Cass Information Systems (CASS) 10-K 8 Mar 17 2016 FY Annual report Financial data

DOCUMENT AND ENTITY INFORMATION

DOCUMENT AND ENTITY INFORMATION - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Mar. 01, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	CASS INFORMATION SYSTEMS INC
Entity Central Index Key	708,781
Trading Symbol	cass
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		11,197,226
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 548,000,000

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and due from banks	$ 11,814	$ 9,015
Interest-bearing deposits in other financial institutions	136,852	176,405
Federal funds sold and other short-term investments	118,077	67,752
Cash and cash equivalents	266,743	253,172
Securities available-for-sale, at fair value	390,552	375,696
Loans	664,866	659,055
Less allowance for loan losses	10,175	11,635
Loans, net	654,691	647,420
Premises and equipment, net	21,086	19,648
Investments in bank-owned life insurance	16,445	15,933
Payments in excess of funding	105,347	105,526
Goodwill	11,590	11,590
Other intangible assets, net	1,997	2,405
Other assets	36,388	24,116
Total assets	1,504,839	1,455,506
Deposits
Noninterest-bearing	214,656	181,823
Interest-bearing	407,305	464,661
Total deposits	621,961	646,484
Accounts and drafts payable	642,287	577,259
Other liabilities	32,556	24,385
Total liabilities	1,296,804	1,248,128
Shareholders' Equity:
Preferred stock, par value $.50 per share; 2,000,000 shares authorized and no shares issued
Common stock, par value $.50 per share; 40,000,000 shares authorized, 11,931,147 shares issued at December 31, 2016 and 2015	5,966	5,966
Additional paid-in capital	128,455	126,290
Retained earnings	118,363	103,994
Common shares in treasury, at cost (742,681 and 598,875 shares at December 31, 2016 and 2015, respectively)	(30,206)	(22,208)
Accumulated other comprehensive loss	(14,543)	(6,664)
Total shareholders' equity	208,035	207,378
Total liabilities and shareholders' equity	$ 1,504,839	$ 1,455,506

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
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
Common stock, par value (in dollars per share)	$ 0.50	$ 0.50
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	11,931,147	11,931,147
Treasury stock, shares	742,681	598,875

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fee Revenue and Other Income:
Information services payment and processing revenue	$ 83,713	$ 78,622	$ 77,427
Bank service fees	1,276	1,223	1,132
Gains on sales of securities	387	2,910	23
Other	760	613	1,325
Total fee revenue and other income	86,136	83,368	79,907
Interest Income:
Interest and fees on loans	29,063	28,669	29,726
Interest and dividends on securities:
Taxable	143	38	29
Exempt from federal income taxes	9,658	9,460	9,412
Interest on federal funds sold and other short-term investments	1,066	543	592
Total interest income	39,930	38,710	39,759
Interest Expense:
Interest on deposits	2,029	2,111	2,460
Total interest expense	2,029	2,111	2,460
Net interest income	37,901	36,599	37,299
Provision for loan losses	(1,500)	(850)
Net interest income after provision for loan losses	39,401	37,449	37,299
Total net revenue	125,537	120,817	117,206
Operating Expense:
Personnel	72,581	70,314	66,100
Occupancy	3,390	3,400	3,172
Equipment	4,451	4,291	4,130
Amortization of intangible assets	408	408	483
Other operating	12,643	11,370	11,529
Total operating expense	93,473	89,783	85,414
Income before income tax expense	32,064	31,034	31,792
Income tax expense	7,716	7,978	7,759
Net income	$ 24,348	$ 23,056	$ 24,033
Basic Earnings Per Share	$ 2.18	$ 2.03	$ 2.09
Diluted Earnings Per Share	$ 2.15	$ 2	$ 2.06

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Comprehensive income:
Net income	$ 24,348	$ 23,056	$ 24,033
Other comprehensive income:
Net unrealized (loss) gain on securities available-for-sale	(10,644)	1,527	8,333
Tax effect	3,954	(567)	(3,096)
Reclassification adjustments for gains included in net income	(387)	(2,910)	(23)
Tax effect	144	1,081	8
FASB ASC 715 adjustment	(1,435)	6,256	(14,621)
Tax effect	531	(2,324)	5,432
Foreign currency translation adjustments	(42)	(96)	(104)
Total comprehensive income	$ 16,469	$ 26,023	$ 19,962

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows From Operating Activities:
Net income	$ 24,348	$ 23,056	$ 24,033
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,429	8,859	8,181
Net gains on sales of securities	(387)	(2,910)	(23)
Stock-based compensation expense	1,959	2,059	2,041
Provisions for loan losses	(1,500)	(850)
Deferred income tax expense (benefit)	319	(137)	(621)
Increase (decrease) in income tax liability	357	47	(24)
Increase in pension liability	4,137	4,550	2,282
Other operating activities, net	(3,473)	(1,181)	(1,026)
Net cash provided by operating activities	35,189	33,493	34,843
Cash Flows From Investing Activities:
Proceeds from sales of securities available-for-sale	21,491	99,347	587
Proceeds from maturities of securities available-for-sale	43,524	38,460	18,340
Purchase of securities available-for-sale	(96,290)	(161,279)	(54,054)
Net (increase) decrease in loans	(5,771)	10,882	(16,954)
Decrease (increase) in payments in excess of funding	179	14,701	(42,577)
Purchases of premises and equipment, net	(4,684)	(5,747)	(6,291)
Net cash used in investing activities	(41,551)	(3,636)	(100,949)
Cash Flows From Financing Activities:
Net increase in noninterest-bearing demand deposits	32,833	22,824	15,158
Net (decrease) increase in interest-bearing demand and savings deposits	(51,440)	23,536	39,766
Net decrease in time deposits	(5,916)	(18,075)	(19,221)
Net increase (decrease) in accounts and drafts payable	65,028	(78,169)	111,475
Cash dividends paid	(9,979)	(9,697)	(9,337)
Purchase of common shares for treasury	(9,215)	(10,951)	(1,848)
Other financing activities, net	(1,378)	(488)	(814)
Net cash provided by (used in) financing activities	19,933	(71,020)	135,179
Net increase (decrease) in cash and cash equivalents	13,571	(41,163)	69,073
Cash and cash equivalents at beginning of year	253,172	294,335	225,262
Cash and cash equivalents at end of year	266,743	253,172	294,335
Supplemental information:
Cash paid for interest	2,017	2,133	2,491
Cash paid for income taxes	$ 7,061	$ 8,190	$ 8,476

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2013	$ 5,966	$ 125,062	$ 75,939	$ (10,980)	$ (5,560)	$ 190,427
Net income			24,033			24,033
Cash dividends			(9,337)			(9,337)
Issuance of common shares pursuant to stock-based compensation plan, net		(594)		(38)		(632)
Exercise of stock options and SARs		(340)		159		(181)
Stock-based compensation expense		2,041				2,041
Purchase of common shares				(1,848)		(1,848)
Other comprehensive income (loss)					(4,071)	(4,071)
Balance at Dec. 31, 2014	5,966	126,169	90,635	(12,707)	(9,631)	200,432
Net income			23,056			23,056
Cash dividends			(9,697)			(9,697)
Issuance of common shares pursuant to stock-based compensation plan, net		(1,250)		797		(453)
Exercise of stock options and SARs		(687)		293		(394)
Stock-based compensation expense		2,058				2,058
Purchase of common shares				(10,591)		(10,591)
Other comprehensive income (loss)					2,967	2,967
Balance at Dec. 31, 2015	5,966	126,290	103,994	(22,208)	(6,664)	207,378
Net income			24,348			24,348
Cash dividends			(9,979)			(9,979)
Issuance of common shares pursuant to stock-based compensation plan, net		(1,231)		566		(665)
Exercise of stock options and SARs		(1,364)		651		(713)
Stock-based compensation expense		1,959				1,959
Purchase of common shares				(9,215)		(9,215)
Excess tax benefits associated with stock based compensation		2,801				2,801
Other comprehensive income (loss)					(7,879)	(7,879)
Balance at Dec. 31, 2016	$ 5,966	$ 128,455	$ 118,363	$ (30,206)	$ (14,543)	$ 208,035

CONSOLIDATED STATEMENTS OF SHA8

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Cash dividends, per share	$ 0.89	$ 0.85	$ 0.81
Stock Issued During Period, Shares, Purchase of Assets	187,123	216,412	39,502
Stock issued pursuant to stock-based compensation	36,196	42,786	22,629

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1 Summary of Significant Accounting Policies Summary of Operations Cass Information Systems, Inc . (the “Company”) provides payment and information services, which include processing and payment of transportation, energy, telecommunications and environmental invoices. These services include the acquisition and management of data, information delivery and financial exchange. The consolidated balance sheet captions, “Accounts and drafts payable” and “Payments in excess of funding,” represent the Company’s resulting financial position related to the payment services that are performed for customers. The Company also provides a full range of banking services to individual, corporate and institutional customers through Cass Commercial Bank (the “Bank”), its wholly owned bank subsidiary. Basis of Presentation The accounting and reporting policies of the Company and its subsidiaries conform to U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination of intercompany transactions. Certain amounts in the 2015 and 2014 consolidated financial statements have been reclassified to conform to the 2016 presentation. Such reclassifications have no effect on previously reported net income or shareholders’ equity. Use of Estimates In preparing the consolidated financial statements, Company management is required to make estimates and assumptions which significantly affect the reported amounts in the consolidated financial statements. Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, the Company considers cash and due from banks, interest-bearing deposits in other financial institutions, federal funds sold and other short-term investments as segregated in the accompanying consolidated balance sheets to be cash equivalents. Investment in Debt Securities The Company classifies its debt marketable securities as available-for-sale. Securities classified as available-for-sale are carried at fair value. Unrealized gains and losses, net of the related tax effect, are excluded from earnings and reported in accumulated other comprehensive income, a component of shareholders’ equity. A decline in the fair value of any available-for-sale security below cost that is deemed other than temporary results in a charge to earnings and the establishment of a new cost basis for the security. To determine whether impairment is other than temporary, the Company considers guidance provided in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 320 - Investments – Debt and Equity Securities . When determining whether a debt security is other-than-temporarily impaired, the Company assesses whether it has the intent to sell the security and whether it is more likely than not that the Company will be required to sell prior to recovery of the amortized cost basis. Evidence considered in this assessment includes the reasons for impairment, the severity and duration of the impairment, changes in value subsequent to year-end and forecasted performance of the investee. Premiums and discounts are amortized or accreted to interest income over the estimated lives of the securities using the level-yield method. Interest income is recognized when earned. Gains and losses are calculated using the specific identification method. Allowance for Loan Losses (ALLL) The ALLL is increased by provisions charged to expense and is available to absorb charge-offs, net of recoveries. Management utilizes a systematic, documented approach in determining the appropriate level of the ALLL. Management’s approach provides for estimated credit losses on individually evaluated loans in accordance with FASB ASC 310 - Allowance for Credit Losses (“ASC 310”). These estimates are based upon a number of factors, such as payment history, financial condition of the borrower, expected future cash flows and discounted collateral exposure. Estimated credit losses inherent in the remainder of the portfolio are estimated in accordance with FASB ASC 450 - Contingencies . These loans are segmented into groups based on similar risk characteristics. Historical loss rates for each risk group, which are updated quarterly, are generally quantified using all recorded loan charge-offs and recoveries over a prescribed look-back period. These historical loss rates for each risk group are used as the starting point to determine the level of the allowance. The Company’s methodology incorporates an estimated loss emergence period for each risk group. The loss emergence period is the period of time from when a borrower experiences a loss event and when the actual loss is recognized in the financial statements, generally at the time of initial charge-off of the loan balance. The Company’s methodology also includes qualitative risk factors that allow management to adjust its estimates of losses based on the most recent information available and to address other limitations in the quantitative component that is based on historical loss rates. Such risk factors are generally reviewed and updated quarterly, as appropriate, and are adjusted to reflect changes in national and local economic conditions and developments, the volume and severity of delinquent and internally classified loans, loan concentrations, assessment of trends in collateral values, assessment of changes in borrowers’ financial stability, and changes in lending policies and procedures, including underwriting standards and collections, charge-off and recovery practices. Management believes the ALLL is adequate to absorb probable losses in the loan portfolio. Additionally, various regulatory agencies, as an integral part of their examination process, periodically review the Company’s ALLL. Such agencies may require the Company to increase the ALLL based on their judgments and interpretations about information available to them at the time of their examinations. Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed over the estimated useful lives of the assets, or the respective lease terms for leasehold improvements, using straight-line and accelerated methods. Estimated useful lives do not exceed 40 years for buildings, the lesser of 10 years or the life of the lease for leasehold improvements and range from 3 to 7 years for software, equipment, furniture and fixtures. Maintenance and repairs are charged to expense as incurred. Intangible Assets Cost in excess of fair value of net assets acquired has resulted from business acquisitions. Goodwill and intangible assets with indefinite useful lives are not amortized, but instead are tested for impairment at least annually. Intangible assets with definite useful lives are amortized on a straight-line basis over their respective estimated useful lives. Periodically, the Company reviews intangible assets for events or changes in circumstances that may indicate that the carrying amount of the assets may not be recoverable. Based on those reviews, adjustments of recorded amounts have not been required. Non-marketable Equity Investments The Company accounts for non-marketable equity investments, in which it holds less than a 20% ownership, under the cost method. Under the cost method of accounting, investments are carried at cost and are adjusted only for other than temporary declines in fair value, distributions of earnings and additional investments. The Company periodically evaluates whether any declines in fair value of its investments are other than temporary. In performing this evaluation, the Company considers various factors including any decline in market price, where available, the investee's financial condition, results of operations, operating trends and other financial ratios. Non-marketable equity investments are included in other assets on the consolidated balance sheets. Foreclosed Assets Real estate acquired as a result of foreclosure is initially recorded at fair value less estimated selling costs. Fair value is generally determined through the receipt of appraisals. Any write down to fair value at the time the property is acquired is recorded as a charge-off to the allowance for loan losses. Any decline in the fair value of the property subsequent to acquisition is recorded as a charge to non-interest expense. Treasury Stock Purchases of the Company’s common stock are recorded at cost. Upon reissuance, treasury stock is reduced based upon the average cost basis of shares held. Comprehensive Income Comprehensive income consists of net income, changes in net unrealized gains (losses) on available-for-sale securities and pension liability adjustments and is presented in the accompanying consolidated statements of shareholders' equity and consolidated statements of comprehensive income. Loans Interest on loans is recognized based upon the principal amounts outstanding. It is the Company’s policy to discontinue the accrual of interest when there is reasonable doubt as to the collectability of principal or interest. Subsequent payments received on such loans are applied to principal if there is any doubt as to the collectability of such principal; otherwise, these receipts are recorded as interest income. The accrual of interest on a loan is resumed when the loan is current as to payment of both principal and interest and/or the borrower demonstrates the ability to pay and remain current. Loan origination and commitment fees on originated loans, net of certain direct loan origination costs, are deferred and amortized to interest income using the level-yield method over the estimated lives of the related loans. Impairment of Loans A loan is considered impaired when it is probable that a creditor will be unable to collect all amounts due, both principal and interest, according to the contractual terms of the loan agreement. When measuring impairment, the expected future cash flows of an impaired loan are discounted at the loan's effective interest rate. Alternatively, impairment could be measured by reference to an observable market price, if one exists, or the fair value of the collateral for a collateral-dependent loan. Regardless of the historical measurement method used, the Company measures impairment based on the fair value of the collateral when the Company determines foreclosure is probable. Additionally, impairment of a restructured loan is measured by discounting the total expected future cash flows at the loan's effective rate of interest as stated in the original loan agreement. The Company uses its nonaccrual methods as discussed above for recognizing interest on impaired loans. Information Services Revenue A majority of the Company’s revenues are attributable to fees for providing services. These services include transportation invoice rating, payment processing, auditing, and the generation of accounting and transportation information. The Company also processes, pays and generates management information from electric, gas, telecommunications, environmental, and other invoices. The specific payment and information processing services provided to each customer are developed individually to meet each customer’s specific requirements. The Company enters into service agreements with customers typically for fixed fees per transaction that are invoiced monthly. Revenues are recognized in the period services are rendered and earned under the service agreements, as long as collection is reasonably assured. Income Taxes Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced if necessary, by a deferred tax asset valuation allowance. In the event that management determines it is more likely than not that it will not be able to realize all or part of net deferred tax assets in the future, the Company adjusts the recorded value of deferred tax assets, which would result in a direct charge to income tax expense in the period that such determination is made. Likewise, the Company will reverse the valuation allowance when realization of the deferred tax asset is expected. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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. Stock-Based Compensation The Company follows FASB ASC 718 - Accounting for Stock Options and Other Stock-based Compensation (“ASC 718”), which requires that all stock-based compensation be recognized as an expense in the financial statements and that such cost be measured at the fair value of the award. FASB ASC 718 also requires that excess tax benefits related to stock option exercises and restricted stock awards be reflected as financing cash inflows instead of operating cash inflows. Pension Plans The amounts recognized in the consolidated financial statements related to pension are determined from actuarial valuations. Inherent in these valuations are assumptions including expected return on plan assets, discount rates at which the liabilities could be settled at December 31, 2016, rate of increase in future compensation levels and mortality rates. These assumptions are updated annually and are disclosed in Note 10. The Company follows FASB ASC 715 - Compensation – Retirement Benefits (“ASC 715”), which requires companies to recognize the overfunded or underfunded status of a defined benefit postretirement plan as an asset or liability in its consolidated balance sheet and to recognize changes in that funded status in the year in which the changes occur through comprehensive income. The funded status is measured as the difference between the fair value of the plan assets and the projected benefit obligation as of the date of its fiscal year-end. Fair Value Measurements The Company follows the provisions of FASB ASC 820 - Fair Value Measurements and Disclosures , which defines fair value, establishes a framework for measuring fair value in GAAP, and outlines disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A three-level hierarchy for valuation techniques is used to measure financial assets and financial liabilities at fair value. This hierarchy is based on whether the valuation inputs are observable or unobservable. Financial instrument valuations are considered Level 1 when they are based on quoted prices in active markets for identical assets or liabilities. Level 2 financial instrument valuations use quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Financial instrument valuations are considered Level 3 when they are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable, and when determination of the fair value requires significant management judgment or estimation. The Company records securities available for sale at their fair values on a recurring basis using Level 2 valuations. Additionally, the Company records impaired loans and other real estate owned at their fair value on a nonrecurring basis. The nonrecurring fair value adjustments typically involve application of lower-of-cost-or-market accounting or impairment write-downs of individual assets. Impact of New and Not Yet Adopted Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09 – Revenue from Contracts with Customers . The ASU supersedes revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific revenue recognition guidance in the FASB Accounting Standards Codification. The core principle of the new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance identifies specific steps that entities should apply in order to achieve this principle. Under the ASU, the amendments are effective for interim and annual periods beginning January 1, 2018 and must be applied retrospectively. The impact of the adoption of this ASU is currently being evaluated but is not expected to have a material impact on the Company’s consolidated financial statements or results of operations. In February 2016, the FASB issued ASU No. 2016-02 – Leases (ASC Topic 842) . The ASU improves financial reporting about leasing transactions. The ASU affects all companies and other organizations that lease assets such as real estate, airplanes, and manufacturing equipment. Consistent with current GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP—which requires only capital leases to be recognized on the balance sheet—the new ASU will require both types of leases to be recognized on the balance sheet. The ASU also will require disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. These disclosures include qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. The ASU will take effect for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The impact of the adoption of this ASU is currently being evaluated but is not expected to have a material impact on the Company’s consolidated financial statements or results of operations. In March 2016, the FASB issued ASU No. 2016-09 – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . The ASU will simplify the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This standard is effective for fiscal periods beginning after December 15, 2016. The impact of the adoption of this ASU is currently being evaluated. In June 2016, the FASB issued ASU No. 2016-13 - Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The ASU requires measurement and recognition of expected credit losses for financial assets held. Under this standard, a company will be required to hold an allowance equal to the expected life-of-loan losses on the loan portfolio. The standard is effective for fiscal periods beginning after December 15, 2019. The impact of the adoption of this ASU is currently being evaluated.

Capital Requirements and Regula

Capital Requirements and Regulatory Restrictions	12 Months Ended
	Dec. 31, 2016
Regulatory Capital Requirements [Abstract]
Capital Requirements and Regulatory Restrictions	Note 2 Capital Requirements and Regulatory Restrictions The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory, and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s and the Bank’s capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors. Quantitative measures established by regulators to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of total and Tier I capital and common equity Tier I capital to risk-weighted assets, and of Tier I capital to average assets. Management believes that as of December 31, 2016 and 2015, the Company and the Bank met all capital adequacy requirements to which they are subject. Effective July 2, 2013, the Federal Reserve Board approved final rules known as the “Basel III Capital Rules” that substantially revise the risk-based capital and leverage capital requirements applicable to bank holding companies and depository institutions, including the Company and the Bank. The Basel III Capital Rules implement aspects of the Basel III capital framework agreed upon by the Basel Committee and incorporate changes required by the Dodd-Frank Wall Street Reform and Consumer Protection Act. Among other things, the Basel III Capital Rules establish stricter capital requirements and calculation standards, as well as more restrictive risk weightings for certain loans and facilities. The Basel III Capital Rules were effective for the Company and the Bank on January 1, 2015 (subject to a phase-in period). The Bank is also subject to the regulatory framework for prompt corrective action. As of December 31, 2016, the most recent notification from the regulatory agencies categorized the Bank as well-capitalized. To be categorized as well-capitalized, the Bank must maintain minimum total risk-based, common equity Tier I risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category. Subsidiary dividends can be a significant source of funds for payment of dividends by the Company to its shareholders. At December 31, 2016, unappropriated retained earnings of $26,374,000 were available at the Bank for the declaration of dividends to the Company without prior approval from regulatory authorities. However, dividends paid by the Bank to the Company would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. There were no restricted funds on deposit used to meet regulatory reserve requirements at December 31, 2016 and 2015. The Company’s and the Bank’s actual and required capital amounts and ratios are as follows: Capital Requirement to be Actual Requirements Well-Capitalized (In thousands) Amount Ratio Amount Ratio Amount Ratio At December 31, 2016 Total capital (to risk-weighted assets) Cass Information Systems, Inc. $ 219,747 22.75 % $ 77,272 8.00 % $ N/A N/A % Cass Commercial Bank 110,576 16.72 52,898 8.00 66,123 10.00 Common Equity Tier I Capital (to risk- weighted assets) Cass Information Systems, Inc. 209,572 21.70 43,466 4.50 N/A N/A Cass Commercial Bank 102,769 15.54 29,755 4.50 42,980 6.50 Tier I capital (to risk-weighted assets) Cass Information Systems, Inc. 209,572 21.70 57,954 6.00 N/A N/A Cass Commercial Bank 102,769 15.54 39,674 6.00 52,898 8.00 Tier I capital (to average assets) Cass Information Systems, Inc. 209,572 13.83 60,620 4.00 N/A N/A Cass Commercial Bank 102,769 13.98 29,409 4.00 36,761 5.00 At December 31, 2015 Total capital (to risk-weighted assets) Cass Information Systems, Inc. $ 212,717 23.31 % $ 72,994 8.00 % $ N/A N/A % Cass Commercial Bank 99,872 16.90 47,281 8.00 59,102 10.00 Common Equity Tier I Capital (to risk- weighted assets) Cass Information Systems, Inc. 201,312 22.06 41,059 4.50 N/A N/A Cass Commercial Bank 92,470 15.65 26,596 4.50 38,416 6.50 Tier I capital (to risk-weighted assets) Cass Information Systems, Inc. 201,312 22.06 54,746 6.00 N/A N/A Cass Commercial Bank 92,470 15.65 35,461 6.00 47,281 8.00 Tier I capital (to average assets) Cass Information Systems, Inc. 201,312 13.88 57,995 4.00 N/A N/A Cass Commercial Bank 92,470 13.15 28,124 4.00 35,155 5.00

Investment in Securities

Investment in Securities	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Investment in Securities	Note 3 Investment in Securities Investment securities available-for-sale are recorded at fair value on a recurring basis. The Company’s investment securities available-for-sale at December 31, 2016 and 2015 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 table below presents the balances of securities available-for-sale measured at fair value on a recurring basis. The amortized cost, gross unrealized gains, gross unrealized losses and fair value of debt and equity securities are summarized as follows: December 31, 2016 Gross Gross Amortized Unrealized Unrealized (In thousands) Cost Gains Losses Fair Value State and political subdivisions $ 368,223 $ 5,239 $ 3,328 $ 370,134 U.S. government agencies 13,075 — 403 12,672 Certificates of deposit 7,746 — — 7,746 Total $ 389,044 $ 5,239 $ 3,731 $ 390,552 December 31, 2015 Gross Gross Amortized Unrealized Unrealized (In thousands) Cost Gains Losses Fair Value State and political subdivisions $ 356,531 $ 12,552 $ 13 $ 369,070 Certificates of deposit 6,626 — — 6,626 Total $ 363,157 $ 12,552 $ 13 $ 375,696 The fair values of securities with unrealized losses are as follows: December 31, 2016 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 $ 140,384 $ 3,328 $ — $ — $ 140,384 $ 3,328 subdivisions U.S. government agencies 12,672 403 — — 12,672 403 Certificates of deposit — — — — — — Total $ 153,056 $ 3,731 $ — $ — $ 153,056 $ 3,731 December 31, 2015 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 $ 3,638 $ 5 $ 1,208 $ 8 $ 4,846 $ 13 subdivisions Certificates of deposit — — — — — — Total $ 3,638 $ 5 $ 1,208 $ 8 $ 4,846 $ 13 There were 108 securities, or 31% of the total, (none greater than 12 months) in an unrealized loss position as of December 31, 2016 compared to 5 securities (1 greater than 12 months) in an unrealized loss position as of December 31, 2015. All unrealized losses are reviewed to determine whether the losses are other than temporary. Management believes that all unrealized losses are temporary since they are market driven, the Company does not have the intent to sell the security, and it is more likely than not that the Company will not be required to sell prior to recovery of the amortized basis. The amortized cost and fair value of debt and equity 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. December 31, 2016 (In thousands) Amortized Cost Fair Value Due in 1 year or less $ 33,890 $ 34,125 Due after 1 year through 5 years 57,536 58,414 Due after 5 years through 10 years 156,163 159,366 Due after 10 years 141,455 138,647 No stated maturity — — Total $ 389,044 $ 390,552 The premium related to the purchase of state and political subdivisions was $5,749,000 and $5,443,000 in 2016 and 2015, respectively. The amortized cost of debt securities pledged to secure public deposits, securities sold under agreements to repurchase and for other purposes at December 31, 2016 and 2015 was $3,750,000 and $3,750,000, respectively. Proceeds from sales of debt securities classified as available-for-sale were $21,491,000 in 2016, $99,347,000 in 2015, and $587,000 in 2014. Gross realized gains on the sales in 2016, 2015 and 2014 were $387,000, $2,910,000, and $23,000, respectively. There were no gross realized losses on sales in 2016, 2015 or 2014.

Loans

Loans	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Loans	Note 4 The Company originates commercial, industrial and real estate loans to businesses and churches throughout the metropolitan St. Louis, Missouri area, Orange County, California and other selected cities in the United States. The Company does not have any particular concentration of credit in any one economic sector; however, a substantial portion of the commercial and industrial loans is extended to privately-held commercial companies in these market areas, and are generally secured by the assets of the business. The Company also has a substantial portion of real estate loans secured by mortgages that are extended to churches in its market area and selected cities in the United States. A summary of loan categories is as follows: December 31, (In thousands) 2016 2015 Commercial and industrial $ 214,767 $ 193,430 Real estate Commercial: Mortgage 104,779 108,836 Construction 6,325 1,182 Church, church-related: Mortgage 321,168 306,728 Construction 11,152 28,957 Industrial Revenue Bonds 6,639 19,831 Other 36 91 Total loans $ 664,866 $ 659,055 The following table presents the aging of loans by loan categories at December 31, 2016: Performing Nonperforming 90 Days 30-59 60-89 and Non- Total (In thousands) Current Days Days Over accrual Loans Commercial and industrial $ 214,767 $ — $ — $ — $ — $ 214,767 Real estate Commercial: Mortgage 104,534 — — — 245 104,779 Construction 6,325 — — — — 6,325 Church, church-related: Mortgage 321,168 — — — — 321,168 Construction 11,152 — — — — 11,152 Industrial Revenue Bonds 6,639 — — — — 6,639 Other 24 12 — — — 36 Total $ 664,609 $ 12 $ — $ — $ 245 $ 664,866 The following table presents the aging of loans by loan categories at December 31, 2015: Performing Nonperforming 90 Days 30-59 60-89 and Non- Total (In thousands) Current Days Days Over accrual Loans Commercial and industrial $ 193,430 $ — $ — $ — $ — $ 193,430 Real estate Commercial: Mortgage 105,804 — — — 3,032 108,836 Construction 1,182 — — — — 1,182 Church, church-related: Mortgage 306,625 — — — 103 306,728 Construction 28,957 — — — — 28,957 Industrial Revenue Bonds 19,831 — — — — 19,831 Other 91 — — — — 91 Total $ 655,920 $ — $ — $ — $ 3,135 $ 659,055 The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2016: Loans Performing Nonperforming Subject to Loans Subject to Loans Subject Normal Special to Special (In thousands) Monitoring 1 Monitoring 2 Monitoring 2 Total Loans Commercial and industrial $ 213,024 $ 1,743 $ — $ 214,767 Real estate Commercial: Mortgage 103,778 756 245 104,779 Construction 6,325 — — 6,325 Church, church-related: Mortgage 318,030 3,138 — 321,168 Construction 11,152 — — 11,152 Industrial Revenue Bonds 6,639 — — 6,639 Other 36 — — 36 Total $ 658,984 $ 5,637 $ 245 $ 664,866 1 Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation. 2 Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention. The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2015: Loans Performing Nonperforming Subject to Loans Subject to Loans Subject to Normal Special Special Total (In thousands) Monitoring 1 Monitoring 2 Monitoring 2 Loans Commercial and industrial $ 190,303 $ 3,127 $ — $ 193,430 Real estate Commercial: Mortgage 104,642 1,162 3,032 108,836 Construction 1,182 — — 1,182 Church, church-related: Mortgage 299,135 7,490 103 306,728 Construction 28,957 — — 28,957 Industrial Revenue Bonds 19,831 — — 19,831 Other 91 — — 91 Total $ 644,141 $ 11,779 $ 3,135 $ 659,055 1 Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation. 2 Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention. Impaired loans consist primarily of nonaccrual loans, loans greater than 90 days past due and still accruing interest and troubled debt restructurings, both performing and non-performing. Troubled debt restructuring involves the granting of a concession to a borrower experiencing financial difficulty resulting in the modification of terms of the loan, such as changes in payment schedule or interest rate. The ALLL related to impaired loans was $0 and $1,142,000 at December 31, 2016 and 2015, respectively. Nonaccrual loans were $245,000 and $3,135,000 at December 31, 2016 and 2015, respectively. Loans delinquent 90 days or more and still accruing interest were $0 at December 31, 2016 and 2015. At December 31, 2016 and 2015, there were no loans classified as troubled debt restructuring. The average balances of impaired loans during 2016, 2015 and 2014 were $333,000, $3,188,000, and $1,262,000, respectively. Income that would have been recognized on non-accrual loans under the original terms of the contract was $66,000, $390,000 and $108,000 for 2016, 2015 and 2014, respectively. Income that was recognized on nonaccrual loans was $47,000, $34,000 and $77,000 for 2016, 2015 and 2014 respectively. There were no foreclosed assets as of December 31, 2016 and December 31, 2015. The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2016: Related Unpaid Allowance Recorded Principal for Loan (In thousands) Investment Balance Losses Commercial and industrial: Nonaccrual $ — $ — $ — Real estate Commercial – Mortgage: Nonaccrual 245 245 — Church – Mortgage: Nonaccrual — — — Total impaired loans $ 245 $ 245 $ — The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2015: Related Unpaid Allowance Recorded Principal for Loan (In thousands) Investment Balance Losses Commercial and industrial: Nonaccrual $ — $ — $ — Real estate Commercial – Mortgage: Nonaccrual 3,032 3,032 1,039 Church – Mortgage: Nonaccrual 103 103 103 Total impaired loans $ 3,135 $ 3,135 $ 1,142 The Company does not record loans at fair value on a recurring basis. Once a loan is identified as impaired, management measures impairment in accordance with FASB ASC 310. At December 31, 2016, impaired loans were evaluated based on the present value of expected future cash flow. At December 31, 2015, all impaired loans were evaluated based on the fair value of the collateral and the expected cash flow method. 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 3. A summary of the activity in the allowance for loan losses is as follows: December 31, Charge- December 31, (In thousands) 2015 Offs Recoveries Provision 2016 Commercial and industrial $ 3,083 $ — $ 39 $ 139 $ 3,261 Real estate Commercial: Mortgage 2,803 — — (1,141 ) 1,662 Construction 9 — — 38 47 Church, church-related: Mortgage 4,082 — 1 (56 ) 4,027 Construction 217 — — (132 ) 85 Industrial Revenue Bond 320 — — (219 ) 101 Other 1,121 — — (129 ) 992 Total $ 11,635 $ — $ 40 $ (1,500 ) $ 10,175 As of December 31, 2016, there were no loans to affiliates of executive officers or directors.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Premises and Equipment	Note 5 Premises and Equipment A summary of premises and equipment is as follows: December 31, (In thousands) 2016 2015 Land $ 873 $ 873 Buildings 13,087 13,079 Leasehold improvements 2,098 2,112 Furniture, fixtures and equipment 13,248 12,320 Purchased software 4,704 4,614 Internally developed software 14,377 11,111 48,387 44,109 Less accumulated depreciation 27,301 24,461 Total $ 21,086 $ 19,648 Total depreciation charged to expense in 2016, 2015 and 2014 amounted to $3,245,000, $3,008,000 and $2,613,000, respectively. The Company and its subsidiaries lease various premises and equipment under operating lease agreements which expire at various dates through 2023. Rental expense for 2016, 2015 and 2014 was $1,397,000, $1,387,000 and $1,405,000, respectively. The following is a schedule, by year, of future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2016: (In thousands) Amount 2017 $ 1,490 2018 1,239 2019 972 2020 943 2021 808 2022-2023 833 Total $ 6,285

Acquired Intangible Assets

Acquired Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Note 6 Acquired Intangible Assets The Company accounts for intangible assets in accordance with FASB ASC 350 - Goodwill and Other Intangible Assets (“ASC 350”), 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: December 31, 2016 December 31, 2015 Gross Carrying Accumulated Gross Carrying Accumulated (In thousands) Amount Amortization Amount Amortization Assets eligible for amortization: Customer lists $ 3,933 $ (2,342 ) $ 3,933 $ (2,023 ) Patent 72 (8 ) 72 (4 ) Non-compete agreements 261 (261 ) 261 (209 ) Software 234 (234 ) 234 (234 ) Other 500 (158 ) 500 (125 ) Unamortized intangible assets: Goodwill 1 11,817 (227 ) 11,817 (227 ) Total intangible assets $ 16,817 $ (3,230 ) $ 16,817 $ (2,822 ) 1 Amortization through December 31, 2001 prior to adoption of FASB ASC 350 . The customer lists are amortized over seven and ten years; the patents over eight years, the non-compete agreements over five years, software over three years and other intangible assets over fifteen years. Amortization of intangible assets amounted to $408,000, $408,000 and $483,000 for the years ended December 31, 2016, 2015 and 2014, respectively. Estimated future amortization of intangibles is $356,000 in each of 2017, 2018, 2019, 2020 and 2021.

Interest-Bearing Deposits

Interest-Bearing Deposits	12 Months Ended
	Dec. 31, 2016
Interest-Bearing Deposits [Abstract]
Interest-Bearing Deposits	Note 7 Interest-Bearing Deposits Interest-bearing deposits consist of the following: December 31, (In thousands) 2016 2015 Interest-bearing demand deposits $ 322,091 $ 386,203 Savings deposits 29,430 16,758 Time deposits: Less than $100 3,523 4,758 $100 to less than $250 37,179 43,178 $250 or more 15,082 13,764 Total $ 407,305 $ 464,661 Weighted average interest rate .48 % .51 % Interest on deposits consists of the following: December 31, (In thousands) 2016 2015 2014 Interest-bearing demand deposits $ 1,387 $ 1,392 $ 1,564 Savings deposits 100 65 87 Time deposits: Less than $100 274 346 472 $100 to less than $250 191 119 135 $250 or more 77 189 202 Total $ 2,029 $ 2,111 $ 2,460 The scheduled maturities of time deposits are summarized as follows: December 31, 2016 2015 Percent Percent (In thousands) Amount of Total Amount of Total Due within: One year $ 48,740 87.4 % $ 55,350 89.7 % Two years 4,752 8.5 2,690 4.4 Three years 155 0.3 1,566 2.5 Four years 2,072 3.7 83 0.1 Five years 65 0.1 2,011 3.3 Total $ 55,784 100.0 % $ 61,700 100.0 %

Unused Available Lines of Credi

Unused Available Lines of Credit	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Unused Available Lines of Credit	Note 8 Unused Available Lines of Credit As of December 31, 2016, the Bank had unsecured lines of credit at correspondent banks to purchase federal funds up to a maximum of $78,000,000 at the following banks: Bank of America, $10,000,000; US Bank, $20,000,000; Wells Fargo Bank, $15,000,000; PNC Bank, $12,000,000; Frost National Bank, $10,000,000; JPM Chase Bank, $6,000,000; and UMB Bank $5,000,000. As of December 31, 2016, the Bank had secured lines of credit with the Federal Home Loan Bank (“FHLB”) of $205,768,000 collateralized by commercial mortgage loans. At December 31, 2016, the Company had a line of credit from UMB Bank of $50,000,000 and First Tennessee Bank of $50,000,000 collateralized by state and political subdivision securities. There were no amounts outstanding under any of the lines of credit discussed above at December 31, 2016 or 2015.

Common Stock and Earnings per S

Common Stock and Earnings per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Common Stock and Earnings per Share	Note 9 Common Stock and Earnings per Share The table below shows activity in the outstanding shares of the Company’s common stock during 2016. 2016 Shares outstanding at January 1 11,332,272 Issuance of common stock: Employee restricted stock grants 15,455 Employee SARs exercised 20,761 Directors’ compensation 9,029 Shares repurchased (187,123 ) Shares forfeited (1,928 ) Shares outstanding at December 31 11,188,466 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. Under the treasury stock method, stock appreciation rights (“SARs”) are dilutive when the average market price of the Company’s common stock, combined with the effect of any unamortized compensation expense, exceeds the SAR price during a period. Anti-dilutive shares are those SARs with prices in excess of the current market value. The calculations of basic and diluted earnings per share are as follows: December 31, (In thousands except share and per share data) 2016 2015 2014 Basic: Net income $ 24,348 $ 23,056 $ 24,033 Weighted average common shares outstanding 11,150,395 11,358,609 11,479,025 Basic earnings per share $ 2.18 $ 2.03 $ 2.09 Diluted: Net income $ 24,348 $ 23,056 $ 24,033 Weighted average common shares outstanding 11,150,395 11,358,609 11,479,025 Effect of dilutive restricted stock and SARs 156,729 159,819 164,954 Weighted average common shares outstanding assuming dilution 11,307,124 11,518,428 11,643,979 Diluted earnings per share $ 2.15 $ 2.00 $ 2.06

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plans	Note 10 Employee Benefit Plans Defined Benefit Plan The Company has a noncontributory defined-benefit pension plan (the “Plan”), which covers most of its employees. Effective December 31, 2016, the Plan was closed to all new participants. 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. A summary of the activity in the Plan’s projected benefit obligation, assets, funded status and amounts recognized in the Company’s consolidated balance sheets is as follows: (In thousands) 2016 2015 Projected benefit obligation: Balance, January 1 $ 78,369 $ 81,342 Service cost 3,559 3,795 Interest cost 3,505 3,178 Actuarial (gain) loss 2,003 (8,358 ) Benefits paid (1,885 ) (1,588 ) Balance, December 31 $ 85,551 $ 78,369 Plan assets: Fair value, January 1 $ 71,174 $ 72,972 Actual return 3,879 (210 ) Employer contribution — — Benefits paid (1,885 ) (1,588 ) Fair value, December 31 $ 73,168 $ 71,174 Funded status: Accrued pension liability $ (12,383 ) $ (7,195 ) The following represent the major assumptions used to determine the projected benefit obligation of the Plan. For 2016, 2015 and 2014, the Plan’s expected benefit cash flows were discounted using the Citibank Above Median Curve. For 2016, the RP-2014 Mortality Table and the MP-2016 Mortality Improvement Table were used. For 2015, the RP-2014 Mortality Table and MP-2015 Mortality Improvement Table were used. For 2014, the RP-2014 Mortality Table and MP-2014 Mortality Improvement Table were used. 2016 2015 2014 Weighted average discount rate 4.25 % 4.50 % 4.00 % Rate of increase in compensation levels (a) (a) (a) (a) 6.0% graded down to 3.25% over the first seven years of service The accumulated benefit obligation was $74,425,000 and $68,321,000 as of December 31, 2016 and 2015, respectively. The Company does not expect to make a contribution to the Plan in 2017. The following pension benefit payments, which reflect expected future service, as appropriate, are expected to be paid by the Plan: Amount 2017 $ 2,319,000 2018 2,660,000 2019 2,814,000 2020 3,045,000 2021 3,309,000 2022-2026 21,898,000 The Plan’s pension cost included the following components: For the Year Ended December 31, (In thousands) 2016 2015 2014 Service cost – benefits earned during the year $ 3,559 $ 3,796 $ 3,003 Interest cost on projected benefit obligations 3,505 3,178 3,037 Expected return on plan assets (4,734 ) (4,864 ) (4,711 ) Net amortization and deferral 1,259 1,542 244 Net periodic pension cost $ 3,589 $ 3,652 $ 1,573 The following represent the major assumptions used to determine the net pension cost of the Plan: 2016 2015 2014 Weighted average discount rate 4.50 % 4.00 % 5.00 % Rate of increase in compensation levels (a) (a) 3.75 % Expected long-term rate of return on assets 6.75 % 6.75 % 6.75 % (a) 6.0% graded down to 3.25% over the first seven years of service For 2016, the RP-2014 Mortality Table and the MP-2016 Mortality Improvement Table were used. For 2015, the RP-2014 Mortality Table and the MP-2015 Mortality Improvement Table were used. For 2014, the RP-2010 Mortality Tables and the AA Mortality Improvement scale were used. The investment objective for the Plan is to maximize total return with a tolerance for average risk. Asset allocation is a balance between fixed income and equity investments, with a target allocation of approximately 48% fixed income, 36% U.S. equity and 16% non-U.S. equity. Due to volatility in the market, this target allocation is not always desirable and asset allocations can fluctuate between acceptable ranges. The fixed income component is invested in pooled investment grade securities. The equity components are invested in pooled large cap, small/mid cap and non-U.S. stocks. The expected one-year nominal returns and annual standard deviations are shown by asset class below: One-Year Nominal Annual Standard Asset Class % of Total Portfolio Return Deviation Core Fixed Income 48 % 4.51 % 4.64 % Large Cap U.S. Equities 10 % 7.36 % 16.14 % Large Cap U.S. Growth Equities 18 % 7.67 % 17.31 % Small Cap U.S. Equities 8 % 8.49 % 20.02 % International (Developed) 15 % 8.89 % 19.35 % International (Emerging) 1 % 10.68 % 27.66 % Applying appropriate correlation factors between each of the asset classes the long-term rate of return on assets is estimated to be 6.50%. A summary of the fair value measurements by type of asset is as follows: Fair Value Measurements as of December 31, 2016 2015 Quoted Prices Quoted Prices in Active in Active Markets for Significant Markets for Significant Identical Observable Identical Observable Assets Inputs Assets Inputs (In thousands) Total (Level 1) (Level 2) Total (Level 1) (Level 2) Cash $ 340 $ 340 $ — $ 283 $ 283 $ — Equity securities U.S. Large Cap Growth 13,306 — 13,306 12,908 — 12,908 U.S. Small/Mid Cap Growth 5,655 — 5,655 5,418 — 5,418 Non-U. S. Core 10,588 — 10,588 10,474 — 10,474 U.S. Large Cap Passive 7,364 — 7,364 7,153 — 7,153 Emerging Markets 652 — 652 599 — 599 Fixed Income U.S. Core 24,438 — 24,438 23,881 — 23,881 U.S. Passive 9,571 — 9,571 9,328 — 9,328 Opportunistic 1,254 1,254 1,130 1,130 Total $ 73,168 $ 340 $ 72,828 $ 71,174 $ 283 $ 70,891 Supplemental Executive Retirement Plan The Company also has an unfunded supplemental executive retirement plan (“SERP”) which covers key executives of the Company whose benefits are limited by the IRS under the Company’s qualified retirement plan. The SERP is a noncontributory plan in which the Company’s subsidiaries make accruals designed to fund normal service costs on a current basis using the same method and criteria as the Plan. A summary of the activity in the SERP’s projected benefit obligation, funded status and amounts recognized in the Company’s consolidated balance sheets is as follows: December 31, (In thousands) 2016 2015 Benefit obligation: Balance, January 1 $ 8,748 $ 9,403 Service cost 133 140 Interest cost 367 348 Benefits paid (247 ) (243 ) Actuarial (gain) loss 131 (900 ) Balance, December 31 $ 9,132 $ 8,748 The following represent the major assumptions used to determine the projected benefit obligation of the SERP. For 2016, 2015 and 2014, the SERP’s expected benefit cash flows were discounted using the Citigroup Above Median Curve. 2016 2015 2014 Weighted average discount rate 4.00 % 4.25 % 3.75 % Rate of increase in compensation levels (a) (a) (a) (a) 6.00% graded down to 3.25% over the first seven years of service. The accumulated benefit obligation was $7,904,000 and $7,482,000 as of December 31, 2016 and 2015, respectively. Since this is an unfunded plan, there are no plan assets. Benefits paid were $247,000 in 2016, $243,000 in 2015 and $236,000 in 2014. Expected future benefits payable by the Company over the next ten years are as follows: Amount 2017 $ 247,000 2018 313,000 2019 312,000 2020 310,000 2021 364,000 2022-2026 3,679,000 The SERP’s pension cost included the following components: For the Year Ended December 31, (In thousands) 2016 2015 2014 Service cost – benefits earned during the year $ 133 $ 140 $ 136 Interest cost on projected benefit obligations 367 348 377 Net amortization and deferral 295 654 431 Net periodic pension cost $ 795 $ 1,142 $ 944 The pretax amounts in accumulated other comprehensive loss as of December 31 were as follows: The Plan SERP (In thousands) 2016 2015 2016 2015 Prior service cost $ — $ — $ — $ — Net actuarial loss 22,237 20,637 2,005 2,169 Total $ 22,237 $ 20,637 $ 2,005 $ 2,169 The estimated pretax prior service cost and net actuarial loss in accumulated other comprehensive loss at December 31, 2016 expected to be recognized as components of net periodic benefit cost in 2017 for the Plan are $0 and $1,328,000, respectively. The estimated pretax prior service cost and net actuarial loss in accumulated other comprehensive loss at December 31, 2016 expected to be recognized as components of net periodic benefit cost in 2017 for the SERP are $0 and $323,000, respectively. The Company also maintains a noncontributory profit sharing program, which covers most of its employees. Employer contributions are calculated based upon formulas which relate to current operating results and other factors. Profit sharing expense recognized in the consolidated statements of income in 2016, 2015 and 2014 was $5,367,000, $5,211,000, and $5,298,000, respectively. The Company also sponsors a defined contribution 401(k) plan to provide additional retirement benefits to substantially all employees. Contributions under the 401(k) plan for 2016, 2015 and 2014 were $658,000, $623,000, and $584,000, respectively.

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based Compensation	Note 11 Stock-based Compensation The Amended and Restated Omnibus Stock and Performance Compensation Plan (the “Omnibus Plan”) provides incentive opportunities for key employees and non-employee directors and to align the personal financial interests of such individuals with those of the Company’s shareholders. The Omnibus Plan permits the issuance of up to 1,500,000 shares of the Company’s common stock in the form of stock options, SARs, restricted stock, restricted stock units and performance awards. Restricted Stock Restricted shares granted prior to April 16, 2013 are amortized to expense over the three-year vesting period. Beginning on April 16, 2013, restricted shares granted to Company employees are amortized to expense over the three-year vesting period whereas restricted shares granted to members of the Board of Directors are amortized to expense over a one-year service period with the exception of those shares granted in lieu of cash payment for retainer fees which are expensed in the period earned. Changes in restricted shares outstanding for the year ended December 31, 2016 were as follows: Weighted Average Grant Date Shares Fair Value Balance at December 31, 2015 69,041 $ 51.33 Granted 36,196 $ 50.33 Vested (29,469 ) $ 50.89 Forfeited (1,928 ) $ 50.75 Balance at December 31, 2016 73,840 $ 51.03 During 2015 and 2014, 42,786 and 22,629 shares, respectively, were granted with weighted average per share market values at date of grant of $51.04 in 2015 and $58.89 in 2014. The fair value of such shares, which is based on the market price on the date of grant, is amortized to expense over the three-year vesting period whereas restricted shares granted to members of the Board of Directors are amortized to expense over a one-year period. Amortization of the restricted stock bonus awards totaled $1,712,000 for 2016, $1,514,000 for 2015 and $1,250,000 for 2014. As of December 31, 2016, the total unrecognized compensation expense related to non-vested restricted stock awards was $1,688,000 and the related weighted average period over which it is expected to be recognized is approximately 0.58 years. The total fair value of shares vested during the years ended December 2016, 2015, and 2014 was $1,500,000, $1,089,000, and $1,066,000, respectively. SARs There were no SARs granted during the year ended December 31, 2016. The Company uses the Black-Scholes option-pricing model to determine the fair value of the SARs at the date of grant. During 2016, the Company recognized SARs expense of $247,000. As of December 31, 2016, the total unrecognized compensation expense related to SARs was $18,000, and the related weighted average period over which it is expected to be recognized is .08 years. Changes in SARs outstanding for the year ended December 31, 2016 were as follows: SARs Weighted Average Exercise Price Balance at December 31, 2015 307,323 $ 36.57 Exercised (69,855 ) $ 30.96 Forfeited — $ — Balance at December 31, 2016 237,468 $ 38.22 Exercisable at December 31, 2016 225,304 $ 36.95 The total intrinsic value of SARs exercised during 2016 and 2015 was $2,162,000 and $1,268,000, respectively. The average remaining contractual term for SARs outstanding as of December 31, 2016 was 5.22 years, and the aggregate intrinsic value was $8,395,000. The average remaining contractual term for SARs exercisable as of December 31, 2015 was 5.99 years, and the aggregate intrinsic value was $4,577,000. The total compensation cost for share-based payment arrangements was $1,959,000, $2,059,000, and $2,042,000 in 2016, 2015, and 2014, respectively.

Other Operating Expense

Other Operating Expense	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Other Operating Expense	Note 12 Other Operating Expense Details of other operating expense are as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Postage and supplies $ 1,925 $ 1,954 $ 2,008 Promotional expense 2,187 2,268 2,049 Professional fees 1,930 1,690 1,566 Outside service fees 3,316 2,848 2,876 Data processing services 372 357 338 Telecommunications 1,000 1,068 1,045 Other 1,913 1,185 1,647 Total other operating expense $ 12,643 $ 11,370 $ 11,529

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 13 The components of income tax expense (benefit) are as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Current: Federal $ 6,456 $ 6,825 $ 7,189 State 941 1,290 1,191 Deferred: Federal 301 (84 ) (585 ) State 18 (53 ) (36 ) Total income tax expense $ 7,716 $ 7,978 $ 7,759 A reconciliation of expected income tax expense (benefit), computed by applying the effective federal statutory rate of 35% for each of 2016, 2015 and 2014 to income before income tax expense is as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Expected income tax expense $ 11,223 $ 10,862 $ 11,127 (Reductions) increases resulting from: Tax-exempt income (3,754 ) (3,704 ) (3,896 ) State taxes, net of federal benefit 623 804 751 Other, net (376 ) 16 (223 ) Total income tax expense $ 7,716 $ 7,978 $ 7,759 The tax effects of temporary differences which give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below: December 31, (In thousands) 2016 2015 Deferred tax assets: Allowance for loan losses $ 3,718 $ 4,251 ASC 715 pension funding liability 8,969 8,438 Net operating loss carryforward 1 169 212 Supplemental executive retirement plan accrual 2,604 1,690 Stock compensation 1,695 — Other 177 553 Total deferred tax assets $ 17,332 $ 15,144 Deferred tax liabilities: Premises and equipment (2,731 ) (2,081 ) Pension (3,601 ) (4,181 ) Stock compensation — (510 ) Intangible/assets (1,402 ) (1,314 ) Unrealized gain on investment in securities available-for-sale (560 ) (4,658 ) Other — (452 ) Total deferred tax liabilities $ (8,294 ) $ (13,196 ) Net deferred tax assets $ 9,038 $ 1,948 1 As of December 31, 2016, the Company had approximately $484,000 of net operating loss carry forwards as a result of the acquisition of Franklin Bancorp. The utilization of the net operating loss carry forward is subject to Section 382 of the Internal Revenue Code and limits the Company’s use to approximately $122,000 per year during the carry forward period, which expires in 2020. A valuation allowance would be provided on deferred tax assets when it is more likely than not that some portion of the assets will not be realized. The Company has not established a valuation allowance at December 31, 2016 or 2015, due to management’s belief that all criteria for recognition have been met, including the existence of a history of taxes paid sufficient to support the realization of deferred tax assets. The reconciliation of the beginning unrecognized tax benefits balance to the ending balance is presented in the following table: (In thousands) 2016 2015 2014 Balance at January 1 $ 1,194 $ 1,117 $ 1,208 Changes in unrecognized tax benefits as a result of tax positions taken during a prior year 407 10 (107 ) Changes in unrecognized tax benefits as a result of tax position taken during the current year 311 277 267 Decreases in unrecognized tax benefits relating to settlements with taxing authorities — — — Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations (289 ) (210 ) (251 ) Balance at December 31 $ 1,623 $ 1,194 $ 1,117 At December 31, 2016, 2015 and 2014, the balance of the Company’s unrecognized tax benefits which would, if recognized, affect the Company’s effective tax rate was $1,225,000, $861,000 and $819,000, respectively. These amounts are net of the offsetting benefits from other taxing jurisdictions. As of December 31, 2016, 2015 and 2014, the Company had $108,000, $54,000 and $45,000, respectively, in accrued interest related to unrecognized tax benefits. During 2016 and 2015, the Company recorded a net increase in accrued interest of $54,000 and $9,000, respectively, as a result of settlements with taxing authorities and other prior-year adjustments. The Company believes it is reasonably possible that the total amount of tax benefits will decrease by approximately $223,000 over the next twelve months. The reduction primarily relates to the anticipated lapse in the statute of limitations. The unrecognized tax benefits relate primarily to apportionment of taxable income among various state tax jurisdictions. The Company is subject to income tax in the U.S. federal jurisdiction, numerous state jurisdictions, and a foreign jurisdiction. The Company’s federal income tax returns for tax years 2013 through 2015 remain subject to examination by the Internal Revenue Service. In addition, the Company is subject to state tax examinations for the tax years 2012 through 2015.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Note 14 The Company and its subsidiaries are not involved in any pending proceedings other than ordinary routine litigation incidental to their businesses. Management believes none of these proceedings, if determined adversely, would have a material effect on the business or financial condition of the Company or its subsidiaries.

Disclosures about Fair Value of

Disclosures about Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Disclosures about Fair Value of Financial Instruments	Note 15 Disclosures about Fair Value of Financial Instruments The Company is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. 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 December 31, 2016 and 2015, 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 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. The approximate remaining terms of commercial and standby letters of credit range from less than one to five years. Since these 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 may obtain and liquidate the collateral to recover amounts paid under its guarantees on these financial instruments. The following table shows conditional commitments to extend credit, standby letters of credit and commercial letters: December 31, (In thousands) 2016 2015 Conditional commitments to extend credit $ 45,497 $ 25,212 Standby letters of credit 14,381 11,581 Commercial letters of credit 1,962 1,857 The fair value of commitments to extend credit and standby letters of credit is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements, the likelihood of the counterparties drawing on such financial instruments and the present credit worthiness of such counterparties. The Company believes such commitments have been made at terms which are competitive in the markets in which it operates; however, no premium or discount is offered thereon. Following is a summary of the carrying amounts and fair values of the Company’s financial instruments: December 31, 2016 2015 Carrying Carrying (In thousands) Amount Fair Value Amount Fair Value Balance sheet assets: Cash and cash equivalents $ 266,743 $ 266,743 $ 253,172 $ 253,172 Investment in securities 390,552 390,552 375,696 375,696 Loans, net 654,691 652,028 647,420 649,161 Accrued interest receivable 6,543 6,543 6,647 6,647 Total $ 1,318,529 $ 1,315,866 $ 1,282,935 $ 1,284,676 Balance sheet liabilities: Deposits $ 621,961 $ 622,173 $ 646,484 $ 646,892 Accounts and drafts payable 642,287 642,287 577,259 577,259 Accrued interest payable 46 46 35 35 Total $ 1,264,294 $ 1,264,506 $ 1,223,778 $ 1,224,186 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 Cash Equivalents The carrying amount approximates fair value. Investment in Securities The fair value is measured on a recurring basis using Level 2 valuations. Refer to Note 3, “Investment in Securities,” for fair value and unrealized gains and losses by investment type. Loans The fair value is estimated using present values of future cash flows discounted at risk-adjusted interest rates for each loan category designated by management and is therefore a Level 3 valuation. Management believes that the risk factor embedded in the interest rates along with the allowance for loan losses results in a fair valuation. Impaired loans are valued using the fair value of the collateral which is based upon an observable market price or current appraised value and therefore, the fair value is a nonrecurring Level 3 valuation. Accrued Interest Receivable The carrying amount approximates fair value. 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 and therefore, is a Level 2 valuation. 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. Accounts and Drafts Payable The carrying amount approximates fair value. Accrued Interest The carrying amount approximates fair value. Limitations Fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business and the value of assets and liabilities that are not considered financial instruments. Other significant assets or liabilities that are not considered financial assets or liabilities include premises and

Industry Segment Information

Industry Segment Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Industry Segment Information	Note 16 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 transportation, energy, telecommunication, and environmental 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 Note 1 of this report. 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. 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. Assets represent actual assets owned by Information Services and Banking 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 for the years ended December 31, 2016, 2015 and 2014, is as follows: Corporate, Information Banking Eliminations (In thousands) Services Services and Other Total 2016 Fee revenue and other income: Income from customers $ 84,612 $ 1,524 $ — $ 86,136 Intersegment income (expense) 12,164 1,575 (13,739 ) — Net interest income (expense) after provision for loan losses: Income from customers 13,820 25,581 — 39,401 Intersegment income (expense) 2 (2 ) — — Depreciation and amortization 3,368 165 120 3,653 Income taxes 1,478 6,238 — 7,716 Net income 14,049 10,299 — 24,348 Goodwill 11,454 136 — 11,590 Other intangible assets, net 1,997 — — 1,997 Total assets $ 763,999 $ 756,164 $ (15,324 ) $ 1,504,839 2015 Fee revenue and other income: Income from customers $ 82,144 $ 1,224 $ — $ 83,368 Intersegment income (expense) 10,078 1,648 (11,726 ) — Net interest income (expense) after provision for loan losses: Income from customers 14,598 22,851 — 37,449 Intersegment income (expense) 12 (12 ) — — Depreciation and amortization 3,164 151 101 3,416 Income taxes 2,818 5,160 — 7,978 Net income 14,635 8,421 — 23,056 Goodwill 11,454 136 — 11,590 Other intangible assets, net 2,405 — — 2,405 Total assets $ 702,491 $ 761,739 $ (8,724 ) $ 1,455,506 2014 Fee revenue and other income: Income from customers $ 78,773 $ 1,134 $ — $ 79,907 Intersegment income (expense) 9,210 1,504 (10,714 ) — Net interest income (expense) after provision for loan losses: Income from customers 15,678 21,621 — 37,299 Intersegment income (expense) 12 (12 ) — — Depreciation and amortization 2,795 182 119 3,096 Income taxes 3,006 4,753 — 7,759 Net income 16,379 7,654 — 24,033 Goodwill 11,454 136 — 11,590 Other intangible assets, net 2,762 — — 2,762 Total assets $ 782,844 $ 755,400 $ (37,513 ) $ 1,500,731

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 17 Subsequent Events In accordance with FASB ASC 855 - Subsequent Events , the Company has evaluated subsequent events after the consolidated balance sheet date of December 31, 2016, and there were no events identified that would require additional disclosures to prevent the Company’s consolidated financial statements from being misleading.

Condensed Financial Information

Condensed Financial Information of Parent Company	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company	Note 18 Condensed Financial Information of Parent Company Following are the condensed balance sheets of the Company (parent company only) and the related condensed statements of income and cash flows. Condensed Balance Sheets December 31, (In thousands) 2016 2015 Assets Cash and due from banks $ 45,464 $ 30,165 Short-term investments 107,898 50,689 Securities available-for-sale, at fair value 390,552 373,946 Loans, net 47,184 87,615 Investments in subsidiaries 101,824 91,770 Premises and equipment, net 20,375 18,886 Other assets 161,317 150,135 Total assets $ 874,614 $ 803,206 Liabilities and Shareholders’ Equity Liabilities: Accounts and drafts payable $ 640,945 $ 576,919 Other liabilities 25,415 18,732 Total liabilities 666,360 595,651 Total shareholders’ equity 208,254 207,555 Total liabilities and shareholders’ equity $ 874,614 $ 803,206 Condensed Statements of Income For the Years Ended December 31, (In thousands) 2016 2015 2014 Income from subsidiaries: Interest $ 2 $ 12 $ 12 Management fees 2,105 2,201 2,058 Income from subsidiaries 2,107 2,213 2,070 Information services revenue 83,543 78,488 77,064 Net interest income after provision 13,389 13,948 14,986 Gain on sales of investment securities 387 2,910 23 Other income 504 613 1,323 Total income 99,930 98,172 95,466 Expenses: Salaries and employee benefits 65,968 63,475 59,885 Other expenses 18,133 16,580 15,587 Total expenses 84,101 80,055 75,472 Income before income tax and equity in undistributed income of subsidiaries 15,829 18,117 19,994 Income tax expense 1,540 2,950 3,125 Income before undistributed income of subsidiaries 14,289 15,167 16,869 Equity in undistributed income of subsidiaries 10,059 7,889 7,164 Net income $ 24,348 $ 23,056 $ 24,033 Condensed Statements of Cash Flows For the Years Ended December 31, (In thousands) 2016 2015 2014 Cash flows from operating activities: Net income $ 24,348 $ 23,056 $ 24,033 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in undistributed income of subsidiaries (10,059 ) (7,889 ) (7,164 ) Net change in other assets (7,085 ) 16,100 (44,879 ) Net change in other liabilities 6,683 (2,779 ) 534 Amortization of stock-based awards 1,677 1,504 1,250 Other, net 7,558 10,389 13,487 Net cash provided by (used in) operating activities 23,122 40,381 (12,739 ) Cash flows from investing activities: Net increase in securities (33,025 ) (23,472 ) (35,128 ) Net decrease in loans 40,431 28,343 9,358 Purchases of premises and equipment, net (4,557 ) (5,708 ) (8,941 ) Net cash provided by (used in) investing activities 2,849 (837 ) (34,711 ) Cash flows from financing activities: Net increase (decrease) in accounts and drafts payable 64,026 (78,439 ) 111,405 Cash dividends paid (9,979 ) (9,697 ) (9,337 ) Purchase of common shares for treasury (9,215 ) (10,951 ) (1,848 ) Other financing activities 1,705 66 (21 ) Net cash provided by (used in) financing activities 46,537 (99,021 ) 100,199 Net increase (decrease) in cash and cash equivalents 72,508 (59,477 ) 52,749 Cash and cash equivalents at beginning of year 80,854 140,331 87,582 Cash and cash equivalents at end of year $ 153,362 $ 80,854 $ 140,331

SUPPLEMENTARY FINANCIAL INFORMA

SUPPLEMENTARY FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2016
Supplemental Income Statement Elements [Abstract]
SUPPLEMENTARY FINANCIAL INFORMATION	Note 19 SUPPLEMENTARY FINANCIAL INFORMATION (Unaudited) First Second Third Fourth (In thousands except per share data) Quarter Quarter Quarter Quarter YTD 2016 Fee revenue and other income $ 20,505 $ 21,457 $ 22,149 $ 22,025 $ 86,136 Interest income 9,777 10,010 9,985 10,158 39,930 Interest expense 513 504 505 507 2,029 Net interest income 9,264 9,506 9,480 9,651 37,901 Provision for loan losses (1,000 ) — — (500 ) (1,500 ) Operating expense 22,916 23,059 23,552 23,946 93,473 Income tax expense 2,020 2,035 1,855 1,806 7,716 Net income $ 5,833 $ 5,869 $ 6,222 $ 6,424 $ 24,348 Net income per share: Basic earnings per share $ .52 $ .53 $ .56 $ .58 $ 2.18 Diluted earnings per share .51 .52 .55 .57 2.15 2015 Fee revenue and other income $ 20,832 $ 20,838 $ 21,514 $ 20,184 $ 83,368 Interest income 9,552 9,803 9,581 9,774 38,710 Interest expense 591 521 498 501 2,111 Net interest income 8,961 9,282 9,083 9,273 36,599 Provision for loan losses — — — (850 ) (850 ) Operating expense 22,308 22,640 22,634 22,201 89,783 Income tax expense 1,946 1,932 2,083 2,017 7,978 Net income $ 5,539 $ 5,548 $ 5,880 $ 6,089 $ 23,056 Net income per share: Basic earnings per share $ .48 $ .49 $ .52 $ .54 $ 2.03 Diluted earnings per share .48 .48 .51 .53 2.00

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Operations	Summary of Operations Cass Information Systems, Inc . (the “Company”) provides payment and information services, which include processing and payment of transportation, energy, telecommunications and environmental invoices. These services include the acquisition and management of data, information delivery and financial exchange. The consolidated balance sheet captions, “Accounts and drafts payable” and “Payments in excess of funding,” represent the Company’s resulting financial position related to the payment services that are performed for customers. The Company also provides a full range of banking services to individual, corporate and institutional customers through Cass Commercial Bank (the “Bank”), its wholly owned bank subsidiary.
Basis of Presentation	Basis of Presentation The accounting and reporting policies of the Company and its subsidiaries conform to U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries after elimination of intercompany transactions. Certain amounts in the 2015 and 2014 consolidated financial statements have been reclassified to conform to the 2016 presentation. Such reclassifications have no effect on previously reported net income or shareholders’ equity.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements, Company management is required to make estimates and assumptions which significantly affect the reported amounts in the consolidated financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, the Company considers cash and due from banks, interest-bearing deposits in other financial institutions, federal funds sold and other short-term investments as segregated in the accompanying consolidated balance sheets to be cash equivalents.
Investment in Debt Securities	Investment in Debt Securities The Company classifies its debt marketable securities as available-for-sale. Securities classified as available-for-sale are carried at fair value. Unrealized gains and losses, net of the related tax effect, are excluded from earnings and reported in accumulated other comprehensive income, a component of shareholders’ equity. A decline in the fair value of any available-for-sale security below cost that is deemed other than temporary results in a charge to earnings and the establishment of a new cost basis for the security. To determine whether impairment is other than temporary, the Company considers guidance provided in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 320 - Investments – Debt and Equity Securities . When determining whether a debt security is other-than-temporarily impaired, the Company assesses whether it has the intent to sell the security and whether it is more likely than not that the Company will be required to sell prior to recovery of the amortized cost basis. Evidence considered in this assessment includes the reasons for impairment, the severity and duration of the impairment, changes in value subsequent to year-end and forecasted performance of the investee. Premiums and discounts are amortized or accreted to interest income over the estimated lives of the securities using the level-yield method. Interest income is recognized when earned. Gains and losses are calculated using the specific identification method.
Allowance for Loan Losses	Allowance for Loan Losses (ALLL) The ALLL is increased by provisions charged to expense and is available to absorb charge-offs, net of recoveries. Management utilizes a systematic, documented approach in determining the appropriate level of the ALLL. Management’s approach provides for estimated credit losses on individually evaluated loans in accordance with FASB ASC 310 - Allowance for Credit Losses (“ASC 310”). These estimates are based upon a number of factors, such as payment history, financial condition of the borrower, expected future cash flows and discounted collateral exposure. Estimated credit losses inherent in the remainder of the portfolio are estimated in accordance with FASB ASC 450 - Contingencies . These loans are segmented into groups based on similar risk characteristics. Historical loss rates for each risk group, which are updated quarterly, are generally quantified using all recorded loan charge-offs and recoveries over a prescribed look-back period. These historical loss rates for each risk group are used as the starting point to determine the level of the allowance. The Company’s methodology incorporates an estimated loss emergence period for each risk group. The loss emergence period is the period of time from when a borrower experiences a loss event and when the actual loss is recognized in the financial statements, generally at the time of initial charge-off of the loan balance. The Company’s methodology also includes qualitative risk factors that allow management to adjust its estimates of losses based on the most recent information available and to address other limitations in the quantitative component that is based on historical loss rates. Such risk factors are generally reviewed and updated quarterly, as appropriate, and are adjusted to reflect changes in national and local economic conditions and developments, the volume and severity of delinquent and internally classified loans, loan concentrations, assessment of trends in collateral values, assessment of changes in borrowers’ financial stability, and changes in lending policies and procedures, including underwriting standards and collections, charge-off and recovery practices. Management believes the ALLL is adequate to absorb probable losses in the loan portfolio. Additionally, various regulatory agencies, as an integral part of their examination process, periodically review the Company’s ALLL. Such agencies may require the Company to increase the ALLL based on their judgments and interpretations about information available to them at the time of their examinations.
Premises and Equipment	Premises and Equipment Premises and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed over the estimated useful lives of the assets, or the respective lease terms for leasehold improvements, using straight-line and accelerated methods. Estimated useful lives do not exceed 40 years for buildings, the lesser of 10 years or the life of the lease for leasehold improvements and range from 3 to 7 years for software, equipment, furniture and fixtures. Maintenance and repairs are charged to expense as incurred.
Intangible Assets	Intangible Assets Cost in excess of fair value of net assets acquired has resulted from business acquisitions. Goodwill and intangible assets with indefinite useful lives are not amortized, but instead are tested for impairment at least annually. Intangible assets with definite useful lives are amortized on a straight-line basis over their respective estimated useful lives. Periodically, the Company reviews intangible assets for events or changes in circumstances that may indicate that the carrying amount of the assets may not be recoverable. Based on those reviews, adjustments of recorded amounts have not been required.
Non-marketable Equity Investments	Non-marketable Equity Investments
Foreclosed Assets	Foreclosed Assets Real estate acquired as a result of foreclosure is initially recorded at fair value less estimated selling costs. Fair value is generally determined through the receipt of appraisals. Any write down to fair value at the time the property is acquired is recorded as a charge-off to the allowance for loan losses. Any decline in the fair value of the property subsequent to acquisition is recorded as a charge to non-interest expense.
Treasury Stock	Treasury Stock Purchases of the Company’s common stock are recorded at cost. Upon reissuance, treasury stock is reduced based upon the average cost basis of shares held.
Comprehensive Income	Comprehensive Income Comprehensive income consists of net income, changes in net unrealized gains (losses) on available-for-sale securities and pension liability adjustments and is presented in the accompanying consolidated statements of shareholders' equity and consolidated statements of comprehensive income.
Loans	Loans Interest on loans is recognized based upon the principal amounts outstanding. It is the Company’s policy to discontinue the accrual of interest when there is reasonable doubt as to the collectability of principal or interest. Subsequent payments received on such loans are applied to principal if there is any doubt as to the collectability of such principal; otherwise, these receipts are recorded as interest income. The accrual of interest on a loan is resumed when the loan is current as to payment of both principal and interest and/or the borrower demonstrates the ability to pay and remain current. Loan origination and commitment fees on originated loans, net of certain direct loan origination costs, are deferred and amortized to interest income using the level-yield method over the estimated lives of the related loans.
Impairment of Loans	Impairment of Loans A loan is considered impaired when it is probable that a creditor will be unable to collect all amounts due, both principal and interest, according to the contractual terms of the loan agreement. When measuring impairment, the expected future cash flows of an impaired loan are discounted at the loan's effective interest rate. Alternatively, impairment could be measured by reference to an observable market price, if one exists, or the fair value of the collateral for a collateral-dependent loan. Regardless of the historical measurement method used, the Company measures impairment based on the fair value of the collateral when the Company determines foreclosure is probable. Additionally, impairment of a restructured loan is measured by discounting the total expected future cash flows at the loan's effective rate of interest as stated in the original loan agreement. The Company uses its nonaccrual methods as discussed above for recognizing interest on impaired loans.
Information Services Revenue	Information Services Revenue A majority of the Company’s revenues are attributable to fees for providing services. These services include transportation invoice rating, payment processing, auditing, and the generation of accounting and transportation information. The Company also processes, pays and generates management information from electric, gas, telecommunications, environmental, and other invoices. The specific payment and information processing services provided to each customer are developed individually to meet each customer’s specific requirements. The Company enters into service agreements with customers typically for fixed fees per transaction that are invoiced monthly. Revenues are recognized in the period services are rendered and earned under the service agreements, as long as collection is reasonably assured.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced if necessary, by a deferred tax asset valuation allowance. In the event that management determines it is more likely than not that it will not be able to realize all or part of net deferred tax assets in the future, the Company adjusts the recorded value of deferred tax assets, which would result in a direct charge to income tax expense in the period that such determination is made. Likewise, the Company will reverse the valuation allowance when realization of the deferred tax asset is expected. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Earnings Per Share	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.
Share-Based Compensation	Stock-Based Compensation The Company follows FASB ASC 718 - Accounting for Stock Options and Other Stock-based Compensation (“ASC 718”), which requires that all stock-based compensation be recognized as an expense in the financial statements and that such cost be measured at the fair value of the award. FASB ASC 718 also requires that excess tax benefits related to stock option exercises and restricted stock awards be reflected as financing cash inflows instead of operating cash inflows.
Pension Plans	Pension Plans The amounts recognized in the consolidated financial statements related to pension are determined from actuarial valuations. Inherent in these valuations are assumptions including expected return on plan assets, discount rates at which the liabilities could be settled at December 31, 2016, rate of increase in future compensation levels and mortality rates. These assumptions are updated annually and are disclosed in Note 10. The Company follows FASB ASC 715 - Compensation – Retirement Benefits (“ASC 715”), which requires companies to recognize the overfunded or underfunded status of a defined benefit postretirement plan as an asset or liability in its consolidated balance sheet and to recognize changes in that funded status in the year in which the changes occur through comprehensive income. The funded status is measured as the difference between the fair value of the plan assets and the projected benefit obligation as of the date of its fiscal year-end.
Fair Value Measurements	Fair Value Measurements The Company follows the provisions of FASB ASC 820 - Fair Value Measurements and Disclosures , which defines fair value, establishes a framework for measuring fair value in GAAP, and outlines disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. A three-level hierarchy for valuation techniques is used to measure financial assets and financial liabilities at fair value. This hierarchy is based on whether the valuation inputs are observable or unobservable. Financial instrument valuations are considered Level 1 when they are based on quoted prices in active markets for identical assets or liabilities. Level 2 financial instrument valuations use quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Financial instrument valuations are considered Level 3 when they are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable, and when determination of the fair value requires significant management judgment or estimation. The Company records securities available for sale at their fair values on a recurring basis using Level 2 valuations. Additionally, the Company records impaired loans and other real estate owned at their fair value on a nonrecurring basis. The nonrecurring fair value adjustments typically involve application of lower-of-cost-or-market accounting or impairment write-downs of individual assets.
Impact of New and Not Yet Adopted Accounting Pronouncements	Impact of New and Not Yet Adopted Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09 – Revenue from Contracts with Customers . The ASU supersedes revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific revenue recognition guidance in the FASB Accounting Standards Codification. The core principle of the new guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance identifies specific steps that entities should apply in order to achieve this principle. Under the ASU, the amendments are effective for interim and annual periods beginning January 1, 2018 and must be applied retrospectively. The impact of the adoption of this ASU is currently being evaluated but is not expected to have a material impact on the Company’s consolidated financial statements or results of operations. In February 2016, the FASB issued ASU No. 2016-02 – Leases (ASC Topic 842) . The ASU improves financial reporting about leasing transactions. The ASU affects all companies and other organizations that lease assets such as real estate, airplanes, and manufacturing equipment. Consistent with current GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP—which requires only capital leases to be recognized on the balance sheet—the new ASU will require both types of leases to be recognized on the balance sheet. The ASU also will require disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. These disclosures include qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. The ASU will take effect for public companies for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The impact of the adoption of this ASU is currently being evaluated but is not expected to have a material impact on the Company’s consolidated financial statements or results of operations. In March 2016, the FASB issued ASU No. 2016-09 – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . The ASU will simplify the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This standard is effective for fiscal periods beginning after December 15, 2016. The impact of the adoption of this ASU is currently being evaluated. In June 2016, the FASB issued ASU No. 2016-13 - Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The ASU requires measurement and recognition of expected credit losses for financial assets held. Under this standard, a company will be required to hold an allowance equal to the expected life-of-loan losses on the loan portfolio. The standard is effective for fiscal periods beginning after December 15, 2019. The impact of the adoption of this ASU is currently being evaluated.

Capital Requirements and Regu29

Capital Requirements and Regulatory Restrictions (Tables)	12 Months Ended
	Dec. 31, 2016
Regulatory Capital Requirements [Abstract]
Schedule of Capital Amounts and Ratios	The Company’s and the Bank’s actual and required capital amounts and ratios are as follows: Capital Requirement to be Actual Requirements Well-Capitalized (In thousands) Amount Ratio Amount Ratio Amount Ratio At December 31, 2016 Total capital (to risk-weighted assets) Cass Information Systems, Inc. $ 219,747 22.75 % $ 77,272 8.00 % $ N/A N/A % Cass Commercial Bank 110,576 16.72 52,898 8.00 66,123 10.00 Common Equity Tier I Capital (to risk- weighted assets) Cass Information Systems, Inc. 209,572 21.70 43,466 4.50 N/A N/A Cass Commercial Bank 102,769 15.54 29,755 4.50 42,980 6.50 Tier I capital (to risk-weighted assets) Cass Information Systems, Inc. 209,572 21.70 57,954 6.00 N/A N/A Cass Commercial Bank 102,769 15.54 39,674 6.00 52,898 8.00 Tier I capital (to average assets) Cass Information Systems, Inc. 209,572 13.83 60,620 4.00 N/A N/A Cass Commercial Bank 102,769 13.98 29,409 4.00 36,761 5.00 At December 31, 2015 Total capital (to risk-weighted assets) Cass Information Systems, Inc. $ 212,717 23.31 % $ 72,994 8.00 % $ N/A N/A % Cass Commercial Bank 99,872 16.90 47,281 8.00 59,102 10.00 Common Equity Tier I Capital (to risk- weighted assets) Cass Information Systems, Inc. 201,312 22.06 41,059 4.50 N/A N/A Cass Commercial Bank 92,470 15.65 26,596 4.50 38,416 6.50 Tier I capital (to risk-weighted assets) Cass Information Systems, Inc. 201,312 22.06 54,746 6.00 N/A N/A Cass Commercial Bank 92,470 15.65 35,461 6.00 47,281 8.00 Tier I capital (to average assets) Cass Information Systems, Inc. 201,312 13.88 57,995 4.00 N/A N/A Cass Commercial Bank 92,470 13.15 28,124 4.00 35,155 5.00

Investment in Securities (Table

Investment in Securities (Tables)	12 Months Ended
	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Schedule of Available-for-sale Securities	The amortized cost, gross unrealized gains, gross unrealized losses and fair value of debt and equity securities are summarized as follows: December 31, 2016 Gross Gross Amortized Unrealized Unrealized (In thousands) Cost Gains Losses Fair Value State and political subdivisions $ 368,223 $ 5,239 $ 3,328 $ 370,134 U.S. government agencies 13,075 — 403 12,672 Certificates of deposit 7,746 — — 7,746 Total $ 389,044 $ 5,239 $ 3,731 $ 390,552 December 31, 2015 Gross Gross Amortized Unrealized Unrealized (In thousands) Cost Gains Losses Fair Value State and political subdivisions $ 356,531 $ 12,552 $ 13 $ 369,070 Certificates of deposit 6,626 — — 6,626 Total $ 363,157 $ 12,552 $ 13 $ 375,696
Schedule of Fair Value of Securities with Unrealized Losses	The fair values of securities with unrealized losses are as follows: December 31, 2016 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 $ 140,384 $ 3,328 $ — $ — $ 140,384 $ 3,328 subdivisions U.S. government agencies 12,672 403 — — 12,672 403 Certificates of deposit — — — — — — Total $ 153,056 $ 3,731 $ — $ — $ 153,056 $ 3,731 December 31, 2015 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 $ 3,638 $ 5 $ 1,208 $ 8 $ 4,846 $ 13 subdivisions Certificates of deposit — — — — — — Total $ 3,638 $ 5 $ 1,208 $ 8 $ 4,846 $ 13
Schedule of Amortized Cost and Fair Value	December 31, 2016 (In thousands) Amortized Cost Fair Value Due in 1 year or less $ 33,890 $ 34,125 Due after 1 year through 5 years 57,536 58,414 Due after 5 years through 10 years 156,163 159,366 Due after 10 years 141,455 138,647 No stated maturity — — Total $ 389,044 $ 390,552

Loans (Tables)

Loans (Tables)	12 Months Ended
	Dec. 31, 2016
Receivables [Abstract]
Summary of Loan Categories	A summary of loan categories is as follows: December 31, (In thousands) 2016 2015 Commercial and industrial $ 214,767 $ 193,430 Real estate Commercial: Mortgage 104,779 108,836 Construction 6,325 1,182 Church, church-related: Mortgage 321,168 306,728 Construction 11,152 28,957 Industrial Revenue Bonds 6,639 19,831 Other 36 91 Total loans $ 664,866 $ 659,055
Schedule of the Aging Loans by Loan Categories	The following table presents the aging of loans by loan categories at December 31, 2016: Performing Nonperforming 90 Days 30-59 60-89 and Non- Total (In thousands) Current Days Days Over accrual Loans Commercial and industrial $ 214,767 $ — $ — $ — $ — $ 214,767 Real estate Commercial: Mortgage 104,534 — — — 245 104,779 Construction 6,325 — — — — 6,325 Church, church-related: Mortgage 321,168 — — — — 321,168 Construction 11,152 — — — — 11,152 Industrial Revenue Bonds 6,639 — — — — 6,639 Other 24 12 — — — 36 Total $ 664,609 $ 12 $ — $ — $ 245 $ 664,866 The following table presents the aging of loans by loan categories at December 31, 2015: Performing Nonperforming 90 Days 30-59 60-89 and Non- Total (In thousands) Current Days Days Over accrual Loans Commercial and industrial $ 193,430 $ — $ — $ — $ — $ 193,430 Real estate Commercial: Mortgage 105,804 — — — 3,032 108,836 Construction 1,182 — — — — 1,182 Church, church-related: Mortgage 306,625 — — — 103 306,728 Construction 28,957 — — — — 28,957 Industrial Revenue Bonds 19,831 — — — — 19,831 Other 91 — — — — 91 Total $ 655,920 $ — $ — $ — $ 3,135 $ 659,055
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, 2016: Loans Performing Nonperforming Subject to Loans Subject to Loans Subject Normal Special to Special (In thousands) Monitoring 1 Monitoring 2 Monitoring 2 Total Loans Commercial and industrial $ 213,024 $ 1,743 $ — $ 214,767 Real estate Commercial: Mortgage 103,778 756 245 104,779 Construction 6,325 — — 6,325 Church, church-related: Mortgage 318,030 3,138 — 321,168 Construction 11,152 — — 11,152 Industrial Revenue Bonds 6,639 — — 6,639 Other 36 — — 36 Total $ 658,984 $ 5,637 $ 245 $ 664,866 1 Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation. 2 Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention. The following table presents the credit exposure of the loan portfolio by internally assigned credit grade as of December 31, 2015: Loans Performing Nonperforming Subject to Loans Subject to Loans Subject to Normal Special Special Total (In thousands) Monitoring 1 Monitoring 2 Monitoring 2 Loans Commercial and industrial $ 190,303 $ 3,127 $ — $ 193,430 Real estate Commercial: Mortgage 104,642 1,162 3,032 108,836 Construction 1,182 — — 1,182 Church, church-related: Mortgage 299,135 7,490 103 306,728 Construction 28,957 — — 28,957 Industrial Revenue Bonds 19,831 — — 19,831 Other 91 — — 91 Total $ 644,141 $ 11,779 $ 3,135 $ 659,055 1 Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation. 2 Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.
Schedule of Recorded Investment and Unpaid Principal Balance for Impaired Loans	The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2016: Related Unpaid Allowance Recorded Principal for Loan (In thousands) Investment Balance Losses Commercial and industrial: Nonaccrual $ — $ — $ — Real estate Commercial – Mortgage: Nonaccrual 245 245 — Church – Mortgage: Nonaccrual — — — Total impaired loans $ 245 $ 245 $ — The following table presents the recorded investment and unpaid principal balance for impaired loans at December 31, 2015: Related Unpaid Allowance Recorded Principal for Loan (In thousands) Investment Balance Losses Commercial and industrial: Nonaccrual $ — $ — $ — Real estate Commercial – Mortgage: Nonaccrual 3,032 3,032 1,039 Church – Mortgage: Nonaccrual 103 103 103 Total impaired loans $ 3,135 $ 3,135 $ 1,142
Summary of the Allowance for Loan Losses	A summary of the activity in the allowance for loan losses is as follows: December 31, Charge- December 31, (In thousands) 2015 Offs Recoveries Provision 2016 Commercial and industrial $ 3,083 $ — $ 39 $ 139 $ 3,261 Real estate Commercial: Mortgage 2,803 — — (1,141 ) 1,662 Construction 9 — — 38 47 Church, church-related: Mortgage 4,082 — 1 (56 ) 4,027 Construction 217 — — (132 ) 85 Industrial Revenue Bond 320 — — (219 ) 101 Other 1,121 — — (129 ) 992 Total $ 11,635 $ — $ 40 $ (1,500 ) $ 10,175

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Summary of Premises and Equipment	A summary of premises and equipment is as follows: December 31, (In thousands) 2016 2015 Land $ 873 $ 873 Buildings 13,087 13,079 Leasehold improvements 2,098 2,112 Furniture, fixtures and equipment 13,248 12,320 Purchased software 4,704 4,614 Internally developed software 14,377 11,111 48,387 44,109 Less accumulated depreciation 27,301 24,461 Total $ 21,086 $ 19,648
Schedule of Future Minimum Rental Payments for Operating Leases	The Company and its subsidiaries lease various premises and equipment under operating lease agreements which expire at various dates through 2023. Rental expense for 2016, 2015 and 2014 was $1,397,000, $1,387,000 and $1,405,000, respectively. The following is a schedule, by year, of future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year as of December 31, 2016: (In thousands) Amount 2017 $ 1,490 2018 1,239 2019 972 2020 943 2021 808 2022-2023 833 Total $ 6,285

Acquired Intangible Assets (Tab

Acquired Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Company's Intangible Assets	The Company accounts for intangible assets in accordance with FASB ASC 350 - Goodwill and Other Intangible Assets (“ASC 350”), 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: December 31, 2016 December 31, 2015 Gross Carrying Accumulated Gross Carrying Accumulated (In thousands) Amount Amortization Amount Amortization Assets eligible for amortization: Customer lists $ 3,933 $ (2,342 ) $ 3,933 $ (2,023 ) Patent 72 (8 ) 72 (4 ) Non-compete agreements 261 (261 ) 261 (209 ) Software 234 (234 ) 234 (234 ) Other 500 (158 ) 500 (125 ) Unamortized intangible assets: Goodwill 1 11,817 (227 ) 11,817 (227 ) Total intangible assets $ 16,817 $ (3,230 ) $ 16,817 $ (2,822 ) 1 Amortization through December 31, 2001 prior to adoption of FASB ASC 350 .

Interest-Bearing Deposits (Tabl

Interest-Bearing Deposits (Tables)	12 Months Ended
	Dec. 31, 2016
Interest-Bearing Deposits [Abstract]
Schedule of Interest Bearing Deposits	Interest-bearing deposits consist of the following: December 31, (In thousands) 2016 2015 Interest-bearing demand deposits $ 322,091 $ 386,203 Savings deposits 29,430 16,758 Time deposits: Less than $100 3,523 4,758 $100 to less than $250 37,179 43,178 $250 or more 15,082 13,764 Total $ 407,305 $ 464,661 Weighted average interest rate .48 % .51 %
Schedule of Interest on Deposits	Interest on deposits consists of the following: December 31, (In thousands) 2016 2015 2014 Interest-bearing demand deposits $ 1,387 $ 1,392 $ 1,564 Savings deposits 100 65 87 Time deposits: Less than $100 274 346 472 $100 to less than $250 191 119 135 $250 or more 77 189 202 Total $ 2,029 $ 2,111 $ 2,460
Schedule of Maturities of Time Deposits	The scheduled maturities of time deposits are summarized as follows: December 31, 2016 2015 Percent Percent (In thousands) Amount of Total Amount of Total Due within: One year $ 48,740 87.4 % $ 55,350 89.7 % Two years 4,752 8.5 2,690 4.4 Three years 155 0.3 1,566 2.5 Four years 2,072 3.7 83 0.1 Five years 65 0.1 2,011 3.3 Total $ 55,784 100.0 % $ 61,700 100.0 %

Common Stock and Earnings per35

Common Stock and Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Common Stock Outstanding	The table below shows activity in the outstanding shares of the Company’s common stock during 2016. 2016 Shares outstanding at January 1 11,332,272 Issuance of common stock: Employee restricted stock grants 15,455 Employee SARs exercised 20,761 Directors’ compensation 9,029 Shares repurchased (187,123 ) Shares forfeited (1,928 ) Shares outstanding at December 31 11,188,466
Schedule of the Calculations of Basic and Diluted Earnings per Share	The calculations of basic and diluted earnings per share are as follows: December 31, (In thousands except share and per share data) 2016 2015 2014 Basic: Net income $ 24,348 $ 23,056 $ 24,033 Weighted average common shares outstanding 11,150,395 11,358,609 11,479,025 Basic earnings per share $ 2.18 $ 2.03 $ 2.09 Diluted: Net income $ 24,348 $ 23,056 $ 24,033 Weighted average common shares outstanding 11,150,395 11,358,609 11,479,025 Effect of dilutive restricted stock and SARs 156,729 159,819 164,954 Weighted average common shares outstanding assuming dilution 11,307,124 11,518,428 11,643,979 Diluted earnings per share $ 2.15 $ 2.00 $ 2.06

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2016
Summary of Projected Benefit Obligation	A summary of the activity in the Plan’s projected benefit obligation, assets, funded status and amounts recognized in the Company’s consolidated balance sheets is as follows: (In thousands) 2016 2015 Projected benefit obligation: Balance, January 1 $ 78,369 $ 81,342 Service cost 3,559 3,795 Interest cost 3,505 3,178 Actuarial (gain) loss 2,003 (8,358 ) Benefits paid (1,885 ) (1,588 ) Balance, December 31 $ 85,551 $ 78,369 Plan assets: Fair value, January 1 $ 71,174 $ 72,972 Actual return 3,879 (210 ) Employer contribution — — Benefits paid (1,885 ) (1,588 ) Fair value, December 31 $ 73,168 $ 71,174 Funded status: Accrued pension liability $ (12,383 ) $ (7,195 )
Schedule of Assumptions used to Determine Projected Benefit Obligation	The following represent the major assumptions used to determine the projected benefit obligation of the Plan. For 2016, 2015 and 2014, the Plan’s expected benefit cash flows were discounted using the Citibank Above Median Curve. For 2016, the RP-2014 Mortality Table and the MP-2016 Mortality Improvement Table were used. For 2015, the RP-2014 Mortality Table and MP-2015 Mortality Improvement Table were used. For 2014, the RP-2014 Mortality Table and MP-2014 Mortality Improvement Table were used. 2016 2015 2014 Weighted average discount rate 4.25 % 4.50 % 4.00 % Rate of increase in compensation levels (a) (a) (a) (a) 6.0% graded down to 3.25% over the first seven years of service
Schedule of Expected Pension Benefit Payments	The following pension benefit payments, which reflect expected future service, as appropriate, are expected to be paid by the Plan: Amount 2017 $ 2,319,000 2018 2,660,000 2019 2,814,000 2020 3,045,000 2021 3,309,000 2022-2026 21,898,000
Schedule of Plan's Pension Costs	The Plan’s pension cost included the following components: For the Year Ended December 31, (In thousands) 2016 2015 2014 Service cost – benefits earned during the year $ 3,559 $ 3,796 $ 3,003 Interest cost on projected benefit obligations 3,505 3,178 3,037 Expected return on plan assets (4,734 ) (4,864 ) (4,711 ) Net amortization and deferral 1,259 1,542 244 Net periodic pension cost $ 3,589 $ 3,652 $ 1,573
Schedule of Assumptions used to Determine Net Pension Cost	The following represent the major assumptions used to determine the net pension cost of the Plan: 2016 2015 2014 Weighted average discount rate 4.50 % 4.00 % 5.00 % Rate of increase in compensation levels (a) (a) 3.75 % Expected long-term rate of return on assets 6.75 % 6.75 % 6.75 % (a) 6.0% graded down to 3.25% over the first seven years of service
Schedule of Assumed Long-term Rate of Return on Assets	The expected one-year nominal returns and annual standard deviations are shown by asset class below: One-Year Nominal Annual Standard Asset Class % of Total Portfolio Return Deviation Core Fixed Income 48 % 4.51 % 4.64 % Large Cap U.S. Equities 10 % 7.36 % 16.14 % Large Cap U.S. Growth Equities 18 % 7.67 % 17.31 % Small Cap U.S. Equities 8 % 8.49 % 20.02 % International (Developed) 15 % 8.89 % 19.35 % International (Emerging) 1 % 10.68 % 27.66 %
Summary of the Fair Value Measurements by Type of Asset	A summary of the fair value measurements by type of asset is as follows: Fair Value Measurements as of December 31, 2016 2015 Quoted Prices Quoted Prices in Active in Active Markets for Significant Markets for Significant Identical Observable Identical Observable Assets Inputs Assets Inputs (In thousands) Total (Level 1) (Level 2) Total (Level 1) (Level 2) Cash $ 340 $ 340 $ — $ 283 $ 283 $ — Equity securities U.S. Large Cap Growth 13,306 — 13,306 12,908 — 12,908 U.S. Small/Mid Cap Growth 5,655 — 5,655 5,418 — 5,418 Non-U. S. Core 10,588 — 10,588 10,474 — 10,474 U.S. Large Cap Passive 7,364 — 7,364 7,153 — 7,153 Emerging Markets 652 — 652 599 — 599 Fixed Income U.S. Core 24,438 — 24,438 23,881 — 23,881 U.S. Passive 9,571 — 9,571 9,328 — 9,328 Opportunistic 1,254 1,254 1,130 1,130 Total $ 73,168 $ 340 $ 72,828 $ 71,174 $ 283 $ 70,891
Supplemental Executive Retirement Plan [Member]
Summary of Projected Benefit Obligation	A summary of the activity in the SERP’s projected benefit obligation, funded status and amounts recognized in the Company’s consolidated balance sheets is as follows: December 31, (In thousands) 2016 2015 Benefit obligation: Balance, January 1 $ 8,748 $ 9,403 Service cost 133 140 Interest cost 367 348 Benefits paid (247 ) (243 ) Actuarial (gain) loss 131 (900 ) Balance, December 31 $ 9,132 $ 8,748
Schedule of Assumptions used to Determine Projected Benefit Obligation	The following represent the major assumptions used to determine the projected benefit obligation of the SERP. For 2016, 2015 and 2014, the SERP’s expected benefit cash flows were discounted using the Citigroup Above Median Curve. 2016 2015 2014 Weighted average discount rate 4.00 % 4.25 % 3.75 % Rate of increase in compensation levels (a) (a) (a) (a) 6.00% graded down to 3.25% over the first seven years of service.
Schedule of Expected Pension Benefit Payments	Benefits paid were $247,000 in 2016, $243,000 in 2015 and $236,000 in 2014. Expected future benefits payable by the Company over the next ten years are as follows: Amount 2017 $ 247,000 2018 313,000 2019 312,000 2020 310,000 2021 364,000 2022-2026 3,679,000
Schedule of Plan's Pension Costs	The SERP’s pension cost included the following components: For the Year Ended December 31, (In thousands) 2016 2015 2014 Service cost – benefits earned during the year $ 133 $ 140 $ 136 Interest cost on projected benefit obligations 367 348 377 Net amortization and deferral 295 654 431 Net periodic pension cost $ 795 $ 1,142 $ 944
Schedule of Pretax Amounts in Accumulated Other Comprehensive Loss	The pretax amounts in accumulated other comprehensive loss as of December 31 were as follows: The Plan SERP (In thousands) 2016 2015 2016 2015 Prior service cost $ — $ — $ — $ — Net actuarial loss 22,237 20,637 2,005 2,169 Total $ 22,237 $ 20,637 $ 2,005 $ 2,169

