Tompkins Financial (TMP) 10-Q 9 May 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2022	Apr. 26, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
Document Transition Report	false
Entity File Number	1-12709
Entity Registrant Name	Tompkins Financial Corp
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-1482357
Entity Address, Address Line One	P.O. Box 460
Entity Address, City or Town	Ithaca
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14851
City Area Code	888
Local Phone Number	503-5753
Title of 12(b) Security	Common Stock, $0.10 par value
Trading Symbol	TMP
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,523,821
Entity Central Index Key	0001005817
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
ASSETS
Cash and noninterest bearing balances due from banks	$ 19,750	$ 23,078
Interest bearing balances due from banks	155,325	40,029
Cash and Cash Equivalents	175,075	63,107
Available-for-sale debt securities, at fair value (amortized cost of $2,106,906 at March 31, 2022 and $2,063,790 at December 31, 2021)	1,981,148	2,044,513
Held-to-maturity securities, at amortized cost (fair value of $280,917 at March 31, 2022 and $282,288 at December 31, 2021)	303,524	284,009
Equity securities, at fair value (amortized cost $855 at March 31, 2022 and $902 at December 31, 2021)	855	902
Total loans and leases, net of unearned income and deferred costs and fees	5,063,451	5,075,467
Less: Allowance for credit losses	42,126	42,843
Net Loans and Leases	5,021,325	5,032,624
Federal Home Loan Bank and other stock	7,115	10,996
Bank premises and equipment, net	83,502	85,416
Corporate owned life insurance	86,922	86,495
Goodwill	92,447	92,447
Other intangible assets, net	3,382	3,643
Accrued interest and other assets	135,816	115,830
Total Assets	7,891,111	7,819,982
Interest bearing:
Checking, savings and money market	4,263,413	4,016,025
Time	615,936	639,674
Noninterest bearing	2,137,390	2,135,736
Total Deposits	7,016,739	6,791,435
Federal funds purchased and securities sold under agreements to repurchase	57,115	66,787
Other borrowings	60,000	124,000
Other liabilities	99,765	108,819
Total Liabilities	7,233,619	7,091,041
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $0.10 per share: Authorized 25,000,000 shares; Issued: 14,597,360 at March 31, 2022; and 14,696,911 at December 31, 2021	1,460	1,470
Additional paid-in capital	305,880	312,538
Retained earnings	490,200	475,262
Accumulated other comprehensive loss	(135,849)	(55,950)
Treasury stock, at cost – 120,342 shares at March 31, 2022, and 124,709 shares at December 31, 2021	(5,642)	(5,791)
Total Tompkins Financial Corporation Shareholders’ Equity	656,049	727,529
Noncontrolling interests	1,443	1,412
Total Equity	657,492	728,941
Total Liabilities and Equity	$ 7,891,111	$ 7,819,982

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Available-for-sale securities, at amortized cost	$ 2,106,906	$ 2,063,790
Fair Value	280,917	282,288
Equity securities, at amortized cost	$ 855	$ 902
Common Stock, par value (in dollars per share)	$ 0.10	$ 0.10
Common Stock, authorized (in shares)	25,000,000	25,000,000
Common Stock, issued (in shares)	14,597,360	14,696,911
Treasury stock, shares (in shares)	120,342	124,709

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
INTEREST AND DIVIDEND INCOME
Loans	$ 51,131	$ 54,206
Due from banks	41	85
Available-for-sale debt securities	6,770	5,250
Held-to-maturity securities	1,129	0
Federal Home Loan Bank and other stock	105	213
Total Interest and Dividend Income	59,176	59,754
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more	426	639
Other deposits	1,620	2,511
Federal funds purchased and securities sold under agreements to repurchase	16	16
Trust preferred debentures	0	175
Other borrowings	500	1,376
Total Interest Expense	2,562	4,717
Net Interest Income	56,614	55,037
Less: Credit for credit loss expense	(520)	(1,830)
Net Interest Income After Credit for Credit Loss Expense	57,134	56,867
NONINTEREST INCOME
Insurance commissions and fees	9,317	9,166
Investment services income	4,917	4,673
Service charges on deposit accounts	1,779	1,470
Card services income	2,543	2,383
Other income	1,476	1,974
Net (loss) gain on securities transactions	(47)	317
Total Noninterest Income	19,985	19,983
NONINTEREST EXPENSE
Salaries and wages	23,272	22,660
Other employee benefits	5,797	5,484
Net occupancy expense of premises	3,541	3,462
Furniture and fixture expense	1,991	1,950
Amortization of intangible assets	218	330
Other operating expense	12,020	10,625
Total Noninterest Expenses	46,839	44,511
Income Before Income Tax Expense	30,280	32,339
Income Tax Expense	6,976	6,680
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	23,304	25,659
Less: Net Income Attributable to Noncontrolling Interests	31	33
Net Income Attributable to Tompkins Financial Corporation	$ 23,273	$ 25,626
Basic Earnings Per Share (in dollars per share)	$ 1.61	$ 1.73
Diluted Earnings Per Share (in dollars per share)	$ 1.60	$ 1.72

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	$ 23,304	$ 25,659
Available-for-sale debt securities:
Change in net unrealized gain/(loss) during the period	(80,405)	(25,246)
Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income	0	(249)
Employee benefit plans:
Amortization of net retirement plan actuarial loss	464	577
Amortization of net retirement plan prior service cost	42	42
Other comprehensive loss	(79,899)	(24,876)
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	(56,595)	783
Less: Net income attributable to noncontrolling interests	(31)	(33)
Total comprehensive (loss) income attributable to Tompkins Financial Corporation	$ (56,626)	$ 750

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
OPERATING ACTIVITIES
Net income attributable to Tompkins Financial Corporation	$ 23,273	$ 25,626
Adjustments to reconcile net income to net cash provided by operating activities:
Credit for credit loss expense	(520)	(1,830)
Depreciation and amortization of premises, equipment, and software	2,650	2,506
Amortization of intangible assets	218	330
Earnings from corporate owned life insurance	(423)	(541)
Net amortization on securities	1,819	3,481
Amortization/accretion related to purchase accounting	(191)	(299)
Net loss (gain) on securities transactions	47	(317)
Net gain on sale of loans originated for sale	(4)	(429)
Proceeds from sale of loans originated for sale	139	10,897
Loans originated for sale	(685)	(6,425)
Net gain on sale of bank premises and equipment	(17)	0
Net excess tax benefit from stock based compensation	21	85
Stock-based compensation expense	945	1,175
Decrease in accrued interest receivable	1,047	559
Decrease in accrued interest payable	(106)	(121)
Other, net	(4,295)	(4,441)
Net Cash Provided by Operating Activities	23,918	30,256
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities	79,753	36,723
Proceeds from sales of available-for-sale debt securities	0	132,203
Purchases of available-for-sale debt securities	(124,668)	(513,468)
Purchases of held-to-maturity securities	(19,534)	0
Net decrease (increase) in loans	12,662	(36,139)
Proceeds from sale/redemptions of Federal Home Loan Bank stock	12,751	0
Purchases of Federal Home Loan Bank and other stock	(8,870)	0
Proceeds from sale of bank premises and equipment	42	31
Purchases of bank premises, equipment and software	(27)	(811)
Redemption of corporate owned life insurance	0	168
Other, net	0	124
Net Cash Used in Investing Activities	(47,891)	(381,169)
FINANCING ACTIVITIES
Net increase in demand, money market, and savings deposits	249,042	505,231
Net (decrease) increase in time deposits	(23,630)	3,703
Net decrease in Federal funds purchased and securities sold under agreements to repurchase	(9,672)	(18,349)
Repayment of other borrowings	(64,000)	0
Cash dividends	(8,335)	(8,049)
Repurchase of common stock	(10,370)	(1,508)
Shares issued for employee stock ownership plan	2,951	0
Net shares issued related to restricted stock awards	(3)	0
Net proceeds from exercise of stock options	(42)	(152)
Net Cash Provided by Financing Activities	135,941	480,876
Net Increase in Cash and Cash Equivalents	111,968	129,963
Cash and cash equivalents at beginning of period	63,107	388,462
Total Cash and Cash Equivalents at End of Period	175,075	518,425
Supplemental Information:
Cash paid during the year for  - Interest	2,775	4,984
Cash paid during the year for  - Taxes	1,396	933
Transfer of loans to other real estate owned	49	0
Initial recognition of operating lease right-of-use assets	0	0
Initial recognition of operating lease liabilities	0	0
Right-of-use assets obtained in exchange for new lease liabilities	$ 552	$ 21

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Non- controlling Interests
Balances at Beginning at Dec. 31, 2020	$ 717,689	$ 1,496	$ 333,976	$ 418,413	$ (32,074)	$ (5,534)	$ 1,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	25,659			25,626			33
Other comprehensive loss	(24,876)				(24,876)
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	783
Cash dividends	(8,049)			(8,049)
Net exercise of stock options	(152)		(152)
Common stock repurchased and returned to unissued status	(1,508)	(2)	(1,506)
Stock-based compensation expense	1,175		1,175
Directors deferred compensation plan	0		(246)			246
Restricted stock activity	0		0
Partial repurchase of noncontrolling interest	(2)						(2)
Balances at Ending at Mar. 31, 2021	709,936	1,494	333,247	435,990	(56,950)	(5,288)	1,443
Balances at Beginning at Dec. 31, 2021	728,941	1,470	312,538	475,262	(55,950)	(5,791)	1,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	23,304			23,273			31
Other comprehensive loss	(79,899)				(79,899)
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	(56,595)
Cash dividends	(8,335)			(8,335)
Net exercise of stock options	(42)		(42)
Common stock repurchased and returned to unissued status	(10,370)	(13)	(10,357)
Stock-based compensation expense	945		945
Shares issued for employee stock ownership plan (37,454 shares)	2,951	4	2,947
Directors deferred compensation plan	0		(149)			149
Restricted stock activity	(3)	(1)	(2)
Balances at Ending at Mar. 31, 2022	$ 657,492	$ 1,460	$ 305,880	$ 490,200	$ (135,849)	$ (5,642)	$ 1,443

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.57	$ 0.54
Net exercise of stock options (in shares)	630	2,733
Common stock repurchased and returned to unissued status (in shares)	(130,168)	(21,531)
Directors deferred compensation plan (in shares)	4,367	6,395
Restricted stock activity (in shares)	7,467	2,896
Shares issued for employee stock ownership plan (in shares)	37,454

Business

Business	3 Months Ended
	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	Business Tompkins Financial Corporation ("Tompkins" or the "Company") is headquartered in Ithaca, New York and is registered as a Financial Holding Company with the Federal Reserve Board under the Bank Holding Company Act of 1956, as amended. The Company is a locally oriented, community-based financial services organization that offers a full array of products and services, including commercial and consumer banking, leasing, trust and investment management, financial planning and wealth management, and insurance services. Effective January 1, 2022, the Company's four wholly-owned banking subsidiaries were combined into one bank, with the Bank of of Castile, Mahopac Bank, and VIST Bank merging with and into Tompkins Trust Company (the "Trust Company") with the Trust Company as the surviving institution. Immediately following the merger, the Trust Company changed its name to Tompkins Community Bank. At March 31, 2022, the Company had one wholly-owned banking subsidiary, Tompkins Community Bank. The Company also has a wholly-owned insurance agency subsidiary, Tompkins Insurance Agencies, Inc. ("Tompkins Insurance"). Tompkins Community Bank provides a full array of trust and wealth management services under the Tompkins Financial Advisors brand, including investment management, trust and estate, financial and tax planning as well as life, disability and long-term care insurance services. The Company’s principal offices are located at 118 E. Seneca Street, Ithaca, New York, 14850, and its telephone number is (888) 503-5753. The Company’s common stock is traded on the NYSE American under the symbol "TMP." As a registered financial holding company, the Company is regulated under the Bank Holding Company Act of 1956 ("BHC Act"), as amended and is subject to examination and comprehensive regulation by the Federal Reserve Board ("FRB"). The Company is also subject to the jurisdiction of the Securities and Exchange Commission ("SEC") and is subject to disclosure and regulatory requirements under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The Company is subject to the rules of the NYSE American for listed companies. Tompkins Community Bank is subject to examination and comprehensive regulation by various regulatory authorities, including the Federal Deposit Insurance Corporation ("FDIC"), and the New York State Department of Financial Services ("NYSDFS"). Each of these agencies issues regulations and requires the filing of reports describing the activities and financial condition of the entities under its jurisdiction. Likewise, such agencies conduct examinations on a recurring basis to evaluate the safety and soundness of the institutions, and to test compliance with various regulatory requirements, including: consumer protection, privacy, fair lending, the Community Reinvestment Act, the Bank Secrecy Act, sales of non-deposit investments, electronic data processing, and trust department activities. These agencies also examine and regulate the trust business of Tompkins Community Bank. Tompkins Insurance is subject to examination and regulation by the NYSDFS and the Pennsylvania Insurance Department.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements included in this quarterly report do not include all of the information and footnotes required by U.S. Generally Accepted Accounting Principles ("GAAP") for a full year presentation and certain disclosures have been condensed or omitted in accordance with rules and regulations of the SEC. In the application of certain accounting policies, management is required to make assumptions regarding the effect of matters that are inherently uncertain. These estimates and assumptions affect the reported amounts of certain assets, liabilities, revenues, and expenses in the unaudited consolidated financial statements. Different amounts could be reported under different conditions, or if different assumptions were used in the application of these accounting policies. The accounting policies that management considers critical in this respect are the determination of the allowance for credit losses and the review of its securities portfolio for other than temporary impairment. In management’s opinion, the unaudited consolidated financial statements reflect all adjustments of a normal recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year ended December 31, 2022. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. Cash and cash equivalents in the consolidated statements of cash flow include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, and money market funds. Management regularly evaluates the credit risk associated with the counterparties to these transactions and believes that the Company is not exposed to any significant credit risk on cash and cash equivalents. The Company has evaluated subsequent events for potential recognition and/or disclosure, and determined that no further disclosures were required. The consolidated financial information included herein combines the results of operations, the assets, liabilities, and shareholders’ equity of the Company and its subsidiaries. Amounts in the prior periods’ unaudited consolidated financial statements are reclassified when necessary to conform to the current periods’ presentation. All significant intercompany balances and transactions are eliminated in consolidation.

