposit			100				100			100			—			—
Investment securities			131,222				131,245			—			131,245			—
Other investments			995				995			995			—			—
Loans—net			187,489				188,233			—			—			188,233
Cash surrender value of life insurance			9,619				9,619			9,619			—			—

Financial liabilities:
Deposits			340,593				341,032			184,784			156,248			—
Advances from Federal Home Loan Bank			292				292			—			292			—


		Notional				Estimated
		Amount				Fair Value

Off-balance-sheet financial instruments:
Commitments to extend credit			24,335				—
Commercial letters of credit			2,218				—

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2013
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	13	STOCKHOLDERS’ EQUITY
	Capital Adequacy—The Company and the Bank are subject to various regulatory capital requirements administered by state and 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’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company must meet specific capital guidelines that involve quantitative measures of the Company’s assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.
	Quantitative measures established by regulation to ensure capital adequacy require the Company to maintain minimum amounts and ratios (set forth in the table below) of total and Tier I capital (as defined in the regulations) to risk-weighted assets (as defined), and of Tier I capital (as defined) to average assets (as defined). Management believes, as of December 31, 2013, the Company meets all capital adequacy requirements to which it is subject.
	As of December 31, 2013, the Bank was considered “well capitalized” under the regulatory framework for prompt corrective action. To be categorized as “well capitalized,” the Bank must maintain minimum total risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in the table.


	The Company’s and the Bank’s actual capital amounts and ratios are also presented in the table below (in thousands):
													To Be Well
								For Capital					Capitalized Under
								Adequacy					Prompt Corrective
			Actual					Purposes					Action Provisions
			Amount		Ratio			Amount		Ratio			Amount		Ratio


	As of December 31, 2013

	Total capital (to risk weighted assets):
	Consolidated		$	44,601		19	%	$	18,768		8	%		N/A		N/A
	Bank			44,376		19	%		18,779		8	%	$	23,473		10	%

	Tier I capital (to risk weighted assets):
	Consolidated			41,665		18	%		9,384		4	%		N/A		N/A
	Bank			41,441		18	%		9,389		4	%		14,084		6	%

	Tier I capital (to average assets):
	Consolidated			41,665		11	%		15,600		4	%		N/A		N/A
	Bank			41,441		11	%		15,634		4	%		19,543		5	%

	As of December 31, 2012

	Total capital (to risk weighted assets):
	Consolidated		$	44,422		19	%	$	19,038		8	%		N/A		N/A
	Bank			44,099		19	%		19,019		8	%	$	23,774		10	%

	Tier I capital (to risk weighted assets):
	Consolidated			41,441		17	%		9,519		4	%		N/A		N/A
	Bank			41,121		17	%		9,510		4	%		14,265		6	%

	Tier I capital (to average assets):
	Consolidated			41,441		11	%		15,455		4	%		N/A		N/A
	Bank			41,121		11	%		15,447		4	%		19,309		5	%

	Dividend Limitation—The amount of dividends paid by the Bank to the Company or paid by the Company to its shareholders is limited by various banking regulatory agencies. Any such dividends will be subject to maintenance of required capital levels. The Georgia Department of Banking and Finance must approve dividend payments that would exceed 50% of the Bank’s net income for the prior year to the Company.
	When the Company received a capital investment from the United States Department of the Treasury in exchange for Preferred Stock under the Troubled Assets Relief Program (“TARP”) Capital Purchase Program on March 6, 2009, the Company became subject to additional limitations on the payment of dividends. These limitations require, among other things, that for as long as the Preferred Stock is outstanding, no dividends may be declared or paid on the Company’s common stock until all accrued and unpaid dividends on the Preferred Stock are fully paid. In addition, the U.S. Treasury’s consent is required for any increase in dividends on common stock before the third anniversary of issuance of the Preferred Stock.

	The Company paid dividends of $172,000 and $169,000 on its common stock in 2013 and 2012, respectively. The annual dividend payout rate was $0.08 per common share in 2013 and 2012. In addition, the Company paid cash dividends totaling $237,000 in 2013 and 2012, respectively, on its preferred stock issued to the Treasury.

RELATEDPARTY_TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
RELATED-PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED-PARTY TRANSACTIONS	'
	14	RELATED-PARTY TRANSACTIONS
	Certain of the Company’s directors, officers, principal stockholders, and their associates were customers of, or had transactions with, the Company or the Bank in the ordinary course of business during 2013 and 2012. Some of the Company’s directors are directors, officers, trustees, or principal securities holders of corporations or other organizations that also were customers of, or had transactions with, the Company or the Bank in the ordinary course of business during 2013 and 2012.
	All outstanding loans and other transactions with the Company’s directors, officers, and principal shareholders were made in the ordinary course of business on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other persons and, when made, did not involve more than the normal risk of collectibility or present other unfavorable features.
	The following table summarizes the activity in these loans during 2013 and 2012:
			Years Ended December 31,
			2013			2012

	Balance at beginning of year		$	11,799,716		$	12,073,831
	New loans			6,517,864			1,339,485
	Repayments			(3,795,396	)		(1,613,600	)

	Balance—end of year		$	14,522,184		$	11,799,716

	Deposits by directors and executive officers of the Company and the Bank, and associates of such persons, totaled $6,294,099 and $6,487,889 at December 31, 2013 and 2012, respectively.

SUPPLEMENTARY_INCOME_STATEMENT

SUPPLEMENTARY INCOME STATEMENT INFORMATION	12 Months Ended
SUPPLEMENTARY INCOME STATEMENT INFORMATION	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
SUPPLEMENTARY INCOME STATEMENT INFORMATION	'
		15	SUPPLEMENTARY INCOME STATEMENT INFORMATION
	Components of other operating expenses in excess of 1% of total interest income and other income in any of the respective years are approximately as follows:
			For the years ended
			2013		2012		2011

	Professional services—legal		$	438,208	$	457,422	$	596,841
	Professional services—other			723,505		537,527		561,831
	Stationery and supplies			200,116		229,104		204,082
	Advertising			154,389		132,700		151,765
	Data processing			664,240		623,156		529,359
	ATM charges			167,728		200,314		219,069
	Telephone			305,279		307,374		304,156
	FDIC insurance premium			533,447		652,515		647,804
	Amortization of core deposit intangible			471,918		471,918		471,918
	Security and protection expense			389,614		420,707		469,576
	Other benefit expenses			336,066		365,409		375,548
	Other miscellaneous expenses			1,584,134		1,487,643		1,495,308

			$	5,968,644	$	5,885,789	$	6,027,257

CONDENSED_FINANCIAL_INFORMATIO

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY)	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY)	'
		16	CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY)
			December 31,				December 31,
			2013				2012
	Balance Sheets
	Assets:
	Cash		$	9,837			$	204,166
	Investment in Bank			46,083,430				48,834,169
	Other assets			321,609				229,252

			$	46,414,876			$	49,267,587
	Liabilities and stockholders’ equity:
	Total liabilities		$	107,084			$	113,482
	Stockholders’ equity			46,307,792				49,154,105

			$	46,414,876			$	49,267,587

			For the Years Ended December 31,
			2013				2012				2011
	Statements of Income

	Dividends from subsidiary		$	500,000			$	—			$	—
	Other revenue			—				3,113				—
	Total revenue		$	500,000			$	3,113			$	—

	Total expenses			291,771				412,512				249,311

	Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary			208,229				(409,399	)			(249,311	)

	Income tax benefit			92,356				143,314				84,769

	Income (loss) before equity in undistributed earnings of the subsidiary			300,585				(266,085	)			(164,542	)

	Equity in undistributed earnings of the subsidiary			1,048,188				1,034,908				433,168

	Net income			1,348,773				768,823				268,626


			Years Ended December 31,
			2013				2012				2011
	Statements of Cash Flows

	Cash flows from operating activities—
	Net income		$	1,348,773			$	768,823			$	268,626
	Adjustments to reconcile net income to
	net cash provided by (used in) operating activities:
	Equity in undistributed earnings of the subsidiary			(1,048,188	)			(1,034,908	)			(433,168	)
	Restricted stock based compensation plan			(106,829	)			139,062				5,062
	Change in other assets			(92,357	)			(143,313	)			(21,895	)
	Change in other liabilities			(6,398	)			86,636				(22,585	)
	Net cash provided by (used in) operating activities			95,001				(183,700	)			(203,960	)

	Cash flows from financing activities:
	Common stock dividend paid			(171,744	)			(169,242	)			(168,663	)
	Preferred stock dividend paid			(236,820	)			(236,820	)			(236,820	)
	Net purchase of treasury stock			(61,423	)			(9,815	)			(5,372	)
	Proceeds from issuance of common stock			180,657				35,890				16,001
	Net cash used in financing activities			(289,330	)			(379,987	)			(394,854	)

	Net change in cash			(194,329	)			(563,687	)			(598,814	)

	Cash:
	Beginning of year			204,166				767,853				1,366,667
	End of year		$	9,837			$	204,166			$	767,853

Supplemental disclosures of cash flow information:
Cash paid during the year for:
Interest		$	—			$	—			$	—
Income taxes		$	26,000			$	27,615			$	8,000

QUARTERLY_FINANCIAL_DATA_UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED)	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
QUARTERLY FINANCIAL DATA (UNAUDITED)	'
		17	QUARTERLY FINANCIAL DATA (UNAUDITED)
	The following table presents the Company’s quarterly financial data for the years ended December 31, 2013 and 2012 (amounts in thousands, except per share amounts):

			First			Second			Third			Fourth
			Quarter			Quarter			Quarter			Quarter
			2013			2013			2013			2013

	Interest Income		$	3,273		$	3,429		$	3,482		$	3,582
	Interest expense			235			232			224			212
	Net Interest income			3,038			3,197			3,258			3,370

	Provision for loan losses			225			50			175			(25	)
	Non-interest income			1,237			1,199			1,059			986
	Non-interest expense			3,813			4,101			3,801			4,006
	Income before income taxes			237			245			341			375

	Income tax expense (benefit)			(35	)		(26	)		11			(101	)

	Net income			272			271			330			476

	Preferred dividends			59			59			59			60

	Net income available to common stockholders		$	213		$	212		$	271		$	416

	Net income per common share - basic		$	0.1		$	0.1		$	0.13		$	0.19
	Net income per common share - diluted		$	0.1		$	0.1		$	0.13		$	0.18

			First			Second			Third			Fourth
			Quarter			Quarter			Quarter			Quarter
			2012			2012			2012			2012

	Interest Income		$	3,935		$	4,136		$	3,984		$	3,475
	Interest expense			297			272			248			235
	Net Interest income			3,638			3,864			3,736			3,240

	Provision for loan losses			750			750			525			375
	Non-interest income			1,472			1,565			1,305			1,607
	Non-interest expense			4,376			5,387			4,298			4,098
	Income (loss) before income taxes			(16	)		(708	)		218			374

	Income tax (benefit)			(149	)		(461	)		(50	)		(241	)

	Net income (loss)			133			(247	)		268			615

	Preferred dividends			59			59			59			60

	Net income (loss) available to common stockholders		$	74		$	(306	)	$	209		$	555

	Net income (loss) per common share - basic and diluted		$	0.03		$	(0.14	)	$	0.1		$	0.26

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	18	SUBSEQUENT EVENTS
	In preparing these financial statements, subsequent events were evaluated through the time the financial statements were issued. Financial statements are considered issued when they are widely distributed to all shareholders and other financial statement users, or filed with the Securities and Exchange Commission. In conjunction with applicable accounting standards, all material subsequent events have been either recognized in the financial statements or disclosed in the notes to the financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Business

Business—Citizens Bancshares Corporation and subsidiary (the “Company”) is a holding company that provides a full range of commercial banking to individual and corporate customers in its primary market areas, metropolitan Atlanta and Columbus, Georgia, and Birmingham and Eutaw, Alabama through its wholly owned subsidiary, Citizens Trust Bank (the “Bank”). The Bank operates under a state charter and serves its customers through seven full-service branches in metropolitan Atlanta, one full-service branch in Columbus, Georgia, one full-service branch in Birmingham, Alabama, and one full-service branch in Eutaw, Alabama. All significant intercompany accounts and transactions have been eliminated in consolidation.

Basis of Presentation

Basis of Presentation—Theconsolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America and with general practices within the banking industry. In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts in the consolidated financial statements. Actual results could differ significantly from those estimates. Material estimates common to the banking industry that are particularly susceptible to significant change in the near term are the allowance for loan losses, the valuation of allowances associated with the recognition of deferred tax assets and the value of foreclosed real estate and intangible assets.

Troubled Asset Relief Program

Troubled Asset Relief Program—On August 13, 2010, as part of the U.S. Department of the Treasury (the “Treasury”) Troubled Asset Relief Program (“TARP”) Community Development Capital Initiative, the Company entered into a Letter Agreement, and an Exchange Agreement–Standard Terms (“Exchange Agreement”), with the Treasury, pursuant to which the Company agreed to exchange 7,462 shares of the Company’s Fixed Rate Cumulative Perpetual Preferred Stock, Series A (“Series A Preferred Shares”), issued on March 6, 2009, pursuant to the Company’s participation in the TARP Capital Purchase Program, for 7,462 shares of the Company’s Fixed Rate Cumulative Perpetual Preferred Stock, Series B (“Series B Preferred Shares”), both of which have a liquidation preference of $1,000 (the “Exchange Transaction”). No new monetary consideration was exchanged in connection with the Exchange Transaction. The Exchange Transaction closed on August 13, 2010 (the “Closing Date”).

On September 17, 2010, the Company issued 4,379 shares of its Series C Preferred Shares to the Treasury as part of its TARP Community Development Capital Initiative for a total of 11,841 shares of Series B and C Preferred Shares issued to the Treasury. The issuance of the Series B and Series C Preferred Shares was a private placement exempt from registration pursuant to Section 4(2) of the Securities Act of 1933, as amended.

The Series B and Series C Preferred Shares qualify as Tier 1 capital and will pay cumulative dividends at a rate of 2% per annum for the first eight years after the Closing Date and 9% per annum thereafter. The Company may, subject to consultation with the Federal Reserve Bank of Atlanta, redeem the Series B and Series C Preferred Shares at any time for its aggregate liquidation amount plus any accrued and unpaid dividends.

Cash and Cash Equivalents

Cash and Cash Equivalents—Cash and cash equivalents include cash on hand and amounts due from banks, interest-bearing deposits with banks and federal funds sold. The Federal Reserve Bank (the “FRB”) requires the Company to maintain a required cash reserve balance on deposit with the FRB, based on the Company’s daily average balance with the FRB. This reserve requirement represents 3% of the Company’s daily average demand deposit balance between $12.4 million and $79.5 million and 10% of the Company’s daily average demand deposit balance above $79.5 million. The required reserve was satisfied by the Company’s vault cash.

Interest-bearing Deposits with Banks

Interest-bearing Deposits with Banks—Substantially all of the Company’s interest-bearing deposits with banks represent funds maintained on deposit at the Federal Reserve Bank of Atlanta (the ‘FRB”) and the Federal Home Loan Bank of Atlanta (FHLB). These funds fluctuate daily and are used to manage the Company’s liquidity and borrowing position. Funds can be withdrawn daily from this account and accordingly, the carrying amount of this account is at cost which is deemed to be a reasonable estimate of fair value.

Other Investments

Other Investments— Other investments consist of Federal Home Loan Bank stock and Federal Reserve Bank stock which are restricted and have no readily determinable market value. These investments are carried at cost.

Investment Securities

Investment Securities—The Company classifies investments in one of three categories based on management’s intent upon purchase: held to maturity securities which are reported at amortized cost, trading securities which are reported at fair value with unrealized holding gains and losses included in earnings, and available for sale securities which are recorded at fair value with unrealized holding gains and losses included as a component of accumulated other comprehensive income (loss). The Company had no investment securities classified as trading securities during 2013, 2012, or 2011.

Premiums and discounts on available for sale and held to maturity securities are amortized or accreted using a method which approximates a level yield. Amortization and accretion of premiums and discounts are presented within investment securities interest income on the Consolidated Statements of Income.

Gains and losses on sales of investment securities are recognized upon disposition, based on the adjusted cost of the specific security. A decline in market value of any security below cost that is deemed other than temporary is charged to earnings resulting in the establishment of a new cost basis for the security. The determination of whether an other-than-temporary impairment has occurred involves significant assumptions, estimates, changes in economic conditions and judgment by management. There was no other-than-temporary impairment for securities recorded during 2013, 2012 or 2011.

Loans Receivable and Allowance for Loan Losses

Loans Receivable and Allowance for Loan Losses—Loans are reported at principal amounts outstanding plus direct origination costs, net of loan fees and any direct charge-offs. Interest income is recognized over the term of the loan based on the principal amount outstanding. Loan fees and certain direct origination costs are deferred and amortized over the estimated terms of the loans using the level yield method. Premiums and discounts on loans purchased are amortized and accreted using the level yield method over the estimated remaining life of the loan purchased. The accretion and amortization of loan fees, origination costs, and premiums and discounts are presented as a component of loan interest income on the Consolidated Statements of Income.

Management considers a loan to be impaired when, based on current information and events, there is a potential that all amounts due according to the contractual terms of the loan may not be collected. Impaired loans are measured based on the present value of expected future cash flows, discounted at the loan’s effective interest rate, or at the loan’s observable market price, or the fair value of the collateral if the loan is collateral dependent.

Loans are generally placed on nonaccrual status when the full and timely collection of principal or interest becomes uncertain or the loan becomes contractually in default for 90 days or more as to either principal or interest, unless the loan is well collateralized and in the process of collection. When a loan is placed on nonaccrual status, current period accrued and uncollected interest is charged-off against interest income on loans unless management believes the accrued interest is recoverable through the liquidation of collateral. Loans are returned to accrual status when payment has been made according to the terms and conditions of the loan for a continuous six month period.

The Company provides for estimated losses on loans receivable when any significant and permanent decline in value occurs. These estimates for losses are based on individual assets and their related cash flow forecasts, sales values, independent appraisals, the volatility of certain real estate markets, and concern for disposing of real estate in distressed markets. For loans that are pooled for purposes of determining necessary provisions, estimates are based on loan types, history of charge-offs, and other delinquency analyses. Therefore, the value used to determine the provision for losses is subject to the reasonableness of these estimates. The adequacy of the allowance for loan losses is reviewed on a monthly basis by management and the Board of Directors. This assessment is made in the context of historical losses as well as existing economic conditions, performance trends within specific portfolio segments, and individual concentrations of credit.

Loans are charged-off against the allowance when, in the opinion of management, such loans are deemed to be uncollectible and subsequent recoveries are added to the allowance.

Troubled Debt Restructurings

Troubled Debt Restructurings—Loans to be restructured are identified based on an assessment of the borrower’s credit status, which involves, but is not limited to, a review of financial statements, payment delinquency, non-accrual status, and risk rating. Determining the borrower’s credit status is a continual process that is performed by the Company’s staff with periodic participation from an independent external loan review group.

Troubled debt restructurings (“TDR”) generally occur when a borrower is experiencing, or is expected to experience, financial difficulties in the near-term and it is probable that the Company will not be able to collect all amounts due according to the contractual terms of the loan agreement. The Company seeks to assist these borrowers by working with them to prevent further difficulties, and ultimately to improve the likelihood of recovery on the loan while ensuring compliance with the Federal Financial Institutions Examination Council (FFIEC) guidelines. To facilitate this process, a formal concessionary modification that would not otherwise be considered may be granted resulting in classification of the loan as a TDR.

The modification may include a change in the interest rate or the payment amount or a combination of both. Substantially all modifications completed under a formal restructuring agreement are considered TDRs. Modifications can involve loans remaining on nonaccrual, moving to nonaccrual, or continuing on accruing status, depending on the individual facts and circumstances of the borrower. These restructurings rarely result in the forgiveness of principal or interest. Nonperforming commercial TDRs may be returned to accrual status based on a current, well-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower’s sustained historical repayment performance for a reasonable period (generally a minimum of six months) prior to the date on which the loan is returned to accrual status.

With respect to commercial TDRs, an analysis of the credit evaluation, in conjunction with an evaluation of the borrower’s performance prior to the restructuring, are considered when evaluating the borrower’s ability to meet the restructured terms of the loan agreement. Nonperforming commercial TDRs may be returned to accrual status based on a current, well-documented credit evaluation of the borrower’s financial condition and prospects for repayment under the modified terms. This evaluation must include consideration of the borrower’s sustained historical repayment performance for a reasonable period (generally a minimum of six months) prior to the date on which the loan is returned to accrual status.

In connection with consumer loan TDRs, a nonperforming loan will be returned to accruing status when current as to principal and interest and upon a sustained historical repayment performance (generally a minimum of six months).

Premises and Equipment

Premises and Equipment—Premises and equipment are stated at cost less accumulated depreciation which is computed using the straight-line method over the estimated useful lives of the related assets. When assets are retired or otherwise disposed, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in earnings for the period. The costs of maintenance and repairs, which do not improve or extend the useful life of the respective assets, are charged to earnings as incurred, whereas significant renewals and improvements are capitalized. The range of estimated useful lives for premises and equipment is as follows:

Buildings and improvements

5-40 years

Furniture and equipment

3-10 years

Other Real Estate Owned

Other Real Estate Owned—Other real estate owned is reported at the lower of cost or fair value less estimated disposal costs, determined on the basis of current appraisals, comparable sales, and other estimates of value obtained principally from independent sources. Any excess of the loan balance at the time of foreclosure over the fair value of the real estate held as collateral is treated as a charge-off against the allowance for loan losses. Any subsequent declines in value are charged to earnings. Transactions in other real estate owned for the years ended December 31, 2013 and 2012 are summarized below:

Years Ended December 31,

2013

2012

Balance—beginning of year

8,194,955

10,075,837

Additions

3,901,588

4,660,558

Sales

(4,076,267

)

(4,074,188

)

Write downs

(615,839

)

(2,467,252

)

Balance—end of year

7,404,437

8,194,955

Intangible Assets

Intangible Assets—Finite lived intangible assets of the Company represent deposit assumption premiums recorded upon the purchase of certain assets and liabilities from other financial institutions. Deposit assumption premiums are amortized over seven years, the estimated average lives of the deposits acquired, using the straight-line method and are included within other assets on the Consolidated Balance Sheets.

The Company reviews the carrying value of goodwill on an annual basis and on an interim basis if certain events or circumstances indicate that an impairment loss may have been incurred. An impairment charge is recognized if the carrying value of the reporting unit’s goodwill exceeds its implied fair value.

The following table presents information about our intangible assets:

31-Dec-13

31-Dec-12

Gross Carrying Amount

Accumulated Amortization

Gross Carrying Amount

Accumulated Amortization

Unamortized intangible asset:

Goodwill

362,139

—

362,139

—

Amortized intangible asset:

Core deposit intangibles

3,303,427

2,241,611

3,303,427

1,769,693

The following table presents information about aggregate amortization expense for each of the three succeeding fiscal years as follows:

For the Years Ended December 31,

2013

2012

2011

Aggregate amortization expense of core deposit intangibles

471,918

Estimated aggregate amortization expense of core deposit intangibles for the year ending December 31:

2014

471,918

2015

471,918

2016

117,980

2017 and thereafter

—

Income Taxes

Income Taxes—Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which the assets and liabilities are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income tax expense in the period that includes the enactment date.

In the event the future tax consequences of differences between the financial reporting bases and the tax bases of the Company’s assets and liabilities result in deferred tax assets, an evaluation of the probability of being able to realize the future benefits indicated by such assets is required. A valuation allowance is provided for the portion of a deferred tax asset when it is more likely than not that some portion or all of the deferred tax asset will not be realized. In assessing the realizability of the deferred tax assets, management considers the scheduled reversals of deferred tax liabilities, projected future taxable income, and tax planning strategies.

Net Income Available to Common Stockholders

Net Income Available to Common Stockholders—Basic net income per common share (“EPS”) is computed based on net income divided by the weighted average number of common shares outstanding. Diluted EPS is computed based on net income available to common stockholders divided by the weighted average number of common and potential common shares. The only potential common share equivalents are those related to stock options and nonvested restricted stock grants. Common share equivalents which are anti-dilutive are excluded from the calculation of diluted EPS.

Stock Based Compensation

Stock Based Compensation—The fair value of each stock option award is estimated on the date of grant using a Black-Scholes valuation model. Expected volatility is based on the historical volatility of the Company’s stock, using daily price observations over the expected term of the stock options. The expected term represents the period of time that stock options granted are expected to be outstanding and is derived from historical data which is used to evaluate patterns such as stock option exercise and employee termination. The expected dividend yield is based on recent dividend history. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the time of grant based on the expected life of the option.

There were no options granted in 2013,2012, and 2011.

In 2011, 11,000 nonvested restricted shares of common stock were issued to certain officers at a grant price of $4.20. The 2011 restricted common stock vested 100% (Cliff vesting) on December 31, 2012.

In 2012, 12,500 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO)at a grant price of $4.05. A total of 4,000 restricted shares were issued to the CEO which vest 50% on December 31, 2012and 50% on December 31, 2014, subject to TARP guidelines. The remaining 8,500 shares of restricted stock will vest 100% (Cliff vesting) on December 31, 2014. In addition, on February 22, 2012 a special 5,000 nonvested restricted share issuance was made to the interim, and now permanent, Chief Executive Officerat a grant price of $4.20 which vested 100% on the grant date. Also on February 22, 2012, 5,000 nonvested restricted shares were issued to the former CEO at a grant price of $4.20. These restricted common stock grants vested 100% on the death of the former CEO, subject to TARP guidelines.

In 2013, 13,500 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO) at a grant price of $5.98. The 2013 restricted common stock will vest 100% (Cliff vesting) on January 1, 2016.

Recently Issued Accounting Standards

Recently Issued Accounting Standards—The Comprehensive Income topic of the ASC was amended in June 2011. The amendment eliminated the option to present other comprehensive income as a part of the statement of changes in stockholders’ equity and required consecutive presentation of the statement of net income and other comprehensive income. The amendments were applicable to the Company January 1, 2012 and have been applied retrospectively. In December 2011, the topic was further amended to defer the effective date of presenting reclassification adjustments from other comprehensive income to net income on the face of the financial statements while the FASB redeliberated the presentation requirements for the reclassification adjustments. In February 2013, the FASB further amended the Comprehensive Income topic clarifying the conclusions from such redeliberations. Specifically, the amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the amendments do require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, in certain circumstances an entity is required to present, either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income. The amendments were effective for the Company on a prospective basis for reporting periods beginning after December 15, 2012. These amendments did not have a material effect on the Company’s financial statements.

In July 2012, the Intangibles topic was amended to permit an entity to consider qualitative factors to determine whether it is more likely than not that indefinite-lived intangible assets are impaired. If it is determined to be more likely than not that indefinite-lived intangible assets are impaired, then the entity is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted. The amendments did not have a material effect on the Company’s financial statements.

In April 2013, the FASB issued guidance addressing application of the liquidation basis of accounting. The guidance is intended to clarify when an entity should apply the liquidation basis of accounting. In addition, the guidance provides principles for the recognition and measurement of assets and liabilities and requirements for financial statements prepared using the liquidation basis of accounting. The amendments will be effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein and those requirements should be applied prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The Company does not expect these amendments to have any effect on its financial statements.

In December 2013, the FASB amended the Master Glossary of the FASB Codification to define “Public Business Entity” to minimize the inconsistency and complexity of having multiple definitions of, or a diversity in practice as to what constitutes, a nonpublic entity and public entity within U.S. GAAP. The amendment does not affect existing requirements, however will be used by the FASB, the Private Company Council (“PCC”), and the Emerging Issues Task Force (“EITF”) in specifying the scope of future financial accounting and reporting guidance. The Company does not expect this amendment to have any effect on its financial statements.

In January 2014, the FASB amended the Receivables—Troubled Debt Restructurings by Creditors subtopic of the Codification to address the reclassification of consumer mortgage loans collateralized by residential real estate upon foreclosure. The amendments clarify the criteria for concluding that an in substance repossession or foreclosure has occurred, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan. The amendments also outline interim and annual disclosure requirements. The amendments will be effective for the Company for interim and annual reporting periods beginning after December 15, 2014. Companies are allowed to use either a modified retrospective transition method or a prospective transition method when adopting this update. Early adoption is permitted. The Company does not expect these amendments to have a material effect on its financial statements.

