Tompkins Financial (TMP) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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		14,350,177
Entity Central Index Key	0001005817
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and noninterest bearing balances due from banks	$ 75,370	$ 18,572
Interest bearing balances due from banks	64,846	59,265
Cash and Cash Equivalents	140,216	77,837
Available-for-sale debt securities, at fair value (amortized cost of $1,583,075 at September 30, 2023 and $1,831,791 at December 31, 2022)	1,388,510	1,594,967
Held-to-maturity securities, at amortized cost (fair value of $252,978 at September 30, 2023 and $261,692 December 31, 2022)	312,385	312,344
Equity securities, at fair value (amortized cost $741 at September 30, 2023 and $777 at December 31, 2022)	741	777
Total loans and leases, net of unearned income and deferred costs and fees	5,434,860	5,268,911
Less: Allowance for credit losses	49,336	45,934
Net Loans and Leases	5,385,524	5,222,977
Federal Home Loan Bank and other stock	19,985	17,720
Bank premises and equipment, net	80,685	82,140
Corporate owned life insurance	86,708	85,556
Goodwill	92,602	92,602
Other intangible assets, net	2,421	2,708
Accrued interest and other assets	181,385	181,058
Total Assets	7,691,162	7,670,686
Interest bearing:
Checking, savings and money market	3,779,991	3,820,739
Time	880,412	631,411
Noninterest bearing	1,963,033	2,150,145
Total Deposits	6,623,436	6,602,295
Federal funds purchased and securities sold under agreements to repurchase	56,120	56,278
Other borrowings	296,800	291,300
Other liabilities	102,450	103,423
Total Liabilities	7,078,806	7,053,296
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $0.10 per share: Authorized 25,000,000 shares; Issued: 14,386,087 at September 30, 2023; and 14,555,741 at December 31, 2022	1,439	1,456
Additional paid-in capital	296,721	302,763
Retained earnings	495,123	526,727
Accumulated other comprehensive loss	(176,029)	(208,689)
Treasury stock, at cost – 128,096 shares at September 30, 2023, and 128,749 shares at December 31, 2022	(6,403)	(6,279)
Total Tompkins Financial Corporation Shareholders’ Equity	610,851	615,978
Noncontrolling interests	1,505	1,412
Total Equity	612,356	617,390
Total Liabilities and Equity	$ 7,691,162	$ 7,670,686

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Available-for-sale securities, at amortized cost	$ 1,583,075	$ 1,831,791
Securities - held-to-maturity	252,978	261,692
Equity securities, at amortized cost	$ 741	$ 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)	14,386,087	14,555,741
Treasury stock, shares (in shares)	128,096	128,749

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
INTEREST AND DIVIDEND INCOME
Loans	$ 67,030	$ 55,041	$ 191,399	$ 158,677
Due from banks	125	85	447	190
Available-for-sale debt securities	6,599	7,157	19,960	20,990
Held-to-maturity securities	1,221	1,221	3,654	3,551
Federal Home Loan Bank and other stock	490	166	1,113	391
Interest income	75,465	63,670	216,573	183,799
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more	3,158	563	7,472	1,389
Other deposits	16,348	3,631	39,861	6,898
Federal funds purchased and securities sold under agreements to repurchase	15	14	44	45
Other borrowings	4,931	1,351	12,041	2,480
Total Interest Expense	24,452	5,559	59,418	10,812
Net Interest Income	51,013	58,111	157,155	172,987
Less: Provision for credit loss expense	1,150	1,056	2,578	1,392
Net Interest Income After Credit for Credit Loss Expense	49,863	57,055	154,577	171,595
NONINTEREST INCOME
Insurance commissions and fees	11,397	10,825	29,578	28,571
Wealth management fees	4,342	4,337	13,529	13,850
Service charges on deposit accounts	1,754	1,917	5,140	5,452
Card services income	2,860	2,731	8,629	8,233
Other income	990	977	4,534	3,694
Net loss on securities transactions	(62,967)	(95)	(70,019)	(179)
Total Noninterest Income	(41,624)	20,692	(8,609)	59,621
NONINTEREST EXPENSE
Salaries and wages	23,811	25,344	73,660	73,012
Other employee benefits	7,319	6,489	20,707	18,627
Net occupancy expense of premises	3,108	3,258	9,734	9,930
Furniture and fixture expense	2,079	2,056	6,238	6,051
Amortization of intangible assets	83	218	250	655
Other operating expense	13,466	12,237	41,403	37,286
Total Noninterest Expenses	49,866	49,602	151,992	145,561
(Loss)/Income Before Income Tax (Benefit)/Expense	(41,627)	28,145	(6,024)	85,655
Income Tax (Benefit)/Expense	(8,304)	6,774	(619)	20,079
Net (Loss)/Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	(33,323)	21,371	(5,405)	65,576
Less: Net Income Attributable to Noncontrolling Interests	31	31	93	94
Net (Loss)/Income Attributable to Tompkins Financial Corporation	$ (33,354)	$ 21,340	$ (5,498)	$ 65,482
Basic (Loss) Earnings Per Share (in dollars per share)	$ (2.35)	$ 1.49	$ (0.39)	$ 4.55
Diluted (Loss) Earnings Per Share (in dollars per share)	$ (2.35)	$ 1.48	$ (0.39)	$ 4.53

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net (loss) income attributable to noncontrolling interests and Tompkins Financial Corporation	$ (33,323)	$ 21,371	$ (5,405)	$ 65,576
Available-for-sale debt securities:
Change in net unrealized loss during the period	(28,273)	(64,873)	(20,932)	(188,727)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income	47,513	37	52,838	37
Employee benefit plans:
Amortization of net retirement plan actuarial loss	211	427	632	1,280
Amortization of net retirement plan prior service cost	40	41	122	123
Other comprehensive income (loss)	19,491	(64,368)	32,660	(187,287)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(13,832)	(42,997)	27,255	(121,711)
Less: Net income (loss) attributable to noncontrolling interests	(31)	(31)	(93)	(94)
Total comprehensive income (loss) attributable to Tompkins Financial Corporation	$ (13,863)	$ (43,028)	$ 27,162	$ (121,805)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net (loss) income attributable to Tompkins Financial Corporation	$ (5,498)	$ 65,482
Provision for credit loss expense	2,578	1,392
Depreciation and amortization of premises, equipment, and software	8,208	7,977
Amortization of intangible assets	250	655
Earnings from corporate owned life insurance	(1,167)	(357)
Net amortization on securities	2,692	4,512
Amortization/accretion related to purchase accounting	(508)	(712)
Net loss on securities transactions	70,019	179
Net gain on sale of loans originated for sale	(86)	(140)
Proceeds from sale of loans originated for sale	3,276	7,468
Loans originated for sale	(3,345)	(7,123)
Net gain on sale of bank premises and equipment	(79)	(92)
Net excess tax benefit from stock based compensation	(10)	42
Stock-based compensation expense	2,945	3,062
(Increase) decrease in accrued interest receivable	(1,670)	514
Increase (decrease) in accrued interest payable	972	(20)
Other, net	(8,505)	(516)
Net Cash Provided by Operating Activities	70,072	82,323
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities	111,097	179,305
Proceeds from sales of available-for-sale debt securities	440,488	24,621
Purchases of available-for-sale debt securities	(375,585)	(154,798)
Purchases of held-to-maturity securities	0	(28,320)
Net increase in loans	(168,400)	(132,051)
Proceeds from sale/redemptions of Federal Home Loan Bank stock	90,702	57,152
Purchases of Federal Home Loan Bank and other stock	(92,967)	(55,312)
Proceeds from sale of bank premises and equipment	123	188
Purchases of bank premises, equipment and software	(5,308)	(6,188)
Redemption of corporate owned life insurance	20	0
Other, net	463	(142)
Net Cash Provided by (Used in) Investing Activities	633	(115,545)
FINANCING ACTIVITIES
Net (decrease) increase in demand, money market, and savings deposits	(227,860)	185,353
Net increase (decrease) in time deposits	249,361	(39,691)
Net decrease in Federal funds purchased and securities sold under agreements to repurchase	(158)	(11,447)
Increase in other borrowings	145,100	235,600
Repayment of other borrowings	(139,600)	(258,600)
Cash dividends	(26,041)	(24,874)
Repurchase of common stock	(8,703)	(15,430)
Shares issued for employee stock ownership plan	0	2,951
Net shares issued related to restricted stock awards	(307)	(80)
Net proceeds from exercise of stock options	(118)	(55)
Net Cash (Used in) Provided by Financing Activities	(8,326)	73,727
Net Increase in Cash and Cash Equivalents	62,379	40,505
Cash and cash equivalents at beginning of period	77,837	63,107
Total Cash and Cash Equivalents at End of Period	140,216	103,612
Supplemental Information:
Cash paid during the year for - Interest	58,806	11,203
Cash paid during the year for - Taxes	9,907	17,540
Transfer of loans to other real estate owned	0	315
Right-of-use assets obtained in exchange for new lease liabilities	$ 428	$ 2,488

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Adjustment due to the adoption of ASU 2022-02	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Adjustment due to the adoption of ASU 2022-02	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]
Net income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	65,576				65,482				94
Other comprehensive income (loss)	(187,287)						(187,287)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(121,711)
Cash dividends	(24,874)				(24,874)
Net exercise of stock options	(55)			(55)
Common stock repurchased and returned to unissued status	(15,430)		(20)	(15,410)
Stock-based compensation expense	3,062			3,062
Shares issued for employee stock ownership plan	2,951		4	2,947
Directors deferred compensation plan	0			272				(272)
Restricted stock activity	(80)		(2)	(78)
Adjustment to goodwill	155			155
Ending balances at Sep. 30, 2022	572,959		1,452	303,431	515,870		(243,237)	(6,063)	1,506
Beginning balances at Dec. 31, 2021	728,941		1,470	312,538	475,262		(55,950)	(5,791)	1,412
Ending 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]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2022-02 [Member]
Beginning balances at Jun. 30, 2022	$ 624,318		1,454	303,335	502,770		(178,869)	(5,847)	1,475
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	21,371				21,340				31
Other comprehensive income (loss)	(64,368)						(64,368)
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(42,997)
Cash dividends	(8,240)				(8,240)
Net exercise of stock options	(13)			(13)
Common stock repurchased and returned to unissued status	(1,302)		(2)	(1,300)
Stock-based compensation expense	1,089			1,089
Directors deferred compensation plan	0			216				(216)
Restricted stock activity	(51)			(51)
Adjustment to goodwill	155			155
Ending balances at Sep. 30, 2022	572,959		1,452	303,431	515,870		(243,237)	(6,063)	1,506
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 (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(5,405)				(5,498)				93
Other comprehensive income (loss)	32,660						32,660
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	27,255
Cash dividends	(26,041)				(26,041)
Net exercise of stock options	(118)			(118)
Common stock repurchased and returned to unissued status	(8,703)		(15)	(8,688)
Stock-based compensation expense	2,945			2,945
Directors deferred compensation plan	0			124				(124)
Restricted stock activity	(307)		(2)	(305)
Ending balances at Sep. 30, 2023	612,356		1,439	296,721	495,123		(176,029)	(6,403)	1,505
Beginning balances at Jun. 30, 2023	636,441		1,444	298,133	537,095		(195,520)	(6,185)	1,474
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(33,323)				(33,354)				31
Other comprehensive income (loss)	19,491						19,491
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	(13,832)
Cash dividends	(8,618)				(8,618)
Common stock repurchased and returned to unissued status	(2,325)		(4)	(2,321)
Stock-based compensation expense	790			790
Directors deferred compensation plan	0			218				(218)
Restricted stock activity	(100)		(1)	(99)
Ending balances at Sep. 30, 2023	$ 612,356		$ 1,439	$ 296,721	$ 495,123		$ (176,029)	$ (6,403)	$ 1,505

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.60	$ 0.57	$ 1.80	$ 1.71
Net exercise of stock options (in shares)		257	1,824	887
Common stock repurchased and returned to unissued status (in shares)	41,781	18,182	150,000	197,979
Shares issued for employee stock ownership plan (in shares)				37,454
Directors deferred compensation plan (in shares)	3,831	2,914	653	1,235
Restricted stock activity (in shares)	13,545	2,922	21,478	17,606

Business

Business	9 Months Ended
	Sep. 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 September 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	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022: Available-for-Sale Debt Securities September 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 114,220 $ 0 $ 6,926 $ 107,294 Obligations of U.S. Government sponsored entities 491,968 10 32,037 459,941 Obligations of U.S. states and political subdivisions 90,154 2 12,919 77,237 Mortgage-backed securities – residential, issued by U.S. Government agencies 52,263 0 6,864 45,399 U.S. Government sponsored entities 831,970 0 135,661 696,309 U.S. corporate debt securities 2,500 0 170 2,330 Total available-for-sale debt securities $ 1,583,075 $ 12 $ 194,577 $ 1,388,510 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 September 30, 2023 and December 31, 2022: Held-to-Maturity Securities September 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,318 $ 0 $ 14,767 $ 71,551 Obligations of U.S. Government sponsored entities 226,067 0 44,640 181,427 Total held-to-maturity debt securities $ 312,385 $ 0 $ 59,407 $ 252,978 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 nine months ended September 30, 2023 and September 30, 2022. Realized losses on sales of available-for-sale debt securities were $62.9 million and $70.0 million for the three and nine months ended September 30, 2023, respectively, and $49,000 for both the three and nine months ended September 30, 2022. During the three and nine months ended September 30, 2023, the Company sold $429.6 million and $510.5 million, respectively, of available-for-sale debt securities at a loss of $62.9 million and $70.0 million, respectively. Sales of available-for-sale debt securities were the result of general investment portfolio, interest rate risk and balance sheet management. The securities sold in the third quarter of 2023 had an average yield of 0.93% and were largely reinvested into securities with an estimated yield of approximately 5.12%. The weighted average life of the securities purchased and sold was approximately 4.3 years . Proceeds from the sale of available-for-sale debt securities were $366.7 million and $440.5 million for the three and nine months ended September 30, 2023, respectively, and $24.6 million for the three and nine months ended September 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 nine months ended September 30, 2023 and September 30, 2022. The Company also recognized net losses of $36,700 and $35,700 for the three and nine months ended September 30, 2023, compared to net losses of $46,900 and $130,600 for the three and nine months ended September 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 September 30, 2023 , and December 31, 2022: September 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 $ 43,560 $ 23 $ 63,734 $ 6,903 $ 107,294 $ 6,926 Obligations of U.S. Government sponsored entities 197,508 1,492 232,541 30,545 430,049 32,037 Obligations of U.S. states and political subdivisions 11,449 592 65,436 12,327 76,885 12,919 Mortgage-backed securities – residential, issued by U.S. Government agencies 1,436 48 43,963 6,816 45,399 6,864 U.S. Government sponsored entities 97,751 1,671 598,559 133,990 696,310 135,661 U.S. corporate debt securities 0 0 2,330 170 2,330 170 Total available-for-sale debt securities $ 351,704 $ 3,826 $ 1,006,563 $ 190,751 $ 1,358,267 $ 194,577 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 September 30, 2023 and December 31, 2022: September 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 $ 71,551 $ 14,767 $ 71,551 $ 14,767 Obligations of U.S. Government sponsored entities 0 0 181,427 44,640 181,427 44,640 Total held-to-maturity debt securities $ 0 $ 0 $ 252,978 $ 59,407 $ 252,978 $ 59,407 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 Consolidated Statements of Condition, limited to the amount by which the amortized cost basis exceeds the fair value, with a corresponding adjustment to earnings. Both the ACL and the adjustment to net income may be reversed if conditions change. 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 September 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 September 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. September 30, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 79,189 $ 78,511 Due after one year through five years 334,059 316,627 Due after five years through ten years 234,283 208,592 Due after ten years 51,311 43,072 Total 698,842 646,802 Mortgage-backed securities 884,233 741,708 Total available-for-sale debt securities $ 1,583,075 $ 1,388,510 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 September 30, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,385 $ 252,978 Total held-to-maturity debt securities $ 312,385 $ 252,978 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 $19.9 million and $95,000, respectively, at September 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 September 30, 2023, we determined that no impairment write-downs were required.

