XML 73 R20.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Loans and Allowance for Loan Losses (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2014
Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | At March 31, 2014 and December 31, 2013, loans are summarized as follows (in thousands):
|  | March 31, |  | December 31, |
|  | 2014 |  | 2013 |
Commercial real estate-mortgage: |  |  |  |  |  |  |
Owner-occupied |  | $ | 68,653 |  | $ | 65,747 |
All other |  |  | 70,089 |  |  | 64,052 |
Consumer real estate-mortgage |  |  | 77,767 |  |  | 76,315 |
Construction and land development |  |  | 32,752 |  |  | 41,597 |
Commercial and industrial |  |  | 41,122 |  |  | 38,999 |
Consumer and other |  |  | 2,569 |  |  | 2,730 |
Total loans |  |  | 292,952 |  |  | 289,440 |
Less: Allowance for loan losses |  |  | (3,011) |  |  | (3,203) |
Loans, net |  | $ | 289,941 |  | $ | 286,237 |
Schedule Of Impaired and Performing Loans Receivable [Table Text Block] | The composition of loans by loan classification for impaired and performing loan status at March 31, 2014 and December 31, 2013, is summarized in the tables below (amounts in thousands):
March 31, 2014 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Performing loans |  | $ | 133,425 |  | $ | 74,712 |  | $ | 32,386 |  | $ | 39,383 |  | $ | 2,569 |  | $ | 282,475 |
Impaired loans |  |  | 5,317 |  |  | 3,055 |  |  | 366 |  |  | 1,739 |  |  | - |  |  | 10,477 |
Total |  | $ | 138,742 |  | $ | 77,767 |  | $ | 32,752 |  | $ | 41,122 |  | $ | 2,569 |  | $ | 292,952 |
December 31, 2013 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Performing loans |  | $ | 121,817 |  | $ | 72,868 |  | $ | 41,228 |  | $ | 37,007 |  | $ | 2,730 |  | $ | 275,650 |
Impaired loans |  |  | 7,982 |  |  | 3,447 |  |  | 369 |  |  | 1,992 |  |  | - |  |  | 13,790 |
Total |  | $ | 129,799 |  | $ | 76,315 |  | $ | 41,597 |  | $ | 38,999 |  | $ | 2,730 |  | $ | 289,440 |
Schedule Of Allowance For Loan Losses For Impaired and Performing Loans Receivable [Table Text Block] | The following tables show the allowance for loan losses allocation by loan classification for impaired and performing loans as of March 31, 2014 and December 31, 2013 (amounts in thousands):
March 31, 2014 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
Allowance related to: |  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Performing loans |  | $ | 1,163 |  | $ | 832 |  | $ | 241 |  | $ | 297 |  | $ | 40 |  | $ | 2,573 |
Impaired loans |  |  | 70 |  |  | 266 |  |  | - |  |  | 102 |  |  | - |  |  | 438 |
Total |  | $ | 1,233 |  | $ | 1,098 |  | $ | 241 |  | $ | 399 |  | $ | 40 |  | $ | 3,011 |
December 31, 2013 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
Allowance related to: |  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Performing loans |  | $ | 1,051 |  | $ | 927 |  | $ | 319 |  | $ | 297 |  | $ | 45 |  | $ | 2,639 |
Impaired loans |  |  | 498 |  |  | 11 |  |  | - |  |  | 55 |  |  | - |  |  | 564 |
Total |  | $ | 1,549 |  | $ | 938 |  | $ | 319 |  | $ | 352 |  | $ | 45 |  | $ | 3,203 |
Allowance for Credit Losses on Financing Receivables [Table Text Block] | The following tables detail the changes in the allowance for loan losses for the three month period ending March 31, 2014 and year ending December 31, 2013, by loan classification (amounts in thousands):
March 31, 2014 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Beginning balance |  | $ | 1,549 |  | $ | 938 |  | $ | 319 |  | $ | 352 |  | $ | 45 |  | $ | 3,203 |
Charged-off loans |  |  | (397) |  |  | (10) |  |  | (7) |  |  | (36) |  |  | (36) |  |  | (486) |
Recovery of charge-offs |  |  | 39 |  |  | 29 |  |  | 25 |  |  | 17 |  |  | 19 |  |  | 129 |
Provision for (reallocation of) loan losses |  |  | 42 |  |  | 141 |  |  | (96) |  |  | 66 |  |  | 12 |  |  | 165 |
Ending balance |  | $ | 1,233 |  | $ | 1,098 |  | $ | 241 |  | $ | 399 |  | $ | 40 |  | $ | 3,011 |
December 31, 2013 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Beginning balance |  | $ | 2,549 |  | $ | 1,528 |  | $ | 1,241 |  | $ | 809 |  | $ | 14 |  | $ | 6,141 |
