XML 41 R27.htm IDEA: XBRL DOCUMENT
v3.20.1

Loans by Type (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2020
Receivables [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
(In thousands) |  | March 31, 2020 |  | December 31, 2019
Commercial and industrial |  | $ | 399,217 |  | $ | 323,857
Real estate |  |  |  |  |  |
Commercial: |  |  |  |  |  |
Mortgage |  |  | 100,717 |  |  | 101,654
Construction |  |  | 19,528 |  |  | 25,299
Faith-based: |  |  |  |  |  |
Mortgage |  |  | 311,520 |  |  | 305,826
Construction |  |  | 23,792 |  |  | 15,945
Other |  |  | 6 |  |  | 57
Total loans |  | $ | 854,780 |  | $ | 772,638
Schedule of the Aging Loans by Loan Categories | The following table presents the aging of loans by loan categories at March 31, 2020 and December 31, 2019:
|  | Performing |  | Nonperforming |  |
(In thousands) |  | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
March 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 399,217 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 399,217
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 100,717 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 100,717
Construction |  |  | 19,528 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,528
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 311,520 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 311,520
Construction |  |  | 23,792 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,792
Other |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6
Total |  | $ | 854,780 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 854,780
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 323,857 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 323,857
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 101,654 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 101,654
Construction |  |  | 25,299 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,299
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 305,826 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 305,826
Construction |  |  | 15,945 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,945
Other |  |  | 57 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 57
Total |  | $ | 772,638 |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 772,638
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 March 31, 2020 and December 31, 2019:
(In thousands) |  | Loans Subject to Normal Monitoring1 |  | Performing Loans Subject to Special Monitoring2 |  | Nonperforming Loans Subject to Special Monitoring2 |  | Total Loans
March 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 387,444 |  | $ | 11,773 |  | $ | — |  | $ | 399,217
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 99,464 |  |  | 1,253 |  |  | — |  |  | 100,717
Construction |  |  | 19,528 |  |  | — |  |  | — |  |  | 19,528
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 310,236 |  |  | 1,284 |  |  | — |  |  | 311,520
Construction |  |  | 23,792 |  |  | — |  |  | — |  |  | 23,792
Other |  |  | 6 |  |  | — |  |  | — |  |  | 6
Total |  | $ | 840,470 |  | $ | 14,310 |  | $ | — |  | $ | 854,780
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 321,554 |  | $ | 2,303 |  | $ | — |  | $ | 323,857
Real estate |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 100,346 |  |  | 1,308 |  |  | — |  |  | 101,654
Construction |  |  | 25,299 |  |  | — |  |  | — |  |  | 25,299
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 304,513 |  |  | 1,313 |  |  | — |  |  | 305,826
Construction |  |  | 15,945 |  |  | — |  |  | — |  |  | 15,945
Other |  |  | 57 |  |  | — |  |  | — |  |  | 57
Total |  | $ | 767,714 |  | $ | 4,924 |  | $ | — |  | $ | 772,638
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.
Summary of the Allowance for Loan Losses | A summary of the activity in the allowance for loan losses from December 31, 2019 to March 31, 2020 is as follows:
(In thousands) |  | December 31, 2019 |  | Charge- Offs |  | Recoveries |  | Provision |  | March 31, 2020
Commercial and industrial |  | $ | 4,874 |  | $ | — |  | $ | 7 |  | $ | 213 |  | $ | 5,094
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 1,528 |  |  | — |  |  | — |  |  | 24 |  |  | 1,552
Construction |  |  | 191 |  |  | — |  |  | — |  |  | (41) |  |  | 150
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 3,842 |  |  | — |  |  | 1 |  |  | 106 |  |  | 3,949
Construction |  |  | 121 |  |  | — |  |  | — |  |  | 23 |  |  | 144
Total |  | $ | 10,556 |  | $ | — |  | $ | 8 |  | $ | 325 |  | $ | 10,889
A summary of the activity in the allowance for loan losses from December 31, 2018 to March 31, 2019 is as follows:
(In thousands) |  | December 31, 2018 |  | Charge- Offs |  | Recoveries |  | Provision |  | March 31, 2019
Commercial and industrial |  | $ | 4,179 |  | $ | — |  | $ | 11 |  | $ | 529 |  | $ | 4,719
Real estate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 1,417 |  |  | — |  |  | — |  |  | (33) |  |  | 1,384
Construction |  |  | 89 |  |  | — |  |  | — |  |  | 26 |  |  | 115
Faith-based: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mortgage |  |  | 3,961 |  |  | — |  |  | — |  |  | (51) |  |  | 3,910
Construction |  |  | 155 |  |  | — |  |  | — |  |  | (27) |  |  | 128
Other |  |  | 424 |  | $ | — |  | $ | — |  | $ | (194) |  | $ | 230
Total |  | $ | 10,225 |  | $ | — |  | $ | 11 |  | $ | 250 |  | $ | 10,486

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 allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
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