Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2017	Aug. 08, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
Entity Registrant Name	SMARTFINANCIAL INC.
Entity Central Index Key	0001038773
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	SMBK
Entity Common Stock, Shares Outstanding		8,221,761

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2017	Dec. 31, 2016
ASSETS
Cash and due from banks	$ 54,553,718	$ 34,290,617
Interest-bearing deposits at other financial institutions	28,281,708	34,457,691
Total cash and cash equivalents	82,835,426	68,748,308
Securities available for sale	132,761,710	129,421,914
Restricted investments, at cost	6,080,700	5,627,950
Loans, net of allowance for loan losses of $5,498,169 at June 30, 2017 and $5,105,255 at December 31, 2016	859,922,516	808,271,003
Bank premises and equipment, net	33,764,516	30,535,594
Foreclosed assets	2,369,056	2,386,239
Goodwill and core deposit intangible, net	7,492,177	6,635,655
Cash surrender value of life insurance	11,391,637	1,320,723
Other assets	8,861,374	9,508,899
Total assets	1,145,479,112	1,062,456,285
Deposits:
Noninterest-bearing demand deposits	183,324,236	153,482,650
Interest-bearing demand deposits	156,149,846	162,702,457
Money market and savings deposits	324,014,445	274,604,724
Time deposits	318,146,778	316,275,340
Total deposits	981,635,305	907,065,171
Securities sold under agreement to repurchase	22,945,984	26,621,984
Federal Home Loan Bank advances and other borrowings	0	18,505,390
Accrued expenses and other liabilities	6,163,812	5,023,600
Total liabilities	1,010,745,101	957,216,145
Stockholders' equity:
Preferred stock - $1 par value; 2,000,000 shares authorized; None issued and outstanding in 2017. 12,000 issued and outstanding in 2016.	0	12,000
Common stock - $1 par value; 40,000,000 shares authorized; 8,219,261 and 5,896,033 shares issued and outstanding in 2017 and 2016, respectively	8,219,261	5,896,033
Additional paid-in capital	106,793,832	83,463,051
Retained earnings	19,968,434	16,871,296
Accumulated other comprehensive loss	(247,516)	(1,002,240)
Total stockholders' equity	134,734,011	105,240,140
Total liabilities and stockholders' equity	$ 1,145,479,112	$ 1,062,456,285

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowance for loan losses (in dollars)	$ 5,498	$ 5,105
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	12,000
Preferred stock, shares outstanding	0	12,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	8,219,261	5,896,033
Common stock, shares outstanding	8,219,261	5,896,033

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	3 Months Ended		6 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($)	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
INTEREST INCOME
Loans, including fees	$ 10,747,217	$ 9,954,218	$ 20,962,823	$ 19,328,675
Securities and interest-bearing deposits at other financial institutions	692,223	665,402	1,353,043	1,381,982
Federal funds sold and other earning assets	78,049	50,171	150,946	113,481
Total interest income	11,517,489	10,669,791	22,466,812	20,824,138
INTEREST EXPENSE
Deposits	1,241,551	1,012,684	2,339,089	1,973,951
Securities sold under agreements to repurchase	15,588	15,279	31,539	31,739
Federal Home Loan Bank advances and other borrowings	11,682	29,263	27,156	74,549
Total interest expense	1,268,821	1,057,226	2,397,784	2,080,239
Net interest income before provision for loan losses	10,248,668	9,612,565	20,069,028	18,743,899
Provision for loan losses	298,033	218,420	310,482	355,976
Net interest income after provision for loan losses	9,950,635	9,394,145	19,758,546	18,387,923
NONINTEREST INCOME
Customer service fees	290,626	258,877	555,299	554,680
Gain on sale of securities	0	98,100	0	181,363
Gain on sale of loans and other assets	405,418	197,479	680,583	419,405
(Loss) gain on sale of foreclosed assets	500	(3,734)	(15,064)	54,243
Other noninterest income	555,963	410,155	958,396	822,018
Total noninterest income	1,252,507	960,877	2,179,214	2,031,709
NONINTEREST EXPENSES
Salaries and employee benefits	4,757,618	4,486,148	9,404,367	8,981,156
Net occupancy and equipment expense	962,593	1,136,648	1,941,052	2,155,075
Depository insurance	60,987	150,943	214,286	286,747
Foreclosed assets	12,008	63,773	10,521	120,431
Advertising	129,398	184,065	293,659	357,510
Data processing	475,343	554,612	808,558	895,992
Professional services	473,351	551,432	1,043,192	1,006,605
Amortization of intangible assets	61,071	93,353	113,648	186,706
Service contracts	312,905	315,611	608,534	601,239
Other operating expenses	1,583,888	935,740	2,536,257	1,832,765
Total noninterest expenses	8,829,162	8,472,325	16,974,074	16,424,226
Income before income tax expense	2,373,980	1,882,697	4,963,686	3,995,406
Income tax expense	725,694	691,067	1,671,548	1,454,913
Net income	1,648,286	1,191,630	3,292,138	2,540,493
Preferred stock dividends	0	270,000	195,000	482,000
Net income available to common stockholders	$ 1,648,286	$ 921,630	$ 3,097,138	$ 2,058,493
EARNINGS PER COMMON SHARE
Basic (in dollars per share)	$ 0.20	$ 0.16	$ 0.39	$ 0.35
Diluted (in dollars per share)	$ 0.20	$ 0.15	$ 0.39	$ 0.34
Weighted average common shares outstanding
Basic (in shares)	8,216,567	5,820,342	7,872,609	5,813,915
Diluted (in shares)	8,325,538	6,131,820	7,977,282	6,118,530
Dividends per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 1,648,286	$ 1,191,630	$ 3,292,138	$ 2,540,493
Other comprehensive income, net of tax:
Unrealized holding gains arising during the period, net of tax expense of $270,461, $76,857, $468,293 and $458,148 for the three and six months ended 2017 and 2016, respectively	435,890	124,607	754,724	739,315
Reclassification adjustment for gains included in net income, net of tax expense of $0, $32,278, $0 and $68,918 for the three and six months ended 2017 and 2016, respectively	0	(60,822)	0	(112,445)
Total other comprehensive income	435,890	63,785	754,724	626,870
Comprehensive income	$ 2,084,176	$ 1,255,415	$ 4,046,862	$ 3,167,363

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Unrealized holding gains arising during the period, tax expense (benefit)	$ 270,461	$ 76,857	$ 468,293	$ 458,148
Reclassification adjustment for (gains) losses included in net income, tax expense	$ 0	$ 32,278	$ 0	$ 68,918

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - 6 months ended Jun. 30, 2017 - USD ($)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
BALANCE at Dec. 31, 2016	$ 105,240,140	$ 12,000	$ 5,896,033	$ 83,463,051	$ 16,871,296	$ (1,002,240)
BALANCE (in shares) at Dec. 31, 2016		12,000	5,896,033
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,292,138				3,292,138
Other comprehensive income	754,724					754,724
Issuance of common stock	32,934,676		$ 1,840,000	31,094,676
Issuance of common stock (in shares)			1,840,000
Issuance of stock grants	31,791		$ 1,511	30,280
Issuance of stock grants (in shares)			1,511
Exercise of stock options	4,625,012	$ 0	$ 481,717	4,143,295
Exercise of stock options (in shares)		0	481,717
Cash dividend on preferred stock	(195,000)				(195,000)
Redemption of preferred stock	(12,000,000)	$ (12,000)		(11,988,000)
Redemption of preferred stock (in shares)		(12,000)
Stock compensation expense	50,530			50,530
BALANCE at Jun. 30, 2017	$ 134,734,011	$ 0	$ 8,219,261	$ 106,793,832	$ 19,968,434	$ (247,516)
BALANCE (in shares) at Jun. 30, 2017		0	8,219,261

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 3,292,138	$ 2,540,493
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,165,930	1,063,117
Provision for loan losses	310,482	355,976
Stock compensation expense	50,530	66,635
Gains from sale of securities	0	(181,363)
Net gains from sale of loans and other assets	(680,583)	(419,405)
Net losses (gains) from sale of foreclosed assets	15,064	(54,243)
Changes in other assets and liabilities:
Accrued interest receivable	18,144	280,727
Accrued interest payable	13,117	4,315
Other assets and liabilities	1,457,176	5,330,459
Net cash provided by operating activities	5,641,998	8,986,711
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from security sales, maturities, and paydowns	10,062,386	29,349,635
Purchase of securities	(12,507,860)	(5,000,000)
Purchase of bank owned life insurance	(10,070,914)	0
Purchase of restricted investments	(452,750)	(200)
Net cash for purchase of branch acquisition	(1,049,878)	0
Loan originations and principal collections, net	(27,248,001)	(45,399,008)
Purchase of bank premises and equipment	(1,226,898)	(1,454,765)
Proceeds from sale of foreclosed assets	41,636	652,364
Net cash used in investing activities	(42,452,279)	(21,851,974)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in deposits	47,682,310	30,266,395
Net decrease in securities sold under agreements to repurchase	(3,676,000)	(1,185,467)
Issuance of common stock	37,591,479	135,079
Redemption of preferred stock	(12,000,000)	0
Payment of dividends on preferred stock	(195,000)	(482,000)
Proceeds from Federal Home Loan Bank advances and other borrowings	79,268,072	100,000
Repayment of Federal Home Loan Bank advances and other borrowings	(97,773,462)	(24,196,260)
Net cash provided by financing activities	50,897,399	4,637,747
NET INCREASE IN CASH AND CASH EQUIVALENTS	14,087,118	(8,227,516)
CASH AND CASH EQUIVALENTS, beginning of year	68,748,308	79,964,633
CASH AND CASH EQUIVALENTS, end of period	82,835,426	71,737,117
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the period for interest	2,374,250	2,075,924
Cash paid during the period for taxes	1,366,172	726,528
NONCASH INVESTING AND FINANCING ACTIVITIES
Change in unrealized losses on securities available for sale	(1,223,017)	(1,016,100)
Acquisition of real estate through foreclosure	39,517	1,296,077
Financed sales of foreclosed assets	$ 0	$ 1,120,138

Presentation of Financial Information	6 Months Ended
Presentation of Financial Information	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Presentation of Financial Information	Presentation of Financial Information Nature of Business: SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northwest Florida, and north Georgia. The Company’s primary deposit products are interest-bearing demand deposits and certificates of deposit. Its primary lending products are commercial, residential, and consumer loans. On May 22, 2017, the Company along with the Bank entered into an agreement and plan of merger with Capstone Bancshares, Inc., an Alabama corporation and Capstone Bank, an Alabama-chartered commercial bank and wholly owned subsidiary of Capstone Bancshares, Inc where the Company will be the surviving entity and Capstone Bank will merge with and into the Bank. A copy of the agreement and plan of merger is attached as Exhibit 2.1 and is incorporated by reference herin. Interim Financial Information (Unaudited): The financial information in this report for June 30, 2017 and June 30, 2016 has not been audited. The information included herein should be read in conjunction with the Company’s 2016 annual consolidated financial statements and footnotes included elsewhere. The consolidated financial statements presented herein conform to U.S. generally accepted accounting principles and to general industry practices. In the opinion of SmartFinancial’s management, the accompanying interim financial statements contain all material adjustments necessary to present fairly the financial condition, the results of operations, and cash flows for the interim period. Results for interim periods are not necessarily indicative of the results to be expected for a full year. Basis of Presentation and Accounting Estimates: All adjustments consisting of normal recurring accruals, that in the opinion of management, are necessary for a fair presentation of the financial position and the results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements and related notes should be read in conjunction with those appearing the in the 2016 Annual Report previously filed on Form 10-K. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other-than-temporary impairments of securities, and the fair value of financial instruments. The determination of the adequacy of the allowance for loan losses is based on estimates that are particularly susceptible to significant changes in the economic environment and market conditions. In connection with the determination of the estimated losses on loans, management obtains independent appraisals for significant collateral. The Company’s loans are generally secured by specific items of collateral including real property, consumer assets, and business assets. Although the Company has a diversified loan portfolio, a substantial portion of its debtors’ ability to honor their contracts is dependent on local economic conditions. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may be necessary based on changes in local economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require the Company to recognize additional losses based on their judgments about information available to them at the time of their examination. Because of these factors, it is reasonably possible that the estimated losses on loans may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated. Note 1. Presentation of Financial Information, Continued Recently Issued Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2016 as filed with the Securities and Exchange Commission. The following is a summary of recent authoritative pronouncements not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company issued since December 31, 2016. In January 2017, FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The ASU clarifies the definition of a business to assist with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments in this update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company does not expect these amendments to have a material effect on its financial statements. In January 2017, FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The ASU simplifies the subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test. The Company should perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit's fair value. The impairment charge is limited to the amount of goodwill allocated to that reporting unit. The amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not expect these amendments to have a material effect on its financial statements. In March 2017, FASB issued ASU No. 2017-08, Receivables - Nonrefundable Fees and Other Costs (Topic 310-20): Premium Amortization on Purchased Callable Debt Securities. The ASU shortens the amortization period for certain callable debt securities held at a premium. The premium on individual callable debt securities shall be amortized to the earliest call date. This guidance does not apply to securities for which prepayments are estimated on a large number of similar loans where prepayments are probable and reasonably estimable. The amendments in this update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. This update should be adopted on a modified retrospective basis with a cumulative-effect adjustment to retained earnings on the date of adoption. The Company does not expect these amendments to have a material effect on its financial statements. Reclassifications: Certain captions and amounts in the 2016 financial statements were reclassified to conform to the 2017 presentation. Earnings per common share: Basic earnings per common share represents income available to common stockholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method.

Earnings per share

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Earnings per share

The following is a summary of the basic and diluted earnings per share for the three and six month periods ended June 30, 2017 and June 30, 2016.



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Net income available to common shareholders	$	1,648,286	$	921,630	$	3,097,138	$	2,058,493
Weighted average common shares outstanding	8,216,567		5,820,342		7,872,609		5,813,915
Effect of dilutive stock options	108,971		311,478		104,673		304,615
Diluted shares	8,325,538		6,131,820		7,977,282		6,118,530
Basic earnings per common share	$	0.20	$	0.16	$	0.39	$	0.35
Diluted earnings per common share	$	0.20	$	0.15	$	0.39	$	0.34

For the three and six months ended June 30, 2017 and 2016, the effects of outstanding antidilutive stock options are excluded from the computation of diluted earnings per common share because the exercise price of such options is higher than the market price. There were 13,916 and 18,100 antidilutive stock options as of June 30, 2017 and 2016, respectively.

