XML 54 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Loans by Type (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2014
Loans by Type [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | June 30, |  | December 31,
(In thousands) |  | 2014 |  | 2013
Commercial and industrial |  | $ | 202,255 |  | $ | 171,304
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 120,536 |  |  | 128,358
Construction |  |  | 6,712 |  |  | 6,632
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 313,793 |  |  | 326,832
Construction |  |  | 14,061 |  |  | 9,817
Industrial Revenue Bond |  |  | 8,266 |  |  | 9,167
Other |  |  | 80 |  |  | 67
Total loans |  | $ | 665,703 |  | $ | 652,177
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at June 30, 2014 and December 31, 2013:
|  | Performing |  | Nonperforming |  |  |
|  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |
|  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 202,255 |  | $ | - |  | $ | - |  | $ | - |  | $ | - |  | $ | 202,255
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 120,168 |  |  | - |  |  | - |  |  | - |  |  | 368 |  |  | 120,536
Construction |  |  | 6,712 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 6,712
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 312,642 |  |  | - |  |  | - |  |  | - |  |  | 1,151 |  |  | 313,793
Construction |  |  | 14,061 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 14,061
Industrial Revenue Bond |  |  | 8,266 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 8,266
Other |  |  | 80 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 80
Total |  | $ | 664,184 |  | $ | - |  | $ | - |  | $ | - |  | $ | 1,519 |  | $ | 665,703
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 171,293 |  | $ | - |  | $ | - |  | $ | - |  | $ | 11 |  | $ | 171,304
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 127,879 |  |  | - |  |  | - |  |  | - |  |  | 479 |  |  | 128,358
Construction |  |  | 6,632 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 6,632
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 325,091 |  |  | 434 |  |  | - |  |  | - |  |  | 1,307 |  |  | 326,832
Construction |  |  | 9,817 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 9,817
Industrial Revenue Bond |  |  | 9,167 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 9,167
Other |  |  | 67 |  |  | - |  |  | - |  |  | - |  |  | - |  |  | 67
Total |  | $ | 649,946 |  | $ | 434 |  | $ | - |  | $ | - |  | $ | 1,797 |  | $ | 652,177
Schedule of Credit Exposure of the Loan Portfolio | The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of June 30, 2014 and December 31, 2013:
|  | Loans |  | Performing |  | Nonperforming |  |  |
|  | Subject to |  | Loans Subject to |  | Loans Subject |  |  |
|  | Normal |  | Special |  | to Special |  |  |
(In thousands) |  | Monitoring 1 |  | Monitoring 2 |  | Monitoring 2 |  | Total Loans
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 198,643 |  | $ | 3,612 |  | $ | - |  | $ | 202,255
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 103,658 |  |  | 16,510 |  |  | 368 |  |  | 120,536
Construction |  |  | 6,712 |  |  | - |  |  | - |  |  | 6,712
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 312,126 |  |  | 516 |  |  | 1,151 |  |  | 313,793
Construction |  |  | 14,061 |  |  | - |  |  | - |  |  | 14,061
Industrial Revenue Bond |  |  | 8,266 |  |  | - |  |  | - |  |  | 8,266
Other |  |  | 80 |  |  | - |  |  | - |  |  | 80
Total |  | $ | 643,546 |  | $ | 20,638 |  | $ | 1,519 |  | $ | 665,703
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 167,878 |  | $ | 3,415 |  | $ | 11 |  | $ | 171,304
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 119,521 |  |  | 8,358 |  |  | 479 |  |  | 128,358
Construction |  |  | 6,632 |  |  | - |  |  | - |  |  | 6,632
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 323,291 |  |  | 2,234 |  |  | 1,307 |  |  | 326,832
Construction |  |  | 9,817 |  |  | - |  |  | - |  |  | 9,817
Industrial Revenue Bond |  |  | 9,167 |  |  | - |  |  | - |  |  | 9,167
Other |  |  | 67 |  |  | - |  |  | - |  |  | 67
Total |  | $ | 636,373 |  | $ | 14,007 |  | $ | 1,797 |  | $ | 652,177
1 |  | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligations.
2 |  | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
Schedule of Recorded Investment and Unpaid Principal Balance for Impaired Loans | The following table presents the recorded investment and unpaid principal balance for impaired loans at June 30, 2014 and December 31, 2013:
|  |  |  |  | Unpaid |  | Related
|  | Recorded |  | Principal |  | Allowance for
(In thousands) |  | Investment |  | Balance |  | Loan Losses
June 30, 2014 |  |  |  |  |  |  |  |  |
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | - |  | $ | - |  | $ | -
Real estate |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 368 |  |  | 368 |  |  | -
Church - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 1,151 |  |  | 1,151 |  |  | 171
Total impaired loans |  | $ | 1,519 |  | $ | 1,519 |  | $ | 171
December 31, 2013 |  |  |  |  |  |  |  |  |
Commercial and industrial: |  |  |  |  |  |  |  |  |
Nonaccrual |  | $ | 11 |  | $ | 11 |  | $ | 6
Real estate |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 479 |  |  | 479 |  |  | 89
Church - Mortgage: |  |  |  |  |  |  |  |  |
Nonaccrual |  |  | 1,307 |  |  | 1,307 |  |  | 223
Total impaired loans |  | $ | 1,797 |  | $ | 1,797 |  | $ | 318
Summary of the Allowance for Loan Losses | A summary of the activity in the allowance for loan losses from December 31, 2013 to June 30, 2014 is as follows:
|  | December 31, |  | Charge- |  |  |  |  |  |  |  |  | June 30,
(In thousands) |  | 2013 |  | Offs |  | Recoveries |  | Provision |  | 2014
Commercial and industrial |  | $ | 3,036 |  | $ | 3 |  | $ | 30 |  | $ | 18 |  |  | $ | 3,081
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 3,946 |  |  | - |  |  | 221 |  |  | 335 |  |  |  | 4,502
Construction |  |  | 151 |  |  | - |  |  | - |  |  | (8 | ) |  |  | 143
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 4,354 |  |  | 76 |  |  | 2 |  |  | (384 | ) |  |  | 3,896
Construction |  |  | 124 |  |  | - |  |  | - |  |  | 49 |  |  |  | 173
Industrial Revenue Bond |  |  | 68 |  |  | - |  |  | - |  |  | (11 | ) |  |  | 57
Other |  |  | - |  |  | - |  |  | - |  |  | 1 |  |  |  | 1
Total |  | $ | 11,679 |  | $ | 79 |  | $ | 253 |  | $ | 0 |  |  | $ | 11,853

X
- Definition Tabular disclosure for credit exposure of loan portfolio by internally assigned credit grade. + References No definition available. + Details
Name: | cass_ScheduleOfCreditExposureOfLoanPortfolioByInternallyAssignedCreditGradeTableTextBlock
Namespace Prefix: | cass_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for loan categories. + References No definition available. + Details
Name: | cass_ScheduleOfLoanCategoriesTableTextBlock
Namespace Prefix: | cass_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDebtTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration