The First Bancshares, Inc. (FBMS) 10-K 31 Mar 14 2013 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 20, 2014
Document Information [Line Items]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Trading Symbol	'FBMS	'
Entity Common Stock, Shares Outstanding	'	5,149,280
Entity Registrant Name	'FIRST BANCSHARES INC /MS/	'
Entity Central Index Key	'0000947559	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'No	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$64,398,012

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and due from banks	$24,079,590	$20,225,123
Interest-bearing deposits with banks	14,205,335	9,587,601
Federal funds sold	967,000	1,064,000
Total cash and cash equivalents	39,251,925	30,876,724
Held-to-maturity securities (fair value of $9,624,427 in 2013 and $7,055,499 in 2012)	8,438,435	8,470,103
Available-for-sale securities	244,050,671	214,392,682
Other securities	5,533,850	3,437,750
Total securities	258,022,956	226,300,535
Loans held for sale	3,679,521	5,585,373
Loans, net of allowance for loan losses of $5,727,800 in 2013 and $4,726,618 in 2012	573,894,868	403,384,642
Interest receivable	3,291,887	2,887,287
Premises and equipment	32,071,741	22,242,838
Cash surrender value of life insurance	6,593,403	6,441,109
Goodwill	10,620,814	9,362,498
Other assets	13,462,960	14,304,274
Total assets	940,890,075	721,385,280
Deposits:	'	'
Noninterest-bearing	173,793,894	109,624,640
Interest-bearing	606,177,141	487,001,945
Total deposits	779,971,035	596,626,585
Interest payable	399,976	212,041
Borrowed funds	52,000,000	36,770,773
Subordinated debentures	10,310,000	10,310,000
Other liabilities	13,100,724	11,580,415
Total liabilities	855,781,735	655,499,814
Stockholders' Equity:	'	'
Preferred stock, no par value, $1,000 per share liquidation, 10,000,000 shares authorized; 17,123 shares issued and outstanding in 2013 and 2012, respectively	17,102,507	17,020,539
Common stock, par value $1 per share: 10,000,000 shares authorized; 5,122,941 and 3,133,596 shares issued and outstanding in 2013 and 2012, respectively	5,122,941	3,133,596
Additional paid-in capital	42,086,463	23,710,775
Retained earnings	22,508,918	19,951,173
Accumulated other comprehensive income (loss)	-1,248,844	2,533,028
Treasury stock, at cost	-463,645	-463,645
Total stockholders' equity	85,108,340	65,885,466
Total liabilities and stockholders' equity	$940,890,075	$721,385,280

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Held-to-maturity securities, fair value	$9,624,427	$7,055,499
Loan, allowance for loan losses	$5,728,000	$4,727,000
Preferred stock, no par value	$0	$0
Preferred stock, per share liquidation	$1,000	$1,000
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued	17,123	17,123
Preferred stock, outstanding	17,123	17,123
Common stock, par value	$1	$1
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	5,122,941	3,133,596
Common Stock, Shares, Outstanding	5,122,941	3,133,596

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INTEREST INCOME	'	'
Interest and fees on loans	$25,736,169	$21,412,469
Interest and dividends on securities:	'	'
Taxable interest and dividends	3,279,367	2,744,643
Tax-exempt interest	2,140,084	2,040,412
Interest on federal funds sold	62,244	50,689
Interest on deposits in banks	100,169	82,716
Total interest income	31,318,033	26,330,929
INTEREST EXPENSE	'	'
Interest on time deposits of $100,000 or more	698,580	1,050,138
Interest on other deposits	1,601,024	2,016,490
Interest on borrowed funds	617,654	1,069,988
Total interest expense	2,917,258	4,136,616
Net interest income	28,400,775	22,194,313
Provision for loan losses	1,075,983	1,228,016
Net interest income after provision for loan losses	27,324,792	20,966,297
OTHER INCOME	'	'
Service charges on deposit accounts	3,979,159	3,431,579
Other service charges and fees	2,187,229	2,426,759
Bank owned life insurance income	152,294	170,918
Loss on sale of other real estate	-76,532	-55,426
Other	841,147	349,922
Total other income	7,083,297	6,323,752
OTHER EXPENSE	'	'
Salaries	12,216,098	10,059,380
Employee benefits	2,638,558	1,941,330
Occupancy	2,351,009	1,797,347
Furniture and equipment	1,568,113	1,435,153
Supplies and printing	455,443	425,086
Professional and consulting fees	2,433,111	746,941
Marketing and public relations	451,018	329,362
FDIC and OCC assessments	766,503	681,540
Other	5,285,148	4,747,764
Total other expense	28,165,001	22,163,903
Income before income taxes	6,243,088	5,126,146
Income taxes	1,603,593	1,077,379
Net income	4,639,495	4,048,767
Preferred dividends and stock accretion	424,428	424,428
Net income applicable to common stockholders	$4,215,067	$3,624,339
Net income per share:	'	'
Basic	$1.07	$1.31
Diluted	$1.06	$1.29
Net income applicable to common stockholders:	'	'
Basic	$0.98	$1.17
Diluted	$0.96	$1.16

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME(LOSS) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Net income	$4,639,495	$4,048,767
Unrealized gains on securities:	'	'
Unrealized holding gains (losses) arising during the period	-5,676,942	3,022,776
Plus reclassification adjustment for losses included in net income	0	0
Total Unrealized gains on securities	-5,676,942	3,022,776
Unrealized holding losses on loans held for sale	-55,967	-36,365
Income tax benefit (expense)	1,951,037	-1,015,380
Other comprehensive income (loss)	-3,781,872	1,971,031
Comprehensive income	$857,623	$6,019,798

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Preferred Stock	Stock Warrants	Additional Paid In Capital	Retained Earnings	Accumulated Other Comprehensive Income(Loss)	Treasury Stock
Balance at Dec. 31, 2011	$60,425,281	$3,092,566	$16,938,571	$283,738	$23,220,493	$16,791,561	$561,997	($463,645)
Net income	4,048,767	0	0	0	0	4,048,767	0	0
Other comprehensive income	1,971,031	0	0	0	0	0	1,971,031	0
Dividends on preferred stock	-342,460	0	0	0	0	-342,460	0	0
Cash dividend declared, $.15 per common share	-464,727	0	0	0	0	-464,727	0	0
Grant of restricted stock	0	42,795	0	0	-42,795	0	0	0
Compensation cost on restricted stock	263,216	0	0	0	263,216	0	0	0
Preferred stock accretion	0	0	81,968	0	0	-81,968	0	0
Repurchase of restricted stock for payment of taxes	-15,642	-1,765	0	0	-13,877	0	0	0
Balance at Dec. 31, 2012	65,885,466	3,133,596	17,020,539	283,738	23,427,037	19,951,173	2,533,028	-463,645
Net income	4,639,495	0	0	0	0	4,639,495	0	0
Other comprehensive income	-3,781,872	0	0	0	0	0	-3,781,872	0
Dividends on preferred stock	-342,460	0	0	0	0	-342,460	0	0
Cash dividend declared, $.15 per common share	-615,781	0	0	0	0	-615,781	0	0
Grant of restricted stock	0	39,913	0	0	-39,913	0	0	0
Compensation cost on restricted stock	391,777	0	0	0	391,777	0	0	0
Preferred stock accretion	0	0	81,968	0	0	-81,968	0	0
Repurchase of restricted stock for payment of taxes	-26,749	-1,788	0	0	-24,961	0	0	0
Issuance of 1,951,220 common shares	18,958,464	1,951,220	0	0	18,048,785	-1,041,541	0	0
Balance at Dec. 31, 2013	$85,108,340	$5,122,941	$17,102,507	$283,738	$41,802,725	$22,508,918	($1,248,844)	($463,645)

CONSOLIDATED_STATEMENTS_OF_CHA1

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Dividends on common stock, per share	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.15	$0.15
Issuance of common stock	'	'	'	'	'	'	'	'	1,951,220	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net income	$4,639,495	$4,048,767
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	1,915,398	1,724,050
FHLB Stock dividends	-4,100	-3,300
Provision for loan losses	1,075,983	1,228,016
Deferred income taxes	1,707,403	-136,348
Restricted stock expense	391,777	263,216
Increase in cash value of life insurance	-152,294	-170,918
Amortization and accretion, net	-107,170	789,999
Writedown of bank property	193,073	0
Loss on sale/writedown of other real estate	350,023	526,957
Changes in:	'	'
Loans held for sale	2,671,885	-2,716,039
Interest receivable	-54,600	-115,611
Other assets	4,412,575	3,255,806
Interest payable	-153,065	-95,711
Other liabilities	1,108,980	1,624,587
Net cash provided by operating activities	17,995,363	10,223,471
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Purchases of available-for-sale securities	-83,415,975	-60,102,101
Purchases of other securities	-2,780,100	-1,409,300
Purchases of held-to-maturity securities	0	-2,489,450
Proceeds from maturities and calls of available-for-sale securities	52,237,989	59,198,136
Proceeds from redemption of other securities	788,200	620,100
Increase in loans	-50,100,144	-29,994,973
Net additions to premises and equipment	-746,724	-448,274
Cash received in excess of cash paid for acquisition	43,150,000	0
Net cash used in investing activities	-40,866,754	-34,625,862
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Increase (decrease) in deposits	-1,971,438	23,170,427
Proceeds from borrowed funds	47,000,000	133,340,000
Repayment of borrowed funds	-31,770,773	-123,601,058
Dividends paid on common stock	-600,452	-453,105
Dividends paid on preferred stock	-342,460	-342,460
Repurchase of restricted stock for payment of taxes	-26,749	-15,642
Issuance of 1,951,220 common shares, net	18,958,464	0
Net cash provided by financing activities	31,246,592	32,098,162
Net increase in cash and cash equivalents	8,375,201	7,695,771
Cash and cash equivalents at beginning of year	30,876,724	23,180,953
Cash and cash equivalents at end of year	39,251,925	30,876,724
Supplemental disclosures:	'	'
Interest	2,729,323	4,232,327
Income taxes	980,490	1,562,850
Transfers of loans to other real estate	2,136,687	6,198,006
Issuance of restricted stock grants	$39,913	$42,795

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	12 Months Ended
	Dec. 31, 2013
Issuance of common stock	1,951,220

NATURE_OF_BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2013
Notes to financial statements [Abstract]	'
NATURE OF BUSINESS	'
	NOTE A - NATURE OF BUSINESS
	The First Bancshares, Inc. (the Company) is a bank holding company whose business is primarily conducted by its wholly-owned subsidiary, The First, A National Banking Association (the Bank). The Bank provides a full range of banking services in its primary market area of South Mississippi, South Alabama, and Bogalusa, Louisiana. The Company is regulated by the Federal Reserve Bank. Its subsidiary bank is subject to the regulation of the Office of the Comptroller of the Currency (OCC).

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

'

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company and the Bank follow accounting principles generally accepted in the United States of America including, where applicable, general practices within the banking industry.

1

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

2

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses and the valuation of deferred tax assets.

3

Cash and Due From Banks

Included in cash and due from banks are legal reserve requirements which must be maintained on an average basis in the form of cash and balances due from the Federal Reserve. The reserve balance varies depending upon the types and amounts of deposits. At December 31, 2013, the required reserve balance on deposit with the Federal Reserve Bank was approximately $8,706,000.

4

Securities

Investments in securities are accounted for as follows:

Available-for-Sale Securities

Securities classified as available-for-sale are those securities that are intended to be held for an indefinite period of time, but not necessarily to maturity. Any decision to sell a security classified as available-for-sale would be based on various factors, including movements in interest rates, liquidity needs, security risk assessments, changes in the mix of assets and liabilities and other similar factors. These securities are carried at their estimated fair value, and the net unrealized gain or loss is reported net of tax, as a component of accumulated other comprehensive income (loss) in stockholders' equity, until realized. Premiums and discounts are recognized in interest income using the interest method. Gains and losses on the sale of available-for-sale securities are determined using the adjusted cost of the specific security sold.

Securities to be Held-to-Maturity

Securities classified as held-to-maturity are those securities for which there is a positive intent and ability to hold to maturity. These securities are carried at cost adjusted for amortization of premiums and accretion of discounts, computed by the interest method.

Trading Account Securities

Trading account securities are those securities which are held for the purpose of selling them at a profit. There were no trading account securities on hand at December 31, 2013 and 2012.

Other Securities

Other securities are carried at cost and are restricted in marketability. Other securities consist of investments in the Federal Home Loan Bank (FHLB), Federal Reserve Bank and First National Bankers’ Bankshares, Inc. Management reviews for impairment based on the ultimate recoverability of the cost basis.

Other-than-Temporary Impairment

Management evaluates investment securities for other-than-temporary impairment on a quarterly basis. A decline in the fair value of available-for-sale and held-to-maturity securities below cost that is deemed other-than-temporary is charged to earnings for a decline in value deemed to be credit related and a new cost basis for the security is established. The decline in value attributed to non-credit related factors is recognized in other comprehensive income.

5

Loans held for sale

The Bank originates fixed rate single family, residential first mortgage loans on a presold basis. The Bank issues a rate lock commitment to a customer and concurrently “locks in” with a secondary market investor under a best efforts delivery mechanism. Such loans are sold without the servicing retained by the Bank. The terms of the loan are dictated by the secondary investors and are transferred within several weeks of the Bank initially funding the loan. The Bank recognizes certain origination fees and service release fees upon the sale, which are included in other income on loans in the consolidated statements of income. Between the initial funding of the loans by the Bank and the subsequent purchase by the investor, the Bank carries the loans held for sale at the lower of cost or fair value in the aggregate as determined by the outstanding commitments from investors.

6

Loans

Loans are carried at the principal amount outstanding, net of the allowance for loan losses. Interest income on loans is recognized based on the principal balance outstanding and the stated rate of the loan. Loan origination fees and certain direct origination costs are deferred and recognized as an adjustment of the related loan yield using the interest method.

A loan is considered impaired, in accordance with the impairment accounting guidance of Accounting Standards Codification (ASC) Section 310-10-35, Receivables, Subsequent Measurement, when—based upon current events and information—it is probable that the scheduled payments of principal and interest will not be collected in accordance with the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral values, and the probability of collecting scheduled payments of principal and interest when due. Generally, impairment is measured on a loan by loan basis using the fair value of the supporting collateral.

Loans are generally placed on a nonaccrual status when principal or interest is past due ninety days or when specifically determined to be impaired. When a loan is placed on nonaccrual status, interest accrued but not received is generally reversed against interest income. If collectibility is in doubt, cash receipts on nonaccrual loans are used to reduce principal rather than recorded in interest income. Past due status is determined based upon contractual terms.

7

Allowance for Loan Losses

For financial reporting purposes, the provision for loan losses charged to operations is based upon management's estimations of the amount necessary to maintain the allowance at an adequate level. Allowances for any impaired loans are generally determined based on collateral values. Loans are charged against the allowance for loan losses when management believes the collectibility of the principal is unlikely.

Management evaluates the adequacy of the allowance for loan losses on a regular basis. These evaluations are based upon a periodic review of the collectibility considering historical experience, the nature and value of the loan portfolio, underlying collateral values, internal and independent loan reviews, and prevailing economic conditions. In addition, the OCC, as a part of the regulatory examination process, reviews the loan portfolio and the allowance for loan losses and may require changes in the allowance based upon information available at the time of the examination. The allowance consists of two components: allocated and unallocated. The components represent an estimation done pursuant to either ASC Topic 450, Contingencies, or ASC Subtopic 310-10, Receivables. The allocated component of the allowance reflects expected losses resulting from an analysis developed through specific credit allocations for individual loans, including any impaired loans, and historical loan loss history. The analysis is performed quarterly and loss factors are updated regularly.

The unallocated portion of the allowance reflects management’s estimate of probable inherent but undetected losses within the portfolio due to uncertainties in economic conditions, changes in collateral values, unfavorable information about a borrower’s financial condition, and other risk factors that have not yet manifested themselves. In addition, the unallocated allowance includes a component that explicitly accounts for the inherent imprecision in the loan loss analysis.

8

Premises and Equipment

Premises and equipment are stated at cost, less accumulated depreciation. The depreciation policy is to provide for depreciation over the estimated useful lives of the assets using the straight-line method. Repairs and maintenance expenditures are charged to operating expenses; major expenditures for renewals and betterments are capitalized and depreciated over their estimated useful lives. Upon retirement, sale, or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts, and any gains or losses are included in operations.

9

Other Real Estate

Other real estate, carried in other assets in the consolidated balance sheets, consists of properties acquired through foreclosure and, as held for sale property, is recorded at the lower of the outstanding loan balance or current appraisal less estimated costs to sell. Any write-down to fair value required at the time of foreclosure is charged to the allowance for loan losses. Subsequent gains or losses on other real estate are reported in other operating income or expenses. At December 31, 2013 and 2012, other real estate totaled $4,470,249 and $6,782,422, respectively.

10

Goodwill and Other Intangible Assets

Goodwill totaled $10,620,814 and $9,362,498 for the years ended December 31, 2013 and 2012, respectively.

Goodwill totaling $1,258,316 acquired during the year ended December 31, 2013 was a result of the acquisition of First National Bank of Baldwin County. Footnote C to these consolidated financial statements provides additional information on the acquisition during 2013.

The Company performed the required annual impairment tests of goodwill as of December 1, 2013. The Company’s annual impairment test did not indicate impairment as of the testing date, and subsequent to that date, management is not aware of any events or changes in circumstances since the impairment test that would indicate that goodwill might be impaired.

The Company’s acquisition method recognized intangible assets, which are subject to amortization, and included in other assets in the accompanying consolidated balance sheets, include core deposit intangibles, amortized on a straight-line basis, over a 10 year average life. The definite-lived intangible assets had the following carrying values at December 31, 2013 and 2012.

2013

2012

Gross

Net

Gross

Net

Carrying

Accumulated

Carrying

Carrying

Accumulated

Carrying

Amount

Amortization

Amount

Amount

Amortization

Amount

(Dollars in thousands)

Core deposit intangibles

$

3,775

$

-1,098

$

2,677

$

3,095

$

-743

$

2,352

During 2013, the Company recorded $679,970 in core deposit intangible assets related to the deposits acquired in the Baldwin acquisition.

The related amortization expense of business combination related intangible assets is as follows:

(dollars in thousands)

Amount

Aggregate amortization expense for the year ended December 31:

2012

$

309

2013

355

Estimated amortization expense for the year ending December 31:

2014

$

377

2015

377

2016

360

2017

308

2018

308

Thereafter

947

$

2,677

11

Other Assets and Cash Surrender Value

Financing costs related to the issuance of junior subordinated debentures are being amortized over the life of the instruments and are included in other assets. The Company invests in bank owned life insurance (BOLI). BOLI involves the purchasing of life insurance by the Company on a chosen group of employees. The Company is the owner of the policies and, accordingly, the cash surrender value of the policies is reported as an asset, and increases in cash surrender values are reported as income.

12

Stock Options

The Company accounts for stock based compensation in accordance with ASC Topic 718, Compensation - Stock Compensation. Compensation cost is recognized for all stock options granted based on the weighted average fair value stock price at the grant date.

13

Income Taxes

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently payable plus deferred taxes related primarily to differences between the bases of assets and liabilities as measured by income tax laws and their bases as reported in the financial statements. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.

The Company and its subsidiary file consolidated income tax returns. The subsidiary provides for income taxes on a separate return basis and remits to the Company amounts determined to be payable.

ASC Topic 740, Income Taxes, provides guidance on financial statement recognition and measurement of tax positions taken, or expected to be taken, in tax returns. ASC Topic 740 requires an evaluation of tax positions to determine if the tax positions will more likely than not be sustainable upon examination by the appropriate taxing authority. The Company at December 31, 2013 and 2012, had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

14

Advertising Costs

Advertising costs are expensed in the period in which they are incurred. Advertising expense for the years ended December 31, 2013 and 2012, was $419,873 and $278,330, respectively.

15

Statements of Cash Flows

For purposes of reporting cash flows, cash and cash equivalents include cash, amounts due from banks, interest-bearing deposits with banks and federal funds sold. Generally, federal funds are sold for a one to seven day period.

16

Off-Balance Sheet Financial Instruments

In the ordinary course of business, the subsidiary bank enters into off-balance sheet financial instruments consisting of commitments to extend credit, credit card lines and standby letters of credit. Such financial instruments are recorded in the financial statements when they are exercised.

17

Earnings Applicable to Common Stockholders

Per share amounts are presented in accordance with ASC Topic 260, Earnings Per Share. Under ASC Topic 260, two per share amounts are considered and presented, if applicable. Basic per share data is calculated based on the weighted-average number of common shares outstanding during the reporting period. Diluted per share data includes any dilution from potential common stock, such as outstanding stock options.

The following table discloses the reconciliation of the numerators and denominators of the basic and diluted computations applicable to common stockholders:

For the Year Ended

For the Year Ended

December 31, 2013

December 31, 2012

Net

Shares

Per Share

Net

Shares

Per Share

Income

(Denominator)

Amount

Income

(Denominator)

Amount

(Numerator)

(Numerator)

Basic per common share

$

4,215,067

4,319,485

$

0.98

$

3,624,339

3,101,411

$

1.17

Effect of dilutive shares:

Restricted Stock

53,445

23,856

$

4,215,067

4,372,930

$

0.96

$

3,624,339

3,125,267

$

1.16

The diluted per share amounts were computed by applying the treasury stock method.

18

Reclassifications

Certain reclassifications have been made to the 2012 financial statements to conform with the classi-fications used in 2013. These reclassifications did not impact the Company's consolidated financial condition or results of operations.

19

Accounting Pronouncements

In December 2011, the FASB issued ASU No. 2011-11, “Balance Sheet Disclosures about Offsetting Assets and Liabilities.” The ASU amends ASC Topic 210 by requiring additional improved information to be disclosed regarding financial instruments and derivative instruments that are offset in accordance with the conditions under ASC 210-20-45 or ASC 815-10-45 or subject to an enforceable master netting arrangement or similar agreement. The amendment is effective for annual and interim reporting periods beginning on or after January 1, 2013. The disclosures required by the amendments should be applied retrospectively for all comparative periods presented. In January 2013, the FASB issued ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.” The ASU clarifies that ordinary trade receivables and receivables are not in the scope of ASU 2011-11. Only derivatives, repurchase agreements and reverse purchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with specific criteria contained in the Codification or subject to a master netting arrangement or similar agreement are applicable. The amendments did not have a material impact on the financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Comprehensive Income – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. These amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U. S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U. S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U. S. GAAP that provide additional details about these amounts. ASU 2013-02 was effective for interim and annual periods beginning after December 15, 2012. The Company adopted this standard on January 1, 2013. The effect of adopting this guidance increased the disclosures surrounding reclassification items, if any, out of accumulated other comprehensive income.

