Fair Value Disclosures (Tables)

12 Months Ended

Dec. 31, 2013

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
	2013		(Level 1)		(Level 2)		(Level 3)
Debt securities available for sale:
U.S. Government agencies	$	3,481,335	$	-	$	3,481,335	$	-
State and municipal securities		15,249,238		-		15,249,238		-
Mortgage-backed securities:
Residential mortgage guaranteed by GNMA or FNMA		7,132,279		-		7,132,279		-
Collateralized mortgage obligations issued or guaranteed by U.S. Government agencies or sponsored agencies		66,345,820		-		66,345,820		-
Total securities available for sale	$	92,208,672	$	-	$	92,208,672	$	-

			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	$	-

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, 2013 and 2012, 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
	2013		(Level 1)		(Level 2)		(Level 3)
Impaired loans	$	3,331,680	$	-	$	890,640	$	2,441,040
Foreclosed assets		12,925,748		-		12,925,748		-

			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		-

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, 2013 and 2012, are as follows (in thousands):

	2013				2012
	Carrying		Estimated		Carrying		Estimated
	Amount		Fair Value		Amount		Fair Value
Assets:
Cash and cash equivalents	$	24,852	$	24,852	$	59,395	$	59,395
Securities		92,243		92,244		76,142		76,143
Federal Home Loan Bank stock		2,323		2,323		2,323		2,323
Loans, net		286,237		287,411		270,850		271,128
Cash surrender value of life insurance		1,233		1,233		1,200		1,200
Accrued interest receivable		978		978		1,214		1,214
Liabilities:
Noninterest-bearing demand deposits		75,207		75,207		60,054		60,054
Interest-bearing demand deposits		24,564		24,564		30,179		30,179
Savings deposits and money market accounts		86,330		86,330		80,994		80,994
Time deposits		155,314		156,698		173,654		175,177
Federal funds purchased and securities sold under agreements to repurchase		22,974		22,974		19,587		19,587
Federal Home Loan Bank advances and other borrowings		26,740		27,449		37,175		38,521
Accrued interest payable		82		82		121		121
Unrecognized financial instruments (net of contract amount):
Commitments to extend credit		-		-		-		-
Letters of credit		-		-		-		-
Lines of credit		-		-		-		-