Citizens Bancshares Inactive 10-K31 Mar 152014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2014	Jun. 30, 2014	Mar. 27, 2015
Entity Registrant Name	CITIZENS BANCSHARES CORP /GA/
Entity Central Index Key	813640
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$11,778,167
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Nonvoting Common Stock [Member]
Entity Common Stock, Shares Outstanding			90,000
Common Stock [Member]
Entity Common Stock, Shares Outstanding			2,063,951

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and due from banks, including reserve requirements of $320,000 and $286,000 at December 31, 2014 and 2013, respectively	$2,757,515	$6,339,676
Interest-bearing deposits with banks	45,652,555	22,826,995
Certificates of deposit	350,000	350,000
Investment securities available for sale, at fair value (amortized cost of $125,594,822 and $142,683,895 at December 31, 2014 and 2013, respectively)	126,610,811	141,045,282
Investment securities held to maturity, at cost (estimated fair value of $243,118 and $240,420 at December 31, 2014 and 2013, respectively)	240,000	240,000
Other investments	792,150	873,850
Loans receivable - net	188,739,072	182,118,539
Premises and equipment - net	6,395,433	6,589,164
Cash surrender value of life insurance	10,082,081	9,948,016
Other real estate owned	4,668,152	7,404,437
Other assets	9,351,480	9,996,714
Total assets	395,639,249	387,732,673
LIABILITIES:
Noninterest-bearing deposits	83,817,581	71,141,732
Interest-bearing deposits	257,071,169	265,820,556
Total deposits	340,888,750	336,962,288
Accrued expenses and other liabilities	4,929,870	4,189,514
Advances from Federal Home Loan Bank	254,084	273,079
Total liabilities	346,072,704	341,424,881
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS' EQUITY:
Additional paid-in capital	8,119,451	7,932,710
Retained earnings	28,530,676	27,130,582
Treasury stock, at cost, 235,938 shares at December 31, 2014 and 2013	-1,881,551	-1,881,551
Accumulated other comprehensive income gain, net of income taxes	670,591	-1,081,448
Total stockholders' equity	49,566,545	46,307,792
Total liabilities and stockholders' equity	395,639,249	387,732,673
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	2,303,228	2,292,728
Nonvoting Common Stock [Member]
STOCKHOLDERS' EQUITY:
Common stock	90,000	90,000
Restricted Stock [Member]
STOCKHOLDERS' EQUITY:
Common stock	($106,850)	($16,229)

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Cash and due from banks	$320,000	$286,000
Investment securities available for sale, at fair value	125,594,822	142,683,895
Investment securities held to maturity, at cost	$243,118	$240,420
Treasury stock, shares	235,938	235,938
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	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	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	2,303,228	2,292,728
Common stock, shares outstanding	2,303,228	2,292,728
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, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest income:
Loans, including fees	$9,864,368	$10,487,067	$12,081,649
Investment securities:
Taxable	2,173,588	1,874,286	1,836,547
Tax-exempt	1,161,907	1,270,082	1,507,882
Dividends	39,582	37,771	38,481
Interest-bearing deposits	122,998	96,753	65,113
Total interest income	13,362,443	13,765,959	15,529,672
Interest expense:
Deposits	833,359	902,663	1,050,460
Other borrowings	30	604	1,070
Total interest expense	833,389	903,267	1,051,530
Net interest income	12,529,054	12,862,692	14,478,142
Provision for loan losses	75,000	425,000	2,400,000
Net interest income after provision for loan losses	12,454,054	12,437,692	12,078,142
Noninterest income:
Service charges on deposits	2,830,989	3,157,140	3,219,457
Gain on sales of securities		243,882	681,327
Bank owned life insurance	304,082	328,634	342,395
ATM surcharges	211,845	237,045	230,584
Grant income	355,000		415,000
Other operating income	738,495	514,418	1,060,098
Total noninterest income	4,440,411	4,481,119	5,948,861
Noninterest expense:
Salaries and employee benefits	6,467,504	6,504,634	6,689,215
Occupancy and equipment	2,080,517	2,127,026	2,174,356
Other real estate owned, net	893,948	1,120,540	3,409,890
Other operating expenses	5,510,175	5,968,644	5,885,789
Total noninterest expense	14,952,144	15,720,844	18,159,250
Income (loss) before income tax expense (benefit)	1,942,321	1,197,967	-132,247
Income tax benefit	133,663	-150,806	-901,070
Net income	1,808,658	1,348,773	768,823
Preferred dividends	236,820	236,820	236,820
Net income available to common stockholders	$1,571,838	$1,111,953	$532,003
Net income (loss) per common share - basic (in dollars per share)	$0.73	$0.52	$0.25
Net income (loss) per common share - diluted (in dollars per share)	$0.72	$0.51	$0.25
Weighted average common outstanding shares - basic (in shares)	2,166,818	2,152,780	2,157,732
Weighted average common outstanding shares - diluted (in shares)	2,186,393	2,165,610	2,165,396

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Comprehensive Income Loss
Net Income	$1,808,658	$1,348,773	$768,823
Other Comprehensive Income (Loss)
Unrealized holding gain (loss) on investment securities available for sale, net of tax of $902,563 for 2014, $(1,874,103) for 2013 and $279,575 for 2012	1,752,039	-3,637,965	542,705
Reclassification adjustment for holding gains included in net income, net of tax of $0 for 2014, $82,920 for 2013, and $231,651 for 2012		-160,962	-449,676
Other Comprehensive Income (Loss)	1,752,039	-3,798,927	93,029
Total Comprehensive Income (Loss)	$3,560,697	($2,450,154)	$861,852

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements Of Comprehensive Income Loss Parenthetical
Unrealized holding gain (loss) on investment securities available for sale, tax	$902,563	($1,874,103)	$279,575
Reclassification adjustment for holding gains included in net income, tax	$0	$82,920	$231,651

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Preferred Stock [Member]	Common Stock [Member]	Nonvoting Common Stock [Member]	Restricted Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
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
Net income						1,808,658			1,808,658
Other Comprehensive Loss								1,752,039	1,752,039
Issuance of common stock		10,500			104,284				114,784
Issuance of common stock (in shares)		10,500
Nonvested restricted stock				-90,621	82,457				-8,164
Dividends paid on preferred stock						-236,820			-236,820
Dividends paid on common stock						-171,744			-171,744
Balance at Dec. 31, 2014	$11,841,000	$2,303,228	$90,000	$106,850	$8,119,451	$28,530,676	($1,881,551)	$670,591	$49,566,545
Balance (in shares) at Dec. 31, 2014	11,841	2,303,228	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, 2014	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES:
Net income	$1,808,658	$1,348,773	$768,823
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	75,000	425,000	2,400,000
Depreciation	547,150	615,694	660,440
Amortization and accretion - net	974,875	1,342,645	1,438,549
Provision (benefit) for deferred income taxes	-143,267	1,433,220	-830,384
Gains on sales of securities		-243,882	-681,327
Loss on sale of other real estate owned	89,116	56,143	636,690
Restricted stock based compensation plan	-8,164	-106,829	139,062
Decrease in carrying value of other real estate owned	526,128	615,839	2,467,252
Increase in cash surrender value of life insurance	185,960
Change in other assets	-906,007	493,770	1,874,192
Change in accrued expenses and other liabilities	740,356	-1,375,971	279,591
Net cash provided by operating activities	3,889,805	4,604,402	9,152,888
INVESTING ACTIVITIES:
Net change in certificates of deposit		-250,000
Proceeds from the sales, maturities and paydowns of securities available for sale	21,483,938	30,233,702	39,953,870
Proceeds from the maturities and paydowns of of securities held to maturity		1,119,150	1,941,274
Purchases of investment securities available for sale	-4,856,383	-47,766,287	-45,717,236
Net change in other investments	81,700	121,600	316,400
Net change in loans	-7,937,597	1,085,325	874,155
Purchases of premises and equipment, net	-353,419	-248,719	-388,416
Proceeds from the sale of other real estate owned	3,321,668	4,020,124	3,437,498
Net cash provided by (used in) investing activities	11,739,907	-11,685,105	417,545
FINANCING ACTIVITIES:
Net change in deposits	3,926,462	-3,631,155	-2,437,380
Net decrease in Federal Home Loan Bank advances	-18,995	-18,618	-18,250
Common stock dividend paid	-171,744	-171,744	-169,242
Preferred stock dividend paid	-236,820	-236,820	-236,820
Net purchase of treasury stock		-61,423	-9,815
Proceeds from issuance of common stock	114,784	180,657	35,890
Net cash provided by (used in) financing activities	3,613,687	-3,939,103	-2,835,617
Net change in cash and cash equivalents	19,243,399	-11,019,806	6,734,816
Cash and cash equivalents, beginning of period	29,166,671	40,186,477	33,451,661
Cash and cash equivalents at end of period	48,410,070	29,166,671	40,186,477
Supplemental disclosures of cash paid during the period for:
Interest	874,690	939,420	1,130,336
Income taxes		26,000	27,615
Supplemental disclosures of noncash transactions:
Real estate acquired through foreclosure	1,200,627	3,901,588	4,660,558
Change in unrealized gain (loss) on investment securities available for sale, net of taxes	$1,752,039	($3,798,927)	$93,029

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2014
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—The consolidated 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 $13.3 million and $89.0 million and 10% of the Company’s daily average demand deposit balance above $89.0 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 2014, 2013, or 2012.
	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 2014, 2013 or 2012.
	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, 2014 and 2013 are summarized below:

			Years Ended December 31,
			2014				2013

	Balance—beginning of year		$	7,404,437			$	8,194,955
	Additions			1,200,627				3,901,588
	Sales			(3,410,784	)			(4,076,267	)
	Write downs			(526,128	)			(615,839	)

	Balance—end of year		$	4,668,152			$	7,404,437

	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-14								31-Dec-13
			Gross				Accumulated				Gross		Accumulated
			Carrying				Amortization				Carrying		Amortization
			Amount								Amount

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

	Amortized intangible asset:
	Core deposit intangibles		$	3,303,427			$	2,713,529			$	3,303,427	$	2,241,611


	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,
		2014				2013				2012

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:

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 2014, 2013, and 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, 2012 and 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 Officer at 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 $6.30. The 2013 restricted common stock will vest 100% (Cliff vesting) on January 1, 2016.
In 2014, 11,885 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO) at a grant price of $8.85. These restricted common stock shares will vest 100% (Cliff vesting) on January 1, 2017. In addition, 11,450 nonvested shares of common stock were issued to the Chief Executive Officer (CEO) at a grant price of $8.04 as a bonus. These restricted common stock shares will vest 100% (Cliff vesting) on March 23, 2016 and transferability is subject to TARP regulations pertaining to repayment of TARP funding in 25 percent increments.

Recently Issued Accounting Standards—In January 2014, the FASB amended Receivables topic of the Accounting Standards Codification. The amendments are intended to resolve diversity in practice with respect to when a creditor should reclassify a collateralized consumer mortgage loan to other real estate owned (OREO). In addition, the amendments require a creditor reclassify a collateralized consumer mortgage loan to OREO upon obtaining legal title to the real estate collateral, or the borrower voluntarily conveying all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. The amendments will be effective for the Company for annual periods, and interim periods within those annual periods beginning after December 15, 2014, with early implementation of the guidance permitted. In implementing this guidance, assets that are reclassified from real estate to loans are measured at the carrying value of the real estate at the date of adoption. Assets reclassified from loans to real estate are measured at the lower of the net amount of the loan receivable or the fair value of the real estate less costs to sell at the date of adoption. The Company will apply the amendment prospectively. The Company does not expect these amendments to have a material effect on its financial statements.
In May 2014, the FASB issued guidance to change the recognition of revenue from contracts with customers. The core principle of the new guidance is that an entity should recognize revenue to reflect the transfer of goods and services to customers in an amount equal to the consideration the entity receives or expects to receive. The guidance will be effective for the Company for reporting periods beginning after December 15, 2016. The Company will apply the guidance using a full retrospective approach. The Company does not expect these amendments to have a material effect on its financial statements.
In August 2014, the FASB issued guidance that is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. In connection with preparing financial statements, management will need to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the organization’s ability to continue as a going concern within one year after the date that the financial statements are issued. The amendments will be effective for the Company for annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company does not expect these amendments to have a material effect on its financial statements.
In January 2015, the FASB issued guidance that eliminated the concept of extraordinary items from U.S. GAAP. Existing U.S. GAAP required that an entity separately classify, present, and disclose extraordinary events and transactions. The amendments will eliminate the requirements for reporting entities to consider whether an underlying event or transaction is extraordinary, however, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. The amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The amendments may be applied either prospectively or retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. 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 2014 presentation. Such reclassifications had no impact on net income or retained earnings as previously reported.

INVESTMENTS

INVESTMENTS	12 Months Ended
INVESTMENTS	Dec. 31, 2014
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, 2014:

	State, county, and municipal securities		$	28,179,407		$	1,513,824		$	—		$	29,693,231
	Mortgage-backed securities			87,548,174			436,580			1,070,052		$	86,914,702
	Corporate securities			9,867,241			135,637			—			10,002,878
	Totals		$	125,594,822		$	2,086,041		$	1,070,052		$	126,610,811

	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


	Investment securities held to maturity are summarized as follows:
						Gross			Gross
			Amortized			Unrealized			Unrealized			Fair
			Cost			Gains			Losses			Value
	At December 31, 2014:

	State, county, and municipal securities		$	240,000		$	3,118		$	—		$	243,118

	At December 31, 2013:

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

	The amortized costs and fair values of investment securities at December 31, 2014, 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		$	—		$	—		$	2,000,000		$	2,007,740
	Due after one year through five years			240,000			243,118			11,977,826			12,267,861
	Due after five years through ten years			—			—			30,985,459			32,420,789
	Due after ten years			—			—			80,631,537			79,914,421
			$	240,000		$	243,118		$	125,594,822		$	126,610,811



	There were no securities sold in 2014. Proceeds from the sale of securities were $2,268,000 and $7,967,000 in 2013, and 2012, respectively. Gross realized gains on sales of securities were $243,882 and $681,327 in 2013, and 2012, respectively. There were no gross realized losses on sales of securities in 2013 and 2012.
	Investment securities with carrying values of approximately $99,299,000 and $102,728,000 at December 31, 2014 and 2013, respectively, were pledged to secure public funds on deposit and for other purposes as required by law, FHLB advances and a $21.8 million 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, 2014 and December 31, 2013. 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, 2014:
	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		$	—		$	—		$	—		$	—		$	—		$	—

Mortgage-backed securities			15,383,833			(151,511	)		40,642,844			(918,541	)		56,026,677			(1,070,052	)

Corporate securities			—			—			—			—			—			—
Total		$	15,383,833		$	(151,511	)	$	40,642,844		$	(918,541	)	$	56,026,677		$	(1,070,052	)




There were no held to maturity securities in an unrealized loss position at December 31, 2014 or 2013.

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	)


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, 2014 and 2013, the Company had twenty-one and three 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, 2014
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,
			2014				2013

	Commercial, financial, and agricultural		$	33,308			$	20,292
	Commercial Real Estate			116,437				120,180
	Single-Family Residential			31,940				34,864
	Construction and Development			2,925				3,626
	Consumer			6,428				6,314
				191,038				185,276

	Allowance for loan losses			2,299				3,157

	Loans receivable-net		$	188,739			$	182,119

	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 collectability 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 $41.9 million and $40.9 million at December 31, 2014 and 2013, respectively, which are generally secured by real estate.

		·	The Company’s loans to area convenience stores were approximately $7.3 million and $9.2 million at December 31, 2014 and 2013, respectively. Loans to convenience stores are generally secured by real estate.

		·	The Company’s loans to area hotels were approximately $21.3 million and $25.7 million at December 31, 2014 and 2013, respectively, which are generally secured by real estate.
	Activity in the allowance for loan losses by portfolio segment is summarized as follows (in thousands):


			For the Year Ended December, 2014
							Commercial				Single-family				Construction
			Commercial				Real Estate				Residential				& Development				Consumer				Total

	Beginning balance		$	384			$	1,721			$	731			$	126			$	195			$	3,157
	Provision for loan losses			(12	)			27				(129	)			69				120				75
	Loans charged-off			(9	)			(562	)			(468	)			(137	)			(182	)			(1,358	)
	Recoveries on loans charged-off			52				180				120				14				59				425
	Ending Balance		$	415			$	1,366			$	254			$	72			$	192			$	2,299

			For the Year Ended December, 2013

							Commercial				Single-family				Construction
			Commercial				Real Estate				Residential				& 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				Single-family				Construction
			Commercial				Real Estate				Residential				& 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



	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, 2014 and 2013, 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, 2014
		Commercial				Commercial				Single-				Construction				Consumer				Total
						Real Estate				family				& Development
										Residential
Allowance for loan losses:
Specific Reserves:
Impaired loans		$	—			$	91			$	51			$	—			$	—			$	142
Total specific reserves			—				91				51				—				—				142
General reserves			415				1,275				203				72				192				2,157
Total		$	415			$	1,366			$	254			$	72			$	192			$	2,299

Loans outstanding:
Loans individually evaluated for impairment		$	—			$	9,787			$	280			$	219			$	—			$	10,286
Loans collectively evaluated for impairment			33,308				106,650				31,660				2,706				6,428				180,752
Total		$	33,308			$	116,437			$	31,940			$	2,925			$	6,428			$	191,038



		At December 31, 2013
		Commercial				Commercial				Single-				Construction				Consumer				Total
						Real Estate				family				& Development
										Residential
Allowance for loan losses:
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 outstanding:
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

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

		At December 31, 2014
														Impaired Loans - With
		Impaired Loans - With Allowance												no Allowance
		Unpaid				Recorded				Allowance				Unpaid				Recorded				Average				Interest
		Principal				Investment				for Loan				Principal				Investment				Recorded				Income
										Losses												Investment				Recognized
										Allocated
Residential:
First mortgages		$	—			$	—			$	—			$	—			$	—			$	—			$	—
HELOC’s and equity			102				102				51				178				178				86				35
Commercial
Secured			—				—				—				—				—				—				—
Unsecured			—				—				—				—				—				—				—
Commercial Real Estate:
Owner occupied			81				81				81				8,014				7,457				7,575				717
Non-owner occupied			—				—				—				2,388				2,154				2,228				165
Multi-family			95				95				10				—				—				97				69
Construction and Development:																											.
Construction			—				—				—				356				219				292				30
Improved Land			—				—				—				—				—				—				—
Unimproved Land			—				—				—				—				—				—				—
Consumer and Other			—				—								—				—				—				—
Total		$	278			$	278			$	142			$	10,936			$	10,008			$	10,278			$	1,016

		At December 31, 2013
														Impaired Loans - With
		Impaired Loans - With Allowance												no Allowance
		Unpaid				Recorded				Allowance				Unpaid				Recorded				Average				Interest
		Principal				Investment				for Loan				Principal				Investment				Recorded				Income
										Losses												Investment				Recognized
										Allocated
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

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


		At December 31, 2014
																										Recorded
																										Investment
		30- 59				60- 89				Over 90												Total				> 90 Days
		Days Past				Days Past				Days Past				Total								Loans				and
		Due				Due				Due				Past Due				Current				Receivable				Accruing		Nonaccrual
Residential:
First mortgages		$	2,273			$	1,190			$	1,036			$	4,499			$	19,960			$	24,459			$	35	$	1,513
HELOC’s and equity			60				550				184				794				6,687				7,481				—		286
Commercial:
Secured			—				187				—				187				28,232				28,419				—		—
Unsecured			—				—				—				—				4,889				4,889				—		—
Commercial Real Estate:
Owner occupied			767				—				228				995				59,065				60,060				—		1,222
Non-owner occupied			1,429				588				84				2,101				42,425				44,526				—		1,026
Multi-family			35				327				95				457				11,394				11,851				—		95
Construction and Development:
Construction			—				—				—				—				2,759				2,759				—		—
Improved Land			103				—				—				103				63				166				—		—
Unimproved Land			—				—				—				—				—				—				—		—
Consumer and Other			6				22				18				46				6,382				6,428				—		18
Total		$	4,673			$	2,864			$	1,645			$	9,182			$	181,856			$	191,038			$	35	$	4,160

		At December 31, 2013
																										Recorded
																										Investment
		30- 59				60- 89				Over 90												Total				> 90 Days
		Days Past				Days Past				Days Past				Total								Loans				and
		Due				Due				Due				Past Due				Current				Receivable				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

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, 2014

										Special
		Total				Pass Credits				Mention				Substandard				Doubtful
Single-Family Residential:
First mortgages		$	24,459			$	22,168			$	—			$	2,291			$	—
HELOC’s and equity			7,481				6,346				557				476				102
Commercial, financial, and agricultural:
Secured			28,419				28,419				—				—				—
Unsecured			4,889				4,889				—				—				—
Commercial Real Estate:
Owner occupied			60,060				50,603				4,673				4,702				82
Non-owner occupied			44,526				37,750				4,805				1,971				—
Multi-family			11,851				10,353				1,368				130				—
Construction and Development:
Construction			2,759				2,540				—				219				—
Improved Land			166				127				39				—				—
Unimproved Land			—				—				—				—				—
Consumer			6,428				6,392				5				13				18
Total		$	191,038			$	169,587			$	11,447			$	9,802			$	202

		At December 31, 2013

										Special
		Total				Pass Credits				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

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, 2014, 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, 2014, the Bank modified 2 loans that were considered to be troubled debt restructurings. We extended the terms and decreased the interest rate on both loans (dollar in thousands).

		31-Dec-14
						Pre-Modification				Post-Modification
		Number of				Recorded				Recorded
		Loans				Investment				Investment
Troubled Debt Restructurings
Residential:
HELOC’s and equity			2			$	90			$	94
Total			2			$	90			$	94


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
						Pre-Modification				Post-Modification
		Number of				Recorded				Recorded
		Loans				Investment				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 2013, one loan that had previously been restructured within the previous twelve months was in default. There were no loans in default that had been restructured within the previous twelve months during 2014.
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, 2014
Premises And Equipment
PREMISES AND EQUIPMENT		4	PREMISES AND EQUIPMENT
	Premises and equipment are summarized as follows:

			December 31,
			2014		2013

	Land		$	2,250,250	$	2,250,250
	Buildings and improvements			7,692,420		7,672,526
	Furniture and equipment			9,435,255		9,101,730
				19,377,925		19,024,506
	Less accumulated depreciation			12,982,492		12,435,342

			$	6,395,433	$	6,589,164

	Depreciation expense amounted to $547,000, $616,000 and $660,000 for the years ended December 31, 2014, 2013, and 2012, respectively.

DEPOSITS

DEPOSITS	12 Months Ended
DEPOSITS	Dec. 31, 2014
Banking and Thrift [Abstract]
DEPOSITS	5	DEPOSITS
	The following is a summary of interest-bearing deposits:

			December 31,
			2014		2013

	NOW and money market accounts		$	84,620,492	$	92,793,796
	Savings accounts			33,555,840		31,947,780
	Time deposits of $100,000 or more			108,109,124		107,489,990
	Other time deposits			30,785,713		33,588,990

			$	257,071,169	$	265,820,556

	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 $24,789,000 and $22,375,000 in CDARS deposits at December 31, 2014 and 2013, respectively.
	Time deposits that meet or exceed the FDIC Insurance limit of $250,000 were $47,478,000 and $40,603,000 as at December 31, 2014 and 2013, respectively.
	At December 31, 2014, maturities of time deposits are approximately as follows:

	2015		$	97,895,217
	2016			9,610,112
	2017			20,173,085
	2018			10,165,195
	2019 and thereafter			1,051,228
			$	138,894,837

OTHER_BORROWINGS

OTHER BORROWINGS

12 Months Ended

Dec. 31, 2014

Banking and Thrift [Abstract]

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, 2014 and 2013 had a remaining balance of approximately $254,000 and $273,000, 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, 2014 and 2013, total loans pledged as collateral were $31,727,000 and $33,186,000, respectively.

As of December 31, 2014 and 2013, maturities of the Company’s Federal Home Loan Bank Advances are approximately as follows:

December 31,

Maturity

Rate

2014

2013

August-2026 (1)

N/A

254,084

273,079

’(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, 2014, the Company has an $80.2 million line of credit facility at the FHLB of which $20.3 million was outstanding consisting of an advance of $254,000 and a letter of credit to secure public deposits in the amount of $20.0 million. The Company also had $21.8 million of borrowing capacity at the Federal Reserve Bank discount window.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	7	INCOME TAXES
	The components of income tax expense consist of:
			2014			2013			2012

	Current tax expense (benefit)		$	(33,783	)	$	49,090		$	(86,388	)
	Deferred tax expense (benefit)			167,446			(199,896	)		(814,682	)

	Total income tax (benefit)		$	133,663		$	(150,806	)	$	(901,070	)

	Income tax expense for the years ended December 31, 2014, 2013, and 2012 differed from the amounts computed by applying the statutory federal income tax rate of 34% to earnings before income taxes as follows:
			2014			2013			2012

	Income tax expense (benefit) at statutory rate		$	660,389		$	407,309		$	(44,963	)
	Tax-exempt interest income—net of disallowed interest expense			(390,986	)		(515,458	)		(593,130	)
	Cash surrender value of life insurance income			(172,759	)		(111,736	)		(205,634	)
	Other—net			37,019			69,079			(57,343	)

	Income tax (benefit)		$	133,663		$	-150,806		$	(901,070	)

	In 2014, the valuation allowance increased by $8,554.

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

			2014			2013
	Deferred tax assets:
	Net operating losses and credits		$	3,344,993		$	3,249,677
	Loans, principally due to difference in allowance for loan losses and deferred loan fees			564,662			826,499
	Nonaccrual loan interest			44,495			55,364
	Postretirement benefit accrual, deferred compensation			1,116,664			1,140,791
	Net unrealized loss on securities available for sale			—			557,165
	Other real estate owned			547,857			610,821
	Other			704,429			685,120
	Gross deferred tax asset			6,323,100			7,125,437
	Valuation allowance			(176,778	)		(168,234	)

	Total deferred tax assets			6,146,322			6,957,203

	Deferred tax liabilities:
	Net unrealized gain on securities available for sale			345,400			—
	Purchased loan discount			—			34,209
	Premises and equipment			138,158			165,493
	Other			96,491			121,217

	Total deferred tax liabilities			580,049			320,919

	Net deferred tax assets		$	5,566,273		$	6,636,284

	The Company has, at December 31, 2014, net operating loss carryforwards of $7,187,494 for federal income tax purposes and $5,486,988 for state income tax purposes, which begin to expire in the year 2016. The Company also has certain state income tax credits of $422,111 at December 31, 2014 which begins to expire in the year 2015. 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 $176,778 valuation allowance has been provided against state tax carry forwards totaling $4,464,096.
	Tax returns for 2011 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, 2014
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, 2014, 2013 and 2012, the Company recognized $89,000, $96,000 and $98,000, 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, 2014 and 2013, the cash surrender value of these insurance contracts was $10,082,000 and $9,948,000, 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 $165,000, $336,000, and $365,000 in 2014, 2013 and 2012, respectively, in noninterest expenses. The Company recognized $304,000, $329,000, and $342,000 in 2014, 2013 and 2012, 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 in 2014 and 2013, respectively, and $65,000 in 2012 for expenses related to the Bonus Plan.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2014
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
			2014		2013
	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit		$	26,833,000	$	26,313,000
	Commercial letters of credit			2,027,000		2,125,000


	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 its first 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, 2014, 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:

	2015		$	551,831
	2016			440,869
	2017			78,908
	2018			81,270
	2019 and Thereafter			81,270

			$	1,234,148

	Rent expense in 2014, 2013, and 2012 was approximately $550,000, $542,000, and $523,000, respectively.

