Tompkins Financial (TMP) 10-K 1 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 14, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
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	118 E. Seneca Street
Entity Address, Address Line Two	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 ($.10 Par Value Per Share)
Trading Symbol	TMP
Security Exchange Name	NYSEAMER
Entity a Well-known Seasoned Issuer	Yes
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Emerging Growth Company	false
Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 845.9
Entity Common Stock, Shares Outstanding		14,520,318
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement relating to its 2023 Annual Meeting of stockholders, to be held on May 9, 2023, are incorporated by reference into Part III of this Form 10-K where indicated.
Entity Central Index Key	0001005817
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Rochester, New York
Auditor Firm ID	185

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and noninterest bearing balances due from banks	$ 18,572	$ 23,078
Interest bearing balances due from banks	59,265	40,029
Cash and Cash Equivalents	77,837	63,107
Available-for-sale debt securities, at fair value (amortized cost of $1,831,791 at December 31, 2022 and $2,063,790 at December 31, 2021)	1,594,967	2,044,513
Held-to-maturity securities, at amortized cost (fair value of $261,692 at December 31, 2022 and $282,288 at December 31, 2021)	312,344	284,009
Equity securities, at fair value	777	902
Total loans and leases, net of unearned income and deferred costs and fees	5,268,911	5,075,467
Less: Allowance for credit losses	45,934	42,843
Net Loans and Leases	5,222,977	5,032,624
Federal Home Loan Bank and other stock	17,720	10,996
Bank premises and equipment, net	82,140	85,416
Corporate owned life insurance	85,556	86,495
Goodwill	92,602	92,447
Other intangible assets, net	2,708	3,643
Accrued interest and other assets	181,058	115,830
Total Assets	7,670,686	7,819,982
Interest bearing:
Checking, savings and money market	3,820,739	4,016,025
Time	631,411	639,674
Noninterest bearing	2,150,145	2,135,736
Total Deposits	6,602,295	6,791,435
Federal funds purchased and securities sold under agreements to repurchase	56,278	66,787
Other borrowings	291,300	124,000
Other liabilities	103,423	108,819
Total Liabilities	7,053,296	7,091,041
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $.10 per share: Authorized 25,000,000 shares; Issued: 14,555,741 at December 31, 2022; and 14,696,911 at December 31, 2021	1,456	1,470
Additional paid-in capital	302,763	312,538
Retained earnings	526,727	475,262
Accumulated other comprehensive loss	(208,689)	(55,950)
Treasury stock, at cost – 128,749 shares at December 31, 2022, and 122,824 shares at December 31, 2021	(6,279)	(5,791)
Total Tompkins Financial Corporation Shareholders’ Equity	615,978	727,529
Noncontrolling interests	1,412	1,412
Total Equity	617,390	728,941
Total Liabilities and Equity	$ 7,670,686	$ 7,819,982

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Available-for-sale securities, amortized cost	$ 1,831,791	$ 2,063,790
Securities - held-to-maturity	$ 261,692	$ 282,288
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)	14,555,741	14,696,911
Treasury stock, shares (in shares)	128,749	122,824

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INTEREST AND DIVIDEND INCOME
Loans	$ 217,607	$ 214,684	$ 227,313
Due from banks	371	343	194
Available-for-sale debt securities	27,929	23,440	25,450
Held-to-maturity securities	4,771	2,075	0
Federal Home Loan Bank stock and Federal Reserve Bank stock	646	776	1,373
Total Interest and Dividend Income	251,324	241,318	254,330
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more	2,298	2,202	3,175
Other deposits	13,870	8,645	16,789
Federal funds purchased and securities sold under agreements to repurchase	60	64	95
Trust preferred debentures	0	2,233	1,133
Other borrowings	4,815	4,382	7,799
Total Interest Expense	21,043	17,526	28,991
Net interest income	230,281	223,792	225,339
Less: Provision (Credit) for Credit Loss Expense	2,789	(2,219)	17,213
Net Interest Income After Provision for Credit Loss Expense	227,492	226,011	208,126
NONINTEREST INCOME
Insurance commissions and fees	36,201	34,836	31,505
Investment services income	18,091	19,388	17,520
Service charges on deposit accounts	7,365	6,347	6,312
Card services income	11,024	10,826	9,263
Other income	5,925	7,203	8,817
Net (loss) gain on securities transactions	(634)	249	443
Total Noninterest Income	77,972	78,849	73,860
NONINTEREST EXPENSES
Salaries and wages	98,261	96,038	92,519
Other employee benefits	24,969	24,172	24,812
Net occupancy expense of premises	13,093	13,179	12,930
Furniture and fixture expense	8,058	8,328	7,846
Amortization of intangible assets	873	1,317	1,484
Other operating expenses	50,497	47,253	44,729
Total Noninterest Expenses	195,751	190,287	184,320
Income Before Income Tax Expense	109,713	114,573	97,666
Income Tax Expense	24,557	25,182	19,924
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	85,156	89,391	77,742
Less: Net income attributable to noncontrolling interests	126	127	154
Net Income Attributable to Tompkins Financial Corporation	$ 85,030	$ 89,264	$ 77,588
Basic Earnings Per Share (in dollars per share)	$ 5.92	$ 6.08	$ 5.22
Diluted Earnings Per Share (in dollars per share)	$ 5.89	$ 6.05	$ 5.20

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	$ 85,156	$ 89,391	$ 77,742
Available-for-sale debt securities:
Change in net unrealized gain (loss) during the period	(173,240)	(34,961)	16,894
Reclassification adjustment for net realized (gain) loss on sale included in available-for-sale debt securities	8,997	(208)	(324)
Employee benefit plans:
Net retirement plan gain (loss)	9,634	8,898	(7,028)
Amortization of net retirement plan actuarial gain	1,706	2,228	1,786
Amortization of net retirement plan prior service cost	164	167	162
Other comprehensive (loss) income	(152,739)	(23,876)	11,490
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	(67,583)	65,515	89,232
Less: Total comprehensive income attributable to noncontrolling interests	(126)	(127)	(154)
Total comprehensive (loss) income attributable to Tompkins Financial Corporation	$ (67,709)	$ 65,388	$ 89,078

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net income attributable to Tompkins Financial Corporation	$ 85,030	$ 89,264	$ 77,588
Adjustments to reconcile net income to net cash provided by operating activities:
Provision (credit) for credit loss expense	2,789	(2,219)	17,213
Depreciation and amortization of premises, equipment, and software	10,684	10,250	10,192
Amortization of intangible assets	873	1,317	1,484
Earnings from corporate owned life insurance	(1,162)	(1,879)	(2,188)
Net amortization on securities	5,595	11,758	10,737
Amortization/accretion related to purchase accounting	(921)	(912)	(1,066)
Deferred income tax expense (benefit)	910	1,798	(6,284)
Net loss (gain) on securities transactions	634	(249)	(443)
Penalties on prepayment of FHLB borrowings	0	2,929	0
Net gain on sale of loans originated for sale	(155)	(943)	(2,054)
Proceeds from sale of loans originated for sale	9,018	32,460	53,726
Loans originated for sale	(8,658)	(27,354)	(55,232)
Loss on redemption of trust preferred debentures	0	1,845	139
Net gain on sale of bank premises and equipment	(105)	(21)	(3)
Net excess tax benefit from stock based compensation	365	609	118
Stock-based compensation expense	4,343	5,145	4,733
Decrease in accrued interest receivable	(2,268)	9,428	(12,732)
Decrease in accrued interest payable	519	(826)	(759)
Other, net	(4,151)	(11,223)	6,218
Net Cash Provided by Operating Activities	103,340	121,177	101,387
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities	208,655	453,735	545,617
Proceeds from sales of available-for-sale debt securities	160,638	142,679	42,333
Purchases of available-for-sale debt securities	(154,820)	(1,071,810)	(904,913)
Purchases of held-to-maturity securities	(28,320)	(283,992)	0
Proceeds from sale of VISA Class B shares	11,407	0	0
Net (increase) decrease in loans	(193,010)	175,162	(340,475)
Proceeds from sale/redemptions of Federal Home Loan Bank stock	81,402	9,182	42,706
Purchases of Federal Home Loan Bank and other stock	(88,126)	(3,796)	(25,393)
Proceeds from sale of bank premises and equipment	223	95	22
Purchases of bank premises, equipment and software	(8,168)	(4,741)	(4,551)
Redemption of corporate owned life insurance	2,106	169	446
Other, net	(431)	23	489
Net Cash Used in Investing Activities	(8,444)	(583,294)	(643,719)
FINANCING ACTIVITIES
Net (decrease) increase in demand, money market, and savings deposits	(180,877)	460,243	1,153,611
Net (decrease) increase in time deposits	(7,740)	(106,063)	71,809
Net (decrease) increase in Federal funds purchased and securities sold under agreements to repurchase	(10,509)	942	5,499
Increase in other borrowings	435,900	14,000	74,583
Repayment of other borrowings	(268,600)	(157,929)	(467,683)
Redemption of trust preferred debentures	0	(15,150)	(4,124)
Cash dividends	(33,565)	(32,415)	(31,359)
Repurchase of common stock	(15,430)	(23,773)	(9,414)
Shares issued for dividend reinvestment plan	0	2	1,825
Shares issued for employee stock ownership plan	2,951	0	0
Net shares issued related to restricted stock awards	(1,758)	(2,292)	(1,682)
Net proceeds from exercise of stock options	(538)	(803)	(253)
Net Cash (Used) Provided by Financing Activities	(80,166)	136,762	792,812
Net Increase (Decrease) in Cash and Cash Equivalents	14,730	(325,355)	250,480
Cash and cash equivalents at beginning of period	63,107	388,462	137,982
Total Cash and Cash Equivalents at End of Period	77,837	63,107	388,462
Supplemental Cash Flow Information
Cash paid during the year for - Interest	21,047	16,920	30,340
Cash paid during the year for - Taxes	23,898	28,630	22,893
Transfer of loans to other real estate owned	351	46	192
Right-of-use assets obtained in exchange for new lease liabilities	$ 2,498	$ 2,280	$ 1,256

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Adjustment	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Cumulative Effect, Adjustment	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Non- controlling Interests
Beginning balances at Dec. 31, 2019	$ 663,054	$ 1,707	$ 1,501	$ 338,507	$ 370,477	$ 1,707	$ (43,564)	$ (5,279)	$ 1,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	77,742				77,588				154
Other comprehensive income (loss)	11,490						11,490
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	89,232
Cash dividends	(31,359)				(31,359)
Net exercise of stock options	(253)		1	(254)
Common stock repurchased and returned to unissued status	(9,414)		(13)	(9,401)
Stock-based compensation expense	4,733			4,733
Shares issued for dividend reinvestment plan	1,825		3	1,822
Directors deferred compensation plan	0			255				(255)
Restricted stock activity	(1,682)		4	(1,686)
Partial repurchase of noncontrolling interest	(6)								(6)
Dividend to noncontrolling interests	(148)								(148)
Ending balances 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	89,391				89,264				127
Other comprehensive income (loss)	(23,876)						(23,876)
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	65,515
Cash dividends	(32,415)				(32,415)
Net exercise of stock options	(803)		2	(805)
Common stock repurchased and returned to unissued status	(23,773)		(30)	(23,743)
Stock-based compensation expense	5,145			5,145
Shares issued for dividend reinvestment plan	2		0	2
Directors deferred compensation plan	0			257				(257)
Restricted stock activity	(2,292)		2	(2,294)
Partial repurchase of noncontrolling interest	(2)								(2)
Dividend to noncontrolling interests	(125)								(125)
Ending balances 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	85,156				85,030				126
Other comprehensive income (loss)	(152,739)						(152,739)
Subtotal comprehensive (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	(67,583)
Cash dividends	(33,565)				(33,565)
Net exercise of stock options	(538)		1	(539)
Common stock repurchased and returned to unissued status	(15,430)		(20)	(15,410)
Stock-based compensation expense	4,343			4,343
Shares issued for dividend reinvestment plan	2,951		4	2,947
Directors deferred compensation plan	0			488				(488)
Restricted stock activity	(1,758)		1	(1,759)
Adjustment to goodwill	155			155
Dividend to noncontrolling interests	(126)								(126)
Ending balances at Dec. 31, 2022	$ 617,390		$ 1,456	$ 302,763	$ 526,727		$ (208,689)	$ (6,279)	$ 1,412

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 2.31	$ 2.19	$ 2.10
Net exercise of stock options (in shares)	6,465	13,498	3,775
Common stock repurchased and returned to unissued status (in shares)	197,979	304,513	127,690
Directors deferred compensation plan (in shares)	4,040	140	893
Restricted stock activity (in shares)	12,890	23,505	43,963
Shares issued for dividend reinvestment plan (in shares)	37,454	32	29,842

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis Of Presentation Tompkins Financial Corporation ("Tompkins" or "the Company") is a registered Financial Holding Company with the Federal Reserve Board pursuant to the Bank Holding Company Act of 1956, as amended, organized under the laws of New York State. 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. Tompkins is the parent company of Tompkins Community Bank, and Tompkins Insurance Agencies, Inc. ("Tompkins Insurance"). Tompkins Community Bank provides a full array of trust and investment services under the Tompkins Financial Advisors brand. Unless the context otherwise requires, the term "Company" refers to Tompkins Financial Corporation and its subsidiaries. The consolidated financial information included herein combines the results of operations, the assets, liabilities, and shareholders’ equity (including comprehensive income or loss) of the Company and all entities in which the Company has a controlling financial interest. All significant intercompany balances and transactions are eliminated in consolidation. The Company determines whether it has a controlling financial interest in an entity by first evaluating whether the entity is a voting interest entity or a variable interest entity under GAAP. Voting interest entities are entities in which the total equity investment at risk is sufficient to enable the entity to finance itself independently and provides the equity holders with the obligation to absorb losses, the right to receive residual returns and the right to make decisions about the entity’s activities. The Company consolidates voting interest entities in which it has all, or at least a majority of, the voting interest. As defined in applicable accounting standards, variable interest entities (VIEs) are entities that lack one or more of the characteristics of a voting interest entity. A controlling financial interest in a VIE is present when the Company has both the power and ability to direct the activities of the VIE that most significantly impact the VIE’s economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The consolidated financial statements have been prepared in accordance with GAAP. In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclose contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenue and expense during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the allowance for credit losses, valuation of goodwill and intangible assets, deferred income tax assets, and obligations related to employee benefits. 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’ consolidated financial statements are reclassified when necessary to conform to the current periods’ presentation. The Company has evaluated subsequent events for potential recognition and/or disclosure and determined that no further disclosures were required. Cash and Cash Equivalents Cash and cash equivalents in the Consolidated Statements of Cash Flows include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, Federal funds sold, 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. Historically, banks have been required to maintain reserve balances by the Federal Reserve Bank. However, due to the COVID-19 pandemic, the Federal Reserve Board reduced reserve requirement ratios to zero percent effective March 26, 2020. The Federal Reserve Board has stated that it has no plans to re-impose reserve requirements, but that it may adjust reserve requirements ratios in the future if conditions warrant. At both December 31, 2022 and December 31, 2021, there was no reserve requirements for the Company's banking subsidiary. Securities Management determines the appropriate classification of debt securities at the time of purchase. Securities are classified as held-to-maturity when the Company has the positive intent and ability to hold the securities to maturity. Held-to-maturity securities are stated at amortized cost. Debt securities not classified as held-to-maturity securities are classified as either available-for-sale or trading. Available-for-sale debt securities are stated at fair value with the unrealized gains and losses, net of tax, excluded from earnings and reported as a separate component of accumulated comprehensive income or loss, in shareholders’ equity. Trading securities are stated at fair value, with unrealized gains or losses included in earnings. Equity securities with a readily determinable fair value are reported at fair value with net unrealized gains and losses recognized in the consolidated statements of income. Certain equity securities that do not have a readily determinable fair value are stated at cost. Shares of stock of the Federal Home Loan Bank of New York, are also carried at cost. Premiums and discounts are amortized or accreted over the expected life or call date of the related security as an adjustment to yield using the interest method. Dividend and interest income are recognized when earned. Realized gains and losses on the sale of securities are included in net gain (loss) on securities transactions. The cost of securities sold is based on the specific identification method. Beginning January 1, 2020, for available-for-sale debt securities in an unrealized loss position, at least quarterly, the Company evaluates the securities 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. 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 Statements 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. However, if the Company intends to sell an impaired available-for-sale debt security or more likely than not will be required to sell such a security before recovering its amortized cost basis, the entire impairment amount must be recognized in earnings with a corresponding adjustment to the security’s amortized cost basis. Because the security’s amortized cost basis is adjusted to fair value, there is no ACL in this situation. Changes in the allowance for credit losses are recorded as provision (credit) for credit loss expense. Losses are charged against the ACL when management believes the uncollectability of an available-for-sale debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. 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. As of December 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 basis 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. Accrued interest receivable on securities is excluded from the estimate of credit losses. Loans and Leases Loans are reported at their principal outstanding balance, net of deferred loan origination fees and costs, and unearned income. The Company has the ability and intent to hold its loans for the foreseeable future, except for certain residential real estate loans held-for-sale. The Company provides motor vehicle and equipment financing to its customers through direct financing leases. These leases are carried at the aggregate of lease payments receivable, plus estimated residual values, less unearned income. Unearned income on direct financing leases is amortized over the lease terms, resulting in a level rate of return. Residential real estate loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or estimated fair value. Fair value is determined on the basis of the rates quoted in the secondary market. Net unrealized losses attributable to changes in market interest rates are recognized through a valuation allowance by charges to income. Loans are generally sold on a non-recourse basis with servicing retained. Any gain or loss on the sale of loans is recognized at the time of sale as the difference between the recorded basis in the loan and the net proceeds from the sale. The Company may use commitments at the time loans are originated or identified for sale to mitigate interest rate risk. The commitments to sell loans and the commitments to originate loans held-for-sale at a set interest rate, if originated, are considered derivatives under Accounting Standard Codification ("ASC") Topic 815 Derivatives and Hedging . The impact of the estimated fair value adjustment was not significant to the consolidated financial statements. Interest income on loans is accrued and credited to income based upon the principal amount outstanding. Loan origination fees and costs are deferred and recognized over the life of the loan as an adjustment to yield. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Loans and leases, including individually evaluated loans, are generally classified as nonaccrual if they are past due as to maturity or payment of principal or interest for a period of more than 90 days, unless such loans are well secured and in the process of collection. Loans that are past due less than 90 days may also be classified as nonaccrual if repayment in full of principal or interest is in doubt. Loans may be returned to accrual status when all principal and interest amounts contractually due (including arrearages) are reasonably assured of repayment within an acceptable time period, and there is a sustained period (generally six consecutive months) of repayment performance by the borrower in accordance with the contractual terms of the loan agreement. 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. In general, the principal balance of a loan is charged off in full or in part when management concludes, based on the available facts and circumstances, that collection of principal in full is not probable. For commercial and commercial real estate loans, this conclusion is generally based upon a review of the borrower’s financial condition and cash flow, payment history, economic conditions, and the conditions in the various markets in which the collateral, if any, may be liquidated. In general, consumer loans are charged-off in accordance with regulatory guidelines which provides that such loans be charged-off when the Company becomes aware of the loss, such as from a triggering event that may include new information about a borrower’s intent/ability to repay the loan, bankruptcy, fraud or death, among other things, but in no case will the charge-off exceed specified delinquency timeframes. Such delinquency timeframes state that closed-end retail loans (loans with pre-defined maturity dates, such as real estate mortgages, home equity loans and consumer installment loans) that become past due 120 cumulative days and open-end retail loans (loans that roll-over at the end of each term, such as home equity lines of credit) that become past due 180 cumulative days should be classified as a loss and charged-off. For residential real estate loans, charge-off decisions are based upon past due status, current assessment of collateral value, and general market conditions in the areas where the properties are located. Acquired Loans Acquired loans are recorded at fair value at the date of acquisition based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Certain larger purchased loans are individually evaluated while other purchased loans are grouped together according to similar risk characteristics and are treated in the aggregate when applying various valuation techniques. These cash flow evaluations are inherently subjective as they require material estimates, all of which may be susceptible to significant change. Prior to January 1, 2020, loans acquired in a business combination that had evidence of deterioration of credit quality since origination and for which it was probable, at acquisition, that the Company would be unable to collect all contractually required payments receivable were considered purchased credit impaired ("PCI") loans. PCI loans were individually evaluated and recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considered various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. The difference between the undiscounted cash flows expected at acquisition and the investment in the loan, or the "accretable yield," was recognized as interest income on a level-yield method over the life of the loan. Contractually required payments for interest and principal that exceeded the undiscounted cash flows expected at acquisition, or the "non-accretable difference," were not recognized on the Statement of Condition and did not result in any yield adjustments, loss accruals or valuation allowances. Increases in expected cash flows, including prepayments, subsequent to the initial investment were recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows were recognized as impairment. Valuation allowances on PCI loans reflected only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately were not to be received). Commencing January 1, 2020, in connection with the Company's adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and its related amendments , loans acquired in a business combination that have experienced more-than-insignificant deterioration in credit quality since origination are considered purchased credit deteriorated ("PCD") loans. At the acquisition date, an estimate of expected credit losses is made for groups of PCD loans with similar risk characteristics and individual PCD loans without similar risk characteristics. This initial allowance for credit losses is allocated to individual PCD loans and added to the purchase price or acquisition date fair values to establish the initial amortized cost basis of the PCD loans. As the initial allowance for credit losses is added to the purchase price, there is no credit loss expense recognized upon acquisition of a PCD loan. Any difference between the unpaid principal balance of PCD loans and the amortized cost basis is considered to relate to noncredit factors and results in a discount or premium. Discounts and premiums are recognized through interest income on a level-yield method over the life of the loans. All loans considered to be PCI prior to January 1, 2020 were converted to PCD on that date. The subsequent measurement of expected credit losses for all acquired loans is the same as the subsequent measurement of expected credit losses for originated loans. Allowance for Credit Losses – Loans The Company adopted ASU 2016-13 on January 1, 2020 using the modified retrospective approach. The Company recorded a net increase to retained earnings of $1.7 million, upon adoption. The transition adjustment includes a decrease in the allowance for credit losses on loans of $2.5 million, and an increase in the allowance for credit losses on off-balance sheet credit exposures of $400,000, net of the corresponding decrease in deferred tax assets of $400,000. The following policies noted are under the current expected credit losses methodology. Under the current expected credit loss model, the ACL on loans is a valuation allowance estimated at the balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying assets’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the amortized cost basis. Expected credit losses are reflected in the ACL through a charge to the provision for credit loss expense. When the Company deems all or a portion of a financial asset to be uncollectible, the appropriate amount is written off and the ACL is reduced by the same amount. In general, the principal balance of a loan is charged off in full or in part when management concludes, based on the available facts and circumstances, that collection of principal in full is not probable. In addition, the Company has reserves for expected recoveries where the Company reviews the prior four quarter charge offs and applies a recovery rate based on the Company’s historical experience. Subsequent recoveries, if any, are credited to the ACL when received. The Company measures expected credit losses of financial assets at the loan level by segment, by pooling loans when the financial assets share similar risk characteristics. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow ("DCF") method to estimate the expected credit losses. Allowance on loans that do not share risk characteristics are evaluated on an individual basis. The Company assigns a credit risk rating to all commercial and commercial real estate loans. The Company reviews commercial and commercial real estate loans rated Substandard or worse, on nonaccrual, and greater than $250,000 for loss potential and when deemed appropriate, assigns an allowance based on an individual evaluation. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of financial assets with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to average historical loss information on a straight line basis over eight quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses: commercial, commercial real estate, residential, home equity, consumer and leases. This segmentation was selected based on the differences in the risk profile of each of these categories and aligns well with regulatory reporting categories. This segmentation separates borrower type, collateral type and the nature of the loan. The differences in risk profiles of these segments enable the ACL to be more precise in its allocation due to the inherent risk in these specific portfolios. Discounted Cash Flow Method The Company uses the DCF method to estimate expected credit losses for the commercial, commercial real estate, residential, home equity, and consumer loan pools. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for exposure at default using estimated prepayment speeds, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, and time to recovery are based on historical internal 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 loan pools utilizing the DCF method, management utilizes and forecasts 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 an 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 model considers a base case forecast and two alternative forecasts and assigns weightings to these three scenarios based on current conditions and expectations for future conditions. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) 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 an instrument-level net present value of expected cash flows ("NPV"). An ACL is established for the difference between the instrument’s NPV and amortized cost basis. The model also considers the need to qualitatively adjust expected loss estimates for information not already captured in the loss estimation process. These qualitative factors include, but are not limited to, those suggested by the Interagency Policy Statement on Allowances for Credit Losses. These qualitative factor adjustments may increase or decrease the Company's estimate of expected credit losses. Due to the size and characteristics of the leasing portfolio, the remaining life method, using the historical loss rate of the commercial and industrial segment, is used to determine the allowance for credit losses. Individually Evaluated Financial Assets Loans that do not share common risk characteristics are evaluated on an individual basis. For collateral dependent financial assets 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 financial asset 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 less cost to sell, and the amortized cost basis of the asset as of the measurement date. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. For acquired credit impaired loans accounted for under FASB ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, ("ASC Topic 310-30"), the Company’s allowance for loan and lease losses was estimated based upon our expected cash flows for these loans. To the extent that we experienced a deterioration in borrower credit quality resulting in a decrease in our expected cash flows subsequent to the acquisition of the loans, an allowance for loan losses would be established based on our estimate of future credit losses over the remaining life of the loans. For acquired non-credit impaired loans accounted for under FASB ASC Topic 310-20, Nonrefundable Fees and Other Costs, ("ASC Topic 310-20"), the Company’s allowance for loan and lease losses was maintained through provisions for loan losses based upon an evaluation process that was similar to our evaluation process used for originated loans. This evaluation, which included a review of loans on which full collectability may not be reasonably assured, it considered, among other matters, the estimated fair value of the underlying collateral, economic conditions, historical net loan loss experience, carrying value of the loans, which included the remaining net purchase discount or premium, and other factors that warrant recognition in determining our allowance for loan losses. Troubled Debt Restructuring A loan that has been modified or renewed is considered a troubled debt restructuring ("TDR") when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time, generally six months, may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. 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, unused lines of credit and commercial letters of credit, issued to meet customer financing needs. 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 cancellable, through a charge to the provision for credit loss expense for off-balance sheet credit exposures included in other noninterest expense in the Company’s Consolidated Statements of Income. The ACL on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using similar methodologies as portfolio loans, taking into consideration the likelihood that funding will occur, and is included in other liabilities on the Company’s Statements of Condition. Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost, less allowances for depreciation. The provision for depreciation for financial reporting purposes is computed generally by the straight-line method at rates sufficient to write-off the cost of such assets over their estimated useful lives. Buildings are amortized over a period of 10-39 years, and furniture, fixtures, and equipment are amortized over a period of 2-20 years. Leasehold improvements are generally depreciated over the lesser of the lease term or the estimated lives of the improvements. Maintenance and repairs are charged to expense as incurred. Gains or losses on disposition are reflected in earnings. Leases The Company leases certain office facilities and office equipment under operating leases. The Company also own certain office facilities which it leases to outside parties under operating lessor leases; however, such leases are not significant. For operating leases other than those considered to be short-term, defined as leases of 12 months or less, the Company recognizes operating lease right-of-use ("ROU") assets and related lease liabilities at the time of lease commencement. ROU assets represent the Company's right to use the underlying asset for the lease term and the lease liabilities represent the Company's obligation to make lease payments under the leases. ROU assets and operating lease liabilities are reported as components of accrued interest and other assets and other liabilities, respectively, on our accompanying consolidated balance sheets. Leases with terms of 12 months or less are recognized in the income statement over the lease term. In recognizing ROU assets and related lease liabilities, the Company accounts for lease and non-lease components (such as taxes,insurance, and common area maintenance costs) separately as such amounts are generally readily determinable under our lease contracts. To estimate the present value of lease payments over the expected lease term, the Company uses interest rates on advances from the FHLB at the time of commencement. The Company's lease term may include options to extend or terminate the leases when it is reasonably certain that the option will be exercised. Lease expense is recognized on a straight-line basis over the lease term and is included net occupancy expense of premises in the Company consolidated statements of income. Other Real Estate Owned Other real estate owned consists of properties formerly pledged as collateral to loans, which have been acquired by the Company through foreclosure proceedings or acceptance of a deed in lieu of foreclosure. Upon transfer of a loan to foreclosure status, an appraisal is generally obtained and any excess of the loan balance over the fair value, less estimated costs to sell, is charged against the allowance for credit losses. Expenses and subsequent adjustments to the fair value are treated as other operating expense. Goodwill Goodwill represents the excess of purchase price over the fair value of assets acquired in a transaction using pu

Securities

Securities	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Securities	Securities Available-for-Sale Debt Securities The following tables summarize available-for-sale debt securities held by the Company at December 31, 2022 and 2021: December 31, 2022 Available-for-Sale Debt Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasuries $ 190,170 $ 0 $ 22,919 $ 167,251 Obligations of U.S. Government sponsored entities 681,192 0 80,025 601,167 Obligations of U.S. states and political subdivisions 93,599 8 8,326 85,281 Mortgage-backed securities – residential, issued by U.S. Government agencies 58,727 12 6,071 52,668 U.S. Government sponsored entities 805,603 0 119,381 686,222 U.S. corporate debt securities 2,500 0 122 2,378 Total available-for-sale debt securities $ 1,831,791 $ 20 $ 236,844 $ 1,594,967 December 31, 2021 Available-for-Sale Debt Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value 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 Securities The following tables summarize held-to-maturity debt securities held by the Company at December 31, 2022 and 2021: December 31, 2022 Held-to-Maturity Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasuries $ 86,478 $ 0 $ 12,937 $ 73,541 Obligations of U.S. Government sponsored entities 225,866 $ 0 37,715 188,151 Total held-to-maturity debt securities $ 312,344 $ 0 $ 50,652 $ 261,692 Held-to-Maturity Securities December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses 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 following table sets forth information with regard to sales transactions of debt securities available-for-sale: Year ended December 31, (In thousands) 2022 2021 2020 Proceeds from sales $ 160,638 $ 142,679 $ 42,333 Gross realized gains 0 1,126 179 Gross realized losses (11,916) (851) 0 Net (loss) gain on sales of available-for-sale debt securities $ (11,916) $ 275 $ 179 The Company's available-for-sale and held-to-maturity debt securities portfolios includes callable securities that may be called prior to maturity. The Company recognized $0 gains on called securities for the years ending December 31, 2022 and 2021, and gross gains on called securities of $251,000 for the year ending December 31, 2020. The Company also recognized net losses of $125,000 and $26,000 on equity securities for the years ended December 31, 2022 and December 31, 2021 and net gains of $13,000 for the year ended December 31, 2020, respectively, reflecting the change in fair value. In the fourth quarter of 2022, the Company sold its VISA Class B common shares for $11.4 million. The shares had no carrying value on the Company's balance sheet, and the Company had no historical cost basis in the shares, thus the $11.4 million was realized as a pre-tax gain. The Company received the shares as part of its membership interest in VISA in March 2008. The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2022: December 31, 2022 Available-for-Sale Debt Securities 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 $ 28,602 $ 2,132 $ 138,649 $ 20,787 $ 167,251 $ 22,919 Obligations of U.S. Government sponsored entities 143,794 7,508 457,373 72,517 601,167 80,025 Obligations of U.S. states and political subdivisions 46,638 2,385 33,435 5,941 80,073 8,326 Mortgage-backed securities – residential, issued by U.S. Government agencies 22,945 1,258 29,356 4,813 52,301 6,071 U.S. Government sponsored entities 186,690 16,869 499,532 102,512 686,222 119,381 U.S. corporate debt securities 0 0 2,378 122 2,378 122 Total available-for-sale debt securities $ 428,669 $ 30,152 $ 1,160,723 $ 206,692 $ 1,589,392 $ 236,844 The following table summarizes held-to-maturity debt securities that had unrealized losses at December 31, 2022: December 31, 2022 Held-to-Maturity Securities 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 $ 0 $ 0 $ 73,542 $ 12,937 $ 73,542 $ 12,937 Obligations of U.S. Government sponsored entities 24,543 3,903 163,607 33,812 188,150 37,715 Total held-to-maturity securities $ 24,543 $ 3,903 $ 237,149 $ 46,749 $ 261,692 $ 50,652 Within the available-for-sale and held-to-maturity portfolios, the total number of securities in an unrealized loss position were 635 and 268 at December 31, 2022 and 2021, respectively. The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2021: December 31, 2021 Available-for-Sale Debt Securities 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 December 31, 2021 : December 31, 2021 Held-to-Maturity Securities 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 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. 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 December 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 December 31, 2022. 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. The gross unrealized losses reported for available-for-sale residential mortgage-backed securities relate to investment securities issued by U.S. government sponsored entities such as Federal National Mortgage Association, FHLMC and U.S. government agencies such as Government National Mortgage Association. The gross unrealized losses for held-to-maturity securities are on US Treasuries and securities issued by U.S. government-sponsored enterprises, including The Federal National Mortgage Agency and the Federal Farm Credit Banks Funding Corporation. The Company did not recognize any net credit impairment charge to earnings on investment securities in 2022, 2021, or 2020. 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. December 31, 2022 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 50,922 $ 50,269 Due after one year through five years 508,880 459,721 Due after five years through ten years 367,743 314,408 Due after ten years 39,916 31,679 Total 967,461 856,077 Mortgage-backed securities 864,330 738,890 Total available-for-sale debt securities $ 1,831,791 $ 1,594,967 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 December 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity securities: Due after five years through ten years $ 312,344 $ 261,692 Total held-to-maturity debt securities $ 312,344 $ 261,692 December 31, 2021 (In thousands) Amortized Cost Fair Value Held-to-maturity securities: Due after five years through ten years $ 284,009 $ 282,288 Total held-to-maturity debt securities $ 284,009 $ 282,288 Trading Securities The Company had no securities designated as trading during 2022 or 2021. Pledged Securities The Company pledges securities as collateral for public deposits and other borrowings, and sells securities under agreements to repurchase. See "Note 8 - Securities Sold Under Agreements to Repurchase and Federal Funds Purchased" for further discussion. Securities carried of $1.8 billion and $1.4 billion, at December 31, 2022 and 2021, respectively, were either pledged or sold under agreements to repurchase. Concentrations of Securities Except for U.S. government securities, there were no holdings, when taken in the aggregate, of any single issuer that exceeded 10% of shareholders’ equity at December 31, 2022. Equity Securities The Company invests in one CRA qualified equity fund. This security is carried at fair value. Investment in Small Business Investment Companies The Company has equity investments in small business investment companies ("SBIC") established for the purpose of providing financing to small businesses in market areas served by the Company. These investments totaled $1.5 million and $1.6 million at December 31, 2022 and 2021, respectfully, and were included in other assets on the Company’s Consolidated Statements of Condition. These investments are accounted for either under the cost method or the equity method of accounting. As of December 31, 2022, the Company reviewed these investments and determined that there was no impairment. Federal Home Loan Bank Stock 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 $17.6 million, and $95,000 at December 31, 2022, respectively. These securities are carried at par, which is also cost. The FHLBNY continues to pay dividends and repurchase stock. As such, the Company has not recognized any impairment on its holdings of FHLBNY.

Loans and Leases

Loans and Leases	12 Months Ended
	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Abstract]
Loans and Leases	Loans and Leases Loans and Leases at December 31, 2022 and December 31, 2021 were as follows: December 31, (In thousands) 2022 2021 Commercial and industrial Agriculture $ 85,073 $ 99,172 Commercial and industrial other 705,700 699,121 PPP loans* 756 71,260 Subtotal commercial and industrial 791,529 869,553 Commercial real estate Construction 201,116 178,582 Agriculture 214,963 195,973 Commercial real estate other 2,437,339 2,278,599 Subtotal commercial real estate 2,853,418 2,653,154 Residential real estate Home equity 188,623 182,671 Mortgages 1,346,318 1,290,911 Subtotal residential real estate 1,534,941 1,473,582 Consumer and other Indirect 2,224 4,655 Consumer and other 75,412 67,396 Subtotal consumer and other 77,636 72,051 Leases 16,134 13,948 Total loans and leases $ 5,273,658 $ 5,082,288 Less: unearned income and deferred costs and fees (4,747) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 5,268,911 $ 5,075,467 *SBA Paycheck Protection Program ("PPP") The Company has adopted comprehensive lending policies, underwriting standards and loan review procedures. There were no significant changes to the Company’s existing lending policies, underwriting standards or loan review procedures during 2022. 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 originations, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. Residential real estate loans The Company’s policy is to underwrite residential real estate loans in accordance with secondary market guidelines in effect at the time of origination, including loan-to-value ("LTV") and documentation requirements. LTVs exceeding 80% for fixed rate loans and 80% for adjustable rate loans require private mortgage insurance to reduce the exposure. The Company verifies applicants’ income, obtains credit reports and independent real estate appraisals in the underwriting process to ensure adequate collateral coverage and that loans are extended to individuals with good credit and income sufficient to repay the loan. In limited circumstances, the Company will make exceptions to secondary market underwriting standards to support community reinvestment activities. The Company originates fixed rate and adjustable rate residential mortgage loans, including loans that have characteristics of both, such as a 7/1 adjustable rate mortgage, which has a fixed rate for the first seven years and then adjusts annually thereafter. The majority of residential mortgage loans originated over the last several years have been fixed rate loans due to the low interest rate environment. Adjustable rate residential real estate loans may be underwritten based upon an initial rate which is below the fully indexed rate; however, the initial rate is generally less than 100 basis points below the fully indexed rate. As such, the Company does not believe that this practice creates any significant credit risk. The Company may sell residential real estate loans in the secondary market based on interest rate considerations. These residential real estate loans are generally sold to FHLMC or SONYMA without recourse in accordance with standard secondary market loan sale agreements. These residential real estate loan sales are subject to customary representations and warranties, including representations and warranties related to gross incompetence and fraud. The Company has not had to repurchase any loans as a result of these general representations and warranties. During 2022, 2021, and 2020, the Company sold residential mortgage loans totaling $8.9 million, $31.5 million, and $51.7 million, respectively, and realized net gains on these sales of $155,000, $943,000, and $2.1 million, respectively. These residential real estate loans are generally sold without recourse in accordance with standard secondary market loan sale agreements. When residential mortgage loans are sold to FHLMC or SONYMA, the Company typically retains all servicing rights, which provides the Company with a source of fee income. In connection with the sales in 2022, 2021, and 2020, the Company recorded mortgage-servicing assets of $66,000, $236,000, and $388,000, respectively. The loans sold to FHLMC and SONYMA were originated with the intent to sell. Amortization of mortgage servicing assets amounted to $128,000 in 2022, $182,000 in 2021, and $221,000 in 2020. At December 31, 2022 and 2021, the Company serviced residential mortgage loans aggregating $137.5 million and $147.1 million, including loans securitized and held as available-for-sale debt securities. Mortgage servicing rights, at an amortized cost basis, totaled $1.0 million at December 31, 2022 and $1.0 million at December 31, 2021. These mortgage servicing rights were evaluated for impairment at year-end 2022 and 2021 and no impairment was recognized. Loans held for sale, which are included in residential real estate, totaled $0 and $0.2 million at December 31, 2022 and 2021, respectively. As members of the FHLB, the Company’s subsidiary bank may use unencumbered mortgage related assets to secure borrowings from the FHLB. At December 31, 2022 and 2021, the Company had $50.0 million and $110.0 million, respectively, of term advances from the FHLB that were secured by residential mortgage loans. Commercial and industrial loans The Company’s Commercial Loan Policy sets forth guidelines for debt service coverage ratios, LTV’s and documentation standards. Commercial and industrial loans are primarily made based on identified cash flows of the borrower with consideration given to underlying collateral and personal or government guarantees. The Company’s policy establishes debt service coverage ratio limits that require a borrower’s cash flow to be sufficient to cover principal and interest payments on all new and existing debt. Commercial and industrial loans are generally secured by the assets being financed or other business assets such as accounts receivable or inventory. Many of the loans in the commercial portfolio have variable interest rates tied to Prime Rate, FHLBNY borrowing rates, SOFR, or U.S. Treasury indices. Commercial real estate The Company’s Commercial Loan Policy sets forth guidelines for debt service coverage ratios, LTV’s and documentation standards. Commercial real estate loans are primarily made based on identified cash flows of the borrower with consideration given to underlying real estate collateral and personal or government guarantees. The Company’s policy establishes a maximum LTV based on the type of property and debt service coverage ratio limits that require a borrower’s cash flow to be sufficient to cover principal and interest payments on all new and existing debt. Commercial real estate loans may be fixed or variable rate loans with interest rates tied to Prime Rate, FHLBNY borrowing rates, SOFR, or U.S. Treasury indices. Agriculture loans Agriculturally-related loans include loans to dairy farms, cash and vegetable crop farms and a variety of other livestock and crop producers. Agriculturally-related loans are primarily made based on identified cash flows of the borrower with consideration given to underlying collateral, personal guarantees, and government related guarantees. Agriculturally-related loans are generally secured by the assets or property being financed or other business assets such as accounts receivable, livestock, equipment, or commodities/crops. The Company’s policy establishes a maximum LTV based on the type of property and debt service coverage ratio limits that require a borrower’s cash flow to be sufficient to cover principal and interest payments on all new and existing debt, with limited adjustments to consider commodity market cycles. The policy also establishes maximum LTV ratios for non-real estate collateral, such as livestock, commodities/crops, equipment and accounts receivable. Agriculturally-related loans may be fixed or variable rate with interest tied to Prime Rate, FHLBNY borrowing rates, SOFR, or U.S. Treasury indices. Consumer and other loans The consumer loan portfolio includes indirect and direct loans relating to personal installment loans, automobile financing, and overdraft lines of credit. The majority of the consumer portfolio consists of indirect and direct automobile loans. Consumer loans are generally short-term and have fixed rates of interest that are set giving consideration to current market interest rates, the financial strength of the borrower, and internal profitability targets. The Company's Consumer Loan Underwriting Guidelines Policy establishes maximum debt to income ratios and includes guidelines for verification of applicants’ income and receipt of credit reports. Leases Leases are primarily made to commercial customers and the origination criteria typically includes the value of the underlying assets being financed, the useful life of the assets being financed, and identified cash flows of the borrower. Most leases carry a fixed rate of interest that is set giving consideration to current market interest rates, the financial strength of the borrower, and internal profitability targets. Loan and Lease Customers The Company’s loan and lease customers are located primarily in the upstate New York and Pennsylvania communities served by Tompkins Community Bank. The Bank operates twelve banking offices in the counties of Tompkins, Cayuga, Cortland, Onondaga and Schuyler, New York; sixteen banking offices in the counties of Wyoming, Livingston, Genesee, Orleans and Monroe, New York; thirteen banking offices in the counties of Putnam County, Dutchess County and Westchester, New York; and nineteen offices in the counties of Berks, Montgomery, Philadelphia, Delaware and Schuylkill, Pennsylvania. Other than general economic risks, management is not aware of any material concentrations of credit risk to any industry or individual borrower. Loans to Related Parties Directors and officers of the Company and its affiliated companies were customers of, and had other transactions with, the Company's banking subsidiaries in the ordinary course of business. Such loans and commitments were made on substantially the same terms, including interest rates and collateral, as those prevailing at the time for comparable transactions with other persons not related to the Company, and did not involve more than normal risk of collectability or present other unfavorable features. Loan transactions with related parties are summarized as follows: December 31, (In thousands) 2022 2021 Balance at beginning of year $ 21,903 $ 49,080 Loans to new directors/executive officers 0 0 New loans and advancements 25,545 7,274 Loan payments (16,964) (34,451) Balance at end of year $ 30,484 $ 21,903 Nonaccrual Loans and Leases Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Loans are placed on nonaccrual status either due to the delinquency status of principal and/or interest (generally when past due 90 or more days) or a judgment by management that the full repayment of principal and interest is unlikely. 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 and future payments are reasonably assured. When management determines that the collection of principal in full is improbable, 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 table is an aging analysis of past due loans, segregated by class of loans as of December 31, 2022 and 2021. December 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 $ 58 $ 0 $ 0 $ 58 $ 85,015 $ 85,073 Commercial and industrial other 50 381 82 513 705,187 705,700 PPP loans* 0 0 0 0 756 756 Subtotal commercial and industrial 108 381 82 571 790,958 791,529 Commercial real estate Construction 0 0 0 0 201,116 201,116 Agriculture 128 0 0 128 214,835 214,963 Commercial real estate other 0 0 11,449 11,449 2,425,890 2,437,339 Subtotal commercial real estate 128 0 11,449 11,577 2,841,841 2,853,418 Residential real estate Home equity 435 204 1,628 2,267 186,356 188,623 Mortgages 1,748 0 6,802 8,550 1,337,768 1,346,318 Subtotal residential real estate 2,183 204 8,430 10,817 1,524,124 1,534,941 Consumer and other Indirect 66 31 53 150 2,074 2,224 Consumer and other 52 19 112 183 75,229 75,412 Subtotal consumer and other 118 50 165 333 77,303 77,636 Leases 0 0 0 0 16,134 16,134 Total loans and leases $ 2,537 $ 635 $ 20,126 $ 23,298 $ 5,250,360 $ 5,273,658 Less: unearned income and deferred costs and fees 0 0 0 0 (4,747) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 2,537 $ 635 $ 20,126 $ 23,298 $ 5,245,613 $ 5,268,911 *SBA Paycheck Protection Program ("PPP") 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 *SBA Paycheck Protection Program ("PPP") The following table presents 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. December 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 $ 411 $ 618 $ 25 Subtotal commercial and industrial 411 618 25 Commercial real estate Agriculture 186 186 0 Commercial real estate other 13,101 13,672 0 Subtotal commercial real estate 13,287 13,858 0 Residential real estate Home equity 318 2,391 0 Mortgages 1,177 11,153 0 Subtotal residential real estate 1,495 13,544 0 Consumer and other Indirect 0 94 0 Consumer and other 0 175 0 Subtotal consumer and other 0 269 0 Total loans and leases $ 15,193 $ 28,289 $ 25 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 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

Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Allowance for Credit Losses	Allowance for Credit Losses Management reviews the appropriateness of the 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 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 rates 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. Due to the size and characteristics of the leasing portfolio, the Company uses the remaining life method, using the historical loss rate of the commercial and industrial segment, to determine the allowance for credit losses. 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. The Company adopted ASU 2016-13 as of January 1, 2020 using the prospective transition approach for financial assets purchased with credit deterioration ("PCD") that were previously classified as purchased credit impaired ("PCI") and accounted for under ASC 310-30. In accordance with the standard, the Company did not reassess whether PCI assets met the criteria of PCD assets as of the date of adoption. The remaining discount on the PCD assets will be accreted into interest income on a level-yield method over the life of the loans. 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 December 31, 2022, considers the allowance to be appropriate, under adversely 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 cancellable, through a charge to credit loss expense for off-balance sheet credit exposures included in provision expense in the Company's consolidated statements of income. Changes in the allowance for credit losses for the years ended December 31, 2022, 2021 and 2020 are summarized as follows: Allowance for Credit Losses - Loans and Leases (In thousands) 2022 2021 2020 Total allowance at beginning of year $ 42,843 $ 51,669 $ 39,892 Impact of adopting ASU 2016-13 0 0 (2,534) Provision (credit) for credit loss expense 2,499 (2,805) 16,151 Recoveries on loans and leases 1,798 1,725 631 Charge-offs on loans and leases (1,206) (7,746) (2,471) Total allowance at end of year $ 45,934 $ 42,843 $ 51,669 Allowance for Credit Losses - Off-Balance Sheet Credit Exposures (In thousands) 2022 2021 2020 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,506 $ 1,920 $ 476 Impact of adopting ASU 2016-13 0 0 382 Provision for credit loss expense related to off-balance sheet credit exposures 290 586 1,062 Liabilities for off-balance sheet credit exposures at end of period $ 2,796 $ 2,506 $ 1,920 The following tables detail activity in the allowance for credit losses for loans for the years ended December 31, 2022 and 2021. The allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. December 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 (559) (50) (53) (544) 0 (1,206) Recoveries 195 951 346 306 0 1,798 Provision for credit loss expense 68 1,573 722 104 32 2,499 Ending Balance $ 6,039 $ 27,287 $ 11,154 $ 1,358 $ 96 $ 45,934 December 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 (274) (6,957) (77) (438) 0 (7,746) Recoveries 118 1,175 236 196 0 1,725 (Credit) provision for credit loss expense (2,748) 49 (277) 172 (1) (2,805) Ending Balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 The following tables 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 as of December 31, 2022 and 2021: December 31, 2022 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 642 $ 28 $ 0 $ 670 $ 0 Commercial Real Estate 13,209 0 78 13,287 0 Residential Real Estate 188 0 0 188 3 Total $ 15,554 $ 28 $ 78 $ 15,660 $ 3 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 Residential Real Estate 32 0 0 32 1 Total $ 13,508 $ 395 $ 2,259 $ 16,162 $ 67 Troubled Debt Restructuring Loans are considered modified in a TDR when, due to a borrower’s financial difficulties, the Company makes a concession(s) to the borrower that it would not otherwise consider. When modifications are provided for reasons other than as a result of the financial distress of the borrower, these loans are not classified as TDRs or impaired. These modifications primarily include, among others, an extension of the term of the loan, and granting a period when interest-only payments can be made, with the principal payments and interest caught up over the remaining term of the loan or at maturity, among others. The Company's TDRs added during 2022 totaled $714,000, compared to $219,000 in 2021. At December 31, 2022, the Company was not committed to lend additional amounts to customers with outstanding loans that were classified as TDRs. The provisions of the CARES Act and the interagency guidance issued by Federal banking regulators provided clarification related to modifications and deferral programs to assist borrowers who are 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. Appropriations Act, and the interagency guidance, the Company elected to adopt the provisions to not report qualified loan modifications as TDRs during 2021. The following tables present loans by class modified in 2022 and 2021 as troubled debt restructurings. Post-modification balances reflect paydowns and charge-offs at time of modification. December 31, 2022 Year Ended Defaulted TDRs 2 (In thousands) Number of Pre- Post-Modification Outstanding Recorded Investment Number of Post- Residential real estate Mortgages 7 $ 714 $ 714 1 $ 87 Total 7 $ 714 $ 714 1 $ 87 1 Represents the following concessions: extension of term and reduction of rate. 2 TDRs that defaulted during the 12 months ended December 31, 2022, that had been restructured in the prior twelve months. December 31, 2021 Year Ended Defaulted TDRs 2 (In thousands) Number of Pre- Post-Modification Outstanding Recorded Investment Number of Post- Residential real estate Home equity 1 2 $ 219 $ 219 1 $ 201 Total 2 $ 219 $ 219 1 $ 201 1 Represents the following concessions: extension of term and reduction of rate. 2 TDRs that defaulted during the 12 months ended December 31, 2021, that had been restructured in the prior twelve months. The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 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: Pass $ 124,190 $ 79,861 $ 38,158 $ 41,391 $ 33,238 $ 156,038 $ 215,890 $ 6,466 $ 695,232 Special Mention 0 127 421 285 271 1,380 501 0 2,985 Substandard 0 111 442 35 733 503 5,659 0 7,483 Total Commercial and Industrial - Other $ 124,190 $ 80,099 $ 39,021 $ 41,711 $ 34,242 $ 157,921 $ 222,050 $ 6,466 $ 705,700 Commercial and Industrial - PPP: Pass $ 0 $ 416 $ 340 $ 0 $ 0 $ 0 $ 0 $ 0 $ 756 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 $ 416 $ 340 $ 0 $ 0 $ 0 $ 0 $ 0 $ 756 Commercial and Industrial - Agriculture: Pass $ 16,694 $ 4,120 $ 4,944 $ 4,186 $ 7,734 $ 4,883 $ 42,097 $ 215 $ 84,873 Special Mention 0 58 0 0 0 0 50 0 108 Substandard 0 0 71 0 0 16 5 0 92 Total Commercial and Industrial - Agriculture $ 16,694 $ 4,178 $ 5,015 $ 4,186 $ 7,734 $ 4,899 $ 42,152 $ 215 $ 85,073 Commercial Real Estate Pass $ 342,311 $ 367,104 $ 311,607 $ 279,587 $ 203,016 $ 812,563 $ 10,906 $ 24,503 $ 2,351,597 Special Mention 643 3,406 1,688 11,462 2,555 25,361 0 0 45,115 Substandard 78 110 0 3,394 1,692 35,221 132 0 40,627 Total Commercial Real Estate $ 343,032 $ 370,620 $ 313,295 $ 294,443 $ 207,263 $ 873,145 $ 11,038 $ 24,503 $ 2,437,339 Commercial Real Estate - Agriculture: Pass $ 33,241 $ 24,125 $ 22,831 $ 25,576 $ 37,835 $ 65,112 $ 3,131 $ 1,235 $ 213,086 Special Mention 0 0 0 401 0 1,142 0 0 1,543 Substandard 0 0 0 186 38 110 0 0 334 Total Commercial Real Estate - Agriculture $ 33,241 $ 24,125 $ 22,831 $ 26,163 $ 37,873 $ 66,364 $ 3,131 $ 1,235 $ 214,963 Commercial Real Estate - Construction Pass $ 23,105 $ 75,245 $ 27,584 $ 14,842 $ 9,083 $ 7,268 $ 42,701 $ 1,288 $ 201,116 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial Real Estate - Construction $ 23,105 $ 75,245 $ 27,584 $ 14,842 $ 9,083 $ 7,268 $ 42,701 $ 1,288 $ 201,116 The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2022, continued. (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 3,030 $ 1,062 $ 637 $ 992 $ 792 $ 3,183 $ 175,451 $ 1,085 $ 186,232 Nonperforming 0 0 0 14 0 25 2,352 0 2,391 Total Residential - Home Equity $ 3,030 $ 1,062 $ 637 $ 1,006 $ 792 $ 3,208 $ 177,803 $ 1,085 $ 188,623 Residential - Mortgages Performing $ 187,129 $ 272,235 $ 239,584 $ 117,391 $ 66,605 $ 452,221 $ 0 $ 0 $ 1,335,165 Nonperforming 218 335 628 682 1,552 7,738 0 0 11,153 Total Residential - Mortgages $ 187,347 $ 272,570 $ 240,212 $ 118,073 $ 68,157 $ 459,959 $ 0 $ 0 $ 1,346,318 Consumer - Direct Performing $ 31,243 $ 13,999 $ 7,372 $ 6,138 $ 4,386 $ 8,029 $ 4,070 $ 0 $ 75,237 Nonperforming 0 0 3 93 76 0 3 $ 0 175 Total Consumer - Direct $ 31,243 $ 13,999 $ 7,375 $ 6,231 $ 4,462 $ 8,029 $ 4,073 $ 0 $ 75,412 Consumer - Indirect Performing $ 0 $ 156 $ 146 $ 1,092 $ 635 $ 101 $ 0 $ 0 $ 2,130 Nonperforming 0 0 0 76 10 8 0 0 94 Total Consumer - Indirect $ 0 $ 156 $ 146 $ 1,168 $ 645 $ 109 $ 0 $ 0 $ 2,224 The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of 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: 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 2,316 1,660 0 4,165 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 table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2021, continued. (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

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets (In thousands) Banking Insurance Wealth Management Total Balance at January 1, 2021 $ 64,369 $ 19,867 $ 8,211 $ 92,447 Acquisitions 0 0 0 0 Balance at December 31, 2021 64,369 19,867 8,211 92,447 Adjustment to goodwill 155 0 0 155 Balance at December 31, 2022 $ 64,524 $ 19,867 $ 8,211 $ 92,602 Goodwill is assigned to reporting units. The Company reviews its goodwill and intangible assets annually, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value. Based on the Company’s review as of December 31, 2022, there was no impairment of its goodwill or intangible assets. Other Intangible Assets The following table provides information regarding the Company's amortizing intangible assets: December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (In thousands) Amortized intangible assets: Core deposit intangible $ 18,774 $ 18,774 $ 0 Customer relationships 9,048 7,632 1,416 Other intangibles 6,887 5,595 1,292 Total intangible assets $ 34,709 $ 32,001 $ 2,708 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (In thousands) Amortized intangible assets: Core deposit intangible $ 18,774 $ 18,269 $ 505 Customer relationships 9,048 7,282 1,766 Other intangibles 6,821 5,449 1,372 Total intangible assets $ 34,643 $ 31,000 $ 3,643 Amortization expense related to intangible assets totaled $873,000 in 2022, $1.3 million in 2021 and $1.5 million in 2020. The estimated aggregate future amortization expense for intangible assets remaining as of December 31, 2022 is as follows: Estimated amortization expense: 1 (In thousands) For the year ended December 31, 2023 $ 334 For the year ended December 31, 2024 294 For the year ended December 31, 2025 264 For the year ended December 31, 2026 225 For the year ended December 31, 2027 196 1 Excludes the amortization of mortgage servicing rights. Amortization of mortgage servicing rights was $128,000 in 2022, $182,000 in 2021 and $221,000 in 2020.

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and Equipment	Premises and Equipment Premises and equipment at December 31 were as follows: (In thousands) 2022 2021 Land $ 8,063 $ 9,195 Premises and equipment 106,297 105,164 Furniture, fixtures, and equipment 87,619 83,803 Accumulated depreciation and amortization (119,839) (112,746) Total $ 82,140 $ 85,416 Depreciation and amortization expenses in 2022, 2021, and 2020 are included in operating expenses as follows: (In thousands) 2022 2021 2020 Premises $ 2,500 $ 2,599 $ 2,608 Furniture, fixtures, and equipment 5,138 5,367 5,225 Total $ 7,638 $ 7,966 $ 7,833 The Company leases land, buildings and equipment under operating lease arrangements. Total gross rental expense amounted to $4.6 million in 2022, $4.9 million in 2021, and $4.9 million in 2020. Most leases include options to renew for periods ranging from 5 to 20 years. Lease components Right-of-use lease assets totaled $33.1 million and $30.3 million at December 31, 2022 and 2021, respectively and are reported in accrued interest and other assets other liabilities The components of operating lease expense, primarily included in “Net occupancy expense of premises,” in 2022, 2021, and 2020 were as follows: (In thousands) 2022 2021 2020 Operating lease cost $ 4,654 $ 4,939 $ 4,905 Variable lease cost 695 668 674 Short-term lease cost 2 2 5 Sublease income (11) (25) (32) Total lease cost $ 5,340 $ 5,584 $ 5,552 At December 31, 2022, we did not have any material finance lease assets or liabilities. Other information related to operating leases for 2022 and 2021 was as follows: (In thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 4,389 $ 6,482 Weighted-average remaining lease term on operating leases 13.45 13.68 Weighted-average discount rates on operating leases 3.47 % 3.53 % Right-of-use assets obtained in exchange for lease liabilities 2,498 2,280 The following table reconciles future undiscounted lease payments due under non-cancelable operating leases (those amounts subject to recognition) to the aggregate operating lessee lease liability as of December 31, 2022: (In thousands) December 31, 2022 2023 $ 3,995 2024 3,919 2025 3,622 2026 3,511 2027 3,172 2028 and subsequent years 25,987 Total lease payments 44,206 Less: Interest 9,705 Present value of lease liabilities $ 34,501

Deposits

Deposits	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Deposits	Deposits Aggregate time deposits of $250,000 or more were $192.7 million at December 31, 2022, and $167.9 million at December 31, 2021. Scheduled maturities of time deposits at December 31, 2022, were as follows: (In thousands) Less than $250,000 $250,000 and over Total Maturity Three months or less $ 99,641 $ 59,426 $ 159,067 Over three through six months 65,894 42,179 108,073 Over six through twelve months 122,786 53,569 176,355 Total due in 2023 $ 288,321 $ 155,174 $ 443,495 2024 91,467 26,836 118,303 2025 47,929 9,743 57,672 2026 5,745 957 6,702 2027 5,221 0 5,221 Thereafter 18 0 18 Total $ 438,701 $ 192,710 $ 631,411

Securities Sold Under Agreement

Securities Sold Under Agreements to Repurchase and Federal Funds Purchased	12 Months Ended
	Dec. 31, 2022
Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned [Abstract]
Securities Sold Under Agreements to Repurchase and Federal Funds Purchased	Securities Sold Under Agreements to Repurchase and Federal Funds Purchased Information regarding securities sold under agreements to repurchase and Federal funds purchased is detailed in the following tables for the years ended December 31: Securities Sold Under Agreements to Repurchase (In thousands) 2022 2021 2020 Total outstanding at December 31 $ 56,278 $ 66,787 $ 65,845 Maximum month-end balance 67,810 78,420 72,883 Average balance during the year 57,126 58,627 55,973 Weighted average rate at December 31 0.10 % 0.10 % 0.11 % Average interest rate paid during the year 0.10 % 0.11 % 0.17 % Federal Funds Purchased Average balance during the year 0 0 0 Weighted average rate at December 31 N/A N/A N/A Average interest rate paid during the year 0.00 % 0.00 % 0.00 % Securities sold under agreements to repurchase ("repurchase agreements") are secured borrowings that typically mature within thirty to ninety days, although the Company has, at times, entered into repurchase agreements with the Federal Home Loan Bank ("FHLB") with longer maturities. The Company uses both retail and wholesale repurchase agreements. Retail repurchase agreements are arrangements with local customers of the Company, in which the Company agrees to sell securities to the customer with an agreement to repurchase those securities at a specified later date. Retail repurchase agreements totaled $56.3 million at December 31, 2022. The Company had no outstanding wholesale repurchase agreements at December 31, 2022. Securities sold under agreements to repurchase are stated at the amount of cash received in connection with the transaction. The Company may be required to provide additional collateral based on the fair value of the underlying securities.

Other Borrowings

Other Borrowings	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Other Borrowings	Other Borrowings The following table summarized the Company’s borrowings as of December 31: (In thousands) 2022 2021 Overnight FHLB advances $ 241,300 $ 14,000 Term FHLB advances 50,000 110,000 Total other borrowings $ 291,300 $ 124,000 The Company, through its subsidiary bank had available line-of-credit agreements with correspondent banks permitting borrowings to a maximum of approximately $99.0 million and $89.0 million at December 31, 2022 and December 31, 2021, respectively. There were no outstanding advances against those lines at December 31, 2022 and December 31, 2021. Through its subsidiary bank, the Company has a borrowing relationship with the FHLB, which provides secured borrowing capacity, subject to available collateral. As members of the FHLB, the Company can use certain unencumbered mortgage-related assets and securities to secure borrowings from the FHLB. Established borrowing capacity with the FHLB was $1.6 billion and $1.8 billion at December 31, 2022 and December 31, 2021, respectively. The unused borrowing capacity on established lines with the FHLB was $1.3 billion and $1.6 billion at December 31, 2022 and December 31, 2021, respectively. At December 31, 2022, there were $241.3 million in overnight advances and $50.0 million in term advances with the FHLB, with a weighted average rate of 4.12%, compared to $14.0 million in overnight advances and $110.0 million in term advances with a weighted average rate of 1.80%, at December 31, 2021. At December 31, 2022, the term advances with the FHLB includes $10.0 million which matures within one year and $40.0 million which matures in over one year. Maturities of advances due in over one year include $40.0 million in 2024. The Company had no callable FHLB borrowings at December 31, 2022. The Company has a $25.0 million line of credit with a bank. As of December 31, 2022 and December 31, 2021, there was no outstanding balance on the line. The line matures in June 2023.

Trust Preferred Debentures

Trust Preferred Debentures	12 Months Ended
	Dec. 31, 2022
Trust Preferred Debentures
Trust Preferred Debentures	Trust Preferred DebenturesDuring the second quarter of 2021, the Company exercised its right to redeem all of the trust preferred of Madison Statutory Trust I, with a par amount of $5.0 million. The redemption price was equal to 100% of the principal amount plus accrued and unpaid interest up to June 26, 2021. During the third quarter of 2021, the Company exercised its right to redeem all of the trust preferred of Leesport Capital Trust II, with a par amount of $10.0 million. The redemption price was equal to 100% of the principal amount plus accrued and unpaid interest up to August 7, 2021. The Company recognized accelerated non-cash purchase accounting discounts of $1.9 million in interest expense related to the redemptions. As of December 31, 2022 and 2021, the Company had no trust preferred debentures.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company maintains a noncontributory defined-benefit plan (the "DB Pension Plan") and a 401(k) plan ("the Retirement Savings Plan"), within which the company makes both matching contributions and Discretionary contributions which cover substantially all employees of the Company. The DB Pension Plan was closed to new employees at year-end 2009 and was frozen on July 31, 2015. The benefits under the DB Pension Plan are based on years of service, age and percentages of the employees' average final compensation. Assets of the Company's DB Pension Plan are invested in common and preferred stock, mutual funds and cash equivalents. The Retirement Savings Plan covers substantially all employees of the Company who have reached the age of 21 and completed one year of service. For participants in these plans, the Company makes matching and Discretionary contributions to an account set up in the participant's name. The Discretionary amount equals a percentage of pay and varies based on the participant's age, service, and tenure with the Company. The Retirement Savings Plan offers the participant a wide range of investment alternatives from which to choose. Expenses related to the defined-contribution plans totaled $4.1 million in 2022, $4.4 million in 2021, and $4.4 million in 2020. The Company maintains supplemental employee retirement plans ("SERPs") for certain executives. In 2016, certain SERPs were amended and restated to reflect changes resulting from the freezing of the DB Pension Plan and the Company entered into additional SERP agreements with certain executives. In 2019, the SERP for the Company's CEO was amended to expand the definition of "Earnings" under the SERP to better align the scope of compensation included in our CEO's retirement benefits with chief executive compensation in a manner that is more consistent with market practice. All benefits provided under the SERPs are unfunded and the Company makes payments to plan participants. The Company also maintains a post-retirement life and healthcare benefit plan (the "Life and Healthcare Plan"), which was amended in 2005. For employees commencing employment after January 1, 2005, the Company does not contribute towards post-retirement healthcare benefits. Retirees and employees who were eligible to retire when the Life and Healthcare Plan was amended were unaffected. Generally, all other employees were eligible for Health Reimbursement Accounts ("HRA") with an initial balance equal to the amount of the Company’s estimated then current liability. Contributions to the plan are limited to an annual contribution of 4% of the total HRA balance. Employees, upon retirement, will be able to utilize their HRA for qualified health costs and deductibles. In 2019, the Retiree Life Benefit program was closed to new entrants, and only employees who attained age 50 as of February 1, 2020 will be eligible to earn this benefit. The Company engages independent, external actuaries to compute the amounts of liabilities and expenses relating to these plans, subject to the assumptions that the Company selects. The benefit obligation for these plans represents the liability of the Company for current and former employees, and is affected primarily by the following: service cost (benefits attributed to employee service during the period); interest cost (interest on the liability due to the passage of time); actuarial gains/losses (experience during the year different from that assumed and changes in plan assumptions); and benefits paid to participants. GAAP requires an employer to recognize in its Statement of Condition as an asset or liability the overfunded or underfunded status of a defined benefit postretirement plan, measured as the difference between the fair value of plan assets and the benefit obligation. For a pension plan, the benefit obligation is the projected benefit obligation; for any other postretirement benefit plan, such as a retiree health care plan, the benefit obligation is the accumulated postretirement benefit obligation. The following table sets forth the changes in the projected benefit obligation for the DB Pension Plan and SERPs and the accumulated post-retirement benefit obligation for the Life and Healthcare Plan; and the respective plan assets, and the plans’ funded status and amounts recognized in the Company’s Consolidated Statements of Condition at December 31, 2022 and 2021 (the measurement dates of the plans). DB Pension Plan Life and Healthcare Plan SERP Plan (In thousands) 2022 2021 2022 2021 2022 2021 Change in benefit obligation: Benefit obligation at beginning of year $ 93,009 $ 98,021 $ 10,055 $ 10,508 $ 34,033 $ 36,710 Service cost 0 0 174 186 78 231 Interest cost 1,985 1,628 223 180 814 692 Plan participants’ contributions 0 0 100 108 0 0 Actuarial gain (20,729) (2,834) (2,598) (574) (9,083) (3,002) Benefits paid (3,744) (3,806) (351) (353) (851) (598) Benefit obligation at end of year $ 70,521 $ 93,009 $ 7,603 $ 10,055 $ 24,991 $ 34,033 Change in plan assets: Fair value of plan assets at beginning of year $ 96,393 $ 89,172 $ 0 $ 0 $ 0 $ 0 Actual return on plan assets (13,764) 11,027 0 0 0 0 Plan participants’ contributions 0 0 100 108 0 0 Employer contributions 0 0 251 245 850 598 Benefits paid (3,744) (3,806) (351) (353) (850) (598) Fair value of plan assets at end of year $ 78,885 $ 96,393 $ 0 $ 0 $ 0 $ 0 Funded (unfunded) status $ 8,364 $ 3,384 $ (7,603) $ (10,055) $ (24,991) $ (34,033) The accumulated benefit obligation for the DB Pension Plan at December 31, 2022 and 2021, was $70.5 million and $93.0 million, respectively. The accumulated benefit obligation for the Life and Healthcare Plan at year end 2022 and 2021 was $7.6 million and $10.1 million, respectively. The accumulated benefit obligation for the SERPs at December 31, 2022 and 2021 was $25.0 million and $34.0 million, respectively. The funded status of the DB Pension Plan was recognized in other assets and the unfunded status of the Life and Healthcare Plan, and SERPs was recognized in other liabilities in the Consolidated Statement of Condition at December 31, 2022 in the amounts of $8.4 million, $(7.6) million, and $(25.0) million, respectively. The unfunded status of the DB Pension Plan, the Life and Healthcare Plan, and SERPs in the amount of $3.4 million, $(10.1) million, and $(34.0) million, respectively, was recognized in other liabilities in the Consolidated Statement of Condition at December 31, 2021. The actuarial gains shown above totaling $32.4 million in 2022 and $6.4 million in 2 021 were mainly the result of changes in the discount rates used to measure the benefit obligation of all plans at year end compared to those used at the prior year-end. The specific discount rates for each plan at December 31, 2022 and December 31, 2021 are provided below. Net periodic benefit cost and other comprehensive income (loss) includes the following components: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan Components of net periodic benefit cost 2022 2021 2020 2022 2021 2020 2022 2021 2020 Service cost $ 0 $ 0 $ 0 $ 174 $ 186 $ 173 $ 78 $ 231 $ 214 Interest cost 1,985 1,628 2,371 223 180 245 814 692 914 Expected return on plan assets (5,885) (5,652) (5,416) 0 0 0 0 0 0 Amortization of prior service (credit) cost 0 1 (10) (61) (61) (61) 277 282 285 Recognized net actuarial loss 1,217 1,559 1,411 196 312 155 847 1,080 800 Recognized net actuarial gain due to curtailments 0 0 0 0 0 0 0 0 0 Net periodic benefit (credit) cost $ (2,683) $ (2,464) $ (1,644) $ 532 $ 617 $ 512 $ 2,016 $ 2,285 $ 2,213 Service cost is included in salaries and wages in the Consolidated Statements of Income. The other components of net periodic benefit costs are included in other operating expense in the Consolidated Statements of Income. Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Net actuarial loss (gain) $ (1,080) $ (8,209) $ 3,899 $ (2,598) $ (574) $ 1,340 $ (9,083) $ (3,002) $ 4,070 Recognized actuarial loss (1,217) (1,559) (1,411) (196) (312) (155) (847) (1,080) (800) Prior service credit 0 0 0 0 0 0 0 0 0 Recognized prior service cost (credit) 0 (1) 10 61 61 61 (277) (282) (285) Prior service cost (credit) recognized due to curtailment 0 0 0 0 0 0 0 0 0 Recognized in other comprehensive income (loss) $ (2,297) $ (9,769) $ 2,498 $ (2,733) $ (825) $ 1,246 $ (10,207) $ (4,364) $ 2,985 Total recognized in net periodic benefit cost and other comprehensive income (loss) $ (4,980) $ (12,233) $ 854 $ (2,201) $ (208) $ 1,758 $ (8,191) $ (2,079) $ 5,198 Pre-tax amounts recognized as a component of accumulated other comprehensive income (loss) as of year-end that have not been recognized as a component of the Company’s combined net periodic benefit cost of the Company’s DB Pension Plan, Life and Healthcare Plan and SERPs are presented in the following table. (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Net actuarial loss (gain) $ 38,468 $ 40,765 $ 50,533 $ (909) $ 1,886 $ 2,771 $ 603 $ 10,532 $ 14,614 Prior service cost (credit) 0 0 1 (165) (226) (287) 1,588 1,866 2,148 Total $ 38,468 $ 40,765 $ 50,534 $ (1,074) $ 1,660 $ 2,484 $ 2,191 $ 12,398 $ 16,762 Weighted-average assumptions used in accounting for the plans were as follows: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Discount Rates Benefit Cost for Plan Year 2.63 % 2.24 % 3.04 % 2.69 % 2.33 % 3.10 % 2.71 % 2.37 % 3.14 % Benefit Obligation at End of Plan Year 4.95 % 2.63 % 2.24 % 4.98 % 2.69 % 2.33 % 4.98 % 2.71 % 2.37 % Expected long-term return on plan assets 6.25 % 6.50 % 6.75 % N/A N/A N/A N/A N/A N/A Rate of compensation increase Benefit Cost for Plan Year N/A N/A N/A 4.00 % 4.00 % 4.00 % 5.00 % 5.00 % 5.00 % Benefit Obligation at End of Plan Year N/A N/A N/A 4.00 % 4.00 % 4.00 % 5.00 % 5.00 % 5.00 % To develop the expected long-term rate of return on assets assumption for the DB Pension Plan, the Company considered the historical returns and the future expectations for returns for each asset class, as well as target asset allocations of the pension portfolio. Based on this analysis, the Company selected 6.25% as the long-term rate of return on assets assumption. The discount rates used to determine the Company’s DB Pension Plan and other post-retirement benefit obligations as of December 31, 2022, and December 31, 2021, were determined by matching estimated benefit cash flows to a yield curve derived from Citigroup’s regular bond yield at December 31, 2022 and December 31, 2021. Based on the Company’s anticipation of future experience under the DB Pension Plan, the mortality tables used to determine future benefit obligations under the plan were updated as of December 31, 2021 to the PRI-2012 Mortality Tables with Mortality Improvement Scale MP 2021. The Company updated this assumption based on the newest improvement table released by The Society of Actuaries as of December 31, 2022. The appropriateness of the assumptions is reviewed annually. Cash Flows Plan assets are amounts that have been segregated and restricted to provide benefits, and include amounts contributed by the Company and amounts earned from investing contributions, less benefits paid. The Company funds the cost of the SERPs and the Life and Healthcare Plan benefits on a pay-as-you-go basis. The benefits as of December 31, 2022, expected to be paid in each of the next five fiscal years, and in the aggregate for the five fiscal years thereafter were as follows: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2023 $ 4,448 $ 488 $ 866 2024 4,552 508 849 2025 4,709 490 846 2026 4,822 490 1,012 2027 4,927 500 988 2027-2031 24,660 2,382 8,206 Total $ 48,118 $ 4,858 $ 12,767 Plan Assets The Company’s DB Pension Plan’s weighted-average asset allocations at December 31, 2022 and 2021, respectively, by asset category are as follows: 2022 2021 Equity securities 58 % 61 % Debt securities 38 % 33 % Other 4 % 6 % Total Allocation 100 % 100 % It is the policy of the Trustees to invest the Pension Trust Fund (the "Fund") for total return. The Trustees seek the maximum return consistent with the interests of the participants and beneficiaries and prudent investment management. The management of the Fund’s assets is in compliance with the guidelines established in the Company’s Pension Plan and Trust Investment Policy, which is reviewed and approved annually by the Tompkins Board of Directors, and the Pension Investment Review Committee. The intention is for the Fund to be prudently diversified. The Fund’s investments will be invested among the fixed income, equity and cash equivalent sectors. The Pension Committee will designate minimum and maximum positions in any of the sectors. In no case shall more than 10% of the Fund assets consist of qualified securities or real estate of the Company. Unless otherwise approved by the Trustees, the following investments are prohibited: – Restricted stock, private placements, short positions, calls, puts, or margin transactions; – Commodities, oil and gas properties, real estate properties, or – Any investment that would constitute a prohibited transaction as described in the Employee Retirement Income Security Act of 1974 ("ERISA"), section 407, 29 U.S.C. 1106. In general, the investment in debt securities is limited to readily marketable debt securities having a Standard & Poor’s rating of "A" or Moody’s rating of "A", securities of, or guaranteed by the United States Government or its agencies, or obligations of banks or their holding companies that are rated in the three highest ratings assigned by Fitch Investor Service, Inc. In addition, investments in equity securities must be listed on the NYSE or traded on the national Over The Counter market or listed on the NASDAQ. Cash equivalents generally may be United States Treasury obligations, commercial paper having a Standard & Poor’s rating of "A-1" or Moody’s National Credit Officer rating of "P-1"or higher. The major categories of assets in the Company’s DB Pension Plan as of year-end are presented in the following table. Assets are segregated by the level of valuation inputs within the fair value hierarchy established by ASC Topic 820 utilized to measure fair value (see Note 19-Fair Value Measurements). Fair Value Measurements December 31, 2022 (In thousands) Fair Value 2022 (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 3,322 $ 3,322 $ 0 $ 0 Common stocks 22,386 22,386 0 0 Mutual funds 53,177 53,177 0 0 Total Fair Value of Plan Assets $ 78,885 $ 78,885 $ 0 $ 0 Fair Value Measurements December 31, 2021 (In thousands) Fair Value 2021 (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 5,472 $ 5,472 $ 0 $ 0 Common stocks 29,227 29,227 0 0 Mutual funds 61,694 61,694 0 0 Total Fair Value of Plan Assets $ 96,393 $ 96,393 $ 0 $ 0 The Company determines the fair value for its pension plan assets using an independent pricing service. The pricing service uses a variety of techniques to determine fair value, including market maker bids, quotes and pricing models. Inputs to the model include recent trades, benchmark interest rates, spreads, and actual and projected cash flows. Based on the inputs used by our independent pricing services, the Company identifies the appropriate level within the fair value hierarchy to report these fair values. U.S. Treasury securities, common stocks and mutual funds are considered Level 1 based on quoted prices in active markets. The Company has an Employee Stock Ownership Plan (ESOP) and a 401(k) Investment and Stock Ownership Plan (ISOP) covering substantially all employees of the Company. The ESOP allows for Company contributions in the form of common stock of the Company. Annually, the Tompkins Board of Directors determines a profit-sharing payout to its employees in accordance with a performance-based formula. A percentage of the approved amount is paid in Company common stock into the ESOP. Contributions are limited to a maximum amount as stipulated in the ESOP. The remaining percentage is either paid out in cash, contributed to an HSA, or deferred into the ISOP at the direction of the employee. Compensation expense related to the profit-sharing totaled $5.3 million in 2022, $5.4 million in 2021, and $4.5 million in 2020. Under the ISOP, employees may contribute a percentage of their eligible compensation with a Company match of such contributions up to a maximum match of 4%. Participation in the ISOP is contingent upon certain age and service requirements. The Company’s expense associated with these matching provisions was $3.1 million in 2022, $3.0 million in 2021, and $2.9 million in 2020. Life insurance benefits are provided to certain officers of the Company. In connection with these policies, the Company reflects life insurance assets on its Consolidated Statements of Condition of $85.6 million at December 31, 2022, and $86.5 million at December 31, 2021. The insurance is carried at its cash surrender value on the Consolidated Statements of Condition. Increases in the cash surrender value of the insurance are reflected as noninterest income, net of any related mortality expense. The Company provides split dollar life insurance benefits to certain employees. The plan is unfunded and the estimated liability of the plan is recorded in other liabilities in the Consolidated Statement of Condition at $1.5 million as of both December 31, 2022 and 2021. Compensation expense related to the split dollar life insurance was approximately $7,000 in 2022 and $52,000 in 2021.

Stock Plans and Stock Based Com

Stock Plans and Stock Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock Plans and Stock Based Compensation	Stock Plans and Stock Based Compensation In 2019, the 2009 Tompkins Financial Corporation Equity Plan ("2009 Equity Plan") expired and was replaced by the new Tompkins Financial Corporation 2019 Equity Plan ("2019 Equity Plan"). Under the 2019 Equity Plan, the Company may grant stock appreciation rights ("SARs"), shares of restricted stock and restricted units and performance share awards covering up to 1,275,000 shares of the Company's common stock to certain officers and employees. Additionally, restricted stock awards and restricted units and performance share awards will reduce the shares available for grant under the 2019 Equity Plan by 4.25 shares for each share subject to an award, resulting in a total number of full-value share awards that may be issued under the 2019 Plan to 300,000. Stock options and SARs are granted at an exercise price equal to the stock’s fair value at the date of grant, may not have a term in excess of ten years, and have vesting periods that range between five The Company granted 77,269 equity awards to its employees in 2022, consisting of 50,155 shares of restricted stock, 2,615 performance share awards, 16,284 performance stock units and 8,215 restricted stock units. The Company granted 67,846 equity awards to its employees in 2021, consisting of 54,151 shares of restricted stock, 5,340 performance share awards and 8,355 restricted stock units. The Company granted 86,411 equity awards to its employees in 2020, consisting of 69,451 shares of restricted stock, 6,545 performance share awards and 10,415 restricted stock units. The following table presents the activity related to stock options and SARs under all plans for the year ended December 31, 2022. Number of Shares/Rights Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 91,480 $ 54.17 Granted 0 0.00 Exercised (30,557) 47.92 Forfeited (1,070) 67.89 Outstanding at December 31, 2022 59,853 $ 57.12 2.50 $ 1,226,708 Exercisable at December 31, 2022 59,853 $ 57.12 2.50 $ 1,226,708 Total stock-based compensation expense for stock options and SARs was $33,000 in 2022, $151,000 in 2021, and $194,000 in 2020. As of December 31, 2022, unrecognized compensation cost related to unvested stock options and SARs totaled $0. Net cash proceeds, tax benefits and intrinsic value related to total stock options, SARs, and restricted stock exercised is as follows: (In thousands) 2022 2021 2020 Proceeds from stock option exercises $ (538) $ (803) $ (253) Tax benefits related to stock option exercises 196 355 156 Intrinsic value of stock option exercises 1,075 1,900 570 The Company uses the Black-Scholes option-valuation model to determine the fair value of incentive stock options and SARs at the date of grant. The valuation model estimates fair value based on the assumptions for the risk-free rate, expected dividend yield, volatility and expected life. The risk-free rate is the interest rate available on zero-coupon U.S. Treasury instruments with a remaining term equal to the expected term of the share option at the time of grant. The expected dividend yield is based on the dividend trends and the market price of the Company’s stock price at grant. Volatility is largely based on historical volatility of the Company’s stock price. The expected term is based upon historical experience of employee exercises and terminations as the vesting term of the grants. The fair values of the grants are expensed over the vesting periods. There were no incentive stock options or SARs granted in 2022, 2021 and 2020. December 31, 2022 Options and SARs Outstanding Options and SARs Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $37.51-41.00 5,446 0.34 $ 40.60 5,446 $ 40.60 $41.01-50.00 22,084 1.89 $ 49.22 22,084 $ 49.22 $50.01-76.90 32,101 3.28 $ 65.15 32,101 $ 65.15 $76.91-86.18 222 3.89 $ 86.18 222 $ 86.18 59,853 2.50 $ 57.12 59,853 $ 57.12 The following table presents activity related to restricted stock awards and restricted stock units for the year ended December 31, 2022. Number of Shares Weighted Average Grant Date Fair Value Unvested at January 1, 2022 241,910 $ 71.60 Granted 77,269 81.48 Vested (61,855) 72.01 Forfeited (19,968) 75.91 Unvested at December 31, 2022 237,356 $ 73.07 The Company granted 50,155 restricted stock awards, 8,215 restricted stock units, 16,284 performance units and 2,615 performance share awards in 2022, each at an average grant date fair value of $81.48. The Company granted 54,151 restricted stock awards, 8,355 restricted stock units and 5,340 performance share awards in 2021, each at an average grant date fair value of $83.97. The Company granted 69,451 restricted stock awards, 10,415 restricted stock units and 6,545 performance share awards in 2020 at an average grant date fair value of $63.44. The grant date fair values were the closing prices of the Company’s common stock on the grant dates. The Company recognized stock-based compensation related to restricted stock awards, restricted stock units, and performance share awards of $4.8 million in 2022, $5.4 million in 2021, and $4.7 million in 2020. Unrecognized compensation costs related to restricted stock and performance awards totaled $10.8 million, and restricted stock units totaled $1.4 million at December 31, 2022 and will be recognized over 3.5 years and 3.9 years, respectively on a weighted average basis.

Other Noninterest Income and Ex

Other Noninterest Income and Expense	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Other Noninterest Income and Expense	Other Noninterest Income and Expense Other income and operating expense totals are presented in the table below. Components of these totals exceeding 1%, and other significant items, of the aggregate of total other noninterest income and total other noninterest expenses for any of the years presented below are stated separately. Year ended December 31, (In thousands) 2022 2021 2020 NONINTEREST INCOME Other service charges $ 2,703 $ 2,826 $ 2,835 Increase in cash surrender value of corporate owned life insurance 1,162 1,879 2,188 Net gain on sale of loans 155 943 2,054 Other miscellaneous income 1,905 1,555 1,740 Total other noninterest income $ 5,925 $ 7,203 $ 8,817 NONINTEREST EXPENSES Marketing expense $ 5,708 $ 4,319 $ 4,750 Professional fees 6,931 6,909 6,054 Technology expense 15,167 11,747 11,791 Cardholder expense 4,560 3,532 3,252 FDIC insurance 2,798 2,758 2,398 Legal expense 1,414 1,190 1,199 Penalties on prepayment of FHLB borrowings 0 2,929 0 Other miscellaneous expenses 13,919 13,869 15,285 Total other noninterest expenses $ 50,497 $ 47,253 $ 44,729

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition As stated under Recently Adopted Accounting Standards, the Company adopted ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers . The update relates to the previous adoption of ASC 606, "Revenue from Contracts with Customers" and all subsequent ASUs that modified ASC 606. ASU 2021-08 became effective for the Company on January 1, 2022, and will be applied to future acquisitions. As there were no acquisitions during the current year, the adoption of ASU No. 2021-08 had no effect on the financial statements for the current fiscal year. Generally, this new guidance strives to improve the accounting for acquired revenue contracts with customers in a business combination by addressing diversity and inconsistency amongst entities in measuring contract assets and liabilities. The update requires that an entity (acquirer) recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606 as if it had originated the contract. Changes in the acquiree’s balance of contract asset and contract liabilities identified as necessary to conform to the acquirer’s accounting policies would result in a reallocation of the purchase price. ASC 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, 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 the ASC 606. Likewise, the guidance set forth under ASU 2021-08 will not apply to these sources of revenue. 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 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. Contingent commissions are estimated based upon management's expectations for the user 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 fair 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 presents noninterest income, segregated by revenue streams in-scope and out-of-scope of ASC 606, for the years ended December 31, 2022, 2021, and 2020. Year Ended (In thousands) 2022 2021 2020 Noninterest Income In-scope of Topic 606: Insurance Revenues $ 36,201 $ 34,836 $ 31,505 Investment Service Income 18,091 19,388 17,520 Service Charges on Deposit Accounts 7,365 6,347 6,312 Card Services Income 11,024 10,826 9,263 Other 1,291 1,204 1,146 Noninterest Income (in-scope of ASC 606) 73,972 72,601 65,746 Noninterest Income (out-of-scope of ASC 606) 4,000 6,248 8,114 Total Noninterest Income $ 77,972 $ 78,849 $ 73,860 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 amounted to $6.1 million and $2.5 million, respectively, at December 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 $2.9 million, and $3.0 million, respectively, related to period end 2022, and 2021, and contract liabilities of $1.6 million for year end 2022 and $1.7 million for year end 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.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The income tax expense (benefit) attributable to income from operations is summarized as follows: (In thousands) Current Deferred Total 2022 Federal $ 19,238 $ 994 $ 20,232 State 4,409 (84) 4,325 Total $ 23,647 $ 910 $ 24,557 2021 Federal $ 19,345 $ 1,485 $ 20,830 State 4,039 313 4,352 Total $ 23,384 $ 1,798 $ 25,182 2020 Federal $ 22,199 $ (5,247) $ 16,952 State 4,009 (1,037) 2,972 Total $ 26,208 $ (6,284) $ 19,924 The primary reasons for the differences between income tax expense and the amount computed by applying the statutory federal income tax rate to earnings are as follows: 2022 2021 2020 Statutory federal income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit 3.1 3.0 2.4 Tax exempt income (1.1) (1.2) (1.8) Excess benefits from equity-based compensation (0.3) (0.5) (0.2) Bank-owned life insurance income (0.2) (0.4) (0.5) Federal tax credit 0.0 0.0 (0.4) All other (0.1) 0.1 (0.1) Total 22.4 % 22.0 % 20.4 % Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows: (In thousands) 2022 2021 Deferred tax assets: Allowance for credit losses $ 12,387 $ 11,160 Lease liability 8,535 7,277 Interest income on nonperforming loans 503 470 Compensation and benefits 12,316 12,303 Purchase accounting adjustments 517 360 Liabilities held at fair value 56 21 Deferred loan fees and costs 1,053 1,664 Other 593 1,017 Total $ 35,960 $ 34,272 Deferred tax liabilities: Prepaid pension 11,528 10,875 Right of use asset 8,222 7,092 Depreciation 3,767 3,586 Intangibles 1,489 1,401 Leases 2,617 1,985 Other 1,571 1,657 Total deferred tax liabilities $ 29,194 $ 26,596 Net deferred tax asset at year-end 6,766 7,676 Net deferred tax asset at beginning of year 7,676 9,474 Decrease in net deferred tax asset (910) (1,798) Deferred tax expense $ 910 $ 1,798 The above analysis does not include recorded deferred tax assets (liabilities) of $58.6 million and $4.7 million as of December 31, 2022 and 2021, respectively, related to net unrealized holdings losses/(gains) in the available-for-sale debt securities portfolio. In addition, the analysis excludes recorded deferred tax assets of $9.8 million and $13.4 million, as of December 31, 2022 and 2021, respectively, related to employee benefit plans. Realization of deferred tax assets is dependent upon the generation of future taxable income or the existence of sufficient taxable income. A valuation allowance is provided when it is more likely than not that some portion of the deferred tax assets will not be realized. In assessing the need for a valuation allowance, management considers the scheduled reversal of the deferred tax liabilities, the level of historical taxable income, and the projected future taxable income over the periods in which the temporary differences comprising the deferred tax assets will be deductible. Based on its assessment, management determined that no valuation allowance was necessary at December 31, 2022 and 2021. At December 31, 2022 and December 31, 2021, the Company had an insignificant amount of ASC 740-10 unrecognized tax benefits. The Company does not expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months. The Company recognizes interest and penalties on unrecognized tax benefits in income tax expense in its Consolidated Statements of Income. The Company is subject to U.S. federal income tax and income tax in New York and various state jurisdictions. All tax years ending after December 31, 2018 are open to examination by the taxing authorities.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The tax effect allocated to each component of other comprehensive income (loss) were as follows: December 31, 2022 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (229,463) $ 56,223 $ (173,240) Reclassification adjustment for net realized loss on sale included in available-for-sale debt securities 11,916 (2,919) 8,997 Net unrealized losses (217,547) 53,304 (164,243) Employee benefit plans: Net retirement plan gain ( loss) 12,761 (3,127) 9,634 Amortization of net retirement plan actuarial gain 2,260 (554) 1,706 Amortization of net retirement plan prior service (cost) credit 216 (52) 164 Employee benefit plans 15,237 (3,733) 11,504 Other comprehensive loss $ (202,310) $ 49,571 $ (152,739) December 31, 2021 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (46,301) $ 11,340 $ (34,961) Reclassification adjustment for net realized gain on sale included in available-for-sale debt securities (275) 67 (208) Net unrealized losses (46,576) 11,407 (35,169) Employee benefit plans: Net retirement plan gain (loss) 11,785 (2,887) 8,898 Amortization of net retirement plan actuarial gain 2,951 (723) 2,228 Amortization of net retirement plan prior service (cost) credit 221 (54) 167 Employee benefit plans 14,957 (3,664) 11,293 Other comprehensive loss $ (31,619) $ 7,743 $ (23,876) December 31, 2020 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized gain during the period $ 22,381 $ (5,487) $ 16,894 Reclassification adjustment for net realized gain on sale included in available-for-sale debt securities (430) 106 (324) Net unrealized gains 21,951 (5,381) 16,570 Employee benefit plans: Net retirement plan loss (9,309) 2,281 (7,028) Amortization of net retirement plan actuarial gain 2,366 (580) 1,786 Amortization of net retirement plan prior service (cost) credit 214 (52) 162 Employee benefit plans (6,729) 1,649 $ (5,080) Other comprehensive income $ 15,222 $ (3,732) $ 11,490 The following table presents the activity in our accumulated other comprehensive loss for the periods indicated: (In thousands) Available-for-Sale Debt Employee Benefit Accumulated Other Comprehensive Balance at January 1, 2020 $ 4,039 $ (47,603) $ (43,564) Other comprehensive income (loss) 16,570 (5,080) 11,490 Balance at December 31, 2020 $ 20,609 $ (52,683) $ (32,074) Balance at January 1, 2021 20,609 (52,683) (32,074) Other comprehensive (loss) income (35,169) 11,293 (23,876) Balance at December 31, 2021 $ (14,560) $ (41,390) $ (55,950) Balance at January 1, 2022 (14,560) (41,390) (55,950) Other comprehensive (loss) income (164,243) 11,504 (152,739) Balance at December 31, 2022 $ (178,803) $ (29,886) $ (208,689) December 31, 2022 Details about Accumulated other Comprehensive Income Components (in thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Statement Where Net Income is Presented Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (11,916) Net (loss) gain on securities transactions 2,919 Tax expense (8,997) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial gain (2,260) Other operating expense Net retirement plan prior service credit (216) Other operating expense (2,476) Total before tax 606 Tax benefit $ (1,870) Net of tax December 31, 2021 Details about Accumulated other Comprehensive Income Components (in thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Statement Where Net Income is Presented Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 275 Net gain on securities transactions (67) Tax benefit 208 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial gain (2,951) Other operating expense Net retirement plan prior service credit (221) Other operating expense (3,172) Total before tax 777 Tax benefit $ (2,395) Net of tax 1 Amounts in parentheses indicate debits in income statement. 2 The accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (See Note 11 - "Employee Benefit Plans").

Commitments and Contingent Liab

Commitments and Contingent Liabilities	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Liabilities	Commitments and Contingent LiabilitiesThe Company, in the normal course of business, is a party to financial instruments with off-balance-sheet risk to meet the financial needs of its customers. These financial instruments include loan commitments, standby letters of credit, and unused portions of lines of credit. The contract, or notional amount, of these instruments represents the Company’s involvement in particular classes of financial instruments. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the Consolidated Statements of Condition. The Company’s maximum potential obligations to extend credit for loan commitments (unfunded loans, unused lines of credit, and standby letters of credit) outstanding on December 31 were as follows: (In thousands) 2022 2021 Loan commitments $ 160,647 $ 176,510 Standby letters of credit 35,759 39,773 Undisbursed portion of lines of credit 978,484 911,694 Total $ 1,174,890 $ 1,127,977 Commitments to extend credit (including lines of credit) are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Standby letters of credit are conditional commitments to guarantee the performance of a customer to a third party. 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 December 31, 2022, the Company’s maximum potential obligation under standby letters of credit was $35.8 million. Management uses the same credit policies in making commitments to extend credit and standby letters of credit as are used for on-balance-sheet lending decisions. Based upon management’s evaluation of the counterparty, the Company may require collateral to support commitments to extend credit and standby letters of credit. The credit risk amounts are equal to the contractual amounts, assuming the amounts are fully advanced and collateral or other security is of no value. The Company does not anticipate losses as a result of these transactions. These commitments also have off-balance-sheet interest-rate risk, in that the interest rate at which these commitments were made may not be at market rates on the date the commitments are fulfilled. Since some commitments and standby letters of credit are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash flow requirements. The Company may also have rate lock agreements associated with mortgage loans to be sold in the secondary market (certain of which relate to loan applications for which no formal commitment has been made). The amount of rate lock agreements at December 31, 2021 were immaterial. In order to limit the interest rate risk associated with rate lock agreements, as well as the interest rate risk associated with mortgages held for sale, if any, the Company enters into agreements to sell loans in the secondary market to unrelated investors on a loan-by-loan basis. At December 31, 2022, the Company had approximately $187,000 of commitments to sell mortgages to unrelated investors on a loan-by-loan basis.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Calculation of basic earnings per share (Basic EPS) and diluted earnings per share (Diluted EPS) is shown below. Year ended December 31, (In thousands, except share and per share data) 2022 2021 2020 Basic Net income available to common shareholders $ 85,030 $ 89,264 $ 77,588 Less: income attributable to unvested stock-based compensation awards (250) (615) (857) Net earnings allocated to common shareholders 84,780 88,649 76,731 Weighted average shares outstanding, including unvested stock-based compensation awards 14,532,448 14,798,447 14,933,990 Less: average unvested stock-based compensation awards (204,168) (229,684) (230,600) Weighted average shares outstanding - Basic 14,328,280 14,568,763 14,703,390 Diluted Net earnings allocated to common shareholders 84,780 88,649 76,731 Weighted average shares outstanding - Basic 14,328,280 14,568,763 14,703,390 Plus: incremental shares from assumed conversion of stock-based compensation awards 76,014 79,404 38,650 Weighted average shares outstanding - Diluted 14,404,294 14,648,167 14,742,040 Basic EPS $ 5.92 $ 6.08 $ 5.22 Diluted EPS $ 5.89 $ 6.05 $ 5.20

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 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 GAAP 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). The three levels of the fair value hierarchy 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 table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of December 31, 2022 and 2021 segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value. Recurring Fair Value Measurements December 31, 2022 (In thousands) (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 167,251 $ 0 $ 167,251 $ 0 Obligations of U.S. Government sponsored entities 601,167 0 601,167 0 Obligations of U.S. states and political subdivisions 85,281 0 85,281 0 Mortgage-backed securities - residential, issued by U.S. Government agencies 52,668 0 52,668 0 U.S. Government sponsored entities 686,222 0 686,222 0 U.S. corporate debt securities 2,378 0 2,378 0 Total Available-for-sale debt securities $ 1,594,967 $ 0 $ 1,594,967 $ 0 Equity securities $ 777 $ 0 $ 0 $ 777 The change in the fair value of the $777,000 of equity securities valued using significant unobservable inputs (level 3), between January 1, 2022 and December 31, 2022 was immaterial. Recurring Fair Value Measurements December 31, 2021 (In thousands) (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 $ 902 $ 0 $ 0 $ 902 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 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 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 pricing service uses a variety of techniques to determine fair value, including market maker bids, quotes and pricing models. Inputs to the model include recent trades, benchmark interest rates, spreads, and actual and projected cash flows. The Company reviews the prices supplied by the independent pricing service, as well as their underlying pricing methodologies, for reasonableness and to ensure such prices are aligned with traditional pricing matrices. In general, the Company’s investment portfolio consists of traditional investments, nearly all of which are U.S. Treasury obligations, federal agency bullet or mortgage pass-through securities, or general obligation municipal bonds. Pricing for such instruments is fairly generic and is easily obtained. Quarterly, the Company will validate prices supplied by the independent pricing service by comparing to prices obtained from a second third-party source. Based on the inputs used by our independent pricing services, the Company identifies the appropriate level within the fair value hierarchy to report these fair values. Certain assets are measured at fair value on a nonrecurring basis, that is, they are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances. For the Company, these include loans held for sale, collateral dependent individually evaluated loans, other real estate owned, goodwill and other intangible assets. During 2022, certain collateral dependent individually evaluated loans and other real estate owned at December 31, 2022, were adjusted down to fair value. Collateral values are estimated using Level 3 inputs based upon observable market data. Real estate values are generally valued using independent appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally available in the market. (In thousands) Fair value measurements at reporting date using: Gain (losses) from fair value changes As of Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Year ended Assets: 12/31/2022 (Level 1) (Level 2) (Level 3) 12/31/2022 Individually evaluated loans $ 9,460 $ 0 $ 9,460 $ 59 Other real estate owned 152 0 0 152 15 (In thousands) Fair value measurements at reporting date using: Gain (losses) from fair value changes As of Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Year ended Assets: 12/31/2021 (Level 1) (Level 2) (Level 3) 12/31/2021 Individually evaluated loans $ 5,456 $ 0 $ 5,456 $ (7,107) Other real estate owned 46 0 0 46 (8) The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at December 31, 2022 and 2021. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions. 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 GAAP and does not always incorporate the exit-price concept of fair value prescribed by ASC Topic 820-10 and should be read in conjunction with the financial statements and notes included in this Report. Estimated Fair Value of Financial Instruments December 31, 2022 (In thousands) Carrying Amount Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 77,837 $ 77,837 $ 77,837 $ 0 $ 0 Securities - held-to-maturity 312,344 261,692 0 261,692 0 FHLB and ACBB stock 17,720 17,720 0 17,720 0 Accrued interest receivable 24,865 24,865 0 24,865 0 Loans and leases, net 1 5,222,977 4,939,246 0 0 4,939,246 Financial Liabilities: Time deposits $ 631,411 $ 616,488 $ 0 $ 616,488 $ 0 Other deposits 5,970,884 5,970,884 0 5,970,884 0 Securities sold under agreements to repurchase 56,278 56,278 0 56,278 0 Other borrowings 291,300 289,234 0 289,234 0 Accrued interest payable 1,420 1,420 0 1,420 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. Estimated Fair Value of Financial Instruments December 31, 2021 (In thousands) Carrying Amount 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 ACBB stock 10,996 10,996 0 10,996 0 Accrued interest receivable 22,597 22,597 0 22,597 0 Loans and 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 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 and FRB Stock The carrying amount of FHLB and FRB stock approximates fair value. If the stock is redeemed, the Company will receive an amount equal to the par value of the stock. 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 and leases held for sale were determined based upon contractual prices for loans and leases 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.

Regulations and Supervision

Regulations and Supervision	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Regulations and Supervision	10.5% $541,363/>10.0% Tompkins Community Bank $736,099/13.6% $567,793/>10.5% $540,755/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $378,954/>7.0% $351,886/>6.5% Tompkins Community Bank $685,956/12.7% $378,529/>7.0% $351,491/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $460,159/>8.5% $433,091/>8.0% Tompkins Community Bank $685,956/12.7% $459,642/>8.5% $432,604/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $730,330/9.3% $312,695/>4.0% $390,868/>5.0% Tompkins Community Bank $685,956/8.8% $312,057/>4.0% $390,071/>5.0% December 31, 2021 Total Capital (to risk-weighted assets) The Company (consolidated) $735,187 /14.2% $524,345/>10.5% $516,519/>10.0% Trust Company $219,976/14.8% $156,631/>10.5% $149,172/>10.0% Castile $160,757/12.2% $138,104/>10.5% $131,527/>10.0% Mahopac $136,247/12.7% $112,649/>10.5% $107,285/>10.0% VIST $173,889/13.6% $134,403/>10.5% $128,003/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $361,563/>7.0% $335,737/>6.5% Trust Company $207,632/13.9% $104,421/>7.0% $96,962/>6.5% Castile $149,154/11.3% $92,069/>7.0% $85,493/>6.5% Mahopac $126,718/11.8% $75,100/>7.0% $69,735/>6.5% VIST $163,145/12.8% $89,602/>7.0% $83,202/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $439,041/>8.5% $413,215/>8.0% Trust Company $207,632/13.9% $126,797/>8.5% $119,338/>8.0% Castile $149,154/11.3% $111,798/>8.5% $105,222/>8.0% Mahopac $126,718/11.8% $91,192/>8.5% $85,282/>8.0% VIST $163,145/12.8% $108,803/>8.5% $102,403/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $688,425/8.7% $315,820/>4.0% $394,775/>5.0% Trust Company $207,632/8.4% $99,000/>4.0% $123,751/>5.0% Castile $149,154/7.9% $75,935/>4.0% $94,918/>5.0% Mahopac $126,718/8.1% $62,815/>4.0% $78,519/>5.0% VIST $163,145/8.4% $77,953/>4.0% $97,441/>5.0%" id="sjs-B4">Regulations and Supervision Capital Requirements: The Company and its subsidiary bank are subject to various regulatory capital requirements administered by federal bank regulatory agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material adverse effect on the Company’s business, results of operation and financial condition. Under capital adequacy guidelines and the regulatory framework for prompt corrective action (PCA), banks must meet specific guidelines that involve quantitative measures of assets, liabilities, and certain off-balance-sheet items as calculated under regulatory accounting practices. Capital amounts and classifications of the Company and its subsidiary bank are also subject to qualitative judgments by regulators concerning components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the maintenance of minimum amounts and ratios (set forth in the table below) of common equity Tier I capital, total capital and Tier 1 capital to risk-weighted assets (as defined in the regulation), and of Tier 1 capital to average assets (as defined in the regulation). Management believes that the Company and its subsidiary bank meet all capital adequacy requirements to which they are subject. As of December 31, 2022, the most recent notifications from Federal bank regulatory agencies categorized the Company's subsidiary bank as "well capitalized" under the regulatory framework for PCA. To be categorized as well capitalized, the Company and its subsidiary bank must maintain total risk-based, Tier 1 risk-based, common equity Tier 1 capital and Tier 1 leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the capital category of the Company or its subsidiary bank. In the first quarter of 2020, U.S. Federal regulatory authorities issued an interim final rule that provided banking organizations that adopt CECL during the 2020 calendar year with the option to delay for two years the estimated impact of CECL on regulatory capital relative to regulatory capital determined under the prior incurred loss methodology, followed by a three-year transition period to phase out the aggregate amount of the capital benefit provided during the initial two-year delay (i.e., a five-year transition in total). In connection with our adoption of CECL on January 1, 2020, we elected to utilize the five-year CECL transition. The following table presents actual and required capital ratios as of December 31, 2022 and December 31, 2021 for Tompkins and its banking subsidiaries. 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 December 31, 2022, the Company had one wholly-owned banking subsidiary, Tompkins Community Bank. The minimum capital amounts required under Basel III includes the capital conservation buffer of 2.5%, which must be added to each of the minimum required risk-based capital ratios (Total capital to risk-weighted assets, Common equity Tier 1 capital to risk weighted assets and Tier 1 capital to risk weighted assets). Capital levels required to be considered well capitalized are based upon prompt corrective action regulations, as amended to reflect the changes under the Basel III Capital Rules. Actual capital amounts and ratios of the Company and its subsidiary bank are as follows: Actual Minimum Capital Required- Basel III Fully-Phased-In Required to be Considered Well Capitalized (dollar amounts in thousands) Amount/Ratio Amount/Ratio Amount/Ratio December 31, 2022 Total Capital (to risk-weighted assets) The Company (consolidated) $780,472 /14.4% $568,431/>10.5% $541,363/>10.0% Tompkins Community Bank $736,099/13.6% $567,793/>10.5% $540,755/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $378,954/>7.0% $351,886/>6.5% Tompkins Community Bank $685,956/12.7% $378,529/>7.0% $351,491/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $460,159/>8.5% $433,091/>8.0% Tompkins Community Bank $685,956/12.7% $459,642/>8.5% $432,604/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $730,330/9.3% $312,695/>4.0% $390,868/>5.0% Tompkins Community Bank $685,956/8.8% $312,057/>4.0% $390,071/>5.0% December 31, 2021 Total Capital (to risk-weighted assets) The Company (consolidated) $735,187 /14.2% $524,345/>10.5% $516,519/>10.0% Trust Company $219,976/14.8% $156,631/>10.5% $149,172/>10.0% Castile $160,757/12.2% $138,104/>10.5% $131,527/>10.0% Mahopac $136,247/12.7% $112,649/>10.5% $107,285/>10.0% VIST $173,889/13.6% $134,403/>10.5% $128,003/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $361,563/>7.0% $335,737/>6.5% Trust Company $207,632/13.9% $104,421/>7.0% $96,962/>6.5% Castile $149,154/11.3% $92,069/>7.0% $85,493/>6.5% Mahopac $126,718/11.8% $75,100/>7.0% $69,735/>6.5% VIST $163,145/12.8% $89,602/>7.0% $83,202/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $439,041/>8.5% $413,215/>8.0% Trust Company $207,632/13.9% $126,797/>8.5% $119,338/>8.0% Castile $149,154/11.3% $111,798/>8.5% $105,222/>8.0% Mahopac $126,718/11.8% $91,192/>8.5% $85,282/>8.0% VIST $163,145/12.8% $108,803/>8.5% $102,403/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $688,425/8.7% $315,820/>4.0% $394,775/>5.0% Trust Company $207,632/8.4% $99,000/>4.0% $123,751/>5.0% Castile $149,154/7.9% $75,935/>4.0% $94,918/>5.0% Mahopac $126,718/8.1% $62,815/>4.0% $78,519/>5.0% VIST $163,145/8.4% $77,953/>4.0% $97,441/>5.0%

Condensed Parent Company Only F

Condensed Parent Company Only Financial Statements	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Condensed Parent Company Only Financial Statements	Condensed Parent Company Only Financial Statements Condensed financial statements for Tompkins (the Parent Company) are presented below. Condensed Statements of Condition As of As of (In thousands) 12/31/2022 12/31/2021 Assets Cash $ 28,543 $ 18,691 Investment in subsidiaries 587,032 705,723 Other 1,344 4,032 Total Assets $ 616,920 $ 728,446 Liabilities and Shareholders’ Equity Other liabilities 942 917 Tompkins Financial Corporation Shareholders’ Equity 615,978 727,529 Total Liabilities and Shareholders’ Equity $ 616,920 $ 728,446 Condensed Statements of Income Year ended December 31, (In thousands) 2022 2021 2020 Dividends received from subsidiaries $ 62,559 $ 81,408 $ 60,818 Other income 147 279 52 Total Operating Income $ 62,706 $ 81,687 $ 60,870 Interest expense 0 2,232 1,241 Other expenses 11,295 9,039 9,184 Total Operating Expenses $ 11,295 $ 11,271 $ 10,425 Income Before Taxes and Equity in Undistributed Earnings of Subsidiaries 51,411 70,416 50,445 Income tax benefit 2,841 2,068 2,160 Equity in undistributed earnings of subsidiaries 30,778 16,780 24,983 Net Income $ 85,030 $ 89,264 $ 77,588 Condensed Statements of Cash Flows Year ended December 31, (In thousands) 2022 2021 2020 Operating activities Net income $ 85,030 $ 89,264 $ 77,588 Adjustments to reconcile net income to net cash provided by operating activities Equity in undistributed earnings of subsidiaries (30,778) (16,780) (24,983) Other, net 3,561 4,126 (1,541) Net Cash Provided by Operating Activities 57,813 76,610 51,064 Investing activities Repayment of investments in and advances to subsidiaries 350 0 0 Other, net 29 (76) (100) Net Cash Provided by (Used in) Investing Activities 379 (76) (100) Financing activities Borrowings, net 0 0 (4,000) Cash dividends (33,565) (32,415) (31,359) Repurchase of common shares (15,430) (23,773) (9,414) Redemption of trust preferred debentures 0 (15,150) (4,124) Net proceeds from restricted stock awards (1,758) (2,292) (1,682) Shares issued for dividend reinvestment plan 0 2 1,825 Shares issued for employee stock ownership plan 2,951 0 0 Net proceeds from exercise of stock options (538) (803) (253) Net Cash Used in Financing Activities (48,340) (74,431) (49,007) Net increase in cash 9,852 2,103 1,957 Cash at beginning of year 18,691 16,588 14,631 Cash at End of Year $ 28,543 $ 18,691 $ 16,588 A Statement of Changes in Shareholders’ Equity has not been presented since it is the same as the Consolidated Statement of Changes in Shareholders’ Equity previously presented for the consolidated Company.

Segment and Related Information

Segment and Related Information	12 Months Ended
	Dec. 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 and financial services ("Banking"), (ii) insurance services ("Tompkins Insurance") and (iii) wealth management ("Tompkins Financial Advisors"). The Company’s insurance services and wealth management services are managed separately from the Banking segment. Banking Tompkins Community Bank has twelve 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; thirteen full-service banking offices located in the counties north of New York City; and nineteen banking offices headquartered and operating in the areas surrounding southeastern Pennsylvania Banking services consist primarily of attracting deposits from the areas served by the Company’s banking subsidiary and using those deposits to originate a variety of commercial loans, agricultural loans, consumer loans, real estate loans and leases in those same areas. The Company’s subsidiary bank provides a variety of retail banking services including checking accounts, savings accounts, time deposits, IRA products, residential mortgage loans, personal loans, home equity loans, credit cards, debit cards and safe deposit services delivered through its branch facilities, ATMs, voice response, mobile banking, Internet banking and remote deposit services. The Company’s subsidiary bank also provides a variety of commercial banking services such as lending activities for a variety of business purposes, including real estate financing, construction, equipment financing, accounts receivable financing and commercial leasing. Other commercial services include deposit and cash management services, letters of credit, sweep accounts, credit cards, Internet-based account services, mobile banking and remote deposit services. The banking subsidiary does not engage in sub-prime lending. 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 and financial 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 any of the banks and the holding company. All other accounting policies are the same as those described in Note 1 "Summary of Significant Accounting Policies" in this Report. As of and for the year ended December 31, 2022 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 251,324 $ 5 $ 0 $ (5) $ 251,324 Interest expense 21,048 0 0 (5) 21,043 Net interest income 230,276 5 0 0 230,281 Credit for credit loss expense 2,789 0 0 0 2,789 Noninterest income 25,394 36,721 18,129 (2,272) 77,972 Noninterest expense 156,186 27,678 14,159 (2,272) 195,751 Income before income tax expense 96,695 9,048 3,970 0 109,713 Income tax expense 21,085 2,504 968 0 24,557 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 75,610 6,544 3,002 0 85,156 Less: Net income attributable to noncontrolling interests 126 0 0 0 126 Net Income attributable to Tompkins Financial Corporation $ 75,484 $ 6,544 $ 3,002 $ 0 $ 85,030 Depreciation and amortization $ 10,366 $ 175 $ 143 $ 0 $ 10,684 Assets 7,610,701 45,090 28,977 (14,082) 7,670,686 Goodwill 64,524 19,867 8,211 0 92,602 Other intangibles, net 1,004 1,655 49 0 2,708 Net loans and leases 5,222,977 0 0 0 5,222,977 Deposits 6,614,659 0 1,079 (13,443) 6,602,295 Total equity 559,123 35,155 23,112 0 617,390 As of and for the year ended December 31, 2021 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 241,322 $ 11 $ 0 $ (15) $ 241,318 Interest expense 17,541 0 0 (15) 17,526 Net interest income 223,781 11 0 0 223,792 Credit for credit loss expense (2,219) 0 0 0 (2,219) Noninterest income 25,944 35,430 19,727 (2,252) 78,849 Noninterest expense 152,624 26,857 13,058 (2,252) 190,287 Income before income tax expense 99,320 8,584 6,669 0 114,573 Income tax expense 21,257 2,326 1,599 0 25,182 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 78,063 6,258 5,070 0 89,391 Less: Net income attributable to noncontrolling interests 127 0 0 0 127 Net Income attributable to Tompkins Financial Corporation $ 77,936 $ 6,258 $ 5,070 $ 0 $ 89,264 Depreciation and amortization $ 9,987 $ 208 $ 55 $ 0 $ 10,250 Assets 7,794,561 42,879 33,735 (51,193) 7,819,982 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 1,571 2,004 68 0 3,643 Net loans and leases 5,032,624 0 0 0 5,032,624 Deposits 6,802,852 0 0 (11,417) 6,791,435 Total equity 664,800 33,171 30,970 0 728,941 As of and for the year ended December 31, 2020 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 254,330 $ 4 $ 0 $ (4) $ 254,330 Interest expense 28,995 0 0 (4) 28,991 Net interest income 225,335 4 0 0 225,339 Credit for credit loss expense 17,213 0 0 0 17,213 Noninterest income 26,015 31,930 18,131 (2,216) 73,860 Noninterest expense 147,680 25,941 12,915 (2,216) 184,320 Income before income tax expense 86,457 5,993 5,216 0 97,666 Income tax expense 17,033 1,625 1,266 0 19,924 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 69,424 4,368 3,950 0 77,742 Less: Net income attributable to noncontrolling interests 154 0 0 0 154 Net Income attributable to Tompkins Financial Corporation $ 69,270 $ 4,368 $ 3,950 $ 0 $ 77,588 Depreciation and amortization $ 9,912 $ 229 $ 51 $ 0 $ 10,192 Assets 7,564,342 41,812 28,616 (12,599) 7,622,171 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 2,418 2,398 89 0 4,905 Net loans and leases 5,208,658 0 0 0 5,208,658 Deposits 6,449,289 0 0 (11,537) 6,437,752 Total equity 660,334 31,455 25,900 0 717,689

Derivatives and Hedging Activit

Derivatives and Hedging Activities	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities	Derivatives and Hedging Activities Risk Management Objective of Using Derivatives The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities. The Company’s existing credit derivatives result from participation in loan participation arrangements, and therefore, are not used to manage interest rate risk in the Company’s assets or liabilities. Non-designated Hedges Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain customers. The Company has entered into risk participation agreements with other banks in commercial loan arrangements, where participating banks guarantee performance on borrower related interest rate swap contracts. These derivatives are not designated as hedges and therefore, changes in fair value are recognized in earnings. As of December 31, 2022 the Company has entered into a risk participation-in agreement with a notional value of $7.5 million. Under a risk participation-in agreement, a derivative liability, the Company assumes, or participates in, a portion of the credit risk associated with the interest rate swap position with the commercial borrower for a fee received from the other bank. Tabular Disclosure of Fair Values of Derivative Instruments on the Balance Sheet The table below presents the fair value of the Company’s derivative financial instruments as well as their classification on the consolidated statements of condition as of December 31, 2022 and December 31, 2021. The Company began entering into derivative transactions in the second quarter of 2022. Derivative Liabilities December 31, 2022 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Risk Participation Agreement 7,499 Other Liabilities $ 21 Total derivatives not designated as hedging instruments $ 21 Tabular Disclosure of the Effect of Derivatives Not Designated as Hedging Instruments on the Income statement The table below presents the effect of the Company's derivative financial instruments that are not designated as hedging instruments on the consolidated statements of income for the year-ended December 31, 2022. Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative (In thousands) Three Months Ended December 31, 2022 Year Ended December 31, 2022 Risk Participation Agreement Other income / (expense) $ 13 $ 57 Total $ 13 $ 57

Unaudited Quarterly Financial D

Unaudited Quarterly Financial Data	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	Unaudited Quarterly Financial Data The Company has adopted certain provisions within the amendments to Regulation S-K that eliminate tabular presentation of unaudited quarterly financial information. There have been no material retrospective changes to financial statements for any of the quarters within the fiscal years ended December 31, 2022 and December 31, 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis Of Presentation	Basis Of Presentation Tompkins Financial Corporation ("Tompkins" or "the Company") is a registered Financial Holding Company with the Federal Reserve Board pursuant to the Bank Holding Company Act of 1956, as amended, organized under the laws of New York State. 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. Tompkins is the parent company of Tompkins Community Bank, and Tompkins Insurance Agencies, Inc. ("Tompkins Insurance"). Tompkins Community Bank provides a full array of trust and investment services under the Tompkins Financial Advisors brand. Unless the context otherwise requires, the term "Company" refers to Tompkins Financial Corporation and its subsidiaries. The consolidated financial information included herein combines the results of operations, the assets, liabilities, and shareholders’ equity (including comprehensive income or loss) of the Company and all entities in which the Company has a controlling financial interest. All significant intercompany balances and transactions are eliminated in consolidation. The Company determines whether it has a controlling financial interest in an entity by first evaluating whether the entity is a voting interest entity or a variable interest entity under GAAP. Voting interest entities are entities in which the total equity investment at risk is sufficient to enable the entity to finance itself independently and provides the equity holders with the obligation to absorb losses, the right to receive residual returns and the right to make decisions about the entity’s activities. The Company consolidates voting interest entities in which it has all, or at least a majority of, the voting interest. As defined in applicable accounting standards, variable interest entities (VIEs) are entities that lack one or more of the characteristics of a voting interest entity. A controlling financial interest in a VIE is present when the Company has both the power and ability to direct the activities of the VIE that most significantly impact the VIE’s economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The consolidated financial statements have been prepared in accordance with GAAP. In preparing the financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclose contingent assets and liabilities, at the date of the financial statements and the reported amounts of revenue and expense during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the allowance for credit losses, valuation of goodwill and intangible assets, deferred income tax assets, and obligations related to employee benefits. 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’ consolidated financial statements are reclassified when necessary to conform to the current periods’ presentation.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents in the Consolidated Statements of Cash Flows include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, Federal funds sold, 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. Historically, banks have been required to maintain reserve balances by the Federal Reserve Bank. However, due to the COVID-19 pandemic, the Federal Reserve Board reduced reserve requirement ratios to zero percent effective March 26, 2020. The Federal Reserve Board has stated that it has no plans to re-impose reserve requirements, but that it may adjust reserve requirements ratios in the future if conditions warrant. At both December 31, 2022 and December 31, 2021, there was no reserve requirements for the Company's banking subsidiary.
Securities	Securities Management determines the appropriate classification of debt securities at the time of purchase. Securities are classified as held-to-maturity when the Company has the positive intent and ability to hold the securities to maturity. Held-to-maturity securities are stated at amortized cost. Debt securities not classified as held-to-maturity securities are classified as either available-for-sale or trading. Available-for-sale debt securities are stated at fair value with the unrealized gains and losses, net of tax, excluded from earnings and reported as a separate component of accumulated comprehensive income or loss, in shareholders’ equity. Trading securities are stated at fair value, with unrealized gains or losses included in earnings. Equity securities with a readily determinable fair value are reported at fair value with net unrealized gains and losses recognized in the consolidated statements of income. Certain equity securities that do not have a readily determinable fair value are stated at cost. Shares of stock of the Federal Home Loan Bank of New York, are also carried at cost. Premiums and discounts are amortized or accreted over the expected life or call date of the related security as an adjustment to yield using the interest method. Dividend and interest income are recognized when earned. Realized gains and losses on the sale of securities are included in net gain (loss) on securities transactions. The cost of securities sold is based on the specific identification method. Beginning January 1, 2020, for available-for-sale debt securities in an unrealized loss position, at least quarterly, the Company evaluates the securities 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. 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 Statements 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. However, if the Company intends to sell an impaired available-for-sale debt security or more likely than not will be required to sell such a security before recovering its amortized cost basis, the entire impairment amount must be recognized in earnings with a corresponding adjustment to the security’s amortized cost basis. Because the security’s amortized cost basis is adjusted to fair value, there is no ACL in this situation. Changes in the allowance for credit losses are recorded as provision (credit) for credit loss expense. Losses are charged against the ACL when management believes the uncollectability of an available-for-sale debt security is confirmed or when either of the criteria regarding intent or requirement to sell is met. 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. As of December 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 basis 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. Accrued interest receivable on securities is excluded from the estimate of credit losses.
Loans and Leases	Loans and Leases Loans are reported at their principal outstanding balance, net of deferred loan origination fees and costs, and unearned income. The Company has the ability and intent to hold its loans for the foreseeable future, except for certain residential real estate loans held-for-sale. The Company provides motor vehicle and equipment financing to its customers through direct financing leases. These leases are carried at the aggregate of lease payments receivable, plus estimated residual values, less unearned income. Unearned income on direct financing leases is amortized over the lease terms, resulting in a level rate of return. Residential real estate loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or estimated fair value. Fair value is determined on the basis of the rates quoted in the secondary market. Net unrealized losses attributable to changes in market interest rates are recognized through a valuation allowance by charges to income. Loans are generally sold on a non-recourse basis with servicing retained. Any gain or loss on the sale of loans is recognized at the time of sale as the difference between the recorded basis in the loan and the net proceeds from the sale. The Company may use commitments at the time loans are originated or identified for sale to mitigate interest rate risk. The commitments to sell loans and the commitments to originate loans held-for-sale at a set interest rate, if originated, are considered derivatives under Accounting Standard Codification ("ASC") Topic 815 Derivatives and Hedging . The impact of the estimated fair value adjustment was not significant to the consolidated financial statements. Interest income on loans is accrued and credited to income based upon the principal amount outstanding. Loan origination fees and costs are deferred and recognized over the life of the loan as an adjustment to yield. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Loans and leases, including individually evaluated loans, are generally classified as nonaccrual if they are past due as to maturity or payment of principal or interest for a period of more than 90 days, unless such loans are well secured and in the process of collection. Loans that are past due less than 90 days may also be classified as nonaccrual if repayment in full of principal or interest is in doubt. Loans may be returned to accrual status when all principal and interest amounts contractually due (including arrearages) are reasonably assured of repayment within an acceptable time period, and there is a sustained period (generally six consecutive months) of repayment performance by the borrower in accordance with the contractual terms of the loan agreement. 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. In general, the principal balance of a loan is charged off in full or in part when management concludes, based on the available facts and circumstances, that collection of principal in full is not probable. For commercial and commercial real estate loans, this conclusion is generally based upon a review of the borrower’s financial condition and cash flow, payment history, economic conditions, and the conditions in the various markets in which the collateral, if any, may be liquidated. In general, consumer loans are charged-off in accordance with regulatory guidelines which provides that such loans be charged-off when the Company becomes aware of the loss, such as from a triggering event that may include new information about a borrower’s intent/ability to repay the loan, bankruptcy, fraud or death, among other things, but in no case will the charge-off exceed specified delinquency timeframes. Such delinquency timeframes state that closed-end retail loans (loans with pre-defined maturity dates, such as real estate mortgages, home equity loans and consumer installment loans) that become past due 120 cumulative days and open-end retail loans (loans that roll-over at the end of each term, such as home equity lines of credit) that become past due 180 cumulative days should be classified as a loss and charged-off. For residential real estate loans, charge-off decisions are based upon past due status, current assessment of collateral value, and general market conditions in the areas where the properties are located.
Acquired Loans	Acquired Loans Acquired loans are recorded at fair value at the date of acquisition based on a discounted cash flow methodology that considers various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. Certain larger purchased loans are individually evaluated while other purchased loans are grouped together according to similar risk characteristics and are treated in the aggregate when applying various valuation techniques. These cash flow evaluations are inherently subjective as they require material estimates, all of which may be susceptible to significant change. Prior to January 1, 2020, loans acquired in a business combination that had evidence of deterioration of credit quality since origination and for which it was probable, at acquisition, that the Company would be unable to collect all contractually required payments receivable were considered purchased credit impaired ("PCI") loans. PCI loans were individually evaluated and recorded at fair value at the date of acquisition with no initial valuation allowance based on a discounted cash flow methodology that considered various factors including the type of loan and related collateral, classification status, fixed or variable interest rate, term of loan and whether or not the loan was amortizing, and a discount rate reflecting the Company’s assessment of risk inherent in the cash flow estimates. The difference between the undiscounted cash flows expected at acquisition and the investment in the loan, or the "accretable yield," was recognized as interest income on a level-yield method over the life of the loan. Contractually required payments for interest and principal that exceeded the undiscounted cash flows expected at acquisition, or the "non-accretable difference," were not recognized on the Statement of Condition and did not result in any yield adjustments, loss accruals or valuation allowances. Increases in expected cash flows, including prepayments, subsequent to the initial investment were recognized prospectively through adjustment of the yield on the loan over its remaining life. Decreases in expected cash flows were recognized as impairment. Valuation allowances on PCI loans reflected only losses incurred after the acquisition (meaning the present value of all cash flows expected at acquisition that ultimately were not to be received). Commencing January 1, 2020, in connection with the Company's adoption of ASU 2016-13 Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and its related amendments , loans acquired in a business combination that have experienced more-than-insignificant deterioration in credit quality since origination are considered purchased credit deteriorated ("PCD") loans. At the acquisition date, an estimate of expected credit losses is made for groups of PCD loans with similar risk characteristics and individual PCD loans without similar risk characteristics. This initial allowance for credit losses is allocated to individual PCD loans and added to the purchase price or acquisition date fair values to establish the initial amortized cost basis of the PCD loans. As the initial allowance for credit losses is added to the purchase price, there is no credit loss expense recognized upon acquisition of a PCD loan. Any difference between the unpaid principal balance of PCD loans and the amortized cost basis is considered to relate to noncredit factors and results in a discount or premium. Discounts and premiums are recognized through interest income on a level-yield method over the life of the loans. All loans considered to be PCI prior to January 1, 2020 were converted to PCD on that date.
Allowance for Credit Losses - Loans	Allowance for Credit Losses – Loans The Company adopted ASU 2016-13 on January 1, 2020 using the modified retrospective approach. The Company recorded a net increase to retained earnings of $1.7 million, upon adoption. The transition adjustment includes a decrease in the allowance for credit losses on loans of $2.5 million, and an increase in the allowance for credit losses on off-balance sheet credit exposures of $400,000, net of the corresponding decrease in deferred tax assets of $400,000. The following policies noted are under the current expected credit losses methodology. Under the current expected credit loss model, the ACL on loans is a valuation allowance estimated at the balance sheet date in accordance with GAAP that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. The Company estimates the ACL on loans based on the underlying assets’ amortized cost basis, which is the amount at which the financing receivable is originated or acquired, adjusted for applicable accretion or amortization of premium, discount, collection of cash, and charge-offs. In the event that collection of principal becomes uncertain, the Company has policies in place to reverse accrued interest in a timely manner. Therefore, the Company has made a policy election to exclude accrued interest from the amortized cost basis. Expected credit losses are reflected in the ACL through a charge to the provision for credit loss expense. When the Company deems all or a portion of a financial asset to be uncollectible, the appropriate amount is written off and the ACL is reduced by the same amount. In general, the principal balance of a loan is charged off in full or in part when management concludes, based on the available facts and circumstances, that collection of principal in full is not probable. In addition, the Company has reserves for expected recoveries where the Company reviews the prior four quarter charge offs and applies a recovery rate based on the Company’s historical experience. Subsequent recoveries, if any, are credited to the ACL when received. The Company measures expected credit losses of financial assets at the loan level by segment, by pooling loans when the financial assets share similar risk characteristics. Depending on the nature of the pool of financial assets with similar risk characteristics, the Company uses a discounted cash flow ("DCF") method to estimate the expected credit losses. Allowance on loans that do not share risk characteristics are evaluated on an individual basis. The Company assigns a credit risk rating to all commercial and commercial real estate loans. The Company reviews commercial and commercial real estate loans rated Substandard or worse, on nonaccrual, and greater than $250,000 for loss potential and when deemed appropriate, assigns an allowance based on an individual evaluation. The Company’s methodologies for estimating the ACL consider available relevant information about the collectability of cash flows, including information about past events, current conditions, and reasonable and supportable forecasts. The methodologies apply historical loss information, adjusted for asset-specific characteristics, economic conditions at the measurement date, and forecasts about future economic conditions expected to exist through the contractual lives of the financial assets that are reasonable and supportable, to the identified pools of financial assets with similar risk characteristics for which the historical loss experience was observed. The Company’s methodologies revert back to average historical loss information on a straight line basis over eight quarters when it can no longer develop reasonable and supportable forecasts. The Company has identified the following pools of financial assets with similar risk characteristics for measuring expected credit losses: commercial, commercial real estate, residential, home equity, consumer and leases. This segmentation was selected based on the differences in the risk profile of each of these categories and aligns well with regulatory reporting categories. This segmentation separates borrower type, collateral type and the nature of the loan. The differences in risk profiles of these segments enable the ACL to be more precise in its allocation due to the inherent risk in these specific portfolios. Discounted Cash Flow Method The Company uses the DCF method to estimate expected credit losses for the commercial, commercial real estate, residential, home equity, and consumer loan pools. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for exposure at default using estimated prepayment speeds, time to recovery, probability of default, and loss given default. The modeling of expected prepayment speeds, and time to recovery are based on historical internal 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 loan pools utilizing the DCF method, management utilizes and forecasts 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 an 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 model considers a base case forecast and two alternative forecasts and assigns weightings to these three scenarios based on current conditions and expectations for future conditions. The combination of adjustments for credit expectations (default and loss) and timing expectations (prepayment, curtailment, and time to recovery) 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 an instrument-level net present value of expected cash flows ("NPV"). An ACL is established for the difference between the instrument’s NPV and amortized cost basis. The model also considers the need to qualitatively adjust expected loss estimates for information not already captured in the loss estimation process. These qualitative factors include, but are not limited to, those suggested by the Interagency Policy Statement on Allowances for Credit Losses. These qualitative factor adjustments may increase or decrease the Company's estimate of expected credit losses. Due to the size and characteristics of the leasing portfolio, the remaining life method, using the historical loss rate of the commercial and industrial segment, is used to determine the allowance for credit losses. Individually Evaluated Financial Assets Loans that do not share common risk characteristics are evaluated on an individual basis. For collateral dependent financial assets 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 financial asset 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 less cost to sell, and the amortized cost basis of the asset as of the measurement date. The ACL may be zero if the fair value of the collateral at the measurement date exceeds the amortized cost basis of the financial asset. The Company’s estimate of the ACL reflects losses expected over the remaining contractual life of the assets. The contractual term does not consider extensions, renewals or modifications unless the Company has identified an expected troubled debt restructuring. For acquired credit impaired loans accounted for under FASB ASC Topic 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality, ("ASC Topic 310-30"), the Company’s allowance for loan and lease losses was estimated based upon our expected cash flows for these loans. To the extent that we experienced a deterioration in borrower credit quality resulting in a decrease in our expected cash flows subsequent to the acquisition of the loans, an allowance for loan losses would be established based on our estimate of future credit losses over the remaining life of the loans. For acquired non-credit impaired loans accounted for under FASB ASC Topic 310-20, Nonrefundable Fees and Other Costs, ("ASC Topic 310-20"), the Company’s allowance for loan and lease losses was maintained through provisions for loan losses based upon an evaluation process that was similar to our evaluation process used for originated loans. This evaluation, which included a review of loans on which full collectability may not be reasonably assured, it considered, among other matters, the estimated fair value of the underlying collateral, economic conditions, historical net loan loss experience, carrying value of the loans, which included the remaining net purchase discount or premium, and other factors that warrant recognition in determining our allowance for loan losses. Troubled Debt Restructuring A loan that has been modified or renewed is considered a troubled debt restructuring ("TDR") when two conditions are met: 1) the borrower is experiencing financial difficulty and 2) concessions are made for the borrower's benefit that would not otherwise be considered for a borrower or transaction with similar credit risk characteristics. The Company’s ACL reflects all effects of a TDR when an individual asset is specifically identified as a reasonably expected TDR. The Company has determined that a TDR is reasonably expected no later than the point when the lender concludes that modification is the best course of action and it is at least reasonably possible that the troubled borrower will accept some form of concession from the lender to avoid a default. Reasonably expected TDRs and executed non-performing TDRs are evaluated individually to determine the required ACL. TDRs performing in accordance with their modified contractual terms for a reasonable period of time, generally six months, may be included in the Company’s existing pools based on the underlying risk characteristics of the loan to measure the ACL. 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, unused lines of credit and commercial letters of credit, issued to meet customer financing needs. 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 cancellable, through a charge to the provision for credit loss expense for off-balance sheet credit exposures included in other noninterest expense in the Company’s Consolidated Statements of Income. The ACL on off-balance sheet credit exposures is estimated by loan segment at each balance sheet date under the current expected credit loss model using similar methodologies as portfolio loans, taking into consideration the likelihood that funding will occur, and is included in other liabilities on the Company’s Statements of Condition.
Premises and Equipment	Premises and Equipment Land is carried at cost. Premises and equipment are stated at cost, less allowances for depreciation. The provision for depreciation for financial reporting purposes is computed generally by the straight-line method at rates sufficient to write-off the cost of such assets over their estimated useful lives. Buildings are amortized over a period of 10-39 years, and furniture, fixtures, and equipment are amortized over a period of 2-20 years. Leasehold improvements are generally depreciated over the lesser of the lease term or the estimated lives of the improvements. Maintenance and repairs are charged to expense as incurred. Gains or losses on disposition are reflected in earnings.
Other Real Estate Owned	Other Real Estate Owned Other real estate owned consists of properties formerly pledged as collateral to loans, which have been acquired by the Company through foreclosure proceedings or acceptance of a deed in lieu of foreclosure. Upon transfer of a loan to foreclosure status, an appraisal is generally obtained and any excess of the loan balance over the fair value, less estimated costs to sell, is charged against the allowance for credit losses. Expenses and subsequent adjustments to the fair value are treated as other operating expense.
Goodwill	Goodwill Goodwill represents the excess of purchase price over the fair value of assets acquired in a transaction using purchase accounting. Goodwill has an indefinite useful life and is not amortized, but is tested for impairment. Goodwill impairment tests are performed on an annual basis or when events or circumstances dictate. On January 1, 2020, the Company adopted ASU 2017-04 , "Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment", which eliminates the entities requirement to compute the implied fair value. The Company tests goodwill annually as of December 31 st . The Company has the option to perform a qualitative assessment of goodwill, which considers company-specific and economic characteristics that might impact its carrying value. If based on this qualitative assessment, it is more likely than not that the fair value of the reporting unit is less than its carrying amount, then a quantitative test (Step 1) is performed, which compares the fair value of the reporting unit to the carrying amount of the reporting unit in order to identify potential impairment. If the estimated fair value of a reporting unit exceeds its carrying amount, the goodwill of the reporting unit is not considered impaired. The implied fair value of goodwill is determined in the same manner as goodwill that is recognized in a business combination. Significant judgment and estimates are involved in estimating the fair value of the assets and liabilities of the reporting units.
Other Intangible Assets	Other Intangible Assets Other intangible assets include core deposit intangibles, customer related intangibles, covenants not to compete, and mortgage servicing rights. Core deposit intangibles represent a premium paid to acquire a base of stable, low cost deposits in the acquisition of a bank, or a bank branch, using purchase accounting. The amortization period for core deposit intangible ranges from 5 to 10 years, using an accelerated method. The covenants not to compete are amortized on a straight-line basis over 3 to 6 years, while customer related intangibles are amortized on an accelerated basis over a range of 6 to 15 years. The amortization period is monitored to determine if circumstances require such periods to be revised. The Company periodically reviews its intangible assets for changes in circumstances that may indicate the carrying amount of the asset is impaired. The Company tests its intangible assets for impairment on an annual basis or more frequently if conditions indicate that an impairment loss has more likely than not been incurred.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred taxes are reviewed quarterly and reduced by a valuation allowance if, based upon the information available, it is more likely than not that some or all of the deferred tax assets will not be realized. Realization of deferred tax assets is dependent upon the generation of a sufficient level of future taxable income and recoverable taxes paid in prior years. Although realization is not assured, management believes it is more likely than not that all of the deferred tax assets will be realized. The Company’s policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the Consolidated Statements of Income.
Tax Credit Investments	Tax Credit InvestmentsThe Company accounts for its investments in qualified affordable housing projects using the proportional amortization method. Under that method, the Company amortizes the initial cost of the investment in proportion to the tax credits and other tax benefits received and recognizes the net investment performance in the income statement as a component of income tax expense.
Securities Sold Under Agreements to Repurchase	Securities Sold Under Agreements to Repurchase Securities sold under agreements to repurchase (repurchase agreements) are agreements in which the Company transfers the underlying securities to a third-party custodian’s account that explicitly recognizes the Company’s interest in the securities. The agreements are accounted for as secured financing transactions provided the Company maintains effective control over the transferred securities and meets other criteria as specified in FASB ASC Topic 860, Transfers and Servicing ("ASC Topic 860"). The Company’s agreements are accounted for as secured financings; accordingly, the transaction proceeds are reflected as liabilities and the securities underlying the agreements continue to be carried in the Company’s securities portfolio.
Treasury Stock	Treasury Stock The cost of treasury stock is shown on the Consolidated Statements of Condition as a separate component of shareholders’ equity, and is a reduction to total shareholders’ equity. Shares are released from treasury at fair value, identified on an average cost basis.
Trust and Investment Services	Trust and Investment Services Assets held in fiduciary or agency capacities for customers are not included in the accompanying Consolidated Statements of Condition, since such items are not assets of the Company. Fees associated with providing trust and investment services are included in noninterest income. Additional information on trust and investment fees is presented in Note 14 - "Revenue Recognition."
Earnings Per Share	Earnings Per Share Basic earnings per share is calculated by dividing net income available to common shareholders by the weighted average number of shares outstanding during the year, exclusive of shares represented by the unvested portion of restricted stock and restricted stock units. Diluted earnings per share is calculated by dividing net income available to common shareholders by the weighted average number of shares outstanding during the year plus the dilutive effect of the unvested portion of restricted stock and restricted stock units and stock issuable upon conversion of common stock equivalents (primarily stock options) or certain other contingencies. The Company uses authoritative accounting guidance under ASC Topic 260, Earnings Per Share , which provides that unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities and shall be included in the computation of earnings per share pursuant to the two-class method. The Company has issued stock-based compensation awards that included restricted stock awards that contain such rights and are thus considered participating securities. The Company has also issued restricted stock awards that do not contain non-forfeitable rights to dividends or dividend equivalents.
Segment Reporting	Segment ReportingThe Company manages its operations through three reportable business segments in accordance with the standards set forth in FASB ASC Topic 280, "Segment Reporting". The three segments are: (i) banking ("Banking"), (ii) insurance ("Tompkins Insurance Agencies, Inc.") and (iii) wealth management ("Tompkins Financial Advisors"). The Company’s insurance services and wealth management services are managed separately from the Bank.
Comprehensive Income (Loss)	Comprehensive Income (Loss) For the Company, comprehensive income (loss) represents net income plus the net change in unrealized gains or losses on available-for-sale debt securities for the period (net of taxes), and the actuarial gain or loss and amortization of unrealized amounts in the Company’s defined-benefit retirement and pension plan, supplemental employee retirement plan, and post-retirement life and healthcare benefit plan (net of taxes), and is presented in the Consolidated Statements of Comprehensive Income (Loss) and Consolidated Statements of Changes in Shareholders’ Equity. Accumulated other comprehensive income (loss) represents the net unrealized gains or losses on available-for-sale debt securities (net of tax) and unrecognized net actuarial gain or loss, unrecognized prior service costs, and unrecognized net initial obligation (net of tax) in the Company’s defined-benefit retirement and pension plan, supplemental employee retirement plan, and post-retirement life and healthcare benefit plan.
Pension and Other Employee Benefits	Pension and Other Employee Benefits The Company maintains noncontributory defined-benefit and defined contribution plans, which cover substantially all employees of the Company. In addition, the Company also maintains supplemental employee retirement plans for certain executives and a post-retirement life and healthcare plan. These plans are discussed in detail in Note 11 "Employee Benefit Plans". The Company incurs certain employment-related expenses associated with these plans. In order to measure the expense associated with these plans, various assumptions are made including the discount rate used to value certain liabilities, expected return on plan assets, anticipated mortality rates, and expected future healthcare costs. The assumptions are based on historical experience as well as current facts and circumstances. A third-party actuarial firm is used to assist management in measuring the expense and liability associated with the plans. The Company uses a December 31 measurement date for its plans. As of the measurement date, plan assets are determined based on fair value, generally representing observable market prices. The projected benefit obligation is primarily determined based on the present value of projected benefit distributions at an assumed discount rate. The expenses associated with these plans are charged to current operating expenses. The Company recognizes an asset for a plan’s overfunded status or a liability for a plan’s underfunded status in the Company’s consolidated statements of condition, and recognizes changes in the funded status of these plans in comprehensive income, net of applicable taxes, in the year in which the change occurred.
Fair Value Measurements	Fair Value Measurements The Company accounts for the provisions of FASB ASC Topic 820, Fair Value Measurements and Disclosures ("ASC Topic 820"), for financial assets and financial liabilities. ASC Topic 820 defines fair value, establishes a framework for measuring fair value in accordance with GAAP, and expands disclosures about fair value measurements. See Note 19 "Fair Value Measurements". In general, fair values of financial instruments are based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality and the Company’s creditworthiness, among others.
Revenue Recognition	Revenue Recognition Under ASU 2014-09 Revenue From contracts With Customers (Topic 606)
Lessee, Leases	Leases The Company leases certain office facilities and office equipment under operating leases. The Company also own certain office facilities which it leases to outside parties under operating lessor leases; however, such leases are not significant. For operating leases other than those considered to be short-term, defined as leases of 12 months or less, the Company recognizes operating lease right-of-use ("ROU") assets and related lease liabilities at the time of lease commencement. ROU assets represent the Company's right to use the underlying asset for the lease term and the lease liabilities represent the Company's obligation to make lease payments under the leases. ROU assets and operating lease liabilities are reported as components of accrued interest and other assets and other liabilities, respectively, on our accompanying consolidated balance sheets. Leases with terms of 12 months or less are recognized in the income statement over the lease term. In recognizing ROU assets and related lease liabilities, the Company accounts for lease and non-lease components (such as taxes,insurance, and common area maintenance costs) separately as such amounts are generally readily determinable under our lease contracts. To estimate the present value of lease payments over the expected lease term, the Company uses interest rates on advances from the FHLB at the time of commencement. The Company's lease term may include options to extend or terminate the leases when it is reasonably certain that the option will be exercised. Lease expense is recognized on a straight-line basis over the lease term and is included net occupancy expense of premises in the Company consolidated statements of income.

Securities (Tables)

Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of available-for-sale securities	The following tables summarize available-for-sale debt securities held by the Company at December 31, 2022 and 2021: December 31, 2022 Available-for-Sale Debt Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasuries $ 190,170 $ 0 $ 22,919 $ 167,251 Obligations of U.S. Government sponsored entities 681,192 0 80,025 601,167 Obligations of U.S. states and political subdivisions 93,599 8 8,326 85,281 Mortgage-backed securities – residential, issued by U.S. Government agencies 58,727 12 6,071 52,668 U.S. Government sponsored entities 805,603 0 119,381 686,222 U.S. corporate debt securities 2,500 0 122 2,378 Total available-for-sale debt securities $ 1,831,791 $ 20 $ 236,844 $ 1,594,967 December 31, 2021 Available-for-Sale Debt Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value 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	December 31, 2022 Held-to-Maturity Securities (In thousands) Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value U.S. Treasuries $ 86,478 $ 0 $ 12,937 $ 73,541 Obligations of U.S. Government sponsored entities 225,866 $ 0 37,715 188,151 Total held-to-maturity debt securities $ 312,344 $ 0 $ 50,652 $ 261,692 Held-to-Maturity Securities December 31, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses 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 December 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity securities: Due after five years through ten years $ 312,344 $ 261,692 Total held-to-maturity debt securities $ 312,344 $ 261,692 December 31, 2021 (In thousands) Amortized Cost Fair Value Held-to-maturity securities: Due after five years through ten years $ 284,009 $ 282,288 Total held-to-maturity debt securities $ 284,009 $ 282,288
Schedule of sales transactions of available-for-sale securities	The following table sets forth information with regard to sales transactions of debt securities available-for-sale: Year ended December 31, (In thousands) 2022 2021 2020 Proceeds from sales $ 160,638 $ 142,679 $ 42,333 Gross realized gains 0 1,126 179 Gross realized losses (11,916) (851) 0 Net (loss) gain on sales of available-for-sale debt securities $ (11,916) $ 275 $ 179
Schedule of debt securities, available for sale with unrealized losses	The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2022: December 31, 2022 Available-for-Sale Debt Securities 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 $ 28,602 $ 2,132 $ 138,649 $ 20,787 $ 167,251 $ 22,919 Obligations of U.S. Government sponsored entities 143,794 7,508 457,373 72,517 601,167 80,025 Obligations of U.S. states and political subdivisions 46,638 2,385 33,435 5,941 80,073 8,326 Mortgage-backed securities – residential, issued by U.S. Government agencies 22,945 1,258 29,356 4,813 52,301 6,071 U.S. Government sponsored entities 186,690 16,869 499,532 102,512 686,222 119,381 U.S. corporate debt securities 0 0 2,378 122 2,378 122 Total available-for-sale debt securities $ 428,669 $ 30,152 $ 1,160,723 $ 206,692 $ 1,589,392 $ 236,844 The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2021: December 31, 2021 Available-for-Sale Debt Securities 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 December 31, 2022: December 31, 2022 Held-to-Maturity Securities 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 $ 0 $ 0 $ 73,542 $ 12,937 $ 73,542 $ 12,937 Obligations of U.S. Government sponsored entities 24,543 3,903 163,607 33,812 188,150 37,715 Total held-to-maturity securities $ 24,543 $ 3,903 $ 237,149 $ 46,749 $ 261,692 $ 50,652 The following table summarizes held-to-maturity debt securities that had unrealized losses at December 31, 2021 : December 31, 2021 Held-to-Maturity Securities 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 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	December 31, 2022 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 50,922 $ 50,269 Due after one year through five years 508,880 459,721 Due after five years through ten years 367,743 314,408 Due after ten years 39,916 31,679 Total 967,461 856,077 Mortgage-backed securities 864,330 738,890 Total available-for-sale debt securities $ 1,831,791 $ 1,594,967 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)	12 Months Ended
	Dec. 31, 2022
Loans and Leases Receivable Disclosure [Abstract]
Schedule of loans and leases	Loans and Leases at December 31, 2022 and December 31, 2021 were as follows: December 31, (In thousands) 2022 2021 Commercial and industrial Agriculture $ 85,073 $ 99,172 Commercial and industrial other 705,700 699,121 PPP loans* 756 71,260 Subtotal commercial and industrial 791,529 869,553 Commercial real estate Construction 201,116 178,582 Agriculture 214,963 195,973 Commercial real estate other 2,437,339 2,278,599 Subtotal commercial real estate 2,853,418 2,653,154 Residential real estate Home equity 188,623 182,671 Mortgages 1,346,318 1,290,911 Subtotal residential real estate 1,534,941 1,473,582 Consumer and other Indirect 2,224 4,655 Consumer and other 75,412 67,396 Subtotal consumer and other 77,636 72,051 Leases 16,134 13,948 Total loans and leases $ 5,273,658 $ 5,082,288 Less: unearned income and deferred costs and fees (4,747) (6,821) Total loans and leases, net of unearned income and deferred costs and fees $ 5,268,911 $ 5,075,467 *SBA Paycheck Protection Program ("PPP")
Schedule of loans to related parties	Loan transactions with related parties are summarized as follows: December 31, (In thousands) 2022 2021 Balance at beginning of year $ 21,903 $ 49,080 Loans to new directors/executive officers 0 0 New loans and advancements 25,545 7,274 Loan payments (16,964) (34,451) Balance at end of year $ 30,484 $ 21,903
Schedule of age analysis of past due loans	The below table is an aging analysis of past due loans, segregated by class of loans as of December 31, 2022 and 2021. December 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 $ 58 $ 0 $ 0 $ 58 $ 85,015 $ 85,073 Commercial and industrial other 50 381 82 513 705,187 705,700 PPP loans* 0 0 0 0 756 756 Subtotal commercial and industrial 108 381 82 571 790,958 791,529 Commercial real estate Construction 0 0 0 0 201,116 201,116 Agriculture 128 0 0 128 214,835 214,963 Commercial real estate other 0 0 11,449 11,449 2,425,890 2,437,339 Subtotal commercial real estate 128 0 11,449 11,577 2,841,841 2,853,418 Residential real estate Home equity 435 204 1,628 2,267 186,356 188,623 Mortgages 1,748 0 6,802 8,550 1,337,768 1,346,318 Subtotal residential real estate 2,183 204 8,430 10,817 1,524,124 1,534,941 Consumer and other Indirect 66 31 53 150 2,074 2,224 Consumer and other 52 19 112 183 75,229 75,412 Subtotal consumer and other 118 50 165 333 77,303 77,636 Leases 0 0 0 0 16,134 16,134 Total loans and leases $ 2,537 $ 635 $ 20,126 $ 23,298 $ 5,250,360 $ 5,273,658 Less: unearned income and deferred costs and fees 0 0 0 0 (4,747) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 2,537 $ 635 $ 20,126 $ 23,298 $ 5,245,613 $ 5,268,911 *SBA Paycheck Protection Program ("PPP") 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 *SBA Paycheck Protection Program ("PPP")
Schedule of loans on nonaccrual status	The following table presents 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. December 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 $ 411 $ 618 $ 25 Subtotal commercial and industrial 411 618 25 Commercial real estate Agriculture 186 186 0 Commercial real estate other 13,101 13,672 0 Subtotal commercial real estate 13,287 13,858 0 Residential real estate Home equity 318 2,391 0 Mortgages 1,177 11,153 0 Subtotal residential real estate 1,495 13,544 0 Consumer and other Indirect 0 94 0 Consumer and other 0 175 0 Subtotal consumer and other 0 269 0 Total loans and leases $ 15,193 $ 28,289 $ 25 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 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)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of originated and acquired credit losses by portfolio segment	Changes in the allowance for credit losses for the years ended December 31, 2022, 2021 and 2020 are summarized as follows: Allowance for Credit Losses - Loans and Leases (In thousands) 2022 2021 2020 Total allowance at beginning of year $ 42,843 $ 51,669 $ 39,892 Impact of adopting ASU 2016-13 0 0 (2,534) Provision (credit) for credit loss expense 2,499 (2,805) 16,151 Recoveries on loans and leases 1,798 1,725 631 Charge-offs on loans and leases (1,206) (7,746) (2,471) Total allowance at end of year $ 45,934 $ 42,843 $ 51,669 Allowance for Credit Losses - Off-Balance Sheet Credit Exposures (In thousands) 2022 2021 2020 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,506 $ 1,920 $ 476 Impact of adopting ASU 2016-13 0 0 382 Provision for credit loss expense related to off-balance sheet credit exposures 290 586 1,062 Liabilities for off-balance sheet credit exposures at end of period $ 2,796 $ 2,506 $ 1,920 The following tables detail activity in the allowance for credit losses for loans for the years ended December 31, 2022 and 2021. The allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. December 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 (559) (50) (53) (544) 0 (1,206) Recoveries 195 951 346 306 0 1,798 Provision for credit loss expense 68 1,573 722 104 32 2,499 Ending Balance $ 6,039 $ 27,287 $ 11,154 $ 1,358 $ 96 $ 45,934 December 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 (274) (6,957) (77) (438) 0 (7,746) Recoveries 118 1,175 236 196 0 1,725 (Credit) provision for credit loss expense (2,748) 49 (277) 172 (1) (2,805) Ending Balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 The following tables 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 as of December 31, 2022 and 2021: December 31, 2022 (In thousands) Real Estate Business Assets Other Total ACL Allocation Commercial and Industrial $ 642 $ 28 $ 0 $ 670 $ 0 Commercial Real Estate 13,209 0 78 13,287 0 Residential Real Estate 188 0 0 188 3 Total $ 15,554 $ 28 $ 78 $ 15,660 $ 3 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 Residential Real Estate 32 0 0 32 1 Total $ 13,508 $ 395 $ 2,259 $ 16,162 $ 67
Schedule of troubled debt restructurings	The following tables present loans by class modified in 2022 and 2021 as troubled debt restructurings. Post-modification balances reflect paydowns and charge-offs at time of modification. December 31, 2022 Year Ended Defaulted TDRs 2 (In thousands) Number of Pre- Post-Modification Outstanding Recorded Investment Number of Post- Residential real estate Mortgages 7 $ 714 $ 714 1 $ 87 Total 7 $ 714 $ 714 1 $ 87 1 Represents the following concessions: extension of term and reduction of rate. 2 TDRs that defaulted during the 12 months ended December 31, 2022, that had been restructured in the prior twelve months. December 31, 2021 Year Ended Defaulted TDRs 2 (In thousands) Number of Pre- Post-Modification Outstanding Recorded Investment Number of Post- Residential real estate Home equity 1 2 $ 219 $ 219 1 $ 201 Total 2 $ 219 $ 219 1 $ 201 1 Represents the following concessions: extension of term and reduction of rate. 2 TDRs that defaulted during the 12 months ended December 31, 2021, that had been restructured in the prior twelve months.
Schedule of credit quality indicators on loans by class of commercial and industrial loans and commercial real estate loans	The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 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: Pass $ 124,190 $ 79,861 $ 38,158 $ 41,391 $ 33,238 $ 156,038 $ 215,890 $ 6,466 $ 695,232 Special Mention 0 127 421 285 271 1,380 501 0 2,985 Substandard 0 111 442 35 733 503 5,659 0 7,483 Total Commercial and Industrial - Other $ 124,190 $ 80,099 $ 39,021 $ 41,711 $ 34,242 $ 157,921 $ 222,050 $ 6,466 $ 705,700 Commercial and Industrial - PPP: Pass $ 0 $ 416 $ 340 $ 0 $ 0 $ 0 $ 0 $ 0 $ 756 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 $ 416 $ 340 $ 0 $ 0 $ 0 $ 0 $ 0 $ 756 Commercial and Industrial - Agriculture: Pass $ 16,694 $ 4,120 $ 4,944 $ 4,186 $ 7,734 $ 4,883 $ 42,097 $ 215 $ 84,873 Special Mention 0 58 0 0 0 0 50 0 108 Substandard 0 0 71 0 0 16 5 0 92 Total Commercial and Industrial - Agriculture $ 16,694 $ 4,178 $ 5,015 $ 4,186 $ 7,734 $ 4,899 $ 42,152 $ 215 $ 85,073 Commercial Real Estate Pass $ 342,311 $ 367,104 $ 311,607 $ 279,587 $ 203,016 $ 812,563 $ 10,906 $ 24,503 $ 2,351,597 Special Mention 643 3,406 1,688 11,462 2,555 25,361 0 0 45,115 Substandard 78 110 0 3,394 1,692 35,221 132 0 40,627 Total Commercial Real Estate $ 343,032 $ 370,620 $ 313,295 $ 294,443 $ 207,263 $ 873,145 $ 11,038 $ 24,503 $ 2,437,339 Commercial Real Estate - Agriculture: Pass $ 33,241 $ 24,125 $ 22,831 $ 25,576 $ 37,835 $ 65,112 $ 3,131 $ 1,235 $ 213,086 Special Mention 0 0 0 401 0 1,142 0 0 1,543 Substandard 0 0 0 186 38 110 0 0 334 Total Commercial Real Estate - Agriculture $ 33,241 $ 24,125 $ 22,831 $ 26,163 $ 37,873 $ 66,364 $ 3,131 $ 1,235 $ 214,963 Commercial Real Estate - Construction Pass $ 23,105 $ 75,245 $ 27,584 $ 14,842 $ 9,083 $ 7,268 $ 42,701 $ 1,288 $ 201,116 Special Mention 0 0 0 0 0 0 0 0 0 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial Real Estate - Construction $ 23,105 $ 75,245 $ 27,584 $ 14,842 $ 9,083 $ 7,268 $ 42,701 $ 1,288 $ 201,116 The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2022, continued. (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 3,030 $ 1,062 $ 637 $ 992 $ 792 $ 3,183 $ 175,451 $ 1,085 $ 186,232 Nonperforming 0 0 0 14 0 25 2,352 0 2,391 Total Residential - Home Equity $ 3,030 $ 1,062 $ 637 $ 1,006 $ 792 $ 3,208 $ 177,803 $ 1,085 $ 188,623 Residential - Mortgages Performing $ 187,129 $ 272,235 $ 239,584 $ 117,391 $ 66,605 $ 452,221 $ 0 $ 0 $ 1,335,165 Nonperforming 218 335 628 682 1,552 7,738 0 0 11,153 Total Residential - Mortgages $ 187,347 $ 272,570 $ 240,212 $ 118,073 $ 68,157 $ 459,959 $ 0 $ 0 $ 1,346,318 Consumer - Direct Performing $ 31,243 $ 13,999 $ 7,372 $ 6,138 $ 4,386 $ 8,029 $ 4,070 $ 0 $ 75,237 Nonperforming 0 0 3 93 76 0 3 $ 0 175 Total Consumer - Direct $ 31,243 $ 13,999 $ 7,375 $ 6,231 $ 4,462 $ 8,029 $ 4,073 $ 0 $ 75,412 Consumer - Indirect Performing $ 0 $ 156 $ 146 $ 1,092 $ 635 $ 101 $ 0 $ 0 $ 2,130 Nonperforming 0 0 0 76 10 8 0 0 94 Total Consumer - Indirect $ 0 $ 156 $ 146 $ 1,168 $ 645 $ 109 $ 0 $ 0 $ 2,224 The following tables present credit quality indicators (internal risk grade) by class of commercial and industrial loans and commercial real estate loans as of 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: 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 2,316 1,660 0 4,165 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 table presents credit quality indicators by total loans on an amortized cost basis by origination year as of December 31, 2021, continued. (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

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	(In thousands) Banking Insurance Wealth Management Total Balance at January 1, 2021 $ 64,369 $ 19,867 $ 8,211 $ 92,447 Acquisitions 0 0 0 0 Balance at December 31, 2021 64,369 19,867 8,211 92,447 Adjustment to goodwill 155 0 0 155 Balance at December 31, 2022 $ 64,524 $ 19,867 $ 8,211 $ 92,602
Schedule of amortizing intangible assets	The following table provides information regarding the Company's amortizing intangible assets: December 31, 2022 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (In thousands) Amortized intangible assets: Core deposit intangible $ 18,774 $ 18,774 $ 0 Customer relationships 9,048 7,632 1,416 Other intangibles 6,887 5,595 1,292 Total intangible assets $ 34,709 $ 32,001 $ 2,708 December 31, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount (In thousands) Amortized intangible assets: Core deposit intangible $ 18,774 $ 18,269 $ 505 Customer relationships 9,048 7,282 1,766 Other intangibles 6,821 5,449 1,372 Total intangible assets $ 34,643 $ 31,000 $ 3,643
Schedule of estimated amortization expense	The estimated aggregate future amortization expense for intangible assets remaining as of December 31, 2022 is as follows: Estimated amortization expense: 1 (In thousands) For the year ended December 31, 2023 $ 334 For the year ended December 31, 2024 294 For the year ended December 31, 2025 264 For the year ended December 31, 2026 225 For the year ended December 31, 2027 196 1 Excludes the amortization of mortgage servicing rights. Amortization of mortgage servicing rights was $128,000 in 2022, $182,000 in 2021 and $221,000 in 2020.

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of premise and equipment	Premises and equipment at December 31 were as follows: (In thousands) 2022 2021 Land $ 8,063 $ 9,195 Premises and equipment 106,297 105,164 Furniture, fixtures, and equipment 87,619 83,803 Accumulated depreciation and amortization (119,839) (112,746) Total $ 82,140 $ 85,416
Schedule of depreciation and amortization	Depreciation and amortization expenses in 2022, 2021, and 2020 are included in operating expenses as follows: (In thousands) 2022 2021 2020 Premises $ 2,500 $ 2,599 $ 2,608 Furniture, fixtures, and equipment 5,138 5,367 5,225 Total $ 7,638 $ 7,966 $ 7,833
Schedule of components of operating lease expense	The components of operating lease expense, primarily included in “Net occupancy expense of premises,” in 2022, 2021, and 2020 were as follows: (In thousands) 2022 2021 2020 Operating lease cost $ 4,654 $ 4,939 $ 4,905 Variable lease cost 695 668 674 Short-term lease cost 2 2 5 Sublease income (11) (25) (32) Total lease cost $ 5,340 $ 5,584 $ 5,552 Other information related to operating leases for 2022 and 2021 was as follows: (In thousands) 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 4,389 $ 6,482 Weighted-average remaining lease term on operating leases 13.45 13.68 Weighted-average discount rates on operating leases 3.47 % 3.53 % Right-of-use assets obtained in exchange for lease liabilities 2,498 2,280
Schedule of future minimum lease payments	The following table reconciles future undiscounted lease payments due under non-cancelable operating leases (those amounts subject to recognition) to the aggregate operating lessee lease liability as of December 31, 2022: (In thousands) December 31, 2022 2023 $ 3,995 2024 3,919 2025 3,622 2026 3,511 2027 3,172 2028 and subsequent years 25,987 Total lease payments 44,206 Less: Interest 9,705 Present value of lease liabilities $ 34,501

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2022
Deposits [Abstract]
Schedule of maturities of time deposits	Scheduled maturities of time deposits at December 31, 2022, were as follows: (In thousands) Less than $250,000 $250,000 and over Total Maturity Three months or less $ 99,641 $ 59,426 $ 159,067 Over three through six months 65,894 42,179 108,073 Over six through twelve months 122,786 53,569 176,355 Total due in 2023 $ 288,321 $ 155,174 $ 443,495 2024 91,467 26,836 118,303 2025 47,929 9,743 57,672 2026 5,745 957 6,702 2027 5,221 0 5,221 Thereafter 18 0 18 Total $ 438,701 $ 192,710 $ 631,411

Securities Sold Under Agreeme_2

Securities Sold Under Agreements to Repurchase and Federal Funds Purchased (Tables)	12 Months Ended
	Dec. 31, 2022
Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned [Abstract]
Schedule of securities sold under agreements to repurchase	Information regarding securities sold under agreements to repurchase and Federal funds purchased is detailed in the following tables for the years ended December 31: Securities Sold Under Agreements to Repurchase (In thousands) 2022 2021 2020 Total outstanding at December 31 $ 56,278 $ 66,787 $ 65,845 Maximum month-end balance 67,810 78,420 72,883 Average balance during the year 57,126 58,627 55,973 Weighted average rate at December 31 0.10 % 0.10 % 0.11 % Average interest rate paid during the year 0.10 % 0.11 % 0.17 % Federal Funds Purchased Average balance during the year 0 0 0 Weighted average rate at December 31 N/A N/A N/A Average interest rate paid during the year 0.00 % 0.00 % 0.00 %

Other Borrowings (Tables)

Other Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of borrowings	The following table summarized the Company’s borrowings as of December 31: (In thousands) 2022 2021 Overnight FHLB advances $ 241,300 $ 14,000 Term FHLB advances 50,000 110,000 Total other borrowings $ 291,300 $ 124,000

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of changes in the projected benefit obligations	The following table sets forth the changes in the projected benefit obligation for the DB Pension Plan and SERPs and the accumulated post-retirement benefit obligation for the Life and Healthcare Plan; and the respective plan assets, and the plans’ funded status and amounts recognized in the Company’s Consolidated Statements of Condition at December 31, 2022 and 2021 (the measurement dates of the plans). DB Pension Plan Life and Healthcare Plan SERP Plan (In thousands) 2022 2021 2022 2021 2022 2021 Change in benefit obligation: Benefit obligation at beginning of year $ 93,009 $ 98,021 $ 10,055 $ 10,508 $ 34,033 $ 36,710 Service cost 0 0 174 186 78 231 Interest cost 1,985 1,628 223 180 814 692 Plan participants’ contributions 0 0 100 108 0 0 Actuarial gain (20,729) (2,834) (2,598) (574) (9,083) (3,002) Benefits paid (3,744) (3,806) (351) (353) (851) (598) Benefit obligation at end of year $ 70,521 $ 93,009 $ 7,603 $ 10,055 $ 24,991 $ 34,033 Change in plan assets: Fair value of plan assets at beginning of year $ 96,393 $ 89,172 $ 0 $ 0 $ 0 $ 0 Actual return on plan assets (13,764) 11,027 0 0 0 0 Plan participants’ contributions 0 0 100 108 0 0 Employer contributions 0 0 251 245 850 598 Benefits paid (3,744) (3,806) (351) (353) (850) (598) Fair value of plan assets at end of year $ 78,885 $ 96,393 $ 0 $ 0 $ 0 $ 0 Funded (unfunded) status $ 8,364 $ 3,384 $ (7,603) $ (10,055) $ (24,991) $ (34,033)
Schedule of net periodic benefit cost and other comprehensive income (loss)	Net periodic benefit cost and other comprehensive income (loss) includes the following components: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan Components of net periodic benefit cost 2022 2021 2020 2022 2021 2020 2022 2021 2020 Service cost $ 0 $ 0 $ 0 $ 174 $ 186 $ 173 $ 78 $ 231 $ 214 Interest cost 1,985 1,628 2,371 223 180 245 814 692 914 Expected return on plan assets (5,885) (5,652) (5,416) 0 0 0 0 0 0 Amortization of prior service (credit) cost 0 1 (10) (61) (61) (61) 277 282 285 Recognized net actuarial loss 1,217 1,559 1,411 196 312 155 847 1,080 800 Recognized net actuarial gain due to curtailments 0 0 0 0 0 0 0 0 0 Net periodic benefit (credit) cost $ (2,683) $ (2,464) $ (1,644) $ 532 $ 617 $ 512 $ 2,016 $ 2,285 $ 2,213 Service cost is included in salaries and wages in the Consolidated Statements of Income. The other components of net periodic benefit costs are included in other operating expense in the Consolidated Statements of Income. Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss): (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Net actuarial loss (gain) $ (1,080) $ (8,209) $ 3,899 $ (2,598) $ (574) $ 1,340 $ (9,083) $ (3,002) $ 4,070 Recognized actuarial loss (1,217) (1,559) (1,411) (196) (312) (155) (847) (1,080) (800) Prior service credit 0 0 0 0 0 0 0 0 0 Recognized prior service cost (credit) 0 (1) 10 61 61 61 (277) (282) (285) Prior service cost (credit) recognized due to curtailment 0 0 0 0 0 0 0 0 0 Recognized in other comprehensive income (loss) $ (2,297) $ (9,769) $ 2,498 $ (2,733) $ (825) $ 1,246 $ (10,207) $ (4,364) $ 2,985 Total recognized in net periodic benefit cost and other comprehensive income (loss) $ (4,980) $ (12,233) $ 854 $ (2,201) $ (208) $ 1,758 $ (8,191) $ (2,079) $ 5,198
Schedule of pre-tax amounts recognized as a component of accumulated other comprehensive income (loss)	Pre-tax amounts recognized as a component of accumulated other comprehensive income (loss) as of year-end that have not been recognized as a component of the Company’s combined net periodic benefit cost of the Company’s DB Pension Plan, Life and Healthcare Plan and SERPs are presented in the following table. (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Net actuarial loss (gain) $ 38,468 $ 40,765 $ 50,533 $ (909) $ 1,886 $ 2,771 $ 603 $ 10,532 $ 14,614 Prior service cost (credit) 0 0 1 (165) (226) (287) 1,588 1,866 2,148 Total $ 38,468 $ 40,765 $ 50,534 $ (1,074) $ 1,660 $ 2,484 $ 2,191 $ 12,398 $ 16,762
Schedule of weighted-average assumptions	Weighted-average assumptions used in accounting for the plans were as follows: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2022 2021 2020 2022 2021 2020 2022 2021 2020 Discount Rates Benefit Cost for Plan Year 2.63 % 2.24 % 3.04 % 2.69 % 2.33 % 3.10 % 2.71 % 2.37 % 3.14 % Benefit Obligation at End of Plan Year 4.95 % 2.63 % 2.24 % 4.98 % 2.69 % 2.33 % 4.98 % 2.71 % 2.37 % Expected long-term return on plan assets 6.25 % 6.50 % 6.75 % N/A N/A N/A N/A N/A N/A Rate of compensation increase Benefit Cost for Plan Year N/A N/A N/A 4.00 % 4.00 % 4.00 % 5.00 % 5.00 % 5.00 % Benefit Obligation at End of Plan Year N/A N/A N/A 4.00 % 4.00 % 4.00 % 5.00 % 5.00 % 5.00 %
Schedule of expected benefits to be paid in each of next five years	The benefits as of December 31, 2022, expected to be paid in each of the next five fiscal years, and in the aggregate for the five fiscal years thereafter were as follows: (In thousands) DB Pension Plan Life and Healthcare Plan SERP Plan 2023 $ 4,448 $ 488 $ 866 2024 4,552 508 849 2025 4,709 490 846 2026 4,822 490 1,012 2027 4,927 500 988 2027-2031 24,660 2,382 8,206 Total $ 48,118 $ 4,858 $ 12,767
Schedule of weighted average asset allocation of plans	The Company’s DB Pension Plan’s weighted-average asset allocations at December 31, 2022 and 2021, respectively, by asset category are as follows: 2022 2021 Equity securities 58 % 61 % Debt securities 38 % 33 % Other 4 % 6 % Total Allocation 100 % 100 %
Schedule of fair value measurement of pension plan	The major categories of assets in the Company’s DB Pension Plan as of year-end are presented in the following table. Assets are segregated by the level of valuation inputs within the fair value hierarchy established by ASC Topic 820 utilized to measure fair value (see Note 19-Fair Value Measurements). Fair Value Measurements December 31, 2022 (In thousands) Fair Value 2022 (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 3,322 $ 3,322 $ 0 $ 0 Common stocks 22,386 22,386 0 0 Mutual funds 53,177 53,177 0 0 Total Fair Value of Plan Assets $ 78,885 $ 78,885 $ 0 $ 0 Fair Value Measurements December 31, 2021 (In thousands) Fair Value 2021 (Level 1) (Level 2) (Level 3) Cash and cash equivalents $ 5,472 $ 5,472 $ 0 $ 0 Common stocks 29,227 29,227 0 0 Mutual funds 61,694 61,694 0 0 Total Fair Value of Plan Assets $ 96,393 $ 96,393 $ 0 $ 0

Stock Plans and Stock Based C_2

Stock Plans and Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of stock options and stock appreciation rights	The following table presents the activity related to stock options and SARs under all plans for the year ended December 31, 2022. Number of Shares/Rights Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 91,480 $ 54.17 Granted 0 0.00 Exercised (30,557) 47.92 Forfeited (1,070) 67.89 Outstanding at December 31, 2022 59,853 $ 57.12 2.50 $ 1,226,708 Exercisable at December 31, 2022 59,853 $ 57.12 2.50 $ 1,226,708
Schedule of total stock options exercised	Net cash proceeds, tax benefits and intrinsic value related to total stock options, SARs, and restricted stock exercised is as follows: (In thousands) 2022 2021 2020 Proceeds from stock option exercises $ (538) $ (803) $ (253) Tax benefits related to stock option exercises 196 355 156 Intrinsic value of stock option exercises 1,075 1,900 570
Schedule of options outstanding	December 31, 2022 Options and SARs Outstanding Options and SARs Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $37.51-41.00 5,446 0.34 $ 40.60 5,446 $ 40.60 $41.01-50.00 22,084 1.89 $ 49.22 22,084 $ 49.22 $50.01-76.90 32,101 3.28 $ 65.15 32,101 $ 65.15 $76.91-86.18 222 3.89 $ 86.18 222 $ 86.18 59,853 2.50 $ 57.12 59,853 $ 57.12
Schedule of restricted stock awards	The following table presents activity related to restricted stock awards and restricted stock units for the year ended December 31, 2022. Number of Shares Weighted Average Grant Date Fair Value Unvested at January 1, 2022 241,910 $ 71.60 Granted 77,269 81.48 Vested (61,855) 72.01 Forfeited (19,968) 75.91 Unvested at December 31, 2022 237,356 $ 73.07

Other Noninterest Income and _2

Other Noninterest Income and Expense (Tables)	12 Months Ended
	Dec. 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%, and other significant items, of the aggregate of total other noninterest income and total other noninterest expenses for any of the years presented below are stated separately. Year ended December 31, (In thousands) 2022 2021 2020 NONINTEREST INCOME Other service charges $ 2,703 $ 2,826 $ 2,835 Increase in cash surrender value of corporate owned life insurance 1,162 1,879 2,188 Net gain on sale of loans 155 943 2,054 Other miscellaneous income 1,905 1,555 1,740 Total other noninterest income $ 5,925 $ 7,203 $ 8,817 NONINTEREST EXPENSES Marketing expense $ 5,708 $ 4,319 $ 4,750 Professional fees 6,931 6,909 6,054 Technology expense 15,167 11,747 11,791 Cardholder expense 4,560 3,532 3,252 FDIC insurance 2,798 2,758 2,398 Legal expense 1,414 1,190 1,199 Penalties on prepayment of FHLB borrowings 0 2,929 0 Other miscellaneous expenses 13,919 13,869 15,285 Total other noninterest expenses $ 50,497 $ 47,253 $ 44,729

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of noninterest income	The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of ASC 606, for the years ended December 31, 2022, 2021, and 2020. Year Ended (In thousands) 2022 2021 2020 Noninterest Income In-scope of Topic 606: Insurance Revenues $ 36,201 $ 34,836 $ 31,505 Investment Service Income 18,091 19,388 17,520 Service Charges on Deposit Accounts 7,365 6,347 6,312 Card Services Income 11,024 10,826 9,263 Other 1,291 1,204 1,146 Noninterest Income (in-scope of ASC 606) 73,972 72,601 65,746 Noninterest Income (out-of-scope of ASC 606) 4,000 6,248 8,114 Total Noninterest Income $ 77,972 $ 78,849 $ 73,860

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of income tax (benefit) expense attributable to income from operations	The income tax expense (benefit) attributable to income from operations is summarized as follows: (In thousands) Current Deferred Total 2022 Federal $ 19,238 $ 994 $ 20,232 State 4,409 (84) 4,325 Total $ 23,647 $ 910 $ 24,557 2021 Federal $ 19,345 $ 1,485 $ 20,830 State 4,039 313 4,352 Total $ 23,384 $ 1,798 $ 25,182 2020 Federal $ 22,199 $ (5,247) $ 16,952 State 4,009 (1,037) 2,972 Total $ 26,208 $ (6,284) $ 19,924
Schedule of effective income tax rate reconciliation	The primary reasons for the differences between income tax expense and the amount computed by applying the statutory federal income tax rate to earnings are as follows: 2022 2021 2020 Statutory federal income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal benefit 3.1 3.0 2.4 Tax exempt income (1.1) (1.2) (1.8) Excess benefits from equity-based compensation (0.3) (0.5) (0.2) Bank-owned life insurance income (0.2) (0.4) (0.5) Federal tax credit 0.0 0.0 (0.4) All other (0.1) 0.1 (0.1) Total 22.4 % 22.0 % 20.4 %
Schedule of deferred tax assets and liabilities	Significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows: (In thousands) 2022 2021 Deferred tax assets: Allowance for credit losses $ 12,387 $ 11,160 Lease liability 8,535 7,277 Interest income on nonperforming loans 503 470 Compensation and benefits 12,316 12,303 Purchase accounting adjustments 517 360 Liabilities held at fair value 56 21 Deferred loan fees and costs 1,053 1,664 Other 593 1,017 Total $ 35,960 $ 34,272 Deferred tax liabilities: Prepaid pension 11,528 10,875 Right of use asset 8,222 7,092 Depreciation 3,767 3,586 Intangibles 1,489 1,401 Leases 2,617 1,985 Other 1,571 1,657 Total deferred tax liabilities $ 29,194 $ 26,596 Net deferred tax asset at year-end 6,766 7,676 Net deferred tax asset at beginning of year 7,676 9,474 Decrease in net deferred tax asset (910) (1,798) Deferred tax expense $ 910 $ 1,798

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of tax effect allocated to each component of other comprehensive income (loss)	The tax effect allocated to each component of other comprehensive income (loss) were as follows: December 31, 2022 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (229,463) $ 56,223 $ (173,240) Reclassification adjustment for net realized loss on sale included in available-for-sale debt securities 11,916 (2,919) 8,997 Net unrealized losses (217,547) 53,304 (164,243) Employee benefit plans: Net retirement plan gain ( loss) 12,761 (3,127) 9,634 Amortization of net retirement plan actuarial gain 2,260 (554) 1,706 Amortization of net retirement plan prior service (cost) credit 216 (52) 164 Employee benefit plans 15,237 (3,733) 11,504 Other comprehensive loss $ (202,310) $ 49,571 $ (152,739) December 31, 2021 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (46,301) $ 11,340 $ (34,961) Reclassification adjustment for net realized gain on sale included in available-for-sale debt securities (275) 67 (208) Net unrealized losses (46,576) 11,407 (35,169) Employee benefit plans: Net retirement plan gain (loss) 11,785 (2,887) 8,898 Amortization of net retirement plan actuarial gain 2,951 (723) 2,228 Amortization of net retirement plan prior service (cost) credit 221 (54) 167 Employee benefit plans 14,957 (3,664) 11,293 Other comprehensive loss $ (31,619) $ 7,743 $ (23,876) December 31, 2020 Before-Tax Amount Tax (Expense) Benefit Net of Tax (In thousands) Available-for-sale debt securities: Change in net unrealized gain during the period $ 22,381 $ (5,487) $ 16,894 Reclassification adjustment for net realized gain on sale included in available-for-sale debt securities (430) 106 (324) Net unrealized gains 21,951 (5,381) 16,570 Employee benefit plans: Net retirement plan loss (9,309) 2,281 (7,028) Amortization of net retirement plan actuarial gain 2,366 (580) 1,786 Amortization of net retirement plan prior service (cost) credit 214 (52) 162 Employee benefit plans (6,729) 1,649 $ (5,080) Other comprehensive income $ 15,222 $ (3,732) $ 11,490
Schedule of accumulated other comprehensive income (loss)	The following table presents the activity in our accumulated other comprehensive loss for the periods indicated: (In thousands) Available-for-Sale Debt Employee Benefit Accumulated Other Comprehensive Balance at January 1, 2020 $ 4,039 $ (47,603) $ (43,564) Other comprehensive income (loss) 16,570 (5,080) 11,490 Balance at December 31, 2020 $ 20,609 $ (52,683) $ (32,074) Balance at January 1, 2021 20,609 (52,683) (32,074) Other comprehensive (loss) income (35,169) 11,293 (23,876) Balance at December 31, 2021 $ (14,560) $ (41,390) $ (55,950) Balance at January 1, 2022 (14,560) (41,390) (55,950) Other comprehensive (loss) income (164,243) 11,504 (152,739) Balance at December 31, 2022 $ (178,803) $ (29,886) $ (208,689) December 31, 2022 Details about Accumulated other Comprehensive Income Components (in thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Statement Where Net Income is Presented Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (11,916) Net (loss) gain on securities transactions 2,919 Tax expense (8,997) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial gain (2,260) Other operating expense Net retirement plan prior service credit (216) Other operating expense (2,476) Total before tax 606 Tax benefit $ (1,870) Net of tax December 31, 2021 Details about Accumulated other Comprehensive Income Components (in thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Statement Where Net Income is Presented Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 275 Net gain on securities transactions (67) Tax benefit 208 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial gain (2,951) Other operating expense Net retirement plan prior service credit (221) Other operating expense (3,172) Total before tax 777 Tax benefit $ (2,395) Net of tax 1 Amounts in parentheses indicate debits in income statement. 2 The accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit cost (See Note 11 - "Employee Benefit Plans").

Commitments and Contingent Li_2

Commitments and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of maximum potential obligations to extend credit for loan commitments	The Company’s maximum potential obligations to extend credit for loan commitments (unfunded loans, unused lines of credit, and standby letters of credit) outstanding on December 31 were as follows: (In thousands) 2022 2021 Loan commitments $ 160,647 $ 176,510 Standby letters of credit 35,759 39,773 Undisbursed portion of lines of credit 978,484 911,694 Total $ 1,174,890 $ 1,127,977

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Calculation of basic earnings per share (Basic EPS) and diluted earnings per share (Diluted EPS) is shown below. Year ended December 31, (In thousands, except share and per share data) 2022 2021 2020 Basic Net income available to common shareholders $ 85,030 $ 89,264 $ 77,588 Less: income attributable to unvested stock-based compensation awards (250) (615) (857) Net earnings allocated to common shareholders 84,780 88,649 76,731 Weighted average shares outstanding, including unvested stock-based compensation awards 14,532,448 14,798,447 14,933,990 Less: average unvested stock-based compensation awards (204,168) (229,684) (230,600) Weighted average shares outstanding - Basic 14,328,280 14,568,763 14,703,390 Diluted Net earnings allocated to common shareholders 84,780 88,649 76,731 Weighted average shares outstanding - Basic 14,328,280 14,568,763 14,703,390 Plus: incremental shares from assumed conversion of stock-based compensation awards 76,014 79,404 38,650 Weighted average shares outstanding - Diluted 14,404,294 14,648,167 14,742,040 Basic EPS $ 5.92 $ 6.08 $ 5.22 Diluted EPS $ 5.89 $ 6.05 $ 5.20

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of assets and liabilities measured at fair value on a recurring basis	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of December 31, 2022 and 2021 segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value. Recurring Fair Value Measurements December 31, 2022 (In thousands) (Level 1) (Level 2) (Level 3) Available-for-sale debt securities U.S. Treasuries $ 167,251 $ 0 $ 167,251 $ 0 Obligations of U.S. Government sponsored entities 601,167 0 601,167 0 Obligations of U.S. states and political subdivisions 85,281 0 85,281 0 Mortgage-backed securities - residential, issued by U.S. Government agencies 52,668 0 52,668 0 U.S. Government sponsored entities 686,222 0 686,222 0 U.S. corporate debt securities 2,378 0 2,378 0 Total Available-for-sale debt securities $ 1,594,967 $ 0 $ 1,594,967 $ 0 Equity securities $ 777 $ 0 $ 0 $ 777 Recurring Fair Value Measurements December 31, 2021 (In thousands) (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 $ 902 $ 0 $ 0 $ 902
Schedule of assets and liabilities measured at fair value on a non recurring basis	(In thousands) Fair value measurements at reporting date using: Gain (losses) from fair value changes As of Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Year ended Assets: 12/31/2022 (Level 1) (Level 2) (Level 3) 12/31/2022 Individually evaluated loans $ 9,460 $ 0 $ 9,460 $ 59 Other real estate owned 152 0 0 152 15 (In thousands) Fair value measurements at reporting date using: Gain (losses) from fair value changes As of Quoted prices in active markets for identical assets Significant other observable inputs Significant unobservable inputs Year ended Assets: 12/31/2021 (Level 1) (Level 2) (Level 3) 12/31/2021 Individually evaluated loans $ 5,456 $ 0 $ 5,456 $ (7,107) Other real estate owned 46 0 0 46 (8)
Schedule of carrying amount and fair value of financial instruments	The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at December 31, 2022 and 2021. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions. 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 GAAP and does not always incorporate the exit-price concept of fair value prescribed by ASC Topic 820-10 and should be read in conjunction with the financial statements and notes included in this Report. Estimated Fair Value of Financial Instruments December 31, 2022 (In thousands) Carrying Amount Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 77,837 $ 77,837 $ 77,837 $ 0 $ 0 Securities - held-to-maturity 312,344 261,692 0 261,692 0 FHLB and ACBB stock 17,720 17,720 0 17,720 0 Accrued interest receivable 24,865 24,865 0 24,865 0 Loans and leases, net 1 5,222,977 4,939,246 0 0 4,939,246 Financial Liabilities: Time deposits $ 631,411 $ 616,488 $ 0 $ 616,488 $ 0 Other deposits 5,970,884 5,970,884 0 5,970,884 0 Securities sold under agreements to repurchase 56,278 56,278 0 56,278 0 Other borrowings 291,300 289,234 0 289,234 0 Accrued interest payable 1,420 1,420 0 1,420 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. Estimated Fair Value of Financial Instruments December 31, 2021 (In thousands) Carrying Amount 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 ACBB stock 10,996 10,996 0 10,996 0 Accrued interest receivable 22,597 22,597 0 22,597 0 Loans and 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 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.

Regulations and Supervision (Ta

Regulations and Supervision (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of capital amounts and ratios	Actual capital amounts and ratios of the Company and its subsidiary bank are as follows: Actual Minimum Capital Required- Basel III Fully-Phased-In Required to be Considered Well Capitalized (dollar amounts in thousands) Amount/Ratio Amount/Ratio Amount/Ratio December 31, 2022 Total Capital (to risk-weighted assets) The Company (consolidated) $780,472 /14.4% $568,431/>10.5% $541,363/>10.0% Tompkins Community Bank $736,099/13.6% $567,793/>10.5% $540,755/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $378,954/>7.0% $351,886/>6.5% Tompkins Community Bank $685,956/12.7% $378,529/>7.0% $351,491/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $730,330/13.5% $460,159/>8.5% $433,091/>8.0% Tompkins Community Bank $685,956/12.7% $459,642/>8.5% $432,604/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $730,330/9.3% $312,695/>4.0% $390,868/>5.0% Tompkins Community Bank $685,956/8.8% $312,057/>4.0% $390,071/>5.0% December 31, 2021 Total Capital (to risk-weighted assets) The Company (consolidated) $735,187 /14.2% $524,345/>10.5% $516,519/>10.0% Trust Company $219,976/14.8% $156,631/>10.5% $149,172/>10.0% Castile $160,757/12.2% $138,104/>10.5% $131,527/>10.0% Mahopac $136,247/12.7% $112,649/>10.5% $107,285/>10.0% VIST $173,889/13.6% $134,403/>10.5% $128,003/>10.0% Common Equity Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $361,563/>7.0% $335,737/>6.5% Trust Company $207,632/13.9% $104,421/>7.0% $96,962/>6.5% Castile $149,154/11.3% $92,069/>7.0% $85,493/>6.5% Mahopac $126,718/11.8% $75,100/>7.0% $69,735/>6.5% VIST $163,145/12.8% $89,602/>7.0% $83,202/>6.5% Tier 1 Capital (to risk-weighted assets) The Company (consolidated) $688,425/13.3% $439,041/>8.5% $413,215/>8.0% Trust Company $207,632/13.9% $126,797/>8.5% $119,338/>8.0% Castile $149,154/11.3% $111,798/>8.5% $105,222/>8.0% Mahopac $126,718/11.8% $91,192/>8.5% $85,282/>8.0% VIST $163,145/12.8% $108,803/>8.5% $102,403/>8.0% Tier 1 Capital (to average assets) The Company (consolidated) $688,425/8.7% $315,820/>4.0% $394,775/>5.0% Trust Company $207,632/8.4% $99,000/>4.0% $123,751/>5.0% Castile $149,154/7.9% $75,935/>4.0% $94,918/>5.0% Mahopac $126,718/8.1% $62,815/>4.0% $78,519/>5.0% VIST $163,145/8.4% $77,953/>4.0% $97,441/>5.0%

Condensed Parent Company Only_2

Condensed Parent Company Only Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Schedule of condensed statements of condition	Condensed financial statements for Tompkins (the Parent Company) are presented below. Condensed Statements of Condition As of As of (In thousands) 12/31/2022 12/31/2021 Assets Cash $ 28,543 $ 18,691 Investment in subsidiaries 587,032 705,723 Other 1,344 4,032 Total Assets $ 616,920 $ 728,446 Liabilities and Shareholders’ Equity Other liabilities 942 917 Tompkins Financial Corporation Shareholders’ Equity 615,978 727,529 Total Liabilities and Shareholders’ Equity $ 616,920 $ 728,446
Schedule of condensed statements of income	Condensed Statements of Income Year ended December 31, (In thousands) 2022 2021 2020 Dividends received from subsidiaries $ 62,559 $ 81,408 $ 60,818 Other income 147 279 52 Total Operating Income $ 62,706 $ 81,687 $ 60,870 Interest expense 0 2,232 1,241 Other expenses 11,295 9,039 9,184 Total Operating Expenses $ 11,295 $ 11,271 $ 10,425 Income Before Taxes and Equity in Undistributed Earnings of Subsidiaries 51,411 70,416 50,445 Income tax benefit 2,841 2,068 2,160 Equity in undistributed earnings of subsidiaries 30,778 16,780 24,983 Net Income $ 85,030 $ 89,264 $ 77,588
Schedule of condensed statements of cash flows	Condensed Statements of Cash Flows Year ended December 31, (In thousands) 2022 2021 2020 Operating activities Net income $ 85,030 $ 89,264 $ 77,588 Adjustments to reconcile net income to net cash provided by operating activities Equity in undistributed earnings of subsidiaries (30,778) (16,780) (24,983) Other, net 3,561 4,126 (1,541) Net Cash Provided by Operating Activities 57,813 76,610 51,064 Investing activities Repayment of investments in and advances to subsidiaries 350 0 0 Other, net 29 (76) (100) Net Cash Provided by (Used in) Investing Activities 379 (76) (100) Financing activities Borrowings, net 0 0 (4,000) Cash dividends (33,565) (32,415) (31,359) Repurchase of common shares (15,430) (23,773) (9,414) Redemption of trust preferred debentures 0 (15,150) (4,124) Net proceeds from restricted stock awards (1,758) (2,292) (1,682) Shares issued for dividend reinvestment plan 0 2 1,825 Shares issued for employee stock ownership plan 2,951 0 0 Net proceeds from exercise of stock options (538) (803) (253) Net Cash Used in Financing Activities (48,340) (74,431) (49,007) Net increase in cash 9,852 2,103 1,957 Cash at beginning of year 18,691 16,588 14,631 Cash at End of Year $ 28,543 $ 18,691 $ 16,588

Segment and Related Informati_2

Segment and Related Information (Tables)	12 Months Ended
	Dec. 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 and financial 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 any of the banks and the holding company. All other accounting policies are the same as those described in Note 1 "Summary of Significant Accounting Policies" in this Report. As of and for the year ended December 31, 2022 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 251,324 $ 5 $ 0 $ (5) $ 251,324 Interest expense 21,048 0 0 (5) 21,043 Net interest income 230,276 5 0 0 230,281 Credit for credit loss expense 2,789 0 0 0 2,789 Noninterest income 25,394 36,721 18,129 (2,272) 77,972 Noninterest expense 156,186 27,678 14,159 (2,272) 195,751 Income before income tax expense 96,695 9,048 3,970 0 109,713 Income tax expense 21,085 2,504 968 0 24,557 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 75,610 6,544 3,002 0 85,156 Less: Net income attributable to noncontrolling interests 126 0 0 0 126 Net Income attributable to Tompkins Financial Corporation $ 75,484 $ 6,544 $ 3,002 $ 0 $ 85,030 Depreciation and amortization $ 10,366 $ 175 $ 143 $ 0 $ 10,684 Assets 7,610,701 45,090 28,977 (14,082) 7,670,686 Goodwill 64,524 19,867 8,211 0 92,602 Other intangibles, net 1,004 1,655 49 0 2,708 Net loans and leases 5,222,977 0 0 0 5,222,977 Deposits 6,614,659 0 1,079 (13,443) 6,602,295 Total equity 559,123 35,155 23,112 0 617,390 As of and for the year ended December 31, 2021 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 241,322 $ 11 $ 0 $ (15) $ 241,318 Interest expense 17,541 0 0 (15) 17,526 Net interest income 223,781 11 0 0 223,792 Credit for credit loss expense (2,219) 0 0 0 (2,219) Noninterest income 25,944 35,430 19,727 (2,252) 78,849 Noninterest expense 152,624 26,857 13,058 (2,252) 190,287 Income before income tax expense 99,320 8,584 6,669 0 114,573 Income tax expense 21,257 2,326 1,599 0 25,182 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 78,063 6,258 5,070 0 89,391 Less: Net income attributable to noncontrolling interests 127 0 0 0 127 Net Income attributable to Tompkins Financial Corporation $ 77,936 $ 6,258 $ 5,070 $ 0 $ 89,264 Depreciation and amortization $ 9,987 $ 208 $ 55 $ 0 $ 10,250 Assets 7,794,561 42,879 33,735 (51,193) 7,819,982 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 1,571 2,004 68 0 3,643 Net loans and leases 5,032,624 0 0 0 5,032,624 Deposits 6,802,852 0 0 (11,417) 6,791,435 Total equity 664,800 33,171 30,970 0 728,941 As of and for the year ended December 31, 2020 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 254,330 $ 4 $ 0 $ (4) $ 254,330 Interest expense 28,995 0 0 (4) 28,991 Net interest income 225,335 4 0 0 225,339 Credit for credit loss expense 17,213 0 0 0 17,213 Noninterest income 26,015 31,930 18,131 (2,216) 73,860 Noninterest expense 147,680 25,941 12,915 (2,216) 184,320 Income before income tax expense 86,457 5,993 5,216 0 97,666 Income tax expense 17,033 1,625 1,266 0 19,924 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 69,424 4,368 3,950 0 77,742 Less: Net income attributable to noncontrolling interests 154 0 0 0 154 Net Income attributable to Tompkins Financial Corporation $ 69,270 $ 4,368 $ 3,950 $ 0 $ 77,588 Depreciation and amortization $ 9,912 $ 229 $ 51 $ 0 $ 10,192 Assets 7,564,342 41,812 28,616 (12,599) 7,622,171 Goodwill 64,370 19,866 8,211 0 92,447 Other intangibles, net 2,418 2,398 89 0 4,905 Net loans and leases 5,208,658 0 0 0 5,208,658 Deposits 6,449,289 0 0 (11,537) 6,437,752 Total equity 660,334 31,455 25,900 0 717,689

Derivatives and Hedging Activ_2

Derivatives and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The Company began entering into derivative transactions in the second quarter of 2022. Derivative Liabilities December 31, 2022 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Risk Participation Agreement 7,499 Other Liabilities $ 21 Total derivatives not designated as hedging instruments $ 21
Schedule of Derivative Instruments in Statement of Income	The table below presents the effect of the Company's derivative financial instruments that are not designated as hedging instruments on the consolidated statements of income for the year-ended December 31, 2022. Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative (In thousands) Three Months Ended December 31, 2022 Year Ended December 31, 2022 Risk Participation Agreement Other income / (expense) $ 13 $ 57 Total $ 13 $ 57

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) $ in Thousands		12 Months Ended
	Jan. 01, 2020 USD ($)	Dec. 31, 2022 USD ($) subsidiary	Dec. 31, 2022 USD ($) subsidiary	Dec. 31, 2022 USD ($) segment subsidiary	Dec. 31, 2022 USD ($) subsidiaryTrust subsidiary	Dec. 31, 2021 USD ($) subsidiary	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Property, Plant and Equipment [Line Items]
Equity		$ 617,390	$ 617,390	$ 617,390	$ 617,390	$ 728,941	$ 717,689	$ 663,054
Increase in the allowance for credit losses on off-balance sheet credit exposures			290			586	1,062
Investment in qualified affordable housing projects		$ 2,500	$ 2,500	$ 2,500	$ 2,500	$ 97
Number of reportable business segments				3	3
Number of wholly-owned banking subsidiary | subsidiary		1	1	1	1	4
Minimum | Core deposit intangible
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		5 years
Minimum | Covenants not to compete
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		3 years
Minimum | Customer relationships
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		6 years
Minimum | Building
Property, Plant and Equipment [Line Items]
Estimated useful (in years)		10 years
Minimum | Furniture, fixtures, and equipment
Property, Plant and Equipment [Line Items]
Estimated useful (in years)		2 years
Maximum | Core deposit intangible
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		10 years
Maximum | Covenants not to compete
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		6 years
Maximum | Customer relationships
Property, Plant and Equipment [Line Items]
Amortization period for other intangible assets (in years)		15 years
Maximum | Building
Property, Plant and Equipment [Line Items]
Estimated useful (in years)		39 years
Maximum | Furniture, fixtures, and equipment
Property, Plant and Equipment [Line Items]
Estimated useful (in years)		20 years
Retained Earnings
Property, Plant and Equipment [Line Items]
Equity		$ 526,727	$ 526,727	$ 526,727	$ 526,727	$ 475,262	$ 418,413	370,477
Cumulative Effect, Adjustment
Property, Plant and Equipment [Line Items]
Equity								1,707
Cumulative Effect, Adjustment | Retained Earnings
Property, Plant and Equipment [Line Items]
Equity								$ 1,707
Cumulative Effect, Adjustment | Adoption of Accounting Guidance ASU 2016-13
Property, Plant and Equipment [Line Items]
Decrease in the allowance for credit losses on loans	$ 2,500
Increase in the allowance for credit losses on off-balance sheet credit exposures	400,000
Decrease in deferred tax assets, valuation allowance	400,000
Cumulative Effect, Adjustment | Adoption of Accounting Guidance ASU 2016-13 | Retained Earnings
Property, Plant and Equipment [Line Items]
Equity	$ 1,700

Securities - Available-for-Sale

Securities - Available-for-Sale Securities Held by Company (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,831,791	$ 2,063,790
Gross Unrealized Gains	20	13,626
Gross Unrealized Losses	236,844	32,903
Fair Value	1,594,967	2,044,513
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	190,170	160,291
Gross Unrealized Gains	0	85
Gross Unrealized Losses	22,919	2,542
Fair Value	167,251	157,834
Obligations of U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	681,192	843,218
Gross Unrealized Gains	0	4,527
Gross Unrealized Losses	80,025	15,372
Fair Value	601,167	832,373
Obligations of U.S. states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	93,599	102,177
Gross Unrealized Gains	8	2,092
Gross Unrealized Losses	8,326	100
Fair Value	85,281	104,169
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	58,727	76,502
Gross Unrealized Gains	12	1,187
Gross Unrealized Losses	6,071	532
Fair Value	52,668	77,157
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	805,603	879,102
Gross Unrealized Gains	0	5,735
Gross Unrealized Losses	119,381	14,281
Fair Value	686,222	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	122	76
Fair Value	$ 2,378	$ 2,424

Securities - Held-to-Maturity S

Securities - Held-to-Maturity Securities Held by Company (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 312,344	$ 284,009
Gross Unrealized Gains	0	668
Gross Unrealized Losses	50,652	2,389
Fair Value	261,692	282,288
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	86,478	86,689
Gross Unrealized Gains	0	279
Gross Unrealized Losses	12,937	600
Fair Value	73,541	86,368
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	225,866	197,320
Gross Unrealized Gains	0	389
Gross Unrealized Losses	37,715	1,789
Fair Value	$ 188,151	$ 195,920

Securities - Sales Transactions

Securities - Sales Transactions of Securities Available-for-Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales	$ 160,638	$ 142,679	$ 42,333
Gross realized gains	0	1,126	179
Gross realized losses	(11,916)	(851)	0
Net (loss) gain on sales of available-for-sale debt securities	$ (11,916)	$ 275	$ 179

Securities - Narrative (Details

Securities - Narrative (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($) security	Dec. 31, 2022 USD ($) security	Dec. 31, 2021 USD ($) security	Dec. 31, 2020 USD ($)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Recognized gains on called available-for-sale securities		$ 0	$ 0	$ 251,000
Recognized losses on equity securities		125,000	26,000
Recognized gains on equity securities				13,000
Proceeds from sale of VISA Class B shares	$ 11,400,000	$ 11,407,000	$ 0	$ 0
Net gain on sale of VISA Class B shares	$ 11,400,000
Available-for-sale portfolios, number of securities in an unrealized loss position | security	635	635	268
Securities pledged or sold under agreements to repurchase	$ 1,800,000,000	$ 1,800,000,000	$ 1,400,000,000
Equity method investments	1,500,000	1,500,000	$ 1,600,000
Equity method investment, other than temporary Impairment		0
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	17,600,000	17,600,000
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	$ 95,000

Securities - Unrealized Losses

Securities - Unrealized Losses on Available-for-Sale of Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 428,669	$ 1,095,830
12 Months or Longer	1,160,723	394,300
Total	1,589,392	1,490,130
Unrealized Losses
Less than 12 Months	30,152	20,921
12 Months or Longer	206,692	11,982
Total	236,844	32,903
U.S. Treasuries
Fair Value
Less than 12 Months	28,602	147,810
12 Months or Longer	138,649	0
Total	167,251	147,810
Unrealized Losses
Less than 12 Months	2,132	2,542
12 Months or Longer	20,787	0
Total	22,919	2,542
Obligations of U.S. Government sponsored entities
Fair Value
Less than 12 Months	143,794	362,895
12 Months or Longer	457,373	289,210
Total	601,167	652,105
Unrealized Losses
Less than 12 Months	7,508	6,694
12 Months or Longer	72,517	8,678
Total	80,025	15,372
Obligations of U.S. states and political subdivisions
Fair Value
Less than 12 Months	46,638	9,700
12 Months or Longer	33,435	1,283
Total	80,073	10,983
Unrealized Losses
Less than 12 Months	2,385	85
12 Months or Longer	5,941	15
Total	8,326	100
U.S. Government agencies
Fair Value
Less than 12 Months	22,945	22,074
12 Months or Longer	29,356	16,846
Total	52,301	38,920
Unrealized Losses
Less than 12 Months	1,258	160
12 Months or Longer	4,813	372
Total	6,071	532
U.S. Government sponsored entities
Fair Value
Less than 12 Months	186,690	553,351
12 Months or Longer	499,532	84,537
Total	686,222	637,888
Unrealized Losses
Less than 12 Months	16,869	11,440
12 Months or Longer	102,512	2,841
Total	119,381	14,281
U.S. corporate debt securities
Fair Value
Less than 12 Months	0	0
12 Months or Longer	2,378	2,424
Total	2,378	2,424
Unrealized Losses
Less than 12 Months	0	0
12 Months or Longer	122	76
Total	$ 122	$ 76

Securities - Unrealized Losse_2

Securities - Unrealized Losses Held-to-Maturity Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value
Less than 12 Months	$ 24,543	$ 119,872
12 Months or Longer	237,149	0
Total	261,692	119,872
Unrealized Losses
Less than 12 Months	3,903	2,389
12 Months or Longer	46,749	0
Total	50,652	2,389
U.S. Treasuries
Fair Value
Less than 12 Months	0	35,280
12 Months or Longer	73,542	0
Total	73,542	35,280
Unrealized Losses
Less than 12 Months	0	600
12 Months or Longer	12,937	0
Total	12,937	600
Obligations of U.S. Government sponsored entities
Fair Value
Less than 12 Months	24,543	84,592
12 Months or Longer	163,607	0
Total	188,150	84,592
Unrealized Losses
Less than 12 Months	3,903	1,789
12 Months or Longer	33,812	0
Total	$ 37,715	$ 1,789

Securities - Amortized Cost and

Securities - Amortized Cost and Estimated Fair Value of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due in one year or less	$ 50,922	$ 77,159
Due after one year through five years	508,880	474,537
Due after five years through ten years	367,743	501,748
Due after ten years	39,916	54,742
Total	967,461	1,108,186
Mortgage-backed securities	864,330	955,604
Amortized Cost	1,831,791	2,063,790
Fair Value
Due in one year or less	50,269	77,892
Due after one year through five years	459,721	471,776
Due after five years through ten years	314,408	492,573
Due after ten years	31,679	54,559
Total	856,077	1,096,800
Mortgage-backed securities	738,890	947,713
Fair Value	$ 1,594,967	$ 2,044,513

Securities - Amortized Cost a_2

Securities - Amortized Cost and Estimated Fair Value of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Amortized Cost
Due after five years through ten years	$ 312,344	$ 284,009
Amortized Cost	312,344	284,009
Fair Value
Due after five years through ten years	261,692	282,288
Total held-to-maturity debt securities	$ 261,692	$ 282,288

Loans and Leases - Schedule of

Loans and Leases - Schedule of Loans and Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 5,273,658	$ 5,082,288
Less: unearned income and deferred costs and fees	(4,747)	(6,821)
Total Loans	5,268,911	5,075,467
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	791,529	869,553
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	85,073	99,172
Total Loans	85,073	71,260
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	705,700	699,121
Total Loans	705,700	699,121
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	756	71,260
Total Loans	756	99,172
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,853,418	2,653,154
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	214,963	195,973
Total Loans	214,963	195,973
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,437,339	2,278,599
Total Loans	2,437,339	2,278,599
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	201,116	178,582
Total Loans	201,116	178,582
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,534,941	1,473,582
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	188,623	182,671
Total Loans	188,623	182,671
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	77,636	72,051
Consumer and other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	75,412	67,396
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,224	4,655
Total Loans	2,224	4,655
Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 16,134	$ 13,948

Loans and Leases - Narrative (D

Loans and Leases - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) banking_Office	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Business Acquisition [Line Items]
Initial rate below the fully indexed rate, percent (less than)	1%
Sale of residential mortgage loans	$ 8,900,000	$ 31,500,000	$ 51,700,000
Net gains on sale of residential mortgage loans	155,000	943,000	2,100,000
Mortgage servicing assets added during the period	66,000	236,000	388,000
Amortization of mortgage servicing assets	128,000	182,000	221,000
Residential mortgage loans serviced	137,500,000	147,100,000
Mortgage servicing rights, amortized cost	1,000,000	1,000,000
Mortgage servicing rights (MSR) impairment	0	0
Loans held for sale	0	200,000
Residential mortgage loans used to secure advances from FHLB	50,000,000	110,000,000
Interest on nonaccrual loans	$ 1,400,000	$ 1,500,000	$ 1,700,000
Tompkins, Cayuga, Cortland and Schuyler Counties, New York
Business Acquisition [Line Items]
Number of banking offices | banking_Office	12
Wyoming, Livingston, Genessee, Orleans and Monroe, New York
Business Acquisition [Line Items]
Number of banking offices | banking_Office	16
Putnam Country, Dutchess Country and Westchester, New York
Business Acquisition [Line Items]
Number of banking offices | banking_Office	13
Berks, Montgomery, Philadelphia, Deleware and Schuylkill, Pennsylvania
Business Acquisition [Line Items]
Number of banking offices | banking_Office	19
LTV 80 to 100 Percent
Business Acquisition [Line Items]
Loan to value - fixed rate loans	80%
Loan to value - adjusted rate loans	80%

Loans and Leases - Loans to Rel

Loans and Leases - Loans to Related Parties (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loans and Leases Receivable, Related Parties [Roll Forward]
Balance at beginning of year	$ 21,903	$ 49,080
Loans to new directors/executive officers	0	0
New loans and advancements	25,545	7,274
Loan payments	(16,964)	(34,451)
Balance at end of year	$ 30,484	$ 21,903

Loans and Leases - Aging Analys

Loans and Leases - Aging Analysis of Past Due Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 5,273,658	$ 5,082,288
Less: unearned income and deferred costs and fees	(4,747)	(6,821)
Total Loans	5,268,911	5,075,467
30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,537	1,422
60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	635	1,650
90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	20,126	8,155
Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	23,298	11,227
Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,250,360	5,071,061
Less: unearned income and deferred costs and fees	(4,747)	(6,821)
Total Loans	5,245,613	5,064,240
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans and leases	791,529	869,553
Commercial and industrial | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	108	506
Commercial and industrial | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	381	6
Commercial and industrial | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	82	88
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	571	600
Commercial and industrial | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	790,958	868,953
Commercial and industrial | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	85,073	99,172
Total Loans	85,073	71,260
Commercial and industrial | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	58	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	58	0
Commercial and industrial | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	85,015	99,172
Commercial and industrial | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	705,700	699,121
Total Loans	705,700	699,121
Commercial and industrial | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	50	506
Commercial and industrial | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	381	6
Commercial and industrial | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	82	88
Commercial and industrial | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	513	600
Commercial and industrial | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	705,187	698,521
Commercial and industrial | PPP loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	756	71,260
Total Loans	756	99,172
Commercial and industrial | PPP loans | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	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	0	0
Commercial and industrial | PPP loans | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	756	71,260
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,853,418	2,653,154
Commercial real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	128	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	11,449	3,305
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	11,577	3,833
Commercial real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,841,841	2,649,321
Commercial real estate | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	214,963	195,973
Total Loans	214,963	195,973
Commercial real estate | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	128	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	128	121
Commercial real estate | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	214,835	195,852
Commercial real estate | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,437,339	2,278,599
Total Loans	2,437,339	2,278,599
Commercial real estate | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	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	11,449	3,305
Commercial real estate | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	11,449	3,712
Commercial real estate | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,425,890	2,274,887
Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans and leases	201,116	178,582
Total Loans	201,116	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	0	0
Commercial real estate | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Construction | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	201,116	178,582
Residential real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,534,941	1,473,582
Residential real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,183	448
Residential real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	204	1,256
Residential real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,430	4,715
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	10,817	6,419
Residential real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,524,124	1,467,163
Residential real estate | Home equity
Financing Receivable, Past Due [Line Items]
Total loans and leases	188,623	182,671
Total Loans	188,623	182,671
Residential real estate | Home equity | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	435	441
Residential real estate | Home equity | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	204	417
Residential real estate | Home equity | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,628	798
Residential real estate | Home equity | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,267	1,656
Residential real estate | Home equity | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	186,356	181,015
Residential real estate | Mortgages
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,346,318	1,290,911
Total Loans	1,346,318	1,290,911
Residential real estate | Mortgages | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,748	7
Residential real estate | Mortgages | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	839
Residential real estate | Mortgages | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,802	3,917
Residential real estate | Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,550	4,763
Residential real estate | Mortgages | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,337,768	1,286,148
Consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	77,636	72,051
Consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	118	197
Consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	50	131
Consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	165	47
Consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	333	375
Consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	77,303	71,676
Consumer and other | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	75,412	67,396
Consumer and other | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	52	120
Consumer and other | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	19	45
Consumer and other | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	112	45
Consumer and other | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	183	210
Consumer and other | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	75,229	67,186
Consumer and other | Indirect
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,224	4,655
Total Loans	2,224	4,655
Consumer and other | Indirect | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	66	77
Consumer and other | Indirect | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	31	86
Consumer and other | Indirect | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	53	2
Consumer and other | Indirect | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	150	165
Consumer and other | Indirect | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,074	4,490
Leases
Financing Receivable, Past Due [Line Items]
Total loans and leases	16,134	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	$ 16,134	$ 13,948

