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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2011	Nov. 01, 2011
Entity Registrant Name	CASS INFORMATION SYSTEMS INC
Entity Central Index Key	0000708781
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	cass
Entity Common Stock, Shares Outstanding		9,415,557
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2011

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Assets
Cash and due from banks	$ 13,781	$ 12,277
Interest-bearing deposits in other financial institutions	120,229	67,299
Federal funds sold and other short-term investments	200,773	59,353
Cash and cash equivalents	334,783	138,929
Securities available-for-sale, at fair value	274,572	264,569
Loans	692,385	708,633
Less: Allowance for loan losses	13,010	11,891
Loans, net	679,375	696,742
Premises and equipment, net	9,907	9,617
Investment in bank-owned life insurance	14,241	14,191
Payments in excess of funding	63,831	33,609
Goodwill	7,471	7,471
Other intangible assets, net	187	268
Other assets	21,291	22,639
Total assets	1,405,658	1,188,035
Liabilities:
Noninterest-bearing	125,980	113,097
Interest-bearing	423,812	405,493
Total deposits	549,792	518,590
Accounts and drafts payable	683,239	516,107
Other liabilities	11,894	11,244
Total liabilities	1,244,925	1,045,941
Shareholders' Equity:
Preferred stock, par value $.50 per share; 2,000,000 shares authorized and no shares issued	0	0
Common Stock, par value $.50 per share; 20,000,000 shares authorized and 9,949,324 shares issued at September 30, 2011 and December 31, 2010	4,975	4,975
Additional paid-in capital	47,007	46,653
Retained earnings	120,262	107,263
Common shares in treasury, at cost (533,767 shares at September 30, 2011 and 561,533 shares at December 31, 2010	(12,995)	(13,549)
Accumulated other comprehensive income (loss)	1,484	(3,248)
Total shareholders' equity	160,733	142,094
Total liabilities and shareholders' equity	$ 1,405,658	$ 1,188,035

CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Sep. 30, 2011	Dec. 31, 2010
Preferred stock, par value (in dollars per share)	$ 0.50	$ 0.50
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares Issued	0	0
Common Stock, par value (in dollars per share)	$ 0.50	$ 0.50
Common Stock, shares authorized	20,000,000	20,000,000
Common Stock, shares issued	9,949,324	9,949,324
Treasury stock, shares	533,767	561,533

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Fee Revenue and Other Income:
Information services payment and processing revenue	$ 15,806	$ 13,895	$ 45,372	$ 40,173
Bank service fees	302	367	1,036	1,006
Gains on sales of securities	0	0	48	0
Other	339	139	606	415
Total fee revenue and other income	16,447	14,401	47,062	41,594
Interest Income:
Interest and fees on loans	9,827	10,182	30,209	29,480
Interest and dividends on securities:
Taxable	6	3	24	28
Exempt from federal income taxes	2,475	2,154	7,450	6,403
Interest on federal funds sold and other short-term investments	186	150	510	337
Total interest income	12,494	12,489	38,193	36,248
Interest Expense:
Interest on deposits	1,060	1,249	3,391	3,624
Net interest income	11,434	11,240	34,802	32,624
Provision for loan losses	550	950	1,850	3,000
Net interest income after provision for loan losses	10,884	10,290	32,952	29,624
Total net revenue	27,331	24,691	80,014	71,218
Operating Expense:
Salaries and employee benefits	14,425	13,026	42,277	38,199
Occupancy	581	658	1,786	1,841
Equipment	886	887	2,581	2,701
Amortization of intangible assets	26	26	80	80
Other operating	2,995	2,501	8,958	7,324
Total operating expense	18,913	17,098	55,682	50,145
Income before income tax expense	8,418	7,593	24,332	21,073
Income tax expense	2,358	2,013	6,814	5,844
Net Income	$ 6,060	$ 5,580	$ 17,518	$ 15,229
Basic Earnings Per Share (in dollars per share)	$ 0.65	$ 0.60	$ 1.87	$ 1.63
Diluted Earnings Per Share (in dollars per share)	$ 0.64	$ 0.59	$ 1.85	$ 1.61

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash Flows From Operating Activities:
Net income	$ 17,518	$ 15,229
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,295	3,077
Gains on sales of securities	(48)	0
Provision for loan losses	1,850	3,000
Stock-based compensation expense	1,043	1,133
Increase (decrease) in income tax liability	531	(1,751)
Increase in pension liability	286	640
Other operating activities, net	(1,447)	355
Net cash provided by operating activities	23,028	21,683
Cash Flows From Investing Activities:
Proceeds from sales of securities available-for-sale	5,405	0
Proceeds from maturities of securities available-for-sale	10,185	2,770
Purchase of securities available-for-sale	(19,974)	(11,548)
Net decrease (increase) in loans	15,517	(48,252)
Increase in payments in excess of funding	(30,222)	(17,474)
Purchases of premises and equipment, net	(1,765)	(890)
Net cash used in investing activities	(20,854)	(75,394)
Cash Flows From Financing Activities:
Net increase in noninterest-bearing demand deposits	12,883	7,877
Net increase in interest-bearing demand and savings deposits	31,804	19,729
Net (decrease) increase in time deposits	(13,485)	35,777
Net increase in accounts and drafts payable	167,132	124,694
Cash dividends paid	(4,519)	(3,945)
Distribution of stock awards, net	(249)	(251)
Other financing activities, net	114	4
Net cash provided by financing activities	193,680	183,885
Net increase in cash and cash equivalents	195,854	130,174
Cash and cash equivalents at beginning of period	138,929	79,294
Cash and cash equivalents at end of period	334,783	209,468
Supplemental information:
Cash paid for interest	3,386	3,568
Cash paid for income taxes	$ 6,211	$ 7,621

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2011
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 - Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals, considered necessary for a fair presentation have been included. Certain amounts in the 2010 consolidated financial statements have been reclassified to conform to the 2011 presentation. For further information, refer to the audited consolidated financial statements and related footnotes included in Cass Information System, Inc.’s (“the Company” or “Cass”) Annual Report on Form 10-K for the year ended December 31, 2010.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Name Accounting Research Bulletin (ARB)
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+ Details

Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

Note 2 – Intangible Assets

The Company accounts for intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, “Goodwill and Other Intangible Assets,” which requires that intangibles with indefinite useful lives be tested annually for impairment and those with finite useful lives be amortized over their useful lives. Details of the Company’s intangible assets are as follows:

	September 30, 2011					December 31, 2010
	Gross Carrying		Accumulated			Gross Carrying		Accumulated
(In thousands)	Amount		Amortization			Amount		Amortization
Assets eligible for amortization:
Customer List	$	750	$	(563	)	$	750	$	(482	)
Unamortized intangible assets:
Goodwill		7,698		(227	)		7,698		(227	)
Total intangible assets	$	8,448	$	(790	)	$	8,448	$	(709	)

The customer list is amortized over seven years. Amortization of intangible assets amounted to $80,000 for both nine-month periods ended September 30, 2011 and 2010. Estimated annual amortization of intangibles is as follows: $107,000 in 2011 and 2012, $54,000 in 2013 and zero thereafter.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Earnings Per Share

9 Months Ended

Sep. 30, 2011

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

Note 3 – Earnings Per Share

Basic earnings per share is computed by dividing net income by the weighted-average number of common shares outstanding. Diluted earnings per share is computed by dividing net income by the sum of the weighted-average number of common shares outstanding and the weighted-average number of potential common shares outstanding. There were no anti-dilutive shares in the three-month and nine-month periods ended September 30, 2011 and 2010. The calculations of basic and diluted earnings per share are as follows:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands except share and per share data)	2011		2010		2011		2010
Basic
Net income	$	6,060	$	5,580	$	17,518	$	15,229
Weighted-average common shares outstanding		9,362,921		9,338,006		9,360,119		9,333,884
Basic earnings per share	$	.65	$	.60	$	1.87	$	1.63
Diluted
Net income	$	6,060	$	5,580	$	17,518	$	15,229
Weighted-average common shares outstanding		9,362,921		9,338,006		9,360,119		9,333,884
Effect of dilutive restricted stock, stock
options and stock appreciation rights		115,077		116,960		123,718		105,825
Weighted-average common shares outstanding
assuming dilution		9,477,998		9,454,966		9,483,837		9,439,709
Diluted earnings per share	$	.64	$	.59	$	1.85	$	1.61