Securities

6 Months Ended

Jun. 30, 2017

Investments, Debt and Equity Securities [Abstract]

Securities

The amortized cost and fair value of securities available-for-sale at June 30, 2017 and December 31, 2016 are summarized as follows (in thousands):



	June 30, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
U.S. Government-sponsored enterprises (GSEs)	$	18,244	$	5	$	(278	)	$	17,971
Municipal securities	8,362		77		(42		)	8,397
Other debt securities	972		—		(24		)	948
Mortgage-backed securities	105,585		347		(486		)	105,446
	$	133,163	$	429	$	(830	)	$	132,762



	December 31, 2016
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
U.S. Government-sponsored enterprises (GSEs)	$	18,279	$	8	$	(564	)	$	17,723
Municipal securities	8,182		16		(179		)	8,019
Mortgage-backed securities	104,585		185		(1,090		)	103,680
	$	131,046	$	209	$	(1,833	)	$	129,422

At June 30, 2017, securities with a fair value totaling approximately $81,000,000 were pledged to secure public funds and securities sold under agreements to repurchase.

For the three and six months ended June 30, 2017, there were no available-for-sale securities sold. For the three and six months ended June 30, 2016 there were available-for-sale securities sold with proceeds totaling $3,098,100 and $8,170,600 which resulted in gross gains realized of $98,100 and $181,363, respectively.

Note 3. Securities, Continued

The amortized cost and estimated fair value of securities at June 30, 2017, by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.



	Amortized Cost		Fair Value
Due in one year or less	$	4,179	$	4,182
Due from one year to five years	11,165		10,961
Due from five years to ten years	8,789		8,703
Due after ten years	3,445		3,470
	27,578		27,316
Mortgage-backed securities	105,585		105,446
	$	133,163	$	132,762

The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position, as of June 30, 2017 and December 31, 2016 (in thousands):



	As of June 30, 2017
	Less than 12 Months			12 Months or Greater			Total
	Fair Value	Gross Unrealized Losses		Fair Value	Gross Unrealized Losses		Fair Value	Gross Unrealized Losses
U.S. Government- sponsored enterprises (GSEs)	13,572	(278	)	—	—		13,572	(278	)
Municipal securities	2,897	(41	)	253	(1	)	3,150	(42	)
Other debt securities	948	(24	)	—	—		948	(24	)
Mortgage-backed securities	33,086	(139	)	17,662	(347	)	50,748	(486	)
	50,503	(482	)	17,915	(348	)	68,418	(830	)



	As of December 31, 2016
	Less than 12 Months					12 Months or Greater					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
U.S. Government- sponsored enterprises (GSEs)	$	14,702	$	(564	)	$	—	$	—		$	14,702	$	(564	)
Municipal securities	6,368		(179		)	—		—			6,368		(179		)
Mortgage-backed securities	67,063		(690		)	8,948		(400		)	76,011		(1,090		)
	$	88,133	$	(1,433	)	$	8,948	$	(400	)	$	97,081	$	(1,833	)

At June 30, 2017, the categories of temporarily impaired securities, and management’s evaluation of those securities, are as follows:

U.S. Government-sponsored enterprises: At June 30, 2017, 4 (or four) investment in U.S. GSE securities had unrealized losses. These unrealized losses related principally to changes in market interest rates. The contractual terms of the investments do not permit the issuer to settle the securities at a price less than the amortized cost bases of the investments. Because the Bank does not intend to sell the investments and it is more likely than not that the Bank will not be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Bank does not consider these investments to be other-than temporarily impaired at June 30, 2017.

Note 3. Securities, Continued

Municipal securities: At June 30, 2017, 8 (or eight) investments in obligations of municipal securities had unrealized losses. The Bank believes the unrealized losses on those investments were caused by the interest rate environment and do not relate to the underlying credit quality of the issuers. Because the Bank does not intend to sell the investments and it is not more likely than not that the Bank will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Bank does not consider these investments to be other-than temporarily impaired at June 30, 2017.

Other debt securities: At June 30, 2017, 1 (or one) investment in other debt securities had unrealized losses. The Bank believes the unrealized loss on this investment was caused by the interest rate environment and does not relate to the underlying credit quality of the issuer. Because the Bank does not intend to sell the investment and it is not more likely than not that the Bank will be required to sell the investment before recovery of its amortized cost bases, which may be maturity, the Bank does not consider this investment to be other-than temporarily impaired at June 30, 2017.

Mortgage-backed securities: At June 30, 2017, 43 (or forty three) investments in residential mortgage-backed securities had unrealized losses. This impairment is believed to be caused by the current interest rate environment. The contractual cash flows of those investments are guaranteed by an agency of the U.S. Government. Because the decline in market value is attributable to the current interest rate environment and not credit quality, and because the Bank does not intend to sell the investments and it is not more likely than not that the Bank will be required to sell the investments before recovery of their amortized cost bases, which may be maturity, the Bank does not deem these investments to be other-than-temporarily impaired at June 30, 2017.

Loans and Allowance for Loan Losses

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Loans and Allowance for Loan Losses

Portfolio Segmentation:

At June 30, 2017 and December 31, 2016, loans are summarized as follows (in thousands):



	June 30, 2017								December 31, 2016
	PCI Loans		All Other Loans			Total			PCI Loans		All Other Loans			Total
Commercial real estate	$	14,417	$	430,772		$	445,189		$	14,943	$	400,265		$	415,208
Consumer real estate	8,071		198,596			206,667			9,004		178,798			187,802
Construction and land development	1,474		99,682			101,156			1,678		116,191			117,869
Commercial and industrial	1,249		103,984			105,233			1,568		83,454			85,022
Consumer and other	—		7,176			7,176			—		7,475			7,475
Total loans	25,211		840,210			865,421			27,193		786,183			813,376
Less: Allowance for loan losses	—		(5,498		)	(5,498		)	—		(5,105		)	(5,105		)
Loans, net	$	25,211	$	834,712		$	859,923		$	27,193	$	781,078		$	808,271

For purposes of the disclosures required pursuant to the adoption of ASC 310, the loan portfolio was disaggregated into segments. A portfolio segment is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses. There are five loan portfolio segments that include commercial real estate, consumer real estate, construction and land development, commercial and industrial, and consumer and other.

The following describe risk characteristics relevant to each of the portfolio segments:

Commercial Real Estate: Commercial real estate loans include owner-occupied commercial real estate loans and loans secured by income-producing properties. Owner-occupied commercial real estate loans to operating businesses are long-term financing of land and buildings. These loans are repaid by cash flow generated from the business operation. Real estate loans for income-producing properties such as apartment buildings, office and industrial buildings, and retail shopping centers are repaid from rent income derived from the properties. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Note 4. Loans and Allowance for Loan Losses, Continued

Portfolio Segmentation (continued):

Consumer Real Estate: Consumer real estate loans include real estate loans secured by first liens, second liens, or open end real estate loans, such as home equity lines. These are repaid by various means such as a borrower's income, sale of the property, or rental income derived from the property. One to four family first mortgage loans are repaid by various means such as a borrower's income, sale of the property, or rental income derived from the property. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Construction and Land Development: Loans for real estate construction and development are repaid through cash flow related to the operations, sale or refinance of the underlying property. This portfolio segment includes extensions of credit to real estate developers or investors where repayment is dependent on the sale of the real estate or income generated from the real estate collateral. Loans within this portfolio segment are particularly sensitive to the valuation of real estate.

Commercial and Industrial: The commercial and industrial loan portfolio segment includes commercial, financial, and agricultural loans. These loans include those loans to commercial customers for use in normal business operations to finance working capital needs, equipment purchases, or expansion projects. Loans are repaid by business cash flows. Collection risk in this portfolio is driven by the creditworthiness of the underlying borrower, particularly cash flows from the customers' business operations.

Consumer and Other: The consumer loan portfolio segment includes direct consumer installment loans, overdrafts and other revolving credit loans, and educational loans. Loans in this portfolio are sensitive to unemployment and other key consumer economic measures.

Credit Risk Management:

The Company employs a credit risk management process with defined policies, accountability and routine reporting to manage credit risk in the loan portfolio segments. Credit risk management is guided by credit policies that provide for a consistent and prudent approach to underwriting and approvals of credits. Within the Credit Policy, procedures exist that elevate the approval requirements as credits become larger and more complex. All loans are individually underwritten, risk-rated, approved, and monitored.

Responsibility and accountability for adherence to underwriting policies and accurate risk ratings lies in each portfolio segment. For the consumer real estate and consumer and other portfolio segments, the risk management process focuses on managing customers who become delinquent in their payments. For the other portfolio segments, the risk management process focuses on underwriting new business and, on an ongoing basis, monitoring the credit of the portfolios, including a third party review of the largest credits on an annual basis or more frequently as needed. To ensure problem credits are identified on a timely basis, several specific portfolio reviews occur periodically to assess the larger adversely rated credits for proper risk rating and accrual status.

Credit quality and trends in the loan portfolio segments are measured and monitored regularly. Detailed reports, by product, collateral, accrual status, etc., are reviewed by the Senior Credit Officer and the Directors Loan Committee.

The allowance for loan losses is a valuation reserve allowance established through provisions for loan losses charged against income. The allowance for loan losses, which is evaluated quarterly, is maintained at a level that management deems sufficient to absorb probable losses inherent in the loan portfolio. Loans deemed to be uncollectible are charged against the allowance for loan losses, while recoveries of previously charged-off amounts are credited to the allowance for loan losses. The allowance for loan losses is comprised of specific valuation allowances for loans evaluated individually for impairment and general allocations for pools of homogeneous loans with similar risk characteristics and trends.

The allowance for loan losses related to specific loans is based on management's estimate of potential losses on impaired loans as determined by (1) the present value of expected future cash flows; (2) the fair value of collateral if the loan is determined to be collateral dependent or (3) the loan's observable market price. The Company's homogeneous loan pools include commercial real estate loans, consumer real estate loans, construction and land development loans, commercial and industrial loans, and consumer and other loans. The general allocations to these loan pools are based on the historical loss rates for specific loan types and the internal risk grade, if applicable, adjusted for both internal and external qualitative risk factors.

Note 4. Loans and Allowance for Loan Losses, Continued

Credit Risk Management (continued):

The qualitative factors considered by management include, among other factors, (1) changes in local and national economic conditions; (2) changes in asset quality; (3) changes in loan portfolio volume; (4) the composition and concentrations of credit; (5) the impact of competition on loan structuring and pricing; (6) the impact of interest rate changes on portfolio risk and (7) effectiveness of the Company's loan policies, procedures and internal controls. The total allowance established for each homogeneous loan pool represents the product of the historical loss ratio adjusted for qualitative factors and the total dollar amount of the loans in the pool.

The composition of loans by loan classification for impaired and performing loan status at June 30, 2017 and December 31, 2016, is summarized in the tables below (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	430,653	$	197,755	$	99,135	$	103,940	$	7,176	$	838,659
Impaired loans	119		841		547		44		—		1,551
	430,772		198,596		99,682		103,984		7,176		840,210
PCI loans	14,417		8,071		1,474		1,249		—		25,211
Total	$	445,189	$	206,667	$	101,156	$	105,233	$	7,176	$	865,421



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	400,146	$	177,977	$	115,326	$	83,244	$	7,475	$	784,168
Impaired loans	119		821		865		210		—		2,015
	400,265		178,798		116,191		83,454		7,475		786,183
PCI loans	14,943		9,004		1,678		1,568		—		27,193
Total loans	$	415,208	$	187,802	$	117,869	$	85,022	$	7,475	$	813,376

The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans as of June 30, 2017 and December 31, 2016 (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	2,489	$	1,556	$	609	$	644	$	103	$	5,401
Impaired loans	—		97		—		—		—		97
Total	$	2,489	$	1,653	$	609	$	644	$	103	$	5,498



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	2,369	$	1,382	$	717	$	516	$	117	$	5,101
Impaired loans	—		—		—		4		—		4
Total	$	2,369	$	1,382	$	717	$	520	$	117	$	5,105

There was no allowance for PCI loans at June 30, 2017 or December 31, 2016.

Note 4. Loans and Allowance for Loan Losses, Continued

Credit Risk Management (continued):

The following tables detail the changes in the allowance for loan losses for the six month period ending June 30, 2017 and year ending December 31, 2016, by loan classification (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate			Construction and Land Development			Commercial and Industrial		Consumer and Other			Total
Beginning balance	$	2,369	$	1,382		$	717		$	520	$	117		$	5,105
Loans charged off	—		(6		)	—			—		(40		)	(46		)
Recoveries of loans charged off	6		47			8			32		36			129
Provision (reallocation) charged to operating expense	114		230			(116		)	92		(10		)	310
Ending balance	$	2,489	$	1,653		$	609		$	644	$	103		$	5,498



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate			Construction and Land Development			Commercial and Industrial			Consumer and Other			Total
Beginning balance	$	1,906	$	1,015		$	627		$	777		$	29		$	4,354
Loans charged off	—		(102		)	(14		)	(35		)	(155		)	(306		)
Recoveries of charge-offs	45		76			22			58			68			269
Provision (reallocation) charged to operating expense	418		393			82			(280		)	175			788
Ending balance	$	2,369	$	1,382		$	717		$	520		$	117		$	5,105

A description of the general characteristics of the risk grades used by the Company is as follows:

Pass: Loans in this risk category involve borrowers of acceptable-to-strong credit quality and risk who have the apparent ability to satisfy their loan obligations. Loans in this risk grade would possess sufficient mitigating factors, such as adequate collateral or strong guarantors possessing the capacity to repay the debt if required, for any weakness that may exist.

Special Mention: Loans in this risk grade are the equivalent of the regulatory definition of "Other Assets Especially Mentioned" classification. Loans in this category possess some credit deficiency or potential weakness, which requires a high level of management attention. Potential weaknesses include declining trends in operating earnings and cash flows and /or reliance on the secondary source of repayment. If left uncorrected, these potential weaknesses may result in noticeable deterioration of the repayment prospects for the asset or in the Company's credit position.

Substandard: Loans in this risk grade are inadequately protected by the borrower's current financial condition and payment capability or of the collateral pledged, if any. Loans so classified have a well-defined weakness or weaknesses that jeopardize the orderly repayment of debt. They are characterized by the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected.

Doubtful: Loans in this risk grade have all the weaknesses inherent in those classified as substandard, with the added characteristic that the weaknesses make collection or orderly repayment in full, on the basis of current existing facts, conditions and values, highly questionable and improbable. Possibility of loss is extremely high, but because of certain important and reasonably specific factors that may work to the advantage and strengthening of the exposure, its classification as an estimated loss is deferred until its more exact status may be determined.

Note 4. Loans and Allowance for Loan Losses, Continued

Credit Risk Management (continued):

Uncollectible: Loans in this risk grade are considered to be non-collectible and of such little value that their continuance as bankable assets is not warranted. This does not mean the loan has absolutely no recovery value, but rather it is neither practical nor desirable to defer writing off the loan, even though partial recovery may be obtained in the future. Charge-offs against the allowance for loan losses are taken in the period in which the loan becomes uncollectible. Consequently, the Company typically does not maintain a recorded investment in loans within this category.

