XML 48 R34.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Loans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Receivables [Abstract] |
Summary of Loan Categories | A summary of loan categories is as follows:
| December 31,
(In thousands) | 2021 |  | 2020
Commercial and industrial | $ | 450,336 |  |  | $ | 298,984 |
Real estate: |  |  |
Commercial: |  |  |
Mortgage | 108,759 |  |  | 100,419 |
Construction | 24,797 |  |  | 25,090 |
Faith-based: |  |  |
Mortgage | 355,582 |  |  | 333,661 |
Construction | 14,664 |  |  | 23,818 |
PPP | 6,299 |  |  | 109,704 |
Other | 130 |  |  | — |
Total loans | $ | 960,567 |  |  | $ | 891,676 |
Schedule of Debt | The following table presents the aging of loans by loan categories at December 31, 2021:
| Performing |  | Nonperforming |  |
(In thousands) | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
Commercial and industrial | $ | 450,336 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 450,336 |
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 108,759 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 108,759 |
Construction | 24,797 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 24,797 |
Faith-based: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 355,582 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 355,582 |
Construction | 14,664 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,664 |
PPP | 6,299 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,299 |
Other | 130 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 130 |
Total | $ | 960,567 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 960,567 |
The following table presents the aging of loans by loan categories at December 31, 2020:
| Performing |  | Nonperforming |  |
(In thousands) | Current |  | 30-59 Days |  | 60-89 Days |  | 90 Days and Over |  | Non- accrual |  | Total Loans
Commercial and industrial | $ | 298,984 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 298,984 |
Real estate |  |  |  |  |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 100,419 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 100,419 |
Construction | 25,090 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 25,090 |
Faith-based: |  |  |  |  |  |  |  |  |  |  |
Mortgage | 333,661 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 333,661 |
Construction | 23,818 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,818 |
PPP | 109,704 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 109,704 |
Total | $ | 891,676 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 891,676 |
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, 2021:
(In thousands) | Loans Subject to Normal Monitoring(1) |  | Performing Loans Subject to Special Monitoring(2) |  | Nonperforming Loans Subject to Special Monitoring(2) |  | Total Loans
Commercial and industrial | $ | 440,607 |  |  | $ | 9,729 |  |  | $ | — |  |  | $ | 450,336 |
Real estate |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |
Mortgage | 108,759 |  |  | — |  |  | — |  |  | 108,759 |
Construction | 24,797 |  |  | — |  |  | — |  |  | 24,797 |
Faith-based: |  |  |  |  |  |  |
Mortgage | 352,717 |  |  | 2,865 |  |  | — |  |  | 355,582 |
Construction | 14,664 |  |  | — |  |  | — |  |  | 14,664 |
PPP | 6,299 |  |  | — |  |  | — |  |  | 6,299 |
Other | 130 |  |  | — |  |  | — |  |  | 130 |
Total | $ | 947,973 |  |  | $ | 12,594 |  |  | $ | — |  |  | $ | 960,567 |
(1) | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk and 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, 2020:
(In thousands) | Loans Subject to Normal Monitoring(1) |  | Performing Loans Subject to Special Monitoring(2) |  | Nonperforming Loans Subject to Special Monitoring(2) |  | Total Loans
Commercial and industrial | $ | 284,882 |  |  | $ | 14,102 |  |  | $ | — |  |  | $ | 298,984 |
Real estate |  |  |  |  |  |  |
Commercial: |  |  |  |  |  |  |
Mortgage | 99,044 |  |  | 1,375 |  |  | — |  |  | 100,419 |
Construction | 25,090 |  |  | — |  |  | — |  |  | 25,090 |
Faith-based: |  |  |  |  |  |  |
Mortgage | 330,554 |  |  | 3,107 |  |  | — |  |  | 333,661 |
Construction | 23,818 |  |  | — |  |  | — |  |  | 23,818 |
PPP | 109,704 |  |  | — |  |  | — |  |  | 109,704 |
Total | $ | 873,092 |  |  | $ | 18,584 |  |  | $ | — |  |  | $ | 891,676 |
(1) | Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk and 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 Debtor Troubled Debt Restructuring, Current Period | The recorded investment by category for loans considered as troubled debt restructurings during the year ended December 31, 2020 is as follows:
(In thousands) | Number of Loans |  | Pre-Modification Outstanding Balance |  | Post-Modification Outstanding Balance
Commercial and industrial | 1 |  | $ | 8,773 |  |  | $ | 8,773 |
Faith-based real estate | 1 |  | 1,029 |  |  | 1,029 |
Total | 2 |  | $ | 9,802 |  |  | $ | 9,802 |
Summary of ACL by Category | A summary of the ACL by category for the period ended December 31, 2021 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at December 31, 2020 | $ | 4,635 |  |  | $ | 1,175 |  |  | $ | 5,717 |  |  | $ | 417 |  |  | $ | 11,944 |
Provision for (release of) credit losses (1) | 387 |  |  | (144) |  |  | (48) |  |  | (125) |  |  | 70 |
Recoveries | 12 |  |  | — |  |  | 15 |  |  | — |  |  | 27 |
Balance at December 31, 2021 | $ | 5,034 |  |  | $ | 1,031 |  |  | $ | 5,684 |  |  | $ | 292 |  |  | $ | 12,041 |
(1) | For the period ended December 31, 2021, there was a release of credit losses of $200,000 for unfunded commitments.
A summary of the ACL by category for the period ended December 31, 2020 is as follows:
(In thousands) | C&I |  | CRE |  | Faith-based CRE |  | Construction |  | Total
Allowance for credit losses on loans: |  |  |  |  |  |  |  |  |
Balance at December 31, 2019 | $ | 4,874 |  |  | $ | 1,528 |  |  | $ | 3,842 |  |  | $ | 312 |  |  | $ | 10,556 |
Cumulative effect of accounting change (ASU 2016-13) | (526) |  |  | (401) |  |  | 1,636 |  |  | 14 |  |  | — |
Balance at January 1, 2020 | 4,348 |  |  | 1,127 |  |  | 5,478 |  |  | 326 |  |  | 11,279 |
Provision for credit losses | 268 |  |  | 48 |  |  | 238 |  |  | 91 |  |  | 645 |
Recoveries | 19 |  |  | — |  |  | 1 |  |  | — |  |  | 20 |
Balance at December 31, 2020 | $ | 4,635 |  |  | $ | 1,175 |  |  | $ | 5,717 |  |  | $ | 417 |  |  | $ | 11,944 |
(1) | For the period ended December 31, 2020, there was a provision for credit losses of $165,000 for unfunded commitments.

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

X
- Definition Summary of ACL by Category. + References No definition available. + Details
Name: | cass_SummaryOfAllowanceForCreditLossByCategoryTableTextBlock
Namespace Prefix: | cass_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6402221&loc=d3e15743-112638 + Details
Name: | us-gaap_ScheduleOfDebtorTroubledDebtRestructuringCurrentPeriodTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration