Tompkins Financial (TMP) 10-Q 9 Aug 23 2023 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2023	Jul. 24, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	1-12709
Entity Registrant Name	Tompkins Financial Corp
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-1482357
Entity Address, Address Line One	P.O. Box 460
Entity Address, City or Town	Ithaca
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14851
City Area Code	888
Local Phone Number	503-5753
Title of 12(b) Security	Common Stock, $0.10 par value
Trading Symbol	TMP
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,363,234
Entity Central Index Key	0001005817
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
ASSETS
Cash and noninterest bearing balances due from banks	$ 65,916	$ 18,572
Interest bearing balances due from banks	15,698	59,265
Cash and Cash Equivalents	81,614	77,837
Available-for-sale debt securities, at fair value (amortized cost of $1,688,051 at June 30, 2023 and $1,831,791 at December 31, 2022)	1,468,003	1,594,967
Held-to-maturity securities, at amortized cost (fair value of $262,444 at June 30, 2023 and $261,692 December 31, 2022)	312,369	312,344
Equity securities, at fair value (amortized cost $778 at June 30, 2023 and $777 at December 31, 2022)	778	777
Total loans and leases, net of unearned income and deferred costs and fees	5,352,365	5,268,911
Less: Allowance for credit losses	48,545	45,934
Net Loans and Leases	5,303,820	5,222,977
Federal Home Loan Bank and other stock	23,649	17,720
Bank premises and equipment, net	81,087	82,140
Corporate owned life insurance	86,709	85,556
Goodwill	92,602	92,602
Other intangible assets, net	2,513	2,708
Accrued interest and other assets	173,094	181,058
Total Assets	7,626,238	7,670,686
Interest bearing:
Checking, savings and money market	3,659,220	3,820,739
Time	770,594	631,411
Noninterest bearing	2,024,837	2,150,145
Total Deposits	6,454,651	6,602,295
Federal funds purchased and securities sold under agreements to repurchase	50,483	56,278
Other borrowings	387,100	291,300
Other liabilities	97,563	103,423
Total Liabilities	6,989,797	7,053,296
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $0.10 per share: Authorized 25,000,000 shares; Issued: 14,441,413 at June 30, 2023; and 14,555,741 at December 31, 2022	1,444	1,456
Additional paid-in capital	298,133	302,763
Retained earnings	537,095	526,727
Accumulated other comprehensive loss	(195,520)	(208,689)
Treasury stock, at cost – 124,265 shares at June 30, 2023, and 128,749 shares at December 31, 2022	(6,185)	(6,279)
Total Tompkins Financial Corporation Shareholders’ Equity	634,967	615,978
Noncontrolling interests	1,474	1,412
Total Equity	636,441	617,390
Total Liabilities and Equity	$ 7,626,238	$ 7,670,686

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale securities, at amortized cost	$ 1,688,051	$ 1,831,791
Securities - held-to-maturity	262,444	261,692
Equity securities, at amortized cost	$ 778	$ 777
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)	14,441,413	14,555,741
Treasury stock, shares (in shares)	124,265	128,749

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
INTEREST AND DIVIDEND INCOME
Loans	$ 63,527	$ 52,505	$ 124,369	$ 103,636
Due from banks	183	64	322	105
Available-for-sale debt securities	6,618	7,063	13,361	13,833
Held-to-maturity securities	1,219	1,201	2,433	2,330
Federal Home Loan Bank and other stock	323	120	623	225
Interest income	71,870	60,953	141,108	120,129
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more	2,526	400	4,313	826
Other deposits	13,119	1,647	23,513	3,267
Federal funds purchased and securities sold under agreements to repurchase	15	15	29	31
Other borrowings	4,314	629	7,111	1,129
Total Interest Expense	19,974	2,691	34,966	5,253
Net Interest Income	51,896	58,262	106,142	114,876
Less: Provision for credit loss expense	2,253	856	1,428	336
Net Interest Income After Credit for Credit Loss Expense	49,643	57,406	104,714	114,540
NONINTEREST INCOME
Insurance commissions and fees	8,672	8,429	18,181	17,746
Wealth management fees	4,678	4,596	9,187	9,513
Service charges on deposit accounts	1,640	1,756	3,386	3,535
Card services income	3,087	2,959	5,769	5,502
Other income	1,603	1,241	3,544	2,717
Net loss on securities transactions	(7,065)	(37)	(7,052)	(84)
Total Noninterest Income	12,615	18,944	33,015	38,929
NONINTEREST EXPENSE
Salaries and wages	25,337	24,396	49,849	47,668
Other employee benefits	6,647	6,341	13,388	12,138
Net occupancy expense of premises	3,327	3,131	6,626	6,672
Furniture and fixture expense	2,105	2,004	4,159	3,995
Amortization of intangible assets	84	219	167	437
Other operating expense	14,468	13,029	27,937	25,049
Total Noninterest Expenses	51,968	49,120	102,126	95,959
Income Before Income Tax Expense	10,290	27,230	35,603	57,510
Income Tax Expense	1,784	6,329	7,685	13,305
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	8,506	20,901	27,918	44,205
Less: Net Income Attributable to Noncontrolling Interests	31	32	62	63
Net Income Attributable to Tompkins Financial Corporation	$ 8,475	$ 20,869	$ 27,856	$ 44,142
Basic Earnings Per Share (in dollars per share)	$ 0.59	$ 1.45	$ 1.94	$ 3.06
Diluted Earnings Per Share (in dollars per share)	$ 0.59	$ 1.45	$ 1.94	$ 3.05

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	$ 8,506	$ 20,901	$ 27,918	$ 44,205
Available-for-sale debt securities:
Change in net unrealized loss during the period	(13,237)	(43,449)	7,341	(123,854)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	5,325	0	5,325	0
Employee benefit plans:
Amortization of net retirement plan actuarial loss	197	389	421	853
Amortization of net retirement plan prior service cost	41	40	82	82
Other comprehensive loss	(7,674)	(43,020)	13,169	(122,919)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	832	(22,119)	41,087	(78,714)
Less: Net income attributable to noncontrolling interests	(31)	(32)	(62)	(63)
Total comprehensive income (loss) attributable to Tompkins Financial Corporation	$ 801	$ (22,151)	$ 41,025	$ (78,777)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
OPERATING ACTIVITIES
Net income attributable to Tompkins Financial Corporation	$ 27,856	$ 44,142
Provision for credit loss expense	1,428	336
Depreciation and amortization of premises, equipment, and software	5,418	5,245
Amortization of intangible assets	167	437
Earnings from corporate owned life insurance	(1,169)	(593)
Net amortization on securities	1,856	3,280
Amortization/accretion related to purchase accounting	(369)	(511)
Net loss on securities transactions	7,052	84
Net gain on sale of loans originated for sale	(65)	(57)
Proceeds from sale of loans originated for sale	2,174	362
Loans originated for sale	(2,495)	(1,127)
Net gain on sale of bank premises and equipment	(54)	(41)
Net excess tax benefit from stock based compensation	13	29
Stock-based compensation expense	2,155	1,973
Decrease in accrued interest receivable	718	176
Increase (decrease) in accrued interest payable	742	(86)
Other, net	(678)	(2,132)
Net Cash Provided by Operating Activities	44,749	51,517
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities	79,018	134,653
Proceeds from sales of available-for-sale debt securities	73,832	0
Purchases of available-for-sale debt securities	(18,044)	(149,148)
Purchases of held-to-maturity securities	0	(28,320)
Net increase in loans	(84,989)	(85,037)
Proceeds from sale/redemptions of Federal Home Loan Bank stock	54,747	25,148
Purchases of Federal Home Loan Bank and other stock	(60,676)	(32,065)
Proceeds from sale of bank premises and equipment	98	123
Purchases of bank premises, equipment and software	(3,344)	(4,774)
Redemption of corporate owned life insurance	20	0
Other, net	(138)	(142)
Net Cash Provided by (Used in) Investing Activities	40,524	(139,562)
FINANCING ACTIVITIES
Net (decrease) increase in demand, money market, and savings deposits	(286,827)	22,907
Net increase (decrease) in time deposits	139,452	(44,583)
Net decrease in Federal funds purchased and securities sold under agreements to repurchase	(5,795)	(16,712)
Increase in other borrowings	145,100	235,600
Repayment of other borrowings	(49,300)	(64,000)
Cash dividends	(17,423)	(16,634)
Common stock issued	0	0
Repurchase of common stock	(6,378)	(14,128)
Shares issued for employee stock ownership plan	0	2,951
Net shares issued related to restricted stock awards	(207)	(29)
Net proceeds from exercise of stock options	(118)	(42)
Net Cash (Used in) Provided by Financing Activities	(81,496)	105,330
Net Increase in Cash and Cash Equivalents	3,777	17,285
Cash and cash equivalents at beginning of period	77,837	63,107
Total Cash and Cash Equivalents at End of Period	81,614	80,392
Supplemental Information:
Cash paid during the year for - Interest	34,493	5,578
Cash paid during the year for - Taxes	7,999	10,871
Transfer of loans to other real estate owned	0	82
Right-of-use assets obtained in exchange for new lease liabilities	$ 422	$ 568

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Non- controlling Interests
Beginning 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]
Shares issued for employee stock ownership plan	2,951		4	2,947
Ending balances at Mar. 31, 2022	657,492		1,460	305,880	490,200		(135,849)	(5,642)	1,443
Beginning 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	44,205				44,142				63
Other comprehensive loss	(122,919)						(122,919)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(78,714)
Cash dividends	(16,634)				(16,634)
Net exercise of stock options	(42)			(42)
Common stock repurchased and returned to unissued status	(14,128)		(18)	(14,110)
Stock-based compensation expense	1,973			1,973
Directors deferred compensation plan	0			56				(56)
Restricted stock activity	(29)		(2)	(27)
Ending balances at Jun. 30, 2022	624,318		1,454	303,335	502,770		(178,869)	(5,847)	1,475
Beginning balances at Mar. 31, 2022	657,492		1,460	305,880	490,200		(135,849)	(5,642)	1,443
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	20,901				20,869				32
Other comprehensive loss	(43,020)						(43,020)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(22,119)
Cash dividends	(8,299)				(8,299)
Common stock repurchased and returned to unissued status	(3,758)		(5)	(3,753)
Stock-based compensation expense	1,028			1,028
Directors deferred compensation plan	0			205				(205)
Restricted stock activity	(26)		(1)	(25)
Ending balances at Jun. 30, 2022	624,318		1,454	303,335	502,770		(178,869)	(5,847)	1,475
Beginning balances at Dec. 31, 2022	617,390	$ (65)	1,456	302,763	526,727	$ (65)	(208,689)	(6,279)	1,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	27,918				27,856				62
Other comprehensive loss	13,169						13,169
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	41,087
Cash dividends	(17,423)				(17,423)
Net exercise of stock options	(118)			(118)
Common stock repurchased and returned to unissued status	(6,378)		(11)	(6,367)
Stock-based compensation expense	2,155			2,155
Directors deferred compensation plan	0			(94)				94
Restricted stock activity	(207)		(1)	(206)
Ending balances at Jun. 30, 2023	636,441		1,444	298,133	537,095		(195,520)	(6,185)	1,474
Beginning balances at Mar. 31, 2023	649,765		1,456	303,357	537,331		(187,846)	(5,976)	1,443
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	8,506				8,475				31
Other comprehensive loss	(7,674)						(7,674)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	832
Cash dividends	(8,711)				(8,711)
Net exercise of stock options	(10)			(10)
Common stock repurchased and returned to unissued status	(6,378)		(11)	(6,367)
Stock-based compensation expense	1,110			1,110
Directors deferred compensation plan	0			209				(209)
Restricted stock activity	(167)		(1)	(166)
Ending balances at Jun. 30, 2023	$ 636,441		$ 1,444	$ 298,133	$ 537,095		$ (195,520)	$ (6,185)	$ 1,474

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.60	$ 0.57	$ 1.21	$ 1.14
Net exercise of stock options (in shares)	315		1,824	630
Common stock repurchased and returned to unissued status (in shares)	108,219	49,629	108,219	179,797
Shares issued for employee stock ownership plan (in shares)				37,454
Directors deferred compensation plan (in shares)	3,386	2,688	4,484	1,679
Restricted stock activity (in shares)	6,341	7,217	7,933	14,684

Business

Business	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business	Business Tompkins Financial Corporation ("Tompkins" or the "Company") is headquartered in Ithaca, New York and is registered as a Financial Holding Company with the Federal Reserve Board under the Bank Holding Company Act of 1956, as amended. The Company is a locally oriented, community-based financial services organization that offers a full array of products and services, including commercial and consumer banking, leasing, trust and investment management, financial planning and wealth management, and insurance services. At June 30, 2023, the Company had one wholly-owned banking subsidiary, Tompkins Community Bank. Tompkins Community Bank provides a full array of trust and wealth management services under the Tompkins Financial Advisors brand, including investment management, trust and estate, financial and tax planning as well as life, disability and long-term care insurance services. The Company also has a wholly-owned insurance agency subsidiary, Tompkins Insurance Agencies, Inc. ("Tompkins Insurance"). The Company’s principal offices are located at 118 E. Seneca Street, Ithaca, New York, 14850, and its telephone number is (888) 503-5753. The Company’s common stock is traded on the NYSE American under the symbol "TMP." As a registered financial holding company, the Company is regulated under the Bank Holding Company Act of 1956 ("BHC Act"), as amended and is subject to examination and comprehensive regulation by the Federal Reserve Board ("FRB"). The Company is also subject to the jurisdiction of the Securities and Exchange Commission ("SEC") and is subject to disclosure and regulatory requirements under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The Company is subject to the rules of the NYSE American for listed companies. Tompkins Community Bank is subject to examination and comprehensive regulation by various regulatory authorities, including the Federal Deposit Insurance Corporation ("FDIC"), and the New York State Department of Financial Services ("NYSDFS"). Each of these agencies issues regulations and requires the filing of reports describing the activities and financial condition of the entities under its jurisdiction. Likewise, such agencies conduct examinations on a recurring basis to evaluate the safety and soundness of the institutions, and to test compliance with various regulatory requirements, including: consumer protection, privacy, fair lending, the Community Reinvestment Act, the Bank Secrecy Act, sales of non-deposit investments, electronic data processing, and trust department activities. These agencies also examine and regulate the trust business of Tompkins Community Bank. Tompkins Insurance is subject to examination and regulation by the NYSDFS and the Pennsylvania Insurance Department.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements included in this quarterly report do not include all of the information and footnotes required by U.S. Generally Accepted Accounting Principles ("GAAP") for a full year presentation and certain disclosures have been condensed or omitted in accordance with rules and regulations of the SEC. In the application of certain accounting policies, management is required to make assumptions regarding the effect of matters that are inherently uncertain. These estimates and assumptions affect the reported amounts of certain assets, liabilities, revenues, and expenses in the unaudited consolidated financial statements. Different amounts could be reported under different conditions, or if different assumptions were used in the application of these accounting policies. The accounting policies that management considers critical in this respect are the determination of the allowance for credit losses and the review of its securities portfolio for other than temporary impairment. In management’s opinion, the unaudited consolidated financial statements reflect all adjustments of a normal recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year ended December 31, 2023. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Cash and cash equivalents in the consolidated statements of cash flow include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, and money market funds. Management regularly evaluates the credit risk associated with the counterparties to these transactions and believes that the Company is not exposed to any significant credit risk on cash and cash equivalents. The Company has evaluated subsequent events for potential recognition and/or disclosure, and determined that no further disclosures were required.

Securities

Securities	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 and December 31, 2022: Available-for-Sale Debt Securities June 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 190,275 $ 0 $ 22,181 $ 168,094 Obligations of U.S. Government sponsored entities 592,694 0 69,151 523,543 Obligations of U.S. states and political subdivisions 90,330 1 8,284 82,047 Mortgage-backed securities – residential, issued by U.S. Government agencies 54,852 9 5,919 48,942 U.S. Government sponsored entities 757,400 0 114,265 643,135 U.S. corporate debt securities 2,500 0 258 2,242 Total available-for-sale debt securities $ 1,688,051 $ 10 $ 220,058 $ 1,468,003 Available-for-Sale Debt Securities December 31, 2022 Amortized Gross Gross Fair Value (In thousands) 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 Held-to-Maturity Debt Securities The following tables summarize held-to-maturity debt securities held by the Company at June 30, 2023 and December 31, 2022: Held-to-Maturity Securities June 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,370 $ 0 $ 12,598 $ 73,772 Obligations of U.S. Government sponsored entities 225,999 0 37,327 188,672 Total held-to-maturity debt securities $ 312,369 $ 0 $ 49,925 $ 262,444 Held-to-Maturity Securities December 31, 2022 Amortized Gross Gross Fair Value (In thousands) 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 The Company may from time to time sell debt securities from its available-for-sale portfolio. Realized gains on sales of available-for-sale debt securities were $0 for both the three and six months ended June 30, 2023 and June 30, 2022. During the second quarter of 2023, the Company sold $80.9 million of available-for-sale debt securities at a loss of $7.1 million. Sales of available-for-sale investment securities were the result of general investment portfolio and interest rate risk management. Realized losses for the three and six months ended June 30, 2023 were $7.1 million, and $0 for the three and six months ended June 30, 2022, respectively. Proceeds from the sale of available-for-sale debt securities were $73.8 million for the three and six months ended June 30, 2023, and $0 for the three and six months ended June 30, 2022. The Company's investment portfolio includes callable securities that may be called prior to maturity. There were no realized gains or losses on called available-for-sale debt securities for both the three and six months ended June 30, 2023 and June 30, 2022. The Company also recognized net losses of $12,000 for the three months ended June 30, 2023 and net gains of $1,000 for the six months ended June 30, 2023, compared to net losses of $36,700 and $83,700 for the three and six months ended June 30, 2022, respectively, on equity securities, reflecting the change in fair value. The following table summarizes available-for-sale debt securities that had unrealized losses at June 30, 2023 , and December 31, 2022: June 30, 2023 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 $ 168,094 $ 22,181 $ 168,094 $ 22,181 Obligations of U.S. Government sponsored entities 28,596 758 494,947 68,393 523,543 69,151 Obligations of U.S. states and political subdivisions 26,104 756 55,842 7,528 81,946 8,284 Mortgage-backed securities – residential, issued by U.S. Government agencies 6,244 254 42,351 5,665 48,595 5,919 U.S. Government sponsored entities 13,055 727 630,081 113,538 643,136 114,265 U.S. corporate debt securities 0 0 2,242 258 2,242 258 Total available-for-sale debt securities $ 73,999 $ 2,495 $ 1,393,557 $ 217,563 $ 1,467,556 $ 220,058 December 31, 2022 Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 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 June 30, 2023 and December 31, 2022: June 30, 2023 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 $ 73,772 $ 12,598 $ 73,772 $ 12,598 Obligations of U.S. Government sponsored entities 8,176 751 180,496 36,576 188,672 37,327 Total held-to-maturity debt securities $ 8,176 $ 751 $ 254,268 $ 49,174 $ 262,444 $ 49,925 December 31, 2022 Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 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 debt securities $ 24,543 $ 3,903 $ 237,149 $ 46,749 $ 261,692 $ 50,652 The Company evaluates available-for-sale debt securities for expected credit losses ("ECL") in unrealized loss positions at each measurement date to determine whether the decline in the fair value below the amortized cost basis (impairment) is due to credit-related factors or noncredit-related factors. Factors that may be indicative of ECL include, but are not limited to, the following: • Extent to which the fair value is less than the amortized cost basis. • Adverse conditions specifically related to the security, an industry, or geographic area (changes in technology, business practice). • Payment structure of the debt security with respect to underlying issuer or obligor. • Failure of the issuer to make scheduled payment of principal and/or interest. • Changes to the rating of a security or issuer by a nationally recognized statistical rating organization. • Changes in tax or regulatory guidelines that impact a security or underlying issuer. For available-for-sale debt securities in an unrealized loss position, the Company evaluates the securities to determine whether the decline in the fair value below the amortized cost basis (technical impairment) is the result of changes in interest rates or reflects a fundamental change in the credit worthiness of the underlying issuer. Any impairment that is not credit related is recognized in other comprehensive income (loss), net of applicable taxes. Credit-related impairment is recognized as an allowance for credit losses ("ACL") on the Statement of Condition, limited to the amount by which the amortized cost basis exceeds the fair value, with a corresponding adjustment to earnings. Both the ACL and the adjustment to net income may be reversed if conditions change. The gross unrealized losses reported for residential mortgage-backed securities relate to investment securities issued by U.S. government sponsored entities such as Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, and U.S. government agencies such as Government National Mortgage Association. The total gross unrealized losses, shown in the tables above, were primarily attributable to changes in interest rates and levels of market liquidity, relative to when the investment securities were purchased, and not due to the credit-related quality of the investment securities. The Company does not have the intent to sell these securities and does not believe it is more likely than not that the Company will be required to sell these securities before a recovery of amortized cost. Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type with each type sharing similar risk characteristics and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management has made the accounting policy election to exclude accrued interest receivable on held-to-maturity debt securities from the estimate of credit losses. As of June 30, 2023, 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, the Federal Home Loan Bank ("FHLB") 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 June 30, 2023 or December 31, 2022. The amortized cost and estimated fair value of debt securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities are shown separately since they are not due at a single maturity date. June 30, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 47,677 $ 46,893 Due after one year through five years 514,770 461,320 Due after five years through ten years 269,157 230,292 Due after ten years 44,195 37,421 Total 875,799 775,926 Mortgage-backed securities 812,252 692,077 Total available-for-sale debt securities $ 1,688,051 $ 1,468,003 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 June 30, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,369 $ 262,444 Total held-to-maturity debt securities $ 312,369 $ 262,444 December 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,344 $ 261,692 Total held-to-maturity debt securities $ 312,344 $ 261,692 The Company also holds non-marketable Federal Home Loan Bank of 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 $23.6 million and $95,000, respectively, at June 30, 2023. These securities are carried at par, which is also cost. The FHLBNY continues to pay dividends and repurchase stock. Quarterly, we evaluate our investment in the FHLB for impairment. We evaluate recent and long-term operating performance, liquidity, funding and capital positions, stock repurchase history, dividend history and impact of legislative and regulatory changes. Based on our most recent evaluation, as of June 30, 2023, we determined that no impairment write-downs were required.

Loans and Leases

Loans and Leases	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Loans and Leases	Loans and Leases Loans and leases at June 30, 2023 and December 31, 2022 were as follows: (In thousands) 06/30/2023 12/31/2022 Commercial and industrial Agriculture $ 64,815 $ 85,073 Commercial and industrial other 701,006 705,700 PPP loans* 613 756 Subtotal commercial and industrial 766,434 791,529 Commercial real estate Construction 249,847 201,116 Agriculture 215,915 214,963 Commercial real estate other 2,487,067 2,437,339 Subtotal commercial real estate 2,952,829 2,853,418 Residential real estate Home equity 185,529 188,623 Mortgages 1,348,448 1,346,318 Subtotal residential real estate 1,533,977 1,534,941 Consumer and other Indirect 1,419 2,224 Consumer and other 85,794 75,412 Subtotal consumer and other 87,213 77,636 Leases 16,972 16,134 Total loans and leases 5,357,425 5,273,658 Less: unearned income and deferred costs and fees (5,060) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 5,352,365 $ 5,268,911 *SBA Paycheck Protection Program ("PPP") The Company has adopted comprehensive lending policies, underwriting standards and loan review procedures. Management reviews these policies and procedures on a regular basis. The Company discussed its lending policies and underwriting guidelines for its various lending portfolios in Note 3 – "Loans and Leases" in the Notes to Consolidated Financial Statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. There have been no significant changes in these policies and guidelines since the date of that report. As such, these policies are reflective of new originations as well as those balances held at December 31, 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 origination, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans. Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Generally loans are placed on nonaccrual status if principal or interest payments become 90 days or more past due and/or management deems the collectability of the principal and/or interest to be in question as well as when required by regulatory agencies. When interest accrual is discontinued, all unpaid accrued interest is reversed. Payments received on loans on nonaccrual are generally applied to reduce the principal balance of the loan. Loans are generally returned to accrual status when all the principal and interest amounts due are brought current, the borrower has established a payment history, and future payments are reasonably assured. When management determines that the collection of principal in full is not probable, management will charge-off a partial amount or full amount of the loan balance. Management considers specific facts and circumstances relative to each individual credit in making such a determination. For residential and consumer loans, management uses specific regulatory guidance and thresholds for determining charge-offs. The below tables are an age analysis of past due loans, segregated by class of loans, as of June 30, 2023 and December 31, 2022: June 30, 2023 (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 $ 53 $ 0 $ 53 $ 64,762 $ 64,815 Commercial and industrial other 60 2,266 2,704 5,030 695,976 701,006 PPP loans* 0 0 0 0 613 613 Subtotal commercial and industrial 60 2,319 2,704 5,083 761,351 766,434 Commercial real estate Construction 0 65 0 65 249,782 249,847 Agriculture 165 0 0 165 215,750 215,915 Commercial real estate other 0 15,408 9,405 24,813 2,462,254 2,487,067 Subtotal commercial real estate 165 15,473 9,405 25,043 2,927,786 2,952,829 Residential real estate Home equity 333 588 1,110 2,031 183,498 185,529 Mortgages 0 1,000 8,141 9,141 1,339,307 1,348,448 Subtotal residential real estate 333 1,588 9,251 11,172 1,522,805 1,533,977 Consumer and other Indirect 13 25 44 82 1,337 1,419 Consumer and other 160 119 138 417 85,377 85,794 Subtotal consumer and other 173 144 182 499 86,714 87,213 Leases 0 0 0 0 16,972 16,972 Total loans and leases 731 19,524 21,542 41,797 5,315,628 5,357,425 Less: unearned income and deferred costs and fees 0 0 0 0 (5,060) (5,060) Total loans and leases, net of unearned income and deferred costs and fees $ 731 $ 19,524 $ 21,542 $ 41,797 $ 5,310,568 $ 5,352,365 *SBA Paycheck Protection Program 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 The following tables present the amortized cost basis of loans on nonaccrual status and the amortized cost basis of loans on nonaccrual status for which there was no related allowance for credit losses. The below tables are an age analysis of nonaccrual loans segregated by class of loans, as of June 30, 2023 and December 31, 2022: June 30, 2023 (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 $ 2,494 $ 3,146 $ 0 Subtotal commercial and industrial 2,494 3,146 0 Commercial real estate Agriculture 0 179 0 Commercial real estate other 6,659 11,476 0 Subtotal commercial real estate 6,659 11,655 0 Residential real estate Home equity 0 2,891 0 Mortgages 181 13,318 7 Subtotal residential real estate 181 16,209 7 Consumer and other Indirect 0 87 0 Consumer and other 0 236 27 Subtotal consumer and other 0 323 27 Total loans and leases $ 9,334 $ 31,333 $ 34 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

Allowance for Credit Losses

Allowance for Credit Losses	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Allowance for Credit Losses	Allowance for Credit Losses Management reviews the appropriateness of the allowance for credit losses ("allowance" or "ACL") on a regular basis. Management considers the accounting policy relating to the allowance to be a critical accounting policy, given the inherent uncertainty in evaluating the levels of the allowance required to cover credit losses in the portfolio and the material effect that assumptions could have on the Company’s results of operations. The Company has developed a methodology to measure the amount of estimated credit loss exposure inherent in the loan portfolio to assure that an appropriate allowance is maintained. The Company’s methodology is based upon guidance provided in SEC Staff Accounting Bulletin No. 119, Measurement of Credit Losses on Financial Instruments ("CECL"), and Financial Instruments - Credit Losses and ASC Topic 326, Financial Instruments - Credit Losses. The Company uses a Discounted Cash Flow ("DCF") method to estimate expected credit losses for all loan segments excluding the leasing segment. For each of these loan segments, the Company generates cash flow projections at the instrument level wherein payment expectations are adjusted for estimated prepayment speed, curtailments, recovery lag, probability of default, and loss given default. The modeling of expected prepayment speeds, curtailment rates, and time to recovery are based on internal historical data. The Company uses regression analysis of historical internal and peer data to determine suitable loss drivers to utilize when modeling lifetime probability of default and loss given default. This analysis also determines how expected probability of default and loss given default will react to forecasted levels of the loss drivers. For all loans utilizing the DCF method, management utilizes forecasts of national unemployment and a one year percentage change in national gross domestic product as loss drivers in the model. For all DCF models, management has determined that four quarters represents a reasonable and supportable forecast period and reverts back to a historical loss rate over eight quarters on a straight-line basis. Management leverages economic projections from a reputable and independent third party to inform its loss driver forecasts over the four-quarter forecast period. Other internal and external indicators of economic forecasts, and scenario weightings, are also considered by management when developing the forecast metrics. 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. 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 June 30, 2023, considers the allowance to be appropriate, under certain 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. The following table details activity in the allowance for credit losses on loans for the three and six months ended June 30, 2023 and 2022. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended June 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,316 $ 27,186 $ 10,858 $ 1,628 $ 111 $ 46,099 Charge-offs 0 0 0 (169) 0 (169) Recoveries 13 (9) 114 78 0 196 Provision (credit) for credit loss expense 356 1,791 139 143 (10) 2,419 Ending Balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Three Months Ended June 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,027 $ 22,982 $ 10,447 $ 1,588 $ 82 $ 42,126 Charge-offs 0 (23) (51) (82) 0 (156) Recoveries 6 764 197 76 0 1,043 Provision (credit) for credit loss expense 781 (496) 489 9 (3) 780 Ending Balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 Six Months Ended June 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,039 $ 27,287 $ 11,154 $ 1,358 $ 96 $ 45,934 Impact of adopting ASU 2016-13 2 16 46 0 0 64 Charge-offs 0 0 (2) (275) 0 (277) Recoveries 59 1,237 178 111 0 1,585 Provision (credit) for credit loss expense 585 428 (265) 486 5 1,239 Ending Balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Six Months Ended June 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 Charge-offs (23) (50) (51) (278) 0 (402) Recoveries 26 805 307 168 0 1,306 Provision (credit) for credit loss expense 1,476 (2,341) 687 209 15 46 Ending Balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 The following table details activity in the liabilities for off-balance sheet credit exposures for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 3,151 $ 2,720 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (166) 76 Liabilities for off-balance sheet credit exposures at end of period $ 2,985 $ 2,796 Six Months Ended June 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,796 $ 2,506 Provision for credit loss expense related to off-balance sheet credit exposures 189 290 Liabilities for off-balance sheet credit exposures at end of period $ 2,985 $ 2,796 The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans: (In thousands) Real Estate Business Assets Other Total ACL Allocation June 30, 2023 Commercial and Industrial $ 2,494 $ 0 $ 0 $ 2,494 $ 0 Commercial Real Estate 10,146 0 0 10,146 1,082 Residential Real Estate 181 0 0 181 0 Total $ 12,821 $ 0 $ 0 $ 12,821 $ 1,082 (In thousands) Real Estate Business Assets Other Total ACL Allocation December 31, 2022 Commercial and Industrial $ 642 $ 28 $ 0 $ 670 $ 0 Commercial Real Estate 13,209 0 78 13,287 0 Commercial Real Estate - Agriculture 1,515 0 0 1,515 0 Residential Real Estate 188 0 0 188 3 Total $ 15,554 $ 28 $ 78 $ 15,660 $ 3 The Company adopted ASU 2022-02, "Financial Instruments - Credit Losses (Topic 326)" ("ASU 2022-02") effective January 1, 2023. ASU 2022-02 eliminates the guidance on troubled debt restructurings ("TDRs") and requires entities to evaluate all loan modifications to determine if they result in a new loan or a continuation of the existing loan. ASU 2022-02 also requires that entities disclose current-period gross charge-offs by year of origination for loans and leases, which has been incorporated in the credit quality table below. There were no new borrowers experiencing financial difficulty in the three and six months ended June 30, 2023, and no new TDRs reported in the three and six months ended June 30, 2022. The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of June 30, 2023 and December 31, 2022: June 30, 2023 (In thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 54,166 $ 110,845 $ 75,993 $ 33,954 $ 39,929 $ 169,064 $ 203,109 $ 2,954 $ 690,014 Special Mention 0 0 112 297 113 1,488 771 0 2,781 Substandard 0 0 94 420 26 1,175 6,496 0 8,211 Total Commercial and Industrial - Other $ 54,166 $ 110,845 $ 76,199 $ 34,671 $ 40,068 $ 171,727 $ 210,376 $ 2,954 $ 701,006 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 350 $ 263 $ 0 $ 0 $ 0 $ 0 $ 613 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 $ 0 $ 350 $ 263 $ 0 $ 0 $ 0 $ 0 $ 613 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 5,774 $ 13,555 $ 3,754 $ 3,903 $ 3,559 $ 10,452 $ 23,314 $ 344 $ 64,655 Special Mention 0 0 53 0 0 0 30 0 83 Substandard 0 0 0 63 0 11 3 0 77 Total Commercial and Industrial - Agriculture $ 5,774 $ 13,555 $ 3,807 $ 3,966 $ 3,559 $ 10,463 $ 23,347 $ 344 $ 64,815 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 89,762 $ 323,682 $ 363,357 $ 315,106 $ 275,367 $ 978,544 $ 30,045 $ 5,937 $ 2,381,800 Special Mention 0 640 2,028 1,672 11,142 35,097 1,384 0 51,963 Substandard 0 15,369 108 0 2,915 34,796 116 0 53,304 Total Commercial Real Estate $ 89,762 $ 339,691 $ 365,493 316,778 289,424 1,048,437 $ 31,545 $ 5,937 $ 2,487,067 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 7,532 $ 34,610 $ 23,534 $ 22,303 $ 24,520 $ 98,149 $ 1,165 $ 2,396 $ 214,209 Special Mention 0 0 0 0 390 1,088 0 0 1,478 Substandard 0 0 0 0 179 49 0 0 228 Total Commercial Real Estate - Agriculture $ 7,532 $ 34,610 $ 23,534 $ 22,303 $ 25,089 $ 99,286 $ 1,165 $ 2,396 $ 215,915 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 (In thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial Real Estate - Construction Pass $ 0 $ 40,996 $ 78,869 $ 16,481 $ 9,976 $ 11,449 $ 84,040 $ 8,036 $ 249,847 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 $ 0 $ 40,996 $ 78,869 $ 16,481 $ 9,976 $ 11,449 $ 84,040 $ 8,036 $ 249,847 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 1,244 $ 2,363 $ 969 $ 583 $ 910 $ 9,697 $ 164,163 $ 2,709 $ 182,638 Nonperforming 0 0 0 0 0 451 2,440 0 2,891 Total Residential - Home Equity $ 1,244 $ 2,363 $ 969 $ 583 $ 910 $ 10,148 $ 166,603 $ 2,709 $ 185,529 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 2 Residential - Mortgages Performing $ 50,668 $ 191,160 $ 265,103 $ 231,672 $ 113,613 $ 482,913 $ 0 $ 0 $ 1,335,129 Nonperforming 0 395 330 868 908 10,818 0 0 13,319 Total Residential - Mortgages $ 50,668 $ 191,555 $ 265,433 $ 232,540 $ 114,521 $ 493,731 $ 0 $ 0 $ 1,348,448 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 31,859 $ 15,186 $ 12,737 $ 6,302 $ 5,360 $ 11,263 $ 2,851 $ 0 $ 85,558 Nonperforming 0 5 1 3 92 132 3 0 236 Total Consumer - Direct $ 31,859 $ 15,191 $ 12,738 $ 6,305 $ 5,452 $ 11,395 $ 2,854 $ 0 $ 85,794 Current-period gross writeoffs $ 155 $ 8 $ 0 $ 14 $ 36 $ 13 $ 0 $ 0 $ 226 Consumer - Indirect Performing $ 0 $ 0 $ 123 $ 113 $ 676 $ 420 $ 0 $ 0 $ 1,332 Nonperforming 0 0 0 0 71 16 0 0 87 Total Consumer - Indirect $ 0 $ 0 $ 123 $ 113 $ 747 $ 436 $ 0 $ 0 $ 1,419 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 39 $ 10 $ 0 $ 0 $ 49 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: Internal risk grade: 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 - 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 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 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: December 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 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