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

Reclassifications

Reclassifications—Certain prior year amounts have been reclassified to conform to the 2013 presentation. Such reclassifications had no impact on net income or retained earnings as previously reported.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2013
Summary Of Significant Accounting Policies Tables	'
Schedule of the range of estimated useful lives for premises and equipment	'
	Buildings and improvements		5-40 years
	Furniture and equipment		3-10 years

Summary of transactions in other real estate owned	'
		Years Ended December 31,
		2013			2012

	Balance—beginning of year	$	8,194,955		$	10,075,837
	Additions		3,901,588			4,660,558
	Sales		(4,076,267	)		(4,074,188	)
	Write downs		(615,839	)		(2,467,252	)

	Balance—end of year	$	7,404,437		$	8,194,955

Schedule of intangible assets	'
		31-Dec-13						31-Dec-12
		Gross Carrying Amount			Accumulated Amortization			Gross Carrying Amount		Accumulated Amortization

	Unamortized intangible asset:
	Goodwill	$	362,139		$	—		$	362,139	$	—


	Amortized intangible asset:
	Core deposit intangibles	$	3,303,427		$	2,241,611		$	3,303,427	$	1,769,693
Schedule of aggregate amortization expense	'
		For the Years Ended December 31,
		2013			2012			2011

	Aggregate amortization expense of core deposit intangibles	$	471,918		$	471,918		$	471,918

	Estimated aggregate amortization expense of core deposit intangibles for the year ending December 31:

	2014	$	471,918
	2015	$	471,918
	2016	$	117,980
	2017 and thereafter	$	—

INVESTMENTS_Tables

INVESTMENTS (Tables)	12 Months Ended
INVESTMENTS (Tables)	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'
Schedule of investment securities available for sale	'

					Gross			Gross
		Amortized			Unrealized			Unrealized		Fair
		Cost			Gains			Losses		Value

	At December 31, 2013:
	State, county, and municipal securities	$	33,734,814		$	1,096,801		$	29,827	$	34,801,788
	Mortgage-backed securities		99,142,665			347,751			3,223,142		96,267,274
	Corporate securities		9,806,416			179,876			10,072		9,976,220

	Totals	$	142,683,895		$	1,624,428		$	3,263,041	$	141,045,282

	At December 31, 2012:
	State, county, and municipal securities	$	36,977,202		$	2,886,607		$	—	$	39,863,809
	Mortgage-backed securities		79,025,394			1,356,627			134,482		80,247,539
	Corporate securities		9,745,591			135,093			126,508		9,754,176

	Totals	$	125,748,187		$	4,378,327		$	260,990	$	129,865,524

Schedule of investment securities held to maturity	'
				Gross			Gross
		Amortized			Unrealized			Unrealized		Fair
		Cost			Gains			Losses		Value
	At December 31, 2013:

	State, county, and municipal securities	$	240,000		$	420		$	—	$	240,420

	At December 31, 2012:

	State, county, and municipal securities	$	1,356,119		$	23,796		$	—	$	1,379,915

Schedule of amortized costs and fair values of investment securities, by contractual maturity	'
		Held to Maturity						Available for Sale

		Amortized			Fair			Amortized		Fair
		Cost			Value			Cost		Value

	Due in one year or less	$	—		$	—		$	—	$	—
	Due after one year through five years		240,000			240,420			12,458,522		12,731,378
	Due after five years through ten years		—			—			29,292,070		29,849,470
	Due after ten years		—			—			100,933,303		98,464,434

		$	240,000		$	240,420		$	142,683,895	$	141,045,282

Schedule of investments' gross unrealized losses and fair value, aggregated by investment category and length of time that the individual securities have been in a continuous unrealzied loss position	'
	At December 31, 2013:
	Securities Available for Sale
		Securities in a loss position for						Securities in a loss position for
		less than twelve months						twelve months or more					Total
					Unrealized					Unrealized					Unrealized
		Fair value			losses			Fair value		losses			Fair value		losses
	Municipal securities	$	2,774,777		$	(29,827	)	$	—	$	—		$	2,774,777	$	(29,827	)

	Mortgage-backed securities		68,419,947			(2,907,234	)		5,135,792		(315,908	)		73,555,739		(3,223,142	)

	Corporate securities		1,989,928			(10,072	)		—		—			1,989,928		(10,072	)

	Total	$	73,184,652		$	(2,947,133	)	$	5,135,792	$	(315,908	)	$	78,320,444	$	(3,263,041	)

	There were no held to maturity securities in an unrealized loss position at December 31, 2013.

	At December 31, 2012:
	Securities Available for Sale
		Securities in a loss position for						Securities in a loss position for
		less than twelve months						twelve months or more					Total
					Unrealized					Unrealized					Unrealized
		Fair value			losses			Fair value		losses			Fair value		losses
	Mortgage-backed securities	$	17,834,180		$	(134,482	)	$	—	$	—		$	17,834,180	$	(134,482	)

	Corporate securities		1,984,687			(15,313	)		3,888,804		(111,195	)		5,873,491		(126,508	)

	Total	$	19,818,867		$	(149,795	)	$	3,888,804	$	(111,195	)	$	23,707,671	$	(260,990	)

	There were no held to maturity securities in an unrealized loss position at December 31, 2012.

LOANS_RECEIVABLE_AND_ALLOWANCE1

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Tables)	Dec. 31, 2013
Loans and Leases Receivable Disclosure [Abstract]	'
Summary of loans outstanding, by classification	'
		December 31,
		2013			2012

	Commercial, financial, and agricultural	$	20,292		$	23,510
	Commercial Real Estate		120,180			125,239
	Single-Family Residential		34,864			34,523
	Construction and Development		3,626			1,813
	Consumer		6,314			5,913
			185,276			190,998

	Allowance for loan losses		3,157			3,509

	Loans receivable – net	$	182,119		$	187,489
Summary of activity in allowance for loan losses	'
		Years Ended December 31,
		2013			2012			2011

	Balance at beginning of year	$	3,509,367		$	3,955,731		$	4,188,022
	Provision for loan losses		425,000			2,400,000			3,882,409
	Loans charged off		(1,485,514	)		(3,068,905	)		(4,301,629	)
	Recoveries on loans previously charged off		707,969			222,541			186,929

	Balance—end of year	$	3,156,822		$	3,509,367		$	3,955,731

Summary of activity in the allowance for loan losses by portfolio segment	'

		For the Year Ended December, 2013
		Commercial			Commercial Real Estate			Single-family Residential			Construction & Development			Consumer			Total

	Beginning balance	$	433		$	1,853		$	803		$	177		$	243		$	3,509
	Provision for loan losses		(68	)		127			361			(56	)		61			425
	Loans charged-off		(22	)		(710	)		(554	)		(30	)		(169	)		(1,485	)
	Recoveries on loans charged-off		41			451			121			35			60			708
	Ending Balance	$	384		$	1,721		$	731		$	126		$	195		$	3,157

		For the Year Ended December, 2012
		Commercial			Commercial Real Estate			Single-family Residential			Construction & Development			Consumer			Total

	Beginning balance	$	394		$	2,206		$	696		$	449		$	211		$	3,956
	Provision for loan losses		27			1,761			646			(140	)		106			2,400
	Loans charged-off		(21	)		(2,138	)		(625	)		(136	)		(149	)		(3,069	)
	Recoveries on loans charged-off		33			24			86			4			75			222
	Ending Balance	$	433		$	1,853		$	803		$	177		$	243		$	3,509

		For the Year Ended December, 2011
		Commercial			Commercial Real Estate			Single-family Residential			Construction & Development			Consumer			Total

	Beginning balance	$	365		$	2,616		$	376		$	290		$	541		$	4,188
	Provision for loan losses		262			1,852			1,049			932			(212	)		3,883
	Loans charged-off		(262	)		(2,302	)		(749	)		(773	)		(216	)		(4,302	)
	Recoveries on loans charged-off		29			40			20			—			98			187
	Ending Balance	$	394		$	2,206		$	696		$	449		$	211		$	3,956


Schedule of allocation of allowance for loan losses by portfolio segment	'

		At December 31, 2013
		Commercial			Commercial Real Estate			Single-family Residential			Construction & Development			Consumer			Total
	Specific Reserves:
	Impaired loans	$	—		$	3		$	—		$	—		$	—		$	3
	Total specific reserves		—			3			—			—			—			3
	General reserves		384			1,718			731			126			195			3,154
	Total	$	384		$	1,721		$	731		$	126		$	195		$	3,157

	Loans individually evaluated for impairment	$	—		$	10,705		$	360		$	—		$	—		$	11,065
	Loans collectively evaluated for impairment		20,292			109,475			34,504			3,626			6,314			174,211
	Total	$	20,292		$	120,180		$	34,864		$	3,626		$	6,314		$	185,276

		At December 31, 2012
		Commercial			Commercial Real Estate			Single-family Residential			Construction & Development			Consumer			Total
	Specific Reserves:
	Impaired loans	$	—		$	319		$	1		$	—		$	—		$	320
	Total specific reserves		—			319			1			—			—			320
	General reserves		433			1,534			802			177			243			3,189
	Total	$	433		$	1,853		$	803		$	177		$	243		$	3,509

	Loans individually evaluated for impairment	$	—		$	17,248		$	516		$	278		$	—		$	18,042
	Loans collectively evaluated for impairment		23,510			107,991			34,007			1,535			5,913			172,956
	Total	$	23,510		$	125,239		$	34,523		$	1,813		$	5,913		$	190,998
Schedule of impaired loans by class of loan	'

		At December 31, 2013
											Impaired Loans - With
		Impaired Loans - With Allowance									no Allowance
		Unpaid Principal			Recorded Investment			Allowance for Loan Losses Allocated			Unpaid Principal			Recorded Investment			Average Recorded Investment			Interest Income Recognized
	Residential:
	First mortgages	$	—		$	—		$	—		$	231		$	231		$	231		$	—
	HELOC's and equity		—			—			—			129			129			128			2
	Commercial
	Secured		—			—			—			—			—			—			—
	Unsecured		—			—			—			—			—			—			—
	Commercial Real Estate:
	Owner occupied		—			—			—			10,300			7,968			8,049			534
	Non-owner occupied		—			—			—			2,924			2,407			2,516			108
	Multi-family		386			330			3			—			—			359			28
	Construction and Development:																				.
	Construction		—			—			—			—			—			—			—
	Improved Land		—			—			—			—			—			—			—
	Unimproved Land		—			—			—			—			—			—			—
	Consumer and Other		—			—						—			—			—			—
	Total	$	386		$	330		$	3		$	13,584		$	10,735		$	11,283		$	672

		At December 31, 2012
											Impaired Loans - With
		Impaired Loans - With Allowance									no Allowance
		Unpaid Principal			Recorded Investment			Allowance for Loan Losses Allocated			Unpaid Principal			Recorded Investment			Average Recorded Investment			Interest Income Recognized
	Residential:
	First mortgages	$	—		$	—		$	—		$	234		$	230		$	231		$	—
	HELOC's and equity		77			77			1			261			209			210			44
	Commercial
	Secured		—			—			—			—			—			—			—
	Unsecured		—			—			—			—			—			—			—
	Commercial Real Estate:
	Owner occupied		2,856			2,856			293			7,199			7,199			10,116			480
	Non-owner occupied		492			319			24			7,056			5,770			6,420			673
	Multi-family		388			388			2			716			716			1,053			103
	Construction and Development:																				.
	Construction		—			—			—			120			121			122			55
	Improved Land		—			—			—			418			157			169			6
	Unimproved Land		—			—			—			—			—			—			—
	Consumer and Other		—			—						—			—			—			—
	Total	$	3,813		$	3,640		$	320		$	16,004		$	14,402		$	18,321		$	1,361
Schedule of aging analysis of loan portfolio	'
											At December 31, 2013
		30- 59 Days Past Due			60- 89 Days Past Due			Over 90 Days Past Due			Total Past Due			Current			Total Loans Receivable			Recorded Investment > 90 Days and Accruing		Nonaccrual
	Residential:
	First mortgages	$	1,778		$	360		$	1,840		$	3,978		$	22,348		$	26,326		$	—	$	3,334
	HELOC's and equity		444			19			466			929			7,609			8,538			—		821
	Commercial:
	Secured		125			—			2			127			14,906			15,033			—		2
	Unsecured		—			—			—			—			5,259			5,259			—		—
	Commercial Real Estate:
	Owner occupied		715			753			81			1,549			60,090			61,639			—		1,038
	Non-owner occupied		38			199			286			523			43,287			43,810			—		1,550
	Multi-family		747			—			—			747			13,984			14,731			—		330
	Construction and Development:
	Construction		477			—			—			477			2,542			3,019			—		—
	Improved Land		—			—			—			—			242			242			—		—
	Unimproved Land		—			—			—			—			365			365			—		—
	Consumer and Other		6			30			45			81			6,233			6,314			—		45
	Total	$	4,330		$	1,361		$	2,720		$	8,411		$	176,865		$	185,276		$	—	$	7,120


											At December 31, 2012
		30- 59 Days Past Due			60- 89 Days Past Due			Over 90 Days Past Due			Total Past Due			Current			Total Loans Receivable			Recorded Investment > 90 Days and Accruing		Nonaccrual
	Residential:
	First mortgages	$	1,550		$	957		$	3,116		$	5,623		$	20,106		$	25,729		$	—	$	3,721
	HELOC's and equity		218			32			291			541			8,253			8,794			—		321
	Commercial:
	Secured		24			—			5			29			16,827			16,856			—		5
	Unsecured		5			—			—			5			6,649			6,654			—		—
	Commercial Real Estate:
	Owner occupied		1,463			188			394			2,045			55,603			57,648			—		2,029
	Non-owner occupied		353			634			3,613			4,600			50,486			55,086			—		4,355
	Multi-family		—			—			—			—			12,505			12,505			—		—
	Construction and Development:
	Construction		767			—			—			767			222			989			—		—
	Improved Land		—			—			120			120			331			451			—		120
	Unimproved Land		—			—			157			157			216			373			—		157
	Consumer and Other		49			43			87			179			5,734			5,913			—		87
	Total	$	4,429		$	1,854		$	7,783		$	14,066		$	176,932		$	190,998		$	—	$	10,795
Schedule of loan portfolio by risk rating	'

		At December 31, 2013
		Total			Pass Credits			Special Mention			Substandard			Doubtful
	Single-Family Residential:
	First mortgages	$	26,326		$	24,126		$	—		$	2,200		$	—
	HELOC's and equity		8,538			7,686			22			728			102
	Commercial, financial, and agricultural:
	Secured		15,033			15,009			—			24			—
	Unsecured		5,259			5,259			—			—			—
	Commercial Real Estate:
	Owner occupied		61,639			50,921			5,929			4,789			—
	Non-owner occupied		43,810			40,482			819			2,509			—
	Multi-family		14,731			13,704			647			380			—
	Construction and Development:
	Construction		3,019			3,019			—			—			—
	Improved Land		242			197			—			45			—
	Unimproved Land		365			—			—			365			—
	Consumer		6,314			6,224			—			90			—
	Total	$	185,276		$	166,627		$	7,417		$	11,130		$	102

		At December 31, 2012
		Total			Pass Credits			Special Mention			Substandard			Doubtful
	Single-Family Residential:
	First mortgages	$	25,729		$	21,656		$	—		$	4,073		$	—
	HELOC's and equity		8,794			7,745			583			466			—
	Commercial, financial, and agricultural:
	Secured		16,856			16,788			37			31			—
	Unsecured		6,654			5,456			1,185			13			—
	Commercial Real Estate:
	Owner occupied		57,648			44,252			9,551			3,845			—
	Non-owner occupied		55,086			45,127			3,248			6,711			—
	Multi-family		12,505			10,636			1,413			456			—
	Construction and Development:
	Construction		989			869			120			—			—
	Improved Land		451			245			—			206			—
	Unimproved Land		373			—			—			373			—
	Consumer		5,913			5,801			—			87			25
	Total	$	190,998		$	158,575		$	16,137		$	16,261		$	25

Schedule of troubled debt restructurings	'
		31-Dec-13
		Number of Loans			Pre-Modification Recorded Investment			Post-Modification Recorded Investment
	Troubled Debt Restructurings
	Residential:
	HELOC's and equity		5		$	339		$	340
	Commercial Real Estate:
	Owner occupied		3			408			414
	Non-owner occupied		3			766			740
	Total		11		$	1,513		$	1,494

		31-Dec-12
		Number of Loans			Pre-Modification Recorded Investment			Post-Modification Recorded Investment
	Troubled Debt Restructurings
	Residential:
	Residential mortgages		2		$	412		$	424
	Commercial Real Estate:
	Owner occupied		5			4,442			4,428
	Non-owner occupied		1			114			113
	Total		8		$	4,968		$	4,965

PREMISES_AND_EQUIPMENT_Tables

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
PREMISES AND EQUIPMENT (Tables)	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'
Summary of premises and equipment	'

		December 31,
		2012		2011
	Land	$	2,250,250	$	2,250,250
	Buildings and improvements		7,606,772		7,450,367
	Furniture and equipment		9,000,496		8,750,180

			18,857,518		18,450,797
	Less accumulated depreciation		11,901,379		11,222,633

		$	6,956,139	$	7,228,164

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
DEPOSITS (Tables)	Dec. 31, 2013
Banking and Thrift [Abstract]	'
Summary of interest-bearing deposits	'
		December 31,
		2013		2012

	NOW and money market accounts	$	92,793,796	$	92,671,544
	Savings accounts		31,947,780		32,770,028
	Time deposits of $100,000 or more		107,489,990		121,223,645
	Other time deposits		33,588,990		34,585,918

		$	265,820,556	$	281,251,135
Schedule of maturities of time deposits	'
	2014	$	97,657,485
	2015		6,694,099
	2016		6,773,570
	2017		19,125,750
	2018 and thereafter		10,828,076
		$	141,078,980

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of the components of income tax expense	'
		2013			2012			2011

	Current tax expense (benefit)	$	49,090		$	(86,388	)	$	675,212
	Deferred tax expense (benefit)		(199,896	)		(814,682	)		(1,757,769	)

	Total income tax (benefit)	$	(150,806	)	$	(901,070	)	$	(1,082,557	)
Schedule of reconciliation of income tax expense with the amounts computed by applying the statutory federal income tax rate to earnings before income taxes	'
		2013			2012			2011

	Income tax expense at statutory rate	$	407,309		$	(44,963	)	$	(276,737	)
	Tax-exempt interest income—net of disallowed interest expense		(515,458	)		(593,130	)		(593,502	)
	Cash surrender value of life insurance income		(111,736	)		(205,634	)		(125,420	)
	Other—net		69,079			(57,343	)		(86,898	)

	Income tax (benefit)	$	(150,806	)	$	(901,070	)	$	(1,082,557	)
Schedule of the tax effects of temporary differences that give rise to significant amounts of deferred tax assets and deferred tax liabilities	'
		2013			2012
	Deferred tax assets:
	Net operating losses and credits	$	3,249,677		$	1,114,223
	Loans, principally due to difference in allowance for loan losses and deferred loan fees		826,499			1,207,696
	Nonaccrual loan interest		55,364			1,096,904
	Postretirement benefit accrual, deferred compensation		1,140,791			1,073,002
	Net unrealized loss on securities available for sale		557,165			—
	Other real estate owned		610,821			808,479
	Other		685,120			1,213,850
	Gross deferred tax asset		7,125,437			6,514,154
	Valuation allowance		(168,234	)		(128,474	)

	Total deferred tax assets		6,957,203			6,385,680

	Deferred tax liabilities:
	Net unrealized gain on securities available for sale		—			1,399,858
	Purchased loan discount		34,209			68,417
	Premises and equipment		165,493			364,990
	Other		121,217			73,050

	Total deferred tax liabilities		320,919			1,906,315

	Net deferred tax assets	$	6,636,284		$	4,479,365

OTHER_BORROWINGS_Tables

OTHER BORROWINGS (Tables)	12 Months Ended
OTHER BORROWINGS (Tables)	Dec. 31, 2013
Banking and Thrift [Abstract]	'
Schedule of maturities of the Company's Federal Home Loan Bank advances	'
					December 31,
	Maturity		Rate		2013		2012

	Aug-26	-1	N/A	$	273,079	$	291,697

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of financial instruments whose contract amounts represent credit risk	'
		Approximate
		Contractual Amount
		2013		2012

	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit	$	26,313,000	$	24,335,000
	Commercial letters of credit		2,125,000		2,218,000
Schedule of future minimum lease payments under all noncancelable lease agreements inclusive of sales tax and maintenance costs	'
	2014	$	541,972
	2015		551,831
	2016		440,869
	2017		78,908
	2018 and Thereafter		162,540

		$	1,776,120

STOCK_OPTIONS_Tables

STOCK OPTIONS (Tables)	12 Months Ended
STOCK OPTIONS (Tables)	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Summary of the status of the Company's stock options and their changes	'
		2013									2012					2011
							Weighted
					Weighted		Average							Weighted					Weighted
					Average		Remaining		Aggregate					Average					Average
					Exercise		Contractual		Intrinsic					Exercise					Exercise
		Shares			Price		Life		Value		Shares			Price		Shares			Price

	Outstanding—beginning of year		89,877		$	10.58		3.97				103,553		$	10.2		110,053		$	10.17

	Granted		—			—						—			—		—			—

	Exercised		—			—						—			—		—			—

	Expired/Terminated		(40,600	)		10.71						(13,676	)		7.74		(6,500	)		9.7

	Outstanding—end of year		49,277		$	10.47		3.18	$	—		89,877		$	10.58		103,553		$	10.2

	Options exercisable at year-end		49,277		$	10.47		3.18	$	—		89,877		$	10.58		103,553		$	10.2

	Shares available for grant		266,309									229,209					219,033

NET_INCOME_PER_COMMON_AND_COMM1

NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE (Tables)	12 Months Ended
NET INCOME PER COMMON AND COMMON EQUIVALENT SHARE (Tables)	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Schedule of reconciliation of the numerators and denominator of the basic and diluted net income per common and potential common share	'
		Net Income		Shares		Per Share
		(Numerator)		(Denominator)		Amount

	Year ended December 31, 2013

	Basic earnings per share available to common stockholders	$	1,111,953		2,152,780	$	0.52
	Nonvested restricted stock grant		—		12,830		(0.01	)
	Effect of dilutive securities: options to purchase common shares		—		—		—
	Diluted earnings per share	$	1,111,953		2,165,610	$	0.51

	Year ended December 31, 2012

	Basic earnings per share available to common stockholders	$	532,003		2,157,732	$	0.25
	Nonvested restricted stock grant		—		7,664		—
	Effect of dilutive securities: options to purchase common shares		—		—		—
	Diluted earnings per share	$	532,003		2,165,396	$	0.25

	Year ended December 31, 2011

	Basic earnings per share available to common stockholders	$	31,806		2,120,366	$	0.02
	Nonvested restricted stock grant		—		13,822		—
	Effect of dilutive securities: options to purchase common shares		—		—		—
	Diluted earnings per share	$	31,806		2,134,188	$	0.02

OTHER_REAL_ESTATE_OWNED_Tables

OTHER REAL ESTATE OWNED (Tables)	12 Months Ended
OTHER REAL ESTATE OWNED (Tables)	Dec. 31, 2013
Real Estate [Abstract]	'
Summary of transactions in other real estate owned	'
		Years Ended December 31,
		2013			2012

	Balance—beginning of year	$	8,194,955		$	10,075,837
	Additions		3,901,588			4,660,558
	Sales		(4,076,267	)		(4,074,188	)
	Write downs		(615,839	)		(2,467,252	)

	Balance—end of year	$	7,404,437		$	8,194,955

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Schedule of financial assets measured at fair value on a recurring and nonrecurring basis and the change in fair value for those specific financial instruments in which fair value has been elected	'
			Fair Value Measurements at December 31, 2013
						Quoted Prices
						In Active		Significant
						Markets for		Other		Significant
			Assets			Identical		Observable		Unobservable
			Measured at			Assets		Inputs		Inputs
			Fair Value			(Level 1)		(Level 2)		(Level 3)
	Recurring Basis:
	Assets
	Securities available for sale:
	State, county, and municipal securities		$	34,802		$	—	$	34,802	$	—
	Mortgage-backed securities			96,267			—		96,267		—
	Corporate securities			9,976			—		9,976		—
				141,045					141,045

	Nonrecurring Basis:
	Assets
	Collateral dependent impaired loans:
	Commercial Real Estate		$	10,702		$	—	$	—	$	10,702
	Single-family Residential			360			—		—		360
	Other real estate owned			7,404			—		—		7,404
				18,466							18,466

			Fair Value Measurements at December 31, 2012
						Quoted Prices
						In Active		Significant
						Markets for		Other		Significant
			Assets			Identical		Observable		Unobservable
			Measured at			Assets		Inputs		Inputs
			Fair Value			(Level 1)		(Level 2)		(Level 3)
	Recurring Basis:
	Assets
	Securities available for sale:
	State, county, and municipal securities		$	39,864		$	—	$	39,864	$	—
	Mortgage-backed securities			80,248			—		80,248		—
	Corporate securities			9,754			—		9,754		—
				129,866					129,866

	Nonrecurring Basis:
	Assets
	Collateral dependent impaired loans:
	Commercial Real Estate		$	16,929		$	—	$	—	$	16,929
	Single-family Residential			515			—		—		515
	Construction and Development			278			—		—		278
	Other real estate owned			8,195			—		—		8,195
				25,917							25,917
Significant unobservable inputs used for assets and liabilities measured at fair value on a recurring or non-recurring basis	'
		Fair Value at		Valuation	Unobservable
	(dollars in thousands)	31-Dec-13		Technique	Inputs		Range
	Collateral dependent impaired Loans:
	Commercial Real Estate	$ 10,702		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

	Single-family Residential	$ 360		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

	OREO	$ 7,404		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%
Schedule of carrying values and estimated fair values of the Company's financial instruments	'
	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Company’s financial instruments as of December 31, 2013 (in thousands):
			31-Dec-13
			Carrying			Fair Value Measurements
			Amount			Total		Level 1		Level 2		Level 3
	Financial assets:
	Cash and due from banks			6,340			6,340		6,340		—		—
	Interest-bearing deposits with banks			22,827			22,827		22,827		—		—
	Certificates of deposit			350			350		350		—		—
	Investment securities			141,285			141,285		—		141,285		—
	Other investments			874			874		874		—		—
	Loans—net			182,119			183,150		—		—		183,150
	Cash surrender value of life insurance			9,948			9,948		9,948		—		—

	Financial liabilities:
	Deposits			336,962			337,768		195,884		141,884		—
	Advances from Federal Home Loan Bank			273			273		—		273		—


				Notional			Estimated
				Amount			Fair Value

	Off-balance-sheet financial instruments:
	Commitments to extend credit			26,313			—
	Commercial letters of credit			2,125			—

	The carrying values and estimated fair values of the Company’s financial instruments at December 31, 2012 are as follows:
			31-Dec-12
			Carrying			Fair Value Measurements
			Amount			Total		Level 1		Level 2		Level 3
	Financial assets:
	Cash and due from banks			5,384			5,384		5,384		—		—
	Interest-bearing deposits with banks			34,803			34,803		34,803		—		—
	Certificates of deposit			100			100		100		—		—
	Investment securities			131,222			131,245		—		131,245		—
	Other investments			995			995		995		—		—
	Loans—net			187,489			188,233		—		—		188,233
	Cash surrender value of life insurance			9,619			9,619		9,619		—		—

	Financial liabilities:
	Deposits			340,593			341,032		184,784		156,248		—
	Advances from Federal Home Loan Bank			292			292		—		292		—


			Notional			Estimated
			Amount			Fair Value

	Off-balance-sheet financial instruments:
	Commitments to extend credit			24,335			—
	Commercial letters of credit			2,218			—

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Dec. 31, 2013
Equity [Abstract]	'
Schedule of the Company's and Bank's actual capital amounts and ratios	'
												To Be Well
							For Capital					Capitalized Under
							Adequacy					Prompt Corrective
		Actual					Purposes					Action Provisions
		Amount		Ratio			Amount		Ratio			Amount		Ratio


	As of December 31, 2013

	Total capital (to risk weighted assets):
	Consolidated	$	44,601		19	%	$	18,768		8	%		N/A		N/A
	Bank		44,376		19	%		18,779		8	%	$	23,473		10	%

	Tier I capital (to risk weighted assets):
	Consolidated		41,665		18	%		9,384		4	%		N/A		N/A
	Bank		41,441		18	%		9,389		4	%		14,084		6	%

	Tier I capital (to average assets):
	Consolidated		41,665		11	%		15,600		4	%		N/A		N/A
	Bank		41,441		11	%		15,634		4	%		19,543		5	%

	As of December 31, 2012

	Total capital (to risk weighted assets):
	Consolidated	$	44,422		19	%	$	19,038		8	%		N/A		N/A
	Bank		44,099		19	%		19,019		8	%	$	23,774		10	%

	Tier I capital (to risk weighted assets):
	Consolidated		41,441		17	%		9,519		4	%		N/A		N/A
	Bank		41,121		17	%		9,510		4	%		14,265		6	%

	Tier I capital (to average assets):
	Consolidated		41,441		11	%		15,455		4	%		N/A		N/A
	Bank		41,121		11	%		15,447		4	%		19,309		5	%

RELATEDPARTY_TRANSACTIONS_Tabl

RELATED-PARTY TRANSACTIONS (Tables)	12 Months Ended
RELATED-PARTY TRANSACTIONS (Tables)	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Summary of the activity of related party loans	'
		Years Ended December 31,
		2013			2012

	Balance at beginning of year	$	11,799,716		$	12,073,831
	New loans		6,517,864			1,339,485
	Repayments		(3,795,396	)		(1,613,600	)

	Balance—end of year	$	14,522,184		$	11,799,716

SUPPLEMENTARY_INCOME_STATEMENT1

SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables)	12 Months Ended
SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables)	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of the components of other operating expenses in excess of 1% of total interest income and other income	'
		For the years ended
		2013		2012		2011

	Professional services—legal	$	438,208	$	457,422	$	596,841
	Professional services—other		723,505		537,527		561,831
	Stationery and supplies		200,116		229,104		204,082
	Advertising		154,389		132,700		151,765
	Data processing		664,240		623,156		529,359
	ATM charges		167,728		200,314		219,069
	Telephone		305,279		307,374		304,156
	FDIC insurance premium		533,447		652,515		647,804
	Amortization of core deposit intangible		471,918		471,918		471,918
	Security and protection expense		389,614		420,707		469,576
	Other benefit expenses		336,066		365,409		375,548
	Other miscellaneous expenses		1,584,134		1,487,643		1,495,308

		$	5,968,644	$	5,885,789	$	6,027,257

CONDENSED_FINANCIAL_INFORMATIO1

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Tables)	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Schedule of condensed financial statements	'
			December 31,				December 31,
			2013				2012
	Balance Sheets
	Assets:
	Cash		$	9,837			$	204,166
	Investment in Bank			46,083,430				48,834,169
	Other assets			321,609				229,252

			$	46,414,876			$	49,267,587
	Liabilities and stockholders’ equity:
	Total liabilities		$	107,084			$	113,482
	Stockholders’ equity			46,307,792				49,154,105

			$	46,414,876			$	49,267,587

			For the Years Ended December 31,
			2013				2012				2011
	Statements of Income

	Dividends from subsidiary		$	500,000			$	—			$	—
	Other revenue			—				3,113				—
	Total revenue		$	500,000			$	3,113			$	—

	Total expenses			291,771				412,512				249,311

	Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary			208,229				(409,399	)			(249,311	)

	Income tax benefit			92,356				143,314				84,769

	Income (loss) before equity in undistributed earnings of the subsidiary			300,585				(266,085	)			(164,542	)

	Equity in undistributed earnings of the subsidiary			1,048,188				1,034,908				433,168

	Net income			1,348,773				768,823				268,626


			Years Ended December 31,
			2013				2012				2011
	Statements of Cash Flows

	Cash flows from operating activities—
	Net income		$	1,348,773			$	768,823			$	268,626
	Adjustments to reconcile net income to
	net cash provided by (used in) operating activities:
	Equity in undistributed earnings of the subsidiary			(1,048,188	)			(1,034,908	)			(433,168	)
	Restricted stock based compensation plan			(106,829	)			139,062				5,062
	Change in other assets			(92,357	)			(143,313	)			(21,895	)
	Change in other liabilities			(6,398	)			86,636				(22,585	)
	Net cash provided by (used in) operating activities			95,001				(183,700	)			(203,960	)

