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Capital Requirements and Regulatory Restrictions
 12 Months Ended
Dec. 31, 2011
Banking and Thrift [Abstract]  
Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 2
Capital Requirements and Regulatory Restrictions

The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory, and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company and the Bank’s capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.

Quantitative measures established by regulators to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of total and Tier I capital to risk-weighted assets, and of Tier I capital to average assets. Management believes that as of December 31, 2011 and 2010, the Company and the Bank met all capital adequacy requirements to which they are subject.

The Bank is also subject to the regulatory framework for prompt corrective action. As of December 31, 2011 and 2010 the most recent notification from the regulatory agencies categorized the Bank as well capitalized. To be categorized as well capitalized, the Bank must maintain minimum total risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category.

Subsidiary dividends are a significant source of funds for payment of dividends by the Company to its shareholders. At December 31, 2011, unappropriated retained earnings of $20,465,000 were available at the Bank for the declaration of dividends to the Company without prior approval from regulatory authorities. However, dividends paid by the Bank to the Company would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements.

There were no restricted funds on deposit used to meet regulatory reserve requirements at December 31, 2011 and 2010.

The Company’s and the Bank’s actual and required capital amounts and ratios as are as follows:

Capital Requirement to be
Actual Requirements Well Capitalized
(In thousands) Amount   Ratio Amount   Ratio Amount   Ratio
At December 31, 2011
Total capital (to risk-weighted assets)
       Cass Information Systems, Inc. $ 166,605    19.03 % $ 70,033    8.00 % $ N/A N/A %
       Cass Commercial Bank 66,851 12.71 42,070 8.00 52,588 10.00
Tier I capital (to risk-weighted assets)
       Cass Information Systems, Inc. 155,638 17.78 35,016 4.00 N/A N/A
       Cass Commercial Bank 60,248 11.46 21,035 4.00 31,553 6.00
Tier I capital (to average assets)
       Cass Information Systems, Inc. 155,638 11.53 40,502 3.00 N/A N/A
       Cass Commercial Bank 60,248 9.49 19,044 3.00 31,741 5.00
At December 31, 2010
Total capital (to risk-weighted assets)
       Cass Information Systems, Inc. $      148,659 16.82 % $      70,695 8.00 % $      N/A N/A %
       Cass Commercial Bank 58,838 10.72 43,916 8.00   54,895 10.00
Tier I capital (to risk-weighted assets)      
       Cass Information Systems, Inc.   137,603 15.57     35,348 4.00 N/A N/A
       Cass Commercial Bank 51,955 9.46 21,958 4.00   32,937 6.00
Tier I capital (to average assets)  
       Cass Information Systems, Inc. 137,603 11.18 36,923 3.00 N/A   N/A
       Cass Commercial Bank       51,955       8.92       17,472       3.00       29,121       5.00