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Earnings per share in the table below, for the three and six month periods ended June 30, 2023 and 2022 are calculated under the two-class method as required by ASC Topic 260, Earnings Per Share (ASC 260). ASC 260 provides that unvested share-based payment awards that contain nonforfeitable rights to dividends are participating securities and shall be included in the computation of earnings per share pursuant to the two-class method. The Company has issued restricted stock awards that contain such rights and are therefore considered participating securities. Basic earnings per common share are calculated by dividing net income allocable to common stock by the weighted average number of common shares, excluding participating securities, during the period. Diluted earnings per common share include the dilutive effect of participating securities. Three Months Ended (In thousands, except share and per share data) 6/30/2023 6/30/2022 Basic Net income available to common shareholders $ 8,475 $ 20,869 Less: income attributable to unvested stock-based compensation awards (8) (67) Net earnings allocated to common shareholders 8,467 20,802 Weighted average shares outstanding, including unvested stock-based compensation awards 14,502,161 14,524,975 Less: average unvested stock-based compensation awards (188,028) (207,560) Weighted average shares outstanding - Basic 14,314,133 14,317,415 Diluted Net earnings allocated to common shareholders 8,467 20,802 Weighted average shares outstanding - Basic 14,314,133 14,317,415 Plus: incremental shares from assumed conversion of stock-based compensation awards 32,654 70,186 Weighted average shares outstanding - Diluted 14,346,787 14,387,601 Basic EPS $ 0.59 $ 1.45 Diluted EPS $ 0.59 $ 1.45 Stock-based compensation awards representing 60,891 and 1,848 of common shares during the three months ended June 30, 2023 and 2022, respectively, were not included in the computations of diluted earnings per common share because the effect on those periods would have been anti-dilutive. Six Months Ended (In thousands, except share and per share data) 6/30/2023 6/30/2022 Basic Net income available to common shareholders $ 27,856 $ 44,142 Less: income attributable to unvested stock-based compensation awards (26) (143) Net earnings allocated to common shareholders 27,830 43,999 Weighted average shares outstanding, including unvested stock-based compensation awards 14,511,078 14,568,102 Less: unvested stock-based compensation awards (190,763) (209,633) Weighted average shares outstanding - Basic 14,320,315 14,358,469 Diluted Net earnings allocated to common shareholders 27,830 43,999 Weighted average shares outstanding - Basic 14,320,315 14,358,469 Plus: incremental shares from assumed conversion of stock-based compensation awards 47,866 74,183 Weighted average shares outstanding - Diluted 14,368,181 14,432,652 Basic EPS $ 1.94 $ 3.06 Diluted EPS $ 1.94 $ 3.05 Stock-based compensation awards representing approximately 32,036 and 6,113 of common shares during the six months ended June 30, 2023 and 2022, respectively were not included in the computations of diluted earnings per common share because the effect on those periods would have been anti-dilutive.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2023
Stockholders' Equity Note [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The following tables present reclassifications out of accumulated other comprehensive income (loss) for the three and six month periods ended June 30, 2023 and 2022: Three Months Ended June 30, 2023 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ (17,531) $ 4,294 $ (13,237) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 7,052 (1,727) 5,325 Net unrealized gains/losses (10,479) 2,567 (7,912) Employee benefit plans: Amortization of net retirement plan actuarial gain 261 (64) 197 Amortization of net retirement plan prior service cost 54 (13) 41 Employee benefit plans 315 (77) 238 Other comprehensive (loss) income $ (10,164) $ 2,490 $ (7,674) Three Months Ended June 30, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (57,544) $ 14,095 $ (43,449) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (57,544) 14,095 (43,449) Employee benefit plans: Amortization of net retirement plan actuarial gain 514 (125) 389 Amortization of net retirement plan prior service cost 53 (13) 40 Employee benefit plans 567 (138) 429 Other comprehensive (loss) income $ (56,977) $ 13,957 $ (43,020) Six Months Ended June 30, 2023 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ 9,724 $ (2,383) $ 7,341 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 7,052 (1,727) 5,325 Net unrealized gains/losses 16,776 (4,110) 12,666 Employee benefit plans: Amortization of net retirement plan actuarial loss 558 (137) 421 Amortization of net retirement plan prior service cost 109 (27) 82 Employee benefit plans 667 (164) 503 Other comprehensive (loss) income $ 17,443 $ (4,274) $ 13,169 Six Months Ended June 30, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (164,025) $ 40,171 $ (123,854) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (164,025) 40,171 (123,854) Employee benefit plans: Amortization of net retirement plan actuarial loss 1,129 (276) 853 Amortization of net retirement plan prior service cost 109 (27) 82 Employee benefit plans 1,238 (303) 935 Other comprehensive (loss) income $ (162,787) $ 39,868 $ (122,919) The following table presents the activity in our accumulated other comprehensive (loss) income for the periods indicated: (In thousands) Available-for- Employee Accumulated Balance at March 31, 2023 $ (158,225) $ (29,621) $ (187,846) Other comprehensive income before reclassifications (13,237) 0 (13,237) Amounts reclassified from accumulated other comprehensive (loss) income 5,325 238 5,563 Net current-period other comprehensive income (loss) (7,912) 238 (7,674) Balance at June 30, 2023 $ (166,137) $ (29,383) $ (195,520) Balance at January 1, 2023 $ (178,803) $ (29,886) $ (208,689) Other comprehensive income (loss) before reclassifications 7,341 0 7,341 Amounts reclassified from accumulated other comprehensive (loss) income 5,325 503 5,828 Net current-period other comprehensive (loss) income 12,666 503 13,169 Balance at June 30, 2023 $ (166,137) $ (29,383) $ (195,520) (In thousands) Available-for- Employee Accumulated Balance at March 31, 2022 $ (94,965) $ (40,884) $ (135,849) Other comprehensive (loss) income before reclassifications (43,449) 0 (43,449) Amounts reclassified from accumulated other comprehensive (loss) income 0 429 429 Net current-period other comprehensive income (loss) (43,449) 429 (43,020) Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869) Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive (loss) income before reclassifications (123,854) 0 (123,854) Amounts reclassified from accumulated other comprehensive (loss) income 0 935 935 Net current-period other comprehensive (loss) income (123,854) 935 (122,919) Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869) The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (7,052) Net (loss) gain on securities transactions 1,727 Tax expense (5,325) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (261) Other operating expense Net retirement plan prior service cost (54) Other operating expense (315) Total before tax 77 Tax benefit $ (238) Net of tax Three Months Ended June 30, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (514) Other operating expense Net retirement plan prior service cost (53) Other operating expense (567) Total before tax 138 Tax benefit $ (429) Net of tax Six Months Ended June 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (7,052) Net (loss) gain on securities transactions 1,727 Tax expense (5,325) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (558) Other operating expense Net retirement plan prior service cost (109) Other operating expense (667) Total before tax 164 Tax benefit $ (503) Net of tax Six Months Ended June 30, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (1,129) Other operating expense Net retirement plan prior service cost (109) Other operating expense (1,238) Total before tax 303 Tax benefit $ (935) Net of tax 1 Amounts in parentheses indicated debits in income statement. 2 The accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit cost (See Note 8 - "Employee Benefit Plan").

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The following tables set forth the amount of the net periodic benefit cost recognized by the Company for the Company’s pension plan, post-retirement plan (Life and Health), and supplemental employee retirement plans ("SERP") including the following components: service cost, interest cost, expected return on plan assets for the period, amortization of the unrecognized transitional obligation or transition asset, and the amounts of recognized gains and losses, prior service cost recognized, and gain or loss recognized due to settlement or curtailment. Components of Net Periodic Benefit Cost Pension Benefits Life and Health SERP Benefits Three Months Ended Three Months Ended Three Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Service cost $ 0 $ 0 $ 1 $ 43 $ 7 $ (13) Interest cost 814 529 88 59 275 206 Expected return on plan assets (1,195) (1,474) 0 0 0 0 Amortization of net retirement plan actuarial loss 274 285 (13) 46 0 183 Amortization of net retirement plan prior service (credit) cost 0 0 (15) (15) 69 68 Net periodic benefit (income) cost $ (107) $ (660) $ 61 $ 133 $ 351 $ 444 Pension Benefits Life and Health SERP Benefits Six Months Ended Six Months Ended Six Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Service cost $ 0 $ 0 $ 16 $ 87 $ 21 $ 39 Interest cost 1,637 992 177 111 574 407 Expected return on plan assets (2,394) (2,942) 0 0 0 0 Amortization of net retirement plan actuarial loss 578 608 (20) 98 0 423 Amortization of net retirement plan prior service cost (credit) 0 0 (30) (30) 139 139 Net periodic benefit (income) cost $ (179) $ (1,342) $ 143 $ 266 $ 734 $ 1,008 The service component of net periodic benefit cost for the Company's benefit plans is recorded as a part of salaries and wages in the consolidated statements of income. All other components are recorded as part of other operating expenses in the consolidated statements of income. The Company realized approximately $0.5 million and $0.9 million, net of tax, as amortization of amounts previously recognized in accumulated other comprehensive (loss) income, for the six months ended June 30, 2023 and 2022, respectively.

Other Income and Operating Expe

Other Income and Operating Expense	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Other Income and Operating Expense	Other Income and Operating Expense Other income and operating expense totals are presented in the table below. Components of these totals exceeding 1% of the aggregate of total noninterest income and total noninterest expenses for any of the periods presented below are stated separately. Three Months Ended Six Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Noninterest Income Other service charges $ 649 $ 669 $ 1,264 $ 1,296 Earnings from corporate owned life insurance 554 171 1,169 593 Net gains on the sale of loans originated for sale 27 53 65 57 Other income 373 348 1,046 771 Total other income $ 1,603 $ 1,241 $ 3,544 $ 2,717 Noninterest Expenses Marketing expense $ 1,688 $ 1,456 $ 2,792 $ 2,513 Professional fees 2,124 1,719 3,928 3,325 Legal fees 635 498 1,054 708 Technology expense 3,656 3,690 7,663 7,373 FDIC insurance 779 677 1,833 1,378 Cardholder expense 1,116 1,280 2,133 2,422 Other expenses 4,470 3,709 8,534 7,330 Total other operating expense $ 14,468 $ 13,029 $ 27,937 $ 25,049

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition As stated in Note 1 - "Summary of Significant Accounting Policies," in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2022, the Company adopted adopted ASU No. 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers on January 1, 2022. The update relates to the previous adoption of ASC 606, "Revenue from Contracts with Customers" and all subsequent ASUs that modified ASC 606, 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, certain noninterest income streams such as fees associated with mortgage servicing rights, financial guarantees, derivatives, and certain credit card fees are also not in scope of ASC 606. ASC 606 is applicable to noninterest revenue streams such as trust and asset management income, deposit related fees, interchange fees, merchant income, and annuity and insurance commissions. However, the recognition of these revenue streams did not change significantly upon adoption of ASC 606. Insurance Commissions and Fees Insurance commissions and fees from insurance product sales are typically earned upon the effective date of bound coverage, as no significant performance obligation remains after coverage is bound. Commission revenue on policies billed in installments is now accrued based upon the completion of the performance obligation creating a current asset for the unbilled revenue until such time as an invoice is generated, typically not to exceed twelve months. The impact of these changes was not significant, but it will result in slight variances from quarter to quarter. Contingent commissions are estimated based upon management’s expectations for the year with an appropriate constraint applied and accrued relative to the recognition of the corresponding core commissions. Trust & Asset Management Trust and asset management income is primarily comprised of fees earned from the management and administration of trusts and other customer assets. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based upon the month-end market value of the assets under management and the applicable fee rate. Payment is generally received a few days after month end through a direct charge to customers’ accounts. The Company does not earn performance-based incentives. Optional services such as real estate sales and tax return preparation services are also available to existing trust and asset management customers. The Company’s performance obligation for these transactional-based services is generally satisfied, and related revenue recognized, at a point in time (i.e., as incurred). Payment is received shortly after services are rendered. Mutual Fund & Investment Income Mutual fund and investment income consists of other recurring revenue streams such as commissions from sales of mutual funds and other investments, and 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 the 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 tables present noninterest income, segregated by revenue streams in-scope and out-of-scope of ASC 606, for the three and six months ended June 30, 2023 and 2022: Three Months Ended (In thousands) 06/30/2023 06/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 7,979 $ 7,872 Installment Billing (42) (46) Refund of Commissions 113 10 Contract Liabilities/Deferred Revenue (295) (266) Contingent Commissions 917 859 Subtotal Insurance Revenues 8,672 8,429 Trust and Asset Management 3,637 3,122 Mutual Fund & Investment Income 1,041 1,474 Subtotal Investment Service Income 4,678 4,596 Service Charges on Deposit Accounts 1,640 1,756 Card Services Income 3,087 2,959 Other 325 308 Noninterest Income (in-scope of ASC 606) 18,402 18,048 Noninterest Income (out-of-scope of ASC 606) (5,787) 896 Total Noninterest Income $ 12,615 $ 18,944 Six Months Ended (In thousands) 06/30/2023 06/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 16,495 $ 15,836 Installment Billing (40) (2) Refund of Commissions 172 (18) Contract Liabilities/Deferred Revenue (298) (267) Contingent Commissions 1,852 2,197 Subtotal Insurance Revenues 18,181 17,746 Trust and Asset Management 7,072 6,625 Mutual Fund & Investment Income 2,115 2,888 Subtotal Investment Service Income 9,187 9,513 Service Charges on Deposit Accounts 3,386 3,535 Card Services Income 5,769 5,502 Other 674 624 Noninterest Income (in-scope of ASC 606) 37,197 36,920 Noninterest Income (out-of-scope of ASC 606) (4,182) 2,009 Total Noninterest Income $ 33,015 $ 38,929 Contract Balances A contract asset balance occurs when an entity performs a service for a customer before the customer pays consideration or before payment is due, which would result in contract receivables or assets, respectively. A contract liability balance is an entity’s obligation to transfer a service to a customer for which the entity has already received payment or for which payment is due from the customer. The Company’s noninterest revenue streams, excluding some insurance commissions and fees, are largely based on transactional activity, or standard month-end revenue accruals such as asset management fees based on month-end market values. Receivables primarily consist of amounts due for insurance and wealth management services performed for which the Company's performance obligations have been fully satisfied. Receivables for the insurance and wealth management services segments amounted to $3.7 million and $2.8 million, respectively, at June 30, 2023, compared to $6.1 million and $2.5 million, respectively, at December 31, 2022. Included in those amounts are contract assets related to contingent income of $1.3 million and $2.9 million, respectively, at June 30, 2023 and December 31, 2022, and contract liabilities of $2.5 million and $1.6 million, respectively at June 30, 2023 and December 31, 2022. Contract Acquisition Costs

Financial Guarantees

Financial Guarantees	6 Months Ended
	Jun. 30, 2023
Guarantees [Abstract]
Financial Guarantees	Financial Guarantees The Company currently does not issue any guarantees that would require liability recognition or disclosure, other than standby letters of credit. The Company extends standby letters of credit to its customers in the normal course of business. The standby letters of credit are generally short-term. As of June 30, 2023, the Company’s maximum potential obligation under standby letters of credit was $36.2 million compared to $35.8 million at December 31, 2022. Management uses the same credit policies to extend standby letters of credit that it uses for on-balance sheet lending decisions and may require collateral to support standby letters of credit based upon its evaluation of the counterparty. Management does not anticipate any significant losses as a result of these transactions, and has determined that the fair value of standby letters of credit is not significant.

Segment and Related Information

Segment and Related Information	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Segment and Related Information	Segment and Related Information The Company manages its operations through three reportable business segments in accordance with the standards set forth in FASB ASC 280, "Segment Reporting": (i) banking ("Banking"), (ii) insurance ("Tompkins Insurance") and (iii) wealth management ("Tompkins Financial Advisors"). The Company’s insurance services and wealth management services, other than trust services, are managed separately from the Banking segment. Banking Tompkins Community Bank has twelve banking offices located in Ithaca, NY and surrounding communities; sixteen banking offices located in the Genesee Valley region of New York State, which includes Monroe County; thirteen banking offices located in the counties north of New York City; and nineteen banking offices headquartered and operating in the areas surrounding southeastern Pennsylvania. Insurance The Company provides property and casualty insurance services and employee benefits consulting through Tompkins Insurance Agencies, Inc., a 100% wholly-owned subsidiary of the Company, headquartered in Batavia, New York. Tompkins Insurance is an independent insurance agency, representing many major insurance carriers and provides employee benefit consulting to employers in Western and Central New York and Southeastern Pennsylvania, assisting them with their medical, group life insurance and group disability insurance. Tompkins Insurance has five stand-alone offices in Western New York. Wealth Management The Wealth Management segment is generally organized under the Tompkins Financial Advisors brand. Tompkins Financial Advisors offers a comprehensive suite of financial services to customers, including trust and estate services, investment management and financial and insurance planning for individuals, corporate executives, small business owners and high net worth individuals. Tompkins Financial Advisors has offices in each of the Company’s regional markets. Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following table. Investment in subsidiaries is netted out of the presentations below. The “Intercompany” column identifies the intercompany activities of revenues, expenses and other assets between the banking, insurance and wealth management services segments. The Company accounts for intercompany fees and services at an estimated fair value according to regulatory requirements for the services provided. Intercompany items relate primarily to the use of human resources, information systems, accounting and marketing services provided by the bank and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. Three Months Ended June 30, 2023 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 71,870 $ 1 $ 0 $ (1) $ 71,870 Interest expense 19,975 0 0 (1) 19,974 Net interest income 51,895 1 0 0 51,896 Provision for credit loss expense 2,253 0 0 0 2,253 Noninterest income (378) 8,798 4,736 (541) 12,615 Noninterest expense 41,385 7,201 3,922 (540) 51,968 Income before income tax expense 7,879 1,598 814 (1) 10,290 Income tax expense 1,147 437 200 0 1,784 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 6,732 1,161 614 (1) 8,506 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 6,701 $ 1,161 $ 614 $ (1) $ 8,475 Depreciation and amortization $ 2,652 $ 44 $ 44 $ 0 $ 2,740 Assets 7,569,195 44,640 28,896 (16,493) 7,626,238 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 975 1,496 42 0 2,513 Net loans and leases 5,303,820 0 0 0 5,303,820 Deposits 6,481,556 0 (11,019) (15,886) 6,454,651 Total Equity 565,505 35,070 35,866 0 636,441 Three Months Ended June 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 60,953 $ 1 $ 0 $ (1) $ 60,953 Interest expense 2,692 0 0 (1) 2,691 Net interest income 58,261 1 0 0 58,262 Provision for credit loss expense 856 0 0 0 856 Noninterest income 6,329 8,573 4,598 (556) 18,944 Noninterest expense 39,395 6,812 3,469 (556) 49,120 Income before income tax expense 24,339 1,762 1,129 0 27,230 Income tax expense 5,465 494 370 0 6,329 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 18,874 1,268 759 0 20,901 Less: Net income attributable to noncontrolling interests 32 0 0 0 32 Net Income attributable to Tompkins Financial Corporation $ 18,842 $ 1,268 $ 759 $ 0 $ 20,869 Depreciation and amortization $ 2,515 $ 44 $ 36 $ 0 $ 2,595 Assets 7,786,614 47,222 26,915 (18,290) 7,842,461 Goodwill 64,500 19,866 8,081 0 92,447 Other intangibles, net 1,236 1,830 58 0 3,124 Net loans and leases 5,118,710 0 0 0 5,118,710 Deposits 6,786,754 0 (847) (16,386) 6,769,521 Total Equity 563,994 34,860 25,464 0 624,318 Six Months Ended June 30, 2023 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 141,108 $ 2 $ 0 $ (2) $ 141,108 Interest expense 34,968 0 0 (2) 34,966 Net interest income 106,140 2 0 0 106,142 Provision for credit loss expense 1,428 0 0 0 1,428 Noninterest income 6,321 18,433 9,357 (1,096) 33,015 Noninterest expense 81,233 14,417 7,572 (1,096) 102,126 Income before income tax expense 29,800 4,018 1,785 0 35,603 Income tax expense 6,136 1,110 439 0 7,685 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 23,664 2,908 1,346 0 27,918 Less: Net income attributable to noncontrolling interests 62 0 0 0 62 Net Income attributable to Tompkins Financial Corporation $ 23,602 $ 2,908 $ 1,346 $ 0 $ 27,856 Depreciation and amortization $ 5,241 $ 88 $ 89 $ 0 $ 5,418 Six Months Ended June 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 120,129 $ 2 $ 0 $ (2) $ 120,129 Interest expense 5,255 0 0 (2) 5,253 Net interest income 114,874 2 0 0 114,876 Provision for credit loss expense 336 0 0 0 336 Noninterest income 12,522 18,007 9,532 (1,132) 38,929 Noninterest expense 76,584 13,314 7,193 (1,132) 95,959 Income before income tax expense 50,476 4,695 2,339 0 57,510 Income tax expense 11,630 1,310 365 0 13,305 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 38,846 3,385 1,974 0 44,205 Less: Net income attributable to noncontrolling interests 63 0 0 0 63 Net Income attributable to Tompkins Financial Corporation $ 38,783 $ 3,385 $ 1,974 $ 0 $ 44,142 Depreciation and amortization $ 5,093 $ 88 $ 64 $ 0 $ 5,245

