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Fair Value Disclosures (Tables) | 12 Months Ended
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Dec. 31, 2014
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 |
|  | 2014 |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Debt securities available for sale: |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Government agencies |  | $ | 563,023 |  | $ | - |  | $ | 563,023 |  | $ | - |
State and municipal securities |  |  | 7,331,085 |  |  | - |  |  | 7,331,085 |  |  | - |
Mortgage-backed securities: |  |  |  |  |  |  |  |  |  |  |  |  |
Residential mortgage guaranteed by GNMA or FNMA |  |  | 16,888,271 |  |  | - |  |  | 16,888,271 |  |  | - |
Collateralized mortgage obligations issued or guaranteed by U.S. Government agencies or sponsored agencies |  |  | 62,410,530 |  |  | - |  |  | 62,410,530 |  |  | - |
Total securities available for sale |  | $ | 87,192,909 |  | $ | - |  | $ | 87,192,909 |  | $ | - |
|  |  |  |  | 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 |  | $ | - |
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, 2014 and 2013, 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 |
|  | 2014 |  | (Level 1) |  | (Level 2) |  | (Level 3) |
Impaired loans |  | $ | 2,190,522 |  | $ | - |  | $ | - |  | $ | 2,190,522 |
Foreclosed assets |  |  | 8,000,365 |  |  | - |  |  | - |  |  | 8,000,365 |
|  |  |  |  | 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 |  | $ | - |  | $ | - |  | $ | 3,331,680 |
Foreclosed assets |  |  | 12,925,748 |  |  | - |  |  | - |  |  | 12,925,748 |
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block] | For Level 3 assets measured at fair value on a nonrecurring basis as of December 31, 2014, the significant unobservable inputs used in the fair value measurements are presented below.
|  |  |  |  |  |  | Significant Other |  | Weighted |
|  | Balance as of |  | Valuation |  | Unobservable |  | Average |
|  | December 31, 2014 |  | Technique |  | Input |  | of Input |
Impaired loans |  | $ | 2,190,522 |  | Appraisal |  | Appraisal discounts (%) |  | 28.9 | %
Foreclosed assets |  |  | 8,000,365 |  | Appraisal |  | Appraisal discounts (%) |  | 14.5 | %
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, 2014 and 2013, are as follows (in thousands):
|  | 2014 |  | 2013 |
|  | Carrying |  | Estimated |  | Carrying |  | Estimated |
|  | Amount |  | Fair Value |  | Amount |  | Fair Value |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 15,528 |  | $ | 15,528 |  | $ | 24,852 |  | $ | 24,852 |
Securities |  |  | 87,218 |  |  | 87,219 |  |  | 92,243 |  |  | 92,244 |
Federal Home Loan Bank stock |  |  | 2,323 |  |  | 2,323 |  |  | 2,323 |  |  | 2,323 |
Loans, net |  |  | 291,869 |  |  | 292,490 |  |  | 286,237 |  |  | 287,411 |
Accrued interest receivable |  |  | 1,143 |  |  | 1,143 |  |  | 978 |  |  | 978 |
|  | 2014 |  | 2013 |
|  | Carrying |  | Estimated |  | Carrying |  | Estimated |
|  | Amount |  | Fair Value |  | Amount |  | Fair Value |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
Noninterest-bearing demand deposits |  | $ | 57,035 |  | $ | 57,035 |  | $ | 75,207 |  | $ | 75,207 |
Interest-bearing demand deposits |  |  | 26,464 |  |  | 26,464 |  |  | 24,564 |  |  | 24,564 |
Savings deposits and money market accounts |  |  | 80,861 |  |  | 80,861 |  |  | 86,330 |  |  | 86,330 |
Time deposits |  |  | 144,294 |  |  | 145,907 |  |  | 155,314 |  |  | 156,698 |
Federal funds purchased and securities sold under agreements to repurchase |  |  | 29,410 |  |  | 29,410 |  |  | 22,974 |  |  | 22,974 |
Federal Home Loan Bank advances and other borrowings |  |  | 36,000 |  |  | 36,321 |  |  | 26,740 |  |  | 27,449 |
Accrued interest payable |  |  | 72 |  |  | 72 |  |  | 82 |  |  | 82 |
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=36462937&loc=d3e19296-110258 + Details
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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring 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=36462937&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + 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=36462937&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=35750535&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=35750535&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=35750535&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=36462937&loc=d3e19190-110258 + Details
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