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Summarized Financial Information of Citizens Holding Company - Summarized Statements of Cash Flows Financial Information of Citizens Holding Company (Detail) - USD ($)
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Cash flows from operating activities      
Net income $ 7,588,901 $ 7,449,759 $ 7,149,860
Adjustments to reconcile net income to net cash provided by operating activities      
Stock compensation expense 117,300 115,000  
Increase in other assets (786,043) (784,425) (1,017,032)
Cash flows from financing activities      
Dividends paid to stockholders (4,540,748) (4,341,076) (4,285,371)
Repurchase of company stock (390,205)    
Excess tax benefit from equity grants 1,001   14,566
Proceeds from stock option exercises 27,000   128,950
Net (decrease) increase in cash and due from banks (7,458,040) 6,365,535 (5,521,093)
Citizens Holding Company      
Cash flows from operating activities      
Net income 7,588,901 7,449,759 7,149,860
Adjustments to reconcile net income to net cash provided by operating activities      
Equity in undistributed earnings of Bank [1] (2,191,684) (3,241,870) (2,898,509)
Stock compensation expense 117,300 115,000  
Increase in other assets (103,168) (44,082) (1,032)
Decrease in other liabilities     (400)
Net cash provided by operating activities 5,411,349 4,278,807 4,249,919
Cash flows from financing activities      
Dividends paid to stockholders (4,540,748) (4,341,076) (4,285,371)
Repurchase of company stock (390,205)    
Excess tax benefit from equity grants 1,001    
Proceeds from stock option exercises 27,000   128,950
Net cash used by financing activities (4,902,951) (4,341,076) (4,156,421)
Net (decrease) increase in cash and due from banks 508,398 (62,269) 93,498
Cash, beginning of year 1,688,497 [2] 1,750,766 1,657,268
Cash, end of year $ 2,196,895 [2] $ 1,688,497 [2] $ 1,750,766
[1] Eliminates in consolidation.
[2] Fully or partially eliminates in consolidation.