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements FASB ASC Topic 820, Fair Value Measurements and Disclosures (ASC 820) , defines fair value, establishes a framework for measuring fair value in GAAP and expands disclosures about fair value measurements. ASC 820 also establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). Transfers between levels, when determined to be appropriate, are recognized at the end of each reporting period. The three levels of the fair value hierarchy under ASC 820 are: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 – Quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level 3 – Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity). The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements June 30, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 168,094 $ 0 $ 168,094 $ 0 Obligations of U.S. Government sponsored entities 523,543 0 523,543 0 Obligations of U.S. states and political subdivisions 82,047 0 82,047 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 48,942 0 48,942 0 U.S. Government sponsored entities 643,135 0 643,135 0 U.S. corporate debt securities 2,242 0 2,242 0 Total Available-for-sale debt securities $ 1,468,003 $ 0 $ 1,468,003 $ 0 Equity securities, at fair value $ 778 $ 0 $ 0 $ 778 Derivatives designated as hedging instruments 3,420 0 3,420 0 Liabilities Derivatives not designated as hedging instruments $ 18 $ 0 $ 18 $ 0 Recurring Fair Value Measurements December 31, 2022 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets 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, at fair value $ 777 $ 0 $ 0 $ 777 Liabilities Derivatives not designated as hedging instruments $ 21 $ 0 $ 21 $ 0 Securities: Fair values for U.S. Treasury securities are based on quoted market prices. Fair values for obligations of U.S. government sponsored entities, mortgage-backed securities-residential, obligations of U.S. states and political subdivisions, and U.S. corporate debt securities are based on quoted market prices, where available, as provided by third party pricing vendors. If quoted market prices were not available, fair values are based on quoted market prices of comparable instruments in active markets and/or based upon a matrix pricing methodology, which uses comprehensive interest rate tables to determine market price, movement and yield relationships. These securities are reviewed periodically to determine if there are any events or changes in circumstances that would adversely affect their value. The change in the fair value of equity securities valued using significant unobservable inputs (level 3), for the periods ended June 30, 2023 and December 31, 2022, was immaterial. There were no transfers between Levels 1, 2 and 3 for the six months ended June 30, 2023. The Company determines fair value for its available-for-sale debt securities using an independent bond pricing service for identical assets or very similar securities. The Company determines fair value for its equity securities based on the underlying equity fund’s pricing and valuation procedures which consider recent sales price, market quotations from a pricing service, or market quotes from an independent broker-dealer. The Company has reviewed the pricing sources, including methodologies used, and finds them to be fairly stated. Derivatives: The Company has contracted with a third party vendor to provide periodic valuations for its interest rate derivatives to determine the fair value of its interest rate contracts. The vendor utilizes standard valuation methodologies applicable to interest rate derivatives such as discounted cash flow analysis. Such valuations are based upon readily observable market data and are therefore considered Level 2 valuations by the Company. Certain assets are measured at fair value on a nonrecurring basis. For the Company, these include loans held for sale, individually evaluated loans, and other real estate owned ("OREO"). For the three and six months ended June 30, 2023, certain individually evaluated loans were remeasured and reported at fair value through a specific valuation allowance and/or partial charge-offs for credit losses based upon the fair value of the underlying collateral. Collateral values are estimated using Level 3 inputs based upon customized discounting criteria. In addition to collateral dependent evaluated loans, certain other real estate owned were remeasured and reported at fair value based upon the fair value of the underlying collateral. The fair values of other real estate owned are estimated using Level 2 inputs based on observable market data or Level 3 inputs based on customized discounting criteria. In general, the fair values of other real estate owned are based upon appraisals, with discounts made to reflect estimated costs to sell the real estate. Upon initial recognition, fair value write-downs are taken through a charge-off to the allowance for credit losses. Subsequent fair value write-downs on other real estate owned are reported in other noninterest expense. Three months ended June 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2023 Quoted prices in Significant other Significant Three months ended 06/30/2023 Individually evaluated loans $ 8,822 $ 0 $ 0 $ 8,822 $ 0 Three months ended June 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2022 Quoted prices in Significant other Significant 06/30/2022 Individually evaluated loans $ 814 $ 0 $ 0 $ 814 $ 59 Other real estate owned 33 0 33 0 0 Six months ended June 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2023 Quoted prices in Significant other Significant Six months ended 06/30/2023 Individually evaluated loans $ 8,822 $ 0 $ 0 $ 8,822 $ 826 Other real estate owned 36 0 0 36 22 Six months ended June 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2022 Quoted prices in Significant other Significant Six months ended 06/30/2022 Individually evaluated loans $ 1,320 $ 0 $ 0 $ 1,320 $ 59 Other real estate owned 33 0 33 0 22 The fair value estimates, methods and assumptions set forth below for the Company's financial instruments, including those financial instruments carried at cost, are made solely to comply with disclosures required by U.S. GAAP and should be read in conjunction with the financial statements and notes included in this Report. For loans where the Company has determined that foreclosure of the collateral is probable, or where the borrower is experiencing financial difficulty and the Company expects repayment of the loan to be provided substantially through the operation or sale of the collateral, the ACL is measured based on the difference between the fair value of the collateral and the amortized cost basis of the loan as of the measurement date. For real estate loans, fair value of the loan’s collateral is determined by third party appraisals, which are then adjusted for the estimated selling and closing costs related to liquidation of the collateral. For this asset class, the actual valuation methods (income, sales comparable, or cost) vary based on the status of the project or property. For example, land is generally based on the sales comparable method while construction is based on the income and/or sales comparable methods. The unobservable inputs may vary depending on the individual assets with no one of the three methods being the predominant approach. The Company reviews the third party appraisal for appropriateness and adjusts the value downward to consider selling and closing costs, which typically range from 5% to 8% of the appraised value. For non-real estate loans, fair value of the loan’s collateral may be determined using an appraisal, net book value per the borrower’s financial statements, or aging reports, adjusted or discounted based on management’s historical knowledge, changes in market conditions from the time of the valuation, and management’s expertise and knowledge of the client and client’s business. The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at June 30, 2023 and December 31, 2022. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions. Estimated Fair Value of Financial Instruments June 30, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 81,614 $ 81,614 $ 81,614 $ 0 $ 0 Securities - held-to-maturity 312,369 262,444 0 262,444 0 FHLB and other stock 23,649 23,649 0 23,649 0 Accrued interest receivable 24,147 24,147 0 24,147 0 Loans/leases, net 1 5,303,820 4,920,418 0 0 4,920,418 Financial Liabilities: Time deposits $ 770,594 $ 757,593 $ 0 $ 757,593 $ 0 Other deposits 5,684,057 5,684,057 0 5,684,057 0 Fed funds purchased and securities sold under agreements to repurchase 50,483 50,483 0 50,483 0 Other borrowings 387,100 384,013 0 384,013 0 Accrued interest payable 2,162 2,162 0 2,162 0 Estimated Fair Value of Financial Instruments December 31, 2022 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 77,837 $ 77,837 $ 77,837 $ 0 $ 0 FHLB and other stock 17,720 17,720 0 17,720 0 Accrued interest receivable 24,865 24,865 0 24,865 0 Loans/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 Fed funds purchased and 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. The following methods and assumptions were used in estimating fair value disclosures for financial instruments: Cash and Cash Equivalents: The carrying amounts reported in the Consolidated Statements of Condition for cash, noninterest-bearing deposits, money market funds, and Federal funds sold approximate the fair value of those assets. FHLB Stock and Other Stock: The carrying amount of FHLB stock approximates fair value. If the stock is redeemed, the Company will receive an amount equal to the par value of the stock. For miscellaneous equity securities, carrying value is cost. Loans and Leases: Fair value for loans are calculated using an exit price notion. The Company's valuation methodology takes into account factors such as estimated cash flows, including contractual cash flow and assumptions for prepayments; liquidity risk; and credit risk. The fair values of residential loans were estimated using discounted cash flow analyses, based upon available market benchmarks for rates and prepayment assumptions. The fair values of commercial and consumer loans were estimated using discounted cash flow analyses, based upon interest rates currently offered for loans and leases with similar terms and credit quality. The fair values of loans held for sale were determined based upon contractual prices for loans with similar characteristics. Accrued Interest Receivable and Accrued Interest Payable: The carrying amount of these short term instruments approximate fair value. Deposits: The fair values disclosed for noninterest bearing accounts and accounts with no stated maturities are equal to the amount payable on demand at the reporting date. The fair value of time deposits is based upon discounted cash flow analyses using rates offered for FHLB advances, which is the Company’s primary alternative source of funds. Other borrowings: The fair value of other borrowings is based upon discounted cash flow analyses using current rates offered for FHLB advances, with similar terms.

Derivatives and Hedging Activit

Derivatives and Hedging Activities	6 Months Ended
	Jun. 30, 2023
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 risk 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 and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s existing credit derivatives result from participations of loan participation arrangements, therefore, are not used to manage interest rate risk in the Company’s assets or liabilities. Fair Value Hedges of Interest Rate Risk The Company is exposed to changes in the fair value of certain of its fixed-rate assets due to changes in benchmark interest rates. The Company uses interest rate swaps to manage its exposure to changes in fair value on these instruments attributable to changes in the designated benchmark interest rate. Interest rate swaps designated as fair value hedges involve the payment of fixed-rate amounts to a counterparty in exchange for the Company receiving variable-rate payments over the life of the agreements without the exchange of the underlying notional amount. For derivatives designated and that qualify as fair value hedges, the gain or loss on the derivative as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in interest income. As of June 30, 2023, the following amounts were recorded on the balance sheet related to cumulative basis adjustment for fair value hedges. As of December 31, 2022, there no balances for Fixed Rate Loans. Line Item in the Statement of Financial Position in Which the Hedged Item is Included Carrying Amount of the Hedged Assets/(Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities) June 30, 2023 June 30, 2023 Fixed Rate Loans 1 $146,680 $(3,320) Total $146,680 $(3,320) 1 These amounts include the amortized cost basis of closed portfolios of fixed rate loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At June 30, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $795.6 million; the cumulative basis adjustments associated with these hedging relationships was $3.3 million; and the amounts of the designated hedged items were $150 million. Non-designated Hedges The Company’s existing credit derivatives result from participations in interest rate swaps provided by external lenders as part of loan participation arrangements, therefore, are not used to manage interest rate risk in the Company’s assets or liabilities. Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain lenders which participate in loans. Tabular Disclosure of Fair Values of Derivative Instruments on the Consolidated Statements of Condition 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 June 30, 2023 and December 31, 2022. The Company began entering into derivative transactions in the second quarter of 2022. Amounts below are presented on a net basis in accordance with applicable accounting guidance. Derivative Assets June 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value* Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 3,420 Total derivatives designated as hedging instruments $ 3,420 *The Fair Value reported for June 30, 2023 includes $121,000 of accrued interest receivable. Derivative Assets December 31, 2022 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives designated as hedging instruments Interest Rate Products $ 0 Other Assets $ 0 Total derivatives designated as hedging instruments $ 0 Derivative Liabilities June 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Risk Participation Agreement $ 7,499 Other Liabilities $ 18 Total derivatives not designated as hedging instruments $ 18 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 Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income The table below presents the effect of the Company’s derivative financial instruments on the consolidated statements of income as of June 30, 2023: The Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance Location of Gain or (Loss) Recognized in Income on Derivative Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 (In thousands) Interest Income Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded $ 305 $ 0 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships in Subtopic 815-20 Interest contracts Hedged items (3,320) 0 Derivatives designated as hedging instruments 3,625 0 The Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance Location of Gain or (Loss) Recognized in Income on Derivative Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 (In thousands) Interest Income Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded $ 305 $ 0 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships in Subtopic 815-20 Interest contracts Hedged items (3,320) 0 Derivatives designated as hedging instruments 3,625 0 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 three and six months ended June 30, 2023: 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 Three Months Ended (In thousands) June 30, 2023 June 30, 2022 Risk Participation Agreement Other income / (expense) $ 8 $ 41 Total $ 8 $ 41 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 Six Months Ended (In thousands) June 30, 2023 June 30, 2022 Risk Participation Agreement Other income / (expense) $ 2 $ 41 Total $ 2 $ 41 Credit-risk-related Contingent Features Applicable for OTC derivatives with dealers The Company has agreements with each of its derivative counterparties that contain a provision where if the Company defaults on any of its indebtedness, including default where repayment of the indebtedness has not been accelerated by the lender, then the company could also be declared in default on its derivative obligations. As of June 30, 2023, the fair value of derivatives in a net liability position, which includes accrued interest but excludes any adjustment for nonperformance risk, related to these agreements was $0. As of June 30, 2023, the Company has not posted any collateral related to these agreements. The interest rate hedge counterparty has posted $3.5 million of collateral in proportion to potential losses in the derivative position.

Securities (Tables)

Securities (Tables)	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 and December 31, 2022: Available-for-Sale Debt Securities June 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 190,275 $ 0 $ 22,181 $ 168,094 Obligations of U.S. Government sponsored entities 592,694 0 69,151 523,543 Obligations of U.S. states and political subdivisions 90,330 1 8,284 82,047 Mortgage-backed securities – residential, issued by U.S. Government agencies 54,852 9 5,919 48,942 U.S. Government sponsored entities 757,400 0 114,265 643,135 U.S. corporate debt securities 2,500 0 258 2,242 Total available-for-sale debt securities $ 1,688,051 $ 10 $ 220,058 $ 1,468,003 Available-for-Sale Debt Securities December 31, 2022 Amortized Gross Gross Fair Value (In thousands) 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
Schedule of held-to-maturity securities	The following tables summarize held-to-maturity debt securities held by the Company at June 30, 2023 and December 31, 2022: Held-to-Maturity Securities June 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,370 $ 0 $ 12,598 $ 73,772 Obligations of U.S. Government sponsored entities 225,999 0 37,327 188,672 Total held-to-maturity debt securities $ 312,369 $ 0 $ 49,925 $ 262,444 Held-to-Maturity Securities December 31, 2022 Amortized Gross Gross Fair Value (In thousands) 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 The following table summarizes held-to-maturity debt securities that had unrealized losses at June 30, 2023 and December 31, 2022: June 30, 2023 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 $ 73,772 $ 12,598 $ 73,772 $ 12,598 Obligations of U.S. Government sponsored entities 8,176 751 180,496 36,576 188,672 37,327 Total held-to-maturity debt securities $ 8,176 $ 751 $ 254,268 $ 49,174 $ 262,444 $ 49,925 December 31, 2022 Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 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 debt securities $ 24,543 $ 3,903 $ 237,149 $ 46,749 $ 261,692 $ 50,652
Schedule of available-for-sale securities with unrealized losses	The following table summarizes available-for-sale debt securities that had unrealized losses at June 30, 2023 , and December 31, 2022: June 30, 2023 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 $ 168,094 $ 22,181 $ 168,094 $ 22,181 Obligations of U.S. Government sponsored entities 28,596 758 494,947 68,393 523,543 69,151 Obligations of U.S. states and political subdivisions 26,104 756 55,842 7,528 81,946 8,284 Mortgage-backed securities – residential, issued by U.S. Government agencies 6,244 254 42,351 5,665 48,595 5,919 U.S. Government sponsored entities 13,055 727 630,081 113,538 643,136 114,265 U.S. corporate debt securities 0 0 2,242 258 2,242 258 Total available-for-sale debt securities $ 73,999 $ 2,495 $ 1,393,557 $ 217,563 $ 1,467,556 $ 220,058 December 31, 2022 Less than 12 Months 12 Months or Longer Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses U.S. Treasuries $ 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
Schedule of amortized cost and estimated fair value of debt securities by contractual maturity	June 30, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 47,677 $ 46,893 Due after one year through five years 514,770 461,320 Due after five years through ten years 269,157 230,292 Due after ten years 44,195 37,421 Total 875,799 775,926 Mortgage-backed securities 812,252 692,077 Total available-for-sale debt securities $ 1,688,051 $ 1,468,003 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 June 30, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,369 $ 262,444 Total held-to-maturity debt securities $ 312,369 $ 262,444 December 31, 2022 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,344 $ 261,692 Total held-to-maturity debt securities $ 312,344 $ 261,692

Loans and Leases (Tables)

Loans and Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Schedule of loans and leases	Loans and leases at June 30, 2023 and December 31, 2022 were as follows: (In thousands) 06/30/2023 12/31/2022 Commercial and industrial Agriculture $ 64,815 $ 85,073 Commercial and industrial other 701,006 705,700 PPP loans* 613 756 Subtotal commercial and industrial 766,434 791,529 Commercial real estate Construction 249,847 201,116 Agriculture 215,915 214,963 Commercial real estate other 2,487,067 2,437,339 Subtotal commercial real estate 2,952,829 2,853,418 Residential real estate Home equity 185,529 188,623 Mortgages 1,348,448 1,346,318 Subtotal residential real estate 1,533,977 1,534,941 Consumer and other Indirect 1,419 2,224 Consumer and other 85,794 75,412 Subtotal consumer and other 87,213 77,636 Leases 16,972 16,134 Total loans and leases 5,357,425 5,273,658 Less: unearned income and deferred costs and fees (5,060) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 5,352,365 $ 5,268,911 *SBA Paycheck Protection Program ("PPP")
Schedule of age analysis of past due loans	The below tables are an age analysis of past due loans, segregated by class of loans, as of June 30, 2023 and December 31, 2022: June 30, 2023 (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 $ 53 $ 0 $ 53 $ 64,762 $ 64,815 Commercial and industrial other 60 2,266 2,704 5,030 695,976 701,006 PPP loans* 0 0 0 0 613 613 Subtotal commercial and industrial 60 2,319 2,704 5,083 761,351 766,434 Commercial real estate Construction 0 65 0 65 249,782 249,847 Agriculture 165 0 0 165 215,750 215,915 Commercial real estate other 0 15,408 9,405 24,813 2,462,254 2,487,067 Subtotal commercial real estate 165 15,473 9,405 25,043 2,927,786 2,952,829 Residential real estate Home equity 333 588 1,110 2,031 183,498 185,529 Mortgages 0 1,000 8,141 9,141 1,339,307 1,348,448 Subtotal residential real estate 333 1,588 9,251 11,172 1,522,805 1,533,977 Consumer and other Indirect 13 25 44 82 1,337 1,419 Consumer and other 160 119 138 417 85,377 85,794 Subtotal consumer and other 173 144 182 499 86,714 87,213 Leases 0 0 0 0 16,972 16,972 Total loans and leases 731 19,524 21,542 41,797 5,315,628 5,357,425 Less: unearned income and deferred costs and fees 0 0 0 0 (5,060) (5,060) Total loans and leases, net of unearned income and deferred costs and fees $ 731 $ 19,524 $ 21,542 $ 41,797 $ 5,310,568 $ 5,352,365 *SBA Paycheck Protection Program 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
Schedule of loans on nonaccrual status	The following tables present the amortized cost basis of loans on nonaccrual status and the amortized cost basis of loans on nonaccrual status for which there was no related allowance for credit losses. The below tables are an age analysis of nonaccrual loans segregated by class of loans, as of June 30, 2023 and December 31, 2022: June 30, 2023 (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 $ 2,494 $ 3,146 $ 0 Subtotal commercial and industrial 2,494 3,146 0 Commercial real estate Agriculture 0 179 0 Commercial real estate other 6,659 11,476 0 Subtotal commercial real estate 6,659 11,655 0 Residential real estate Home equity 0 2,891 0 Mortgages 181 13,318 7 Subtotal residential real estate 181 16,209 7 Consumer and other Indirect 0 87 0 Consumer and other 0 236 27 Subtotal consumer and other 0 323 27 Total loans and leases $ 9,334 $ 31,333 $ 34 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