In February 2013, the FASB issued ASU No. 2013-04, “Liabilities – Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date.” The ASU requires entities to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date. The measurement is the sum of both the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. Required disclosures include a description of the joint-and-several arrangement and the total outstanding amount of the obligation for all joint parties. ASU 2013-04 is effective for interim and annual periods beginning on or after December 15, 2013. The ASU should be applied retrospectively to obligations existing at the beginning of an entity’s fiscal year of adoption. Early adoption is permitted. The Company is currently evaluating the possible effects of this guidance on its financial statement disclosures.

In July 2013, the FASB issued ASU No. 2013-11, “Income Taxes – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The ASU requires an entity to present a unrecognized tax benefit, or a portion thereof, in the financial statements as a reduction to a deferred tax asset for an NOL carryforward, a similar tax loss, or a tax credit carryforward, except when the entity does not intend to use the deferred tax asset, or the item is not available as of the reporting date. ASU 2013-11 is effective for interim and annual periods beginning after December 15, 2013. Early adoption and retrospective application is permitted. The Company is currently evaluating the possible effects of this guidance on its financial statements.

BUSINESS_COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2013
Business Combination, Description [Abstract]	'
BUSINESS COMBINATION	'
	NOTE C – BUSINESS COMBINATION
	On April 30, 2013, the Company completed the acquisition of all of the outstanding shares of First National Bank of Baldwin County, a wholly-owned subsidiary of First Baldwin Bancshares, Inc., an Alabama corporation, which included five (5) branches and (1) loan production office located on the Alabama Gulf Coast in Baldwin County, Alabama.
	In connection with the acquisition, the Company recorded $1.3 million of goodwill and $.7 million of core deposit intangible. The core deposit intangible will be expensed over 10 years. The Company acquired the $124.2 million loan portfolio at a fair value discount of $.5 million. The discount represents expected credit losses, adjustments to market interest rates and liquidity adjustments.
	The amounts of the acquired identifiable assets and liabilities as of the acquisition date were as follows (dollars in thousands):
	Purchase price:
	Cash	$	3,300
	Total purchase price		3,300
	Identifiable assets:
	Cash and due from banks		46,450
	Investments		2,508
	Loans and leases		124,165
	Other Real Estate		87
	Core deposit intangible		680
	Personal and real property		10,655
	Deferred tax asset		2,969
	Other assets		1,034
	Total assets		188,548
	Liabilities and equity:
	Deposits		185,771
	Other liabilities		736
	Total liabilities		186,507
	Net assets acquired		2,041
	Goodwill resulting from acquisition	$	1,259
	The outstanding principal balance and the carrying amount of these loans included in the consolidated balance sheet at December 31, 2013, are as follows (dollars in thousands):
	Outstanding principal balance	$	108,639
	Carrying amount		108,441
	All loans obtained in the acquisition reflect no specific evidence of credit deterioration and very low probability that the Company would be unable to collect all contractually required principal and interest payments.
	The amount of the revenue and earnings included in the Company’s consolidated income statement for the year ended December 31, 2013, reflect only amounts from the acquisition date of April 30, 2013, through December 31, 2013. Historical financial information related to each loan and deposit acquired was impractical to determine due to retrospective application requiring significant estimates of amounts that cannot be independently substantiated. Further, we believe it is impossible to distinguish objectively information about those estimates that provides evidence of circumstances that existed on the dates at which those amounts would be recognized and measured under retrospective application.
	Expenses associated with the acquisition were $30,000 and $1,439,000 for the three and twelve month periods ended December 31, 2013, respectively. These costs included system conversion and integrating operations charges as well as legal and consulting expenses, which have been expensed as incurred.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2013
Securities [Abstract]	'
SECURITIES	'
	NOTE D – SECURITIES
	A summary of the amortized cost and estimated fair value of available-for-sale securities and held-to-maturity securities at December 31, 2013 and 2012, follows:
		December 31, 2013
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair
				Gains		Losses		Value
	Available-for-sale securities:
	Obligations of U.S. Government Agencies	$	29,963,634	$	122,764	$	124,491	$	29,961,907
	Tax-exempt and taxable obligations of states and municipal subdivisions		107,676,085		1,937,586		1,535,036		108,078,635
	Mortgage-backed securities		78,770,400		810,370		1,394,067		78,186,703
	Corporate obligations		28,210,148		223,776		1,582,001		26,851,923
	Other		1,255,483		-		283,980		971,503
		$	245,875,750	$	3,094,496	$	4,919,575	$	244,050,671
	Held-to-maturity securities:
	Mortgage-backed securities	$	2,438,435	$	-	$	74,008	$	2,364,427
	Taxable obligations of states and municipal subdivisions		6,000,000		1,260,000		-		7,260,000
		$	8,438,435	$	1,260,000	$	74,008	$	9,624,427
		December 31, 2012
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair
				Gains		Losses		Value
	Available-for-sale securities:
	Obligations of U.S. Government agencies	$	36,148,002	$	231,810	$	20,735	$	36,359,077
	Tax-exempt and taxable obligations of states and municipal subdivisions		95,113,063		3,823,242		26,121		98,910,184
	Mortgage-backed securities		60,384,181		1,596,672		14,364		61,966,489
	Corporate obligations		17,640,092		298,471		1,751,814		16,186,749
	Other		1,255,483		-		285,300		970,183
		$	210,540,821	$	5,950,195	$	2,098,334	$	214,392,682
	Held-to-maturity securities:
	Mortgage-backed securities	$	2,470,103	$	84,796	$	-	$	2,554,899
	Taxable obligations of states and municipal subdivisions		6,000,000		-		1,499,400		4,500,600
		$	8,470,103	$	84,796	$	1,499,400	$	7,055,499
	The scheduled maturities of securities at December 31, 2013, were as follows:
		Available-for-Sale				Held-to-Maturity
		Amortized		Estimated		Amortized		Estimated
		Cost		Fair		Cost		Fair
				Value				Value
	Due less than one year	$	18,172,801	$	18,263,173	$	-	$	-
	Due after one year through five years		80,376,374		81,347,356		-		-
	Due after five years through ten years		38,986,734		38,900,600		-		-
	Due after ten years		29,569,441		27,352,839		6,000,000		7,260,000
	Mortgage-backed securities		78,770,400		78,186,703		2,438,435		2,364,427
		$	245,875,750	$	244,050,671	$	8,438,435	$	9,624,427
	Actual maturities can differ from contractual maturities because the obligations may be called or prepaid with or without penalties.
	No gain or loss was realized from the sale of available-for-sale securities in 2013 or in 2012. No other-than-temporary impairment losses were recognized for the years ended 2013 and 2012.
	Securities with a carrying value of $197,611,193 and $159,725,903 at December 31, 2013 and 2012, respectively, were pledged to secure public deposits, repurchase agreements, and for other purposes as required or permitted by law.
	The details concerning securities classified as available-for-sale with unrealized losses as of December 31, 2013 and 2012, were as follows:
		2013
		Losses < 12 Months				Losses 12 Months or >				Total
		Fair		Gross		Fair		Gross		Fair		Gross
		Value		Unrealized		Value		Unrealized		Value		Unrealized
				Losses				Losses				Losses
	Obligations of U.S. government agencies	$	6,898,945	$	124,491	$	-	$	-	$	6,898,945	$	124,491
	Tax-exempt and tax- able obligations of states and municipal subdivisions		37,725,915		1,523,780		1,297,792		11,256		39,023,707		1,535,036
	Mortgage-backed securities		39,540,663		1,394,067		-		-		39,540,663		1,394,067
	Corporate obligations		10,814,405		174,210		3,386,225		1,407,791		14,200,630		1,582,001
	Other		-		-		971,503		283,980		971,503		283,980
		$	94,979,928	$	3,216,548	$	5,655,520	$	1,703,027	$	100,635,448	$	4,919,575
		2012
		Losses < 12 Months				Losses 12 Months or >				Total
		Fair Value		Gross		Fair		Gross		Fair		Gross
				Unrealized		Value		Unrealized		Value		Unrealized
				Losses				Losses				Losses
Obligations of U.S. government agencies	$	5,063,924	$	20,735	$	-	$	-	$	5,063,924	$	20,735
Tax-exempt and tax- able obligations of states and municipal subdivisions		4,556,699		26,000		254,605		121		4,811,304		26,121
Mortgage-backed securities		-		-		236,886		14,364		236,886		14,364
Corporate obligations		978,600		1,764		2,668,168		1,750,050		3,646,768		1,751,814
Other		-		-		970,183		285,300		970,183		285,300
	$	10,599,223	$	48,499	$	4,129,842	$	2,049,835	$	14,729,065	$	2,098,334
Approximately 38% of the number of securities in the investment portfolio at December 31, 2013, reflected an unrealized loss. Management is of the opinion the Company has the ability to hold these securities until such time as the value recovers or the securities mature. Management also believes the deterioration in value is attributable to changes in market interest rates and lack of liquidity in the credit markets. We have determined that these securities are not other-than-temporarily impaired based upon anticipated cash flows.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2013
Loans Receivable, Net [Abstract]	'
LOANS	'
	NOTE E - LOANS
	Loans typically provide higher yields than the other types of earning assets, and thus one of the Company's goals is for loans to be the largest category of the Company's earning assets. At December 31, 2013 and December 31, 2012, respectively, loans accounted for 68.1% and 63.6% of earning assets. The Company controls and mitigates the inherent credit and liquidity risks through the composition of its loan portfolio.
	The following table shows the composition of the loan portfolio by category:
		December 31,  2013				December 31, 2012
				Percent of				Percent of
		Amount		Total		Amount		Total
		(Dollars in thousands)
	Mortgage loans held for sale	$	3,680	0.6	%	$	5,585	1.4	%
	Commercial, financial and agricultural		81,792	14			53,234	12.9
	Real Estate:
	Mortgage-commercial		212,388	36.4			142,046	34.3
	Mortgage-residential		202,343	34.7			140,703	34
	Construction		67,287	11.5			57,529	13.9
	Consumer and other		15,812	2.8			14,600	3.5
	Total loans		583,302	100	%		413,697	100	%
	Allowance for loan losses		-5,728				-4,727
	Net loans	$	577,574			$	408,970
	In the context of this discussion, a "real estate mortgage loan" is defined as any loan, other than a loan for construction purposes, secured by real estate, regardless of the purpose of the loan. The Company follows the common practice of financial institutions in the Company’s market area of obtaining a security interest in real estate whenever possible, in addition to any other available collateral. This collateral is taken to reinforce the likelihood of the ultimate repayment of the loan and tends to increase the magnitude of the real estate loan portfolio component. Generally, the Company limits its loan-to-value ratio to 80%. Management attempts to maintain a conservative philosophy regarding its underwriting guidelines and believes it will reduce the risk elements of its loan portfolio through strategies that diversify the lending mix.
	Loans held for sale consist of mortgage loans originated by the Bank and sold into the secondary market. Commitments from investors to purchase the loans are obtained upon origination.
	Activity in the allowance for loan losses for December 31, 2013 and 2012 is as follows:
	(In thousands)
		2013		2012
	Balance at beginning of period	$	4,727	$	4,511
	Loans charged-off:
	Real Estate		-457		-821
	Installment and Other		-197		-203
	Commercial, Financial and Agriculture		-105		-166
	Total		-759		-1,190
	Recoveries on loans previously charged-off:
	Real Estate		600		83
	Installment and Other		66		70
	Commercial, Financial and Agriculture		18		25
	Total		684		178
	Net Charge-offs		-75		-1,012
	Provision for Loan Losses		1,076		1,228
	Balance at end of period	$	5,728	$	4,727
	The following tables represent how the allowance for loan losses is allocated to a particular loan type as well as the percentage of the category to total loans at December 31, 2013 and December 31, 2012.
	Allocation of the Allowance for Loan Losses
		December 31, 2013
		(Dollars in thousands)
		Amount		% of loans
				in each
				category
				to total loans
	Commercial Non Real Estate	$	582	14	%
	Commercial Real Estate		3,384	57.2
	Consumer Real Estate		1,427	25.4
	Consumer		173	3.4
	Unallocated		162	-
	Total	$	5,728	100	%
		December 31, 2012
		(Dollars in thousands)
		Amount		% of loans
				in each
				category
				to total loans
	Commercial Non Real Estate	$	420	13.3	%
	Commercial Real Estate		3,338	63.7
	Consumer Real Estate		810	19
	Consumer		151	4
	Unallocated		8	-
	Total	$	4,727	100	%
	The following table represents the Company’s impaired loans at December 31, 2013 and December 31, 2012. This table excludes performing troubled debt restructurings.
	December 31,		December 31,
	2013		2012
	(In thousands)
Impaired Loans:
Impaired loans without a valuation allowance	$	759	$	1,445
Impaired loans with a valuation allowance		4,071		2,144
Total impaired loans	$	4,830	$	3,589
Allowance for loan losses on impaired loans at period End		849		936
Total nonaccrual loans		3,181		3,401
Past due 90 days or more and still accruing		159		158
Average investment in impaired loans		4,007		2,979
The following table is a summary of interest recognized and cash-basis interest earned on impaired loans for the years ended December 31, 2013 and December 31, 2012:
	2013		2012
Average of individually impaired loans during period	$	3,811	$	2,979
Interest income recognized during Impairment		-		-
Cash-basis interest income Recognized		148		50
The gross interest income that would have been recorded in the period that ended if the nonaccrual loans had been current in accordance with their original terms and had been outstanding throughout the period or since origination, if held for part of the twelve months for the years ended December 31, 2013 and 2012, was $43,000 and $81,000, respectively. The Company had no loan commitments to borrowers in non-accrual status at December 31, 2013 and 2012.
The following tables provide the ending balances in the Company's loans (excluding mortgage loans held for sale) and allowance for loan losses, broken down by portfolio segment as of December 31, 2013 and December 31, 2012. The tables also provide additional detail as to the amount of our loans and allowance that correspond to individual versus collective impairment evaluation. The impairment evaluation corresponds to the Company's systematic methodology for estimating its Allowance for Loan Losses.
31-Dec-13
			Installment		Commercial,
	Real Estate		and		Financial and		Total
			Other		Agriculture
	(In thousands)
Loans
Individually evaluated	$	4,709	$	39	$	82	$	4,830
Collectively evaluated		473,832		19,725		81,236		574,793
Total	$	478,541	$	19,764	$	81,318	$	579,623
Allowance for Loan Losses
Individually evaluated	$	804	$	35	$	10	$	849
Collectively evaluated		4,007		300		572		4,879
Total	$	4,811	$	335	$	582	$	5,728
31-Dec-12
			Installment		Commercial,
	Real Estate		And		Financial and		Total
			Other		Agriculture
	(In thousands)
Loans
Individually evaluated	$	4,111	$	55	$	221	$	4,387
Collectively evaluated		333,298		16,401		54,025		403,724
Total	$	337,409	$	16,456	$	54,246	$	408,111
Allowance for Loan Losses
Individually evaluated	$	917	$	110	$	76	$	1,103
Collectively evaluated		3,231		49		344		3,624
Total	$	4,148	$	159	$	420	$	4,727
The following tables provide additional detail of impaired loans broken out according to class as of December 31, 2013 and 2012. The recorded investment included in the following table represents customer balances net of any partial charge-offs recognized on the loans, net of any deferred fees and costs. As nearly all of our impaired loans at December 31, 2013 are on nonaccrual status, recorded investment excludes any insignificant amount of accrued interest receivable on loans 90-days or more past due and still accruing. The unpaid balance represents the recorded balance prior to any partial charge-offs.
31-Dec-13
							Average		Interest
							Recorded		Income
	Recorded		Unpaid		Related		Investment		Recognized
	Investment		Balance		Allowance		YTD		YTD
	(In thousands)
Impaired loans with
no related allowance:
Commercial installment	$	3	$	3	$	-	$	45	$	-
Commercial real estate		353		353		-		1,035		8
Consumer real estate		341		399		-		262		9
Consumer installment		4		4		-		5		-
Total	$	701	$	759	$	-	$	1,347	$	17
Impaired loans with
a related allowance:
Commercial installment	$	79	$	79	$	10	$	42	$	6
Commercial real estate		2,685		2,685		400		2,147		100
Consumer real estate		1,202		1,272		404		1,019		21
Consumer installment		35		35		35		36		4
Total	$	4,001	$	4,071	$	849	$	3,244	$	131
Total Impaired Loans:
Commercial installment	$	82	$	82	$	10	$	87	$	6
Commercial real estate		3,038		3,038		400		3,182		108
Consumer real estate		1,543		1,671		404		1,281		30
Consumer installment		39		39		35		41		4
Total Impaired Loans	$	4,702	$	4,830	$	849	$	4,591	$	148
31-Dec-12
							Average		Interest
							Recorded		Income
	Recorded		Unpaid		Related		Investment		Recognized
	Investment		Balance		Allowance		YTD		YTD
	(In thousands)
Impaired loans with
no related allowance:
Commercial installment	$	15	$	15	$	-	$	46	$	-
Commercial real estate		1,013		1,529		-		1,004		39
Consumer real estate		106		969		-		168		8
Consumer installment		311		311		-		156		1
Total	$	1,445	$	2,824	$	-	$	1,374	$	48
Impaired loans with
a related allowance:
Commercial installment	$	203	$	203	$	73	$	173	$	8
Commercial real estate		1,549		1,549		747		1,546		38
Consumer real estate		44		44		44		72		4
Consumer installment		348		348		72		197		2
Total	$	2,144	$	2,144	$	936	$	1,988	$	52
Total Impaired Loans:
Commercial installment	$	218	$	218	$	73	$	219	$	8
Commercial real estate		2,562		3,078		747		2,550		77
Consumer real estate		150		1,013		44		240		12
Consumer installment		659		659		72		353		3
Total Impaired Loans	$	3,589	$	4,968	$	936	$	3,362	$	100
The following tables provide additional detail of troubled debt restructurings at December 31, 2013.
	Outstanding		Outstanding
	Recorded		Recorded				Interest
	Investment		Investment		Number of		Income
	Pre-Modification		Post-Modification		Loans		Recognized
	(in thousands except number of loans)
Commercial installment	$	-	$	-		-	$	-
Commercial real estate		858		858		3		53
Consumer real estate		66		65		1		2
Consumer installment		-		-		-		-
Total	$	924	$	923		4	$	55
The balance of troubled debt restructurings at December 31, 2013 was $2.2 million, calculated for regulatory reporting purpose. Of these amounts, $1.6 million were performing in accordance with the modified terms. The remaining $.6 million are on non-accrual. There was $80,000 in specific reserves established with respect to these loans as of December 31, 2013. As of December 31, 2013, the Company had no additional amount committed on any loan classified as troubled debt restructuring.
The recorded investment in loans for which the allowance for loan losses was previously measured under a general allowance for loan losses methodology and are now impaired under ASC Section 310-10-35 was $1,305,000. The allowance for loan losses associated with those loans on the basis of a current evaluation of loss was $80,000. All loans were performing as agreed with modified terms.
During the twelve month period ending December 31, 2013, the terms of 4 loans were modified as a TDRs. The modifications included one of the following or a combination of the following: maturity date extensions, interest only payments, amortizations were extended beyond what would be available on similar type loans, and payment waiver. No interest rate concessions were given on these nor were any of these loans written down.
The following tables summarize by class our loans classified as past due in excess of 30 days or more in addition to those loans classified as non-accrual:
	December 31, 2013
	(In thousands)
	Past Due		Past Due		Non-Accrual		Total		Total
	30 to 89		90 Days or				Past Due and		Loans
	Days		More and				Non-Accrual
			Still Accruing
Real Estate-construction	$	478	$	-	$	212	$	690	$	67,287
Real Estate-mortgage		4,696		143		2,453		7,292		202,343
Real Estate-non farm nonresidential		252		-		507		759		212,388
Commercial		12		-		9		21		81,792
Consumer		115		16		-		131		15,813
Total	$	5,553	$	159	$	3,181	$	8,893	$	579,623
	December 31, 2012
	(In thousands)
	Past Due		Past Due 90		Non-Accrual		Total		Total
	30 to 89		Days or More				Past Due and		Loans
	Days		and Still				Non-Accrual
			Accruing
Real Estate-construction	$	990	$	-	$	1,667	$	2,657	$	57,529
Real Estate-mortgage		3,045		147		986		4,178		140,702
Real Estate-non farm nonresidential		389		-		608		997		142,046
Commercial		88		-		135		223		53,234
Consumer		132		11		5		148		14,600
Total	$	4,644	$	158	$	3,401	$	8,203	$	408,111
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 uses the following definitions for risk ratings, which are consistent with the definitions used in supervisory guidance:
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 Company’s credit position at some future date.
Substandard.    Loans classified as substandard are inadequately protected by the current net worth and paying 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 Company 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.
Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass rated loans.
As of December 31, 2013 and December 31, 2012, and based on the most recent analysis performed, the risk category of loans by class of loans (excluding mortgage loans held for sale) was as follows:
(In thousands)
31-Dec-13
							Commercial,
	Real Estate		Real Estate		Installment and		Financial and		Total
	Commercial		Mortgage		Other		Agriculture
Pass	$	316,573	$	145,787	$	19,725	$	80,087	$	562,172
Special Mention		4,084		32		-		1,033		5,149
Substandard		10,972		1,426		39		225		12,662
Doubtful		-		-		-		-		-
Subtotal		331,629		147,245		19,764		81,345		579,983
Less:
Unearned Discount		236		97		-		27		360
Loans, net of unearned discount	$	331,393	$	147,148	$	19,764	$	81,318	$	579,623
31-Dec-12
							Commercial,
	Real Estate		Real Estate		Installment and		Financial and		Total
	Commercial		Mortgage		Other		Agriculture
Pass	$	241,926	$	76,206	$	16,426	$	53,880	$	388,438
Special Mention		5,653		144		17		-		5,814
Substandard		12,606		1,059		15		320		14,000
Doubtful		-		-		-		60		60
Subtotal		260,185		77,409		16,458		54,260		408,312
Less:
Unearned Discount		91		94		2		14		201
Loans, net of unearned discount	$	260,094	$	77,315	$	16,456	$	54,246	$	408,111

PREMISES_AND_EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
PREMISES AND EQUIPMENT	'
	NOTE F - PREMISES AND EQUIPMENT
	Premises and equipment are stated at cost, less accumulated depreciation and amortization as follows:
		2013		2012
	Premises:
	Land	$	9,891,750	$	7,226,252
	Buildings and improvements		22,966,215		15,697,160
	Equipment		9,558,090		6,954,110
	Construction in progress		32,985		11,473
			42,449,040		29,888,995
	Less accumulated depreciation and amortization		10,377,299		7,646,157
		$	32,071,741	$	22,242,838
	The amounts charged to operating expense for depreciation were $1,379,748 and $1,195,877 in 2013 and 2012, respectively.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2013
Banking and Thrift [Abstract]	'
DEPOSITS	'
	NOTE G - DEPOSITS
	The aggregate amount of time deposits in denominations of $100,000 or more as of December 31, 2013 and 2012 was $116,623,516 and $91,821,044, respectively.
	At December 31, 2013, the scheduled maturities of time deposits included in interest-bearing deposits were as follows (in thousands):
	Year	Amount
	2014	$	134,350
	2015		34,571
	2016		12,972
	2017		13,373
	2018		7,721
	Thereafter		-
		$	202,987

BORROWED_FUNDS

BORROWED FUNDS	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
BORROWED FUNDS	'
	NOTE H - BORROWED FUNDS
	Borrowed funds consisted of the following:
		December 31,
		2013		2012
	Reverse Repurchase Agreement	$	5,000,000	$	5,000,000
	FHLB advances		47,000,000		31,770,773
		$	52,000,000	$	36,770,773
	Advances from the FHLB have maturity dates ranging from January 2014 through June, 2019. Interest is payable monthly at rates ranging from 0.13% to 2.22%. Advances due to the FHLB are collateralized by a blanket lien on first mortgage loans in the amount of the outstanding borrowings, FHLB capital stock, and amounts on deposit with the FHLB. At December 31, 2013, FHLB advances available and unused totaled $134,844,839.
	Future annual principal repayment requirements on the borrowings from the FHLB at December 31, 2013, were as follows:
	Year	Amount
	2014	$	41,000,000
	2015		3,000,000
	2016		-
	2017		-
	2018		-
	2019		3,000,000
		$	47,000,000
	Reverse Repurchase Agreements consist of one $5,000,000 agreement. The agreement is secured by securities with a fair value of $6,530,592 at December 31, 2013 and $6,421,762 at December 31, 2012. The maturity date of the remaining agreement is September 26, 2017 with a rate of 3.81%.

LEASE_OBLIGATIONS

LEASE OBLIGATIONS	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
LEASE OBLIGATIONS	'
	NOTE I – LEASE OBLIGATIONS
	The Company is committed under several long-term operating leases which provide for minimum lease payments. Certain leases contain options for renewal. Total rental expense under these operating leases amounted to $249,000 and $125,000 as of December 31, 2013 and 2012, respectively.
	The Company is also committed under one long-term capital lease agreement. The capital lease agreement had an outstanding balance of $1,286,000 and $1,415,000 at December 31, 2013 and 2012, respectively (included in other liabilities). This lease has a remaining term of 8 years at December 31, 2013. Assets related to the capital lease are included in premises and equipment and the cost consists of $2.6 million less accumulated depreciation of approximately $605,712 and $346,110 at December 31, 2013 and 2012, respectively.
	Minimum future lease payments for the operating and capital leases at December 31, 2013 were as follows:
		Operating
		Leases		Capital Lease
		(In thousands)
	2014	$	265	$	166
	2015		236		166
	2016		229		168
	2017		167		191
	2018		126		191
	Thereafter		816		557
	Total Minimum Lease Payments	$	1,839	$	1,439
	Less: Amounts representing interest				-153
	Present value of minimum lease payments			$	1,286

REGULATORY_MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2013
Banking and Thrift [Abstract]	'
REGULATORY MATTERS	'
	NOTE J - REGULATORY MATTERS
	The Company and its subsidiary bank are subject to regulatory capital requirements administered by federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and its subsidiary bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgment by regulators about components, risk weightings, and other related factors.
	To ensure capital adequacy, quantitative measures have been established by regulators, and these require the Company and its subsidiary bank to maintain minimum amounts and ratios (set forth in the table below) of total and Tier I capital (as defined) to risk-weighted assets (as defined), and of Tier I capital to adjusted total assets (leverage). Management believes, as of December 31, 2013, that the Company and its subsidiary bank exceeded all capital adequacy requirements.
	At December 31, 2013 and 2012, the subsidiary bank was categorized by regulators as well-capitalized under the regulatory framework for prompt corrective action. A financial institution is considered to be well-capitalized if it has a total risk-based capital ratio of 10% or more, has a Tier I risk-based capital ratio of 6% or more, and has a Tier I leverage capital ratio of 5% or more. There are no conditions or anticipated events that, in the opinion of management, would change the categorization. The actual capital amounts and ratios at December 31, 2013 and 2012, are presented in the following table. No amount was deducted from capital for interest-rate risk exposure.
		Company				Subsidiary
		(Consolidated)				The First
		Amount		Ratio		Amount		Ratio
	31-Dec-13
	Total risk-based	$	88,503	13.4	%	$	87,707	13.3	%
	Tier I risk-based		82,755	12.5	%		81,979	12.4	%
	Tier I leverage		82,755	9	%		81,979	8.9	%
	31-Dec-12
	Total risk-based	$	66,080	13.8	%	$	65,046	13.6	%
	Tier I risk-based		61,353	12.8	%		60,319	12.7	%
	Tier I leverage		61,353	8.6	%		60,319	8.4	%
	The minimum amounts of capital and ratios as established by banking regulators at December 31, 2013 and 2012, were as follows:
		Company				Subsidiary
		(Consolidated)				The First
		Amount		Ratio		Amount		Ratio
	31-Dec-13
	Total risk-based	$	53,029	8	%	$	52,935	8	%
	Tier I risk-based		26,514	4	%		26,467	4	%
	Tier I leverage		37,002	4	%		36,956	4	%
	31-Dec-12
	Total risk-based	$	38,271	8	%	$	38,161	8	%
	Tier I risk-based		19,135	4	%		19,080	4	%
	Tier I leverage		28,712	4	%		28,661	4	%
	The Company’s dividends, if any, are expected to be made from dividends received from its subsidiary bank. The OCC limits dividends of a national bank in any calendar year to the net profits of that year combined with the retained net profits for the two preceding years.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE K - INCOME TAXES
	The components of income tax expense are as follows:
		Years Ended December 31,
		2013		2012
	Current:
	Federal (benefit)	$	-88,073	$	1,000,418
	State (benefit)		-15,737		213,309
	Deferred (benefit)		1,707,403		-136,348
		$	1,603,593	$	1,077,379
	The Company's income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows:
		Years Ended December 31,
		2013				2012
		Amount		%		Amount		%
	Income taxes at statutory rate	$	2,122,650	34	%	$	1,742,890	34	%
	Tax-exempt income		-797,167	-13	%		-745,595	-15	%
	Nondeductible expenses		326,871	5	%		233,006	5	%
	State income tax, net of federal tax effect		-10,386	-			92,156	2	%
	Tax credits		-	-			-295,800	-6	%
	Other, net		-38,375	-			50,722	1	%
		$	1,603,593	26	%	$	1,077,379	21	%
	The components of deferred income taxes included in the consolidated financial statements were as follows:
		December 31,
		2013		2012
	Deferred tax assets:
	Allowance for loan losses	$	1,980,194	$	1,489,546
	Net operating loss carryover		1,313,501		652,061
	Unrealized loss on available-for-sale securities		620,527		-
	Other		1,113,761		870,831
			5,027,983		3,012,438
	Deferred tax liabilities:
	Securities		-97,917		-89,426
	Premises and equipment		-684,787		-986,689
	Unrealized gain on available-for-sale securities		-		-1,309,633
	Core deposit intangible		-239,364		-58,358
	Goodwill		-498,612		-281,036
			-1,520,680		-2,725,142
	Net deferred tax asset, included in other assets	$	3,507,303	$	287,296
	With the acquisition of Wiggins in 2006 and Baldwin in 2013, the Company assumed federal tax net operating loss carryovers. These net operating losses are available to the Company through the year 2023 and 2033, respectively.
	The Company follows the guidance of ASC Topic 740, Income Taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of December 31, 2013, the Company had no uncertain tax positions that it believes should be recognized in the financial statements. The tax years still subject to examination by taxing authorities are years subsequent to 2008.

EMPLOYEE_BENEFITS

EMPLOYEE BENEFITS	12 Months Ended
	Dec. 31, 2013
Employee Benefits [Abstract]	'
EMPLOYEE BENEFITS	'
	NOTE L - EMPLOYEE BENEFITS
	The Company and its subsidiary bank provide a deferred compensation arrangement (401(k) plan) whereby employees contribute a percentage of their compensation. For employee contributions of six percent or less, the Company and its subsidiary bank provide a 50% matching contribution. Contributions totaled $248,355 in 2013 and $189,519 in 2012.
	The Company sponsors an Employee Stock Ownership Plan (ESOP) for employees who have completed one year of service for the Company and attained age 21. Employees become fully vested after five years of service. Contributions to the plan are at the discretion of the Board of Directors. At December 31, 2013, the ESOP held 6,022 shares of Company common stock and had no debt obligation. All shares held by the plan were considered outstanding for net income per share purposes. Total ESOP expense was $22,785 for 2013 and $20,310 for 2012.

STOCK_PLANS

STOCK PLANS	12 Months Ended
	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK PLANS	'
	NOTE M - STOCK PLANS
	In 2007, the Company adopted the 2007 Stock Incentive Plan.  The 2007 Plan provides for the issuance of up to 315,000 shares of Company Common Stock, $1.00 par value per share.  Shares issued under the 2007 Plan may consist in whole or in part of authorized but unissued shares or treasury shares.  Through the year ended December 31, 2009, no shares were issued under this Plan. During the year ended December 31, 2012, 42,785 nonvested restricted stock awards were granted under the Plan. During the year ended December 31, 2013, 52,653 nonvested restricted stock awards were granted under the Plan and 12,740 stock awards were forfeited due to separation. During 2013, 1,788 shares were repurchased for payment of taxes. The weighted average grant-date fair value for these shares was $11.57 per share. Compensation costs in the amount of $391,777 was recognized for the year ended December 31, 2013 and $263,216 for the year ended December 31, 2012. Shares of restricted stock granted to employees under this stock plan are subject to restrictions as to the vesting period. The restricted stock award becomes 100% vested on the earliest of 1) the three year vesting period provided the Grantee has not incurred a termination of employment prior to that date, 2) the Grantee’s retirement, or 3) the Grantee’s death. During this period, the holder is entitled to full voting rights and dividends. As of December 31, 2013, there was approximately $632,000 of unrecognized compensation cost related to this Plan. The cost is expected to be recognized over the remaining term of the vesting period (approximately 2 years).

SUBORDINATED_DEBENTURES

SUBORDINATED DEBENTURES	12 Months Ended
	Dec. 31, 2013
Subordinated Borrowings [Abstract]	'
SUBORDINATED DEBENTURES	'
	NOTE N - SUBORDINATED DEBENTURES
	On June 30, 2006, the Company issued $4,124,000 of floating rate junior subordinated deferrable interest debentures to The First Bancshares Statutory Trust 2 in which the Company owns all of the common equity. The debentures are the sole asset of the Trust. The Trust issued $4,000,000 of Trust Preferred Securities (TPSs) to investors. The Company’s obligations under the debentures and related documents, taken together, constitute a full and unconditional guarantee by the Company of the Trust’s obligations under the preferred securities. The preferred securities were redeemable by the Company in 2011, or earlier in the event the deduction of related interest for federal income taxes is prohibited, treatment as Tier I capital is no longer permitted, or certain other contingencies arise. The preferred securities must be redeemed upon maturity of the debentures in 2036. Interest on the preferred securities is the three month London Interbank Offer Rate (LIBOR) plus 1.65% and is payable quarterly. The terms of the subordinated debentures are identical to those of the preferred securities. On July 27, 2007, the Company issued $6,186,000 of floating rate junior subordinated deferrable interest debentures to The First Bancshares Statutory Trust 3 in which the Company owns all of the common equity. The debentures are the sole asset of Trust 3. The Trust issued $6,000,000 of Trust Preferred Securities (TPSs) to investors. The Company’s obligations under the debentures and related documents, taken together, constitute a full and unconditional guarantee by the Company of the Trust’s obligations under the preferred securities. The preferred securities are redeemable by the Company in 2012, or earlier in the event the deduction of related interest for federal income taxes is prohibited, treatment as Tier 1 capital is no longer permitted, or certain other contingencies arise. The preferred securities must be redeemed upon maturity of the debentures in 2037. Interest on the preferred securities is the three month LIBOR plus 1.40% and is payable quarterly. The terms of the subordinated debentures are identical to those of the preferred securities. In accordance with the provisions of ASC Topic 810, Consolidation, the trusts are not included in the consolidated financial statements.

TREASURY_STOCK

TREASURY STOCK	12 Months Ended
	Dec. 31, 2013
Disclosure Text Block Supplement [Abstract]	'
TREASURY STOCK	'
	NOTE O - TREASURY STOCK
	Shares held in treasury totaled 26,494 at December 31, 2013, and 2012.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE P - RELATED PARTY TRANSACTIONS
	In the normal course of business, the Bank makes loans to its directors and executive officers and to companies in which they have a significant ownership interest. In the opinion of management, these loans are made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other parties, are consistent with sound banking practices, and are within applicable regulatory and lending limitations. Such loans amounted to approximately $8,977,000 and $9,683,000 at December 31, 2013 and 2012, respectively. The activity in loans to current directors, executive officers, and their affiliates during the year ended December 31, 2013, is summarized as follows (in thousands):
	Loans outstanding at beginning of year	$	9,683
	New loans		576
	Repayments		-1,282
	Loans outstanding at end of year	$	8,977

COMMITMENTS_CONTINGENCIES_AND_

COMMITMENTS, CONTINGENCIES, AND CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS, CONTINGENCIES, AND CONCENTRATIONS OF CREDIT RISK	'
	NOTE Q - COMMITMENTS, CONTINGENCIES, AND CONCENTRATIONS OF CREDIT RISK
	In the normal course of business, there are outstanding various commitments and contingent liabilities, such as guaranties, commitments to extend credit, etc., which are not reflected in the accompanying financial statements. The subsidiary bank had outstanding letters of credit of $675,000 and $574,000 at December 31, 2013 and 2012, respectively, and had made loan commitments of approximately $113,372,000 and $63,583,000 at December 31, 2013 and 2012, respectively.
	Commitments to extend credit and letters of credit include some exposure to credit loss in the event of nonperformance of the customer. 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. Standby letters of credit are conditional commitments issued by the Bank to guarantee the performance of a customer to a third party. The credit policies and procedures for such commitments are the same as those used for lending activities. Because these instruments have fixed maturity dates and because a number expire without being drawn upon, they generally do not present any significant liquidity risk. No significant losses on commitments were incurred during the two years ended December 31, 2013, nor are any significant losses as a result of these transactions anticipated.
	The primary market area served by the Bank is Forrest, Lamar, Jones, Pearl River, Jackson, Hancock, Stone, and Harrison Counties within South Mississippi, as well as Washington Parish and St. Tammany Parish in Louisiana and Baldwin County in South Alabama. Management closely monitors its credit concentrations and attempts to diversify the portfolio within its primary market area. As of December 31, 2013, management does not consider there to be any significant credit concentrations within the loan portfolio. Although the Bank’s loan portfolio, as well as existing commitments, reflects the diversity of its primary market area, a substantial portion of a borrower's ability to repay a loan is dependent upon the economic stability of the area.

FAIR_VALUE_OF_ASSETS_AND_LIABI

FAIR VALUE OF ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE OF ASSETS AND LIABILITIES	'
	NOTE R - FAIR VALUES OF ASSETS AND LIABILITIES
	The Company follows the guidance of ASC Topic 820, Fair Value Measurements and Disclosures, that establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	The guidance defines the fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. It also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.
	In accordance with the guidance, the Company groups its financial assets and financial liabilities measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. These levels are:
		Level 1:	Valuations for assets and liabilities traded in active exchange markets, such as the New York Stock Exchange. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.
		Level 2:	Valuations for assets and liabilities traded in less active dealer or broker markets. Valuations are obtained from third party pricing services for identical or comparable assets or liabilities which use 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 and liabilities.
		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.
	Following is a description of the valuation methodologies used for instruments measured at fair value on a recurring basis and recognized in the accompanying consolidated balance sheets.
	Available-for-Sale Securities
	The fair value of available-for-sale securities is determined by various valuation methodologies. Where quoted market prices are available in an active market, securities are classified within Level 1. Level 1 securities include mutual funds. If quoted market prices are not available, then fair values are estimated by using pricing models or quoted prices of securities with similar characteristics. Level 2 securities include U.S. Treasury securities, obligations of U.S. government corporations and agencies, obligations of states and political subdivisions, mortgage-backed securities and collateralized mortgage obligations. In certain cases where Level 1 or Level 2 inputs are not available, securities are classified within Level 3 of the hierarchy.
	The following table presents the Company’s available-for-sale securities that are measured at fair value on a recurring basis and the level within the hierarchy in which the fair value measurements fell as of December 31, 2013 and December 31, 2012 (in thousands):
					Fair Value Measurements Using
					Quoted Prices in			Significant			Significant
					Active Markets			Other			Unobservable
					For			Observable			Inputs
					Identical Assets			Inputs
			Fair Value		(Level 1)			(Level 2)			(Level 3)
	31-Dec-13
	Obligations of U.S. Government agencies		$	29,962	$	-		$	29,962		$	-
	Municipal securities			108,078		-			108,078			-
	Mortgage-backed securities			78,187		-			78,187			-
	Corporate obligations			26,852		-			24,054			2,798
	Other			972		972			-			-
	Total		$	244,051	$	972		$	240,281		$	2,798
					Fair Value Measurements Using
					Quoted Prices in			Significant			Significant
					Active Markets			Other			Unobservable
					For			Observable			Inputs
					Identical Assets			Inputs
			Fair Value		(Level 1)			(Level 2)			(Level 3)
	December 31, 2012
	Obligations of U.S. Government agencies		$	36,359	$	-		$	36,359		$	-
	Municipal securities			98,910		-			98,910			-
	Mortgage-backed securities			61,967		-			61,967			-
	Corporate obligations			16,187		-			13,519			2,668
	Other			970		970			-			-
	Total		$	214,393	$	970		$	210,755		$	2,668
	The following is a reconciliation of activity for assets measured at fair value based on significant unobservable (non-market) information.
	(In thousands)		Bank-Issued Trust
			Trust Preferred
			Securities
			2013		2012
	Balance of recurring Level 3 assets at January 1		$	2,668	$	2,252
	Transfers into Level 3			-		-
	Transfers out of Level 3			-		-
	Unrealized income included in comprehensive income			130		416
	Balance of recurring Level 3 assets at December 31		$	2,798	$	2,668
	The following table presents quantitative information about recurring Level 3 fair value measurements (in thousands):
	Trust Preferred		Fair Value		Valuation Technique		Significant		Range of Inputs
	Securities						Unobservable Inputs
	31-Dec-13		$	2,798	Discounted cash flow		Probability of default		0 – 100	%
	31-Dec-12			2,668	Discounted cash flow		Probability of default		0 – 100	%
	Following is a description of the valuation methodologies used for assets and liabilities measured at fair value on a non-recurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets and liabilities pursuant to the valuation hierarchy.
	Impaired Loans
	Loans for which it is probable that the Company will not collect all principal and interest due according to contractual terms are measured for impairment. Allowable methods for estimating fair value include using the fair value of the collateral for collateral dependent loans or, where a loan is determined not to be collateral dependent, using the discounted cash flow method.
	If the impaired loan is identified as collateral dependent, then the fair value method of measuring the amount of impairment is utilized. This method requires obtaining a current independent appraisal of the collateral and applying a discount factor to the value. If the impaired loan is determined not to be collateral dependent, then the discounted cash flow method is used. This method requires the impaired loan to be recorded at the present value of expected future cash flows discounted at the loan’s effective interest rate. The effective interest rate of a loan is the contractual interest rate adjusted for any net deferred loan fees or costs, premiums or discounts existing at origination or acquisition of the loan. Impaired loans are classified within Level 2 of the fair value hierarchy.
	Other Real Estate Owned
	Other real estate owned consists of properties obtained through foreclosure. The adjustment at the time of foreclosure is recorded through the allowance for loan losses. Fair value of other real estate owned is based on current independent appraisals. Due to the subjective nature of establishing the fair value when the asset is acquired, the actual fair value of the other real estate owned or foreclosed asset could differ from the original estimate. If it is determined the fair value declines subsequent to foreclosure, a valuation allowance is recorded through other income. Operating costs associated with the assets after acquisition are also recorded as non-interest expense. Gains and losses on the disposition of other real estate owned and foreclosed assets are netted and posted to other income. Other real estate owned measured at fair value on a non-recurring basis at December 31, 2013, amounted to $4.5 million. Other real estate owned is classified within Level 2 of the fair value hierarchy.
	The following table presents the fair value measurement of assets and liabilities measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2013 and December 31, 2012 (in thousands).
					Fair Value Measurements Using
					Quoted Prices in			Significant			Significant
					Active Markets			Other			Unobservable
					For			Observable			Inputs
Identical Assets					Inputs
		Fair Value		(Level 1)			(Level 2)			(Level 3)
December 31, 2013
Impaired loans		$	4,830	$	-		$	4,830		$	-
Other real estate owned			4,470		-			4,470			-
31-Dec-12
Impaired loans		$	3,589	$	-		$	3,589		$	-
Other real estate owned			6,782		-			6,782			-
The following methods and assumptions were used to estimate the fair value of each class of financial instrument for which it is practicable to estimate that value:
Cash and Cash Equivalents – For such short-term instruments, the carrying amount is a reasonable estimate of fair value.
Investment in securities available-for-sale and held-to-maturity – The fair value measurement for securities available-for-sale was discussed earlier. The same measurement approach was used for securities held-to-maturity and other securities.
Loans – The fair value of 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 and for the same remaining maturities.
Bank-owned Life Insurance – The fair value of bank-owned life insurance approximates the carrying amount, because upon liquidation of these investments, the Company would receive the cash surrender value which equals the carrying amount.
Deposits – The fair values of demand deposits are, as required by ASC Topic 825, equal to the carrying value of such deposits. Demand deposits include noninterest-bearing demand deposits, savings accounts, NOW accounts, and money market demand accounts. The fair value of variable rate term deposits, those repricing within six months or less, approximates the carrying value of these deposits. Discounted cash flows have been used to value fixed rate term deposits and variable rate term deposits repricing after six months. The discount rate used is based on interest rates currently being offered on comparable deposits as to amount and term.
Short-Term Borrowings – The carrying value of any federal funds purchased and other short-term borrowings approximates their fair values.
FHLB and Other Borrowings – The fair value of the fixed rate borrowings are estimated using discounted cash flows, based on current incremental borrowing rates for similar types of borrowing arrangements. The carrying amount of any variable rate borrowing approximates its fair value.
Subordinated Debentures – The subordinated debentures bear interest at a variable rate and the carrying value approximates the fair value.
Off-Balance Sheet Instruments – Fair values of off-balance sheet financial instruments are based on fees charged to enter into similar agreements. However, commitments to extend credit do not represent a significant value until such commitments are funded or closed. Management has determined that these instruments do not have a distinguishable fair value and no fair value has been assigned.
As of December 31, 2013							Fair Value Measurements
		Carrying		Estimated			Quoted			Significant		Significant
		Amount		Fair Value			Prices			Other		Unobservable
							(Level 1)			Observable		Inputs
										Inputs		(Level 3)
										(Level 2)
Financial Instruments:
Assets:
Cash and cash equivalents		$	39,252	$	39,252		$	39,252		$	-	$	-
Securities available-for-sale			244,051		244,051			972			240,281		2,798
Securities held-to-maturity			8,438		9,624			-			9,624		-
Other securities			5,534		5,534			-			5,534		-
Loans, net			577,574		590,866			-			-		590,866
Bank-owned life insurance			6,593		6,593			-			6,593		-
Liabilities:
Noninterest-bearing deposits		$	144,624	$	144,624		$	-		$	144,624	$	-
Interest-bearing deposits			635,347		634,907			-			634,907		-
Subordinated debentures			10,310		10,310			-			-		10,310
FHLB and other borrowings			52,000		52,000			-			52,000		-
As of December 31, 2012							Fair Value Measurements
		Carrying		Estimated			Quoted			Significant		Significant
		Amount		Fair Value			Prices			Other		Unobservable
							(Level 1)			Observable		Inputs
										Inputs		(Level 3)
										(Level 2)
Financial Instruments:
Assets:
Cash and cash equivalents		$	30,877	$	30,877		$	30,877		$	-	$	-
Securities available-for-sale			214,393		214,393			970			210,755		2,668
Securities held-to-maturity			8,470		7,055			-			7,055		-
Other securities			3,438		3,438			-			3,438		-
Loans, net			408,970		422,029			-			-		422,029
Bank-owned life insurance			6,441		6,441			-			6,441		-
Liabilities:
Noninterest-bearing deposits		$	109,625	$	109,625		$	-		$	109,625	$	-
Interest-bearing deposits			487,002		487,599			-			487,599		-
Subordinated debentures			10,310		10,310			-			-		10,310
FHLB and other borrowings			36,771		36,771			-			36,771		-