Loans and Leases

Loans and Leases	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Loans and Leases	Loans and Leases Loans and leases at September 30, 2023 and December 31, 2022 were as follows: (In thousands) 9/30/2023 12/31/2022 Commercial and industrial Agriculture $ 77,720 $ 85,073 Commercial and industrial other 695,445 705,700 PPP loans* 488 756 Subtotal commercial and industrial 773,653 791,529 Commercial real estate Construction 270,961 201,116 Agriculture 218,144 214,963 Commercial real estate other 2,507,164 2,437,339 Subtotal commercial real estate 2,996,269 2,853,418 Residential real estate Home equity 187,387 188,623 Mortgages 1,368,292 1,346,318 Subtotal residential real estate 1,555,679 1,534,941 Consumer and other Indirect 1,090 2,224 Consumer and other 97,165 75,412 Subtotal consumer and other 98,255 77,636 Leases 15,818 16,134 Total loans and leases 5,439,674 5,273,658 Less: unearned income and deferred costs and fees (4,814) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 5,434,860 $ 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 September 30, 2023 and December 31, 2022: September 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 $ 0 $ 0 $ 0 $ 77,720 $ 77,720 Commercial and industrial other 3,316 170 3,014 6,500 688,945 695,445 PPP loans* 0 0 0 0 488 488 Subtotal commercial and industrial 3,316 170 3,014 6,500 767,153 773,653 Commercial real estate Construction 863 0 0 863 270,098 270,961 Agriculture 169 0 0 169 217,975 218,144 Commercial real estate other 18,781 15,300 8,610 42,691 2,464,473 2,507,164 Subtotal commercial real estate 19,813 15,300 8,610 43,723 2,952,546 2,996,269 Residential real estate Home equity 751 8 1,443 2,202 185,185 187,387 Mortgages 1,118 0 8,915 10,033 1,358,259 1,368,292 Subtotal residential real estate 1,869 8 10,358 12,235 1,543,444 1,555,679 Consumer and other Indirect 17 4 31 52 1,038 1,090 Consumer and other 261 136 239 636 96,529 97,165 Subtotal consumer and other 278 140 270 688 97,567 98,255 Leases 0 0 0 0 15,818 15,818 Total loans and leases 25,276 15,618 22,252 63,146 5,376,528 5,439,674 Less: unearned income and deferred costs and fees 0 0 0 0 (4,814) (4,814) Total loans and leases, net of unearned income and deferred costs and fees $ 25,276 $ 15,618 $ 22,252 $ 63,146 $ 5,371,714 $ 5,434,860 *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 September 30, 2023 and December 31, 2022: September 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 $ 3,163 $ 0 Subtotal commercial and industrial 2,494 3,163 0 Commercial real estate Agriculture 0 174 0 Commercial real estate other 7,033 10,760 0 Subtotal commercial real estate 7,033 10,934 0 Residential real estate Home equity 0 3,112 0 Mortgages 0 13,812 1 Subtotal residential real estate 0 16,924 1 Consumer and other Indirect 0 67 0 Consumer and other 0 293 51 Subtotal consumer and other 0 360 51 Total loans and leases $ 9,527 $ 31,381 $ 52 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	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Allowance for Credit Losses	Allowance for Credit Losses Management reviews the appropriateness of the ACL on a regular basis. Management considers the accounting policy relating to the allowance to be a critical accounting policy, given the inherent uncertainty in evaluating the levels of the allowance required to cover credit losses in the portfolio and the material effect that assumptions could have on the Company’s results of operations. The Company has developed a methodology to measure the amount of estimated credit loss exposure inherent in the loan portfolio to assure that an appropriate allowance is maintained. The Company’s methodology is based upon guidance provided in SEC Staff Accounting Bulletin No. 119, Measurement of Credit Losses on Financial Instruments ("CECL"), and Financial Instruments - Credit Losses and ASC Topic 326, Financial Instruments - Credit Losses. The Company uses a 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 September 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 nine months ended September 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 September 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Charge-offs 0 0 0 (271) 0 (271) Recoveries 8 1 4 81 0 94 Provision (credit) for credit loss expense (241) 366 791 70 (18) 968 Ending Balance $ 6,452 $ 29,335 $ 11,906 $ 1,560 $ 83 $ 49,336 Three Months Ended September 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 Charge-offs (343) 0 51 (132) 0 (424) Recoveries 106 105 8 83 0 302 Provision (credit) for credit loss expense (1,053) 3,207 (698) (362) 7 1,101 Ending Balance $ 6,524 $ 26,539 $ 10,443 $ 1,180 $ 86 $ 44,772 Nine Months Ended September 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) (546) 0 (548) Recoveries 67 1,238 182 192 0 1,679 Provision (credit) for credit loss expense 344 794 526 556 (13) 2,207 Ending Balance $ 6,452 $ 29,335 $ 11,906 $ 1,560 $ 83 $ 49,336 Nine Months Ended September 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 (366) (50) 0 (410) 0 (826) Recoveries 132 910 315 251 0 1,608 Provision (credit) for credit loss expense 423 866 (11) (153) 22 1,147 Ending Balance $ 6,524 $ 26,539 $ 10,443 $ 1,180 $ 86 $ 44,772 The following table details activity in the liabilities for off-balance sheet credit exposures for the three and nine months ended September 30, 2023 and 2022: Three Months Ended September 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,985 $ 2,796 (Credit) provision for credit loss expense related to off-balance sheet credit exposures 182 (45) Liabilities for off-balance sheet credit exposures at end of period $ 3,167 $ 2,751 Nine Months Ended September 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 371 245 Liabilities for off-balance sheet credit exposures at end of period $ 3,167 $ 2,751 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 September 30, 2023 Commercial and Industrial $ 2,494 $ 0 $ 0 $ 2,494 $ 0 Commercial Real Estate 9,362 0 0 9,362 1,082 Total $ 11,856 $ 0 $ 0 $ 11,856 $ 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. During the three and nine months ended September 30, 2023, loans that were modified to borrowers experiencing financial difficulty were immaterial. There were no new TDRs reported in the three and nine months ended September 30, 2022. The following table presents credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2023 and December 31, 2022: September 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 $ 83,753 $ 97,245 $ 70,435 $ 29,914 $ 36,570 $ 149,820 $ 212,932 $ 5,036 $ 685,705 Special Mention 0 46 104 395 96 1,521 638 0 2,800 Substandard 0 0 86 360 24 798 5,672 0 6,940 Total Commercial and Industrial - Other $ 83,753 $ 97,291 $ 70,625 $ 30,669 $ 36,690 $ 152,139 $ 219,242 $ 5,036 $ 695,445 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 323 $ 165 $ 0 $ 0 $ 0 $ 0 $ 488 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 $ 323 $ 165 $ 0 $ 0 $ 0 $ 0 $ 488 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 15,612 $ 12,772 $ 3,037 $ 3,569 $ 3,415 $ 8,501 $ 29,767 $ 657 $ 77,330 Special Mention 0 0 268 0 0 0 49 0 317 Substandard 0 0 0 60 0 10 3 0 73 Total Commercial and Industrial - Agriculture $ 15,612 $ 12,772 $ 3,305 $ 3,629 $ 3,415 $ 8,511 $ 29,819 $ 657 $ 77,720 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 134,025 $ 320,115 $ 369,981 $ 309,691 $ 276,956 $ 949,655 $ 17,618 $ 17,979 $ 2,396,020 Special Mention 0 636 2,027 3,720 11,062 43,986 0 0 61,431 Substandard 0 15,300 107 0 2,529 30,343 1,434 0 49,713 Total Commercial Real Estate $ 134,025 $ 336,051 $ 372,115 313,411 290,547 1,023,984 $ 19,052 $ 17,979 $ 2,507,164 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 9,083 $ 38,097 $ 23,213 $ 21,453 $ 24,133 $ 95,410 $ 2,413 $ 2,676 $ 216,478 Special Mention 0 0 0 0 384 1,061 0 0 1,445 Substandard 0 0 0 0 174 47 0 0 221 Total Commercial Real Estate - Agriculture $ 9,083 $ 38,097 $ 23,213 $ 21,453 $ 24,691 $ 96,518 $ 2,413 $ 2,676 $ 218,144 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 $ 2,821 $ 9,731 $ 2,524 $ 468 $ 1,129 $ 250,483 $ 3,805 $ 270,961 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 $ 2,821 $ 9,731 $ 2,524 $ 468 $ 1,129 $ 250,483 $ 3,805 $ 270,961 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 1,729 $ 2,164 $ 939 $ 557 $ 864 $ 8,640 $ 163,758 $ 5,624 $ 184,275 Nonperforming 0 0 0 0 0 331 2,781 0 3,112 Total Residential - Home Equity $ 1,729 $ 2,164 $ 939 $ 557 $ 864 $ 8,971 $ 166,539 $ 5,624 $ 187,387 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 2 Residential - Mortgages Performing $ 99,637 $ 188,901 $ 260,395 $ 225,960 $ 111,379 $ 468,208 $ 0 $ 0 $ 1,354,480 Nonperforming 0 514 330 1,180 896 10,892 0 0 13,812 Total Residential - Mortgages $ 99,637 $ 189,415 $ 260,725 $ 227,140 $ 112,275 $ 479,100 $ 0 $ 0 $ 1,368,292 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 47,087 $ 14,091 $ 12,163 $ 5,884 $ 4,382 $ 10,589 $ 2,676 $ 0 $ 96,872 Nonperforming 10 9 11 4 115 133 11 0 293 Total Consumer - Direct $ 47,097 $ 14,100 $ 12,174 $ 5,888 $ 4,497 $ 10,722 $ 2,687 $ 0 $ 97,165 Current-period gross writeoffs $ 406 $ 8 $ 0 $ 17 $ 38 $ 14 $ 0 $ 0 $ 483 Consumer - Indirect Performing $ 0 $ 0 $ 112 $ 82 $ 522 $ 307 $ 0 $ 0 $ 1,023 Nonperforming 0 0 0 0 55 12 0 0 67 Total Consumer - Indirect $ 0 $ 0 $ 112 $ 82 $ 577 $ 319 $ 0 $ 0 $ 1,090 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 49 $ 14 $ 0 $ 0 $ 63 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	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Earnings per share in the table below, for the three and nine month periods ended September 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) 9/30/2023 9/30/2022 Basic Net (loss) income available to common shareholders $ (33,354) $ 21,340 Less: income attributable to unvested stock-based compensation awards (8) (66) Net earnings allocated to common shareholders (33,362) 21,274 Weighted average shares outstanding, including unvested stock-based compensation awards 14,364,909 14,489,970 Less: average unvested stock-based compensation awards (179,146) (200,948) Weighted average shares outstanding - Basic 14,185,763 14,289,022 Diluted Net earnings allocated to common shareholders (33,362) 21,274 Weighted average shares outstanding - Basic 14,185,763 14,289,022 Plus: incremental shares from assumed conversion of stock-based compensation awards 38,985 78,127 Weighted average shares outstanding - Diluted 14,224,748 14,367,149 Basic EPS $ (2.35) $ 1.49 Diluted EPS $ (2.35) $ 1.48 Stock-based compensation awards representing 53,490 and 369 of common shares during the three months ended September 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. Nine Months Ended (In thousands, except share and per share data) 9/30/2023 9/30/2022 Basic Net (loss) income available to common shareholders $ (5,498) $ 65,482 Less: income attributable to unvested stock-based compensation awards (34) (209) Net earnings allocated to common shareholders (5,532) 65,273 Weighted average shares outstanding, including unvested stock-based compensation awards 14,461,819 14,541,772 Less: unvested stock-based compensation awards (186,890) (206,738) Weighted average shares outstanding - Basic 14,274,929 14,335,034 Diluted Net earnings allocated to common shareholders (5,532) 65,273 Weighted average shares outstanding - Basic 14,274,929 14,335,034 Plus: incremental shares from assumed conversion of stock-based compensation awards 44,906 75,498 Weighted average shares outstanding - Diluted 14,319,835 14,410,532 Basic EPS $ (0.39) $ 4.55 Diluted EPS $ (0.39) $ 4.53 Stock-based compensation awards representing approximately 39,266 and 4,719 of common shares during the nine months ended September 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)	9 Months Ended
	Sep. 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 nine month periods ended September 30, 2023 and 2022: Three Months Ended September 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 $ (37,449) $ 9,176 $ (28,273) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) 62,932 (15,419) 47,513 Net unrealized gains/losses 25,483 (6,243) 19,240 Employee benefit plans: Amortization of net retirement plan actuarial gain 279 (68) 211 Amortization of net retirement plan prior service cost 53 (13) 40 Employee benefit plans 332 (81) 251 Other comprehensive (loss) income $ 25,815 $ (6,324) $ 19,491 Three Months Ended September 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 $ (85,912) $ 21,039 $ (64,873) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 49 (12) 37 Net unrealized gains/losses (85,863) 21,027 (64,836) Employee benefit plans: Amortization of net retirement plan actuarial gain 565 (138) 427 Amortization of net retirement plan prior service cost 54 (13) 41 Employee benefit plans 619 (151) 468 Other comprehensive (loss) income $ (85,244) $ 20,876 $ (64,368) Nine Months Ended September 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 $ (27,725) $ 6,793 $ (20,932) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) 69,984 (17,146) 52,838 Net unrealized gains/losses 42,259 (10,353) 31,906 Employee benefit plans: Amortization of net retirement plan actuarial loss 837 (205) 632 Amortization of net retirement plan prior service cost 162 (40) 122 Employee benefit plans 999 (245) 754 Other comprehensive (loss) income $ 43,258 $ (10,598) $ 32,660 Nine Months Ended September 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 $ (249,937) $ 61,210 $ (188,727) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income 49 (12) 37 Net unrealized gains/losses (249,888) 61,198 (188,690) Employee benefit plans: Amortization of net retirement plan actuarial loss 1,695 (415) 1,280 Amortization of net retirement plan prior service cost 162 (39) 123 Employee benefit plans 1,857 (454) 1,403 Other comprehensive (loss) income $ (248,031) $ 60,744 $ (187,287) 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 June 30, 2023 $ (166,137) $ (29,383) $ (195,520) Other comprehensive loss before reclassifications (28,273) 0 (28,273) Amounts reclassified from accumulated other comprehensive (loss) income 47,513 251 47,764 Net current-period other comprehensive income (loss) 19,240 251 19,491 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029) Balance at January 1, 2023 $ (178,803) $ (29,886) $ (208,689) Other comprehensive loss before reclassifications (20,932) 0 (20,932) Amounts reclassified from accumulated other comprehensive (loss) income 52,838 754 53,592 Net current-period other comprehensive (loss) income 31,906 754 32,660 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029) (In thousands) Available-for- Employee Accumulated Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869) Other comprehensive loss before reclassifications (64,873) 0 (64,873) Amounts reclassified from accumulated other comprehensive (loss) income 37 468 505 Net current-period other comprehensive income (loss) (64,836) 468 (64,368) Balance at September 30, 2022 $ (203,250) $ (39,987) $ (243,237) Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive loss before reclassifications (188,727) 0 (188,727) Amounts reclassified from accumulated other comprehensive (loss) income 37 1,403 1,440 Net current-period other comprehensive (loss) income (188,690) 1,403 (187,287) Balance at September 30, 2022 $ (203,250) $ (39,987) $ (243,237) The following tables present the amounts reclassified out of each component of accumulated other comprehensive (loss) income for the three and nine months ended September 30, 2023 and 2022: Three Months Ended September 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 $ (62,932) Net loss on securities transactions 15,419 Tax expense (47,513) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (279) Other operating expense Net retirement plan prior service cost (53) Other operating expense (332) Total before tax 81 Tax benefit $ (251) Net of tax Three Months Ended September 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 $ (49) Net loss on securities transactions 12 Tax expense (37) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (565) Other operating expense Net retirement plan prior service cost (54) Other operating expense (619) Total before tax 151 Tax benefit $ (468) Net of tax Nine Months Ended September 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 $ (69,984) Net loss on securities transactions 17,146 Tax expense (52,838) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (837) Other operating expense Net retirement plan prior service cost (162) Other operating expense (999) Total before tax 245 Tax benefit $ (754) Net of tax Nine Months Ended September 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 $ (49) Net loss on securities transactions 12 Tax expense (37) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (1,695) Other operating expense Net retirement plan prior service cost (162) Other operating expense (1,857) Total before tax 454 Tax benefit $ (1,403) 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	9 Months Ended
	Sep. 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) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Service cost $ 0 $ 0 $ 8 $ 43 $ 11 $ 19 Interest cost 819 496 89 56 287 203 Expected return on plan assets (1,198) (1,471) 0 0 0 0 Amortization of net retirement plan actuarial loss 289 304 (10) 49 0 212 Amortization of net retirement plan prior service (credit) cost 0 0 (16) (15) 69 69 Net periodic benefit (income) cost $ (90) $ (671) $ 71 $ 133 $ 367 $ 503 Pension Benefits Life and Health SERP Benefits Nine Months Ended Nine Months Ended Nine Months Ended (In thousands) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Service cost $ 0 $ 0 $ 24 $ 130 $ 32 $ 58 Interest cost 2,456 1,489 266 167 861 610 Expected return on plan assets (3,592) (4,414) 0 0 0 0 Amortization of net retirement plan actuarial loss 867 913 (30) 147 0 635 Amortization of net retirement plan prior service cost (credit) 0 0 (46) (46) 208 208 Net periodic benefit (income) cost $ (269) $ (2,012) $ 214 $ 398 $ 1,101 $ 1,511 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 $754,000 and $1.4 million, net of tax, as amortization of amounts previously recognized in accumulated other comprehensive (loss) income, for the nine months ended September 30, 2023 and 2022, respectively.

Other Income and Operating Expe

Other Income and Operating Expense	9 Months Ended
	Sep. 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 Nine Months Ended (In thousands) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Noninterest Income Other service charges $ 645 $ 721 $ 1,909 $ 2,017 Earnings from corporate owned life insurance (2) (236) 1,167 357 Net gains on the sale of loans originated for sale 21 83 86 140 Other income 326 409 1,372 1,180 Total other income $ 990 $ 977 $ 4,534 $ 3,694 Noninterest Expenses Marketing expense $ 782 $ 1,207 $ 3,575 $ 3,719 Professional fees 1,761 1,665 5,689 4,990 Legal fees 293 298 1,347 1,006 Technology expense 3,928 3,890 11,590 11,253 FDIC insurance 1,041 719 2,874 2,097 Cardholder expense 1,059 1,129 3,192 3,551 Other expenses 4,602 3,329 13,136 10,670 Total other operating expense $ 13,466 $ 12,237 $ 41,403 $ 37,286

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 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 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 nine months ended September 30, 2023 and 2022: Three Months Ended (In thousands) 09/30/2023 09/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 10,301 $ 9,827 Installment Billing 138 126 Refund of Commissions (60) (133) Contract Liabilities/Deferred Revenue 0 1 Contingent Commissions 1,018 1,004 Subtotal Insurance Revenues 11,397 10,825 Trust and Asset Management 3,423 3,209 Mutual Fund & Investment Income 919 1,128 Subtotal Investment Service Income 4,342 4,337 Service Charges on Deposit Accounts 1,754 1,917 Card Services Income 2,860 2,731 Other 314 332 Noninterest Income (in-scope of ASC 606) 20,667 20,142 Noninterest Income (out-of-scope of ASC 606) (62,291) 550 Total Noninterest Income $ (41,624) $ 20,692 Nine Months Ended (In thousands) 9/30/2023 9/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 26,796 $ 25,663 Installment Billing 97 124 Refund of Commissions 113 (151) Contract Liabilities/Deferred Revenue (298) (266) Contingent Commissions 2,870 3,201 Subtotal Insurance Revenues 29,578 28,571 Trust and Asset Management 10,494 9,834 Mutual Fund & Investment Income 3,035 4,016 Subtotal Investment Service Income 13,529 13,850 Service Charges on Deposit Accounts 5,140 5,452 Card Services Income 8,629 8,233 Other 989 957 Noninterest Income (in-scope of ASC 606) 57,865 57,063 Noninterest Income (out-of-scope of ASC 606) (66,474) 2,558 Total Noninterest Income $ (8,609) $ 59,621 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 $6.1 million and $2.7 million, respectively, at September 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 $2.3 million and $2.9 million, respectively, at September 30, 2023 and December 31, 2022, and contract liabilities of $0.5 million and $1.6 million, respectively, at September 30, 2023 and December 31, 2022. Contract Acquisition Costs

Financial Guarantees

Financial Guarantees	9 Months Ended
	Sep. 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 September 30, 2023, the Company’s maximum potential obligation under standby letters of credit was $35.6 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	9 Months Ended
	Sep. 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; fifteen 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 September 30, 2023 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 75,465 $ 1 $ 0 $ (1) $ 75,465 Interest expense 24,453 0 0 (1) 24,452 Net interest income 51,012 1 0 0 51,013 Provision for credit loss expense 1,150 0 0 0 1,150 Noninterest income (57,007) 11,529 4,414 (560) (41,624) Noninterest expense 39,648 7,109 3,668 (559) 49,866 (Loss) Income before income tax expense (46,793) 4,421 746 (1) (41,627) Income tax (benefit) expense (9,701) 1,213 184 0 (8,304) Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation (37,092) 3,208 562 (1) (33,323) Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net (Loss) Income attributable to Tompkins Financial Corporation $ (37,123) $ 3,208 $ 562 $ (1) $ (33,354) Depreciation and amortization $ 2,702 $ 44 $ 44 $ 0 $ 2,790 Assets 7,632,733 46,222 28,730 (16,523) 7,691,162 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 967 1,416 38 0 2,421 Net loans and leases 5,385,524 0 0 0 5,385,524 Deposits 6,645,587 0 0 (22,151) 6,623,436 Total Equity 545,037 36,745 30,574 0 612,356 Three Months Ended September 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 63,670 $ 1 $ 0 $ (1) $ 63,670 Interest expense 5,560 0 0 (1) 5,559 Net interest income 58,110 1 0 0 58,111 Provision for credit loss expense 1,056 0 0 0 1,056 Noninterest income 5,973 10,953 4,342 (576) 20,692 Noninterest expense 39,448 7,178 3,552 (576) 49,602 Income before income tax expense 23,579 3,776 790 0 28,145 Income tax expense 5,528 1,052 194 0 6,774 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 18,051 2,724 596 0 21,371 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 18,020 $ 2,724 $ 596 $ 0 $ 21,340 Depreciation and amortization $ 2,652 $ 44 $ 36 $ 0 $ 2,732 Assets 7,721,022 46,807 28,761 (16,649) 7,779,941 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 1,137 1,742 53 0 2,932 Net loans and leases 5,163,664 0 0 0 5,163,664 Deposits 6,954,839 0 0 (18,113) 6,936,726 Total Equity 511,298 35,625 26,036 0 572,959 Nine Months Ended September 30, 2023 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 216,573 $ 3 $ 0 $ (3) $ 216,573 Interest expense 59,421 0 0 (3) 59,418 Net interest income 157,152 3 0 0 157,155 Provision for credit loss expense 2,578 0 0 0 2,578 Noninterest income (50,687) 29,963 13,771 (1,656) (8,609) Noninterest expense 120,882 21,526 11,240 (1,656) 151,992 (Loss) Income before income tax expense (16,995) 8,440 2,531 0 (6,024) Income tax (benefit) expense (3,565) 2,323 623 0 (619) Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation (13,430) 6,117 1,908 0 (5,405) Less: Net income attributable to noncontrolling interests 93 0 0 0 93 Net (Loss) Income attributable to Tompkins Financial Corporation $ (13,523) $ 6,117 $ 1,908 $ 0 $ (5,498) Depreciation and amortization $ 7,942 $ 133 $ 133 $ 0 $ 8,208 Nine Months Ended September 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 183,798 $ 4 $ 0 $ (3) $ 183,799 Interest expense 10,815 0 0 (3) 10,812 Net interest income 172,983 4 0 0 172,987 Provision for credit loss expense 1,392 0 0 0 1,392 Noninterest income 18,495 28,959 13,874 (1,707) 59,621 Noninterest expense 116,031 20,492 10,745 (1,707) 145,561 Income before income tax expense 74,055 8,471 3,129 0 85,655 Income tax expense 16,948 2,361 770 0 20,079 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 57,107 6,110 2,359 0 65,576 Less: Net income attributable to noncontrolling interests 94 0 0 0 94 Net Income attributable to Tompkins Financial Corporation $ 57,013 $ 6,110 $ 2,359 $ 0 $ 65,482 Depreciation and amortization $ 7,745 $ 132 $ 100 $ 0 $ 7,977

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 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 September 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 September 30, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 107,294 $ 0 $ 107,294 $ 0 Obligations of U.S. Government sponsored entities 459,941 0 459,941 0 Obligations of U.S. states and political subdivisions 77,237 0 77,237 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 45,399 0 45,399 0 U.S. Government sponsored entities 696,309 0 696,309 0 U.S. corporate debt securities 2,330 0 2,330 0 Total Available-for-sale debt securities $ 1,388,510 $ 0 $ 1,388,510 $ 0 Equity securities, at fair value $ 741 $ 0 $ 0 $ 741 Derivatives designated as hedging instruments 3,991 0 3,991 0 Derivatives not designated as hedging instruments 47 0 47 0 Liabilities Derivatives not designated as hedging instruments $ 56 $ 0 $ 56 $ 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 September 30, 2023 and December 31, 2022, was immaterial. There were no transfers between Levels 1, 2 and 3 for the nine months ended September 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 nine months ended September 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 September 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2023 Quoted prices in Significant other Significant Three months ended 9/30/2023 Other real estate owned $ 0 $ 0 $ 0 $ 0 $ 1 Three months ended September 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 9/30/2022 Quoted prices in Significant other Significant Three months ended 9/30/2022 Individually evaluated loans $ 8,099 $ 0 $ 0 $ 8,099 $ 0 Other real estate owned 247 0 247 27 Nine months ended September 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2023 Quoted prices in Significant other Significant Nine months ended 9/30/2023 Individually evaluated loans $ 3,742 $ 0 $ 0 $ 3,742 $ 826 Other real estate owned 0 0 0 0 23 Nine months ended September 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2022 Quoted prices in Significant other Significant Nine months ended 9/30/2022 Individually evaluated loans $ 10,138 $ 0 $ 0 $ 10,138 $ 59 Other real estate owned 247 0 247 49 The fair value estimates, methods and assumptions set forth below for the Company's financial instruments, including those financial instruments carried at cost, are made solely to comply with disclosures required by GAAP and 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 September 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 September 30, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 140,216 $ 140,216 $ 140,216 $ 0 $ 0 Securities - held-to-maturity 312,385 252,978 0 252,978 0 FHLB and other stock 19,985 19,985 0 19,985 0 Accrued interest receivable 26,535 26,535 0 26,535 0 Loans/leases, net 1 5,385,524 4,994,285 0 0 4,994,285 Financial Liabilities: Time deposits $ 880,412 $ 869,728 $ 0 $ 869,728 $ 0 Other deposits 5,743,024 5,743,024 0 5,743,024 0 Fed funds purchased and securities sold under agreements to repurchase 56,120 56,120 0 56,120 0 Other borrowings 296,800 293,922 0 293,922 0 Accrued interest payable 2,392 2,392 0 2,392 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 Securities - held to maturity 312,344 261,692 0 261,692 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. Securities - Held-to-Maturity: Fair values for U.S. Treasury securities are based on quoted market prices. Fair values for obligations of U.S. government sponsored entities, and mortgage-backed securities-residential 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. 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. Fed Funds Purchased and Securities Sold Under Agreements to Repurchase: The carrying amount of these instruments approximate fair value because the instruments have short-term maturities. 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	9 Months Ended
	Sep. 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 September 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) September 30, 2023 September 30, 2023 Fixed Rate Loans 1 $146,125 $(3,875) Total $146,125 $(3,875) 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 September 30, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $775.0 million; the cumulative basis adjustments associated with these hedging relationships was $3.9 million; and the amounts of the designated hedged items were $150.0 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 September 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 September 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value* Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 3,991 Total derivatives designated as hedging instruments $ 3,991 Derivatives not designated as hedging instruments Interest Rate Products $ 2,842 Other Assets $ 47 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 47 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 not designated as hedging instruments $ 0 Derivatives not designated as hedging instruments Interest Rate Products $ 0 Other Assets $ 0 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 0 Derivative Liabilities September 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Interest Rate Products $ 2,842 Other Liabilities $ 49 Risk Participation Agreement 7,499 Other Liabilities 7 Total derivatives not designated as hedging instruments $ 56 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 for the three and nine months ended September 30, 2023 and 2022: 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 September 30, 2023 Three Months Ended September 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 $ 647 $ 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 (555) 0 Derivatives designated as hedging instruments 1,202 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 Nine Months Ended September 30, 2023 Nine Months Ended September 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 $ 952 $ 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 (3,875) 0 Derivatives designated as hedging instruments 4,827 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 nine months ended September 30, 2023 and 2022: Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Three Months Ended (In thousands) September 30, 2023 September 30, 2022 Interest Rate Products Other income / (expense) $ (2) $ 0 Risk Participation Agreement Other income / (expense) 12 15 Total $ 10 $ 15 Fee Income Other income / (expense) $ 70 $ 0 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 Nine Months Ended (In thousands) September 30, 2023 September 30, 2022 Interest Rate Products Other income / (expense) $ (2) $ 0 Risk Participation Agreement Other income / (expense) 14 56 Total $ 12 $ 56 Fee Income Other income / (expense) $ 70 $ 0 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 September 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 September 30, 2023, the Company has not posted any collateral related to these agreements. The interest rate hedge counterparty has posted $4.2 million of collateral in proportion to potential losses in the derivative position.

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 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 September 30, 2023 and December 31, 2022: Available-for-Sale Debt Securities September 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 114,220 $ 0 $ 6,926 $ 107,294 Obligations of U.S. Government sponsored entities 491,968 10 32,037 459,941 Obligations of U.S. states and political subdivisions 90,154 2 12,919 77,237 Mortgage-backed securities – residential, issued by U.S. Government agencies 52,263 0 6,864 45,399 U.S. Government sponsored entities 831,970 0 135,661 696,309 U.S. corporate debt securities 2,500 0 170 2,330 Total available-for-sale debt securities $ 1,583,075 $ 12 $ 194,577 $ 1,388,510 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 September 30, 2023 and December 31, 2022: Held-to-Maturity Securities September 30, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,318 $ 0 $ 14,767 $ 71,551 Obligations of U.S. Government sponsored entities 226,067 0 44,640 181,427 Total held-to-maturity debt securities $ 312,385 $ 0 $ 59,407 $ 252,978 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 September 30, 2023 and December 31, 2022: September 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 $ 71,551 $ 14,767 $ 71,551 $ 14,767 Obligations of U.S. Government sponsored entities 0 0 181,427 44,640 181,427 44,640 Total held-to-maturity debt securities $ 0 $ 0 $ 252,978 $ 59,407 $ 252,978 $ 59,407 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 September 30, 2023 , and December 31, 2022: September 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 $ 43,560 $ 23 $ 63,734 $ 6,903 $ 107,294 $ 6,926 Obligations of U.S. Government sponsored entities 197,508 1,492 232,541 30,545 430,049 32,037 Obligations of U.S. states and political subdivisions 11,449 592 65,436 12,327 76,885 12,919 Mortgage-backed securities – residential, issued by U.S. Government agencies 1,436 48 43,963 6,816 45,399 6,864 U.S. Government sponsored entities 97,751 1,671 598,559 133,990 696,310 135,661 U.S. corporate debt securities 0 0 2,330 170 2,330 170 Total available-for-sale debt securities $ 351,704 $ 3,826 $ 1,006,563 $ 190,751 $ 1,358,267 $ 194,577 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	September 30, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 79,189 $ 78,511 Due after one year through five years 334,059 316,627 Due after five years through ten years 234,283 208,592 Due after ten years 51,311 43,072 Total 698,842 646,802 Mortgage-backed securities 884,233 741,708 Total available-for-sale debt securities $ 1,583,075 $ 1,388,510 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 September 30, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,385 $ 252,978 Total held-to-maturity debt securities $ 312,385 $ 252,978 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)	9 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
Schedule of loans and leases	Loans and leases at September 30, 2023 and December 31, 2022 were as follows: (In thousands) 9/30/2023 12/31/2022 Commercial and industrial Agriculture $ 77,720 $ 85,073 Commercial and industrial other 695,445 705,700 PPP loans* 488 756 Subtotal commercial and industrial 773,653 791,529 Commercial real estate Construction 270,961 201,116 Agriculture 218,144 214,963 Commercial real estate other 2,507,164 2,437,339 Subtotal commercial real estate 2,996,269 2,853,418 Residential real estate Home equity 187,387 188,623 Mortgages 1,368,292 1,346,318 Subtotal residential real estate 1,555,679 1,534,941 Consumer and other Indirect 1,090 2,224 Consumer and other 97,165 75,412 Subtotal consumer and other 98,255 77,636 Leases 15,818 16,134 Total loans and leases 5,439,674 5,273,658 Less: unearned income and deferred costs and fees (4,814) (4,747) Total loans and leases, net of unearned income and deferred costs and fees $ 5,434,860 $ 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 September 30, 2023 and December 31, 2022: September 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 $ 0 $ 0 $ 0 $ 77,720 $ 77,720 Commercial and industrial other 3,316 170 3,014 6,500 688,945 695,445 PPP loans* 0 0 0 0 488 488 Subtotal commercial and industrial 3,316 170 3,014 6,500 767,153 773,653 Commercial real estate Construction 863 0 0 863 270,098 270,961 Agriculture 169 0 0 169 217,975 218,144 Commercial real estate other 18,781 15,300 8,610 42,691 2,464,473 2,507,164 Subtotal commercial real estate 19,813 15,300 8,610 43,723 2,952,546 2,996,269 Residential real estate Home equity 751 8 1,443 2,202 185,185 187,387 Mortgages 1,118 0 8,915 10,033 1,358,259 1,368,292 Subtotal residential real estate 1,869 8 10,358 12,235 1,543,444 1,555,679 Consumer and other Indirect 17 4 31 52 1,038 1,090 Consumer and other 261 136 239 636 96,529 97,165 Subtotal consumer and other 278 140 270 688 97,567 98,255 Leases 0 0 0 0 15,818 15,818 Total loans and leases 25,276 15,618 22,252 63,146 5,376,528 5,439,674 Less: unearned income and deferred costs and fees 0 0 0 0 (4,814) (4,814) Total loans and leases, net of unearned income and deferred costs and fees $ 25,276 $ 15,618 $ 22,252 $ 63,146 $ 5,371,714 $ 5,434,860 *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 September 30, 2023 and December 31, 2022: September 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 $ 3,163 $ 0 Subtotal commercial and industrial 2,494 3,163 0 Commercial real estate Agriculture 0 174 0 Commercial real estate other 7,033 10,760 0 Subtotal commercial real estate 7,033 10,934 0 Residential real estate Home equity 0 3,112 0 Mortgages 0 13,812 1 Subtotal residential real estate 0 16,924 1 Consumer and other Indirect 0 67 0 Consumer and other 0 293 51 Subtotal consumer and other 0 360 51 Total loans and leases $ 9,527 $ 31,381 $ 52 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)	9 Months Ended
	Sep. 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 nine months ended September 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 September 30, 2023 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,685 $ 28,968 $ 11,111 $ 1,680 $ 101 $ 48,545 Charge-offs 0 0 0 (271) 0 (271) Recoveries 8 1 4 81 0 94 Provision (credit) for credit loss expense (241) 366 791 70 (18) 968 Ending Balance $ 6,452 $ 29,335 $ 11,906 $ 1,560 $ 83 $ 49,336 Three Months Ended September 30, 2022 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,814 $ 23,227 $ 11,082 $ 1,591 $ 79 $ 43,793 Charge-offs (343) 0 51 (132) 0 (424) Recoveries 106 105 8 83 0 302 Provision (credit) for credit loss expense (1,053) 3,207 (698) (362) 7 1,101 Ending Balance $ 6,524 $ 26,539 $ 10,443 $ 1,180 $ 86 $ 44,772 Nine Months Ended September 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) (546) 0 (548) Recoveries 67 1,238 182 192 0 1,679 Provision (credit) for credit loss expense 344 794 526 556 (13) 2,207 Ending Balance $ 6,452 $ 29,335 $ 11,906 $ 1,560 $ 83 $ 49,336 Nine Months Ended September 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 (366) (50) 0 (410) 0 (826) Recoveries 132 910 315 251 0 1,608 Provision (credit) for credit loss expense 423 866 (11) (153) 22 1,147 Ending Balance $ 6,524 $ 26,539 $ 10,443 $ 1,180 $ 86 $ 44,772 The following table details activity in the liabilities for off-balance sheet credit exposures for the three and nine months ended September 30, 2023 and 2022: Three Months Ended September 30, (In thousands) 2023 2022 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,985 $ 2,796 (Credit) provision for credit loss expense related to off-balance sheet credit exposures 182 (45) Liabilities for off-balance sheet credit exposures at end of period $ 3,167 $ 2,751 Nine Months Ended September 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 371 245 Liabilities for off-balance sheet credit exposures at end of period $ 3,167 $ 2,751 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 September 30, 2023 Commercial and Industrial $ 2,494 $ 0 $ 0 $ 2,494 $ 0 Commercial Real Estate 9,362 0 0 9,362 1,082 Total $ 11,856 $ 0 $ 0 $ 11,856 $ 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 September 30, 2023 and December 31, 2022: September 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 $ 83,753 $ 97,245 $ 70,435 $ 29,914 $ 36,570 $ 149,820 $ 212,932 $ 5,036 $ 685,705 Special Mention 0 46 104 395 96 1,521 638 0 2,800 Substandard 0 0 86 360 24 798 5,672 0 6,940 Total Commercial and Industrial - Other $ 83,753 $ 97,291 $ 70,625 $ 30,669 $ 36,690 $ 152,139 $ 219,242 $ 5,036 $ 695,445 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 323 $ 165 $ 0 $ 0 $ 0 $ 0 $ 488 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 $ 323 $ 165 $ 0 $ 0 $ 0 $ 0 $ 488 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 15,612 $ 12,772 $ 3,037 $ 3,569 $ 3,415 $ 8,501 $ 29,767 $ 657 $ 77,330 Special Mention 0 0 268 0 0 0 49 0 317 Substandard 0 0 0 60 0 10 3 0 73 Total Commercial and Industrial - Agriculture $ 15,612 $ 12,772 $ 3,305 $ 3,629 $ 3,415 $ 8,511 $ 29,819 $ 657 $ 77,720 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 134,025 $ 320,115 $ 369,981 $ 309,691 $ 276,956 $ 949,655 $ 17,618 $ 17,979 $ 2,396,020 Special Mention 0 636 2,027 3,720 11,062 43,986 0 0 61,431 Substandard 0 15,300 107 0 2,529 30,343 1,434 0 49,713 Total Commercial Real Estate $ 134,025 $ 336,051 $ 372,115 313,411 290,547 1,023,984 $ 19,052 $ 17,979 $ 2,507,164 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 9,083 $ 38,097 $ 23,213 $ 21,453 $ 24,133 $ 95,410 $ 2,413 $ 2,676 $ 216,478 Special Mention 0 0 0 0 384 1,061 0 0 1,445 Substandard 0 0 0 0 174 47 0 0 221 Total Commercial Real Estate - Agriculture $ 9,083 $ 38,097 $ 23,213 $ 21,453 $ 24,691 $ 96,518 $ 2,413 $ 2,676 $ 218,144 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 $ 2,821 $ 9,731 $ 2,524 $ 468 $ 1,129 $ 250,483 $ 3,805 $ 270,961 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 $ 2,821 $ 9,731 $ 2,524 $ 468 $ 1,129 $ 250,483 $ 3,805 $ 270,961 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 1,729 $ 2,164 $ 939 $ 557 $ 864 $ 8,640 $ 163,758 $ 5,624 $ 184,275 Nonperforming 0 0 0 0 0 331 2,781 0 3,112 Total Residential - Home Equity $ 1,729 $ 2,164 $ 939 $ 557 $ 864 $ 8,971 $ 166,539 $ 5,624 $ 187,387 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 2 $ 0 $ 0 $ 2 Residential - Mortgages Performing $ 99,637 $ 188,901 $ 260,395 $ 225,960 $ 111,379 $ 468,208 $ 0 $ 0 $ 1,354,480 Nonperforming 0 514 330 1,180 896 10,892 0 0 13,812 Total Residential - Mortgages $ 99,637 $ 189,415 $ 260,725 $ 227,140 $ 112,275 $ 479,100 $ 0 $ 0 $ 1,368,292 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 47,087 $ 14,091 $ 12,163 $ 5,884 $ 4,382 $ 10,589 $ 2,676 $ 0 $ 96,872 Nonperforming 10 9 11 4 115 133 11 0 293 Total Consumer - Direct $ 47,097 $ 14,100 $ 12,174 $ 5,888 $ 4,497 $ 10,722 $ 2,687 $ 0 $ 97,165 Current-period gross writeoffs $ 406 $ 8 $ 0 $ 17 $ 38 $ 14 $ 0 $ 0 $ 483 Consumer - Indirect Performing $ 0 $ 0 $ 112 $ 82 $ 522 $ 307 $ 0 $ 0 $ 1,023 Nonperforming 0 0 0 0 55 12 0 0 67 Total Consumer - Indirect $ 0 $ 0 $ 112 $ 82 $ 577 $ 319 $ 0 $ 0 $ 1,090 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 49 $ 14 $ 0 $ 0 $ 63 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)	9 Months Ended
	Sep. 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 nine month periods ended September 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) 9/30/2023 9/30/2022 Basic Net (loss) income available to common shareholders $ (33,354) $ 21,340 Less: income attributable to unvested stock-based compensation awards (8) (66) Net earnings allocated to common shareholders (33,362) 21,274 Weighted average shares outstanding, including unvested stock-based compensation awards 14,364,909 14,489,970 Less: average unvested stock-based compensation awards (179,146) (200,948) Weighted average shares outstanding - Basic 14,185,763 14,289,022 Diluted Net earnings allocated to common shareholders (33,362) 21,274 Weighted average shares outstanding - Basic 14,185,763 14,289,022 Plus: incremental shares from assumed conversion of stock-based compensation awards 38,985 78,127 Weighted average shares outstanding - Diluted 14,224,748 14,367,149 Basic EPS $ (2.35) $ 1.49 Diluted EPS $ (2.35) $ 1.48 Nine Months Ended (In thousands, except share and per share data) 9/30/2023 9/30/2022 Basic Net (loss) income available to common shareholders $ (5,498) $ 65,482 Less: income attributable to unvested stock-based compensation awards (34) (209) Net earnings allocated to common shareholders (5,532) 65,273 Weighted average shares outstanding, including unvested stock-based compensation awards 14,461,819 14,541,772 Less: unvested stock-based compensation awards (186,890) (206,738) Weighted average shares outstanding - Basic 14,274,929 14,335,034 Diluted Net earnings allocated to common shareholders (5,532) 65,273 Weighted average shares outstanding - Basic 14,274,929 14,335,034 Plus: incremental shares from assumed conversion of stock-based compensation awards 44,906 75,498 Weighted average shares outstanding - Diluted 14,319,835 14,410,532 Basic EPS $ (0.39) $ 4.55 Diluted EPS $ (0.39) $ 4.53

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 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 nine month periods ended September 30, 2023 and 2022: Three Months Ended September 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 $ (37,449) $ 9,176 $ (28,273) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) 62,932 (15,419) 47,513 Net unrealized gains/losses 25,483 (6,243) 19,240 Employee benefit plans: Amortization of net retirement plan actuarial gain 279 (68) 211 Amortization of net retirement plan prior service cost 53 (13) 40 Employee benefit plans 332 (81) 251 Other comprehensive (loss) income $ 25,815 $ (6,324) $ 19,491 Three Months Ended September 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 $ (85,912) $ 21,039 $ (64,873) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income 49 (12) 37 Net unrealized gains/losses (85,863) 21,027 (64,836) Employee benefit plans: Amortization of net retirement plan actuarial gain 565 (138) 427 Amortization of net retirement plan prior service cost 54 (13) 41 Employee benefit plans 619 (151) 468 Other comprehensive (loss) income $ (85,244) $ 20,876 $ (64,368) Nine Months Ended September 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 $ (27,725) $ 6,793 $ (20,932) Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) 69,984 (17,146) 52,838 Net unrealized gains/losses 42,259 (10,353) 31,906 Employee benefit plans: Amortization of net retirement plan actuarial loss 837 (205) 632 Amortization of net retirement plan prior service cost 162 (40) 122 Employee benefit plans 999 (245) 754 Other comprehensive (loss) income $ 43,258 $ (10,598) $ 32,660 Nine Months Ended September 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 $ (249,937) $ 61,210 $ (188,727) Reclassification adjustment for net realized gain on sale of available-for-sale debt securities included in net income 49 (12) 37 Net unrealized gains/losses (249,888) 61,198 (188,690) Employee benefit plans: Amortization of net retirement plan actuarial loss 1,695 (415) 1,280 Amortization of net retirement plan prior service cost 162 (39) 123 Employee benefit plans 1,857 (454) 1,403 Other comprehensive (loss) income $ (248,031) $ 60,744 $ (187,287) 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 June 30, 2023 $ (166,137) $ (29,383) $ (195,520) Other comprehensive loss before reclassifications (28,273) 0 (28,273) Amounts reclassified from accumulated other comprehensive (loss) income 47,513 251 47,764 Net current-period other comprehensive income (loss) 19,240 251 19,491 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029) Balance at January 1, 2023 $ (178,803) $ (29,886) $ (208,689) Other comprehensive loss before reclassifications (20,932) 0 (20,932) Amounts reclassified from accumulated other comprehensive (loss) income 52,838 754 53,592 Net current-period other comprehensive (loss) income 31,906 754 32,660 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029) (In thousands) Available-for- Employee Accumulated Balance at June 30, 2022 $ (138,414) $ (40,455) $ (178,869) Other comprehensive loss before reclassifications (64,873) 0 (64,873) Amounts reclassified from accumulated other comprehensive (loss) income 37 468 505 Net current-period other comprehensive income (loss) (64,836) 468 (64,368) Balance at September 30, 2022 $ (203,250) $ (39,987) $ (243,237) Balance at January 1, 2022 $ (14,560) $ (41,390) $ (55,950) Other comprehensive loss before reclassifications (188,727) 0 (188,727) Amounts reclassified from accumulated other comprehensive (loss) income 37 1,403 1,440 Net current-period other comprehensive (loss) income (188,690) 1,403 (187,287) Balance at September 30, 2022 $ (203,250) $ (39,987) $ (243,237)
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 nine months ended September 30, 2023 and 2022: Three Months Ended September 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 $ (62,932) Net loss on securities transactions 15,419 Tax expense (47,513) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (279) Other operating expense Net retirement plan prior service cost (53) Other operating expense (332) Total before tax 81 Tax benefit $ (251) Net of tax Three Months Ended September 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 $ (49) Net loss on securities transactions 12 Tax expense (37) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (565) Other operating expense Net retirement plan prior service cost (54) Other operating expense (619) Total before tax 151 Tax benefit $ (468) Net of tax Nine Months Ended September 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 $ (69,984) Net loss on securities transactions 17,146 Tax expense (52,838) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (837) Other operating expense Net retirement plan prior service cost (162) Other operating expense (999) Total before tax 245 Tax benefit $ (754) Net of tax Nine Months Ended September 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 $ (49) Net loss on securities transactions 12 Tax expense (37) Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (1,695) Other operating expense Net retirement plan prior service cost (162) Other operating expense (1,857) Total before tax 454 Tax benefit $ (1,403) 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)	9 Months Ended
	Sep. 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) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Service cost $ 0 $ 0 $ 8 $ 43 $ 11 $ 19 Interest cost 819 496 89 56 287 203 Expected return on plan assets (1,198) (1,471) 0 0 0 0 Amortization of net retirement plan actuarial loss 289 304 (10) 49 0 212 Amortization of net retirement plan prior service (credit) cost 0 0 (16) (15) 69 69 Net periodic benefit (income) cost $ (90) $ (671) $ 71 $ 133 $ 367 $ 503 Pension Benefits Life and Health SERP Benefits Nine Months Ended Nine Months Ended Nine Months Ended (In thousands) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Service cost $ 0 $ 0 $ 24 $ 130 $ 32 $ 58 Interest cost 2,456 1,489 266 167 861 610 Expected return on plan assets (3,592) (4,414) 0 0 0 0 Amortization of net retirement plan actuarial loss 867 913 (30) 147 0 635 Amortization of net retirement plan prior service cost (credit) 0 0 (46) (46) 208 208 Net periodic benefit (income) cost $ (269) $ (2,012) $ 214 $ 398 $ 1,101 $ 1,511

Other Income and Operating Ex_2

Other Income and Operating Expense (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended (In thousands) 9/30/2023 9/30/2022 9/30/2023 9/30/2022 Noninterest Income Other service charges $ 645 $ 721 $ 1,909 $ 2,017 Earnings from corporate owned life insurance (2) (236) 1,167 357 Net gains on the sale of loans originated for sale 21 83 86 140 Other income 326 409 1,372 1,180 Total other income $ 990 $ 977 $ 4,534 $ 3,694 Noninterest Expenses Marketing expense $ 782 $ 1,207 $ 3,575 $ 3,719 Professional fees 1,761 1,665 5,689 4,990 Legal fees 293 298 1,347 1,006 Technology expense 3,928 3,890 11,590 11,253 FDIC insurance 1,041 719 2,874 2,097 Cardholder expense 1,059 1,129 3,192 3,551 Other expenses 4,602 3,329 13,136 10,670 Total other operating expense $ 13,466 $ 12,237 $ 41,403 $ 37,286

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 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 nine months ended September 30, 2023 and 2022: Three Months Ended (In thousands) 09/30/2023 09/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 10,301 $ 9,827 Installment Billing 138 126 Refund of Commissions (60) (133) Contract Liabilities/Deferred Revenue 0 1 Contingent Commissions 1,018 1,004 Subtotal Insurance Revenues 11,397 10,825 Trust and Asset Management 3,423 3,209 Mutual Fund & Investment Income 919 1,128 Subtotal Investment Service Income 4,342 4,337 Service Charges on Deposit Accounts 1,754 1,917 Card Services Income 2,860 2,731 Other 314 332 Noninterest Income (in-scope of ASC 606) 20,667 20,142 Noninterest Income (out-of-scope of ASC 606) (62,291) 550 Total Noninterest Income $ (41,624) $ 20,692 Nine Months Ended (In thousands) 9/30/2023 9/30/2022 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 26,796 $ 25,663 Installment Billing 97 124 Refund of Commissions 113 (151) Contract Liabilities/Deferred Revenue (298) (266) Contingent Commissions 2,870 3,201 Subtotal Insurance Revenues 29,578 28,571 Trust and Asset Management 10,494 9,834 Mutual Fund & Investment Income 3,035 4,016 Subtotal Investment Service Income 13,529 13,850 Service Charges on Deposit Accounts 5,140 5,452 Card Services Income 8,629 8,233 Other 989 957 Noninterest Income (in-scope of ASC 606) 57,865 57,063 Noninterest Income (out-of-scope of ASC 606) (66,474) 2,558 Total Noninterest Income $ (8,609) $ 59,621

Segment and Related Informati_2

Segment and Related Information (Table)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of segment and related information	Three Months Ended September 30, 2023 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 75,465 $ 1 $ 0 $ (1) $ 75,465 Interest expense 24,453 0 0 (1) 24,452 Net interest income 51,012 1 0 0 51,013 Provision for credit loss expense 1,150 0 0 0 1,150 Noninterest income (57,007) 11,529 4,414 (560) (41,624) Noninterest expense 39,648 7,109 3,668 (559) 49,866 (Loss) Income before income tax expense (46,793) 4,421 746 (1) (41,627) Income tax (benefit) expense (9,701) 1,213 184 0 (8,304) Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation (37,092) 3,208 562 (1) (33,323) Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net (Loss) Income attributable to Tompkins Financial Corporation $ (37,123) $ 3,208 $ 562 $ (1) $ (33,354) Depreciation and amortization $ 2,702 $ 44 $ 44 $ 0 $ 2,790 Assets 7,632,733 46,222 28,730 (16,523) 7,691,162 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 967 1,416 38 0 2,421 Net loans and leases 5,385,524 0 0 0 5,385,524 Deposits 6,645,587 0 0 (22,151) 6,623,436 Total Equity 545,037 36,745 30,574 0 612,356 Three Months Ended September 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 63,670 $ 1 $ 0 $ (1) $ 63,670 Interest expense 5,560 0 0 (1) 5,559 Net interest income 58,110 1 0 0 58,111 Provision for credit loss expense 1,056 0 0 0 1,056 Noninterest income 5,973 10,953 4,342 (576) 20,692 Noninterest expense 39,448 7,178 3,552 (576) 49,602 Income before income tax expense 23,579 3,776 790 0 28,145 Income tax expense 5,528 1,052 194 0 6,774 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 18,051 2,724 596 0 21,371 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 18,020 $ 2,724 $ 596 $ 0 $ 21,340 Depreciation and amortization $ 2,652 $ 44 $ 36 $ 0 $ 2,732 Assets 7,721,022 46,807 28,761 (16,649) 7,779,941 Goodwill 64,655 19,866 8,081 0 92,602 Other intangibles, net 1,137 1,742 53 0 2,932 Net loans and leases 5,163,664 0 0 0 5,163,664 Deposits 6,954,839 0 0 (18,113) 6,936,726 Total Equity 511,298 35,625 26,036 0 572,959 Nine Months Ended September 30, 2023 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 216,573 $ 3 $ 0 $ (3) $ 216,573 Interest expense 59,421 0 0 (3) 59,418 Net interest income 157,152 3 0 0 157,155 Provision for credit loss expense 2,578 0 0 0 2,578 Noninterest income (50,687) 29,963 13,771 (1,656) (8,609) Noninterest expense 120,882 21,526 11,240 (1,656) 151,992 (Loss) Income before income tax expense (16,995) 8,440 2,531 0 (6,024) Income tax (benefit) expense (3,565) 2,323 623 0 (619) Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation (13,430) 6,117 1,908 0 (5,405) Less: Net income attributable to noncontrolling interests 93 0 0 0 93 Net (Loss) Income attributable to Tompkins Financial Corporation $ (13,523) $ 6,117 $ 1,908 $ 0 $ (5,498) Depreciation and amortization $ 7,942 $ 133 $ 133 $ 0 $ 8,208 Nine Months Ended September 30, 2022 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 183,798 $ 4 $ 0 $ (3) $ 183,799 Interest expense 10,815 0 0 (3) 10,812 Net interest income 172,983 4 0 0 172,987 Provision for credit loss expense 1,392 0 0 0 1,392 Noninterest income 18,495 28,959 13,874 (1,707) 59,621 Noninterest expense 116,031 20,492 10,745 (1,707) 145,561 Income before income tax expense 74,055 8,471 3,129 0 85,655 Income tax expense 16,948 2,361 770 0 20,079 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 57,107 6,110 2,359 0 65,576 Less: Net income attributable to noncontrolling interests 94 0 0 0 94 Net Income attributable to Tompkins Financial Corporation $ 57,013 $ 6,110 $ 2,359 $ 0 $ 65,482 Depreciation and amortization $ 7,745 $ 132 $ 100 $ 0 $ 7,977

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 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 September 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 September 30, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 107,294 $ 0 $ 107,294 $ 0 Obligations of U.S. Government sponsored entities 459,941 0 459,941 0 Obligations of U.S. states and political subdivisions 77,237 0 77,237 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 45,399 0 45,399 0 U.S. Government sponsored entities 696,309 0 696,309 0 U.S. corporate debt securities 2,330 0 2,330 0 Total Available-for-sale debt securities $ 1,388,510 $ 0 $ 1,388,510 $ 0 Equity securities, at fair value $ 741 $ 0 $ 0 $ 741 Derivatives designated as hedging instruments 3,991 0 3,991 0 Derivatives not designated as hedging instruments 47 0 47 0 Liabilities Derivatives not designated as hedging instruments $ 56 $ 0 $ 56 $ 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 September 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2023 Quoted prices in Significant other Significant Three months ended 9/30/2023 Other real estate owned $ 0 $ 0 $ 0 $ 0 $ 1 Three months ended September 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 9/30/2022 Quoted prices in Significant other Significant Three months ended 9/30/2022 Individually evaluated loans $ 8,099 $ 0 $ 0 $ 8,099 $ 0 Other real estate owned 247 0 247 27 Nine months ended September 30, 2023 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2023 Quoted prices in Significant other Significant Nine months ended 9/30/2023 Individually evaluated loans $ 3,742 $ 0 $ 0 $ 3,742 $ 826 Other real estate owned 0 0 0 0 23 Nine months ended September 30, 2022 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2022 Quoted prices in Significant other Significant Nine months ended 9/30/2022 Individually evaluated loans $ 10,138 $ 0 $ 0 $ 10,138 $ 59 Other real estate owned 247 0 247 49
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 September 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 September 30, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 140,216 $ 140,216 $ 140,216 $ 0 $ 0 Securities - held-to-maturity 312,385 252,978 0 252,978 0 FHLB and other stock 19,985 19,985 0 19,985 0 Accrued interest receivable 26,535 26,535 0 26,535 0 Loans/leases, net 1 5,385,524 4,994,285 0 0 4,994,285 Financial Liabilities: Time deposits $ 880,412 $ 869,728 $ 0 $ 869,728 $ 0 Other deposits 5,743,024 5,743,024 0 5,743,024 0 Fed funds purchased and securities sold under agreements to repurchase 56,120 56,120 0 56,120 0 Other borrowings 296,800 293,922 0 293,922 0 Accrued interest payable 2,392 2,392 0 2,392 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 Securities - held to maturity 312,344 261,692 0 261,692 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)	9 Months Ended
	Sep. 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 September 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) September 30, 2023 September 30, 2023 Fixed Rate Loans 1 $146,125 $(3,875) Total $146,125 $(3,875) 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 September 30, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $775.0 million; the cumulative basis adjustments associated with these hedging relationships was $3.9 million; and the amounts of the designated hedged items were $150.0 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 September 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 September 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value* Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 3,991 Total derivatives designated as hedging instruments $ 3,991 Derivatives not designated as hedging instruments Interest Rate Products $ 2,842 Other Assets $ 47 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 47 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 not designated as hedging instruments $ 0 Derivatives not designated as hedging instruments Interest Rate Products $ 0 Other Assets $ 0 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 0 Derivative Liabilities September 30, 2023 Notional Balance Sheet Fair (In thousands) Amount Location Value Derivatives not designated as hedging instruments Interest Rate Products $ 2,842 Other Liabilities $ 49 Risk Participation Agreement 7,499 Other Liabilities 7 Total derivatives not designated as hedging instruments $ 56 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 for the three and nine months ended September 30, 2023 and 2022: 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 September 30, 2023 Three Months Ended September 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 $ 647 $ 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 (555) 0 Derivatives designated as hedging instruments 1,202 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 Nine Months Ended September 30, 2023 Nine Months Ended September 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 $ 952 $ 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 (3,875) 0 Derivatives designated as hedging instruments 4,827 0
Schedule of Derivatives and Hedging Activities, Effect of Fair Value and Cash Flow Hedge Accounting on the Statement of Financial Performance	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 nine months ended September 30, 2023 and 2022: Effect of Derivatives Not Designated as Hedging Instruments on the Statement of Financial Performance Derivatives Not Designated as Hedging Instruments under Subtopic 815-20 Location of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Amount of Gain or (Loss) Recognized in Income on Derivative Three Months Ended (In thousands) September 30, 2023 September 30, 2022 Interest Rate Products Other income / (expense) $ (2) $ 0 Risk Participation Agreement Other income / (expense) 12 15 Total $ 10 $ 15 Fee Income Other income / (expense) $ 70 $ 0 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 Nine Months Ended (In thousands) September 30, 2023 September 30, 2022 Interest Rate Products Other income / (expense) $ (2) $ 0 Risk Participation Agreement Other income / (expense) 14 56 Total $ 12 $ 56 Fee Income Other income / (expense) $ 70 $ 0

Business (Details)

Business (Details)	9 Months Ended
	Sep. 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	Sep. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,583,075	$ 1,831,791
Gross Unrealized Gains	12	20
Gross Unrealized Losses	194,577	236,844
Fair Value	1,388,510	1,594,967
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	114,220	190,170
Gross Unrealized Gains	0	0
Gross Unrealized Losses	6,926	22,919
Fair Value	107,294	167,251
Obligations of U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	491,968	681,192
Gross Unrealized Gains	10	0
Gross Unrealized Losses	32,037	80,025
Fair Value	459,941	601,167
Obligations of U.S. states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	90,154	93,599
Gross Unrealized Gains	2	8
Gross Unrealized Losses	12,919	8,326
Fair Value	77,237	85,281
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	52,263	58,727
Gross Unrealized Gains	0	12
Gross Unrealized Losses	6,864	6,071
Fair Value	45,399	52,668
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	831,970	805,603
Gross Unrealized Gains	0	0
Gross Unrealized Losses	135,661	119,381
Fair Value	696,309	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	170	122
Fair Value	$ 2,330	$ 2,378

Securities - Schedule of Held-t

Securities - Schedule of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 312,385	$ 312,344
Gross Unrealized Gains	0	0
Gross Unrealized Losses	59,407	50,652
Fair Value	252,978	261,692
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	86,318	86,478
Gross Unrealized Gains	0	0
Gross Unrealized Losses	14,767	12,937
Fair Value	71,551	73,541
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	226,067	225,866
Gross Unrealized Gains	0	0
Gross Unrealized Losses	44,640	37,715
Fair Value	$ 181,427	$ 188,151

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Realized gains on available-for-sale debt securities	$ 0		$ 0
Realized losses on available-for-sale debt securities	62,900,000	$ 49,000	70,000,000	$ 49,000
Available-for-sale securities sold	$ 429,600,000		510,500,000
Available-for-sale securities sold, average yield	0.93%
Available-for-sale securities sold, average yield of reinvested securities	5.12%
Weight average life of securities purchased and sold	4 years 3 months 18 days
Proceeds from sales of available-for-sale debt securities	$ 366,700,000	24,600,000	440,488,000	24,621,000
Realized gains on called available-for-sale debt securities	0	0	0	0
Net losses on equity securities	36,700	$ 46,900	35,700	$ 130,600
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	19,900,000		19,900,000
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	Sep. 30, 2023	Dec. 31, 2022
Available-for-sale securities
Fair Value, Less than 12 Months	$ 351,704	$ 428,669
Unrealized Losses, Less than 12 Months	3,826	30,152
Fair Value, 12 Months or Longer	1,006,563	1,160,723
Unrealized Losses, 12 Months or Longer	190,751	206,692
Fair Value	1,358,267	1,589,392
Unrealized Losses	194,577	236,844
U.S. Treasuries
Available-for-sale securities
Fair Value, Less than 12 Months	43,560	28,602
Unrealized Losses, Less than 12 Months	23	2,132
Fair Value, 12 Months or Longer	63,734	138,649
Unrealized Losses, 12 Months or Longer	6,903	20,787
Fair Value	107,294	167,251
Unrealized Losses	6,926	22,919
Obligations of U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	197,508	143,794
Unrealized Losses, Less than 12 Months	1,492	7,508
Fair Value, 12 Months or Longer	232,541	457,373
Unrealized Losses, 12 Months or Longer	30,545	72,517
Fair Value	430,049	601,167
Unrealized Losses	32,037	80,025
Obligations of U.S. states and political subdivisions
Available-for-sale securities
Fair Value, Less than 12 Months	11,449	46,638
Unrealized Losses, Less than 12 Months	592	2,385
Fair Value, 12 Months or Longer	65,436	33,435
Unrealized Losses, 12 Months or Longer	12,327	5,941
Fair Value	76,885	80,073
Unrealized Losses	12,919	8,326
U.S. Government agencies
Available-for-sale securities
Fair Value, Less than 12 Months	1,436	22,945
Unrealized Losses, Less than 12 Months	48	1,258
Fair Value, 12 Months or Longer	43,963	29,356
Unrealized Losses, 12 Months or Longer	6,816	4,813
Fair Value	45,399	52,301
Unrealized Losses	6,864	6,071
U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	97,751	186,690
Unrealized Losses, Less than 12 Months	1,671	16,869
Fair Value, 12 Months or Longer	598,559	499,532
Unrealized Losses, 12 Months or Longer	133,990	102,512
Fair Value	696,310	686,222
Unrealized Losses	135,661	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	2,330	2,378
Unrealized Losses, 12 Months or Longer	170	122
Fair Value	2,330	2,378
Unrealized Losses	$ 170	$ 122

Securities - Schedule of Held_2

Securities - Schedule of Held-to-maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Held-to-maturity Securities [Line Items]
Fair Value, Less than 12 Months	$ 0	$ 24,543
Unrealized Losses, Less than 12 Months	0	3,903
Fair Value, 12 Months or Longer	252,978	237,149
Unrealized Losses, 12 Months or Longer	59,407	46,749
Fair Value	252,978	261,692
Unrealized Losses	59,407	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	71,551	73,542
Unrealized Losses, 12 Months or Longer	14,767	12,937
Fair Value	71,551	73,542
Unrealized Losses	14,767	12,937
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Fair Value, Less than 12 Months	0	24,543
Unrealized Losses, Less than 12 Months	0	3,903
Fair Value, 12 Months or Longer	181,427	163,607
Unrealized Losses, 12 Months or Longer	44,640	33,812
Fair Value	181,427	188,150
Unrealized Losses	$ 44,640	$ 37,715

Securities - Schedule of Avai_3

Securities - Schedule of Available-for-Sales Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost
Total	$ 698,842	$ 967,461
Mortgage-backed securities	884,233	864,330
Amortized Cost	1,583,075	1,831,791
Fair Value
Total	646,802	856,077
Mortgage-backed securities	741,708	738,890
Fair Value	1,388,510	1,594,967
Available-for-sale securities
Amortized Cost
Due in one year or less	79,189	50,922
Due after one year through five years	334,059	508,880
Due after five years through ten years	234,283	367,743
Due after ten years	51,311	39,916
Fair Value
Due in one year or less	78,511	50,269
Due after one year through five years	316,627	459,721
Due after five years through ten years	208,592	314,408
Due after ten years	$ 43,072	$ 31,679

Securities - Schedule of Held_3

Securities - Schedule of Held-to-Maturity Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost
Due after five years through ten years	$ 312,385	$ 312,344
Amortized Cost	312,385	312,344
Fair Value
Due after five years through ten years	252,978	261,692
Total held-to-maturity debt securities	$ 252,978	$ 261,692

Loans and Leases - Schedule of

Loans and Leases - Schedule of Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 5,439,674	$ 5,273,658
Less: unearned income and deferred costs and fees	(4,814)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,434,860	5,268,911
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	773,653	791,529
Commercial and industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	77,720	85,073
Total loans and leases, net of unearned income and deferred costs and fees	77,720	85,073
Commercial and industrial | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	695,445	705,700
Total loans and leases, net of unearned income and deferred costs and fees	695,445	705,700
Commercial and industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	488	756
Total loans and leases, net of unearned income and deferred costs and fees	488	756
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,996,269	2,853,418
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	218,144	214,963
Total loans and leases, net of unearned income and deferred costs and fees	218,144	214,963
Commercial real estate | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,507,164	2,437,339
Total loans and leases, net of unearned income and deferred costs and fees	2,507,164	2,437,339
Commercial real estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	270,961	201,116
Total loans and leases, net of unearned income and deferred costs and fees	270,961	201,116
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,555,679	1,534,941
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	187,387	188,623
Total loans and leases, net of unearned income and deferred costs and fees	187,387	188,623
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,368,292	1,346,318
Total loans and leases, net of unearned income and deferred costs and fees	1,368,292	1,346,318
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	98,255	77,636
Consumer and other | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	97,165	75,412
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,090	2,224
Total loans and leases, net of unearned income and deferred costs and fees	1,090	2,224
Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 15,818	$ 16,134

Loans and Leases - Schedule o_2

Loans and Leases - Schedule of Past Due Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 5,439,674	$ 5,273,658
Less: unearned income and deferred costs and fees	(4,814)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,434,860	5,268,911
30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	25,276	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	15,618	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	22,252	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	63,146	23,298
Less: unearned income and deferred costs and fees	0	0
Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,376,528	5,250,360
Less: unearned income and deferred costs and fees	(4,814)	(4,747)
Total loans and leases, net of unearned income and deferred costs and fees	5,371,714	5,245,613
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans and leases	773,653	791,529
Commercial and industrial | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,316	108
Commercial and industrial | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	170	381
Commercial and industrial | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,014	82
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,500	571
Commercial and industrial | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	767,153	790,958
Commercial and industrial | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	77,720	85,073
Total loans and leases, net of unearned income and deferred costs and fees	77,720	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	0	0
Commercial and industrial | Agriculture | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and industrial | Agriculture | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	58
Commercial and industrial | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	77,720	85,015
Commercial and industrial | Commercial, industrial, real estate, consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	695,445	705,700
Total loans and leases, net of unearned income and deferred costs and fees	695,445	705,700
Commercial and industrial | Commercial, industrial, real estate, consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,316	50
Commercial and industrial | Commercial, industrial, real estate, consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	170	381
Commercial and industrial | Commercial, industrial, real estate, consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,014	82
Commercial and industrial | Commercial, industrial, real estate, consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	6,500	513
Commercial and industrial | Commercial, industrial, real estate, consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	688,945	705,187
Commercial and industrial | PPP loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	488	756
Total loans and leases, net of unearned income and deferred costs and fees	488	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	488	756
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,996,269	2,853,418
Commercial real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	19,813	128
Commercial real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	15,300	0
Commercial real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,610	11,449
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	43,723	11,577
Commercial real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,952,546	2,841,841
Commercial real estate | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	218,144	214,963
Total loans and leases, net of unearned income and deferred costs and fees	218,144	214,963
Commercial real estate | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	169	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	169	128
Commercial real estate | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	217,975	214,835
Commercial real estate | Commercial, industrial, real estate, consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,507,164	2,437,339
Total loans and leases, net of unearned income and deferred costs and fees	2,507,164	2,437,339
Commercial real estate | Commercial, industrial, real estate, consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	18,781	0
Commercial real estate | Commercial, industrial, real estate, consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	15,300	0
Commercial real estate | Commercial, industrial, real estate, consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,610	11,449
Commercial real estate | Commercial, industrial, real estate, consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	42,691	11,449
Commercial real estate | Commercial, industrial, real estate, consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,464,473	2,425,890
Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans and leases	270,961	201,116
Total loans and leases, net of unearned income and deferred costs and fees	270,961	201,116
Commercial real estate | Construction | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	863	0
Commercial real estate | Construction | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Construction | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial real estate | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	863	0
Commercial real estate | Construction | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	270,098	201,116
Residential real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,555,679	1,534,941
Residential real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,869	2,183
Residential real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	8	204
Residential real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	10,358	8,430
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	12,235	10,817
Residential real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,543,444	1,524,124
Residential real estate | Home equity
Financing Receivable, Past Due [Line Items]
Total loans and leases	187,387	188,623
Total loans and leases, net of unearned income and deferred costs and fees	187,387	188,623
Residential real estate | Home equity | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	751	435
Residential real estate | Home equity | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	8	204
Residential real estate | Home equity | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,443	1,628
Residential real estate | Home equity | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,202	2,267
Residential real estate | Home equity | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	185,185	186,356
Residential real estate | Mortgages
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,368,292	1,346,318
Total loans and leases, net of unearned income and deferred costs and fees	1,368,292	1,346,318
Residential real estate | Mortgages | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,118	1,748
Residential real estate | Mortgages | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Residential real estate | Mortgages | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	8,915	6,802
Residential real estate | Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	10,033	8,550
Residential real estate | Mortgages | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,358,259	1,337,768
Consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	98,255	77,636
Consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	278	118
Consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	140	50
Consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	270	165
Consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	688	333
Consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	97,567	77,303
Consumer and other | Commercial, industrial, real estate, consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	97,165	75,412
Consumer and other | Commercial, industrial, real estate, consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	261	52
Consumer and other | Commercial, industrial, real estate, consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	136	19
Consumer and other | Commercial, industrial, real estate, consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	239	112
Consumer and other | Commercial, industrial, real estate, consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	636	183
Consumer and other | Commercial, industrial, real estate, consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	96,529	75,229
Consumer and other | Indirect
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,090	2,224
Total loans and leases, net of unearned income and deferred costs and fees	1,090	2,224
Consumer and other | Indirect | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	17	66
Consumer and other | Indirect | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	4	31
Consumer and other | Indirect | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	31	53
Consumer and other | Indirect | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	52	150
Consumer and other | Indirect | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,038	2,074
Leases
Financing Receivable, Past Due [Line Items]
Total loans and leases	15,818	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	$ 15,818	$ 16,134

Loans and Leases - Nonaccrual L

Loans and Leases - Nonaccrual Loans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	$ 9,527,000		$ 9,527,000		$ 15,193,000
Nonaccrual Loans and Leases	31,381,000		31,381,000		28,289,000
Loans and Leases Past Due Over 89 Days and Accruing	52,000		52,000		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	3,163,000		3,163,000		618,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		25,000
Commercial and industrial | Commercial, industrial, real estate, consumer and 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	3,163,000		3,163,000		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	7,033,000		7,033,000		13,287,000
Nonaccrual Loans and Leases	10,934,000		10,934,000		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	174,000		174,000		186,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial real estate | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	7,033,000		7,033,000		13,101,000
Nonaccrual Loans and Leases	10,760,000		10,760,000		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	0		0		1,495,000
Nonaccrual Loans and Leases	16,924,000		16,924,000		13,544,000
Loans and Leases Past Due Over 89 Days and Accruing	1,000		1,000		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	3,112,000		3,112,000		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	0		0		1,177,000
Nonaccrual Loans and Leases	13,812,000		13,812,000		11,153,000
Loans and Leases Past Due Over 89 Days and Accruing	1,000		1,000		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	360,000		360,000		269,000
Loans and Leases Past Due Over 89 Days and Accruing	51,000		51,000		0
Consumer and other | Commercial, industrial, real estate, 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	293,000		293,000		175,000
Loans and Leases Past Due Over 89 Days and Accruing	51,000		51,000		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	67,000		67,000		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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 48,545	$ 43,793	$ 45,934	$ 42,843
Charge-offs	(271)	(424)	(548)	(826)
Recoveries	94	302	1,679	1,608
Provision (credit) for credit loss expense	968	1,101	2,207	1,147
Ending balance	49,336	44,772	49,336	44,772
Adjustment due to the adoption of ASU 2022-02
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			64
Commercial and industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	6,685	7,814	6,039	6,335
Charge-offs	0	(343)	0	(366)
Recoveries	8	106	67	132
Provision (credit) for credit loss expense	(241)	(1,053)	344	423
Ending balance	6,452	6,524	6,452	6,524
Commercial and industrial | Adjustment due to the adoption of ASU 2022-02
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			2
Commercial real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	28,968	23,227	27,287	24,813
Charge-offs	0	0	0	(50)
Recoveries	1	105	1,238	910
Provision (credit) for credit loss expense	366	3,207	794	866
Ending balance	29,335	26,539	29,335	26,539
Commercial real estate | Adjustment due to the adoption of ASU 2022-02
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			16
Residential real estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	11,111	11,082	11,154	10,139
Charge-offs	0		(2)	0
Charge-offs		51
Recoveries	4	8	182	315
Provision (credit) for credit loss expense	791	(698)	526	(11)
Ending balance	11,906	10,443	11,906	10,443
Residential real estate | Adjustment due to the adoption of ASU 2022-02
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			46
Consumer and other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,680	1,591	1,358	1,492
Charge-offs	(271)	(132)	(546)	(410)
Recoveries	81	83	192	251
Provision (credit) for credit loss expense	70	(362)	556	(153)
Ending balance	1,560	1,180	1,560	1,180
Consumer and other | Adjustment due to the adoption of ASU 2022-02
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance			0
Finance Leases
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	101	79	96	64
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (credit) for credit loss expense	(18)	7	(13)	22
Ending balance	$ 83	$ 86	83	$ 86
Finance Leases | Adjustment due to the adoption of ASU 2022-02
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 2,985	$ 2,796	$ 2,796	$ 2,506
Provision (credit) for credit loss expense related to off-balance sheet credit exposures	182	(45)	371	245
Liabilities for off-balance sheet credit exposures at end of period	$ 3,167	$ 2,751	$ 3,167	$ 2,751

Allowance for Credit Losses - C

Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 11,856	$ 15,660
ACL Allocation	1,082	3
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	11,856	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	9,362	13,287
ACL Allocation	1,082	0
Commercial real estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	9,362	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		188
ACL Allocation		3
Residential Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		188
Residential Real Estate | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		0
Residential Real Estate | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment		$ 0

Allowance for Credit Losses -_2

Allowance for Credit Losses - Credit Quality Indicators by Commercial and Industrial Loans (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 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	$ 5,434,860	$ 5,268,911
Commercial and industrial | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	83,753	124,190
One year before current fiscal year	97,291	80,099
Two years before current fiscal year	70,625	39,021
Three years before current fiscal year	30,669	41,711
Four years before current fiscal year	36,690	34,242
Prior	152,139	157,921
Revolving Loans Amortized Cost Basis	219,242	222,050
Revolving Loans Converted to Term	5,036	6,466
Total loans and leases, net of unearned income and deferred costs and fees	695,445	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 | Commercial, industrial, real estate, consumer and other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	83,753	124,190
One year before current fiscal year	97,245	79,861
Two years before current fiscal year	70,435	38,158
Three years before current fiscal year	29,914	41,391
Four years before current fiscal year	36,570	33,238
Prior	149,820	156,038
Revolving Loans Amortized Cost Basis	212,932	215,890
Revolving Loans Converted to Term	5,036	6,466
Total loans and leases, net of unearned income and deferred costs and fees	685,705	695,232
Commercial and industrial | Commercial, industrial, real estate, consumer and other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	46	127
Two years before current fiscal year	104	421
Three years before current fiscal year	395	285
Four years before current fiscal year	96	271
Prior	1,521	1,380
Revolving Loans Amortized Cost Basis	638	501
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,800	2,985
Commercial and industrial | Commercial, industrial, real estate, consumer and 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	86	442
Three years before current fiscal year	360	35
Four years before current fiscal year	24	733
Prior	798	503
Revolving Loans Amortized Cost Basis	5,672	5,659
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	6,940	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	323	340
Three years before current fiscal year	165	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	488	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	323	340
Three years before current fiscal year	165	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	488	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	15,612	16,694
One year before current fiscal year	12,772	4,178
Two years before current fiscal year	3,305	5,015
Three years before current fiscal year	3,629	4,186
Four years before current fiscal year	3,415	7,734
Prior	8,511	4,899
Revolving Loans Amortized Cost Basis	29,819	42,152
Revolving Loans Converted to Term	657	215
Total loans and leases, net of unearned income and deferred costs and fees	77,720	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	15,612	16,694
One year before current fiscal year	12,772	4,120
Two years before current fiscal year	3,037	4,944
Three years before current fiscal year	3,569	4,186
Four years before current fiscal year	3,415	7,734
Prior	8,501	4,883
Revolving Loans Amortized Cost Basis	29,767	42,097
Revolving Loans Converted to Term	657	215
Total loans and leases, net of unearned income and deferred costs and fees	77,330	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	268	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	49	50
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	317	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	60	0
Four years before current fiscal year	0	0
Prior	10	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	73	92
Commercial real estate | Commercial, industrial, real estate, consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	134,025	343,032
One year before current fiscal year	336,051	370,620
Two years before current fiscal year	372,115	313,295
Three years before current fiscal year	313,411	294,443
Four years before current fiscal year	290,547	207,263
Prior	1,023,984	873,145
Revolving Loans Amortized Cost Basis	19,052	11,038
Revolving Loans Converted to Term	17,979	24,503
Total loans and leases, net of unearned income and deferred costs and fees	2,507,164	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 | Commercial, industrial, real estate, consumer and other | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	134,025	342,311
One year before current fiscal year	320,115	367,104
Two years before current fiscal year	369,981	311,607
Three years before current fiscal year	309,691	279,587
Four years before current fiscal year	276,956	203,016
Prior	949,655	812,563
Revolving Loans Amortized Cost Basis	17,618	10,906
Revolving Loans Converted to Term	17,979	24,503
Total loans and leases, net of unearned income and deferred costs and fees	2,396,020	2,351,597
Commercial real estate | Commercial, industrial, real estate, consumer and other | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	643
One year before current fiscal year	636	3,406
Two years before current fiscal year	2,027	1,688
Three years before current fiscal year	3,720	11,462
Four years before current fiscal year	11,062	2,555
Prior	43,986	25,361
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	61,431	45,115
Commercial real estate | Commercial, industrial, real estate, consumer and other | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	78
One year before current fiscal year	15,300	110
Two years before current fiscal year	107	0
Three years before current fiscal year	0	3,394
Four years before current fiscal year	2,529	1,692
Prior	30,343	35,221
Revolving Loans Amortized Cost Basis	1,434	132
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	49,713	40,627
Commercial real estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	9,083	33,241
One year before current fiscal year	38,097	24,125
Two years before current fiscal year	23,213	22,831
Three years before current fiscal year	21,453	26,163
Four years before current fiscal year	24,691	37,873
Prior	96,518	66,364
Revolving Loans Amortized Cost Basis	2,413	3,131
Revolving Loans Converted to Term	2,676	1,235
Total loans and leases, net of unearned income and deferred costs and fees	218,144	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	9,083	33,241
One year before current fiscal year	38,097	24,125
Two years before current fiscal year	23,213	22,831
Three years before current fiscal year	21,453	25,576
Four years before current fiscal year	24,133	37,835
Prior	95,410	65,112
Revolving Loans Amortized Cost Basis	2,413	3,131
Revolving Loans Converted to Term	2,676	1,235
Total loans and leases, net of unearned income and deferred costs and fees	216,478	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	384	0
Prior	1,061	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	1,445	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	174	38
Prior	47	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	221	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	2,821	75,245
Two years before current fiscal year	9,731	27,584
Three years before current fiscal year	2,524	14,842
Four years before current fiscal year	468	9,083
Prior	1,129	7,268
Revolving Loans Amortized Cost Basis	250,483	42,701
Revolving Loans Converted to Term	3,805	1,288
Total loans and leases, net of unearned income and deferred costs and fees	270,961	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	2,821	75,245
Two years before current fiscal year	9,731	27,584
Three years before current fiscal year	2,524	14,842
Four years before current fiscal year	468	9,083
Prior	1,129	7,268
Revolving Loans Amortized Cost Basis	250,483	42,701
Revolving Loans Converted to Term	3,805	1,288
Total loans and leases, net of unearned income and deferred costs and fees	270,961	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	1,729	3,030
One year before current fiscal year	2,164	1,062
Two years before current fiscal year	939	637
Three years before current fiscal year	557	1,006
Four years before current fiscal year	864	792
Prior	8,971	3,208
Revolving Loans Amortized Cost Basis	166,539	177,803
Revolving Loans Converted to Term	5,624	1,085
Total loans and leases, net of unearned income and deferred costs and fees	187,387	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	1,729	3,030
One year before current fiscal year	2,164	1,062
Two years before current fiscal year	939	637
Three years before current fiscal year	557	992
Four years before current fiscal year	864	792
Prior	8,640	3,183
Revolving Loans Amortized Cost Basis	163,758	175,451
Revolving Loans Converted to Term	5,624	1,085
Total loans and leases, net of unearned income and deferred costs and fees	184,275	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	331	25
Revolving Loans Amortized Cost Basis	2,781	2,352
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	3,112	2,391
Residential Real Estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	99,637	187,347
One year before current fiscal year	189,415	272,570
Two years before current fiscal year	260,725	240,212
Three years before current fiscal year	227,140	118,073
Four years before current fiscal year	112,275	68,157
Prior	479,100	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	1,368,292	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	99,637	187,129
One year before current fiscal year	188,901	272,235
Two years before current fiscal year	260,395	239,584
Three years before current fiscal year	225,960	117,391
Four years before current fiscal year	111,379	66,605
Prior	468,208	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	1,354,480	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	514	335
Two years before current fiscal year	330	628
Three years before current fiscal year	1,180	682
Four years before current fiscal year	896	1,552
Prior	10,892	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	13,812	11,153
Consumer and Other | Direct
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	47,097	31,243
One year before current fiscal year	14,100	13,999
Two years before current fiscal year	12,174	7,375
Three years before current fiscal year	5,888	6,231
Four years before current fiscal year	4,497	4,462
Prior	10,722	8,029
Revolving Loans Amortized Cost Basis	2,687	4,073
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	97,165	75,412
Current-period gross writeoffs
2023	406
2022	8
2021	0
2020	17
2019	38
Prior	14
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	483
Consumer and Other | Direct | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	47,087	31,243
One year before current fiscal year	14,091	13,999
Two years before current fiscal year	12,163	7,372
Three years before current fiscal year	5,884	6,138
Four years before current fiscal year	4,382	4,386
Prior	10,589	8,029
Revolving Loans Amortized Cost Basis	2,676	4,070
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	96,872	75,237
Consumer and Other | Direct | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	10	0
One year before current fiscal year	9	0
Two years before current fiscal year	11	3
Three years before current fiscal year	4	93
Four years before current fiscal year	115	76
Prior	133	0
Revolving Loans Amortized Cost Basis	11	3
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	293	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	112	146
Three years before current fiscal year	82	1,168
Four years before current fiscal year	577	645
Prior	319	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	1,090	2,224
Current-period gross writeoffs
2023	0
2022	0
2021	0
2020	0
2019	49
Prior	14
Revolving Loans Amortized Cost Basis	0
Revolving Loans Converted to Term	0
Total	63
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	112	146
Three years before current fiscal year	82	1,092
Four years before current fiscal year	522	635
Prior	307	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	1,023	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	55	10
Prior	12	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	$ 67	$ 94

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Basic
Net (loss) income available to common shareholders	$ (33,354)	$ 21,340	$ (5,498)	$ 65,482
Less: income attributable to unvested stock-based compensation awards	(8)	(66)	(34)	(209)
Net earnings allocated to common shareholders	$ (33,362)	$ 21,274	$ (5,532)	$ 65,273
Weighted average shares outstanding, including unvested stock-based compensation awards (in shares)	14,364,909	14,489,970	14,461,819	14,541,772
Less: unvested stock-based compensation awards (in shares)	(179,146)	(200,948)	(186,890)	(206,738)
Weighted average shares outstanding - Basic (in shares)	14,185,763	14,289,022	14,274,929	14,335,034
Diluted
Net earnings allocated to common shareholders	$ (33,362)	$ 21,274	$ (5,532)	$ 65,273
Weighted average shares outstanding - Basic (in shares)	14,185,763	14,289,022	14,274,929	14,335,034
Plus: Incremental shares from assumed conversion of stock-based compensation awards (in shares)	38,985	78,127	44,906	75,498
Weighted average shares outstanding - Diluted (in shares)	14,224,748	14,367,149	14,319,835	14,410,532
Basic EPS (in dollars per share)	$ (2.35)	$ 1.49	$ (0.39)	$ 4.55
Diluted EPS (in dollars per share)	$ (2.35)	$ 1.48	$ (0.39)	$ 4.53

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earning per share (in shares)	53,490	369	39,266	4,719

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Schedule of Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Before-Tax Amount
Net unrealized gains/losses / Other comprehensive (loss) income	$ 25,815	$ (85,244)	$ 43,258	$ (248,031)
Tax (Expense) Benefit
Net unrealized gains/losses / Other comprehensive (loss) income	(6,324)	20,876	(10,598)	60,744
Net of Tax
Change in net unrealized gain (loss) during the period	(28,273)	(64,873)	(20,932)	(188,727)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	47,764	505	53,592	1,440
Other comprehensive income (loss)	19,491	(64,368)	32,660	(187,287)
Net unrealized gain/loss
Before-Tax Amount
Change in net unrealized gain (loss) during the period	(37,449)	(85,912)	(27,725)	(249,937)
Reclassification adjustment for net realized gain (loss) on sale of available-for-sale debt securities included in net income (loss)	62,932	49	69,984	49
Net unrealized gains/losses / Other comprehensive (loss) income	25,483	(85,863)	42,259	(249,888)
Tax (Expense) Benefit
Change in net unrealized gain (loss) during the period	9,176	21,039	6,793	61,210
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(15,419)	(12)	(17,146)	(12)
Net unrealized gains/losses / Other comprehensive (loss) income	(6,243)	21,027	(10,353)	61,198
Net of Tax
Change in net unrealized gain (loss) during the period	(28,273)	(64,873)	(20,932)	(188,727)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	47,513	37	52,838	37
Other comprehensive income (loss)	19,240	(64,836)	31,906	(188,690)
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 (loss)	279	565	837	1,695
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(68)	(138)	(205)	(415)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	211	427	632	1,280
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 (loss)	53	54	162	162
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(13)	(13)	(40)	(39)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	40	41	122	123
Employee benefit plans
Before-Tax Amount
Net unrealized gains/losses / Other comprehensive (loss) income	332	619	999	1,857
Tax (Expense) Benefit
Net unrealized gains/losses / Other comprehensive (loss) income	(81)	(151)	(245)	(454)
Net of Tax
Other comprehensive income (loss)	$ 251	$ 468	$ 754	$ 1,403

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Schedule of Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	$ 636,441	$ 624,318	$ 617,390	$ 728,941
Other comprehensive loss before reclassifications	(28,273)	(64,873)	(20,932)	(188,727)
Amounts reclassified from accumulated other comprehensive (loss) income	47,764	505	53,592	1,440
Other comprehensive income (loss)	19,491	(64,368)	32,660	(187,287)
Ending balances	612,356	572,959	612,356	572,959
Available-for- Sale Debt Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(166,137)	(138,414)	(178,803)	(14,560)
Other comprehensive loss before reclassifications	(28,273)	(64,873)	(20,932)	(188,727)
Amounts reclassified from accumulated other comprehensive (loss) income	47,513	37	52,838	37
Other comprehensive income (loss)	19,240	(64,836)	31,906	(188,690)
Ending balances	(146,897)	(203,250)	(146,897)	(203,250)
Employee Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(29,383)	(40,455)	(29,886)	(41,390)
Other comprehensive loss before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive (loss) income	251	468	754	1,403
Other comprehensive income (loss)	251	468	754	1,403
Ending balances	(29,132)	(39,987)	(29,132)	(39,987)
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(195,520)	(178,869)	(208,689)	(55,950)
Other comprehensive income (loss)	19,491	(64,368)	32,660	(187,287)
Ending balances	$ (176,029)	$ (243,237)	$ (176,029)	$ (243,237)

Other Comprehensive Income (L_5

Other Comprehensive Income (Loss) - Schedule of Amounts Reclassified Out of Each Component (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net loss on securities transactions	$ (62,967)	$ (95)	$ (70,019)	$ (179)
Tax (expense) benefit	8,304	(6,774)	619	(20,079)
Other operating expense	(13,466)	(12,237)	(41,403)	(37,286)
Total before tax	(41,627)	28,145	(6,024)	85,655
Net (loss) income attributable to Tompkins Financial Corporation	(33,354)	21,340	(5,498)	65,482
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 on securities transactions	(62,932)	(49)	(69,984)
Tax (expense) benefit	15,419	12	17,146	12
Total before tax				(49)
Net (loss) income attributable to Tompkins Financial Corporation	(47,513)	(37)	(52,838)	(37)
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	(279)	(565)	(837)	(1,695)
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	(53)	(54)	(162)	(162)
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	81	151	245	454
Total before tax	(332)	(619)	(999)	(1,857)
Net (loss) income attributable to Tompkins Financial Corporation	$ (251)	$ (468)	$ (754)	$ (1,403)

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pension Benefits
Components of net periodic benefit cost
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	819	496	2,456	1,489
Expected return on plan assets	(1,198)	(1,471)	(3,592)	(4,414)
Amortization of net retirement plan actuarial loss	289	304	867	913
Amortization of net retirement plan prior service (credit) cost	0	0	0	0
Net periodic benefit (income) cost	(90)	(671)	(269)	(2,012)
Life and Health
Components of net periodic benefit cost
Service cost	8	43	24	130
Interest cost	89	56	266	167
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	(10)	49	(30)	147
Amortization of net retirement plan prior service (credit) cost	(16)	(15)	(46)	(46)
Net periodic benefit (income) cost	71	133	214	398
SERP Benefits
Components of net periodic benefit cost
Service cost	11	19	32	58
Interest cost	287	203	861	610
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	0	212	0	635
Amortization of net retirement plan prior service (credit) cost	69	69	208	208
Net periodic benefit (income) cost	$ 367	$ 503	$ 1,101	$ 1,511

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Retirement Benefits [Abstract]
Amortization of amounts previously recognized in accumulated other comprehensive income (loss)	$ 754,000	$ 1,400,000
Contribution to pension plan	$ 0	$ 0

Other Income and Operating Ex_3

Other Income and Operating Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Other Income and Expenses [Abstract]
Reporting threshold for other income and operating expenses (percent, greater than)			1%
Noninterest Income
Other service charges	$ 645	$ 721	$ 1,909	$ 2,017
Earnings from corporate owned life insurance	(2)	(236)	1,167	357
Net gains on the sale of loans originated for sale	21	83	86	140
Other income	326	409	1,372	1,180
Total other income	990	977	4,534	3,694
Noninterest Expenses
Marketing expense	782	1,207	3,575	3,719
Professional fees	1,761	1,665	5,689	4,990
Legal fees	293	298	1,347	1,006
Technology expense	3,928	3,890	11,590	11,253
FDIC insurance	1,041	719	2,874	2,097
Cardholder expense	1,059	1,129	3,192	3,551
Other expenses	4,602	3,329	13,136	10,670
Other operating expense	$ 13,466	$ 12,237	$ 41,403	$ 37,286

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 20,667	$ 20,142	$ 57,865	$ 57,063
Noninterest Income (out-of-scope of ASC 606)	(62,291)	550	(66,474)	2,558
Total Noninterest Income	(41,624)	20,692	(8,609)	59,621
Commissions and Fees
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	10,301	9,827	26,796	25,663
Installment Billing
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	138	126	97	124
Refund of Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(60)	(133)	113	(151)
Contract Liabilities/Deferred Revenue
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	0	1	(298)	(266)
Contingent Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,018	1,004	2,870	3,201
Subtotal Insurance Revenues
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	11,397	10,825	29,578	28,571
Trust and Asset Management
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	3,423	3,209	10,494	9,834
Mutual Fund & Investment Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	919	1,128	3,035	4,016
Subtotal Investment Service Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	4,342	4,337	13,529	13,850
Service Charges on Deposit Accounts
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,754	1,917	5,140	5,452
Card Services Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	2,860	2,731	8,629	8,233
Other
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 314	$ 332	$ 989	$ 957

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Contract assets related to contingent income	$ 2.3	$ 2.9
Contract with customer, liability	$ 0.5	1.6
Performance obligation, description of timing	one year
Insurance
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 6.1	6.1
Wealth Management
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 2.7	$ 2.5

Financial Guarantees (Details)

Financial Guarantees (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Guarantees [Abstract]
Obligations to extend credit for loan commitments	$ 35.6	$ 35.8

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	9 Months Ended
	Sep. 30, 2023 office banking_Office segment
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	15
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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Interest income	$ 75,465	$ 63,670	$ 216,573	$ 183,799
Interest expense	24,452	5,559	59,418	10,812
Net Interest Income	51,013	58,111	157,155	172,987
Provision for credit loss expense	1,150	1,056	2,578	1,392
Noninterest income	(41,624)	20,692	(8,609)	59,621
Noninterest expense	49,866	49,602	151,992	145,561
(Loss)/Income Before Income Tax (Benefit)/Expense	(41,627)	28,145	(6,024)	85,655
Income tax (benefit) expense	(8,304)	6,774	(619)	20,079
Net (Loss)/Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	(33,323)	21,371	(5,405)	65,576
Less: Net income attributable to noncontrolling interests	31	31	93	94
Net (Loss)/Income Attributable to Tompkins Financial Corporation	(33,354)	21,340	(5,498)	65,482
Depreciation and amortization	2,790	2,732	8,208	7,977
Assets	7,691,162	7,779,941	7,691,162	7,779,941		$ 7,670,686
Goodwill	92,602	92,602	92,602	92,602		92,602
Other intangibles, net	2,421	2,932	2,421	2,932		2,708
Net loans and leases	5,385,524	5,163,664	5,385,524	5,163,664		5,222,977
Deposits	6,623,436	6,936,726	6,623,436	6,936,726		6,602,295
Total Equity	612,356	572,959	612,356	572,959	$ 636,441	$ 617,390	$ 624,318	$ 728,941
Operating Segments | Banking
Segment Reporting Information [Line Items]
Interest income	75,465	63,670	216,573	183,798
Interest expense	24,453	5,560	59,421	10,815
Net Interest Income	51,012	58,110	157,152	172,983
Provision for credit loss expense	1,150	1,056	2,578	1,392
Noninterest income	(57,007)	5,973	(50,687)	18,495
Noninterest expense	39,648	39,448	120,882	116,031
(Loss)/Income Before Income Tax (Benefit)/Expense	(46,793)	23,579	(16,995)	74,055
Income tax (benefit) expense	(9,701)	5,528	(3,565)	16,948
Net (Loss)/Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	(37,092)	18,051	(13,430)	57,107
Less: Net income attributable to noncontrolling interests	31	31	93	94
Net (Loss)/Income Attributable to Tompkins Financial Corporation	(37,123)	18,020	(13,523)	57,013
Depreciation and amortization	2,702	2,652	7,942	7,745
Assets	7,632,733	7,721,022	7,632,733	7,721,022
Goodwill	64,655	64,655	64,655	64,655
Other intangibles, net	967	1,137	967	1,137
Net loans and leases	5,385,524	5,163,664	5,385,524	5,163,664
Deposits	6,645,587	6,954,839	6,645,587	6,954,839
Total Equity	545,037	511,298	545,037	511,298
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	1	1	3	4
Interest expense	0	0	0	0
Net Interest Income	1	1	3	4
Provision for credit loss expense	0	0	0	0
Noninterest income	11,529	10,953	29,963	28,959
Noninterest expense	7,109	7,178	21,526	20,492
(Loss)/Income Before Income Tax (Benefit)/Expense	4,421	3,776	8,440	8,471
Income tax (benefit) expense	1,213	1,052	2,323	2,361
Net (Loss)/Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	3,208	2,724	6,117	6,110
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net (Loss)/Income Attributable to Tompkins Financial Corporation	3,208	2,724	6,117	6,110
Depreciation and amortization	44	44	133	132
Assets	46,222	46,807	46,222	46,807
Goodwill	19,866	19,866	19,866	19,866
Other intangibles, net	1,416	1,742	1,416	1,742
Net loans and leases	0	0	0	0
Deposits	0	0	0	0
Total Equity	36,745	35,625	36,745	35,625
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	4,414	4,342	13,771	13,874
Noninterest expense	3,668	3,552	11,240	10,745
(Loss)/Income Before Income Tax (Benefit)/Expense	746	790	2,531	3,129
Income tax (benefit) expense	184	194	623	770
Net (Loss)/Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation	562	596	1,908	2,359
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net (Loss)/Income Attributable to Tompkins Financial Corporation	562	596	1,908	2,359
Depreciation and amortization	44	36	133	100
Assets	28,730	28,761	28,730	28,761
Goodwill	8,081	8,081	8,081	8,081
Other intangibles, net	38	53	38	53
Net loans and leases	0	0	0	0
Deposits	0	0	0	0
Total Equity	30,574	26,036	30,574	26,036
Intercompany
Segment Reporting Information [Line Items]
Interest income	(1)	(1)	(3)	(3)
Interest expense	(1)	(1)	(3)	(3)
Net Interest Income	0	0	0	0
Provision for credit loss expense	0	0	0	0
Noninterest income	(560)	(576)	(1,656)	(1,707)
Noninterest expense	(559)	(576)	(1,656)	(1,707)
(Loss)/Income Before Income Tax (Benefit)/Expense	(1)	0	0	0
Income tax (benefit) expense	0	0	0	0
Net (Loss)/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 (Loss)/Income Attributable to Tompkins Financial Corporation	(1)	0	0	0
Depreciation and amortization	0	0	0	0
Assets	(16,523)	(16,649)	(16,523)	(16,649)
Goodwill	0	0	0	0
Other intangibles, net	0	0	0	0
Net loans and leases	0	0	0	0
Deposits	(22,151)	(18,113)	(22,151)	(18,113)
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	Sep. 30, 2023	Dec. 31, 2022
Assets
Equity securities, at fair value	$ 741	$ 777
Designated as Hedging Instrument
Assets
Derivative asset	3,991	0
Not Designated as Hedging Instrument
Assets
Derivative asset	47	0
Liabilities
Derivatives not designated as hedging instruments	56	21
Recurring | Level 1
Assets
Available-for-sale securities	0	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | Level 1 | Designated as Hedging Instrument
Assets
Derivative asset	0
Recurring | Level 1 | Not Designated as Hedging Instrument
Assets
Derivative asset	0
Recurring | Level 2
Assets
Available-for-sale securities	1,388,510	1,594,967
Liabilities
Derivatives not designated as hedging instruments	56	21
Recurring | Level 2 | Designated as Hedging Instrument
Assets
Derivative asset	3,991
Recurring | Level 2 | Not Designated as Hedging Instrument
Assets
Derivative asset	47
Recurring | Level 3
Assets
Available-for-sale securities	0	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | Level 3 | Designated as Hedging Instrument
Assets
Derivative asset	0
Recurring | Level 3 | Not Designated as Hedging Instrument
Assets
Derivative asset	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	107,294	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	459,941	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	77,237	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	45,399	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	696,309	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	2,330	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	741	777
Recurring | Fair Value
Assets
Available-for-sale securities	1,388,510	1,594,967
Liabilities
Derivatives not designated as hedging instruments	56	21
Recurring | Fair Value | Designated as Hedging Instrument
Assets
Derivative asset	3,991
Recurring | Fair Value | Not Designated as Hedging Instrument
Assets
Derivative asset	47
Recurring | Fair Value | U.S. Treasuries
Assets
Available-for-sale securities	107,294	167,251
Recurring | Fair Value | Obligations of U.S. Government sponsored entities
Assets
Available-for-sale securities	459,941	601,167
Recurring | Fair Value | Obligations of U.S. states and political subdivisions
Assets
Available-for-sale securities	77,237	85,281
Recurring | Fair Value | U.S. Government agencies
Assets
Available-for-sale securities	45,399	52,668
Recurring | Fair Value | U.S. Government sponsored entities
Assets
Available-for-sale securities	696,309	686,222
Recurring | Fair Value | U.S. corporate debt securities
Assets
Available-for-sale securities	2,330	2,378
Recurring | Fair Value | Equity securities
Assets
Equity securities, at fair value	$ 741	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans		$ 8,099	$ 3,742	$ 10,138
Gain (losses) from fair value changes on impaired loans		0	826	59
Other real estate owned	$ 0	247	0	247
Gain (losses) from fair value changes on other real estate owned	1	27	23	49
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
Other real estate owned	0	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
Other real estate owned	0		0
Significant unobservable inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans		8,099	3,742	10,138
Other real estate owned	$ 0	$ 247	$ 0	$ 247

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details)	Sep. 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	Sep. 30, 2023	Dec. 31, 2022
Financial Assets:
Securities - held-to-maturity	$ 252,978	$ 261,692
FHLB and other stock	19,985	17,720
Financial Liabilities:
Time deposits	880,412	631,411
Fed funds purchased and securities sold under agreements to repurchase	56,120	56,278
Other borrowings	296,800	291,300
Level 1
Financial Assets:
Cash and cash equivalents	140,216	77,837
Securities - held-to-maturity	0	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
Fed funds purchased and securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Accrued interest payable	0	0
Level 2
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	252,978	261,692
FHLB and other stock	19,985	17,720
Accrued interest receivable	26,535	24,865
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	869,728	616,488
Other deposits	5,743,024	5,970,884
Fed funds purchased and securities sold under agreements to repurchase	56,120	56,278
Other borrowings	293,922	289,234
Accrued interest payable	2,392	1,420
Level 3
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	0	0
FHLB and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	4,994,285	4,939,246
Financial Liabilities:
Time deposits	0	0
Other deposits	0	0
Fed funds purchased and securities sold under agreements to repurchase	0	0
Other borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial Assets:
Cash and cash equivalents	140,216	77,837
Securities - held-to-maturity	312,385	312,344
FHLB and other stock	19,985	17,720
Accrued interest receivable	26,535	24,865
Loans/leases, net	5,385,524	5,222,977
Financial Liabilities:
Time deposits	880,412	631,411
Other deposits	5,743,024	5,970,884
Fed funds purchased and securities sold under agreements to repurchase	56,120	56,278
Other borrowings	296,800	291,300
Accrued interest payable	2,392	1,420
Fair Value
Financial Assets:
Cash and cash equivalents	140,216	77,837
Securities - held-to-maturity	252,978	261,692
FHLB and other stock	19,985	17,720
Accrued interest receivable	26,535	24,865
Loans/leases, net	4,994,285	4,939,246
Financial Liabilities:
Time deposits	869,728	616,488
Other deposits	5,743,024	5,970,884
Fed funds purchased and securities sold under agreements to repurchase	56,120	56,278
Other borrowings	293,922	289,234
Accrued interest payable	$ 2,392	$ 1,420

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities - Cumulative Basis Adjustment For Fair Value Hedges (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	$ 146,125
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	(3,875)
Amortized cost basis of the closed portfolios used in these hedging relationships	775,000
Designated hedged items, amount	150,000
Fixed Rate Loans
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	146,125
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	$ (3,875)

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities - Fair Value Hedges of Interest Rate Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, fair value	$ 3,991	$ 0
Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, fair value	47	0
Derivative liabilities, fair value	$ 56	$ 21
Interest Rate Products
Derivatives, Fair Value [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Accrued interest and other assets	Accrued interest and other assets
Derivative Liability, Statement of Financial Position [Extensible Enumeration]	Other liabilities
Interest Rate Products | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	$ 150,000	$ 0
Derivative assets, fair value	3,991	0
Interest Rate Products | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	2,842	0
Derivative assets, fair value	47	$ 0
Derivative liabilities, notional amount	2,842
Derivative liabilities, fair value	$ 49
Risk Participation Agreement
Derivatives, Fair Value [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Accrued interest and other assets	Accrued interest and other assets
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 assets, notional amount	$ 0	$ 0
Derivative assets, fair value	0	0
Derivative liabilities, notional amount	7,499	7,499
Derivative liabilities, fair value	$ 7	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Gain or (loss) on fair value hedging relationships in Subtopic 815-20
Hedged items	$ (555)	$ 0	$ (3,875)	$ 0
Derivatives designated as hedging instruments	1,202	0	4,827	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	$ 647	$ 0	$ 952	$ 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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 10	$ 15	$ 12	$ 56
Other income / (expense)
Derivative Instruments, Gain (Loss) [Line Items]
Fee Income	70	0	70	0
Interest Rate Products | Other income / (expense)
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	(2)	0	(2)	0
Risk Participation Agreement | Other income / (expense)
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ 12	$ 15	$ 14	$ 56

Derivatives and Hedging Activ_7

Derivatives and Hedging Activities - Narrative (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair value of derivatives in a net liability position	$ 0
Collateral posted from counterparty	$ 4,200