Charged-off loans |  |  | (1,879) |  |  | (842) |  |  | (1,193) |  |  | (699) |  |  | (96) |  |  | (4,709) |
Recovery of charge-offs |  |  | 68 |  |  | 241 |  |  | 1,058 |  |  | 99 |  |  | 5 |  |  | 1,471 |
Provision for (reallocation of) loan losses |  |  | 811 |  |  | 11 |  |  | (787) |  |  | 143 |  |  | 122 |  |  | 300 |
Ending balance |  | $ | 1,549 |  | $ | 938 |  | $ | 319 |  | $ | 352 |  | $ | 45 |  | $ | 3,203 |
Financing Receivable Credit Quality Indicators [Table Text Block] | The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of March 31, 2014 and December 31, 2013 (amounts in thousands):
March 31, 2014 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Pass |  | $ | 131,020 |  | $ | 69,570 |  | $ | 31,770 |  | $ | 39,031 |  | $ | 2,569 |  | $ | 273,960 |
Special mention |  |  | 3,424 |  |  | 3,095 |  |  | 318 |  |  | 185 |  |  | - |  |  | 7,022 |
Substandard |  |  | 4,298 |  |  | 5,102 |  |  | 664 |  |  | 1,906 |  |  | - |  |  | 11,970 |
|  | $ | 138,742 |  | $ | 77,767 |  | $ | 32,752 |  | $ | 41,122 |  | $ | 2,569 |  | $ | 292,952 |
December 31, 2013 |  | Commercial |  | Consumer |  | Construction |  | Commercial |  |  |  |  |
|  | Real Estate- |  | Real Estate- |  | and Land |  | and |  | Consumer |  |  |
|  | Mortgage |  | Mortgage |  | Development |  | Industrial |  | and Other |  | Total |
Pass |  | $ | 119,398 |  | $ | 67,444 |  | $ | 40,850 |  | $ | 33,394 |  | $ | 2,730 |  | $ | 263,816 |
Special mention |  |  | 3,538 |  |  | 3,536 |  |  | 73 |  |  | 3,468 |  |  | - |  |  | 10,615 |
Substandard |  |  | 6,863 |  |  | 5,335 |  |  | 674 |  |  | 2,137 |  |  | - |  |  | 15,009 |
|  | $ | 129,799 |  | $ | 76,315 |  | $ | 41,597 |  | $ | 38,999 |  | $ | 2,730 |  | $ | 289,440 |
Impaired Financing Receivables [Table Text Block] | The following tables present summary information pertaining to impaired loans by loan classification as of March 31, 2014 and December 31, 2013 (in thousands):
|  |  |  | For the quarter ended |
|  | At March 31, 2014 |  | March 31, 2014 |
|  |  |  | Unpaid |  |  |  | Average |  | Interest |
|  | Recorded |  | Principal |  | Related |  | Recorded |  | Income |
|  | Investment |  | Balance |  | Allowance |  | Investment |  | Recognized |
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 5,180 |  | $ | 5,670 |  | $ | - |  | $ | 5,483 |  | $ | 74 |
Consumer real estate – mortgage |  |  | 2,021 |  |  | 2,035 |  |  | - |  |  | 2,100 |  |  | 24 |
Construction and land development |  |  | 366 |  |  | 379 |  |  | - |  |  | 368 |  |  | 5 |
Commercial and industrial |  |  | 1,357 |  |  | 1,417 |  |  | - |  |  | 1,460 |  |  | 13 |
Total |  | $ | 8,924 |  | $ | 9,501 |  | $ | - |  | $ | 9,411 |  | $ | 116 |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 137 |  | $ | 147 |  | $ | 70 |  | $ | 1,167 |  | $ | 5 |
Consumer real estate – mortgage |  |  | 1,034 |  |  | 1,044 |  |  | 266 |  |  | 1,152 |  |  | 19 |
Construction and land development |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Commercial and industrial |  |  | 382 |  |  | 382 |  |  | 102 |  |  | 406 |  |  | 11 |
Total |  | $ | 1,553 |  | $ | 1,573 |  | $ | 438 |  | $ | 2,725 |  | $ | 35 |
Total impaired loans |  | $ | 10,477 |  | $ | 11,074 |  | $ | 438 |  | $ | 12,136 |  | $ | 151 |
|  |  |  | For the year ended |
|  | At December 31, 2013 |  | December 31, 2013 |
|  |  |  | Unpaid |  |  |  | Average |  | Interest |
|  | Recorded |  | Principal |  | Related |  | Recorded |  | Income |
|  | Investment |  | Balance |  | Allowance |  | Investment |  | Recognized |
Impaired loans without a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 5,786 |  | $ | 5,854 |  | $ | - |  | $ | 4,657 |  | $ | 340 |
Consumer real estate – mortgage |  |  | 2,177 |  |  | 2,202 |  |  | - |  |  | 2,669 |  |  | 96 |
Construction and land development |  |  | 369 |  |  | 383 |  |  | - |  |  | 358 |  |  | 23 |
Commercial and industrial |  |  | 1,563 |  |  | 1,621 |  |  | - |  |  | 1,857 |  |  | 60 |
Total |  | $ | 9,895 |  | $ | 10,060 |  | $ | - |  | $ | 9,541 |  | $ | 519 |
Impaired loans with a valuation allowance: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial real estate – mortgage |  | $ | 2,196 |  | $ | 2,285 |  | $ | 498 |  | $ | 4,869 |  | $ | 118 |