Securities

Securities	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Securities	Securities Available-for-Sale Debt Securities The following table summarizes available-for-sale debt securities held by the Company at March 31, 2022: Available-for-Sale Debt Securities March 31, 2022 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 190,997 $ 0 $ 12,094 $ 178,903 Obligations of U.S. Government sponsored entities 852,733 898 51,524 802,107 Obligations of U.S. states and political subdivisions 100,287 152 4,778 95,661 Mortgage-backed securities – residential, issued by U.S. Government agencies 68,435 157 2,315 66,277 U.S. Government sponsored entities 891,954 83 56,264 835,773 U.S. corporate debt securities 2,500 0 73 2,427 Total available-for-sale debt securities $ 2,106,906 $ 1,290 $ 127,048 $ 1,981,148 The following table summarizes available-for-sale debt securities held by the Company at December 31, 2021: Available-for-Sale Debt Securities December 31, 2021 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 160,291 $ 85 $ 2,542 $ 157,834 Obligations of U.S. Government sponsored entities 843,218 4,527 15,372 832,373 Obligations of U.S. states and political subdivisions 102,177 2,092 100 104,169 Mortgage-backed securities – residential, issued by U.S. Government agencies 76,502 1,187 532 77,157 U.S. Government sponsored entities 879,102 5,735 14,281 870,556 U.S. corporate debt securities 2,500 0 76 2,424 Total available-for-sale debt securities $ 2,063,790 $ 13,626 $ 32,903 $ 2,044,513 Held-to-Maturity Debt Securities The following table summarizes held-to-maturity debt securities held by the Company at March 31, 2022: Held-to-Maturity Securities March 31, 2022 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,635 $ 0 $ 6,002 $ 80,633 Obligations of U.S. Government sponsored entities 216,889 0 16,605 200,284 Total held-to-maturity debt securities $ 303,524 $ 0 $ 22,607 $ 280,917 The following table summarizes held-to-maturity debt securities held by the Company at December 31, 2021: Held-to-Maturity Securities December 31, 2021 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,689 $ 279 $ 600 $ 86,368 Obligations of U.S. Government sponsored entities $ 197,320 $ 389 $ 1,789 $ 195,920 Total held-to-maturity debt securities $ 284,009 $ 668 $ 2,389 $ 282,288 The Company may from time to time sell debt securities from its available-for-sale portfolio. There were no sales of available-for-sale debt securities for the three months ended March 31, 2022. Realized gains on sales of available-for-sale debt securities were $329,000 for the three months ended March 31, 2021 and we recorded $0 in realized gains (losses), for the same period during 2021. The sales of available-for-sale investment securities were the result of general investment portfolio and interest rate risk management. The Company's available-for-sale portfolio includes callable securities that may be called prior to maturity. Realized gains on called available-for-sale debt securities were $0 for the three months ended March 31, 2022 and $0 for the same period during 2021. The Company also recognized losses on equity securities of $47,000 for the three months ended March 31, 2022 and losses of $12,000 for the same period during 2021, reflecting the change in fair value. The following table summarizes available-for-sale debt securities that had unrealized losses at March 31, 2022: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 174,290 $ 11,756 $ 4,613 $ 338 $ 178,903 $ 12,094 Obligations of U.S. Government sponsored entities 269,829 18,755 394,741 32,769 664,570 51,524 Obligations of U.S. states and political subdivisions 65,155 4,291 3,378 487 68,533 4,778 Mortgage-backed securities – residential, issued by U.S. Government agencies 30,557 996 17,796 1,319 48,353 2,315 U.S. Government sponsored entities 542,511 25,160 275,733 31,104 818,244 56,264 U.S. corporate debt securities 0 0 2,427 73 2,427 73 Total available-for-sale debt securities $ 1,082,342 $ 60,958 $ 698,688 $ 66,090 $ 1,781,030 $ 127,048 The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2021: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 147,810 $ 2,542 $ 0 $ 0 $ 147,810 $ 2,542 Obligations of U.S. Government sponsored entities 362,895 6,694 289,210 8,678 652,105 15,372 Obligations of U.S. states and political subdivisions 9,700 85 1,283 15 10,983 100 Mortgage-backed securities – residential, issued by U.S. Government agencies 22,074 160 16,846 372 38,920 532 U.S. Government sponsored entities 553,351 11,440 84,537 2,841 637,888 14,281 U.S. corporate debt securities 0 0 2,424 76 2,424 76 Total available-for-sale debt securities $ 1,095,830 $ 20,921 $ 394,300 $ 11,982 $ 1,490,130 $ 32,903 The following table summarizes held-to-maturity debt securities that had unrealized losses at March 31, 2022: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 80,633 $ 6,002 $ 0 $ 0 $ 80,633 $ 6,002 Obligations of U.S. Government sponsored entities $ 200,284 $ 16,605 $ 0 $ 0 $ 200,284 $ 16,605 Total held-to-maturity debt securities $ 280,917 $ 22,607 $ 0 $ 0 $ 280,917 $ 22,607 The following table summarizes held-to-maturity debt securities that had unrealized losses at December 31, 2021: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 35,280 $ 600 $ 0 $ 0 $ 35,280 $ 600 Obligations of U.S. Government sponsored entities $ 84,592 $ 1,789 $ 0 $ 0 $ 84,592 $ 1,789 Total held-to-maturity debt securities $ 119,872 $ 2,389 $ 0 $ 0 $ 119,872 $ 2,389 The Company evaluates available-for-sale debt securities for expected credit losses ("ECL") in unrealized loss positions at each measurement date to determine whether the decline in the fair value below the amortized cost basis (impairment) is due to credit-related factors or noncredit-related factors. Factors that may be indicative of ECL include, but are not limited to, the following: • Extent to which the fair value is less than the amortized cost basis. • Adverse conditions specifically related to the security, an industry, or geographic area (changes in technology, business practice). • Payment structure of the debt security with respect to underlying issuer or obligor. • Failure of the issuer to make scheduled payment of principal and/or interest. • Changes to the rating of a security or issuer by a nationally recognized statistical rating organization. • Changes in tax or regulatory guidelines that impact a security or underlying issuer. For available-for-sale debt securities in an unrealized loss position, the Company evaluates the securities to determine whether the decline in the fair value below the amortized cost basis (technical impairment) is the result of changes in interest rates or reflects a fundamental change in the credit worthiness of the underlying issuer. Any impairment that is not credit related is recognized in other comprehensive income (loss), net of applicable taxes. Credit-related impairment is recognized as an allowance for credit losses ("ACL") on the Statement of Condition, limited to the amount by which the amortized cost basis exceeds the fair value, with a corresponding adjustment to earnings. Both the ACL and the adjustment to net income may be reversed if conditions change. The gross unrealized losses reported for residential mortgage-backed securities relate to investment securities issued by U.S. government sponsored entities such as Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, and U.S. government agencies such as Government National Mortgage Association. The total gross unrealized losses, shown in the tables above, were primarily attributable to changes in interest rates and levels of market liquidity, relative to when the investment securities were purchased, and not due to the credit-related quality of the investment securities. The Company does not have the intent to sell these securities and does not believe it is more likely than not that the Company will be required to sell these securities before a recovery of amortized cost. Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type with each type sharing similar risk characteristics and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management has made the accounting policy election to exclude accrued interest receivable on held-to-maturity debt securities from the estimate of credit losses. As of March 31, 2022, the held-to- maturity portfolio consisted of U.S. Treasury securities and securities issued by U.S. government-sponsored enterprises, including The Federal National Mortgage Agency and the Federal Farm Credit Banks Funding Corporation. U.S. Treasury securities are backed by the full faith and credit of and/or guaranteed by the U.S. government, and it is expected that the securities will not be settled at prices less than the amortized cost bases of the securities. Securities issued by U.S. government agencies or U.S. government-sponsored enterprises carry the explicit and/or implicit guarantee of the U.S. government, are widely recognized as "risk-free," and have a long history of zero credit loss. As such, the Company did not record an allowance for credit losses for these securities as of March 31, 2022. The Company did not recognize any net credit impairment charge to earnings on investment securities in the first quarter of 2022. The amortized cost and estimated fair value of debt securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities are shown separately since they are not due at a single maturity date. March 31, 2022 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 58,553 $ 58,888 Due after one year through five years 525,430 501,283 Due after five years through ten years 508,112 470,234 Due after ten years 54,422 48,693 Total 1,146,517 1,079,098 Mortgage-backed securities 960,389 902,050 Total available-for-sale debt securities $ 2,106,906 $ 1,981,148 December 31, 2021 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 77,159 $ 77,892 Due after one year through five years 474,537 471,776 Due after five years through ten years 501,748 492,573 Due after ten years 54,742 54,559 Total 1,108,186 1,096,800 Mortgage-backed securities 955,604 947,713 Total available-for-sale debt securities $ 2,063,790 $ 2,044,513 March 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 303,524 $ 280,917 Total held-to-maturity debt securities $ 303,524 $ 280,917 December 31, 2021 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 284,009 $ 282,288 Total held-to-maturity debt securities $ 284,009 $ 282,288 The Company also holds non-marketable Federal Home Loan Bank New York ("FHLBNY") stock and non-marketable Atlantic Community Bankers Bank ("ACBB") stock, all of which are required to be held for regulatory purposes and for borrowing availability. The required investment in FHLB stock is tied to the Company’s borrowing levels with the FHLB. Holdings of FHLBNY stock and ACBB stock totaled $7.0 million and $95,000, respectively, at March 31, 2022. These securities are carried at par, which is also cost. The FHLBNY continues to pay dividends and repurchase stock. Quarterly, we evaluate our investment in the FHLB for impairment. We evaluate recent and long-term operating performance, liquidity, funding and capital positions, stock repurchase history, dividend history and impact of legislative and regulatory changes. Based on our most recent evaluation, as of March 31, 2022, we determined that no impairment write-downs were required.

Loans and Leases

Loans and Leases	3 Months Ended
	Mar. 31, 2022
Loans and Leases Receivable Disclosure [Abstract]
Loans and Leases	Loans and Leases Loans and Leases at March 31, 2022 and December 31, 2021 were as follows: (In thousands) 03/31/2022 12/31/2021 Commercial and industrial Agriculture $ 81,269 $ 99,172 Commercial and industrial other 708,626 699,121 PPP loans* 24,095 71,260 Subtotal commercial and industrial 813,990 869,553 Commercial real estate Construction 185,503 178,582 Agriculture 199,652 195,973 Commercial real estate other 2,292,099 2,278,599 Subtotal commercial real estate 2,677,254 2,653,154 Residential real estate Home equity 179,798 182,671 Mortgages 1,312,913 1,290,911 Subtotal residential real estate 1,492,711 1,473,582 Consumer and other Indirect 3,857 4,655 Consumer and other 66,601 67,396 Subtotal consumer and other 70,458 72,051 Leases 13,881 13,948 Total loans and leases 5,068,294 5,082,288 Less: unearned income and deferred costs and fees (4,843) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 5,063,451 $ 5,075,467 *SBA Paycheck Protection Program ("PPP") The Company has adopted comprehensive lending policies, underwriting standards and loan review procedures. Management reviews these policies and procedures on a regular basis. The Company discussed its lending policies and underwriting guidelines for its various lending portfolios in Note 3 – "Loans and Leases" in the Notes to Consolidated Financial Statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. There have been no significant changes in these policies and guidelines since the date of that report. The Company’s Board of Directors approves the lending policies at least annually. The Company recognizes that exceptions to policy guidelines may occasionally occur and has established procedures for approving exceptions to these policy guidelines. Management has also implemented reporting systems to monitor loan origination, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Generally loans are placed on nonaccrual status if principal or interest payments become 90 days or more contractually past due and/or management deems the collectability of the principal and/or interest to be in question as well as when required by regulatory agencies. When interest accrual is discontinued, all unpaid accrued interest is reversed. Payments received on loans on nonaccrual are generally applied to reduce the principal balance of the loan. Loans are generally returned to accrual status when all the principal and interest amounts contractually due are brought current, the borrower has established a payment history, and future payments are reasonably assured. When management determines that the collection of principal in full is not probable, management will charge-off a partial amount or full amount of the loan balance. Management considers specific facts and circumstances relative to each individual credit in making such a determination. For residential and consumer loans, management uses specific regulatory guidance and thresholds for determining charge-offs. The below tables are an age analysis of past due loans, segregated by class of loans as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) 30-59 Days 60-89 Days 90 Days or More Total Past Due Current Loans Total Loans Loans and Leases Commercial and industrial Agriculture $ 0 $ 0 $ 0 $ 0 $ 81,269 $ 81,269 Commercial and industrial other 6 4 370 380 708,246 708,626 PPP loans 24 0 0 24 24,095 24,095 Subtotal commercial and industrial 30 4 370 404 813,610 813,990 Commercial real estate Construction 0 0 318 318 185,185 185,503 Agriculture 118 0 0 118 199,534 199,652 Commercial real estate other 284 0 6,606 6,890 2,285,209 2,292,099 Subtotal commercial real estate 402 0 6,924 7,326 2,669,928 2,677,254 Residential real estate Home equity 134 129 1,150 1,413 178,385 179,798 Mortgages 540 346 4,151 5,037 1,307,876 1,312,913 Subtotal residential real estate 674 475 5,301 6,450 1,486,261 1,492,711 Consumer and other Indirect 30 0 116 146 3,711 3,857 Consumer and other 104 16 268 388 66,213 66,601 Subtotal consumer and other 134 16 384 534 69,924 70,458 Leases 0 0 0 0 13,881 13,881 Total loans and leases 1,240 495 12,979 14,714 5,053,604 5,068,294 Less: unearned income and deferred costs and fees 0 0 0 0 (4,843) (4,843) Total loans and leases, net of unearned income and deferred costs and fees $ 1,240 $ 495 $ 12,979 $ 14,714 $ 5,048,761 $ 5,063,451 December 31, 2021 (In thousands) 30-59 Days 60-89 Days 90 Days or More Total Past Due Current Loans Total Loans Loans and Leases Commercial and industrial Agriculture $ 0 $ 0 $ 0 $ 0 $ 99,172 $ 99,172 Commercial and industrial other 506 6 88 600 698,521 699,121 PPP loans 0 0 0 0 71,260 71,260 Subtotal commercial and industrial 506 6 88 600 868,953 869,553 Commercial real estate Construction 0 0 0 0 178,582 178,582 Agriculture 121 0 0 121 195,852 195,973 Commercial real estate other 150 257 3,305 3,712 2,274,887 2,278,599 Subtotal commercial real estate 271 257 3,305 3,833 2,649,321 2,653,154 Residential real estate Home equity 441 417 798 1,656 181,015 182,671 Mortgages 7 839 3,917 4,763 1,286,148 1,290,911 Subtotal residential real estate 448 1,256 4,715 6,419 1,467,163 1,473,582 Consumer and other Indirect 77 86 2 165 4,490 4,655 Consumer and other 120 45 45 210 67,186 67,396 Subtotal consumer and other 197 131 47 375 71,676 72,051 Leases 0 0 0 0 13,948 13,948 Total loans and leases 1,422 1,650 8,155 11,227 5,071,061 5,082,288 Less: unearned income and deferred costs and fees 0 0 0 0 (6,821) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 1,422 $ 1,650 $ 8,155 $ 11,227 $ 5,064,240 $ 5,075,467 The following tables present the amortized cost basis of loans on nonaccrual status and the amortized cost basis of loans on nonaccrual status for which there was no related allowance for credit losses. The below tables are an age analysis of nonaccrual loans segregated by class of loans, as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) Nonaccrual Loans and Leases with no ACL Nonaccrual Loans and Leases Loans and Leases Past Due Over 89 Days and Accruing Loans and Leases Commercial and industrial Commercial and industrial other $ 454 $ 806 $ 0 Subtotal commercial and industrial 454 806 0 Commercial real estate Construction 658 318 0 Commercial real estate other 11,846 13,305 0 Subtotal commercial real estate 12,504 13,623 0 Residential real estate Home equity 574 2,215 0 Mortgages 1,256 7,985 0 Subtotal residential real estate 1,830 10,200 0 Consumer and other Indirect 0 255 0 Consumer and other 0 316 0 Subtotal consumer and other 0 571 0 Total loans and leases $ 14,788 $ 25,200 $ 0 December 31, 2021 (In thousands) Nonaccrual Loans and Leases with no ACL Nonaccrual Loans and Leases Loans and Leases Past Due Over 89 Days and Accruing Loans and Leases Commercial and industrial Commercial and industrial other $ 502 $ 533 $ 0 Subtotal commercial and industrial 502 533 0 Commercial real estate Construction 671 671 0 Agriculture 348 456 0 Commercial real estate other 12,483 12,766 0 Subtotal commercial real estate 13,502 13,893 0 Residential real estate Home equity 380 2,459 0 Mortgages 716 8,719 0 Subtotal residential real estate 1,096 11,178 0 Consumer and other Indirect 1 246 0 Consumer and other 0 183 0 Subtotal consumer and other 1 429 0 Total loans and leases $ 15,101 $ 26,033 $ 0 The Company recognized $0 of interest income on nonaccrual loans during the three months ended March 31, 2022.

