XML 47 R31.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Loans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
Loans [Abstract] |
Summary of Loan Categories |
|  | December 31,
(In thousands) |  | 2015 |  | 2014
Commercial and industrial |  | $ | 193,430 |  | $ | 203,350
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 108,836 |  |  | 117,754
Construction |  |  | 1,182 |  |  | —
Church, church-related: |  |  |  |  |  |
Mortgage |  |  | 306,728 |  |  | 305,887
Construction |  |  | 28,957 |  |  | 18,612
Industrial Revenue Bonds |  |  | 19,831 |  |  | 23,348
Other |  |  | 91 |  |  | 395
Total loans |  | $ | 659,055 |  | $ | 669,346
Schedule of the Aging Loans by Loan Categories |
|  |  | Performing |  |  | Nonperforming |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | 90 Days |  |  |  |  |  |  |
|  |  |  |  |  |  | 30-59 |  | 60-89 |  | and |  | Non- |  | Total
(In thousands) |  |  | Current |  | Days |  | Days |  | Over |  | accrual |  | Loans
Commercial and industrial |  |  | $ | 193,430 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 193,430
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 105,804 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,032 |  |  |  | 108,836
Construction |  |  |  | 1,182 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,182
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 306,625 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 103 |  |  |  | 306,728
Construction |  |  |  | 28,957 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 28,957
Industrial Revenue Bonds |  |  |  | 19,831 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 19,831
Other |  |  |  | 91 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 91
Total |  |  | $ | 655,920 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,135 |  |  | $ | 659,055
|  |  | 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 Bonds |  |  |  | 23,348 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 23,348
Other |  |  |  | 395 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 395
Total |  |  | $ | 668,858 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 488 |  |  | $ | 669,346
Schedule of Credit Exposure of the Loan Portfolio |
|  |  | 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 |  |  | $ | 190,303 |  |  | $ | 3,127 |  |  | $ | — |  |  | $ | 193,430 |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 104,642 |  |  |  | 1,162 |  |  |  | 3,032 |  |  |  | 108,836 |
Construction |  |  |  | 1,182 |  |  |  | — |  |  |  | — |  |  |  | 1,182 |
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 299,135 |  |  |  | 7,490 |  |  |  | 103 |  |  |  | 306,728 |
Construction |  |  |  | 28,957 |  |  |  | — |  |  |  | — |  |  |  | 28,957 |
Industrial Revenue Bonds |  |  |  | 19,831 |  |  |  | — |  |  |  | — |  |  |  | 19,831 |
Other |  |  |  | 91 |  |  |  | — |  |  |  | — |  |  |  | 91 |
Total |  |  | $ | 644,141 |  |  | $ | 11,779 |  |  | $ | 3,135 |  |  | $ | 659,055 |
| 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.
|  |  | 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 |  |  | $ | 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 Bonds |  |  |  | 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.
Schedule of Recorded Investment and Unpaid Principal Balance for Impaired Loans |
|  |  |  |  |  |  | Related
|  |  |  |  | Unpaid |  | Allowance
|  |  | Recorded |  | Principal |  | for Loan
(In thousands) |  |  | Investment |  | Balance |  | Losses
Commercial and industrial: |  |  |  |  |  |  |
Nonaccrual |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial - Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  |  | 3,032 |  |  |  | 3,032 |  |  |  | 1,039 |
Church - Mortgage: |  |  |  |  |  |  |  |  |  |  |  |  |
Nonaccrual |  |  |  | 103 |  |  |  | 103 |  |  |  | 103 |
Total impaired loans |  |  | $ | 3,135 |  |  | $ | 3,135 |  |  | $ | 1,142 |
|  |  |  |  |  |  | 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 |
Summary of the Allowance for Loan Losses |
|  |  | December 31, |  | Charge- |  |  |  |  |  |  | December 31,
(In thousands) |  |  | 2014 |  | Offs |  | Recoveries |  | Provision |  |  | 2015
Commercial and industrial |  |  | $ | 3,515 |  |  | $ | 30 |  |  | $ | 610 |  |  | $ | (1,012 | ) |  |  | $ | 3,083 |
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 3,060 |  |  |  | — |  |  |  | 8 |  |  |  | (265 | ) |  |  |  | 2,803 |
Construction |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  |  | 9 |
Church, church-related: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  |  | 4,016 |  |  |  | — |  |  |  | 2 |  |  |  | 64 |  |  |  |  | 4,082 |
Construction |  |  |  | 140 |  |  |  | — |  |  |  | — |  |  |  | 77 |  |  |  |  | 217 |
Industrial Revenue Bond |  |  |  | 394 |  |  |  | — |  |  |  | — |  |  |  | (74 | ) |  |  |  | 320 |
Other |  |  |  | 769 |  |  |  | — |  |  |  | 1 |  |  |  | 351 |  |  |  |  | 1,121 |
Total |  |  | $ | 11,894 |  |  | $ | 30 |  |  | $ | 621 |  |  | $ | (850 | ) |  |  | $ | 11,635 |

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=49124121&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=49124121&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + 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