Stock Repurchases	9 Months Ended
Stock Repurchases	Sep. 30, 2011
Equity [Abstract]
Treasury Stock [Text Block]	Note 4 – Stock Repurchases The Company maintains a treasury stock buyback program pursuant to which the Board of Directors has authorized the repurchase of up to 300,000 shares of the Company’s common stock. The Company did not repurchase any shares during the nine-month periods ended September 30, 2011 and 2010. Repurchases are made in the open market or through negotiated transactions from time to time depending on market conditions.

Comprehensive Income

9 Months Ended

Sep. 30, 2011

Stockholders Equity Note [Abstract]

Comprehensive Income Note [Text Block]

Note 5 – Comprehensive Income

For the three and nine-month periods ended September 30, 2011 and 2010, unrealized gains and losses on securities available-for-sale and reclassification adjustments for gains included in net income were the Company’s other comprehensive income components. Comprehensive income is summarized as follows:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
(In thousands)	2011		2010		2011			2010
Net income	$	6,060	$	5,580	$	17,518		$	15,229
Other comprehensive income:
Reclassification adjustments for gains included in
net income, net of tax		—		—		(31	)		—
Net unrealized gain on securities
available-for-sale, net of tax		3,778		3,558		4,783			4,066
Total comprehensive income	$	9,838	$	9,138	$	22,270		$	19,295

- Definition

The entire disclosure for comprehensive income. Includes, but is not limited to, the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14-26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Industry Segment Information

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 6 – 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, processing and capital requirements.

The Information Services segment provides freight, utility and telecommunication invoice processing and payment services to large corporations. The Banking Services segment provides banking services primarily to privately-held businesses and churches.

The Company’s accounting policies for segments are the same as those described in the summary of significant accounting policies in the Company’s Annual Report on Form 10-K for the year ended December 31, 2010. Management evaluates segment performance based on net income after allocations for corporate expenses and income taxes. Transactions between segments are accounted for at what management believes to be fair value.

All revenue originates from and all long-lived assets are located within North America, and no revenue from any customer of any segment exceeds 10% of the Company’s consolidated revenue.

Assets represent actual assets owned by Information Services and there is no allocation methodology used. Loans are sold by Banking Services to Information Services to create liquidity when the Bank’s loan-to-deposit ratio is greater than 100%. Segment interest from customers is the actual interest earned on the loans owned by Information Services and Banking Services, respectively.

Summarized information about the Company’s operations in each industry segment is as follows:

					Corporate,
	Information		Banking		Eliminations
(In thousands)	Services		Services		and other			Total
Three Months Ended September 30, 2011
Total Net Revenues:
Revenue from customers	$	21,414	$	5,917	$	—		$	27,331
Intersegment revenue		2,539		466		(3,005	)		—
Net income		3,968		2,092		—			6,060
Goodwill		7,335		136		—			7,471
Other intangible assets, net		187		—		—			187
Total assets		794,998		623,706		(13,046	)		1,405,658
Three Months Ended September 30, 2010
Total Net Revenues:
Revenue from customers	$	19,034	$	5,657	$	—		$	24,691
Intersegment revenue		2,326		416		(2,742	)		—
Net income		3,776		1,804		—			5,580
Goodwill		7,335		136		—			7,471
Other intangible assets, net		295		—		—			295
Total assets		664,112		564,554		(11,237	)		1,217,429
Nine Months Ended September 30, 2011
Total Net Revenues:
Revenue from customers	$	61,950	$	18,064	$	—		$	80,014
Intersegment revenue		7,638		1,407		(9,045	)		—
Net income		11,230		6,288		—			17,518
Goodwill		7,335		136		—			7,471
Other intangible assets, net		187		—		—			187
Total assets		794,998		623,706		(13,046	)		1,405,658
Nine Months Ended September 30, 2010
Total Net Revenues:
Revenue from customers	$	54,813	$	16,405	$	—		$	71,218
Intersegment revenue		6,585		1,209		(7,794	)		—
Net income		10,033		5,196		—			15,229
Goodwill		7,335		136		—			7,471
Other intangible assets, net		295		—		—			295
Total assets		664,112		564,554		(11,237	)		1,217,429

- 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/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Loans by Type

9 Months Ended

Sep. 30, 2011

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 7 – Loans by Type

The following tables present a summary of loan categories by segment and aging of loans by loan classification at September 30, 2011 and December 31, 2010:

					90 Days		Total
	30-59		60-89		and		Past				Total
(In thousands)	Days		Days		Over		Due		Current		Loans
September 30, 2011
Commercial and industrial	$	—	$	—	$	—	$	—	$	151,808	$	151,808
Real estate:
Mortgage – Commercial		—		—		451		451		146,262		146,713
Mortgage – Church & related		—		25		—		25		346,340		346,365
Construction – Commercial		—		—		—		—		6,796		6,796
Construction – Church & related		—		—		—		—		39,497		39,497
Industrial revenue bonds		—		—		—		—		806		806
Other		—		—		—		—		400		400
Total	$	—	$	25	$	451	$	476	$	691,909	$	692,385
December 31, 2010
Commercial and industrial	$	105	$	—	$	—	$	105	$	134,956	$	135,061
Real estate:
Mortgage – Commercial		145		—		490		635		150,566		151,201
Mortgage – Church & related		1,954		—		—		1,954		363,424		365,378
Construction – Commercial		—		—		—		—		18,434		18,434
Construction – Church & related		—		—		—		—		36,318		36,318
Industrial revenue bonds		—		—		—		—		1,014		1,014
Other		—		—		—		—		1,227		1,227
Total	$	2,204	$	—	$	490	$	2,694	$	705,939	$	708,633

The following tables present the recorded investment and unpaid principal balance for impaired loans at September 30, 2011 and December 31, 2010:

			Unpaid		Related
	Recorded		Principal		Allowance for
(In thousands)	Investment		Balance		Loan Losses
September 30, 2011
Commercial and industrial:
Nonaccrual	$	442	$	442	$	430
Troubled debt restructurings continuing to accrue interest		87		87		45
Real estate – mortgage:
Nonaccrual		1,483		1,483		65
Troubled debt restructurings continuing to accrue interest		4,396		4,396		766
Total impaired loans	$	6,408	$	6,408	$	1,306
December 31, 2010
Commercial and industrial:
Nonaccrual	$	46	$	46	$	4
Real estate – mortgage:
Nonaccrual		519		519		116
Total impaired loans	$	565	$	565	$	120

Impaired loans consist primarily of nonaccrual loans, loans greater than 90 days past due and still accruing interest, and troubled debt restructurings continuing to accrue interest. Management measures impairment in accordance with FASB ASC 310, “Allowance for Credit Losses.” At September 30, 2011 and December 31, 2010, all impaired loans were evaluated based on the fair value of the collateral. The fair value of the collateral is based upon an observable market price or current appraised value and therefore, the Company classifies these assets as nonrecurring Level 2. No loans were put on non-accrual that were modified within the last 12 months. There were no loans delinquent 90 days or more and still accruing interest at September 30, 2011 and December 31, 2010. At September 30, 2011 there were two loans totaling $4,483,000 classified as troubled debt restructurings, with a total pre-modification loan balance of $4,486,000. There were no troubled debt restructurings at December 31, 2010. There are two foreclosed loans with an aggregate book value of $1,910,000 which have been recorded as other real estate owned (included in other assets) as of September 30, 2011 and December 31, 2010.

The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of September 30, 2011 and December 31, 2010:

	Commercial		Real
	and		Estate		Real Estate
(In thousands)	Industrial		Mortgage		Construction		Other		Total
September 30, 2011
Loans subject to normal
monitoring1	$	148,118	$	467,157	$	46,293	$	1,206	$	662,774
Loans subject to special
monitoring2:
Performing		3,248		24,438		—		—		27,686
Nonperforming		442		1,483		—		—		1,925
Total	$	151,808	$	493,078	$	46,293	$	1,206	$	692,385
December 31, 2010
Loans subject to normal
monitoring1	$	130,148	$	495,573	$	54,752	$	2,241	$	682,714
Loans subject to special
monitoring2:
Performing		4,867		20,487		—		—		25,354
Nonperforming		46		519		—		—		565
Total	$	135,061	$	516,579	$	54,752	$	2,241	$	708,633

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.

The following table provides information regarding the changes in the allowance for loan losses by segment from December 31, 2010 to September 30, 2011:

	December 31,		Charge							September 30,
(In thousands)	2010		-Offs		Recoveries		Provision			2011
Commercial and industrial	$	2,728	$	741	$	37	$	1,435		$	3,459
Real estate - mortgage		8,491		28		1		535			8,999
Real estate - construction		656		—		—		(108	)		548
Other		16		—		—		(12	)		4
Total	$	11,891	$	769	$	38	$	1,850		$	13,010

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Commitments and Contingencies

9 Months Ended

Sep. 30, 2011

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 8 – Commitments and Contingencies

In the normal course of business, the Company is party to activities that contain credit, market and operational risks that are not reflected in whole or in part in the Company’s consolidated financial statements. Such activities include traditional off-balance sheet credit-related financial instruments and commitments under operating leases. These financial instruments include commitments to extend credit, commercial letters of credit and standby letters of credit. The Company’s maximum potential exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit, commercial letters of credit and standby letters of credit is represented by the contractual amounts of those instruments. At September 30, 2011 and December 31, 2010, no amounts have been accrued for any estimated losses for these instruments.

Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commercial and standby letters of credit are conditional commitments issued by the Company or its subsidiaries to guarantee the performance of a customer to a third party. These off-balance sheet financial instruments generally have fixed expiration dates or other termination clauses and may require payment of a fee. At September 30, 2011, the balance of unused loan commitments, standby and commercial letters of credit were $9,263,000, $22,384,000 and $4,658,000, respectively. Since some of the financial instruments may expire without being drawn upon, the total amounts do not necessarily represent future cash requirements. Commitments to extend credit and letters of credit are subject to the same underwriting standards as those financial instruments included on the consolidated balance sheets. The Company evaluates each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon extension of the credit, is based on management’s credit evaluation of the borrower. Collateral held varies, but is generally accounts receivable, inventory, residential or income-producing commercial property or equipment. In the event of nonperformance, the Company or its subsidiaries may obtain and liquidate the collateral to recover amounts paid under its guarantees on these financial instruments.

The following table summarizes contractual cash obligations of the Company related to operating lease commitments and time deposits at September 30, 2011:

	Amount of Commitment Expiration per Period
			Less than		1-3		3-5		Over 5
(In thousands)	Total		1 Year		Years		Years		Years
Operating lease commitments	$	2,423	$	595	$	992	$	514	$	322
Time deposits		143,633		130,203		10,858		2,572		—
Total	$	146,056	$	130,798	$	11,850	$	3,086	$	322

The Company and its subsidiaries are involved in various pending legal actions and proceedings in which claims for damages are asserted. Management, after discussion with legal counsel, believes the ultimate resolution of these legal actions and proceedings will not have a material effect upon the Company’s consolidated financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 4
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2011

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Note 9 – Stock-Based Compensation

In 2007, the Board and the Company’s shareholders approved the 2007 Omnibus Incentive Stock Plan (the “Omnibus Plan”). The Omnibus Plan permits the issuance of up to 880,000 shares of the Company’s common stock in the form of stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units and performance awards. The Company issues shares out of treasury stock for these awards. During the nine months ended September 30, 2011, 26,017 restricted shares and 75,016 SARs were granted under the Omnibus Plan.

The Company also maintains its other stock-based incentive plans for the restricted common stock previously awarded and the options previously issued and still outstanding. These plans have been superseded by the Omnibus Plan and accordingly, any available restricted stock and stock option grants not yet issued have been cancelled.

Restricted Stock
Restricted shares are amortized to expense over the three-year vesting period. As of September 30, 2011, the total unrecognized compensation expense related to non-vested common stock was $1,095,000 and the related weighted-average period over which it is expected to be recognized is approximately 1.0 years.