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Allowance for Credit Losses	Allowance for Credit Losses Management reviews the appropriateness of the allowance for credit losses ("allowance" or "ACL") on a regular basis. Management considers the accounting policy relating to the allowance to be a critical accounting policy, given the inherent uncertainty in evaluating the levels of the allowance required to cover credit losses in the portfolio and the material effect that assumptions could have on the Company’s results of operations. The Company has developed a methodology to measure the amount of estimated credit loss exposure inherent in the loan portfolio to assure that an appropriate allowance is maintained. The Company’s methodology is based upon guidance provided in SEC Staff Accounting Bulletin No. 119, Measurement of Credit Losses on Financial Instruments ("CECL"), and Financial Instruments - Credit Losses and ASC Topic 326, Financial Instruments - Credit Losses. The Company uses a Discounted Cash Flow ("DCF") method to estimate expected credit losses for all loan segments excluding the leasing segment. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, recovery lag, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on internal historical data. The Company uses regression analysis of historical internal and peer data to determine suitable loss drivers to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the loss drivers. For all loans utilizing the DCF method, management utilizes forecasts of national unemployment and a one year percentage change in national gross domestic product as loss drivers in the model. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over eight quarters on a straight-line basis. Management leverages economic projections from a reputable and independent third party to inform its loss driver forecasts over the four-quarter forecast period. Other internal and external indicators of economic forecasts, and scenario weightings, are also considered by management when developing the forecast metrics. The combination of adjustments for credit expectations and timing expectations produces an expected cash flow stream at the instrument level. Instrument effective yield is calculated, net of the impacts of prepayment assumptions, and the instrument expected cash flows are then discounted at that effective yield to produce a net present value of expected cash flows ("NPV"). An ACL is established for the difference between the NPV and amortized cost basis. Since the methodology is based upon historical experience and trends, current conditions, and reasonable and supportable forecasts, as well as management’s judgment, factors may arise that result in different estimates. While management’s evaluation of the allowance as of March 31, 2022, considers the allowance to be appropriate, under different conditions or assumptions, the Company would need to increase or decrease the allowance. In addition, various federal and State regulatory agencies, as part of their examination process, review the Company's allowance and may require the Company to recognize additions to the allowance based on their judgements and information available to them at the time of their examinations. Loan Commitments and Allowance for Credit Losses on Off-Balance Sheet Credit Exposures Financial instruments include off-balance sheet credit instruments, such as commitments to make loans, and commercial letters of credit. The Company's exposure to credit loss in the event of nonperformance by the other party to the financial instrument for off-balance sheet loan commitments is represented by the contractual amount of those instruments. Such financial instruments are recorded when they are funded. The Company records an allowance for credit losses on off-balance sheet credit exposures, unless the commitments to extend credit are unconditionally cancelable, through a charge to credit loss expense for off-balance sheet credit exposures included in provision for credit loss expense in the Company's consolidated statements of income. The following table details activity in the allowance for credit losses on loans and leases for the three months ended March 31, 2022 and 2021. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended March 31, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 Charge-offs (23) (27) 0 (196) 0 (246) Recoveries 20 42 109 92 0 263 (Credit) provision for credit loss expense 695 (1,846) 199 200 18 (734) Ending Balance $ 7,027 $ 22,982 $ 10,447 $ 1,588 $ 82 $ 42,126 Three Months Ended March 31, 2021 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 9,239 $ 30,546 $ 10,257 $ 1,562 $ 65 51,669 Charge-offs (116) 0 0 (91) 0 (207) Recoveries 97 213 34 43 0 387 (Credit) provision for credit loss expense (1,470) (292) (821) 69 4 (2,510) Ending Balance $ 7,750 $ 30,467 $ 9,470 $ 1,583 $ 69 $ 49,339 The following table details activity in the Liabilities for off-balance sheet credit exposures for the three months ended March 31, 2022 and 2021: (In thousands) 2022 2021 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,507 $ 1,920 Provision for credit loss expense related to off-balance sheet credit exposures 214 680 Liabilities for off-balance sheet credit exposures at end of period $ 2,721 $ 2,600 The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans: March 31, 2022 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 374 $ 425 $ 668 $ 1,467 $ 24 Commercial Real Estate 12,130 0 0 12,130 40 Commercial Real Estate - Agriculture 1,544 0 0 1,544 0 Total $ 14,048 $ 425 $ 668 $ 15,141 $ 64 December 31, 2021 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 142 $ 395 $ 328 $ 865 $ 26 Commercial Real Estate 13,334 0 1,931 15,265 40 Commercial Real Estate - Agriculture 0 0 0 0 0 Residential Real Estate 32 0 0 32 1 Total $ 13,508 $ 395 $ 2,259 $ 16,162 $ 67 Loans are considered modified in a troubled debt restructuring ("TDR") when, due to a borrower’s financial difficulties, the Company makes concessions to the borrower that it would not otherwise consider. These modifications may include, among others, an extension for the term of the loan, and granting a period when interest-only payments can be made with the principal payments made over the remaining term of the loan or at maturity. There were no new TDRs in the first quarter of 2022 or 2021 . In 2020, the Company implemented a loan payment deferral program to assist both consumer and business borrowers that were experiencing financial hardship due to COVID-19. The Company's program allowed for deferral of payments of principal and interest. The Coronavirus Aid, Relief and Economic Security Act ("CARES Act") and interagency guidance issued by Federal banking regulators provided guidance and clarification related to modifications and deferral programs to assist borrowers who were negatively impacted by the COVID-19 national emergency. The guidance and clarifications detail certain provisions whereby banks are permitted to make deferrals and modifications to the terms of a loan which would not require the loan to be reported as a TDR. In accordance with the CARES Act and the interagency guidance, the Company elected to adopt the provisions to not report eligible loan modifications as TDRs. The relief related to TDRs under the CARES Act was extended by the Consolidated Appropriations Act, 2021 ("CAA Act"). Under the CAA Act, the relief under the CARES Act continued until the January 1, 2022. The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 59,972 $ 109,152 $ 52,407 $ 52,415 $ 41,753 $ 176,794 $ 204,489 $ 1,054 $ 698,036 Special Mention 0 149 424 402 81 1,531 1,591 0 4,178 Substandard 0 0 870 44 521 977 4,000 0 6,412 Total Commercial and Industrial - Other $ 59,972 $ 109,301 $ 53,701 $ 52,861 $ 42,355 $ 179,302 $ 210,080 $ 1,054 $ 708,626 Commercial and Industrial - PPP: Pass $ 0 $ 23,429 $ 666 $ 0 $ 0 $ 0 $ 0 $ 0 $ 24,095 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial and Industrial - PPP $ 0 $ 23,429 $ 666 $ 0 $ 0 $ 0 $ 0 $ 0 $ 24,095 Commercial and Industrial - Agriculture: Pass $ 2,444 $ 7,892 $ 6,357 $ 5,294 $ 9,470 $ 9,049 $ 36,632 $ 0 $ 77,138 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 82 4 0 2,383 1,662 0 4,131 Total Commercial and Industrial - Agriculture $ 2,444 $ 7,892 $ 6,439 $ 5,298 $ 9,470 $ 11,432 $ 38,294 $ 0 $ 81,269 Commercial Real Estate Pass $ 60,779 $ 372,476 $ 296,469 $ 293,389 $ 217,355 $ 889,454 $ 25,526 $ 18,938 $ 2,174,386 Special Mention 0 3,468 1,752 11,694 3,186 67,476 0 0 87,576 Substandard 0 0 0 3,166 2,396 24,177 398 0 30,137 Total Commercial Real Estate $ 60,779 $ 375,944 $ 298,221 308,249 222,937 981,107 $ 25,924 $ 18,938 $ 2,292,099 Commercial Real Estate - Agriculture: Pass $ 5,642 $ 22,989 $ 22,129 $ 28,086 $ 40,827 $ 73,318 $ 4,633 $ 147 $ 197,771 Special Mention 0 0 0 219 0 407 0 0 626 Substandard 0 0 0 0 39 1,216 0 0 1,255 Total Commercial Real Estate - Agriculture $ 5,642 $ 22,989 $ 22,129 $ 28,305 $ 40,866 $ 74,941 $ 4,633 $ 147 $ 199,652 Commercial Real Estate - Construction Pass $ 4,103 $ 47,620 $ 72,993 $ 29,262 $ 8,940 $ 14,312 $ 5,841 $ 1,648 $ 184,719 Special Mention $ 0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 Substandard $ 0 $ 0 $ 0 $ 784 $ 0 0 0 0 784 Total Commercial Real Estate - Construction $ 4,103 $ 47,620 $ 72,993 $ 30,046 $ 8,940 $ 14,312 $ 5,841 $ 1,648 $ 185,503 December 31, 2021 (In thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 123,996 $ 58,432 $ 54,116 $ 42,093 $ 35,725 $ 239,093 $ 125,476 $ 10,039 $ 688,970 Special Mention 156 770 450 100 201 393 1,417 0 3,487 Substandard 179 584 47 575 0 637 4,642 0 6,664 Total Commercial and Industrial - Other $ 124,331 $ 59,786 $ 54,613 $ 42,768 $ 35,926 $ 240,123 $ 131,535 $ 10,039 $ 699,121 Commercial and Industrial - Agriculture: Pass $ 8,573 $ 6,782 $ 5,700 $ 10,136 $ 6,867 $ 3,186 $ 53,145 $ 595 $ 94,984 Special Mention 0 0 0 23 0 0 0 0 23 Substandard 0 85 11 0 93 2316 1660 0 4165 Total Commercial and Industrial - Agriculture $ 8,573 $ 6,867 $ 5,711 $ 10,159 $ 6,960 $ 5,502 $ 54,805 $ 595 $ 99,172 Commercial and Industrial - PPP: Pass $ 71,260 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 71,260 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial and Industrial - PPP $ 71,260 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 71,260 Commercial Real Estate Pass $ 325,874 $ 271,680 $ 249,266 $ 201,992 $ 212,991 $ 810,713 $ 44,264 $ 43,225 $ 2,160,005 Special Mention 0 1,763 11,772 3,217 2,167 61,723 358 0 81,000 Substandard 3,482 0 2,262 2,518 8,509 20,401 422 0 37,594 Total Commercial Real Estate $ 329,356 $ 273,443 $ 263,300 $ 207,727 $ 223,667 $ 892,837 $ 45,044 $ 43,225 $ 2,278,599 Commercial Real Estate - Agriculture: Pass $ 23,151 $ 21,856 $ 28,943 $ 41,064 $ 23,195 $ 50,809 $ 1,949 $ 2,850 $ 193,817 Special Mention 0 479 0 0 0 350 35 0 864 Substandard 0 0 0 39 0 1,253 0 0 1,292 Total Commercial Real Estate - Agriculture $ 23,151 $ 22,335 $ 28,943 $ 41,103 $ 23,195 $ 52,412 $ 1,984 $ 2,850 $ 195,973 Commercial Real Estate - Construction Pass $ 12,840 $ 10,025 $ 16,325 $ 7,542 $ 1,274 $ 6,559 $ 112,537 $ 10,037 $ 177,139 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 643 800 0 1,443 Total Commercial Real Estate - Construction $ 12,840 $ 10,025 $ 16,325 $ 7,542 $ 1,274 $ 7,202 $ 113,337 $ 10,037 $ 178,582 The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021, continued: March 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 216 $ 1,255 $ 726 $ 1,154 $ 893 $ 4,260 $ 168,403 $ 676 $ 177,583 Nonperforming 0 0 0 15 0 75 2,125 0 2,215 Total Residential - Home Equity $ 216 $ 1,255 $ 726 $ 1,169 $ 893 $ 4,335 $ 170,528 $ 676 $ 179,798 Residential - Mortgages Performing $ 59,751 $ 280,315 $ 256,287 $ 128,140 $ 73,586 $ 506,849 $ 0 $ 0 $ 1,304,928 Nonperforming 0 0 0 236 773 6,976 0 0 7,985 Total Residential - Mortgages $ 59,751 $ 280,315 $ 256,287 $ 128,376 $ 74,359 $ 513,825 $ 0 $ 0 $ 1,312,913 Consumer - Direct Performing $ 8,374 $ 19,893 $ 9,903 $ 7,929 $ 5,515 $ 9,365 $ 5,306 $ 0 $ 66,285 Nonperforming 0 0 4 25 104 11 172 0 316 Total Consumer - Direct $ 8,374 $ 19,893 $ 9,907 $ 7,954 $ 5,619 $ 9,376 $ 5,478 $ 0 $ 66,601 Consumer - Indirect Performing $ 0 $ 194 $ 245 $ 1,813 $ 1,070 $ 280 $ 0 $ 0 $ 3,602 Nonperforming $ 0 $ 0 $ 0 $ 196 $ 47 $ 12 0 0 255 Total Consumer - Indirect $ 0 $ 194 $ 245 $ 2,009 $ 1,117 $ 292 $ 0 $ 0 $ 3,857 December 31, 2021 (In thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 2,033 $ 1,142 $ 3,041 $ 1,600 $ 1,572 $ 3,144 $ 161,630 $ 6,050 $ 180,212 Nonperforming 0 0 16 0 0 604 1,839 0 2,459 Total Residential - Home Equity $ 2,033 $ 1,142 $ 3,057 $ 1,600 $ 1,572 $ 3,748 $ 163,469 $ 6,050 $ 182,671 Residential - Mortgages Performing $ 324,967 $ 282,202 $ 162,574 $ 97,778 $ 124,221 $ 275,133 $ 14,112 $ 1,205 $ 1,282,192 Nonperforming 0 0 241 702 693 7,060 23 0 8,719 Total Residential - Mortgages $ 324,967 $ 282,202 $ 162,815 $ 98,480 $ 124,914 $ 282,193 $ 14,135 $ 1,205 $ 1,290,911 Consumer - Direct Performing $ 20,653 $ 10,735 $ 9,397 $ 5,542 $ 4,849 $ 10,602 $ 5,435 $ 0 $ 67,213 Nonperforming 0 9 44 117 12 0 1 0 183 Total Consumer - Direct $ 20,653 $ 10,744 $ 9,441 $ 5,659 $ 4,861 $ 10,602 $ 5,436 $ 0 $ 67,396 Consumer - Indirect Performing $ 1,809 $ 854 $ 812 $ 506 $ 362 $ 66 $ 0 $ 0 $ 4,409 Nonperforming 0 2 148 81 1 14 0 0 246 Total Consumer - Indirect $ 1,809 $ 856 $ 960 $ 587 $ 363 $ 80 $ 0 $ 0 $ 4,655

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Earnings per share in the table below, for the three month periods ended March 31, 2022 and 2021 are calculated under the two-class method as required by ASC Topic 260, Earnings Per Share (ASC 260). ASC 260 provides that unvested share-based payment awards that contain nonforfeitable rights to dividends are participating securities and shall be included in the computation of earnings per share pursuant to the two-class method. The Company has issued restricted stock awards that contain such rights and are therefore considered participating securities. Basic earnings per common share are calculated by dividing net income allocable to common stock by the weighted average number of common shares, excluding participating securities, during the period. Diluted earnings per common share include the dilutive effect of participating securities. Three Months Ended (In thousands, except share and per share data) 3/31/2022 3/31/2021 Basic Net income available to common shareholders $ 23,273 $ 25,626 Less: income attributable to unvested stock-based compensation awards (76) (186) Net earnings allocated to common shareholders 23,197 25,440 Weighted average shares outstanding, including unvested stock-based compensation awards 14,611,709 14,912,502 Less: average unvested stock-based compensation awards (211,706) (236,092) Weighted average shares outstanding - Basic 14,400,003 14,676,410 Diluted Net earnings allocated to common shareholders 23,197 25,440 Weighted average shares outstanding - Basic 14,400,003 14,676,410 Plus: incremental shares from assumed conversion of stock-based compensation awards 78,180 81,148 Weighted average shares outstanding - Diluted 14,478,183 14,757,558 Basic EPS $ 1.61 $ 1.73 Diluted EPS $ 1.60 $ 1.72 Stock-based compensation awards representing 1,848 and 15,983 of common shares during the three months ended March 31, 2022 and 2021, respectively, were not included in the computations of diluted earnings per common share because the effect on those periods would have been anti-dilutive.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The following tables present reclassifications out of the accumulated other comprehensive income (loss) for the three month periods ended March 31, 2022 and 2021: Three Months Ended March 31, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain/loss during the period $ (106,481) $ 26,076 $ (80,405) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (106,481) 26,076 (80,405) Employee benefit plans: Amortization of net retirement plan actuarial gain 615 (151) 464 Amortization of net retirement plan prior service cost 56 (14) 42 Employee benefit plans 671 (165) 506 Other comprehensive (loss) income $ (105,810) $ 25,911 $ (79,899) Three Months Ended March 31, 2021 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain/loss during the period $ (33,439) $ 8,193 $ (25,246) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income (329) 80 (249) Net unrealized gains/losses (33,768) 8,273 (25,495) Employee benefit plans: Amortization of net retirement plan actuarial gain 764 (187) 577 Amortization of net retirement plan prior service cost 56 (14) 42 Employee benefit plans 820 (201) 619 Other comprehensive (loss) income $ (32,948) $ 8,072 $ (24,876) The following table presents the activity in our accumulated other comprehensive income (loss) for the periods indicated: (In thousands) Available-for- Employee Accumulated Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive (loss) income before reclassifications (80,405) 0 (80,405) Amounts reclassified from accumulated other comprehensive (loss) income 0 506 506 Net current-period other comprehensive (loss) income (80,405) 506 (79,899) Balance at March 31, 2022 $ (94,965) $ (40,884) $ (135,849) Balance at January 1, 2021 $ 20,609 $ (52,683) $ (32,074) Other comprehensive (loss) income before reclassifications (25,246) 0 (25,246) Amounts reclassified from accumulated other comprehensive (loss) income (249) 619 370 Net current-period other comprehensive (loss) income (25,495) 619 (24,876) March 31, 2021 $ (4,886) $ (52,064) $ (56,950) The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three months ended March 31, 2022 and 2021: Three Months Ended March 31, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (615) Other operating expense Net retirement plan prior service cost (56) Other operating expense (671) Total before tax 165 Tax benefit $ (506) Net of tax Three Months Ended March 31, 2021 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 329 Net (loss) gain on securities transactions (80) Tax expense 249 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (764) Other operating expense Net retirement plan prior service cost (56) Other operating expense (820) Total before tax 201 Tax benefit $ (619) Net of tax 1 Amounts in parentheses indicated debits in income statement. 2 The accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit cost (See Note 8 - "Employee Benefit Plan").

Employee Benefit Plan

Employee Benefit Plan	3 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plan	Employee Benefit Plan The following table sets forth the amount of the net periodic benefit cost recognized by the Company for the Company’s pension plan, post-retirement plan (Life and Health), and supplemental employee retirement plans ("SERP") including the following components: service cost, interest cost, expected return on plan assets for the period, amortization of net retirement plan actuarial loss, and prior service cost recognized. Components of Net Periodic Benefit Cost: Pension Benefits Life and Health SERP Benefits (In thousands) 3/31/2022 3/31/2021 3/31/2022 3/31/2021 3/31/2022 3/31/2021 Service cost $ 0 $ 0 $ 44 $ 52 $ 52 $ 60 Interest cost 463 487 52 54 201 199 Expected return on plan assets (1,468) (1,415) 0 0 0 0 Amortization of net retirement plan actuarial loss 323 383 52 74 240 307 Amortization of net retirement plan prior service (credit) cost 0 0 (15) (15) 71 71 Net periodic benefit (income) cost $ (682) $ (545) $ 133 $ 165 $ 564 $ 637 The service component of net periodic benefit cost for the Company's benefit plans is recorded as a part of salaries and wages in the consolidated statements of income. All other components are recorded as part of other operating expenses in the consolidated statements of income. The Company realized approximately $506,000 and $619,000, net of tax, as amortization of amounts previously recognized in accumulated other comprehensive (loss) income, for the three months ended March 31, 2022 and 2021, respectively.

Other Income and Operating Expe

Other Income and Operating Expense	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
Other Income and Operating Expense	Other Income and Operating Expense Other income and operating expense totals are presented in the table below. Components of these totals exceeding 1% of the aggregate of total noninterest income and total noninterest expenses for any periods presented below are stated separately. Three Months Ended (In thousands) 3/31/2022 3/31/2021 Noninterest Income Other service charges $ 627 $ 720 Earnings from corporate owned life insurance 423 541 Net gains on the sales of loans originated for sale 4 429 Other income 422 284 Total other income $ 1,476 $ 1,974 Noninterest Expenses Marketing expense $ 1,056 $ 494 Professional fees 1,606 1,894 Legal fees 210 220 Technology expense 3,683 2,927 Cardholder expense 1,141 787 Other expenses 4,324 4,303 Total other operating expense $ 12,020 $ 10,625

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition As stated in Note 1 - "Summary of Significant Accounting Policies," in the 2021 Annual Report on Form 10-K, the Company adopted ASU No. 2014-09 " Revenue from Contracts with Customers" (ASC 606) and all subsequent ASUs that modified ASC 606, on January 1, 2018. ASC 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain noninterest income streams such as fees associated with mortgage servicing rights, financial guarantees, derivatives, and certain credit card fees are also not in scope of ASC 606. ASC 606 is applicable to noninterest revenue streams such as trust and asset management income, deposit related fees, interchange fees, merchant income, and annuity and insurance commissions. However, the recognition of these revenue streams did not change significantly upon adoption of ASC 606. Insurance Commissions and Fees Insurance commissions and fees from insurance product sales are typically earned upon the effective date of bound coverage, as no significant performance obligation remains after coverage is bound. Commission revenue on policies billed in installments is now accrued based upon the completion of the performance obligation creating a current asset for the unbilled revenue until such time as an invoice is generated, typically not to exceed twelve months. The impact of these changes was not significant, but it will result in slight variances from quarter to quarter. Contingent commissions are estimated based upon management’s expectations for the year with an appropriate constraint applied and accrued relative to the recognition of the corresponding core commissions. Trust & Asset Management Trust and asset management income is primarily comprised of fees earned from the management and administration of trusts and other customer assets. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days after month end through a direct charge to customers’ accounts. The Company does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Mutual Fund & Investment Income Mutual fund and investment income consists of other recurring revenue streams such as commissions from sales of mutual funds and other investments, investment advisory fees from the Company’s Strategic Asset Management Services (SAM) wealth management product. Commissions from the sale of mutual funds and other investments are recognized on trade date, which is when the Company has satisfied its performance obligation. The Company also receives periodic service fees (i.e., trailers) from mutual fund companies typically based on a percentage of net asset value, recorded over time, usually monthly or quarterly, as net asset value is determined. Investment advisor fees from the wealth management product is earned over time and based on an annual percentage rate of the net asset value. The investment advisor fees are charged to the customer’s account in advance on the first month of the quarter, and the revenue is recognized over the following three-month period. The Company does engage a third party, LPL Financial, LLC (LPL), to satisfy part of this performance obligation, and therefore this income is reported net of any corresponding expenses paid to LPL. Service Charges on Deposit Accounts Service charges on deposit accounts consist of account analysis fees (i.e., net fees earned on analyzed business and public checking accounts), monthly service fees, check orders, and other deposit account related fees. The Company’s performance obligation for account analysis fees and monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Check orders and other deposit account related fees are largely transactional based, and therefore, the Company’s performance obligation is satisfied and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. Card Services Income Fees, exchange, and other service charges are primarily comprised of debit and credit card income, ATM fees, merchant services income, and other service charges. Debit and credit card income is primarily comprised of interchange fees earned whenever the Company’s debit and credit cards are processed through card payment networks such as MasterCard. ATM fees are primarily generated when a Company cardholder uses a non-Company ATM or a non-Company cardholder uses a Company ATM. Merchant services income mainly represents fees charged to merchants to process their debit and credit card transactions, in addition to account management fees. The Company’s performance obligation for fees and exchange are largely satisfied, and related revenue recognized, when the services are rendered or upon completion. Payment is typically received immediately or in the following month. Other Other service charges include revenue from processing wire and ACH transfers, lock box service and safe deposit box rental. Payment on these revenue streams is received primarily through a direct charge to the customer’s account, immediately or in the following month, and therefore, the Company’s performance obligation is satisfied, and related revenue recognized, at a point in time. The following table presents noninterest income, segregated by revenue streams, for the three months ended March 31, 2022 and 2021: Three Months Ended (In thousands) 03/31/2022 03/31/2021 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 7,964 $ 7,684 Installment Billing 44 35 Refund of Commissions (28) (20) Contract Liabilities/Deferred Revenue (1) (1) Contingent Commissions 1,338 1,468 Subtotal Insurance Revenues 9,317 9,166 Trust and Asset Management 3,503 3,366 Mutual Fund & Investment Income 1,414 1,307 Subtotal Investment Service Income 4,917 4,673 Service Charges on Deposit Accounts 1,779 1,470 Card Services Income 2,543 2,383 Other 316 300 Noninterest Income (in-scope of ASC 606) 18,872 17,992 Noninterest Income (out-of-scope of ASC 606) 1,113 1,991 Total Noninterest Income $ 19,985 $ 19,983 Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration or before payment is due, which would result in contract receivables or assets, respectively. A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment or for which payment is due from the customer. The Company’s noninterest revenue streams, excluding some insurance commissions and fees, are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Receivables primarily consist of amounts due for insurance and wealth management services performed for which the Company's performance obligations have been fully satisfied. Receivables for the insurance and wealth management services amounted to $5.2 million and $2.8 million, respectively, at March 31, 2022, compared to $6.0 million and $2.3 million, respectively, at December 31, 2021. Additionally, the Company had contract assets related to contingent income of $700,000 and $3.0 million, respectively, at March 31, 2022 and December 31, 2021, and contract liabilities of $1.0 million and $1.7 million, respectively at March 31, 2022 and December 31, 2021. Contract Acquisition Costs In connection with the adoption of ASC 606, an entity is required to capitalize, and subsequently amortize into expense, certain incremental costs of obtaining a contract with a customer if these costs are expected to be recovered. The incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained (for example, sales commission). The Company utilizes the practical expedient which allows entities to immediately expense contract acquisition costs when the asset that would have resulted from capitalizing these costs would have been amortized in one year or less. Upon adoption of ASC 606, the Company did not capitalize any contract acquisition costs.

Financial Guarantees

Financial Guarantees	3 Months Ended
	Mar. 31, 2022
Guarantees [Abstract]
Financial Guarantees	Financial Guarantees The Company currently does not issue any guarantees that would require liability recognition or disclosure, other than standby letters of credit. The Company extends standby letters of credit to its customers in the normal course of business. The standby letters of credit are generally short-term. As of March 31, 2022, the Company’s maximum potential obligation under standby letters of credit was $38.9 million compared to $39.8 million at December 31, 2021. Management uses the same credit policies to extend standby letters of credit that it uses for on-balance sheet lending decisions and may require collateral to support standby letters of credit based upon its evaluation of the counterparty. Management does not anticipate any significant losses as a result of these transactions, and has determined that the fair value of standby letters of credit is not significant.

Segment and Related Information

Segment and Related Information	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Segment and Related Information	Segment and Related Information The Company manages its operations through three reportable business segments in accordance with the standards set forth in FASB ASC 280, "Segment Reporting": (i) banking ("Banking"), (ii) insurance ("Tompkins Insurance") and (iii) wealth management ("Tompkins Financial Advisors"). The Company’s insurance services and wealth management services, other than trust services, are managed separately from the Banking segment. Banking Tompkins Community Bank has thirteen banking offices located in Ithaca, NY and surrounding communities; sixteen banking offices located in the Genesee Valley region of New York State as well as Monroe County; fourteen banking offices located in the counties north of New York City; and twenty banking offices headquartered and operating in the areas surrounding southeastern Pennsylvania. Insurance The Company provides property and casualty insurance services and employee benefits consulting through Tompkins Insurance Agencies, Inc., a 100% wholly-owned subsidiary of the Company, headquartered in Batavia, New York. Tompkins Insurance is an independent insurance agency, representing many major insurance carriers and provides employee benefit consulting to employers in Western and Central New York and Southeastern Pennsylvania, assisting them with their medical, group life insurance and group disability insurance. Tompkins Insurance has five stand-alone offices in Western New York. Wealth Management The Wealth Management segment is generally organized under the Tompkins Financial Advisors brand. Tompkins Financial Advisors offers a comprehensive suite of financial services to customers, including trust and estate services, investment management and financial and insurance planning for individuals, corporate executives, small business owners and high net worth individuals. Tompkins Financial Advisors has offices in each of the Company’s regional markets. Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following table. Investment in subsidiaries is netted out of the presentations below. The “Intercompany” column identifies the intercompany activities of revenues, expenses and other assets between the banking, insurance and wealth management services segments. The Company accounts for intercompany fees and services at an estimated fair value according to regulatory requirements for the services provided. Intercompany items relate primarily to the use of human resources, information systems, accounting and marketing services provided by the bank and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the Company's 2021 Annual Report on Form 10-K. Three months ended March 31, 2022 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 59,176 $ 1 $ 0 $ (1) $ 59,176 Interest expense 2,563 0 0 (1) 2,562 Net interest income 56,613 1 0 0 56,614 Credit for credit loss expense (520) 0 0 0 (520) Noninterest income 6,193 9,434 4,934 (576) 19,985 Noninterest expense 37,190 6,501 3,724 (576) 46,839 Income before income tax expense 26,136 2,934 1,210 0 30,280 Income tax expense 5,791 815 370 0 6,976 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 20,345 2,119 840 0 23,304 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 20,314 $ 2,119 $ 840 $ 0 $ 23,273 Depreciation and amortization $ 2,578 $ 44 $ 28 $ 0 $ 2,650 Assets 7,835,767 44,247 26,684 (15,587) 7,891,111 Goodwill 64,500 19,866 8,081 0 92,447 Other intangibles, net 1,402 1,917 63 0 3,382 Net loans and leases 5,021,325 0 0 0 5,021,325 Deposits 7,031,223 0 (10) (14,474) 7,016,739 Total Equity $ 598,707 $ 34,128 $ 24,657 $ 0 $ 657,492 Three months ended March 31, 2021 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 59,755 $ 0 $ 0 $ (1) $ 59,754 Interest expense 4,718 0 0 (1) 4,717 Net interest income 55,037 0 0 0 55,037 Credit for credit loss expense (1,830) 0 0 0 (1,830) Noninterest income 6,318 9,413 4,782 (530) 19,983 Noninterest expense 35,329 6,435 3,277 (530) 44,511 Income before income tax expense 27,856 2,978 1,505 0 32,339 Income tax expense 5,515 801 364 0 6,680 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 22,341 2,177 1,141 0 25,659 Less: Net income attributable to noncontrolling interests 33 0 0 0 33 Net Income attributable to Tompkins Financial Corporation $ 22,308 $ 2,177 $ 1,141 $ 0 $ 25,626 Depreciation and amortization $ 2,436 $ 56 $ 14 $ 0 $ 2,506 Assets 8,038,864 43,084 29,091 (15,697) 8,095,342 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 2,218 2,299 84 0 4,601 Net loans and leases 5,243,454 0 0 0 5,243,454 Deposits 6,961,266 0 0 (14,725) 6,946,541 Total Equity $ 650,326 $ 32,569 $ 27,041 $ 0 $ 709,936

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements FASB ASC Topic 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. FASB ASC Topic 820 also establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Transfers between levels, when determined to be appropriate, are recognized at the end of each reporting period. The three levels of the fair value hierarchy under FASB ASC Topic 820 are: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 – Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). The following tables summarize financial assets and financial liabilities measured at fair value on a recurring basis as of March 31, 2022 and December 31, 2021, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements March 31, 2022 (In thousands) Total (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 178,903 $ 0 $ 178,903 $ 0 Obligations of U.S. Government sponsored entities 802,107 0 802,107 0 Obligations of U.S. states and political subdivisions 95,661 0 95,661 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 66,277 0 66,277 0 U.S. Government sponsored entities 835,773 0 835,773 0 U.S. corporate debt securities 2,427 0 2,427 0 Total Available-for-sale debt securities $ 1,981,148 $ 0 $ 1,981,148 $ 0 Equity securities, at fair value $ 855 $ 0 $ 0 $ 855 Recurring Fair Value Measurements December 31, 2021 (In thousands) Total (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 157,834 $ 0 $ 157,834 $ 0 Obligations of U.S. Government sponsored entities 832,373 0 832,373 0 Obligations of U.S. states and political subdivisions 104,169 0 104,169 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 77,157 0 77,157 0 U.S. Government sponsored entities 870,556 0 870,556 0 U.S. corporate debt securities 2,424 0 2,424 0 Total Available-for-sale debt securities $ 2,044,513 $ 0 $ 2,044,513 $ 0 Equity securities, at fair value $ 902 $ 0 $ 0 $ 902 Securities: Fair values for U.S. Treasury securities are based on quoted market prices. Fair values for obligations of U.S. government sponsored entities, mortgage-backed securities-residential, obligations of U.S. states and political subdivisions, and U.S. corporate debt securities are based on quoted market prices, where available, as provided by third party pricing vendors. If quoted market prices were not available, fair values are based on quoted market prices of comparable instruments in active markets and/or based upon a matrix pricing methodology, which uses comprehensive interest rate tables to determine market price, movement and yield relationships. These securities are reviewed periodically to determine if there are any events or changes in circumstances that would adversely affect their value. The change in the fair value of equity securities valued using significant unobservable inputs (level 3), between December 31, 2021 and March 31, 2022, was immaterial. There were no transfers between Levels 1, 2 and 3 for the three months ended March 31, 2022. The Company determines fair value for its available-for-sale debt securities using an independent bond pricing service for identical assets or very similar securities. The Company determines fair value for its equity securities based on the underlying equity fund’s pricing and valuation procedures which consider recent sales price, market quotations from a pricing service, or market quotes from an independent broker-dealer. The Company has reviewed the pricing sources, including methodologies used, and finds them to be fairly stated. Certain assets are measured at fair value on a nonrecurring basis. For the Company, these include loans held for sale, collateral dependent individually evaluated loans, and other real estate owned ("OREO"). As of March 31, 2022 and 2021, certain collateral dependent evaluated loans were remeasured and reported at fair value through a specific valuation allowance and/or partial charge-offs for credit losses based upon the fair value of the underlying collateral. Collateral values are estimated using Level 3 inputs. Upon initial recognition, fair value write-downs are taken through a charge-off to the allowance for credit losses. Subsequent fair value write-downs on other real estate owned are reported in other noninterest expense. The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at March 31, 2022 and December 31, 2021. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions: Three months ended March 31, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 03/31/2022 Quoted prices in Significant other Significant Three months ended 03/31/2022 Individually evaluated loans $ 1,624 $ 0 $ 0 $ 1,624 $ 0 Other real estate owned 0 0 0 0 22 Three months ended March 31, 2021 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 03/31/2021 Quoted prices in Significant other Significant Three months ended 03/31/2021 Individually evaluated loans $ 4,537 $ 0 $ 4,537 $ 0 $ 0 The fair value estimates, methods and assumptions set forth below for the Company's financial instruments, including those financial instruments carried at cost, are made solely to comply with disclosures required by U.S. GAAP and should be read in conjunction with the financial statements and notes included herein. For loans where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the loan to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan as of the measurement date. For real estate loans, fair value of the loan’s collateral is determined by third party appraisals, which are then adjusted for the estimated selling and closing costs related to liquidation of the collateral. For this asset class, the actual valuation methods (income, sales comparable, or cost) vary based on the status of the project or property. For example, land is generally based on the sales comparable method while construction is based on the income and/or sales comparable methods. The unobservable inputs may vary depending on the individual assets with no one of the three methods being the predominant approach. The Company reviews the third party appraisal for appropriateness and adjusts the value downward to consider selling and closing costs, which typically range from 5% to 8% of the appraised value. For non-real estate loans, fair value of the loan’s collateral may be determined using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business. Estimated Fair Value of Financial Instruments March 31, 2022 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 175,075 $ 175,075 $ 175,075 $ 0 $ 0 Securities - held-to-maturity 303,524 280,917 0 280,917 0 FHLB and other stock 7,115 7,115 0 7,115 0 Accrued interest receivable 21,550 21,550 0 21,550 0 Loans/leases, net 1 5,021,325 4,958,348 0 0 4,958,348 Financial Liabilities: Time deposits $ 615,936 $ 609,446 $ 0 $ 609,446 $ 0 Other deposits 6,400,803 6,400,803 0 6,400,803 0 Fed funds purchased and securities sold under agreements to repurchase 57,115 57,115 0 57,115 0 Other borrowings 60,000 59,260 0 59,260 0 Accrued interest payable 795 795 0 795 0 Estimated Fair Value of Financial Instruments December 31, 2021 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 63,107 $ 63,107 $ 63,107 $ 0 $ 0 Securities - held to maturity 284,009 282,288 0 282,288 0 FHLB and other stock 10,996 10,996 0 10,996 0 Accrued interest receivable 22,597 22,597 0 22,597 0 Loans/leases, net 1 5,032,624 5,028,734 0 0 5,028,734 Financial Liabilities: Time deposits $ 639,674 $ 641,517 $ 0 $ 641,517 $ 0 Other deposits 6,151,761 6,151,761 0 6,151,761 0 Fed funds purchased and securities sold under agreements to repurchase 66,787 66,787 0 66,787 0 Other borrowings 124,000 125,700 0 125,700 0 Accrued interest payable 901 901 0 901 0 1 Lease receivables, although excluded from the scope of ASC Topic 825, are included in the estimated fair value amounts at their carrying value. The following methods and assumptions were used in estimating fair value disclosures for financial instruments. Cash and Cash Equivalents: The carrying amounts reported in the Consolidated Statements of Condition for cash, noninterest-bearing deposits, money market funds, and Federal funds sold approximate the fair value of those assets. FHLB Stock: The carrying amount of FHLB stock approximates fair value. If the stock is redeemed, the Company will receive an amount equal to the par value of the stock. For other stock reported above, carrying value is cost. Loans and Leases: Fair value for loans are calculated using an exit price notion. The Company's valuation methodology takes into account factors such as estimated cash flows, including contractual cash flow and assumptions for prepayments; liquidity risk; and credit risk. The fair values of residential loans were estimated using discounted cash flow analyses, based upon available market benchmarks for rates and prepayment assumptions. The fair values of commercial and consumer loans were estimated using discounted cash flow analyses, based upon interest rates currently offered for loans and leases with similar terms and credit quality. The fair values of loans held for sale were determined based upon contractual prices for loans with similar characteristics. Accrued Interest Receivable and Accrued Interest Payable: The carrying amount of these short term instruments approximate fair value. Deposits: The fair values disclosed for noninterest bearing accounts and accounts with no stated maturities are equal to the amount payable on demand at the reporting date. The fair value of time deposits is based upon discounted cash flow analyses using rates offered for FHLB advances, which is the Company’s primary alternative source of funds. Other borrowings: The fair value of other borrowings is based upon discounted cash flow analyses using current rates offered for FHLB advances, with similar terms.

Securities (Tables)

Securities (Tables)	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of available for sale securities	The following table summarizes available-for-sale debt securities held by the Company at March 31, 2022: Available-for-Sale Debt Securities March 31, 2022 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 190,997 $ 0 $ 12,094 $ 178,903 Obligations of U.S. Government sponsored entities 852,733 898 51,524 802,107 Obligations of U.S. states and political subdivisions 100,287 152 4,778 95,661 Mortgage-backed securities – residential, issued by U.S. Government agencies 68,435 157 2,315 66,277 U.S. Government sponsored entities 891,954 83 56,264 835,773 U.S. corporate debt securities 2,500 0 73 2,427 Total available-for-sale debt securities $ 2,106,906 $ 1,290 $ 127,048 $ 1,981,148 The following table summarizes available-for-sale debt securities held by the Company at December 31, 2021: Available-for-Sale Debt Securities December 31, 2021 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 160,291 $ 85 $ 2,542 $ 157,834 Obligations of U.S. Government sponsored entities 843,218 4,527 15,372 832,373 Obligations of U.S. states and political subdivisions 102,177 2,092 100 104,169 Mortgage-backed securities – residential, issued by U.S. Government agencies 76,502 1,187 532 77,157 U.S. Government sponsored entities 879,102 5,735 14,281 870,556 U.S. corporate debt securities 2,500 0 76 2,424 Total available-for-sale debt securities $ 2,063,790 $ 13,626 $ 32,903 $ 2,044,513
Schedule of held to maturity securities	The following table summarizes held-to-maturity debt securities held by the Company at March 31, 2022: Held-to-Maturity Securities March 31, 2022 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,635 $ 0 $ 6,002 $ 80,633 Obligations of U.S. Government sponsored entities 216,889 0 16,605 200,284 Total held-to-maturity debt securities $ 303,524 $ 0 $ 22,607 $ 280,917 The following table summarizes held-to-maturity debt securities held by the Company at December 31, 2021: Held-to-Maturity Securities December 31, 2021 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,689 $ 279 $ 600 $ 86,368 Obligations of U.S. Government sponsored entities $ 197,320 $ 389 $ 1,789 $ 195,920 Total held-to-maturity debt securities $ 284,009 $ 668 $ 2,389 $ 282,288 March 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 303,524 $ 280,917 Total held-to-maturity debt securities $ 303,524 $ 280,917 December 31, 2021 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 284,009 $ 282,288 Total held-to-maturity debt securities $ 284,009 $ 282,288
Schedule of available for sale securities with unrealized losses	The following table summarizes available-for-sale debt securities that had unrealized losses at March 31, 2022: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 174,290 $ 11,756 $ 4,613 $ 338 $ 178,903 $ 12,094 Obligations of U.S. Government sponsored entities 269,829 18,755 394,741 32,769 664,570 51,524 Obligations of U.S. states and political subdivisions 65,155 4,291 3,378 487 68,533 4,778 Mortgage-backed securities – residential, issued by U.S. Government agencies 30,557 996 17,796 1,319 48,353 2,315 U.S. Government sponsored entities 542,511 25,160 275,733 31,104 818,244 56,264 U.S. corporate debt securities 0 0 2,427 73 2,427 73 Total available-for-sale debt securities $ 1,082,342 $ 60,958 $ 698,688 $ 66,090 $ 1,781,030 $ 127,048 The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2021: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 147,810 $ 2,542 $ 0 $ 0 $ 147,810 $ 2,542 Obligations of U.S. Government sponsored entities 362,895 6,694 289,210 8,678 652,105 15,372 Obligations of U.S. states and political subdivisions 9,700 85 1,283 15 10,983 100 Mortgage-backed securities – residential, issued by U.S. Government agencies 22,074 160 16,846 372 38,920 532 U.S. Government sponsored entities 553,351 11,440 84,537 2,841 637,888 14,281 U.S. corporate debt securities 0 0 2,424 76 2,424 76 Total available-for-sale debt securities $ 1,095,830 $ 20,921 $ 394,300 $ 11,982 $ 1,490,130 $ 32,903
Schedule held-to-maturity securities with unrealized losses	The following table summarizes held-to-maturity debt securities that had unrealized losses at March 31, 2022: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 80,633 $ 6,002 $ 0 $ 0 $ 80,633 $ 6,002 Obligations of U.S. Government sponsored entities $ 200,284 $ 16,605 $ 0 $ 0 $ 200,284 $ 16,605 Total held-to-maturity debt securities $ 280,917 $ 22,607 $ 0 $ 0 $ 280,917 $ 22,607 The following table summarizes held-to-maturity debt securities that had unrealized losses at December 31, 2021: Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 35,280 $ 600 $ 0 $ 0 $ 35,280 $ 600 Obligations of U.S. Government sponsored entities $ 84,592 $ 1,789 $ 0 $ 0 $ 84,592 $ 1,789 Total held-to-maturity debt securities $ 119,872 $ 2,389 $ 0 $ 0 $ 119,872 $ 2,389
Schedule of amortized cost and estimated fair value of debt securities by contractual maturity	The amortized cost and estimated fair value of debt securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities are shown separately since they are not due at a single maturity date. March 31, 2022 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 58,553 $ 58,888 Due after one year through five years 525,430 501,283 Due after five years through ten years 508,112 470,234 Due after ten years 54,422 48,693 Total 1,146,517 1,079,098 Mortgage-backed securities 960,389 902,050 Total available-for-sale debt securities $ 2,106,906 $ 1,981,148 December 31, 2021 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 77,159 $ 77,892 Due after one year through five years 474,537 471,776 Due after five years through ten years 501,748 492,573 Due after ten years 54,742 54,559 Total 1,108,186 1,096,800 Mortgage-backed securities 955,604 947,713 Total available-for-sale debt securities $ 2,063,790 $ 2,044,513

Loans and Leases (Tables)

Loans and Leases (Tables)	3 Months Ended
	Mar. 31, 2022
Loans and Leases Receivable Disclosure [Abstract]
Schedule of loans and leases	Loans and Leases at March 31, 2022 and December 31, 2021 were as follows: (In thousands) 03/31/2022 12/31/2021 Commercial and industrial Agriculture $ 81,269 $ 99,172 Commercial and industrial other 708,626 699,121 PPP loans* 24,095 71,260 Subtotal commercial and industrial 813,990 869,553 Commercial real estate Construction 185,503 178,582 Agriculture 199,652 195,973 Commercial real estate other 2,292,099 2,278,599 Subtotal commercial real estate 2,677,254 2,653,154 Residential real estate Home equity 179,798 182,671 Mortgages 1,312,913 1,290,911 Subtotal residential real estate 1,492,711 1,473,582 Consumer and other Indirect 3,857 4,655 Consumer and other 66,601 67,396 Subtotal consumer and other 70,458 72,051 Leases 13,881 13,948 Total loans and leases 5,068,294 5,082,288 Less: unearned income and deferred costs and fees (4,843) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 5,063,451 $ 5,075,467 *SBA Paycheck Protection Program ("PPP")
Schedule of age analysis of past due loans	The below tables are an age analysis of past due loans, segregated by class of loans as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) 30-59 Days 60-89 Days 90 Days or More Total Past Due Current Loans Total Loans Loans and Leases Commercial and industrial Agriculture $ 0 $ 0 $ 0 $ 0 $ 81,269 $ 81,269 Commercial and industrial other 6 4 370 380 708,246 708,626 PPP loans 24 0 0 24 24,095 24,095 Subtotal commercial and industrial 30 4 370 404 813,610 813,990 Commercial real estate Construction 0 0 318 318 185,185 185,503 Agriculture 118 0 0 118 199,534 199,652 Commercial real estate other 284 0 6,606 6,890 2,285,209 2,292,099 Subtotal commercial real estate 402 0 6,924 7,326 2,669,928 2,677,254 Residential real estate Home equity 134 129 1,150 1,413 178,385 179,798 Mortgages 540 346 4,151 5,037 1,307,876 1,312,913 Subtotal residential real estate 674 475 5,301 6,450 1,486,261 1,492,711 Consumer and other Indirect 30 0 116 146 3,711 3,857 Consumer and other 104 16 268 388 66,213 66,601 Subtotal consumer and other 134 16 384 534 69,924 70,458 Leases 0 0 0 0 13,881 13,881 Total loans and leases 1,240 495 12,979 14,714 5,053,604 5,068,294 Less: unearned income and deferred costs and fees 0 0 0 0 (4,843) (4,843) Total loans and leases, net of unearned income and deferred costs and fees $ 1,240 $ 495 $ 12,979 $ 14,714 $ 5,048,761 $ 5,063,451 December 31, 2021 (In thousands) 30-59 Days 60-89 Days 90 Days or More Total Past Due Current Loans Total Loans Loans and Leases Commercial and industrial Agriculture $ 0 $ 0 $ 0 $ 0 $ 99,172 $ 99,172 Commercial and industrial other 506 6 88 600 698,521 699,121 PPP loans 0 0 0 0 71,260 71,260 Subtotal commercial and industrial 506 6 88 600 868,953 869,553 Commercial real estate Construction 0 0 0 0 178,582 178,582 Agriculture 121 0 0 121 195,852 195,973 Commercial real estate other 150 257 3,305 3,712 2,274,887 2,278,599 Subtotal commercial real estate 271 257 3,305 3,833 2,649,321 2,653,154 Residential real estate Home equity 441 417 798 1,656 181,015 182,671 Mortgages 7 839 3,917 4,763 1,286,148 1,290,911 Subtotal residential real estate 448 1,256 4,715 6,419 1,467,163 1,473,582 Consumer and other Indirect 77 86 2 165 4,490 4,655 Consumer and other 120 45 45 210 67,186 67,396 Subtotal consumer and other 197 131 47 375 71,676 72,051 Leases 0 0 0 0 13,948 13,948 Total loans and leases 1,422 1,650 8,155 11,227 5,071,061 5,082,288 Less: unearned income and deferred costs and fees 0 0 0 0 (6,821) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 1,422 $ 1,650 $ 8,155 $ 11,227 $ 5,064,240 $ 5,075,467
Schedule of nonaccrual loans	The below tables are an age analysis of nonaccrual loans segregated by class of loans, as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) Nonaccrual Loans and Leases with no ACL Nonaccrual Loans and Leases Loans and Leases Past Due Over 89 Days and Accruing Loans and Leases Commercial and industrial Commercial and industrial other $ 454 $ 806 $ 0 Subtotal commercial and industrial 454 806 0 Commercial real estate Construction 658 318 0 Commercial real estate other 11,846 13,305 0 Subtotal commercial real estate 12,504 13,623 0 Residential real estate Home equity 574 2,215 0 Mortgages 1,256 7,985 0 Subtotal residential real estate 1,830 10,200 0 Consumer and other Indirect 0 255 0 Consumer and other 0 316 0 Subtotal consumer and other 0 571 0 Total loans and leases $ 14,788 $ 25,200 $ 0 December 31, 2021 (In thousands) Nonaccrual Loans and Leases with no ACL Nonaccrual Loans and Leases Loans and Leases Past Due Over 89 Days and Accruing Loans and Leases Commercial and industrial Commercial and industrial other $ 502 $ 533 $ 0 Subtotal commercial and industrial 502 533 0 Commercial real estate Construction 671 671 0 Agriculture 348 456 0 Commercial real estate other 12,483 12,766 0 Subtotal commercial real estate 13,502 13,893 0 Residential real estate Home equity 380 2,459 0 Mortgages 716 8,719 0 Subtotal residential real estate 1,096 11,178 0 Consumer and other Indirect 1 246 0 Consumer and other 0 183 0 Subtotal consumer and other 1 429 0 Total loans and leases $ 15,101 $ 26,033 $ 0

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2022
Receivables [Abstract]
Schedule of originated and acquired loan and lease losses by portfolio segment	Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended March 31, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 Charge-offs (23) (27) 0 (196) 0 (246) Recoveries 20 42 109 92 0 263 (Credit) provision for credit loss expense 695 (1,846) 199 200 18 (734) Ending Balance $ 7,027 $ 22,982 $ 10,447 $ 1,588 $ 82 $ 42,126 Three Months Ended March 31, 2021 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 9,239 $ 30,546 $ 10,257 $ 1,562 $ 65 51,669 Charge-offs (116) 0 0 (91) 0 (207) Recoveries 97 213 34 43 0 387 (Credit) provision for credit loss expense (1,470) (292) (821) 69 4 (2,510) Ending Balance $ 7,750 $ 30,467 $ 9,470 $ 1,583 $ 69 $ 49,339 The following table details activity in the Liabilities for off-balance sheet credit exposures for the three months ended March 31, 2022 and 2021: (In thousands) 2022 2021 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,507 $ 1,920 Provision for credit loss expense related to off-balance sheet credit exposures 214 680 Liabilities for off-balance sheet credit exposures at end of period $ 2,721 $ 2,600 The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans: March 31, 2022 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 374 $ 425 $ 668 $ 1,467 $ 24 Commercial Real Estate 12,130 0 0 12,130 40 Commercial Real Estate - Agriculture 1,544 0 0 1,544 0 Total $ 14,048 $ 425 $ 668 $ 15,141 $ 64 December 31, 2021 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 142 $ 395 $ 328 $ 865 $ 26 Commercial Real Estate 13,334 0 1,931 15,265 40 Commercial Real Estate - Agriculture 0 0 0 0 0 Residential Real Estate 32 0 0 32 1 Total $ 13,508 $ 395 $ 2,259 $ 16,162 $ 67
Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans	The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021: March 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 59,972 $ 109,152 $ 52,407 $ 52,415 $ 41,753 $ 176,794 $ 204,489 $ 1,054 $ 698,036 Special Mention 0 149 424 402 81 1,531 1,591 0 4,178 Substandard 0 0 870 44 521 977 4,000 0 6,412 Total Commercial and Industrial - Other $ 59,972 $ 109,301 $ 53,701 $ 52,861 $ 42,355 $ 179,302 $ 210,080 $ 1,054 $ 708,626 Commercial and Industrial - PPP: Pass $ 0 $ 23,429 $ 666 $ 0 $ 0 $ 0 $ 0 $ 0 $ 24,095 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial and Industrial - PPP $ 0 $ 23,429 $ 666 $ 0 $ 0 $ 0 $ 0 $ 0 $ 24,095 Commercial and Industrial - Agriculture: Pass $ 2,444 $ 7,892 $ 6,357 $ 5,294 $ 9,470 $ 9,049 $ 36,632 $ 0 $ 77,138 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 82 4 0 2,383 1,662 0 4,131 Total Commercial and Industrial - Agriculture $ 2,444 $ 7,892 $ 6,439 $ 5,298 $ 9,470 $ 11,432 $ 38,294 $ 0 $ 81,269 Commercial Real Estate Pass $ 60,779 $ 372,476 $ 296,469 $ 293,389 $ 217,355 $ 889,454 $ 25,526 $ 18,938 $ 2,174,386 Special Mention 0 3,468 1,752 11,694 3,186 67,476 0 0 87,576 Substandard 0 0 0 3,166 2,396 24,177 398 0 30,137 Total Commercial Real Estate $ 60,779 $ 375,944 $ 298,221 308,249 222,937 981,107 $ 25,924 $ 18,938 $ 2,292,099 Commercial Real Estate - Agriculture: Pass $ 5,642 $ 22,989 $ 22,129 $ 28,086 $ 40,827 $ 73,318 $ 4,633 $ 147 $ 197,771 Special Mention 0 0 0 219 0 407 0 0 626 Substandard 0 0 0 0 39 1,216 0 0 1,255 Total Commercial Real Estate - Agriculture $ 5,642 $ 22,989 $ 22,129 $ 28,305 $ 40,866 $ 74,941 $ 4,633 $ 147 $ 199,652 Commercial Real Estate - Construction Pass $ 4,103 $ 47,620 $ 72,993 $ 29,262 $ 8,940 $ 14,312 $ 5,841 $ 1,648 $ 184,719 Special Mention $ 0 $ 0 $ 0 $ 0 $ 0 0 0 0 0 Substandard $ 0 $ 0 $ 0 $ 784 $ 0 0 0 0 784 Total Commercial Real Estate - Construction $ 4,103 $ 47,620 $ 72,993 $ 30,046 $ 8,940 $ 14,312 $ 5,841 $ 1,648 $ 185,503 December 31, 2021 (In thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 123,996 $ 58,432 $ 54,116 $ 42,093 $ 35,725 $ 239,093 $ 125,476 $ 10,039 $ 688,970 Special Mention 156 770 450 100 201 393 1,417 0 3,487 Substandard 179 584 47 575 0 637 4,642 0 6,664 Total Commercial and Industrial - Other $ 124,331 $ 59,786 $ 54,613 $ 42,768 $ 35,926 $ 240,123 $ 131,535 $ 10,039 $ 699,121 Commercial and Industrial - Agriculture: Pass $ 8,573 $ 6,782 $ 5,700 $ 10,136 $ 6,867 $ 3,186 $ 53,145 $ 595 $ 94,984 Special Mention 0 0 0 23 0 0 0 0 23 Substandard 0 85 11 0 93 2316 1660 0 4165 Total Commercial and Industrial - Agriculture $ 8,573 $ 6,867 $ 5,711 $ 10,159 $ 6,960 $ 5,502 $ 54,805 $ 595 $ 99,172 Commercial and Industrial - PPP: Pass $ 71,260 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 71,260 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial and Industrial - PPP $ 71,260 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 71,260 Commercial Real Estate Pass $ 325,874 $ 271,680 $ 249,266 $ 201,992 $ 212,991 $ 810,713 $ 44,264 $ 43,225 $ 2,160,005 Special Mention 0 1,763 11,772 3,217 2,167 61,723 358 0 81,000 Substandard 3,482 0 2,262 2,518 8,509 20,401 422 0 37,594 Total Commercial Real Estate $ 329,356 $ 273,443 $ 263,300 $ 207,727 $ 223,667 $ 892,837 $ 45,044 $ 43,225 $ 2,278,599 Commercial Real Estate - Agriculture: Pass $ 23,151 $ 21,856 $ 28,943 $ 41,064 $ 23,195 $ 50,809 $ 1,949 $ 2,850 $ 193,817 Special Mention 0 479 0 0 0 350 35 0 864 Substandard 0 0 0 39 0 1,253 0 0 1,292 Total Commercial Real Estate - Agriculture $ 23,151 $ 22,335 $ 28,943 $ 41,103 $ 23,195 $ 52,412 $ 1,984 $ 2,850 $ 195,973 Commercial Real Estate - Construction Pass $ 12,840 $ 10,025 $ 16,325 $ 7,542 $ 1,274 $ 6,559 $ 112,537 $ 10,037 $ 177,139 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 643 800 0 1,443 Total Commercial Real Estate - Construction $ 12,840 $ 10,025 $ 16,325 $ 7,542 $ 1,274 $ 7,202 $ 113,337 $ 10,037 $ 178,582 The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of March 31, 2022 and December 31, 2021, continued: March 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 216 $ 1,255 $ 726 $ 1,154 $ 893 $ 4,260 $ 168,403 $ 676 $ 177,583 Nonperforming 0 0 0 15 0 75 2,125 0 2,215 Total Residential - Home Equity $ 216 $ 1,255 $ 726 $ 1,169 $ 893 $ 4,335 $ 170,528 $ 676 $ 179,798 Residential - Mortgages Performing $ 59,751 $ 280,315 $ 256,287 $ 128,140 $ 73,586 $ 506,849 $ 0 $ 0 $ 1,304,928 Nonperforming 0 0 0 236 773 6,976 0 0 7,985 Total Residential - Mortgages $ 59,751 $ 280,315 $ 256,287 $ 128,376 $ 74,359 $ 513,825 $ 0 $ 0 $ 1,312,913 Consumer - Direct Performing $ 8,374 $ 19,893 $ 9,903 $ 7,929 $ 5,515 $ 9,365 $ 5,306 $ 0 $ 66,285 Nonperforming 0 0 4 25 104 11 172 0 316 Total Consumer - Direct $ 8,374 $ 19,893 $ 9,907 $ 7,954 $ 5,619 $ 9,376 $ 5,478 $ 0 $ 66,601 Consumer - Indirect Performing $ 0 $ 194 $ 245 $ 1,813 $ 1,070 $ 280 $ 0 $ 0 $ 3,602 Nonperforming $ 0 $ 0 $ 0 $ 196 $ 47 $ 12 0 0 255 Total Consumer - Indirect $ 0 $ 194 $ 245 $ 2,009 $ 1,117 $ 292 $ 0 $ 0 $ 3,857 December 31, 2021 (In thousands) 2021 2020 2019 2018 2017 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 2,033 $ 1,142 $ 3,041 $ 1,600 $ 1,572 $ 3,144 $ 161,630 $ 6,050 $ 180,212 Nonperforming 0 0 16 0 0 604 1,839 0 2,459 Total Residential - Home Equity $ 2,033 $ 1,142 $ 3,057 $ 1,600 $ 1,572 $ 3,748 $ 163,469 $ 6,050 $ 182,671 Residential - Mortgages Performing $ 324,967 $ 282,202 $ 162,574 $ 97,778 $ 124,221 $ 275,133 $ 14,112 $ 1,205 $ 1,282,192 Nonperforming 0 0 241 702 693 7,060 23 0 8,719 Total Residential - Mortgages $ 324,967 $ 282,202 $ 162,815 $ 98,480 $ 124,914 $ 282,193 $ 14,135 $ 1,205 $ 1,290,911 Consumer - Direct Performing $ 20,653 $ 10,735 $ 9,397 $ 5,542 $ 4,849 $ 10,602 $ 5,435 $ 0 $ 67,213 Nonperforming 0 9 44 117 12 0 1 0 183 Total Consumer - Direct $ 20,653 $ 10,744 $ 9,441 $ 5,659 $ 4,861 $ 10,602 $ 5,436 $ 0 $ 67,396 Consumer - Indirect Performing $ 1,809 $ 854 $ 812 $ 506 $ 362 $ 66 $ 0 $ 0 $ 4,409 Nonperforming 0 2 148 81 1 14 0 0 246 Total Consumer - Indirect $ 1,809 $ 856 $ 960 $ 587 $ 363 $ 80 $ 0 $ 0 $ 4,655