	Legal—During 2007, legal fees were awarded to the plaintiff and the Company is required to pay $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. On June 11, 2014, the Court rendered a decision in favor of the plaintiff in the amount of $109,400. On July 10, 2014, the Court issued a judgment for legal fees in the amount of $200,000 which had been accrued at December 31, 2014 and 2013. Negotiations of any interest due are ongoing. 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, 2014
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, 2014, 2013, and 2012, and changes during the years ended on those dates is presented below:


			2014								2013							2012
							Weighted									Weighted
					Weighted		Average							Weighted		Average					Weighted
					Average		Remaining		Aggregate					Average		Remaining					Average
					Exercise		Contractual		Intrinsic					Exercise		Contractual					Exercise
			Shares		Price		Life		Value		Shares			Price		Life		Shares			Price

	Outstanding—beginning of year			49,277	$	10.47		3.18				89,877		$	10.58		3.97		103,553		$	10.2

	Granted			—		—						—			—				—			—

	Exercised			—		—						—			—				—			—

	Expired/Terminated			—		—						(40,600	)		10.71				(13,676	)		7.74

	Outstanding—end of year			49,277	$	10.47		2.18	$	5,775		49,277		$	10.47		3.18		89,877		$	10.58

	Options exercisable at year-end			49,277	$	10.47		2.18	$	5,775		49,277		$	10.47		3.18		89,877		$	10.58

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

	There was no compensation cost recognized during 2014, 2013, and 2012.

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, 2014
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 2014, 2013 and 2012 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, 2014 and 2013, there were 49,277 potentially dilutive options outstanding. As of December 31, 2012, there were 89,877 potentially dilutive options outstanding. 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, 2014, 2013, and 2012.

			Net Income		Shares		Per Share
			(Numerator)		(Denominator)		Amount

	Year ended December 31, 2014

	Basic earnings per share available to common stockholders		$	1,571,838		2,166,818	$	0.73
	Nonvested restricted stock grant			—		19,575		(0.01	)
	Effect of dilutive securities: options to purchase common shares			—		—		—

	Diluted earnings per share		$	1,571,838		2,186,393	$	0.72

	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

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Dec. 31, 2014
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, 2014 and December 31, 2013, 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, 2014
						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		$	29,693		$	—		$	29,693			$	—
	Mortgage-backed securities			86,915			—			86,915				—
	Corporate securities			10,003			—			10,003				—
				126,611						126,611

	Nonrecurring Basis:
	Assets
	Impaired loans:
	Commercial Real Estate		$	9,696		$	—		$	—			$	9,696
	Single-family Residential			229			—			—				229
	Construction & Development			219			—			—				219
	Other real estate owned			4,668			—			—				4,668
				14,812										14,812

			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
	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

For Level 3 assets and liabilities measured at fair value on a recurring or non-recurring basis as of December 31, 2014, the significant unobservable inputs used in the fair value measurements were as follows (dollars in thousands):


Commercial Real Estate		$	9,696			Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal			5% - 20%

Single-family Residential		$	229			Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal			5% - 20%

Construction & Development		$	219			Appraised Value		Negative adjustment for selling costs and changes in market conditions since appraisal			5% - 20%

OREO		$	4,668			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, 2014 (in thousands):

		31-Dec-14
		Carrying			Fair Value Measurements
		Amount			Total			Level 1				Level 2			Level 3
Financial assets:
Cash and due from banks		$	2,758		$	2,758		$	2,758			$	—		$	—
Interest-bearing deposits with banks			45,653			45,653			45,653				—			—
Certificates of deposit			350			350			350				—			—
Investment securities			126,851			126,854			—				126,854			—
Other investments			792			792			792				—			—
Loans-net			188,739			188,195			—				—			188,195
Cash surrender value of life insurance			10,082			10,082			10,082				—			—

Financial liabilities:
Deposits		$	340,889		$	341,719		$	201,994			$	139,725		$	—
Advances from Federal Home Loan Bank			254			254			—				254			—

		Notional			Estimated
		Amount			Fair Value
Off-balance-sheet financial instruments:
Commitments to extend credit		$	26,883		$	—
Commercial letters of credit			2,027			—
The carrying values and estimated fair values of the Company’s financial instruments at December 31, 2013 are as follows (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			—

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2014
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, 2014, the Company meets all capital adequacy requirements to which it is subject.
	As of December 31, 2014, 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, 2014

	Total capital (to risk weighted assets):
	Consolidated		$	45,943		19	%	$	18,854		8	%		N/A		N/A
	Bank			45,500		19	%		18,822		8	%	$	23,527		10	%

	Tier I capital (to risk weighted assets):
	Consolidated			43,644		19	%		9,427		4	%		N/A		N/A
	Bank			43,201		18	%		9,411		4	%		14,116		6	%

	Tier I capital (to average assets):
	Consolidated			43,644		11	%		15,779		4	%		N/A		N/A
	Bank			43,201		11	%		15,763		4	%		19,704		5	%

	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	%

	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 on its common stock in 2014 and 2013, respectively. The annual dividend payout rate was $0.08 per common share in 2014 and 2013. In addition, the Company paid cash dividends totaling $237,000 in 2014 and 2013, respectively, on its preferred stock issued to the Treasury.

	Basel III—The ultimate impact of the Basel III rules on the Company and the Bank is currently being reviewed and is dependent upon when certain requirements of the rule will be fully phased in. We believe that the final rule will not have a material impact on our regulatory capital ratios, business, financial condition, results of operations and cash flows.

RELATEDPARTY_TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
RELATED-PARTY TRANSACTIONS	Dec. 31, 2014
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 2014 and 2013. 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 2014 and 2013.

	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 collectability or present other unfavorable features.
	The following table summarizes the activity in these loans during 2014 and 2013:

			Years Ended December 31,
			2014			2013

	Balance at beginning of year		$	14,522,184		$	11,799,716
	New loans			2,841,922			6,517,864
	Repayments			(5,392,794	)		(3,795,396	)

	Balance—end of year		$	11,971,312		$	14,522,184

	Deposits by directors, executive officers of the Company, the Bank, and associates of such persons, totaled $5,645,426 and $6,294,099 at December 31, 2014 and 2013, respectively.

SUPPLEMENTARY_INCOME_STATEMENT

SUPPLEMENTARY INCOME STATEMENT INFORMATION	12 Months Ended
SUPPLEMENTARY INCOME STATEMENT INFORMATION	Dec. 31, 2014
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
			2014		2013		2012

	Professional services—legal		$	309,411	$	438,208	$	457,422
	Professional services—other			598,451		723,505		537,527
	Stationery and supplies			144,702		200,116		229,104
	Data processing			695,863		664,240		623,156
	Telephone			284,260		305,279		307,374
	FDIC insurance premium			329,000		533,447		652,515
	Amortization of core deposit intangible			471,918		471,918		471,918
	Security and protection expense			394,980		389,614		420,707
	Advertising and Marketing			126,082		154,389		132,700
	Other benefit expenses			165,276		336,066		365,409
	Other miscellaneous expenses			1,990,232		1,751,862		1,687,957

			$	5,510,175	$	5,968,644	$	5,885,789

CONDENSED_FINANCIAL_INFORMATIO

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY)	12 Months Ended
	Dec. 31, 2014
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,
			2014				2013
	Balance Sheets
	Assets:
	Cash		$	119,075			$	9,837
	Investment in Bank			49,123,228				46,083,430
	Other assets			400,698				321,609

			$	49,643,001			$	46,414,876
	Liabilities and stockholders’ equity:
	Total liabilities		$	76,456			$	107,084
	Stockholders’ equity			49,566,545				46,307,792

			$	49,643,001			$	46,414,876
			For the Years Ended December 31,
			2014				2013				2012
	Statements of Income

	Dividends from subsidiary		$	671,000			$	500,000			$	—
	Other revenue			3,426				—				3,113
	Total revenue			674,426				500,000				3,113

	Total expenses			232,616				291,771				412,512

	Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary			441,810				208,229				(409,399	)

	Income tax benefit			79,089				92,356				143,314

	Income (loss) before equity in undistributed earnings of the subsidiary			520,899				300,585				(266,085	)

	Equity in undistributed earnings of the subsidiary			1,287,759				1,048,188				1,034,908

	Net income		$	1,808,658			$	1,348,773			$	768,823

			Years Ended December 31,
			2014				2013				2012
	Statements of Cash Flows

	Cash flows from operating activities—
	Net income		$	1,808,658			$	1,348,773			$	768,823
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity in undistributed earnings of the subsidiary			(1,287,759	)			(1,048,188	)			(1,034,908	)
	Restricted stock based compensation plan			(8,164	)			(106,829	)			139,062
	Change in other assets			(79,089	)			(92,357	)			(143,313	)
	Change in other liabilities			(30,628	)			(6,398	)			86,636
	Net cash provided by (used in) operating activities			403,018				95,001				(183,700	)


	Cash flows from financing activities:
	Common stock dividend paid			(171,744	)			(171,744	)			(169,242	)
	Preferred stock dividend paid			(236,820	)			(236,820	)			(236,820	)
	Net purchase of treasury stock			—				(61,423	)			(9,815	)
	Proceeds from issuance of common stock			114,784				180,657				35,890
	Net cash used in financing activities			(293,780	)			(289,330	)			(379,987	)

	Net change in cash			109,238				(194,329	)			(563,687	)

	Cash:
	Beginning of year			9,837				204,166				767,853
	End of year		$	119,075			$	9,837			$	204,166

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

QUARTERLY_FINANCIAL_DATA_UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED)	Dec. 31, 2014
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, 2014 and 2013 (amounts in thousands, except per share amounts):

			First			Second			Third			Fourth
			Quarter			Quarter			Quarter			Quarter
			2014			2014			2014			2014

	Interest Income		$	3,376		$	3,387		$	3,333		$	3,266
	Interest expense			212			211			211			199
	Net Interest income			3,164			3,176			3,122			3,067

	Provision for loan losses			—			—			—			75
	Non-interest income			979			1,017			990			1,454
	Non-interest expense			3,644			3,623			3,758			3,927
	Income before income taxes			499			570			354			519

	Income tax expense (benefit)			83			97			(22	)		(24	)

	Net income			416			473			376			543

	Preferred dividends			59			59			59			59

	Net income available to common stockholders		$	357		$	414		$	317		$	484

	Net income per common share - basic		$	0.17		$	0.19		$	0.15		$	0.22

	Net income per common share - diluted		$	0.16		$	0.19		$	0.15		$	0.22

			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 (loss)			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

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
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, 2014

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—The consolidated 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 $13.3 million and $89.0 million and 10% of the Company’s daily average demand deposit balance above $89.0 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 2014, 2013, or 2012.

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 2014, 2013 or 2012.

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, 2014 and 2013 are summarized below:

Years Ended December 31,

2014

2013

Balance—beginning of year

7,404,437

8,194,955

Additions

1,200,627

3,901,588

Sales

(3,410,784

)

(4,076,267

)

Write downs

(526,128

)

(615,839

)

Balance—end of year

4,668,152

7,404,437

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-14

31-Dec-13

Gross

Accumulated

Gross

Accumulated

Carrying

Amortization

Carrying

Amortization

Amount

Unamortized intangible asset:

Goodwill

362,139

—

362,139

—

Amortized intangible asset:

Core deposit intangibles

3,303,427

2,713,529

3,303,427

2,241,611

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,

2014

2013

2012

Aggregate amortization expense of core deposit intangibles

471,918

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

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 2014, 2013, and 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, 2012 and 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 Officer at 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 $6.30. The 2013 restricted common stock will vest 100% (Cliff vesting) on January 1, 2016.

In 2014, 11,885 nonvested restricted shares of common stock were issued to certain officers and the Chief Executive Officer (CEO) at a grant price of $8.85. These restricted common stock shares will vest 100% (Cliff vesting) on January 1, 2017. In addition, 11,450 nonvested shares of common stock were issued to the Chief Executive Officer (CEO) at a grant price of $8.04 as a bonus. These restricted common stock shares will vest 100% (Cliff vesting) on March 23, 2016 and transferability is subject to TARP regulations pertaining to repayment of TARP funding in 25 percent increments.

Recently Issued Accounting Standards

Recently Issued Accounting Standards—In January 2014, the FASB amended Receivables topic of the Accounting Standards Codification. The amendments are intended to resolve diversity in practice with respect to when a creditor should reclassify a collateralized consumer mortgage loan to other real estate owned (OREO). In addition, the amendments require a creditor reclassify a collateralized consumer mortgage loan to OREO upon obtaining legal title to the real estate collateral, or the borrower voluntarily conveying all interest in the real estate property to the lender to satisfy the loan through a deed in lieu of foreclosure or similar legal agreement. The amendments will be effective for the Company for annual periods, and interim periods within those annual periods beginning after December 15, 2014, with early implementation of the guidance permitted. In implementing this guidance, assets that are reclassified from real estate to loans are measured at the carrying value of the real estate at the date of adoption. Assets reclassified from loans to real estate are measured at the lower of the net amount of the loan receivable or the fair value of the real estate less costs to sell at the date of adoption. The Company will apply the amendment prospectively. The Company does not expect these amendments to have a material effect on its financial statements.

In May 2014, the FASB issued guidance to change the recognition of revenue from contracts with customers. The core principle of the new guidance is that an entity should recognize revenue to reflect the transfer of goods and services to customers in an amount equal to the consideration the entity receives or expects to receive. The guidance will be effective for the Company for reporting periods beginning after December 15, 2016. The Company will apply the guidance using a full retrospective approach. The Company does not expect these amendments to have a material effect on its financial statements.

In August 2014, the FASB issued guidance that is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. In connection with preparing financial statements, management will need to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the organization’s ability to continue as a going concern within one year after the date that the financial statements are issued. The amendments will be effective for the Company for annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company does not expect these amendments to have a material effect on its financial statements.

In January 2015, the FASB issued guidance that eliminated the concept of extraordinary items from U.S. GAAP. Existing U.S. GAAP required that an entity separately classify, present, and disclose extraordinary events and transactions. The amendments will eliminate the requirements for reporting entities to consider whether an underlying event or transaction is extraordinary, however, the presentation and disclosure guidance for items that are unusual in nature or occur infrequently will be retained and will be expanded to include items that are both unusual in nature and infrequently occurring. The amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. The amendments may be applied either prospectively or retrospectively to all prior periods presented in the financial statements. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. 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 2014 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, 2014
Summary Of Significant Accounting Policies Tables
Schedule of the range of estimated useful lives for premises and equipment	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
Summary of transactions in other real estate owned	Transactions in other real estate owned for the years ended December 31, 2014 and 2013 are summarized below:
			Years Ended December 31,
			2014			2013

	Balance—beginning of year		$	7,404,437		$	8,194,955
	Additions			1,200,627			3,901,588
	Sales			(3,410,784	)		(4,076,267	)
	Write downs			(526,128	)		(615,839	)

	Balance—end of year		$	4,668,152		$	7,404,437
Schedule of intangible assets	The following table presents information about our intangible assets:
			31-Dec-14						31-Dec-13
			Gross			Accumulated			Gross		Accumulated
			Carrying			Amortization			Carrying		Amortization
			Amount						Amount

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

	Amortized intangible asset:
	Core deposit intangibles		$	3,303,427		$	2,713,529		$	3,303,427	$	2,241,611
Schedule of aggregate amortization expense	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,
			2014			2013			2012

	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:

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

INVESTMENTS_Tables

INVESTMENTS (Tables)	12 Months Ended
INVESTMENTS (Tables)	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Schedule of investment securities available for sale	Investment securities available for sale are summarized as follows:


				Gross			Gross
		Amortized		Unrealized			Unrealized		Fair
		Cost		Gains			Losses		Value

	At December 31, 2014:

	State, county, and municipal securities	$	28,179,407	$	1,513,824		$	—	$	29,693,231
	Mortgage-backed securities		87,548,174		436,580			1,070,052	$	86,914,702
	Corporate securities		9,867,241		135,637			—		10,002,878
	Totals	$	125,594,822	$	2,086,041		$	1,070,052	$	126,610,811

	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
Schedule of investment securities held to maturity	Investment securities held to maturity are summarized as follows:
				Gross			Gross
		Amortized		Unrealized			Unrealized		Fair
		Cost		Gains			Losses		Value
	At December 31, 2014:

	State, county, and municipal securities	$	240,000	$	3,118		$	—	$	243,118

	At December 31, 2013:

	State, county, and municipal securities	$	240,000	$	420		$	—	$	240,420
Schedule of amortized costs and fair values of investment securities, by contractual maturity	The amortized costs and fair values of investment securities at December 31, 2014, 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	$	—	$	—		$	2,000,000	$	2,007,740
	Due after one year through five years		240,000		243,118			11,977,826		12,267,861
	Due after five years through ten years		—		—			30,985,459		32,420,789
	Due after ten years		—		—			80,631,537		79,914,421
		$	240,000	$	243,118		$	125,594,822	$	126,610,811
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	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, 2014 and December 31, 2013. 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, 2014:
	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	$	—	$	—		$	—	$	—		$	—	$	—

	Mortgage-backed securities		15,383,833		(151,511	)		40,642,844		(918,541	)		56,026,677		(1,070,052	)

	Corporate securities		—		—			—		—			—		—
	Total	$	15,383,833	$	(151,511	)	$	40,642,844	$	(918,541	)	$	56,026,677	$	(1,070,052	)

	There were no held to maturity securities in an unrealized loss position at December 31, 2014 or 2013.

	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	)

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, 2014
Loans and Leases Receivable Disclosure [Abstract]
Summary of loans outstanding, by classification	Loans outstanding, by classification, are summarized as follows (amounts in thousands):
		December 31,
		2014			2013

	Commercial, financial, and agricultural	$	33,308		$	20,292
	Commercial Real Estate		116,437			120,180
	Single-Family Residential		31,940			34,864
	Construction and Development		2,925			3,626
	Consumer		6,428			6,314
			191,038			185,276

	Allowance for loan losses		2,299			3,157

	Loans receivable-net	$	188,739		$	182,119
Summary of activity in allowance for loan losses	Activity in the allowance for loan losses by portfolio segment is summarized as follows (in thousands):


		For the Year Ended December, 2014
					Commercial			Single-family			Construction
		Commercial			Real Estate			Residential			& Development			Consumer			Total

	Beginning balance	$	384		$	1,721		$	731		$	126		$	195		$	3,157
	Provision for loan losses		(12	)		27			(129	)		69			120			75
	Loans charged-off		(9	)		(562	)		(468	)		(137	)		(182	)		(1,358	)
	Recoveries on loans charged-off		52			180			120			14			59			425
	Ending Balance	$	415		$	1,366		$	254		$	72		$	192		$	2,299

		For the Year Ended December, 2013

					Commercial			Single-family			Construction
		Commercial			Real Estate			Residential			& 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			Single-family			Construction
		Commercial			Real Estate			Residential			& 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
Schedule of allocation of allowance for loan losses by portfolio segment	The allocation of the allowance for loan losses by portfolio segment was as follows (in thousands):

		At December 31, 2014
		Commercial			Commercial			Single-			Construction			Consumer			Total
					Real Estate			family			& Development
								Residential
	Allowance for loan losses:
	Specific Reserves:
	Impaired loans	$	—		$	91		$	51		$	—		$	—		$	142
	Total specific reserves		—			91			51			—			—			142
	General reserves		415			1,275			203			72			192			2,157
	Total	$	415		$	1,366		$	254		$	72		$	192		$	2,299

	Loans outstanding:
	Loans individually evaluated for impairment	$	—		$	9,787		$	280		$	219		$	—		$	10,286
	Loans collectively evaluated for impairment		33,308			106,650			31,660			2,706			6,428			180,752
	Total	$	33,308		$	116,437		$	31,940		$	2,925		$	6,428		$	191,038



		At December 31, 2013
		Commercial			Commercial			Single-			Construction			Consumer			Total
					Real Estate			family			& Development
								Residential
	Allowance for loan losses:
	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 outstanding:
	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
Schedule of impaired loans by class of loan	The following table presents impaired loans by class of loan (in thousands):

		At December 31, 2014
											Impaired Loans - With
		Impaired Loans - With Allowance									no Allowance
		Unpaid			Recorded			Allowance			Unpaid			Recorded			Average			Interest
		Principal			Investment			for Loan			Principal			Investment			Recorded			Income
								Losses									Investment			Recognized
								Allocated
	Residential:
	First mortgages	$	—		$	—		$	—		$	—		$	—		$	—		$	—
	HELOC’s and equity		102			102			51			178			178			86			35
	Commercial
	Secured		—			—			—			—			—			—			—
	Unsecured		—			—			—			—			—			—			—
	Commercial Real Estate:
	Owner occupied		81			81			81			8,014			7,457			7,575			717
	Non-owner occupied		—			—			—			2,388			2,154			2,228			165
	Multi-family		95			95			10			—			—			97			69
	Construction and Development:																				.
	Construction		—			—			—			356			219			292			30
	Improved Land		—			—			—			—			—			—			—
	Unimproved Land		—			—			—			—			—			—			—
	Consumer and Other		—			—						—			—			—			—
	Total	$	278		$	278		$	142		$	10,936		$	10,008		$	10,278		$	1,016

		At December 31, 2013
											Impaired Loans - With
		Impaired Loans - With Allowance									no Allowance
		Unpaid			Recorded			Allowance			Unpaid			Recorded			Average			Interest
		Principal			Investment			for Loan			Principal			Investment			Recorded			Income
								Losses									Investment			Recognized
								Allocated
	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
Schedule of aging analysis of loan portfolio	The following table is an aging analysis of our loan portfolio (in thousands):

		At December 31, 2014
																				Recorded
																				Investment
		30- 59			60- 89			Over 90									Total			> 90 Days
		Days Past			Days Past			Days Past			Total						Loans			and
		Due			Due			Due			Past Due			Current			Receivable			Accruing		Nonaccrual
	Residential:
	First mortgages	$	2,273		$	1,190		$	1,036		$	4,499		$	19,960		$	24,459		$	35	$	1,513
	HELOC’s and equity		60			550			184			794			6,687			7,481			—		286
	Commercial:
	Secured		—			187			—			187			28,232			28,419			—		—
	Unsecured		—			—			—			—			4,889			4,889			—		—
	Commercial Real Estate:
	Owner occupied		767			—			228			995			59,065			60,060			—		1,222
	Non-owner occupied		1,429			588			84			2,101			42,425			44,526			—		1,026
	Multi-family		35			327			95			457			11,394			11,851			—		95
	Construction and Development:
	Construction		—			—			—			—			2,759			2,759			—		—
	Improved Land		103			—			—			103			63			166			—		—
	Unimproved Land		—			—			—			—			—			—			—		—
	Consumer and Other		6			22			18			46			6,382			6,428			—		18
	Total	$	4,673		$	2,864		$	1,645		$	9,182		$	181,856		$	191,038		$	35	$	4,160

		At December 31, 2013
																				Recorded
																				Investment
		30- 59			60- 89			Over 90									Total			> 90 Days
		Days Past			Days Past			Days Past			Total						Loans			and
		Due			Due			Due			Past Due			Current			Receivable			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
Schedule of loan portfolio by risk rating	The following table presents our loan portfolio by risk rating (in thousands):

		At December 31, 2014

								Special
		Total			Pass Credits			Mention			Substandard			Doubtful
	Single-Family Residential:
	First mortgages	$	24,459		$	22,168		$	—		$	2,291		$	—
	HELOC’s and equity		7,481			6,346			557			476			102
	Commercial, financial, and agricultural:
	Secured		28,419			28,419			—			—			—
	Unsecured		4,889			4,889			—			—			—
	Commercial Real Estate:
	Owner occupied		60,060			50,603			4,673			4,702			82
	Non-owner occupied		44,526			37,750			4,805			1,971			—
	Multi-family		11,851			10,353			1,368			130			—
	Construction and Development:
	Construction		2,759			2,540			—			219			—
	Improved Land		166			127			39			—			—
	Unimproved Land		—			—			—			—			—
	Consumer		6,428			6,392			5			13			18
	Total	$	191,038		$	169,587		$	11,447		$	9,802		$	202

		At December 31, 2013

								Special
		Total			Pass Credits			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
Schedule of troubled debt restructurings	During the year ended December 31, 2014, the Bank modified 2 loans that were considered to be troubled debt restructurings. We extended the terms and decreased the interest rate on both loans (dollar in thousands).

		31-Dec-14
					Pre-Modification			Post-Modification
		Number of			Recorded			Recorded
		Loans			Investment			Investment
	Troubled Debt Restructurings
	Residential:
	HELOC’s and equity		2		$	90		$	94
	Total		2		$	90		$	94


	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
					Pre-Modification			Post-Modification
		Number of			Recorded			Recorded
		Loans			Investment			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

PREMISES_AND_EQUIPMENT_Tables

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
PREMISES AND EQUIPMENT (Tables)	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Summary of premises and equipment	Premises and equipment are summarized as follows:
		December 31,
		2014		2013

	Land	$	2,250,250	$	2,250,250
	Buildings and improvements		7,692,420		7,672,526
	Furniture and equipment		9,435,255		9,101,730
			19,377,925		19,024,506
	Less accumulated depreciation		12,982,492		12,435,342

		$	6,395,433	$	6,589,164

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
DEPOSITS (Tables)	Dec. 31, 2014
Banking and Thrift [Abstract]
Summary of interest-bearing deposits	The following is a summary of interest-bearing deposits:
		December 31,
		2014		2013

	NOW and money market accounts	$	84,620,492	$	92,793,796
	Savings accounts		33,555,840		31,947,780
	Time deposits of $100,000 or more		108,109,124		107,489,990
	Other time deposits		30,785,713		33,588,990

		$	257,071,169	$	265,820,556
Schedule of maturities of time deposits	At December 31, 2014, maturities of time deposits are approximately as follows:

	2015	$	97,895,217
	2016		9,610,112
	2017		20,173,085
	2018		10,165,195
	2019 and thereafter		1,051,228
		$	138,894,837

OTHER_BORROWINGS_Tables

OTHER BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2014

Banking and Thrift [Abstract]

Schedule of maturities of the Company's Federal Home Loan Bank advances

As of December 31, 2014 and 2013, maturities of the Company’s Federal Home Loan Bank Advances are approximately as follows:

December 31,

Maturity

Rate

2014

2013

August-2026 (1)

N/A

254,084

273,079

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Schedule of the components of income tax expense	he components of income tax expense consist of:
		2014			2013			2012

	Current tax expense (benefit)	$	(33,783	)	$	49,090		$	(86,388	)
	Deferred tax expense (benefit)		167,446			(199,896	)		(814,682	)

	Total income tax (benefit)	$	133,663		$	(150,806	)	$	(901,070	)
Schedule of reconciliation of income tax expense with the amounts computed by applying the statutory federal income tax rate to earnings before income taxes	Income tax expense for the years ended December 31, 2014, 2013, and 2012 differed from the amounts computed by applying the statutory federal income tax rate of 34% to earnings before income taxes as follows:
		2014			2013			2012

	Income tax expense (benefit) at statutory rate	$	660,389		$	407,309		$	(44,963	)
	Tax-exempt interest income—net of disallowed interest expense		(390,986	)		(515,458	)		(593,130	)
	Cash surrender value of life insurance income		(172,759	)		(111,736	)		(205,634	)
	Other—net		37,019			69,079			(57,343	)

	Income tax (benefit)	$	133,663		$	-150,806		$	(901,070	)
Schedule of the tax effects of temporary differences that give rise to significant amounts of deferred tax assets and deferred tax liabilities	The tax effects of temporary differences that give rise to significant amounts of deferred tax assets and deferred tax liabilities are presented below:

		2014			2013
	Deferred tax assets:
	Net operating losses and credits	$	3,344,993		$	3,249,677
	Loans, principally due to difference in allowance for loan losses and deferred loan fees		564,662			826,499
	Nonaccrual loan interest		44,495			55,364
	Postretirement benefit accrual, deferred compensation		1,116,664			1,140,791
	Net unrealized loss on securities available for sale		—			557,165
	Other real estate owned		547,857			610,821
	Other		704,429			685,120
	Gross deferred tax asset		6,323,100			7,125,437
	Valuation allowance		(176,778	)		(168,234	)