The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of June 30, 2017 and December 31, 2016 (amounts in thousands):

Non PCI Loans



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	430,490	$	197,314	$	99,048	$	103,031	$	6,959	$	836,842
Watch	159		509		87		870		—		1,625
Special mention	—		16		—		—		217		233
Substandard	123		757		547		83		—		1,510
Doubtful	—		—		—		—		—		—
Total	$	430,772	$	198,596	$	99,682	$	103,984	$	7,176	$	840,210

PCI Loans



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	11,548	$	6,116	$	816	$	970	$	—	$	19,450
Watch	865		1,221		646		16		—		2,748
Special mention	—		—		—		238		—		238
Substandard	2,004		734		12		—		—		2,750
Doubtful	—		—		—		25		—		25
Total	$	14,417	$	8,071	$	1,474	$	1,249	$	—	$	25,211
Total loans	$	445,189	$	206,667	$	101,156	$	105,233	$	7,176	$	865,421

Non PCI Loans



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	399,505	$	177,466	$	115,237	$	82,992	$	7,238	$	782,438
Watch	640		550		89		252		—		1,531
Special mention	—		104		—		—		237		341
Substandard	120		678		865		210		—		1,873
Doubtful	—		—		—		—		—		—
Total	$	400,265	$	178,798	$	116,191	$	83,454	$	7,475	$	786,183

Note 4. Loans and Allowance for Loan Losses, Continued

Credit Risk Management (continued):

PCI Loans



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	11,836	$	6,811	$	1,019	$	1,507	$	—	$	21,173
Watch	1,045		1,577		645		22		—		3,289
Special mention	—		—		—		12		—		12
Substandard	2,062		616		14		—		—		2,692
Doubtful	—		—		—		27		—		27
Total	$	14,943	$	9,004	$	1,678	$	1,568	$	—	$	27,193
Total loans	$	415,208	$	187,802	$	117,869	$	85,022	$	7,475	$	813,376

Past Due Loans:

A loan is considered past due if any required principal and interest payments have not been received as of the date such payments were required to be made under the terms of the loan agreement. Generally, management places a loan on nonaccrual when there is a clear indicator that the borrower’s cash flow may not be sufficient to meet payments as they become due, which is generally when a loan is 90 days past due.

The following tables present the aging of the recorded investment in loans as of June 30, 2017 and December 31, 2016 (amounts in thousands):



	June 30, 2017
	30-89 Days Past Due and Accruing		Past Due 90 Days or More and Accruing		Nonaccrual		Total Past Due and NonAccrual		PCI Loans		Current Loans		Total Loans
Commercial real estate	$	240	$	—	$	123	$	363	$	14,417	$	430,409	$	445,189
Consumer real estate	1,193		—		414		1,607		8,071		196,989		206,667
Construction and land development	—		—		547		547		1,474		99,135		101,156
Commercial and industrial	9		19		—		28		1,249		103,956		105,233
Consumer and other	40		11		—		51		—		7,125		7,176
Total	$	1,482	$	30	$	1,084	$	2,596	$	25,211	$	837,614	$	865,421

Note 4. Loans and Allowance for Loan Losses, Continued

Past Due Loans (continued):



	December 31, 2016
	30-89 Days Past Due and Accruing		Past Due 90 Days or More and Accruing		Nonaccrual		Total Past Due and NonAccrual		PCI Loans		Current Loans		Total Loans
Commercial real estate	$	395	$	—	$	—	$	395	$	14,943	$	399,870	$	415,208
Consumer real estate	695		699		386		1,780		9,004		177,018		187,802
Construction and land development	690		—		865		1,555		1,678		114,636		117,869
Commercial and industrial	257		—		164		421		1,568		83,033		85,022
Consumer and other	17		—		—		17		—		7,458		7,475
Total	$	2,054	$	699	$	1,415	$	4,168	$	27,193	$	782,015	$	813,376

Impaired Loans:

The following is an analysis of the impaired loan portfolio, excluding PCI loans, detailing the related allowance recorded as of June 30, 2017 and December 31, 2016 (amounts in thoudands):



							For the six months ended
	At June 30, 2017						June 30, 2017
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Impaired loans without a valuation allowance:
Commercial real estate	$	119	$	124	$	—	$	159	$	6
Consumer real estate	93		93		—		427		5
Construction and land development	547		547		—		682		—
Commercial and industrial	44		44		—		45		1
Consumer and other	—		—		—		—		—
	803		808		—		1,313		12

Impaired loans with a valuation allowance:
Commercial real estate	—		—		—		—		—
Consumer real estate	748		772		97		458		14
Construction and land development	—		—		—		—		—
Commercial and industrial	—		—		—		109		—
Consumer and other	—		—		—		—		—
	748		772		97		567		14
Total impaired loans	$	1,551	$	1,580	$	97	$	1,880	$	26

Note 4. Loans and Allowance for Loan Losses, Continued

Impaired Loans (continued):



							For the year ended
	At December 31, 2016						December 31, 2016
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Impaired loans without a valuation allowance:
Commercial real estate	$	119	$	119	$	—	$	1,311	$	73
Consumer real estate	821		849		—		2,334		100
Construction and land development	865		865		—		967		3
Commercial and industrial	46		46		—		47		4
Consumer and other	—		—		—		—		—
	1,851		1,879		—		4,659		180

Impaired loans with a valuation allowance:
Commercial real estate	—		—		—		—		—
Consumer real estate	—		—		—		—		—
Construction and land development	—		—		—		—		—
Commercial and industrial	164		243		4		306		70
Consumer and other	—		—		—		—		—
	164		243		4		306		70
Total impaired loans	$	2,015	$	2,122	$	4	$	4,965	$	250

Troubled Debt Restructurings:

At June 30, 2017 and December 31, 2016, impaired loans included loans that were classified as Troubled Debt Restructurings ("TDRs"). The restructuring of a loan is considered a TDR if both (i) the borrower is experiencing financial difficulties and (ii) the creditor has granted a concession.

In assessing whether or not a borrower is experiencing financial difficulties, the Company considers information currently available regarding the financial condition of the borrower. This information includes, but is not limited to, whether (i) the debtor is currently in payment default on any of its debt; (ii) a payment default is probable in the foreseeable future without the modification; (iii) the debtor has declared or is in the process of declaring bankruptcy; and (iv) the debtor's projected cash flow is sufficient to satisfy contractual payments due under the original terms of the loan without a modification.

The Company considers all aspects of the modification to loan terms to determine whether or not a concession has been granted to the borrower. Key factors considered by the Company include the debtor's ability to access funds at a market rate for debt with similar risk characteristics, the significance of the modification relative to unpaid principal balance or collateral value of the debt, and the significance of a delay in the timing of payments relative to the original contractual terms of the loan.

The most common concessions granted by the Company generally include one or more modifications to the terms of the debt, such as (i) a reduction in the interest rate for the remaining life of the debt; (ii) an extension of the maturity date at an interest rate lower than the current market rate for new debt with similar risk; (iii) a temporary period of interest-only payments; and (iv) a reduction in the contractual payment amount for either a short period or remaining term of the loan. As of June 30, 2017 and December 31, 2016, management had approximately, $44,000 and $608,000, respectively, in loans that met the criteria for restructured, which included approximately $0 and $442,000, respectively, of loans on nonaccrual. A loan is placed back on accrual status when both principal and interest are current and it is probable that management will be able to collect all amounts due (both principal and interest) according to the terms of the loan agreement.

Note 4. Loans and Allowance for Loan Losses, Continued

Troubled Debt Restructurings (continued):

There were no loans that were modified as troubled debt restructurings during the six month period ended June 30, 2017.

The following table presents a summary of loans that were modified as troubled debt restructurings during the twelve month period ended December 31, 2016 (amounts in thousands):



		Pre-Modification Outstanding Recorded		Post-Modification Outstanding Recorded
December 31, 2016	Number of Contracts	Investment		Investment
Construction and land development	1	$	278	$	278
Commercial and industrial	1	$	164	$	164

There were no loans that were modified as troubled debt restructurings during the past twelve months and for which there was a subsequent payment default.

Purchased Credit Impaired Loans:

The Company has acquired loans which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans as of is as follows (amounts in thousands):



	June 30, 2017			December 31, 2016
Commercial real estate	$	17,713		$	18,473
Consumer real estate	11,030			12,111
Construction and land development	1,778			2,553
Commercial and industrial	1,978			2,482
Consumer and other	—			—
Total loans	32,499			35,619
Less remaining purchase discount	(7,288		)	(8,426		)
Total loans, net of purchase discount	25,211			27,193
Less: Allowance for loan losses	—			—
Carrying amount, net of allowance	$	25,211		$	27,193

Activity related to the accretable portion of the purchase discount on loans acquired with deteriorated credit quality is as follows for the three and six months period ended June 30, 2017 and 2016:

Note 4. Loans and Allowance for Loan Losses, Continued

Purchased Credit Impaired Loans (continued):



	Three Months Ended June 30, 2017			Three Months Ended June 30, 2016			Six Months Ended June 30, 2017			Six Months Ended June 30, 2016
Accretable yield, beginning of period	$	8,482		$	9,606		$	8,950		$	10,216
Additions	—			—			—			—
Accretion income	(973		)	(586		)	(1,670		)	(1,215		)
Reclassification to accretable	366			1,378			610			1,337
Other changes, net	600			(189		)	585			(129		)
Accretable yield	$	8,475		$	10,209		$	8,475		$	10,209

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Employee Benefit Plans

6 Months Ended

Jun. 30, 2017

Defined Benefit Plan [Abstract]

Employee Benefit Plans

401(k) Plan:

The Company provides a deferred salary reduction plan (“Plan”) under Section 401(k) of the Internal Revenue Code covering substantially all employees. After one year of service the Company matches 100 percent of employee contributions up to 3 percent of compensation and 50 percent of employee contributions on the next 2 percent of compensation. The Company's contribution to the Plan for the three month period ending June 30, 2017 and 2016 respectively was $106,130 and $99,568 and for the six month period ending June 30, 2017 and 2016 respectively was $208,846 and $190,423

Stock Option Plans:

The Company has one currently active equity incentive plan administered by the Board of Directors, and four plans or programs, pursuant to which the Company has outstanding prior grants. These plans are described below:

Legacy Cornerstone Bancshares, Inc. 2002 Long Term Incentive Plan – The plan provided Cornerstone Bancshares, Inc. officers and employees incentive stock options or non-qualified stock options to purchase shares of common stock. The exercise price for incentive stock options was not less than 100 percent of the fair market value of the common stock on the date of the grant. The exercise price of the non-qualified stock options was equal to or more or less than the fair market value of the common stock on the date of the grant. This plan expired in 2012.

Legacy Cornerstone Non-Qualified Plan Options — During 2013 and 2014, Cornerstone issued non-qualified options to employees and directors. The options were originally documented in 2013 as being issued out of the Cornerstone Bancshares, Inc. 2002 Long Term Incentive Plan but that plan expired in 2012. The non-qualified options are governed by the grant document issued to the holders which incorporate the terms of the plan by reference.

Legacy SmartBank Stock Option Plan – This plan was assumed by the Company on August 31, 2015. The plan provides for incentive stock options and nonqualified stock options. The maximum number of common shares that could be sold or optioned under the plan is 525,000 shares. Under the plan, the exercise price of each option could not be less than 100 percent of the fair market value of the common stock on the date of grant.

Legacy SmartFinancial, Inc. 2010 Incentive Plan - This plan was assumed by the Company on August 31, 2015. This plan provides for incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, performance awards, dividend equivalents and stock or other stock-based awards. The maximum number of common shares that could be sold or optioned under the plan is 525,000 shares. Under the plan, the exercise price of each option could not be less than 100 percent of the fair market value of the common stock on the date of grant.

Note 5. Employee Benefit Plans, Continued

Stock Option Plans (Continued):

2015 Stock Incentive Plan – This plan provides for incentive stock options, nonqualified stock options, and restricted stock. The maximum number of shares of common stock that can be sold or optioned under the plan is 2,000,000 shares. The term of each option shall be no more than ten years from the date of grant. In the case of an incentive stock option granted to a participant who, at the time the option is granted, owns stock representing more than ten percent of the voting power of all classes of stock of the Company or any parent or subsidiary thereof, the term of the option shall be five years from the date of grant or such shorter term as may be provided in the award agreement.

The per share exercise price for the shares to be issued upon exercise of an option shall be such price as is determined by the plan administrator, subject to the following: In the case of an incentive stock option: (1) granted to an employee who, at the time of grant of such option, owns stock representing more than ten percent of the voting power of all classes of stock of the company or any parent or subsidiary thereof, the exercise price shall be no less than one hundred and ten percent of the fair market value per share on the date of grant; or (2) granted to any other employee, the per share exercise price shall be no less than one hundred percent of the fair market value per share on the date of grant. In the case of a nonstatutory stock option, the per share exercise price shall be no less than one hundred percent of the fair market value per share on the date of grant, unless otherwise determined by the Administrator.

The incentive stock options vest 30% on the second anniversary of the grant date, 30% on the third anniversary of the grant date and 40% on the fourth anniversary of the grant date. Director non-qualified stock options vest 50% on the first anniversary of the grant date and 50% on the second anniversary of the grant date.

A summary of the status of these stock option plans is presented in the following table:



	Number		Weighted Average Exercisable Price
Outstanding at December 31, 2016	717,524		$	10.57
Exercised	(481,717	)	9.60
Forfeited	(22,721	)	19.72
Outstanding at June 30, 2017	213,086		$	11.77



	Number		Weighted Average Exercisable Price
Outstanding at December 31, 2015	817,414		$	10.62
Exercised	(89,556	)	8.98
Forfeited	(10,334	)	28.49
Outstanding at December 31, 2016	717,524		$	10.57

Note 5. Employee Benefit Plans, Continued

Stock Option Plans (continued):

Information pertaining to options outstanding at June 30, 2017, is as follows:



	Options Outstanding			Options Exercisable
		Weighted- Average Remaining	Weighted- Average		Weighted- Average
Exercise	Number	Contractual	Exercise	Number	Exercise
Prices	Outstanding	Life	Price	Exercisable	Price
6.60	39,000	4.7 years	6.60	39,000	6.60
6.80	17,625	3.7 years	6.80	17,625	6.80
9.48	27,375	5.7 years	9.48	27,375	9.48
9.60	35,625	6.7 years	9.60	35,625	9.60
10.48	20,245	0.2 years	10.48	20,245	10.48
11.67	3,250	3.6 years	11.67	3,250	11.67
14.40	13,305	1.7 years	14.40	13,305	14.40
15.05	42,745	8.3 years	15.05	4,104	15.05
31.96	13,916	0.7 years	31.96	13,916	31.96
Outstanding, end of period	213,086	4.9 years	11.77	174,445	11.05

The Company recognized stock-based compensation expense of $23,718 and $33,000 for the three months ended June 30, 2017 and June 30, 2016, respectively and $50,530 and $66,635 for the six months ended June 30, 2017 and June 30, 2016, respecitvely. For the six months period ended June 30, 2017, direct stock grant expense issued to local advisory board members of $31,791 was included in professional services. There was no direct grant stock grant expense for the six months period ended June 30, 2016. The total fair value of shares underlying the options which vested during the six months period ended June 30, 2017 and June 30, 2016 was $0 and $16,800 , respectively. There were no income tax benefits recognized for the exercise of options for the periods ended June 30, 2017 and June 30, 2016, respectively.