Following is a summary of the activity of the restricted stock:

	Nine Months Ended
	September 30, 2011
	Shares		Fair Value
Balance at December 31, 2010	50,271		$	28.51
Granted	26,017			36.35
Vested	(28,580	)		28.43
Balance at September 30, 2011	47,708		$	32.84

Stock Options

Stock options vest and expire over a period not to exceed seven years. As of September 30, 2011, the total unrecognized compensation expense related to non-vested stock options was $17,000, and the related weighted-average period over which it is expected to be recognized is approximately 1.2 years. Following is a summary of the activity of the stock options during the nine-month period ended September 30, 2011:

			Weighted-		Average	Aggregate
			Average		Remaining	Intrinsic
			Exercise		Contractual	Value
	Shares		Price		Term Years	(In thousands)
Outstanding at December 31, 2010	36,628		$	18.36	1.56	$	717
Exercised	(6,584	)		14.47
Outstanding at September 30, 2011	30,044			19.21	1.03	$	356
Exercisable at September 30, 2011	26,704		$	19.03	1.00	$	321

The total intrinsic value of options exercised was $156,000 and $60,000 for the nine-month periods ended September 30, 2011 and 2010, respectively. Following is a summary of the activity of the non-vested stock options during the nine-month period ended September 30, 2011:

			Weighted-Average
	Shares		Grant Date Fair Value
Non-vested at December 31, 2010	12,440		$	2.94
Vested	(9,100	)		2.93
Non-vested at September 30, 2011	3,340		$	2.95

SARs

SARs vest over a three-year period, with one-third of the shares vesting and becoming exercisable each year on the anniversary date of the grant, and they expire 10 years from the original grant date. As of September 30, 2011, the total unrecognized compensation expense was $759,000 and the related weighted-average period over which it is expected to be recognized is 1.1 years. Following is a summary of the activity of the Company’s SARs program for the nine-month period ended September 30, 2011:

			Weighted-		Average	Aggregate
			Average		Remaining	Intrinsic
			Exercise		Contractual	Value
	Shares		Price		Term Years	(In thousands)
Outstanding at December 31, 2010	241,755		$	27.34	7.38	$	2,562
Granted	75,016			36.24
Exercised	(14,396	)		12.20
Outstanding at September 30, 2011	302,375		$	29.55	7.68	$	452
Exercisable at September 30, 2011	171,158		$	27.47	3.91	$	613

Following is a summary of the activity of the non-vested SARs during the nine-month period ended September 30, 2011:

			Weighted-Average
	Shares		Grant Date Fair Value
Non-vested at December 31, 2010	141,201		$	27.18
Granted	75,016			36.24
Vested	(85,000	)		27.36
Non-vested at September 30, 2011	131,217		$	32.28

The Company uses the Black-Scholes pricing model to determine the fair value of the SARs at the date of grant. Following are the assumptions used to estimate the per-share fair value of SARs granted:

	Nine Months Ended
	September 30,
	2011		2010
Risk free interest rate	2.70	%	3.33	%
Expected life	7 yrs.		7 yrs.
Expected volatility	27.86	%	30.00	%
Expected dividend yield	1.77	%	1.86	%

The risk-free interest rate is based on the zero-coupon U.S. Treasury yield for the period equal to the expected life of the SARs at the time of the grant. The expected life was derived using the historical exercise activity. The Company uses historical volatility for a period equal to the expected life of the rights using average monthly closing market prices of the Company’s stock as reported on The Nasdaq Global Market. The expected dividend yield is based on the Company’s current rate of annual dividends.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Defined Pension Plans

9 Months Ended

Sep. 30, 2011

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

Note 10 – Defined Pension Plans

The Company has a noncontributory defined benefit pension plan, which covers most of its employees. The Company accrues and makes contributions designed to fund normal service costs on a current basis using the projected unit credit with service proration method to amortize prior service costs arising from improvements in pension benefits and qualifying service prior to the establishment of the plan over a period of approximately 30 years. Disclosure information is based on a measurement date of December 31 of the corresponding year.