	Total deferred tax assets		6,146,322			6,957,203

	Deferred tax liabilities:
	Net unrealized gain on securities available for sale		345,400			—
	Purchased loan discount		—			34,209
	Premises and equipment		138,158			165,493
	Other		96,491			121,217

	Total deferred tax liabilities		580,049			320,919

	Net deferred tax assets	$	5,566,273		$	6,636,284

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Schedule of financial instruments whose contract amounts represent credit risk		Approximate
		Contractual Amount
		2014		2013
	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit	$	26,833,000	$	26,313,000
	Commercial letters of credit		2,027,000		2,125,000
Schedule of future minimum lease payments under all noncancelable lease agreements inclusive of sales tax and maintenance costs	As of December 31, 2014, 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:

	2015	$	551,831
	2016		440,869
	2017		78,908
	2018		81,270
	2019 and Thereafter		81,270

		$	1,234,148

STOCK_OPTIONS_Tables

STOCK OPTIONS (Tables)	12 Months Ended
STOCK OPTIONS (Tables)	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the status of the Company's stock options and their changes	A summary of the status of the Company’s stock options as of December 31, 2014, 2013, and 2012, and changes during the years ended on those dates is presented below:


		2014								2013							2012
						Weighted									Weighted
				Weighted		Average							Weighted		Average					Weighted
				Average		Remaining		Aggregate					Average		Remaining					Average
				Exercise		Contractual		Intrinsic					Exercise		Contractual					Exercise
		Shares		Price		Life		Value		Shares			Price		Life		Shares			Price

	Outstanding—beginning of year		49,277	$	10.47		3.18				89,877		$	10.58		3.97		103,553		$	10.2

	Granted		—		—						—			—				—			—

	Exercised		—		—						—			—				—			—

	Expired/Terminated		—		—						(40,600	)		10.71				(13,676	)		7.74

	Outstanding—end of year		49,277	$	10.47		2.18	$	5,775		49,277		$	10.47		3.18		89,877		$	10.58

	Options exercisable at year-end		49,277	$	10.47		2.18	$	5,775		49,277		$	10.47		3.18		89,877		$	10.58

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

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, 2014
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	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, 2014, 2013, and 2012.
		Net Income		Shares		Per Share
		(Numerator)		(Denominator)		Amount

	Year ended December 31, 2014

	Basic earnings per share available to common stockholders	$	1,571,838		2,166,818	$	0.73
	Nonvested restricted stock grant		—		19,575		(0.01	)
	Effect of dilutive securities: options to purchase common shares		—		—		—

	Diluted earnings per share	$	1,571,838		2,186,393	$	0.72

	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

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2014
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	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, 2014
				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	$	29,693	$	—	$	29,693		$	—
	Mortgage-backed securities		86,915		—		86,915			—
	Corporate securities		10,003		—		10,003			—
			126,611				126,611

	Nonrecurring Basis:
	Assets
	Impaired loans:
	Commercial Real Estate	$	9,696	$	—	$	—		$	9,696
	Single-family Residential		229		—		—			229
	Construction & Development		219		—		—			219
	Other real estate owned		4,668		—		—			4,668
			14,812							14,812

		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
	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
Significant unobservable inputs used for assets and liabilities measured at fair value on a recurring or non-recurring basis	For Level 3 assets and liabilities measured at fair value on a recurring or non-recurring basis as of December 31, 2014, the significant unobservable inputs used in the fair value measurements were as follows (dollars in thousands):


	Commercial Real Estate	$	9,696		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

	Single-family Residential	$	229		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

	Construction & Development	$	219		Appraised Value	Negative adjustment for selling costs and changes in market conditions since appraisal		5% - 20%

	OREO	$	4,668		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, 2014 (in thousands):

		31-Dec-14
		Carrying		Fair Value Measurements
		Amount		Total		Level 1			Level 2		Level 3
	Financial assets:
	Cash and due from banks	$	2,758	$	2,758	$	2,758		$	—	$	—
	Interest-bearing deposits with banks		45,653		45,653		45,653			—		—
	Certificates of deposit		350		350		350			—		—
	Investment securities		126,851		126,854		—			126,854		—
	Other investments		792		792		792			—		—
	Loans-net		188,739		188,195		—			—		188,195
	Cash surrender value of life insurance		10,082		10,082		10,082			—		—

	Financial liabilities:
	Deposits	$	340,889	$	341,719	$	201,994		$	139,725	$	—
	Advances from Federal Home Loan Bank		254		254		—			254		—

		Notional		Estimated
		Amount		Fair Value
	Off-balance-sheet financial instruments:
	Commitments to extend credit	$	26,883	$	—
	Commercial letters of credit		2,027		—

	The carrying values and estimated fair values of the Company’s financial instruments at December 31, 2013 are as follows (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		—

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Dec. 31, 2014
Equity [Abstract]
Schedule of the Company's and Bank's actual capital amounts and ratios	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, 2014

	Total capital (to risk weighted assets):
	Consolidated	$	45,943		19	%	$	18,854		8	%		N/A		N/A
	Bank		45,500		19	%		18,822		8	%	$	23,527		10	%

	Tier I capital (to risk weighted assets):
	Consolidated		43,644		19	%		9,427		4	%		N/A		N/A
	Bank		43,201		18	%		9,411		4	%		14,116		6	%

	Tier I capital (to average assets):
	Consolidated		43,644		11	%		15,779		4	%		N/A		N/A
	Bank		43,201		11	%		15,763		4	%		19,704		5	%

	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	%

RELATEDPARTY_TRANSACTIONS_Tabl

RELATED-PARTY TRANSACTIONS (Tables)	12 Months Ended
RELATED-PARTY TRANSACTIONS (Tables)	Dec. 31, 2014
Related Party Transactions [Abstract]
Summary of the activity of related party loans	The following table summarizes the activity in these loans during 2014 and 2013:

		Years Ended December 31,
		2014			2013

	Balance at beginning of year	$	14,522,184		$	11,799,716
	New loans		2,841,922			6,517,864
	Repayments		(5,392,794	)		(3,795,396	)

	Balance—end of year	$	11,971,312		$	14,522,184

SUPPLEMENTARY_INCOME_STATEMENT1

SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables)	12 Months Ended
SUPPLEMENTARY INCOME STATEMENT INFORMATION (Tables)	Dec. 31, 2014
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	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
		2014		2013		2012

	Professional services—legal	$	309,411	$	438,208	$	457,422
	Professional services—other		598,451		723,505		537,527
	Stationery and supplies		144,702		200,116		229,104
	Data processing		695,863		664,240		623,156
	Telephone		284,260		305,279		307,374
	FDIC insurance premium		329,000		533,447		652,515
	Amortization of core deposit intangible		471,918		471,918		471,918
	Security and protection expense		394,980		389,614		420,707
	Advertising and Marketing		126,082		154,389		132,700
	Other benefit expenses		165,276		336,066		365,409
	Other miscellaneous expenses		1,990,232		1,751,862		1,687,957

		$	5,510,175	$	5,968,644	$	5,885,789

CONDENSED_FINANCIAL_INFORMATIO1

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Tables)	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of condensed balance sheet		December 31,			December 31,
		2014			2013
	Balance Sheets
	Assets:
	Cash	$	119,075		$	9,837
	Investment in Bank		49,123,228			46,083,430
	Other assets		400,698			321,609

		$	49,643,001		$	46,414,876
	Liabilities and stockholders’ equity:
	Total liabilities	$	76,456		$	107,084
	Stockholders’ equity		49,566,545			46,307,792

		$	49,643,001		$	46,414,876
Schedule of condensed income statement
		For the Years Ended December 31,
		2014			2013			2012
	Statements of Income

	Dividends from subsidiary	$	671,000		$	500,000		$	—
	Other revenue		3,426			—			3,113
	Total revenue		674,426			500,000			3,113

	Total expenses		232,616			291,771			412,512

	Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary		441,810			208,229			(409,399	)

	Income tax benefit		79,089			92,356			143,314

	Income (loss) before equity in undistributed earnings of the subsidiary		520,899			300,585			(266,085	)

	Equity in undistributed earnings of the subsidiary		1,287,759			1,048,188			1,034,908

	Net income	$	1,808,658		$	1,348,773		$	768,823
Schedule of condensed cash flow statement
		Years Ended December 31,
		2014			2013			2012
	Statements of Cash Flows

	Cash flows from operating activities—
	Net income	$	1,808,658		$	1,348,773		$	768,823
	Adjustments to reconcile net income to net cash provided by (used in) operating activities:
	Equity in undistributed earnings of the subsidiary		(1,287,759	)		(1,048,188	)		(1,034,908	)
	Restricted stock based compensation plan		(8,164	)		(106,829	)		139,062
	Change in other assets		(79,089	)		(92,357	)		(143,313	)
	Change in other liabilities		(30,628	)		(6,398	)		86,636
	Net cash provided by (used in) operating activities		403,018			95,001			(183,700	)


	Cash flows from financing activities:
	Common stock dividend paid		(171,744	)		(171,744	)		(169,242	)
	Preferred stock dividend paid		(236,820	)		(236,820	)		(236,820	)
	Net purchase of treasury stock		—			(61,423	)		(9,815	)
	Proceeds from issuance of common stock		114,784			180,657			35,890
	Net cash used in financing activities		(293,780	)		(289,330	)		(379,987	)

	Net change in cash		109,238			(194,329	)		(563,687	)

	Cash:
	Beginning of year		9,837			204,166			767,853
	End of year	$	119,075		$	9,837		$	204,166

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

QUARTERLY_FINANCIAL_DATA_Table

QUARTERLY FINANCIAL DATA (Tables)	12 Months Ended
QUARTERLY FINANCIAL DATA (Tables)	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of the Company's quarterly financial data	The following table presents the Company’s quarterly financial data for the years ended December 31, 2014 and 2013 (amounts in thousands, except per share amounts):

		First			Second			Third			Fourth
		Quarter			Quarter			Quarter			Quarter
		2014			2014			2014			2014

	Interest Income	$	3,376		$	3,387		$	3,333		$	3,266
	Interest expense		212			211			211			199
	Net Interest income		3,164			3,176			3,122			3,067

	Provision for loan losses		—			—			—			75
	Non-interest income		979			1,017			990			1,454
	Non-interest expense		3,644			3,623			3,758			3,927
	Income before income taxes		499			570			354			519

	Income tax expense (benefit)		83			97			(22	)		(24	)

	Net income		416			473			376			543

	Preferred dividends		59			59			59			59

	Net income available to common stockholders	$	357		$	414		$	317		$	484

	Net income per common share - basic	$	0.17		$	0.19		$	0.15		$	0.22

	Net income per common share - diluted	$	0.16		$	0.19		$	0.15		$	0.22

		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 (loss)		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

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (Subsidiaries [Member])	12 Months Ended
	Dec. 31, 2014
	N
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 Narrative 2) (USD $)	0 Months Ended	12 Months Ended
	Aug. 13, 2010	Dec. 31, 2014	Sep. 17, 2010	Dec. 31, 2013
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Number of preferred shares exchanged	7,462
Monetary consideration exchanged in connection with the Exchange Transaction	$1,000
Series B and Series C Preferred Stock [Member]
Class of Stock [Line Items]
Number of preferred shares issued			11,841
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%
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Number of preferred shares issued		7,462		7,462
Monetary consideration exchanged in connection with the Exchange Transaction	$1,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Number of preferred shares issued		4,379		4,379

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative 3) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]
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 One [Member]
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]
Cash reserve requirement, deposit with FRB as a percentage of daily average demand deposit balance	3.00%
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%
Minimum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion One [Member]
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]
Cash reserve requirement, daily average demand deposit balance	13,300,000
Minimum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion Two [Member]
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]
Cash reserve requirement, daily average demand deposit balance	89,000,000
Maximum [Member] \| Cash Reserve Requirement Average Demand Deposit Criterion One [Member]
SummaryOfSignificantAccountingPoliciesLineItems [Line Items]
Cash reserve requirement, daily average demand deposit balance	$89,000,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2014
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
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

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Transactions in other real estate owned
Balance-beginning of year	$7,404,437	$8,194,955
Additions	1,200,627	3,901,588	4,660,558
Sales	-3,410,784	-4,076,267
Write downs	-526,128	-615,839	-2,467,252
Balance-end of year	$4,668,152	$7,404,437	$8,194,955

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
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	2,713,529	2,241,611
Aggregate amortization expense of core deposit intangibles	$471,918	$471,918	$471,918

SUMMARY_OF_SIGNIFICANT_ACCOUNT9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $)	Dec. 31, 2014
Estimated aggregate amortization expense of core deposit intangibles
2015	$471,918
2016	117,980
2017 and thereafter

Recovered_Sheet1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative 4) (USD $)	12 Months Ended			0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Feb. 22, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	0	0	0
Restricted Stock [Member] \| Officers and Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of nonvested shares of common stock issued to certain officers	11,885	13,500	12,500
Grant price (in dollars per share)	8.85	6.3	4.05
Number of remaining nonvested shares of common stock issued to certain officers			8,500
Cliff vesting rights (as a percent)	100.00%	100.00%	100.00%
Restricted Stock [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of nonvested shares of common stock issued to certain officers	11,450		4,000	5,000
Grant price (in dollars per share)	8.04			$4.20
Cliff vesting rights (as a percent)	100.00%
Vesting rights (as a percent)			50.00%	100.00%

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	12 Months Ended
INVESTMENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Amortized Cost	$125,594,822	$142,683,895
Gross Unrealized Gains	2,086,041	1,624,428
Gross Unrealized Losses	1,070,052	3,263,041
Total	126,610,811	141,045,282
State, county and municipal securities [Member]
Amortized Cost	28,179,407	33,734,814
Gross Unrealized Gains	1,513,824	1,096,801
Gross Unrealized Losses		29,827
Total	29,693,231	34,801,788
Mortgage Backed Securities [Member]
Amortized Cost	87,548,174	99,142,665
Gross Unrealized Gains	436,580	347,751
Gross Unrealized Losses	1,070,052	3,223,142
Total	86,914,702	96,267,274
Corporate Securities [Member]
Amortized Cost	9,867,241	9,806,416
Gross Unrealized Gains	135,637	179,876
Gross Unrealized Losses		10,072
Total	$10,002,878	$9,976,220

INVESTMENTS_Details_2

INVESTMENTS (Details 2) (USD $)	12 Months Ended
INVESTMENTS (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Amortized Cost	$240,000	$240,000
Fair Value	243,118	240,420
State, county and municipal securities [Member]
Amortized Cost	240,000	240,000
Gross Unrealized Gains	3,118	420
Gross Unrealized Losses
Fair Value	$243,118	$240,420

INVESTMENTS_Details_3

INVESTMENTS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Available for Sale, Amortized Cost
Due in one year or less	$2,000,000
Due after one year through five years	11,977,826
Due after five years through ten years	30,985,459
Due after ten years	80,631,537
Total	125,594,822
Available for Sale, Fair Value
Due in one year or less	2,007,740
Due after one year through five years	12,267,861
Due after five years through ten years	32,420,789
Due after ten years	79,914,421
Total	126,610,811	141,045,282
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	240,000
Held to Maturity, Fair Value
Due in one year or less
Due after one year through five years	243,118
Due after five years through ten years
Due after ten years
Total	$243,118	$240,420

INVESTMENTS_Details_4

INVESTMENTS (Details 4) (USD $)	12 Months Ended
INVESTMENTS (Details 4) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Available-for-sale securities
Less Than 12 Months, Fair Value	$15,383,833	$73,184,652
Less Than 12 Months, Unrealized Losses	-151,511	-2,947,133
12 Months Or Longer, Fair Value	40,642,844	5,135,792
12 Months Or Longer, Unrealized Losses	-918,541	-315,908
Total Fair Value	56,026,677	78,320,444
Total Unrealized Losses	-1,070,052	-3,263,041
State, county and municipal securities [Member]
Available-for-sale securities
Less Than 12 Months, Fair Value		2,774,777
Less Than 12 Months, Unrealized Losses		-29,827
12 Months Or Longer, Fair Value
12 Months Or Longer, Unrealized Losses
Total Fair Value		2,774,777
Total Unrealized Losses		-29,827
Mortgage Backed Securities [Member]
Available-for-sale securities
Less Than 12 Months, Fair Value	15,383,833	68,419,947
Less Than 12 Months, Unrealized Losses	-151,511	-2,907,234
12 Months Or Longer, Fair Value	40,642,844	5,135,792
12 Months Or Longer, Unrealized Losses	-918,541	-315,908
Total Fair Value	56,026,677	73,555,739
Total Unrealized Losses	-1,070,052	-3,223,142
Corporate Securities [Member]
Available-for-sale securities
Less Than 12 Months, Fair Value		1,989,928
Less Than 12 Months, Unrealized Losses		-10,072
12 Months Or Longer, Fair Value
12 Months Or Longer, Unrealized Losses
Total Fair Value		1,989,928
Total Unrealized Losses		($10,072)

INVESTMENTS_Details_Narrative

INVESTMENTS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	N	N	Dec. 31, 2012
Securities pledged as collateral
Securities pledged to secure public funds on deposit and for other purposes as required by law, FHLB advances	$99,299,000	$102,728,000
Line of credit at Federal Reserve Bank discount window	21,800,000
Gross realized gains (losses) on securities
Proceeds from sale of securities		2,268,000	7,967,000
Gross realized gains		$243,882	$681,327
Number of investment securities in an unrealized loss position for more than 12 months	21	3

LOANS_RECEIVABLE_AND_ALLOWANCE2

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$191,038,000	$185,276,000
Allowance for loan losses	2,299,000	3,157,000
Loans, net	188,739,072	182,118,539
Commercial Financial and Agricultural Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	33,308,000	20,292,000
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	116,437,000	120,180,000
Single Family Residential Mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	31,940,000	34,864,000
Construction and Development Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	2,925,000	3,626,000
Consumer Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, gross	$6,428,000	$6,314,000

LOANS_RECEIVABLE_AND_ALLOWANCE3

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Loans Receivable And Allowance For Loan Losses Details Narrative
Loans to area churches	$41,900,000	$40,900,000
Loans to area convenience stores	7,300,000	9,200,000
Loans to areas hotel	$21,300,000	$25,700,000

LOANS_RECEIVABLE_AND_ALLOWANCE4

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Activity in allowance for loan losses by portfolio segment
Beginning balance	$3,157,000	$3,509,000	$3,956,000
Provision for loan losses	75,000	425,000	2,400,000
Loans charged-off	-1,358,000	-1,485,000	-3,069,000
Recoveries on loans charged-off	425,000	708,000	222,000
Ending Balance	2,299,000	3,157,000	3,509,000
Commercial Financial and Agricultural Portfolio Segment [Member]
Activity in allowance for loan losses by portfolio segment
Beginning balance	384,000	433,000	394,000
Provision for loan losses	-12,000	-68,000	27,000
Loans charged-off	-9,000	-22,000	-21,000
Recoveries on loans charged-off	52,000	41,000	33,000
Ending Balance	415,000	384,000	433,000
Commercial Real Estate Portfolio Segment [Member]
Activity in allowance for loan losses by portfolio segment
Beginning balance	1,721,000	1,853,000	2,206,000
Provision for loan losses	27,000	127,000	1,761,000
Loans charged-off	-562,000	-710,000	-2,138,000
Recoveries on loans charged-off	180,000	451,000	24,000
Ending Balance	1,366,000	1,721,000	1,853,000
Single Family Residential Mortgage [Member]
Activity in allowance for loan losses by portfolio segment
Beginning balance	731,000	803,000	696,000
Provision for loan losses	-129,000	361,000	646,000
Loans charged-off	-468,000	-554,000	-625,000
Recoveries on loans charged-off	120,000	121,000	86,000
Ending Balance	254,000	731,000	803,000
Construction and Development Portfolio Segment [Member]
Activity in allowance for loan losses by portfolio segment
Beginning balance	126,000	177,000	449,000
Provision for loan losses	69,000	-56,000	-140,000
Loans charged-off	-137,000	-30,000	-136,000
Recoveries on loans charged-off	14,000	35,000	4,000
Ending Balance	72,000	126,000	177,000
Consumer Portfolio Segment [Member]
Activity in allowance for loan losses by portfolio segment
Beginning balance	195,000	243,000	211,000
Provision for loan losses	120,000	61,000	106,000
Loans charged-off	-182,000	-169,000	-149,000
Recoveries on loans charged-off	59,000	60,000	75,000
Ending Balance	$192,000	$195,000	$243,000

LOANS_RECEIVABLE_AND_ALLOWANCE5

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 4) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allocation of allowance for loan losses by portfolio segment
Specific Reserves, Impaired loans	$142,000	$3,000
Total specific reserves	142,000	3,000
General reserves	2,157,000	3,154,000
Total	2,299,000	3,157,000	3,509,000	3,956,000
Loans individually evaluated for impairment	10,286,000	11,065,000
Loans collectively evaluated for impairment	180,752,000	174,211,000
Total	191,038,000	185,276,000
Commercial Financial and Agricultural Portfolio Segment [Member]
Allocation of allowance for loan losses by portfolio segment
General reserves	415,000	384,000
Total	415,000	384,000	433,000	394,000
Loans collectively evaluated for impairment	33,308,000	20,292,000
Total	33,308,000	20,292,000
Commercial Real Estate Portfolio Segment [Member]
Allocation of allowance for loan losses by portfolio segment
Specific Reserves, Impaired loans	91,000	3,000
Total specific reserves	91,000	3,000
General reserves	1,275,000	1,718,000
Total	1,366,000	1,721,000	1,853,000	2,206,000
Loans individually evaluated for impairment	9,787,000	10,705,000
Loans collectively evaluated for impairment	106,650,000	109,475,000
Total	116,437,000	120,180,000
Single Family Residential Mortgage [Member]
Allocation of allowance for loan losses by portfolio segment
Specific Reserves, Impaired loans	51,000
Total specific reserves	51,000
General reserves	203,000	731,000
Total	254,000	731,000	803,000	696,000
Loans individually evaluated for impairment	280,000	360,000
Loans collectively evaluated for impairment	31,660,000	34,504,000
Total	31,940,000	34,864,000
Construction and Development Portfolio Segment [Member]
Allocation of allowance for loan losses by portfolio segment
General reserves	72,000	126,000
Total	72,000	126,000	177,000	449,000
Loans individually evaluated for impairment	219,000
Loans collectively evaluated for impairment	2,706,000	3,626,000
Total	2,925,000	3,626,000
Consumer Portfolio Segment [Member]
Allocation of allowance for loan losses by portfolio segment
Specific Reserves, Impaired loans
General reserves	192,000	195,000
Total	192,000	195,000	243,000	211,000
Loans collectively evaluated for impairment	6,428,000	6,314,000
Total	$6,428,000	$6,314,000

LOANS_RECEIVABLE_AND_ALLOWANCE6

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 5) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal	$278,000	$386,000
Impaired Loans - With Allowance, Recorded Investment	278,000	330,000
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	142,000	3,000
Impaired Loans - With no Allowance, Unpaid Principal	10,936,000	13,584,000
Impaired Loans - With no Allowance, Recorded Investment	10,008,000	10,735,000
Average Recorded Investment	10,278,000	11,283,000
Interest Income Recognized	1,016,000	672,000
Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	51,000
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	91,000	3,000
Consumer Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated
Impaired Loans - With no Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Recorded Investment
Average Recorded Investment
Interest Income Recognized
First Mortgage [Member] \| Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With Allowance, Recorded Investment
Impaired Loans - With no Allowance, Unpaid Principal		231,000
Impaired Loans - With no Allowance, Recorded Investment		231,000
Average Recorded Investment		231,000
Home Equity Line of Credit [Member] \| Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal	102,000
Impaired Loans - With Allowance, Recorded Investment	102,000
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	51,000
Impaired Loans - With no Allowance, Unpaid Principal	178,000	129,000
Impaired Loans - With no Allowance, Recorded Investment	178,000	129,000
Average Recorded Investment	86,000	128,000
Interest Income Recognized	35,000	2,000
Secured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With Allowance, Recorded Investment
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated
Impaired Loans - With no Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Recorded Investment
Average Recorded Investment
Interest Income Recognized
Unsecured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With Allowance, Recorded Investment
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated
Impaired Loans - With no Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Recorded Investment
Average Recorded Investment
Interest Income Recognized
Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal	81,000
Impaired Loans - With Allowance, Recorded Investment	81,000
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	81,000
Impaired Loans - With no Allowance, Unpaid Principal	8,014,000	10,300,000
Impaired Loans - With no Allowance, Recorded Investment	7,457,000	7,968,000
Average Recorded Investment	7,575,000	8,049,000
Interest Income Recognized	717,000	534,000
Non Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With no Allowance, Unpaid Principal	2,388,000	2,924,000
Impaired Loans - With no Allowance, Recorded Investment	2,154,000	2,407,000
Average Recorded Investment	2,228,000	2,516,000
Interest Income Recognized	165,000	108,000
Multi Family Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal	95,000	386,000
Impaired Loans - With Allowance, Recorded Investment	95,000	330,000
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated	10,000	3,000
Average Recorded Investment	97,000	359,000
Interest Income Recognized	69,000	28,000
Construction Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Unpaid Principal	356,000
Impaired Loans - With no Allowance, Recorded Investment	219,000
Average Recorded Investment	292,000
Interest Income Recognized	30,000
Improved Land Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Recorded Investment
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated
Impaired Loans - With no Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Recorded Investment
Average Recorded Investment
Interest Income Recognized
Unimproved Land Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans - With Allowance, Unpaid Principal
Impaired Loans - With Allowance, Allowance for Loan Losses Allocated
Impaired Loans - With no Allowance, Unpaid Principal
Impaired Loans - With no Allowance, Recorded Investment
Average Recorded Investment
Interest Income Recognized

LOANS_RECEIVABLE_AND_ALLOWANCE7

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 6) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	$4,673,000	$4,330,000
60-89 Days Past Due	2,864,000	1,361,000
Over 90 Days Past Due	1,645,000	2,720,000
Total Past Due	9,182,000	8,411,000
Current	181,856,000	176,865,000
Total	191,038,000	185,276,000
Recorded Investment > 90 Days and Accruing	35,000
Nonaccrual	4,160,000	7,120,000
Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
Total	31,940,000	34,864,000
Commercial Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Total	33,308,000	20,292,000
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Total	116,437,000	120,180,000
Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Total	2,925,000	3,626,000
Consumer Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	6,000	6,000
60-89 Days Past Due	22,000	30,000
Over 90 Days Past Due	18,000	45,000
Total Past Due	46,000	81,000
Current	6,382,000	6,233,000
Total	6,428,000	6,314,000
Recorded Investment > 90 Days and Accruing
Nonaccrual	18,000	45,000
First Mortgage [Member] \| Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	2,273,000	1,778,000
60-89 Days Past Due	1,190,000	360,000
Over 90 Days Past Due	1,036,000	1,840,000
Total Past Due	4,499,000	3,978,000
Current	19,960,000	22,348,000
Total	24,459,000	26,326,000
Recorded Investment > 90 Days and Accruing	35,000
Nonaccrual	1,513,000	3,334,000
Home Equity Line of Credit [Member] \| Single Family Residential Mortgage [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	60,000	444,000
60-89 Days Past Due	550,000	19,000
Over 90 Days Past Due	184,000	466,000
Total Past Due	794,000	929,000
Current	6,687,000	7,609,000
Total	7,481,000	8,538,000
Recorded Investment > 90 Days and Accruing
Nonaccrual	286,000	821,000
Secured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due		125,000
60-89 Days Past Due	187,000
Over 90 Days Past Due		2,000
Total Past Due	187,000	127,000
Current	28,232,000	14,906,000
Total	28,419,000	15,033,000
Recorded Investment > 90 Days and Accruing
Nonaccrual		2,000
Unsecured Financing Receivable [Member] \| Commercial Financial and Agricultural Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Current	4,889,000	5,259,000
Total	4,889,000	5,259,000
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	767,000	715,000
60-89 Days Past Due		753,000
Over 90 Days Past Due	228,000	81,000
Total Past Due	995,000	1,549,000
Current	59,065,000	60,090,000
Total	60,060,000	61,639,000
Recorded Investment > 90 Days and Accruing
Nonaccrual	1,222,000	1,038,000
Non Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	1,429,000	38,000
60-89 Days Past Due	588,000	199,000
Over 90 Days Past Due	84,000	286,000
Total Past Due	2,101,000	523,000
Current	42,425,000	43,287,000
Total	44,526,000	43,810,000
Recorded Investment > 90 Days and Accruing
Nonaccrual	1,026,000	1,550,000
Multi Family Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due	35,000	747,000
60-89 Days Past Due	327,000
Over 90 Days Past Due	95,000
Total Past Due	457,000	747,000
Current	11,394,000	13,984,000
Total	11,851,000	14,731,000
Recorded Investment > 90 Days and Accruing
Nonaccrual	95,000	330,000
Construction Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due		477,000
Total Past Due		477,000
Current	2,759,000	2,542,000
Total	2,759,000	3,019,000
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	103,000
Total Past Due	103,000
Current	63,000	242,000
Total	166,000	242,000
Recorded Investment > 90 Days and Accruing
Nonaccrual
Unimproved Land Financing Receivable [Member] \| Construction and Development Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
30-59 Days Past Due
Current		365,000
Total		365,000
Recorded Investment > 90 Days and Accruing
Nonaccrual