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Restricted Stock Activity	Changes in restricted shares outstanding for the year ended December 31, 2016 were as follows: Weighted Average Grant Date Shares Fair Value Balance at December 31, 2015 69,041 $ 51.33 Granted 36,196 $ 50.33 Vested (29,469 ) $ 50.89 Forfeited (1,928 ) $ 50.75 Balance at December 31, 2016 73,840 $ 51.03
Schedule of SARs Activity	Changes in SARs outstanding for the year ended December 31, 2016 were as follows: SARs Weighted Average Exercise Price Balance at December 31, 2015 307,323 $ 36.57 Exercised (69,855 ) $ 30.96 Forfeited — $ — Balance at December 31, 2016 237,468 $ 38.22 Exercisable at December 31, 2016 225,304 $ 36.95

Other Operating Expense (Tables

Other Operating Expense (Tables)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Schedule of Other Operating Expense	Details of other operating expense are as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Postage and supplies $ 1,925 $ 1,954 $ 2,008 Promotional expense 2,187 2,268 2,049 Professional fees 1,930 1,690 1,566 Outside service fees 3,316 2,848 2,876 Data processing services 372 357 338 Telecommunications 1,000 1,068 1,045 Other 1,913 1,185 1,647 Total other operating expense $ 12,643 $ 11,370 $ 11,529

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of income tax expense (benefit) are as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Current: Federal $ 6,456 $ 6,825 $ 7,189 State 941 1,290 1,191 Deferred: Federal 301 (84 ) (585 ) State 18 (53 ) (36 ) Total income tax expense $ 7,716 $ 7,978 $ 7,759
Schedule of Reconciliation of Expected Income Tax Expense (Benefit)	A reconciliation of expected income tax expense (benefit), computed by applying the effective federal statutory rate of 35% for each of 2016, 2015 and 2014 to income before income tax expense is as follows: For the Years Ended December 31, (In thousands) 2016 2015 2014 Expected income tax expense $ 11,223 $ 10,862 $ 11,127 (Reductions) increases resulting from: Tax-exempt income (3,754 ) (3,704 ) (3,896 ) State taxes, net of federal benefit 623 804 751 Other, net (376 ) 16 (223 ) Total income tax expense $ 7,716 $ 7,978 $ 7,759
Schedule of Deferred Assets and Liabilities	The tax effects of temporary differences which give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below: December 31, (In thousands) 2016 2015 Deferred tax assets: Allowance for loan losses $ 3,718 $ 4,251 ASC 715 pension funding liability 8,969 8,438 Net operating loss carryforward 1 169 212 Supplemental executive retirement plan accrual 2,604 1,690 Stock compensation 1,695 — Other 177 553 Total deferred tax assets $ 17,332 $ 15,144 Deferred tax liabilities: Premises and equipment (2,731 ) (2,081 ) Pension (3,601 ) (4,181 ) Stock compensation — (510 ) Intangible/assets (1,402 ) (1,314 ) Unrealized gain on investment in securities available-for-sale (560 ) (4,658 ) Other — (452 ) Total deferred tax liabilities $ (8,294 ) $ (13,196 ) Net deferred tax assets $ 9,038 $ 1,948 1 As of December 31, 2016, the Company had approximately $484,000 of net operating loss carry forwards as a result of the acquisition of Franklin Bancorp. The utilization of the net operating loss carry forward is subject to Section 382 of the Internal Revenue Code and limits the Company’s use to approximately $122,000 per year during the carry forward period, which expires in 2020.
Schedule of the Reconciliation of Unrecognized Tax Benefits	The reconciliation of the beginning unrecognized tax benefits balance to the ending balance is presented in the following table: (In thousands) 2016 2015 2014 Balance at January 1 $ 1,194 $ 1,117 $ 1,208 Changes in unrecognized tax benefits as a result of tax positions taken during a prior year 407 10 (107 ) Changes in unrecognized tax benefits as a result of tax position taken during the current year 311 277 267 Decreases in unrecognized tax benefits relating to settlements with taxing authorities — — — Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations (289 ) (210 ) (251 ) Balance at December 31 $ 1,623 $ 1,194 $ 1,117

Disclosures about Fair Value 40

Disclosures about Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Commitments to Extend Credit, Standby Letters of Credit and Commercial Letters	The following table shows conditional commitments to extend credit, standby letters of credit and commercial letters: December 31, (In thousands) 2016 2015 Conditional commitments to extend credit $ 45,497 $ 25,212 Standby letters of credit 14,381 11,581 Commercial letters of credit 1,962 1,857
Schedule of Company's Financial Instruments	Following is a summary of the carrying amounts and fair values of the Company’s financial instruments: December 31, 2016 2015 Carrying Carrying (In thousands) Amount Fair Value Amount Fair Value Balance sheet assets: Cash and cash equivalents $ 266,743 $ 266,743 $ 253,172 $ 253,172 Investment in securities 390,552 390,552 375,696 375,696 Loans, net 654,691 652,028 647,420 649,161 Accrued interest receivable 6,543 6,543 6,647 6,647 Total $ 1,318,529 $ 1,315,866 $ 1,282,935 $ 1,284,676 Balance sheet liabilities: Deposits $ 621,961 $ 622,173 $ 646,484 $ 646,892 Accounts and drafts payable 642,287 642,287 577,259 577,259 Accrued interest payable 46 46 35 35 Total $ 1,264,294 $ 1,264,506 $ 1,223,778 $ 1,224,186

Industry Segment Information (T

Industry Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Summary of Segment Information	Summarized information about the Company’s operations in each industry segment for the years ended December 31, 2016, 2015 and 2014, is as follows: Corporate, Information Banking Eliminations (In thousands) Services Services and Other Total 2016 Fee revenue and other income: Income from customers $ 84,612 $ 1,524 $ — $ 86,136 Intersegment income (expense) 12,164 1,575 (13,739 ) — Net interest income (expense) after provision for loan losses: Income from customers 13,820 25,581 — 39,401 Intersegment income (expense) 2 (2 ) — — Depreciation and amortization 3,368 165 120 3,653 Income taxes 1,478 6,238 — 7,716 Net income 14,049 10,299 — 24,348 Goodwill 11,454 136 — 11,590 Other intangible assets, net 1,997 — — 1,997 Total assets $ 763,999 $ 756,164 $ (15,324 ) $ 1,504,839 2015 Fee revenue and other income: Income from customers $ 82,144 $ 1,224 $ — $ 83,368 Intersegment income (expense) 10,078 1,648 (11,726 ) — Net interest income (expense) after provision for loan losses: Income from customers 14,598 22,851 — 37,449 Intersegment income (expense) 12 (12 ) — — Depreciation and amortization 3,164 151 101 3,416 Income taxes 2,818 5,160 — 7,978 Net income 14,635 8,421 — 23,056 Goodwill 11,454 136 — 11,590 Other intangible assets, net 2,405 — — 2,405 Total assets $ 702,491 $ 761,739 $ (8,724 ) $ 1,455,506 2014 Fee revenue and other income: Income from customers $ 78,773 $ 1,134 $ — $ 79,907 Intersegment income (expense) 9,210 1,504 (10,714 ) — Net interest income (expense) after provision for loan losses: Income from customers 15,678 21,621 — 37,299 Intersegment income (expense) 12 (12 ) — — Depreciation and amortization 2,795 182 119 3,096 Income taxes 3,006 4,753 — 7,759 Net income 16,379 7,654 — 24,033 Goodwill 11,454 136 — 11,590 Other intangible assets, net 2,762 — — 2,762 Total assets $ 782,844 $ 755,400 $ (37,513 ) $ 1,500,731

Condensed Financial Informati42

Condensed Financial Information of Parent Company (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet	Following are the condensed balance sheets of the Company (parent company only) and the related condensed statements of income and cash flows. Condensed Balance Sheets December 31, (In thousands) 2016 2015 Assets Cash and due from banks $ 45,464 $ 30,165 Short-term investments 107,898 50,689 Securities available-for-sale, at fair value 390,552 373,946 Loans, net 47,184 87,615 Investments in subsidiaries 101,824 91,770 Premises and equipment, net 20,375 18,886 Other assets 161,317 150,135 Total assets $ 874,614 $ 803,206 Liabilities and Shareholders’ Equity Liabilities: Accounts and drafts payable $ 640,945 $ 576,919 Other liabilities 25,415 18,732 Total liabilities 666,360 595,651 Total shareholders’ equity 208,254 207,555 Total liabilities and shareholders’ equity $ 874,614 $ 803,206
Schedule of Condensed Statements of Income	Condensed Statements of Income For the Years Ended December 31, (In thousands) 2016 2015 2014 Income from subsidiaries: Interest $ 2 $ 12 $ 12 Management fees 2,105 2,201 2,058 Income from subsidiaries 2,107 2,213 2,070 Information services revenue 83,543 78,488 77,064 Net interest income after provision 13,389 13,948 14,986 Gain on sales of investment securities 387 2,910 23 Other income 504 613 1,323 Total income 99,930 98,172 95,466 Expenses: Salaries and employee benefits 65,968 63,475 59,885 Other expenses 18,133 16,580 15,587 Total expenses 84,101 80,055 75,472 Income before income tax and equity in undistributed income of subsidiaries 15,829 18,117 19,994 Income tax expense 1,540 2,950 3,125 Income before undistributed income of subsidiaries 14,289 15,167 16,869 Equity in undistributed income of subsidiaries 10,059 7,889 7,164 Net income $ 24,348 $ 23,056 $ 24,033
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows For the Years Ended December 31, (In thousands) 2016 2015 2014 Cash flows from operating activities: Net income $ 24,348 $ 23,056 $ 24,033 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Equity in undistributed income of subsidiaries (10,059 ) (7,889 ) (7,164 ) Net change in other assets (7,085 ) 16,100 (44,879 ) Net change in other liabilities 6,683 (2,779 ) 534 Amortization of stock-based awards 1,677 1,504 1,250 Other, net 7,558 10,389 13,487 Net cash provided by (used in) operating activities 23,122 40,381 (12,739 ) Cash flows from investing activities: Net increase in securities (33,025 ) (23,472 ) (35,128 ) Net decrease in loans 40,431 28,343 9,358 Purchases of premises and equipment, net (4,557 ) (5,708 ) (8,941 ) Net cash provided by (used in) investing activities 2,849 (837 ) (34,711 ) Cash flows from financing activities: Net increase (decrease) in accounts and drafts payable 64,026 (78,439 ) 111,405 Cash dividends paid (9,979 ) (9,697 ) (9,337 ) Purchase of common shares for treasury (9,215 ) (10,951 ) (1,848 ) Other financing activities 1,705 66 (21 ) Net cash provided by (used in) financing activities 46,537 (99,021 ) 100,199 Net increase (decrease) in cash and cash equivalents 72,508 (59,477 ) 52,749 Cash and cash equivalents at beginning of year 80,854 140,331 87,582 Cash and cash equivalents at end of year $ 153,362 $ 80,854 $ 140,331

SUPPLEMENTARY FINANCIAL INFOR43

SUPPLEMENTARY FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Income Statement Elements [Abstract]
Schedule of Quarterly Financial Information	First Second Third Fourth (In thousands except per share data) Quarter Quarter Quarter Quarter YTD 2016 Fee revenue and other income $ 20,505 $ 21,457 $ 22,149 $ 22,025 $ 86,136 Interest income 9,777 10,010 9,985 10,158 39,930 Interest expense 513 504 505 507 2,029 Net interest income 9,264 9,506 9,480 9,651 37,901 Provision for loan losses (1,000 ) — — (500 ) (1,500 ) Operating expense 22,916 23,059 23,552 23,946 93,473 Income tax expense 2,020 2,035 1,855 1,806 7,716 Net income $ 5,833 $ 5,869 $ 6,222 $ 6,424 $ 24,348 Net income per share: Basic earnings per share $ .52 $ .53 $ .56 $ .58 $ 2.18 Diluted earnings per share .51 .52 .55 .57 2.15 2015 Fee revenue and other income $ 20,832 $ 20,838 $ 21,514 $ 20,184 $ 83,368 Interest income 9,552 9,803 9,581 9,774 38,710 Interest expense 591 521 498 501 2,111 Net interest income 8,961 9,282 9,083 9,273 36,599 Provision for loan losses — — — (850 ) (850 ) Operating expense 22,308 22,640 22,634 22,201 89,783 Income tax expense 1,946 1,932 2,083 2,017 7,978 Net income $ 5,539 $ 5,548 $ 5,880 $ 6,089 $ 23,056 Net income per share: Basic earnings per share $ .48 $ .49 $ .52 $ .54 $ 2.03 Diluted earnings per share .48 .48 .51 .53 2.00

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Percentage holding required to account investments under non-marketable equity investments	20.00%
Building [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	40 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	10 years
Software, Equipment, Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	7 years
Software, Equipment, Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years

Capital Requirements and Regu45

Capital Requirements and Regulatory Restrictions (Narrative) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Regulatory Capital Requirements [Abstract]
Unappropriated retained earnings	$ 26,374

Capital Requirements and Regu46

Capital Requirements and Regulatory Restrictions (Schedule of Capital Amounts and Ratios) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Cass Information Systems Inc. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk-weighted assets), actual amount	$ 219,747	$ 212,717
Common Equity Tier I Capital (to risk-weighted assets), actual amount	209,572	201,312
Tier I capital (to risk-weighted assets), actual amount	209,572	201,312
Tier I capital (to average assets), actual amount	$ 209,572	$ 201,312
Total capital (to risk-weighted assets), actual ratio	22.75%	23.31%
Common Equity Tier I Capital (to risk-weighted assets), actual ratio	21.70%	22.06%
Tier I capital (to risk-weighted assets), actual ratio	21.70%	22.06%
Tier I capital (to average assets), actual ratio	13.83%	13.88%
Total capital (to risk-weighted assets), capital requirements amount	$ 77,272	$ 72,994
Common Equity Tier I Capital (to risk-weighted assets), capital requirements amount	43,466	41,059
Tier I capital (to risk-weighted assets), capital requirements amount	57,954	54,746
Tier I capital (to average assets), capital requirements amount	$ 60,620	$ 43,496
Total capital (to risk-weighted assets), capital requirements ratio	8.00%	8.00%
Common Equity Tier I Capital (to risk-weighted assets), capital requirements ratio	4.50%	4.50%
Tier I capital (to risk-weighted assets), capital requirements ratio	6.00%	6.00%
Tier I capital (to average assets), capital requirements ratio	4.00%	3.00%
Cass Commercial Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Total capital (to risk-weighted assets), actual amount	$ 110,576	$ 99,872
Common Equity Tier I Capital (to risk-weighted assets), actual amount	102,769	92,470
Tier I capital (to risk-weighted assets), actual amount	102,769	92,470
Tier I capital (to average assets), actual amount	$ 102,769	$ 92,470
Total capital (to risk-weighted assets), actual ratio	16.72%	16.90%
Common Equity Tier I Capital (to risk-weighted assets), actual ratio	15.54%	15.65%
Tier I capital (to risk-weighted assets), actual ratio	15.54%	15.65%
Tier I capital (to average assets), actual ratio	13.98%	13.15%
Total capital (to risk-weighted assets), capital requirements amount	$ 52,898	$ 47,281
Common Equity Tier I Capital (to risk-weighted assets), capital requirements amount	29,755	26,596
Tier I capital (to risk-weighted assets), capital requirements amount	39,674	35,461
Tier I capital (to average assets), capital requirements amount	$ 29,409	$ 21,093
Total capital (to risk-weighted assets), capital requirements ratio	8.00%	8.00%
Common Equity Tier I Capital (to risk-weighted assets), capital requirements ratio	4.50%	4.50%
Tier I capital (to risk-weighted assets), capital requirements ratio	6.00%	6.00%
Tier I capital (to average assets), capital requirements ratio	4.00%	3.00%
Total capital (to risk-weighted assets), requirement to be well capitalized amount	$ 66,123	$ 59,102
Common Equity Tier I Capital (to risk-weighted assets), requirement to be well capitalized amount	42,980	38,416
Tier I capital (to risk-weighted assets), requirement to be well capitalized amount	52,898	47,281
Tier I capital (to average assets), requirement to be well capitalized amount	$ 36,761	$ 35,155
Total capital (to risk-weighted assets), requirement to be well capitalized ratio	10.00%	10.00%
Common Equity Tier I Capital (to risk-weighted assets), requirement to be well capitalized ratio	6.50%	6.50%
Tier I capital (to risk-weighted assets), requirement to be well capitalized ratio	8.00%	8.00%
Tier I capital (to average assets), requirement to be well capitalized ratio	5.00%	5.00%

Investment in Securities (Narra

Investment in Securities (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Investments, Debt and Equity Securities [Abstract]
Number of securities that had an unrealized loss	108	5
Number of securities that had an unrealized loss, greater than 12 months		1
Percentage of total securities	31.00%
Premium related to purchase of state and political subdivisions	$ 5,749	$ 5,443
Securities pledged as collateral	3,750	3,750
Proceeds from sales of securities available-for-sale	21,491	99,347	$ 587
Gross realized gains	387	2,910	23
Gross realized losses	$ 0	$ 0	$ 0

Investment in Securities (Sched

Investment in Securities (Schedule of Investment Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investment [Line Items]
Fair Value	$ 390,552	$ 375,696
Gross Unrealized Gains	5,239	12,552
Gross Unrealized Losses	3,731	13
Amortized Cost	389,044	363,157
State and Political Subdivisions [Member]
Investment [Line Items]
Fair Value	370,134	369,070
Gross Unrealized Gains	5,239	12,552
Gross Unrealized Losses	3,328	13
Amortized Cost	368,223	356,531
U.S. government agencies [Member]
Investment [Line Items]
Fair Value	12,672
Gross Unrealized Gains
Gross Unrealized Losses	403
Amortized Cost	13,075
Certificates of Deposit [Member]
Investment [Line Items]
Fair Value	7,746	6,626
Gross Unrealized Gains
Gross Unrealized Losses
Amortized Cost	$ 7,746	$ 6,626

Investment in Securities (Sch49

Investment in Securities (Schedule of the Fair Values of Securities with Unrealized Losses) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investment [Line Items]
Estimated fair value less than 12 months	$ 153,056	$ 3,638
Estimated fair value 12 months or more		1,208
Estimated fair value total	153,056	4,846
Unrealized losses, less than 12 months	3,731	5
Unrealized losses, 12 months or more		8
Unrealized losses, total	3,731	13
State and Political Subdivisions [Member]
Investment [Line Items]
Estimated fair value less than 12 months	140,384	3,638
Estimated fair value 12 months or more		1,208
Estimated fair value total	140,384	4,846
Unrealized losses, less than 12 months	3,328	5
Unrealized losses, 12 months or more		8
Unrealized losses, total	3,328	13
U.S. government agencies [Member]
Investment [Line Items]
Estimated fair value less than 12 months	12,672
Estimated fair value 12 months or more
Estimated fair value total	12,672
Unrealized losses, less than 12 months	403
Unrealized losses, 12 months or more
Unrealized losses, total	403
Certificates of Deposit [Member]
Investment [Line Items]
Estimated fair value less than 12 months
Estimated fair value 12 months or more
Estimated fair value total
Unrealized losses, less than 12 months
Unrealized losses, 12 months or more
Unrealized losses, total

