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Industry Segment Information | 12 Months Ended
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Dec. 31, 2022
Segment Reporting [Abstract] |
Industry Segment Information | Industry Segment Information The services provided by the Company are classified into two reportable segments: Information Services and Banking Services. Each of these segments provides distinct services that are marketed through different channels. They are managed separately due to their unique service and processing requirements. The Information Services segment provides transportation, energy, telecommunication, and environmental invoice processing and payment services to large corporations. In addition, this segment provides church management software and on-line generosity services primarily for faith-based ministries. The Banking Services segment provides banking services primarily to privately held businesses, franchise restaurants and faith-based ministries, as well as supporting the banking needs of the Information Services segment. The Company’s accounting policies for segments are the same as those described in Note 1 of this report. Management evaluates segment performance based on tax-equivalized (as defined in the footnote to the chart on the following table) pre- tax income after allocations for corporate expenses. Transactions between segments are accounted for at what management believes to be fair value. Substantially all revenue originates from, and all long-lived assets are located within the United States, and no revenue from any customer of any segment exceeds 10% of the Company’s consolidated revenue. Funding sources represent average balances and deposits generated by Information Services and Banking Services and there is no allocation methodology used. Banking Services interest income is determined by actual interest income on loans minus actual interest expense paid on deposits plus/minus an allocation for interest income or expense dependent on the remaining available liquidity of the segment. Information Services interest income is determined by multiplying available liquidity by actual yields on short-term investments and investment securities. Any difference between total segment interest income and overall total Company interest income is included in Corporate, Eliminations, and Other. Summarized information about the Company’s operations in each industry segment for the years ended December 31, 2022, 2021 and 2020 is as follows:
(In thousands) |  | Information Services |  | Banking Services |  | Corporate, Eliminations and Other |  | Total
2022 |  |  |  |  |  |  |  |
Fee income |  | $ | 120,234 |  |  | $ | 3,606 |  |  | $ | 1,142 |  |  | $ | 124,982 |
Interest income* |  | 28,528 |  |  | 40,913 |  |  | (5,426) |  |  | 64,015 |
Interest expense |  | 166 |  |  | 4,143 |  |  | (827) |  |  | 3,482 |
Intersegment income (expense) |  | (3,350) |  |  | 3,350 |  |  | — |  |  | — |
Tax-equivalized pre-tax income* |  | 26,478 |  |  | 21,566 |  |  | (3,455) |  |  | 44,589 |
Goodwill |  | 17,173 |  |  | 136 |  |  | — |  |  | 17,309 |
Other intangible assets, net |  | 4,126 |  |  | — |  |  | — |  |  | 4,126 |
Total assets |  | 1,595,939 |  |  | 1,182,439 |  |  | (205,355) |  |  | 2,573,023 |
Average funding sources |  | 1,379,355 |  |  | 953,346 |  |  | — |  |  | 2,332,701 |
2021 |  |  |  |  |  |  |  |
Fee income |  | $ | 106,678 |  |  | $ | 1,405 |  |  | $ | 1,608 |  |  | $ | 109,691 |
Interest income* |  | 24,332 |  |  | 24,732 |  |  | (1,694) |  |  | 47,370 |
Interest expense |  | — |  |  | 1,171 |  |  | — |  |  | 1,171 |
Intersegment income (expense) |  | (3,222) |  |  | 3,222 |  |  | — |  |  | — |
Tax-equivalized pre-tax income* |  | 25,446 |  |  | 11,004 |  |  | (756) |  |  | 35,694 |
Goodwill |  | 14,126 |  |  | 136 |  |  | — |  |  | 14,262 |
Other intangible assets, net |  | 2,564 |  |  | — |  |  | — |  |  | 2,564 |
Total assets |  | 1,450,594 |  |  | 1,090,626 |  |  | 13,681 |  |  | 2,554,901 |
Average funding sources |  | 1,150,493 |  |  | 876,018 |  |  | — |  |  | 2,026,511 |
2020 |  |  |  |  |  |  |  |
Fee income |  | $ | 97,640 |  |  | $ | 1,515 |  |  | $ | 1,286 |  |  | $ | 100,441 |
Interest income* |  | 20,343 |  |  | 29,494 |  |  | (261) |  |  | 49,576 |
Interest expense |  | — |  |  | 2,362 |  |  | — |  |  | 2,362 |
Intersegment income (expense) |  | (2,315) |  |  | 2,315 |  |  | — |  |  | — |
Tax-equivalized pre-tax income* |  | 16,230 |  |  | 14,973 |  |  | 1,027 |  |  | 32,230 |
Goodwill |  | 14,126 |  |  | 136 |  |  | — |  |  | 14,262 |
Other intangible assets, net |  | 3,423 |  |  | — |  |  | — |  |  | 3,423 |
Total assets |  | 1,188,745 |  |  | 997,483 |  |  | 17,007 |  |  | 2,203,235 |
Average funding sources |  | 902,486 |  |  | 737,962 |  |  | — |  |  | 1,640,448 |
*Presented on a tax-equivalent basis assuming a tax rate of 21%. The tax-equivalent adjustment was approximately $1.7 million for 2022, $1.9 million for 2021, and $1.9 million for 2020.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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