	Cash flows from financing activities:
	Common stock dividend paid			(171,744	)			(169,242	)			(168,663	)
	Preferred stock dividend paid			(236,820	)			(236,820	)			(236,820	)
	Net purchase of treasury stock			(61,423	)			(9,815	)			(5,372	)
	Proceeds from issuance of common stock			180,657				35,890				16,001
	Net cash used in financing activities			(289,330	)			(379,987	)			(394,854	)

	Net change in cash			(194,329	)			(563,687	)			(598,814	)

	Cash:
	Beginning of year			204,166				767,853				1,366,667
	End of year		$	9,837			$	204,166			$	767,853

Supplemental disclosures of cash flow information:
Cash paid during the year for:
Interest		$	—			$	—			$	—
Income taxes		$	26,000			$	27,615			$	8,000

QUARTERLY_FINANCIAL_DATA_Table

QUARTERLY FINANCIAL DATA (Tables)	12 Months Ended
QUARTERLY FINANCIAL DATA (Tables)	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of the Company's quarterly financial data	'
		First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
		2013			2013			2013			2013

	Interest Income	$	3,273		$	3,429		$	3,482		$	3,582
	Interest expense		235			232			224			212
	Net Interest income		3,038			3,197			3,258			3,370

	Provision for loan losses		225			50			175			(25	)
	Non-interest income		1,237			1,199			1,059			986
	Non-interest expense		3,813			4,101			3,801			4,006
	Income before income taxes		237			245			341			375

	Income tax expense (benefit)		(35	)		(26	)		11			(101	)

	Net income		272			271			330			476

	Preferred dividends		59			59			59			60

	Net income available to common stockholders	$	213		$	212		$	271		$	416

	Net income per common share - basic	$	0.1		$	0.1		$	0.13		$	0.19
	Net income per common share - diluted	$	0.1		$	0.1		$	0.13		$	0.18

		First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
		2012			2012			2012			2012

	Interest Income	$	3,935		$	4,136		$	3,984		$	3,475
	Interest expense		297			272			248			235
	Net Interest income		3,638			3,864			3,736			3,240

	Provision for loan losses		750			750			525			375
	Non-interest income		1,472			1,565			1,305			1,607
	Non-interest expense		4,376			5,387			4,298			4,098
	Income (loss) before income taxes		(16	)		(708	)		218			374

	Income tax (benefit)		(149	)		(461	)		(50	)		(241	)

	Net income (loss)		133			(247	)		268			615

	Preferred dividends		59			59			59			60

	Net income (loss) available to common stockholders	$	74		$	(306	)	$	209		$	555

	Net income (loss) per common share - basic and diluted	$	0.03		$	(0.14	)	$	0.1		$	0.26

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Subsidiaries [Member])	12 Months Ended
	Dec. 31, 2013
	item
Atlanta [Member]	'
Entity Location [Line Items]	'
Number of full-service financial centers	7
Columbus [Member]	'
Entity Location [Line Items]	'
Number of full-service financial centers	1
Birmingham [Member]	'
Entity Location [Line Items]	'
Number of full-service financial centers	1
Eutaw [Member]	'
Entity Location [Line Items]	'
Number of full-service financial centers	1

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2013	Sep. 17, 2010	Aug. 13, 2010	Aug. 13, 2010	Dec. 31, 2012	Dec. 31, 2012
	Series B and Series C Preferred Stock [Member]	Series B and Series C Preferred Stock [Member]	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]
Class of Stock [Line Items]	'	'	'	'	'	'
Number of preferred shares exchanged	'	'	7,462	'	'	'
Number of preferred shares issued	'	11,841	'	'	7,462	4,379
Monetary consideration exchanged in connection with the Exchange Transaction	'	'	$1,000	$1,000	'	'
Cumulative dividend payment for first eight years after closing date (as a percent)	2.00%	'	'	'	'	'
Period for which preferred stock dividend rate is 2%	'8 years	'	'	'	'	'
Cumulative dividend payment after the first eight years of closing date (as a percent)	9.00%	'	'	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	Dec. 31, 2012	Dec. 31, 2011
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Number of categories in which debt and equity securities are classified	3	'	'
Investment securities classified as trading securities	$0	$0	$0
Other-than-temporary impairment for securities	0	0	0
Cash Reserve Requirement Average Demand Deposit Criterion Two [Member]	'	'	'
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Cash reserve requirement, deposit with FRB as a percentage of daily average demand deposit balance	10.00%	'	'
Cash Reserve Requirement Average Demand Deposit Criterion One [Member]	'	'	'
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Cash reserve requirement, deposit with FRB as a percentage of daily average demand deposit balance	3.00%	'	'
Minimum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion Two [Member]	'	'	'
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Cash reserve requirement, daily average demand deposit balance	'	79,500,000	'
Minimum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion One [Member]	'	'	'
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Cash reserve requirement, daily average demand deposit balance	'	12,400,000	'
Maximum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion One [Member]	'	'	'
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]	'	'	'
Cash reserve requirement, daily average demand deposit balance	'	$79,500,000	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	Dec. 31, 2013
Furniture and Equipment [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'3 years
Furniture and Equipment [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years
Building and Building Improvements [Member] \| Minimum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'5 years
Building and Building Improvements [Member] \| Maximum [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'40 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Transactions in other real estate owned	'	'	'
Balance-beginning of year	$8,194,955	'	'
Additions	3,901,588	4,660,558	5,747,670
Write downs	-615,839	-2,467,252	-1,258,602
Balance-end of year	$7,404,437	$8,194,955	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 6) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'
Period over which the deposit assumption premiums are amortized	'7 years	'	'
Gross Carrying Amount, Goodwill	$362,139	$362,139	'
Amortized intangible asset:	'	'	'
Gross Carrying Amount, Core deposit intangibles	3,303,427	3,303,427	'
Accumulated Amortization, Core deposit intangibles	2,241,611	1,769,693	'
Aggregate amortization expense of core deposit intangibles	$471,918	$471,918	$471,918

SUMMARY_OF_SIGNIFICANT_ACCOUNT9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 7) (USD $)	Dec. 31, 2013
Estimated aggregate amortization expense of core deposit intangibles	'
2014	$471,918
2015	471,918
2016	117,980
2017 and thereafter	'

Recovered_Sheet1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 8) (USD $)	12 Months Ended								0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Feb. 22, 2012	Dec. 31, 2012
				Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]	Restricted Stock [Member]
				Officer [Member]	Officer [Member]	Officers and Chief Executive Officer [Member]	Officers and Chief Executive Officer [Member]	Officers and Chief Executive Officer [Member]	Chief Executive Officer [Member]	Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Options granted (in shares)	0	0	0	'	'	'	'	'	'	'
Number of nonvested shares of common stock issued to certain officers	'	'	'	'	11,000	8,500	13,500	12,500	5,000	4,000
Grant price (in dollars per share)	'	'	'	'	$4.20	'	$5.98	$4.05	$4.20	'
Cliff vesting rights (as a percent)	'	'	'	100.00%	'	100.00%	'	'	'	'
Vesting rights (as a percent)	'	'	'	'	'	'	100.00%	'	100.00%	50.00%

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Amortized Cost	$142,683,895	$125,748,187
Gross Unrealized Gains	1,624,428	4,378,327
Gross Unrealized Losses	3,263,041	260,990
Total	141,045,282	129,865,524
State, county and municipal securities [Member]	'	'
Amortized Cost	33,734,814	36,977,202
Gross Unrealized Gains	1,096,801	2,886,607
Gross Unrealized Losses	29,827	'
Total	34,801,788	39,863,809
Mortgage Backed Securities [Member]	'	'
Amortized Cost	99,142,665	79,025,394
Gross Unrealized Gains	347,751	1,356,627
Gross Unrealized Losses	3,223,142	134,482
Total	96,267,274	80,247,539
Corporate Securities [Member]	'	'
Amortized Cost	9,806,416	9,745,591
Gross Unrealized Gains	179,876	135,093
Gross Unrealized Losses	10,072	126,508
Total	$9,976,220	$9,754,176

INVESTMENTS_Details_2

INVESTMENTS (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Amortized Cost	$240,000	$1,356,119	'
Fair Value	240,420	1,379,915	1,379,915
State, county and municipal securities [Member]	'	'	'
Amortized Cost	240,000	1,356,119	'
Gross Unrealized Gains	420	23,796	'
Gross Unrealized Losses	'	'	'
Fair Value	$240,420	$1,379,915	'

INVESTMENTS_Details_3

INVESTMENTS (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Available for Sale, Amortized Cost	'	'	'
Due in one year or less	'	'	'
Due after one year through five years	12,458,522	'	'
Due after five years through ten years	29,292,070	'	'
Due after ten years	100,933,303	'	'
Total	142,683,895	'	'
Available for Sale, Fair Value	'	'	'
Due in one year or less	'	'	'
Due after one year through five years	12,731,378	'	'
Due after five years through ten years	29,849,470	'	'
Due after ten years	98,464,434	'	'
Total	141,045,282	129,865,524	'
Held to Maturity, Amortized Cost	'	'	'
Due in one year or less	'	'	'
Due after one year through five years	240,000	'	'
Due after five years through ten years	'	'	'
Due after ten years	'	'	'
Total	240,000	1,356,119	'
Held to Maturity, Fair Value	'	'	'
Due in one year or less	'	'	'
Due after one year through five years	240,420	'	'
Due after five years through ten years	'	'	'
Due after ten years	'	'	'
Total	$240,420	$1,379,915	$1,379,915

INVESTMENTS_Details_4

INVESTMENTS (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012
INVESTMENTS (Details 4) (USD $)	item	item
Securities Available for Sale, Fair value	'	'
Securities in a loss position for less than twelve months	$73,184,652	$19,818,867
Securities in a loss position for twelve months or more	5,135,792	3,888,804
Total	78,320,444	23,707,671
Securities Available for Sale, Unrealized losses	'	'
Securities in a loss position for less than twelve months	-2,947,133	-149,795
Securities in a loss position for twelve months or more	-315,908	-111,195
Total	-3,263,041	-260,990
Number of securities classified as held to maturity in an unrealized loss position	0	0
Available for sale securities portfolio disclosure	'	'
Number of investment securities in an unrealized loss position for more than 12 months	3	2
State, county and municipal securities [Member]	'	'
Securities Available for Sale, Fair value	'	'
Securities in a loss position for less than twelve months	2,774,777	'
Securities in a loss position for twelve months or more	'	'
Total	2,774,777	'
Securities Available for Sale, Unrealized losses	'	'
Securities in a loss position for less than twelve months	-29,827	'
Securities in a loss position for twelve months or more	'	'
Total	-29,827	'
Mortgage Backed Securities [Member]	'	'
Securities Available for Sale, Fair value	'	'
Securities in a loss position for less than twelve months	68,419,947	17,834,180
Securities in a loss position for twelve months or more	5,135,792	'
Total	73,555,739	17,834,180
Securities Available for Sale, Unrealized losses	'	'
Securities in a loss position for less than twelve months	-2,907,234	-134,482
Securities in a loss position for twelve months or more	-315,908	'
Total	-3,223,142	-134,482
Corporate Securities [Member]	'	'
Securities Available for Sale, Fair value	'	'
Securities in a loss position for less than twelve months	1,989,928	1,984,687
Securities in a loss position for twelve months or more	'	3,888,804
Total	1,989,928	5,873,491
Securities Available for Sale, Unrealized losses	'	'
Securities in a loss position for less than twelve months	-10,072	-15,313
Securities in a loss position for twelve months or more	'	-111,195
Total	($10,072)	($126,508)

INVESTMENTS_Details_Narrative

INVESTMENTS (Details Narrative) (USD $)	12 Months Ended
INVESTMENTS (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Securities pledged as collateral	'	'	'
Securities pledged to secure public funds on deposit and for other purposes as required by law, FHLB advances	$102,728,000	$82,428,000	'
Line of credit at Federal Reserve Bank discount window	17,700,000	17,700,000	'
Gross realized gains (losses) on securities	'	'	'
Proceeds from sale of securities	2,268,000	7,967,000	9,221,000
Gross realized gains on sale of securities	243,882	681,327	381,702
Gross realized losses on sale of securities	'	'	$180,281

LOANS_RECEIVABLE_AND_ALLOWANCE2

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	$185,276,000	$190,998,000
Allowance for loan losses	3,157,000	3,509,000
Loans, net	182,118,539	187,489,181
Commercial Financial and Agricultural Portfolio Segment [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	20,292,000	23,510,000
Commercial Real Estate Portfolio Segment [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	120,180,000	125,239,000
Single Family Residential Mortgage [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	34,864,000	34,523,000
Construction and Development Portfolio Segment [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	3,626,000	1,813,000
Consumer Portfolio Segment [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Loans, gross	$6,314,000	$5,913,000

LOANS_RECEIVABLE_AND_ALLOWANCE3

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Loans Receivable And Allowance For Loan Losses Details Narrative	'	'
Loans to area churches	$40,900,000	$49,500,000
Loans to area convenience stores	9,200,000	9,300,000
Loans to areas hotel	$25,700,000	$24,800,000

LOANS_RECEIVABLE_AND_ALLOWANCE4

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Activity in allowance for loan losses	'	'	'
Beginning balance	$3,509,367	$3,955,731	$4,188,022
Provision for loan losses	425,000	2,400,000	3,882,409
Loans charged-off	-1,485,514	-3,068,905	-4,301,629
Recoveries on loans previously charged-off	707,969	222,541	186,929
Ending Balance	$3,156,822	$3,509,367	$3,955,731

LOANS_RECEIVABLE_AND_ALLOWANCE5

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	$3,509,367	$3,955,731	$4,188,022
Provision for loan losses	425,000	2,400,000	3,882,409
Loans charged-off	-1,485,514	-3,068,905	-4,301,629
Recoveries on loans charged-off	707,969	222,541	186,929
Ending Balance	3,156,822	3,509,367	3,955,731
Commercial Financial and Agricultural Portfolio Segment [Member]	'	'	'
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	433,000	394,000	365,000
Provision for loan losses	-68,000	27,000	262,000
Loans charged-off	-22,000	-21,000	-262,000
Recoveries on loans charged-off	41,000	33,000	29,000
Ending Balance	384,000	433,000	394,000
Commercial Real Estate Portfolio Segment [Member]	'	'	'
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	1,853,000	2,206,000	2,616,000
Provision for loan losses	127,000	1,761,000	1,852,000
Loans charged-off	-710,000	-2,138,000	-2,302,000
Recoveries on loans charged-off	451,000	24,000	40,000
Ending Balance	1,721,000	1,853,000	2,206,000
Single Family Residential Mortgage [Member]	'	'	'
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	803,000	696,000	376,000
Provision for loan losses	361,000	646,000	1,049,000
Loans charged-off	-554,000	-625,000	-749,000
Recoveries on loans charged-off	121,000	86,000	20,000
Ending Balance	731,000	803,000	696,000
Construction and Development Portfolio Segment [Member]	'	'	'
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	177,000	449,000	290,000
Provision for loan losses	-56,000	-140,000	932,000
Loans charged-off	-30,000	-136,000	-773,000
Recoveries on loans charged-off	35,000	4,000	'
Ending Balance	126,000	177,000	449,000
Consumer Portfolio Segment [Member]	'	'	'
Activity in allowance for loan losses by portfolio segment	'	'	'
Beginning balance	243,000	211,000	541,000
Provision for loan losses	61,000	106,000	-212,000
Loans charged-off	-169,000	-149,000	-216,000
Recoveries on loans charged-off	60,000	75,000	98,000
Ending Balance	$195,000	$243,000	$211,000

