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Stock Option Plans (Tables)

12 Months Ended

Dec. 31, 2013

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

For the years ended December 31, 2013, 2012, and 2011, the fair value of each option granted is estimated on the date of grant using the Black-Scholes option-pricing model with the following assumptions:

		Years Ended December 31,
		2013		2012		2011
Dividend yield		0.0	%	0.0	%	0.0	%
Expected life		7.0 years		7.0 years		7.0 years
Expected volatility		47.60	%	44.62	%	43.11	%
Risk-free interest rate		1.23	%	1.44	%	2.81	%

Board Of Directors Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]

An analysis of this stock option plan is presented in the following table:

		Years Ended December 31,
		2013									2012						2011
					Average			Aggregate						Average						Average
					Exercise			Intrinsic						Exercise						Exercise
		Shares			Price			Value(1)			Shares			Price			Shares			Price
Outstanding at beginning of year			145,250		$	3.30						55,250		$	5.98			100,250		$	9.42
Granted			45,000		$	2.37						90,000		$	1.65			-			-
Exercised			-			-						-			-			-			-
Forfeited			-			-						-			-			45,000		$	13.65
Outstanding at end of year			190,250		$	3.07		$	64,800			145,250		$	3.30			55,250		$	5.98
Options exercisable at year-end			100,250		$	4.03		$	32,400			55,250		$	5.98			55,250		$	5.98
Weighted-average fair value of options granted during the year		$	1.17								$	0.78					$	-

(1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2013. This amount changes based on changes in the market value of Cornerstone's stock.

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

Information pertaining to options outstanding at December 31, 2013, is as follows:

					Options Outstanding					Options Exercisable
					Weighted		Weighted					Weighted
					Average		Average					Average
Exercise			Number		Remaining		Exercise			Number		Exercise
Prices			Outstanding		Life		Price			Exercisable		Price
$	5.44		16,000		0.2 Years		$	5.44		16,000		$	5.44
	9.23		8,000		1.2 Years			9.23		8,000			9.23
	7.99		12,800		4.2 Years			7.99		12,800			7.99
	3.60		18,450		5.2 Years			3.60		18,450			3.60
	1.65		90,000		8.2 Years			1.65		45,000			1.65
	2.37		45,000		9.2 Years			2.37		-			-
Outstanding at end of year			190,250		6.9 Years		$	3.07		100,250		$	4.03

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable [Table Text Block]

Information pertaining to non-vested options for the year ended December 31, 2013, is as follows:

				Weighted Average
		Number		Grant Date
		of Shares		Fair Value
Non-vested options, December 31, 2012		90,000		$	0.78
Granted		45,000			1.17
Vested		(45,000)			0.78
Forfeited		-			-
Non-vested options, December 31, 2013		90,000		$	0.98

Officer and Employee Plans [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Schedule of Share-based Compensation, Stock Options and Stock Appreciation Rights Award Activity [Table Text Block]

An analysis of the activity for each of the years ended December 31, 2013, 2012 and 2011, for this stock option plan follows:

		Years Ended December 31,
		2013									2012						2011
					Average			Aggregate						Average						Average
					Exercise			Intrinsic						Exercise						Exercise
		Shares			Price			Value(1)			Shares			Price			Shares			Price
Outstanding at beginning of year			670,300		$	3.86						572,600		$	4.63			520,900		$	5.79
Granted			203,000		$	2.37						202,000		$	1.65			221,000		$	1.67
Exercised			-			-						-			-			-			-
Forfeited			(62,475)		$	3.40						(104,300)		$	3.89			(169,300)		$	4.31
Outstanding at end of year			810,825		$	3.51		$	257,570			670,300		$	3.86			572,600		$	4.63
Options exercisable at year-end			307,025		$	6.10		$	39,039			274,680		$	6.82			295,415		$	6.67
Weighted-average fair value of options granted during the year		$	1.17								$	0.78					$	0.95

(1) The aggregate intrinsic value of a stock option in the table above represents the total pre-tax intrinsic value (the amount by which the current market value of the underlying stock exceeds the exercise price of the option) that would have been received by the option holders had all option holders exercised their options on December 31, 2013. This amount changes based on changes in the market value of Cornerstone's stock.

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

Information pertaining to options outstanding at December 31, 2013, is as follows:

			Options Outstanding							Options Exercisable
					Weighted		Weighted					Weighted
					Average		Average					Average
Exercise			Number		Remaining		Exercise			Number		Exercise
Prices			Outstanding		Life		Price			Exercisable		Price
$	5.44		65,640		0.2 Years		$	5.44		65,640		$	5.44
	9.23		39,910		1.2 Years			9.23		39,910			9.23
	13.25		16,800		2.2 Years			13.25		16,800			13.25
	15.25		11,825		3.2 Years			15.25		11,825			15.25
	15.20		2,750		3.3 Years			15.20		2,750			15.20
	7.99		45,100		4.2 Years			7.99		45,100			7.99
	3.60		69,800		5.2 Years			3.60		69,800			3.60
	1.70		171,000		7.2 Years			1.70		51,300			1.70
	1.55		3,000		7.3 Years			1.55		900			1.55
	1.10		5,000		7.6 Years			1.10		1,500			1.10
	1.02		5,000		7.8 Years			1.02		1,500			1.02
	1.65		177,000		8.2 Years			1.65		-			-
	2.37		193,000		9.2 Years			2.37		-			-
	2.50		5,000		9.6 Years			2.50		-			-
Outstanding at end of year			810,825		6.5 Years		$	3.51		307,025		$	6.10

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable [Table Text Block]

Information pertaining to non-vested options for the year ended December 31, 2013, is as follows:

				Weighted Average
		Number		Grant Date
		of Shares		Fair Value
Non-vested options, December 31, 2012		395,620		$	0.88
Granted		203,000			1.17
Vested		(83,120)			1.01
Forfeited		(11,700)			0.97
Non-vested options, December 31, 2013		503,800		$	0.98

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Tabular disclosure of non-vested share options (or share units) at the date of the latest statement of financial position.

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Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.

+ References

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-Publisher FASB

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+ References

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+ References

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