LOANS_RECEIVABLE_AND_ALLOWANCE8

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 7) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Total	$191,038,000	$185,276,000
Pass [Member]
Total	169,587,000	166,627,000
Special Mention [Member]
Total	11,447,000	7,417,000
Substandard [Member]
Total	9,802,000	11,130,000
Doubtful [Member]
Total	202,000	102,000
Single Family Residential Mortgage [Member]
Total	31,940,000	34,864,000
Single Family Residential Mortgage [Member] \| First Mortgage [Member]
Total	24,459,000	26,326,000
Single Family Residential Mortgage [Member] \| First Mortgage [Member] \| Pass [Member]
Total	22,168,000	24,126,000
Single Family Residential Mortgage [Member] \| First Mortgage [Member] \| Special Mention [Member]
Total
Single Family Residential Mortgage [Member] \| First Mortgage [Member] \| Substandard [Member]
Total	2,291,000	2,200,000
Single Family Residential Mortgage [Member] \| First Mortgage [Member] \| Doubtful [Member]
Total
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member]
Total	7,481,000	8,538,000
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member] \| Pass [Member]
Total	6,346,000	7,686,000
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member] \| Special Mention [Member]
Total	557,000	22,000
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member] \| Substandard [Member]
Total	476,000	728,000
Single Family Residential Mortgage [Member] \| Home Equity Line of Credit [Member] \| Doubtful [Member]
Total	102,000	102,000
Commercial Financial and Agricultural Portfolio Segment [Member]
Total	33,308,000	20,292,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member]
Total	28,419,000	15,033,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member] \| Pass [Member]
Total	28,419,000	15,009,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member] \| Special Mention [Member]
Total
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member] \| Substandard [Member]
Total		24,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Secured Financing Receivable [Member] \| Doubtful [Member]
Total
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member]
Total	4,889,000	5,259,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member] \| Pass [Member]
Total	4,889,000	5,259,000
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member] \| Special Mention [Member]
Total
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member] \| Substandard [Member]
Total
Commercial Financial and Agricultural Portfolio Segment [Member] \| Unsecured Financing Receivable [Member] \| Doubtful [Member]
Total
Commercial Real Estate Portfolio Segment [Member]
Total	116,437,000	120,180,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member]
Total	60,060,000	61,639,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member] \| Pass [Member]
Total	50,603,000	50,921,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member] \| Special Mention [Member]
Total	4,673,000	5,929,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member] \| Substandard [Member]
Total	4,702,000	4,789,000
Commercial Real Estate Portfolio Segment [Member] \| Owner Occupied Financing Receivable [Member] \| Doubtful [Member]
Total	82,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member]
Total	44,526,000	43,810,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member] \| Pass [Member]
Total	37,750,000	40,482,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member] \| Special Mention [Member]
Total	4,805,000	819,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member] \| Substandard [Member]
Total	1,971,000	2,509,000
Commercial Real Estate Portfolio Segment [Member] \| Non Owner Occupied Financing Receivable [Member] \| Doubtful [Member]
Total
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member]
Total	11,851,000	14,731,000
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member] \| Pass [Member]
Total	10,353,000	13,704,000
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member] \| Special Mention [Member]
Total	1,368,000	647,000
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member] \| Substandard [Member]
Total	130,000	380,000
Commercial Real Estate Portfolio Segment [Member] \| Multi Family Financing Receivable [Member] \| Doubtful [Member]
Total
Construction and Development Portfolio Segment [Member]
Total	2,925,000	3,626,000
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member]
Total	2,759,000	3,019,000
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member] \| Pass [Member]
Total	2,540,000	3,019,000
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member] \| Special Mention [Member]
Total
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member] \| Substandard [Member]
Total	219,000
Construction and Development Portfolio Segment [Member] \| Construction Financing Receivable [Member] \| Doubtful [Member]
Total
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member]
Total	166,000	242,000
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member] \| Pass [Member]
Total	127,000	197,000
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member] \| Special Mention [Member]
Total	39,000
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member] \| Substandard [Member]
Total		45,000
Construction and Development Portfolio Segment [Member] \| Improved Land Financing Receivable [Member] \| Doubtful [Member]
Total
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member]
Total		365,000
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member] \| Pass [Member]
Total
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member] \| Special Mention [Member]
Total
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member] \| Substandard [Member]
Total		365,000
Construction and Development Portfolio Segment [Member] \| Unimproved Land Financing Receivable [Member] \| Doubtful [Member]
Total
Consumer Portfolio Segment [Member]
Total	6,428,000	6,314,000
Consumer Portfolio Segment [Member] \| Pass [Member]
Total	6,392,000	6,224,000
Consumer Portfolio Segment [Member] \| Special Mention [Member]
Total	5,000
Consumer Portfolio Segment [Member] \| Substandard [Member]
Total	13,000	90,000
Consumer Portfolio Segment [Member] \| Doubtful [Member]
Total	$18,000

LOANS_RECEIVABLE_AND_ALLOWANCE9

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details 8) (Troubled Debt Restructuring [Member], USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	N	N
Financing Receivable, Modifications [Line Items]
Number of Contracts	2	11
Pre-Modification Outstanding Recorded Investment	$90,000	$1,513,000
Post-Modification Outstanding Recorded Investment	94,000	1,494,000
Home Equity Line of Credit [Member] \| Single Family Residential Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts	2	5
Pre-Modification Outstanding Recorded Investment	90,000	339,000
Post-Modification Outstanding Recorded Investment	94,000	340,000
Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts		3
Pre-Modification Outstanding Recorded Investment		408,000
Post-Modification Outstanding Recorded Investment		414,000
Non Owner Occupied Financing Receivable [Member] \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts		3
Pre-Modification Outstanding Recorded Investment		766,000
Post-Modification Outstanding Recorded Investment		$740,000

Recovered_Sheet2

LOANS RECEIVABLE AND ALLOWANCE FOR LOAN LOSSES (Details Narrative 2) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	N	N
Loans and Leases Receivable Disclosure [Abstract]
Minimum period of restructured loan past due	90 days
Minimum amount required for loan to be reviewed at least annually to determine appropriate loan grading	$750,000
Number of loans for which Term was Extended		4
Number of loans for which interest rate was modified	2	7
Troubled Debt Restructurings that subsequently defaulted	0	1

PREMISES_AND_EQUIPMENT_Details

PREMISES AND EQUIPMENT (Details) (USD $)	12 Months Ended
PREMISES AND EQUIPMENT (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Premises and equipment, gross	$19,377,925	$19,024,506
Less accumulated depreciation	12,982,492	12,435,342
Premises and equipment-net	6,395,433	6,589,164
Depreciation expense	547,150	615,694	660,440
Land [Member]
Premises and equipment, gross	2,250,250	2,250,250
Building and Building Improvements [Member]
Premises and equipment, gross	7,692,420	7,672,526
Furniture and Equipment [Member]
Premises and equipment, gross	$9,435,255	$9,101,730

DEPOSITS_Details

DEPOSITS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deposits Details
NOW and money market accounts	$84,620,492	$92,793,796
Savings accounts	33,555,840	31,947,780
Time deposits of $100,000 or more	108,109,124	107,489,990
Other time deposits	30,785,713	33,588,990
Total interest-bearing deposits	257,071,169	265,820,556
Time Deposits
CDARS deposits	24,789,000	22,375,000
Maturities of time deposits
2015	97,895,217
2016	9,610,112
2017	20,173,085
2018	10,165,195
2019 and thereafter	1,051,228
Total	138,894,837
Time deposits FDIC insurance limit of $250 thousand	$47,478,000	$40,603,000

OTHER_BORROWINGS_Details

OTHER BORROWINGS (Details) (USD $)	0 Months Ended	12 Months Ended
OTHER BORROWINGS (Details) (USD $)	Aug. 31, 2006	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Advances from Federal Home Loan Bank		$254,084	$273,079
Maximum borrowing capacity		21,800,000
Affordable Housing Program [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		31,727,000	33,186,000
Advances from Federal Home Loan Bank		254,084	273,079
Federal Home Loan Bank Advances [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		80,200,000
Amount outstanding under line of credit		20,300,000
Advances from Federal Home Loan Bank line of credit		254,000
Letter of credit to secure public deposits		20,000,000
Federal Reserve Bank Advances [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$21,800,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended								12 Months Ended
INCOME TAXES (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Components of income tax expense
Current tax expense (benefit)									($33,783)	$49,090	($86,388)
Deferred tax expense (benefit)									167,446	-199,896	-814,682
Total income tax (benefit)	24,000	22,000	-97,000	-83,000	101,000	-11,000	26,000	35,000	133,663	-150,806	-901,070
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									660,389	407,309	-44,963
Tax-exempt interest income-net of disallowed interest expense									-390,986	-515,458	-593,130
Cash surrender value of life insurance income									-172,759	-111,736	-205,634
Other-net									37,019	69,079	-57,343
Income tax (benefit)	24,000	22,000	-97,000	-83,000	101,000	-11,000	26,000	35,000	133,663	-150,806	-901,070
Valuation allowance
Increase in valuation allowance									8,554
Deferred tax assets:
Net operating losses and credits	3,344,993				3,249,677				3,344,993	3,249,677
Loans, principally due to difference in allowance for loan losses and deferred loan fees	564,662				826,499				564,662	826,499
Nonaccrual loan interest	44,495				55,364				44,495	55,364
Postretirement benefit accrual, deferred compensation	1,116,664				1,140,791				1,116,664	1,140,791
Net unrealized loss on securities available for sale					557,165					557,165
Other real estate owned	547,857				610,821				547,857	610,821
Other	704,429				685,120				704,429	685,120
Gross deferred tax asset	6,323,100				7,125,437				6,323,100	7,125,437
Valuation allowance	-176,778				-168,234				-176,778	-168,234
Total deferred tax assets	6,146,322				6,957,203				6,146,322	6,957,203
Deferred tax liabilities:
Net unrealized gain on securities available for sale	345,400								345,400
Purchased loan discount					34,209					34,209
Premises and equipment	138,158				165,493				138,158	165,493
Other	96,491				121,217				96,491	121,217
Total deferred tax liabilities	580,049				320,919				580,049	320,919
Net deferred tax assets	$5,566,273				$6,636,284				$5,566,273	$6,636,284

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Dec. 31, 2014
Tax Credit Carryforward, Expiring Beginning in Year 1 [Member]
Operating Loss Carryforwards [Line Items]
Income tax credits	$422,111
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	7,187,494
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	5,486,988
Income tax credits	$4,464,096

EMPLOYEE_BENEFITS_Details

EMPLOYEE BENEFITS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	N	Dec. 31, 2013	Dec. 31, 2012
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	$89,000	$96,000	$98,000
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	10,082,081	9,948,016
Amount recognized in noninterest expenses for the SERP and the Post Retirement Benefits Plans	165,000	336,000	365,000
Amount recognized in noninterest income related to the insurance contracts	304,000	329,000	342,000
Expenses incurred related to the Bonus Plan	$46,000	$46,000	$65,000

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Approximate Contractual Amount	$26,833,000	$26,313,000
Letter of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Approximate Contractual Amount	$2,027,000	$2,125,000

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	12 Months Ended				0 Months Ended		1 Months Ended
COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2007	Oct. 26, 2006	Jun. 01, 2007	Jul. 01, 2007
Operating Leased Assets [Line Items]
2015	$551,831
2016	440,869
2017	78,908
2018	81,270
2019 and Thereafter	81,270
Total future minimum lease payments	1,234,148
Rent expense	550,000	542,000	523,000
Legal fees awarded				200,000
Settlement amount in judgment levied against the company				100,000
Plaintiff awarded damages amount	109,400
Main Office [Member]
Operating Leased Assets [Line Items]
Lease term					10 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
Term of renewal option	5 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
Branch Location [Member]
Operating Leased Assets [Line Items]
Lease term						7 years
Number of renewal options	2
Term of renewal option	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