Loans and Leases - Nonaccrual L

Loans and Leases - Nonaccrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	$ 15,193	$ 15,101
Nonaccrual Loans and Leases	28,289	26,033
Loans and Leases Past Due Over 89 Days and Accruing	25	0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	411	502
Nonaccrual Loans and Leases	618	533
Loans and Leases Past Due Over 89 Days and Accruing	25	0
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	411	502
Nonaccrual Loans and Leases	618	533
Loans and Leases Past Due Over 89 Days and Accruing	25	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	13,287	13,502
Nonaccrual Loans and Leases	13,858	13,893
Loans and Leases Past Due Over 89 Days and Accruing	0	0
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	13,101	12,483
Nonaccrual Loans and Leases	13,672	12,766
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	186	348
Nonaccrual Loans and Leases	186	456
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	1,495	1,096
Nonaccrual Loans and Leases	13,544	11,178
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	318	380
Nonaccrual Loans and Leases	2,391	2,459
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	1,177	716
Nonaccrual Loans and Leases	11,153	8,719
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
Nonaccrual Loans and Leases	269	429
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	175	183
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
Nonaccrual Loans and Leases	94	246
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	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 42,843	$ 51,669	$ 39,892
Provision (credit) for credit loss expense	2,499	(2,805)	16,151
Recoveries	1,798	1,725	631
Charge-offs	(1,206)	(7,746)	(2,471)
Ending Balance	45,934	42,843	51,669
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	6,335	9,239
Provision (credit) for credit loss expense	68	(2,748)
Recoveries	195	118
Charge-offs	(559)	(274)
Ending Balance	6,039	6,335	9,239
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	24,813	30,546
Provision (credit) for credit loss expense	1,573	49
Recoveries	951	1,175
Charge-offs	(50)	(6,957)
Ending Balance	27,287	24,813	30,546
Residential real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	10,139	10,257
Provision (credit) for credit loss expense	722	(277)
Recoveries	346	236
Charge-offs	(53)	(77)
Ending Balance	11,154	10,139	10,257
Consumer and other
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	1,492	1,562
Provision (credit) for credit loss expense	104	172
Recoveries	306	196
Charge-offs	(544)	(438)
Ending Balance	1,358	1,492	1,562
Finance Leases
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	64	65
Provision (credit) for credit loss expense	32	(1)
Recoveries	0	0
Charge-offs	0	0
Ending Balance	96	64	65
Cumulative Effect, Adjustment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 0	0	(2,534)
Ending Balance		$ 0	$ 0

Allowance for Credit Losses - O

Allowance for Credit Losses - Off-Balance Sheet Credit Exposures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 2,506	$ 1,920	$ 476
Provision for credit loss expense related to off-balance sheet credit exposures	290	586	1,062
Liabilities for off-balance sheet credit exposures at end of period	2,796	2,506	1,920
Cumulative Effect, Adjustment
Off-Balance Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 0	0	382
Liabilities for off-balance sheet credit exposures at end of period		$ 0	$ 0

Allowance for Credit Losses - C

Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 15,660	$ 16,162
ACL Allocation	3	67
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	15,554	13,508
Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	28	395
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	78	2,259
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	670	865
ACL Allocation	0	26
Commercial and Industrial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	642	142
Commercial and Industrial | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	28	395
Commercial and Industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	328
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	13,287	15,265
ACL Allocation	0	40
Commercial Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	13,209	13,334
Commercial Real Estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Commercial Real Estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	78	1,931
Residential real estate | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	188	32
ACL Allocation	3	1
Residential real estate | Real Estate | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	188	32
Residential real estate | Business Assets | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	0	0
Residential real estate | Other | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total	$ 0	$ 0

Allowance for Credit Losses - N

Allowance for Credit Losses - Narratives (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Total TDRs	$ 714	$ 219

Allowance for Credit Losses - L

Allowance for Credit Losses - Loans Modified in Troubled Debt Restructuring (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) loan subsidiary	Dec. 31, 2021 USD ($) loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	7	2
Pre- Modification Outstanding Recorded Investment	$ 714	$ 219
Post-Modification Outstanding Recorded Investment	$ 714	$ 219
Number of loans Defaulted TDRs | loan	1	1
Post- Modification Outstanding Recorded Investment TDRs	$ 87	$ 201
Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | subsidiary	7
Pre- Modification Outstanding Recorded Investment	$ 714
Post-Modification Outstanding Recorded Investment	$ 714
Number of loans Defaulted TDRs | subsidiary	1
Post- Modification Outstanding Recorded Investment TDRs	$ 87
Residential real estate | Home equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan		2
Pre- Modification Outstanding Recorded Investment		$ 219
Post-Modification Outstanding Recorded Investment		$ 219
Number of loans Defaulted TDRs | loan		1
Post- Modification Outstanding Recorded Investment TDRs		$ 201

Allowance for Credit Losses -_2

Allowance for Credit Losses - Credit Quality Indicators by Commercial and Industrial Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans	$ 5,268,911	$ 5,075,467
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	124,190	124,331
One year before current fiscal year	80,099	59,786
Two years before current fiscal year	39,021	54,613
Three years before current fiscal year	41,711	42,768
Four years before current fiscal year	34,242	35,926
Prior	157,921	240,123
Revolving Loans Amortized Cost Basis	222,050	131,535
Revolving Loans Converted to Term	6,466	10,039
Total Loans	705,700	699,121
Commercial and industrial | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	124,190	123,996
One year before current fiscal year	79,861	58,432
Two years before current fiscal year	38,158	54,116
Three years before current fiscal year	41,391	42,093
Four years before current fiscal year	33,238	35,725
Prior	156,038	239,093
Revolving Loans Amortized Cost Basis	215,890	125,476
Revolving Loans Converted to Term	6,466	10,039
Total Loans	695,232	688,970
Commercial and industrial | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	156
One year before current fiscal year	127	770
Two years before current fiscal year	421	450
Three years before current fiscal year	285	100
Four years before current fiscal year	271	201
Prior	1,380	393
Revolving Loans Amortized Cost Basis	501	1,417
Revolving Loans Converted to Term	0	0
Total Loans	2,985	3,487
Commercial and industrial | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	179
One year before current fiscal year	111	584
Two years before current fiscal year	442	47
Three years before current fiscal year	35	575
Four years before current fiscal year	733	0
Prior	503	637
Revolving Loans Amortized Cost Basis	5,659	4,642
Revolving Loans Converted to Term	0	0
Total Loans	7,483	6,664
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	8,573
One year before current fiscal year	416	6,867
Two years before current fiscal year	340	5,711
Three years before current fiscal year	0	10,159
Four years before current fiscal year	0	6,960
Prior	0	5,502
Revolving Loans Amortized Cost Basis	0	54,805
Revolving Loans Converted to Term	0	595
Total Loans	756	99,172
Commercial and industrial | PPP loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	8,573
One year before current fiscal year	416	6,782
Two years before current fiscal year	340	5,700
Three years before current fiscal year	0	10,136
Four years before current fiscal year	0	6,867
Prior	0	3,186
Revolving Loans Amortized Cost Basis	0	53,145
Revolving Loans Converted to Term	0	595
Total Loans	756	94,984
Commercial and industrial | PPP loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	23
Four years before current fiscal year	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 | PPP loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	85
Two years before current fiscal year	0	11
Three years before current fiscal year	0	0
Four years before current fiscal year	0	93
Prior	0	2,316
Revolving Loans Amortized Cost Basis	0	1,660
Revolving Loans Converted to Term	0	0
Total Loans	0	4,165
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	16,694	71,260
One year before current fiscal year	4,178	0
Two years before current fiscal year	5,015	0
Three years before current fiscal year	4,186	0
Four years before current fiscal year	7,734	0
Prior	4,899	0
Revolving Loans Amortized Cost Basis	42,152	0
Revolving Loans Converted to Term	215	0
Total Loans	85,073	71,260
Commercial and industrial | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	16,694	71,260
One year before current fiscal year	4,120	0
Two years before current fiscal year	4,944	0
Three years before current fiscal year	4,186	0
Four years before current fiscal year	7,734	0
Prior	4,883	0
Revolving Loans Amortized Cost Basis	42,097	0
Revolving Loans Converted to Term	215	0
Total Loans	84,873	71,260
Commercial and industrial | Agriculture | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	58	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	50	0
Revolving Loans Converted to Term	0	0
Total Loans	108	0
Commercial and industrial | Agriculture | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	71	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	16	0
Revolving Loans Amortized Cost Basis	5	0
Revolving Loans Converted to Term	0	0
Total Loans	92	0
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	343,032	329,356
One year before current fiscal year	370,620	273,443
Two years before current fiscal year	313,295	263,300
Three years before current fiscal year	294,443	207,727
Four years before current fiscal year	207,263	223,667
Prior	873,145	892,837
Revolving Loans Amortized Cost Basis	11,038	45,044
Revolving Loans Converted to Term	24,503	43,225
Total Loans	2,437,339	2,278,599
Commercial real estate | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	342,311	325,874
One year before current fiscal year	367,104	271,680
Two years before current fiscal year	311,607	249,266
Three years before current fiscal year	279,587	201,992
Four years before current fiscal year	203,016	212,991
Prior	812,563	810,713
Revolving Loans Amortized Cost Basis	10,906	44,264
Revolving Loans Converted to Term	24,503	43,225
Total Loans	2,351,597	2,160,005
Commercial real estate | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	643	0
One year before current fiscal year	3,406	1,763
Two years before current fiscal year	1,688	11,772
Three years before current fiscal year	11,462	3,217
Four years before current fiscal year	2,555	2,167
Prior	25,361	61,723
Revolving Loans Amortized Cost Basis	0	358
Revolving Loans Converted to Term	0	0
Total Loans	45,115	81,000
Commercial real estate | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	78	3,482
One year before current fiscal year	110	0
Two years before current fiscal year	0	2,262
Three years before current fiscal year	3,394	2,518
Four years before current fiscal year	1,692	8,509
Prior	35,221	20,401
Revolving Loans Amortized Cost Basis	132	422
Revolving Loans Converted to Term	0	0
Total Loans	40,627	37,594
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	33,241	23,151
One year before current fiscal year	24,125	22,335
Two years before current fiscal year	22,831	28,943
Three years before current fiscal year	26,163	41,103
Four years before current fiscal year	37,873	23,195
Prior	66,364	52,412
Revolving Loans Amortized Cost Basis	3,131	1,984
Revolving Loans Converted to Term	1,235	2,850
Total Loans	214,963	195,973
Commercial real estate | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	33,241	23,151
One year before current fiscal year	24,125	21,856
Two years before current fiscal year	22,831	28,943
Three years before current fiscal year	25,576	41,064
Four years before current fiscal year	37,835	23,195
Prior	65,112	50,809
Revolving Loans Amortized Cost Basis	3,131	1,949
Revolving Loans Converted to Term	1,235	2,850
Total Loans	213,086	193,817
Commercial real estate | Agriculture | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	479
Two years before current fiscal year	0	0
Three years before current fiscal year	401	0
Four years before current fiscal year	0	0
Prior	1,142	350
Revolving Loans Amortized Cost Basis	0	35
Revolving Loans Converted to Term	0	0
Total Loans	1,543	864
Commercial real estate | Agriculture | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	186	39
Four years before current fiscal year	38	0
Prior	110	1,253
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	334	1,292
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	23,105	12,840
One year before current fiscal year	75,245	10,025
Two years before current fiscal year	27,584	16,325
Three years before current fiscal year	14,842	7,542
Four years before current fiscal year	9,083	1,274
Prior	7,268	7,202
Revolving Loans Amortized Cost Basis	42,701	113,337
Revolving Loans Converted to Term	1,288	10,037
Total Loans	201,116	178,582
Commercial real estate | Construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	23,105	12,840
One year before current fiscal year	75,245	10,025
Two years before current fiscal year	27,584	16,325
Three years before current fiscal year	14,842	7,542
Four years before current fiscal year	9,083	1,274
Prior	7,268	6,559
Revolving Loans Amortized Cost Basis	42,701	112,537
Revolving Loans Converted to Term	1,288	10,037
Total Loans	201,116	177,139
Commercial real estate | Construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	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
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	643
Revolving Loans Amortized Cost Basis	0	800
Revolving Loans Converted to Term	0	0
Total Loans	0	1,443
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	3,030	2,033
One year before current fiscal year	1,062	1,142
Two years before current fiscal year	637	3,057
Three years before current fiscal year	1,006	1,600
Four years before current fiscal year	792	1,572
Prior	3,208	3,748
Revolving Loans Amortized Cost Basis	177,803	163,469
Revolving Loans Converted to Term	1,085	6,050
Total Loans	188,623	182,671
Residential real estate | Home equity | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	3,030	2,033
One year before current fiscal year	1,062	1,142
Two years before current fiscal year	637	3,041
Three years before current fiscal year	992	1,600
Four years before current fiscal year	792	1,572
Prior	3,183	3,144
Revolving Loans Amortized Cost Basis	175,451	161,630
Revolving Loans Converted to Term	1,085	6,050
Total Loans	186,232	180,212
Residential real estate | Home equity | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	16
Three years before current fiscal year	14	0
Four years before current fiscal year	0	0
Prior	25	604
Revolving Loans Amortized Cost Basis	2,352	1,839
Revolving Loans Converted to Term	0	0
Total Loans	2,391	2,459
Residential real estate | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	187,347	324,967
One year before current fiscal year	272,570	282,202
Two years before current fiscal year	240,212	162,815
Three years before current fiscal year	118,073	98,480
Four years before current fiscal year	68,157	124,914
Prior	459,959	282,193
Revolving Loans Amortized Cost Basis	0	14,135
Revolving Loans Converted to Term	0	1,205
Total Loans	1,346,318	1,290,911
Residential real estate | Residential Real Estate | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	187,129	324,967
One year before current fiscal year	272,235	282,202
Two years before current fiscal year	239,584	162,574
Three years before current fiscal year	117,391	97,778
Four years before current fiscal year	66,605	124,221
Prior	452,221	275,133
Revolving Loans Amortized Cost Basis	0	14,112
Revolving Loans Converted to Term	0	1,205
Total Loans	1,335,165	1,282,192
Residential real estate | Residential Real Estate | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	218	0
One year before current fiscal year	335	0
Two years before current fiscal year	628	241
Three years before current fiscal year	682	702
Four years before current fiscal year	1,552	693
Prior	7,738	7,060
Revolving Loans Amortized Cost Basis	0	23
Revolving Loans Converted to Term	0	0
Total Loans	11,153	8,719
Consumer and other | Direct
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	31,243	20,653
One year before current fiscal year	13,999	10,744
Two years before current fiscal year	7,375	9,441
Three years before current fiscal year	6,231	5,659
Four years before current fiscal year	4,462	4,861
Prior	8,029	10,602
Revolving Loans Amortized Cost Basis	4,073	5,436
Revolving Loans Converted to Term	0	0
Total Loans	75,412	67,396
Consumer and other | Direct | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	31,243	20,653
One year before current fiscal year	13,999	10,735
Two years before current fiscal year	7,372	9,397
Three years before current fiscal year	6,138	5,542
Four years before current fiscal year	4,386	4,849
Prior	8,029	10,602
Revolving Loans Amortized Cost Basis	4,070	5,435
Revolving Loans Converted to Term	0	0
Total Loans	75,237	67,213
Consumer and other | Direct | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	9
Two years before current fiscal year	3	44
Three years before current fiscal year	93	117
Four years before current fiscal year	76	12
Prior	0	0
Revolving Loans Amortized Cost Basis	3	1
Revolving Loans Converted to Term	0	0
Total Loans	175	183
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	1,809
One year before current fiscal year	156	856
Two years before current fiscal year	146	960
Three years before current fiscal year	1,168	587
Four years before current fiscal year	645	363
Prior	109	80
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	2,224	4,655
Consumer and other | Indirect | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	1,809
One year before current fiscal year	156	854
Two years before current fiscal year	146	812
Three years before current fiscal year	1,092	506
Four years before current fiscal year	635	362
Prior	101	66
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	2,130	4,409
Consumer and other | Indirect | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	2
Two years before current fiscal year	0	148
Three years before current fiscal year	76	81
Four years before current fiscal year	10	1
Prior	8	14
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	$ 94	$ 246

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Balance at the beginning of the period	$ 92,447	$ 92,447
Acquisitions		0
Adjustment to goodwill	155
Balance at the end of the period	92,602	92,447
Banking
Goodwill [Roll Forward]
Balance at the beginning of the period	64,369	64,369
Acquisitions		0
Adjustment to goodwill	155
Balance at the end of the period	64,524	64,369
Insurance
Goodwill [Roll Forward]
Balance at the beginning of the period	19,867	19,867
Acquisitions		0
Adjustment to goodwill	0
Balance at the end of the period	19,867	19,867
Wealth Management
Goodwill [Roll Forward]
Balance at the beginning of the period	8,211	8,211
Acquisitions		0
Adjustment to goodwill	0
Balance at the end of the period	$ 8,211	$ 8,211

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of goodwill and intangible assets	$ 0
Amortization of intangible assets	$ 873,000	$ 1,317,000	$ 1,484,000

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Schedule of Amortizing Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 34,709	$ 34,643
Accumulated Amortization	32,001	31,000
Net Carrying Amount	2,708	3,643
Core deposit intangible
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	18,774	18,774
Accumulated Amortization	18,774	18,269
Net Carrying Amount	0	505
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	9,048	9,048
Accumulated Amortization	7,632	7,282
Net Carrying Amount	1,416	1,766
Other intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,887	6,821
Accumulated Amortization	5,595	5,449
Net Carrying Amount	$ 1,292	$ 1,372

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Estimated Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Estimated amortization expense:
For the year ended December 31, 2023	$ 334
For the year ended December 31, 2024	294
For the year ended December 31, 2025	264
For the year ended December 31, 2026	225
For the year ended December 31, 2027	196
Amortization of mortgage servicing assets	$ 128	$ 182	$ 221

Premises and Equipment - Schedu

Premises and Equipment - Schedule of Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Accumulated depreciation and amortization	$ (119,839)	$ (112,746)
Total	82,140	85,416
Land
Property, Plant and Equipment [Line Items]
Premise and equipment, gross	8,063	9,195
Premises and equipment
Property, Plant and Equipment [Line Items]
Premise and equipment, gross	106,297	105,164
Furniture, fixtures, and equipment
Property, Plant and Equipment [Line Items]
Premise and equipment, gross	$ 87,619	$ 83,803

Premises and Equipment - Deprec

Premises and Equipment - Depreciation and Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense	$ 7,638	$ 7,966	$ 7,833
Premises
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense	2,500	2,599	2,608
Furniture, fixtures, and equipment
Property, Plant and Equipment [Line Items]
Depreciation and amortization expense	$ 5,138	$ 5,367	$ 5,225

Premises and Equipment - Narrat

Premises and Equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Gross rental expense	$ 4,600	$ 4,900	$ 4,900
ROU assets	$ 33,100	$ 30,300
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Accrued interest and other assets	Accrued interest and other assets
Lease liabilities	$ 34,501	$ 31,100
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Operating lease, payments, including termination fees	$ 3,400	$ 5,200
Payment for lease termination	2,200
Payment for lease termination, applied to lease liability		$ 1,800
Payment for lease termination, applied to rent expense	$ 410
Minimum
Property, Plant and Equipment [Line Items]
Operating lease renewal term	5 years
Maximum
Property, Plant and Equipment [Line Items]
Operating lease renewal term	20 years

Premises and Equipment - Sche_2

Premises and Equipment - Schedule of Operating Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Operating lease cost	$ 4,654	$ 4,939	$ 4,905
Variable lease cost	695	668	674
Short-term lease cost	2	2	5
Sublease income	(11)	(25)	(32)
Total lease cost	$ 5,340	$ 5,584	$ 5,552

Premises and Equipment - Sche_3

Premises and Equipment - Schedule of Other Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Operating cash flows from operating leases	$ 4,389	$ 6,482
Weighted-average remaining lease term on operating leases	13 years 5 months 12 days	13 years 8 months 4 days
Weighted-average discount rates on operating leases	3.47%	3.53%
Right-of-use assets obtained in exchange for new lease liabilities	$ 2,498	$ 2,280	$ 1,256

Premises and Equipment - Sche_4

Premises and Equipment - Schedule of Future Undiscounted Lease Payments Due Under Non-Cancelable Operating Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
2023	$ 3,995
2024	3,919
2025	3,622
2026	3,511
2027	3,172
2028 and subsequent years	25,987
Total lease payments	44,206
Less: Interest	9,705
Present value of lease liabilities	$ 34,501	$ 31,100

Deposits - Narrative (Details)

Deposits - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Time deposits, greater than $250,000	$ 192.7	$ 167.9

Deposits - Scheduled Maturities

Deposits - Scheduled Maturities of Time Deposits (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Maturity
Three months or less	$ 159,067
Over three through six months	108,073
Over six through twelve months	176,355
Total due in 2023	443,495
2024	118,303
2025	57,672
2026	6,702
2027	5,221
Thereafter	18
Total	631,411	$ 639,674
Less than $250,000
Maturity
Three months or less	99,641
Over three through six months	65,894
Over six through twelve months	122,786
Total due in 2023	288,321
2024	91,467
2025	47,929
2026	5,745
2027	5,221
Thereafter	18
Total	438,701
$250,000 and over
Maturity
Three months or less	59,426
Over three through six months	42,179
Over six through twelve months	53,569
Total due in 2023	155,174
2024	26,836
2025	9,743
2026	957
2027	0
Thereafter	0
Total	$ 192,710

Securities Sold Under Agreeme_3

Securities Sold Under Agreements to Repurchase and Federal Funds Purchased (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retail Repurchase Agreements
Repurchase Agreement Counterparty [Line Items]
Outstanding agreements to repurchase	$ 56,300,000
Wholesale Repurchase Agreements
Repurchase Agreement Counterparty [Line Items]
Outstanding agreements to repurchase	0
Securities Sold Under Agreements to Repurchase
Repurchase Agreement Counterparty [Line Items]
Outstanding agreements to repurchase	56,278,000	$ 66,787,000	$ 65,845,000
Maximum month-end balance	67,810,000	78,420,000	72,883,000
Average balance during the year	$ 57,126,000	$ 58,627,000	$ 55,973,000
Weighted average rate at December 31	0.10%	0.10%	0.11%
Average interest rate paid during the year	0.10%	0.11%	0.17%
Federal Funds Purchased
Repurchase Agreement Counterparty [Line Items]
Average balance during the year	$ 0	$ 0	$ 0
Average interest rate paid during the year	0%	0%	0%

Other Borrowings - Schedule of

Other Borrowings - Schedule of Company's Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Overnight FHLB advances	$ 241,300	$ 14,000
Term FHLB advances	50,000	110,000
Total other borrowings	$ 291,300	$ 124,000

Other Borrowings - Narrative (D

Other Borrowings - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 25,000,000
Outstanding advances	0	$ 0
Established borrowing capacity with the FHLB	1,600,000,000	1,800,000,000
Unused borrowing capacity with the FHLB	1,300,000,000	1,600,000,000
Overnight advances with the FHLB	241,300,000	14,000,000
Term advances with the FHLB	$ 50,000,000	$ 110,000,000
Weighted average rate with the FHLB	4.12%	1.80%
Term advances mature within one year	$ 10,000,000
Term advances mature in over one year	40,000,000
Term advances mature in 2024	40,000,000
Callable FHLB borrowings	0
Outstanding on line of credit with bank	0	$ 0
Subsidiaries
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 99,000,000	$ 89,000,000

Trust Preferred Debentures (Det

Trust Preferred Debentures (Details) - USD ($) $ in Thousands		12 Months Ended
	Aug. 07, 2021	Dec. 31, 2021	Dec. 31, 2022	Sep. 30, 2021	Jun. 30, 2021
Debt Instrument [Line Items]
Trust preferred debentures		$ 0	$ 0
Madison Statutory Trust I
Debt Instrument [Line Items]
Trust preferred debentures, par amount					$ 5,000
Leesport Capital Trust II
Debt Instrument [Line Items]
Trust preferred debentures, par amount				$ 10,000
Trust Preferred Debentures
Debt Instrument [Line Items]
Accelerated non-cash purchase accounting discounts		$ 1,900
Leesport Capital Trust II
Debt Instrument [Line Items]
Debt redemption, percentage of principal amount redeemed	100%

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan Disclosure [Line Items]
Expenses related to defined-contribution plans	$ 4,100	$ 4,400	$ 4,400
Actuarial gain	$ (32,400)	$ (6,400)
Expected long-term rate of return	6.25%	6.50%	6.75%
Compensation expense related to the profit-sharing	$ 5,300	$ 5,400	$ 4,500
Maximum match (as a percent)	4%
Expense associated with matching provisions	$ 3,100	3,000	$ 2,900
Life insurance assets	85,556	86,495
Split dollar life insurance benefits
Defined Contribution Plan Disclosure [Line Items]
Estimated liability	1,500	1,500
Compensation expense related to the split dollar life insurance	7	52
DB Pension Plan
Defined Contribution Plan Disclosure [Line Items]
Accumulated benefit obligation	70,500	93,000
Funded (unfunded) status of plan	8,364	3,384
Actuarial gain	$ (20,729)	(2,834)
DC Retirement Plan
Defined Contribution Plan Disclosure [Line Items]
Requisite service period	1 year
Annual contribution limit (as a percent)	4%
Accumulated benefit obligation	$ 7,600	10,100
Funded (unfunded) status of plan	(7,603)	(10,055)
Actuarial gain	(2,598)	(574)
SERP Plan
Defined Contribution Plan Disclosure [Line Items]
Accumulated benefit obligation	25,000	34,000
Funded (unfunded) status of plan	(24,991)	(34,033)
Actuarial gain	$ (9,083)	$ (3,002)

Employee Benefit Plans - Change

Employee Benefit Plans - Changes in Projected Benefit Obligation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in benefit obligation:
Actuarial gain	$ (32,400)	$ (6,400)
DB Pension Plan
Change in benefit obligation:
Benefit obligation at beginning of year	93,009	98,021
Service cost	0	0	$ 0
Interest cost	1,985	1,628	2,371
Plan participants’ contributions	0	0
Actuarial gain	(20,729)	(2,834)
Benefits paid	(3,744)	(3,806)
Benefit obligation at end of year	70,521	93,009	98,021
Change in plan assets:
Fair value of plan assets at beginning of year	96,393	89,172
Actual return on plan assets	(13,764)	11,027
Plan participants’ contributions	0	0
Employer contributions	0	0
Benefits paid	(3,744)	(3,806)
Fair value of plan assets at end of year	78,885	96,393	89,172
Funded (unfunded) status	8,364	3,384
Life and Healthcare Plan
Change in benefit obligation:
Benefit obligation at beginning of year	10,055	10,508
Service cost	174	186	173
Interest cost	223	180	245
Plan participants’ contributions	100	108
Actuarial gain	(2,598)	(574)
Benefits paid	(351)	(353)
Benefit obligation at end of year	7,603	10,055	10,508
Change in plan assets:
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Plan participants’ contributions	100	108
Employer contributions	251	245
Benefits paid	(351)	(353)
Fair value of plan assets at end of year	0	0	0
Funded (unfunded) status	(7,603)	(10,055)
SERP Plan
Change in benefit obligation:
Benefit obligation at beginning of year	34,033	36,710
Service cost	78	231	214
Interest cost	814	692	914
Plan participants’ contributions	0	0
Actuarial gain	(9,083)	(3,002)
Benefits paid	(851)	(598)
Benefit obligation at end of year	24,991	34,033	36,710
Change in plan assets:
Fair value of plan assets at beginning of year	0	0
Actual return on plan assets	0	0
Plan participants’ contributions	0	0
Employer contributions	850	598
Benefits paid	(850)	(598)
Fair value of plan assets at end of year	0	0	$ 0
Funded (unfunded) status	$ (24,991)	$ (34,033)

Employee Benefit Plans - Net Pe

Employee Benefit Plans - Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
DB Pension Plan
Components of net periodic benefit cost
Service cost	$ 0	$ 0	$ 0
Interest cost	1,985	1,628	2,371
Expected return on plan assets	(5,885)	(5,652)	(5,416)
Amortization of prior service (credit) cost	0	1	(10)
Recognized net actuarial loss	1,217	1,559	1,411
Recognized net actuarial gain due to curtailments	0	0	0
Net periodic benefit (credit) cost	(2,683)	(2,464)	(1,644)
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Net actuarial loss (gain)	(1,080)	(8,209)	3,899
Recognized actuarial loss	(1,217)	(1,559)	(1,411)
Prior service credit	0	0	0
Recognized prior service cost (credit)	0	(1)	10
Prior service cost (credit) recognized due to curtailment	0	0	0
Recognized in other comprehensive income (loss)	(2,297)	(9,769)	2,498
Total recognized in net periodic benefit cost and other comprehensive income (loss)	(4,980)	(12,233)	854
Life and Healthcare Plan
Components of net periodic benefit cost
Service cost	174	186	173
Interest cost	223	180	245
Expected return on plan assets	0	0	0
Amortization of prior service (credit) cost	(61)	(61)	(61)
Recognized net actuarial loss	196	312	155
Recognized net actuarial gain due to curtailments	0	0	0
Net periodic benefit (credit) cost	532	617	512
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Net actuarial loss (gain)	(2,598)	(574)	1,340
Recognized actuarial loss	(196)	(312)	(155)
Prior service credit	0	0	0
Recognized prior service cost (credit)	61	61	61
Prior service cost (credit) recognized due to curtailment	0	0	0
Recognized in other comprehensive income (loss)	(2,733)	(825)	1,246
Total recognized in net periodic benefit cost and other comprehensive income (loss)	(2,201)	(208)	1,758
SERP Plan
Components of net periodic benefit cost
Service cost	78	231	214
Interest cost	814	692	914
Expected return on plan assets	0	0	0
Amortization of prior service (credit) cost	277	282	285
Recognized net actuarial loss	847	1,080	800
Recognized net actuarial gain due to curtailments	0	0	0
Net periodic benefit (credit) cost	2,016	2,285	2,213
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Net actuarial loss (gain)	(9,083)	(3,002)	4,070
Recognized actuarial loss	(847)	(1,080)	(800)
Prior service credit	0	0	0
Recognized prior service cost (credit)	(277)	(282)	(285)
Prior service cost (credit) recognized due to curtailment	0	0	0
Recognized in other comprehensive income (loss)	(10,207)	(4,364)	2,985
Total recognized in net periodic benefit cost and other comprehensive income (loss)	$ (8,191)	$ (2,079)	$ 5,198

Employee Benefit Plans - Pre-Ta

Employee Benefit Plans - Pre-Tax Amounts Recognized as Component of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
DB Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss (gain)	$ 38,468	$ 40,765	$ 50,533
Prior service cost (credit)	0	0	1
Total	38,468	40,765	50,534
Life and Healthcare Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss (gain)	(909)	1,886	2,771
Prior service cost (credit)	(165)	(226)	(287)
Total	(1,074)	1,660	2,484
SERP Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss (gain)	603	10,532	14,614
Prior service cost (credit)	1,588	1,866	2,148
Total	$ 2,191	$ 12,398	$ 16,762

Employee Benefit Plans - Weighe

Employee Benefit Plans - Weighed Average Assumptions Used (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Discount Rates
Expected long-term return on plan assets	6.25%	6.50%	6.75%
DB Pension Plan
Discount Rates
Benefit Cost for Plan Year	2.63%	2.24%	3.04%
Benefit Obligation at End of Plan Year	4.95%	2.63%	2.24%
Life and Healthcare Plan
Discount Rates
Benefit Cost for Plan Year	2.69%	2.33%	3.10%
Benefit Obligation at End of Plan Year	4.98%	2.69%	2.33%
Rate of compensation increase
Benefit Cost for Plan Year	4%	4%	4%
Benefit Obligation at End of Plan Year	4%	4%	4%
SERP Plan
Discount Rates
Benefit Cost for Plan Year	2.71%	2.37%	3.14%
Benefit Obligation at End of Plan Year	4.98%	2.71%	2.37%
Rate of compensation increase
Benefit Cost for Plan Year	5%	5%	5%
Benefit Obligation at End of Plan Year	5%	5%	5%

Employee Benefit Plans - Benefi

Employee Benefit Plans - Benefits Expected to be Paid Next Five Years (Details) $ in Thousands	Dec. 31, 2022 USD ($)
DB Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	$ 4,448
2024	4,552
2025	4,709
2026	4,822
2027	4,927
2027-2031	24,660
Total	48,118
Life and Healthcare Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	488
2024	508
2025	490
2026	490
2027	500
2027-2031	2,382
Total	4,858
SERP Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2023	866
2024	849
2025	846
2026	1,012
2027	988
2027-2031	8,206
Total	$ 12,767

Employee Benefit Plans - Pensio

Employee Benefit Plans - Pension Plan Weighted-Average Asset Allocations (Details) - DB Pension Plan	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan Disclosure [Line Items]
Weighted-average asset allocations	100%	100%
Equity securities
Defined Contribution Plan Disclosure [Line Items]
Weighted-average asset allocations	58%	61%
Debt securities
Defined Contribution Plan Disclosure [Line Items]
Weighted-average asset allocations	38%	33%
Other
Defined Contribution Plan Disclosure [Line Items]
Weighted-average asset allocations	4%	6%

Employee Benefit Plans - Major

Employee Benefit Plans - Major Categories of Assets in Pension Plan (Details) - DB Pension Plan - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	$ 78,885	$ 96,393	$ 89,172
(Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	78,885	96,393
(Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
(Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Cash and cash equivalents
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	3,322	5,472
Cash and cash equivalents | (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	3,322	5,472
Cash and cash equivalents | (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Cash and cash equivalents | (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Common stocks
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	22,386	29,227
Common stocks | (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	22,386	29,227
Common stocks | (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Common stocks | (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Mutual funds
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	53,177	61,694
Mutual funds | (Level 1)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	53,177	61,694
Mutual funds | (Level 2)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	0	0
Mutual funds | (Level 3)
Defined Benefit Plan Disclosure [Line Items]
Total Fair Value of Plan Assets	$ 0	$ 0

Stock Plans and Stock Based C_3

Stock Plans and Stock Based Compensation - Narrative (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	77,269	67,846	86,411
Stock-based compensation expense | $	$ 4,343	$ 5,145	$ 4,733
Average grant date fair value (in dollars per share) | $ / shares	$ 81.48
SARs, shares of restricted stock and restricted units and performance share awards | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized number of awards (in shares)	1,275,000
Restricted stock awards and restricted units and performance share awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense | $	$ 4,800	5,400	4,700
Full-value share awards | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized number of awards (in shares)	300,000
Reduction to shares available for grant (ratio)	4.25
Stock options and SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense | $	$ 33	$ 151	$ 194
Unrecognized compensation cost stock option awards | $	$ 0
Awards granted during period (in shares)	0	0	0
Stock options and SARs | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award term (no more than)	10 years
Stock options and SARs | 2019 Equity Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Stock options and SARs | 2019 Equity Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	7 years
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan | Year One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	0%
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan | Year Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan | Year Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan | Year Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Stock Options And Stock Appreciation Rights With Expiration Date In 2026 | 2019 Equity Plan | Year Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	7 years
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	0%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	17%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	17%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	17%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	17%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Six
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	17%
Stock Options And Stock Appreciation Rights, Not Expiring In 2026 | 2019 Equity Plan | Year Seven
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	15%
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	50,155	54,151	69,451
Average grant date fair value (in dollars per share) | $ / shares		$ 83.97	$ 63.44
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	5 years
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan | Year One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	0%
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan | Year Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan | Year Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan | Year Four
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Restricted Stock Awards and Restricted Stock Units granted In 2018 To 2022 | 2019 Equity Plan | Year Five
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting, percentage	25%
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	8,215	8,355	10,415
Weighted average period for recognition	3 years 10 months 24 days
Unrecognized compensation cost for non-option awards | $	$ 1,400
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	2,615	5,340	6,545
Performance shares | 2019 Equity Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award performance period	3 years
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	16,284
Restricted Stock And Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for recognition	3 years 6 months
Unrecognized compensation cost for non-option awards | $	$ 10,800

Stock Plans and Stock Based C_4

Stock Plans and Stock Based Compensation - Activity Related to Stock Options and SARs Under All Plans (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Number of Shares/Rights
Outstanding, ending balance (in shares) | shares	59,853
Exercisable, ending balance (in shares) | shares	59,853
Weighted Average Exercise Price
Outstanding, ending balance (in dollars per share) | $ / shares	$ 57.12
Exercisable, ending balance (in dollars per share) | $ / shares	$ 57.12
Weighted Average Remaining Contractual Term
Outstanding (in years)	2 years 6 months
Stock options and SARs
Number of Shares/Rights
Outstanding, beginning balance (in shares) | shares	91,480
Granted (in shares) | shares	0
Exercised (in shares) | shares	(30,557)
Forfeited (in shares) | shares	(1,070)
Outstanding, ending balance (in shares) | shares	59,853
Exercisable, ending balance (in shares) | shares	59,853
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 54.17
Granted (in dollars per share) | $ / shares	0
Exercised (in dollars per share) | $ / shares	47.92
Forfeited (in dollars per share) | $ / shares	67.89
Outstanding, ending balance (in dollars per share) | $ / shares	57.12
Exercisable, ending balance (in dollars per share) | $ / shares	$ 57.12
Weighted Average Remaining Contractual Term
Outstanding (in years)	2 years 6 months
Exercisable (in years)	2 years 6 months
Aggregate Intrinsic Value
Outstanding | $	$ 1,226,708
Exercisable | $	$ 1,226,708

Stock Plans and Stock Based C_5

Stock Plans and Stock Based Compensation - Net Cash Proceeds, Tax Benefits and Intrinsic Value Related to Stock Options, SARs, and Restricted Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Proceeds from stock option exercises	$ (538)	$ (803)	$ (253)
Tax benefits related to stock option exercises	196	355	156
Intrinsic value of stock option exercises	$ 1,075	$ 1,900	$ 570

Stock Plans and Stock Based C_6

Stock Plans and Stock Based Compensation - Options and SARs Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding (in shares) | shares	59,853
Weighted Average Remaining Contractual Life	2 years 6 months
Weighted Average Exercise Price (in dollars per share)	$ 57.12
Number Exercisable (in shares) | shares	59,853
Weighted Average Exercise Price (in dollars per share)	$ 57.12
$37.51-41.00
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range (in dollars per share)	37.51
Range of exercise prices, upper range (in dollars per share)	$ 41
Number Outstanding (in shares) | shares	5,446
Weighted Average Remaining Contractual Life	4 months 2 days
Weighted Average Exercise Price (in dollars per share)	$ 40.60
Number Exercisable (in shares) | shares	5,446
Weighted Average Exercise Price (in dollars per share)	$ 40.60
$41.01-50.00
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range (in dollars per share)	41.01
Range of exercise prices, upper range (in dollars per share)	$ 50
Number Outstanding (in shares) | shares	22,084
Weighted Average Remaining Contractual Life	1 year 10 months 20 days
Weighted Average Exercise Price (in dollars per share)	$ 49.22
Number Exercisable (in shares) | shares	22,084
Weighted Average Exercise Price (in dollars per share)	$ 49.22
$50.01-76.90
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range (in dollars per share)	50.01
Range of exercise prices, upper range (in dollars per share)	$ 76.90
Number Outstanding (in shares) | shares	32,101
Weighted Average Remaining Contractual Life	3 years 3 months 10 days
Weighted Average Exercise Price (in dollars per share)	$ 65.15
Number Exercisable (in shares) | shares	32,101
Weighted Average Exercise Price (in dollars per share)	$ 65.15
$76.91-86.18
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of exercise prices, lower range (in dollars per share)	76.91
Range of exercise prices, upper range (in dollars per share)	$ 86.18
Number Outstanding (in shares) | shares	222
Weighted Average Remaining Contractual Life	3 years 10 months 20 days
Weighted Average Exercise Price (in dollars per share)	$ 86.18
Number Exercisable (in shares) | shares	222
Weighted Average Exercise Price (in dollars per share)	$ 86.18

Stock Plans and Stock Based C_7

Stock Plans and Stock Based Compensation - Activity Related to Restricted Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Unvested, beginning of year (in shares)	241,910
Granted (in shares)	77,269	67,846	86,411
Vested (in shares)	(61,855)
Forfeited (in shares)	(19,968)
Unvested, end of year (in shares)	237,356	241,910
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 71.60
Granted (in dollars per share)	81.48
Vested (in dollars per share)	72.01
Forfeited (in dollars per share)	75.91
Ending balance (in dollars per share)	$ 73.07	$ 71.60

Other Noninterest Income and _3

Other Noninterest Income and Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Reporting threshold for other income and operating expenses (percent, greater than)	1%
NONINTEREST INCOME
Other service charges	$ 2,703	$ 2,826	$ 2,835
Increase in cash surrender value of corporate owned life insurance	1,162	1,879	2,188
Net gain on sale of loans	155	943	2,054
Other miscellaneous income	1,905	1,555	1,740
Total other noninterest income	5,925	7,203	8,817
NONINTEREST EXPENSES
Marketing expense	5,708	4,319	4,750
Professional fees	6,931	6,909	6,054
Technology expense	15,167	11,747	11,791
Cardholder expense	4,560	3,532	3,252
FDIC insurance	2,798	2,758	2,398
Legal expense	1,414	1,190	1,199
Penalties on prepayment of FHLB borrowings	0	2,929	0
Other miscellaneous expenses	13,919	13,869	15,285
Total other noninterest expenses	$ 50,497	$ 47,253	$ 44,729

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation of Noninterest Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 73,972	$ 72,601	$ 65,746
Noninterest Income (out-of-scope of ASC 606)	4,000	6,248	8,114
Total Noninterest Income	77,972	78,849	73,860
Insurance Revenues
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	36,201	34,836	31,505
Investment Service Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	18,091	19,388	17,520
Service Charges on Deposit Accounts
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	7,365	6,347	6,312
Card Services Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	11,024	10,826	9,263
Other
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 1,291	$ 1,204	$ 1,146

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Net increase to beginning retained earnings	$ 526,727	$ 475,262
Contingent income
Disaggregation of Revenue [Line Items]
Contract assets	2,900	3,000
Contract liabilities	1,600	1,700
Insurance
Disaggregation of Revenue [Line Items]
Net increase to beginning retained earnings	6,100	6,000
Wealth management services
Disaggregation of Revenue [Line Items]
Net increase to beginning retained earnings	$ 2,500	$ 2,300

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) Attributable to Income from Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current
Federal	$ 19,238	$ 19,345	$ 22,199
State	4,409	4,039	4,009
Total	23,647	23,384	26,208
Deferred
Federal	994	1,485	(5,247)
State	(84)	313	(1,037)
Deferred tax expense	910	1,798	(6,284)
Federal Total	20,232	20,830	16,952
State Total	4,325	4,352	2,972
Tax expense (benefit)	$ 24,557	$ 25,182	$ 19,924

Income Taxes - Income Tax Rate

Income Taxes - Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21%	21%	21%
State income taxes, net of federal benefit	3.10%	3%	2.40%
Tax exempt income	(1.10%)	(1.20%)	(1.80%)
Excess benefits from equity-based compensation	(0.30%)	(0.50%)	(0.20%)
Bank-owned life insurance income	(0.20%)	(0.40%)	(0.50%)
Federal tax credit	0%	0%	(0.40%)
All other	(0.10%)	0.10%	(0.10%)
Total	22.40%	22%	20.40%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Allowance for credit losses	$ 12,387	$ 11,160
Lease liability	8,535	7,277
Interest income on nonperforming loans	503	470
Compensation and benefits	12,316	12,303
Purchase accounting adjustments	517	360
Liabilities held at fair value	56	21
Deferred loan fees and costs	1,053	1,664
Other	593	1,017
Total	35,960	34,272
Deferred tax liabilities:
Prepaid pension	11,528	10,875
Right of use asset	8,222	7,092
Depreciation	3,767	3,586
Intangibles	1,489	1,401
Leases	2,617	1,985
Other	1,571	1,657
Total deferred tax liabilities	29,194	26,596
Net deferred tax asset at year-end	6,766	7,676	$ 9,474
Net deferred tax asset at beginning of year	7,676	9,474
Decrease in net deferred tax asset	(910)	(1,798)
Deferred tax expense	$ 910	$ 1,798	$ (6,284)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Deferred tax assets (liabilities) related to net unrealized holdings losses/(gains) in the available-for-sale securities portfolio	$ 58,600,000	$ 4,700,000
Deferred tax assets related to employee benefit plans	9,800,000	13,400,000
Valuation allowance	$ 0	$ 0

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Tax Effect Allocated to Each Component of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Before-Tax Amount
Other Comprehensive Income, Net unrealized losses	$ (202,310)	$ (31,619)	$ 15,222
Tax (Expense) Benefit
Other Comprehensive Income, Net unrealized losses	49,571	7,743	(3,732)
Net of Tax
Other comprehensive (loss) income	(152,739)	(23,876)	11,490
Available-for-sale securities
Before-Tax Amount
Other comprehensive gain (loss), before reclassifications	(229,463)	(46,301)	22,381
Reclassification adjustment	11,916	(275)	(430)
Other Comprehensive Income, Net unrealized losses	(217,547)	(46,576)	21,951
Tax (Expense) Benefit
Other comprehensive gain (loss), before reclassifications	56,223	11,340	(5,487)
Reclassification adjustment	(2,919)	67	106
Other Comprehensive Income, Net unrealized losses	53,304	11,407	(5,381)
Net of Tax
Other comprehensive gain (loss), before reclassifications	(173,240)	(34,961)	16,894
Reclassification adjustment	8,997	(208)	(324)
Other comprehensive (loss) income	(164,243)	(35,169)	16,570
Net retirement plan actuarial (loss) gain
Before-Tax Amount
Other comprehensive gain (loss), before reclassifications	12,761	11,785	(9,309)
Reclassification adjustment	2,260	2,951	2,366
Tax (Expense) Benefit
Other comprehensive gain (loss), before reclassifications	(3,127)	(2,887)	2,281
Reclassification adjustment	(554)	(723)	(580)
Net of Tax
Other comprehensive gain (loss), before reclassifications	9,634	8,898	(7,028)
Reclassification adjustment	1,706	2,228	1,786
Net retirement plan prior service credit
Before-Tax Amount
Reclassification adjustment	216	221	214
Tax (Expense) Benefit
Reclassification adjustment	(52)	(54)	(52)
Net of Tax
Reclassification adjustment	164	167	162
Employee benefit plans
Before-Tax Amount
Other Comprehensive Income, Net unrealized losses	15,237	14,957	(6,729)
Tax (Expense) Benefit
Other Comprehensive Income, Net unrealized losses	(3,733)	(3,664)	1,649
Net of Tax
Other comprehensive (loss) income	$ 11,504	$ 11,293	$ (5,080)

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	$ 728,941	$ 717,689	$ 663,054
Ending balances	617,390	728,941	717,689
Available-for-Sale Debt Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(14,560)	20,609	4,039
Other comprehensive (loss) income	(164,243)	(35,169)	16,570
Ending balances	(178,803)	(14,560)	20,609
Employee Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(41,390)	(52,683)	(47,603)
Other comprehensive (loss) income	11,504	11,293	(5,080)
Ending balances	(29,886)	(41,390)	(52,683)
Accumulated Other Comprehensive Income (loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(55,950)	(32,074)	(43,564)
Other comprehensive (loss) income	(152,739)	(23,876)	11,490
Ending balances	$ (208,689)	$ (55,950)	$ (32,074)

Other Comprehensive Income (L_5

Other Comprehensive Income (Loss) - Details about Accumulated Other Comprehensive Income (Loss) Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net (loss) gain on securities transactions	$ (634)	$ 249	$ 443
Other operating expense	(50,497)	(47,253)	(44,729)
Income Before Income Tax Expense	109,713	114,573	97,666
Tax expense (benefit)	(24,557)	(25,182)	(19,924)
Net Income Attributable to Tompkins Financial Corporation	85,030	89,264	$ 77,588
Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Unrealized gains and losses on available-for-sale debt securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net (loss) gain on securities transactions	(11,916)	275
Tax expense (benefit)	2,919	(67)
Net Income Attributable to Tompkins Financial Corporation	(8,997)	208
Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Net retirement plan actuarial gain
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other operating expense	(2,260)	(2,951)
Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Net retirement plan prior service credit
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other operating expense	(216)	(221)
Amount Reclassified from Accumulated Other Comprehensive Income (Loss) | Employee benefit plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income Before Income Tax Expense	(2,476)	(3,172)
Tax expense (benefit)	606	777
Net Income Attributable to Tompkins Financial Corporation	$ (1,870)	$ (2,395)

Commitments and Contingent Li_3

Commitments and Contingent Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Maximum potential obligations to extend credit for loan commitments	$ 1,174,890	$ 1,127,977
Commitments to sell mortgages to unrelated investors on a loan-by-loan basis	187
Loan commitments
Loss Contingencies [Line Items]
Maximum potential obligations to extend credit for loan commitments	160,647	176,510
Standby letters of credit
Loss Contingencies [Line Items]
Maximum potential obligations to extend credit for loan commitments	35,759	39,773
Undisbursed portion of lines of credit
Loss Contingencies [Line Items]
Maximum potential obligations to extend credit for loan commitments	$ 978,484	$ 911,694

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Basic
Net income available to common shareholders	$ 85,030	$ 89,264	$ 77,588
Less: income attributable to unvested stock-based compensation awards	(250)	(615)	(857)
Net earnings allocated to common shareholders	$ 84,780	$ 88,649	$ 76,731
Weighted average shares outstanding, including unvested stock-based compensation awards (in shares)	14,532,448	14,798,447	14,933,990
Less: average unvested stock-based compensation awards (in shares)	(204,168)	(229,684)	(230,600)
Weighted average shares outstanding - Basic (in shares)	14,328,280	14,568,763	14,703,390
Diluted
Net earnings allocated to common shareholders	$ 84,780	$ 88,649	$ 76,731
Weighted average shares outstanding - Basic (in shares)	14,328,280	14,568,763	14,703,390
Plus: incremental shares from assumed conversion of stock-based compensation awards (in shares)	76,014	79,404	38,650
Weighted average shares outstanding - Diluted (in shares)	14,404,294	14,648,167	14,742,040
Basic EPS (in dollars per share)	$ 5.92	$ 6.08	$ 5.22
Diluted EPS (in dollars per share)	$ 5.89	$ 6.05	$ 5.20
Antidilutive securities excluded from computation of earning per share (in shares)	4,984	7,591	14,982

Fair Value Measurements - Finan

Fair Value Measurements - Financial Assets and Financial Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 777	$ 902
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,594,967	2,044,513
Recurring | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	167,251	157,834
Recurring | Obligations of U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	601,167	832,373
Recurring | Obligations of U.S. states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	85,281	104,169
Recurring | Mortgage-backed securities - residential, U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	52,668	77,157
Recurring | Mortgage-backed securities - residential, U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	686,222	870,556
Recurring | U.S. corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	2,378	2,424
Recurring | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	777	902
Recurring | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | Obligations of U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | Obligations of U.S. states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | Mortgage-backed securities - residential, U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | Mortgage-backed securities - residential, U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | U.S. corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 1) | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Recurring | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,594,967	2,044,513
Recurring | (Level 2) | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	167,251	157,834
Recurring | (Level 2) | Obligations of U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	601,167	832,373
Recurring | (Level 2) | Obligations of U.S. states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	85,281	104,169
Recurring | (Level 2) | Mortgage-backed securities - residential, U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	52,668	77,157
Recurring | (Level 2) | Mortgage-backed securities - residential, U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	686,222	870,556
Recurring | (Level 2) | U.S. corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	2,378	2,424
Recurring | (Level 2) | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Recurring | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | U.S. Treasuries
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | Obligations of U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | Obligations of U.S. states and political subdivisions
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | Mortgage-backed securities - residential, U.S. Government agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | Mortgage-backed securities - residential, U.S. Government sponsored entities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | U.S. corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Recurring | (Level 3) | Equity securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 777	$ 902

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Measurements at Reporting Date and Gain (Losses) from Fair Value Changes. (Details) - Non-Recurring - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	$ 9,460	$ 5,456
Other real estate owned	152	46
Gain (losses) from fair value changes, Impaired loans	59	(7,107)
Gain (losses) from fair value changes, Other real estate owned	15	(8)
(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	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans
Other real estate owned	0	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	9,460	5,456
Other real estate owned	$ 152	$ 46

Fair Value Measurements - Estim

Fair Value Measurements - Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Assets:
Securities - held-to-maturity	$ 261,692	$ 282,288
FHLB and ACBB stock	17,720	10,996
Financial Liabilities:
Time deposits	631,411	639,674
Securities sold under agreements to repurchase	56,278	66,787
Other borrowings	291,300	124,000
(Level 1)
Financial Assets:
Cash and cash equivalents	77,837	63,107
Securities - held-to-maturity	0	0
FHLB and ACBB stock	0	0
Accrued interest receivable	0	0
Loans and leases, net	0	0
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
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	261,692	282,288
FHLB and ACBB stock	17,720	10,996
Accrued interest receivable	24,865	22,597
Loans and leases, net	0	0
Financial Liabilities:
Time deposits	616,488	641,517
Other deposits	5,970,884	6,151,761
Securities sold under agreements to repurchase	56,278	66,787
Other borrowings	289,234	125,700
Accrued interest payable	1,420	901
(Level 3)
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	0	0
FHLB and ACBB stock	0	0
Accrued interest receivable	0	0
Loans and leases, net	4,939,246	5,028,734
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
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	77,837	63,107
Securities - held-to-maturity	312,344	284,009
FHLB and ACBB stock	17,720	10,996
Accrued interest receivable	24,865	22,597
Loans and leases, net	5,222,977	5,032,624
Financial Liabilities:
Time deposits	631,411	639,674
Other deposits	5,970,884	6,151,761
Securities sold under agreements to repurchase	56,278	66,787
Other borrowings	291,300	124,000
Accrued interest payable	1,420	901
Fair Value
Financial Assets:
Cash and cash equivalents	77,837	63,107
Securities - held-to-maturity	261,692	282,288
FHLB and ACBB stock	17,720	10,996
Accrued interest receivable	24,865	22,597
Loans and leases, net	4,939,246	5,028,734
Financial Liabilities:
Time deposits	616,488	641,517
Other deposits	5,970,884	6,151,761
Securities sold under agreements to repurchase	56,278	66,787
Other borrowings	289,234	125,700
Accrued interest payable	$ 1,420	$ 901

Regulations and Supervision - A

Regulations and Supervision - Additional Information (Details) - subsidiary	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Number of wholly-owned banking subsidiary	1	4

Regulations and Supervision -_2

Regulations and Supervision - Actual Capital Amounts and Ratios (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Banking Regulation, Total Capital [Abstract]
Total Capital (to risk-weighted assets), Actual Amount	$ 780,472	$ 735,187
Total Capital (to risk-weighted assets), Actual Ratio	0.144	0.142
Total Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 568,431	$ 524,345
Total Capital (to risk-weighted assets), Minimum Capital Required, Ratio	0.105	0.105
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 541,363	$ 516,519
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	0.100	0.100
Common Equity Tier 1 Capital (To Risk-weighted Assets)
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Amount	$ 730,330	$ 688,425
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Ratio	0.135	0.133
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 378,954	$ 361,563
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio	7%	7%
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 351,886	$ 335,737
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 Capital (To Risk-weighted Assets)
Tier 1 Capital (to risk-weighted assets), Actual Amount	$ 730,330	$ 688,425
Tier 1 Capital (to risk-weighted assets), Actual Ratio	0.135	0.133
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 460,159	$ 439,041
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio	0.085	0.085
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 433,091	$ 413,215
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	0.080	0.080
Tier 1 Leverage Capital (To Average Assets)
Tier 1 Capital (to average assets), Actual Amount	$ 730,330	$ 688,425
Tier 1 Capital (to average assets), Actual Ratio	0.093	0.087
Tier 1 Capital (to average assets), Minimum Capital Required, Amount	$ 312,695	$ 315,820
Tier 1 Capital (to average assets), Minimum Capital Required, Ratio	0.040	0.040
Tier 1 Capital (to average assets), Required to be Well Capitalized, Amount	$ 390,868	$ 394,775
Tier 1 Capital (to average assets), Required to be Well Capitalized, Ratio	0.050	0.050
Castile
Banking Regulation, Total Capital [Abstract]
Total Capital (to risk-weighted assets), Actual Amount		$ 160,757
Total Capital (to risk-weighted assets), Actual Ratio		0.122
Total Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 138,104
Total Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.105
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 131,527
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.100
Common Equity Tier 1 Capital (To Risk-weighted Assets)
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 149,154
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.113
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 92,069
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		7%
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 85,493
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		6.50%
Tier 1 Capital (To Risk-weighted Assets)
Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 149,154
Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.113
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 111,798
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.085
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 105,222
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.080
Tier 1 Leverage Capital (To Average Assets)
Tier 1 Capital (to average assets), Actual Amount		$ 149,154
Tier 1 Capital (to average assets), Actual Ratio		0.079
Tier 1 Capital (to average assets), Minimum Capital Required, Amount		$ 75,935
Tier 1 Capital (to average assets), Minimum Capital Required, Ratio		0.040
Tier 1 Capital (to average assets), Required to be Well Capitalized, Amount		$ 94,918
Tier 1 Capital (to average assets), Required to be Well Capitalized, Ratio		0.050
Mahopac
Banking Regulation, Total Capital [Abstract]
Total Capital (to risk-weighted assets), Actual Amount		$ 136,247
Total Capital (to risk-weighted assets), Actual Ratio		0.127
Total Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 112,649
Total Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.105
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 107,285
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.100
Common Equity Tier 1 Capital (To Risk-weighted Assets)
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 126,718
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.118
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 75,100
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		7%
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 69,735
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		6.50%
Tier 1 Capital (To Risk-weighted Assets)
Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 126,718
Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.118
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 91,192
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.085
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 85,282
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.080
Tier 1 Leverage Capital (To Average Assets)
Tier 1 Capital (to average assets), Actual Amount		$ 126,718
Tier 1 Capital (to average assets), Actual Ratio		0.081
Tier 1 Capital (to average assets), Minimum Capital Required, Amount		$ 62,815
Tier 1 Capital (to average assets), Minimum Capital Required, Ratio		0.040
Tier 1 Capital (to average assets), Required to be Well Capitalized, Amount		$ 78,519
Tier 1 Capital (to average assets), Required to be Well Capitalized, Ratio		0.050
VIST
Banking Regulation, Total Capital [Abstract]
Total Capital (to risk-weighted assets), Actual Amount		$ 173,889
Total Capital (to risk-weighted assets), Actual Ratio		0.136
Total Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 134,403
Total Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.105
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 128,003
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.100
Common Equity Tier 1 Capital (To Risk-weighted Assets)
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 163,145
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.128
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 89,602
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		7%
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 83,202
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		6.50%
Tier 1 Capital (To Risk-weighted Assets)
Tier 1 Capital (to risk-weighted assets), Actual Amount		$ 163,145
Tier 1 Capital (to risk-weighted assets), Actual Ratio		0.128
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount		$ 108,803
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio		0.085
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount		$ 102,403
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio		0.080
Tier 1 Leverage Capital (To Average Assets)
Tier 1 Capital (to average assets), Actual Amount		$ 163,145
Tier 1 Capital (to average assets), Actual Ratio		0.084
Tier 1 Capital (to average assets), Minimum Capital Required, Amount		$ 77,953
Tier 1 Capital (to average assets), Minimum Capital Required, Ratio		0.040
Tier 1 Capital (to average assets), Required to be Well Capitalized, Amount		$ 97,441
Tier 1 Capital (to average assets), Required to be Well Capitalized, Ratio		0.050
Subsidiaries
Banking Regulation, Total Capital [Abstract]
Total Capital (to risk-weighted assets), Actual Amount	$ 736,099	$ 219,976
Total Capital (to risk-weighted assets), Actual Ratio	0.136	0.148
Total Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 567,793	$ 156,631
Total Capital (to risk-weighted assets), Minimum Capital Required, Ratio	0.105	0.105
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 540,755	$ 149,172
Total Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	0.100	0.100
Common Equity Tier 1 Capital (To Risk-weighted Assets)
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Amount	$ 685,956	$ 207,632
Common Equity Tier 1 Capital (to risk-weighted assets), Actual Ratio	0.127	0.139
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 378,529	$ 104,421
Common Equity Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio	7%	7%
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 351,491	$ 96,962
Common Equity Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	6.50%	6.50%
Tier 1 Capital (To Risk-weighted Assets)
Tier 1 Capital (to risk-weighted assets), Actual Amount	$ 685,956	$ 207,632
Tier 1 Capital (to risk-weighted assets), Actual Ratio	0.127	0.139
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Amount	$ 459,642	$ 126,797
Tier 1 Capital (to risk-weighted assets), Minimum Capital Required, Ratio	0.085	0.085
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Amount	$ 432,604	$ 119,338
Tier 1 Capital (to risk-weighted assets), Required to be Well Capitalized, Ratio	0.080	0.080
Tier 1 Leverage Capital (To Average Assets)
Tier 1 Capital (to average assets), Actual Amount	$ 685,956	$ 207,632
Tier 1 Capital (to average assets), Actual Ratio	0.088	0.084
Tier 1 Capital (to average assets), Minimum Capital Required, Amount	$ 312,057	$ 99,000
Tier 1 Capital (to average assets), Minimum Capital Required, Ratio	0.040	0.040
Tier 1 Capital (to average assets), Required to be Well Capitalized, Amount	$ 390,071	$ 123,751
Tier 1 Capital (to average assets), Required to be Well Capitalized, Ratio	0.050	0.050

Condensed Parent Company Only_3

Condensed Parent Company Only Financial Statements - Condensed Statements of Condition (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Investment in subsidiaries	$ 1,500	$ 1,600
Total Assets	7,670,686	7,819,982	$ 7,622,171
Liabilities and Shareholders’ Equity
Other liabilities	103,423	108,819
Tompkins Financial Corporation Shareholders’ Equity	615,978	727,529
Total Liabilities and Equity	7,670,686	7,819,982
Tompkins (the Parent Company)
Assets
Cash	28,543	18,691
Investment in subsidiaries	587,032	705,723
Other	1,344	4,032
Total Assets	616,920	728,446
Liabilities and Shareholders’ Equity
Other liabilities	942	917
Tompkins Financial Corporation Shareholders’ Equity	615,978	727,529
Total Liabilities and Equity	$ 616,920	$ 728,446

Condensed Parent Company Only_4

Condensed Parent Company Only Financial Statements - Condensed Statement of Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Income Statements, Captions [Line Items]
Interest expense	$ 21,043	$ 17,526	$ 28,991
Income tax benefit	(24,557)	(25,182)	(19,924)
Net Income Attributable to Tompkins Financial Corporation	85,030	89,264	77,588
Tompkins (the Parent Company)
Condensed Income Statements, Captions [Line Items]
Dividends received from subsidiaries	62,559	81,408	60,818
Other income	147	279	52
Total Operating Income	62,706	81,687	60,870
Interest expense	0	2,232	1,241
Other expenses	11,295	9,039	9,184
Total Operating Expenses	11,295	11,271	10,425
Earnings of Subsidiaries	51,411	70,416	50,445
Income tax benefit	2,841	2,068	2,160
Equity in undistributed earnings of subsidiaries	30,778	16,780	24,983
Net Income Attributable to Tompkins Financial Corporation	$ 85,030	$ 89,264	$ 77,588

Condensed Parent Company Only_5

Condensed Parent Company Only Financial Statements - Condensed Cash Flow Statements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net income	$ 85,030	$ 89,264	$ 77,588
Adjustments to reconcile net income to net cash provided by operating activities
Other, net	(4,151)	(11,223)	6,218
Net Cash Provided by Operating Activities	103,340	121,177	101,387
Repayment of investments in and advances to subsidiaries
Other, net	(431)	23	489
Net Cash Used in Investing Activities	(8,444)	(583,294)	(643,719)
Financing activities
Cash dividends	(33,565)	(32,415)	(31,359)
Repurchase of common shares	(15,430)	(23,773)	(9,414)
Redemption of trust preferred debentures	0	(15,150)	(4,124)
Shares issued for dividend reinvestment plan	0	2	1,825
Shares issued for employee stock ownership plan	2,951	0	0
Net proceeds from exercise of stock options	(538)	(803)	(253)
Net Cash (Used) Provided by Financing Activities	(80,166)	136,762	792,812
Net Increase (Decrease) in Cash and Cash Equivalents	14,730	(325,355)	250,480
Cash and cash equivalents at beginning of period	63,107	388,462	137,982
Total Cash and Cash Equivalents at End of Period	77,837	63,107	388,462
Tompkins (the Parent Company)
Operating activities
Net income	85,030	89,264	77,588
Adjustments to reconcile net income to net cash provided by operating activities
Equity in undistributed earnings of subsidiaries	(30,778)	(16,780)	(24,983)
Other, net	3,561	4,126	(1,541)
Net Cash Provided by Operating Activities	57,813	76,610	51,064
Repayment of investments in and advances to subsidiaries
Repayment of investments in and advances to subsidiaries	350	0	0
Other, net	29	(76)	(100)
Net Cash Used in Investing Activities	379	(76)	(100)
Financing activities
Borrowings, net	0	0	(4,000)
Cash dividends	(33,565)	(32,415)	(31,359)
Repurchase of common shares	(15,430)	(23,773)	(9,414)
Redemption of trust preferred debentures	0	(15,150)	(4,124)
Net proceeds from restricted stock awards	(1,758)	(2,292)	(1,682)
Shares issued for dividend reinvestment plan	0	2	1,825
Shares issued for employee stock ownership plan	2,951	0	0
Net proceeds from exercise of stock options	(538)	(803)	(253)
Net Cash (Used) Provided by Financing Activities	(48,340)	(74,431)	(49,007)
Net Increase (Decrease) in Cash and Cash Equivalents	9,852	2,103	1,957
Cash and cash equivalents at beginning of period	18,691	16,588	14,631
Total Cash and Cash Equivalents at End of Period	$ 28,543	$ 18,691	$ 16,588

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 segment	Dec. 31, 2022 banking_Office	Dec. 31, 2022 subsidiaryTrust	Dec. 31, 2022 office
Segment Reporting Information [Line Items]
Number of reportable business segments	3		3
Tompkins Insurance Agencies Inc
Segment Reporting Information [Line Items]
Ownership percentage by parent	100%	100%	100%	100%
Ithaca, NY
Segment Reporting Information [Line Items]
Number of banking offices		12
Genesee Valley Region
Segment Reporting Information [Line Items]
Number of banking offices		16
Counties North of New York City
Segment Reporting Information [Line Items]
Number of banking offices		13
Southeastern Pennsylvania
Segment Reporting Information [Line Items]
Number of banking offices		19
Western New York
Segment Reporting Information [Line Items]
Nature of operations, number of offices | office				5

Segment and Related Informati_4

Segment and Related Information - Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Interest income	$ 251,324	$ 241,318	$ 254,330
Interest expense	21,043	17,526	28,991
Net interest income	230,281	223,792	225,339
Provision (credit) for credit loss expense	2,789	(2,219)	17,213
Noninterest income	77,972	78,849	73,860
Noninterest expense	195,751	190,287	184,320
Income Before Income Tax Expense	109,713	114,573	97,666
Income tax expense	24,557	25,182	19,924
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	85,156	89,391	77,742
Less: Net income attributable to noncontrolling interests	126	127	154
Net Income Attributable to Tompkins Financial Corporation	85,030	89,264	77,588
Depreciation and amortization	10,684	10,250	10,192
Assets	7,670,686	7,819,982	7,622,171
Goodwill	92,602	92,447	92,447
Other intangibles, net	2,708	3,643	4,905
Net Loans and Leases	5,222,977	5,032,624	5,208,658
Deposits	6,602,295	6,791,435	6,437,752
Total equity	617,390	728,941	717,689	$ 663,054
Banking
Segment Reporting Information [Line Items]
Goodwill	64,524	64,369	64,369
Insurance
Segment Reporting Information [Line Items]
Goodwill	19,867	19,867	19,867
Wealth Management
Segment Reporting Information [Line Items]
Goodwill	8,211	8,211	8,211
Operating Segments | Banking
Segment Reporting Information [Line Items]
Interest income	251,324	241,322	254,330
Interest expense	21,048	17,541	28,995
Net interest income	230,276	223,781	225,335
Provision (credit) for credit loss expense	2,789	(2,219)	17,213
Noninterest income	25,394	25,944	26,015
Noninterest expense	156,186	152,624	147,680
Income Before Income Tax Expense	96,695	99,320	86,457
Income tax expense	21,085	21,257	17,033
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	75,610	78,063	69,424
Less: Net income attributable to noncontrolling interests	126	127	154
Net Income Attributable to Tompkins Financial Corporation	75,484	77,936	69,270
Depreciation and amortization	10,366	9,987	9,912
Assets	7,610,701	7,794,561	7,564,342
Goodwill	64,524	64,370	64,370
Other intangibles, net	1,004	1,571	2,418
Net Loans and Leases	5,222,977	5,032,624	5,208,658
Deposits	6,614,659	6,802,852	6,449,289
Total equity	559,123	664,800	660,334
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	5	11	4
Interest expense	0	0	0
Net interest income	5	11	4
Provision (credit) for credit loss expense	0	0	0
Noninterest income	36,721	35,430	31,930
Noninterest expense	27,678	26,857	25,941
Income Before Income Tax Expense	9,048	8,584	5,993
Income tax expense	2,504	2,326	1,625
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	6,544	6,258	4,368
Less: Net income attributable to noncontrolling interests	0	0	0
Net Income Attributable to Tompkins Financial Corporation	6,544	6,258	4,368
Depreciation and amortization	175	208	229
Assets	45,090	42,879	41,812
Goodwill	19,867	19,866	19,866
Other intangibles, net	1,655	2,004	2,398
Net Loans and Leases	0	0	0
Deposits	0	0	0
Total equity	35,155	33,171	31,455
Operating Segments | Wealth Management
Segment Reporting Information [Line Items]
Interest income	0	0	0
Interest expense	0	0	0
Net interest income	0	0	0
Provision (credit) for credit loss expense	0	0	0
Noninterest income	18,129	19,727	18,131
Noninterest expense	14,159	13,058	12,915
Income Before Income Tax Expense	3,970	6,669	5,216
Income tax expense	968	1,599	1,266
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	3,002	5,070	3,950
Less: Net income attributable to noncontrolling interests	0	0	0
Net Income Attributable to Tompkins Financial Corporation	3,002	5,070	3,950
Depreciation and amortization	143	55	51
Assets	28,977	33,735	28,616
Goodwill	8,211	8,211	8,211
Other intangibles, net	49	68	89
Net Loans and Leases	0	0	0
Deposits	1,079	0	0
Total equity	23,112	30,970	25,900
Intercompany
Segment Reporting Information [Line Items]
Interest income	(5)	(15)	(4)
Interest expense	(5)	(15)	(4)
Net interest income	0	0	0
Provision (credit) for credit loss expense	0	0	0
Noninterest income	(2,272)	(2,252)	(2,216)
Noninterest expense	(2,272)	(2,252)	(2,216)
Income Before Income Tax Expense	0	0	0
Income tax expense	0	0	0
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	0	0	0
Less: Net income attributable to noncontrolling interests	0	0	0
Net Income Attributable to Tompkins Financial Corporation	0	0	0
Depreciation and amortization	0	0	0
Assets	(14,082)	(51,193)	(12,599)
Goodwill	0	0	0
Other intangibles, net	0	0	0
Net Loans and Leases	0	0	0
Deposits	(13,443)	(11,417)	(11,537)
Total equity	$ 0	$ 0	$ 0

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities - Narrative (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Risk Participation Agreement | Derivatives not designated as hedging instruments | Other Liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, notional amount	$ 7,499

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities - Derivative Instruments in Statement of Financial Position (Details) - Derivatives not designated as hedging instruments $ in Thousands	Dec. 31, 2022 USD ($)
Derivatives, Fair Value [Line Items]
Fair Value	$ 21
Risk Participation Agreement | Other Liabilities
Derivatives, Fair Value [Line Items]
Notional Amount	7,499
Fair Value	$ 21

Derivatives and Hedging Activ_5

Derivatives and Hedging Activities - Derivative Instruments in Statement of Income (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 13	$ 57
Risk Participation Agreement | Other income / (expense)
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 13	$ 57

Uncategorized Items - tmp-20221

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]