LOANS_RECEIVABLE_AND_ALLOWANCE6

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	$3,000	$320,000	'	'
Total specific reserves	3,000	320,000	'	'
General reserves	3,154,000	3,189,000	'	'
Total	3,156,822	3,509,367	3,955,731	4,188,022
Loans individually evaluated for impairment	11,065,000	18,042,000	'	'
Loans collectively evaluated for impairment	174,211,000	172,956,000	'	'
Total	185,276,000	190,998,000	'	'
Commercial Financial and Agricultural Portfolio Segment [Member]	'	'	'	'
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	'	'	'	'
Total specific reserves	'	'	'	'
General reserves	384,000	433,000	'	'
Total	384,000	433,000	394,000	365,000
Loans individually evaluated for impairment	'	'	'	'
Loans collectively evaluated for impairment	20,292,000	23,510,000	'	'
Total	20,292,000	23,510,000	'	'
Commercial Real Estate Portfolio Segment [Member]	'	'	'	'
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	3,000	319,000	'	'
Total specific reserves	3,000	319,000	'	'
General reserves	1,718,000	1,534,000	'	'
Total	1,721,000	1,853,000	2,206,000	2,616,000
Loans individually evaluated for impairment	10,705,000	17,248,000	'	'
Loans collectively evaluated for impairment	109,475,000	107,991,000	'	'
Total	120,180,000	125,239,000	'	'
Single Family Residential Mortgage [Member]	'	'	'	'
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	'	1,000	'	'
Total specific reserves	'	1,000	'	'
General reserves	731,000	802,000	'	'
Total	731,000	803,000	696,000	376,000
Loans individually evaluated for impairment	360,000	516,000	'	'
Loans collectively evaluated for impairment	34,504,000	34,007,000	'	'
Total	34,864,000	34,523,000	'	'
Construction and Development Portfolio Segment [Member]	'	'	'	'
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	'	'	'	'
Total specific reserves	'	'	'	'
General reserves	126,000	177,000	'	'
Total	126,000	177,000	449,000	290,000
Loans individually evaluated for impairment	'	278,000	'	'
Loans collectively evaluated for impairment	3,626,000	1,535,000	'	'
Total	3,626,000	1,813,000	'	'
Consumer Portfolio Segment [Member]	'	'	'	'
Allocation of allowance for loan losses by portfolio segment	'	'	'	'
Specific Reserves, Impaired loans	'	'	'	'
Total specific reserves	'	'	'	'
General reserves	195,000	243,000	'	'
Total	195,000	243,000	211,000	541,000
Loans individually evaluated for impairment	'	'	'	'
Loans collectively evaluated for impairment	6,314,000	5,913,000	'	'
Total	$6,314,000	$5,913,000	'	'

LOANS_RECEIVABLE_AND_ALLOWANCE7

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 5) (USD $)

12 Months Ended

3 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Single Family Residential Mortgage [Member]

Commercial Financial and Agricultural Portfolio Segment [Member]

Commercial Real Estate Portfolio Segment [Member]

Construction and Development Portfolio Segment [Member]

Consumer Portfolio Segment [Member]

First Mortgage [Member]

Home Equity Line of Credit [Member]

Secured Financing Receivable [Member]

Unsecured Financing Receivable [Member]

Owner Occupied Financing Receivable [Member]

Non Owner Occupied Financing Receivable [Member]

Multi Family Financing Receivable [Member]

Construction Financing Receivable [Member]

Improved Land Financing Receivable [Member]

Unimproved Land Financing Receivable [Member]

Single Family Residential Mortgage [Member]

Commercial Financial and Agricultural Portfolio Segment [Member]

Commercial Real Estate Portfolio Segment [Member]

Construction and Development Portfolio Segment [Member]

Financing Receivable, Impaired [Line Items]

Impaired Loans - With Allowance, Unpaid Principal

$386,000

$3,813,000

$77,000

$2,856,000

$492,000

$386,000

$388,000

Impaired Loans - With Allowance, Recorded Investment

330,000

3,640,000

77,000

2,856,000

319,000

330,000

388,000

Impaired Loans - With Allowance, Allowance for Loan Losses Allocated

3,000

320,000

1,000

3,000

319,000

1,000

293,000

24,000

3,000

2,000

Impaired Loans - With no Allowance, Unpaid Principal

13,584,000

16,004,000

231,000

234,000

129,000

261,000

10,300,000

7,199,000

2,924,000

7,056,000

716,000

120,000

418,000

Impaired Loans - With no Allowance, Recorded Investment

10,735,000

14,402,000

231,000

230,000

129,000

209,000

7,968,000

7,199,000

2,407,000

5,770,000

716,000

121,000

157,000

Average Recorded Investment

11,283,000

18,321,000

231,000

128,000

210,000

8,049,000

10,116,000

2,516,000

6,420,000

359,000

1,053,000

122,000

169,000

Interest Income Recognized

$672,000

$1,361,000

$2,000

$44,000

$534,000

$480,000

$108,000

$673,000

$28,000

$103,000

$55,000

$6,000

LOANS_RECEIVABLE_AND_ALLOWANCE8

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 6) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	$4,330,000	$4,429,000
60-89 Days Past Due	1,361,000	1,854,000
Over 90 Days Past Due	2,720,000	7,783,000
Total Past Due	8,411,000	14,066,000
Current	176,865,000	176,932,000
Total	185,276,000	190,998,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	7,120,000	10,795,000
Minimum amount required for loan to be reviewed at least annually to determine appropriate loan grading	7,500,000	'
Single Family Residential Mortgage [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Total	34,864,000	34,523,000
Commercial Financial and Agricultural Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Total	20,292,000	23,510,000
Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Total	120,180,000	125,239,000
Construction and Development Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
Total	3,626,000	1,813,000
Consumer Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	6,000	49,000
60-89 Days Past Due	30,000	43,000
Over 90 Days Past Due	45,000	87,000
Total Past Due	81,000	179,000
Current	6,233,000	5,734,000
Total	6,314,000	5,913,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	45,000	87,000
First Mortgage [Member] \| Single Family Residential Mortgage [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	1,778,000	1,550,000
60-89 Days Past Due	360,000	957,000
Over 90 Days Past Due	1,840,000	3,116,000
Total Past Due	3,978,000	5,623,000
Current	22,348,000	20,106,000
Total	26,326,000	25,729,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	3,334,000	3,721,000
Home Equity Line of Credit [Member] \| Single Family Residential Mortgage [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	444,000	218,000
60-89 Days Past Due	19,000	32,000
Over 90 Days Past Due	466,000	291,000
Total Past Due	929,000	541,000
Current	7,609,000	8,253,000
Total	8,538,000	8,794,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	821,000	321,000
Secured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	125,000	24,000
60-89 Days Past Due	'	'
Over 90 Days Past Due	2,000	5,000
Total Past Due	127,000	29,000
Current	14,906,000	16,827,000
Total	15,033,000	16,856,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	2,000	5,000
Unsecured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	'	5,000
60-89 Days Past Due	'	'
Over 90 Days Past Due	'	'
Total Past Due	'	5,000
Current	5,259,000	6,649,000
Total	5,259,000	6,654,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	'	'
Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	715,000	1,463,000
60-89 Days Past Due	753,000	188,000
Over 90 Days Past Due	81,000	394,000
Total Past Due	1,549,000	2,045,000
Current	60,090,000	55,603,000
Total	61,639,000	57,648,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	1,038,000	2,029,000
Non Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	38,000	353,000
60-89 Days Past Due	199,000	634,000
Over 90 Days Past Due	286,000	3,613,000
Total Past Due	523,000	4,600,000
Current	43,287,000	50,486,000
Total	43,810,000	55,086,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	1,550,000	4,355,000
Multi Family Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	747,000	'
60-89 Days Past Due	'	'
Over 90 Days Past Due	'	'
Total Past Due	747,000	'
Current	13,984,000	12,505,000
Total	14,731,000	12,505,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	330,000	'
Construction Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	477,000	767,000
60-89 Days Past Due	'	'
Over 90 Days Past Due	'	'
Total Past Due	477,000	767,000
Current	2,542,000	222,000
Total	3,019,000	989,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	'	'
Improved Land Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	'	'
60-89 Days Past Due	'	'
Over 90 Days Past Due	'	120,000
Total Past Due	'	120,000
Current	242,000	331,000
Total	242,000	451,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	'	120,000
Unimproved Land Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]	'	'
Financing Receivable, Impaired [Line Items]	'	'
30-59 Days Past Due	'	'
60-89 Days Past Due	'	'
Over 90 Days Past Due	'	157,000
Total Past Due	'	157,000
Current	365,000	216,000
Total	365,000	373,000
Recorded Investment > 90 Days and Accruing	'	'
Nonaccrual	'	$157,000

LOANS_RECEIVABLE_AND_ALLOWANCE9

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 7) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Total	$185,276,000	$190,998,000
Single Family Residential Mortgage [Member]	'	'
Total	34,864,000	34,523,000
Single Family Residential Mortgage [Member] \| First Mortgage [Member]	'	'
Total	26,326,000	25,729,000
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]	'	'
Total	8,538,000	8,794,000
Commercial Financial and Agricultural Portfolio Segment [Member]	'	'
Total	20,292,000	23,510,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member]	'	'
Total	15,033,000	16,856,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member]	'	'
Total	5,259,000	6,654,000
Commercial Real Estate Portfolio Segment [Member]	'	'
Total	120,180,000	125,239,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member]	'	'
Total	61,639,000	57,648,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member]	'	'
Total	43,810,000	55,086,000
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member]	'	'
Total	14,731,000	12,505,000
Construction and Development Portfolio Segment [Member]	'	'
Total	3,626,000	1,813,000
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member]	'	'
Total	3,019,000	989,000
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member]	'	'
Total	242,000	451,000
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member]	'	'
Total	365,000	373,000
Consumer Portfolio Segment [Member]	'	'
Total	6,314,000	5,913,000
Pass [Member]	'	'
Total	166,627,000	158,575,000
Pass [Member] \| Single Family Residential Mortgage [Member] \| First Mortgage [Member]	'	'
Total	24,126,000	21,656,000
Pass [Member] \| Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]	'	'
Total	7,686,000	7,745,000
Pass [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member]	'	'
Total	15,009,000	16,788,000
Pass [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member]	'	'
Total	5,259,000	5,456,000
Pass [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member]	'	'
Total	50,921,000	44,252,000
Pass [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member]	'	'
Total	40,482,000	45,127,000
Pass [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member]	'	'
Total	13,704,000	10,636,000
Pass [Member] \| Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member]	'	'
Total	3,019,000	869,000
Pass [Member] \| Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member]	'	'
Total	197,000	245,000
Pass [Member] \| Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member]	'	'
Total	'	'
Pass [Member] \| Consumer Portfolio Segment [Member]	'	'
Total	6,224,000	5,801,000
Special Mention [Member]	'	'
Total	7,417,000	16,137,000
Special Mention [Member] \| Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]	'	'
Total	22,000	583,000
Special Mention [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member]	'	'
Total	'	37,000
Special Mention [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member]	'	'
Total	'	1,185,000
Special Mention [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member]	'	'
Total	5,929,000	9,551,000
Special Mention [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member]	'	'
Total	819,000	3,248,000
Special Mention [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member]	'	'
Total	647,000	1,413,000
Special Mention [Member] \| Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member]	'	'
Total	3,019,000	120,000
Substandard [Member]	'	'
Total	11,130,000	16,261,000
Substandard [Member] \| Single Family Residential Mortgage [Member] \| First Mortgage [Member]	'	'
Total	2,200,000	4,073,000
Substandard [Member] \| Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]	'	'
Total	728,000	466,000
Substandard [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member]	'	'
Total	24,000	31,000
Substandard [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member]	'	'
Total	'	13,000
Substandard [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member]	'	'
Total	4,789,000	3,845,000
Substandard [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member]	'	'
Total	2,509,000	6,711,000
Substandard [Member] \| Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member]	'	'
Total	380,000	456,000
Substandard [Member] \| Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member]	'	'
Total	45,000	206,000
Substandard [Member] \| Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member]	'	'
Total	365,000	373,000
Substandard [Member] \| Consumer Portfolio Segment [Member]	'	'
Total	90,000	87,000
Doubtful [Member]	'	'
Total	102,000	25,000
Doubtful [Member] \| Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]	'	'
Total	102,000	'
Doubtful [Member] \| Consumer Portfolio Segment [Member]	'	'
Total	'	$25,000

Recovered_Sheet2

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 8) (Troubled Debt Restructuring [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	item	item
Financing Receivable, Modifications [Line Items]	'	'
Number of Loans	11	7
Pre-Modification Recorded Investment	$1,513	$4,968
Post-Modification Recorded Investment	1,494	4,965
Number of loans for which Term was Extended	4	'
Number of loans for which interest rate was modified.	7	'
Troubled Debt Restructurings that subsequently defaulted	1	1
Home Equity Line of Credit [Member] \| Single Family Residential Mortgage [Member]	'	'
Financing Receivable, Modifications [Line Items]	'	'
Number of Loans	5	'
Pre-Modification Recorded Investment	339	'
Post-Modification Recorded Investment	340	'
Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Modifications [Line Items]	'	'
Number of Loans	3	5
Pre-Modification Recorded Investment	408	4,422
Post-Modification Recorded Investment	414	114
Non Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Financing Receivable, Modifications [Line Items]	'	'
Number of Loans	3	1
Pre-Modification Recorded Investment	766	114
Post-Modification Recorded Investment	740	113
First Mortgage [Member] \| Single Family Residential Mortgage [Member]	'	'
Financing Receivable, Modifications [Line Items]	'	'
Number of Loans	'	2
Pre-Modification Recorded Investment	'	412
Post-Modification Recorded Investment	'	$424

Recovered_Sheet3

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details Narrative 2)	12 Months Ended
	Dec. 31, 2013
Loans and Leases Receivable Disclosure [Abstract]	'
Minimum period of restructured loan past due	'90 days

PREMISES_AND_EQUIPMENT_Details

PREMISES AND EQUIPMENT (Details) (USD $)	12 Months Ended
PREMISES AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Premises and equipment, gross	$19,024,506	$18,857,518	'
Less accumulated depreciation	12,435,342	11,901,379	'
Premises and equipment-net	6,589,164	6,956,139	'
Depreciation expense	615,694	660,440	710,092
Land [Member]	'	'	'
Premises and equipment, gross	2,250,250	2,250,250	'
Building and Building Improvements [Member]	'	'	'
Premises and equipment, gross	7,672,526	7,606,772	'
Furniture and Equipment [Member]	'	'	'
Premises and equipment, gross	$9,101,730	$9,000,496	'

