Fair Value Disclosures (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The tables below present the recorded amount of assets and liabilities measured at fair value on a recurring basis.

			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
	Balance as of		for Identical		Observable		Unobservable
	December 31,		Assets		Inputs		Inputs
	2012		(Level 1)		(Level 2)		(Level 3)
Debt securities available for sale:
U.S. Government agencies	$	4,018,151	$	-	$	4,018,151	$	-
State and municipal securities		23,633,317		-		23,633,317		-
Mortgage-backed securities:
Residential mortgage guaranteed by GNMA or FNMA		9,222,419		-		9,222,419		-
Collateralized mortgage obligations issued or guaranteed by U.S. Government agencies or sponsored agencies		39,222,759		-		39,222,759		-
Total securities available for sale	$	76,096,646	$	-	$	76,096,646	$	-
Cash surrender value of life insurance	$	1,199,725	$	-	$	1,199,725	$	-

			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
	Balance as of		for Identical		Observable		Unobservable
	December 31,		Assets		Inputs		Inputs
	2011		(Level 1)		(Level 2)		(Level 3)
Debt securities available for sale:
U.S. Government agencies	$	4,190,279	$	-	$	4,190,279	$	-
State and municipal securities		24,436,257		-		24,436,257		-
Mortgage-backed securities:
Residential mortgage guaranteed by GNMA or FNMA		11,871,170		-		11,871,170		-
Collateralized mortgage obligations issued or guaranteed by U.S. Government agencies or sponsored agencies		45,559,731		-		45,559,731		-
Total securities available for sale	$	86,057,437	$	-	$	86,057,437	$	-
Cash surrender value of life insurance	$	1,166,774	$	-	$	1,166,774	$	-

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]

The tables below present information about assets and liabilities on the balance sheet at December 31, 2012 and 2011, for which a nonrecurring change in fair value was recorded.

			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
	Balance as of		for Identical		Observable		Unobservable
	December 31,		Assets		Inputs		Inputs
	2012		(Level 1)		(Level 2)		(Level 3)
Impaired loans	$	4,869,154	$	-	$	4,869,154	$	-
Foreclosed assets		20,332,313		-		20,332,313		-

			Quoted Prices in		Significant		Significant
			Active Markets		Other		Other
	Balance as of		for Identical		Observable		Unobservable
	December 31,		Assets		Inputs		Inputs
	2011		(Level 1)		(Level 2)		(Level 3)
Impaired loans	$	12,245,260	$	-	$	12,245,260	$	-
Foreclosed assets		18,523,960		-		18,523,960		-

Fair Value, by Balance Sheet Grouping [Table Text Block]

The carrying amount and estimated fair value of the Cornerstone's financial instruments at December 31, 2012 and 2011, are as follows (in thousands):

	2012				2011
	Carrying		Estimated		Carrying		Estimated
	Amount		Fair Value		Amount		Fair Value
Assets:
Cash and cash equivalents	$	59,395	$	59,395	$	38,883	$	38,883
Securities		76,142		76,143		86,126		86,128
Federal Home Loan Bank stock		2,323		2,323		2,323		2,323
Loans, net		270,850		271,128		260,365		260,515
Cash surrender value of life insurance		1,200		1,200		1,167		1,167
Accrued interest receivable		1,214		1,214		1,327		1,327
Liabilities:
Noninterest-bearing demand deposits		60,054		60,054		43,990		43,990
Interest-bearing demand deposits		30,179		30,179		22,353		22,353
Savings deposits and money market accounts		80,994		80,994		46,857		46,857
Time deposits		173,654		175,177		200,841		203,453
Federal funds purchased and securities
sold under agreements to repurchase		19,587		19,587		29,391		29,391
Federal Home Loan Bank advances
and other borrowings		37,175		37,175		43,045		43,045
Accrued interest payable		121		121		111		111
Unrecognized financial instruments (net of contract amount):
Commitments to extend credit		-		-		-		-
Letters of credit		-		-		-		-
Lines of credit		-		-		-		-