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
Schedule of allowance for loan and lease losses segregated by originated and acquired loan and lease portfolios and by portfolio segment	The following table details activity in the allowance for credit losses on loans for the three and six months ended June 30, 2023 and 2022. Allocation of a portion of the allowance to one category of loans does not preclude its availability to absorb losses in other categories. Three Months Ended June 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,316 $ 27,186 $ 10,858 $ 1,628 $ 111 $ 46,099 Charge-offs 0 0 0 (169) 0 (169) Recoveries 13 (9) 114 78 0 196 Provision (credit) for credit loss expense 356 1,791 139 143 (10) 2,419 Ending Balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Three Months Ended June 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,027 $ 22,982 $ 10,447 $ 1,588 $ 82 $ 42,126 Charge-offs 0 (23) (51) (82) 0 (156) Recoveries 6 764 197 76 0 1,043 Provision (credit) for credit loss expense 781 (496) 489 9 (3) 780 Ending Balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 Six Months Ended June 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,039 $ 27,287 $ 11,154 $ 1,358 $ 96 $ 45,934 Impact of adopting ASU 2016-13 2 16 46 0 0 64 Charge-offs 0 0 (2) (275) 0 (277) Recoveries 59 1,237 178 111 0 1,585 Provision (credit) for credit loss expense 585 428 (265) 486 5 1,239 Ending Balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Six Months Ended June 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,335 $ 24,813 $ 10,139 $ 1,492 $ 64 $ 42,843 Charge-offs (23) (50) (51) (278) 0 (402) Recoveries 26 805 307 168 0 1,306 Provision (credit) for credit loss expense 1,476 (2,341) 687 209 15 46 Ending Balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 The following table details activity in the liabilities for off-balance sheet credit exposures for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 3,151 $ 2,720 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (166) 76 Liabilities for off-balance sheet credit exposures at end of period $ 2,985 $ 2,796 Six Months Ended June 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,796 $ 2,506 Provision for credit loss expense related to off-balance sheet credit exposures 189 290 Liabilities for off-balance sheet credit exposures at end of period $ 2,985 $ 2,796 The following table presents the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans: (In thousands) Real Estate Business Assets Other Total ACL Allocation June 30, 2023 Commercial and Industrial $ 2,494 $ 0 $ 0 $ 2,494 $ 0 Commercial Real Estate 10,146 0 0 10,146 1,082 Residential Real Estate 181 0 0 181 0 Total $ 12,821 $ 0 $ 0 $ 12,821 $ 1,082 (In thousands) Real Estate Business Assets Other Total ACL Allocation December 31, 2022 Commercial and Industrial $ 642 $ 28 $ 0 $ 670 $ 0 Commercial Real Estate 13,209 0 78 13,287 0 Commercial Real Estate - Agriculture 1,515 0 0 1,515 0 Residential Real Estate 188 0 0 188 3 Total $ 15,554 $ 28 $ 78 $ 15,660 $ 3
Schedule of credit quality indicators 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 June 30, 2023 and December 31, 2022: June 30, 2023 (In thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Internal risk grade: Pass $ 54,166 $ 110,845 $ 75,993 $ 33,954 $ 39,929 $ 169,064 $ 203,109 $ 2,954 $ 690,014 Special Mention 0 0 112 297 113 1,488 771 0 2,781 Substandard 0 0 94 420 26 1,175 6,496 0 8,211 Total Commercial and Industrial - Other $ 54,166 $ 110,845 $ 76,199 $ 34,671 $ 40,068 $ 171,727 $ 210,376 $ 2,954 $ 701,006 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 350 $ 263 $ 0 $ 0 $ 0 $ 0 $ 613 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 $ 0 $ 350 $ 263 $ 0 $ 0 $ 0 $ 0 $ 613 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 5,774 $ 13,555 $ 3,754 $ 3,903 $ 3,559 $ 10,452 $ 23,314 $ 344 $ 64,655 Special Mention 0 0 53 0 0 0 30 0 83 Substandard 0 0 0 63 0 11 3 0 77 Total Commercial and Industrial - Agriculture $ 5,774 $ 13,555 $ 3,807 $ 3,966 $ 3,559 $ 10,463 $ 23,347 $ 344 $ 64,815 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 89,762 $ 323,682 $ 363,357 $ 315,106 $ 275,367 $ 978,544 $ 30,045 $ 5,937 $ 2,381,800 Special Mention 0 640 2,028 1,672 11,142 35,097 1,384 0 51,963 Substandard 0 15,369 108 0 2,915 34,796 116 0 53,304 Total Commercial Real Estate $ 89,762 $ 339,691 $ 365,493 316,778 289,424 1,048,437 $ 31,545 $ 5,937 $ 2,487,067 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 7,532 $ 34,610 $ 23,534 $ 22,303 $ 24,520 $ 98,149 $ 1,165 $ 2,396 $ 214,209 Special Mention 0 0 0 0 390 1,088 0 0 1,478 Substandard 0 0 0 0 179 49 0 0 228 Total Commercial Real Estate - Agriculture $ 7,532 $ 34,610 $ 23,534 $ 22,303 $ 25,089 $ 99,286 $ 1,165 $ 2,396 $ 215,915 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 (In thousands) 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial Real Estate - Construction Pass $ 0 $ 40,996 $ 78,869 $ 16,481 $ 9,976 $ 11,449 $ 84,040 $ 8,036 $ 249,847 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 $ 0 $ 40,996 $ 78,869 $ 16,481 $ 9,976 $ 11,449 $ 84,040 $ 8,036 $ 249,847 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 1,244 $ 2,363 $ 969 $ 583 $ 910 $ 9,697 $ 164,163 $ 2,709 $ 182,638 Nonperforming 0 0 0 0 0 451 2,440 0 2,891 Total Residential - Home Equity $ 1,244 $ 2,363 $ 969 $ 583 $ 910 $ 10,148 $ 166,603 $ 2,709 $ 185,529 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 2 Residential - Mortgages Performing $ 50,668 $ 191,160 $ 265,103 $ 231,672 $ 113,613 $ 482,913 $ 0 $ 0 $ 1,335,129 Nonperforming 0 395 330 868 908 10,818 0 0 13,319 Total Residential - Mortgages $ 50,668 $ 191,555 $ 265,433 $ 232,540 $ 114,521 $ 493,731 $ 0 $ 0 $ 1,348,448 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 31,859 $ 15,186 $ 12,737 $ 6,302 $ 5,360 $ 11,263 $ 2,851 $ 0 $ 85,558 Nonperforming 0 5 1 3 92 132 3 0 236 Total Consumer - Direct $ 31,859 $ 15,191 $ 12,738 $ 6,305 $ 5,452 $ 11,395 $ 2,854 $ 0 $ 85,794 Current-period gross writeoffs $ 155 $ 8 $ 0 $ 14 $ 36 $ 13 $ 0 $ 0 $ 226 Consumer - Indirect Performing $ 0 $ 0 $ 123 $ 113 $ 676 $ 420 $ 0 $ 0 $ 1,332 Nonperforming 0 0 0 0 71 16 0 0 87 Total Consumer - Indirect $ 0 $ 0 $ 123 $ 113 $ 747 $ 436 $ 0 $ 0 $ 1,419 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 39 $ 10 $ 0 $ 0 $ 49 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: Internal risk grade: 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 - 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 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 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: December 31, 2022 (In thousands) 2022 2021 2020 2019 2018 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Residential - Home Equity Performing $ 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

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings per share	Earnings per share in the table below, for the three and six month periods ended June 30, 2023 and 2022 are calculated under the two-class method as required by ASC Topic 260, Earnings Per Share (ASC 260). ASC 260 provides that unvested share-based payment awards that contain nonforfeitable rights to dividends are participating securities and shall be included in the computation of earnings per share pursuant to the two-class method. The Company has issued restricted stock awards that contain such rights and are therefore considered participating securities. Basic earnings per common share are calculated by dividing net income allocable to common stock by the weighted average number of common shares, excluding participating securities, during the period. Diluted earnings per common share include the dilutive effect of participating securities. Three Months Ended (In thousands, except share and per share data) 6/30/2023 6/30/2022 Basic Net income available to common shareholders $ 8,475 $ 20,869 Less: income attributable to unvested stock-based compensation awards (8) (67) Net earnings allocated to common shareholders 8,467 20,802 Weighted average shares outstanding, including unvested stock-based compensation awards 14,502,161 14,524,975 Less: average unvested stock-based compensation awards (188,028) (207,560) Weighted average shares outstanding - Basic 14,314,133 14,317,415 Diluted Net earnings allocated to common shareholders 8,467 20,802 Weighted average shares outstanding - Basic 14,314,133 14,317,415 Plus: incremental shares from assumed conversion of stock-based compensation awards 32,654 70,186 Weighted average shares outstanding - Diluted 14,346,787 14,387,601 Basic EPS $ 0.59 $ 1.45 Diluted EPS $ 0.59 $ 1.45 Six Months Ended (In thousands, except share and per share data) 6/30/2023 6/30/2022 Basic Net income available to common shareholders $ 27,856 $ 44,142 Less: income attributable to unvested stock-based compensation awards (26) (143) Net earnings allocated to common shareholders 27,830 43,999 Weighted average shares outstanding, including unvested stock-based compensation awards 14,511,078 14,568,102 Less: unvested stock-based compensation awards (190,763) (209,633) Weighted average shares outstanding - Basic 14,320,315 14,358,469 Diluted Net earnings allocated to common shareholders 27,830 43,999 Weighted average shares outstanding - Basic 14,320,315 14,358,469 Plus: incremental shares from assumed conversion of stock-based compensation awards 47,866 74,183 Weighted average shares outstanding - Diluted 14,368,181 14,432,652 Basic EPS $ 1.94 $ 3.06 Diluted EPS $ 1.94 $ 3.05

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2023
Stockholders' Equity Note [Abstract]
Schedule of activity in accumulated other comprehensive income (loss) and amounts reclassified out of each component of accumulated other comprehensive (loss) income	The following tables present reclassifications out of accumulated other comprehensive income (loss) for the three and six month periods ended June 30, 2023 and 2022: Three Months Ended June 30, 2023 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ (17,531) $ 4,294 $ (13,237) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 7,052 (1,727) 5,325 Net unrealized gains/losses (10,479) 2,567 (7,912) Employee benefit plans: Amortization of net retirement plan actuarial gain 261 (64) 197 Amortization of net retirement plan prior service cost 54 (13) 41 Employee benefit plans 315 (77) 238 Other comprehensive (loss) income $ (10,164) $ 2,490 $ (7,674) Three Months Ended June 30, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (57,544) $ 14,095 $ (43,449) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (57,544) 14,095 (43,449) Employee benefit plans: Amortization of net retirement plan actuarial gain 514 (125) 389 Amortization of net retirement plan prior service cost 53 (13) 40 Employee benefit plans 567 (138) 429 Other comprehensive (loss) income $ (56,977) $ 13,957 $ (43,020) Six Months Ended June 30, 2023 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ 9,724 $ (2,383) $ 7,341 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 7,052 (1,727) 5,325 Net unrealized gains/losses 16,776 (4,110) 12,666 Employee benefit plans: Amortization of net retirement plan actuarial loss 558 (137) 421 Amortization of net retirement plan prior service cost 109 (27) 82 Employee benefit plans 667 (164) 503 Other comprehensive (loss) income $ 17,443 $ (4,274) $ 13,169 Six Months Ended June 30, 2022 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ (164,025) $ 40,171 $ (123,854) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income 0 0 0 Net unrealized gains/losses (164,025) 40,171 (123,854) Employee benefit plans: Amortization of net retirement plan actuarial loss 1,129 (276) 853 Amortization of net retirement plan prior service cost 109 (27) 82 Employee benefit plans 1,238 (303) 935 Other comprehensive (loss) income $ (162,787) $ 39,868 $ (122,919) The following table presents the activity in our accumulated other comprehensive (loss) income for the periods indicated: (In thousands) Available-for- Employee Accumulated Balance at March 31, 2023 $ (158,225) $ (29,621) $ (187,846) Other comprehensive income before reclassifications (13,237) 0 (13,237) Amounts reclassified from accumulated other comprehensive (loss) income 5,325 238 5,563 Net current-period other comprehensive income (loss) (7,912) 238 (7,674) Balance at June 30, 2023 $ (166,137) $ (29,383) $ (195,520) Balance at January 1, 2023 $ (178,803) $ (29,886) $ (208,689) Other comprehensive income (loss) before reclassifications 7,341 0 7,341 Amounts reclassified from accumulated other comprehensive (loss) income 5,325 503 5,828 Net current-period other comprehensive (loss) income 12,666 503 13,169 Balance at June 30, 2023 $ (166,137) $ (29,383) $ (195,520) (In thousands) Available-for- Employee Accumulated Balance at March 31, 2022 $ (94,965) $ (40,884) $ (135,849) Other comprehensive (loss) income before reclassifications (43,449) 0 (43,449) Amounts reclassified from accumulated other comprehensive (loss) income 0 429 429 Net current-period other comprehensive income (loss) (43,449) 429 (43,020) Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869) Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive (loss) income before reclassifications (123,854) 0 (123,854) Amounts reclassified from accumulated other comprehensive (loss) income 0 935 935 Net current-period other comprehensive (loss) income (123,854) 935 (122,919) Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869)
Schedule of reclassifications out of accumulated other comprehensive income (loss)	The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (7,052) Net (loss) gain on securities transactions 1,727 Tax expense (5,325) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (261) Other operating expense Net retirement plan prior service cost (54) Other operating expense (315) Total before tax 77 Tax benefit $ (238) Net of tax Three Months Ended June 30, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (514) Other operating expense Net retirement plan prior service cost (53) Other operating expense (567) Total before tax 138 Tax benefit $ (429) Net of tax Six Months Ended June 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (7,052) Net (loss) gain on securities transactions 1,727 Tax expense (5,325) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (558) Other operating expense Net retirement plan prior service cost (109) Other operating expense (667) Total before tax 164 Tax benefit $ (503) Net of tax Six Months Ended June 30, 2022 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 0 Net (loss) gain on securities transactions 0 Tax expense 0 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (1,129) Other operating expense Net retirement plan prior service cost (109) Other operating expense (1,238) Total before tax 303 Tax benefit $ (935) Net of tax 1 Amounts in parentheses indicated debits in income statement. 2 The accumulated other comprehensive (loss) income components are included in the computation of net periodic benefit cost (See Note 8 - "Employee Benefit Plan").

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2023
Retirement Benefits [Abstract]
Schedule of components of net periodic benefit cost	Components of Net Periodic Benefit Cost Pension Benefits Life and Health SERP Benefits Three Months Ended Three Months Ended Three Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Service cost $ 0 $ 0 $ 1 $ 43 $ 7 $ (13) Interest cost 814 529 88 59 275 206 Expected return on plan assets (1,195) (1,474) 0 0 0 0 Amortization of net retirement plan actuarial loss 274 285 (13) 46 0 183 Amortization of net retirement plan prior service (credit) cost 0 0 (15) (15) 69 68 Net periodic benefit (income) cost $ (107) $ (660) $ 61 $ 133 $ 351 $ 444 Pension Benefits Life and Health SERP Benefits Six Months Ended Six Months Ended Six Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Service cost $ 0 $ 0 $ 16 $ 87 $ 21 $ 39 Interest cost 1,637 992 177 111 574 407 Expected return on plan assets (2,394) (2,942) 0 0 0 0 Amortization of net retirement plan actuarial loss 578 608 (20) 98 0 423 Amortization of net retirement plan prior service cost (credit) 0 0 (30) (30) 139 139 Net periodic benefit (income) cost $ (179) $ (1,342) $ 143 $ 266 $ 734 $ 1,008

Other Income and Operating Ex_2

Other Income and Operating Expense (Tables)	6 Months Ended
	Jun. 30, 2023
Other Income and Expenses [Abstract]
Schedule of other income and operating expense	Other income and operating expense totals are presented in the table below. Components of these totals exceeding 1% of the aggregate of total noninterest income and total noninterest expenses for any of the periods presented below are stated separately. Three Months Ended Six Months Ended (In thousands) 6/30/2023 6/30/2022 6/30/2023 6/30/2022 Noninterest Income Other service charges $ 649 $ 669 $ 1,264 $ 1,296 Earnings from corporate owned life insurance 554 171 1,169 593 Net gains on the sale of loans originated for sale 27 53 65 57 Other income 373 348 1,046 771 Total other income $ 1,603 $ 1,241 $ 3,544 $ 2,717 Noninterest Expenses Marketing expense $ 1,688 $ 1,456 $ 2,792 $ 2,513 Professional fees 2,124 1,719 3,928 3,325 Legal fees 635 498 1,054 708 Technology expense 3,656 3,690 7,663 7,373 FDIC insurance 779 677 1,833 1,378 Cardholder expense 1,116 1,280 2,133 2,422 Other expenses 4,470 3,709 8,534 7,330 Total other operating expense $ 14,468 $ 13,029 $ 27,937 $ 25,049

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue from Contract with Customer [Abstract]
Schedule of disaggregation of noninterest income, segregated by revenue streams in-scope and out-of-scope of ASC 606	The following tables present noninterest income, segregated by revenue streams in-scope and out-of-scope of ASC 606, for the three and six months ended June 30, 2023 and 2022: Three Months Ended (In thousands) 06/30/2023 06/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 7,979 $ 7,872 Installment Billing (42) (46) Refund of Commissions 113 10 Contract Liabilities/Deferred Revenue (295) (266) Contingent Commissions 917 859 Subtotal Insurance Revenues 8,672 8,429 Trust and Asset Management 3,637 3,122 Mutual Fund & Investment Income 1,041 1,474 Subtotal Investment Service Income 4,678 4,596 Service Charges on Deposit Accounts 1,640 1,756 Card Services Income 3,087 2,959 Other 325 308 Noninterest Income (in-scope of ASC 606) 18,402 18,048 Noninterest Income (out-of-scope of ASC 606) (5,787) 896 Total Noninterest Income $ 12,615 $ 18,944 Six Months Ended (In thousands) 06/30/2023 06/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 16,495 $ 15,836 Installment Billing (40) (2) Refund of Commissions 172 (18) Contract Liabilities/Deferred Revenue (298) (267) Contingent Commissions 1,852 2,197 Subtotal Insurance Revenues 18,181 17,746 Trust and Asset Management 7,072 6,625 Mutual Fund & Investment Income 2,115 2,888 Subtotal Investment Service Income 9,187 9,513 Service Charges on Deposit Accounts 3,386 3,535 Card Services Income 5,769 5,502 Other 674 624 Noninterest Income (in-scope of ASC 606) 37,197 36,920 Noninterest Income (out-of-scope of ASC 606) (4,182) 2,009 Total Noninterest Income $ 33,015 $ 38,929

Segment and Related Informati_2

Segment and Related Information (Table)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of segment and related information	Three Months Ended June 30, 2023 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 71,870 $ 1 $ 0 $ (1) $ 71,870 Interest expense 19,975 0 0 (1) 19,974 Net interest income 51,895 1 0 0 51,896 Provision for credit loss expense 2,253 0 0 0 2,253 Noninterest income (378) 8,798 4,736 (541) 12,615 Noninterest expense 41,385 7,201 3,922 (540) 51,968 Income before income tax expense 7,879 1,598 814 (1) 10,290 Income tax expense 1,147 437 200 0 1,784 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 6,732 1,161 614 (1) 8,506 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 6,701 $ 1,161 $ 614 $ (1) $ 8,475 Depreciation and amortization $ 2,652 $ 44 $ 44 $ 0 $ 2,740 Assets 7,569,195 44,640 28,896 (16,493) 7,626,238 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 975 1,496 42 0 2,513 Net loans and leases 5,303,820 0 0 0 5,303,820 Deposits 6,481,556 0 (11,019) (15,886) 6,454,651 Total Equity 565,505 35,070 35,866 0 636,441 Three Months Ended June 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 60,953 $ 1 $ 0 $ (1) $ 60,953 Interest expense 2,692 0 0 (1) 2,691 Net interest income 58,261 1 0 0 58,262 Provision for credit loss expense 856 0 0 0 856 Noninterest income 6,329 8,573 4,598 (556) 18,944 Noninterest expense 39,395 6,812 3,469 (556) 49,120 Income before income tax expense 24,339 1,762 1,129 0 27,230 Income tax expense 5,465 494 370 0 6,329 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 18,874 1,268 759 0 20,901 Less: Net income attributable to noncontrolling interests 32 0 0 0 32 Net Income attributable to Tompkins Financial Corporation $ 18,842 $ 1,268 $ 759 $ 0 $ 20,869 Depreciation and amortization $ 2,515 $ 44 $ 36 $ 0 $ 2,595 Assets 7,786,614 47,222 26,915 (18,290) 7,842,461 Goodwill 64,500 19,866 8,081 0 92,447 Other intangibles, net 1,236 1,830 58 0 3,124 Net loans and leases 5,118,710 0 0 0 5,118,710 Deposits 6,786,754 0 (847) (16,386) 6,769,521 Total Equity 563,994 34,860 25,464 0 624,318 Six Months Ended June 30, 2023 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 141,108 $ 2 $ 0 $ (2) $ 141,108 Interest expense 34,968 0 0 (2) 34,966 Net interest income 106,140 2 0 0 106,142 Provision for credit loss expense 1,428 0 0 0 1,428 Noninterest income 6,321 18,433 9,357 (1,096) 33,015 Noninterest expense 81,233 14,417 7,572 (1,096) 102,126 Income before income tax expense 29,800 4,018 1,785 0 35,603 Income tax expense 6,136 1,110 439 0 7,685 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 23,664 2,908 1,346 0 27,918 Less: Net income attributable to noncontrolling interests 62 0 0 0 62 Net Income attributable to Tompkins Financial Corporation $ 23,602 $ 2,908 $ 1,346 $ 0 $ 27,856 Depreciation and amortization $ 5,241 $ 88 $ 89 $ 0 $ 5,418 Six Months Ended June 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 120,129 $ 2 $ 0 $ (2) $ 120,129 Interest expense 5,255 0 0 (2) 5,253 Net interest income 114,874 2 0 0 114,876 Provision for credit loss expense 336 0 0 0 336 Noninterest income 12,522 18,007 9,532 (1,132) 38,929 Noninterest expense 76,584 13,314 7,193 (1,132) 95,959 Income before income tax expense 50,476 4,695 2,339 0 57,510 Income tax expense 11,630 1,310 365 0 13,305 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 38,846 3,385 1,974 0 44,205 Less: Net income attributable to noncontrolling interests 63 0 0 0 63 Net Income attributable to Tompkins Financial Corporation $ 38,783 $ 3,385 $ 1,974 $ 0 $ 44,142 Depreciation and amortization $ 5,093 $ 88 $ 64 $ 0 $ 5,245

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Summary of financial assets and financial liabilities measured at fair value on recurring basis	The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of June 30, 2023 and December 31, 2022, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements June 30, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 168,094 $ 0 $ 168,094 $ 0 Obligations of U.S. Government sponsored entities 523,543 0 523,543 0 Obligations of U.S. states and political subdivisions 82,047 0 82,047 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 48,942 0 48,942 0 U.S. Government sponsored entities 643,135 0 643,135 0 U.S. corporate debt securities 2,242 0 2,242 0 Total Available-for-sale debt securities $ 1,468,003 $ 0 $ 1,468,003 $ 0 Equity securities, at fair value $ 778 $ 0 $ 0 $ 778 Derivatives designated as hedging instruments 3,420 0 3,420 0 Liabilities Derivatives not designated as hedging instruments $ 18 $ 0 $ 18 $ 0 Recurring Fair Value Measurements December 31, 2022 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets 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, at fair value $ 777 $ 0 $ 0 $ 777 Liabilities Derivatives not designated as hedging instruments $ 21 $ 0 $ 21 $ 0
Schedule of assets measured at fair value on nonrecurring basis	Three months ended June 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2023 Quoted prices in Significant other Significant Three months ended 06/30/2023 Individually evaluated loans $ 8,822 $ 0 $ 0 $ 8,822 $ 0 Three months ended June 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2022 Quoted prices in Significant other Significant 06/30/2022 Individually evaluated loans $ 814 $ 0 $ 0 $ 814 $ 59 Other real estate owned 33 0 33 0 0 Six months ended June 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2023 Quoted prices in Significant other Significant Six months ended 06/30/2023 Individually evaluated loans $ 8,822 $ 0 $ 0 $ 8,822 $ 826 Other real estate owned 36 0 0 36 22 Six months ended June 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 06/30/2022 Quoted prices in Significant other Significant Six months ended 06/30/2022 Individually evaluated loans $ 1,320 $ 0 $ 0 $ 1,320 $ 59 Other real estate owned 33 0 33 0 22
Schedule of carrying amount and estimated fair value of financial instruments	The following table presents the carrying amounts and estimated fair values of the Company’s financial instruments at June 30, 2023 and December 31, 2022. The carrying amounts shown in the table are included in the Consolidated Statements of Condition under the indicated captions. Estimated Fair Value of Financial Instruments June 30, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 81,614 $ 81,614 $ 81,614 $ 0 $ 0 Securities - held-to-maturity 312,369 262,444 0 262,444 0 FHLB and other stock 23,649 23,649 0 23,649 0 Accrued interest receivable 24,147 24,147 0 24,147 0 Loans/leases, net 1 5,303,820 4,920,418 0 0 4,920,418 Financial Liabilities: Time deposits $ 770,594 $ 757,593 $ 0 $ 757,593 $ 0 Other deposits 5,684,057 5,684,057 0 5,684,057 0 Fed funds purchased and securities sold under agreements to repurchase 50,483 50,483 0 50,483 0 Other borrowings 387,100 384,013 0 384,013 0 Accrued interest payable 2,162 2,162 0 2,162 0 Estimated Fair Value of Financial Instruments December 31, 2022 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 77,837 $ 77,837 $ 77,837 $ 0 $ 0 FHLB and other stock 17,720 17,720 0 17,720 0 Accrued interest receivable 24,865 24,865 0 24,865 0 Loans/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 Fed funds purchased and 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.

Derivatives and Hedging Activ_2

Derivatives and Hedging Activities (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Value Hedging Instruments, Statements of Financial Performance and Financial Position, Location	As of June 30, 2023, the following amounts were recorded on the balance sheet related to cumulative basis adjustment for fair value hedges. As of December 31, 2022, there no balances for Fixed Rate Loans. Line Item in the Statement of Financial Position in Which the Hedged Item is Included Carrying Amount of the Hedged Assets/(Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities) June 30, 2023 June 30, 2023 Fixed Rate Loans 1 $146,680 $(3,320) Total $146,680 $(3,320) 1 These amounts include the amortized cost basis of closed portfolios of fixed rate loans used to designate hedging relationships in which the hedged item is the stated amount of assets in the closed portfolio anticipated to be outstanding for the designated hedged period. At June 30, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $795.6 million; the cumulative basis adjustments associated with these hedging relationships was $3.3 million; and the amounts of the designated hedged items were $150 million.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	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 June 30, 2023 and December 31, 2022. The Company began entering into derivative transactions in the second quarter of 2022. Amounts below are presented on a net basis in accordance with applicable accounting guidance. Derivative Assets June 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value* Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 3,420 Total derivatives designated as hedging instruments $ 3,420 *The Fair Value reported for June 30, 2023 includes $121,000 of accrued interest receivable. Derivative Assets December 31, 2022 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives designated as hedging instruments Interest Rate Products $ 0 Other Assets $ 0 Total derivatives designated as hedging instruments $ 0 Derivative Liabilities June 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Risk Participation Agreement $ 7,499 Other Liabilities $ 18 Total derivatives not designated as hedging instruments $ 18 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 Cash Flow Hedging Instruments, Statements of Financial Performance and Financial Position, Location	The table below presents the effect of the Company’s derivative financial instruments on the consolidated statements of income as of June 30, 2023: The Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance Location of Gain or (Loss) Recognized in Income on Derivative Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 (In thousands) Interest Income Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded $ 305 $ 0 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships in Subtopic 815-20 Interest contracts Hedged items (3,320) 0 Derivatives designated as hedging instruments 3,625 0 The Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance Location of Gain or (Loss) Recognized in Income on Derivative Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 (In thousands) Interest Income Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded $ 305 $ 0 The effects of fair value and cash flow hedging: Gain or (loss) on fair value hedging relationships in Subtopic 815-20 Interest contracts Hedged items (3,320) 0 Derivatives designated as hedging instruments 3,625 0
Derivative Instruments, Gain (Loss)	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 three and six months ended June 30, 2023: 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 Three Months Ended (In thousands) June 30, 2023 June 30, 2022 Risk Participation Agreement Other income / (expense) $ 8 $ 41 Total $ 8 $ 41 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 Six Months Ended (In thousands) June 30, 2023 June 30, 2022 Risk Participation Agreement Other income / (expense) $ 2 $ 41 Total $ 2 $ 41

Business (Details)

Business (Details)	6 Months Ended
	Jun. 30, 2023 subsidiary_Bank
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly owned subsidiaries	1

Securities - Schedule of Availa

Securities - Schedule of Available-for-Sales Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,688,051	$ 1,831,791
Gross Unrealized Gains	10	20
Gross Unrealized Losses	220,058	236,844
Fair Value	1,468,003	1,594,967
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	190,275	190,170
Gross Unrealized Gains	0	0
Gross Unrealized Losses	22,181	22,919
Fair Value	168,094	167,251
Obligations of U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	592,694	681,192
Gross Unrealized Gains	0	0
Gross Unrealized Losses	69,151	80,025
Fair Value	523,543	601,167
Obligations of U.S. states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	90,330	93,599
Gross Unrealized Gains	1	8
Gross Unrealized Losses	8,284	8,326
Fair Value	82,047	85,281
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	54,852	58,727
Gross Unrealized Gains	9	12
Gross Unrealized Losses	5,919	6,071
Fair Value	48,942	52,668
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	757,400	805,603
Gross Unrealized Gains	0	0
Gross Unrealized Losses	114,265	119,381
Fair Value	643,135	686,222
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	258	122
Fair Value	$ 2,242	$ 2,378

Securities - Schedule of Held-t

Securities - Schedule of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 312,369	$ 312,344
Gross Unrealized Gains	0	0
Gross Unrealized Losses	49,925	50,652
Fair Value	262,444	261,692
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	86,370	86,478
Gross Unrealized Gains	0	0
Gross Unrealized Losses	12,598	12,937
Fair Value	73,772	73,541
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	225,999	225,866
Gross Unrealized Gains	0	0
Gross Unrealized Losses	37,327	37,715
Fair Value	$ 188,672	$ 188,151

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Realized gains on available-for-sale debt securities	$ 0		$ 0
Available-for-Sale securities sold	80,900,000
Realized losses on available-for-sale debt securities	7,100,000	$ 0	7,100,000	$ 0
Proceeds from sales of available-for-sale debt securities	73,800,000	0	73,832,000	0
Realized gains on called available-for-sale debt securities	0	0	0	0
Realized gains (losses) on equity securities, net	(12,000)	$ (36,700)	1,000	$ (83,700)
Federal Home Loan Bank New York (FHLBNY)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Holdings of FHLBNY, FHLBPITT and ACBB stock, amount of advances	23,600,000		23,600,000
Atlantic Central Bankers Bank (ACBB)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Holdings of FHLBNY, FHLBPITT and ACBB stock, amount of advances	$ 95,000		$ 95,000

Securities - Schedule of Avai_2

Securities - Schedule of Available-for-sale Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Available-for-sale securities
Fair Value, Less than 12 Months	$ 73,999	$ 428,669
Unrealized Losses, Less than 12 Months	2,495	30,152
Fair Value, 12 Months or Longer	1,393,557	1,160,723
Unrealized Losses, 12 Months or Longer	217,563	206,692
Fair Value	1,467,556	1,589,392
Unrealized Losses	220,058	236,844
U.S. Treasuries
Available-for-sale securities
Fair Value, Less than 12 Months	0	28,602
Unrealized Losses, Less than 12 Months	0	2,132
Fair Value, 12 Months or Longer	168,094	138,649
Unrealized Losses, 12 Months or Longer	22,181	20,787
Fair Value	168,094	167,251
Unrealized Losses	22,181	22,919
Obligations of U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	28,596	143,794
Unrealized Losses, Less than 12 Months	758	7,508
Fair Value, 12 Months or Longer	494,947	457,373
Unrealized Losses, 12 Months or Longer	68,393	72,517
Fair Value	523,543	601,167
Unrealized Losses	69,151	80,025
Obligations of U.S. states and political subdivisions
Available-for-sale securities
Fair Value, Less than 12 Months	26,104	46,638
Unrealized Losses, Less than 12 Months	756	2,385
Fair Value, 12 Months or Longer	55,842	33,435
Unrealized Losses, 12 Months or Longer	7,528	5,941
Fair Value	81,946	80,073
Unrealized Losses	8,284	8,326
U.S. Government agencies
Available-for-sale securities
Fair Value, Less than 12 Months	6,244	22,945
Unrealized Losses, Less than 12 Months	254	1,258
Fair Value, 12 Months or Longer	42,351	29,356
Unrealized Losses, 12 Months or Longer	5,665	4,813
Fair Value	48,595	52,301
Unrealized Losses	5,919	6,071
U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	13,055	186,690
Unrealized Losses, Less than 12 Months	727	16,869
Fair Value, 12 Months or Longer	630,081	499,532
Unrealized Losses, 12 Months or Longer	113,538	102,512
Fair Value	643,136	686,222
Unrealized Losses	114,265	119,381
U.S. corporate debt securities
Available-for-sale securities
Fair Value, Less than 12 Months	0	0
Unrealized Losses, Less than 12 Months	0	0
Fair Value, 12 Months or Longer	2,242	2,378
Unrealized Losses, 12 Months or Longer	258	122
Fair Value	2,242	2,378
Unrealized Losses	$ 258	$ 122

Securities - Schedule of Held_2

Securities - Schedule of Held-to-maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Fair Value, Less than 12 Months	$ 8,176	$ 24,543
Unrealized Losses, Less than 12 Months	751	3,903
Fair Value, 12 Months or Longer	254,268	237,149
Unrealized Losses, 12 Months or Longer	49,174	46,749
Fair Value	262,444	261,692
Unrealized Losses	49,925	50,652
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Fair Value, Less than 12 Months	0	0
Unrealized Losses, Less than 12 Months	0	0
Fair Value, 12 Months or Longer	73,772	73,542
Unrealized Losses, 12 Months or Longer	12,598	12,937
Fair Value	73,772	73,542
Unrealized Losses	12,598	12,937
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Fair Value, Less than 12 Months	8,176	24,543
Unrealized Losses, Less than 12 Months	751	3,903
Fair Value, 12 Months or Longer	180,496	163,607
Unrealized Losses, 12 Months or Longer	36,576	33,812
Fair Value	188,672	188,150
Unrealized Losses	$ 37,327	$ 37,715

Securities - Schedule of Avai_3

Securities - Schedule of Available-for-Sales Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost
Total	$ 875,799	$ 967,461
Mortgage-backed securities	812,252	864,330
Amortized Cost	1,688,051	1,831,791
Fair Value
Total	775,926	856,077
Mortgage-backed securities	692,077	738,890
Fair Value	1,468,003	1,594,967
Available-for-sale securities
Amortized Cost
Due in one year or less	47,677	50,922
Due after one year through five years	514,770	508,880
Due after five years through ten years	269,157	367,743
Due after ten years	44,195	39,916
Fair Value
Due in one year or less	46,893	50,269
Due after one year through five years	461,320	459,721
Due after five years through ten years	230,292	314,408
Due after ten years	$ 37,421	$ 31,679

Securities - Schedule of Held_3

Securities - Schedule of Held-to-Maturity Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortized Cost
Due after five years through ten years	$ 312,369	$ 312,344
Amortized Cost	312,369	312,344
Fair Value
Due after five years through ten years	262,444	261,692
Total held-to-maturity debt securities	$ 262,444	$ 261,692

Loans and Leases - Schedule of

Loans and Leases - Schedule of Loans and Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 5,357,425	$ 5,273,658
Less: unearned income and deferred costs and fees	(5,060)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,352,365	5,268,911
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	766,434	791,529
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	64,815	85,073
Total loans and leases, net of unearned income and deferred costs and fees	64,815	85,073
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	701,006	705,700
Total loans and leases, net of unearned income and deferred costs and fees	701,006	705,700
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	613	756
Total loans and leases, net of unearned income and deferred costs and fees	613	756
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,952,829	2,853,418
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	215,915	214,963
Total loans and leases, net of unearned income and deferred costs and fees	215,915	214,963
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,487,067	2,437,339
Total loans and leases, net of unearned income and deferred costs and fees	2,487,067	2,437,339
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	249,847	201,116
Total loans and leases, net of unearned income and deferred costs and fees	249,847	201,116
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,533,977	1,534,941
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	185,529	188,623
Total loans and leases, net of unearned income and deferred costs and fees	185,529	188,623
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,348,448	1,346,318
Total loans and leases, net of unearned income and deferred costs and fees	1,348,448	1,346,318
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	87,213	77,636
Consumer and other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	85,794	75,412
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,419	2,224
Total loans and leases, net of unearned income and deferred costs and fees	1,419	2,224
Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 16,972	$ 16,134

Loans and Leases - Schedule o_2

Loans and Leases - Schedule of Past Due Loans and Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 5,357,425	$ 5,273,658
Less: unearned income and deferred costs and fees	(5,060)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,352,365	5,268,911
30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	731	2,537
Less: unearned income and deferred costs and fees	0	0
60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	19,524	635
Less: unearned income and deferred costs and fees	0	0
90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	21,542	20,126
Less: unearned income and deferred costs and fees	0	0
Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	41,797	23,298
Less: unearned income and deferred costs and fees	0	0
Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,315,628	5,250,360
Less: unearned income and deferred costs and fees	(5,060)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,310,568	5,245,613
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans and leases	766,434	791,529
Commercial and industrial | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	60	108
Commercial and industrial | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,319	381
Commercial and industrial | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,704	82
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,083	571
Commercial and industrial | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	761,351	790,958
Commercial and industrial | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	64,815	85,073
Total loans and leases, net of unearned income and deferred costs and fees	64,815	85,073
Commercial and industrial | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	58
Commercial and industrial | Agriculture | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	53	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	53	58
Commercial and industrial | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	64,762	85,015
Commercial and industrial | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	701,006	705,700
Total loans and leases, net of unearned income and deferred costs and fees	701,006	705,700
Commercial and industrial | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	60	50
Commercial and industrial | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,266	381
Commercial and industrial | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,704	82
Commercial and industrial | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,030	513
Commercial and industrial | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	695,976	705,187
Commercial and industrial | PPP loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	613	756
Total loans and leases, net of unearned income and deferred costs and fees	613	756
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	613	756
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,952,829	2,853,418
Commercial real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	165	128
Commercial real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	15,473	0
Commercial real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	9,405	11,449
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	25,043	11,577
Commercial real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,927,786	2,841,841
Commercial real estate | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	215,915	214,963
Total loans and leases, net of unearned income and deferred costs and fees	215,915	214,963
Commercial real estate | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	165	128
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	165	128
Commercial real estate | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	215,750	214,835
Commercial real estate | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,487,067	2,437,339
Total loans and leases, net of unearned income and deferred costs and fees	2,487,067	2,437,339
Commercial real estate | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	15,408	0
Commercial real estate | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	9,405	11,449
Commercial real estate | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	24,813	11,449
Commercial real estate | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,462,254	2,425,890
Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans and leases	249,847	201,116
Total loans and leases, net of unearned income and deferred costs and fees	249,847	201,116
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	65	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	65	0
Commercial real estate | Construction | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	249,782	201,116
Residential real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,533,977	1,534,941
Residential real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	333	2,183
Residential real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,588	204
Residential real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	9,251	8,430
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	11,172	10,817
Residential real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,522,805	1,524,124
Residential real estate | Home equity
Financing Receivable, Past Due [Line Items]
Total loans and leases	185,529	188,623
Total loans and leases, net of unearned income and deferred costs and fees	185,529	188,623
Residential real estate | Home equity | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	333	435
Residential real estate | Home equity | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	588	204
Residential real estate | Home equity | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,110	1,628
Residential real estate | Home equity | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,031	2,267
Residential real estate | Home equity | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	183,498	186,356
Residential real estate | Mortgages
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,348,448	1,346,318
Total loans and leases, net of unearned income and deferred costs and fees	1,348,448	1,346,318
Residential real estate | Mortgages | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	1,748
Residential real estate | Mortgages | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,000	0
Residential real estate | Mortgages | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,141	6,802
Residential real estate | Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	9,141	8,550
Residential real estate | Mortgages | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,339,307	1,337,768
Consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	87,213	77,636
Consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	173	118
Consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	144	50
Consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	182	165
Consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	499	333
Consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	86,714	77,303
Consumer and other | Other
Financing Receivable, Past Due [Line Items]
Total loans and leases	85,794	75,412
Consumer and other | Other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	160	52
Consumer and other | Other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	119	19
Consumer and other | Other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	138	112
Consumer and other | Other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	417	183
Consumer and other | Other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	85,377	75,229
Consumer and other | Indirect
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,419	2,224
Total loans and leases, net of unearned income and deferred costs and fees	1,419	2,224
Consumer and other | Indirect | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	13	66
Consumer and other | Indirect | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	25	31
Consumer and other | Indirect | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	44	53
Consumer and other | Indirect | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	82	150
Consumer and other | Indirect | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,337	2,074
Leases
Financing Receivable, Past Due [Line Items]
Total loans and leases	16,972	16,134
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	$ 16,972	$ 16,134