DEPOSITS_Details

DEPOSITS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deposits Details	'	'
NOW and money market accounts	$92,793,796	$92,671,544
Savings accounts	31,947,780	32,770,028
Time deposits of $100,000 or more	107,489,990	121,223,645
Other time deposits	33,588,990	34,585,918
Total interest-bearing deposits	265,820,556	281,251,135
Time Deposits	'	'
CDARS deposits	22,374,841	14,963,966
Maturities of time deposits	'	'
2014	97,657,485	'
2015	6,694,099	'
2016	6,773,570	'
2017	19,125,750	'
2018 and thereafter	10,828,076	'
Total	$141,078,980	'

OTHER_BORROWINGS_Details

OTHER BORROWINGS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Aug. 31, 2006	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
OTHER BORROWINGS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Affordable Housing Program [Member]	Affordable Housing Program [Member]	Affordable Housing Program [Member]	Federal Home Loan Bank Advances [Member]	Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Proceeds from AHP Award	'	'	$400,000	'	'	'	'
Interest rate (as a percent)	'	'	0.00%	0.00%	0.00%	'	'
Total loans pledged as collateral	'	'	'	33,186,000	25,087,000	'	'
Advances from Federal Home Loan Bank	273,079	291,697	'	273,000	292,000	'	'
Maximum borrowing capacity	17,700,000	17,700,000	'	'	'	78,300,000	17,700,000
Amount outstanding under line of credit	'	'	'	'	'	20,300,000	'
Advances from Federal Home Loan Bank line of credit	'	'	'	'	'	273,000	'
Letter of credit to secure public deposits	'	'	'	'	'	$20,000,000	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended								12 Months Ended
INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of income tax expense	'	'	'	'	'	'	'	'	'	'	'
Current tax expense (benefit)	'	'	'	'	'	'	'	'	$49,090	($86,388)	$675,212
Deferred tax expense (benefit)	'	'	'	'	'	'	'	'	-199,896	-814,682	-1,757,769
Total income tax (benefit)	101,000	-11,000	26,000	35,000	241,000	50,000	461,000	149,000	-150,806	-901,070	-1,082,557
Reconciliation of income tax expense with the amounts computed by applying the statutory federal income tax rate	'	'	'	'	'	'	'	'	'	'	'
Effective income tax rate on continuing operations (as a percent)	'	'	'	'	'	'	'	'	34.00%	34.00%	34.00%
Income tax expense at statutory rate	'	'	'	'	'	'	'	'	407,309	-44,963	-276,737
Tax-exempt interest income-net of disallowed interest expense	'	'	'	'	'	'	'	'	-515,458	-593,130	-593,502
Cash surrender value of life insurance income	'	'	'	'	'	'	'	'	-111,736	-205,634	-125,420
Other-net	'	'	'	'	'	'	'	'	69,079	-57,343	-86,898
Income tax (benefit)	101,000	-11,000	26,000	35,000	241,000	50,000	461,000	149,000	-150,806	-901,070	-1,082,557
Valuation allowance	'	'	'	'	'	'	'	'	'	'	'
Increase in valuation allowance	'	'	'	'	'	'	'	'	39,760	'	'
Deferred tax assets:	'	'	'	'	'	'	'	'	'	'	'
Net operating losses and credits	3,249,677	'	'	'	1,114,223	'	'	'	3,249,677	1,114,223	'
Loans, principally due to difference in allowance for loan losses and deferred loan fees	826,499	'	'	'	1,207,696	'	'	'	826,499	1,207,696	'
Nonaccrual loan interest	55,364	'	'	'	1,096,904	'	'	'	55,364	1,096,904	'
Postretirement benefit accrual, deferred compensation	1,140,791	'	'	'	1,073,002	'	'	'	1,140,791	1,073,002	'
Net unrealized loss on securities available for sale	557,165	'	'	'	'	'	'	'	557,165	'	'
Other real estate owned	610,821	'	'	'	808,479	'	'	'	610,821	808,479	'
Other	685,120	'	'	'	1,213,850	'	'	'	685,120	1,213,850	'
Gross deferred tax asset	7,125,437	'	'	'	6,514,154	'	'	'	7,125,437	6,514,154	'
Valuation allowance	-168,234	'	'	'	-128,474	'	'	'	-168,234	-128,474	'
Total deferred tax assets	6,957,203	'	'	'	6,385,680	'	'	'	6,957,203	6,385,680	'
Deferred tax liabilities:	'	'	'	'	'	'	'	'	'	'	'
Net unrealized gain on securities available for sale	'	'	'	'	1,399,858	'	'	'	'	1,399,858	'
Purchased loan discount	34,209	'	'	'	68,417	'	'	'	34,209	68,417	'
Premises and equipment	165,493	'	'	'	364,990	'	'	'	165,493	364,990	'
Other	121,217	'	'	'	73,050	'	'	'	121,217	73,050	'
Total deferred tax liabilities	320,919	'	'	'	1,906,315	'	'	'	320,919	1,906,315	'
Net deferred tax assets	$6,636,284	'	'	'	$4,479,365	'	'	'	$6,636,284	$4,479,365	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Operating Loss Carryforwards [Line Items]	'	'
Valuation allowance	$168,234	$128,474
Tax Credit Carryforward, Expiring Beginning in Year 1 [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Income tax credits	387,313	'
Internal Revenue Service (IRS) [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Net operating loss carryforwards	7,097,849	'
State and Local Jurisdiction [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Net operating loss carryforwards	5,042,011	'
Income tax credits	$4,248,345	'

EMPLOYEE_BENEFITS_Details

EMPLOYEE BENEFITS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	Dec. 31, 2012	Dec. 31, 2011
Compensation and Retirement Disclosure [Abstract]	'	'	'
Employer matching contribution as a percentage of employee contributions	50.00%	'	'
Maximum percentage of employee's compensation eligible for employer contribution match	6.00%	'	'
Expenses recognized related to the 401 (k) plan	$96,000	$98,000	$105,000
Number of participants remaining in The Plans	8	'	'
Obligation to contribute to Post Retirement Benefit Plan in event of failure to produce positive returns	0	'	'
Cash surrender value for the contracts	9,948,016	9,619,382	'
Amount recognized in noninterest expenses for the SERP and the Post Retirement Benefits Plans	336,000	365,000	376,000
Amount recognized in noninterest income related to the insurance contracts	329,000	342,000	366,000
Expenses incurred related to the Bonus Plan	$46,000	$65,000	$78,000

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Commitments to Extend Credit [Member]	'	'
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]	'	'
Approximate Contractual Amount	$26,313,000	$24,335,000
Letter of Credit [Member]	'	'
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]	'	'
Approximate Contractual Amount	$2,125,000	$2,218,000

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	12 Months Ended				0 Months Ended	12 Months Ended	0 Months Ended	1 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2007	Oct. 26, 2006	Dec. 31, 2013	Jun. 01, 2007	Jul. 01, 2007	Dec. 31, 2013
					Main Office [Member]	Main Office [Member]	Branch Location [Member]	Branch Location [Member]	Branch Location [Member]
						item			item
Operating Leased Assets [Line Items]	'	'	'	'	'	'	'	'	'
Lease term	'	'	'	'	'10 years	'	'7 years	'	'
Monthly payments required for the first year under lease	'	'	'	'	$29,466	'	'	'	'
Percentage of increase per year in monthly payments after first year	'	'	'	'	3.00%	'	'	'	'
Number of renewal options	'	'	'	'	'	1	'	'	2
Term of renewal option	'	'	'	'	'	'5 years	'	'	'5 years
Operating leases, monthly payments for four years	'	'	'	'	'	'	5,500	'	'
Monthly payment amount term one	'	'	'	'	'	'	'	'4 years	'
Operating leases, monthly payments for three years	'	'	'	'	'	'	6,000	'	'
Monthly payment amount term two	'	'	'	'	'	'	'	'3 years	'
Renewed Operating leases, monthly payments for next three years	'	'	'	'	'	6,300	'	'	'
Renewed Operating leases, monthly payments for next two years after first option	'	'	'	'	'	6,722	'	'	'
2014	541,972	'	'	'	'	'	'	'	'
2015	551,831	'	'	'	'	'	'	'	'
2016	440,869	'	'	'	'	'	'	'	'
2017	78,908	'	'	'	'	'	'	'	'
2018 and Thereafter	162,540	'	'	'	'	'	'	'	'
Total future minimum lease payments	1,776,120	'	'	'	'	'	'	'	'
Rent expense	542,000	523,000	495,000	'	'	'	'	'	'
Legal fees awarded	'	'	'	200,000	'	'	'	'	'
Settlement amount in judgment levied against the company	'	'	'	$100,000	'	'	'	'	'

STOCK_OPTIONS_Details

STOCK OPTIONS (Details) (USD $)	12 Months Ended
STOCK OPTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Shares	'	'	'
Outstanding-beginning of year (in shares)	89,877	103,553	110,053
Exercised (in shares)	'	'	'
Expired/Terminated (in shares)	-40,600	-13,676	-6,500
Outstanding-end of year (in shares)	49,277	89,877	103,553
Options exercisable at year-end (in shares)	49,277	89,877	103,553
Shares available for grant	266,309	229,209	219,033
Weighted Average Exercise Price	'	'	'
Outstanding-beginning of year (in dollars per share)	$10.58	$10.20	$10.17
Expired/Terminated (in dollars per share)	$10.71	$7.74	$9.70
Outstanding-end of year (in dollars per share)	$10.47	$10.58	$10.20
Options exercisable at year-end (in dollars per share)	$10.47	$10.58	$10.20
Additional information	'	'	'
Outstanding, Weighted Average Remaining Contractual Life	'3 years 11 months 19 days	'	'
Options exercisable at year-end, Weighted Average Remaining Contractual Life	'3 years 2 months 5 days	'	'
Additional information	'	'	'
Total fair value of options vested	'	'	$2,600,000
Total compensation cost recognized	$0	$0	$0
Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Term of the stock incentive option	'10 years	'	'
Minimum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Percentage of outstanding common stock owned by a participant	10.00%	'	'
Participant With More Than 10 Percent Ownership Interest [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Term of the stock incentive option	'5 years	'	'
Participant With More Than 10 Percent Ownership Interest [Member] \| Maximum [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Purchase price as a percentage of the fair market value of common stock	110.00%	'	'

NET_INCOME_LOSS_PER_COMMON_AND

NET INCOME (LOSS) PER COMMON AND COMMON EQUIVALENT SHARE (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Potentially dilutive options outstanding	'	'	'	'	'	'	'	'	49,277	89,877	103,553
Net Income (Numerator)	'	'	'	'	'	'	'	'	'	'	'
Basic earnings (loss) available to common stockholders	$416,000	$271,000	$212,000	$213,000	$555,000	$209,000	($306,000)	$74,000	$1,111,953	$532,003	$31,806
Nonvested restricted stock grant	'	'	'	'	'	'	'	'	'	'	'
Effect of dilutive securities: options to purchase common shares	'	'	'	'	'	'	'	'	'	'	'
Diluted earnings (loss)	'	'	'	'	'	'	'	'	$1,111,953	$532,003	$31,806
Shares (Denominator)	'	'	'	'	'	'	'	'	'	'	'
Basic (in shares)	'	'	'	'	'	'	'	'	2,152,780	2,157,732	2,120,366
Nonvested restricted stock grant (in shares)	'	'	'	'	'	'	'	'	12,830	7,664	13,822
Effect of dilutive securities: options to purchase common shares (in shares)	'	'	'	'	'	'	'	'	'	'	'
Diluted (in shares)	'	'	'	'	'	'	'	'	2,165,610	2,165,396	2,134,188
Per Share Amount	'	'	'	'	'	'	'	'	'	'	'
Basic earnings (loss) per share available to common stockholders (in dollars per share)	$0.19	$0.13	$0.10	$0.10	'	'	'	'	$0.52	$0.25	$0.02
Nonvested resticted stock grant (in dollars per share)	'	'	'	'	'	'	'	'	($0.01)	'	'
Effect of dilutive securities: options to purchase common shares (in dollars per shares)	'	'	'	'	'	'	'	'	'	'	'
Diluted earnings (loss) per share (in dollars per share)	$0.18	$0.13	$0.10	$0.10	'	'	'	'	$0.51	$0.25	$0.02

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	$141,045,282	$129,865,524
Other real estate owned	7,404,437	8,194,955
State, county and municipal securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	34,801,788	39,863,809
Mortgage Backed Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	96,267,274	80,247,539
Corporate Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	9,976,220	9,754,176
Fair Value, Inputs, Level 3 [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	10,702,000	'
Fair Value, Inputs, Level 3 [Member] \| Single Family Residential Mortgage [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	360,000	'
Fair Value, Inputs, Level 3 [Member] \| Other real estate owned [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	7,404,000	'
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	141,045,000	129,866,000
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| State, county and municipal securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	34,802,000	39,864,000
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Mortgage Backed Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	96,267,000	80,248,000
Fair Value, Measurements, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Corporate Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	9,976,000	9,754,000
Fair Value, Measurements, Recurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Financial liabilities measured at fair value	0	0
Securities available for sale:	141,045,000	129,866,000
Fair Value, Measurements, Recurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| State, county and municipal securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	34,802,000	39,864,000
Fair Value, Measurements, Recurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Mortgage Backed Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	80,248,000	80,248,000
Fair Value, Measurements, Recurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Corporate Securities [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Securities available for sale:	9,754,000	9,754,000
Fair Value, Measurements, Nonrecurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral dependent impaired loans and Other real estate owned	18,466,000	25,917,000
Fair Value, Measurements, Nonrecurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	10,702,000	16,929,000
Fair Value, Measurements, Nonrecurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Single Family Residential Mortgage [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	360,000	515,000
Fair Value, Measurements, Nonrecurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Construction and Development Portfolio Segment [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	'	278,000
Fair Value, Measurements, Nonrecurring [Member] \| Estimate of Fair Value, Fair Value Disclosure [Member] \| Other real estate owned [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Other real estate owned	7,404,000	8,195,000
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral dependent impaired loans and Other real estate owned	18,466,000	25,917,000
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Commercial Real Estate Portfolio Segment [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	10,702,000	16,929,000
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Single Family Residential Mortgage [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	360,000	515,000
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Construction and Development Portfolio Segment [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Collateral Dependent Impaired loans	'	278,000
Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Other real estate owned [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Other real estate owned	$7,404,000	$8,195,000

FAIR_VALUE_OF_FINANCIAL_INSTRU3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 2) (Fair Value, Inputs, Level 3 [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Commercial Real Estate Portfolio Segment [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Collateral Dependent Impaired loans	10,702,000
Commercial Real Estate Portfolio Segment [Member] \| Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	5.00%
Commercial Real Estate Portfolio Segment [Member] \| Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	20.00%
Single Family Residential Mortgage [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Collateral Dependent Impaired loans	360,000
Single Family Residential Mortgage [Member] \| Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	5.00%
Single Family Residential Mortgage [Member] \| Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	20.00%
Other real estate owned [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Collateral Dependent Impaired loans	7,404,000
Other real estate owned [Member] \| Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	5.00%
Other real estate owned [Member] \| Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Negative adjustment for selling costs and changes in market conditions since appraisal (as a percent)	20.00%