SENIOR_PREFERRED_STOCK

SENIOR PREFERRED STOCK	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
SENIOR PREFERRED STOCK	'
	NOTE S - SENIOR PREFERRED STOCK
	On February 6, 2009, as part of the U.S. Department of Treasury’s (“Treasury”) Capital Purchase Program (“CPP”), the Company received a $5.0 million equity investment by issuing 5 thousand shares of Series A, no par value preferred stock to the Treasury pursuant to a Letter Agreement and Securities Purchase Agreement that was previously disclosed by the Company. The Company also issued a warrant to the Treasury allowing it to purchase 54,705 shares of the Company’s common stock at an exercise price of $13.71. The warrant can be exercised immediately and has a term of 10 years.
	The non-voting Series A preferred shares issued, with a liquidation preference of $1 thousand per share, will pay a cumulative cash dividend quarterly at 5% per annum during the first five years the preferred shares are outstanding, resetting to 9% thereafter if not redeemed. The CPP also includes certain restrictions on dividend payments of the Company’s lower ranking equity and the ability to purchase its outstanding common shares.
	The Company allocated the proceeds received from the Treasury, net of transaction costs, on a pro rata basis to the Series A preferred stock and the warrant based on their relative fair values. The Company assigned $.3 million and $4.7 million to the warrant and the Series A preferred stock, respectively. The resulting discount on the Series A preferred stock is being accreted up to the $5.0 million liquidation amount at the time of the exchange discussed in the following paragraph.
	On September 29, 2010, and pursuant to the terms of the letter agreement between the Company and the United States Department of the Treasury (“Treasury”), the Company closed a transaction whereby Treasury exchanged its 5,000 shares of Fixed Rate Cumulative Perpetual Preferred Stock, Series UST, (The “CPP Preferred Shares”) for 5,000 shares of a new series of preferred stock designated Fixed Rate Cumulative Perpetual Preferred Stock, Series CD (the “CDCI Preferred Shares”). On the same day, and pursuant to the terms of the letter agreement between the Company and Treasury, the Company issued an additional 12,123 CDCI Preferred Shares to Treasury for a purchase price of $12,123,000. As a result of the CDCI Transactions, the Company is no longer participating in the TARP Capital Purchase Program being administered by Treasury and is now participating in Treasury’s TARP Community Development Capital Initiative (the “CDCI”). The terms of the CDCI Transactions are more fully set forth in the Exchange Letter Agreement and the Purchase Letter Agreement.
	The Letter Agreement, pursuant to which the Preferred Shares were exchanged, contains limitations on the payment of dividends on the common stock to no more than 100% of the aggregate per share dividend and distributions for the immediate prior fiscal year (dividends of $0.15 per share were declared and paid in 2010, 2011, and 2012) and on the Company’s ability to repurchase its common stock, and continues to subject the Company to certain of the executive compensation limitations included in the Emergency Economic Stabilization Act of 2008 (EESA), as previously disclosed by the Company.
	The most significant difference in terms between the CDCI Preferred Shares and the CPP Preferred Shares is the dividend rate applicable to each. The CPP Preferred Shares entitled the holder to an annual dividend of 5% of the liquidation value of the shares, payable quarterly in arrears; by contrast, the CDCI Preferred Shares entitle the holder to an annual dividend of 2% of the liquidation value of the shares, payable quarterly in arrears. Other differences in terms between the CDCI Preferred Shares and the CPP Preferred Shares, include, without limitation, the restrictions on common stock dividends and on redemption of common stock and other securities exist. The terms of the CDCI Preferred Shares are more fully set forth in the Articles of Amendment creating the CDCI Preferred Shares, which Articles of Amendment were filed with the Mississippi Secretary of State on September 27, 2010.
	As a condition to participation in the CDCI, the Company was required to obtain certification as a Community Development Financial Institution (a “CDFI”) from Treasury’s Community Development Financial Fund. On September 28, 2010, the Company was notified that its application for CDFI certification had been approved. In order to become certified and maintain its certification as a CDFI, the Company is required to meet the CDFI eligibility requirements set forth in 12 C.F.R. 1805.201(b).

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE T - SUBSEQUENT EVENTS
	On March 3, 2014, The First Bancshares, Inc. a Mississippi corporation (“The First”) entered into an Agreement and Plan of Merger (the “Agreement”) with BCB Holding Company, Inc. an Alabama corporation (“BCB”) and parent of Bay Bank, Mobile, Alabama. The Agreement provides that, upon the terms and subject to the conditions set forth in the Agreement, BCB will merge with and into The First (the “Merger”) and Bay Bank will merge with and into The First, A National Banking Association (“Bank Merger”). Subject to the terms and conditions of the Agreement, which has been approved by the Boards of Directors of The First and BCB, each outstanding share of BCB common stock, other than shares held by The First or BCB, or, shares with respect to which the holders thereof have perfected dissenters’ rights, will receive (i) for the BCB common stock that was outstanding prior to August 1, 2013, $3.60 per share which may be received in cash or The First common stock provided that at least 30% of the aggregate consideration paid to such shareholders is in FBMS common stock and one non-transferable contingent value right (“CVR”) of the CVR Consideration, and (ii) for the BCB common stock that was issued on August 1, 2013, $2.25 per share in cash. Each CVR is eligible to receive a cash payment equal to up to $0.40, with the exact amount based on the resolution of certain identified BCB loans over a three-year period following the closing of the transaction. Payout of the CVR will be overseen by a special committee of the FBMS Board of Directors. FBMS will also either assume or redeem in full a note payable by BCB to Alostar Bank as well as the preferred stock issued under the U.S. Treasury’s Capital Purchase Program. The total consideration to be paid in connection with the acquisition will range between approximately $6,239,890 and $6,611,762 depending upon the payout of the CVR as well as the price of the FBMS common stock on the closing of the transaction, which is subject to a cap and a collar regarding its price.
	The transaction is expected to close in the second quarter of 2014.
	Concurrently, The First and BCB will enter into an agreement and plan of merger pursuant to which BCB’s wholly-owned subsidiary, Bay Bank, will be merged with and into The First’s wholly-owned subsidiary, The First, A National Banking Association.

PARENT_COMPANY_FINANCIAL_INFOR

PARENT COMPANY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
PARENT COMPANY FINANCIAL INFORMATION	'
	NOTE U - PARENT COMPANY FINANCIAL INFORMATION
	The balance sheets, statements of income and cash flows for The First Bancshares, Inc. (parent company only) follow.
	Condensed Balance Sheets
		December 31,
		2013		2012
	Assets:
	Cash and cash equivalents	$	8,314	$	48,525
	Investment in subsidiary bank		94,311,642		74,851,305
	Investments in statutory trusts		310,000		310,000
	Other securities		100,000		100,000
	Premises and equipment		368,623		368,623
	Other		511,742		599,192
		$	95,610,321	$	76,277,645
	Liabilities and Stockholders’ Equity:
	Subordinated debentures		10,310,000		10,310,000
	Other		191,981		82,179
	Stockholders’ equity		85,108,340		65,885,466
		$	95,610,321	$	76,277,645
	Condensed Statements of Income
		Years Ended December 31,
		2013		2012
	Income:
	Interest and dividends	$	5,610	$	6,212
	Dividend income		3,100,000		980,000
	Other		-		-
			3,105,610		986,212
	Expenses:
	Interest on borrowed funds		186,581		206,594
	Legal		773,163		112,203
	Other		810,323		404,447
			1,770,067		723,244
	Income before income taxes and equity in undistributed income of subsidiary		1,335,543		262,968
	Income tax benefit		511,743		169,274
	Income before equity in undistributed income of subsidiary		1,847,286		432,242
	Equity in undistributed income of subsidiary		2,792,209		3,616,525
	Net income	$	4,639,495	$	4,048,767
	Condensed Statements of Cash Flows
		Years Ended December 31,
		2013		2012
	Cash flows from operating activities:
	Net income	$	4,639,495	$	4,048,767
	Adjustments to reconcile net income to net cash used in operating activities:
	Equity in undistributed income of subsidiary		-2,792,209		-3,616,525
	Restricted stock expense		391,777		263,216
	Other, net		181,923		157,883
	Net cash provided by operating activities		2,420,986		853,341
	Cash flows from investing activities:
	Investment in subsidiary bank		-20,450,000		-
	Net cash used in investing activities		-20,450,000		-
	Cash flows from financing activities:
	Dividends paid on common stock		-600,452		-453,105
	Dividends paid on preferred stock		-342,460		-342,460
	Repurchase of restricted stock for payment of taxes		-26,749		-15,642
	Issuance of 1,951,220 common shares, net		18,958,464		-
	Net cash provided by (used in) financing activities		17,988,803		-811,207
	Net increase (decrease) in cash and cash equivalents		-40,211		42,134
	Cash and cash equivalents at beginning of year		48,525		6,391
	Cash and cash equivalents at end of year	$	8,314	$	48,525

SUMMARY_OF_QUARTERLY_RESULTS_O

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS AND PER SHARE AMOUNTS (UNAUDITED)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
SUMMARY OF QUARTERLY RESULTS OF OPERATIONS AND PER SHARE AMOUNTS	'
	NOTE V - SUMMARY OF QUARTERLY RESULTS OF OPERATIONS AND PER SHARE AMOUNTS (UNAUDITED)
		Three Months Ended
		March 31		June 30		Sept. 30		Dec. 31
		(In thousands, except per share amounts)
	2013
	Total interest income	$	6,650	$	7,609	$	8,648	$	8,411
	Total interest expense		759		823		690		645
	Net interest income		5,891		6,786		7,958		7,766
	Provision for loan losses		311		349		360		59
	Net interest income after provision for loan losses		5,580		6,437		7,598		7,707
	Total non-interest income		1,930		1,890		1,592		1,671
	Total non-interest expense		5,979		7,245		7,630		7,308
	Income tax expense		306		270		456		572
	Net income		1,225		812		1,104		1,498
	Preferred dividends and stock accretion		106		106		106		106
	Net income applicable to common Stockholders	$	1,119	$	706	$	998	$	1,392
	Per common share:
	Net income, basic	$	0.36	$	0.18	$	0.2	$	0.27
	Net income, diluted		0.35		0.18		0.19		0.27
	Cash dividends declared		0.0375		0.0375		0.0375		0.0375
	2012
	Total interest income	$	6,666	$	6,609	$	6,459	$	6,597
	Total interest expense		1,181		1,101		1,028		827
	Net interest income		5,485		5,508		5,431		5,770
	Provision for loan losses		152		221		371		484
	Net interest income after provision for loan losses		5,333		5,287		5,060		5,286
	Total non-interest income		1,475		1,510		1,518		1,821
	Total non-interest expense		5,522		5,414		5,437		5,791
	Income tax expense		315		346		269		148
	Net income		971		1,037		872		1,168
	Preferred dividends and stock accretion		106		106		106		106
	Net income applicable to common Stockholders	$	865	$	931	$	766	$	1,062
	Per common share:
	Net income, basic	$	0.28	$	0.3	$	0.25	$	0.34
	Net income, diluted		0.28		0.3		0.24		0.34
	Cash dividends declared		0.0375		0.0375		0.0375		0.0375

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

'

Principles of Consolidation

'

1

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Estimates

'

2

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses and the valuation of deferred tax assets.

Cash and Due From Banks

'

3

Cash and Due From Banks

Included in cash and due from banks are legal reserve requirements which must be maintained on an average basis in the form of cash and balances due from the Federal Reserve. The reserve balance varies depending upon the types and amounts of deposits. At December 31, 2013, the required reserve balance on deposit with the Federal Reserve Bank was approximately $8,706,000.

Securities

'

4

Securities

Investments in securities are accounted for as follows:

Available-for-Sale Securities

Securities classified as available-for-sale are those securities that are intended to be held for an indefinite period of time, but not necessarily to maturity. Any decision to sell a security classified as available-for-sale would be based on various factors, including movements in interest rates, liquidity needs, security risk assessments, changes in the mix of assets and liabilities and other similar factors. These securities are carried at their estimated fair value, and the net unrealized gain or loss is reported net of tax, as a component of accumulated other comprehensive income (loss) in stockholders' equity, until realized. Premiums and discounts are recognized in interest income using the interest method. Gains and losses on the sale of available-for-sale securities are determined using the adjusted cost of the specific security sold.

Securities to be Held-to-Maturity

Securities classified as held-to-maturity are those securities for which there is a positive intent and ability to hold to maturity. These securities are carried at cost adjusted for amortization of premiums and accretion of discounts, computed by the interest method.

Trading Account Securities

Trading account securities are those securities which are held for the purpose of selling them at a profit. There were no trading account securities on hand at December 31, 2013 and 2012.

Other Securities

Other securities are carried at cost and are restricted in marketability. Other securities consist of investments in the Federal Home Loan Bank (FHLB), Federal Reserve Bank and First National Bankers’ Bankshares, Inc. Management reviews for impairment based on the ultimate recoverability of the cost basis.

Other-than-Temporary Impairment

Management evaluates investment securities for other-than-temporary impairment on a quarterly basis. A decline in the fair value of available-for-sale and held-to-maturity securities below cost that is deemed other-than-temporary is charged to earnings for a decline in value deemed to be credit related and a new cost basis for the security is established. The decline in value attributed to non-credit related factors is recognized in other comprehensive income.

Loans held for sale

'

5

Loans held for sale

The Bank originates fixed rate single family, residential first mortgage loans on a presold basis. The Bank issues a rate lock commitment to a customer and concurrently “locks in” with a secondary market investor under a best efforts delivery mechanism. Such loans are sold without the servicing retained by the Bank. The terms of the loan are dictated by the secondary investors and are transferred within several weeks of the Bank initially funding the loan. The Bank recognizes certain origination fees and service release fees upon the sale, which are included in other income on loans in the consolidated statements of income. Between the initial funding of the loans by the Bank and the subsequent purchase by the investor, the Bank carries the loans held for sale at the lower of cost or fair value in the aggregate as determined by the outstanding commitments from investors.

Loans

'

6

Loans

Loans are carried at the principal amount outstanding, net of the allowance for loan losses. Interest income on loans is recognized based on the principal balance outstanding and the stated rate of the loan. Loan origination fees and certain direct origination costs are deferred and recognized as an adjustment of the related loan yield using the interest method.

A loan is considered impaired, in accordance with the impairment accounting guidance of Accounting Standards Codification (ASC) Section 310-10-35, Receivables, Subsequent Measurement, when—based upon current events and information—it is probable that the scheduled payments of principal and interest will not be collected in accordance with the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral values, and the probability of collecting scheduled payments of principal and interest when due. Generally, impairment is measured on a loan by loan basis using the fair value of the supporting collateral.

Loans are generally placed on a nonaccrual status when principal or interest is past due ninety days or when specifically determined to be impaired. When a loan is placed on nonaccrual status, interest accrued but not received is generally reversed against interest income. If collectibility is in doubt, cash receipts on nonaccrual loans are used to reduce principal rather than recorded in interest income. Past due status is determined based upon contractual terms.

Allowance for Loan Losses

'

7

Allowance for Loan Losses

For financial reporting purposes, the provision for loan losses charged to operations is based upon management's estimations of the amount necessary to maintain the allowance at an adequate level. Allowances for any impaired loans are generally determined based on collateral values. Loans are charged against the allowance for loan losses when management believes the collectibility of the principal is unlikely.

Management evaluates the adequacy of the allowance for loan losses on a regular basis. These evaluations are based upon a periodic review of the collectibility considering historical experience, the nature and value of the loan portfolio, underlying collateral values, internal and independent loan reviews, and prevailing economic conditions. In addition, the OCC, as a part of the regulatory examination process, reviews the loan portfolio and the allowance for loan losses and may require changes in the allowance based upon information available at the time of the examination. The allowance consists of two components: allocated and unallocated. The components represent an estimation done pursuant to either ASC Topic 450, Contingencies, or ASC Subtopic 310-10, Receivables. The allocated component of the allowance reflects expected losses resulting from an analysis developed through specific credit allocations for individual loans, including any impaired loans, and historical loan loss history. The analysis is performed quarterly and loss factors are updated regularly.

The unallocated portion of the allowance reflects management’s estimate of probable inherent but undetected losses within the portfolio due to uncertainties in economic conditions, changes in collateral values, unfavorable information about a borrower’s financial condition, and other risk factors that have not yet manifested themselves. In addition, the unallocated allowance includes a component that explicitly accounts for the inherent imprecision in the loan loss analysis.

Premises and Equipment

'

8

Premises and Equipment

Premises and equipment are stated at cost, less accumulated depreciation. The depreciation policy is to provide for depreciation over the estimated useful lives of the assets using the straight-line method. Repairs and maintenance expenditures are charged to operating expenses; major expenditures for renewals and betterments are capitalized and depreciated over their estimated useful lives. Upon retirement, sale, or other disposition of property and equipment, the cost and accumulated depreciation are eliminated from the accounts, and any gains or losses are included in operations.

Other Real Estate

'

9

Other Real Estate

Other real estate, carried in other assets in the consolidated balance sheets, consists of properties acquired through foreclosure and, as held for sale property, is recorded at the lower of the outstanding loan balance or current appraisal less estimated costs to sell. Any write-down to fair value required at the time of foreclosure is charged to the allowance for loan losses. Subsequent gains or losses on other real estate are reported in other operating income or expenses. At December 31, 2013 and 2012, other real estate totaled $4,470,249 and $6,782,422, respectively.

Goodwill and Other Intangible Assets

'

10

Goodwill and Other Intangible Assets

Goodwill totaled $10,620,814 and $9,362,498 for the years ended December 31, 2013 and 2012, respectively.

Goodwill totaling $1,258,316 acquired during the year ended December 31, 2013 was a result of the acquisition of First National Bank of Baldwin County. Footnote C to these consolidated financial statements provides additional information on the acquisition during 2013.

The Company performed the required annual impairment tests of goodwill as of December 1, 2013. The Company’s annual impairment test did not indicate impairment as of the testing date, and subsequent to that date, management is not aware of any events or changes in circumstances since the impairment test that would indicate that goodwill might be impaired.

The Company’s acquisition method recognized intangible assets, which are subject to amortization, and included in other assets in the accompanying consolidated balance sheets, include core deposit intangibles, amortized on a straight-line basis, over a 10 year average life. The definite-lived intangible assets had the following carrying values at December 31, 2013 and 2012.

2013

2012

Gross

Net

Gross

Net

Carrying

Accumulated

Carrying

Carrying

Accumulated

Carrying

Amount

Amortization

Amount

Amount

Amortization

Amount

(Dollars in thousands)

Core deposit intangibles

$

3,775

$

-1,098

$

2,677

$

3,095

$

-743

$

2,352

During 2013, the Company recorded $679,970 in core deposit intangible assets related to the deposits acquired in the Baldwin acquisition.

The related amortization expense of business combination related intangible assets is as follows:

(dollars in thousands)

Amount

Aggregate amortization expense for the year ended December 31:

2012

$

309

2013

355

Estimated amortization expense for the year ending December 31:

2014

$

377

2015

377

2016

360

2017

308

2018

308

Thereafter

947

$

2,677

Other Assets and Cash Surrender Value

'

11

Other Assets and Cash Surrender Value

Financing costs related to the issuance of junior subordinated debentures are being amortized over the life of the instruments and are included in other assets. The Company invests in bank owned life insurance (BOLI). BOLI involves the purchasing of life insurance by the Company on a chosen group of employees. The Company is the owner of the policies and, accordingly, the cash surrender value of the policies is reported as an asset, and increases in cash surrender values are reported as income.

Stock Options

'

12

Stock Options

The Company accounts for stock based compensation in accordance with ASC Topic 718, Compensation - Stock Compensation. Compensation cost is recognized for all stock options granted based on the weighted average fair value stock price at the grant date.

Income Taxes

'

13

Income Taxes

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently payable plus deferred taxes related primarily to differences between the bases of assets and liabilities as measured by income tax laws and their bases as reported in the financial statements. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.

The Company and its subsidiary file consolidated income tax returns. The subsidiary provides for income taxes on a separate return basis and remits to the Company amounts determined to be payable.

ASC Topic 740, Income Taxes, provides guidance on financial statement recognition and measurement of tax positions taken, or expected to be taken, in tax returns. ASC Topic 740 requires an evaluation of tax positions to determine if the tax positions will more likely than not be sustainable upon examination by the appropriate taxing authority. The Company at December 31, 2013 and 2012, had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

Advertising Costs

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14

Advertising Costs

Advertising costs are expensed in the period in which they are incurred. Advertising expense for the years ended December 31, 2013 and 2012, was $419,873 and $278,330, respectively.

Statements of Cash Flows

'

15

Statements of Cash Flows

For purposes of reporting cash flows, cash and cash equivalents include cash, amounts due from banks, interest-bearing deposits with banks and federal funds sold. Generally, federal funds are sold for a one to seven day period.

Off-Balance Sheet Financial Instruments

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16

Off-Balance Sheet Financial Instruments

In the ordinary course of business, the subsidiary bank enters into off-balance sheet financial instruments consisting of commitments to extend credit, credit card lines and standby letters of credit. Such financial instruments are recorded in the financial statements when they are exercised.