STOCK_OPTIONS_Details

STOCK OPTIONS (Details) (USD $)	12 Months Ended
STOCK OPTIONS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Shares
Outstanding-beginning of year (in shares)	49,277	89,877
Exercised (in shares)
Expired/Terminated (in shares)		-40,600	-13,676
Outstanding-end of year (in shares)	49,277	49,277	89,877
Options exercisable at year-end (in shares)	49,277	49,277	89,877
Shares available for grant	266,309	266,309	229,209
Weighted Average Exercise Price
Outstanding-beginning of year (in dollars per share)	$10.47	$10.58
Expired/Terminated (in dollars per share)		$10.71	$7.74
Outstanding-end of year (in dollars per share)	$10.47	$10.47	$10.58
Options exercisable at year-end (in dollars per share)	$10.47	$10.47	$10.58
Additional information
Outstanding, Weighted Average Remaining Contractual Life	3 years 2 months 5 days	3 years 11 months 19 days
Options exercisable at year-end, Weighted Average Remaining Contractual Life	2 years 2 months 5 days	3 years 2 months 5 days
Outstanding-end of year, Aggregate Intrinsic Value	$5,775
Options exercisable at year-end, Aggregate Intrinsic Value	5,775
Additional information
Total compensation cost recognized		$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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]
Potentially dilutive options outstanding									49,277	49,277	89,877
Net Income (Numerator)
Basic earnings (loss) available to common stockholders	$484,000	$317,000	$414,000	$357,000	$416,000	$271,000	$212,000	$213,000	$1,571,838	$1,111,953	$532,003
Nonvested restricted stock grant
Effect of dilutive securities: options to purchase common shares
Diluted earnings (loss)									$1,571,838	$1,111,953	$532,003
Shares (Denominator)
Basic (in shares)									2,166,818	2,152,780	2,157,732
Nonvested restricted stock grant (in shares)									19,575	12,830	7,664
Effect of dilutive securities: options to purchase common shares (in shares)
Diluted (in shares)									2,186,393	2,165,610	2,165,396
Per Share Amount
Basic earnings (loss) per share available to common stockholders (in dollars per share)	$0.22	$0.15	$0.19	$0.17	$0.19	$0.13	$0.10	$0.10	$0.73	$0.52	$0.25
Nonvested resticted stock grant (in dollars per share)									($0.01)	($0.01)
Effect of dilutive securities: options to purchase common shares (in dollars per shares)
Diluted earnings (loss) per share (in dollars per share)	$0.22	$0.15	$0.19	$0.16	$0.18	$0.13	$0.10	$0.10	$0.72	$0.51	$0.25

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale:	$126,610,811	$141,045,282
Other real estate owned	4,668,152	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:	29,693,231	34,801,788
Mortgage Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale:	86,914,702	96,267,274
Corporate Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale:	10,002,878	9,976,220
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	9,696,000
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	229,000
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	4,668,000
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	219,000
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:	126,611,000	141,045,000
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:	29,693,000	34,802,000
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:	86,915,000	96,267,000
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:	10,003,000	9,976,000
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]
Securities available for sale:	126,611,000	141,045,000
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:	29,693,000	34,802,000
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:	86,915,000	96,267,000
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:	10,003,000	9,976,000
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	14,812,000	18,466,000
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	9,696,000	10,702,000
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	229,000	360,000
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	4,668,000	7,404,000
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	219,000
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	14,812,000	18,466,000
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	9,696,000	10,702,000
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	229,000	360,000
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	4,668,000	7,404,000
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	$219,000

FAIR_VALUE_OF_FINANCIAL_INSTRU3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 2) (Fair Value, Inputs, Level 3 [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Commercial Real Estate Portfolio Segment [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Collateral Dependent Impaired loans	9,696,000
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	229,000
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	4,668,000
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%
Construction and Development Portfolio Segment [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Collateral Dependent Impaired loans	219,000
Construction and Development 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%
Construction and Development 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%

FAIR_VALUE_OF_FINANCIAL_INSTRU4

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 3) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Financial assets:
Cash and due from banks	$2,757,515	$6,339,676
Interest-bearing deposits with banks	45,652,555	22,826,995
Certificates of deposit	350,000	350,000
Other investments	792,150	873,850
Loans-net	188,739,072	182,118,539
Cash surrender value of life insurance	10,082,081	9,948,016
Financial liabilities:
Deposits	340,888,750	336,962,288
Advances from Federal Home Loan Bank	254,084	273,079
Commitments to Extend Credit [Member]
Off-balance-sheet financial instruments:
Notional amount	26,833,000	26,313,000
Letter of Credit [Member]
Off-balance-sheet financial instruments:
Notional amount	2,027,000	2,125,000
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and due from banks	2,758,000	6,340,000
Interest-bearing deposits with banks	45,653,000	22,827,000
Certificates of deposit	350,000	350,000
Other investments	792,000	874,000
Cash surrender value of life insurance	10,082,000	9,948,000
Financial liabilities:
Deposits	201,994,000	195,884,000
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Investment securities	126,854,000	141,285,000
Financial liabilities:
Deposits	139,725,000	141,884,000
Advances from Federal Home Loan Bank	254,000	273,000
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Loans-net	188,195,000	183,150,000
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Financial assets:
Cash and due from banks	2,758,000	6,340,000
Interest-bearing deposits with banks	45,653,000	22,827,000
Certificates of deposit	350,000	350,000
Investment securities	126,851,000	141,285,000
Other investments	792,000	874,000
Loans-net	188,739,000	182,119,000
Cash surrender value of life insurance	10,082,000	9,948,000
Financial liabilities:
Deposits	340,889,000	336,962,000
Advances from Federal Home Loan Bank	254,000	273,000
Estimate of Fair Value, Fair Value Disclosure [Member]
Financial assets:
Cash and due from banks	2,758,000	6,340,000
Interest-bearing deposits with banks	45,653,000	22,827,000
Certificates of deposit	350,000	350,000
Investment securities	126,854,000	141,285,000
Other investments	792,000	874,000
Loans-net	188,195,000	183,150,000
Cash surrender value of life insurance	10,082,000	9,948,000
Financial liabilities:
Deposits	341,719,000	337,768,000
Advances from Federal Home Loan Bank	$254,000	$273,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	12 Months Ended
STOCKHOLDERS' EQUITY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Total capital (to risk weighted assets):
Actual, Amount	$45,943	$44,601
Actual, Ratio (as a percent)	19.00%	19.00%
For Capital Adequacy Purposes, Amount	18,854	18,768
For Capital Adequacy Purposes, Ratio (as a percent)	8.00%	8.00%
Tier I capital (to risk weighted assets):
Actual, Amount	43,644	41,665
Actual, Ratio (as a percent)	19.00%	18.00%
For Capital Adequacy Purposes, Amount	9,427	9,384
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%
Tier I capital (to average assets):
Actual, Amount	43,644	41,665
Actual, Ratio (as a percent)	11.00%	11.00%
For Capital Adequacy Purposes, Amount	15,779	15,600
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%
Dividend Limitation
Dividends paid on common stock	171,744	171,744	169,242
Dividend payout rate per common share (in dollars per share)	$0.08	$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	45,500	44,376
Actual, Ratio (as a percent)	19.00%	19.00%
For Capital Adequacy Purposes, Amount	18,822	18,779
For Capital Adequacy Purposes, Ratio (as a percent)	8.00%	8.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	23,527	23,473
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	43,201	41,441
Actual, Ratio (as a percent)	18.00%	18.00%
For Capital Adequacy Purposes, Amount	9,411	9,389
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	14,116	14,084
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	43,201	41,441
Actual, Ratio (as a percent)	11.00%	11.00%
For Capital Adequacy Purposes, Amount	15,763	15,634
For Capital Adequacy Purposes, Ratio (as a percent)	4.00%	4.00%
To Be Well Capitalized Under Prompt Corrective Action Provisions, Amount	$19,704	$19,543
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, 2014	Dec. 31, 2013
Directors Officers Principal Shareholders and Associates [Member]
Activity of related party loans
Balance at beginning of year	$14,522,184	$11,799,716
New loans	2,841,922	6,517,864
Repayments	-5,392,794	-3,795,396
Balance - end of year	11,971,312	14,522,184
Management [Member]
Additional disclosure
Deposits	$5,645,426	$6,294,099

SUPPLEMENTARY_INCOME_STATEMENT2

SUPPLEMENTARY INCOME STATEMENT INFORMATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
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	$309,411	$438,208	$457,422
Professional services - other	598,451	723,505	537,527
Stationery and supplies	144,702	200,116	229,104
Data processing	695,863	664,240	623,156
Telephone	284,260	305,279	307,374
FDIC insurance premium	329,000	533,447	652,515
Amortization of core deposit intangible	471,918	471,918	471,918
Security and protection expense	394,980	389,614	420,707
Advertising and Marketing	126,082	154,389	132,700
Other benefit expenses	165,276	336,066	365,409
Other miscellaneous expenses	1,990,232	1,751,862	1,687,957
Other operating expenses	$5,510,175	$5,968,644	$5,885,789

CONDENSED_FINANCIAL_INFORMATIO2

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS
Other assets	$9,351,480	$9,996,714
Total assets	395,639,249	387,732,673
LIABILITIES AND STOCKHOLDERS' EQUITY
Total liabilities	346,072,704	341,424,881
Stockholders' equity	49,566,545	46,307,792	49,154,105	48,533,178
Total liabilities and stockholders' equity	395,639,249	387,732,673
Parent Company [Member]
ASSETS
Cash	119,075	9,837
Investment in Bank	49,123,228	46,083,430
Other assets	400,698	321,609
Total assets	49,643,001	46,414,876
LIABILITIES AND STOCKHOLDERS' EQUITY
Total liabilities	76,456	107,084
Stockholders' equity	49,566,545	46,307,792
Total liabilities and stockholders' equity	$49,643,001	$46,414,876

CONDENSED_FINANCIAL_INFORMATIO3

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details 2) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]
Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary	$519,000	$354,000	$570,000	$499,000	$375,000	$341,000	$245,000	$237,000	$1,942,321	$1,197,967	($132,247)
Income tax benefit	-24,000	-22,000	97,000	83,000	-101,000	11,000	-26,000	-35,000	-133,663	150,806	901,070
Net income	543,000	376,000	473,000	416,000	476,000	330,000	271,000	272,000	1,808,658	1,348,773	768,823
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Dividends from subsidiary									671,000	500,000
Other revenue									3,426		3,113
Total revenue									674,426	500,000	3,113
Total expenses									232,616	291,771	412,512
Income (loss) before income tax benefit and equity in undistributed earnings of the subsidiary									441,810	208,229	-409,399
Income tax benefit									79,089	92,356	143,314
Income (loss) before equity in undistributed earnings of the subsidiary									520,899	300,585	-266,085
Equity in undistributed earnings of the subsidiary									1,287,759	1,048,188	1,034,908
Net income									$1,808,658	$1,348,773	$768,823

CONDENSED_FINANCIAL_INFORMATIO4

CONDENSED FINANCIAL INFORMATION OF CITIZENS BANCSHARES CORPORATION (PARENT ONLY) (Details 3) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	$543,000	$376,000	$473,000	$416,000	$476,000	$330,000	$271,000	$272,000	$1,808,658	$1,348,773	$768,823
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Restricted stock based compensation plan									-8,164	-106,829	139,062
Change in other assets									-906,007	493,770	1,874,192
Net cash provided by operating activities									3,889,805	4,604,402	9,152,888
Cash flows from financing activities:
Common stock dividend paid									-171,744	-171,744	-169,242
Preferred stock dividend paid									-236,820	-236,820	-236,820
Proceeds from issuance of common stock									114,784	180,657	35,890
Cash:
Cash and cash equivalents, beginning of period				29,166,671				40,186,477	29,166,671	40,186,477	33,451,661
Cash and cash equivalents at end of period	48,410,070				29,166,671				48,410,070	29,166,671	40,186,477
Supplemental disclosures of cash flow information:
Interest									874,690	939,420	1,130,336
Income taxes										26,000	27,615
Parent Company [Member]
Cash flows from operating activities:
Net income									1,808,658	1,348,773	768,823
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Equity in undistributed earnings of the subsidiary									-1,287,759	-1,048,188	-1,034,908
Restricted stock based compensation plan									-8,164	-106,829	139,062
Change in other assets									-79,089	-92,357	-143,313
Change in other liabilities									-30,628	-6,398	86,636
Net cash provided by operating activities									403,018	95,001	-183,700
Cash flows from financing activities:
Common stock dividend paid									-171,744	-171,744	-169,242
Preferred stock dividend paid									-236,820	-236,820	-236,820
Net purchase of treasury stock										-61,423	-9,815
Proceeds from issuance of common stock									114,784	180,657	35,890
Net cash used in financing activities									-293,780	-289,330	-379,987
Net change in cash									109,238	-194,329	-563,687
Cash:
Cash and cash equivalents, beginning of period				9,837				204,166	9,837	204,166	767,853
Cash and cash equivalents at end of period	119,075				9,837				119,075	9,837	204,166
Supplemental disclosures of cash flow information:
Interest										$26,000	$27,615

QUARTERLY_FINANCIAL_DATA_UNAUD1

QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	3 Months Ended								12 Months Ended
QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Data Details
Interest Income	$3,266,000	$3,333,000	$3,387,000	$3,376,000	$3,582,000	$3,482,000	$3,429,000	$3,273,000	$13,362,443	$13,765,959	$15,529,672
Interest expense	199,000	211,000	211,000	212,000	212,000	224,000	232,000	235,000	833,389	903,267	1,051,530
Net interest income	3,067,000	3,122,000	3,176,000	3,164,000	3,370,000	3,258,000	3,197,000	3,038,000	12,529,054	12,862,692	14,478,142
Provision for loan losses	75,000				-25,000	175,000	50,000	225,000	75,000	425,000	2,400,000
Non-interest income	1,454,000	990,000	1,017,000	979,000	986,000	1,059,000	1,199,000	1,237,000	4,440,411	4,481,119	5,948,861
Non-interest expense	3,927,000	3,758,000	3,623,000	3,644,000	4,006,000	3,801,000	4,101,000	3,813,000	14,952,144	15,720,844	18,159,250
Income (loss) before income taxes	519,000	354,000	570,000	499,000	375,000	341,000	245,000	237,000	1,942,321	1,197,967	-132,247
Income tax expense (benefit)	-24,000	-22,000	97,000	83,000	-101,000	11,000	-26,000	-35,000	-133,663	150,806	901,070
Net income	543,000	376,000	473,000	416,000	476,000	330,000	271,000	272,000	1,808,658	1,348,773	768,823
Preferred dividends	59,000	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	$484,000	$317,000	$414,000	$357,000	$416,000	$271,000	$212,000	$213,000	$1,571,838	$1,111,953	$532,003
Net income per common share - basic	$0.22	$0.15	$0.19	$0.17	$0.19	$0.13	$0.10	$0.10	$0.73	$0.52	$0.25
Net income per common share - diluted	$0.22	$0.15	$0.19	$0.16	$0.18	$0.13	$0.10	$0.10	$0.72	$0.51	$0.25