FAIR_VALUE_OF_FINANCIAL_INSTRU4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Financial assets:	'	'
Cash and due from banks	$6,339,676	$5,383,544
Interest-bearing deposits with banks	22,826,995	34,802,933
Certificates of deposit	350,000	100,000
Other investments	873,850	995,450
Loans-net	182,118,539	187,489,181
Cash surrender value of life insurance	9,948,016	9,619,382
Financial liabilities:	'	'
Deposits	336,962,288	340,593,443
Advances from Federal Home Loan Bank	273,079	291,697
Commitments to Extend Credit [Member]	'	'
Off-balance-sheet financial instruments:	'	'
Notional amount	26,313,000	24,335,000
Estimated fair value	'	'
Letter of Credit [Member]	'	'
Off-balance-sheet financial instruments:	'	'
Notional amount	2,125,000	2,218,000
Estimated fair value	'	'
Fair Value, Inputs, Level 1 [Member]	'	'
Financial assets:	'	'
Cash and due from banks	6,340,000	5,384,000
Interest-bearing deposits with banks	22,827,000	34,803,000
Certificates of deposit	350,000	100,000
Investment securities	'	'
Other investments	874,000	995,000
Loans-net	'	'
Cash surrender value of life insurance	9,948,000	9,619,000
Financial liabilities:	'	'
Deposits	195,884,000	184,784,000
Advances from Federal Home Loan Bank	'	'
Fair Value, Inputs, Level 2 [Member]	'	'
Financial assets:	'	'
Cash and due from banks	'	'
Interest-bearing deposits with banks	'	'
Certificates of deposit	'	'
Investment securities	141,285,000	131,245,000
Other investments	'	'
Loans-net	'	'
Cash surrender value of life insurance	'	'
Financial liabilities:	'	'
Deposits	141,884,000	156,248,000
Advances from Federal Home Loan Bank	273,000	292,000
Fair Value, Inputs, Level 3 [Member]	'	'
Financial assets:	'	'
Cash and due from banks	'	'
Interest-bearing deposits with banks	'	'
Certificates of deposit	'	'
Investment securities	'	'
Other investments	'	'
Loans-net	183,150,000	188,233,000
Cash surrender value of life insurance	'	'
Financial liabilities:	'	'
Deposits	'	'
Advances from Federal Home Loan Bank	'	'
Carrying (Reported) Amount, Fair Value Disclosure [Member]	'	'
Financial assets:	'	'
Cash and due from banks	6,340,000	5,384,000
Interest-bearing deposits with banks	22,827,000	34,803,000
Certificates of deposit	350,000	100,000
Investment securities	141,285,000	131,222,000
Other investments	874,000	995,000
Loans-net	182,119,000	187,489,000
Cash surrender value of life insurance	9,948,000	9,619,000
Financial liabilities:	'	'
Deposits	336,962,000	340,593,000
Advances from Federal Home Loan Bank	273,000	292,000
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'
Financial assets:	'	'
Cash and due from banks	6,340,000	5,384,000
Interest-bearing deposits with banks	22,827,000	34,803,000
Certificates of deposit	350,000	100,000
Investment securities	141,285,000	131,245,000
Other investments	874,000	995,000
Loans-net	183,150,000	188,233,000
Cash surrender value of life insurance	9,948,000	9,619,000
Financial liabilities:	'	'
Deposits	337,768,000	341,032,000
Advances from Federal Home Loan Bank	$273,000	$292,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended
STOCKHOLDERS' EQUITY (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Total capital (to risk weighted assets):	'	'	'
Actual, Amount	$44,601,000	$44,422,000	'
For Capital Adequacy Purposes, Amount	18,768,000	19,038,000	'
Actual, Ratio (as a percent)	19.00%	19.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	8.00%	8.00%	'
Tier I capital (to risk weighted assets):	'	'	'
Actual, Amount	41,665,000	41,441,000	'
For Capital Adequacy Purposes, Amount	9,384,000	9,519,000	'
Actual, Ratio (as a percent)	18.00%	17.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%	'
Tier I capital (to average assets):	'	'	'
Actual, Amount	41,665,000	41,441,000	'
For Capital Adequacy Purposes, Amount	15,600,000	15,455,000	'
Actual, Ratio (as a percent)	11.00%	11.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%	'
Dividend Limitation	'	'	'
Dividends paid on common stock	171,744	169,242	168,663
Dividend payout rate per common share (in dollars per share)	$0.08	'	'
Cash dividends paid on preferred stock issued to the Treasury	236,820	236,820	236,820
Subsidiaries [Member]	'	'	'
Total capital (to risk weighted assets):	'	'	'
Actual, Amount	44,376,000	44,099,000	'
For Capital Adequacy Purposes, Amount	18,779,000	19,019,000	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	23,473,000	23,774,000	'
Actual, Ratio (as a percent)	19.00%	19.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	8.00%	8.00%	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	10.00%	10.00%	'
Tier I capital (to risk weighted assets):	'	'	'
Actual, Amount	41,441,000	41,121,000	'
For Capital Adequacy Purposes, Amount	9,389,000	9,510,000	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	14,084,000	14,265,000	'
Actual, Ratio (as a percent)	18.00%	17.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	6.00%	6.00%	'
Tier I capital (to average assets):	'	'	'
Actual, Amount	41,441,000	41,121,000	'
For Capital Adequacy Purposes, Amount	15,634,000	15,447,000	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$19,543,000	$19,309,000	'
Actual, Ratio (as a percent)	11.00%	11.00%	'
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%	'
To Be Well Capitalized Under Prompt Corrective Action Provisions, Ratio (as a percent)	5.00%	5.00%	'
Subsidiaries [Member] \| Minimum [Member]	'	'	'
Dividend Limitation	'	'	'
Dividend payments approval by the regulatory agencies as a percentage of subsidiary net income for the prior period	50.00%	'	'

RELATEDPARTY_TRANSACTIONS_Deta

RELATED-PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended
RELATED-PARTY TRANSACTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Directors Officers Principal Shareholders and Associates [Member]	'	'
Activity of related party loans	'	'
Balance at beginning of year	$11,799,716	$12,073,831
New loans	6,517,864	1,339,485
Repayments	-3,795,396	-1,613,600
Balance - end of year	14,522,184	11,799,716
Management [Member]	'	'
Additional disclosure	'	'
Deposits	$6,294,099	$6,487,889

SUPPLEMENTARY_INCOME_STATEMENT2

SUPPLEMENTARY INCOME STATEMENT INFORMATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplementary Income Statement Information Details	'	'	'
Threshold for disclosure of components of other operating expenses as a percentage of total interest income and other income (as a percent)	1.00%	1.00%	1.00%
Professional services - legal	$438,208	$457,422	$596,841
Professional services - other	723,505	537,527	561,831
Stationery and supplies	200,116	229,104	204,082
Advertising	154,389	132,700	151,765
Data processing	664,240	623,156	529,359
ATM charges	167,728	200,314	219,069
Telephone	305,279	307,374	304,156
FDIC insurance premium	533,447	652,515	647,804
Amortization of core deposit intangible	471,918	471,918	471,918
Security and protection expense	389,614	420,707	469,576
Other benefit expenses	336,066	365,409	375,548
Other miscellaneous expenses	1,584,134	1,487,643	1,495,308
Other operating expenses	$5,968,644	$5,885,789	$6,027,257

CONDENSED_FINANCIAL_INFORMATIO2

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
ASSETS	'	'	'	'
Other assets	$9,996,714	$10,841,502	'	'
Total assets	387,732,673	395,604,729	'	'
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'	'	'
Total liabilities	341,424,881	346,450,624	'	'
Stockholders' equity	46,307,792	49,154,105	48,533,178	45,816,921
Total liabilities and stockholders' equity	387,732,673	395,604,729	'	'
Parent Company [Member]	'	'	'	'
ASSETS	'	'	'	'
Cash	9,837	204,166	'	'
Investment in Bank	46,083,430	48,834,169	'	'
Other assets	321,609	229,252	'	'
Total assets	46,414,876	49,267,587	'	'
LIABILITIES AND STOCKHOLDERS' EQUITY	'	'	'	'
Total liabilities	107,084	113,482	'	'
Stockholders' equity	46,307,792	49,154,105	'	'
Total liabilities and stockholders' equity	$46,414,876	$49,267,587	'	'

CONDENSED_FINANCIAL_INFORMATIO3

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary	$375,000	$341,000	$245,000	$237,000	$374,000	$218,000	($708,000)	($16,000)	$1,197,967	($132,247)	($813,931)
Income tax benefit	-101,000	11,000	-26,000	-35,000	-241,000	-50,000	-461,000	-149,000	150,806	901,070	1,082,557
Net income	476,000	330,000	271,000	272,000	615,000	268,000	-247,000	133,000	1,348,773	768,823	268,626
Parent Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Dividends from subsidiary	'	'	'	'	'	'	'	'	500,000	'	'
Other revenue	'	'	'	'	'	'	'	'	'	3,113	'
Total revenue	'	'	'	'	'	'	'	'	500,000	3,113	'
Total expenses	'	'	'	'	'	'	'	'	291,771	412,512	249,311
Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary	'	'	'	'	'	'	'	'	208,229	-409,399	-249,311
Income tax benefit	'	'	'	'	'	'	'	'	92,356	143,314	84,769
Income (loss) before equity in undistributed earnings of the subsidiary	'	'	'	'	'	'	'	'	300,585	-266,085	-164,542
Equity in undistributed earnings of the subsidiary	'	'	'	'	'	'	'	'	1,048,188	1,034,908	433,168
Net income	'	'	'	'	'	'	'	'	$1,348,773	$768,823	$268,626

CONDENSED_FINANCIAL_INFORMATIO4

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details 3) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	$476,000	$330,000	$271,000	$272,000	$615,000	$268,000	($247,000)	$133,000	$1,348,773	$768,823	$268,626
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Restricted stock based compensation plan	'	'	'	'	'	'	'	'	-106,829	139,062	5,062
Change in other assets	'	'	'	'	'	'	'	'	493,770	1,874,192	1,580,054
Net cash provided by operating activities	'	'	'	'	'	'	'	'	4,604,402	9,152,888	6,725,110
Cash flows from financing activities:	'	'	'	'	'	'	'	'	'	'	'
Common stock dividend paid	'	'	'	'	'	'	'	'	-171,744	-169,242	-168,663
Preferred stock dividend paid	'	'	'	'	'	'	'	'	-236,820	-236,820	-236,820
Proceeds from issuance of common stock	'	'	'	'	'	'	'	'	180,657	35,890	16,001
Cash:	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents, beginning of period	'	'	'	40,186,477	'	'	'	33,451,661	40,186,477	33,451,661	23,797,498
Cash and cash equivalents at end of period	29,166,671	'	'	'	40,186,477	'	'	'	29,166,671	40,186,477	33,451,661
Supplemental disclosures of cash flow information:	'	'	'	'	'	'	'	'	'	'	'
Interest	'	'	'	'	'	'	'	'	939,420	1,130,336	1,695,829
Income taxes	'	'	'	'	'	'	'	'	26,000	27,615	11,628
Parent Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Cash flows from operating activities:	'	'	'	'	'	'	'	'	'	'	'
Net income	'	'	'	'	'	'	'	'	1,348,773	768,823	268,626
Adjustments to reconcile net income to net cash provided by (used in) operating activities:	'	'	'	'	'	'	'	'	'	'	'
Equity in undistributed earnings of the subsidiary	'	'	'	'	'	'	'	'	-1,048,188	-1,034,908	-433,168
Restricted stock based compensation plan	'	'	'	'	'	'	'	'	-106,829	139,062	5,062
Change in other assets	'	'	'	'	'	'	'	'	-92,357	-143,313	-21,895
Change in other liabilities	'	'	'	'	'	'	'	'	-6,398	86,636	-22,585
Net cash provided by operating activities	'	'	'	'	'	'	'	'	95,001	-183,700	-203,960
Cash flows from financing activities:	'	'	'	'	'	'	'	'	'	'	'
Common stock dividend paid	'	'	'	'	'	'	'	'	-171,744	-169,242	-168,663
Preferred stock dividend paid	'	'	'	'	'	'	'	'	-236,820	-236,820	-236,820
Net purchase of treasury stock	'	'	'	'	'	'	'	'	-61,423	-9,815	-5,372
Proceeds from issuance of common stock	'	'	'	'	'	'	'	'	180,657	35,890	16,001
Net cash used in financing activities	'	'	'	'	'	'	'	'	-289,330	-379,987	-394,854
Net change in cash	'	'	'	'	'	'	'	'	-194,329	-563,687	-598,814
Cash:	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents, beginning of period	'	'	'	204,166	'	'	'	767,853	204,166	767,853	1,366,667
Cash and cash equivalents at end of period	9,837	'	'	'	204,166	'	'	'	9,837	204,166	767,853
Supplemental disclosures of cash flow information:	'	'	'	'	'	'	'	'	'	'	'
Interest	'	'	'	'	'	'	'	'	'	'	'
Income taxes	'	'	'	'	'	'	'	'	$26,000	$27,615	$8,000

QUARTERLY_FINANCIAL_DATA_UNAUD1

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data Details	'	'	'	'	'	'	'	'	'	'	'
Interest Income	$3,582,000	$3,482,000	$3,429,000	$3,273,000	$3,475,000	$3,984,000	$4,136,000	$3,935,000	$13,765,959	$15,529,672	$16,093,364
Interest expense	212,000	224,000	232,000	235,000	235,000	248,000	272,000	297,000	903,267	1,051,530	1,526,870
Net interest income	3,370,000	3,258,000	3,197,000	3,038,000	3,240,000	3,736,000	3,864,000	3,638,000	12,862,692	14,478,142	14,566,494
Provision for loan losses	-25,000	175,000	50,000	225,000	375,000	525,000	750,000	750,000	425,000	2,400,000	3,882,409
Non-interest income	986,000	1,059,000	1,199,000	1,237,000	1,607,000	1,305,000	1,565,000	1,472,000	4,481,119	5,948,861	5,460,858
Non-interest expense	4,006,000	3,801,000	4,101,000	3,813,000	4,098,000	4,298,000	5,387,000	4,376,000	15,720,844	18,159,250	16,958,874
Income (loss) before income taxes	375,000	341,000	245,000	237,000	374,000	218,000	-708,000	-16,000	1,197,967	-132,247	-813,931
Income tax expense (benefit)	-101,000	11,000	-26,000	-35,000	-241,000	-50,000	-461,000	-149,000	150,806	901,070	1,082,557
Net income	476,000	330,000	271,000	272,000	615,000	268,000	-247,000	133,000	1,348,773	768,823	268,626
Preferred dividends	60,000	59,000	59,000	59,000	60,000	59,000	59,000	59,000	236,820	236,820	236,820
Net income (loss) available to common stockholders	$416,000	$271,000	$212,000	$213,000	$555,000	$209,000	($306,000)	$74,000	$1,111,953	$532,003	$31,806
Net income per common share - basic	$0.19	$0.13	$0.10	$0.10	'	'	'	'	$0.52	$0.25	$0.02
Net income per common share - diluted	$0.18	$0.13	$0.10	$0.10	'	'	'	'	$0.51	$0.25	$0.02
Net income (loss) per common share - basic and diluted	'	'	'	'	$0.26	$0.10	($0.14)	$0.03	'	'	'