Earnings Applicable to Common Stockholders

'

17

Earnings Applicable to Common Stockholders

Per share amounts are presented in accordance with ASC Topic 260, Earnings Per Share. Under ASC Topic 260, two per share amounts are considered and presented, if applicable. Basic per share data is calculated based on the weighted-average number of common shares outstanding during the reporting period. Diluted per share data includes any dilution from potential common stock, such as outstanding stock options.

The following table discloses the reconciliation of the numerators and denominators of the basic and diluted computations applicable to common stockholders:

For the Year Ended

For the Year Ended

December 31, 2013

December 31, 2012

Net

Shares

Per Share

Net

Shares

Per Share

Income

(Denominator)

Amount

Income

(Denominator)

Amount

(Numerator)

(Numerator)

Basic per common share

$

4,215,067

4,319,485

$

0.98

$

3,624,339

3,101,411

$

1.17

Effect of dilutive shares:

Restricted Stock

53,445

23,856

$

4,215,067

4,372,930

$

0.96

$

3,624,339

3,125,267

$

1.16

The diluted per share amounts were computed by applying the treasury stock method.

Reclassifications

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18

Reclassifications

Certain reclassifications have been made to the 2012 financial statements to conform with the classi-fications used in 2013. These reclassifications did not impact the Company's consolidated financial condition or results of operations.

Accounting Pronouncements

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19

Accounting Pronouncements

In December 2011, the FASB issued ASU No. 2011-11, “Balance Sheet Disclosures about Offsetting Assets and Liabilities.” The ASU amends ASC Topic 210 by requiring additional improved information to be disclosed regarding financial instruments and derivative instruments that are offset in accordance with the conditions under ASC 210-20-45 or ASC 815-10-45 or subject to an enforceable master netting arrangement or similar agreement. The amendment is effective for annual and interim reporting periods beginning on or after January 1, 2013. The disclosures required by the amendments should be applied retrospectively for all comparative periods presented. In January 2013, the FASB issued ASU No. 2013-01, “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.” The ASU clarifies that ordinary trade receivables and receivables are not in the scope of ASU 2011-11. Only derivatives, repurchase agreements and reverse purchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with specific criteria contained in the Codification or subject to a master netting arrangement or similar agreement are applicable. The amendments did not have a material impact on the financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Comprehensive Income – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income.” The amendments do not change the current requirements for reporting net income or other comprehensive income in financial statements. These amendments require an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present either on the face of the statement where net income is presented or in the notes, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under U. S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts that are not required under U. S. GAAP to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures required under U. S. GAAP that provide additional details about these amounts. ASU 2013-02 was effective for interim and annual periods beginning after December 15, 2012. The Company adopted this standard on January 1, 2013. The effect of adopting this guidance increased the disclosures surrounding reclassification items, if any, out of accumulated other comprehensive income.

In February 2013, the FASB issued ASU No. 2013-04, “Liabilities – Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date.” The ASU requires entities to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date. The measurement is the sum of both the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. Required disclosures include a description of the joint-and-several arrangement and the total outstanding amount of the obligation for all joint parties. ASU 2013-04 is effective for interim and annual periods beginning on or after December 15, 2013. The ASU should be applied retrospectively to obligations existing at the beginning of an entity’s fiscal year of adoption. Early adoption is permitted. The Company is currently evaluating the possible effects of this guidance on its financial statement disclosures.

In July 2013, the FASB issued ASU No. 2013-11, “Income Taxes – Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The ASU requires an entity to present a unrecognized tax benefit, or a portion thereof, in the financial statements as a reduction to a deferred tax asset for an NOL carryforward, a similar tax loss, or a tax credit carryforward, except when the entity does not intend to use the deferred tax asset, or the item is not available as of the reporting date. ASU 2013-11 is effective for interim and annual periods beginning after December 15, 2013. Early adoption and retrospective application is permitted. The Company is currently evaluating the possible effects of this guidance on its financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Carrying Amount and Accumulated Amortization of the Core Deposit Intangible Asset	'
	The definite-lived intangible assets had the following carrying values at December 31, 2013 and 2012.
		2013						2012
		Gross				Net		Gross					Net
		Carrying		Accumulated		Carrying		Carrying		Accumulated			Carrying
		Amount		Amortization		Amount		Amount		Amortization			Amount
	(Dollars in thousands)
	Core deposit intangibles	$	3,775	$	-1,098	$	2,677	$	3,095	$	-743		$	2,352
Amortization Expense of Purchase Accounting Intangible Assets	'
	The related amortization expense of business combination related intangible assets is as follows:
	(dollars in thousands)
		Amount
	Aggregate amortization expense for the year ended December 31:
	2012	$	309
	2013		355
	Estimated amortization expense for the year ending December 31:
	2014	$	377
	2015		377
	2016		360
	2017		308
	2018		308
	Thereafter		947
		$	2,677
Reconciliation of Numerators and Denominators of Basic and Diluted Computations Applicable to Common Stockholders	'
	The following table discloses the reconciliation of the numerators and denominators of the basic and diluted computations applicable to common stockholders:
		For the Year Ended						For the Year Ended
		December 31, 2013						December 31, 2012
		Net			Shares	Per Share		Net		Shares		Per Share
		Income			(Denominator)	Amount		Income		(Denominator)		Amount
		(Numerator)						(Numerator)
	Basic per common share	$	4,215,067		4,319,485	$	0.98	$	3,624,339	3,101,411		$	1.17
	Effect of dilutive shares:
	Restricted Stock				53,445					23,856
		$	4,215,067		4,372,930	$	0.96	$	3,624,339	3,125,267		$	1.16

BUSINESS_COMBINATIONS_Tables

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Business Combination, Description [Abstract]	'
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	'
	The amounts of the acquired identifiable assets and liabilities as of the acquisition date were as follows (dollars in thousands):
	Purchase price:
	Cash	$	3,300
	Total purchase price		3,300
	Identifiable assets:
	Cash and due from banks		46,450
	Investments		2,508
	Loans and leases		124,165
	Other Real Estate		87
	Core deposit intangible		680
	Personal and real property		10,655
	Deferred tax asset		2,969
	Other assets		1,034
	Total assets		188,548
	Liabilities and equity:
	Deposits		185,771
	Other liabilities		736
	Total liabilities		186,507
	Net assets acquired		2,041
	Goodwill resulting from acquisition	$	1,259
Business Combination, Separately Recognized Transactions	'
	The outstanding principal balance and the carrying amount of these loans included in the consolidated balance sheet at December 31, 2013, are as follows (dollars in thousands):
	Outstanding principal balance	$	108,639
	Carrying amount		108,441

SECURITIES_Tables

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Securities [Abstract]	'
Summary of Amortized Cost and Estimated Fair Value of Available-For-Sale Securities and Held-to-Maturity Securities	'
	A summary of the amortized cost and estimated fair value of available-for-sale securities and held-to-maturity securities at December 31, 2013 and 2012, follows:
		December 31, 2013
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair
				Gains		Losses		Value
	Available-for-sale securities:
	Obligations of U.S. Government Agencies	$	29,963,634	$	122,764	$	124,491	$	29,961,907
	Tax-exempt and taxable obligations of states and municipal subdivisions		107,676,085		1,937,586		1,535,036		108,078,635
	Mortgage-backed securities		78,770,400		810,370		1,394,067		78,186,703
	Corporate obligations		28,210,148		223,776		1,582,001		26,851,923
	Other		1,255,483		-		283,980		971,503
		$	245,875,750	$	3,094,496	$	4,919,575	$	244,050,671
	Held-to-maturity securities:
	Mortgage-backed securities	$	2,438,435	$	-	$	74,008	$	2,364,427
	Taxable obligations of states and municipal subdivisions		6,000,000		1,260,000		-		7,260,000
		$	8,438,435	$	1,260,000	$	74,008	$	9,624,427
		December 31, 2012
		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair
				Gains		Losses		Value
	Available-for-sale securities:
	Obligations of U.S. Government agencies	$	36,148,002	$	231,810	$	20,735	$	36,359,077
	Tax-exempt and taxable obligations of states and municipal subdivisions		95,113,063		3,823,242		26,121		98,910,184
	Mortgage-backed securities		60,384,181		1,596,672		14,364		61,966,489
	Corporate obligations		17,640,092		298,471		1,751,814		16,186,749
	Other		1,255,483		-		285,300		970,183
		$	210,540,821	$	5,950,195	$	2,098,334	$	214,392,682
	Held-to-maturity securities:
	Mortgage-backed securities	$	2,470,103	$	84,796	$	-	$	2,554,899
	Taxable obligations of states and municipal subdivisions		6,000,000		-		1,499,400		4,500,600
		$	8,470,103	$	84,796	$	1,499,400	$	7,055,499
Maturities of Securities	'
	The scheduled maturities of securities at December 31, 2013, were as follows:
		Available-for-Sale				Held-to-Maturity
		Amortized		Estimated		Amortized		Estimated
		Cost		Fair		Cost		Fair
				Value				Value
	Due less than one year	$	18,172,801	$	18,263,173	$	-	$	-
	Due after one year through five years		80,376,374		81,347,356		-		-
	Due after five years through ten years		38,986,734		38,900,600		-		-
	Due after ten years		29,569,441		27,352,839		6,000,000		7,260,000
	Mortgage-backed securities		78,770,400		78,186,703		2,438,435		2,364,427
		$	245,875,750	$	244,050,671	$	8,438,435	$	9,624,427
Securities Classified as Available-for-Sale with Unrealized Losses	'
	The details concerning securities classified as available-for-sale with unrealized losses as of December 31, 2013 and 2012, were as follows:
		2013
		Losses < 12 Months				Losses 12 Months or >				Total
		Fair		Gross		Fair		Gross		Fair		Gross
		Value		Unrealized		Value		Unrealized		Value		Unrealized
				Losses				Losses				Losses
	Obligations of U.S. government agencies	$	6,898,945	$	124,491	$	-	$	-	$	6,898,945	$	124,491
	Tax-exempt and tax- able obligations of states and municipal subdivisions		37,725,915		1,523,780		1,297,792		11,256		39,023,707		1,535,036
	Mortgage-backed securities		39,540,663		1,394,067		-		-		39,540,663		1,394,067
	Corporate obligations		10,814,405		174,210		3,386,225		1,407,791		14,200,630		1,582,001
	Other		-		-		971,503		283,980		971,503		283,980
		$	94,979,928	$	3,216,548	$	5,655,520	$	1,703,027	$	100,635,448	$	4,919,575
		2012
		Losses < 12 Months				Losses 12 Months or >				Total
		Fair Value		Gross		Fair		Gross		Fair		Gross
				Unrealized		Value		Unrealized		Value		Unrealized
				Losses				Losses				Losses
	Obligations of U.S. government agencies	$	5,063,924	$	20,735	$	-	$	-	$	5,063,924	$	20,735
	Tax-exempt and tax- able obligations of states and municipal subdivisions		4,556,699		26,000		254,605		121		4,811,304		26,121
	Mortgage-backed securities		-		-		236,886		14,364		236,886		14,364
	Corporate obligations		978,600		1,764		2,668,168		1,750,050		3,646,768		1,751,814
	Other		-		-		970,183		285,300		970,183		285,300
		$	10,599,223	$	48,499	$	4,129,842	$	2,049,835	$	14,729,065	$	2,098,334

LOANS_Tables

LOANS (Tables)	12 Months Ended
	Dec. 31, 2013
Loans Receivable, Net [Abstract]	'
Composition of Loan Portfolio	'
	The following table shows the composition of the loan portfolio by category:
		December 31,  2013				December 31, 2012
				Percent of				Percent of
		Amount		Total		Amount		Total
		(Dollars in thousands)
	Mortgage loans held for sale	$	3,680	0.6	%	$	5,585	1.4	%
	Commercial, financial and agricultural		81,792	14			53,234	12.9
	Real Estate:
	Mortgage-commercial		212,388	36.4			142,046	34.3
	Mortgage-residential		202,343	34.7			140,703	34
	Construction		67,287	11.5			57,529	13.9
	Consumer and other		15,812	2.8			14,600	3.5
	Total loans		583,302	100	%		413,697	100	%
	Allowance for loan losses		-5,728				-4,727
	Net loans	$	577,574			$	408,970
Activity in Allowance for Loan Losses	'
	Activity in the allowance for loan losses for December 31, 2013 and 2012 is as follows:
	(In thousands)
		2013		2012
	Balance at beginning of period	$	4,727	$	4,511
	Loans charged-off:
	Real Estate		-457		-821
	Installment and Other		-197		-203
	Commercial, Financial and Agriculture		-105		-166
	Total		-759		-1,190
	Recoveries on loans previously charged-off:
	Real Estate		600		83
	Installment and Other		66		70
	Commercial, Financial and Agriculture		18		25
	Total		684		178
	Net Charge-offs		-75		-1,012
	Provision for Loan Losses		1,076		1,228
	Balance at end of period	$	5,728	$	4,727
Allocation of Allowance for Loan Losses	'
	The following tables represent how the allowance for loan losses is allocated to a particular loan type as well as the percentage of the category to total loans at December 31, 2013 and December 31, 2012.
	Allocation of the Allowance for Loan Losses
		December 31, 2013
		(Dollars in thousands)
		Amount		% of loans
				in each
				category
				to total loans
	Commercial Non Real Estate	$	582	14	%
	Commercial Real Estate		3,384	57.2
	Consumer Real Estate		1,427	25.4
	Consumer		173	3.4
	Unallocated		162	-
	Total	$	5,728	100	%
		December 31, 2012
		(Dollars in thousands)
		Amount		% of loans
				in each
				category
				to total loans
	Commercial Non Real Estate	$	420	13.3	%
	Commercial Real Estate		3,338	63.7
	Consumer Real Estate		810	19
	Consumer		151	4
	Unallocated		8	-
	Total	$	4,727	100	%
Impaired Loans	'
	The following table represents the Company’s impaired loans at December 31, 2013 and December 31, 2012. This table excludes performing troubled debt restructurings.
		December 31,		December 31,
		2013		2012
		(In thousands)
	Impaired Loans:
	Impaired loans without a valuation allowance	$	759	$	1,445
	Impaired loans with a valuation allowance		4,071		2,144
	Total impaired loans	$	4,830	$	3,589
	Allowance for loan losses on impaired loans at period End		849		936
	Total nonaccrual loans		3,181		3,401
	Past due 90 days or more and still accruing		159		158
	Average investment in impaired loans		4,007		2,979
Summary of Interest Recognized and Cash-Basis Interest Earned on Impaired Loans	'
	The following table is a summary of interest recognized and cash-basis interest earned on impaired loans for the years ended December 31, 2013 and December 31, 2012:
		2013		2012
	Average of individually impaired loans during period	$	3,811	$	2,979
	Interest income recognized during Impairment		-		-
	Cash-basis interest income Recognized		148		50
Loans and Allowance for Loan Losses Evaluated Individually and Collectively	'
	The impairment evaluation corresponds to the Company's systematic methodology for estimating its Allowance for Loan Losses.
	31-Dec-13
				Installment		Commercial,
		Real Estate		and		Financial and		Total
				Other		Agriculture
		(In thousands)
	Loans
	Individually evaluated	$	4,709	$	39	$	82	$	4,830
	Collectively evaluated		473,832		19,725		81,236		574,793
	Total	$	478,541	$	19,764	$	81,318	$	579,623
	Allowance for Loan Losses
	Individually evaluated	$	804	$	35	$	10	$	849
	Collectively evaluated		4,007		300		572		4,879
	Total	$	4,811	$	335	$	582	$	5,728
	31-Dec-12
				Installment		Commercial,
		Real Estate		And		Financial and		Total
				Other		Agriculture
		(In thousands)
	Loans
	Individually evaluated	$	4,111	$	55	$	221	$	4,387
	Collectively evaluated		333,298		16,401		54,025		403,724
	Total	$	337,409	$	16,456	$	54,246	$	408,111
	Allowance for Loan Losses
	Individually evaluated	$	917	$	110	$	76	$	1,103
	Collectively evaluated		3,231		49		344		3,624
	Total	$	4,148	$	159	$	420	$	4,727
Troubled Debt Restructurings	'
	The following tables provide additional detail of impaired loans broken out according to class as of December 31, 2013 and 2012. The recorded investment included in the following table represents customer balances net of any partial charge-offs recognized on the loans, net of any deferred fees and costs. As nearly all of our impaired loans at December 31, 2013 are on nonaccrual status, recorded investment excludes any insignificant amount of accrued interest receivable on loans 90-days or more past due and still accruing. The unpaid balance represents the recorded balance prior to any partial charge-offs.
	31-Dec-13
								Average		Interest
								Recorded		Income
		Recorded		Unpaid		Related		Investment		Recognized
		Investment		Balance		Allowance		YTD		YTD
		(In thousands)
	Impaired loans with
	no related allowance:
	Commercial installment	$	3	$	3	$	-	$	45	$	-
	Commercial real estate		353		353		-		1,035		8
	Consumer real estate		341		399		-		262		9
	Consumer installment		4		4		-		5		-
	Total	$	701	$	759	$	-	$	1,347	$	17
	Impaired loans with
	a related allowance:
	Commercial installment	$	79	$	79	$	10	$	42	$	6
	Commercial real estate		2,685		2,685		400		2,147		100
	Consumer real estate		1,202		1,272		404		1,019		21
	Consumer installment		35		35		35		36		4
	Total	$	4,001	$	4,071	$	849	$	3,244	$	131
	Total Impaired Loans:
	Commercial installment	$	82	$	82	$	10	$	87	$	6
	Commercial real estate		3,038		3,038		400		3,182		108
	Consumer real estate		1,543		1,671		404		1,281		30
	Consumer installment		39		39		35		41		4
	Total Impaired Loans	$	4,702	$	4,830	$	849	$	4,591	$	148
	31-Dec-12
								Average		Interest
								Recorded		Income
		Recorded		Unpaid		Related		Investment		Recognized
		Investment		Balance		Allowance		YTD		YTD
		(In thousands)
	Impaired loans with
	no related allowance:
	Commercial installment	$	15	$	15	$	-	$	46	$	-
	Commercial real estate		1,013		1,529		-		1,004		39
	Consumer real estate		106		969		-		168		8
	Consumer installment		311		311		-		156		1
	Total	$	1,445	$	2,824	$	-	$	1,374	$	48
	Impaired loans with
	a related allowance:
	Commercial installment	$	203	$	203	$	73	$	173	$	8
	Commercial real estate		1,549		1,549		747		1,546		38
	Consumer real estate		44		44		44		72		4
	Consumer installment		348		348		72		197		2
	Total	$	2,144	$	2,144	$	936	$	1,988	$	52
	Total Impaired Loans:
	Commercial installment	$	218	$	218	$	73	$	219	$	8
	Commercial real estate		2,562		3,078		747		2,550		77
	Consumer real estate		150		1,013		44		240		12
	Consumer installment		659		659		72		353		3
	Total Impaired Loans	$	3,589	$	4,968	$	936	$	3,362	$	100
Additional Detail of Troubled Debt Restructurings	'
	The following tables provide additional detail of troubled debt restructurings at December 31, 2013.
		Outstanding		Outstanding
		Recorded		Recorded				Interest
		Investment		Investment		Number of		Income
		Pre-Modification		Post-Modification		Loans		Recognized
		(in thousands except number of loans)
	Commercial installment	$	-	$	-		-	$	-
	Commercial real estate		858		858		3		53
	Consumer real estate		66		65		1		2
	Consumer installment		-		-		-		-
	Total	$	924	$	923		4	$	55
Summary of Loans Classified as Past Due in Excess of Thirty Days or More and Loans Classified as Non-Accrual	'
	The following tables summarize by class our loans classified as past due in excess of 30 days or more in addition to those loans classified as non-accrual:
		December 31, 2013
		(In thousands)
		Past Due		Past Due		Non-Accrual		Total		Total
		30 to 89		90 Days or				Past Due and		Loans
		Days		More and				Non-Accrual
				Still Accruing
	Real Estate-construction	$	478	$	-	$	212	$	690	$	67,287
	Real Estate-mortgage		4,696		143		2,453		7,292		202,343
	Real Estate-non farm nonresidential		252		-		507		759		212,388
	Commercial		12		-		9		21		81,792
	Consumer		115		16		-		131		15,813
	Total	$	5,553	$	159	$	3,181	$	8,893	$	579,623
		December 31, 2012
		(In thousands)
		Past Due		Past Due 90		Non-Accrual		Total		Total
		30 to 89		Days or More				Past Due and		Loans
		Days		and Still				Non-Accrual
				Accruing
	Real Estate-construction	$	990	$	-	$	1,667	$	2,657	$	57,529
	Real Estate-mortgage		3,045		147		986		4,178		140,702
	Real Estate-non farm nonresidential		389		-		608		997		142,046
	Commercial		88		-		135		223		53,234
	Consumer		132		11		5		148		14,600
	Total	$	4,644	$	158	$	3,401	$	8,203	$	408,111
Risk Category of Loans by Class of Loans	'
	As of December 31, 2013 and December 31, 2012, and based on the most recent analysis performed, the risk category of loans by class of loans (excluding mortgage loans held for sale) was as follows:
	(In thousands)
	31-Dec-13
								Commercial,
		Real Estate		Real Estate		Installment and		Financial and		Total
		Commercial		Mortgage		Other		Agriculture
	Pass	$	316,573	$	145,787	$	19,725	$	80,087	$	562,172
	Special Mention		4,084		32		-		1,033		5,149
	Substandard		10,972		1,426		39		225		12,662
	Doubtful		-		-		-		-		-
	Subtotal		331,629		147,245		19,764		81,345		579,983
	Less:
	Unearned Discount		236		97		-		27		360
	Loans, net of unearned discount	$	331,393	$	147,148	$	19,764	$	81,318	$	579,623
	31-Dec-12
								Commercial,
		Real Estate		Real Estate		Installment and		Financial and		Total
		Commercial		Mortgage		Other		Agriculture
	Pass	$	241,926	$	76,206	$	16,426	$	53,880	$	388,438
	Special Mention		5,653		144		17		-		5,814
	Substandard		12,606		1,059		15		320		14,000
	Doubtful		-		-		-		60		60
	Subtotal		260,185		77,409		16,458		54,260		408,312
	Less:
	Unearned Discount		91		94		2		14		201
	Loans, net of unearned discount	$	260,094	$	77,315	$	16,456	$	54,246	$	408,111

PREMISES_AND_EQUIPMENT_Tables

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment	'
	Premises and equipment are stated at cost, less accumulated depreciation and amortization as follows:
		2013		2012
	Premises:
	Land	$	9,891,750	$	7,226,252
	Buildings and improvements		22,966,215		15,697,160
	Equipment		9,558,090		6,954,110
	Construction in progress		32,985		11,473
			42,449,040		29,888,995
	Less accumulated depreciation and amortization		10,377,299		7,646,157
		$	32,071,741	$	22,242,838

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2013
Banking and Thrift [Abstract]	'
Schedule Of Maturities Of Time Deposits	'
	At December 31, 2013, the scheduled maturities of time deposits included in interest-bearing deposits were as follows (in thousands):
	Year	Amount
	2014	$	134,350
	2015		34,571
	2016		12,972
	2017		13,373
	2018		7,721
	Thereafter		-
		$	202,987