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Earnings per share in the table below, for the three month periods ended March 31, 2022 and 2021 are calculated under the two-class method as required by ASC Topic 260, Earnings Per Share (ASC 260). ASC 260 provides that unvested share-based payment awards that contain nonforfeitable rights to dividends are participating securities and shall be included in the computation of earnings per share pursuant to the two-class method. The Company has issued restricted stock awards that contain such rights and are therefore considered participating securities. Basic earnings per common share are calculated by dividing net income allocable to common stock by the weighted average number of common shares, excluding participating securities, during the period. Diluted earnings per common share include the dilutive effect of participating securities. Three Months Ended (In thousands, except share and per share data) 3/31/2022 3/31/2021 Basic Net income available to common shareholders $ 23,273 $ 25,626 Less: income attributable to unvested stock-based compensation awards (76) (186) Net earnings allocated to common shareholders 23,197 25,440 Weighted average shares outstanding, including unvested stock-based compensation awards 14,611,709 14,912,502 Less: average unvested stock-based compensation awards (211,706) (236,092) Weighted average shares outstanding - Basic 14,400,003 14,676,410 Diluted Net earnings allocated to common shareholders 23,197 25,440 Weighted average shares outstanding - Basic 14,400,003 14,676,410 Plus: incremental shares from assumed conversion of stock-based compensation awards 78,180 81,148 Weighted average shares outstanding - Diluted 14,478,183 14,757,558 Basic EPS $ 1.61 $ 1.73 Diluted EPS $ 1.60 $ 1.72

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of tax effect allocated to each component of other comprehensive income	The following tables present reclassifications out of the accumulated other comprehensive income (loss) for the three month periods ended March 31, 2022 and 2021: Three Months Ended March 31, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain/loss during the period $ (106,481) $ 26,076 $ (80,405) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (106,481) 26,076 (80,405) Employee benefit plans: Amortization of net retirement plan actuarial gain 615 (151) 464 Amortization of net retirement plan prior service cost 56 (14) 42 Employee benefit plans 671 (165) 506 Other comprehensive (loss) income $ (105,810) $ 25,911 $ (79,899) Three Months Ended March 31, 2021 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain/loss during the period $ (33,439) $ 8,193 $ (25,246) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income (329) 80 (249) Net unrealized gains/losses (33,768) 8,273 (25,495) Employee benefit plans: Amortization of net retirement plan actuarial gain 764 (187) 577 Amortization of net retirement plan prior service cost 56 (14) 42 Employee benefit plans 820 (201) 619 Other comprehensive (loss) income $ (32,948) $ 8,072 $ (24,876)
Schedule of accumulated other comprehensive income	The following table presents the activity in our accumulated other comprehensive income (loss) for the periods indicated: (In thousands) Available-for- Employee Accumulated Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive (loss) income before reclassifications (80,405) 0 (80,405) Amounts reclassified from accumulated other comprehensive (loss) income 0 506 506 Net current-period other comprehensive (loss) income (80,405) 506 (79,899) Balance at March 31, 2022 $ (94,965) $ (40,884) $ (135,849) Balance at January 1, 2021 $ 20,609 $ (52,683) $ (32,074) Other comprehensive (loss) income before reclassifications (25,246) 0 (25,246) Amounts reclassified from accumulated other comprehensive (loss) income (249) 619 370 Net current-period other comprehensive (loss) income (25,495) 619 (24,876) March 31, 2021 $ (4,886) $ (52,064) $ (56,950) The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three months ended March 31, 2022 and 2021: Three Months Ended March 31, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (615) Other operating expense Net retirement plan prior service cost (56) Other operating expense (671) Total before tax 165 Tax benefit $ (506) Net of tax Three Months Ended March 31, 2021 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 329 Net (loss) gain on securities transactions (80) Tax expense 249 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (764) Other operating expense Net retirement plan prior service cost (56) Other operating expense (820) Total before tax 201 Tax benefit $ (619) Net of tax 1 Amounts in parentheses indicated debits in income statement. 2 The accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit cost (See Note 8 - "Employee Benefit Plan").

Employee Benefit Plan (Tables)

Employee Benefit Plan (Tables)	3 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
Schedule of net periodic benefit cost and other comprehensive income (loss)	Components of Net Periodic Benefit Cost: Pension Benefits Life and Health SERP Benefits (In thousands) 3/31/2022 3/31/2021 3/31/2022 3/31/2021 3/31/2022 3/31/2021 Service cost $ 0 $ 0 $ 44 $ 52 $ 52 $ 60 Interest cost 463 487 52 54 201 199 Expected return on plan assets (1,468) (1,415) 0 0 0 0 Amortization of net retirement plan actuarial loss 323 383 52 74 240 307 Amortization of net retirement plan prior service (credit) cost 0 0 (15) (15) 71 71 Net periodic benefit (income) cost $ (682) $ (545) $ 133 $ 165 $ 564 $ 637

Other Income and Operating Ex_2

Other Income and Operating Expense (Tables)	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
Schedule of other income and operating expense	Other income and operating expense totals are presented in the table below. Components of these totals exceeding 1% of the aggregate of total noninterest income and total noninterest expenses for any periods presented below are stated separately. Three Months Ended (In thousands) 3/31/2022 3/31/2021 Noninterest Income Other service charges $ 627 $ 720 Earnings from corporate owned life insurance 423 541 Net gains on the sales of loans originated for sale 4 429 Other income 422 284 Total other income $ 1,476 $ 1,974 Noninterest Expenses Marketing expense $ 1,056 $ 494 Professional fees 1,606 1,894 Legal fees 210 220 Technology expense 3,683 2,927 Cardholder expense 1,141 787 Other expenses 4,324 4,303 Total other operating expense $ 12,020 $ 10,625

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of noninterest income	The following table presents noninterest income, segregated by revenue streams, for the three months ended March 31, 2022 and 2021: Three Months Ended (In thousands) 03/31/2022 03/31/2021 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 7,964 $ 7,684 Installment Billing 44 35 Refund of Commissions (28) (20) Contract Liabilities/Deferred Revenue (1) (1) Contingent Commissions 1,338 1,468 Subtotal Insurance Revenues 9,317 9,166 Trust and Asset Management 3,503 3,366 Mutual Fund & Investment Income 1,414 1,307 Subtotal Investment Service Income 4,917 4,673 Service Charges on Deposit Accounts 1,779 1,470 Card Services Income 2,543 2,383 Other 316 300 Noninterest Income (in-scope of ASC 606) 18,872 17,992 Noninterest Income (out-of-scope of ASC 606) 1,113 1,991 Total Noninterest Income $ 19,985 $ 19,983

Segment and Related Informati_2

Segment and Related Information (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of segment and related information	Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following table. Investment in subsidiaries is netted out of the presentations below. The “Intercompany” column identifies the intercompany activities of revenues, expenses and other assets between the banking, insurance and wealth management services segments. The Company accounts for intercompany fees and services at an estimated fair value according to regulatory requirements for the services provided. Intercompany items relate primarily to the use of human resources, information systems, accounting and marketing services provided by the bank and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the Company's 2021 Annual Report on Form 10-K. Three months ended March 31, 2022 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 59,176 $ 1 $ 0 $ (1) $ 59,176 Interest expense 2,563 0 0 (1) 2,562 Net interest income 56,613 1 0 0 56,614 Credit for credit loss expense (520) 0 0 0 (520) Noninterest income 6,193 9,434 4,934 (576) 19,985 Noninterest expense 37,190 6,501 3,724 (576) 46,839 Income before income tax expense 26,136 2,934 1,210 0 30,280 Income tax expense 5,791 815 370 0 6,976 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 20,345 2,119 840 0 23,304 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 20,314 $ 2,119 $ 840 $ 0 $ 23,273 Depreciation and amortization $ 2,578 $ 44 $ 28 $ 0 $ 2,650 Assets 7,835,767 44,247 26,684 (15,587) 7,891,111 Goodwill 64,500 19,866 8,081 0 92,447 Other intangibles, net 1,402 1,917 63 0 3,382 Net loans and leases 5,021,325 0 0 0 5,021,325 Deposits 7,031,223 0 (10) (14,474) 7,016,739 Total Equity $ 598,707 $ 34,128 $ 24,657 $ 0 $ 657,492 Three months ended March 31, 2021 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 59,755 $ 0 $ 0 $ (1) $ 59,754 Interest expense 4,718 0 0 (1) 4,717 Net interest income 55,037 0 0 0 55,037 Credit for credit loss expense (1,830) 0 0 0 (1,830) Noninterest income 6,318 9,413 4,782 (530) 19,983 Noninterest expense 35,329 6,435 3,277 (530) 44,511 Income before income tax expense 27,856 2,978 1,505 0 32,339 Income tax expense 5,515 801 364 0 6,680 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 22,341 2,177 1,141 0 25,659 Less: Net income attributable to noncontrolling interests 33 0 0 0 33 Net Income attributable to Tompkins Financial Corporation $ 22,308 $ 2,177 $ 1,141 $ 0 $ 25,626 Depreciation and amortization $ 2,436 $ 56 $ 14 $ 0 $ 2,506 Assets 8,038,864 43,084 29,091 (15,697) 8,095,342 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 2,218 2,299 84 0 4,601 Net loans and leases 5,243,454 0 0 0 5,243,454 Deposits 6,961,266 0 0 (14,725) 6,946,541 Total Equity $ 650,326 $ 32,569 $ 27,041 $ 0 $ 709,936

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on a recurring basis	The following tables summarize financial assets and financial liabilities measured at fair value on a recurring basis as of March 31, 2022 and December 31, 2021, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements March 31, 2022 (In thousands) Total (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 178,903 $ 0 $ 178,903 $ 0 Obligations of U.S. Government sponsored entities 802,107 0 802,107 0 Obligations of U.S. states and political subdivisions 95,661 0 95,661 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 66,277 0 66,277 0 U.S. Government sponsored entities 835,773 0 835,773 0 U.S. corporate debt securities 2,427 0 2,427 0 Total Available-for-sale debt securities $ 1,981,148 $ 0 $ 1,981,148 $ 0 Equity securities, at fair value $ 855 $ 0 $ 0 $ 855 Recurring Fair Value Measurements December 31, 2021 (In thousands) Total (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 157,834 $ 0 $ 157,834 $ 0 Obligations of U.S. Government sponsored entities 832,373 0 832,373 0 Obligations of U.S. states and political subdivisions 104,169 0 104,169 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 77,157 0 77,157 0 U.S. Government sponsored entities 870,556 0 870,556 0 U.S. corporate debt securities 2,424 0 2,424 0 Total Available-for-sale debt securities $ 2,044,513 $ 0 $ 2,044,513 $ 0 Equity securities, at fair value $ 902 $ 0 $ 0 $ 902
Schedule of assets and liabilities measured at fair value on a non recurring basis	The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at March 31, 2022 and December 31, 2021. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions: Three months ended March 31, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 03/31/2022 Quoted prices in Significant other Significant Three months ended 03/31/2022 Individually evaluated loans $ 1,624 $ 0 $ 0 $ 1,624 $ 0 Other real estate owned 0 0 0 0 22 Three months ended March 31, 2021 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 03/31/2021 Quoted prices in Significant other Significant Three months ended 03/31/2021 Individually evaluated loans $ 4,537 $ 0 $ 4,537 $ 0 $ 0
Schedule of carrying amount and fair value of financial instruments	Estimated Fair Value of Financial Instruments March 31, 2022 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 175,075 $ 175,075 $ 175,075 $ 0 $ 0 Securities - held-to-maturity 303,524 280,917 0 280,917 0 FHLB and other stock 7,115 7,115 0 7,115 0 Accrued interest receivable 21,550 21,550 0 21,550 0 Loans/leases, net 1 5,021,325 4,958,348 0 0 4,958,348 Financial Liabilities: Time deposits $ 615,936 $ 609,446 $ 0 $ 609,446 $ 0 Other deposits 6,400,803 6,400,803 0 6,400,803 0 Fed funds purchased and securities sold under agreements to repurchase 57,115 57,115 0 57,115 0 Other borrowings 60,000 59,260 0 59,260 0 Accrued interest payable 795 795 0 795 0 Estimated Fair Value of Financial Instruments December 31, 2021 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 63,107 $ 63,107 $ 63,107 $ 0 $ 0 Securities - held to maturity 284,009 282,288 0 282,288 0 FHLB and other stock 10,996 10,996 0 10,996 0 Accrued interest receivable 22,597 22,597 0 22,597 0 Loans/leases, net 1 5,032,624 5,028,734 0 0 5,028,734 Financial Liabilities: Time deposits $ 639,674 $ 641,517 $ 0 $ 641,517 $ 0 Other deposits 6,151,761 6,151,761 0 6,151,761 0 Fed funds purchased and securities sold under agreements to repurchase 66,787 66,787 0 66,787 0 Other borrowings 124,000 125,700 0 125,700 0 Accrued interest payable 901 901 0 901 0 1 Lease receivables, although excluded from the scope of ASC Topic 825, are included in the estimated fair value amounts at their carrying value.

Business (Details)

Business (Details) - subsidiary_Bank	Jan. 01, 2022	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations, number of wholly owned subsidiaries combined	4
Number of wholly owned subsidiaries		1

Securities - Available-for-Sale

Securities - Available-for-Sale Securities Held by Company (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 2,106,906	$ 2,063,790
Gross Unrealized Gains	1,290	13,626
Gross Unrealized Losses	127,048	32,903
Fair Value	1,981,148	2,044,513
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	190,997	160,291
Gross Unrealized Gains	0	85
Gross Unrealized Losses	12,094	2,542
Fair Value	178,903	157,834
Obligations of U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	852,733	843,218
Gross Unrealized Gains	898	4,527
Gross Unrealized Losses	51,524	15,372
Fair Value	802,107	832,373
Obligations of U.S. states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	100,287	102,177
Gross Unrealized Gains	152	2,092
Gross Unrealized Losses	4,778	100
Fair Value	95,661	104,169
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	68,435	76,502
Gross Unrealized Gains	157	1,187
Gross Unrealized Losses	2,315	532
Fair Value	66,277	77,157
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	891,954	879,102
Gross Unrealized Gains	83	5,735
Gross Unrealized Losses	56,264	14,281
Fair Value	835,773	870,556
U.S. corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	2,500	2,500
Gross Unrealized Gains	0	0
Gross Unrealized Losses	73	76
Fair Value	$ 2,427	$ 2,424

Securities - Held-to-Maturity S

Securities - Held-to-Maturity Securities Held by Company (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 303,524	$ 284,009
Gross Unrealized Gains	0	668
Gross Unrealized Losses	22,607	2,389
Fair Value	280,917	282,288
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	86,635	86,689
Gross Unrealized Gains	0	279
Gross Unrealized Losses	6,002	600
Fair Value	80,633	86,368
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	216,889	197,320
Gross Unrealized Gains	0	389
Gross Unrealized Losses	16,605	1,789
Fair Value	$ 200,284	$ 195,920

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Realized gain (loss) on available for sale debt securities	$ 0
Realized gain on available for sale debt securities		$ 329,000
Realized losses on available for sale debt securities	0
Realized gains on called securities	0	0
Loss on equity securities	47,000	$ 12,000
Federal Home Loan Bank New York (FHLBNY)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, amount of advances	7,000,000
Atlantic Central Bankers Bank (ACBB)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Federal Home Loan Bank, Advances, Branch of FHLB Bank, amount of advances	$ 95,000

Securities - Unrealized Losses

Securities - Unrealized Losses on Available-for-Sale of Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 1,082,342	$ 1,095,830
12 Months or Longer	698,688	394,300
Total	1,781,030	1,490,130
Unrealized Losses
Less than 12 Months	60,958	20,921
12 Months or Longer	66,090	11,982
Total	127,048	32,903
U.S. Treasuries
Fair Value
Less than 12 Months	174,290	147,810
12 Months or Longer	4,613	0
Total	178,903	147,810
Unrealized Losses
Less than 12 Months	11,756	2,542
12 Months or Longer	338	0
Total	12,094	2,542
Obligations of U.S. Government sponsored entities
Fair Value
Less than 12 Months	269,829	362,895
12 Months or Longer	394,741	289,210
Total	664,570	652,105
Unrealized Losses
Less than 12 Months	18,755	6,694
12 Months or Longer	32,769	8,678
Total	51,524	15,372
Obligations of U.S. states and political subdivisions
Fair Value
Less than 12 Months	65,155	9,700
12 Months or Longer	3,378	1,283
Total	68,533	10,983
Unrealized Losses
Less than 12 Months	4,291	85
12 Months or Longer	487	15
Total	4,778	100
U.S. Government agencies
Fair Value
Less than 12 Months	30,557	22,074
12 Months or Longer	17,796	16,846
Total	48,353	38,920
Unrealized Losses
Less than 12 Months	996	160
12 Months or Longer	1,319	372
Total	2,315	532
U.S. Government sponsored entities
Fair Value
Less than 12 Months	542,511	553,351
12 Months or Longer	275,733	84,537
Total	818,244	637,888
Unrealized Losses
Less than 12 Months	25,160	11,440
12 Months or Longer	31,104	2,841
Total	56,264	14,281
U.S. corporate debt securities
Fair Value
Less than 12 Months	0	0
12 Months or Longer	2,427	2,424
Total	2,427	2,424
Unrealized Losses
Less than 12 Months	0	0
12 Months or Longer	73	76
Total	$ 73	$ 76

Securities - Unrealized Losse_2

Securities - Unrealized Losses on Held-to-Maturity Debt Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 280,917	$ 119,872
12 Months or Longer	0	0
Total	280,917	119,872
Unrealized Losses
Less than 12 Months	22,607	2,389
12 Months or Longer	0	0
Total	22,607	2,389
U.S. Treasuries
Fair Value
Less than 12 Months	80,633	35,280
12 Months or Longer	0	0
Total	80,633	35,280
Unrealized Losses
Less than 12 Months	6,002	600
12 Months or Longer	0	0
Total	6,002	600
Obligations of U.S. Government sponsored entities
Fair Value
Less than 12 Months	200,284	84,592
12 Months or Longer	0	0
Total	200,284	84,592
Unrealized Losses
Less than 12 Months	16,605	1,789
12 Months or Longer	0	0
Total	$ 16,605	$ 1,789

Securities - Amortized Cost and

Securities - Amortized Cost and Estimated Fair Value of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in one year or less	$ 58,553	$ 77,159
Due after one year through five years	525,430	474,537
Due after five years through ten years	508,112	501,748
Due after ten years	54,422	54,742
Total	1,146,517	1,108,186
Mortgage-backed securities	960,389	955,604
Amortized Cost	2,106,906	2,063,790
Fair Value
Due in one year or less	58,888	77,892
Due after one year through five years	501,283	471,776
Due after five years through ten years	470,234	492,573
Due after ten years	48,693	54,559
Total	1,079,098	1,096,800
Mortgage-backed securities	902,050	947,713
Fair Value	$ 1,981,148	$ 2,044,513

Securities - Amortized Cost a_2

Securities - Amortized Cost and Estimated Fair Value of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Amortized Cost
Due after five years through ten years	$ 303,524	$ 284,009
Total held-to-maturity debt securities	303,524	284,009
Fair Value
Due after five years through ten years	280,917	282,288
Total held-to-maturity debt securities	$ 280,917	$ 282,288

Loans and Leases - Schedule of

Loans and Leases - Schedule of Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 5,068,294	$ 5,082,288
Less: unearned income and deferred costs and fees	(4,843)	(6,821)
Total Loans	5,063,451	5,075,467
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	813,990	869,553
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	81,269	99,172
Total Loans	81,269	99,172
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	708,626	699,121
Total Loans	708,626	699,121
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	24,095	71,260
Total Loans	24,095	71,260
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,677,254	2,653,154
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	199,652	195,973
Total Loans	199,652	195,973
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,292,099	2,278,599
Total Loans	2,292,099	2,278,599
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	185,503	178,582
Total Loans	185,503	178,582
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,492,711	1,473,582
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	179,798	182,671
Total Loans	179,798	182,671
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,312,913	1,290,911
Total Loans	1,312,913	1,290,911
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	70,458	72,051
Consumer and other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	66,601	67,396
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,857	4,655
Total Loans	3,857	4,655
Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 13,881	$ 13,948

Loans and Leases - Schedule o_2

Loans and Leases - Schedule of Past Due Loans and Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 5,068,294	$ 5,082,288
Less: unearned income and deferred costs and fees	(4,843)	(6,821)
Total Loans	5,063,451	5,075,467
30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,240	1,422
60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	495	1,650
90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	12,979	8,155
Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	14,714	11,227
Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,053,604	5,071,061
Less: unearned income and deferred costs and fees	(4,843)	(6,821)
Total Loans	5,048,761	5,064,240
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans and leases	813,990	869,553
Commercial and industrial | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	30	506
Commercial and industrial | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	4	6
Commercial and industrial | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	370	88
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	404	600
Commercial and industrial | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	813,610	868,953
Commercial and industrial | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	81,269	99,172
Total Loans	81,269	99,172
Commercial and industrial | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | Agriculture | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | Agriculture | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | Agriculture | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	81,269	99,172
Commercial and industrial | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	708,626	699,121
Total Loans	708,626	699,121
Commercial and industrial | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	6	506
Commercial and industrial | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	4	6
Commercial and industrial | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	370	88
Commercial and industrial | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	380	600
Commercial and industrial | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	708,246	698,521
Commercial and industrial | PPP loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	24,095	71,260
Total Loans	24,095	71,260
Commercial and industrial | PPP loans | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	24	0
Commercial and industrial | PPP loans | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | PPP loans | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | PPP loans | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	24	0
Commercial and industrial | PPP loans | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	24,095	71,260
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,677,254	2,653,154
Commercial real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	402	271
Commercial real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	257
Commercial real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,924	3,305
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	7,326	3,833
Commercial real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,669,928	2,649,321
Commercial real estate | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	199,652	195,973
Total Loans	199,652	195,973
Commercial real estate | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	118	121
Commercial real estate | Agriculture | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Agriculture | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Agriculture | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	118	121
Commercial real estate | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	199,534	195,852
Commercial real estate | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,292,099	2,278,599
Total Loans	2,292,099	2,278,599
Commercial real estate | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	284	150
Commercial real estate | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	257
Commercial real estate | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,606	3,305
Commercial real estate | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,890	3,712
Commercial real estate | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,285,209	2,274,887
Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans and leases	185,503	178,582
Total Loans	185,503	178,582
Commercial real estate | Construction | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Construction | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Construction | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	318	0
Commercial real estate | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	318	0
Commercial real estate | Construction | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	185,185	178,582
Residential real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,492,711	1,473,582
Residential real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	674	448
Residential real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	475	1,256
Residential real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,301	4,715
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,450	6,419
Residential real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,486,261	1,467,163
Residential real estate | Home equity
Financing Receivable, Past Due [Line Items]
Total loans and leases	179,798	182,671
Total Loans	179,798	182,671
Residential real estate | Home equity | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	134	441
Residential real estate | Home equity | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	129	417
Residential real estate | Home equity | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,150	798
Residential real estate | Home equity | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,413	1,656
Residential real estate | Home equity | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	178,385	181,015
Residential real estate | Mortgages
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,312,913	1,290,911
Total Loans	1,312,913	1,290,911
Residential real estate | Mortgages | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	540	7
Residential real estate | Mortgages | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	346	839
Residential real estate | Mortgages | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	4,151	3,917
Residential real estate | Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,037	4,763
Residential real estate | Mortgages | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,307,876	1,286,148
Consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	70,458	72,051
Consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	134	197
Consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	16	131
Consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	384	47
Consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	534	375
Consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	69,924	71,676
Consumer and other | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	66,601	67,396
Consumer and other | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	104	120
Consumer and other | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	16	45
Consumer and other | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	268	45
Consumer and other | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	388	210
Consumer and other | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	66,213	67,186
Consumer and other | Indirect
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,857	4,655
Total Loans	3,857	4,655
Consumer and other | Indirect | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	30	77
Consumer and other | Indirect | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	86
Consumer and other | Indirect | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	116	2
Consumer and other | Indirect | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	146	165
Consumer and other | Indirect | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,711	4,490
Leases
Financing Receivable, Past Due [Line Items]
Total loans and leases	13,881	13,948
Leases | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 13,881	$ 13,948

Loans and Leases - Nonaccrual L

Loans and Leases - Nonaccrual Loans (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	$ 14,788,000	$ 15,101,000
Nonaccrual Loans and Leases	25,200,000	26,033,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Interest on nonaccrual loans	0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	454,000	502,000
Nonaccrual Loans and Leases	806,000	533,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	454,000	502,000
Nonaccrual Loans and Leases	806,000	533,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	12,504,000	13,502,000
Nonaccrual Loans and Leases	13,623,000	13,893,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	658,000	671,000
Nonaccrual Loans and Leases	318,000	671,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL		348,000
Nonaccrual Loans and Leases		456,000
Loans and Leases Past Due Over 89 Days and Accruing		0
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	11,846,000	12,483,000
Nonaccrual Loans and Leases	13,305,000	12,766,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	1,830,000	1,096,000
Nonaccrual Loans and Leases	10,200,000	11,178,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	574,000	380,000
Nonaccrual Loans and Leases	2,215,000	2,459,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	1,256,000	716,000
Nonaccrual Loans and Leases	7,985,000	8,719,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0	1,000
Nonaccrual Loans and Leases	571,000	429,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Consumer and other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0	0
Nonaccrual Loans and Leases	316,000	183,000
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0	1,000
Nonaccrual Loans and Leases	255,000	246,000
Loans and Leases Past Due Over 89 Days and Accruing	$ 0	$ 0

Allowance for Credit Losses - S

Allowance for Credit Losses - Schedule of Detail in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 42,843	$ 51,669
Charge-offs	(246)	(207)
Recoveries	263	387
(Credit) provision for credit loss expense	(734)	(2,510)
Ending Balance	42,126	49,339
Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	6,335	9,239
Charge-offs	(23)	(116)
Recoveries	20	97
(Credit) provision for credit loss expense	695	(1,470)
Ending Balance	7,027	7,750
Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	24,813	30,546
Charge-offs	(27)	0
Recoveries	42	213
(Credit) provision for credit loss expense	(1,846)	(292)
Ending Balance	22,982	30,467
Residential real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	10,139	10,257
Charge-offs	0	0
Recoveries	109	34
(Credit) provision for credit loss expense	199	(821)
Ending Balance	10,447	9,470
Consumer and other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,492	1,562
Charge-offs	(196)	(91)
Recoveries	92	43
(Credit) provision for credit loss expense	200	69
Ending Balance	1,588	1,583
Finance Leases
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	64	65
Charge-offs	0	0
Recoveries	0	0
(Credit) provision for credit loss expense	18	4
Ending Balance	$ 82	$ 69

Allowance for Credit Losses - O

Allowance for Credit Losses - Off-Balance Sheet Credit Exposures (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 2,507	$ 1,920
Provision for credit loss expense related to off-balance sheet credit exposures	214	680
Liabilities for off-balance sheet credit exposures at end of period	$ 2,721	$ 2,600

Allowance for Credit Losses - C

Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	$ 15,141	$ 16,162
ACL Allocation	64	67
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	14,048	13,508
Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	425	395
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	668	2,259
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	1,467	865
ACL Allocation	24	26
Commercial and Industrial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	374	142
Commercial and Industrial | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	425	395
Commercial and Industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	668	328
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	12,130	15,265
ACL Allocation	40	40
Commercial Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	12,130	13,334
Commercial Real Estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	0	0
Commercial Real Estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	0	1,931
Commercial Real Estate - Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	1,544	0
ACL Allocation	0	0
Commercial Real Estate - Agriculture | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	1,544	0
Commercial Real Estate - Agriculture | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	0	0
Commercial Real Estate - Agriculture | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment	$ 0	0
Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment		32
ACL Allocation		1
Residential Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment		32
Residential Real Estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment		0
Residential Real Estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans, individually evaluated for impairment		$ 0

Allowance for Credit Losses - N

Allowance for Credit Losses - Narratives (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Receivables [Abstract]
Total TDRs	$ 0	$ 0

Allowance for Credit Losses -_2

Allowance for Credit Losses - Credit Quality Indicators by Commercial and Industrial Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 5,063,451	$ 5,075,467
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	59,972	124,331
Year two	109,301	59,786
Year three	53,701	54,613
Year four	52,861	42,768
Year five	42,355	35,926
Prior	179,302	240,123
Revolving Loans Amortized Cost Basis	210,080	131,535
Revolving Loans Converted to Term	1,054	10,039
Total Loans	708,626	699,121
Commercial and industrial | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	59,972	123,996
Year two	109,152	58,432
Year three	52,407	54,116
Year four	52,415	42,093
Year five	41,753	35,725
Prior	176,794	239,093
Revolving Loans Amortized Cost Basis	204,489	125,476
Revolving Loans Converted to Term	1,054	10,039
Total Loans	698,036	688,970
Commercial and industrial | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	156
Year two	149	770
Year three	424	450
Year four	402	100
Year five	81	201
Prior	1,531	393
Revolving Loans Amortized Cost Basis	1,591	1,417
Revolving Loans Converted to Term	0	0
Total Loans	4,178	3,487
Commercial and industrial | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	179
Year two	0	584
Year three	870	47
Year four	44	575
Year five	521	0
Prior	977	637
Revolving Loans Amortized Cost Basis	4,000	4,642
Revolving Loans Converted to Term	0	0
Total Loans	6,412	6,664
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	71,260
Year two	23,429	0
Year three	666	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	24,095	71,260
Commercial and industrial | PPP loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	71,260
Year two	23,429	0
Year three	666	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	24,095	71,260
Commercial and industrial | PPP loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial and industrial | PPP loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	2,444	8,573
Year two	7,892	6,867
Year three	6,439	5,711
Year four	5,298	10,159
Year five	9,470	6,960
Prior	11,432	5,502
Revolving Loans Amortized Cost Basis	38,294	54,805
Revolving Loans Converted to Term	0	595
Total Loans	81,269	99,172
Commercial and industrial | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	2,444	8,573
Year two	7,892	6,782
Year three	6,357	5,700
Year four	5,294	10,136
Year five	9,470	6,867
Prior	9,049	3,186
Revolving Loans Amortized Cost Basis	36,632	53,145
Revolving Loans Converted to Term	0	595
Total Loans	77,138	94,984
Commercial and industrial | Agriculture | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	0	23
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	23
Commercial and industrial | Agriculture | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	85
Year three	82	11
Year four	4	0
Year five	0	93
Prior	2,383	2,316
Revolving Loans Amortized Cost Basis	1,662	1,660
Revolving Loans Converted to Term	0	0
Total Loans	4,131	4,165
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	60,779	329,356
Year two	375,944	273,443
Year three	298,221	263,300
Year four	308,249	207,727
Year five	222,937	223,667
Prior	981,107	892,837
Revolving Loans Amortized Cost Basis	25,924	45,044
Revolving Loans Converted to Term	18,938	43,225
Total Loans	2,292,099	2,278,599
Commercial real estate | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	60,779	325,874
Year two	372,476	271,680
Year three	296,469	249,266
Year four	293,389	201,992
Year five	217,355	212,991
Prior	889,454	810,713
Revolving Loans Amortized Cost Basis	25,526	44,264
Revolving Loans Converted to Term	18,938	43,225
Total Loans	2,174,386	2,160,005
Commercial real estate | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	3,468	1,763
Year three	1,752	11,772
Year four	11,694	3,217
Year five	3,186	2,167
Prior	67,476	61,723
Revolving Loans Amortized Cost Basis	0	358
Revolving Loans Converted to Term	0	0
Total Loans	87,576	81,000
Commercial real estate | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	3,482
Year two	0	0
Year three	0	2,262
Year four	3,166	2,518
Year five	2,396	8,509
Prior	24,177	20,401
Revolving Loans Amortized Cost Basis	398	422
Revolving Loans Converted to Term	0	0
Total Loans	30,137	37,594
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	5,642	23,151
Year two	22,989	22,335
Year three	22,129	28,943
Year four	28,305	41,103
Year five	40,866	23,195
Prior	74,941	52,412
Revolving Loans Amortized Cost Basis	4,633	1,984
Revolving Loans Converted to Term	147	2,850
Total Loans	199,652	195,973
Commercial real estate | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	5,642	23,151
Year two	22,989	21,856
Year three	22,129	28,943
Year four	28,086	41,064
Year five	40,827	23,195
Prior	73,318	50,809
Revolving Loans Amortized Cost Basis	4,633	1,949
Revolving Loans Converted to Term	147	2,850
Total Loans	197,771	193,817
Commercial real estate | Agriculture | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	479
Year three	0	0
Year four	219	0
Year five	0	0
Prior	407	350
Revolving Loans Amortized Cost Basis	0	35
Revolving Loans Converted to Term	0	0
Total Loans	626	864
Commercial real estate | Agriculture | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	0	39
Year five	39	0
Prior	1,216	1,253
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	1,255	1,292
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	4,103	12,840
Year two	47,620	10,025
Year three	72,993	16,325
Year four	30,046	7,542
Year five	8,940	1,274
Prior	14,312	7,202
Revolving Loans Amortized Cost Basis	5,841	113,337
Revolving Loans Converted to Term	1,648	10,037
Total Loans	185,503	178,582
Commercial real estate | Construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	4,103	12,840
Year two	47,620	10,025
Year three	72,993	16,325
Year four	29,262	7,542
Year five	8,940	1,274
Prior	14,312	6,559
Revolving Loans Amortized Cost Basis	5,841	112,537
Revolving Loans Converted to Term	1,648	10,037
Total Loans	184,719	177,139
Commercial real estate | Construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	0	0
Year five	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial real estate | Construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	0
Year four	784	0
Year five	0	0
Prior	0	643
Revolving Loans Amortized Cost Basis	0	800
Revolving Loans Converted to Term	0	0
Total Loans	784	1,443
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	216	2,033
Year two	1,255	1,142
Year three	726	3,057
Year four	1,169	1,600
Year five	893	1,572
Prior	4,335	3,748
Revolving Loans Amortized Cost Basis	170,528	163,469
Revolving Loans Converted to Term	676	6,050
Total Loans	179,798	182,671
Residential real estate | Home equity | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	216	2,033
Year two	1,255	1,142
Year three	726	3,041
Year four	1,154	1,600
Year five	893	1,572
Prior	4,260	3,144
Revolving Loans Amortized Cost Basis	168,403	161,630
Revolving Loans Converted to Term	676	6,050
Total Loans	177,583	180,212
Residential real estate | Home equity | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	16
Year four	15	0
Year five	0	0
Prior	75	604
Revolving Loans Amortized Cost Basis	2,125	1,839
Revolving Loans Converted to Term	0	0
Total Loans	2,215	2,459
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	59,751	324,967
Year two	280,315	282,202
Year three	256,287	162,815
Year four	128,376	98,480
Year five	74,359	124,914
Prior	513,825	282,193
Revolving Loans Amortized Cost Basis	0	14,135
Revolving Loans Converted to Term	0	1,205
Total Loans	1,312,913	1,290,911
Residential real estate | Mortgages | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	59,751	324,967
Year two	280,315	282,202
Year three	256,287	162,574
Year four	128,140	97,778
Year five	73,586	124,221
Prior	506,849	275,133
Revolving Loans Amortized Cost Basis	0	14,112
Revolving Loans Converted to Term	0	1,205
Total Loans	1,304,928	1,282,192
Residential real estate | Mortgages | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	0
Year three	0	241
Year four	236	702
Year five	773	693
Prior	6,976	7,060
Revolving Loans Amortized Cost Basis	0	23
Revolving Loans Converted to Term	0	0
Total Loans	7,985	8,719
Consumer and other | Direct
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	8,374	20,653
Year two	19,893	10,744
Year three	9,907	9,441
Year four	7,954	5,659
Year five	5,619	4,861
Prior	9,376	10,602
Revolving Loans Amortized Cost Basis	5,478	5,436
Revolving Loans Converted to Term	0	0
Total Loans	66,601	67,396
Consumer and other | Direct | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	8,374	20,653
Year two	19,893	10,735
Year three	9,903	9,397
Year four	7,929	5,542
Year five	5,515	4,849
Prior	9,365	10,602
Revolving Loans Amortized Cost Basis	5,306	5,435
Revolving Loans Converted to Term	0	0
Total Loans	66,285	67,213
Consumer and other | Direct | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	9
Year three	4	44
Year four	25	117
Year five	104	12
Prior	11	0
Revolving Loans Amortized Cost Basis	172	1
Revolving Loans Converted to Term	0	0
Total Loans	316	183
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	1,809
Year two	194	856
Year three	245	960
Year four	2,009	587
Year five	1,117	363
Prior	292	80
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	3,857	4,655
Consumer and other | Indirect | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	1,809
Year two	194	854
Year three	245	812
Year four	1,813	506
Year five	1,070	362
Prior	280	66
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	3,602	4,409
Consumer and other | Indirect | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
Year two	0	2
Year three	0	148
Year four	196	81
Year five	47	1
Prior	12	14
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	$ 255	$ 246

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Basic
Net income available to common shareholders	$ 23,273	$ 25,626
Less: income attributable to unvested stock-based compensation awards	(76)	(186)
Net earnings allocated to common shareholders	$ 23,197	$ 25,440
Weighted average shares outstanding, including unvested stock-based compensation awards (in shares)	14,611,709	14,912,502
Less: average unvested stock-based compensation awards (in shares)	(211,706)	(236,092)
Weighted average shares outstanding - Basic (in shares)	14,400,003	14,676,410
Diluted
Net earnings allocated to common shareholders	$ 23,197	$ 25,440
Weighted average shares outstanding - Basic (in shares)	14,400,003	14,676,410
Plus:  incremental shares from assumed conversion of stock-based compensation awards (in shares)	78,180	81,148
Weighted average shares outstanding - Diluted (in shares)	14,478,183	14,757,558
Basic EPS (in dollars per share)	$ 1.61	$ 1.73
Diluted EPS (in dollars per share)	$ 1.60	$ 1.72

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earning per share (in shares)	1,848	15,983

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Reclassification Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Before-Tax Amount
Net unrealized gains/losses	$ (105,810)	$ (32,948)
Tax (Expense) Benefit
Net unrealized gains/losses	25,911	8,072
Net of Tax
Other comprehensive loss	(79,899)	(24,876)
Net unrealized gains/losses
Before-Tax Amount
Change in net unrealized gain/loss during the period	(106,481)	(33,439)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	0	(329)
Net unrealized gains/losses	(106,481)	(33,768)
Tax (Expense) Benefit
Change in net unrealized gain/loss during the period	26,076	8,193
Reclassification adjustment for net realized gain on sale included in available-for-sale securities	0	80
Net unrealized gains/losses	26,076	8,273
Net of Tax
Change in net unrealized gain/loss during the period	(80,405)	(25,246)
Net of tax	0	(249)
Other comprehensive loss	(80,405)	(25,495)
Amortization of net retirement plan actuarial gain
Before-Tax Amount
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	615	764
Tax (Expense) Benefit
Reclassification adjustment for net realized gain on sale included in available-for-sale securities	(151)	(187)
Net of Tax
Net of tax	464	577
Amortization of net retirement plan prior service cost
Before-Tax Amount
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	56	56
Tax (Expense) Benefit
Reclassification adjustment for net realized gain on sale included in available-for-sale securities	(14)	(14)
Net of Tax
Net of tax	42	42
Employee benefit plans
Before-Tax Amount
Net unrealized gains/losses	671	820
Tax (Expense) Benefit
Net unrealized gains/losses	(165)	(201)
Net of Tax
Other comprehensive loss	$ 506	$ 619

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Activity in AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at Beginning	$ 728,941	$ 717,689
Other comprehensive loss	(79,899)	(24,876)
Balances at Ending	657,492	709,936
Available-for- Sale Debt Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at Beginning	(14,560)	20,609
Other comprehensive (loss) income before reclassifications	(80,405)	(25,246)
Amounts reclassified from accumulated other comprehensive (loss) income	0	(249)
Other comprehensive loss	(80,405)	(25,495)
Balances at Ending	(94,965)	(4,886)
Employee Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at Beginning	(41,390)	(52,683)
Other comprehensive (loss) income before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive (loss) income	506	619
Other comprehensive loss	506	619
Balances at Ending	(40,884)	(52,064)
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balances at Beginning	(55,950)	(32,074)
Other comprehensive (loss) income before reclassifications	(80,405)	(25,246)
Amounts reclassified from accumulated other comprehensive (loss) income	506	370
Other comprehensive loss	(79,899)	(24,876)
Balances at Ending	$ (135,849)	$ (56,950)

Other Comprehensive Income (L_5

Other Comprehensive Income (Loss) - Reclassified Out of Each Component of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net (loss) gain on securities transactions	$ (47)	$ 317
Other operating expense	(12,020)	(10,625)
Income Before Income Tax Expense	30,280	32,339
Tax expense (benefit)	(6,976)	(6,680)
Net income attributable to Tompkins Financial Corporation	23,273	25,626
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Available-for-sale debt securities:
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net (loss) gain on securities transactions	0	329
Tax expense (benefit)	0	(80)
Net income attributable to Tompkins Financial Corporation	0	249
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Net retirement plan actuarial loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other operating expense	(615)	(764)
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Net retirement plan prior service cost
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other operating expense	(56)	(56)
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Employee Benefit Plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income Before Income Tax Expense	(671)	(820)
Tax expense (benefit)	165	201
Net income attributable to Tompkins Financial Corporation	$ (506)	$ (619)

Employee Benefit Plan - Compone

Employee Benefit Plan - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Pension Benefits
Components of net periodic benefit cost
Service cost	$ 0	$ 0
Interest cost	463	487
Expected return on plan assets	(1,468)	(1,415)
Amortization of net retirement plan actuarial loss	323	383
Amortization of net retirement plan prior service (credit) cost	0	0
Net periodic benefit (income) cost	(682)	(545)
Life and Health
Components of net periodic benefit cost
Service cost	44	52
Interest cost	52	54
Expected return on plan assets	0	0
Amortization of net retirement plan actuarial loss	52	74
Amortization of net retirement plan prior service (credit) cost	(15)	(15)
Net periodic benefit (income) cost	133	165
SERP Benefits
Components of net periodic benefit cost
Service cost	52	60
Interest cost	201	199
Expected return on plan assets	0	0
Amortization of net retirement plan actuarial loss	240	307
Amortization of net retirement plan prior service (credit) cost	71	71
Net periodic benefit (income) cost	$ 564	$ 637

Employee Benefit Plan - Narrati

Employee Benefit Plan - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Retirement Benefits [Abstract]
Amortization of amounts previously recognized in accumulated other comprehensive income	$ 506,000	$ 619,000
Contribution to pension plan	$ 0	$ 0

Other Income and Operating Ex_3

Other Income and Operating Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Income and Expenses [Abstract]
Reporting threshold for other income and operating expenses (percent, greater than)	1.00%
Noninterest Income
Other service charges	$ 627	$ 720
Earnings from corporate owned life insurance	423	541
Net gains on the sales of loans originated for sale	4	429
Other income	422	284
Total other income	1,476	1,974
Noninterest Expenses
Marketing expense	1,056	494
Professional fees	1,606	1,894
Legal fees	210	220
Technology expense	3,683	2,927
Cardholder expense	1,141	787
Other expenses	4,324	4,303
Total other operating expense	$ 12,020	$ 10,625

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation of Noninterest Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 18,872	$ 17,992
Noninterest Income (out-of-scope of ASC 606)	1,113	1,991
Total Noninterest Income	19,985	19,983
Commissions and Fees
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	7,964	7,684
Installment Billing
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	44	35
Refund of Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(28)	(20)
Contract Liabilities/Deferred Revenue
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(1)	(1)
Contingent Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,338	1,468
Subtotal Insurance Revenues
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	9,317	9,166
Trust and Asset Management
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	3,503	3,366
Mutual Fund & Investment Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,414	1,307
Subtotal Investment Service Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	4,917	4,673
Service Charges on Deposit Accounts
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,779	1,470
Card Services Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	2,543	2,383
Other
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 316	$ 300

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net increase to beginning retained earnings	$ 490,200	$ 475,262
Contingent Income
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract assets, receivables	700	3,000
Contract liabilities	1,000	1,700
Insurance
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net increase to beginning retained earnings	5,200	6,000
Wealth Management
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net increase to beginning retained earnings	$ 2,800	$ 2,300

Financial Guarantees (Details)

Financial Guarantees (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Guarantees [Abstract]
Obligations to extend credit for loan commitments	$ 38.9	$ 39.8

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	3 Months Ended
	Mar. 31, 2022banking_Officesegmentoffice
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Tompkins Insurance Agencies, Inc.
Segment Reporting Information [Line Items]
Noncontrolling interest, ownership percentage by parent	100.00%
Tompkins, Cayuga, Cortland and Schuyler Counties, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	13
Wyoming, Livingston, Genessee, Orleans and Monroe, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	16
Putnam Country, Dutchess Country and Westchester, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	14
Berks, Montgomery, Philadelphia, Deleware and Schuylkill, Pennsylvania
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	20
Western New York
Segment Reporting Information [Line Items]
Number of offices | office	5

Segment and Related Informati_4

Segment and Related Information - Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Interest income	$ 59,176	$ 59,754
Interest expense	2,562	4,717
Net Interest Income	56,614	55,037
Credit for credit loss expense	(520)	(1,830)
Noninterest income	19,985	19,983
Noninterest expense	46,839	44,511
Income Before Income Tax Expense	30,280	32,339
Income tax expense	6,976	6,680
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	23,304	25,659
Less: Net Income Attributable to Noncontrolling Interests	31	33
Net Income Attributable to Tompkins Financial Corporation	23,273	25,626
Depreciation and amortization	2,650	2,506
Assets	7,891,111	8,095,342	$ 7,819,982
Goodwill	92,447	92,447	92,447
Other intangibles, net	3,382	4,601	3,643
Net loans and leases	5,021,325	5,243,454	5,032,624
Deposits	7,016,739	6,946,541	6,791,435
Total Equity	657,492	709,936	$ 728,941	$ 717,689
Operating Segments | Banking
Segment Reporting Information [Line Items]
Interest income	59,176	59,755
Interest expense	2,563	4,718
Net Interest Income	56,613	55,037
Credit for credit loss expense	(520)	(1,830)
Noninterest income	6,193	6,318
Noninterest expense	37,190	35,329
Income Before Income Tax Expense	26,136	27,856
Income tax expense	5,791	5,515
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	20,345	22,341
Less: Net Income Attributable to Noncontrolling Interests	31	33
Net Income Attributable to Tompkins Financial Corporation	20,314	22,308
Depreciation and amortization	2,578	2,436
Assets	7,835,767	8,038,864
Goodwill	64,500	64,370
Other intangibles, net	1,402	2,218
Net loans and leases	5,021,325	5,243,454
Deposits	7,031,223	6,961,266
Total Equity	598,707	650,326
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	1	0
Interest expense	0	0
Net Interest Income	1	0
Credit for credit loss expense	0	0
Noninterest income	9,434	9,413
Noninterest expense	6,501	6,435
Income Before Income Tax Expense	2,934	2,978
Income tax expense	815	801
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	2,119	2,177
Less: Net Income Attributable to Noncontrolling Interests	0	0
Net Income Attributable to Tompkins Financial Corporation	2,119	2,177
Depreciation and amortization	44	56
Assets	44,247	43,084
Goodwill	19,866	19,866
Other intangibles, net	1,917	2,299
Net loans and leases	0	0
Deposits	0	0
Total Equity	34,128	32,569
Operating Segments | Wealth Management
Segment Reporting Information [Line Items]
Interest income	0	0
Interest expense	0	0
Net Interest Income	0	0
Credit for credit loss expense	0	0
Noninterest income	4,934	4,782
Noninterest expense	3,724	3,277
Income Before Income Tax Expense	1,210	1,505
Income tax expense	370	364
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	840	1,141
Less: Net Income Attributable to Noncontrolling Interests	0	0
Net Income Attributable to Tompkins Financial Corporation	840	1,141
Depreciation and amortization	28	14
Assets	26,684	29,091
Goodwill	8,081	8,211
Other intangibles, net	63	84
Net loans and leases	0	0
Deposits	(10)	0
Total Equity	24,657	27,041
Intercompany
Segment Reporting Information [Line Items]
Interest income	(1)	(1)
Interest expense	(1)	(1)
Net Interest Income	0	0
Credit for credit loss expense	0	0
Noninterest income	(576)	(530)
Noninterest expense	(576)	(530)
Income Before Income Tax Expense	0	0
Income tax expense	0	0
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	0	0
Less: Net Income Attributable to Noncontrolling Interests	0	0
Net Income Attributable to Tompkins Financial Corporation	0	0
Depreciation and amortization	0	0
Assets	(15,587)	(15,697)
Goodwill	0	0
Other intangibles, net	0	0
Net loans and leases	0	0
Deposits	(14,474)	(14,725)
Total Equity	$ 0	$ 0

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, at fair value	$ 855	$ 902
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	1,981,148	2,044,513
Equity securities, at fair value	855	902
Recurring | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Equity securities, at fair value	0	0
Recurring | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	1,981,148	2,044,513
Equity securities, at fair value	0	0
Recurring | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Equity securities, at fair value	855	902
Recurring | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	178,903	157,834
Recurring | U.S. Treasuries | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. Treasuries | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	178,903	157,834
Recurring | U.S. Treasuries | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | Obligations of U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	802,107	832,373
Recurring | Obligations of U.S. Government sponsored entities | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | Obligations of U.S. Government sponsored entities | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	802,107	832,373
Recurring | Obligations of U.S. Government sponsored entities | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | Obligations of U.S. states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	95,661	104,169
Recurring | Obligations of U.S. states and political subdivisions | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | Obligations of U.S. states and political subdivisions | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	95,661	104,169
Recurring | Obligations of U.S. states and political subdivisions | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	66,277	77,157
Recurring | U.S. Government agencies | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. Government agencies | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	66,277	77,157
Recurring | U.S. Government agencies | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	835,773	870,556
Recurring | U.S. Government sponsored entities | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. Government sponsored entities | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	835,773	870,556
Recurring | U.S. Government sponsored entities | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	2,427	2,424
Recurring | U.S. corporate debt securities | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	0	0
Recurring | U.S. corporate debt securities | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	2,427	2,424
Recurring | U.S. corporate debt securities | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale debt securities, fair value	$ 0	$ 0

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured at Fair Value (Details) - Non-Recurring - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	$ 1,624	$ 4,537
Gain (loss) on impaired loans	0	0
Other real estate owned	0
Gain (loss) on other real estate owned	22
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	0	0
Other real estate owned	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	0	4,537
Other real estate owned	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	1,624	$ 0
Other real estate owned	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details)	Mar. 31, 2022
Minimum
Fair Value, Option, Quantitative Disclosures [Line Items]
Land selling and closing costs, as percentage of appraisal value	5.00%
Maximum
Fair Value, Option, Quantitative Disclosures [Line Items]
Land selling and closing costs, as percentage of appraisal value	8.00%

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Value of Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financial Assets:
Securities - held-to-maturity	$ 280,917	$ 282,288
FHLB and other stock	7,115	10,996
Financial Liabilities:
Time deposits	615,936	639,674
Fed funds purchased and securities sold under agreements to repurchase	57,115	66,787
Other borrowings	60,000	124,000
(Level 1)
Financial Assets:
Cash and cash equivalents	175,075	63,107
Securities - held-to-maturity	0	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
Fed funds purchased and securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Accrued interest payable	0	0
(Level 2)
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	280,917	282,288
FHLB and other stock	7,115	10,996
Accrued interest receivable	21,550	22,597
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	609,446	641,517
Other deposits	6,400,803	6,151,761
Fed funds purchased and securities sold under agreements to repurchase	57,115	66,787
Other borrowings	59,260	125,700
Accrued interest payable	795	901
(Level 3)
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	0	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	4,958,348	5,028,734
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
Fed funds purchased and securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial Assets:
Cash and cash equivalents	175,075	63,107
Securities - held-to-maturity	303,524	284,009
FHLB and other stock	7,115	10,996
Accrued interest receivable	21,550	22,597
Loans/leases, net	5,021,325	5,032,624
Financial Liabilities:
Time deposits	615,936	639,674
Other deposits	6,400,803	6,151,761
Fed funds purchased and securities sold under agreements to repurchase	57,115	66,787
Other borrowings	60,000	124,000
Accrued interest payable	795	901
Fair Value
Financial Assets:
Cash and cash equivalents	175,075	63,107
Securities - held-to-maturity	280,917	282,288
FHLB and other stock	7,115	10,996
Accrued interest receivable	21,550	22,597
Loans/leases, net	4,958,348	5,028,734
Financial Liabilities:
Time deposits	609,446	641,517
Other deposits	6,400,803	6,151,761
Fed funds purchased and securities sold under agreements to repurchase	57,115	66,787
Other borrowings	59,260	125,700
Accrued interest payable	$ 795	$ 901