XML 55 R31.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Loans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Loans [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
|  | December 31,
(In thousands) |  | 2014 |  | 2013
Commercial and industrial |  | $ | 203,350 |  | $ | 171,304
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 117,754 |  |  | 128,358
Construction |  |  | — |  |  | 6,632
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 305,887 |  |  | 326,832
Construction |  |  | 18,612 |  |  | 9,817
Industrial Revenue Bond |  |  | 23,348 |  |  | 9,167
Other |  |  | 395 |  |  | 67
Total loans |  | $ | 669,346 |  | $ | 652,177
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at December 31, 2014:
|  |  | Performing |  |  | Nonperforming |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | 30-59 |  |  |  | 60-89 |  |  |  | and |  |  |  | Non- |  |  |  | Total
(In thousands) |  |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
Commercial and industrial |  |  | $ | 203,350 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 203,350
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 117,393 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 361 |  |  |  | 117,754
Construction |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | —
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 305,760 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 127 |  |  |  | 305,887
Construction |  |  |  | 18,612 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18,612
Industrial Revenue Bond |  |  |  | 23,348 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 23,348
Other |  |  |  | 395 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 395
Total |  |  | $ | 668,858 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 488 |  |  | $ | 669,346
The following table presents the aging of loans by loan categories at December 31, 2013:
|  |  | Performing |  |  | Nonperforming |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  | 30-59 |  |  |  | 60-89 |  |  |  | and |  |  |  | Non- |  |  |  | Total
(In thousands) |  |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
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 December 31, 2014:
|  |  | Loans |  | Performing |  | Nonperforming |  |
|  |  | Subject to |  | Loans Subject to |  | Loans Subject |  |
|  |  | Normal |  | Special |  | to Special |  |
(In thousands) |  |  | Monitoring 1 |  | Monitoring2 |  | Monitoring2 |  | Total Loans
Commercial and industrial |  |  | $ | 199,837 |  |  | $ | 3,513 |  |  | $ | — |  |  | $ | 203,350 |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 103,097 |  |  |  | 14,296 |  |  |  | 361 |  |  |  | 117,754 |
Construction |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 304,219 |  |  |  | 1,541 |  |  |  | 127 |  |  |  | 305,887 |
Construction |  |  |  | 18,612 |  |  |  | — |  |  |  | — |  |  |  | 18,612 |
Industrial Revenue Bond |  |  |  | 23,348 |  |  |  | — |  |  |  | — |  |  |  | 23,348 |
Other |  |  |  | 395 |  |  |  | — |  |  |  | — |  |  |  | 395 |
Total |  |  | $ | 649,508 |  |  | $ | 19,350 |  |  | $ | 488 |  |  | $ | 669,346 |
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 obligation.
2 | Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2013:
|  |  | Loans |  | Performing |  | Nonperforming |  |
|  |  | Subject to |  | Loans Subject to |  | Loans Subject to |  |
|  |  | Normal |  | Special |  | Special |  | Total
(In thousands) |  |  | Monitori ng 1 |  | Monitoring2 |  | Monitoring2 |  | Loans
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 obligation.
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 December 31, 2014:
|  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  |  | Recorded |  | Principal |  | for Loan
(In thousands) |  |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |
Nonaccrual |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  |  | 361 |  |  |  | 361 |  |  |  | — |
Church Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  |  | 127 |  |  |  | 127 |  |  |  | 127 |
Total impaired loans |  |  | $ | 488 |  |  | $ | 488 |  |  | $ | 127 |
The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2013:
|  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  |  | Recorded |  | Principal |  | for Loan
(In thousands) |  |  | Investment |  | Balance |  | Losses
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 is as follows:
|  |  | December 31, |  | Charge- |  |  |  |  |  |  | December 31,
(In thousands) |  |  | 2013 |  | Offs |  | Recoveries |  | Provision |  |  | 2014
Commercial and industrial |  |  | $ | 3,139 |  |  | $ | — |  |  | $ | 41 |  |  | $ | 335 |  |  |  | $ | 3,515 |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 3,064 |  |  |  | — |  |  |  | 222 |  |  |  | (226 | ) |  |  |  | 3,060 |
Construction |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  | — |
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 4,375 |  |  |  | 76 |  |  |  | 30 |  |  |  | (313 | ) |  |  |  | 4,016 |
Construction |  |  |  | 124 |  |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  |  | 140 |
Industrial Revenue Bond |  |  |  | 155 |  |  |  | — |  |  |  | — |  |  |  | 239 |  |  |  |  | 394 |
Other |  |  |  | 822 |  |  |  | 3 |  |  |  | 1 |  |  |  | (51 | ) |  |  |  | 769 |
Total |  |  | $ | 11,679 |  |  | $ | 79 |  |  | $ | 294 |  |  | $ | — |  |  |  | $ | 11,894 |

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