The intrinsic value of options exercised during the period ended June 30, 2017 was $5,135,088. The aggregate intrinsic value of total options outstanding and exercisable options at June 30, 2017 was $2,692,426 and $2,351,226, respectively. Cash received from options exercised under all share-based payment arrangements for the period ended June 30, 2017 was $4,625,012.

Information related to non-vested options for the period ended June 30, 2017, is as follows:



	Number		Weighted Average Grant-Date Fair Value
Nonvested at December 31, 2016	47,970		$	12.31
Granted	—		—
Vested	—		—
Forfeited/expired	(9,329	)	12.31
Nonvested at June 30, 2017	38,641		$	12.31

As of June 30, 2017 , there was approximately $316,824 of total unrecognized compensation cost related to nonvested stock-based compensation arrangements granted under the Plans. The cost is expected to be recognized over a weighted-average period of 1.3 years. There were no stock options granted during the six months period ended June 30, 2017.

Commitments and Contingent Liabilities

6 Months Ended

Jun. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingent Liabilities

Off Balance Sheet Arrangements In the normal course of business, the Bank has entered into off-balance sheet financial instruments which include commitments to extend credit (i.e., including unfunded lines of credit) and standby letters of credit. Commitments to extend credit are usually the result of lines of credit granted to existing borrowers under agreements that the total outstanding indebtedness will not exceed a specific amount during the term of the indebtedness. Typical borrowers are commercial concerns that use lines of credit to supplement their treasury management functions; thus their total outstanding indebtedness may fluctuate during any time period based on the seasonality of their business and the resultant timing of their cash flows. Other typical lines of credit are related to home equity loans granted to consumers. Commitments to extend credit generally have fixed expiration dates or other termination clauses and may require payment of a fee.

Standby letters of credit are generally issued on behalf of an applicant (our client) to a specifically named beneficiary and are the result of a particular business arrangement that exists between the applicant and the beneficiary. Standby letters of credit have fixed expiration dates and are usually for terms of two years or less unless terminated beforehand due to criteria specified in the standby letter of credit. A typical arrangement involves the applicant routinely being indebted to the beneficiary for such items as inventory purchases, insurance, utilities, lease guarantees or other third party commercial transactions. The standby letter of credit would permit the beneficiary to obtain payment from the Bank under certain prescribed circumstances. Subsequently, the Bank would seek reimbursement from the applicant pursuant to the terms of the standby letter of credit.

The Bank follows the same credit policies and underwriting practices when making these commitments as it does for on-balance sheet instruments. Each client’s creditworthiness is evaluated on a case-by-case basis, and the amount of collateral obtained, if any, is based on management’s credit evaluation of the customer. Collateral held varies but may include cash, real estate and improvements, marketable securities, accounts receivable, inventory, equipment and personal property.

The contractual amounts of these commitments are not reflected in the consolidated financial statements and would only be reflected if drawn upon. Since many of the commitments are expected to expire without being drawn upon, the contractual amounts do not necessarily represent future cash requirements. However, should the commitments be drawn upon and should customers default on their resulting obligation to the Bank the maximum exposure to credit loss, without consideration of collateral, is represented by the contractual amount of those instruments.

A summary of the Bank’s total contractual amount for all off-balance sheet commitments at June 30, 2017 is as follows:



Commitments to extend credit	$	154.1	million
Standby letters of credit	$	2.8	million

Various legal claims also arise from time to time in the normal course of business. In the opinion of management, the resolution of claims outstanding at June 30, 2017 will not have a material effect on SmartFinancial’s consolidated financial statements.

Fair Value Disclosures

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Determination of Fair Value:

The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. In accordance with the “Fair Value Measurements and Disclosures” ASC Topic 820, the fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is best determined based upon quoted market prices. In cases where quoted market prices are not available, fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Accordingly, the fair value estimates may not be realized in an immediate settlement of the instrument.

ASC Topic 820 provides a consistent definition of fair value, which focuses on exit price in an orderly transaction between market participants at the measurement date under current market conditions. If there has been a significant decrease in the volume and level of activity for the asset or liability, a change in valuation technique or the use of multiple valuation techniques may be appropriate. In such instances, determining the price at which willing market participants would transact at the measurement date under current market conditions depends on the facts and circumstances and requires the use of significant judgment. The fair value is a reasonable point within the range that is most representative of fair value under current market conditions.

Fair Value Hierarchy:

In accordance with this guidance, the Company groups its financial assets and financial liabilities generally measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value.

Level 1 - Valuation is based on quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 assets and liabilities generally include debt and equity securities that are traded in an active exchange market. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities.

Level 2 - Valuation is based on inputs other than quoted prices included within Level I that are observable for the asset or liability, either directly or indirectly. The valuation may be based on quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability.

Level 3 - Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which determination of fair value requires significant management judgment or estimation.

A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The following methods and assumptions were used by the Company in estimating fair value disclosures for financial instruments:

Cash and Cash Equivalents: For cash and due from banks, interest-bearing deposits, and federal funds sold, the carrying amount is a reasonable estimate of fair value based on the short-term nature of the assets and are considered Level 1 inputs.

Securities Available for Sale: Where quoted prices are available in an active market, management classifies the securities within Level 1 of the valuation hierarchy. If quoted market prices are not available, management estimates fair values using pricing models and discounted cash flows that consider standard input factors such as observable market data, benchmark yields, interest rate volatilities, broker/dealer quotes, and credit spreads. Examples of such instruments, which would generally be classified within Level 2 of the valuation hierarchy, including GSE obligations, corporate bonds, and other securities. Mortgage-backed securities are included in Level 2 if observable inputs are available. In certain cases where there is limited activity or less transparency around inputs to the valuation, management classifies those securities in Level 3.

Note 7. Fair Value Disclosures, Continued

Fair Value Hierarchy (continued):

Restricted Investments: It is not practicable to determine the fair value of restricted investments due the restrictions placed on its transferability.

Loans: For variable-rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Fair value for fixed rate loans are estimated using discounted cash flow analyses, using market interest rates for comparable loans. Fair values for nonperforming loans are estimated using discounted cash flow analyses or underlying collateral values, where applicable. These methods are considered Level 3 inputs.

Deposits: The fair values disclosed for demand deposits (for example, interest and noninterest checking, savings, and certain types of money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (that is, their carrying amounts) and are considered Level 1 inputs. Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies market interest rates on comparable instruments to a schedule of aggregated expected monthly maturities on time deposits, and are considered Level 2 inputs.

Securities Sold Under Agreement to Repurchase: The carrying value of these liabilities approximates their fair value, and are considered Level 1 inputs.

Federal Home Loan Bank Advances and Other Borrowings: The fair value of the FHLB fixed rate borrowings are estimated using discounted cash flows, based on the current incremental borrowing rates for similar types of borrowing arrangements, and are considered Level 2 inputs.

Commitments to Extend Credit and Standby Letters of Credit: Because commitments to extend credit and standby letters of credit are made using variable rates and have short maturities, the carrying value and the fair value are immaterial for disclosure.

Measurements of Fair Value:

Assets and liabilities recorded at fair value on a recurring basis are as follows (in thousands):



	Balance as of June 30, 2017		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Debt securities available-for-sale:
U.S. Government-sponsored enterprises (GSEs)	$	17,971	$	—	$	17,971	$	—
Mortgage-backed securities	105,446		—		105,446		—
Other debt securities	948		—		948		—
Municipal securities	8,397		—		8,397		—
Total securities available-for-sale	$	132,762	$	—	$	132,762	$	—

Note 7. Fair Value Disclosures, Continued

Measurements of Fair Value (continued):



	Balance as of December 31, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Debt securities available-for-sale:
U.S. Government-sponsored enterprises (GSEs)	$	17,723	$	—	$	17,723	$	—
Mortgage-backed securities:	103,680		—		103,680		—
Municipal securities	8,019		—		8,019		—
Total securities available-for-sale	$	129,422	$	—	$	129,422	$	—

The Company has no assets or liabilities whose fair values are measured on a recurring basis using Level 3 inputs. Additionally, there were no transfers between Level 1 and Level 2 in the fair value hierarchy.

Assets Measured at Fair Value on a Nonrecurring Basis:

Under certain circumstances management makes adjustments to fair value for assets and liabilities although they are not measured at fair value on an ongoing basis. The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands):



	Balance as of June 30, 2017		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Impaired loans	$	651	$	—	$	—	$	651
Foreclosed assets	2,369		—		—		2,369



	Balance as of December 31, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Impaired loans	$	239	$	—	$	—	$	239
Foreclosed assets	2,386		—		—		2,386

For Level 3 assets measured at fair value on a non-recurring basis as of June 30, 2017 and December 31, 2016, the significant unobservable inputs used in the fair value measurements are presented below (in thousands).



	Balance as of June 30, 2017		Valuation Technique	Significant Other Unobservable Input	Weighted Average of Input
Impaired loans	$	651	Appraisal	Appraisal Discounts	13.0	%
Foreclosed assets	2,369		Appraisal	Appraisal Discounts	22.5	%

Note 7. Fair Value Disclosures, Continued

Assets Measured at Fair Value on a Nonrecurring Basis (continued):



	Balance as of December 31, 2016 (in thousands)		Valuation Technique	Significant Other Unobservable Input	Weighted Average of Input
Impaired loans	$	239	Cash Flow	Discounted Cash Flow / Appraisal Discounts	2.4	%
Foreclosed assets	2,386		Appraisal	Appraisal Discounts	12.2	%

Impaired Loans: Loans considered impaired under ASC 310-10-35, Receivables, are loans for which, based on current information and events, it is probable that the Company will be unable to collect all principal and interest payments due in accordance with the contractual terms of the loan agreement. Impaired loans can be measured based on the present value of expected payments using the loan’s original effective rate as the discount rate, the loan’s observable market price, or the fair value of the collateral less selling costs if the loan is collateral dependent.

The fair value of impaired loans were measured based on the value of the collateral securing these loans or the discounted cash flows of the loans, as applicable. Impaired loans are classified within Level 3 of the fair value hierarchy. Collateral may be real

estate and/or business assets including equipment, inventory, and/or accounts receivable. The Company determines the value of the collateral based on independent appraisals performed by qualified licensed appraisers. These appraisals may utilize a single valuation approach or a combination of approaches including comparable sales and the income approach. Appraised values are

discounted for costs to sell and may be discounted further based on management’s historical knowledge, changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts by management are subjective and are typically significant unobservable inputs for determining fair value. Impaired loans are reviewed and evaluated on at least a quarterly basis for additional impairment and adjusted accordingly, based on the same factors discussed above.

Foreclosed assets: Foreclosed assets, consisting of properties obtained through foreclosure or in satisfaction of loans, are initially recorded at fair value less estimated costs to sell upon transfer of the loans to other real estate. Subsequently, other real estate is carried at the lower of carrying value or fair value less costs to sell. Fair values are generally based on third party appraisals of the property and are classified within Level 3 of the fair value hierarchy. The appraisals are sometimes further discounted based on management’s historical knowledge, and/or changes in market conditions from the date of the most recent appraisal, and/or management’s expertise and knowledge of the customer and the customer’s business. Such discounts are typically significant unobservable inputs for determining fair value. In cases where the carrying amount exceeds the fair value, less estimated costs to sell, a loss is recognized in noninterest expense.

Note 7. Fair Value Disclosures, Continued

Carrying value and estimated fair value:

The carrying amount and estimated fair value of the Company’s financial instruments at June 30, 2017 and December 31, 2016 are as follows (in thousands):



	June 30, 2017				December 31, 2016
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Assets:
Cash and cash equivalents	$	82,835	$	82,835	$	68,748	$	68,748
Securities available for sale	132,762		132,762		129,422		129,422
Restricted investments	6,081		N/A		5,628		N/A
Loans, net	859,923		851,841		808,271		803,057

Liabilities:
Noninterest-bearing demand deposits	183,324		183,324		153,483		153,483
Interest-bearing demand deposits	156,150		156,150		162,702		162,702
Money Market and Savings deposits	324,014		324,014		274,605		274,605
Time deposits	318,147		318,211		316,275		316,734
Securities sold under agreements to repurchase	22,946		22,946		26,622		26,622
Federal Home Loan Bank advances and other borrowings	—		—		18,505		18,505

Limitations

Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates do not reflect any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. Because no market exists for a significant portion of the Company’s financial instruments, fair value estimates are based on many judgments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Fair value estimates are based on existing on and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Significant assets and liabilities that are not considered financial instruments include deferred income taxes and premises and equipment. In addition,

the tax ramifications related to the realization of the unrealized gains and losses can have a significant effect on fair value estimates and have not been considered in the estimates.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Small Business Lending Fund	6 Months Ended
Small Business Lending Fund	Jun. 30, 2017
Small Business Lending Fund [Abstract]
Small Business Lending Fund	Small Business Lending Fund During 2011, the Company issued to the Secretary of the Treasury 12,000 shares of preferred stock at $1,000 per share under the Small Business Lending Fund Program (the "SBLF Program"). Subject to regulatory approval, the Company may redeem the preferred stock for $1,000 per share, plus accrued and unpaid dividends, in whole or in part at any time. The SBLF Program is a voluntary program authorized under the Business Jobs Acts of 2010, whereby the United States Treasury can make capital investments in eligible institutions; the capital investments, in turn, are designed to increase the availability of credit for small businesses and promote economic growth by providing capital to qualified community banks at favorable rates. The Company paid cash dividends at a one percent rate or $120,000 for the year ended December 31, 2015. On February 4, 2016 the dividend rate for the preferred shares increased to nine percent and as a result the company incurred preferred stock dividends of $1,022,000 for the year ended December 31, 2016 . On January 30, 2017, the Company completed a public offering of 2,010,084 million shares of its common stock, par value $1.00 per share, with the net proceeds to the Company of approximately $33.2 million. Subsequent to the public offering the Company used proceeds from the offering to redeem the $12 million of preferred stock and pay the $195 thousand accrued dividend on March 6, 2017.

Business Combination

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Business Combination

On December 8, 2016, the Bank entered into a purchase and assumption agreement with Atlantic Capital Bank, N.A. that provided for the acquisition and assumption by the Bank of certain assets and liabilities associated with Atlantic Capital Bank’s branch office located at 3200 Keith Street NW, Cleveland, Tennessee 37312. The purchase was completed on May 19, 2017 for total cash consideration of $1,183,007.

The assets and liabilities as of the effective date of the merger were recorded at their respective estimated fair values. The excess of the purchase price over the net estimated fair values of the acquired assets and liabilities was allocated to identifiable intangible assets with the remaining excess allocated to goodwill.

In the periods following the acquisition, the financial statements will include the results attributable to the Cleveland branch purchase beginning on the date of purchase. For the six months period ended June 30, 2017, the revenues and net income attributable to the Cleveland branch were $178,847 and $52,465, respectively. It is impracticable to determine the pro-forma impact to the 2016 revenues and net income if the acquisition had occurred on January 1, 2016 as the Company does not have access to those records for a single branch.

The following table details the financial impact of the merger, including the allocation of the purchase price to the fair values of net assets assumed and goodwill recognized:



Allocation of Purchase Price (amounts in thousands)
Total consideration in cash	$	1,183
Fair value of assets acquired and liabilities assumed:
Cash and cash equivalents	133
Loans	24,073
Premises and equipment	2,839
Core deposit intangible	310
Prepaid and other assets	77
Deposits	(26,888		)
Payables and other liabilities	(21		)
Total fair value of net assets acquired	523
Goodwill	$	660

As of June 30, 2017 there have not been any changes to the initial fair values recorded as part of the business combination.

Presentation of Financial Information (Policies)	6 Months Ended
Presentation of Financial Information (Policies)	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Nature of Business: SmartFinancial, Inc. (the “Company”) is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, SmartBank (the “Bank”). The Company provides a variety of financial services to individuals and corporate customers through its offices in eastern Tennessee, northwest Florida, and north Georgia. The Company’s primary deposit products are interest-bearing demand deposits and certificates of deposit. Its primary lending products are commercial, residential, and consumer loans.
Interim Financial Information (Unaudited)	Interim Financial Information (Unaudited): The financial information in this report for June 30, 2017 and June 30, 2016 has not been audited. The information included herein should be read in conjunction with the Company’s 2016 annual consolidated financial statements and footnotes included elsewhere. The consolidated financial statements presented herein conform to U.S. generally accepted accounting principles and to general industry practices. In the opinion of SmartFinancial’s management, the accompanying interim financial statements contain all material adjustments necessary to present fairly the financial condition, the results of operations, and cash flows for the interim period. Results for interim periods are not necessarily indicative of the results to be expected for a full year.
Basis of Presentation and Accounting Estimates	Basis of Presentation and Accounting Estimates: All adjustments consisting of normal recurring accruals, that in the opinion of management, are necessary for a fair presentation of the financial position and the results of operations for the periods covered by the report have been included. The accompanying unaudited consolidated financial statements and related notes should be read in conjunction with those appearing the in the 2016 Annual Report previously filed on Form 10-K. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. In preparing the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the valuation of foreclosed assets and deferred taxes, other-than-temporary impairments of securities, and the fair value of financial instruments. The determination of the adequacy of the allowance for loan losses is based on estimates that are particularly susceptible to significant changes in the economic environment and market conditions. In connection with the determination of the estimated losses on loans, management obtains independent appraisals for significant collateral. The Company’s loans are generally secured by specific items of collateral including real property, consumer assets, and business assets. Although the Company has a diversified loan portfolio, a substantial portion of its debtors’ ability to honor their contracts is dependent on local economic conditions. While management uses available information to recognize losses on loans, further reductions in the carrying amounts of loans may be necessary based on changes in local economic conditions. In addition, regulatory agencies, as an integral part of their examination process, periodically review the estimated losses on loans. Such agencies may require the Company to recognize additional losses based on their judgments about information available to them at the time of their examination. Because of these factors, it is reasonably possible that the estimated losses on loans may change materially in the near term. However, the amount of the change that is reasonably possible cannot be estimated.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements: During interim periods, the Company follows the accounting policies set forth in its annual audited financial statements for the year ended December 31, 2016 as filed with the Securities and Exchange Commission. The following is a summary of recent authoritative pronouncements not yet effective that could impact the accounting, reporting, and/or disclosure of financial information by the Company issued since December 31, 2016. In January 2017, FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The ASU clarifies the definition of a business to assist with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments in this update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company does not expect these amendments to have a material effect on its financial statements. In January 2017, FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The ASU simplifies the subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test. The Company should perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit's fair value. The impairment charge is limited to the amount of goodwill allocated to that reporting unit. The amendments in this update are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted for goodwill impairment tests performed on testing dates after January 1, 2017. The Company does not expect these amendments to have a material effect on its financial statements. In March 2017, FASB issued ASU No. 2017-08, Receivables - Nonrefundable Fees and Other Costs (Topic 310-20): Premium Amortization on Purchased Callable Debt Securities. The ASU shortens the amortization period for certain callable debt securities held at a premium. The premium on individual callable debt securities shall be amortized to the earliest call date. This guidance does not apply to securities for which prepayments are estimated on a large number of similar loans where prepayments are probable and reasonably estimable. The amendments in this update are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. This update should be adopted on a modified retrospective basis with a cumulative-effect adjustment to retained earnings on the date of adoption. The Company does not expect these amendments to have a material effect on its financial statements.
Earnings Per Common Share	Earnings per common share: Basic earnings per common share represents income available to common stockholders divided by the weighted-average number of common shares outstanding during the period. Diluted earnings per common share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. Potential common shares that may be issued by the Company relate solely to outstanding stock options and are determined using the treasury stock method.

Earnings per share (Tables)

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following is a summary of the basic and diluted earnings per share for the three and six month periods ended June 30, 2017 and June 30, 2016.



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
Net income available to common shareholders	$	1,648,286	$	921,630	$	3,097,138	$	2,058,493
Weighted average common shares outstanding	8,216,567		5,820,342		7,872,609		5,813,915
Effect of dilutive stock options	108,971		311,478		104,673		304,615
Diluted shares	8,325,538		6,131,820		7,977,282		6,118,530
Basic earnings per common share	$	0.20	$	0.16	$	0.39	$	0.35
Diluted earnings per common share	$	0.20	$	0.15	$	0.39	$	0.34

Securities (Tables)

6 Months Ended

Jun. 30, 2017

Investments, Debt and Equity Securities [Abstract]

Schedule of Available-For-Sale Securities Reconciliation

The amortized cost and fair value of securities available-for-sale at June 30, 2017 and December 31, 2016 are summarized as follows (in thousands):



	June 30, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
U.S. Government-sponsored enterprises (GSEs)	$	18,244	$	5	$	(278	)	$	17,971
Municipal securities	8,362		77		(42		)	8,397
Other debt securities	972		—		(24		)	948
Mortgage-backed securities	105,585		347		(486		)	105,446
	$	133,163	$	429	$	(830	)	$	132,762



	December 31, 2016
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
U.S. Government-sponsored enterprises (GSEs)	$	18,279	$	8	$	(564	)	$	17,723
Municipal securities	8,182		16		(179		)	8,019
Mortgage-backed securities	104,585		185		(1,090		)	103,680
	$	131,046	$	209	$	(1,833	)	$	129,422

Investments Classified by Contractual Maturity Date

The amortized cost and estimated fair value of securities at June 30, 2017, by contractual maturity, are shown below (in thousands). Expected maturities will differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.



	Amortized Cost		Fair Value
Due in one year or less	$	4,179	$	4,182
Due from one year to five years	11,165		10,961
Due from five years to ten years	8,789		8,703
Due after ten years	3,445		3,470
	27,578		27,316
Mortgage-backed securities	105,585		105,446
	$	133,163	$	132,762

Schedule of Unrealized Loss on Investments

The following tables present the gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities available-for-sale have been in a continuous unrealized loss position, as of June 30, 2017 and December 31, 2016 (in thousands):



	As of June 30, 2017
	Less than 12 Months			12 Months or Greater			Total
	Fair Value	Gross Unrealized Losses		Fair Value	Gross Unrealized Losses		Fair Value	Gross Unrealized Losses
U.S. Government- sponsored enterprises (GSEs)	13,572	(278	)	—	—		13,572	(278	)
Municipal securities	2,897	(41	)	253	(1	)	3,150	(42	)
Other debt securities	948	(24	)	—	—		948	(24	)
Mortgage-backed securities	33,086	(139	)	17,662	(347	)	50,748	(486	)
	50,503	(482	)	17,915	(348	)	68,418	(830	)



	As of December 31, 2016
	Less than 12 Months					12 Months or Greater					Total
	Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses			Fair Value		Gross Unrealized Losses
U.S. Government- sponsored enterprises (GSEs)	$	14,702	$	(564	)	$	—	$	—		$	14,702	$	(564	)
Municipal securities	6,368		(179		)	—		—			6,368		(179		)
Mortgage-backed securities	67,063		(690		)	8,948		(400		)	76,011		(1,090		)
	$	88,133	$	(1,433	)	$	8,948	$	(400	)	$	97,081	$	(1,833	)

Loans and Allowance for Loan Losses (Tables)

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

At June 30, 2017 and December 31, 2016, loans are summarized as follows (in thousands):



	June 30, 2017								December 31, 2016
	PCI Loans		All Other Loans			Total			PCI Loans		All Other Loans			Total
Commercial real estate	$	14,417	$	430,772		$	445,189		$	14,943	$	400,265		$	415,208
Consumer real estate	8,071		198,596			206,667			9,004		178,798			187,802
Construction and land development	1,474		99,682			101,156			1,678		116,191			117,869
Commercial and industrial	1,249		103,984			105,233			1,568		83,454			85,022
Consumer and other	—		7,176			7,176			—		7,475			7,475
Total loans	25,211		840,210			865,421			27,193		786,183			813,376
Less: Allowance for loan losses	—		(5,498		)	(5,498		)	—		(5,105		)	(5,105		)
Loans, net	$	25,211	$	834,712		$	859,923		$	27,193	$	781,078		$	808,271

Schedule of Impaired and Performing Loans Receivable

The composition of loans by loan classification for impaired and performing loan status at June 30, 2017 and December 31, 2016, is summarized in the tables below (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	430,653	$	197,755	$	99,135	$	103,940	$	7,176	$	838,659
Impaired loans	119		841		547		44		—		1,551
	430,772		198,596		99,682		103,984		7,176		840,210
PCI loans	14,417		8,071		1,474		1,249		—		25,211
Total	$	445,189	$	206,667	$	101,156	$	105,233	$	7,176	$	865,421



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	400,146	$	177,977	$	115,326	$	83,244	$	7,475	$	784,168
Impaired loans	119		821		865		210		—		2,015
	400,265		178,798		116,191		83,454		7,475		786,183
PCI loans	14,943		9,004		1,678		1,568		—		27,193
Total loans	$	415,208	$	187,802	$	117,869	$	85,022	$	7,475	$	813,376

Schedule of Allowance for Loan Losses for Impaired and Performing Loans Receivable

The following tables show the allowance for loan losses allocation by loan classification for impaired, PCI, and performing loans as of June 30, 2017 and December 31, 2016 (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	2,489	$	1,556	$	609	$	644	$	103	$	5,401
Impaired loans	—		97		—		—		—		97
Total	$	2,489	$	1,653	$	609	$	644	$	103	$	5,498



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Performing loans	$	2,369	$	1,382	$	717	$	516	$	117	$	5,101
Impaired loans	—		—		—		4		—		4
Total	$	2,369	$	1,382	$	717	$	520	$	117	$	5,105

Schedule of Financing Receivable Allowance for Credit Losses

The following tables detail the changes in the allowance for loan losses for the six month period ending June 30, 2017 and year ending December 31, 2016, by loan classification (amounts in thousands):



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate			Construction and Land Development			Commercial and Industrial		Consumer and Other			Total
Beginning balance	$	2,369	$	1,382		$	717		$	520	$	117		$	5,105
Loans charged off	—		(6		)	—			—		(40		)	(46		)
Recoveries of loans charged off	6		47			8			32		36			129
Provision (reallocation) charged to operating expense	114		230			(116		)	92		(10		)	310
Ending balance	$	2,489	$	1,653		$	609		$	644	$	103		$	5,498



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate			Construction and Land Development			Commercial and Industrial			Consumer and Other			Total
Beginning balance	$	1,906	$	1,015		$	627		$	777		$	29		$	4,354
Loans charged off	—		(102		)	(14		)	(35		)	(155		)	(306		)
Recoveries of charge-offs	45		76			22			58			68			269
Provision (reallocation) charged to operating expense	418		393			82			(280		)	175			788
Ending balance	$	2,369	$	1,382		$	717		$	520		$	117		$	5,105

Financing Receivable Credit Quality Indicators

The following tables outline the amount of each loan classification and the amount categorized into each risk rating as of June 30, 2017 and December 31, 2016 (amounts in thousands):

Non PCI Loans



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	430,490	$	197,314	$	99,048	$	103,031	$	6,959	$	836,842
Watch	159		509		87		870		—		1,625
Special mention	—		16		—		—		217		233
Substandard	123		757		547		83		—		1,510
Doubtful	—		—		—		—		—		—
Total	$	430,772	$	198,596	$	99,682	$	103,984	$	7,176	$	840,210

PCI Loans



	June 30, 2017
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	11,548	$	6,116	$	816	$	970	$	—	$	19,450
Watch	865		1,221		646		16		—		2,748
Special mention	—		—		—		238		—		238
Substandard	2,004		734		12		—		—		2,750
Doubtful	—		—		—		25		—		25
Total	$	14,417	$	8,071	$	1,474	$	1,249	$	—	$	25,211
Total loans	$	445,189	$	206,667	$	101,156	$	105,233	$	7,176	$	865,421

Non PCI Loans



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	399,505	$	177,466	$	115,237	$	82,992	$	7,238	$	782,438
Watch	640		550		89		252		—		1,531
Special mention	—		104		—		—		237		341
Substandard	120		678		865		210		—		1,873
Doubtful	—		—		—		—		—		—
Total	$	400,265	$	178,798	$	116,191	$	83,454	$	7,475	$	786,183

Note 4. Loans and Allowance for Loan Losses, Continued

Credit Risk Management (continued):

PCI Loans



	December 31, 2016
	Commercial Real Estate		Consumer Real Estate		Construction and Land Development		Commercial and Industrial		Consumer and Other		Total
Pass	$	11,836	$	6,811	$	1,019	$	1,507	$	—	$	21,173
Watch	1,045		1,577		645		22		—		3,289
Special mention	—		—		—		12		—		12
Substandard	2,062		616		14		—		—		2,692
Doubtful	—		—		—		27		—		27
Total	$	14,943	$	9,004	$	1,678	$	1,568	$	—	$	27,193
Total loans	$	415,208	$	187,802	$	117,869	$	85,022	$	7,475	$	813,376

Past Due Financing Receivables

The following tables present the aging of the recorded investment in loans as of June 30, 2017 and December 31, 2016 (amounts in thousands):



