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Stock Option Plans (Tables)
12 Months Ended
Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
For the years ended December 31, 2014, 2013, and 2012, 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,
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
 
 
 
Dividend yield
 
0.0
%
0.0
%
0.0
%
Expected life
 
8.5 years
 
7.0 years
 
7.0 years
 
Expected volatility
 
45.73
%
47.60
%
44.62
%
Risk-free interest rate
 
2.32
%
1.23
%
1.44
%
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,
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
Average
 
Aggregate
 
 
 
 
Average
 
 
 
 
Average
 
 
 
 
 
 
Exercise
 
Intrinsic
 
 
 
 
Exercise
 
 
 
 
Exercise
 
 
 
Shares
 
Price
 
Value(1)
 
Shares
 
Price
 
Shares
 
Price
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at beginning of year
 
 
190,250
 
$
3.07
 
 
145,250
 
$
3.30
 
 
55,250
 
$
5.98
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Granted
 
 
80,000
 
 
2.40
 
 
45,000
 
$
2.37
 
 
90,000
 
$
1.65
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forfeited
 
 
16,000
 
 
5.44
 
 
-
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at end of year
 
 
254,250
 
$
2.71
 
$
264,500
 
 
190,250
 
$
3.07
 
 
145,250
 
$
3.30
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Options exercisable at year-end
 
 
151,750
 
$
2.93
 
$
170,550
 
 
100,250
 
$
4.03
 
 
55,250
 
$
5.98
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted-average fair value of options granted during the year
 
$
1.30
 
 
 
 
 
 
 
$
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, 2014. 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, 2014, 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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
9.23
 
8,000
 
0.2 Years
 
$
9.23
 
8,000
 
$
9.23
 
 
7.99
 
12,800
 
3.2 Years
 
 
7.99
 
12,800
 
 
7.99
 
 
3.60
 
18,450
 
4.2 Years
 
 
3.60
 
18,450
 
 
3.60
 
 
2.40
 
80,000
 
9.2 Years
 
 
2.40
 
-
 
 
2.40
 
 
2.37
 
45,000
 
8.2 Years
 
 
2.37
 
22,500
 
 
2.37
 
 
1.65
 
90,000
 
7.2 Years
 
 
1.65
 
90,000
 
 
1.65
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at end of year
 
254,250
 
7.4 Years
 
$
2.71
 
151,750
 
$
2.93
 
Schedule Of Share Based Compensation Arrangement By Share Based Payment Award Options Non Vested [Table Text Block]
Information pertaining to non-vested options for the year ended December 31, 2014, is as follows:
 
 
 
 
 
Weighted Average
 
 
 
Number
 
Grant Date
 
 
 
of Shares
 
Fair Value
 
 
 
 
 
 
 
 
Non-vested options, December 31, 2013
 
90,000
 
$
0.98
 
Granted
 
80,000
 
 
1.30
 
Vested
 
(67,500)
 
 
0.91
 
Forfeited
 
-
 
 
-
 
 
 
 
 
 
 
 
Non-vested options, December 31, 2014
 
102,500
 
$
1.27
 
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, 2014, 2013 and 2012, for this stock option plan follows:
 
 
 
Years Ended December 31,
 
 
 
2014
 
2013
 
2012
 
 
 
 
 
 
Average
 
Aggregate
 
 
 
 
Average
 
 
 
 
Average
 
 
 
 
 
 
Exercise
 
Intrinsic
 
 
 
 
Exercise
 
 
 
 
Exercise
 
 
 
Shares
 
Price
 
Value(1)
 
Shares
 
Price
 
Shares
 
Price
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at beginning of year
 
 
810,825
 
$
3.51
 
 
670,300
 
$
3.86
 
 
572,600
 
$
4.63
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Granted
 
 
207,000
 
$
2.40
 
 
203,000
 
$
2.37
 
 
202,000
 
$
1.65
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exercised
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forfeited
 
 
(77,990)
 
$
4.89
 
 
(62,475)
 
$
3.40
 
 
(104,300)
 
$
3.89
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at end of year
 
 
939,835
 
$
3.15
 
$
953,940
 
 
810,825
 
$
3.51
 
 
670,300
 
$
3.86
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Options exercisable at year-end
 
 
345,735
 
$
4.88
 
$
264,144
 
 
307,025
 
$
6.10
 
 
274,680
 
$
6.82
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted-average fair value of options granted
  during the year
 
$
1.30
 
 
 
 
 
 
 
$
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, 2014. 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, 2014, 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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
9.23
 
39,910
 
0.2 Years
 
$
9.23
 
39,910
 
$
9.23
 
 
13.25
 
16,800
 
1.2 Years
 
 
13.25
 
16,800
 
 
13.25
 
 
15.25
 
11,825
 
2.2 Years
 
 
15.25
 
11,825
 
 
15.25
 
 
15.20
 
2,750
 
2.3 Years
 
 
15.20
 
2,750
 
 
15.20
 
 
7.99
 
45,000
 
3.2 Years
 
 
7.99
 
45,000
 
 
7.99
 
 
3.60
 
69,550
 
4.2 Years
 
 
3.60
 
69,550
 
 
3.60
 
 
1.70
 
167,000
 
6.2 Years
 
 
1.70
 
100,200
 
 
1.70
 
 
1.55
 
3,000
 
6.3 Years
 
 
1.55
 
1,800
 
 
1.55
 
 
1.10
 
5,000
 
6.6 Years
 
 
1.10
 
3,000
 
 
1.10
 
 
1.02
 
5,000
 
6.8 Years
 
 
1.02
 
3,000
 
 
1.02
 
 
1.65
 
173,000
 
7.2 Years
 
 
1.65
 
51,900
 
 
1.65
 
 
2.37
 
190,000
 
8.2 Years
 
 
2.37
 
-
 
 
-
 
 
2.40
 
206,000
 
9.2 Years
 
 
2.40
 
-
 
 
-
 
 
2.50
 
5,000
 
8.6 Years
 
 
2.50
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Outstanding at end of year
939,835
 
6.8 Years
 
$
3.15
 
345,735
 
$
4.88
 
Schedule Of Share Based Compensation Arrangement By Share Based Payment Award Options Non Vested [Table Text Block]
Information pertaining to non-vested options for the year ended December 31, 2014, is as follows:
 
 
 
 
 
Weighted Average
 
 
 
Number
 
Grant Date
 
 
 
of Shares
 
Fair Value
 
 
 
 
 
 
 
 
Non-vested options, December 31, 2013
 
503,800
 
$
0.98
 
Granted
 
207,000
 
 
1.30
 
Vested
 
(107,400)
 
 
0.87
 
Forfeited
 
(9,300)
 
 
1.01
 
 
 
 
 
 
 
 
Non-vested options, December 31, 2014
 
594,100
 
$
1.11