XML 51 R36.htm IDEA: XBRL DOCUMENT v3.19.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)
1 Months Ended 9 Months Ended
Jul. 25, 2019
USD ($)
Mar. 11, 2019
$ / shares
shares
May 31, 2019
USD ($)
$ / shares
shares
Sep. 30, 2019
USD ($)
$ / shares
shares
Sep. 30, 2018
USD ($)
Mar. 10, 2019
shares
Dec. 31, 2018
USD ($)
$ / shares
shares
Change in Capital Structure [Abstract]              
Number of shares of common stock authorized (in shares) | shares   30,000,000   30,000,000   1,000,000 30,000,000
Common stock, par value (in dollars per share) | $ / shares   $ 1.00   $ 1.00     $ 1.00
Stock split ratio   29          
Pro Forma Information [Abstract]              
Federal tax rate       21.00%      
Mergers and Acquisitions [Abstract]              
Cash paid for acquisition       $ 2,800,000 $ 0    
Change in Accounting Principle [Abstract]              
Cumulative-effect adjustment to retained earnings, net       1,300,000      
Cumulative-effect adjustment to retained earnings, before tax       1,600,000      
Cumulative-effect adjustment to retained earnings, tax       $ 340,000      
West Texas State Bank [Member]              
Mergers and Acquisitions [Abstract]              
Cash paid for acquisition $ 76,100,000            
Initial Public Offering [Member]              
Stock Offering [Abstract]              
Common stock issued and sold (in shares) | shares     3,207,000        
Common stock sold to underwriters (in shares) | shares     507,000        
Offering price (in dollars per share) | $ / shares     $ 17.50        
Aggregate gross proceeds from initial public offering     $ 56,100,000        
Aggregate net proceeds from initial public offering     $ 51,400,000        
City Bank [Member] | Bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       City Bank      
Windmark Insurance Agency, Inc. ("Windmark") [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       Windmark Insurance Agency, Inc. ("Windmark")      
Ruidoso Retail, Inc. [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       Ruidoso Retail, Inc.      
CB Provence, LLC [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       CB Provence, LLC      
CBT Brushy Creek, LLC [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       CBT Brushy Creek, LLC      
CBT Properties, LLC [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Consolidated Subsidiaries       CBT Properties, LLC      
South Plains Financial Capital Trusts (SPFCT) III-V [Member] | Non-bank Subsidiary [Member]              
Subsidiaries Information [Abstract]              
Wholly Owned, Equity Method Subsidiaries       South Plains Financial Capital Trusts (SPFCT) III-V      
Customer Relationships [Member]              
Goodwill and Other Intangible Assets [Abstract]              
Estimated useful lives       5 years      
Employment Agreements [Member]              
Goodwill and Other Intangible Assets [Abstract]              
Estimated useful lives       5 years      
Stock Appreciation Rights (SARs) [Member]              
Change in Accounting Principle [Abstract]              
Fair value in excess of recorded intrinsic value             $ 1,600,000