	June 30, 2017
	30-89 Days Past Due and Accruing		Past Due 90 Days or More and Accruing		Nonaccrual		Total Past Due and NonAccrual		PCI Loans		Current Loans		Total Loans
Commercial real estate	$	240	$	—	$	123	$	363	$	14,417	$	430,409	$	445,189
Consumer real estate	1,193		—		414		1,607		8,071		196,989		206,667
Construction and land development	—		—		547		547		1,474		99,135		101,156
Commercial and industrial	9		19		—		28		1,249		103,956		105,233
Consumer and other	40		11		—		51		—		7,125		7,176
Total	$	1,482	$	30	$	1,084	$	2,596	$	25,211	$	837,614	$	865,421

Note 4. Loans and Allowance for Loan Losses, Continued

Past Due Loans (continued):



	December 31, 2016
	30-89 Days Past Due and Accruing		Past Due 90 Days or More and Accruing		Nonaccrual		Total Past Due and NonAccrual		PCI Loans		Current Loans		Total Loans
Commercial real estate	$	395	$	—	$	—	$	395	$	14,943	$	399,870	$	415,208
Consumer real estate	695		699		386		1,780		9,004		177,018		187,802
Construction and land development	690		—		865		1,555		1,678		114,636		117,869
Commercial and industrial	257		—		164		421		1,568		83,033		85,022
Consumer and other	17		—		—		17		—		7,458		7,475
Total	$	2,054	$	699	$	1,415	$	4,168	$	27,193	$	782,015	$	813,376

Impaired Financing Receivables

The following is an analysis of the impaired loan portfolio, excluding PCI loans, detailing the related allowance recorded as of June 30, 2017 and December 31, 2016 (amounts in thoudands):



							For the six months ended
	At June 30, 2017						June 30, 2017
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Impaired loans without a valuation allowance:
Commercial real estate	$	119	$	124	$	—	$	159	$	6
Consumer real estate	93		93		—		427		5
Construction and land development	547		547		—		682		—
Commercial and industrial	44		44		—		45		1
Consumer and other	—		—		—		—		—
	803		808		—		1,313		12

Impaired loans with a valuation allowance:
Commercial real estate	—		—		—		—		—
Consumer real estate	748		772		97		458		14
Construction and land development	—		—		—		—		—
Commercial and industrial	—		—		—		109		—
Consumer and other	—		—		—		—		—
	748		772		97		567		14
Total impaired loans	$	1,551	$	1,580	$	97	$	1,880	$	26

Note 4. Loans and Allowance for Loan Losses, Continued

Impaired Loans (continued):



							For the year ended
	At December 31, 2016						December 31, 2016
	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized
Impaired loans without a valuation allowance:
Commercial real estate	$	119	$	119	$	—	$	1,311	$	73
Consumer real estate	821		849		—		2,334		100
Construction and land development	865		865		—		967		3
Commercial and industrial	46		46		—		47		4
Consumer and other	—		—		—		—		—
	1,851		1,879		—		4,659		180

Impaired loans with a valuation allowance:
Commercial real estate	—		—		—		—		—
Consumer real estate	—		—		—		—		—
Construction and land development	—		—		—		—		—
Commercial and industrial	164		243		4		306		70
Consumer and other	—		—		—		—		—
	164		243		4		306		70
Total impaired loans	$	2,015	$	2,122	$	4	$	4,965	$	250

Troubled Debt Restructurings on Financing Receivables

The following table presents a summary of loans that were modified as troubled debt restructurings during the twelve month period ended December 31, 2016 (amounts in thousands):



		Pre-Modification Outstanding Recorded		Post-Modification Outstanding Recorded
December 31, 2016	Number of Contracts	Investment		Investment
Construction and land development	1	$	278	$	278
Commercial and industrial	1	$	164	$	164

Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period, Carrying Amount of Loans

The Company has acquired loans which there was, at acquisition, evidence of deterioration of credit quality since origination and it was probable, at acquisition, that all contractually required payments would not be collected. The carrying amount of those loans as of is as follows (amounts in thousands):



	June 30, 2017			December 31, 2016
Commercial real estate	$	17,713		$	18,473
Consumer real estate	11,030			12,111
Construction and land development	1,778			2,553
Commercial and industrial	1,978			2,482
Consumer and other	—			—
Total loans	32,499			35,619
Less remaining purchase discount	(7,288		)	(8,426		)
Total loans, net of purchase discount	25,211			27,193
Less: Allowance for loan losses	—			—
Carrying amount, net of allowance	$	25,211		$	27,193

Schedule of Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement

Activity related to the accretable portion of the purchase discount on loans acquired with deteriorated credit quality is as follows for the three and six months period ended June 30, 2017 and 2016:

Note 4. Loans and Allowance for Loan Losses, Continued

Purchased Credit Impaired Loans (continued):



	Three Months Ended June 30, 2017			Three Months Ended June 30, 2016			Six Months Ended June 30, 2017			Six Months Ended June 30, 2016
Accretable yield, beginning of period	$	8,482		$	9,606		$	8,950		$	10,216
Additions	—			—			—			—
Accretion income	(973		)	(586		)	(1,670		)	(1,215		)
Reclassification to accretable	366			1,378			610			1,337
Other changes, net	600			(189		)	585			(129		)
Accretable yield	$	8,475		$	10,209		$	8,475		$	10,209

Employee Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2017

Defined Benefit Plan [Abstract]

Schedule of Share-based Compensation, Stock Options, Activity

A summary of the status of these stock option plans is presented in the following table:



	Number		Weighted Average Exercisable Price
Outstanding at December 31, 2016	717,524		$	10.57
Exercised	(481,717	)	9.60
Forfeited	(22,721	)	19.72
Outstanding at June 30, 2017	213,086		$	11.77



	Number		Weighted Average Exercisable Price
Outstanding at December 31, 2015	817,414		$	10.62
Exercised	(89,556	)	8.98
Forfeited	(10,334	)	28.49
Outstanding at December 31, 2016	717,524		$	10.57

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range

Information pertaining to options outstanding at June 30, 2017, is as follows:



	Options Outstanding			Options Exercisable
		Weighted- Average Remaining	Weighted- Average		Weighted- Average
Exercise	Number	Contractual	Exercise	Number	Exercise
Prices	Outstanding	Life	Price	Exercisable	Price
6.60	39,000	4.7 years	6.60	39,000	6.60
6.80	17,625	3.7 years	6.80	17,625	6.80
9.48	27,375	5.7 years	9.48	27,375	9.48
9.60	35,625	6.7 years	9.60	35,625	9.60
10.48	20,245	0.2 years	10.48	20,245	10.48
11.67	3,250	3.6 years	11.67	3,250	11.67
14.40	13,305	1.7 years	14.40	13,305	14.40
15.05	42,745	8.3 years	15.05	4,104	15.05
31.96	13,916	0.7 years	31.96	13,916	31.96
Outstanding, end of period	213,086	4.9 years	11.77	174,445	11.05

Schedule Of Share Based Compensation Arrangement By Share Based Payment Award Options Non Vested

Information related to non-vested options for the period ended June 30, 2017, is as follows:



	Number		Weighted Average Grant-Date Fair Value
Nonvested at December 31, 2016	47,970		$	12.31
Granted	—		—
Vested	—		—
Forfeited/expired	(9,329	)	12.31
Nonvested at June 30, 2017	38,641		$	12.31

Commitments and Contingent Liabilities (Tables)

6 Months Ended

Jun. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Other Commitments

A summary of the Bank’s total contractual amount for all off-balance sheet commitments at June 30, 2017 is as follows:



Commitments to extend credit	$	154.1	million
Standby letters of credit	$	2.8	million

Fair Value Disclosures (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

Assets and liabilities recorded at fair value on a recurring basis are as follows (in thousands):



	Balance as of June 30, 2017		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Debt securities available-for-sale:
U.S. Government-sponsored enterprises (GSEs)	$	17,971	$	—	$	17,971	$	—
Mortgage-backed securities	105,446		—		105,446		—
Other debt securities	948		—		948		—
Municipal securities	8,397		—		8,397		—
Total securities available-for-sale	$	132,762	$	—	$	132,762	$	—

Note 7. Fair Value Disclosures, Continued

Measurements of Fair Value (continued):



	Balance as of December 31, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Debt securities available-for-sale:
U.S. Government-sponsored enterprises (GSEs)	$	17,723	$	—	$	17,723	$	—
Mortgage-backed securities:	103,680		—		103,680		—
Municipal securities	8,019		—		8,019		—
Total securities available-for-sale	$	129,422	$	—	$	129,422	$	—

Fair Value, Assets and Liabilities Measured on Non-Recurring Basis

The following tables present the financial instruments carried on the consolidated balance sheets by caption and by level in the fair value hierarchy, for which a nonrecurring change in fair value has been recorded (in thousands):



	Balance as of June 30, 2017		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Impaired loans	$	651	$	—	$	—	$	651
Foreclosed assets	2,369		—		—		2,369



	Balance as of December 31, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Impaired loans	$	239	$	—	$	—	$	239
Foreclosed assets	2,386		—		—		2,386

Fair Value, Assets Measured On Non-Recurring Basis, Unobservable Input Reconciliation

For Level 3 assets measured at fair value on a non-recurring basis as of June 30, 2017 and December 31, 2016, the significant unobservable inputs used in the fair value measurements are presented below (in thousands).



	Balance as of June 30, 2017		Valuation Technique	Significant Other Unobservable Input	Weighted Average of Input
Impaired loans	$	651	Appraisal	Appraisal Discounts	13.0	%
Foreclosed assets	2,369		Appraisal	Appraisal Discounts	22.5	%

Note 7. Fair Value Disclosures, Continued

Assets Measured at Fair Value on a Nonrecurring Basis (continued):



	Balance as of December 31, 2016 (in thousands)		Valuation Technique	Significant Other Unobservable Input	Weighted Average of Input
Impaired loans	$	239	Cash Flow	Discounted Cash Flow / Appraisal Discounts	2.4	%
Foreclosed assets	2,386		Appraisal	Appraisal Discounts	12.2	%

Fair Value, by Balance Sheet Grouping

The carrying amount and estimated fair value of the Company’s financial instruments at June 30, 2017 and December 31, 2016 are as follows (in thousands):



	June 30, 2017				December 31, 2016
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value
Assets:
Cash and cash equivalents	$	82,835	$	82,835	$	68,748	$	68,748
Securities available for sale	132,762		132,762		129,422		129,422
Restricted investments	6,081		N/A		5,628		N/A
Loans, net	859,923		851,841		808,271		803,057

Liabilities:
Noninterest-bearing demand deposits	183,324		183,324		153,483		153,483
Interest-bearing demand deposits	156,150		156,150		162,702		162,702
Money Market and Savings deposits	324,014		324,014		274,605		274,605
Time deposits	318,147		318,211		316,275		316,734
Securities sold under agreements to repurchase	22,946		22,946		26,622		26,622
Federal Home Loan Bank advances and other borrowings	—		—		18,505		18,505

Business Combination (Tables)

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Schedule of Allocation of Purchase Price to Fair Value of Net Assets Acquired

The following table details the financial impact of the merger, including the allocation of the purchase price to the fair values of net assets assumed and goodwill recognized:



Allocation of Purchase Price (amounts in thousands)
Total consideration in cash	$	1,183
Fair value of assets acquired and liabilities assumed:
Cash and cash equivalents	133
Loans	24,073
Premises and equipment	2,839
Core deposit intangible	310
Prepaid and other assets	77
Deposits	(26,888		)
Payables and other liabilities	(21		)
Total fair value of net assets acquired	523
Goodwill	$	660

Earnings per share - Basic and Diluted (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net income available to common shareholders	$ 1,648,286	$ 921,630	$ 3,097,138	$ 2,058,493
Weighted average common shares outstanding	8,216,567	5,820,342	7,872,609	5,813,915
Effect of dilutive stock options (in shares)	108,971	311,478	104,673	304,615
Diluted shares	8,325,538	6,131,820	7,977,282	6,118,530
Basic earnings per common share (in dollars per share)	$ 0.20	$ 0.16	$ 0.39	$ 0.35
Diluted earnings per common share (in dollars per share)	$ 0.20	$ 0.15	$ 0.39	$ 0.34

Earnings per share - Narrative (Details) - shares	6 Months Ended
Earnings per share - Narrative (Details) - shares	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	13,916	18,100

Securities - Amortized Cost and Fair Value of Available-for-sale Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Debt securities available-for-sale:
Amortized Cost	$ 133,163	$ 131,046
Gross Unrealized Gains	429	209
Gross Unrealized Losses	(830)	(1,833)
Fair Value	132,762	129,422
U.S. Government-sponsored enterprises (GSEs) [Member]
Debt securities available-for-sale:
Amortized Cost	18,244	18,279
Gross Unrealized Gains	5	8
Gross Unrealized Losses	(278)	(564)
Fair Value	17,971	17,723
Municipal securities [Member]
Debt securities available-for-sale:
Amortized Cost	8,362	8,182
Gross Unrealized Gains	77	16
Gross Unrealized Losses	(42)	(179)
Fair Value	8,397	8,019
Other debt securities [Member]
Debt securities available-for-sale:
Amortized Cost	972
Gross Unrealized Gains	0
Gross Unrealized Losses	(24)
Fair Value	948
Mortgage-backed securities [Member]
Debt securities available-for-sale:
Amortized Cost	105,585	104,585
Gross Unrealized Gains	347	185
Gross Unrealized Losses	(486)	(1,090)
Fair Value	$ 105,446	$ 103,680

Securities - Available-for-sale Securities by Contractual Maturity (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Amortized Cost
Securities Available for Sale, Due in one year or less, Amortized Cost	$ 4,179,000
Securities Available for Sale, Due from one year to five years, Amortized Cost	11,165,000
Securities Available for Sale, Due from five years to ten years, Amortized Cost	8,789,000
Securities Available for Sale, Due after ten years, Amortized Cost	3,445,000
Securities Available for Sale, Debt Securities, Amortized Cost	27,578,000
Securities Available for Sale, Mortgage-backed securities, Amortized Cost	105,585,000
Amortized Cost	133,163,000	$ 131,046,000
Fair Value
Securities Available for Sale, Due in one year or less, Fair Value	4,182,000
Securities Available for Sale, Due from one year to five years, Fair Value	10,961,000
Securities Available for Sale, Due from five years to ten years, Fair Value	8,703,000
Securities Available for Sale, Due after ten years, Fair Value	3,470,000
Securities Available for Sale, Debt Securities, Fair Value	27,316,000
Securities Available for Sale, Mortgage-backed securities, Fair Value	105,446,000
Securities Available for Sale, Fair Value	$ 132,761,710	$ 129,421,914

Securities - Available-for-sale Securities in Continuous Loss Position (Details) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017 USD ($) investment	Dec. 31, 2016 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 50,503	$ 88,133
Less than 12 Months, Gross Unrealized Losses	(482)	(1,433)
12 Months or Greater, Fair Value	17,915	8,948
12 Months or Greater, Gross Unrealized Losses	(348)	(400)
Total, Fair Value	68,418	97,081
Total, Gross Unrealized Losses	(830)	(1,833)
U.S. Government-sponsored enterprises (GSEs) [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	13,572	14,702
Less than 12 Months, Gross Unrealized Losses	(278)	(564)
12 Months or Greater, Fair Value	0	0
12 Months or Greater, Gross Unrealized Losses	0	0
Total, Fair Value	13,572	14,702
Total, Gross Unrealized Losses	$ (278)	(564)
Number of investments in unrealized loss positions \| investment	4
Municipal securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 2,897	6,368
Less than 12 Months, Gross Unrealized Losses	(41)	(179)
12 Months or Greater, Fair Value	253	0
12 Months or Greater, Gross Unrealized Losses	(1)	0
Total, Fair Value	3,150	6,368
Total, Gross Unrealized Losses	$ (42)	(179)
Number of investments in unrealized loss positions \| investment	8
Other debt securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 948
Less than 12 Months, Gross Unrealized Losses	(24)
12 Months or Greater, Fair Value	0
12 Months or Greater, Gross Unrealized Losses	0
Total, Fair Value	948
Total, Gross Unrealized Losses	$ (24)
Number of investments in unrealized loss positions \| investment	1
Mortgage-backed securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 33,086	67,063
Less than 12 Months, Gross Unrealized Losses	(139)	(690)
12 Months or Greater, Fair Value	17,662	8,948
12 Months or Greater, Gross Unrealized Losses	(347)	(400)
Total, Fair Value	50,748	76,011
Total, Gross Unrealized Losses	$ (486)	$ (1,090)
Number of investments in unrealized loss positions \| investment	43

Securities - Narrative (Details) - USD ($)	3 Months Ended	6 Months Ended
Securities - Narrative (Details) - USD ($)	Jun. 30, 2016	Jun. 30, 2016	Jun. 30, 2017
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities pledged as collateral			$ 81,000,000
Proceeds from sale of available-for-sale securities	$ 3,098,100	$ 8,170,600
Gains from sale of securities	$ 98,100	$ 181,363

Loans and Allowance for Loan Losses - Loan Summary (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 865,421,000	$ 813,376,000
Less: Allowance for loan losses	(5,498,000)	(5,105,000)	$ (4,354,000)
Loans, net	859,922,516	808,271,003
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	25,211,000	27,193,000
Less: Allowance for loan losses	0	0
Loans, net	25,211,000	27,193,000
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	840,210,000	786,183,000
Less: Allowance for loan losses	(5,498,000)	(5,105,000)
Loans, net	834,712,000	781,078,000
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	445,189,000	415,208,000
Less: Allowance for loan losses	(2,489,000)	(2,369,000)	(1,906,000)
Commercial Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	14,417,000	14,943,000
Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	430,772,000	400,265,000
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	206,667,000	187,802,000
Less: Allowance for loan losses	(1,653,000)	(1,382,000)	(1,015,000)
Consumer Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	8,071,000	9,004,000
Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	198,596,000	178,798,000
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	101,156,000	117,869,000
Less: Allowance for loan losses	(609,000)	(717,000)	(627,000)
Construction and Land Development [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,474,000	1,678,000
Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	99,682,000	116,191,000
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	105,233,000	85,022,000
Less: Allowance for loan losses	(644,000)	(520,000)	(777,000)
Commercial and Industrial [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,249,000	1,568,000
Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	103,984,000	83,454,000
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,176,000	7,475,000
Less: Allowance for loan losses	(103,000)	(117,000)	$ (29,000)
Consumer and Other [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 7,176,000	$ 7,475,000

Loans and Allowance for Loan Losses - Performing and Impaired Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 865,421	$ 813,376
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	840,210	786,183
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	25,211	27,193
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	445,189	415,208
Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	430,772	400,265
Commercial Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	14,417	14,943
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	206,667	187,802
Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	198,596	178,798
Consumer Real Estate [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	8,071	9,004
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	101,156	117,869
Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	99,682	116,191
Construction and Land Development [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,474	1,678
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	105,233	85,022
Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	103,984	83,454
Commercial and Industrial [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,249	1,568
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,176	7,475
Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,176	7,475
Consumer and Other [Member] \| Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	0	0
Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	838,659	784,168
Performing [Member] \| Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	430,653	400,146
Performing [Member] \| Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	197,755	177,977
Performing [Member] \| Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	99,135	115,326
Performing [Member] \| Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	103,940	83,244
Performing [Member] \| Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,176	7,475
Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,551	2,015
Impaired Loans [Member] \| Commercial Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	119	119
Impaired Loans [Member] \| Consumer Real Estate [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	841	821
Impaired Loans [Member] \| Construction and Land Development [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	547	865
Impaired Loans [Member] \| Commercial and Industrial [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	44	210
Impaired Loans [Member] \| Consumer and Other [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 0	$ 0

Loans and Allowance for Loan Losses - ALL by Loan Classification (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 5,498,000	$ 5,105,000	$ 4,354,000
All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	5,498,000	5,105,000
Purchased Credit Impaired Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	5,401,000	5,101,000
Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	97,000	4,000
Commercial Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	2,489,000	2,369,000	1,906,000
Commercial Real Estate [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	2,489,000	2,369,000
Commercial Real Estate [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Consumer Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,653,000	1,382,000	1,015,000
Consumer Real Estate [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	1,556,000	1,382,000
Consumer Real Estate [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	97,000	0
Construction and Land Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	609,000	717,000	627,000
Construction and Land Development [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	609,000	717,000
Construction and Land Development [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	0
Commercial and Industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	644,000	520,000	777,000
Commercial and Industrial [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	644,000	516,000
Commercial and Industrial [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	0	4,000
Consumer and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	103,000	117,000	$ 29,000
Consumer and Other [Member] \| Performing [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	103,000	117,000
Consumer and Other [Member] \| Impaired Loans [Member] \| All Other Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for loan losses	$ 0	$ 0

Loans and Allowance for Loan Losses - ALL Roll Forward (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 5,105,000	$ 4,354,000	$ 4,354,000
Loans charged off	(46,000)		(306,000)
Recoveries of loans charged off	129,000		269,000
Provision (reallocation) charged to operating expense	310,482	355,976	788,000
Ending balance	5,498,000		5,105,000
Commercial Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	2,369,000	1,906,000	1,906,000
Loans charged off	0		0
Recoveries of loans charged off	6,000		45,000
Provision (reallocation) charged to operating expense	114,000		418,000
Ending balance	2,489,000		2,369,000
Consumer Real Estate [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,382,000	1,015,000	1,015,000
Loans charged off	(6,000)		(102,000)
Recoveries of loans charged off	47,000		76,000
Provision (reallocation) charged to operating expense	230,000		393,000
Ending balance	1,653,000		1,382,000
Construction and Land Development [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	717,000	627,000	627,000
Loans charged off	0		(14,000)
Recoveries of loans charged off	8,000		22,000
Provision (reallocation) charged to operating expense	(116,000)		82,000
Ending balance	609,000		717,000
Commercial and Industrial [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	520,000	777,000	777,000
Loans charged off	0		(35,000)
Recoveries of loans charged off	32,000		58,000
Provision (reallocation) charged to operating expense	92,000		(280,000)
Ending balance	644,000		520,000
Consumer and Other [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	117,000	$ 29,000	29,000
Loans charged off	(40,000)		(155,000)
Recoveries of loans charged off	36,000		68,000
Provision (reallocation) charged to operating expense	(10,000)		175,000
Ending balance	$ 103,000		$ 117,000

Loans and Allowance for Loan Losses - Loan Risk Rating (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 865,421	$ 813,376
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	445,189	415,208
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	206,667	187,802
Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	101,156	117,869
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	105,233	85,022
Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,176	7,475
Non PCI Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	840,210	786,183
Non PCI Loans [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	836,842	782,438
Non PCI Loans [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,625	1,531
Non PCI Loans [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	233	341
Non PCI Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,510	1,873
Non PCI Loans [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	430,772	400,265
Non PCI Loans [Member] \| Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	430,490	399,505
Non PCI Loans [Member] \| Commercial Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	159	640
Non PCI Loans [Member] \| Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	123	120
Non PCI Loans [Member] \| Commercial Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	198,596	178,798
Non PCI Loans [Member] \| Consumer Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	197,314	177,466
Non PCI Loans [Member] \| Consumer Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	509	550
Non PCI Loans [Member] \| Consumer Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	16	104
Non PCI Loans [Member] \| Consumer Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	757	678
Non PCI Loans [Member] \| Consumer Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	99,682	116,191
Non PCI Loans [Member] \| Construction and Land Development [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	99,048	115,237
Non PCI Loans [Member] \| Construction and Land Development [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	87	89
Non PCI Loans [Member] \| Construction and Land Development [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Construction and Land Development [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	547	865
Non PCI Loans [Member] \| Construction and Land Development [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	103,984	83,454
Non PCI Loans [Member] \| Commercial and Industrial [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	103,031	82,992
Non PCI Loans [Member] \| Commercial and Industrial [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	870	252
Non PCI Loans [Member] \| Commercial and Industrial [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Commercial and Industrial [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	83	210
Non PCI Loans [Member] \| Commercial and Industrial [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	7,176	7,475
Non PCI Loans [Member] \| Consumer and Other [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	6,959	7,238
Non PCI Loans [Member] \| Consumer and Other [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Consumer and Other [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	217	237
Non PCI Loans [Member] \| Consumer and Other [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Non PCI Loans [Member] \| Consumer and Other [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	25,211	27,193
Purchased Credit Impaired Loans [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	19,450	21,173
Purchased Credit Impaired Loans [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,748	3,289
Purchased Credit Impaired Loans [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	238	12
Purchased Credit Impaired Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,750	2,692
Purchased Credit Impaired Loans [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	25	27
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	14,417	14,943
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	11,548	11,836
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	865	1,045
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	2,004	2,062
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	8,071	9,004
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	6,116	6,811
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,221	1,577
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	734	616
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,474	1,678
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	816	1,019
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	646	645
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	12	14
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	1,249	1,568
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	970	1,507
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	16	22
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	238	12
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	25	27
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	0	0
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total loans	$ 0	$ 0

Loans and Allowance for Loan Losses - Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	$ 1,084	$ 1,415
Total Past Due and NonAccrual	2,596	4,168
Current Loans	837,614	782,015
Total loans	865,421	813,376
Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	123	0
Total Past Due and NonAccrual	363	395
Current Loans	430,409	399,870
Total loans	445,189	415,208
Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	414	386
Total Past Due and NonAccrual	1,607	1,780
Current Loans	196,989	177,018
Total loans	206,667	187,802
Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	547	865
Total Past Due and NonAccrual	547	1,555
Current Loans	99,135	114,636
Total loans	101,156	117,869
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	0	164
Total Past Due and NonAccrual	28	421
Current Loans	103,956	83,033
Total loans	105,233	85,022
Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Nonaccrual	0	0
Total Past Due and NonAccrual	51	17
Current Loans	7,125	7,458
Total loans	7,176	7,475
Purchased Credit Impaired Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	25,211	27,193
Purchased Credit Impaired Loans [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	14,417	14,943
Purchased Credit Impaired Loans [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	8,071	9,004
Purchased Credit Impaired Loans [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,474	1,678
Purchased Credit Impaired Loans [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	1,249	1,568
Purchased Credit Impaired Loans [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total loans	0	0
30-89 Days Past Due and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	1,482	2,054
30-89 Days Past Due and Accruing [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	240	395
30-89 Days Past Due and Accruing [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	1,193	695
30-89 Days Past Due and Accruing [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	690
30-89 Days Past Due and Accruing [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	9	257
30-89 Days Past Due and Accruing [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	40	17
Past Due 90 Days or More and Accruing [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	30	699
Past Due 90 Days or More and Accruing [Member] \| Commercial Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	0
Past Due 90 Days or More and Accruing [Member] \| Consumer Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	699
Past Due 90 Days or More and Accruing [Member] \| Construction and Land Development [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	0	0
Past Due 90 Days or More and Accruing [Member] \| Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	19	0
Past Due 90 Days or More and Accruing [Member] \| Consumer and Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment, past due	$ 11	$ 0

Loans and Allowance for Loan Losses - Impaired Loan Portfolio (Details) - Non PCI Loans [Member] - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	$ 803	$ 1,851
Impaired loans without a valuation allowance, Unpaid Principal Balance	808	1,879
Impaired loans without a valuation allowance, Average Recorded Investment	1,313	4,659
Impaired loans without a valuation allowance, Interest Income Recognized	12	180
Impaired loans with a valuation allowance, Recorded Investment	748	164
Impaired loans with a valuation allowance, Unpaid Principal Balance	772	243
Impaired loans with a valuation allowance, Related Allowance	97	4
Impaired loans with a valuation allowance, Average Recorded Investment	567	306
Impaired loans with a valuation allowance, Interest Income Recognized	14	70
Total impaired loans, Recorded Investment	1,551	2,015
Total impaired loans, Unpaid Principal Balance	1,580	2,122
Total impaired loans, Average Recorded Investment	1,880	4,965
Total impaired loans, Interest Income Recognized	26	250
Commercial Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	119	119
Impaired loans without a valuation allowance, Unpaid Principal Balance	124	119
Impaired loans without a valuation allowance, Average Recorded Investment	159	1,311
Impaired loans without a valuation allowance, Interest Income Recognized	6	73
Impaired loans with a valuation allowance, Recorded Investment	0	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans with a valuation allowance, Related Allowance	0	0
Impaired loans with a valuation allowance, Average Recorded Investment	0	0
Impaired loans with a valuation allowance, Interest Income Recognized	0	0
Consumer Real Estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	93	821
Impaired loans without a valuation allowance, Unpaid Principal Balance	93	849
Impaired loans without a valuation allowance, Average Recorded Investment	427	2,334
Impaired loans without a valuation allowance, Interest Income Recognized	5	100
Impaired loans with a valuation allowance, Recorded Investment	748	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	772	0
Impaired loans with a valuation allowance, Related Allowance	97	0
Impaired loans with a valuation allowance, Average Recorded Investment	458	0
Impaired loans with a valuation allowance, Interest Income Recognized	14	0
Construction and Land Development [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	547	865
Impaired loans without a valuation allowance, Unpaid Principal Balance	547	865
Impaired loans without a valuation allowance, Average Recorded Investment	682	967
Impaired loans without a valuation allowance, Interest Income Recognized	0	3
Impaired loans with a valuation allowance, Recorded Investment	0	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans with a valuation allowance, Related Allowance	0	0
Impaired loans with a valuation allowance, Average Recorded Investment	0	0
Impaired loans with a valuation allowance, Interest Income Recognized	0	0
Commercial and Industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	44	46
Impaired loans without a valuation allowance, Unpaid Principal Balance	44	46
Impaired loans without a valuation allowance, Average Recorded Investment	45	47
Impaired loans without a valuation allowance, Interest Income Recognized	1	4
Impaired loans with a valuation allowance, Recorded Investment	0	164
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	243
Impaired loans with a valuation allowance, Related Allowance	0	4
Impaired loans with a valuation allowance, Average Recorded Investment	109	306
Impaired loans with a valuation allowance, Interest Income Recognized	0	70
Consumer and Other [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans without a valuation allowance, Recorded Investment	0	0
Impaired loans without a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans without a valuation allowance, Average Recorded Investment	0	0
Impaired loans without a valuation allowance, Interest Income Recognized	0	0
Impaired loans with a valuation allowance, Recorded Investment	0	0
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	0
Impaired loans with a valuation allowance, Related Allowance	0	0
Impaired loans with a valuation allowance, Average Recorded Investment	0	0
Impaired loans with a valuation allowance, Interest Income Recognized	$ 0	$ 0