BORROWED_FUNDS_Tables

BORROWED FUNDS (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Debt	'
	Borrowed funds consisted of the following:
		December 31,
		2013		2012
	Reverse Repurchase Agreement	$	5,000,000	$	5,000,000
	FHLB advances		47,000,000		31,770,773
		$	52,000,000	$	36,770,773
Future Annual Principal Repayments Of Federal Home Loan Bank Advances	'
	Future annual principal repayment requirements on the borrowings from the FHLB at December 31, 2013, were as follows:
	Year	Amount
	2014	$	41,000,000
	2015		3,000,000
	2016		-
	2017		-
	2018		-
	2019		3,000,000
		$	47,000,000

LEASE_OBLIGATIONS_Tables

LEASE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
Schedule Of Future Minimum Lease Payments For Operating Leases and Capital Leases	'
	Minimum future lease payments for the operating and capital leases at December 31, 2013 were as follows:
		Operating
		Leases		Capital Lease
		(In thousands)
	2014	$	265	$	166
	2015		236		166
	2016		229		168
	2017		167		191
	2018		126		191
	Thereafter		816		557
	Total Minimum Lease Payments	$	1,839	$	1,439
	Less: Amounts representing interest				-153
	Present value of minimum lease payments			$	1,286

REGULATORY_MATTERS_Tables

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2013
Banking and Thrift [Abstract]	'
Schedule Of Capital Required To Be Well Capitalized Under Banking Regulations	'
	The actual capital amounts and ratios at December 31, 2013 and 2012, are presented in the following table. No amount was deducted from capital for interest-rate risk exposure.
		Company				Subsidiary
		(Consolidated)				The First
		Amount		Ratio		Amount		Ratio
	31-Dec-13
	Total risk-based	$	88,503	13.4	%	$	87,707	13.3	%
	Tier I risk-based		82,755	12.5	%		81,979	12.4	%
	Tier I leverage		82,755	9	%		81,979	8.9	%
	31-Dec-12
	Total risk-based	$	66,080	13.8	%	$	65,046	13.6	%
	Tier I risk-based		61,353	12.8	%		60,319	12.7	%
	Tier I leverage		61,353	8.6	%		60,319	8.4	%
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations	'
	The minimum amounts of capital and ratios as established by banking regulators at December 31, 2013 and 2012, were as follows:
		Company				Subsidiary
		(Consolidated)				The First
		Amount		Ratio		Amount		Ratio
	31-Dec-13
	Total risk-based	$	53,029	8	%	$	52,935	8	%
	Tier I risk-based		26,514	4	%		26,467	4	%
	Tier I leverage		37,002	4	%		36,956	4	%
	31-Dec-12
	Total risk-based	$	38,271	8	%	$	38,161	8	%
	Tier I risk-based		19,135	4	%		19,080	4	%
	Tier I leverage		28,712	4	%		28,661	4	%

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit)	'
	The components of income tax expense are as follows:
		Years Ended December 31,
		2013		2012
	Current:
	Federal (benefit)	$	-88,073	$	1,000,418
	State (benefit)		-15,737		213,309
	Deferred (benefit)		1,707,403		-136,348
		$	1,603,593	$	1,077,379
Schedule of Effective Income Tax Rate Reconciliation	'
	The Company's income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows:
		Years Ended December 31,
		2013				2012
		Amount		%		Amount		%
	Income taxes at statutory rate	$	2,122,650	34	%	$	1,742,890	34	%
	Tax-exempt income		-797,167	-13	%		-745,595	-15	%
	Nondeductible expenses		326,871	5	%		233,006	5	%
	State income tax, net of federal tax effect		-10,386	-			92,156	2	%
	Tax credits		-	-			-295,800	-6	%
	Other, net		-38,375	-			50,722	1	%
		$	1,603,593	26	%	$	1,077,379	21	%
Schedule of Deferred Tax Assets and Liabilities	'
	The components of deferred income taxes included in the consolidated financial statements were as follows:
		December 31,
		2013		2012
	Deferred tax assets:
	Allowance for loan losses	$	1,980,194	$	1,489,546
	Net operating loss carryover		1,313,501		652,061
	Unrealized loss on available-for-sale securities		620,527		-
	Other		1,113,761		870,831
			5,027,983		3,012,438
	Deferred tax liabilities:
	Securities		-97,917		-89,426
	Premises and equipment		-684,787		-986,689
	Unrealized gain on available-for-sale securities		-		-1,309,633
	Core deposit intangible		-239,364		-58,358
	Goodwill		-498,612		-281,036
			-1,520,680		-2,725,142
	Net deferred tax asset, included in other assets	$	3,507,303	$	287,296

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable	'
	The activity in loans to current directors, executive officers, and their affiliates during the year ended December 31, 2013, is summarized as follows (in thousands):
	Loans outstanding at beginning of year	$	9,683
	New loans		576
	Repayments		-1,282
	Loans outstanding at end of year	$	8,977

FAIR_VALUE_OF_ASSETS_AND_LIABI1

FAIR VALUE OF ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Assets Measured on Recurring Basis	'
	The following table presents the Company’s available-for-sale securities that are measured at fair value on a recurring basis and the level within the hierarchy in which the fair value measurements fell as of December 31, 2013 and December 31, 2012 (in thousands):
				Fair Value Measurements Using
				Quoted Prices in			Significant			Significant
				Active Markets			Other			Unobservable
				For			Observable			Inputs
				Identical Assets			Inputs
		Fair Value		(Level 1)			(Level 2)			(Level 3)
	31-Dec-13
	Obligations of U.S. Government agencies	$	29,962	$	-		$	29,962		$	-
	Municipal securities		108,078		-			108,078			-
	Mortgage-backed securities		78,187		-			78,187			-
	Corporate obligations		26,852		-			24,054			2,798
	Other		972		972			-			-
	Total	$	244,051	$	972		$	240,281		$	2,798
				Fair Value Measurements Using
				Quoted Prices in			Significant			Significant
				Active Markets			Other			Unobservable
				For			Observable			Inputs
				Identical Assets			Inputs
		Fair Value		(Level 1)			(Level 2)			(Level 3)
	December 31, 2012
	Obligations of U.S. Government agencies	$	36,359	$	-		$	36,359		$	-
	Municipal securities		98,910		-			98,910			-
	Mortgage-backed securities		61,967		-			61,967			-
	Corporate obligations		16,187		-			13,519			2,668
	Other		970		970			-			-
	Total	$	214,393	$	970		$	210,755		$	2,668
Reconciliation of Activity for Assets Measured at Fair Value based on Significant Unobservable (Non-market) Information	'
	The following is a reconciliation of activity for assets measured at fair value based on significant unobservable (non-market) information.
	(In thousands)	Bank-Issued Trust
		Trust Preferred
		Securities
		2013		2012
	Balance of recurring Level 3 assets at January 1	$	2,668	$	2,252
	Transfers into Level 3		-		-
	Transfers out of Level 3		-		-
	Unrealized income included in comprehensive income		130		416
	Balance of recurring Level 3 assets at December 31	$	2,798	$	2,668
Quantitative Information About Recurring Level 3 Fair Value Measurements	'
	The following table presents quantitative information about recurring Level 3 fair value measurements (in thousands):
	Trust Preferred	Fair Value		Valuation Technique		Significant		Range of Inputs
	Securities					Unobservable Inputs
	31-Dec-13	$	2,798	Discounted cash flow		Probability of default		0 – 100	%
	31-Dec-12		2,668	Discounted cash flow		Probability of default		0 – 100	%
Fair Value Assets Measured on Nonrecurring Basis	'
	The following table presents the fair value measurement of assets and liabilities measured at fair value on a nonrecurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2013 and December 31, 2012 (in thousands).
				Fair Value Measurements Using
				Quoted Prices in			Significant			Significant
				Active Markets			Other			Unobservable
				For			Observable			Inputs
				Identical Assets			Inputs
		Fair Value		(Level 1)			(Level 2)			(Level 3)
	December 31, 2013
	Impaired loans	$	4,830	$	-		$	4,830		$	-
	Other real estate owned		4,470		-			4,470			-
	31-Dec-12
	Impaired loans	$	3,589	$	-		$	3,589		$	-
	Other real estate owned		6,782		-			6,782			-
Financial Instruments with No Distinguishable Fair Value	'
	Management has determined that these instruments do not have a distinguishable fair value and no fair value has been assigned.
	As of December 31, 2013						Fair Value Measurements
		Carrying		Estimated			Quoted			Significant		Significant
		Amount		Fair Value			Prices			Other		Unobservable
							(Level 1)			Observable		Inputs
										Inputs		(Level 3)
										(Level 2)
	Financial Instruments:
	Assets:
	Cash and cash equivalents	$	39,252	$	39,252		$	39,252		$	-	$	-
	Securities available-for-sale		244,051		244,051			972			240,281		2,798
	Securities held-to-maturity		8,438		9,624			-			9,624		-
	Other securities		5,534		5,534			-			5,534		-
	Loans, net		577,574		590,866			-			-		590,866
	Bank-owned life insurance		6,593		6,593			-			6,593		-
	Liabilities:
	Noninterest-bearing deposits	$	144,624	$	144,624		$	-		$	144,624	$	-
	Interest-bearing deposits		635,347		634,907			-			634,907		-
	Subordinated debentures		10,310		10,310			-			-		10,310
	FHLB and other borrowings		52,000		52,000			-			52,000		-
	As of December 31, 2012						Fair Value Measurements
		Carrying		Estimated			Quoted			Significant		Significant
		Amount		Fair Value			Prices			Other		Unobservable
							(Level 1)			Observable		Inputs
										Inputs		(Level 3)
										(Level 2)
	Financial Instruments:
	Assets:
	Cash and cash equivalents	$	30,877	$	30,877		$	30,877		$	-	$	-
	Securities available-for-sale		214,393		214,393			970			210,755		2,668
	Securities held-to-maturity		8,470		7,055			-			7,055		-
	Other securities		3,438		3,438			-			3,438		-
	Loans, net		408,970		422,029			-			-		422,029
	Bank-owned life insurance		6,441		6,441			-			6,441		-
	Liabilities:
	Noninterest-bearing deposits	$	109,625	$	109,625		$	-		$	109,625	$	-
	Interest-bearing deposits		487,002		487,599			-			487,599		-
	Subordinated debentures		10,310		10,310			-			-		10,310
	FHLB and other borrowings		36,771		36,771			-			36,771		-

PARENT_COMPANY_FINANCIAL_INFOR1

PARENT COMPANY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information of Parent Company Only Disclosure [Abstract]	'
Schedule of Condensed Financial Statements	'
	Condensed Balance Sheets
		December 31,
		2013		2012
	Assets:
	Cash and cash equivalents	$	8,314	$	48,525
	Investment in subsidiary bank		94,311,642		74,851,305
	Investments in statutory trusts		310,000		310,000
	Other securities		100,000		100,000
	Premises and equipment		368,623		368,623
	Other		511,742		599,192
		$	95,610,321	$	76,277,645
	Liabilities and Stockholders’ Equity:
	Subordinated debentures		10,310,000		10,310,000
	Other		191,981		82,179
	Stockholders’ equity		85,108,340		65,885,466
		$	95,610,321	$	76,277,645
Schedule of Condensed Income Statement	'
	Condensed Statements of Income
		Years Ended December 31,
		2013		2012
	Income:
	Interest and dividends	$	5,610	$	6,212
	Dividend income		3,100,000		980,000
	Other		-		-
			3,105,610		986,212
	Expenses:
	Interest on borrowed funds		186,581		206,594
	Legal		773,163		112,203
	Other		810,323		404,447
			1,770,067		723,244
	Income before income taxes and equity in undistributed income of subsidiary		1,335,543		262,968
	Income tax benefit		511,743		169,274
	Income before equity in undistributed income of subsidiary		1,847,286		432,242
	Equity in undistributed income of subsidiary		2,792,209		3,616,525
	Net income	$	4,639,495	$	4,048,767
Schedule of Condensed Cash Flow Statement	'
	Condensed Statements of Cash Flows
		Years Ended December 31,
		2013		2012
	Cash flows from operating activities:
	Net income	$	4,639,495	$	4,048,767
	Adjustments to reconcile net income to net cash used in operating activities:
	Equity in undistributed income of subsidiary		-2,792,209		-3,616,525
	Restricted stock expense		391,777		263,216
	Other, net		181,923		157,883
	Net cash provided by operating activities		2,420,986		853,341
	Cash flows from investing activities:
	Investment in subsidiary bank		-20,450,000		-
	Net cash used in investing activities		-20,450,000		-
	Cash flows from financing activities:
	Dividends paid on common stock		-600,452		-453,105
	Dividends paid on preferred stock		-342,460		-342,460
	Repurchase of restricted stock for payment of taxes		-26,749		-15,642
	Issuance of 1,951,220 common shares, net		18,958,464		-
	Net cash provided by (used in) financing activities		17,988,803		-811,207
	Net increase (decrease) in cash and cash equivalents		-40,211		42,134
	Cash and cash equivalents at beginning of year		48,525		6,391
	Cash and cash equivalents at end of year	$	8,314	$	48,525

SUMMARY_OF_QUARTERLY_RESULTS_O1

SUMMARY OF QUARTERLY RESULTS OF OPERATIONS AND PER SHARE AMOUNTS (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]	'
Schedule of Quarterly Financial Information	'
		Three Months Ended
		March 31		June 30		Sept. 30		Dec. 31
		(In thousands, except per share amounts)
	2013
	Total interest income	$	6,650	$	7,609	$	8,648	$	8,411
	Total interest expense		759		823		690		645
	Net interest income		5,891		6,786		7,958		7,766
	Provision for loan losses		311		349		360		59
	Net interest income after provision for loan losses		5,580		6,437		7,598		7,707
	Total non-interest income		1,930		1,890		1,592		1,671
	Total non-interest expense		5,979		7,245		7,630		7,308
	Income tax expense		306		270		456		572
	Net income		1,225		812		1,104		1,498
	Preferred dividends and stock accretion		106		106		106		106
	Net income applicable to common Stockholders	$	1,119	$	706	$	998	$	1,392
	Per common share:
	Net income, basic	$	0.36	$	0.18	$	0.2	$	0.27
	Net income, diluted		0.35		0.18		0.19		0.27
	Cash dividends declared		0.0375		0.0375		0.0375		0.0375
	2012
	Total interest income	$	6,666	$	6,609	$	6,459	$	6,597
	Total interest expense		1,181		1,101		1,028		827
	Net interest income		5,485		5,508		5,431		5,770
	Provision for loan losses		152		221		371		484
	Net interest income after provision for loan losses		5,333		5,287		5,060		5,286
	Total non-interest income		1,475		1,510		1,518		1,821
	Total non-interest expense		5,522		5,414		5,437		5,791
	Income tax expense		315		346		269		148
	Net income		971		1,037		872		1,168
	Preferred dividends and stock accretion		106		106		106		106
	Net income applicable to common Stockholders	$	865	$	931	$	766	$	1,062
	Per common share:
	Net income, basic	$	0.28	$	0.3	$	0.25	$	0.34
	Net income, diluted		0.28		0.3		0.24		0.34
	Cash dividends declared		0.0375		0.0375		0.0375		0.0375

Recovered_Sheet1

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Summary Of Significant Accounting Policies [Line Items]	'	'
Federal reserve bank required reserve	$8,706,000	'
Other real estate owned	4,470,249	6,782,422
Useful life of intangible assets	'10 years	'
Net Carrying Amount, Core deposits	679,970	'
Advertising expense	419,873	278,330
Goodwill	10,620,814	9,362,498
Goodwill, acquired during period	$1,258,316	'

DefiniteLived_Intangible_Asset

Definite-Lived Intangible Assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Net Carrying Amount, Core deposits	$679,970	'
Core Deposits	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount, Core deposits	3,775,000	3,095,000
Accumulated Amortization, Core deposits	-1,098,000	-743,000
Net Carrying Amount, Core deposits	$2,677,000	$2,352,000

Related_Amortization_Expense_o

Related Amortization Expense of Purchase Accounting Intangible Assets (Detail) (USD $)	Dec. 31, 2013
Aggregate amortization expense for the year ended December 31:	'
2012	$309,000
2013	355,000
Estimated amortization expense for the year ending December 31:	'
2014	377,000
2015	377,000
2016	360,000
2017	308,000
2018	308,000
Thereafter	947,000
Net Carrying Amount, Core deposits	$679,970

Reconciliation_of_Numerators_a

Reconciliation of Numerators and Denominators of Basic and Diluted Computations (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share, Basic, By Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'
Net income available to common stock holders, basic	$1,392,000	$998,000	$706,000	$1,119,000	$1,062,000	$766,000	$931,000	$865,000	$4,215,067	$3,624,339
Net income available to common stock holders, diluted	'	'	'	'	'	'	'	'	$4,215,067	$3,624,339
Weighted average number of shares outstanding, basic	'	'	'	'	'	'	'	'	4,319,485	3,101,411
Effect of dilutive shares:	'	'	'	'	'	'	'	'	'	'
Restricted stock	'	'	'	'	'	'	'	'	53,445	23,856
Weighted average number of shares outstanding, diluted	'	'	'	'	'	'	'	'	4,372,930	3,125,267
Basic	'	'	'	'	'	'	'	'	$0.98	$1.17
Diluted	'	'	'	'	'	'	'	'	$0.96	$1.16

Business_Combination_Additiona

Business Combination - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Apr. 30, 2013
			Core Deposits	Alabama Corporation
Business Acquisition [Line Items]	'	'	'	'
Goodwill, acquired during period	'	$1,258,316	'	'
Finite-lived intangible assets acquired	'	'	700,000	'
Acquired finite-lived intangible assets, weighted average useful life	'	'10 years	'	'
Business acquisition purchase price allocation loans receivable	124,200,000	124,200,000	'	'
Business combination fair value adjustments loans	'	500,000	'	'
Business combination, acquisition related costs	$30,000	$1,439,000	'	'
Business Acquisition Number Of Branches	'	'	'	5

Acquired_Identifiable_Assets_a

Acquired Identifiable Assets and Liabilities as of Acquisition Date (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Purchase price:	'
Cash	$3,300
Total purchase price	3,300
Identifiable assets:	'
Cash and due from banks	46,450
Investments	2,508
Loans and leases	124,165
Other Real Estate	87
Core deposit intangible	680
Personal and real property	10,655
Deferred tax asset	2,969
Other assets	1,034
Total assets	188,548
Liabilities and equity:	'
Deposits	185,771
Other liabilities	736
Total liabilities	186,507
Net assets acquired	2,041
Goodwill resulting from acquisition	$1,259

Outstanding_Principal_Balance_

Outstanding Principal Balance And Carrying Amount Of These Loans Included In The Consolidated Balance Sheet (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Business Combination, Separately Recognized Transactions [Line Items]	'	'
Outstanding principal balance	$579,983,000	$408,312,000
Carrying amount	573,894,868	403,384,642
Business Acquisition	'	'
Business Combination, Separately Recognized Transactions [Line Items]	'	'
Outstanding principal balance	108,639,000	'
Carrying amount	$108,441,000	'

Securities_Additional_Informat

Securities - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Loss (Gain) on sale/call of securities	$0	$0
Impairment loss on securities	0	0
Marketable securities	$197,611,193	$159,725,903
Number of securities percent	38.00%	'

Summary_of_Amortized_Cost_and_

Summary of Amortized Cost and Estimated Fair Value of Available-For-Sale Securities and Held-To-Maturity Securities (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	$245,875,750	$210,540,821
Available-for-sale Securities, Gross Unrealized Gain	3,094,496	5,950,195
Available-for-sale Securities, Gross Unrealized Loss	4,919,575	2,098,334
Available-for-sale securities, Estimated Fair Value	244,050,671	214,392,682
Held-to-Maturity, Amortized Cost	8,438,435	8,470,103
Held-to-maturity Securities, Gross Unrealized Gain	1,260,000	84,796
Held-to-maturity Securities, Gross Unrealized Loss	74,008	1,499,400
Held-to-Maturity, Estimated Fair Value	9,624,427	7,055,499
Obligations of U.S. Government Agencies	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	29,963,634	36,148,002
Available-for-sale Securities, Gross Unrealized Gain	122,764	231,810
Available-for-sale Securities, Gross Unrealized Loss	124,491	20,735
Available-for-sale securities, Estimated Fair Value	29,961,907	36,359,077
Tax-exempt and taxable obligations of states and municipal subdivisions	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	107,676,085	95,113,063
Available-for-sale Securities, Gross Unrealized Gain	1,937,586	3,823,242
Available-for-sale Securities, Gross Unrealized Loss	1,535,036	26,121
Available-for-sale securities, Estimated Fair Value	108,078,635	98,910,184
Held-to-Maturity, Amortized Cost	6,000,000	6,000,000
Held-to-maturity Securities, Gross Unrealized Gain	1,260,000	0
Held-to-maturity Securities, Gross Unrealized Loss	0	1,499,400
Held-to-Maturity, Estimated Fair Value	7,260,000	4,500,600
Mortgage-backed securities	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	78,770,400	60,384,181
Available-for-sale Securities, Gross Unrealized Gain	810,370	1,596,672
Available-for-sale Securities, Gross Unrealized Loss	1,394,067	14,364
Available-for-sale securities, Estimated Fair Value	78,186,703	61,966,489
Held-to-Maturity, Amortized Cost	2,438,435	2,470,103
Held-to-maturity Securities, Gross Unrealized Gain	0	84,796
Held-to-maturity Securities, Gross Unrealized Loss	74,008	0
Held-to-Maturity, Estimated Fair Value	2,364,427	2,554,899
Corporate obligations	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	28,210,148	17,640,092
Available-for-sale Securities, Gross Unrealized Gain	223,776	298,471
Available-for-sale Securities, Gross Unrealized Loss	1,582,001	1,751,814
Available-for-sale securities, Estimated Fair Value	26,851,923	16,186,749
Other	'	'
Schedule of Trading Securities and Other Trading Assets [Line Items]	'	'
Available-for-Sale, Amortized Cost	1,255,483	1,255,483
Available-for-sale Securities, Gross Unrealized Gain	0	0
Available-for-sale Securities, Gross Unrealized Loss	283,980	285,300
Available-for-sale securities, Estimated Fair Value	$971,503	$970,183