The following table represents the components of the net periodic pension costs:

	Estimated			Actual
(In thousands)	2011			2010
Service cost – benefits earned during the year	$	2,073		$	1,771
Interest cost on projected benefit obligation		2,422			2,290
Expected return on plan assets		(3,314	)		(2,440	)
Net amortization		604			616
Net periodic pension cost	$	1,785		$	2,237

Pension costs recorded to expense related to the noncontributory defined benefit pension plan were $415,000 and $594,000 for the three-month periods ended September 30, 2011 and 2010, respectively, and totaled $1,347,000 and $1,678,000 for the nine-month periods ended September 30, 2011 and 2010, respectively. The Company made a contribution of $450,000 to the plan during the three-month period ended September 30, 2011, for a total of $1,350,000 for the nine-month period ended September 30, 2011 and expects to contribute at least an additional $450,000 in 2011.

In addition to the above funded benefit plan, the Company has an unfunded supplemental executive retirement plan which covers key executives of the Company. This is a noncontributory plan in which the Company and its subsidiaries make accruals designed to fund normal service costs on a current basis using the same method and criteria as its defined benefit plan.

The following table represents the components of the net periodic pension costs for 2010 and an estimate for 2011:

	Estimated		Actual
(In thousands)	2011		2010
Service cost – benefits earned during the year	$	90	$	78
Interest cost on projected benefit obligation		295		315
Net amortization		249		258
Net periodic pension cost	$	634	$	651

Pension costs recorded to expense related to the unfunded supplemental executive retirement plan were $159,000 and $158,000 for the three-month periods ended September 30, 2011 and 2010, respectively, and were $476,000 and $488,000 for the nine-month periods ended September 30, 2011 and 2010, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Name FASB Staff Position (FSP)
-Number FAS106-2
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2011
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 11 – Income Taxes As of September 30, 2011, the Company’s unrecognized tax benefits were approximately $2,090,000, of which $1,456,000 would, if recognized, affect the Company’s effective tax rate. As of December 31, 2010, the Company's unrecognized tax benefits were approximately $1,877,000, of which $1,465,000 would, if recognized, affect the Company's effective tax rate. During the next twelve months, the Company may realize a reduction of its unrecognized tax benefits of approximately $244,000 due to the lapse of federal and state statutes of limitations. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The Company had $149,000 and $106,000 of gross interest accrued as of September 30, 2011 and December 31, 2010, respectively. There were no penalties for unrecognized tax benefits accrued at September 30, 2011 and December 31, 2010. The Company is subject to income tax in the U.S. federal jurisdiction and numerous state jurisdictions. U.S. federal income tax returns for tax years 2007 through 2010 remain subject to examination by the Internal Revenue Service. In addition, the Company is subject to state tax examinations for the tax years 2006 through 2010.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Section 50
-Paragraph 15
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
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-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Investment Securities Available for Sale

9 Months Ended

Sep. 30, 2011

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Note 12 – Investment Securities Available for Sale

Investment securities available-for-sale are recorded at fair value on a recurring basis. The Company’s investment securities available-for-sale are measured at fair value using Level 2 valuations. The market evaluation utilizes several sources which include “observable inputs” rather than “significant unobservable inputs” and therefore falls into the Level 2 category. The amortized cost, gross unrealized gains, gross unrealized losses and fair value of investment securities are summarized as follows:

	September 30, 2011
			Gross		Gross
	Amortized		Unrealized		Unrealized
(In thousands)	Cost		Gains		Losses		Fair Value
State and political subdivisions	$	258,622	$	16,069	$	119	$	274,572

	December 31, 2010
			Gross		Gross
	Amortized		Unrealized		Unrealized
(In thousands)	Cost		Gains		Losses		Fair Value
State and political subdivisions	$	255,929	$	9,829	$	1,189	$	264,569

The fair values of securities with unrealized losses are as follows:

September 30, 2011

Less than 12 months

12 months or more

Total

Estimated

Unrealized

Estimated

Unrealized

Estimated

Unrealized

(In thousands)

Fair Value

Losses

Fair Value

Losses

Fair Value

Losses

State and political

subdivisions

15,900

119

—

15,900

119

December 31, 2010

Less than 12 months

12 months or more

Total

Estimated

Unrealized

Estimated

Unrealized

Estimated

Unrealized

(In thousands)