Loans and Allowance for Loan Losses - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Modifications [Line Items]
Loans on nonaccrual	$ 1,084	$ 1,415
Trouble Debt Restructuring [Member]
Financing Receivable, Modifications [Line Items]
Loans that met criteria for restructured	44	608
Loans on nonaccrual	$ 0	$ 442

Loans and Allowance for Loan Losses - Troubled Debt Restructuring (Details) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017 contract	Dec. 31, 2016 USD ($) contract
Financing Receivable, Modifications [Line Items]
Number of Contracts \| contract	0
Construction and Land Development [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts \| contract		1
Pre-Modification Outstanding Recorded Investment		$ 278
Post-Modification Outstanding Recorded Investment		$ 278
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Number of Contracts \| contract		1
Pre-Modification Outstanding Recorded Investment		$ 164
Post-Modification Outstanding Recorded Investment		$ 164

Loans and Allowance for Loan Losses - Purchased Credit Impaired Loans (Details) - Purchased Credit Impaired Loans [Member] - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 32,499	$ 35,619
Less remaining purchase discount	(7,288)	(8,426)
Total loans, net of purchase discount	25,211	27,193
Less: Allowance for loan losses	0	0
Carrying amount, net of allowance	25,211	27,193
Commercial Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	17,713	18,473
Consumer Real Estate [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	11,030	12,111
Construction and Land Development [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	1,778	2,553
Commercial and Industrial [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	1,978	2,482
Consumer and Other [Member]
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities Acquired During Period [Line Items]
Total loans	$ 0	$ 0

Loans and Allowance for Loan Losses - Accretable Yield Roll Forward (Details) - Purchased Credit Impaired Loans [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Accretable yield, beginning of period	$ 8,482	$ 9,606	$ 8,950	$ 10,216
Additions	0	0	0	0
Accretion income	(973)	(586)	(1,670)	(1,215)
Reclassification to accretable	366	1,378	610	1,337
Other changes, net	600	(189)	585	(129)
Accretable yield	$ 8,475	$ 10,209	$ 8,475	$ 10,209

Employee Benefit Plans - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Employee Benefit Plans - Narrative (Details) - USD ($)	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Share-based compensation expense	$ 23,718	$ 33,000	$ 50,530	$ 66,635
Options vested in period, fair value			0	16,800
Deferred tax expense from stock options exercised			0	0
Options, exercises in period, intrinsic value			5,135,088
Options, outstanding, intrinsic value	2,692,426		2,692,426
Options, exercisable, intrinsic value	2,351,226		2,351,226
Proceeds from stock options exercised			$ 4,625,012
Number of shares granted			0		0
Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	106,130	$ 99,568	$ 208,846	190,423
Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Direct stock grant expense			31,791	$ 0
Stock Options [Member]
Defined Benefit Plan Disclosure [Line Items]
Unrecognized compensation costs	$ 316,824		$ 316,824
Unrecognized compensation costs, period for recognition			1 year 3 months 22 days
Legacy Cornerstone Bancshares, Inc. Long-Term Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Exercise price, not less than (as a percent)			100.00%
Smart Bank Stock Option Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Exercise price, not less than (as a percent)			100.00%
Number of shares authorized	525,000		525,000
Legacy Smart Financial Inc 2010 Incentive Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Exercise price, not less than (as a percent)			100.00%
Number of shares authorized	525,000		525,000
Stock Incentive Plan Two Thousand Fifteen [Member]
Defined Benefit Plan Disclosure [Line Items]
Exercise price, not less than (as a percent)			110.00%
Number outstanding (in shares)	2,000,000		2,000,000
Term of options, no more than			10 years
Voting power held by participant (as a percent)			10.00%
Term of option to participants with more than ten percent voting power			5 years
Percentage of incentive stock options vesting on second anniversary			30.00%
Percentage of incentive stock options vesting on third anniversary			30.00%
Percentage of incentive stock options vesting on fourth anniversary			40.00%
Percentage of nonqualified stock options vesting on first anniversary			50.00%
Percentage of nonqualified stock options vesting on second anniversary			50.00%
401 (k) Matching Range One [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Requisite service period			1 year
Employer matching contribution, percent of employees gross pay			3.00%
Employer matching contribution, percent of match			100.00%
401 (k) Matching Range Two [Member] \| Deferred Salary Reduction Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Employer matching contribution, percent of employees gross pay			2.00%
Employer matching contribution, percent of match			50.00%

Employee Benefit Plans - Stock Option Activity (Details) - Officer and Employee Plans [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Number
Shares, Outstanding at Beginning of Period	717,524	817,414
Shares, Exercised	(481,717)	(89,556)
Shares, Forfeited	(22,721)	(10,334)
Shares, Outstanding at End of Period	213,086	717,524
Weighted Average Exercisable Price
Weighted Average Exercisable Price, Outstanding at Beginning of Period (in dollars per share)	$ 10.57	$ 10.62
Weighted Average Exercisable Price Exercised (in dollars per share)	9.60	8.98
Weighted Average Exercisable Price Forfeited (in dollars per share)	19.72	28.49
Weighted Average Exercisable Price, Outstanding at End of Period (in dollars per share)	$ 11.77	$ 10.57

Employee Benefit Plans - Options Outstanding by Exercise Price Range (Details) - Officer and Employee Plans [Member] - $ / shares	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 11.77	$ 10.57	$ 10.62
Number Outstanding (in shares)	213,086	717,524	817,414
Options Outstanding, Weighted Average Remaining Life	4 years 10 months 24 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 11.77
Options, Number Exercisable (in shares)	174,445
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 11.05
6.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 6.60
Number Outstanding (in shares)	39,000
Options Outstanding, Weighted Average Remaining Life	4 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 6.60
Options, Number Exercisable (in shares)	39,000
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 6.60
6.80 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 6.80
Number Outstanding (in shares)	17,625
Options Outstanding, Weighted Average Remaining Life	3 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 6.80
Options, Number Exercisable (in shares)	17,625
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 6.80
9.48 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 9.48
Number Outstanding (in shares)	27,375
Options Outstanding, Weighted Average Remaining Life	5 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.48
Options, Number Exercisable (in shares)	27,375
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.48
9.60 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 9.60
Number Outstanding (in shares)	35,625
Options Outstanding, Weighted Average Remaining Life	6 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.60
Options, Number Exercisable (in shares)	35,625
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.60
10.48 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 10.48
Number Outstanding (in shares)	20,245
Options Outstanding, Weighted Average Remaining Life	2 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.48
Options, Number Exercisable (in shares)	20,245
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.48
11.67 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 11.67
Number Outstanding (in shares)	3,250
Options Outstanding, Weighted Average Remaining Life	3 years 7 months 6 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 11.67
Options, Number Exercisable (in shares)	3,250
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 11.67
14.40 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 14.40
Number Outstanding (in shares)	13,305
Options Outstanding, Weighted Average Remaining Life	1 year 8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 14.40
Options, Number Exercisable (in shares)	13,305
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 14.40
15.05 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 15.05
Number Outstanding (in shares)	42,745
Options Outstanding, Weighted Average Remaining Life	8 years 3 months 18 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 15.05
Options, Number Exercisable (in shares)	4,104
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 15.05
31.96 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Prices (in dollars per share)	$ 31.96
Number Outstanding (in shares)	13,916
Options Outstanding, Weighted Average Remaining Life	8 months 12 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 31.96
Options, Number Exercisable (in shares)	13,916
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 31.96

Employee Benefit Plans - Non-vested Options (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Number
Number of Shares, Nonvested, beginning balance	47,970
Number of Shares, Granted	0	0
Number of Shares, Vested	0
Number of Shares, Forfeited/expired	(9,329)
Number of Shares, Nonvested, ending balance	38,641	47,970
Weighted Average Grant-Date Fair Value
Weighted Average Grant-Date Fair Value, Nonvested, beginning balance (in dollars per share)	$ 12.31
Weighted Average Grant-Date Fair Value, Granted (in dollars per share)	0.00
Weighted Average Grant-Date Fair Value, Vested (in dollars per share)	0.00
Weighted Average Grant-Date Fair Value, Forfeited/expired (in dollars per share)	12.31
Weighted Average Grant-Date Fair Value, Nonvested, ending balance (in dollars per share)	$ 12.31	$ 12.31

Commitments and Contingent Liabilities (Details) $ in Millions	6 Months Ended
	Jun. 30, 2017 USD ($)
Line of Credit Facility [Line Items]
Commitments to extend credit	$ 154.1
Standby letters of credit	$ 2.8
Standby Letters of Credit [Member]
Line of Credit Facility [Line Items]
Standby letter of credit term, or less	2 years

Fair Value Disclosures - Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 132,762	$ 129,422
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	132,762	129,422
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
U.S. Government-sponsored enterprises (GSEs) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	17,971	17,723
U.S. Government-sponsored enterprises (GSEs) [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
U.S. Government-sponsored enterprises (GSEs) [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	17,971	17,723
U.S. Government-sponsored enterprises (GSEs) [Member] \| Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Mortgage-backed securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	105,446	103,680
Mortgage-backed securities [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Mortgage-backed securities [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	105,446	103,680
Mortgage-backed securities [Member] \| Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Other debt securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	948
Other debt securities [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	948
Municipal securities [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	8,397	8,019
Municipal securities [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	0	0
Municipal securities [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	8,397	8,019
Municipal securities [Member] \| Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total securities available for sale	$ 0	$ 0

Fair Value Disclosures - Assets and Liabilities Measured on Nonrecurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	$ 651	$ 239
Foreclosed assets	2,369	2,386
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	0	0
Foreclosed assets	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	0	0
Foreclosed assets	0	0
Significant Other Unobservable Inputs (Level 3) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired loans	651	239
Foreclosed assets	$ 2,369	$ 2,386

Fair Value Disclosures - Significant Unobservable Inputs Used to Value Level 3 Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Impaired loans [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets measured at fair value on non-recurring basis	$ 651	$ 239
Valuation Technique	Appraisal	Cash Flow
Significant Other Unobservable Input	Appraisal Discounts	Discounted Cash Flow / Appraisal Discounts
Weighted Average of Input (as a percent)	13.00%	2.40%
Foreclosed assets [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Assets measured at fair value on non-recurring basis	$ 2,369	$ 2,386
Valuation Technique	Appraisal	Appraisal
Significant Other Unobservable Input	Appraisal Discounts	Appraisal Discounts
Weighted Average of Input (as a percent)	22.50%	12.20%

Fair Value Disclosures - Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Assets:
Cash and cash equivalents, Carrying Amount	$ 82,835,426	$ 68,748,308	$ 71,737,117	$ 79,964,633
Securities available for sale, Carrying Amount	132,762,000	129,422,000
Restricted investments, Carrying Amount	6,080,700	5,627,950
Loans, net, Carrying Amount	859,922,516	808,271,003
Cash and cash equivalents, Estimated Fair Value	82,835,000	68,748,000
Securities available for sale, Estimated Fair Value	132,762,000	129,422,000
Loans, net, Estimated Fair Value	851,841,000	803,057,000
Liabilities:
Noninterest-bearing demand deposits, Carrying Amount	183,324,236	153,482,650
Interest-bearing demand deposits, Carrying Amount	156,149,846	162,702,457
Money Market and Savings deposits, Carrying Amount	324,014,000	274,605,000
Time deposits, Carrying Amount	318,146,778	316,275,340
Securities sold under agreements to repurchase, Carrying Amount	22,945,984	26,621,984
Federal Home Loan Bank advances and other borrowings, Carrying Amount	0	18,505,390
Noninterest-bearing demand deposits, Estimated Fair Value	183,324,000	153,483,000
Interest-bearing demand deposits, Estimated Fair Value	156,150,000	162,702,000
Money Market and Savings deposits, Estimated Fair Value	324,014,000	274,605,000
Time deposits, Estimated Fair Value	318,211,000	316,734,000
Securities sold under agreements to repurchase, Estimated Fair Value	22,946,000	26,622,000
Federal Home Loan Bank advances and other borrowings, Estimated Fair Value	$ 0	$ 18,505,000

Small Business Lending Fund - Narrative (Details) - USD ($)				3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 06, 2017	Jan. 30, 2017	Feb. 04, 2016	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2011
Class of Stock [Line Items]
Preferred stock, shares issued				0		0		12,000
Preferred stock, dividend rate (as a percent)			9.00%						1.00%
Preferred stock dividends				$ 0	$ 270,000	$ 195,000	$ 482,000	$ 1,022,000	$ 120,000
Common stock, par value (in dollars per share)				$ 1		$ 1		$ 1
Proceeds from issuance of common stock						$ 37,591,479	135,079
Payments for redemption of preferred stock	$ 12,000,000
Payment of dividends on preferred stock	$ 195,000					$ 195,000	$ 482,000
SBLF Program [Member]
Class of Stock [Line Items]
Preferred stock, shares issued										12,000
Share price (in dollars per share)										$ 1,000
Preferred stock, redemption price (in dollars per share)										$ 1,000
Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock in public offering (in shares)		2,010,084
Common stock, par value (in dollars per share)		$ 1.00
Proceeds from issuance of common stock		$ 33,200,000

Business Combination - Allocation of Purchase Price (Details) - Atlantic Capital Bank, N.A. [Member]	May 19, 2017 USD ($)
Business Acquisition [Line Items]
Total consideration in cash	$ 1,183,007
Fair value of assets acquired and liabilities assumed:
Cash and cash equivalents	133,000
Loans	24,073,000
Premises and equipment	2,839,000
Core deposit intangible	310,000
Prepaid and other assets	77,000
Deposits	(26,888,000)
Payables and other liabilities	(21,000)
Total fair value of net assets acquired	523,000
Goodwill	$ 660,000

Business Combination - Narrative (Details) - Atlantic Capital Bank, N.A. [Member]	6 Months Ended
	Jun. 30, 2017 USD ($)
Business Acquisition [Line Items]
Pro-forma revenue	$ 178,847
Pro-forma net income	$ 52,465