Loans and Leases - Nonaccrual L

Loans and Leases - Nonaccrual Loans (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	$ 9,334,000		$ 9,334,000		$ 15,193,000
Nonaccrual Loans and Leases	31,333,000		31,333,000		28,289,000
Loans and Leases Past Due Over 89 Days and Accruing	34,000		34,000		25,000
Interest on nonaccrual loans	0	$ 0	0	$ 0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	2,494,000		2,494,000		411,000
Nonaccrual Loans and Leases	3,146,000		3,146,000		618,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		25,000
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	2,494,000		2,494,000		411,000
Nonaccrual Loans and Leases	3,146,000		3,146,000		618,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		25,000
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	6,659,000		6,659,000		13,287,000
Nonaccrual Loans and Leases	11,655,000		11,655,000		13,858,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		186,000
Nonaccrual Loans and Leases	179,000		179,000		186,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	6,659,000		6,659,000		13,101,000
Nonaccrual Loans and Leases	11,476,000		11,476,000		13,672,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	181,000		181,000		1,495,000
Nonaccrual Loans and Leases	16,209,000		16,209,000		13,544,000
Loans and Leases Past Due Over 89 Days and Accruing	7,000		7,000		0
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		318,000
Nonaccrual Loans and Leases	2,891,000		2,891,000		2,391,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	181,000		181,000		1,177,000
Nonaccrual Loans and Leases	13,318,000		13,318,000		11,153,000
Loans and Leases Past Due Over 89 Days and Accruing	7,000		7,000		0
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	323,000		323,000		269,000
Loans and Leases Past Due Over 89 Days and Accruing	27,000		27,000		0
Consumer and other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	236,000		236,000		175,000
Loans and Leases Past Due Over 89 Days and Accruing	27,000		27,000		0
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	87,000		87,000		94,000
Loans and Leases Past Due Over 89 Days and Accruing	$ 0		$ 0		$ 0

Allowance for Credit Losses - S

Allowance for Credit Losses - Schedule of Detail in Allowance for Loan and Lease Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 46,099	$ 42,126	$ 45,934	$ 42,843
Charge-offs	(169)	(156)	(277)	(402)
Recoveries	196	1,043	1,585	1,306
Provision (credit) for credit loss expense	2,419	780	1,239	46
Ending balance	48,545	43,793	48,545	43,793
Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			64
Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	6,316	7,027	6,039	6,335
Charge-offs	0	0	0	(23)
Recoveries	13	6	59	26
Provision (credit) for credit loss expense	356	781	585	1,476
Ending balance	6,685	7,814	6,685	7,814
Commercial and industrial | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			2
Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	27,186	22,982	27,287	24,813
Charge-offs	0	(23)	0	(50)
Recoveries	(9)
Recoveries		764	1,237	805
Provision (credit) for credit loss expense	1,791	(496)	428	(2,341)
Ending balance	28,968	23,227	28,968	23,227
Commercial real estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			16
Residential real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	10,858	10,447	11,154	10,139
Charge-offs	0	(51)	(2)	(51)
Recoveries	114	197	178	307
Provision (credit) for credit loss expense	139	489	(265)	687
Ending balance	11,111	11,082	11,111	11,082
Residential real estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			46
Consumer and other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,628	1,588	1,358	1,492
Charge-offs	(169)	(82)	(275)	(278)
Recoveries	78	76	111	168
Provision (credit) for credit loss expense	143	9	486	209
Ending balance	1,680	1,591	1,680	1,591
Consumer and other | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			0
Finance Leases
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	111	82	96	64
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (credit) for credit loss expense	(10)	(3)	5	15
Ending balance	$ 101	$ 79	101	$ 79
Finance Leases | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			$ 0

Allowance for Credit Losses - L

Allowance for Credit Losses - Liabilities for Off-Balance Sheet Credit Exposures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 3,151	$ 2,720	$ 2,796	$ 2,506
Provision (credit) for credit loss expense related to off-balance sheet credit exposures	(166)	76	189	290
Liabilities for off-balance sheet credit exposures at end of period	$ 2,985	$ 2,796	$ 2,985	$ 2,796

Allowance for Credit Losses - C

Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 12,821	$ 15,660
ACL Allocation	1,082	3
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	12,821	15,554
Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	28
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	78
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	2,494	670
ACL Allocation	0	0
Commercial and industrial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	2,494	642
Commercial and industrial | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	28
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	10,146	13,287
ACL Allocation	1,082	0
Commercial real estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	10,146	13,209
Commercial real estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	78
Commercial Real Estate - Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		1,515
ACL Allocation		0
Commercial Real Estate - Agriculture | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		1,515
Commercial Real Estate - Agriculture | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		0
Commercial Real Estate - Agriculture | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		0
Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	181	188
ACL Allocation	0	3
Residential Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	181	188
Residential Real Estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
Residential Real Estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 0	$ 0

Allowance for Credit Losses -_2

Allowance for Credit Losses - Credit Quality Indicators by Commercial and Industrial Loans (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases, net of unearned income and deferred costs and fees	$ 5,352,365	$ 5,268,911
Commercial and industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	54,166	124,190
One year before current fiscal year	110,845	80,099
Two years before current fiscal year	76,199	39,021
Three years before current fiscal year	34,671	41,711
Four years before current fiscal year	40,068	34,242
Prior	171,727	157,921
Revolving Loans Amortized Cost Basis	210,376	222,050
Revolving Loans Converted to Term	2,954	6,466
Total loans and leases, net of unearned income and deferred costs and fees	701,006	705,700
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial and industrial | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	54,166	124,190
One year before current fiscal year	110,845	79,861
Two years before current fiscal year	75,993	38,158
Three years before current fiscal year	33,954	41,391
Four years before current fiscal year	39,929	33,238
Prior	169,064	156,038
Revolving Loans Amortized Cost Basis	203,109	215,890
Revolving Loans Converted to Term	2,954	6,466
Total loans and leases, net of unearned income and deferred costs and fees	690,014	695,232
Commercial and industrial | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	127
Two years before current fiscal year	112	421
Three years before current fiscal year	297	285
Four years before current fiscal year	113	271
Prior	1,488	1,380
Revolving Loans Amortized Cost Basis	771	501
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,781	2,985
Commercial and industrial | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	111
Two years before current fiscal year	94	442
Three years before current fiscal year	420	35
Four years before current fiscal year	26	733
Prior	1,175	503
Revolving Loans Amortized Cost Basis	6,496	5,659
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	8,211	7,483
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	416
Two years before current fiscal year	350	340
Three years before current fiscal year	263	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 and leases, net of unearned income and deferred costs and fees	613	756
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial and industrial | PPP loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	416
Two years before current fiscal year	350	340
Three years before current fiscal year	263	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 and leases, net of unearned income and deferred costs and fees	613	756
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	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 and leases, net of unearned income and deferred costs and fees	0	0
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	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 and leases, net of unearned income and deferred costs and fees	0	0
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	5,774	16,694
One year before current fiscal year	13,555	4,178
Two years before current fiscal year	3,807	5,015
Three years before current fiscal year	3,966	4,186
Four years before current fiscal year	3,559	7,734
Prior	10,463	4,899
Revolving Loans Amortized Cost Basis	23,347	42,152
Revolving Loans Converted to Term	344	215
Total loans and leases, net of unearned income and deferred costs and fees	64,815	85,073
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial and industrial | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	5,774	16,694
One year before current fiscal year	13,555	4,120
Two years before current fiscal year	3,754	4,944
Three years before current fiscal year	3,903	4,186
Four years before current fiscal year	3,559	7,734
Prior	10,452	4,883
Revolving Loans Amortized Cost Basis	23,314	42,097
Revolving Loans Converted to Term	344	215
Total loans and leases, net of unearned income and deferred costs and fees	64,655	84,873
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	0	58
Two years before current fiscal year	53	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	30	50
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	83	108
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	0	71
Three years before current fiscal year	63	0
Four years before current fiscal year	0	0
Prior	11	16
Revolving Loans Amortized Cost Basis	3	5
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	77	92
Commercial real estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	89,762	343,032
One year before current fiscal year	339,691	370,620
Two years before current fiscal year	365,493	313,295
Three years before current fiscal year	316,778	294,443
Four years before current fiscal year	289,424	207,263
Prior	1,048,437	873,145
Revolving Loans Amortized Cost Basis	31,545	11,038
Revolving Loans Converted to Term	5,937	24,503
Total loans and leases, net of unearned income and deferred costs and fees	2,487,067	2,437,339
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial real estate | Other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	89,762	342,311
One year before current fiscal year	323,682	367,104
Two years before current fiscal year	363,357	311,607
Three years before current fiscal year	315,106	279,587
Four years before current fiscal year	275,367	203,016
Prior	978,544	812,563
Revolving Loans Amortized Cost Basis	30,045	10,906
Revolving Loans Converted to Term	5,937	24,503
Total loans and leases, net of unearned income and deferred costs and fees	2,381,800	2,351,597
Commercial real estate | Other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	643
One year before current fiscal year	640	3,406
Two years before current fiscal year	2,028	1,688
Three years before current fiscal year	1,672	11,462
Four years before current fiscal year	11,142	2,555
Prior	35,097	25,361
Revolving Loans Amortized Cost Basis	1,384	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	51,963	45,115
Commercial real estate | Other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	78
One year before current fiscal year	15,369	110
Two years before current fiscal year	108	0
Three years before current fiscal year	0	3,394
Four years before current fiscal year	2,915	1,692
Prior	34,796	35,221
Revolving Loans Amortized Cost Basis	116	132
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	53,304	40,627
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	7,532	33,241
One year before current fiscal year	34,610	24,125
Two years before current fiscal year	23,534	22,831
Three years before current fiscal year	22,303	26,163
Four years before current fiscal year	25,089	37,873
Prior	99,286	66,364
Revolving Loans Amortized Cost Basis	1,165	3,131
Revolving Loans Converted to Term	2,396	1,235
Total loans and leases, net of unearned income and deferred costs and fees	215,915	214,963
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial real estate | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	7,532	33,241
One year before current fiscal year	34,610	24,125
Two years before current fiscal year	23,534	22,831
Three years before current fiscal year	22,303	25,576
Four years before current fiscal year	24,520	37,835
Prior	98,149	65,112
Revolving Loans Amortized Cost Basis	1,165	3,131
Revolving Loans Converted to Term	2,396	1,235
Total loans and leases, net of unearned income and deferred costs and fees	214,209	213,086
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	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	401
Four years before current fiscal year	390	0
Prior	1,088	1,142
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,478	1,543
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	0	186
Four years before current fiscal year	179	38
Prior	49	110
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	228	334
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	23,105
One year before current fiscal year	40,996	75,245
Two years before current fiscal year	78,869	27,584
Three years before current fiscal year	16,481	14,842
Four years before current fiscal year	9,976	9,083
Prior	11,449	7,268
Revolving Loans Amortized Cost Basis	84,040	42,701
Revolving Loans Converted to Term	8,036	1,288
Total loans and leases, net of unearned income and deferred costs and fees	249,847	201,116
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Commercial real estate | Construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	23,105
One year before current fiscal year	40,996	75,245
Two years before current fiscal year	78,869	27,584
Three years before current fiscal year	16,481	14,842
Four years before current fiscal year	9,976	9,083
Prior	11,449	7,268
Revolving Loans Amortized Cost Basis	84,040	42,701
Revolving Loans Converted to Term	8,036	1,288
Total loans and leases, net of unearned income and deferred costs and fees	249,847	201,116
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 and leases, net of unearned income and deferred costs and fees	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	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	0	0
Residential Real Estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	1,244	3,030
One year before current fiscal year	2,363	1,062
Two years before current fiscal year	969	637
Three years before current fiscal year	583	1,006
Four years before current fiscal year	910	792
Prior	10,148	3,208
Revolving Loans Amortized Cost Basis	166,603	177,803
Revolving Loans Converted to Term	2,709	1,085
Total loans and leases, net of unearned income and deferred costs and fees	185,529	188,623
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	2
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	2
Residential Real Estate | Home equity | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	1,244	3,030
One year before current fiscal year	2,363	1,062
Two years before current fiscal year	969	637
Three years before current fiscal year	583	992
Four years before current fiscal year	910	792
Prior	9,697	3,183
Revolving Loans Amortized Cost Basis	164,163	175,451
Revolving Loans Converted to Term	2,709	1,085
Total loans and leases, net of unearned income and deferred costs and fees	182,638	186,232
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	0
Three years before current fiscal year	0	14
Four years before current fiscal year	0	0
Prior	451	25
Revolving Loans Amortized Cost Basis	2,440	2,352
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,891	2,391
Residential Real Estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	50,668	187,347
One year before current fiscal year	191,555	272,570
Two years before current fiscal year	265,433	240,212
Three years before current fiscal year	232,540	118,073
Four years before current fiscal year	114,521	68,157
Prior	493,731	459,959
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,348,448	1,346,318
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	0
Residential Real Estate | Mortgages | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	50,668	187,129
One year before current fiscal year	191,160	272,235
Two years before current fiscal year	265,103	239,584
Three years before current fiscal year	231,672	117,391
Four years before current fiscal year	113,613	66,605
Prior	482,913	452,221
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,335,129	1,335,165
Residential Real Estate | Mortgages | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	218
One year before current fiscal year	395	335
Two years before current fiscal year	330	628
Three years before current fiscal year	868	682
Four years before current fiscal year	908	1,552
Prior	10,818	7,738
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	13,319	11,153
Consumer and Other | Direct
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	31,859	31,243
One year before current fiscal year	15,191	13,999
Two years before current fiscal year	12,738	7,375
Three years before current fiscal year	6,305	6,231
Four years before current fiscal year	5,452	4,462
Prior	11,395	8,029
Revolving Loans Amortized Cost Basis	2,854	4,073
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	85,794	75,412
Current-period gross writeoffs
2023	155
2022	8
2021	0
2020	14
2019	36
Prior	13
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	226
Consumer and Other | Direct | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	31,859	31,243
One year before current fiscal year	15,186	13,999
Two years before current fiscal year	12,737	7,372
Three years before current fiscal year	6,302	6,138
Four years before current fiscal year	5,360	4,386
Prior	11,263	8,029
Revolving Loans Amortized Cost Basis	2,851	4,070
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	85,558	75,237
Consumer and Other | Direct | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	5	0
Two years before current fiscal year	1	3
Three years before current fiscal year	3	93
Four years before current fiscal year	92	76
Prior	132	0
Revolving Loans Amortized Cost Basis	3	3
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	236	175
Consumer and Other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	156
Two years before current fiscal year	123	146
Three years before current fiscal year	113	1,168
Four years before current fiscal year	747	645
Prior	436	109
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,419	2,224
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	39
Prior	10
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	49
Consumer and Other | Indirect | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	156
Two years before current fiscal year	123	146
Three years before current fiscal year	113	1,092
Four years before current fiscal year	676	635
Prior	420	101
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,332	2,130
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	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	76
Four years before current fiscal year	71	10
Prior	16	8
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	$ 87	$ 94

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Basic
Net income available to common shareholders	$ 8,475	$ 20,869	$ 27,856	$ 44,142
Less: income attributable to unvested stock-based compensation awards	(8)	(67)	(26)	(143)
Net earnings allocated to common shareholders	$ 8,467	$ 20,802	$ 27,830	$ 43,999
Weighted average shares outstanding, including unvested stock-based compensation awards (in shares)	14,502,161	14,524,975	14,511,078	14,568,102
Less: unvested stock-based compensation awards (in shares)	(188,028)	(207,560)	(190,763)	(209,633)
Weighted average shares outstanding - Basic (in shares)	14,314,133	14,317,415	14,320,315	14,358,469
Diluted
Net earnings allocated to common shareholders	$ 8,467	$ 20,802	$ 27,830	$ 43,999
Weighted average shares outstanding - Basic (in shares)	14,314,133	14,317,415	14,320,315	14,358,469
Plus: Incremental shares from assumed conversion of stock-based compensation awards (in shares)	32,654	70,186	47,866	74,183
Weighted average shares outstanding - Diluted (in shares)	14,346,787	14,387,601	14,368,181	14,432,652
Basic EPS (in dollars per share)	$ 0.59	$ 1.45	$ 1.94	$ 3.06
Diluted EPS (in dollars per share)	$ 0.59	$ 1.45	$ 1.94	$ 3.05

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earning per share (in shares)	60,891	1,848	32,036	6,113

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Schedule of Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Before-Tax Amount
Net unrealized gains/losses / Other comprehensive (loss) income	$ (10,164)	$ (56,977)	$ 17,443	$ (162,787)
Tax (Expense) Benefit
Net unrealized gains/losses / Other comprehensive (loss) income	2,490	13,957	(4,274)	39,868
Net of Tax
Change in net unrealized gain (loss) during the period	(13,237)	(43,449)	7,341	(123,854)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	5,563	429	5,828	935
Other comprehensive loss	(7,674)	(43,020)	13,169	(122,919)
Net unrealized gain/loss
Before-Tax Amount
Change in net unrealized gain (loss) during the period	(17,531)	(57,544)	9,724	(164,025)
Reclassification adjustment for net realized gain (loss) on sale of available-for-sale debt securities included in net income	7,052	0	7,052	0
Net unrealized gains/losses / Other comprehensive (loss) income	(10,479)	(57,544)	16,776	(164,025)
Tax (Expense) Benefit
Change in net unrealized gain (loss) during the period	4,294	14,095	(2,383)	40,171
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	(1,727)	0	(1,727)	0
Net unrealized gains/losses / Other comprehensive (loss) income	2,567	14,095	(4,110)	40,171
Net of Tax
Change in net unrealized gain (loss) during the period	(13,237)	(43,449)	7,341	(123,854)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	5,325	0	5,325	0
Other comprehensive loss	(7,912)	(43,449)	12,666	(123,854)
Amortization of net retirement plan actuarial gain/loss
Before-Tax Amount
Reclassification adjustment for net realized gain (loss) on sale of available-for-sale debt securities included in net income	261	514	558	1,129
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	(64)	(125)	(137)	(276)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	197	389	421	853
Amortization of net retirement plan prior service cost
Before-Tax Amount
Reclassification adjustment for net realized gain (loss) on sale of available-for-sale debt securities included in net income	54	53	109	109
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	(13)	(13)	(27)	(27)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	41	40	82	82
Employee benefit plans
Before-Tax Amount
Net unrealized gains/losses / Other comprehensive (loss) income	315	567	667	1,238
Tax (Expense) Benefit
Net unrealized gains/losses / Other comprehensive (loss) income	(77)	(138)	(164)	(303)
Net of Tax
Other comprehensive loss	$ 238	$ 429	$ 503	$ 935

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Schedule of Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	$ 649,765	$ 657,492	$ 617,390	$ 728,941
Other comprehensive income before reclassifications	(13,237)	(43,449)	7,341	(123,854)
Amounts reclassified from accumulated other comprehensive (loss) income	5,563	429	5,828	935
Other comprehensive loss	(7,674)	(43,020)	13,169	(122,919)
Ending balances	636,441	624,318	636,441	624,318
Available-for- Sale Debt Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(158,225)	(94,965)	(178,803)	(14,560)
Other comprehensive income before reclassifications	(13,237)	(43,449)	7,341	(123,854)
Amounts reclassified from accumulated other comprehensive (loss) income	5,325	0	5,325	0
Other comprehensive loss	(7,912)	(43,449)	12,666	(123,854)
Ending balances	(166,137)	(138,414)	(166,137)	(138,414)
Employee Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(29,621)	(40,884)	(29,886)	(41,390)
Other comprehensive income before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive (loss) income	238	429	503	935
Other comprehensive loss	238	429	503	935
Ending balances	(29,383)	(40,455)	(29,383)	(40,455)
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(187,846)	(135,849)	(208,689)	(55,950)
Other comprehensive loss	(7,674)	(43,020)	13,169	(122,919)
Ending balances	$ (195,520)	$ (178,869)	$ (195,520)	$ (178,869)

Other Comprehensive Income (L_5

Other Comprehensive Income (Loss) - Schedule of Amounts Reclassified Out of Each Component (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net (loss) gain on securities transactions	$ (7,065)	$ (37)	$ (7,052)	$ (84)
Tax (expense) benefit	(1,784)	(6,329)	(7,685)	(13,305)
Other operating expense	(14,468)	(13,029)	(27,937)	(25,049)
Total before tax	10,290	27,230	35,603	57,510
Net income attributable to Tompkins Financial Corporation	8,475	20,869	27,856	44,142
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Available-for-sale securities
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net (loss) gain on securities transactions	(7,052)	0	(7,052)
Tax (expense) benefit	1,727	0	1,727	0
Total before tax				0
Net income attributable to Tompkins Financial Corporation	(5,325)	0	(5,325)	0
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Net retirement plan actuarial loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other operating expense	(261)	(514)	(558)	(1,129)
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Net retirement plan prior service cost
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other operating expense	(54)	(53)	(109)	(109)
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Employee benefit plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Tax (expense) benefit	77	138	164	303
Total before tax	(315)	(567)	(667)	(1,238)
Net income attributable to Tompkins Financial Corporation	$ (238)	$ (429)	$ (503)	$ (935)

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pension Benefits
Components of net periodic benefit cost
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	814	529	1,637	992
Expected return on plan assets	(1,195)	(1,474)	(2,394)	(2,942)
Amortization of net retirement plan actuarial loss	274	285	578	608
Amortization of net retirement plan prior service (credit) cost	0	0	0	0
Net periodic benefit (income) cost	(107)	(660)	(179)	(1,342)
Life and Health
Components of net periodic benefit cost
Service cost	1	43	16	87
Interest cost	88	59	177	111
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	(13)	46	(20)	98
Amortization of net retirement plan prior service (credit) cost	(15)	(15)	(30)	(30)
Net periodic benefit (income) cost	61	133	143	266
SERP Benefits
Components of net periodic benefit cost
Service cost	7		21	39
Service cost		(13)
Interest cost	275	206	574	407
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	0	183	0	423
Amortization of net retirement plan prior service (credit) cost	69	68	139	139
Net periodic benefit (income) cost	$ 351	$ 444	$ 734	$ 1,008

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Retirement Benefits [Abstract]
Amortization of amounts previously recognized in accumulated other comprehensive income (loss)	$ 500,000	$ 900,000
Contribution to pension plan	$ 0	$ 0

Other Income and Operating Ex_3

Other Income and Operating Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other Income and Expenses [Abstract]
Reporting threshold for other income and operating expenses (percent, greater than)			1%
Noninterest Income
Other service charges	$ 649	$ 669	$ 1,264	$ 1,296
Earnings from corporate owned life insurance	554	171	1,169	593
Net gains on the sale of loans originated for sale	27	53	65	57
Other income	373	348	1,046	771
Total other income	1,603	1,241	3,544	2,717
Noninterest Expenses
Marketing expense	1,688	1,456	2,792	2,513
Professional fees	2,124	1,719	3,928	3,325
Legal fees	635	498	1,054	708
Technology expense	3,656	3,690	7,663	7,373
FDIC insurance	779	677	1,833	1,378
Cardholder expense	1,116	1,280	2,133	2,422
Other expenses	4,470	3,709	8,534	7,330
Other operating expense	$ 14,468	$ 13,029	$ 27,937	$ 25,049

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 18,402	$ 18,048	$ 37,197	$ 36,920
Noninterest Income (out-of-scope of ASC 606)	(5,787)	896	(4,182)	2,009
Total Noninterest Income	12,615	18,944	33,015	38,929
Commissions and Fees
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	7,979	7,872	16,495	15,836
Installment Billing
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(42)	(46)	(40)	(2)
Refund of Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	113	10	172	(18)
Contract Liabilities/Deferred Revenue
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(295)	(266)	(298)	(267)
Contingent Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	917	859	1,852	2,197
Subtotal Insurance Revenues
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	8,672	8,429	18,181	17,746
Trust and Asset Management
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	3,637	3,122	7,072	6,625
Mutual Fund & Investment Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,041	1,474	2,115	2,888
Subtotal Investment Service Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	4,678	4,596	9,187	9,513
Service Charges on Deposit Accounts
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,640	1,756	3,386	3,535
Card Services Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	3,087	2,959	5,769	5,502
Other
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 325	$ 308	$ 674	$ 624

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Contract assets related to contingent income	$ 1.3	$ 2.9
Contract with customer, liability	$ 2.5	1.6
Performance obligation, description of timing	one year
Insurance
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 3.7	6.1
Wealth Management
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 2.8	$ 2.5

Financial Guarantees (Details)

Financial Guarantees (Details) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Guarantees [Abstract]
Obligations to extend credit for loan commitments	$ 36.2	$ 35.8

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	6 Months Ended
	Jun. 30, 2023 banking_Office segment office
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Tompkins Insurance Agencies Inc
Segment Reporting Information [Line Items]
Noncontrolling interest, ownership percentage by parent	100%
Tompkins, Cayuga, Cortland and Schuyler Counties, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	12
Wyoming, Livingston, Genessee, Orleans and Monroe, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	16
Putnam Country, Dutchess Country and Westchester, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	13
Berks, Montgomery, Philadelphia, Deleware and Schuylkill, Pennsylvania
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	19
Western New York
Segment Reporting Information [Line Items]
Number of offices | office	5

Segment and Related Informati_4

Segment and Related Information - Schedule of Segment and Related Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Interest income	$ 71,870	$ 60,953	$ 141,108	$ 120,129
Interest expense	19,974	2,691	34,966	5,253
Net Interest Income	51,896	58,262	106,142	114,876
Provision for credit loss expense	2,253	856	1,428	336
Noninterest income	12,615	18,944	33,015	38,929
Noninterest expense	51,968	49,120	102,126	95,959
Income Before Income Tax Expense	10,290	27,230	35,603	57,510
Income tax expense	1,784	6,329	7,685	13,305
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	8,506	20,901	27,918	44,205
Less: Net income attributable to noncontrolling interests	31	32	62	63
Net Income Attributable to Tompkins Financial Corporation	8,475	20,869	27,856	44,142
Depreciation and amortization	2,740	2,595	5,418	5,245
Assets	7,626,238	7,842,461	7,626,238	7,842,461		$ 7,670,686
Goodwill	92,602	92,447	92,602	92,447		92,602
Other intangibles, net	2,513	3,124	2,513	3,124		2,708
Net loans and leases	5,303,820	5,118,710	5,303,820	5,118,710		5,222,977
Deposits	6,454,651	6,769,521	6,454,651	6,769,521		6,602,295
Total Equity	636,441	624,318	636,441	624,318	$ 649,765	$ 617,390	$ 657,492	$ 728,941
Operating Segments | Banking
Segment Reporting Information [Line Items]
Interest income	71,870	60,953	141,108	120,129
Interest expense	19,975	2,692	34,968	5,255
Net Interest Income	51,895	58,261	106,140	114,874
Provision for credit loss expense	2,253	856	1,428	336
Noninterest income	(378)	6,329	6,321	12,522
Noninterest expense	41,385	39,395	81,233	76,584
Income Before Income Tax Expense	7,879	24,339	29,800	50,476
Income tax expense	1,147	5,465	6,136	11,630
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	6,732	18,874	23,664	38,846
Less: Net income attributable to noncontrolling interests	31	32	62	63
Net Income Attributable to Tompkins Financial Corporation	6,701	18,842	23,602	38,783
Depreciation and amortization	2,652	2,515	5,241	5,093
Assets	7,569,195	7,786,614	7,569,195	7,786,614
Goodwill	64,655	64,500	64,655	64,500
Other intangibles, net	975	1,236	975	1,236
Net loans and leases	5,303,820	5,118,710	5,303,820	5,118,710
Deposits	6,481,556	6,786,754	6,481,556	6,786,754
Total Equity	565,505	563,994	565,505	563,994
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	1	1	2	2
Interest expense	0	0	0	0
Net Interest Income	1	1	2	2
Provision for credit loss expense	0	0	0	0
Noninterest income	8,798	8,573	18,433	18,007
Noninterest expense	7,201	6,812	14,417	13,314
Income Before Income Tax Expense	1,598	1,762	4,018	4,695
Income tax expense	437	494	1,110	1,310
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	1,161	1,268	2,908	3,385
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income Attributable to Tompkins Financial Corporation	1,161	1,268	2,908	3,385
Depreciation and amortization	44	44	88	88
Assets	44,640	47,222	44,640	47,222
Goodwill	19,866	19,866	19,866	19,866
Other intangibles, net	1,496	1,830	1,496	1,830
Net loans and leases	0	0	0	0
Deposits	0	0	0	0
Total Equity	35,070	34,860	35,070	34,860
Operating Segments | Wealth Management
Segment Reporting Information [Line Items]
Interest income	0	0	0	0
Interest expense	0	0	0	0
Net Interest Income	0	0	0	0
Provision for credit loss expense	0	0	0	0
Noninterest income	4,736	4,598	9,357	9,532
Noninterest expense	3,922	3,469	7,572	7,193
Income Before Income Tax Expense	814	1,129	1,785	2,339
Income tax expense	200	370	439	365
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	614	759	1,346	1,974
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income Attributable to Tompkins Financial Corporation	614	759	1,346	1,974
Depreciation and amortization	44	36	89	64
Assets	28,896	26,915	28,896	26,915
Goodwill	8,081	8,081	8,081	8,081
Other intangibles, net	42	58	42	58
Net loans and leases	0	0	0	0
Deposits	(11,019)	(847)	(11,019)	(847)
Total Equity	35,866	25,464	35,866	25,464
Intercompany
Segment Reporting Information [Line Items]
Interest income	(1)	(1)	(2)	(2)
Interest expense	(1)	(1)	(2)	(2)
Net Interest Income	0	0	0	0
Provision for credit loss expense	0	0	0	0
Noninterest income	(541)	(556)	(1,096)	(1,132)
Noninterest expense	(540)	(556)	(1,096)	(1,132)
Income Before Income Tax Expense	(1)	0	0	0
Income tax expense	0	0	0	0
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	(1)	0	0	0
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income Attributable to Tompkins Financial Corporation	(1)	0	0	0
Depreciation and amortization	0	0	0	0
Assets	(16,493)	(18,290)	(16,493)	(18,290)
Goodwill	0	0	0	0
Other intangibles, net	0	0	0	0
Net loans and leases	0	0	0	0
Deposits	(15,886)	(16,386)	(15,886)	(16,386)
Total Equity	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and Financial Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Assets
Equity securities, at fair value	$ 778	$ 777
Recurring | Level 1
Assets
Available-for-sale securities	0	0
Derivatives designated as hedging instruments	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | Level 2
Assets
Available-for-sale securities	1,468,003	1,594,967
Derivatives designated as hedging instruments	3,420
Liabilities
Derivatives not designated as hedging instruments	18	21
Recurring | Level 3
Assets
Available-for-sale securities	0	0
Derivatives designated as hedging instruments	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | U.S. Treasuries | Level 1
Assets
Available-for-sale securities	0	0
Recurring | U.S. Treasuries | Level 2
Assets
Available-for-sale securities	168,094	167,251
Recurring | U.S. Treasuries | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Obligations of U.S. Government sponsored entities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Obligations of U.S. Government sponsored entities | Level 2
Assets
Available-for-sale securities	523,543	601,167
Recurring | Obligations of U.S. Government sponsored entities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Obligations of U.S. states and political subdivisions | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Obligations of U.S. states and political subdivisions | Level 2
Assets
Available-for-sale securities	82,047	85,281
Recurring | Obligations of U.S. states and political subdivisions | Level 3
Assets
Available-for-sale securities	0	0
Recurring | U.S. Government agencies | Level 1
Assets
Available-for-sale securities	0	0
Recurring | U.S. Government agencies | Level 2
Assets
Available-for-sale securities	48,942	52,668
Recurring | U.S. Government agencies | Level 3
Assets
Available-for-sale securities	0	0
Recurring | U.S. Government sponsored entities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | U.S. Government sponsored entities | Level 2
Assets
Available-for-sale securities	643,135	686,222
Recurring | U.S. Government sponsored entities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | U.S. corporate debt securities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | U.S. corporate debt securities | Level 2
Assets
Available-for-sale securities	2,242	2,378
Recurring | U.S. corporate debt securities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Equity securities | Level 1
Assets
Equity securities, at fair value	0	0
Recurring | Equity securities | Level 2
Assets
Equity securities, at fair value	0	0
Recurring | Equity securities | Level 3
Assets
Equity securities, at fair value	778	777
Recurring | Fair Value
Assets
Available-for-sale securities	1,468,003	1,594,967
Derivatives designated as hedging instruments	3,420
Liabilities
Derivatives not designated as hedging instruments	18	21
Recurring | Fair Value | U.S. Treasuries
Assets
Available-for-sale securities	168,094	167,251
Recurring | Fair Value | Obligations of U.S. Government sponsored entities
Assets
Available-for-sale securities	523,543	601,167
Recurring | Fair Value | Obligations of U.S. states and political subdivisions
Assets
Available-for-sale securities	82,047	85,281
Recurring | Fair Value | U.S. Government agencies
Assets
Available-for-sale securities	48,942	52,668
Recurring | Fair Value | U.S. Government sponsored entities
Assets
Available-for-sale securities	643,135	686,222
Recurring | Fair Value | U.S. corporate debt securities
Assets
Available-for-sale securities	2,242	2,378
Recurring | Fair Value | Equity securities
Assets
Equity securities, at fair value	$ 778	$ 777

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Assets Measured at Fair Value on Nonrecurring Basis (Details) - Non-Recurring - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	$ 8,822	$ 814	$ 8,822	$ 1,320
Gain (losses) from fair value changes on impaired loans	0	59	826	59
Other real estate owned		33	36	33
Gain (losses) from fair value changes on other real estate owned		0	22	22
Quoted prices in active markets for identical assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	0	0	0	0
Other real estate owned		0	0	0
Significant other observable inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	0	0	0	0
Other real estate owned		33	0	33
Significant unobservable inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	$ 8,822	814	8,822	1,320
Other real estate owned		$ 0	$ 36	$ 0

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details)	Jun. 30, 2023
Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Selling and closing costs as percentage of appraised value	5%
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Selling and closing costs as percentage of appraised value	8%

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financial Assets:
Securities - held-to-maturity	$ 262,444	$ 261,692
FHLB and other stock	23,649	17,720
Financial Liabilities:
Time deposits	770,594	631,411
under agreements to repurchase	50,483	56,278
Other borrowings	387,100	291,300
Level 1
Financial Assets:
Cash and cash equivalents	81,614	77,837
Securities - held-to-maturity	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
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	262,444
FHLB and other stock	23,649	17,720
Accrued interest receivable	24,147	24,865
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	757,593	616,488
Other deposits	5,684,057	5,970,884
under agreements to repurchase	50,483	56,278
Other borrowings	384,013	289,234
Accrued interest payable	2,162	1,420
Level 3
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	4,920,418	4,939,246
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
under agreements to repurchase	0	0
Other borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial Assets:
Cash and cash equivalents	81,614	77,837
Securities - held-to-maturity	312,369
FHLB and other stock	23,649	17,720
Accrued interest receivable	24,147	24,865
Loans/leases, net	5,303,820	5,222,977
Financial Liabilities:
Time deposits	770,594	631,411
Other deposits	5,684,057	5,970,884
under agreements to repurchase	50,483	56,278
Other borrowings	387,100	291,300
Accrued interest payable	2,162	1,420
Fair Value
Financial Assets:
Cash and cash equivalents	81,614	77,837
Securities - held-to-maturity	262,444
FHLB and other stock	23,649	17,720
Accrued interest receivable	24,147	24,865
Loans/leases, net	4,920,418	4,939,246
Financial Liabilities:
Time deposits	757,593	616,488
Other deposits	5,684,057	5,970,884
under agreements to repurchase	50,483	56,278
Other borrowings	384,013	289,234
Accrued interest payable	$ 2,162	$ 1,420

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities - Cumulative Basis Adjustment For Fair Value Hedges (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	$ 146,680
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	(3,320)
Amortized cost basis of the closed portfolios used in these hedging relationships	795,600
Designated hedged items, amount	150,000
Fixed Rate Loans
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	146,680
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	$ (3,320)

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities - Fair Value Hedges of Interest Rate Risk (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivatives, Fair Value [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Accrued interest and other assets	Accrued interest and other assets
Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, fair value	$ 3,420	$ 0
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative liabilities, fair value	18	21
Interest Rate Products | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	150,000	0
Derivative assets, fair value	3,420	$ 0
Accrued interest receivable	$ 121
Risk Participation Agreement
Derivatives, Fair Value [Line Items]
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities
Risk Participation Agreement | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative liabilities, notional amount	$ 7,499	$ 7,499
Derivative liabilities, fair value	$ 18	$ 21

Derivatives and Hedging Activ_5

Derivatives and Hedging Activities - Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance (Details) - Interest Rate Products - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Gain or (loss) on fair value hedging relationships in Subtopic 815-20
Hedged items	$ (3,320)	$ 0	$ (3,320)	$ 0
Derivatives designated as hedging instruments	3,625	0	3,625	0
Interest Income
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Total amounts of income and expense line items presented in the statement of financial performance in which the effects of fair value or cash flow hedges are recorded	$ 305	$ 0	$ 305	$ 0

Derivatives and Hedging Activ_6

Derivatives and Hedging Activities - Effect of Derivatives Not Designated as Hedging Instruments on the Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 8	$ 41	$ 2	$ 41
Risk Participation Agreement | Other income / (expense)
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 8	$ 41	$ 2	$ 41

Derivatives and Hedging Activ_7

Derivatives and Hedging Activities - Narrative (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivatives in a net liability position	$ 0
Collateral posted from counterparty	$ 3,500