Fair Value

Losses

Fair Value

Losses

Fair Value

Losses

State and political

subdivisions

53,741

1,189

—

53,741

1,189

There were 17 securities (none greater than 12 months) in an unrealized loss position as of September 30, 2011. There were 61 securities (none greater than 12 months) in an unrealized loss position as of December 31, 2010. All unrealized losses were reviewed to determine whether the losses were other than temporary. Management believes that all unrealized losses are temporary since they were market driven, and the Company has the ability and intent to hold these securities until recovery.

The amortized cost and fair value of investment securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because borrowers have the right to prepay obligations with or without prepayment penalties.

	September 30, 2011
(In thousands)	Amortized Cost		Fair Value
Due in 1 year or less	$	12,674	$	12,852
Due after 1 year through 5 years		39,639		42,341
Due after 5 years through 10 years		97,522		106,439
Due after 10 years		108,787		112,940
Total	$	258,622	$	274,572

There were no securities pledged to secure public deposits and for other purposes at September 30, 2011.

Proceeds from sales of investment securities classified as available for sale were $0 for both the three months ended September 30, 2011 and 2010, and were $5,405,000 and $0 for the nine months ended September 30, 2011 and 2010, respectively. Gross realized gains were $0 for both the three months ended September 30, 2011 and 2010, and were $48,000 and $0 for the nine months ended September 30, 2011 and 2010, respectively.

- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (other than those equity securities accounted for under the equity or cost methods of accounting) with readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Glossary Debt Security
-URI http://asc.fasb.org/extlink&oid=6509901
-Topic 320

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694
-Topic 320

+ Details

Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2011

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 13 – Fair Value of Financial Instruments

Following is a summary of the carrying amounts and fair values of the Company’s financial instruments:

	September 30, 2011				December 31, 2010
	Carrying				Carrying
(In thousands)	Amount		Fair Value		Amount		Fair Value
Balance sheet assets:
Cash and cash equivalents	$	334,783	$	334,783	$	138,929	$	138,929
Investment securities		274,572		274,572		264,569		264,569
Loans, net		679,375		686,096		696,742		710,294
Accrued interest receivable		5,736		5,736		5,857		5,857
Total	$	1,294,466	$	1,301,187	$	1,106,097	$	1,119,649
Balance sheet liabilities:
Deposits	$	549,792	$	549,792	$	518,590	$	518,590
Accounts and drafts payable		683,239		683,239		516,107		516,107
Short-term borrowings		—		—		9		9
Accrued interest payable		213		213		208		208
Total	$	1,233,244	$	1,233,244	$	1,034,914	$	1,034,914

The following methods and assumptions were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate that value:

Cash and Other Short-term Instruments – For cash and cash equivalents, accrued interest receivable, accounts and drafts payable, short-term borrowings and accrued interest payable, the carrying amount is a reasonable estimate of fair value because of the demand nature or short maturities of these instruments.

Loans – The fair value of loans is estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities.

Deposits – The fair value of demand deposits, savings deposits and certain money market deposits is the amount payable on demand at the reporting date. The fair value of fixed-maturity certificates of deposit is estimated using the rates currently offered for deposits of similar remaining maturities. The fair value estimates above do not include the benefit that results from the low-cost funding provided by the deposit liabilities compared to the cost of borrowing funds in the market or the benefit derived from the customer relationship inherent in existing deposits.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-Subparagraph a-d
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2011
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 14 – Subsequent Events On October 17, 2011, the Company’s board of directors declared a 10% stock dividend payable December 15, 2011 to shareholders of record December 5, 2011. Shareholders will receive one additional share of Cass stock for each 10 shares owned. No fractional shares will be issued. Shareholders will receive cash for any fractional shares owned based on the share price reported by NASDAQ at the close of trading December 5, 2011. The Company’s board of directors also authorized the repurchase of up to 300,000 shares of the company’s common stock pursuant to the company’s treasury stock buyback program. Repurchases are made in the open market or through negotiated transactions from time to time, depending on market conditions.