Investment in Securities (Sch50

Investment in Securities (Schedule of Amortized Cost and Fair Value of Investment Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Amortized Cost, Due in 1 year or less	$ 33,890
Amortized Cost, Due after 1 year through 5 years	57,536
Amortized Cost, Due after 5 years through 10 years	156,163
Amortized Cost, Due after 10 years	141,455
Amortized Cost, No stated maturity
Amortized Cost, Total	389,044
Fair Value, Due in 1 year or less	34,125
Fair Value, Due after 1 year through 5 years	58,414
Fair Value, Due after 5 years through 10 years	159,366
Fair Value, Due after 10 years	138,647
Fair Value, No stated maturity
Available-for-sale Securities, Total	$ 390,552	$ 375,696

Loans (Narrative) (Details)

Loans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Impaired loans, ALLL	$ 0	$ 1,142
Nonaccrual loans	245	3,135
Delinquent loans still accruing interest	0	0
Loans classified as troubled debt restructuring
Average balance of impaired loans	333	3,188	$ 1,262
Income recognized on nonaccrual loans under original terms of contract	66	390	108
Income recognized on nonaccrual loans	$ 47	$ 34	$ 77

Loans (Summary of Loan Categori

Loans (Summary of Loan Categories) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	$ 664,866	$ 659,055
Commercial and Industrial [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	214,767	193,430
Real Estate Commercial Mortgage [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	104,779	108,836
Real Estate Commercial Construction [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	6,325	1,182
Real Estate Church Related Mortgage [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	321,168	306,728
Real Estate Church Related Construction [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	11,152	28,957
Industrial Revenue Bonds [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	6,639	19,831
Other Loan [Member]
Loans and Leases Receivable Disclosure [Line Items]
Total Loans	$ 36	$ 91

Loans (Schedule of the Aging of

Loans (Schedule of the Aging of Loans by Loan Categories) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual	$ 245	$ 3,135
Total Loans	664,866	659,055
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual
Total Loans	214,767	193,430
Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual	245	3,032
Total Loans	104,779	108,836
Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual
Total Loans	6,325	1,182
Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual		103
Total Loans	321,168	306,728
Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual
Total Loans	11,152	28,957
Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual
Total Loans	6,639	19,831
Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Non Accrual
Total Loans	36	91
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	664,609	655,920
Current [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	214,767	193,430
Current [Member] | Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	104,534	105,804
Current [Member] | Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	6,325	1,182
Current [Member] | Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	321,168	306,625
Current [Member] | Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	11,152	28,957
Current [Member] | Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	6,639	19,831
Current [Member] | Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	24	91
30-59 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	12
30-59 Days [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
30-59 Days [Member] | Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	12
60-89 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
60-89 Days [Member] | Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Commercial and Industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans
90 Days and over [Member] | Other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans

Loans (Schedule of the Credit E

Loans (Schedule of the Credit Exposure of the Loan Portfolio) (Details) - USD ($) $ in Thousands		Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Total Loans		$ 664,866	$ 659,055
Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	658,984	644,141
Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	5,637	11,779
Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	245	3,135
Commercial and Industrial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		214,767	193,430
Commercial and Industrial [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	213,024	190,303
Commercial and Industrial [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	1,743	3,127
Commercial and Industrial [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Real Estate Commercial Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		104,779	108,836
Real Estate Commercial Mortgage [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	103,778	104,642
Real Estate Commercial Mortgage [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	756	1,162
Real Estate Commercial Mortgage [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	245	3,032
Real Estate Commercial Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		6,325	1,182
Real Estate Commercial Construction [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	6,325	1,182
Real Estate Commercial Construction [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Real Estate Commercial Construction [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Real Estate Church Related Construction [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		11,152	28,957
Real Estate Church Related Construction [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	11,152	28,957
Real Estate Church Related Construction [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Real Estate Church Related Construction [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Real Estate Church Related Mortgage [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		321,168	306,728
Real Estate Church Related Mortgage [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	318,030	299,135
Real Estate Church Related Mortgage [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]	3,138	7,490
Real Estate Church Related Mortgage [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]		103
Industrial Revenue Bonds [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		6,639	19,831
Industrial Revenue Bonds [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	6,639	19,831
Industrial Revenue Bonds [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Industrial Revenue Bonds [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans		36	91
Other [Member] | Loans Subject To Normal Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[1]	36	91
Other [Member] | Performing Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
Other [Member] | Nonperforming Loans Subject To Special Monitoring [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans	[2]
[1]	Loans subject to normal monitoring involve borrowers of acceptable-to-strong credit quality and risk, who have the apparent ability to satisfy their loan obligation.
[2]	Loans subject to special monitoring possess some credit deficiency or potential weakness which requires a high level of management attention.

Loans (Schedule of Recorded Inv

Loans (Schedule of Recorded Investment and Unpaid Principal for Impaired Loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Modifications [Line Items]
Non Accrual	$ 245	$ 3,135
Recorded Investment [Member]
Financing Receivable, Modifications [Line Items]
Fair value of impaired loan	245	3,135
Upaid Principal Balance [Member]
Financing Receivable, Modifications [Line Items]
Fair value of impaired loan	245	3,135
Related Allowance for Loan Losses [Member]
Financing Receivable, Modifications [Line Items]
Fair value of impaired loan		1,142
Commercial and Industrial [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual
Commercial and Industrial [Member] | Recorded Investment [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual
Commercial and Industrial [Member] | Upaid Principal Balance [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual
Commercial and Industrial [Member] | Related Allowance for Loan Losses [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual
Real Estate Commercial Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual	245	3,032
Real Estate Commercial Mortgage [Member] | Recorded Investment [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual	245	3,032
Real Estate Commercial Mortgage [Member] | Upaid Principal Balance [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual	245	3,032
Real Estate Commercial Mortgage [Member] | Related Allowance for Loan Losses [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual		1,039
Real Estate Church Related Mortgage [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual		103
Real Estate Church Related Mortgage [Member] | Recorded Investment [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual		103
Real Estate Church Related Mortgage [Member] | Upaid Principal Balance [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual		103
Real Estate Church Related Mortgage [Member] | Related Allowance for Loan Losses [Member]
Financing Receivable, Modifications [Line Items]
Non Accrual		$ 103

Loans (Summary of Allowance for

Loans (Summary of Allowance for Loan Losses) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	$ 11,635
Charge-Offs
Recoveries	40
Provision	(1,500)
Allowance for loan losses, Ending Balance	10,175
Commercial and Industrial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	3,083
Charge-Offs
Recoveries	39
Provision	139
Allowance for loan losses, Ending Balance	3,261
Real Estate Commercial Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	2,803
Charge-Offs
Recoveries
Provision	(1,141)
Allowance for loan losses, Ending Balance	1,662
Real Estate Commercial Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	9
Charge-Offs
Recoveries
Provision	38
Allowance for loan losses, Ending Balance	47
Real Estate Church Related Mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	4,082
Charge-Offs
Recoveries	1
Provision	(56)
Allowance for loan losses, Ending Balance	4,027
Real Estate Church Related Construction [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	217
Charge-Offs
Recoveries
Provision	(132)
Allowance for loan losses, Ending Balance	85
Industrial Revenue Bonds [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	320
Charge-Offs
Recoveries
Provision	(219)
Allowance for loan losses, Ending Balance	101
Other [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses, Beginning Balance	1,121
Charge-Offs
Recoveries
Provision	(129)
Allowance for loan losses, Ending Balance	$ 992

Premises and Equipment (Narrati

Premises and Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,245	$ 3,008	$ 2,613
Rent expense	$ 1,397	$ 1,387	$ 1,405

Premises and Equipment (Summary

Premises and Equipment (Summary of Premises and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 48,387	$ 44,109
Less accumulated depreciation	27,301	24,461
Total	21,086	19,648
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	873	873
Building [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	13,087	13,079
Leaseholds and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	2,098	2,112
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	13,248	12,320
Software [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	4,704	4,614
Internally Developed Software [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 14,377	$ 11,111

Premises and Equipment (Schedul

Premises and Equipment (Schedule of Future Minimum Rental Payments) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Abstract]
2,017	$ 1,490
2,018	1,239
2,019	972
2,020	943
2,021	808
2022-2023	833
Total	$ 6,285

Acquired Intangible Assets (Nar

Acquired Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 408	$ 408	$ 483
2,017	356
2,018	356
2,019	356
2,020	356
2,021	$ 356
Customer Lists [Member] | Minimum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	7 years
Customer Lists [Member] | Maximum [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	10 years
Patents [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	8 years
Noncompete Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Software [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Other Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization period	15 years

Acquired Intangible Assets (Sch

Acquired Intangible Assets (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets eligible for amortization:
Gross Carrying Amount	$ 16,817	$ 16,817
Accumulated Amortization	(3,230)	(2,822)
Unamortized intangible assets:
Goodwill, Gross Carrying Amount	11,817	11,817
Goodwill, Accumulated Amortization	(227)	(227)
Customer Lists [Member]
Assets eligible for amortization:
Gross Carrying Amount	3,933	3,933
Accumulated Amortization	(2,342)	(2,023)
Patents [Member]
Assets eligible for amortization:
Gross Carrying Amount	72	72
Accumulated Amortization	(8)	(4)
Noncompete Agreements [Member]
Assets eligible for amortization:
Gross Carrying Amount	261	261
Accumulated Amortization	(261)	(209)
Software [Member]
Assets eligible for amortization:
Gross Carrying Amount	234	234
Accumulated Amortization	(234)	(234)
Other Intangible Assets [Member]
Assets eligible for amortization:
Gross Carrying Amount	500	500
Accumulated Amortization	$ (158)	$ (125)

Interest-Bearing Deposits (Sche

Interest-Bearing Deposits (Schedule of Interest-bearing Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Interest-Bearing Deposits [Abstract]
Interest-bearing demand deposits	$ 322,091	$ 386,203
Savings deposits	29,430	16,758
Time deposits:
Less than $100	3,523	4,758
$100 to less than $250	37,179	43,178
$250 or more	15,082	13,764
Total	$ 407,305	$ 464,661
Weighted average interest rate	0.48%	0.51%

Interest-Bearing Deposits (Sc63

Interest-Bearing Deposits (Schedule of Interest on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Interest-Bearing Deposits [Abstract]
Interest-bearing demand deposits	$ 1,387	$ 1,392	$ 1,564
Savings deposits	100	65	87
Time deposits:
Less than $100	274	346	472
$100 to less than $250	191	119	135
$250 or more	77	189	202
Total	$ 2,029	$ 2,111	$ 2,460

Interest-Bearing Deposits (Sc64

Interest-Bearing Deposits (Schedule of Maturities of Time Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Due within:
One year	$ 48,740	$ 55,350
Two years	4,752	2,690
Three years	155	1,566
Four years	2,072	83
Five years	65	2,011
Total	$ 55,784	$ 61,700
Percent of Total One year	87.40%	89.70%
Percent of Total Two years	8.50%	4.40%
Percent of Total Three years	0.30%	2.50%
Percent of Total Four years	3.70%	0.10%
Percent of Total Five years	0.10%	3.30%
Total	100.00%	100.00%

Unused Available Lines of Cre65

Unused Available Lines of Credit (Details) $ in Thousands	Dec. 31, 2016USD ($)
Unsecured Debt [Member]
Line of Credit Facility [Line Items]
Line of credit amount	$ 78,000
Unsecured Debt [Member] | Bank Of America [Member]
Line of Credit Facility [Line Items]
Line of credit amount	10,000
Unsecured Debt [Member] | US Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	20,000
Unsecured Debt [Member] | Wells Fargo Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	15,000
Unsecured Debt [Member] | PNC Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	12,000
Unsecured Debt [Member] | Frost National Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	10,000
Unsecured Debt [Member] | JPM Chase Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	6,000
Unsecured Debt [Member] | UMB Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	5,000
Secured Debt [Member] | UMB Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	50,000
Secured Debt [Member] | Federal Home Loan Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	205,768
Secured Debt [Member] | First Tennessee Bank [Member]
Line of Credit Facility [Line Items]
Line of credit amount	$ 50,000

Common Stock and Earnings per66

Common Stock and Earnings per Share (Schedule of Common Stock Outstanding) (Details)	12 Months Ended
	Dec. 31, 2016shares
Earnings Per Share [Abstract]
Shares outstanding at January 1	11,332,272
Issuance of common stock:
Employee restricted stock grants	15,455
Employee SARs exercised	20,761
Directors' compensation	9,029
Shares repurchased	(187,123)
Shares forfeited	(1,928)
Shares outstanding at December 31	11,188,466

Common Stock and Earnings per67

Common Stock and Earnings per Share (Schedule of Calculations of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Basic
Net income	$ 6,424	$ 6,222	$ 5,869	$ 5,833	$ 6,089	$ 5,880	$ 5,548	$ 5,539	$ 24,348	$ 23,056	$ 24,033
Weighted average common shares outstanding (in shares)									11,150,395	11,358,609	11,479,025
Basic earnings per share (in dollars per share)	$ 0.58	$ 0.56	$ 0.53	$ 0.52	$ 0.54	$ 0.52	$ 0.49	$ 0.48	$ 2.18	$ 2.03	$ 2.09
Diluted
Net income	$ 6,424	$ 6,222	$ 5,869	$ 5,833	$ 6,089	$ 5,880	$ 5,548	$ 5,539	$ 24,348	$ 23,056	$ 24,033
Weighted average common shares outstanding (in shares)									11,150,395	11,358,609	11,479,025
Effect of dilutive restricted stock, stock options and SARs (in shares)									156,729	159,819	164,954
Weighted average common shares outstanding assuming dilution (in shares)									11,307,124	11,518,428	11,643,979
Diluted earnings per share (in dollars per share)	$ 0.57	$ 0.55	$ 0.52	$ 0.51	$ 0.53	$ 0.51	$ 0.48	$ 0.48	$ 2.15	$ 2	$ 2.06

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Benefits paid	$ 1,885	$ 1,588
Defined contribution plan, contribution amount	$ 658	623	$ 584
Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Target plan asset	48.00%
U.S. Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Target plan asset	36.00%
Non-U.S. Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target plan asset	16.00%
Defined Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	$ 74,425	68,321
Recognized prior service (cost) benefit	0
Net gains (losses) as a component of net periodic benefit cost	1,328
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation	7,904	7,482
Contributions for plan	$ 5,367	5,211	5,298
Expected future benefits payable period	10 years
Benefits paid	$ 247	$ 243	$ 236
Recognized prior service (cost) benefit	0
Net gains (losses) as a component of net periodic benefit cost	$ 323

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule of Projected Benefit Obligation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Projected benefit obligation:
Balance, January 1	$ 78,369	$ 81,342
Service cost	3,559	3,795
Interest cost	3,505	3,178
Actuarial (gain) loss	2,003	(8,358)
Benefits paid	(1,885)	(1,588)
Balance, December 31	85,551	78,369
Plan assets:
Fair value, January 1	71,174	72,972
Actual return	3,879	(210)
Employer contribution
Benefits paid	(1,885)	(1,588)
Fair value, December 31	73,168	71,174
Funded status:
Accrued pension liability	$ (12,383)	$ (7,195)

Employee Benefit Plans (Sched70

Employee Benefit Plans (Schedule of Assumptions used to Determine the Projected Benefit Obligation) (Details) - Defined Benefit Plan [Member]		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Weighted average discount rate		4.25%	4.50%	4.00%
Rate of increase in compensation levels	[1]
[1]	6.0% graded down to 3.25% over the first seven years of service

Employee Benefit Plans (Sched71

Employee Benefit Plans (Schedule of Expected Pension Benefit Payments) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
2,017	$ 2,319
2,018	2,660
2,019	2,814
2,020	3,045
2,021	3,309
2022-2026	$ 21,898

Employee Benefit Plans (Sched72

Employee Benefit Plans (Schedule of Plan's Pension Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the year	$ 3,559	$ 3,795
Interest cost on projected benefit obligations	3,505	3,178
Defined Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the year	3,559	3,796	$ 3,003
Interest cost on projected benefit obligations	3,505	3,178	3,037
Expected return on plan assets	(4,734)	(4,864)	(4,711)
Net amortization and deferral	1,259	1,542	244
Net periodic pension cost	$ 3,589	$ 3,652	$ 1,573

Employee Benefit Plans (Sched73

Employee Benefit Plans (Schedule of Assumptions used to Determine Net Pension Cost) (Details)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Weighted average discount rate	4.50%		4.00%		5.00%
Rate of increase in compensation levels		[1]		[1]	3.75%
Expected long-term rate of return on assets	6.75%		6.75%		6.75%
[1]	6.0% graded down to 3.25% over the first seven years of service

Employee Benefit Plans (Sched74

Employee Benefit Plans (Schedule of Long-term Rate of Return on Assets (Details)	12 Months Ended
	Dec. 31, 2016
Fixed Income [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	48.00%
One-Year Nominal Return	4.51%
Annual Standard Deviation	4.64%
Large Cap U.S. Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	10.00%
One-Year Nominal Return	7.36%
Annual Standard Deviation	16.14%
U.S. Large Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	18.00%
One-Year Nominal Return	7.67%
Annual Standard Deviation	17.31%
Small Cap U.S. Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	8.00%
One-Year Nominal Return	8.49%
Annual Standard Deviation	20.02%
International (Developed) [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	15.00%
One-Year Nominal Return	8.89%
Annual Standard Deviation	19.35%
International (Emerging) [Member]
Defined Benefit Plan Disclosure [Line Items]
Percent of Total Portfolio	1.00%
One-Year Nominal Return	10.68%
Annual Standard Deviation	27.66%

Employee Benefit Plans (Summary

Employee Benefit Plans (Summary of the Fair Value Measurements by Type of Asset) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Total	$ 73,168	$ 71,174	$ 72,972
Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	340	283
U.S. Large Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	13,306	12,908
U.S. Small/Mid Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	5,655	5,418
Non-U.S. Core [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	10,558	10,474
U.S. Large Cap Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	7,364	7,153
Emerging Markets [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	652	599
U.S. Core Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	24,438	23,881
U.S. Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	9,571	9,328
Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	1,254	1,130
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	340	283
Fair Value, Inputs, Level 1 [Member] | Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	340	283
Fair Value, Inputs, Level 1 [Member] | U.S. Large Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | U.S. Small/Mid Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | Non-U.S. Core [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | U.S. Large Cap Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | Emerging Markets [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | U.S. Core Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | U.S. Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	72,828	70,891
Fair Value, Inputs, Level 2 [Member] | Cash [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 2 [Member] | U.S. Large Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	13,306	12,908
Fair Value, Inputs, Level 2 [Member] | U.S. Small/Mid Cap Growth [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	5,655	5,418
Fair Value, Inputs, Level 2 [Member] | Non-U.S. Core [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	10,558	10,474
Fair Value, Inputs, Level 2 [Member] | U.S. Large Cap Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	7,364	7,153
Fair Value, Inputs, Level 2 [Member] | Emerging Markets [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	652	599
Fair Value, Inputs, Level 2 [Member] | U.S. Core Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	24,438	23,881
Fair Value, Inputs, Level 2 [Member] | U.S. Passive [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	9,571	9,328
Fair Value, Inputs, Level 2 [Member] | Opportunistic [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	$ 1,254	$ 1,130

Employee Benefit Plans (Summa76

Employee Benefit Plans (Summary of the Activity in the SERP's Projected Benefit Obligation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Benefit obligation:
Balance, January 1	$ 78,369	$ 81,342
Service cost	3,559	3,795
Interest cost	3,505	3,178
Benefits paid	(1,885)	(1,588)
Actuarial (gain) loss	2,003	(8,358)
Balance, December 31	85,551	78,369	$ 81,342
Supplemental Executive Retirement Plan [Member]
Benefit obligation:
Balance, January 1	8,748	9,403
Service cost	133	140	136
Interest cost	367	348	377
Benefits paid	(247)	(243)	(236)
Actuarial (gain) loss	131	(900)
Balance, December 31	$ 9,132	$ 8,748	$ 9,403

Employee Benefit Plans (Sched77

Employee Benefit Plans (Schedule of Assumptions used to Determine Projected Benefit Obligation of the SERP) (Details) - Supplemental Executive Retirement Plan [Member]		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Weighted average discount rate		4.00%	4.25%	3.75%
Rate of increase in compensation levels	[1]
[1]	6.0% graded down to 3.25% over the first seven years of service

Employee Benefit Plans (Sched78

Employee Benefit Plans (Schedule of Expected Future Benefits Payable) (Details) $ in Thousands	Dec. 31, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 2,319
2,018	2,660
2,019	2,814
2,020	3,045
2,021	3,309
2022-2026	21,898
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
2,017	247
2,018	313
2,019	312
2,020	310
2,021	364
2022-2026	$ 3,679

Employee Benefit Plans (Sched79

Employee Benefit Plans (Schedule of SERP's Pension Cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the year	$ 3,559	$ 3,795
Interest cost on projected benefit obligations	3,505	3,178
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost - benefits earned during the year	133	140	$ 136
Interest cost on projected benefit obligations	367	348	377
Net amortization and deferral	295	654	431
Net periodic pension cost	$ 795	$ 1,142	$ 944

Employee Benefit Plans (Sched80

Employee Benefit Plans (Schedule of the Pretax amounts in Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service cost
Net actuarial loss	22,237	20,637
Total	22,237	20,637
Supplemental Executive Retirement Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service cost
Net actuarial loss	2,005	2,169
Total	$ 2,005	$ 2,169

Stock-based Compensation (Narra

Stock-based Compensation (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance	1,500,000
Share-Based Compensation	$ 1,959	$ 2,059	$ 2,041
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	36,196	42,786	22,629
Shares granted, weighted average grant date market value		$ 51.04	$ 58.89
Vesting period	3 years	3 years
Amortization of restricted stock bonus	$ 1,712	$ 1,514	$ 1,250
Total unrecognized compensation expense	$ 1,688
Total unrecognized compensation expense, weighted average period	29 days
Total fair value of shares vested	$ 1,500	1,089	$ 1,066
SARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation expense	$ 18	$ 265
Total unrecognized compensation expense, weighted average period	6 months	6 months
Total intrinsic value of options exercised	$ 2,162	$ 1,268
Average remaining contractual term	5 years 2 months 19 days	5 years 11 months 27 days
Outstanding, Aggregate Intrinsic Value	$ 8,395	$ 4,577
Share-Based Compensation	$ 247

Stock-based Compensation (Sched

Stock-based Compensation (Schedule of Restricted Stock Outstanding) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shares
Forfeited	(1,928)
Restricted Stock [Member]
Shares
Balance at December 31, 2015	69,041
Granted	36,196	42,786	22,629
Vested	(29,469)
Forfeited	(1,928)
Balance at December 31, 2016	73,840	69,041
Weighted Average Grant Date Fair Value
Balance at December 31, 2015	$ 51.33
Granted	50.33
Vested	50.89
Forfeited	50.75
Balance at December 31, 2016	$ 51.03	$ 51.33

Stock-based Compensation (Sch83

Stock-based Compensation (Schedule of SARs Oustanding) (Details) - SARs [Member]	12 Months Ended
	Dec. 31, 2016$ / sharesshares
SARs
Balance at December 31, 2015 | shares	307,323
Exercised | shares	(69,855)
Forfeited | shares
Balance at December 31, 2016 | shares	237,468
Exercisable at December 31, 2016 | shares	225,304
Weighted Average Exercise Price
Balance at December 31, 2016 | $ / shares	$ 36.57
Exercised | $ / shares	30.96
Forfeited | $ / shares
Balance at December 31, 2016 | $ / shares	38.22
Exercisable at December 31, 2016 | $ / shares	$ 36.95

Other Operating Expense (Schedu

Other Operating Expense (Schedule of Other Operating Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expenses [Abstract]
Postage and supplies	$ 1,925	$ 1,954	$ 2,008
Promotional expense	2,187	2,268	2,049
Professional fees	1,930	1,690	1,566
Outside service fees	3,316	2,848	2,876
Data processing services	372	357	338
Telecommunications	1,000	1,068	1,045
Other	1,913	1,185	1,647
Total other operating expense	$ 12,643	$ 11,370	$ 11,529

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Income Taxes [Line Items]
Statutory federal tax rate	35.00%		35.00%		35.00%
Net operating loss carryforward	$ 169	[1]	$ 212	[1]	$ 255
Amounts of tax benefits that would affect effective tax rate if recognized	1,225		861		819
Income tax accrued interest	108		54		$ 45
Increase (reduction) in accrued interest	54		$ 9
Reduction of tax benefits over the next twelve months	223
Franklin Bancorp [Member]
Income Taxes [Line Items]
Net operating loss carryforward	484
Limitations on use	$ 122
Net operating loss carryforward expiration date	Dec. 31, 2020
[1]	As of December 31, 2016, the Company had approximately $484,000 of net operating loss carry forwards as a result of the acquisition of Franklin Bancorp. The utilization of the net operating loss carry forward is subject to Section 382 of the Internal Revenue Code and limits the Company's use to approximately $122,000 per year during the carry forward period, which expires in 2020.

Income Taxes (Components of Inc

Income Taxes (Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal									$ 6,456	$ 6,825	$ 7,189
State									941	1,290	1,191
Deferred:
Federal									301	(84)	(585)
State									18	(53)	(36)
Total income tax expense	$ 1,806	$ 1,855	$ 2,035	$ 2,020	$ 2,017	$ 2,083	$ 1,932	$ 1,946	$ 7,716	$ 7,978	$ 7,759

Income Taxes (Schedule of Recon

Income Taxes (Schedule of Reconciliation of Expected Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Expected income tax expense									$ 11,223	$ 10,862	$ 11,127
(Reductions) increases resulting from:
Tax-exempt income									(3,754)	(3,704)	(3,896)
State taxes, net of federal benefit									623	804	751
Other, net									(376)	16	(223)
Total income tax expense	$ 1,806	$ 1,855	$ 2,035	$ 2,020	$ 2,017	$ 2,083	$ 1,932	$ 1,946	$ 7,716	$ 7,978	$ 7,759

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Deferred tax assets:
Allowance for loan losses	$ 3,718		$ 4,251
ASC 715 pension funding liability	8,969		8,438
Net operating loss carryforward	169	[1]	212	[1]	$ 255
Supplemental executive retirement plan accrual	2,604		1,690
Stock compensation	1,695
Other	177		553
Total deferred tax assets	17,332		15,144
Deferred tax liabilities:
Premises and equipment	(2,731)		(2,081)
Pension	(3,601)		(4,181)
Stock compensation			(510)
Intangible/assets	(1,402)		(1,314)
Unrealized gain on investment in securities available-for-sale	(560)		(4,658)
Other			(452)
Total deferred tax liabilities	(8,294)		(13,196)
Net deferred tax assets	$ 9,038		$ 1,948
[1]	As of December 31, 2016, the Company had approximately $484,000 of net operating loss carry forwards as a result of the acquisition of Franklin Bancorp. The utilization of the net operating loss carry forward is subject to Section 382 of the Internal Revenue Code and limits the Company's use to approximately $122,000 per year during the carry forward period, which expires in 2020.

Income Taxes (Schedule of the R

Income Taxes (Schedule of the Reconciliation of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Balance at January 1	$ 1,194	$ 1,117	$ 1,208
Changes in unrecognized tax benefits as a result of tax positions taken during a prior year	407	10	(107)
Changes in unrecognized tax benefits as a result of tax position taken during the current year	311	277	267
Decreases in unrecognized tax benefits relating to settlements with taxing authorities
Reductions to unrecognized tax benefits as a result of a lapse of the applicable statute of limitations	(289)	(210)	(251)
Balance at December 31	$ 1,623	$ 1,194	$ 1,117

Disclosures about Fair Value 90

Disclosures about Fair Value of Financial Instruments (Schedule of Commitments to Extend Credit, Standby Letters of Credit and Commercial Letters) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Commitments To Extend Credit [Member]
Other Commitments [Line Items]
Long-term Line of Credit	$ 45,497	$ 25,212
Standby Letters Of Credit [Member]
Other Commitments [Line Items]
Long-term Line of Credit	14,381	11,581
Commercial Letters Of Credit [Member]
Other Commitments [Line Items]
Long-term Line of Credit	$ 1,962	$ 1,857

Disclosures about Fair Value 91

Disclosures about Fair Value of Financial Instruments (Summary of the Company's Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value Disclosures [Abstract]
Cash and cash equivalents, Carrying Amount	$ 266,743	$ 253,172	$ 294,335	$ 225,262
Investment in securities, Carrying Amount	390,552	375,696
Loans, net, Carrying Amount	654,691	647,420
Accrued interest receivable, Carrying Amount	6,543	6,647
Assets, Carrying Amount	1,318,529	1,282,935
Cash and cash equivalents, Fair Value	266,743	253,172
Investment in securities, Fair Value	390,552	375,696
Loans, net, Fair Value	652,028	649,161
Accrued interest receivable, Fair Value	6,543	6,647
Assets, Fair Value	1,315,866	1,284,676
Deposits, Carrying Amount	621,961	646,484
Accounts and drafts payable, Carrying Amount	642,287	577,259
Accrued interest payable, Carrying Amount	46	35
Liabilities, Carrying Amount	1,264,294	1,223,778
Deposits, Fair Value	622,173	646,892
Accounts and drafts payable, Fair Value	642,287	577,259
Accrued interest payable, Fair Value	46	35
Liabilities, Fair Value	$ 1,264,506	$ 1,224,186

Industry Segment Information (D

Industry Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fee revenue and other income:
Income from customers									$ 86,136	$ 83,368	$ 79,907
Intersegment income (expense)
Net interest income (expense) after provision for loan losses:
Income from customers									39,401	37,449	37,299
Intersegment income (expense)
Depreciation and amortization									3,653	3,416	3,096
Income taxes	$ 1,806	$ 1,855	$ 2,035	$ 2,020	$ 2,017	$ 2,083	$ 1,932	$ 1,946	7,716	7,978	7,759
Net income	6,424	$ 6,222	$ 5,869	$ 5,833	6,089	$ 5,880	$ 5,548	$ 5,539	24,348	23,056	24,033
Goodwill	11,590				11,590				11,590	11,590	11,590
Other intangible assets, net	1,997				2,405				1,997	2,405	2,762
Total assets	1,504,839				1,455,506				1,504,839	1,455,506	1,500,731
Information Services [Member]
Fee revenue and other income:
Income from customers									84,612	82,144	78,773
Intersegment income (expense)									12,164	10,078	9,210
Net interest income (expense) after provision for loan losses:
Income from customers									13,820	14,598	15,678
Intersegment income (expense)									2	12	12
Depreciation and amortization									3,368	3,164	2,795
Income taxes									1,478	2,818	3,006
Net income									14,049	14,635	16,379
Goodwill	11,454				11,454				11,454	11,454	11,454
Other intangible assets, net	1,997				2,405				1,997	2,405	2,762
Total assets	763,999				702,491				763,999	702,491	782,844
Banking Services [Member]
Fee revenue and other income:
Income from customers									1,524	1,224	1,134
Intersegment income (expense)									1,575	1,648	1,504
Net interest income (expense) after provision for loan losses:
Income from customers									25,581	22,851	21,621
Intersegment income (expense)									(2)	(12)	(12)
Depreciation and amortization									165	151	182
Income taxes									6,238	5,160	4,753
Net income									10,299	8,421	7,654
Goodwill	136				136				136	136	136
Other intangible assets, net
Total assets	756,164				761,739				756,164	761,739	755,400
Corporate Eliminations and Other [Member]
Fee revenue and other income:
Income from customers
Intersegment income (expense)									(13,739)	(11,726)	(10,714)
Net interest income (expense) after provision for loan losses:
Income from customers
Intersegment income (expense)
Depreciation and amortization									120	101	119
Income taxes
Net income
Goodwill
Other intangible assets, net
Total assets	$ (15,324)				$ (8,724)				$ (15,324)	$ (8,724)	$ (37,513)

Condensed Financial Informati93

Condensed Financial Information of Parent Company (Schedule of Condensed Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets
Cash and due from banks	$ 11,814	$ 9,015
Securities available-for-sale, at fair value	390,552	375,696
Loans, net	654,691	647,420
Premises and equipment, net	21,086	19,648
Other assets	36,388	24,116
Total assets	1,504,839	1,455,506	$ 1,500,731
Liabilities and Shareholders' Equity
Accounts and drafts payable	642,287	577,259
Other liabilities	32,556	24,385
Total liabilities	1,296,804	1,248,128
Total shareholders equity	208,035	207,378	$ 200,432	$ 190,427
Total liabilities and shareholders' equity	1,504,839	1,455,506
Parent [Member]
Assets
Cash and due from banks	45,464	30,165
Short-term investments	107,898	50,689
Securities available-for-sale, at fair value	390,552	373,946
Loans, net	47,184	87,615
Investments in subsidiaries	101,824	91,770
Premises and equipment, net	20,375	18,886
Other assets	161,317	150,135
Total assets	874,614	803,206
Liabilities and Shareholders' Equity
Accounts and drafts payable	640,945	576,919
Other liabilities	25,415	18,732
Total liabilities	666,360	595,651
Total shareholders equity	208,254	207,555
Total liabilities and shareholders' equity	$ 874,614	$ 803,206

Condensed Financial Informati94

Condensed Financial Information of Parent Company (Schedule of Condensed Statement of Income) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income from subsidiaries:
Net interest income after provision									$ 39,401	$ 37,449	$ 37,299
Gain on sales of investment securities									387	2,910	23
Total net revenue									125,537	120,817	117,206
Expenses:
Salaries and employee benefits									72,581	70,314	66,100
Other expenses									1,913	1,185	1,647
Total operating expense	$ 23,946	$ 23,552	$ 23,059	$ 22,916	$ 22,201	$ 22,634	$ 22,640	$ 22,308	93,473	89,783	85,414
Income tax expense	1,806	1,855	2,035	2,020	2,017	2,083	1,932	1,946	7,716	7,978	7,759
Net income	$ 6,424	$ 6,222	$ 5,869	$ 5,833	$ 6,089	$ 5,880	$ 5,548	$ 5,539	24,348	23,056	24,033
Parent Company [Member]
Income from subsidiaries:
Interest									2	12	12
Management fees									2,105	2,201	2,058
Income from subsidiaries									2,107	2,213	2,070
Information services revenue									83,543	78,488	77,064
Net interest income after provision									13,389	13,948	14,986
Gain on sales of investment securities									387	2,910	23
Other income									504	613	1,323
Total net revenue									99,930	98,172	95,466
Expenses:
Salaries and employee benefits									65,968	63,475	59,885
Other expenses									18,133	16,580	15,587
Total operating expense									84,101	80,055	75,472
Income before income tax and equity in undistributed income of subsidiaries									15,829	18,117	19,994
Income tax expense									1,540	2,950	3,125
Income before undistributed income of subsidiaries									14,289	15,167	16,869
Equity in undistributed income of subsidiaries									10,059	7,889	7,164
Net income									$ 24,348	$ 23,056	$ 24,033

Condensed Financial Informati95

Condensed Financial Information of Parent Company (Schedule of Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income	$ 6,424	$ 6,222	$ 5,869	$ 5,833	$ 6,089	$ 5,880	$ 5,548	$ 5,539	$ 24,348	$ 23,056	$ 24,033
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Net cash provided by (used in) operating activities									35,189	33,493	34,843
Cash flows from investing activities:
Net increase in securities									(96,290)	(161,279)	(54,054)
Net decrease in loans									(5,771)	10,882	(16,954)
Purchases of premises and equipment, net									(4,684)	(5,747)	(6,291)
Net cash used in investing activities									(41,551)	(3,636)	(100,949)
Cash flows from financing activities:
Net increase (decrease) in accounts and drafts payable									65,028	(78,169)	111,475
Cash dividends paid									(9,979)	(9,697)	(9,337)
Purchase of common shares of treasury									(9,215)	(10,951)	(1,848)
Other financing activities									(1,378)	(488)	(814)
Net cash provided by (used in) financing activities									19,933	(71,020)	135,179
Net increase (decrease) in cash and cash equivalents									13,571	(41,163)	69,073
Cash and cash equivalents at beginning of year				253,172				294,335	253,172	294,335	225,262
Cash and cash equivalents at end of year	266,743				253,172				266,743	253,172	294,335
Parent Company [Member]
Cash flows from operating activities:
Net income									24,348	23,056	24,033
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Equity in undistributed income of subsidiaries									(10,059)	(7,889)	(7,164)
Net change in other assets									(7,085)	16,100	(44,879)
Net change in other liabilities									6,683	(2,779)	534
Amortization of stock-based awards									1,677	1,504	1,250
Other, net									7,558	10,389	13,487
Net cash provided by (used in) operating activities									23,122	40,381	(12,739)
Cash flows from investing activities:
Net increase in securities									(33,025)	(23,472)	(35,128)
Net decrease in loans									40,431	28,343	9,358
Purchases of premises and equipment, net									(4,557)	(5,708)	(8,941)
Net cash used in investing activities									2,849	(837)	(34,711)
Cash flows from financing activities:
Net increase (decrease) in accounts and drafts payable									64,026	(78,439)	111,405
Cash dividends paid									(9,979)	(9,697)	(9,337)
Purchase of common shares of treasury									(9,215)	(10,951)	(1,848)
Other financing activities									1,705	66	(21)
Net cash provided by (used in) financing activities									46,537	(99,021)	100,199
Net increase (decrease) in cash and cash equivalents									72,508	(59,477)	52,749
Cash and cash equivalents at beginning of year				$ 80,854				$ 140,331	80,854	140,331	87,582
Cash and cash equivalents at end of year	$ 153,362				$ 80,854				$ 153,362	$ 80,854	$ 140,331

SUPPLEMENTARY FINANCIAL INFOR96

SUPPLEMENTARY FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Income Statement Elements [Abstract]
Fee revenue and other income	$ 22,025	$ 22,149	$ 21,457	$ 20,505	$ 20,184	$ 21,514	$ 20,838	$ 20,832	$ 86,136	$ 83,368	$ 79,907
Interest income	10,158	9,985	10,010	9,777	9,774	9,581	9,803	9,552	39,930	38,710	39,759
Interest expense	507	505	504	513	501	498	521	591	2,029	2,111	2,460
Net interest income	9,651	9,480	9,506	9,264	9,273	9,083	9,282	8,961	37,901	36,599	37,299
Provision for loan losses	(500)			(1,000)	(850)				(1,500)	(850)
Operating expense	23,946	23,552	23,059	22,916	22,201	22,634	22,640	22,308	93,473	89,783	85,414
Income tax expense	1,806	1,855	2,035	2,020	2,017	2,083	1,932	1,946	7,716	7,978	7,759
Net income	$ 6,424	$ 6,222	$ 5,869	$ 5,833	$ 6,089	$ 5,880	$ 5,548	$ 5,539	$ 24,348	$ 23,056	$ 24,033
Net income per share:
Basic earnings per share	$ 0.58	$ 0.56	$ 0.53	$ 0.52	$ 0.54	$ 0.52	$ 0.49	$ 0.48	$ 2.18	$ 2.03	$ 2.09
Diluted earnings per share	$ 0.57	$ 0.55	$ 0.52	$ 0.51	$ 0.53	$ 0.51	$ 0.48	$ 0.48	$ 2.15	$ 2	$ 2.06