FAIR VALUE OF FINANCIAL INSTRUMENTS (Details 3) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Financial assets:
Cash and due from banks	$ 2,948	$ 2,577
Interest-bearing deposits with banks	53,098	29,820
Federal funds sold	16,537	16,500
Certificates of deposit	900	900
Other investments	958	965
Loans-net	197,097	184,836
Cash surrender value of life insurance	10,224	10,090
Financial liabilities:
Deposits	351,245	328,862
Advances from Federal Home Loan Bank	5,225	5,235
Commitments to Extend Credit [Member]
Off-balance-sheet financial instruments:
Notional amount	28,885	35,843
Estimated fair value
Letter of Credit [Member]
Off-balance-sheet financial instruments:
Notional amount	1,889	1,889
Estimated fair value
Fair Value, Inputs, Level 1 [Member]
Financial assets:
Cash and due from banks	2,948	2,577
Interest-bearing deposits with banks	53,098	29,820
Federal funds sold	16,537	16,500
Certificates of deposit	900	900
Investment securities
Other investments	958	965
Cash surrender value of life insurance	10,224	10,090
Financial liabilities:
Deposits	228,113	212,820
Advances from Federal Home Loan Bank
Fair Value, Inputs, Level 2 [Member]
Financial assets:
Cash and due from banks
Interest-bearing deposits with banks
Federal funds sold
Certificates of deposit
Investment securities	114,732	123,258
Other investments
Loans-net
Cash surrender value of life insurance
Financial liabilities:
Deposits	123,909	116,391
Advances from Federal Home Loan Bank	5,225	5,235
Fair Value, Inputs, Level 3 [Member]
Financial assets:
Cash and due from banks
Interest-bearing deposits with banks
Federal funds sold
Certificates of deposit
Investment securities
Other investments
Loans-net	196,522	183,929
Cash surrender value of life insurance
Financial liabilities:
Deposits
Advances from Federal Home Loan Bank
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Financial assets:
Cash and due from banks	2,948	2,577
Interest-bearing deposits with banks	53,098	29,820
Federal funds sold	16,537	16,500
Certificates of deposit	900	900
Investment securities	114,732	123,258
Other investments	958	965
Loans-net	197,097	184,836
Cash surrender value of life insurance	10,224	10,090
Financial liabilities:
Deposits	351,245	328,862
Advances from Federal Home Loan Bank	5,225	5,235
Estimate of Fair Value, Fair Value Disclosure [Member]
Financial assets:
Cash and due from banks	2,948	2,577
Interest-bearing deposits with banks	53,098	29,820
Federal funds sold	16,537	16,500
Certificates of deposit	900	900
Investment securities	114,732	123,258
Other investments	958	965
Loans-net	196,522	183,929
Cash surrender value of life insurance	10,224	10,090
Financial liabilities:
Deposits	352,022	329,211
Advances from Federal Home Loan Bank	$ 5,225	$ 5,235

CITIZENS BANCSHARES CORP /GA/ 10-Q