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Fair Value Disclosures (Tables) | 12 Months Ended
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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 |  |  | - |  |  | - |  |  | - |  |  | - |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19296-110258 + Details
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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 + Details
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