Maturities_of_Securities_Detai

Maturities of Securities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Available-for-Sale, Amortized Cost	'	'
Due less than one year	$18,172,801	'
Due after one year through five years	80,376,374	'
Due after five years through ten years	38,986,734	'
Due after ten years	29,569,441	'
Mortgage-backed securities	78,770,400	'
Total	245,875,750	210,540,821
Available-for-sale, Estimated Fair Value	'	'
Due less than one year	18,263,173	'
Due after one year through five years	81,347,356	'
Due after five years through ten years	38,900,600	'
Due after ten years	27,352,839	'
Mortgage-backed securities	78,186,703	'
Total	244,050,671	214,392,682
Held-to-maturity, Amortized Cost	'	'
Due less than one year	0	'
Due after one year through five years	0	'
Due after five years through ten years	0	'
Due after ten years	6,000,000	'
Mortgage-backed securities	2,438,435	'
Total	8,438,435	8,470,103
Held-to-maturity, Estimated Fair Value	'	'
Due less than one year	0	'
Due after one year through five years	0	'
Due after five years through ten years	0	'
Due after ten years	7,260,000	'
Mortgage-backed securities	2,364,427	'
Total	$9,624,427	$7,055,499

Securities_Classified_as_Avail

Securities Classified as Available-for-Sale with Unrealized Losses (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	$94,979,928	$10,599,223
Fair Value, Losses 12 Months or More	5,655,520	4,129,842
Fair Value, Total	100,635,448	14,729,065
Gross Unrealized Losses, Losses less than 12 Months	3,216,548	48,499
Gross Unrealized Losses, Losses 12 Months or More	1,703,027	2,049,835
Gross Unrealized Losses, Total	4,919,575	2,098,334
Obligations of U.S. government agencies	'	'
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	6,898,945	5,063,924
Fair Value, Losses 12 Months or More	0	0
Fair Value, Total	6,898,945	5,063,924
Gross Unrealized Losses, Losses less than 12 Months	124,491	20,735
Gross Unrealized Losses, Losses 12 Months or More	0	0
Gross Unrealized Losses, Total	124,491	20,735
Tax-exempt and tax-able obligations of states and municipal subdivisions	'	'
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	37,725,915	4,556,699
Fair Value, Losses 12 Months or More	1,297,792	254,605
Fair Value, Total	39,023,707	4,811,304
Gross Unrealized Losses, Losses less than 12 Months	1,523,780	26,000
Gross Unrealized Losses, Losses 12 Months or More	11,256	121
Gross Unrealized Losses, Total	1,535,036	26,121
Mortgage-backed securities	'	'
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	39,540,663	0
Fair Value, Losses 12 Months or More	0	236,886
Fair Value, Total	39,540,663	236,886
Gross Unrealized Losses, Losses less than 12 Months	1,394,067	0
Gross Unrealized Losses, Losses 12 Months or More	0	14,364
Gross Unrealized Losses, Total	1,394,067	14,364
Corporate obligations	'	'
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	10,814,405	978,600
Fair Value, Losses 12 Months or More	3,386,225	2,668,168
Fair Value, Total	14,200,630	3,646,768
Gross Unrealized Losses, Losses less than 12 Months	174,210	1,764
Gross Unrealized Losses, Losses 12 Months or More	1,407,791	1,750,050
Gross Unrealized Losses, Total	1,582,001	1,751,814
Other	'	'
Schedule Of Trading Securities and Other Trading Assets [Line Items]	'	'
Fair value, Losses less than 12 Months	0	0
Fair Value, Losses 12 Months or More	971,503	970,183
Fair Value, Total	971,503	970,183
Gross Unrealized Losses, Losses less than 12 Months	0	0
Gross Unrealized Losses, Losses 12 Months or More	283,980	285,300
Gross Unrealized Losses, Total	$283,980	$285,300

Loans_Additional_Information_D

Loans - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Recorded Investment [Line Items]	'	'
Percentage of loan portfolio to earning assets	68.10%	63.60%
Loan to value ratio	80.00%	'
Gross interest income if non-accrual loans had been current	$43,000	$81,000
Troubled debt restructurings, balance	2,200,000	'
Impaired receivables for which allowance for credit losses had previously been measured under general allowance for credit losses methodology, allowance for credit losses	80,000	'
Specific reserve troubled debt restructuring	80,000	'
Impaired receivables for which allowance for credit losses had previously been measured under general allowance for credit losses methodology	1,305,000	'
Non- Accrual	3,181,000	3,401,000
Performing Financing Receivable	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Troubled debt restructurings, balance	1,600,000	'
Financing Receivable	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Non- Accrual	$600,000	'

Composition_of_Loan_Portfolio_

Composition of Loan Portfolio (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	$579,623	$408,111	'
Total loans	583,302	413,697	'
Allowance for loan losses	-5,728	-4,727	-4,511
Net loans	577,574	408,970	'
Percent of loan to total loan portfolio	100.00%	100.00%	'
Mortgage loans held for sale	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	3,680	5,585	'
Percent of loan to total loan portfolio	0.60%	1.40%	'
Commercial, financial and agricultural	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	81,792	53,234	'
Percent of loan to total loan portfolio	14.00%	12.90%	'
Mortgage-commercial	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	212,388	142,046	'
Percent of loan to total loan portfolio	36.40%	34.30%	'
Mortgage-residential	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	202,343	140,703	'
Percent of loan to total loan portfolio	34.70%	34.00%	'
Construction	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	67,287	57,529	'
Percent of loan to total loan portfolio	11.50%	13.90%	'
Consumer and other	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'
Loans held for sale	$15,812	$14,600	'
Percent of loan to total loan portfolio	2.80%	3.50%	'

Activity_in_Allowance_for_Loan

Activity in Allowance for Loan Losses (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'	'
Balance at beginning of period	'	'	'	$4,727,000	'	'	'	$4,511,000	$4,727,000	$4,511,000
Loans charged-off	'	'	'	'	'	'	'	'	-759,000	-1,190,000
Recoveries on loans previously charged-off	'	'	'	'	'	'	'	'	684,000	178,000
Net Charge-offs	'	'	'	'	'	'	'	'	-75,000	-1,012,000
Provision for Loan Losses	59,000	360,000	349,000	311,000	484,000	371,000	221,000	152,000	1,075,983	1,228,016
Balance at end of period	5,728,000	'	'	'	4,727,000	'	'	'	5,728,000	4,727,000
Real Estate	'	'	'	'	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'	'
Loans charged-off	'	'	'	'	'	'	'	'	-457,000	-821,000
Recoveries on loans previously charged-off	'	'	'	'	'	'	'	'	600,000	83,000
Installment and Other	'	'	'	'	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'	'
Loans charged-off	'	'	'	'	'	'	'	'	-197,000	-203,000
Recoveries on loans previously charged-off	'	'	'	'	'	'	'	'	66,000	70,000
Commercial Financial And Agricultural	'	'	'	'	'	'	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'	'
Loans charged-off	'	'	'	'	'	'	'	'	-105,000	-166,000
Recoveries on loans previously charged-off	'	'	'	'	'	'	'	'	$18,000	$25,000

Allocation_of_Allowance_for_Lo

Allocation of Allowance for Loan Losses (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	$5,728	$4,727	$4,511
Allowance for loan losses, percentage of total	100.00%	100.00%	'
Commercial Non Real Estate	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	582	420	'
Allowance for loan losses, percentage of total	14.00%	13.30%	'
Commercial Real Estate	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	3,384	3,338	'
Allowance for loan losses, percentage of total	57.20%	63.70%	'
Consumer real estate	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	1,427	810	'
Allowance for loan losses, percentage of total	25.40%	19.00%	'
Consumer	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	173	151	'
Allowance for loan losses, percentage of total	3.40%	4.00%	'
Unallocated	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'
Allowance for loan losses	$162	$8	'
Allowance for loan losses, percentage of total	0.00%	0.00%	'

Impaired_Loans_Detail

Impaired Loans (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Impaired Loans:	'	'
Impaired loans without a valuation allowance	$759	$1,445
Impaired loans with a valuation allowance	4,071	2,144
Total impaired loans	4,830	3,589
Allowance for loan losses on impaired loans at period End	849	936
Total nonaccrual loans	3,181	3,401
Past due 90 days or more and still accruing	159	158
Average investment in impaired loans	$4,007	$2,979

Summary_of_Interest_Recognized

Summary of Interest Recognized and Cash-Basis Interest Earned on Impaired Loans (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Impaired [Line Items]	'	'
Average of individually impaired loans during period	$4,007	$2,979
Interest income recognized during Impairment	0	0
Cash-basis interest income Recognized	$148	$50

Loans_and_Allowance_for_Loan_L

Loans and Allowance for Loan Losses, Broken Down by Portfolio Segment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Loans	'	'	'
Individually evaluated	$4,830	$4,387	'
Collectively evaluated	574,793	403,724	'
Total	579,623	408,111	'
Allowance for Loan Losses	'	'	'
Individually evaluated	849	1,103	'
Collectively evaluated	4,879	3,624	'
Total	5,728	4,727	4,511
Real Estate	'	'	'
Loans	'	'	'
Individually evaluated	4,709	4,111	'
Collectively evaluated	473,832	333,298	'
Total	478,541	337,409	'
Allowance for Loan Losses	'	'	'
Individually evaluated	804	917	'
Collectively evaluated	4,007	3,231	'
Total	4,811	4,148	'
Installment and Other	'	'	'
Loans	'	'	'
Individually evaluated	39	55	'
Collectively evaluated	19,725	16,401	'
Total	19,764	16,456	'
Allowance for Loan Losses	'	'	'
Individually evaluated	35	110	'
Collectively evaluated	300	49	'
Total	335	159	'
Commercial Financial And Agricultural	'	'	'
Loans	'	'	'
Individually evaluated	82	221	'
Collectively evaluated	81,236	54,025	'
Total	81,318	54,246	'
Allowance for Loan Losses	'	'	'
Individually evaluated	10	76	'
Collectively evaluated	572	344	'
Total	$582	$420	'

Additional_Detail_of_Impaired_

Additional Detail of Impaired Loans Broken Out According to Class (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Impaired [Line Items]	'	'
Impaired loans without a valuation allowance, recorded investment	$759	$1,445
Impaired loans with no related allowance, unpaid balance	759	2,824
Impaired loans with no related allowance, average recorded investment YTD	1,347	1,374
Impaired loans with no related allowance, interest income recognized YTD	17	48
Impaired loans with a related allowance, recorded investment	4,071	2,144
Impaired loans with a related allowance, unpaid balance	4,071	2,144
Impaired loans with a related allowance:	849	936
Impaired loans with a related allowance, average recored investment YTD	3,244	1,988
Impaired loans with a related allowance, interest income recognized YTD	131	52
Recorded Investment	4,830	3,589
Unpaid Balance	4,830	4,968
Related Allowance	849	936
Average Recorded Investment YTD	4,007	2,979
Interest Income Recognized YTD	0	0
Commercial installment	'	'
Financing Receivable, Impaired [Line Items]	'	'
Impaired loans without a valuation allowance, recorded investment	3	15
Impaired loans with no related allowance, unpaid balance	3	15
Impaired loans with no related allowance, average recorded investment YTD	45	46
Impaired loans with no related allowance, interest income recognized YTD	0	0
Impaired loans with a related allowance, recorded investment	79	203
Impaired loans with a related allowance, unpaid balance	79	203
Impaired loans with a related allowance:	10	73
Impaired loans with a related allowance, average recored investment YTD	42	173
Impaired loans with a related allowance, interest income recognized YTD	6	8
Recorded Investment	82	218
Unpaid Balance	82	218
Related Allowance	10	73
Average Recorded Investment YTD	87	219
Interest Income Recognized YTD	6	8
Commercial real estate	'	'
Financing Receivable, Impaired [Line Items]	'	'
Impaired loans without a valuation allowance, recorded investment	353	1,013
Impaired loans with no related allowance, unpaid balance	353	1,529
Impaired loans with no related allowance, average recorded investment YTD	1,035	1,004
Impaired loans with no related allowance, interest income recognized YTD	8	39
Impaired loans with a related allowance, recorded investment	2,685	1,549
Impaired loans with a related allowance, unpaid balance	2,685	1,549
Impaired loans with a related allowance:	400	747
Impaired loans with a related allowance, average recored investment YTD	2,147	1,546
Impaired loans with a related allowance, interest income recognized YTD	100	38
Recorded Investment	3,038	2,562
Unpaid Balance	3,038	3,078
Related Allowance	400	747
Average Recorded Investment YTD	3,182	2,550
Interest Income Recognized YTD	108	77
Consumer real estate	'	'
Financing Receivable, Impaired [Line Items]	'	'
Impaired loans without a valuation allowance, recorded investment	341	106
Impaired loans with no related allowance, unpaid balance	399	969
Impaired loans with no related allowance, average recorded investment YTD	262	168
Impaired loans with no related allowance, interest income recognized YTD	9	8
Impaired loans with a related allowance, recorded investment	1,202	44
Impaired loans with a related allowance, unpaid balance	1,272	44
Impaired loans with a related allowance:	404	44
Impaired loans with a related allowance, average recored investment YTD	1,019	72
Impaired loans with a related allowance, interest income recognized YTD	21	4
Recorded Investment	1,543	150
Unpaid Balance	1,671	1,013
Related Allowance	404	44
Average Recorded Investment YTD	1,281	240
Interest Income Recognized YTD	30	12
Consumer installment	'	'
Financing Receivable, Impaired [Line Items]	'	'
Impaired loans without a valuation allowance, recorded investment	4	311
Impaired loans with no related allowance, unpaid balance	4	311
Impaired loans with no related allowance, average recorded investment YTD	5	156
Impaired loans with no related allowance, interest income recognized YTD	0	1
Impaired loans with a related allowance, recorded investment	35	348
Impaired loans with a related allowance, unpaid balance	35	348
Impaired loans with a related allowance:	35	72
Impaired loans with a related allowance, average recored investment YTD	36	197
Impaired loans with a related allowance, interest income recognized YTD	4	2
Recorded Investment	39	659
Unpaid Balance	39	659
Related Allowance	35	72
Average Recorded Investment YTD	41	353
Interest Income Recognized YTD	$4	$3

Additional_Detail_of_Troubled_

Additional Detail of Troubled Debt Restructurings (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Modifications [Line Items]	'	'
Outstanding Record Investment Pre-Modification	$924	'
Outstanding Record Investment Post-Modification	923	'
Number of loans	4	'
Interest income Recognized	0	0
Commercial installment	'	'
Financing Receivable, Modifications [Line Items]	'	'
Outstanding Record Investment Pre-Modification	0	'
Outstanding Record Investment Post-Modification	0	'
Number of loans	0	'
Interest income Recognized	0	'
Commercial real estate	'	'
Financing Receivable, Modifications [Line Items]	'	'
Outstanding Record Investment Pre-Modification	858	'
Outstanding Record Investment Post-Modification	858	'
Number of loans	3	'
Interest income Recognized	108	77
Consumer real estate	'	'
Financing Receivable, Modifications [Line Items]	'	'
Outstanding Record Investment Pre-Modification	66	'
Outstanding Record Investment Post-Modification	65	'
Number of loans	1	'
Interest income Recognized	30	12
Consumer installment	'	'
Financing Receivable, Modifications [Line Items]	'	'
Outstanding Record Investment Pre-Modification	0	'
Outstanding Record Investment Post-Modification	0	'
Number of loans	0	'
Interest income Recognized	$0	'

Summary_of_Loans_Classified_as

Summary of Loans Classified as Past Due in Excess of Thirty Days or More and Loans Classified as Non-Accrual (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	$5,553	$4,644
Past due 90 days or more and still accruing	159	158
Non- Accrual	3,181	3,401
Total Past Due and Non- Accrual	8,893	8,203
Total Loans	579,623	408,111
Real Estate-construction	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	478	990
Past due 90 days or more and still accruing	0	0
Non- Accrual	212	1,667
Total Past Due and Non- Accrual	690	2,657
Total Loans	67,287	57,529
Real Estate-mortgage	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	4,696	3,045
Past due 90 days or more and still accruing	143	147
Non- Accrual	2,453	986
Total Past Due and Non- Accrual	7,292	4,178
Total Loans	202,343	140,702
Real Estate-non farm nonresidential	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	252	389
Past due 90 days or more and still accruing	0	0
Non- Accrual	507	608
Total Past Due and Non- Accrual	759	997
Total Loans	212,388	142,046
Commercial	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	12	88
Past due 90 days or more and still accruing	0	0
Non- Accrual	9	135
Total Past Due and Non- Accrual	21	223
Total Loans	81,792	53,234
Consumer	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Past Due 30 to 89 Days	115	132
Past due 90 days or more and still accruing	16	11
Non- Accrual	0	5
Total Past Due and Non- Accrual	131	148
Total Loans	$15,813	$14,600

Risk_Category_of_Loans_by_Clas

Risk Category of Loans by Class of Loans (Excluding Mortgage Loans Held for Sale) (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	$579,983	$408,312
Unearned discount	360	201
Total	579,623	408,111
Pass	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	562,172	388,438
Special Mention	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	5,149	5,814
Substandard	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	12,662	14,000
Doubtful	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	0	60
Commercial Real Estate	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	331,629	260,185
Unearned discount	236	91
Total	331,393	260,094
Commercial Real Estate | Pass	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	316,573	241,926
Commercial Real Estate | Special Mention	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	4,084	5,653
Commercial Real Estate | Substandard	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	10,972	12,606
Commercial Real Estate | Doubtful	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	0	0
Mortgage Real Estate	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	147,245	77,409
Unearned discount	97	94
Total	147,148	77,315
Mortgage Real Estate | Pass	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	145,787	76,206
Mortgage Real Estate | Special Mention	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	32	144
Mortgage Real Estate | Substandard	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	1,426	1,059
Mortgage Real Estate | Doubtful	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	0	0
Installment and Other	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	19,764	16,458
Unearned discount	0	2
Total	19,764	16,456
Installment and Other | Pass	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	19,725	16,426
Installment and Other | Special Mention	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	0	17
Installment and Other | Substandard	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	39	15
Installment and Other | Doubtful	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	0	0
Commercial,Financial and Agriculture	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	81,345	54,260
Unearned discount	27	14
Total	81,318	54,246
Commercial,Financial and Agriculture | Pass	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	80,087	53,880
Commercial,Financial and Agriculture | Special Mention	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	1,033	0
Commercial,Financial and Agriculture | Substandard	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	225	320
Commercial,Financial and Agriculture | Doubtful	'	'
Financing Receivable, Recorded Investment [Line Items]	'	'
Loans and leases receivable, gross	$0	$60

Premises_and_Equipment_Additio

Premises and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Depreciation	$1,379,748	$1,195,877

Premises_and_Equipment_Detail

Premises and Equipment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$42,449,040	$29,888,995
Less accumulated depreciation and amortization	10,377,299	7,646,157
Premises and equipment	32,071,741	22,242,838
Land	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	9,891,750	7,226,252
Buildings and improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	22,966,215	15,697,160
Equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	9,558,090	6,954,110
Construction in progress	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, plant and equipment, gross	$32,985	$11,473

Deposits_Additional_Informatio

Deposits - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deposits [Line Items]	'	'
Time deposits, $100,000 or more	$116,623,516	$91,821,044

Maturities_Of_Time_Deposits_In

Maturities Of Time Deposits Included In Interest-Bearing Deposits (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Deposits [Line Items]	'
2014	$134,350
2015	34,571
2016	12,972
2017	13,373
2018	7,721
Thereafter	0
Time Deposits	$202,987

Borrowed_Funds_Additional_Info

Borrowed Funds - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Borrowed Funds [Line Items]	'	'
Interest rate, range from	0.13%	'
Interest rate, range to	2.22%	'
Amount of available, unused funds	$134,844,839	'
Reverse Repurchase Agreement	5,000,000	5,000,000
Fair value of securities received as collateral that can be resold or repledged	$6,530,592	$6,421,762
Repurchase agreements, maturities	'September 26, 2017	'
Reverse repurchase agreement interest rate	3.81%	'

Borrowed_funds_Detail

Borrowed funds (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Borrowed Funds [Line Items]	'	'
Reverse Repurchase Agreement	$5,000,000	$5,000,000
FHLB advances	47,000,000	31,770,773
Borrowed Funds	$52,000,000	$36,770,773

Future_Annual_Principal_Repaym

Future Annual Principal Repayment Requirements On Borrowings (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Borrowed Funds [Line Items]	'	'
2014	$41,000,000	'
2015	3,000,000	'
2016	0	'
2017	0	'
2018	0	'
2019	3,000,000	'
Advances from Federal Home Loan Banks	$47,000,000	$31,770,773

Lease_Obligations_Additional_I

Lease Obligations - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Lease Obligations [Line Items]	'	'
Operating leases, rent expense	$249,000	$125,000
Present value of minimum lease payments	1,286,000	1,415,000
Lease term	'8 years	'
Capital leased assets, Gross	2,600,000	'
Capital leases, lessee balance sheet, assets by major class, accumulated depreciation	$605,712	$346,110

Minimum_future_lease_payments_

Minimum future lease payments for operating and capital leases (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Lease Obligations [Line Items]	'	'
2014	$265,000	'
2015	236,000	'
2016	229,000	'
2017	167,000	'
2018	126,000	'
Thereafter	816,000	'
Total Minimum Lease Payments	1,839,000	'
2014	166,000	'
2015	166,000	'
2016	168,000	'
2017	191,000	'
2018	191,000	'
Thereafter	557,000	'
Total Minimum Lease Payments	1,439,000	'
Less: Amounts representing interest	-153,000	'
Present value of minimum lease payments	$1,286,000	$1,415,000

Regulatory_Matters_Additional_

Regulatory Matters - Additional Information (Detail) (Minimum)	Dec. 31, 2013
Minimum	'
Regulatory Capital Requirements Under Banking Regulations [Line Items]	'
Risk based capital ratio	10.00%
Tier I risk-based capital ratio	6.00%
Tier I leverage capital ratio	5.00%

Actual_Capital_Amounts_and_Rat

Actual Capital Amounts and Ratios (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Parent Company	'	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'	'
Total risk-based, Amount	$88,503	$66,080
Tier I risk-based, Amount	82,755	61,353
Tier I leverage, Amount	82,755	61,353
Total risk-based, Ratio	13.40%	13.80%
Tier I risk-based, Ratio	12.50%	12.80%
Tier I leverage, Ratio	9.00%	8.60%
Subsidiary	'	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'	'
Total risk-based, Amount	87,707	65,046
Tier I risk-based, Amount	81,979	60,319
Tier I leverage, Amount	$81,979	$60,319
Total risk-based, Ratio	13.30%	13.60%
Tier I risk-based, Ratio	12.40%	12.70%
Tier I leverage, Ratio	8.90%	8.40%

Minimum_Amounts_Of_Capital_and

Minimum Amounts Of Capital and Ratios (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Parent Company [Member]	'	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'	'
Total risk-based, Amount	$53,029	$38,271
Tier I risk-based, Amount	26,514	19,135
Tier I leverage, Amount	37,002	28,712
Total risk-based, Ratio	8.00%	8.00%
Tier I risk-based, Ratio	4.00%	4.00%
Tier I leverage, Ratio	4.00%	4.00%
Subsidiaries [Member]	'	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'	'
Total risk-based, Amount	52,935	38,161
Tier I risk-based, Amount	26,467	19,080
Tier I leverage, Amount	$36,956	$28,661
Total risk-based, Ratio	8.00%	8.00%
Tier I risk-based, Ratio	4.00%	4.00%
Tier I leverage, Ratio	4.00%	4.00%

Components_of_income_tax_expen

Components of income tax expense (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Current:	'	'	'	'	'	'	'	'	'	'
Federal (benefit)	'	'	'	'	'	'	'	'	($88,073)	$1,000,418
State (benefit)	'	'	'	'	'	'	'	'	-15,737	213,309
Deferred (benefit)	'	'	'	'	'	'	'	'	1,707,403	-136,348
Income Tax Expense (Benefit), Total	$572,000	$456,000	$270,000	$306,000	$148,000	$269,000	$346,000	$315,000	$1,603,593	$1,077,379

Reconciliation_of_federal_inco

Reconciliation of federal income tax statutory rates (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Income Tax [Line Items]	'	'	'	'	'	'	'	'	'	'
Income taxes at statutory rate	'	'	'	'	'	'	'	'	$2,122,650	$1,742,890
Tax-exempt income	'	'	'	'	'	'	'	'	-797,167	-745,595
Nondeductible expenses	'	'	'	'	'	'	'	'	326,871	233,006
State income tax, net of federal tax effect	'	'	'	'	'	'	'	'	-10,386	92,156
Tax credits	'	'	'	'	'	'	'	'	0	-295,800
Other, net	'	'	'	'	'	'	'	'	-38,375	50,722
Income Tax Expense (Benefit), Total	$572,000	$456,000	$270,000	$306,000	$148,000	$269,000	$346,000	$315,000	$1,603,593	$1,077,379
Income taxes at statutory rate, Percent	'	'	'	'	'	'	'	'	34.00%	34.00%
Tax-exempt income, Percent	'	'	'	'	'	'	'	'	-13.00%	-15.00%
Nondeductible expenses, Percent	'	'	'	'	'	'	'	'	5.00%	5.00%
State income tax, net of federal tax effect, Percent	'	'	'	'	'	'	'	'	0.00%	2.00%
Tax credits, Percent	'	'	'	'	'	'	'	'	0.00%	-6.00%
other, net,Percent	'	'	'	'	'	'	'	'	0.00%	1.00%
Income Tax Expense (Benefit), Total, Percent	'	'	'	'	'	'	'	'	26.00%	21.00%

Components_of_deferred_income_

Components of deferred income taxes included in consolidated financial statements (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Allowance for loan losses	$1,980,194	$1,489,546
Net operating loss carryover	1,313,501	652,061
Unrealized loss on available-for-sale securities	620,527	0
Other	1,113,761	870,831
Deferred Tax Assets, Gross, Total	5,027,983	3,012,438
Deferred tax liabilities:	'	'
Securities	-97,917	-89,426
Premises and equipment	-684,787	-986,689
Unrealized gain on available-for-sale securities	0	-1,309,633
Core deposit intangible	-239,364	-58,358
Goodwill	-498,612	-281,036
Deferred Tax Liabilities, Gross	-1,520,680	-2,725,142
Net deferred tax asset, included in other assets	$3,507,303	$287,296

Employee_Benefits_Additional_I

Employee Benefits - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Employee Benefits [Line Items]	'	'
Defined contribution plan, employer matching contribution, percent	50.00%	'
Deferred compensation arrangement with individual, employer contribution	$248,355	$189,519
Employee stockownership plan ESOP deferred shares	6,022	'
Employee Stock Ownership Plan (ESOP), compensation expense	$22,785	$20,310

Stock_Plans_Additional_Informa

Stock Plans - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compensation Related Costs Share Based Payments [Line Items]	'	'
Common stock, par value	$1	$1
Stock repurchased	1,788	'
Restricted stock expense	$391,777	$263,216
Restricted stock award vested percent	100.00%	'
Forfeited stock awards	12,740	'
Restricted Stock	'	'
Compensation Related Costs Share Based Payments [Line Items]	'	'
Weighted average grant date fair value	$11.57	'
Unrecognized compensation costs	632,000	'
Vesting period for recognition of compensation costs	'2 years	'
2007 Plan	'	'
Compensation Related Costs Share Based Payments [Line Items]	'	'
Restricted stock grant	$52,653	$42,785
2007 Plan | Common Stock	'	'
Compensation Related Costs Share Based Payments [Line Items]	'	'
Issuance of common stock	315,000	'
Common stock, par value	$1	'

Subordinated_Debentures_Additi

Subordinated Debentures - Additional Information (Detail) (USD $)	1 Months Ended
	Jul. 27, 2007	Jun. 30, 2006
Subordinated Debenture [Line Items]	'	'
Trust Preferred Securities to investors	$6,000,000	$4,000,000
Debentures, Maturity date	'2037	'2036
London Interbank Offer Rate	'1.40%	'1.65%
Debt instrument, frequency of periodic payment	'quarterly	'quarterly
Junior Subordinated Debt	'	'
Subordinated Debenture [Line Items]	'	'
Junior subordinated deferrable interest debentures	$6,186,000	$4,124,000

Treasury_Stock_Additional_Info

Treasury Stock - Additional Information (Detail)	Dec. 31, 2013	Dec. 31, 2012
Equity, Class of Treasury Stock [Line Items]	'	'
Treasury stock, shares	26,494	26,494

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Related Party Transaction [Line Items]	'	'
Loans outstanding at beginning of year	$8,977	$9,683

Related_Party_Transactions_Det

Related Party Transactions (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Related Party Transaction [Line Items]	'
Loans outstanding at beginning of year	$9,683
New loans	576
Repayments	-1,282
Loans outstanding at end of year	$8,977

Commitments_Contigencies_and_C

Commitments, Contigencies and Concentrations of Credit Risk - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Commitments And Contingencies [Line Items]	'	'
Letters of Credit Outstanding, Amount	$675,000	$574,000
Line of Credit Facility, Amount Outstanding	$113,372,000	$63,583,000

Recovered_Sheet2

Fair Value of Assets and Liabilities - Additional Information (Detail) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Assets measured at fair value on a non recurring basis	$4.50

Fair_Value_of_Assets_Measured_

Fair Value of Assets Measured on Recurring Basis (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	$244,050,671	$214,392,682
Obligations of U. S. Government Agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	29,962,000	36,359,000
Municipal securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	108,078,000	98,910,000
Mortgage-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	78,187,000	61,967,000
Corporate obligations	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	26,852,000	16,187,000
Other	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	972,000	970,000
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	972,000	970,000
Quoted Prices in Active Markets for Identical Assets (Level 1) | Obligations of U. S. Government Agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Municipal securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgage-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate obligations	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Other	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	972,000	970,000
Significant Other Observable Inputs (Level 2)	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	240,281,000	210,755,000
Significant Other Observable Inputs (Level 2) | Obligations of U. S. Government Agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	29,962,000	36,359,000
Significant Other Observable Inputs (Level 2) | Municipal securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	108,078,000	98,910,000
Significant Other Observable Inputs (Level 2) | Mortgage-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	78,187,000	61,967,000
Significant Other Observable Inputs (Level 2) | Corporate obligations	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	24,054,000	13,519,000
Significant Other Observable Inputs (Level 2) | Other	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	2,798,000	2,668,000
Significant Unobservable Inputs (Level 3) | Obligations of U. S. Government Agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Municipal securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Mortgage-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Corporate obligations	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	2,798,000	2,668,000
Significant Unobservable Inputs (Level 3) | Other	'	'
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]	'	'
Available-for-sale securities	$0	$0

Reconciliation_of_Activity_for

Reconciliation of Activity for Assets Measured at Fair Value based on Significant Unobservable (Non-market) Information (Detail) (Bank-Issued Trust Preferred Securities, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Bank-Issued Trust Preferred Securities	'	'
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]	'	'
Balance of recurring Level 3 assets at January 1	$2,668	$2,252
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Unrealized gain included in comprehensive income	130	416
Balance of recurring Level 3 assets at December 31	$2,798	$2,668

Quantitative_Information_About

Quantitative Information About Recurring Level 3 Fair Value Measurements (Detail) (Fair Value Inut Level 3, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Fair Value Inut Level 3	'	'
Quantitative Information About Recurring Fair Value Measurements [Line Items]	'	'
Fair Value	$2,798	$2,668
Valuation Technique	'Discounted cash flow	'Discounted cash flow
Significant Unobservable Inputs	'Probability of default	'Probability of default
Range of Inputs, Minimum	0.00%	0.00%
Range of Inputs, Maximum	100.00%	100.00%

Fair_Value_of_Assets_Measured_1

Fair Value of Assets Measured on Nonrecurring Basis (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	$4,500	'
Impaired Loans	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	4,830	3,589
Other Real Estate Owned	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	4,470	6,782
Quoted Prices in Active Markets for Identical Assets (Level 1) | Impaired Loans	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Other Real Estate Owned	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	0	0
Significant Other Observable Inputs (Level 2) | Impaired Loans	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	4,830	3,589
Significant Other Observable Inputs (Level 2) | Other Real Estate Owned	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	4,470	6,782
Significant Unobservable Inputs (Level 3) | Impaired Loans	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	0	0
Significant Unobservable Inputs (Level 3) | Other Real Estate Owned	'	'
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Line Items]	'	'
Assets measured at fair value on a nonrecurring basis	$0	$0

Fair_Values_of_offBalance_Shee

Fair Values of off-Balance Sheet Financial Instruments (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets:	'	'	'
Cash and cash equivalents	$39,251,925	$30,876,724	$23,180,953
Available-for-sale securities	244,050,671	214,392,682	'
Securities held-to-maturity	8,438,435	8,470,103	'
Other securities	5,533,850	3,437,750	'
Loans, net	577,574,000	408,970,000	'
Bank-owned life insurance	6,593,000	6,441,000	'
Liabilities:	'	'	'
Noninterest-bearing deposits	173,793,894	109,624,640	'
Interest-bearing deposits	606,177,141	487,001,945	'
Subordinated debentures	10,310,000	10,310,000	'
FHLB and other borrowings	52,000,000	36,770,773	'
Quoted Prices (Level 1)	'	'	'
Assets:	'	'	'
Cash and cash equivalents	39,252,000	30,877,000	'
Available-for-sale securities	972,000	970,000	'
Securities held-to-maturity	0	0	'
Other securities	0	0	'
Loans, net	0	0	'
Bank-owned life insurance	0	0	'
Liabilities:	'	'	'
Noninterest-bearing deposits	0	0	'
Interest-bearing deposits	0	0	'
Subordinated debentures	0	0	'
FHLB and other borrowings	0	0	'
Significant Other Observable Inputs (Level 2)	'	'	'
Assets:	'	'	'
Cash and cash equivalents	0	0	'
Available-for-sale securities	240,281,000	210,755,000	'
Securities held-to-maturity	9,624,000	7,055,000	'
Other securities	5,534,000	3,438,000	'
Loans, net	0	0	'
Bank-owned life insurance	6,593,000	6,441,000	'
Liabilities:	'	'	'
Noninterest-bearing deposits	144,624,000	109,625,000	'
Interest-bearing deposits	634,907,000	487,599,000	'
Subordinated debentures	0	0	'
FHLB and other borrowings	52,000,000	36,771,000	'
Fair Value Inputs Level 3 [Member]	'	'	'
Assets:	'	'	'
Cash and cash equivalents	0	0	'
Available-for-sale securities	2,798,000	2,668,000	'
Securities held-to-maturity	0	0	'
Other securities	0	0	'
Loans, net	590,866,000	422,029,000	'
Bank-owned life insurance	0	0	'
Liabilities:	'	'	'
Noninterest-bearing deposits	0	0	'
Interest-bearing deposits	0	0	'
Subordinated debentures	10,310,000	10,310,000	'
FHLB and other borrowings	0	0	'
Estimated Fair Value	'	'	'
Assets:	'	'	'
Cash and cash equivalents	39,252,000	30,877,000	'
Available-for-sale securities	244,051,000	214,393,000	'
Securities held-to-maturity	9,624,000	7,055,000	'
Other securities	5,534,000	3,438,000	'
Loans, net	590,866,000	422,029,000	'
Bank-owned life insurance	6,593,000	6,441,000	'
Liabilities:	'	'	'
Noninterest-bearing deposits	144,624,000	109,625,000	'
Interest-bearing deposits	634,907,000	487,599,000	'
Subordinated debentures	10,310,000	10,310,000	'
FHLB and other borrowings	$52,000,000	$36,771,000	'

Senior_Preferred_Stock_Additio

Senior Preferred Stock - Additional Information (Detail) (USD $)	1 Months Ended	12 Months Ended				1 Months Ended	12 Months Ended		1 Months Ended	12 Months Ended	1 Months Ended
	Sep. 29, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 06, 2009	Dec. 31, 2013	Dec. 31, 2013	Sep. 29, 2010	Dec. 31, 2013	Sep. 29, 2010
						Series A Preferred Stock	Series A Preferred Stock	Series A Preferred Stock	Capital Purchase Program (CPP)	Capital Purchase Program (CPP)	Series CD Preferred Stock
								First Five Years		After Five Years
Class of Stock [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Proceeds received from treasury	'	'	'	'	'	$5,000,000	'	'	'	'	'
Issuance of preferred stock, shares	'	'	'	'	'	5,000	'	'	'	'	12,123
Common Stock, shares repurchased	'	'	'	'	'	54,705	'	'	'	'	'
Warrant, exercise price	'	'	'	'	'	13.71	'	'	'	'	'
Warrant, term period	'	'	'	'	'	'10 years	'	'	'	'	'
Preferred stock, annual dividend rate	'	'	'	'	'	'	'	5.00%	5.00%	9.00%	2.00%
Proceeds received from treasury, warrant	'	'	'	'	'	'	300,000	'	'	'	'
Net proceeds from issuance and redemption of preferred stock	'	18,958,464	0	'	'	'	4,700,000	'	'	'	12,123,000
Accretion of Series A Preferred Stock discount, maximum amount	'	'	'	'	'	$5,000,000	'	'	'	'	'
Series UST Fixed rate cumulative perpetual preferred shares exchanged to Series CD Preferred stocks	'	'	'	'	'	'	'	'	5,000	'	'
Limitations on payment of dividends on common stock	'no more than 100% of the aggregate per share dividend	'	'	'	'	'	'	'	'	'	'
Dividend declared and paid, common stock	'	'	$0.15	$0.15	$0.15	'	'	'	'	'	'
Series CD fixed rate cumulative perpetual preferred shares issued in exchange to Series UST preferred stocks	'	'	'	'	'	'	'	'	'	'	5,000
Preferred Stock, liquidation preference	'	$1,000	$1,000	'	'	'	$1,000	'	'	'	'

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event, USD $)	1 Months Ended
	Mar. 03, 2014
Subsequent Event [Line Items]	'
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low	6,239,890
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	6,611,762
BCB Holding Company	'
Subsequent Event [Line Items]	'
Business Combination Consideration Arrangements Description	'the terms and conditions of the Agreement, which has been approved by the Boards of Directors of The First and BCB, each outstanding share of BCB common stock, other than shares held by The First or BCB, or, shares with respect to which the holders thereof have perfected dissenters rights, will receive (i) for the BCB common stock that was outstanding prior to August 1, 2013,$3.60 per share which may be received in cash or The First common stock provided that at least 30% of the aggregate consideration paid to such shareholders is in FBMS common stock and one non-transferable contingent value right (CVR) of the CVR Consideration, and (ii) for the BCB common stock that was issued on August 1, 2013, $2.25 per share in cash. Each CVR is eligible to receive a cash payment equal to up to $0.40, with the exact amount based on the resolution of certain identified BCB loans over a three-year period following the closing of the transaction.

Condensed_Balance_Sheets_Detai

Condensed Balance Sheets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Assets:	'	'	'
Cash and cash equivalents	$24,079,590	$20,225,123	'
Other securities	5,533,850	3,437,750	'
Premises and equipment	32,071,741	22,242,838	'
Other	13,462,960	14,304,274	'
Total assets	940,890,075	721,385,280	'
Liabilities and Stockholders' Equity:	'	'	'
Subordinated debentures	10,310,000	10,310,000	'
Other	13,100,724	11,580,415	'
Stockholders' equity	85,108,340	65,885,466	60,425,281
Total liabilities and stockholders' equity	940,890,075	721,385,280	'
Parent Company	'	'	'
Assets:	'	'	'
Cash and cash equivalents	8,314	48,525	'
Investment in subsidiary bank	94,311,642	74,851,305	'
Investments in statutory trusts	310,000	310,000	'
Other securities	100,000	100,000	'
Premises and equipment	368,623	368,623	'
Other	511,742	599,192	'
Total assets	95,610,321	76,277,645	'
Liabilities and Stockholders' Equity:	'	'	'
Subordinated debentures	10,310,000	10,310,000	'
Other	191,981	82,179	'
Stockholders' equity	85,108,340	65,885,466	'
Total liabilities and stockholders' equity	$95,610,321	$76,277,645	'

Condensed_Statements_of_Income

Condensed Statements of Income (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Income:	'	'	'	'	'	'	'	'	'	'
Total interest income	$8,411,000	$8,648,000	$7,609,000	$6,650,000	$6,597,000	$6,459,000	$6,609,000	$6,666,000	$31,318,033	$26,330,929
Expenses:	'	'	'	'	'	'	'	'	'	'
Interest on borrowed funds	'	'	'	'	'	'	'	'	617,654	1,069,988
Income before income taxes and equity in undistributed income of subsidiary	'	'	'	'	'	'	'	'	6,243,088	5,126,146
Income tax benefit	572,000	456,000	270,000	306,000	148,000	269,000	346,000	315,000	1,603,593	1,077,379
Net income	1,498,000	1,104,000	812,000	1,225,000	1,168,000	872,000	1,037,000	971,000	4,639,495	4,048,767
Parent Company [Member]	'	'	'	'	'	'	'	'	'	'
Income:	'	'	'	'	'	'	'	'	'	'
Interest and dividends	'	'	'	'	'	'	'	'	5,610	6,212
Dividend income	'	'	'	'	'	'	'	'	3,100,000	980,000
Other	'	'	'	'	'	'	'	'	0	0
Total interest income	'	'	'	'	'	'	'	'	3,105,610	986,212
Expenses:	'	'	'	'	'	'	'	'	'	'
Interest on borrowed funds	'	'	'	'	'	'	'	'	186,581	206,594
Legal	'	'	'	'	'	'	'	'	773,163	112,203
Other	'	'	'	'	'	'	'	'	810,323	404,447
Total Operating expenses	'	'	'	'	'	'	'	'	1,770,067	723,244
Income before income taxes and equity in undistributed income of subsidiary	'	'	'	'	'	'	'	'	1,335,543	262,968
Income tax benefit	'	'	'	'	'	'	'	'	511,743	169,274
Income before equity in undistributed income of subsidiary	'	'	'	'	'	'	'	'	1,847,286	432,242
Equity in undistributed income of subsidiary	'	'	'	'	'	'	'	'	2,792,209	3,616,525
Net income	'	'	'	'	'	'	'	'	$4,639,495	$4,048,767

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net income	$4,639,495	$4,048,767
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Restricted stock expense	391,777	263,216
Net cash provided by operating activities	17,995,363	10,223,471
Cash flows from investing activities:	'	'
Net cash used in investing activities	-40,866,754	-34,625,862
Cash flows from financing activities:	'	'
Dividends paid on common stock	-600,452	-453,105
Dividends paid on preferred stock	-342,460	-342,460
Repurchase of restricted stock for payment of taxes	-26,749	-15,642
Issuance of 1,951,220 common shares, net	18,958,464	0
Net cash provided by (used in) financing activities	31,246,592	32,098,162
Net increase (decrease) in cash and cash equivalents	8,375,201	7,695,771
Parent Company [Member]	'	'
Cash flows from operating activities:	'	'
Net income	4,639,495	4,048,767
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Equity in undistributed income of subsidiary	2,792,209	3,616,525
Restricted stock expense	391,777	263,216
Other, net	181,923	157,883
Net cash provided by operating activities	2,420,986	853,341
Cash flows from investing activities:	'	'
Investment in subsidiary bank	-20,450,000	0
Net cash used in investing activities	-20,450,000	0
Cash flows from financing activities:	'	'
Dividends paid on common stock	-600,452	-453,105
Dividends paid on preferred stock	-342,460	-342,460
Repurchase of restricted stock for payment of taxes	-26,749	-15,642
Issuance of 1,951,220 common shares, net	18,958,464	0
Net cash provided by (used in) financing activities	17,988,803	-811,207
Net increase (decrease) in cash and cash equivalents	-40,211	42,134
Cash and cash equivalents at beginning of year	48,525	6,391
Cash and cash equivalents at end of year	$8,314	$48,525

Recovered_Sheet3

Summary of Quarterly Results of Operations and Per Share Amounts (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information [Line Items]	'	'	'	'	'	'	'	'	'	'
Total interest income	$8,411,000	$8,648,000	$7,609,000	$6,650,000	$6,597,000	$6,459,000	$6,609,000	$6,666,000	$31,318,033	$26,330,929
Total interest expense	645,000	690,000	823,000	759,000	827,000	1,028,000	1,101,000	1,181,000	2,917,258	4,136,616
Net interest income	7,766,000	7,958,000	6,786,000	5,891,000	5,770,000	5,431,000	5,508,000	5,485,000	28,400,775	22,194,313
Provision for loan losses	59,000	360,000	349,000	311,000	484,000	371,000	221,000	152,000	1,075,983	1,228,016
Net interest income after provision for loan losses	7,707,000	7,598,000	6,437,000	5,580,000	5,286,000	5,060,000	5,287,000	5,333,000	27,324,792	20,966,297
Total non-interest income	1,671,000	1,592,000	1,890,000	1,930,000	1,821,000	1,518,000	1,510,000	1,475,000	7,083,297	6,323,752
Total non-interest expense	7,308,000	7,630,000	7,245,000	5,979,000	5,791,000	5,437,000	5,414,000	5,522,000	28,165,001	22,163,903
Income tax expense	572,000	456,000	270,000	306,000	148,000	269,000	346,000	315,000	1,603,593	1,077,379
Net income	1,498,000	1,104,000	812,000	1,225,000	1,168,000	872,000	1,037,000	971,000	4,639,495	4,048,767
Preferred dividends and stock accretion	106,000	106,000	106,000	106,000	106,000	106,000	106,000	106,000	'	'
Net income applicable to common Stockholders	$1,392,000	$998,000	$706,000	$1,119,000	$1,062,000	$766,000	$931,000	$865,000	$4,215,067	$3,624,339
Per common share:	'	'	'	'	'	'	'	'	'	'
Net income, basic	$0.27	$0.20	$0.18	$0.36	$0.34	$0.25	$0.30	$0.28	$1.07	$1.31
Net income, diluted	$0.27	$0.19	$0.18	$0.35	$0.34	$0.24	$0.30	$0.28	$1.06	$1.29
Cash dividends declared	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.04	$0.15	$0.15