Consumer real estate – mortgage |  |  | 1,270 |  |  | 1,281 |  |  | 11 |  |  | 1,353 |  |  | 90 |
Construction and land development |  |  | - |  |  | - |  |  | - |  |  | 177 |  |  | - |
Commercial and industrial |  |  | 429 |  |  | 430 |  |  | 55 |  |  | 597 |  |  | 53 |
Total |  | $ | 3,895 |  | $ | 3,996 |  | $ | 564 |  | $ | 6,996 |  | $ | 261 |
Total impaired loans |  | $ | 13,790 |  | $ | 14,056 |  | $ | 564 |  | $ | 16,537 |  | $ | 780 |
Past Due Financing Receivables [Table Text Block] | The following tables present an aged analysis of past due loans as of March 31, 2014 and December 31, 2013 (amounts in thousands):
March 31, 2014 |  | 30-89 Days |  | Past Due 90 |  |  |  |  |  |  |  |  |
|  | Past Due and |  | Days or More |  |  |  | Total |  | Current |  | Total |
|  | Accruing |  | and Accruing |  | Nonaccrual |  | Past Due |  | Loans |  | Loans |
Commercial real estate-mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 438 |  | $ | - |  | $ | 292 |  | $ | 730 |  | $ | 67,923 |  | $ | 68,653 |
All other |  |  | 173 |  |  | - |  |  | 524 |  |  | 697 |  |  | 69,392 |  |  | 70,089 |
Consumer real estate-mortgage |  |  | 1,044 |  |  | - |  |  | 2,473 |  |  | 3,517 |  |  | 74,250 |  |  | 77,767 |
Construction and land development |  |  | - |  |  | - |  |  | 46 |  |  | 46 |  |  | 32,706 |  |  | 32,752 |
Commercial and industrial |  |  | 537 |  |  | - |  |  | 1,444 |  |  | 1,981 |  |  | 39,141 |  |  | 41,122 |
Consumer and other |  |  | 1 |  |  | - |  |  | - |  |  | 1 |  |  | 2,568 |  |  | 2,569 |
Total |  | $ | 2,193 |  | $ | - |  | $ | 4,779 |  | $ | 6,972 |  | $ | 285,980 |  | $ | 292,952 |
December 31, 2013 |  | 30-89 Days |  | Past Due 90 |  |  |  |  |  |  |  |  |
|  | Past Due and |  | Days or More |  |  |  | Total |  | Current |  | Total |
|  | Accruing |  | and Accruing |  | Nonaccrual |  | Past Due |  | Loans |  | Loans |
Commercial real estate-mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Owner-occupied |  | $ | 678 |  | $ | - |  | $ | 838 |  | $ | 1,516 |  | $ | 64,231 |  | $ | 65,747 |
All other |  |  | 867 |  |  | - |  |  | 44 |  |  | 911 |  |  | 63,141 |  |  | 64,052 |
Consumer real estate-mortgage |  |  | 419 |  |  | - |  |  | 1,006 |  |  | 1,425 |  |  | 74,890 |  |  | 76,315 |
Construction and land development |  |  | 50 |  |  | - |  |  | 47 |  |  | 97 |  |  | 41,500 |  |  | 41,597 |
Commercial and industrial |  |  | 201 |  |  | - |  |  | 1,631 |  |  | 1,832 |  |  | 37,167 |  |  | 38,999 |
Consumer and other |  |  | 35 |  |  | - |  |  | - |  |  | 35 |  |  | 2,695 |  |  | 2,730 |
Total |  | $ | 2,250 |  | $ | - |  | $ | 3,566 |  | $ | 5,816 |  | $ | 283,624 |  | $ | 289,440 |
Troubled Debt Restructurings on Financing Receivables [Table Text Block] | The following table presents a summary of loans that were modified as troubled debt restructurings during the three month period ending March 31, 2013. (amounts in thousands):
|  |  |  | Pre-Modification |  | Post-Modification |
|  |  |  | Outstanding Recorded |  | Outstanding Recorded |
March 31, 2013 |  | Number of Contracts |  | Investment |  | Investment |
Commercial real estate-mortgage |  |  | 6 |  | $ | 8,354 |  | $ | 8,354 |
Consumer real estate-mortgage |  |  | 3 |  |  | 270 |  |  | 270 |
Construction and land development |  |  | 1 |  |  | 459 |  |  | 459 |
Commercial and industrial |  |  | 5 |  |  | 2,432 |  |  | 2,432 |

X
- Definition Tabular disclosure of allowance for loan losses for impaired and performing loans receivable during the reporting period. + References No definition available. + Details
Name: | csbq_ScheduleOfAllowanceForLoanLossesForImpairedAndPerformingLoansReceivableTableTextBlock
Namespace Prefix: | csbq_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired and performing loans receivable during the reporting period. + References No definition available. + Details
Name: | csbq_ScheduleOfImpairedAndPerformingLoansReceivableTableTextBlock
Namespace Prefix: | csbq_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables and troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration