Tompkins Financial (TMP) 10-Q 6 Nov 24 2024 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2024	Nov. 04, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
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		14,393,682
Entity Central Index Key	0001005817
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and noninterest bearing balances due from banks	$ 110,375	$ 67,212
Interest bearing balances due from banks	21,945	12,330
Cash and Cash Equivalents	132,320	79,542
Available-for-sale debt securities, at fair value (amortized cost of $1,410,405 at September 30, 2024 and $1,548,482 at December 31, 2023)	1,309,279	1,416,650
Held-to-maturity debt securities, at amortized cost (fair value of $276,599 at September 30, 2024 and $267,455 December 31, 2023)	312,446	312,401
Equity securities, at fair value (amortized cost $801 at September 30, 2024 and $787 at December 31, 2023)	801	787
Total loans and leases, net of unearned income and deferred costs and fees	5,881,261	5,605,935
Less: Allowance for credit losses	55,384	51,584
Net Loans and Leases	5,825,877	5,554,351
Federal Home Loan Bank and other stock	30,936	33,719
Bank premises and equipment, net	77,603	79,687
Corporate owned life insurance	75,966	67,884
Goodwill	92,602	92,602
Other intangible assets, net	2,238	2,327
Accrued interest and other assets	146,359	179,799
Total Assets	8,006,427	7,819,749
Interest bearing:
Checking, savings and money market	3,655,041	3,484,878
Time	1,042,007	998,013
Noninterest bearing	1,880,848	1,916,956
Total Deposits	6,577,896	6,399,847
Federal funds purchased and securities sold under agreements to repurchase	67,506	50,996
Other borrowings	539,327	602,100
Other liabilities	100,350	96,872
Total Liabilities	7,285,079	7,149,815
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $0.10 per share: Authorized 25,000,000 shares; Issued: 14,426,922 at September 30, 2024; and 14,441,830 at December 31, 2023	1,443	1,444
Additional paid-in capital	299,741	297,183
Retained earnings	526,423	501,510
Accumulated other comprehensive loss	(101,200)	(125,005)
Treasury stock, at cost – 129,317 shares at September 30, 2024, and 132,097 shares at December 31, 2023	(6,552)	(6,610)
Total Tompkins Financial Corporation Shareholders’ Equity	719,855	668,522
Noncontrolling interests	1,493	1,412
Total Equity	721,348	669,934
Total Liabilities and Equity	$ 8,006,427	$ 7,819,749

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Available-for-sale securities, at amortized cost	$ 1,410,405	$ 1,548,482
Securities - held-to-maturity	276,599	267,455
Equity securities, at amortized cost	$ 801	$ 787
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)	14,426,922	14,441,830
Treasury stock, shares (in shares)	129,317	132,097

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
INTEREST AND DIVIDEND INCOME
Loans	$ 77,814	$ 67,030	$ 223,059	$ 191,399
Due from banks	168	125	506	447
Available-for-sale debt securities	9,037	6,599	28,019	19,960
Held-to-maturity debt securities	1,222	1,221	3,659	3,654
Federal Home Loan Bank and other stock	888	490	2,309	1,113
Total Interest and Dividend Income	89,129	75,465	257,552	216,573
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more	4,158	3,158	12,216	7,472
Other deposits	22,553	16,348	64,213	39,861
Federal funds purchased and securities sold under agreements to repurchase	11	15	35	44
Other borrowings	9,214	4,931	26,267	12,041
Total Interest Expense	35,936	24,452	102,731	59,418
Net Interest Income	53,193	51,013	154,821	157,155
Less: Provision for credit loss expense	2,174	1,150	5,200	2,578
Net Interest Income After Provision for Credit Loss Expense	51,019	49,863	149,621	154,577
NONINTEREST INCOME
Insurance commissions and fees	11,283	11,397	30,629	29,578
Wealth management fees	4,925	4,342	14,711	13,529
Service charges on deposit accounts	1,872	1,754	5,434	5,140
Card services income	2,921	2,860	9,138	8,629
Other income	2,299	990	7,321	4,534
Net gain (loss) on securities transactions	85	(62,967)	65	(70,019)
Total Noninterest Income	23,385	(41,624)	67,298	(8,609)
NONINTEREST EXPENSE
Salaries and wages	25,664	23,811	75,280	73,660
Other employee benefits	6,276	7,319	19,232	20,707
Net occupancy expense of premises	3,065	3,108	9,761	9,734
Furniture and fixture expense	1,797	2,079	5,832	6,238
Amortization of intangible assets	86	83	242	250
Other operating expense	12,989	13,466	39,329	41,403
Total Noninterest Expenses	49,877	49,866	149,676	151,992
Income/(Loss) Before Income Tax Expense/(Benefit)	24,527	(41,627)	67,243	(6,024)
Income Tax Expense/(Benefit)	5,858	(8,304)	15,958	(619)
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	18,669	(33,323)	51,285	(5,405)
Less: Net Income Attributable to Noncontrolling Interests	31	31	93	93
Net Income/(Loss) Attributable to Tompkins Financial Corporation	$ 18,638	$ (33,354)	$ 51,192	$ (5,498)
Basic Earnings (Loss) Per Share (in dollars per share)	$ 1.31	$ (2.35)	$ 3.60	$ (0.39)
Diluted Earnings (Loss) Per Share (in dollars per share)	$ 1.30	$ (2.35)	$ 3.59	$ (0.39)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	$ 18,669	$ (33,323)	$ 51,285	$ (5,405)
Available-for-sale debt securities:
Change in net unrealized loss during the period	34,300	(28,273)	23,221	(20,932)
Reclassification adjustment for net realized (gain) loss on sale of available-for-sale debt securities included in net income	(38)	47,513	(38)	52,838
Employee benefit plans:
Amortization of net retirement plan actuarial loss	173	211	518	632
Amortization of net retirement plan prior service cost	35	40	104	122
Other comprehensive income	34,470	19,491	23,805	32,660
Subtotal comprehensive income (loss) attributable to noncontrolling interests and Tompkins Financial Corporation	53,139	(13,832)	75,090	27,255
Less: Net income attributable to noncontrolling interests	31	31	93	93
Total comprehensive income (loss) attributable to Tompkins Financial Corporation	$ 53,108	$ (13,863)	$ 74,997	$ 27,162

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
OPERATING ACTIVITIES
Net income (loss) attributable to Tompkins Financial Corporation	$ 51,192	$ (5,498)
Provision for credit loss expense	5,200	2,578
Depreciation and amortization of premises, equipment, and software	7,834	8,208
Amortization of intangible assets	242	250
Earnings from corporate owned life insurance	(2,290)	(1,167)
Net amortization on securities	(850)	2,692
Amortization/accretion related to purchase accounting	(616)	(508)
Net (gain) loss on securities transactions	(65)	70,019
Net gain on sale of loans originated for sale	(701)	(86)
Proceeds from sale of loans originated for sale	30,224	3,276
Loans originated for sale	(30,949)	(3,345)
Net gain on sale of bank premises and equipment	(218)	(79)
Net excess tax (expense) benefit from stock based compensation	(191)	(10)
Stock-based compensation expense	2,693	2,945
Increase in accrued interest receivable	(2,087)	(1,670)
Increase in accrued interest payable	483	972
Other, net	11,816	(8,505)
Net Cash Provided by Operating Activities	71,717	70,072
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities	149,012	111,097
Proceeds from sales of available-for-sale debt securities	39,952	440,488
Purchases of available-for-sale debt securities	(50,032)	(375,585)
Net increase in loans	(274,267)	(168,400)
Proceeds from sale/redemptions of Federal Home Loan Bank stock	86,540	90,702
Purchases of Federal Home Loan Bank and other stock	(83,757)	(92,967)
Proceeds from sale of bank premises and equipment	294	123
Purchases of bank premises, equipment and software	(4,624)	(5,308)
Purchase of corporate owned life insurance	(5,746)	0
Proceeds from redemption of corporate owned life insurance	17,993	20
Other, net	(413)	463
Net Cash (Used in) Provided by Investing Activities	(125,048)	633
FINANCING ACTIVITIES
Net increase (decrease) in demand, money market, and savings deposits	134,055	(227,860)
Net increase in time deposits	44,343	249,361
Net increase (decrease) in Federal funds purchased and securities sold under agreements to repurchase	16,510	(158)
Increase in other borrowings	501,027	145,100
Repayment of other borrowings	(563,800)	(139,600)
Cash dividends	(25,907)	(26,041)
Common stock issued	122	0
Repurchase of common stock	0	(8,703)
Net shares issued related to restricted stock awards	(200)	(307)
Net proceeds from exercise of stock options	(41)	(118)
Net Cash Provided by (Used in) Financing Activities	106,109	(8,326)
Net Increase in Cash and Cash Equivalents	52,778	62,379
Cash and cash equivalents at beginning of period	79,542	77,837
Total Cash and Cash Equivalents at End of Period	132,320	140,216
Supplemental Information:
Cash paid during the year for - Interest	102,596	58,806
Cash paid during the year for - Taxes	8,249	9,907
Transfer of loans to other real estate owned	81	0
Right-of-use assets obtained in exchange for new lease liabilities	$ 893	$ 428

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Adjustment due to the adoption of ASU 2023-02	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained Earnings Adjustment due to the adoption of ASU 2023-02	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Non- controlling Interests
Beginning balances at Dec. 31, 2022	$ 617,390		$ 1,456	$ 302,763	$ 526,727		$ (208,689)	$ (6,279)	$ 1,412
Beginning balances (Accounting Standards Update 2022-02) at Dec. 31, 2022		$ (65)				$ (65)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	(5,405)				(5,498)				93
Other comprehensive income	32,660						32,660
Total Comprehensive Income (loss)	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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2022-02
Beginning balances at Dec. 31, 2022	$ 617,390		1,456	302,763	526,727		(208,689)	(6,279)	1,412
Beginning balances (Accounting Standards Update 2022-02) at Dec. 31, 2022		(65)				(65)
Ending balances at Dec. 31, 2023	$ 669,934		1,444	297,183	501,510		(125,005)	(6,610)	1,412
Ending balances (Accounting Standards Update 2023-02) at Dec. 31, 2023		$ (71)				$ (71)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2023-02
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 attributable to noncontrolling interests and Tompkins Financial Corporation	(33,323)				(33,354)				31
Other comprehensive income	19,491						19,491
Total Comprehensive Income (loss)	(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
Beginning balances at Dec. 31, 2023	669,934		1,444	297,183	501,510		(125,005)	(6,610)	1,412
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	51,285				51,192				93
Other comprehensive income	23,805						23,805
Total Comprehensive Income (loss)	75,090
Cash dividends	(26,208)				(26,208)
Net exercise of stock options	(41)			(41)
Treasury stock issued	164			122				42
Stock-based compensation expense	2,692			2,692
Directors deferred compensation plan	0			(16)				16
Restricted stock activity	(200)		(1)	(199)
Partial repurchase of noncontrolling interest	(12)								(12)
Ending balances at Sep. 30, 2024	721,348		1,443	299,741	526,423		(101,200)	(6,552)	1,493
Beginning balances at Jun. 30, 2024	676,093		1,443	298,647	516,566		(135,670)	(6,356)	1,463
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to noncontrolling interests and Tompkins Financial Corporation	18,669				18,638				31
Other comprehensive income	34,470						34,470
Total Comprehensive Income (loss)	53,139
Cash dividends	(8,781)				(8,781)
Net exercise of stock options	(41)			(41)
Treasury stock issued	57			41				16
Stock-based compensation expense	977			977
Directors deferred compensation plan	0			212				(212)
Restricted stock activity	(95)			(95)
Partial repurchase of noncontrolling interest	(1)								(1)
Ending balances at Sep. 30, 2024	$ 721,348		$ 1,443	$ 299,741	$ 526,423		$ (101,200)	$ (6,552)	$ 1,493

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.61	$ 0.60	$ 1.82	$ 1.80
Net exercise of stock options (in shares)	754		754	1,824
Common stock repurchased and returned to unissued status (in shares)		41,781		150,000
Treasury stock issued (in shares)	1,253		3,243
Directors deferred compensation plan (in shares)	4,150	3,831	463	653
Restricted stock activity (in shares)	(2,956)	13,545	15,662	21,478

Business

Business	9 Months Ended
	Sep. 30, 2024
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, 2024, 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 those 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, 2024
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 policy that management considers critical in this respect is the determination of the allowance for credit losses. 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, 2024. 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, 2023. Cash and cash equivalents in the consolidated statements of cash flow include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, and money market funds. Management regularly evaluates the credit risk associated with the counterparties to these transactions and believes that the Company is not exposed to any significant credit risk on cash and cash equivalents. The Company has evaluated subsequent events for potential recognition and/or disclosure, and determined that no further disclosures were required. The consolidated financial information included herein combines the results of operations, assets, liabilities, and shareholders’ equity of the Company and its subsidiaries. Amounts in the prior periods’ unaudited consolidated financial statements are reclassified when necessary to conform to the current periods’ presentation. All significant intercompany balances and transactions are eliminated in consolidation. Newly Adopted Accounting Standards ASU No. 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." This update will allow reporting entities to consistently account for equity investments made primarily for the purpose of receiving income tax credits or other income tax benefits. This update applies to all reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a low income housing tax credit ("LIHTC") structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC specific guidance removed from Subtopic 323-740 has been applied. Additionally, the disclosure requirements apply to investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method (including investments within that elected program that do not meet the conditions to apply the proportional amortization method). The amendments in this Update permit reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023 and interim periods in those years. The adoption of ASU 2023-02 on January 1, 2024 did not have a material effect on the Company's financial statements. Transition for existing tax credits that qualify must be recognized using either a modified retrospective transition or a retrospective transition for all existing tax investments still expected to provide tax benefits and elected under ASU 2023-02 to apply the proportional amortization method. The Company has elected to treat all existing tax credit investments requiring adjustment under ASU 2023-02 using the modified retrospective method approach. The Company had recorded investments in 2 separate LIHTC structures as of September 30, 2024 totaling $2.2 million already using proportional amortization, with a $58,000 benefit recorded to income tax expense in the nine months ending September 30, 2024 and $41,000 benefit for the nine months ending September 30, 2023. In addition, the Company has a historic rehabilitation tax credit that was previously recorded using the equity investment accounting method and had no residual book value or financial impact in either the current or prior year. The ASU 2023-02 day 1 adoption entry for this tax credit included the recording of a $40,000 investment and the write-off of a $444,000 gross timing difference (tax effective at $111,000) with a corresponding $71,000 reduction to retained earnings. The Company has also elected to treat the following categories of tax credit investments under the proportional amortization method: • LIHTC- Low Income Housing Tax Credits • New Market Tax Credits • Historic Rehabilitation Tax Credit • Renewable Energy Tax Credit • State Specific Tax Credits Accounting Standards Pending Adoption ASU No. 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." The amendments in this update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2024 and interim periods in those years, and its adoption is not expected to have a significant effect on our financial statements or disclosures. ASU No. 2023-09, "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this update related to the rate reconciliation and income taxes paid disclosures improve the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 and interim periods in those years, and its adoption, other than to meet the new disclosure requirements, is not expected to have a material impact on the Company's consolidated financial statements. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Securities

Securities	9 Months Ended
	Sep. 30, 2024
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, 2024 and December 31, 2023: Available-for-Sale Debt Securities September 30, 2024 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 85,036 $ 380 $ 3,305 $ 82,111 Obligations of U.S. Government sponsored entities 408,292 8,241 16,328 400,205 Obligations of U.S. states and political subdivisions 86,583 14 7,079 79,518 Mortgage-backed securities – residential, issued by U.S. Government agencies 70,886 12 3,798 67,100 U.S. Government sponsored entities 757,108 3,720 82,875 677,953 U.S. corporate debt securities 2,500 0 108 2,392 Total available-for-sale debt securities $ 1,410,405 $ 12,367 $ 113,493 $ 1,309,279 Available-for-Sale Debt Securities December 31, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 114,418 $ 495 $ 5,009 $ 109,904 Obligations of U.S. Government sponsored entities 472,286 6,449 22,277 456,458 Obligations of U.S. states and political subdivisions 89,999 2 8,077 81,924 Mortgage-backed securities – residential, issued by U.S. Government agencies 49,976 8 4,744 45,240 U.S. Government sponsored entities 819,303 2,422 100,895 720,830 U.S. corporate debt securities 2,500 0 206 2,294 Total available-for-sale debt securities $ 1,548,482 $ 9,376 $ 141,208 $ 1,416,650 Held-to-Maturity Debt Securities The following tables summarize held-to-maturity debt securities held by the Company at September 30, 2024 and December 31, 2023: Held-to-Maturity Debt Securities September 30, 2024 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,103 $ 0 $ 8,956 $ 77,147 Obligations of U.S. Government sponsored entities 226,343 0 26,891 199,452 Total held-to-maturity debt securities $ 312,446 $ 0 $ 35,847 $ 276,599 Held-to-Maturity Debt Securities December 31, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,266 $ 0 $ 11,051 $ 75,215 Obligations of U.S. Government sponsored entities 226,135 0 33,895 192,240 Total held-to-maturity debt securities $ 312,401 $ 0 $ 44,946 $ 267,455 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 $50,300 for both the three and nine months ended September 30, 2024 and $0 for both the three and nine months ended September 30, 2023. Realized losses on sales of available-for-sale debt securities were $0 for both the three and nine months ended September 30, 2024, and $62.9 million and $70.0 million for the three and nine months ended September 30, 2023, respectively. The amortized cost of available-for-sale debt securities sold during both the three and nine months ended September 30, 2024 were $39.9 million , compared to $429.6 million and $510.5 million of available-for-sale debt securities sold during the three and nine months ended September 30, 2023, respectively. Sales of available-for-sale debt securities were the result of general investment portfolio, interest rate risk and balance sheet management. Proceeds from the sale of available-for-sale debt securities were $40.0 million for both the three and nine months ended September 30, 2024 and $366.7 million and $440.5 million for the three and nine months ended September 30, 2023, respectively. 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, 2024 and September 30, 2023. The Company also recognized net gains of $34,700 and $14,300 for the three and nine months ended September 30, 2024, respectively, compared to net losses of $36,700 and $35,700 for the three and nine months ended September 30, 2023, 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, 2024 , and December 31, 2023: September 30, 2024 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 $ 67,465 $ 3,305 $ 67,465 $ 3,305 Obligations of U.S. Government sponsored entities 0 0 201,802 16,328 201,802 16,328 Obligations of U.S. states and political subdivisions 0 0 75,370 7,079 75,370 7,079 Mortgage-backed securities – residential, issued by U.S. Government agencies 27,779 63 39,010 3,735 66,789 3,798 U.S. Government sponsored entities 5,562 31 560,180 82,844 565,742 82,875 U.S. corporate debt securities 0 0 2,392 108 2,392 108 Total available-for-sale debt securities $ 33,341 $ 94 $ 946,219 $ 113,399 $ 979,560 $ 113,493 December 31, 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 $ 65,663 $ 5,009 $ 65,663 $ 5,009 Obligations of U.S. Government sponsored entities 14,453 110 220,913 22,167 235,366 22,277 Obligations of U.S. states and political subdivisions 10,572 106 69,601 7,971 80,173 8,077 Mortgage-backed securities – residential, issued by U.S. Government agencies 1,145 4 43,764 4,740 44,909 4,744 U.S. Government sponsored entities 5,659 66 609,456 100,829 615,115 100,895 U.S. corporate debt securities 0 0 2,294 206 2,294 206 Total available-for-sale debt securities $ 31,829 $ 286 $ 1,011,691 $ 140,922 $ 1,043,520 $ 141,208 The following table summarizes held-to-maturity debt securities that had unrealized losses at September 30, 2024 and December 31, 2023: September 30, 2024 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 $ 77,147 $ 8,956 $ 77,147 $ 8,956 Obligations of U.S. Government sponsored entities 0 0 199,452 26,891 199,452 26,891 Total held-to-maturity debt securities $ 0 $ 0 $ 276,599 $ 35,847 $ 276,599 $ 35,847 December 31, 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 $ 75,215 $ 11,051 $ 75,215 $ 11,051 Obligations of U.S. Government sponsored entities 0 0 192,240 33,895 192,240 33,895 Total held-to-maturity debt securities $ 0 $ 0 $ 267,455 $ 44,946 $ 267,455 $ 44,946 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. 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, 2024, 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, 2024 or December 31, 2023. 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. 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, 2024 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 109,842 $ 108,632 Due after one year through five years 226,448 219,556 Due after five years through ten years 223,794 217,790 Due after ten years 22,327 18,248 Total 582,411 564,226 Mortgage-backed securities 827,994 745,053 Total available-for-sale debt securities $ 1,410,405 $ 1,309,279 December 31, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 99,242 $ 98,650 Due after one year through five years 307,093 296,279 Due after five years through ten years 245,617 233,569 Due after ten years 27,251 22,082 Total 679,203 650,580 Mortgage-backed securities 869,279 766,070 Total available-for-sale debt securities $ 1,548,482 $ 1,416,650 September 30, 2024 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after one year through five years $ 76,717 $ 68,743 Due after five years through ten years 235,729 207,856 Total held-to-maturity debt securities $ 312,446 $ 276,599 December 31, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,401 $ 267,455 Total held-to-maturity debt securities $ 312,401 $ 267,455 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 $30.8 million and $95,000, respectively, at September 30, 2024. 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, 2024, we determined that no impairment write-downs were required.

Loans and Leases

Loans and Leases	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Loans and Leases	Loans and Leases Loans and leases at September 30, 2024 and December 31, 2023 were as follows: (In thousands) 9/30/2024 12/31/2023 Commercial and industrial Agriculture $ 90,146 $ 101,211 Commercial and industrial other 799,847 721,890 PPP loans 214 404 Subtotal commercial and industrial 890,207 823,505 Commercial real estate Construction 371,022 303,406 Agriculture 209,342 221,670 Commercial real estate other 2,730,074 2,587,591 Subtotal commercial real estate 3,310,438 3,112,667 Residential real estate Home equity 200,369 188,316 Mortgages 1,371,738 1,373,275 Subtotal residential real estate 1,572,107 1,561,591 Consumer and other Indirect 337 841 Consumer and other 100,312 96,942 Subtotal consumer and other 100,649 97,783 Leases 13,094 15,383 Total loans and leases 5,886,495 5,610,929 Less: unearned income and deferred costs and fees (5,234) (4,994) Total loans and leases, net of unearned income and deferred costs and fees $ 5,881,261 $ 5,605,935 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, 2023. 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, 2023. 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, 2024 and December 31, 2023: September 30, 2024 (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 $ 90,146 $ 90,146 Commercial and industrial other 826 1,059 2,083 3,968 795,879 799,847 PPP loans 0 0 0 0 214 214 Subtotal commercial and industrial 826 1,059 2,083 3,968 886,239 890,207 Commercial real estate Construction 0 0 0 0 371,022 371,022 Agriculture 84 147 0 231 209,111 209,342 Commercial real estate other 166 2,510 23,301 25,977 2,704,097 2,730,074 Subtotal commercial real estate 250 2,657 23,301 26,208 3,284,230 3,310,438 Residential real estate Home equity 465 0 1,832 2,297 198,072 200,369 Mortgages 20 853 9,586 10,459 1,361,279 1,371,738 Subtotal residential real estate 485 853 11,418 12,756 1,559,351 1,572,107 Consumer and other Indirect 7 22 5 34 303 337 Consumer and other 640 232 235 1,107 99,205 100,312 Subtotal consumer and other 647 254 240 1,141 99,508 100,649 Leases 0 0 0 0 13,094 13,094 Total loans and leases 2,208 4,823 37,042 44,073 5,842,422 5,886,495 Less: unearned income and deferred costs and fees 0 0 0 0 (5,234) (5,234) Total loans and leases, net of unearned income and deferred costs and fees $ 2,208 $ 4,823 $ 37,042 $ 44,073 $ 5,837,188 $ 5,881,261 December 31, 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 $ 101,211 $ 101,211 Commercial and industrial other 389 887 2,124 3,400 718,490 721,890 PPP loans 0 0 0 0 404 404 Subtotal commercial and industrial 389 887 2,124 3,400 820,105 823,505 Commercial real estate Construction 0 0 0 0 303,406 303,406 Agriculture 61 0 0 61 221,609 221,670 Commercial real estate other 290 0 25,056 25,346 2,562,245 2,587,591 Subtotal commercial real estate 351 0 25,056 25,407 3,087,260 3,112,667 Residential real estate Home equity 466 211 1,968 2,645 185,671 188,316 Mortgages 1,353 111 6,916 8,380 1,364,895 1,373,275 Subtotal residential real estate 1,819 322 8,884 11,025 1,550,566 1,561,591 Consumer and other Indirect 7 11 11 29 812 841 Consumer and other 302 122 270 694 96,248 96,942 Subtotal consumer and other 309 133 281 723 97,060 97,783 Leases 0 0 0 0 15,383 15,383 Total loans and leases 2,868 1,342 36,345 40,555 5,570,374 5,610,929 Less: unearned income and deferred costs and fees 0 0 0 0 (4,994) (4,994) Total loans and leases, net of unearned income and deferred costs and fees $ 2,868 $ 1,342 $ 36,345 $ 40,555 $ 5,565,380 $ 5,605,935 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, 2024 and December 31, 2023: September 30, 2024 (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 $ 0 $ 2,223 $ 0 Subtotal commercial and industrial 0 2,223 0 Commercial real estate Agriculture 0 132 0 Commercial real estate other 40,373 43,861 0 Subtotal commercial real estate 40,373 43,993 0 Residential real estate Home equity 0 2,992 0 Mortgages 0 13,021 5 Subtotal residential real estate 0 16,013 5 Consumer and other Indirect 0 16 0 Consumer and other 0 136 188 Subtotal consumer and other 0 152 188 Total loans and leases $ 40,373 $ 62,381 $ 193 December 31, 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 $ 0 $ 2,253 $ 0 Subtotal commercial and industrial 0 2,273 0 Commercial real estate Agriculture 0 170 0 Commercial real estate other 42,038 44,280 0 Subtotal commercial real estate 42,038 44,450 0 Residential real estate Home equity 0 3,230 0 Mortgages 0 11,942 0 Subtotal residential real estate 0 15,172 0 Consumer and other Indirect 0 40 0 Consumer and other 0 230 101 Subtotal consumer and other 0 270 101 Total loans and leases $ 42,038 $ 62,165 $ 101

Allowance for Credit Losses

Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2024
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, 2024 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 tables detail activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2024 and 2023. 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, 2024 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,412 $ 32,559 $ 11,569 $ 1,451 $ 68 $ 53,059 Charge-offs (253) 0 0 (796) 0 (1,049) Recoveries 11 3 5 118 0 137 Provision (credit) for credit loss expense 444 1,302 802 694 (5) 3,237 Ending Balance $ 7,614 $ 33,864 $ 12,376 $ 1,467 $ 63 $ 55,384 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 Nine Months Ended September 30, 2024 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,667 $ 31,581 $ 11,700 $ 1,557 $ 79 $ 51,584 Charge-offs (283) 0 0 (1,867) 0 (2,150) Recoveries 29 6 130 336 0 501 Provision (credit) for credit loss expense 1,201 2,277 546 1,441 (16) 5,449 Ending Balance $ 7,614 $ 33,864 $ 12,376 $ 1,467 $ 63 $ 55,384 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 The following tables detail activity in the liabilities for off-balance sheet credit exposures for the three and nine months ended September 30, 2024 and 2023: Three Months Ended September 30, (In thousands) 2024 2023 Liabilities for off-balance sheet credit exposures at beginning of period $ 3,084 $ 2,985 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (1,063) 182 Liabilities for off-balance sheet credit exposures at end of period $ 2,021 $ 3,167 Nine Months Ended September 30, (In thousands) 2024 2023 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,270 $ 2,796 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (249) 371 Liabilities for off-balance sheet credit exposures at end of period $ 2,021 $ 3,167 The following tables present the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans, as of September 30, 2024 and December 31, 2023: (In thousands) Real Estate Business Assets Other Total ACL Allocation September 30, 2024 Commercial and Industrial $ 1,978 $ 0 $ 0 $ 1,978 $ 0 Commercial Real Estate 42,517 0 0 42,517 1,429 Total Loans and Leases $ 44,495 $ 0 $ 0 $ 44,495 $ 1,429 (In thousands) Real Estate Business Assets Other Total ACL Allocation December 31, 2023 Commercial and Industrial $ 2,035 $ 0 $ 0 $ 2,035 $ 0 Commercial Real Estate 42,333 0 0 42,333 1,082 Total Loans and Leases $ 44,368 $ 0 $ 0 $ 44,368 $ 1,082 Loan Modifications to Borrowers Experiencing Financial Difficulty The Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) effective January 1, 2023. This standard eliminated the previous troubled debt restructuring accounting model and replaced it with guidance and disclosure requirements for identifying modifications to loans to borrowers experiencing financial difficulty. Modifications to borrowers experiencing financial difficulty may include interest rate reductions, principal or interest forgiveness, forbearances, term extensions, and other actions intended to minimize economic loss and to avoid foreclosure or repossession of collateral. The following table shows the amortized cost basis as of September 30, 2024 of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted: (In thousands) Term Extension Interest Rate Reduction Payment Delay and Term Extension Term Extension and Interest Rate Reduction Payment Delay Total % of Total Class of Loans and Leases Commercial and Industrial Commercial and Industrial Other $ 12 $ 490 $ 0 $ 0 $ 75 $ 577 0.07 % Total Commercial and Industrial 12 490 0 0 75 577 0.06 % Commercial Real Estate Commercial Real Estate Other 0 3,022 0 0 394 3,416 0.13 % Total Commercial Real Estate 0 3,022 0 0 394 3,416 0.10 % Residential Home Equity 0 0 0 41 0 41 0.02 % Mortgages 0 0 0 0 486 486 0.04 % Total Residential 0 0 0 41 486 527 0.03 % Consumer Consumer and Other 23 0 0 0 0 23 0.02 % Total Consumer 23 0 0 0 0 23 0.02 % Total Loans and Leases $ 35 $ 3,512 $ 0 $ 41 $ 955 $ 4,543 0.08 % There were no loan modifications made to borrowers experiencing financial difficulty that defaulted during the three and nine months ended September 30, 2024. The following table shows the aging analysis of loan modifications made to borrowers experiencing financial difficulty as of September 30, 2024: September 30, 2024 Payment Status (Amortized Cost Basis) (In thousands) Current 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Non-Accrual Total Commercial and Industrial Commercial and industrial other $ 565 $ 0 $ 0 $ 0 $ 12 $ 577 Total Commercial and Industrial 565 0 0 0 12 577 Commercial Real Estate Commercial real estate other 3,416 0 0 0 0 3,416 Total Commercial Real Estate 3,416 0 0 0 0 3,416 Residential Real Estate Home equity 0 0 0 0 41 41 Mortgages 155 0 0 0 331 486 Total Residential Real Estate 155 0 0 0 372 527 Consumer and Other Consumer and other 0 0 0 0 23 23 Total Consumer and Other 0 0 0 0 23 23 Total $ 4,136 $ 0 $ 0 $ 0 $ 407 $ 4,543 The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2024 and December 31, 2023: September 30, 2024 (In thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Pass $ 115,477 $ 122,968 $ 89,318 $ 57,209 $ 22,038 $ 154,402 $ 223,210 $ 10,771 $ 795,393 Special Mention 1,104 222 159 808 130 261 162 0 2,846 Substandard 440 0 0 52 17 681 418 0 1,608 Total Commercial and Industrial - Other $ 117,021 $ 123,190 $ 89,477 $ 58,069 $ 22,185 $ 155,344 $ 223,790 $ 10,771 $ 799,847 Current-period gross writeoffs $ 0 $ 15 $ 30 $ 44 $ 11 $ 183 $ 0 $ 0 $ 283 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 0 $ 176 $ 38 $ 0 $ 0 $ 0 $ 214 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 $ 0 $ 176 $ 38 $ 0 $ 0 $ 0 $ 214 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 9,215 $ 25,104 $ 10,475 $ 2,366 $ 1,754 $ 7,016 $ 32,153 $ 1,980 $ 90,063 Special Mention 0 0 0 38 0 0 0 0 38 Substandard 0 0 0 0 45 0 0 0 45 Total Commercial and Industrial - Agriculture $ 9,215 $ 25,104 $ 10,475 $ 2,404 $ 1,799 $ 7,016 $ 32,153 $ 1,980 $ 90,146 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 239,979 $ 244,508 $ 331,282 $ 362,119 $ 283,057 $ 1,114,169 $ 38,270 $ 14,092 $ 2,627,476 Special Mention 0 0 714 606 16,769 14,574 4,501 0 37,164 Substandard 0 988 15,017 2,121 0 46,264 1,044 0 65,434 Total Commercial Real Estate $ 239,979 $ 245,496 $ 347,013 $ 364,846 $ 299,826 $ 1,175,007 $ 43,815 $ 14,092 $ 2,730,074 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 9,421 $ 12,288 $ 37,885 $ 22,008 $ 20,215 $ 101,556 $ 3,923 $ 562 $ 207,858 Special Mention 0 0 0 0 0 1,310 0 0 1,310 Substandard 0 0 0 0 0 174 0 0 174 Total Commercial Real Estate - Agriculture $ 9,421 $ 12,288 $ 37,885 $ 22,008 $ 20,215 $ 103,040 $ 3,923 $ 562 $ 209,342 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 (In thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial Real Estate - Construction Pass $ 6,000 $ 444 $ 685 $ 6,904 $ 2,010 $ 0 $ 311,747 $ 25,832 $ 353,622 Special Mention 0 0 0 0 0 0 17,400 0 17,400 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial Real Estate - Construction $ 6,000 $ 444 $ 685 $ 6,904 $ 2,010 $ 0 $ 329,147 $ 25,832 $ 371,022 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 16,352 $ 2,904 $ 2,219 $ 1,071 $ 575 $ 13,568 $ 158,769 $ 1,918 $ 197,376 Nonperforming 0 0 0 0 0 607 2,386 0 2,993 Total Residential - Home Equity $ 16,352 $ 2,904 $ 2,219 $ 1,071 $ 575 $ 14,175 $ 161,155 $ 1,918 $ 200,369 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Mortgages Performing $ 81,994 $ 133,491 $ 175,375 $ 243,173 $ 208,186 $ 516,498 $ 0 $ 0 $ 1,358,717 Nonperforming 0 713 388 593 954 10,373 0 0 13,021 Total Residential - Mortgages $ 81,994 $ 134,204 $ 175,763 $ 243,766 $ 209,140 $ 526,871 $ 0 $ 0 $ 1,371,738 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 41,761 $ 19,322 $ 10,727 $ 9,507 $ 4,226 $ 12,088 $ 2,545 $ 0 $ 100,176 Nonperforming 0 4 0 0 0 77 55 0 136 Total Consumer - Direct $ 41,761 $ 19,326 $ 10,727 $ 9,507 $ 4,226 $ 12,165 $ 2,600 $ 0 $ 100,312 Current-period gross writeoffs $ 1,633 $ 13 $ 5 $ 32 $ 10 $ 165 $ 0 $ 0 $ 1,858 Consumer - Indirect Performing $ 0 $ 0 $ 0 $ 62 $ 30 $ 229 $ 0 $ 0 $ 321 Nonperforming 0 0 0 0 0 16 0 0 16 Total Consumer - Indirect $ 0 $ 0 $ 0 $ 62 $ 30 $ 245 $ 0 $ 0 $ 337 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 9 $ 0 $ 0 $ 9 December 31, 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: Pass $ 130,993 $ 92,335 $ 68,030 $ 28,237 $ 33,618 $ 141,758 $ 212,349 $ 5,063 $ 712,383 Special Mention 915 196 222 242 79 1,287 682 0 3,623 Substandard 0 46 78 329 18 2,833 2,580 0 5,884 Total Commercial and Industrial - Other $ 131,908 $ 92,577 $ 68,330 $ 28,808 $ 33,715 $ 145,878 $ 215,611 $ 5,063 $ 721,890 Current-period gross writeoffs $ 6 $ 0 $ 0 $ 0 $ 0 $ 29 $ 0 $ 0 $ 35 Commercial and Industrial - Agriculture: Pass $ 24,924 $ 11,935 $ 3,341 $ 3,114 $ 3,268 $ 16,759 $ 36,728 $ 1,030 $ 101,099 Special Mention 0 0 47 0 0 0 0 0 47 Substandard 0 0 0 56 0 8 1 0 65 Total Commercial and Industrial - Agriculture $ 24,924 $ 11,935 $ 3,388 $ 3,170 $ 3,268 $ 16,767 $ 36,729 $ 1,030 $ 101,211 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 264 $ 140 $ 0 $ 0 $ 0 $ 0 $ 404 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 $ 264 $ 140 $ 0 $ 0 $ 0 $ 0 $ 404 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 246,016 $ 317,583 $ 365,975 $ 292,960 $ 272,722 $ 921,201 $ 34,346 $ 24,949 $ 2,475,752 Special Mention 0 632 0 17,133 11,422 16,100 0 0 45,287 Substandard 0 15,300 2,128 0 2,059 45,709 1,356 0 66,552 Total Commercial Real Estate $ 246,016 $ 333,515 $ 368,103 $ 310,093 $ 286,203 $ 983,010 $ 35,702 $ 24,949 $ 2,587,591 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 14,668 $ 37,256 $ 22,813 $ 21,001 $ 23,794 $ 93,890 $ 257 $ 6,364 $ 220,043 Special Mention 0 0 0 0 378 1,033 0 0 1,411 Substandard 0 0 0 0 170 46 0 0 216 Total Commercial Real Estate - Agriculture $ 14,668 $ 37,256 $ 22,813 $ 21,001 $ 24,342 $ 94,969 $ 257 $ 6,364 $ 221,670 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 $ 9,265 $ 2,793 $ 8,068 $ 2,501 $ 357 $ 596 $ 274,224 $ 5,602 $ 303,406 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 $ 9,265 $ 2,793 $ 8,068 $ 2,501 $ 357 $ 596 $ 274,224 $ 5,602 $ 303,406 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 2,378 $ 2,237 $ 890 $ 529 $ 832 $ 8,178 $ 164,205 $ 5,837 $ 185,086 Nonperforming 0 0 0 0 0 337 2,893 0 3,230 Total Residential - Home Equity $ 2,378 $ 2,237 $ 890 $ 529 $ 832 $ 8,515 $ 167,098 $ 5,837 $ 188,316 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 20 $ 0 $ 0 $ 20 Residential - Mortgages Performing $ 131,004 $ 186,401 $ 256,127 $ 221,945 $ 109,594 $ 456,167 $ 0 $ 0 $ 1,361,238 Nonperforming 0 393 329 986 883 9,446 0 0 12,037 Total Residential - Mortgages $ 131,004 $ 186,794 $ 256,456 $ 222,931 $ 110,477 $ 465,613 $ 0 $ 0 $ 1,373,275 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 50,295 $ 13,327 $ 11,316 $ 5,157 $ 4,037 $ 9,857 $ 2,723 $ 0 $ 96,712 Nonperforming 2 0 0 0 70 157 1 0 230 Total Consumer - Direct $ 50,297 $ 13,327 $ 11,316 $ 5,157 $ 4,107 $ 10,014 $ 2,724 $ 0 $ 96,942 Current-period gross writeoffs $ 801 $ 29 $ 16 $ 21 $ 83 $ 28 $ 0 $ 0 $ 978 Consumer - Indirect Performing $ 0 $ 0 $ 97 $ 68 $ 402 $ 234 $ 0 $ 0 $ 801 Nonperforming 0 0 0 0 30 10 0 0 40 Total Consumer - Indirect $ 0 $ 0 $ 97 $ 68 $ 432 $ 244 $ 0 $ 0 $ 841 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 53 $ 14 $ 0 $ 0 $ 67

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2024
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, 2024 and 2023 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. Prior to 2019, the Company issued restricted stock awards that contained such rights and are therefore considered participating securities. Since 2019, the Company has issued restricted stock awards that do not have nonforfeitable rights to dividends and are therefore not 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) 9/30/2024 9/30/2023 Basic Net income (loss) available to common shareholders $ 18,638 $ (33,354) Less: income (loss) attributable to unvested stock-based compensation awards 0 (8) Net earnings (loss) allocated to common shareholders 18,638 (33,362) Weighted average shares outstanding, including unvested stock-based compensation awards 14,394,900 14,364,909 Less: average unvested stock-based compensation awards (179,293) (179,146) Weighted average shares outstanding - Basic 14,215,607 14,185,763 Diluted Net earnings (loss) allocated to common shareholders 18,638 (33,362) Weighted average shares outstanding - Basic 14,215,607 14,185,763 Plus: incremental shares from assumed conversion of stock-based compensation awards 67,648 38,985 Weighted average shares outstanding - Diluted 14,283,255 14,224,748 Basic EPS $ 1.31 $ (2.35) Diluted EPS $ 1.30 $ (2.35) Stock-based compensation awards representing 2,157 and 53,490 common shares during the three months ended September 30, 2024 and 2023, 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) 9/30/2024 9/30/2023 Basic Net income (loss) available to common shareholders $ 51,192 $ (5,498) Less: income (loss) attributable to unvested stock-based compensation awards 0 (34) Net earnings (loss) allocated to common shareholders 51,192 (5,532) Weighted average shares outstanding, including unvested stock-based compensation awards 14,399,961 14,461,819 Less: unvested stock-based compensation awards (185,949) (186,890) Weighted average shares outstanding - Basic 14,214,012 14,274,929 Diluted Net earnings (loss) allocated to common shareholders 51,192 (5,532) Weighted average shares outstanding - Basic 14,214,012 14,274,929 Plus: incremental shares from assumed conversion of stock-based compensation awards 39,716 44,906 Weighted average shares outstanding - Diluted 14,253,728 14,319,835 Basic EPS $ 3.60 $ (0.39) Diluted EPS $ 3.59 $ (0.39) Stock-based compensation awards representing approximately 47,919 and 39,266 common shares during the nine months ended September 30, 2024 and 2023, 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, 2024
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, 2024 and 2023: Three Months Ended September 30, 2024 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ 45,431 $ (11,131) $ 34,300 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) (50) 12 (38) Net unrealized losses 45,381 (11,119) 34,262 Employee benefit plans: Amortization of net retirement plan actuarial gain (loss) 229 (56) 173 Amortization of net retirement plan prior service cost 45 (10) 35 Employee benefit plans 274 (66) 208 Other comprehensive loss $ 45,655 $ (11,185) $ 34,470 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 Nine Months Ended September 30, 2024 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ 30,756 $ (7,535) $ 23,221 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (50) 12 (38) Net unrealized losses 30,706 (7,523) 23,183 Employee benefit plans: Amortization of net retirement plan actuarial loss 686 (168) 518 Amortization of net retirement plan prior service cost 137 (33) 104 Employee benefit plans 823 (201) 622 Other comprehensive loss $ 31,529 $ (7,724) $ 23,805 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 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 July 1, 2024 $ (110,614) $ (25,056) $ (135,670) Other comprehensive loss before reclassifications 34,300 0 34,300 Amounts reclassified from accumulated other comprehensive (loss) income (38) 208 170 Net current-period other comprehensive income 34,262 208 34,470 Balance at September 30, 2024 $ (76,352) $ (24,848) $ (101,200) Balance at January 1, 2024 $ (99,535) $ (25,470) $ (125,005) Other comprehensive loss before reclassifications 23,221 0 23,221 Amounts reclassified from accumulated other comprehensive (loss) income (38) 622 584 Net current-period other comprehensive income 23,183 622 23,805 Balance at September 30, 2024 $ (76,352) $ (24,848) $ (101,200) (In thousands) Available-for- Employee Accumulated Balance at July 1, 2023 $ (166,137) $ (29,383) $ (195,520) Other comprehensive income 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 (loss) income 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 income (loss) 31,906 754 32,660 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029) 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, 2024 and 2023: Three Months Ended September 30, 2024 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 50 Net gain (loss) on securities transactions (12) Income tax expense 38 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (229) Other operating expense Net retirement plan prior service cost (45) Other operating expense (274) Total before tax 66 Income tax expense $ (208) Net of tax Three Months Ended September 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (62,932) Net gain (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 Nine Months Ended September 30, 2024 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 50 Net gain (loss) on securities transactions (12) Income tax expense 38 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (686) Other operating expense Net retirement plan prior service cost (137) Other operating expense (823) Total before tax 201 Income tax expense $ (622) Net of tax Nine Months Ended September 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (69,984) Net gain (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 1 Amounts in parentheses indicate 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, 2024
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) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Service cost $ 0 $ 0 $ 6 $ 8 $ 15 $ 11 Interest cost 797 819 86 89 283 287 Expected return on plan assets (1,287) (1,198) 0 0 0 0 Amortization of net retirement plan actuarial loss 244 289 (15) (10) 0 0 Amortization of net retirement plan prior service (credit) cost 0 0 (11) (16) 56 69 Net periodic benefit (income) cost $ (246) $ (90) $ 66 $ 71 $ 354 $ 367 Pension Benefits Life and Health SERP Benefits Nine Months Ended Nine Months Ended Nine Months Ended (In thousands) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Service cost $ 0 $ 0 $ 19 $ 24 $ 44 $ 32 Interest cost 2,391 2,456 257 266 848 861 Expected return on plan assets (3,860) (3,592) 0 0 0 0 Amortization of net retirement plan actuarial loss 732 867 (46) (30) 0 0 Amortization of net retirement plan prior service cost (credit) 0 0 (32) (46) 169 208 Net periodic benefit (income) cost $ (737) $ (269) $ 198 $ 214 $ 1,061 $ 1,101 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 $622,000 and $754,000, net of tax, as amortization of amounts previously recognized in accumulated other comprehensive (loss) income, for the nine months ended September 30, 2024 and 2023, respectively.

Other Income and Operating Expe

Other Income and Operating Expense	9 Months Ended
	Sep. 30, 2024
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) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Noninterest Income Other service charges $ 646 $ 645 $ 1,967 $ 1,909 Earnings from corporate owned life insurance 513 (2) 2,290 1,167 Net gains on the sale of loans originated for sale 387 21 701 86 Other income 753 326 2,363 1,372 Total other income $ 2,299 $ 990 $ 7,321 $ 4,534 Noninterest Expenses Marketing expense $ 982 $ 782 $ 3,050 $ 3,575 Professional fees 1,544 1,761 4,910 5,689 Legal fees 313 293 863 1,347 Technology expense 3,357 3,928 11,467 11,590 FDIC insurance 1,400 1,041 4,304 2,874 Cardholder expense 1,007 1,059 3,105 3,192 Other expenses 4,386 4,602 11,630 13,136 Total other operating expense $ 12,989 $ 13,466 $ 39,329 $ 41,403

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASU 2014-09, Revenue from Contracts with Customers (Accounting Standards Codification (“ASC”) Topic 606) (“ASC 606”), and all subsequent ASUs that modified ASC 606. 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. Insurance Commissions and Fees Insurance commissions and fees from insurance product sales are typically earned upon the effective date of bound coverage, as no significant performance obligation remains after coverage is bound. Commission revenue on policies billed in installments is accrued based upon the completion of the performance obligation creating a current asset for the unbilled revenue until such time as an invoice is generated, typically not to exceed twelve months. Contingent commissions are estimated based upon management’s expectations for the 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 The Company also earns transaction fees and commissions related to product sales that represent the Company’s share of transaction fees resulting from investment services and programs provided through an agent relationship with a third-party broker-dealer. Those fees are collected and recognized on a monthly basis. Trailing fees are based upon fair values and are assessed, collected and recognized on a quarterly basis. Tompkins Community Bank acts as an agent in arranging the relationship between the customer and the third-party provider and does not control the services rendered; therefore, investment product sales commissions and fees are reported net of related costs. 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, 2024 and 2023: Three Months Ended (In thousands) 09/30/2024 09/30/2023 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 10,159 $ 10,301 Installment Billing 120 138 Refund of Commissions (95) (60) Contract Liabilities/Deferred Revenue 0 0 Contingent Commissions 1,099 1,018 Subtotal Insurance Revenues 11,283 11,397 Trust and Asset Management 4,632 3,423 Mutual Fund & Investment Income 293 919 Subtotal Investment Service Income 4,925 4,342 Service Charges on Deposit Accounts 1,872 1,754 Card Services Income 2,921 2,860 Other 306 314 Noninterest Income (in-scope of ASC 606) 21,307 20,667 Noninterest Income (out-of-scope of ASC 606) 2,078 (62,291) Total Noninterest Income $ 23,385 $ (41,624) Nine Months Ended (In thousands) 9/30/2024 9/30/2023 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 27,553 $ 26,796 Installment Billing 115 97 Refund of Commissions (75) 113 Contract Liabilities/Deferred Revenue (289) (298) Contingent Commissions 3,325 2,870 Subtotal Insurance Revenues 30,629 29,578 Trust and Asset Management 13,541 10,494 Mutual Fund & Investment Income 1,170 3,035 Subtotal Investment Service Income 14,711 13,529 Service Charges on Deposit Accounts 5,434 5,140 Card Services Income 9,138 8,629 Other 930 989 Noninterest Income (in-scope of ASC 606) 60,842 57,865 Noninterest Income (out-of-scope of ASC 606) 6,456 (66,474) Total Noninterest Income $ 67,298 $ (8,609) 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 $3.7 million, respectively, at September 30, 2024, compared to $5.7 million and $3.0 million, respectively, at December 31, 2023. Included in those amounts are contract assets related to contingent income of $2.2 million and $2.8 million, respectively, at September 30, 2024 and December 31, 2023, and contract liabilities of $0.6 million and $1.9 million, respectively, at September 30, 2024 and December 31, 2023. Contract Acquisition Costs

Financial Guarantees

Financial Guarantees	9 Months Ended
	Sep. 30, 2024
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, 2024, the Company’s maximum potential obligation under standby letters of credit was $33.6 million compared to $39.1 million at December 31, 2023. 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, 2024
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; twelve banking offices located in the counties north of New York City; and sixteen banking offices headquartered and operating in 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 four 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 tables. 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, 2023. Three Months Ended September 30, 2024 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 89,129 $ 1 $ 0 $ (1) $ 89,129 Interest expense 35,937 0 0 (1) 35,936 Net interest income 53,192 1 0 0 53,193 Provision for credit loss expense 2,174 0 0 0 2,174 Noninterest income 7,465 11,414 5,019 (513) 23,385 Noninterest expense 39,180 7,193 4,017 (513) 49,877 Income before income tax expense 19,303 4,222 1,002 0 24,527 Income tax expense 4,456 1,155 247 0 5,858 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 14,847 3,067 755 0 18,669 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 14,816 $ 3,067 $ 755 $ 0 $ 18,638 Depreciation and amortization $ 2,144 $ 38 $ 42 $ 0 $ 2,224 Assets 7,946,772 49,928 29,520 (19,793) 8,006,427 Goodwill 64,525 19,866 8,211 0 92,602 Other intangibles, net 1,110 1,103 25 0 2,238 Net loans and leases 5,825,877 0 0 0 5,825,877 Deposits 6,605,596 0 0 (27,700) 6,577,896 Total Equity 647,369 40,266 33,713 0 721,348 Three Months Ended September 30, 2023 (In thousands) Banking Insurance Wealth 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 Nine Months Ended September 30, 2024 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 257,552 $ 3 $ 0 $ (3) $ 257,552 Interest expense 102,734 0 0 (3) 102,731 Net interest income 154,818 3 0 0 154,821 Provision for credit loss expense 5,200 0 0 0 5,200 Noninterest income 22,398 31,161 15,318 (1,579) 67,298 Noninterest expense 118,205 21,506 11,544 (1,579) 149,676 Income before income tax expense 53,811 9,658 3,774 0 67,243 Income tax expense 12,380 2,644 934 0 15,958 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 41,431 7,014 2,840 0 51,285 Less: Net income attributable to noncontrolling interests 93 0 0 0 93 Net Income attributable to Tompkins Financial Corporation $ 41,338 $ 7,014 $ 2,840 $ 0 $ 51,192 Depreciation and amortization $ 7,588 $ 122 $ 124 $ 0 $ 7,834 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

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
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 accordance with 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 tables summarize financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements September 30, 2024 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 82,111 $ 0 $ 82,111 $ 0 Obligations of U.S. Government sponsored entities 400,205 0 400,205 0 Obligations of U.S. states and political subdivisions 79,518 0 79,518 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 67,100 0 67,100 0 U.S. Government sponsored entities 677,953 0 677,953 0 U.S. corporate debt securities 2,392 0 2,392 0 Total Available-for-sale debt securities $ 1,309,279 $ 0 $ 1,309,279 $ 0 Equity securities, at fair value 801 0 0 801 Derivatives designated as hedging instruments 362 0 362 0 Derivatives not designated as hedging instruments 4,452 0 4,452 0 Liabilities Derivatives not designated as hedging instruments $ 4,880 $ 0 $ 4,880 $ 0 Recurring Fair Value Measurements December 31, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 109,904 $ 0 $ 109,904 $ 0 Obligations of U.S. Government sponsored entities 456,458 0 456,458 0 Obligations of U.S. states and political subdivisions 81,924 0 81,924 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 45,240 0 45,240 0 U.S. Government sponsored entities 720,830 0 720,830 0 U.S. corporate debt securities 2,294 0 2,294 0 Total Available-for-sale debt securities $ 1,416,650 $ 0 $ 1,416,650 $ 0 Equity securities, at fair value 787 0 0 787 Derivatives designated as hedging instruments 1,503 0 1,503 0 Derivatives not designated as hedging instruments 1,610 0 1,610 0 Liabilities Derivatives not designated as hedging instruments $ 1,826 $ 0 $ 1,826 $ 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, 2024 and December 31, 2023, was immaterial. There were no transfers between Levels 1, 2 and 3 for the nine months ended September 30, 2024. 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, 2024, 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 was 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, 2024 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2024 Quoted prices in Significant other Significant Three months ended 9/30/2024 Individually evaluated loans $ 1,211 $ 0 $ 0 $ 1,211 $ 0 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 Nine months ended September 30, 2024 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2024 Quoted prices in Significant other Significant Nine months ended 9/30/2024 Individually evaluated loans $ 3,420 $ 0 $ 0 $ 3,420 $ 0 Other real estate owned 81 0 0 81 43 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 23 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 tables present the carrying amounts and estimated fair values of the Company’s financial instruments at September 30, 2024 and December 31, 2023. The carrying amounts shown in the tables are included in the Consolidated Statements of Condition under the indicated captions. Estimated Fair Value of Financial Instruments September 30, 2024 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 132,320 $ 132,320 $ 132,320 $ 0 $ 0 Securities - held-to-maturity 312,446 276,599 0 276,599 0 FHLB stock and other stock 30,936 30,936 0 30,936 0 Accrued interest receivable 28,194 28,194 0 28,194 0 Loans/leases, net 1 5,825,877 5,489,226 0 0 5,489,226 Financial Liabilities: Time deposits $ 1,042,007 $ 1,039,418 $ 0 $ 1,039,418 $ 0 Other deposits 5,535,889 5,535,889 0 5,535,889 0 Fed funds purchased and securities sold under agreements to repurchase 67,506 67,506 0 67,506 0 Other borrowings 539,327 541,082 0 541,082 0 Accrued interest payable 3,957 3,957 0 3,957 0 Estimated Fair Value of Financial Instruments December 31, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 79,542 $ 79,542 $ 79,542 $ 0 $ 0 Securities - held to maturity 312,401 267,455 0 267,455 0 FHLB stock and other stock 33,719 33,719 0 33,719 0 Accrued interest receivable 26,107 26,107 0 26,107 0 Loans/leases, net 1 5,554,351 5,126,679 0 0 5,126,679 Financial Liabilities: Time deposits $ 998,013 $ 990,933 $ 0 $ 990,933 $ 0 Other deposits 5,401,834 5,401,834 0 5,401,834 0 Fed funds purchased and securities sold under agreements to repurchase 50,996 50,996 0 50,996 0 Other borrowings 602,100 600,814 0 600,814 0 Accrued interest payable 3,474 3,474 0 3,474 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 approximates 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 approximates 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, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities	Derivatives and Hedging Activities Risk Management Objective of Using Derivatives The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities 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 also enters into interest rate derivatives to accommodate the business requirements of certain qualifying customers. All derivatives are recognized as other assets or other liabilities on the Company's Consolidated Statements of Condition at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative and resulting designation. Derivatives Designated as Hedging Instruments 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. As of September 30, 2024, the Company had interest rate swaps with a total notional amount of $150.0 million hedging fixed-rate residential mortgage loans. 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, 2024 and December 31, 2023, the following amounts were recorded on the balance sheet related to cumulative basis adjustment for fair value hedges. 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) Carrying Amount of the Hedged Assets/(Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities) 9/30/2024 9/30/2024 12/31/2023 12/31/2023 Fixed Rate Loans 1 $149,734 $(266) $148,633 $(1,367) Total $149,734 $(266) $148,633 $(1,367) 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, 2024 and 12/31/2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $721.9 million and $763.4 million respectively; the cumulative basis adjustments associated with these hedging relationships was $0.3 million and $1.4 million, respectively; and the amounts of the designated hedged items were $150.0 million for both periods. Derivatives Not Designated as Hedging Instruments The Company enters into interest rate swaps to help commercial loan borrowers manage their interest rate risk. These interest rate swap contracts allow borrowers to convert variable-rate loan payments to fixed-rate loan payments. When the Company enters into an interest rate derivative contract with a commercial loan borrower, it simultaneously enters into a “mirror” interest rate contract with a third party. For interest rate swaps, the third party exchanges the client’s fixed-rate loan payments for variable-rate loan payments. The Company's credit policies with respect to interest rate contracts with commercial borrowers are similar to those used for loans. The Company retains the risk that is associated with the potential failure of counterparties and the risk inherent in originating loans. The interest rate contracts with counterparties are generally subject to bilateral collateralization terms. These derivatives are not designated as hedges and therefore, changes in fair value are recognized in earnings. The Company has entered into risk participation agreements with other banks in commercial loan arrangements. Participating banks guarantee the performance on borrower-related interest rate swap contracts. These derivatives are not designated as hedges and therefore, changes in fair value are recognized in earnings. Under a risk participation-out agreement, a derivative asset, the Company participates out a portion of the credit risk associated with the interest rate swap position executed with the commercial borrower for a fee paid to the participating bank. Under a risk participation-in agreement, a derivative liability, the Company assumes, or participates in, a portion of the credit risk associated with the interest rate swap position with the commercial borrower for a fee received from the other bank. Tabular Disclosure of Fair Values of Derivative Instruments on the Consolidated Statements of Condition The tables below present 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, 2024 and December 31, 2023. Amounts below are presented on a net basis in accordance with applicable accounting guidance. Derivative Assets September 30, 2024 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 362 Total derivatives designated as hedging instruments $ 362 Derivatives not designated as hedging instruments Interest Rate Products $ 150,475 Other Assets $ 4,452 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 4,452 Derivative Assets December 31, 2023 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 1,503 Total derivatives designated as hedging instruments $ 1,503 Derivatives not designated as hedging instruments Interest Rate Products $ 34,930 Other Assets $ 1,610 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 1,610 Derivative Liabilities September 30, 2024 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Interest Rate Products $ 150,475 Other Liabilities $ 4,843 Risk Participation Agreement 18,963 Other Liabilities 37 Total derivatives not designated as hedging instruments $ 4,880 Derivative Liabilities December 31, 2023 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Interest Rate Products $ 34,930 Other Liabilities $ 1,778 Risk Participation Agreement 7,542 Other Liabilities 48 Total derivatives not designated as hedging instruments $ 1,826 Tabular Disclosure of the Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income The tables below present the effect of the Company’s derivative financial instruments on the consolidated statements of income for the three and nine months ended September 30, 2024 and 2023: The Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income Location of Gain or (Loss) Recognized in Income on Derivative Three Months Ended 9/30/2024 9/30/2023 (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 $ 675 $ 647 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 2,114 (555) Derivatives designated as hedging instruments (1,439) 1,202 The Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income Location of Gain or (Loss) Recognized in Income on Derivative Nine Months Ended 9/30/2024 9/30/2023 (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 $ 2,010 $ 952 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 1,101 (3,875) Derivatives designated as hedging instruments 909 4,827 Tabular Disclosure of the Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income The tables below present 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, 2024 and 2023: Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income 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) 9/30/2024 9/30/2023 Interest Rate Products Other Income $ (259) $ (2) Risk Participation Agreement Other Income (18) 12 Total $ (277) $ 10 Fee Income Other income $ 791 $ 70 Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income 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) 9/30/2024 9/30/2023 Interest Rate Products Other Income $ (223) $ (2) Risk Participation Agreement Other Income 61 14 Total $ (162) $ 12 Fee Income Other income $ 1,175 $ 70 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, 2024 and December 31, 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 $4.9 million and $1.8 million, respectively. As of September 30, 2024 and December 31, 2023, the Company had posted $4.4 million and $1.5 million, respectively, in collateral related to these agreements. The interest rate hedge counterparty has posted $0 and $1.5 million of collateral in proportion to potential losses in the derivative position at September 30, 2024 and December 31, 2023, respectively.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income (loss) attributable to Tompkins Financial Corporation	$ 18,638	$ (33,354)	$ 51,192	$ (5,498)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Newly Adopted Accounting Standards	Newly Adopted Accounting Standards ASU No. 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." This update will allow reporting entities to consistently account for equity investments made primarily for the purpose of receiving income tax credits or other income tax benefits. This update applies to all reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a low income housing tax credit ("LIHTC") structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC specific guidance removed from Subtopic 323-740 has been applied. Additionally, the disclosure requirements apply to investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method (including investments within that elected program that do not meet the conditions to apply the proportional amortization method). The amendments in this Update permit reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023 and interim periods in those years. The adoption of ASU 2023-02 on January 1, 2024 did not have a material effect on the Company's financial statements. Transition for existing tax credits that qualify must be recognized using either a modified retrospective transition or a retrospective transition for all existing tax investments still expected to provide tax benefits and elected under ASU 2023-02 to apply the proportional amortization method. The Company has elected to treat all existing tax credit investments requiring adjustment under ASU 2023-02 using the modified retrospective method approach. The Company had recorded investments in 2 separate LIHTC structures as of September 30, 2024 totaling $2.2 million already using proportional amortization, with a $58,000 benefit recorded to income tax expense in the nine months ending September 30, 2024 and $41,000 benefit for the nine months ending September 30, 2023. In addition, the Company has a historic rehabilitation tax credit that was previously recorded using the equity investment accounting method and had no residual book value or financial impact in either the current or prior year. The ASU 2023-02 day 1 adoption entry for this tax credit included the recording of a $40,000 investment and the write-off of a $444,000 gross timing difference (tax effective at $111,000) with a corresponding $71,000 reduction to retained earnings. The Company has also elected to treat the following categories of tax credit investments under the proportional amortization method: • LIHTC- Low Income Housing Tax Credits • New Market Tax Credits • Historic Rehabilitation Tax Credit • Renewable Energy Tax Credit • State Specific Tax Credits Accounting Standards Pending Adoption ASU No. 2023-07, "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures." The amendments in this update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis. ASU 2023-07 is effective for fiscal years beginning after December 15, 2024 and interim periods in those years, and its adoption is not expected to have a significant effect on our financial statements or disclosures. ASU No. 2023-09, "Income Taxes (Topic 740) - Improvements to Income Tax Disclosures." The amendments in this update related to the rate reconciliation and income taxes paid disclosures improve the transparency of income tax disclosures by requiring (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 and interim periods in those years, and its adoption, other than to meet the new disclosure requirements, is not expected to have a material impact on the Company's consolidated financial statements. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 and December 31, 2023: Available-for-Sale Debt Securities September 30, 2024 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 85,036 $ 380 $ 3,305 $ 82,111 Obligations of U.S. Government sponsored entities 408,292 8,241 16,328 400,205 Obligations of U.S. states and political subdivisions 86,583 14 7,079 79,518 Mortgage-backed securities – residential, issued by U.S. Government agencies 70,886 12 3,798 67,100 U.S. Government sponsored entities 757,108 3,720 82,875 677,953 U.S. corporate debt securities 2,500 0 108 2,392 Total available-for-sale debt securities $ 1,410,405 $ 12,367 $ 113,493 $ 1,309,279 Available-for-Sale Debt Securities December 31, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 114,418 $ 495 $ 5,009 $ 109,904 Obligations of U.S. Government sponsored entities 472,286 6,449 22,277 456,458 Obligations of U.S. states and political subdivisions 89,999 2 8,077 81,924 Mortgage-backed securities – residential, issued by U.S. Government agencies 49,976 8 4,744 45,240 U.S. Government sponsored entities 819,303 2,422 100,895 720,830 U.S. corporate debt securities 2,500 0 206 2,294 Total available-for-sale debt securities $ 1,548,482 $ 9,376 $ 141,208 $ 1,416,650
Schedule of held-to-maturity securities	The following tables summarize held-to-maturity debt securities held by the Company at September 30, 2024 and December 31, 2023: Held-to-Maturity Debt Securities September 30, 2024 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,103 $ 0 $ 8,956 $ 77,147 Obligations of U.S. Government sponsored entities 226,343 0 26,891 199,452 Total held-to-maturity debt securities $ 312,446 $ 0 $ 35,847 $ 276,599 Held-to-Maturity Debt Securities December 31, 2023 Amortized Gross Gross Fair Value (In thousands) U.S. Treasuries $ 86,266 $ 0 $ 11,051 $ 75,215 Obligations of U.S. Government sponsored entities 226,135 0 33,895 192,240 Total held-to-maturity debt securities $ 312,401 $ 0 $ 44,946 $ 267,455 The following table summarizes held-to-maturity debt securities that had unrealized losses at September 30, 2024 and December 31, 2023: September 30, 2024 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 $ 77,147 $ 8,956 $ 77,147 $ 8,956 Obligations of U.S. Government sponsored entities 0 0 199,452 26,891 199,452 26,891 Total held-to-maturity debt securities $ 0 $ 0 $ 276,599 $ 35,847 $ 276,599 $ 35,847 December 31, 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 $ 75,215 $ 11,051 $ 75,215 $ 11,051 Obligations of U.S. Government sponsored entities 0 0 192,240 33,895 192,240 33,895 Total held-to-maturity debt securities $ 0 $ 0 $ 267,455 $ 44,946 $ 267,455 $ 44,946
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, 2024 , and December 31, 2023: September 30, 2024 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 $ 67,465 $ 3,305 $ 67,465 $ 3,305 Obligations of U.S. Government sponsored entities 0 0 201,802 16,328 201,802 16,328 Obligations of U.S. states and political subdivisions 0 0 75,370 7,079 75,370 7,079 Mortgage-backed securities – residential, issued by U.S. Government agencies 27,779 63 39,010 3,735 66,789 3,798 U.S. Government sponsored entities 5,562 31 560,180 82,844 565,742 82,875 U.S. corporate debt securities 0 0 2,392 108 2,392 108 Total available-for-sale debt securities $ 33,341 $ 94 $ 946,219 $ 113,399 $ 979,560 $ 113,493 December 31, 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 $ 65,663 $ 5,009 $ 65,663 $ 5,009 Obligations of U.S. Government sponsored entities 14,453 110 220,913 22,167 235,366 22,277 Obligations of U.S. states and political subdivisions 10,572 106 69,601 7,971 80,173 8,077 Mortgage-backed securities – residential, issued by U.S. Government agencies 1,145 4 43,764 4,740 44,909 4,744 U.S. Government sponsored entities 5,659 66 609,456 100,829 615,115 100,895 U.S. corporate debt securities 0 0 2,294 206 2,294 206 Total available-for-sale debt securities $ 31,829 $ 286 $ 1,011,691 $ 140,922 $ 1,043,520 $ 141,208
Schedule of amortized cost and estimated fair value of debt securities by contractual maturity	September 30, 2024 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 109,842 $ 108,632 Due after one year through five years 226,448 219,556 Due after five years through ten years 223,794 217,790 Due after ten years 22,327 18,248 Total 582,411 564,226 Mortgage-backed securities 827,994 745,053 Total available-for-sale debt securities $ 1,410,405 $ 1,309,279 December 31, 2023 (In thousands) Amortized Cost Fair Value Available-for-sale debt securities: Due in one year or less $ 99,242 $ 98,650 Due after one year through five years 307,093 296,279 Due after five years through ten years 245,617 233,569 Due after ten years 27,251 22,082 Total 679,203 650,580 Mortgage-backed securities 869,279 766,070 Total available-for-sale debt securities $ 1,548,482 $ 1,416,650 September 30, 2024 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after one year through five years $ 76,717 $ 68,743 Due after five years through ten years 235,729 207,856 Total held-to-maturity debt securities $ 312,446 $ 276,599 December 31, 2023 (In thousands) Amortized Cost Fair Value Held-to-maturity debt securities: Due after five years through ten years $ 312,401 $ 267,455 Total held-to-maturity debt securities $ 312,401 $ 267,455

Loans and Leases (Tables)

Loans and Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of loans and leases	Loans and leases at September 30, 2024 and December 31, 2023 were as follows: (In thousands) 9/30/2024 12/31/2023 Commercial and industrial Agriculture $ 90,146 $ 101,211 Commercial and industrial other 799,847 721,890 PPP loans 214 404 Subtotal commercial and industrial 890,207 823,505 Commercial real estate Construction 371,022 303,406 Agriculture 209,342 221,670 Commercial real estate other 2,730,074 2,587,591 Subtotal commercial real estate 3,310,438 3,112,667 Residential real estate Home equity 200,369 188,316 Mortgages 1,371,738 1,373,275 Subtotal residential real estate 1,572,107 1,561,591 Consumer and other Indirect 337 841 Consumer and other 100,312 96,942 Subtotal consumer and other 100,649 97,783 Leases 13,094 15,383 Total loans and leases 5,886,495 5,610,929 Less: unearned income and deferred costs and fees (5,234) (4,994) Total loans and leases, net of unearned income and deferred costs and fees $ 5,881,261 $ 5,605,935
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, 2024 and December 31, 2023: September 30, 2024 (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 $ 90,146 $ 90,146 Commercial and industrial other 826 1,059 2,083 3,968 795,879 799,847 PPP loans 0 0 0 0 214 214 Subtotal commercial and industrial 826 1,059 2,083 3,968 886,239 890,207 Commercial real estate Construction 0 0 0 0 371,022 371,022 Agriculture 84 147 0 231 209,111 209,342 Commercial real estate other 166 2,510 23,301 25,977 2,704,097 2,730,074 Subtotal commercial real estate 250 2,657 23,301 26,208 3,284,230 3,310,438 Residential real estate Home equity 465 0 1,832 2,297 198,072 200,369 Mortgages 20 853 9,586 10,459 1,361,279 1,371,738 Subtotal residential real estate 485 853 11,418 12,756 1,559,351 1,572,107 Consumer and other Indirect 7 22 5 34 303 337 Consumer and other 640 232 235 1,107 99,205 100,312 Subtotal consumer and other 647 254 240 1,141 99,508 100,649 Leases 0 0 0 0 13,094 13,094 Total loans and leases 2,208 4,823 37,042 44,073 5,842,422 5,886,495 Less: unearned income and deferred costs and fees 0 0 0 0 (5,234) (5,234) Total loans and leases, net of unearned income and deferred costs and fees $ 2,208 $ 4,823 $ 37,042 $ 44,073 $ 5,837,188 $ 5,881,261 December 31, 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 $ 101,211 $ 101,211 Commercial and industrial other 389 887 2,124 3,400 718,490 721,890 PPP loans 0 0 0 0 404 404 Subtotal commercial and industrial 389 887 2,124 3,400 820,105 823,505 Commercial real estate Construction 0 0 0 0 303,406 303,406 Agriculture 61 0 0 61 221,609 221,670 Commercial real estate other 290 0 25,056 25,346 2,562,245 2,587,591 Subtotal commercial real estate 351 0 25,056 25,407 3,087,260 3,112,667 Residential real estate Home equity 466 211 1,968 2,645 185,671 188,316 Mortgages 1,353 111 6,916 8,380 1,364,895 1,373,275 Subtotal residential real estate 1,819 322 8,884 11,025 1,550,566 1,561,591 Consumer and other Indirect 7 11 11 29 812 841 Consumer and other 302 122 270 694 96,248 96,942 Subtotal consumer and other 309 133 281 723 97,060 97,783 Leases 0 0 0 0 15,383 15,383 Total loans and leases 2,868 1,342 36,345 40,555 5,570,374 5,610,929 Less: unearned income and deferred costs and fees 0 0 0 0 (4,994) (4,994) Total loans and leases, net of unearned income and deferred costs and fees $ 2,868 $ 1,342 $ 36,345 $ 40,555 $ 5,565,380 $ 5,605,935
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, 2024 and December 31, 2023: September 30, 2024 (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 $ 0 $ 2,223 $ 0 Subtotal commercial and industrial 0 2,223 0 Commercial real estate Agriculture 0 132 0 Commercial real estate other 40,373 43,861 0 Subtotal commercial real estate 40,373 43,993 0 Residential real estate Home equity 0 2,992 0 Mortgages 0 13,021 5 Subtotal residential real estate 0 16,013 5 Consumer and other Indirect 0 16 0 Consumer and other 0 136 188 Subtotal consumer and other 0 152 188 Total loans and leases $ 40,373 $ 62,381 $ 193 December 31, 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 $ 0 $ 2,253 $ 0 Subtotal commercial and industrial 0 2,273 0 Commercial real estate Agriculture 0 170 0 Commercial real estate other 42,038 44,280 0 Subtotal commercial real estate 42,038 44,450 0 Residential real estate Home equity 0 3,230 0 Mortgages 0 11,942 0 Subtotal residential real estate 0 15,172 0 Consumer and other Indirect 0 40 0 Consumer and other 0 230 101 Subtotal consumer and other 0 270 101 Total loans and leases $ 42,038 $ 62,165 $ 101

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 2024
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 tables detail activity in the allowance for credit losses on loans for the three and nine months ended September 30, 2024 and 2023. 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, 2024 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 7,412 $ 32,559 $ 11,569 $ 1,451 $ 68 $ 53,059 Charge-offs (253) 0 0 (796) 0 (1,049) Recoveries 11 3 5 118 0 137 Provision (credit) for credit loss expense 444 1,302 802 694 (5) 3,237 Ending Balance $ 7,614 $ 33,864 $ 12,376 $ 1,467 $ 63 $ 55,384 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 Nine Months Ended September 30, 2024 (In thousands) Commercial Commercial Residential Consumer Finance Total Allowance for credit losses: Beginning balance $ 6,667 $ 31,581 $ 11,700 $ 1,557 $ 79 $ 51,584 Charge-offs (283) 0 0 (1,867) 0 (2,150) Recoveries 29 6 130 336 0 501 Provision (credit) for credit loss expense 1,201 2,277 546 1,441 (16) 5,449 Ending Balance $ 7,614 $ 33,864 $ 12,376 $ 1,467 $ 63 $ 55,384 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 The following tables detail activity in the liabilities for off-balance sheet credit exposures for the three and nine months ended September 30, 2024 and 2023: Three Months Ended September 30, (In thousands) 2024 2023 Liabilities for off-balance sheet credit exposures at beginning of period $ 3,084 $ 2,985 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (1,063) 182 Liabilities for off-balance sheet credit exposures at end of period $ 2,021 $ 3,167 Nine Months Ended September 30, (In thousands) 2024 2023 Liabilities for off-balance sheet credit exposures at beginning of period $ 2,270 $ 2,796 (Credit) provision for credit loss expense related to off-balance sheet credit exposures (249) 371 Liabilities for off-balance sheet credit exposures at end of period $ 2,021 $ 3,167 The following tables present the amortized cost basis of collateral dependent loans, which are individually evaluated to determine expected credit losses, and the related allowance for credit losses allocated to these loans, as of September 30, 2024 and December 31, 2023: (In thousands) Real Estate Business Assets Other Total ACL Allocation September 30, 2024 Commercial and Industrial $ 1,978 $ 0 $ 0 $ 1,978 $ 0 Commercial Real Estate 42,517 0 0 42,517 1,429 Total Loans and Leases $ 44,495 $ 0 $ 0 $ 44,495 $ 1,429 (In thousands) Real Estate Business Assets Other Total ACL Allocation December 31, 2023 Commercial and Industrial $ 2,035 $ 0 $ 0 $ 2,035 $ 0 Commercial Real Estate 42,333 0 0 42,333 1,082 Total Loans and Leases $ 44,368 $ 0 $ 0 $ 44,368 $ 1,082
Schedule of loan modifications with financial difficulty	The following table shows the amortized cost basis as of September 30, 2024 of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted: (In thousands) Term Extension Interest Rate Reduction Payment Delay and Term Extension Term Extension and Interest Rate Reduction Payment Delay Total % of Total Class of Loans and Leases Commercial and Industrial Commercial and Industrial Other $ 12 $ 490 $ 0 $ 0 $ 75 $ 577 0.07 % Total Commercial and Industrial 12 490 0 0 75 577 0.06 % Commercial Real Estate Commercial Real Estate Other 0 3,022 0 0 394 3,416 0.13 % Total Commercial Real Estate 0 3,022 0 0 394 3,416 0.10 % Residential Home Equity 0 0 0 41 0 41 0.02 % Mortgages 0 0 0 0 486 486 0.04 % Total Residential 0 0 0 41 486 527 0.03 % Consumer Consumer and Other 23 0 0 0 0 23 0.02 % Total Consumer 23 0 0 0 0 23 0.02 % Total Loans and Leases $ 35 $ 3,512 $ 0 $ 41 $ 955 $ 4,543 0.08 % The following table shows the aging analysis of loan modifications made to borrowers experiencing financial difficulty as of September 30, 2024: September 30, 2024 Payment Status (Amortized Cost Basis) (In thousands) Current 30-59 Days Past Due 60-89 Days Past Due 90+ Days Past Due Non-Accrual Total Commercial and Industrial Commercial and industrial other $ 565 $ 0 $ 0 $ 0 $ 12 $ 577 Total Commercial and Industrial 565 0 0 0 12 577 Commercial Real Estate Commercial real estate other 3,416 0 0 0 0 3,416 Total Commercial Real Estate 3,416 0 0 0 0 3,416 Residential Real Estate Home equity 0 0 0 0 41 41 Mortgages 155 0 0 0 331 486 Total Residential Real Estate 155 0 0 0 372 527 Consumer and Other Consumer and other 0 0 0 0 23 23 Total Consumer and Other 0 0 0 0 23 23 Total $ 4,136 $ 0 $ 0 $ 0 $ 407 $ 4,543
Schedule of credit quality indicators by class of commercial and industrial loans and commercial real estate loans	The following tables present credit quality indicators by total loans on an amortized cost basis by origination year as of September 30, 2024 and December 31, 2023: September 30, 2024 (In thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial and Industrial - Other: Pass $ 115,477 $ 122,968 $ 89,318 $ 57,209 $ 22,038 $ 154,402 $ 223,210 $ 10,771 $ 795,393 Special Mention 1,104 222 159 808 130 261 162 0 2,846 Substandard 440 0 0 52 17 681 418 0 1,608 Total Commercial and Industrial - Other $ 117,021 $ 123,190 $ 89,477 $ 58,069 $ 22,185 $ 155,344 $ 223,790 $ 10,771 $ 799,847 Current-period gross writeoffs $ 0 $ 15 $ 30 $ 44 $ 11 $ 183 $ 0 $ 0 $ 283 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 0 $ 176 $ 38 $ 0 $ 0 $ 0 $ 214 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 $ 0 $ 176 $ 38 $ 0 $ 0 $ 0 $ 214 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - Agriculture: Pass $ 9,215 $ 25,104 $ 10,475 $ 2,366 $ 1,754 $ 7,016 $ 32,153 $ 1,980 $ 90,063 Special Mention 0 0 0 38 0 0 0 0 38 Substandard 0 0 0 0 45 0 0 0 45 Total Commercial and Industrial - Agriculture $ 9,215 $ 25,104 $ 10,475 $ 2,404 $ 1,799 $ 7,016 $ 32,153 $ 1,980 $ 90,146 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 239,979 $ 244,508 $ 331,282 $ 362,119 $ 283,057 $ 1,114,169 $ 38,270 $ 14,092 $ 2,627,476 Special Mention 0 0 714 606 16,769 14,574 4,501 0 37,164 Substandard 0 988 15,017 2,121 0 46,264 1,044 0 65,434 Total Commercial Real Estate $ 239,979 $ 245,496 $ 347,013 $ 364,846 $ 299,826 $ 1,175,007 $ 43,815 $ 14,092 $ 2,730,074 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 9,421 $ 12,288 $ 37,885 $ 22,008 $ 20,215 $ 101,556 $ 3,923 $ 562 $ 207,858 Special Mention 0 0 0 0 0 1,310 0 0 1,310 Substandard 0 0 0 0 0 174 0 0 174 Total Commercial Real Estate - Agriculture $ 9,421 $ 12,288 $ 37,885 $ 22,008 $ 20,215 $ 103,040 $ 3,923 $ 562 $ 209,342 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 (In thousands) 2024 2023 2022 2021 2020 Prior Revolving Loans Amortized Cost Basis Revolving Loans Converted to Term Total Loans Commercial Real Estate - Construction Pass $ 6,000 $ 444 $ 685 $ 6,904 $ 2,010 $ 0 $ 311,747 $ 25,832 $ 353,622 Special Mention 0 0 0 0 0 0 17,400 0 17,400 Substandard 0 0 0 0 0 0 0 0 0 Total Commercial Real Estate - Construction $ 6,000 $ 444 $ 685 $ 6,904 $ 2,010 $ 0 $ 329,147 $ 25,832 $ 371,022 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 16,352 $ 2,904 $ 2,219 $ 1,071 $ 575 $ 13,568 $ 158,769 $ 1,918 $ 197,376 Nonperforming 0 0 0 0 0 607 2,386 0 2,993 Total Residential - Home Equity $ 16,352 $ 2,904 $ 2,219 $ 1,071 $ 575 $ 14,175 $ 161,155 $ 1,918 $ 200,369 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Mortgages Performing $ 81,994 $ 133,491 $ 175,375 $ 243,173 $ 208,186 $ 516,498 $ 0 $ 0 $ 1,358,717 Nonperforming 0 713 388 593 954 10,373 0 0 13,021 Total Residential - Mortgages $ 81,994 $ 134,204 $ 175,763 $ 243,766 $ 209,140 $ 526,871 $ 0 $ 0 $ 1,371,738 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 41,761 $ 19,322 $ 10,727 $ 9,507 $ 4,226 $ 12,088 $ 2,545 $ 0 $ 100,176 Nonperforming 0 4 0 0 0 77 55 0 136 Total Consumer - Direct $ 41,761 $ 19,326 $ 10,727 $ 9,507 $ 4,226 $ 12,165 $ 2,600 $ 0 $ 100,312 Current-period gross writeoffs $ 1,633 $ 13 $ 5 $ 32 $ 10 $ 165 $ 0 $ 0 $ 1,858 Consumer - Indirect Performing $ 0 $ 0 $ 0 $ 62 $ 30 $ 229 $ 0 $ 0 $ 321 Nonperforming 0 0 0 0 0 16 0 0 16 Total Consumer - Indirect $ 0 $ 0 $ 0 $ 62 $ 30 $ 245 $ 0 $ 0 $ 337 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 9 $ 0 $ 0 $ 9 December 31, 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: Pass $ 130,993 $ 92,335 $ 68,030 $ 28,237 $ 33,618 $ 141,758 $ 212,349 $ 5,063 $ 712,383 Special Mention 915 196 222 242 79 1,287 682 0 3,623 Substandard 0 46 78 329 18 2,833 2,580 0 5,884 Total Commercial and Industrial - Other $ 131,908 $ 92,577 $ 68,330 $ 28,808 $ 33,715 $ 145,878 $ 215,611 $ 5,063 $ 721,890 Current-period gross writeoffs $ 6 $ 0 $ 0 $ 0 $ 0 $ 29 $ 0 $ 0 $ 35 Commercial and Industrial - Agriculture: Pass $ 24,924 $ 11,935 $ 3,341 $ 3,114 $ 3,268 $ 16,759 $ 36,728 $ 1,030 $ 101,099 Special Mention 0 0 47 0 0 0 0 0 47 Substandard 0 0 0 56 0 8 1 0 65 Total Commercial and Industrial - Agriculture $ 24,924 $ 11,935 $ 3,388 $ 3,170 $ 3,268 $ 16,767 $ 36,729 $ 1,030 $ 101,211 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial and Industrial - PPP: Pass $ 0 $ 0 $ 264 $ 140 $ 0 $ 0 $ 0 $ 0 $ 404 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 $ 264 $ 140 $ 0 $ 0 $ 0 $ 0 $ 404 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate Pass $ 246,016 $ 317,583 $ 365,975 $ 292,960 $ 272,722 $ 921,201 $ 34,346 $ 24,949 $ 2,475,752 Special Mention 0 632 0 17,133 11,422 16,100 0 0 45,287 Substandard 0 15,300 2,128 0 2,059 45,709 1,356 0 66,552 Total Commercial Real Estate $ 246,016 $ 333,515 $ 368,103 $ 310,093 $ 286,203 $ 983,010 $ 35,702 $ 24,949 $ 2,587,591 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Commercial Real Estate - Agriculture: Pass $ 14,668 $ 37,256 $ 22,813 $ 21,001 $ 23,794 $ 93,890 $ 257 $ 6,364 $ 220,043 Special Mention 0 0 0 0 378 1,033 0 0 1,411 Substandard 0 0 0 0 170 46 0 0 216 Total Commercial Real Estate - Agriculture $ 14,668 $ 37,256 $ 22,813 $ 21,001 $ 24,342 $ 94,969 $ 257 $ 6,364 $ 221,670 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 $ 9,265 $ 2,793 $ 8,068 $ 2,501 $ 357 $ 596 $ 274,224 $ 5,602 $ 303,406 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 $ 9,265 $ 2,793 $ 8,068 $ 2,501 $ 357 $ 596 $ 274,224 $ 5,602 $ 303,406 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Residential - Home Equity Performing $ 2,378 $ 2,237 $ 890 $ 529 $ 832 $ 8,178 $ 164,205 $ 5,837 $ 185,086 Nonperforming 0 0 0 0 0 337 2,893 0 3,230 Total Residential - Home Equity $ 2,378 $ 2,237 $ 890 $ 529 $ 832 $ 8,515 $ 167,098 $ 5,837 $ 188,316 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 20 $ 0 $ 0 $ 20 Residential - Mortgages Performing $ 131,004 $ 186,401 $ 256,127 $ 221,945 $ 109,594 $ 456,167 $ 0 $ 0 $ 1,361,238 Nonperforming 0 393 329 986 883 9,446 0 0 12,037 Total Residential - Mortgages $ 131,004 $ 186,794 $ 256,456 $ 222,931 $ 110,477 $ 465,613 $ 0 $ 0 $ 1,373,275 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 Consumer - Direct Performing $ 50,295 $ 13,327 $ 11,316 $ 5,157 $ 4,037 $ 9,857 $ 2,723 $ 0 $ 96,712 Nonperforming 2 0 0 0 70 157 1 0 230 Total Consumer - Direct $ 50,297 $ 13,327 $ 11,316 $ 5,157 $ 4,107 $ 10,014 $ 2,724 $ 0 $ 96,942 Current-period gross writeoffs $ 801 $ 29 $ 16 $ 21 $ 83 $ 28 $ 0 $ 0 $ 978 Consumer - Indirect Performing $ 0 $ 0 $ 97 $ 68 $ 402 $ 234 $ 0 $ 0 $ 801 Nonperforming 0 0 0 0 30 10 0 0 40 Total Consumer - Indirect $ 0 $ 0 $ 97 $ 68 $ 432 $ 244 $ 0 $ 0 $ 841 Current-period gross writeoffs $ 0 $ 0 $ 0 $ 0 $ 53 $ 14 $ 0 $ 0 $ 67

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 and 2023 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. Prior to 2019, the Company issued restricted stock awards that contained such rights and are therefore considered participating securities. Since 2019, the Company has issued restricted stock awards that do not have nonforfeitable rights to dividends and are therefore not 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) 9/30/2024 9/30/2023 Basic Net income (loss) available to common shareholders $ 18,638 $ (33,354) Less: income (loss) attributable to unvested stock-based compensation awards 0 (8) Net earnings (loss) allocated to common shareholders 18,638 (33,362) Weighted average shares outstanding, including unvested stock-based compensation awards 14,394,900 14,364,909 Less: average unvested stock-based compensation awards (179,293) (179,146) Weighted average shares outstanding - Basic 14,215,607 14,185,763 Diluted Net earnings (loss) allocated to common shareholders 18,638 (33,362) Weighted average shares outstanding - Basic 14,215,607 14,185,763 Plus: incremental shares from assumed conversion of stock-based compensation awards 67,648 38,985 Weighted average shares outstanding - Diluted 14,283,255 14,224,748 Basic EPS $ 1.31 $ (2.35) Diluted EPS $ 1.30 $ (2.35) Nine Months Ended (In thousands, except share and per share data) 9/30/2024 9/30/2023 Basic Net income (loss) available to common shareholders $ 51,192 $ (5,498) Less: income (loss) attributable to unvested stock-based compensation awards 0 (34) Net earnings (loss) allocated to common shareholders 51,192 (5,532) Weighted average shares outstanding, including unvested stock-based compensation awards 14,399,961 14,461,819 Less: unvested stock-based compensation awards (185,949) (186,890) Weighted average shares outstanding - Basic 14,214,012 14,274,929 Diluted Net earnings (loss) allocated to common shareholders 51,192 (5,532) Weighted average shares outstanding - Basic 14,214,012 14,274,929 Plus: incremental shares from assumed conversion of stock-based compensation awards 39,716 44,906 Weighted average shares outstanding - Diluted 14,253,728 14,319,835 Basic EPS $ 3.60 $ (0.39) Diluted EPS $ 3.59 $ (0.39)

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 and 2023: Three Months Ended September 30, 2024 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized (loss) gain during the period $ 45,431 $ (11,131) $ 34,300 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss) (50) 12 (38) Net unrealized losses 45,381 (11,119) 34,262 Employee benefit plans: Amortization of net retirement plan actuarial gain (loss) 229 (56) 173 Amortization of net retirement plan prior service cost 45 (10) 35 Employee benefit plans 274 (66) 208 Other comprehensive loss $ 45,655 $ (11,185) $ 34,470 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 Nine Months Ended September 30, 2024 (In thousands) Before-Tax Tax (Expense) Net of Tax Available-for-sale debt securities: Change in net unrealized gain (loss) during the period $ 30,756 $ (7,535) $ 23,221 Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (50) 12 (38) Net unrealized losses 30,706 (7,523) 23,183 Employee benefit plans: Amortization of net retirement plan actuarial loss 686 (168) 518 Amortization of net retirement plan prior service cost 137 (33) 104 Employee benefit plans 823 (201) 622 Other comprehensive loss $ 31,529 $ (7,724) $ 23,805 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 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 July 1, 2024 $ (110,614) $ (25,056) $ (135,670) Other comprehensive loss before reclassifications 34,300 0 34,300 Amounts reclassified from accumulated other comprehensive (loss) income (38) 208 170 Net current-period other comprehensive income 34,262 208 34,470 Balance at September 30, 2024 $ (76,352) $ (24,848) $ (101,200) Balance at January 1, 2024 $ (99,535) $ (25,470) $ (125,005) Other comprehensive loss before reclassifications 23,221 0 23,221 Amounts reclassified from accumulated other comprehensive (loss) income (38) 622 584 Net current-period other comprehensive income 23,183 622 23,805 Balance at September 30, 2024 $ (76,352) $ (24,848) $ (101,200) (In thousands) Available-for- Employee Accumulated Balance at July 1, 2023 $ (166,137) $ (29,383) $ (195,520) Other comprehensive income 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 (loss) income 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 income (loss) 31,906 754 32,660 Balance at September 30, 2023 $ (146,897) $ (29,132) $ (176,029)
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, 2024 and 2023: Three Months Ended September 30, 2024 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 50 Net gain (loss) on securities transactions (12) Income tax expense 38 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (229) Other operating expense Net retirement plan prior service cost (45) Other operating expense (274) Total before tax 66 Income tax expense $ (208) Net of tax Three Months Ended September 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) Income 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (62,932) Net gain (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 Nine Months Ended September 30, 2024 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ 50 Net gain (loss) on securities transactions (12) Income tax expense 38 Net of tax Employee benefit plans: Amortization of the following 2 Net retirement plan actuarial loss (686) Other operating expense Net retirement plan prior service cost (137) Other operating expense (823) Total before tax 201 Income tax expense $ (622) Net of tax Nine Months Ended September 30, 2023 Details about Accumulated other Comprehensive Income (Loss) Components (In thousands) Amount Reclassified from Accumulated Other Comprehensive (Loss) 1 Affected Line Item in the Available-for-sale debt securities: Unrealized gains and losses on available-for-sale debt securities $ (69,984) Net gain (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 1 Amounts in parentheses indicate 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, 2024
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) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Service cost $ 0 $ 0 $ 6 $ 8 $ 15 $ 11 Interest cost 797 819 86 89 283 287 Expected return on plan assets (1,287) (1,198) 0 0 0 0 Amortization of net retirement plan actuarial loss 244 289 (15) (10) 0 0 Amortization of net retirement plan prior service (credit) cost 0 0 (11) (16) 56 69 Net periodic benefit (income) cost $ (246) $ (90) $ 66 $ 71 $ 354 $ 367 Pension Benefits Life and Health SERP Benefits Nine Months Ended Nine Months Ended Nine Months Ended (In thousands) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Service cost $ 0 $ 0 $ 19 $ 24 $ 44 $ 32 Interest cost 2,391 2,456 257 266 848 861 Expected return on plan assets (3,860) (3,592) 0 0 0 0 Amortization of net retirement plan actuarial loss 732 867 (46) (30) 0 0 Amortization of net retirement plan prior service cost (credit) 0 0 (32) (46) 169 208 Net periodic benefit (income) cost $ (737) $ (269) $ 198 $ 214 $ 1,061 $ 1,101

Other Income and Operating Ex_2

Other Income and Operating Expense (Tables)	9 Months Ended
	Sep. 30, 2024
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) 9/30/2024 9/30/2023 9/30/2024 9/30/2023 Noninterest Income Other service charges $ 646 $ 645 $ 1,967 $ 1,909 Earnings from corporate owned life insurance 513 (2) 2,290 1,167 Net gains on the sale of loans originated for sale 387 21 701 86 Other income 753 326 2,363 1,372 Total other income $ 2,299 $ 990 $ 7,321 $ 4,534 Noninterest Expenses Marketing expense $ 982 $ 782 $ 3,050 $ 3,575 Professional fees 1,544 1,761 4,910 5,689 Legal fees 313 293 863 1,347 Technology expense 3,357 3,928 11,467 11,590 FDIC insurance 1,400 1,041 4,304 2,874 Cardholder expense 1,007 1,059 3,105 3,192 Other expenses 4,386 4,602 11,630 13,136 Total other operating expense $ 12,989 $ 13,466 $ 39,329 $ 41,403

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2024
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, 2024 and 2023: Three Months Ended (In thousands) 09/30/2024 09/30/2023 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 10,159 $ 10,301 Installment Billing 120 138 Refund of Commissions (95) (60) Contract Liabilities/Deferred Revenue 0 0 Contingent Commissions 1,099 1,018 Subtotal Insurance Revenues 11,283 11,397 Trust and Asset Management 4,632 3,423 Mutual Fund & Investment Income 293 919 Subtotal Investment Service Income 4,925 4,342 Service Charges on Deposit Accounts 1,872 1,754 Card Services Income 2,921 2,860 Other 306 314 Noninterest Income (in-scope of ASC 606) 21,307 20,667 Noninterest Income (out-of-scope of ASC 606) 2,078 (62,291) Total Noninterest Income $ 23,385 $ (41,624) Nine Months Ended (In thousands) 9/30/2024 9/30/2023 Noninterest Income In-scope of Topic 606: Commissions and Fees $ 27,553 $ 26,796 Installment Billing 115 97 Refund of Commissions (75) 113 Contract Liabilities/Deferred Revenue (289) (298) Contingent Commissions 3,325 2,870 Subtotal Insurance Revenues 30,629 29,578 Trust and Asset Management 13,541 10,494 Mutual Fund & Investment Income 1,170 3,035 Subtotal Investment Service Income 14,711 13,529 Service Charges on Deposit Accounts 5,434 5,140 Card Services Income 9,138 8,629 Other 930 989 Noninterest Income (in-scope of ASC 606) 60,842 57,865 Noninterest Income (out-of-scope of ASC 606) 6,456 (66,474) Total Noninterest Income $ 67,298 $ (8,609)

Segment and Related Informati_2

Segment and Related Information (Table)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of segment and related information	Three Months Ended September 30, 2024 (In thousands) Banking Insurance Wealth Management Intercompany Consolidated Interest income $ 89,129 $ 1 $ 0 $ (1) $ 89,129 Interest expense 35,937 0 0 (1) 35,936 Net interest income 53,192 1 0 0 53,193 Provision for credit loss expense 2,174 0 0 0 2,174 Noninterest income 7,465 11,414 5,019 (513) 23,385 Noninterest expense 39,180 7,193 4,017 (513) 49,877 Income before income tax expense 19,303 4,222 1,002 0 24,527 Income tax expense 4,456 1,155 247 0 5,858 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 14,847 3,067 755 0 18,669 Less: Net income attributable to noncontrolling interests 31 0 0 0 31 Net Income attributable to Tompkins Financial Corporation $ 14,816 $ 3,067 $ 755 $ 0 $ 18,638 Depreciation and amortization $ 2,144 $ 38 $ 42 $ 0 $ 2,224 Assets 7,946,772 49,928 29,520 (19,793) 8,006,427 Goodwill 64,525 19,866 8,211 0 92,602 Other intangibles, net 1,110 1,103 25 0 2,238 Net loans and leases 5,825,877 0 0 0 5,825,877 Deposits 6,605,596 0 0 (27,700) 6,577,896 Total Equity 647,369 40,266 33,713 0 721,348 Three Months Ended September 30, 2023 (In thousands) Banking Insurance Wealth 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 Nine Months Ended September 30, 2024 (In thousands) Banking Insurance Wealth Intercompany Consolidated Interest income $ 257,552 $ 3 $ 0 $ (3) $ 257,552 Interest expense 102,734 0 0 (3) 102,731 Net interest income 154,818 3 0 0 154,821 Provision for credit loss expense 5,200 0 0 0 5,200 Noninterest income 22,398 31,161 15,318 (1,579) 67,298 Noninterest expense 118,205 21,506 11,544 (1,579) 149,676 Income before income tax expense 53,811 9,658 3,774 0 67,243 Income tax expense 12,380 2,644 934 0 15,958 Net Income attributable to noncontrolling interests and Tompkins Financial Corporation 41,431 7,014 2,840 0 51,285 Less: Net income attributable to noncontrolling interests 93 0 0 0 93 Net Income attributable to Tompkins Financial Corporation $ 41,338 $ 7,014 $ 2,840 $ 0 $ 51,192 Depreciation and amortization $ 7,588 $ 122 $ 124 $ 0 $ 7,834 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

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of financial assets and financial liabilities measured at fair value on recurring basis	The following tables summarize financial assets and financial liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023, segregated by the level of valuation inputs within the fair value hierarchy used to measure fair value: Recurring Fair Value Measurements September 30, 2024 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 82,111 $ 0 $ 82,111 $ 0 Obligations of U.S. Government sponsored entities 400,205 0 400,205 0 Obligations of U.S. states and political subdivisions 79,518 0 79,518 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 67,100 0 67,100 0 U.S. Government sponsored entities 677,953 0 677,953 0 U.S. corporate debt securities 2,392 0 2,392 0 Total Available-for-sale debt securities $ 1,309,279 $ 0 $ 1,309,279 $ 0 Equity securities, at fair value 801 0 0 801 Derivatives designated as hedging instruments 362 0 362 0 Derivatives not designated as hedging instruments 4,452 0 4,452 0 Liabilities Derivatives not designated as hedging instruments $ 4,880 $ 0 $ 4,880 $ 0 Recurring Fair Value Measurements December 31, 2023 (In thousands) Total (Level 1) (Level 2) (Level 3) Assets Available-for-sale debt securities U.S. Treasuries $ 109,904 $ 0 $ 109,904 $ 0 Obligations of U.S. Government sponsored entities 456,458 0 456,458 0 Obligations of U.S. states and political subdivisions 81,924 0 81,924 0 Mortgage-backed securities – residential, issued by: U.S. Government agencies 45,240 0 45,240 0 U.S. Government sponsored entities 720,830 0 720,830 0 U.S. corporate debt securities 2,294 0 2,294 0 Total Available-for-sale debt securities $ 1,416,650 $ 0 $ 1,416,650 $ 0 Equity securities, at fair value 787 0 0 787 Derivatives designated as hedging instruments 1,503 0 1,503 0 Derivatives not designated as hedging instruments 1,610 0 1,610 0 Liabilities Derivatives not designated as hedging instruments $ 1,826 $ 0 $ 1,826 $ 0
Schedule of assets measured at fair value on nonrecurring basis	Three months ended September 30, 2024 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2024 Quoted prices in Significant other Significant Three months ended 9/30/2024 Individually evaluated loans $ 1,211 $ 0 $ 0 $ 1,211 $ 0 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 Nine months ended September 30, 2024 (In thousands) Fair value measurements at reporting Gain (losses) Assets: As of 09/30/2024 Quoted prices in Significant other Significant Nine months ended 9/30/2024 Individually evaluated loans $ 3,420 $ 0 $ 0 $ 3,420 $ 0 Other real estate owned 81 0 0 81 43 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 23
Schedule of carrying amount and estimated fair value of financial instruments	The following tables present the carrying amounts and estimated fair values of the Company’s financial instruments at September 30, 2024 and December 31, 2023. The carrying amounts shown in the tables are included in the Consolidated Statements of Condition under the indicated captions. Estimated Fair Value of Financial Instruments September 30, 2024 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 132,320 $ 132,320 $ 132,320 $ 0 $ 0 Securities - held-to-maturity 312,446 276,599 0 276,599 0 FHLB stock and other stock 30,936 30,936 0 30,936 0 Accrued interest receivable 28,194 28,194 0 28,194 0 Loans/leases, net 1 5,825,877 5,489,226 0 0 5,489,226 Financial Liabilities: Time deposits $ 1,042,007 $ 1,039,418 $ 0 $ 1,039,418 $ 0 Other deposits 5,535,889 5,535,889 0 5,535,889 0 Fed funds purchased and securities sold under agreements to repurchase 67,506 67,506 0 67,506 0 Other borrowings 539,327 541,082 0 541,082 0 Accrued interest payable 3,957 3,957 0 3,957 0 Estimated Fair Value of Financial Instruments December 31, 2023 (In thousands) Carrying Fair Value (Level 1) (Level 2) (Level 3) Financial Assets: Cash and cash equivalents $ 79,542 $ 79,542 $ 79,542 $ 0 $ 0 Securities - held to maturity 312,401 267,455 0 267,455 0 FHLB stock and other stock 33,719 33,719 0 33,719 0 Accrued interest receivable 26,107 26,107 0 26,107 0 Loans/leases, net 1 5,554,351 5,126,679 0 0 5,126,679 Financial Liabilities: Time deposits $ 998,013 $ 990,933 $ 0 $ 990,933 $ 0 Other deposits 5,401,834 5,401,834 0 5,401,834 0 Fed funds purchased and securities sold under agreements to repurchase 50,996 50,996 0 50,996 0 Other borrowings 602,100 600,814 0 600,814 0 Accrued interest payable 3,474 3,474 0 3,474 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, 2024
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, 2024 and December 31, 2023, the following amounts were recorded on the balance sheet related to cumulative basis adjustment for fair value hedges. 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) Carrying Amount of the Hedged Assets/(Liabilities) Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities) 9/30/2024 9/30/2024 12/31/2023 12/31/2023 Fixed Rate Loans 1 $149,734 $(266) $148,633 $(1,367) Total $149,734 $(266) $148,633 $(1,367) 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, 2024 and 12/31/2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $721.9 million and $763.4 million respectively; the cumulative basis adjustments associated with these hedging relationships was $0.3 million and $1.4 million, respectively; and the amounts of the designated hedged items were $150.0 million for both periods.
Schedule of derivative instruments in statement of financial position, fair value	The tables below present 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, 2024 and December 31, 2023. Amounts below are presented on a net basis in accordance with applicable accounting guidance. Derivative Assets September 30, 2024 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 362 Total derivatives designated as hedging instruments $ 362 Derivatives not designated as hedging instruments Interest Rate Products $ 150,475 Other Assets $ 4,452 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 4,452 Derivative Assets December 31, 2023 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Interest Rate Products $ 150,000 Other Assets $ 1,503 Total derivatives designated as hedging instruments $ 1,503 Derivatives not designated as hedging instruments Interest Rate Products $ 34,930 Other Assets $ 1,610 Risk Participation Agreement 0 Other Assets 0 Total derivatives not designated as hedging instruments $ 1,610 Derivative Liabilities September 30, 2024 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Interest Rate Products $ 150,475 Other Liabilities $ 4,843 Risk Participation Agreement 18,963 Other Liabilities 37 Total derivatives not designated as hedging instruments $ 4,880 Derivative Liabilities December 31, 2023 (In thousands) Notional Amount Balance Sheet Location Fair Value Derivatives not designated as hedging instruments Interest Rate Products $ 34,930 Other Liabilities $ 1,778 Risk Participation Agreement 7,542 Other Liabilities 48 Total derivatives not designated as hedging instruments $ 1,826
Schedule of cash flow hedging instruments, statements of financial performance and financial position, location	The tables below present the effect of the Company’s derivative financial instruments on the consolidated statements of income for the three and nine months ended September 30, 2024 and 2023: The Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income Location of Gain or (Loss) Recognized in Income on Derivative Three Months Ended 9/30/2024 9/30/2023 (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 $ 675 $ 647 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 2,114 (555) Derivatives designated as hedging instruments (1,439) 1,202 The Effect of Fair Value and Cash Flow Hedge Accounting on the Consolidated Statements of Income Location of Gain or (Loss) Recognized in Income on Derivative Nine Months Ended 9/30/2024 9/30/2023 (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 $ 2,010 $ 952 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 1,101 (3,875) Derivatives designated as hedging instruments 909 4,827
Schedule of derivatives and hedging activities, effect of fair value and cash flow hedge accounting on the statement of financial performance	The tables below present 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, 2024 and 2023: Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income 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) 9/30/2024 9/30/2023 Interest Rate Products Other Income $ (259) $ (2) Risk Participation Agreement Other Income (18) 12 Total $ (277) $ 10 Fee Income Other income $ 791 $ 70 Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income 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) 9/30/2024 9/30/2023 Interest Rate Products Other Income $ (223) $ (2) Risk Participation Agreement Other Income 61 14 Total $ (162) $ 12 Fee Income Other income $ 1,175 $ 70

Business (Details)

Business (Details)	9 Months Ended
	Sep. 30, 2024 subsidiary_Bank
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of wholly owned subsidiaries	1

Basis of Presentation (Details)

Basis of Presentation (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) investment	Sep. 30, 2023 USD ($)
Number of investments | investment	2
Investments tax credit	$ 2,200
Tax benefit	58	$ 41
Accounting Standards Update 2023-02
Investments	40
Investments, write off	444
Tax effective	111
Adjustment to additional paid in capital, investment	$ 71

Securities - Schedule of Availa

Securities - Schedule of Available-for-Sales Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 1,410,405	$ 1,548,482
Gross Unrealized Gains	12,367	9,376
Gross Unrealized Losses	113,493	141,208
Fair Value	1,309,279	1,416,650
U.S. Treasuries
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	85,036	114,418
Gross Unrealized Gains	380	495
Gross Unrealized Losses	3,305	5,009
Fair Value	82,111	109,904
Obligations of U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	408,292	472,286
Gross Unrealized Gains	8,241	6,449
Gross Unrealized Losses	16,328	22,277
Fair Value	400,205	456,458
Obligations of U.S. states and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	86,583	89,999
Gross Unrealized Gains	14	2
Gross Unrealized Losses	7,079	8,077
Fair Value	79,518	81,924
U.S. Government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	70,886	49,976
Gross Unrealized Gains	12	8
Gross Unrealized Losses	3,798	4,744
Fair Value	67,100	45,240
U.S. Government sponsored entities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	757,108	819,303
Gross Unrealized Gains	3,720	2,422
Gross Unrealized Losses	82,875	100,895
Fair Value	677,953	720,830
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	108	206
Fair Value	$ 2,392	$ 2,294

Securities - Schedule of Held-t

Securities - Schedule of Held-to-Maturity Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	$ 312,446	$ 312,401
Gross Unrealized Gains	0	0
Gross Unrealized Losses	35,847	44,946
Fair Value	276,599	267,455
U.S. Treasuries
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	86,103	86,266
Gross Unrealized Gains	0	0
Gross Unrealized Losses	8,956	11,051
Fair Value	77,147	75,215
Obligations of U.S. Government sponsored entities
Schedule of Held-to-maturity Securities [Line Items]
Amortized Cost	226,343	226,135
Gross Unrealized Gains	0	0
Gross Unrealized Losses	26,891	33,895
Fair Value	$ 199,452	$ 192,240

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Realized gains on available-for-sale debt securities	$ 50,300	$ 0	$ 50,300	$ 0
Realized losses on available-for-sale debt securities	0	62,900,000	0	70,000,000
Available-for-sale securities sold	39,900,000	510,500,000	429,600,000	510,500,000
Proceeds from sales of available-for-sale debt securities	40,000,000	366,700,000	39,952,000	440,488,000
Realized gains or losses on called available-for-sale debt securities	0	0	0	0
Net gains (losses) on equity securities	34,700	$ (36,700)	14,300	$ (35,700)
Federal Home Loan Bank New York (FHLBNY)
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Holdings of FHLBNY, FHLBPITT and ACBB stock, amount of advances	30,800,000		30,800,000
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, 2024	Dec. 31, 2023
Available-for-sale securities
Fair Value, Less than 12 Months	$ 33,341	$ 31,829
Unrealized Losses, Less than 12 Months	94	286
Fair Value, 12 Months or Longer	946,219	1,011,691
Unrealized Losses, 12 Months or Longer	113,399	140,922
Fair Value	979,560	1,043,520
Unrealized Losses	113,493	141,208
U.S. Treasuries
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	67,465	65,663
Unrealized Losses, 12 Months or Longer	3,305	5,009
Fair Value	67,465	65,663
Unrealized Losses	3,305	5,009
Obligations of U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	0	14,453
Unrealized Losses, Less than 12 Months	0	110
Fair Value, 12 Months or Longer	201,802	220,913
Unrealized Losses, 12 Months or Longer	16,328	22,167
Fair Value	201,802	235,366
Unrealized Losses	16,328	22,277
Obligations of U.S. states and political subdivisions
Available-for-sale securities
Fair Value, Less than 12 Months	0	10,572
Unrealized Losses, Less than 12 Months	0	106
Fair Value, 12 Months or Longer	75,370	69,601
Unrealized Losses, 12 Months or Longer	7,079	7,971
Fair Value	75,370	80,173
Unrealized Losses	7,079	8,077
U.S. Government agencies
Available-for-sale securities
Fair Value, Less than 12 Months	27,779	1,145
Unrealized Losses, Less than 12 Months	63	4
Fair Value, 12 Months or Longer	39,010	43,764
Unrealized Losses, 12 Months or Longer	3,735	4,740
Fair Value	66,789	44,909
Unrealized Losses	3,798	4,744
U.S. Government sponsored entities
Available-for-sale securities
Fair Value, Less than 12 Months	5,562	5,659
Unrealized Losses, Less than 12 Months	31	66
Fair Value, 12 Months or Longer	560,180	609,456
Unrealized Losses, 12 Months or Longer	82,844	100,829
Fair Value	565,742	615,115
Unrealized Losses	82,875	100,895
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	2,392	2,294
Unrealized Losses, 12 Months or Longer	108	206
Fair Value	2,392	2,294
Unrealized Losses	$ 108	$ 206

Securities - Schedule of Held_2

Securities - Schedule of Held-to-maturity Securities with Unrealized Losses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
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	276,599	267,455
Unrealized Losses, 12 Months or Longer	35,847	44,946
Fair Value	276,599	267,455
Unrealized Losses	35,847	44,946
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	77,147	75,215
Unrealized Losses, 12 Months or Longer	8,956	11,051
Fair Value	77,147	75,215
Unrealized Losses	8,956	11,051
Obligations of U.S. Government sponsored entities
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	199,452	192,240
Unrealized Losses, 12 Months or Longer	26,891	33,895
Fair Value	199,452	192,240
Unrealized Losses	$ 26,891	$ 33,895

Securities - Schedule of Avai_3

Securities - Schedule of Available-for-Sales Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Total	$ 582,411	$ 679,203
Mortgage-backed securities	827,994	869,279
Amortized Cost	1,410,405	1,548,482
Fair Value
Total	564,226	650,580
Mortgage-backed securities	745,053	766,070
Fair Value	1,309,279	1,416,650
Available-for-sale securities
Amortized Cost
Due in one year or less	109,842	99,242
Due after one year through five years	226,448	307,093
Due after five years through ten years	223,794	245,617
Due after ten years	22,327	27,251
Fair Value
Due in one year or less	108,632	98,650
Due after one year through five years	219,556	296,279
Due after five years through ten years	217,790	233,569
Due after ten years	$ 18,248	$ 22,082

Securities - Schedule of Held_3

Securities - Schedule of Held-to-Maturity Securities Amortized Cost and Estimated Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortized Cost
Due after one year through five years	$ 76,717
Due after five years through ten years	235,729	$ 312,401
Amortized Cost	312,446	312,401
Fair Value
Due after one year through five years	68,743
Due after five years through ten years	207,856	267,455
Total held-to-maturity debt securities	$ 276,599	$ 267,455

Loans and Leases - Schedule of

Loans and Leases - Schedule of Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 5,886,495	$ 5,610,929
Less: unearned income and deferred costs and fees	(5,234)	(4,994)
Total loans and leases, net of unearned income and deferred costs and fees	5,881,261	5,605,935
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	890,207	823,505
Commercial and Industrial | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	90,146	101,211
Total loans and leases, net of unearned income and deferred costs and fees	90,146	101,211
Commercial and Industrial | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	799,847	721,890
Total loans and leases, net of unearned income and deferred costs and fees	799,847	721,890
Commercial and Industrial | PPP loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	214	404
Total loans and leases, net of unearned income and deferred costs and fees	214	404
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,310,438	3,112,667
Commercial Real Estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	209,342	221,670
Total loans and leases, net of unearned income and deferred costs and fees	209,342	221,670
Commercial Real Estate | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,730,074	2,587,591
Total loans and leases, net of unearned income and deferred costs and fees	2,730,074	2,587,591
Commercial Real Estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	371,022	303,406
Total loans and leases, net of unearned income and deferred costs and fees	371,022	303,406
Residential real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,572,107	1,561,591
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	200,369	188,316
Total loans and leases, net of unearned income and deferred costs and fees	200,369	188,316
Residential real estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,371,738	1,373,275
Total loans and leases, net of unearned income and deferred costs and fees	1,371,738	1,373,275
Consumer and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	100,649	97,783
Consumer and other | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	100,312	96,942
Consumer and other | Indirect
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	337	841
Total loans and leases, net of unearned income and deferred costs and fees	337	841
Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 13,094	$ 15,383

Loans and Leases - Schedule o_2

Loans and Leases - Schedule of Past Due Loans and Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 5,886,495	$ 5,610,929
Less: unearned income and deferred costs and fees	(5,234)	(4,994)
Total loans and leases, net of unearned income and deferred costs and fees	5,881,261	5,605,935
30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,208	2,868
Less: unearned income and deferred costs and fees	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,208	2,868
60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	4,823	1,342
Less: unearned income and deferred costs and fees	0	0
Total loans and leases, net of unearned income and deferred costs and fees	4,823	1,342
90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	37,042	36,345
Less: unearned income and deferred costs and fees	0	0
Total loans and leases, net of unearned income and deferred costs and fees	37,042	36,345
Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	44,073	40,555
Less: unearned income and deferred costs and fees	0	0
Total loans and leases, net of unearned income and deferred costs and fees	44,073	40,555
Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	5,842,422	5,570,374
Less: unearned income and deferred costs and fees	(5,234)	(4,994)
Total loans and leases, net of unearned income and deferred costs and fees	5,837,188	5,565,380
Commercial and Industrial
Financing Receivable, Past Due [Line Items]
Total loans and leases	890,207	823,505
Commercial and Industrial | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	826	389
Commercial and Industrial | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,059	887
Commercial and Industrial | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,083	2,124
Commercial and Industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,968	3,400
Commercial and Industrial | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	886,239	820,105
Commercial and Industrial | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	90,146	101,211
Total loans and leases, net of unearned income and deferred costs and fees	90,146	101,211
Commercial and Industrial | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and Industrial | Agriculture | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and Industrial | Agriculture | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and Industrial | Agriculture | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial and Industrial | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	90,146	101,211
Commercial and Industrial | Other Financing Receivable
Financing Receivable, Past Due [Line Items]
Total loans and leases	799,847	721,890
Total loans and leases, net of unearned income and deferred costs and fees	799,847	721,890
Commercial and Industrial | Other Financing Receivable | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	826	389
Commercial and Industrial | Other Financing Receivable | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,059	887
Commercial and Industrial | Other Financing Receivable | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,083	2,124
Commercial and Industrial | Other Financing Receivable | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,968	3,400
Commercial and Industrial | Other Financing Receivable | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	795,879	718,490
Commercial and Industrial | PPP loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	214	404
Total loans and leases, net of unearned income and deferred costs and fees	214	404
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	214	404
Commercial Real Estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,310,438	3,112,667
Commercial Real Estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	250	351
Commercial Real Estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,657	0
Commercial Real Estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	23,301	25,056
Commercial Real Estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	26,208	25,407
Commercial Real Estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	3,284,230	3,087,260
Commercial Real Estate | Agriculture
Financing Receivable, Past Due [Line Items]
Total loans and leases	209,342	221,670
Total loans and leases, net of unearned income and deferred costs and fees	209,342	221,670
Commercial Real Estate | Agriculture | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	84	61
Commercial Real Estate | Agriculture | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	147	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	231	61
Commercial Real Estate | Agriculture | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	209,111	221,609
Commercial Real Estate | Other Financing Receivable
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,730,074	2,587,591
Total loans and leases, net of unearned income and deferred costs and fees	2,730,074	2,587,591
Commercial Real Estate | Other Financing Receivable | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	166	290
Commercial Real Estate | Other Financing Receivable | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,510	0
Commercial Real Estate | Other Financing Receivable | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	23,301	25,056
Commercial Real Estate | Other Financing Receivable | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	25,977	25,346
Commercial Real Estate | Other Financing Receivable | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,704,097	2,562,245
Commercial Real Estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans and leases	371,022	303,406
Total loans and leases, net of unearned income and deferred costs and fees	371,022	303,406
Commercial Real Estate | Construction | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial Real Estate | Construction | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial Real Estate | Construction | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial Real Estate | Construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Commercial Real Estate | Construction | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	371,022	303,406
Residential real estate
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,572,107	1,561,591
Residential real estate | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	485	1,819
Residential real estate | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	853	322
Residential real estate | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	11,418	8,884
Residential real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	12,756	11,025
Residential real estate | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,559,351	1,550,566
Residential real estate | Home equity
Financing Receivable, Past Due [Line Items]
Total loans and leases	200,369	188,316
Total loans and leases, net of unearned income and deferred costs and fees	200,369	188,316
Residential real estate | Home equity | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	465	466
Residential real estate | Home equity | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	211
Residential real estate | Home equity | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,832	1,968
Residential real estate | Home equity | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	2,297	2,645
Residential real estate | Home equity | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	198,072	185,671
Residential real estate | Mortgages
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,371,738	1,373,275
Total loans and leases, net of unearned income and deferred costs and fees	1,371,738	1,373,275
Residential real estate | Mortgages | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	20	1,353
Residential real estate | Mortgages | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	853	111
Residential real estate | Mortgages | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	9,586	6,916
Residential real estate | Mortgages | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	10,459	8,380
Residential real estate | Mortgages | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,361,279	1,364,895
Consumer and other
Financing Receivable, Past Due [Line Items]
Total loans and leases	100,649	97,783
Consumer and other | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	647	309
Consumer and other | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	254	133
Consumer and other | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	240	281
Consumer and other | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,141	723
Consumer and other | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	99,508	97,060
Consumer and other | Other Financing Receivable
Financing Receivable, Past Due [Line Items]
Total loans and leases	100,312	96,942
Consumer and other | Other Financing Receivable | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	640	302
Consumer and other | Other Financing Receivable | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	232	122
Consumer and other | Other Financing Receivable | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	235	270
Consumer and other | Other Financing Receivable | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	1,107	694
Consumer and other | Other Financing Receivable | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	99,205	96,248
Consumer and other | Indirect
Financing Receivable, Past Due [Line Items]
Total loans and leases	337	841
Total loans and leases, net of unearned income and deferred costs and fees	337	841
Consumer and other | Indirect | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	7	7
Consumer and other | Indirect | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	22	11
Consumer and other | Indirect | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	5	11
Consumer and other | Indirect | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	34	29
Consumer and other | Indirect | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	303	812
Leases
Financing Receivable, Past Due [Line Items]
Total loans and leases	13,094	15,383
Leases | 30-59 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | 60-89 Days
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | 90 Days or More
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | Total Past Due
Financing Receivable, Past Due [Line Items]
Total loans and leases	0	0
Leases | Current Loans
Financing Receivable, Past Due [Line Items]
Total loans and leases	$ 13,094	$ 15,383

Loans and Leases - Nonaccrual L

Loans and Leases - Nonaccrual Loans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	$ 40,373,000		$ 40,373,000		$ 42,038,000
Nonaccrual Loans and Leases	62,381,000		62,381,000		62,165,000
Loans and Leases Past Due Over 89 Days and Accruing	193,000		193,000		101,000
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	0		0		0
Nonaccrual Loans and Leases	2,223,000		2,223,000		2,273,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial and Industrial | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	2,223,000		2,223,000		2,253,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	40,373,000		40,373,000		42,038,000
Nonaccrual Loans and Leases	43,993,000		43,993,000		44,450,000
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		0
Nonaccrual Loans and Leases	132,000		132,000		170,000
Loans and Leases Past Due Over 89 Days and Accruing	0		0		0
Commercial Real Estate | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	40,373,000		40,373,000		42,038,000
Nonaccrual Loans and Leases	43,861,000		43,861,000		44,280,000
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		0
Nonaccrual Loans and Leases	16,013,000		16,013,000		15,172,000
Loans and Leases Past Due Over 89 Days and Accruing	5,000		5,000		0
Residential real estate | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	2,992,000		2,992,000		3,230,000
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		0
Nonaccrual Loans and Leases	13,021,000		13,021,000		11,942,000
Loans and Leases Past Due Over 89 Days and Accruing	5,000		5,000		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	152,000		152,000		270,000
Loans and Leases Past Due Over 89 Days and Accruing	188,000		188,000		101,000
Consumer and other | Commercial and industrial other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Nonaccrual Loans and Leases with no ACL	0		0		0
Nonaccrual Loans and Leases	136,000		136,000		230,000
Loans and Leases Past Due Over 89 Days and Accruing	188,000		188,000		101,000
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	16,000		16,000		40,000
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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	$ 53,059	$ 48,545	$ 51,584	$ 45,934
Charge-offs	(1,049)	(271)	(2,150)	(548)
Recoveries	137	94	501	1,679
Provision (credit) for credit loss expense	3,237	968	5,449	2,207
Ending balance	55,384	49,336	55,384	49,336
Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				64
Commercial & Industrial
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	7,412	6,685	6,667	6,039
Charge-offs	(253)	0	(283)	0
Recoveries	11	8	29	67
Provision (credit) for credit loss expense	444	(241)	1,201	344
Ending balance	7,614	6,452	7,614	6,452
Commercial & Industrial | Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				2
Commercial Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	32,559	28,968	31,581	27,287
Charge-offs	0	0	0	0
Recoveries	3	1	6	1,238
Provision (credit) for credit loss expense	1,302	366	2,277	794
Ending balance	33,864	29,335	33,864	29,335
Commercial Real Estate | Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				16
Residential Real Estate
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	11,569	11,111	11,700	11,154
Charge-offs	0	0	0	(2)
Recoveries	5	4	130	182
Provision (credit) for credit loss expense	802	791	546	526
Ending balance	12,376	11,906	12,376	11,906
Residential Real Estate | Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				46
Consumer and Other
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	1,451	1,680	1,557	1,358
Charge-offs	(796)	(271)	(1,867)	(546)
Recoveries	118	81	336	192
Provision (credit) for credit loss expense	694	70	1,441	556
Ending balance	1,467	1,560	1,467	1,560
Consumer and Other | Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				0
Finance Leases
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance	68	101	79	96
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provision (credit) for credit loss expense	(5)	(18)	(16)	(13)
Ending balance	$ 63	$ 83	$ 63	83
Finance Leases | Cumulative Effect, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Beginning balance				$ 0

Allowance for Credit Losses - L

Allowance for Credit Losses - Liabilities for Off-Balance Sheet Credit Exposures (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Off-Balance-Sheet, Credit Loss, Liability [Roll Forward]
Liabilities for off-balance sheet credit exposures at beginning of period	$ 3,084	$ 2,985	$ 2,270	$ 2,796
(Credit) provision for credit loss expense related to off-balance sheet credit exposures	(1,063)	182	(249)	371
Liabilities for off-balance sheet credit exposures at end of period	$ 2,021	$ 3,167	$ 2,021	$ 3,167

Allowance for Credit Losses - C

Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	$ 44,495	$ 44,368
ACL Allocation	1,429	1,082
Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	44,495	44,368
Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
Commercial and Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	1,978	2,035
ACL Allocation	0	0
Commercial and Industrial | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	1,978	2,035
Commercial and Industrial | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	0	0
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	42,517	42,333
ACL Allocation	1,429	1,082
Commercial Real Estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Individually evaluated for impairment	42,517	42,333
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	$ 0

Allowance for Credit Losses -_2

Allowance for Credit Losses - Schedule of Loan Modifications with Financial Difficulty (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 4,543
% of Total Class of Loans and Leases	0.08%
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 35
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,512
Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	41
Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	955
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 577
% of Total Class of Loans and Leases	0.06%
Commercial and Industrial | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 12
Commercial and Industrial | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	490
Commercial and Industrial | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	75
Commercial and Industrial | Other Financing Receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 577
% of Total Class of Loans and Leases	0.07%
Commercial and Industrial | Other Financing Receivable | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 12
Commercial and Industrial | Other Financing Receivable | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	490
Commercial and Industrial | Other Financing Receivable | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Other Financing Receivable | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Other Financing Receivable | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	75
Commercial Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 3,416
% of Total Class of Loans and Leases	0.10%
Commercial Real Estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0
Commercial Real Estate | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,022
Commercial Real Estate | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	394
Commercial Real Estate | Other Financing Receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 3,416
% of Total Class of Loans and Leases	0.13%
Commercial Real Estate | Other Financing Receivable | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0
Commercial Real Estate | Other Financing Receivable | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,022
Commercial Real Estate | Other Financing Receivable | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Other Financing Receivable | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Other Financing Receivable | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	394
Residential Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 527
% of Total Class of Loans and Leases	0.03%
Residential Real Estate | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0
Residential Real Estate | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	41
Residential Real Estate | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	486
Residential Real Estate | Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 486
% of Total Class of Loans and Leases	0.04%
Residential Real Estate | Mortgages | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0
Residential Real Estate | Mortgages | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	486
Residential Real Estate | Home Equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 41
% of Total Class of Loans and Leases	0.02%
Residential Real Estate | Home Equity | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0
Residential Real Estate | Home Equity | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	41
Residential Real Estate | Home Equity | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 23
% of Total Class of Loans and Leases	0.02%
Consumer | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 23
Consumer | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Other Financing Receivable
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 23
% of Total Class of Loans and Leases	0.02%
Consumer | Other Financing Receivable | Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 23
Consumer | Other Financing Receivable | Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Other Financing Receivable | Payment Delay and Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Other Financing Receivable | Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer | Other Financing Receivable | Payment Delay
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 0

Allowance for Credit Losses - N

Allowance for Credit Losses - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Receivables [Abstract]
TDRs reported during period	$ 0	$ 0

Allowance for Credit Losses - A

Allowance for Credit Losses - Aging Analysis of Loan Modifications with Financial Difficulty (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 4,543
Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	4,136
30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	407
Commercial and Industrial
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	577
Commercial and Industrial | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	565
Commercial and Industrial | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	12
Commercial and Industrial | Commercial and industrial other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	577
Commercial and Industrial | Commercial and industrial other | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	565
Commercial and Industrial | Commercial and industrial other | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Commercial and industrial other | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Commercial and industrial other | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial and Industrial | Commercial and industrial other | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	12
Commercial Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,416
Commercial Real Estate | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,416
Commercial Real Estate | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Commercial and industrial other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,416
Commercial Real Estate | Commercial and industrial other | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	3,416
Commercial Real Estate | Commercial and industrial other | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Commercial and industrial other | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Commercial and industrial other | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Commercial Real Estate | Commercial and industrial other | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	527
Residential Real Estate | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	155
Residential Real Estate | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	372
Residential Real Estate | Mortgages
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	486
Residential Real Estate | Mortgages | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	155
Residential Real Estate | Mortgages | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Mortgages | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	331
Residential Real Estate | Home Equity
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	41
Residential Real Estate | Home Equity | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Residential Real Estate | Home Equity | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	41
Consumer and Other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	23
Consumer and Other | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	23
Consumer and Other | Commercial and industrial other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	23
Consumer and Other | Commercial and industrial other | Current Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | Commercial and industrial other | 30-59 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | Commercial and industrial other | 60-89 Days
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | Commercial and industrial other | 90 Days or More
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	0
Consumer and Other | Commercial and industrial other | Non-Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Amortized cost basis	$ 23

Allowance for Credit Losses -_3

Allowance for Credit Losses - Credit Quality Indicators by Commercial and Industrial Loans (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases, net of unearned income and deferred costs and fees	$ 5,881,261	$ 5,605,935
Commercial and Industrial | Other Financing Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	117,021	131,908
One year before current fiscal year	123,190	92,577
Two years before current fiscal year	89,477	68,330
Three years before current fiscal year	58,069	28,808
Four years before current fiscal year	22,185	33,715
Prior	155,344	145,878
Revolving Loans Amortized Cost Basis	223,790	215,611
Revolving Loans Converted to Term	10,771	5,063
Total loans and leases, net of unearned income and deferred costs and fees	799,847	721,890
Current-period gross writeoffs
Current fiscal year	0	6
One year before current fiscal year	15	0
Two years before current fiscal year	30	0
Three years before current fiscal year	44	0
Four years before current fiscal year	11	0
Prior	183	29
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	283	35
Commercial and Industrial | Other Financing Receivable | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	115,477	130,993
One year before current fiscal year	122,968	92,335
Two years before current fiscal year	89,318	68,030
Three years before current fiscal year	57,209	28,237
Four years before current fiscal year	22,038	33,618
Prior	154,402	141,758
Revolving Loans Amortized Cost Basis	223,210	212,349
Revolving Loans Converted to Term	10,771	5,063
Total loans and leases, net of unearned income and deferred costs and fees	795,393	712,383
Commercial and Industrial | Other Financing Receivable | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	1,104	915
One year before current fiscal year	222	196
Two years before current fiscal year	159	222
Three years before current fiscal year	808	242
Four years before current fiscal year	130	79
Prior	261	1,287
Revolving Loans Amortized Cost Basis	162	682
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,846	3,623
Commercial and Industrial | Other Financing Receivable | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	440	0
One year before current fiscal year	0	46
Two years before current fiscal year	0	78
Three years before current fiscal year	52	329
Four years before current fiscal year	17	18
Prior	681	2,833
Revolving Loans Amortized Cost Basis	418	2,580
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	1,608	5,884
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	0
Two years before current fiscal year	0	264
Three years before current fiscal year	176	140
Four years before current fiscal year	38	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	214	404
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial 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	0
Two years before current fiscal year	0	264
Three years before current fiscal year	176	140
Four years before current fiscal year	38	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	214	404
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	9,215	24,924
One year before current fiscal year	25,104	11,935
Two years before current fiscal year	10,475	3,388
Three years before current fiscal year	2,404	3,170
Four years before current fiscal year	1,799	3,268
Prior	7,016	16,767
Revolving Loans Amortized Cost Basis	32,153	36,729
Revolving Loans Converted to Term	1,980	1,030
Total loans and leases, net of unearned income and deferred costs and fees	90,146	101,211
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial and Industrial | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	9,215	24,924
One year before current fiscal year	25,104	11,935
Two years before current fiscal year	10,475	3,341
Three years before current fiscal year	2,366	3,114
Four years before current fiscal year	1,754	3,268
Prior	7,016	16,759
Revolving Loans Amortized Cost Basis	32,153	36,728
Revolving Loans Converted to Term	1,980	1,030
Total loans and leases, net of unearned income and deferred costs and fees	90,063	101,099
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	0
Two years before current fiscal year	0	47
Three years before current fiscal year	38	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	38	47
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	0
Three years before current fiscal year	0	56
Four years before current fiscal year	45	0
Prior	0	8
Revolving Loans Amortized Cost Basis	0	1
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	45	65
Commercial Real Estate | Other Financing Receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	239,979	246,016
One year before current fiscal year	245,496	333,515
Two years before current fiscal year	347,013	368,103
Three years before current fiscal year	364,846	310,093
Four years before current fiscal year	299,826	286,203
Prior	1,175,007	983,010
Revolving Loans Amortized Cost Basis	43,815	35,702
Revolving Loans Converted to Term	14,092	24,949
Total loans and leases, net of unearned income and deferred costs and fees	2,730,074	2,587,591
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial Real Estate | Other Financing Receivable | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	239,979	246,016
One year before current fiscal year	244,508	317,583
Two years before current fiscal year	331,282	365,975
Three years before current fiscal year	362,119	292,960
Four years before current fiscal year	283,057	272,722
Prior	1,114,169	921,201
Revolving Loans Amortized Cost Basis	38,270	34,346
Revolving Loans Converted to Term	14,092	24,949
Total loans and leases, net of unearned income and deferred costs and fees	2,627,476	2,475,752
Commercial Real Estate | Other Financing Receivable | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	0	632
Two years before current fiscal year	714	0
Three years before current fiscal year	606	17,133
Four years before current fiscal year	16,769	11,422
Prior	14,574	16,100
Revolving Loans Amortized Cost Basis	4,501	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	37,164	45,287
Commercial Real Estate | Other Financing Receivable | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	988	15,300
Two years before current fiscal year	15,017	2,128
Three years before current fiscal year	2,121	0
Four years before current fiscal year	0	2,059
Prior	46,264	45,709
Revolving Loans Amortized Cost Basis	1,044	1,356
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	65,434	66,552
Commercial Real Estate | Agriculture
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	9,421	14,668
One year before current fiscal year	12,288	37,256
Two years before current fiscal year	37,885	22,813
Three years before current fiscal year	22,008	21,001
Four years before current fiscal year	20,215	24,342
Prior	103,040	94,969
Revolving Loans Amortized Cost Basis	3,923	257
Revolving Loans Converted to Term	562	6,364
Total loans and leases, net of unearned income and deferred costs and fees	209,342	221,670
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial Real Estate | Agriculture | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	9,421	14,668
One year before current fiscal year	12,288	37,256
Two years before current fiscal year	37,885	22,813
Three years before current fiscal year	22,008	21,001
Four years before current fiscal year	20,215	23,794
Prior	101,556	93,890
Revolving Loans Amortized Cost Basis	3,923	257
Revolving Loans Converted to Term	562	6,364
Total loans and leases, net of unearned income and deferred costs and fees	207,858	220,043
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	0
Four years before current fiscal year	0	378
Prior	1,310	1,033
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	1,310	1,411
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	0
Four years before current fiscal year	0	170
Prior	174	46
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	174	216
Commercial Real Estate | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	6,000	9,265
One year before current fiscal year	444	2,793
Two years before current fiscal year	685	8,068
Three years before current fiscal year	6,904	2,501
Four years before current fiscal year	2,010	357
Prior	0	596
Revolving Loans Amortized Cost Basis	329,147	274,224
Revolving Loans Converted to Term	25,832	5,602
Total loans and leases, net of unearned income and deferred costs and fees	371,022	303,406
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Commercial Real Estate | Construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	6,000	9,265
One year before current fiscal year	444	2,793
Two years before current fiscal year	685	8,068
Three years before current fiscal year	6,904	2,501
Four years before current fiscal year	2,010	357
Prior	0	596
Revolving Loans Amortized Cost Basis	311,747	274,224
Revolving Loans Converted to Term	25,832	5,602
Total loans and leases, net of unearned income and deferred costs and fees	353,622	303,406
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	17,400	0
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	17,400	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	16,352	2,378
One year before current fiscal year	2,904	2,237
Two years before current fiscal year	2,219	890
Three years before current fiscal year	1,071	529
Four years before current fiscal year	575	832
Prior	14,175	8,515
Revolving Loans Amortized Cost Basis	161,155	167,098
Revolving Loans Converted to Term	1,918	5,837
Total loans and leases, net of unearned income and deferred costs and fees	200,369	188,316
Current-period gross writeoffs
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	20
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	20
Residential Real Estate | Home equity | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	16,352	2,378
One year before current fiscal year	2,904	2,237
Two years before current fiscal year	2,219	890
Three years before current fiscal year	1,071	529
Four years before current fiscal year	575	832
Prior	13,568	8,178
Revolving Loans Amortized Cost Basis	158,769	164,205
Revolving Loans Converted to Term	1,918	5,837
Total loans and leases, net of unearned income and deferred costs and fees	197,376	185,086
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	0
Four years before current fiscal year	0	0
Prior	607	337
Revolving Loans Amortized Cost Basis	2,386	2,893
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	2,993	3,230
Residential Real Estate | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	81,994	131,004
One year before current fiscal year	134,204	186,794
Two years before current fiscal year	175,763	256,456
Three years before current fiscal year	243,766	222,931
Four years before current fiscal year	209,140	110,477
Prior	526,871	465,613
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	1,371,738	1,373,275
Current-period gross writeoffs
Current fiscal year	0	0
One year before current fiscal year	0	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	0
Prior	0	0
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	0	0
Residential Real Estate | Mortgages | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	81,994	131,004
One year before current fiscal year	133,491	186,401
Two years before current fiscal year	175,375	256,127
Three years before current fiscal year	243,173	221,945
Four years before current fiscal year	208,186	109,594
Prior	516,498	456,167
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	1,358,717	1,361,238
Residential Real Estate | Mortgages | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	0
One year before current fiscal year	713	393
Two years before current fiscal year	388	329
Three years before current fiscal year	593	986
Four years before current fiscal year	954	883
Prior	10,373	9,446
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	13,021	12,037
Consumer and Other | Direct
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	41,761	50,297
One year before current fiscal year	19,326	13,327
Two years before current fiscal year	10,727	11,316
Three years before current fiscal year	9,507	5,157
Four years before current fiscal year	4,226	4,107
Prior	12,165	10,014
Revolving Loans Amortized Cost Basis	2,600	2,724
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	100,312	96,942
Current-period gross writeoffs
Current fiscal year	1,633	801
One year before current fiscal year	13	29
Two years before current fiscal year	5	16
Three years before current fiscal year	32	21
Four years before current fiscal year	10	83
Prior	165	28
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	1,858	978
Consumer and Other | Direct | Performing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	41,761	50,295
One year before current fiscal year	19,322	13,327
Two years before current fiscal year	10,727	11,316
Three years before current fiscal year	9,507	5,157
Four years before current fiscal year	4,226	4,037
Prior	12,088	9,857
Revolving Loans Amortized Cost Basis	2,545	2,723
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	100,176	96,712
Consumer and Other | Direct | Nonperforming
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current fiscal year	0	2
One year before current fiscal year	4	0
Two years before current fiscal year	0	0
Three years before current fiscal year	0	0
Four years before current fiscal year	0	70
Prior	77	157
Revolving Loans Amortized Cost Basis	55	1
Revolving Loans Converted to Term	0	0
Total loans and leases, net of unearned income and deferred costs and fees	136	230
Consumer and Other | Indirect
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	97
Three years before current fiscal year	62	68
Four years before current fiscal year	30	432
Prior	245	244
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	337	841
Current-period gross writeoffs
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	53
Prior	9	14
Revolving Loans Amortized Cost Basis	0	0
Revolving Loans Converted to Term	0	0
Total Loans	9	67
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	0
Two years before current fiscal year	0	97
Three years before current fiscal year	62	68
Four years before current fiscal year	30	402
Prior	229	234
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	321	801
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	0
Four years before current fiscal year	0	30
Prior	16	10
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	$ 16	$ 40

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Basic
Net income (loss) available to common shareholders	$ 18,638	$ (33,354)	$ 51,192	$ (5,498)
Less: income (loss) attributable to unvested stock-based compensation awards	0	(8)	0	(34)
Net earnings (loss) allocated to common shareholders	$ 18,638	$ (33,362)	$ 51,192	$ (5,532)
Weighted average shares outstanding, including unvested stock-based compensation awards (in shares)	14,394,900	14,364,909	14,399,961	14,461,819
Less: unvested stock-based compensation awards (in shares)	(179,293)	(179,146)	(185,949)	(186,890)
Weighted average shares outstanding - Basic (in shares)	14,215,607	14,185,763	14,214,012	14,274,929
Diluted
Net earnings (loss) allocated to common shareholders	$ 18,638	$ (33,362)	$ 51,192	$ (5,532)
Weighted average shares outstanding - Basic (in shares)	14,215,607	14,185,763	14,214,012	14,274,929
Plus: Incremental shares from assumed conversion of stock-based compensation awards (in shares)	67,648	38,985	39,716	44,906
Weighted average shares outstanding - Diluted (in shares)	14,283,255	14,224,748	14,253,728	14,319,835
Basic EPS (in dollars per share)	$ 1.31	$ (2.35)	$ 3.60	$ (0.39)
Diluted EPS (in dollars per share)	$ 1.30	$ (2.35)	$ 3.59	$ (0.39)

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earning per share (in shares)	2,157	53,490	47,919	39,266

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) - Schedule of Reclassifications (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Before-Tax Amount
Net unrealized gains/losses	$ 45,655	$ 25,815	$ 31,529	$ 43,258
Tax (Expense) Benefit
Net unrealized gains/losses and Other comprehensive (loss) income	(11,185)	(6,324)	(7,724)	(10,598)
Net of Tax
Change in net unrealized (loss) gain during the period	34,300	(28,273)	23,221	(20,932)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	170	47,764	584	53,592
Other comprehensive income	34,470	19,491	23,805	32,660
Net unrealized gains/losses
Before-Tax Amount
Change in net unrealized (loss) gain during the period	45,431	(37,449)	30,756	(27,725)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(50)	62,932	(50)	69,984
Net unrealized gains/losses	45,381	25,483	30,706	42,259
Tax (Expense) Benefit
Change in net unrealized (loss) gain during the period	(11,131)	9,176	(7,535)	6,793
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	12	(15,419)	12	(17,146)
Net unrealized gains/losses and Other comprehensive (loss) income	(11,119)	(6,243)	(7,523)	(10,353)
Net of Tax
Change in net unrealized (loss) gain during the period	34,300	(28,273)	23,221	(20,932)
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(38)	47,513	(38)	52,838
Other comprehensive income	34,262	19,240	23,183	31,906
Amortization of net retirement plan actuarial gain (loss)
Before-Tax Amount
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	229	279	686	837
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(56)	(68)	(168)	(205)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	173	211	518	632
Amortization of net retirement plan prior service cost
Before-Tax Amount
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	45	53	137	162
Tax (Expense) Benefit
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	(10)	(13)	(33)	(40)
Net of Tax
Reclassification adjustment for net realized loss on sale of available-for-sale debt securities included in net income (loss)	35	40	104	122
Employee benefit plans
Before-Tax Amount
Net unrealized gains/losses	274	332	823	999
Tax (Expense) Benefit
Net unrealized gains/losses and Other comprehensive (loss) income	(66)	(81)	(201)	(245)
Net of Tax
Other comprehensive income	$ 208	$ 251	$ 622	$ 754

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss) - Schedule of Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	$ 676,093	$ 636,441	$ 669,934	$ 617,390
Other comprehensive income (loss) before reclassifications	34,300	(28,273)	23,221	(20,932)
Amounts reclassified from accumulated other comprehensive (loss) income	170	47,764	584	53,592
Other comprehensive income	34,470	19,491	23,805	32,660
Ending balances	721,348	612,356	721,348	612,356
Available-for- Sale Debt Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(110,614)	(166,137)	(99,535)	(178,803)
Other comprehensive income (loss) before reclassifications	34,300	(28,273)	23,221	(20,932)
Amounts reclassified from accumulated other comprehensive (loss) income	(38)	47,513	(38)	52,838
Other comprehensive income	34,262	19,240	23,183	31,906
Ending balances	(76,352)	(146,897)	(76,352)	(146,897)
Employee Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(25,056)	(29,383)	(25,470)	(29,886)
Other comprehensive income (loss) before reclassifications	0	0	0	0
Amounts reclassified from accumulated other comprehensive (loss) income	208	251	622	754
Other comprehensive income	208	251	622	754
Ending balances	(24,848)	(29,132)	(24,848)	(29,132)
Accumulated Other Comprehensive (Loss) Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balances	(135,670)	(195,520)	(125,005)	(208,689)
Other comprehensive income	34,470	19,491	23,805	32,660
Ending balances	$ (101,200)	$ (176,029)	$ (101,200)	$ (176,029)

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Net gain (loss) on securities transactions	$ 85	$ (62,967)	$ 65	$ (70,019)
Income tax expense (benefit)	(5,858)	8,304	(15,958)	619
Other operating expense	(12,989)	(13,466)	(39,329)	(41,403)
Total before tax	24,527	(41,627)	67,243	(6,024)
Net of tax	18,638	(33,354)	51,192	(5,498)
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 gain (loss) on securities transactions	50	(62,932)	50	(69,984)
Income tax expense (benefit)	(12)	15,419	(12)	17,146
Net of tax	38	(47,513)	38	(52,838)
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	(229)	(279)	(686)	(837)
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	(45)	(53)	(137)	(162)
Amount Reclassified from Accumulated Other Comprehensive (Loss) Income | Employee benefit plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Income tax expense (benefit)	66	81	201	245
Total before tax	(274)	(332)	(823)	(999)
Net of tax	$ (208)	$ (251)	$ (622)	$ (754)

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pension Benefits
Components of net periodic benefit cost
Service cost	$ 0	$ 0	$ 0	$ 0
Interest cost	797	819	2,391	2,456
Expected return on plan assets	(1,287)	(1,198)	(3,860)	(3,592)
Amortization of net retirement plan actuarial loss	244	289	732	867
Amortization of net retirement plan prior service (credit) cost	0	0	0	0
Net periodic benefit (income) cost	(246)	(90)	(737)	(269)
Life and Health
Components of net periodic benefit cost
Service cost	6	8	19	24
Interest cost	86	89	257	266
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	(15)	(10)	(46)	(30)
Amortization of net retirement plan prior service (credit) cost	(11)	(16)	(32)	(46)
Net periodic benefit (income) cost	66	71	198	214
SERP Benefits
Components of net periodic benefit cost
Service cost	15	11	44	32
Interest cost	283	287	848	861
Expected return on plan assets	0	0	0	0
Amortization of net retirement plan actuarial loss	0	0	0	0
Amortization of net retirement plan prior service (credit) cost	56	69	169	208
Net periodic benefit (income) cost	$ 354	$ 367	$ 1,061	$ 1,101

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Amortization of amounts previously recognized in accumulated other comprehensive income (loss)	$ 622,000	$ 754,000
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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other Income and Expenses [Abstract]
Reporting threshold for other income and operating expenses (percent, greater than)			1%
Noninterest Income
Other service charges	$ 646	$ 645	$ 1,967	$ 1,909
Earnings from corporate owned life insurance	513	(2)	2,290	1,167
Net gains on the sale of loans originated for sale	387	21	701	86
Other income	753	326	2,363	1,372
Total other income	2,299	990	7,321	4,534
Noninterest Expenses
Marketing expense	982	782	3,050	3,575
Professional fees	1,544	1,761	4,910	5,689
Legal fees	313	293	863	1,347
Technology expense	3,357	3,928	11,467	11,590
FDIC insurance	1,400	1,041	4,304	2,874
Cardholder expense	1,007	1,059	3,105	3,192
Other expenses	4,386	4,602	11,630	13,136
Other operating expense	$ 12,989	$ 13,466	$ 39,329	$ 41,403

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Disaggregation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 21,307	$ 20,667	$ 60,842	$ 57,865
Noninterest Income (out-of-scope of ASC 606)	2,078	(62,291)	6,456	(66,474)
Total Noninterest Income	23,385	(41,624)	67,298	(8,609)
Commissions and Fees
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	10,159	10,301	27,553	26,796
Installment Billing
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	120	138	115	97
Refund of Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	(95)	(60)	(75)	113
Contract Liabilities/Deferred Revenue
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	0	0	(289)	(298)
Contingent Commissions
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,099	1,018	3,325	2,870
Subtotal Insurance Revenues
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	11,283	11,397	30,629	29,578
Trust and Asset Management
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	4,632	3,423	13,541	10,494
Mutual Fund & Investment Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	293	919	1,170	3,035
Subtotal Investment Service Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	4,925	4,342	14,711	13,529
Service Charges on Deposit Accounts
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	1,872	1,754	5,434	5,140
Card Services Income
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	2,921	2,860	9,138	8,629
Other
Disaggregation of Revenue [Line Items]
Noninterest Income (in-scope of ASC 606)	$ 306	$ 314	$ 930	$ 989

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Disaggregation of Revenue [Line Items]
Contract assets related to contingent income	$ 2.2	$ 2.8
Contract with customer, liability	$ 0.6	1.9
Performance obligation, description of timing	one year
Insurance
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 6.1	5.7
Wealth Management
Disaggregation of Revenue [Line Items]
Contract with customer, asset, net	$ 3.7	$ 3

Financial Guarantees (Details)

Financial Guarantees (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Guarantees [Abstract]
Obligations to extend credit for loan commitments	$ 33.6	$ 39.1

Segment and Related Informati_3

Segment and Related Information - Narrative (Details)	9 Months Ended
	Sep. 30, 2024 banking_Office segment office
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Tompkins Insurance Agencies Inc
Segment Reporting Information [Line Items]
Noncontrolling interest, ownership percentage by parent	100%
Tompkins, Cayuga, Cortland and Schuyler Counties, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	12
Wyoming, Livingston, Genessee, Orleans and Monroe, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	15
Putnam Country, Dutchess Country and Westchester, New York
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	12
Berks, Montgomery, Philadelphia, Deleware and Schuylkill, Pennsylvania
Segment Reporting Information [Line Items]
Nature of operations, number of banking offices	16
Western New York
Segment Reporting Information [Line Items]
Number of offices | office	4

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Interest income	$ 89,129	$ 75,465	$ 257,552	$ 216,573
Interest expense	35,936	24,452	102,731	59,418
Net Interest Income	53,193	51,013	154,821	157,155
Provision for credit loss expense	2,174	1,150	5,200	2,578
Noninterest income	23,385	(41,624)	67,298	(8,609)
Noninterest expense	49,877	49,866	149,676	151,992
Income/(Loss) Before Income Tax Expense/(Benefit)	24,527	(41,627)	67,243	(6,024)
Income tax (benefit) expense	5,858	(8,304)	15,958	(619)
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	18,669	(33,323)	51,285	(5,405)
Less: Net income attributable to noncontrolling interests	31	31	93	93
Net Income/(Loss) Attributable to Tompkins Financial Corporation	18,638	(33,354)	51,192	(5,498)
Depreciation and amortization	2,224	2,790	7,834	8,208
Assets	8,006,427	7,691,162	8,006,427	7,691,162		$ 7,819,749
Goodwill	92,602	92,602	92,602	92,602		92,602
Other intangibles, net	2,238	2,421	2,238	2,421		2,327
Net loans and leases	5,825,877	5,385,524	5,825,877	5,385,524		5,554,351
Deposits	6,577,896	6,623,436	6,577,896	6,623,436		6,399,847
Total Equity	721,348	612,356	721,348	612,356	$ 676,093	$ 669,934	$ 636,441	$ 617,390
Operating Segments | Banking
Segment Reporting Information [Line Items]
Interest income	89,129	75,465	257,552	216,573
Interest expense	35,937	24,453	102,734	59,421
Net Interest Income	53,192	51,012	154,818	157,152
Provision for credit loss expense	2,174	1,150	5,200	2,578
Noninterest income	7,465	(57,007)	22,398	(50,687)
Noninterest expense	39,180	39,648	118,205	120,882
Income/(Loss) Before Income Tax Expense/(Benefit)	19,303	(46,793)	53,811	(16,995)
Income tax (benefit) expense	4,456	(9,701)	12,380	(3,565)
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	14,847	(37,092)	41,431	(13,430)
Less: Net income attributable to noncontrolling interests	31	31	93	93
Net Income/(Loss) Attributable to Tompkins Financial Corporation	14,816	(37,123)	41,338	(13,523)
Depreciation and amortization	2,144	2,702	7,588	7,942
Assets	7,946,772	7,632,733	7,946,772	7,632,733
Goodwill	64,525	64,655	64,525	64,655
Other intangibles, net	1,110	967	1,110	967
Net loans and leases	5,825,877	5,385,524	5,825,877	5,385,524
Deposits	6,605,596	6,645,587	6,605,596	6,645,587
Total Equity	647,369	545,037	647,369	545,037
Operating Segments | Insurance
Segment Reporting Information [Line Items]
Interest income	1	1	3	3
Interest expense	0	0	0	0
Net Interest Income	1	1	3	3
Provision for credit loss expense	0	0	0	0
Noninterest income	11,414	11,529	31,161	29,963
Noninterest expense	7,193	7,109	21,506	21,526
Income/(Loss) Before Income Tax Expense/(Benefit)	4,222	4,421	9,658	8,440
Income tax (benefit) expense	1,155	1,213	2,644	2,323
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	3,067	3,208	7,014	6,117
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income/(Loss) Attributable to Tompkins Financial Corporation	3,067	3,208	7,014	6,117
Depreciation and amortization	38	44	122	133
Assets	49,928	46,222	49,928	46,222
Goodwill	19,866	19,866	19,866	19,866
Other intangibles, net	1,103	1,416	1,103	1,416
Net loans and leases	0	0	0	0
Deposits	0	0	0	0
Total Equity	40,266	36,745	40,266	36,745
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	5,019	4,414	15,318	13,771
Noninterest expense	4,017	3,668	11,544	11,240
Income/(Loss) Before Income Tax Expense/(Benefit)	1,002	746	3,774	2,531
Income tax (benefit) expense	247	184	934	623
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	755	562	2,840	1,908
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income/(Loss) Attributable to Tompkins Financial Corporation	755	562	2,840	1,908
Depreciation and amortization	42	44	124	133
Assets	29,520	28,730	29,520	28,730
Goodwill	8,211	8,081	8,211	8,081
Other intangibles, net	25	38	25	38
Net loans and leases	0	0	0	0
Deposits	0	0	0	0
Total Equity	33,713	30,574	33,713	30,574
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	(513)	(560)	(1,579)	(1,656)
Noninterest expense	(513)	(559)	(1,579)	(1,656)
Income/(Loss) Before Income Tax Expense/(Benefit)	0	(1)	0	0
Income tax (benefit) expense	0	0	0	0
Net Income/(Loss) Attributable to Noncontrolling Interests and Tompkins Financial Corporation	0	(1)	0	0
Less: Net income attributable to noncontrolling interests	0	0	0	0
Net Income/(Loss) Attributable to Tompkins Financial Corporation	0	(1)	0	0
Depreciation and amortization	0	0	0	0
Assets	(19,793)	(16,523)	(19,793)	(16,523)
Goodwill	0	0	0	0
Other intangibles, net	0	0	0	0
Net loans and leases	0	0	0	0
Deposits	(27,700)	(22,151)	(27,700)	(22,151)
Total Equity	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Financial Assets and Financial Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Equity securities, at fair value	$ 801	$ 787
Derivatives designated as hedging instruments
Assets
Derivative asset	362	1,503
Derivatives not designated as hedging instruments
Assets
Derivative asset	4,452	1,610
Liabilities
Derivatives not designated as hedging instruments	4,880	1,826
Recurring | Level 1 | Derivatives designated as hedging instruments
Assets
Derivative asset		0
Recurring | Level 2 | Derivatives designated as hedging instruments
Assets
Derivative asset		1,503
Recurring | Level 3 | Derivatives designated as hedging instruments
Assets
Derivative asset		0
Recurring | Fair Value
Assets
Available-for-sale securities	1,309,279	1,416,650
Liabilities
Derivatives not designated as hedging instruments	4,880	1,826
Recurring | Fair Value | Derivatives designated as hedging instruments
Assets
Derivative asset	362	1,503
Recurring | Fair Value | Derivatives not designated as hedging instruments
Assets
Derivative asset	4,452	1,610
Recurring | Fair Value | Level 1
Assets
Available-for-sale securities	0	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | Fair Value | Level 1 | Derivatives designated as hedging instruments
Assets
Derivative asset	0
Recurring | Fair Value | Level 1 | Derivatives not designated as hedging instruments
Assets
Derivative asset	0	0
Recurring | Fair Value | Level 2
Assets
Available-for-sale securities	1,309,279	1,416,650
Liabilities
Derivatives not designated as hedging instruments	4,880	1,826
Recurring | Fair Value | Level 2 | Derivatives designated as hedging instruments
Assets
Derivative asset	362
Recurring | Fair Value | Level 2 | Derivatives not designated as hedging instruments
Assets
Derivative asset	4,452	1,610
Recurring | Fair Value | Level 3
Assets
Available-for-sale securities	0	0
Liabilities
Derivatives not designated as hedging instruments	0	0
Recurring | Fair Value | Level 3 | Derivatives designated as hedging instruments
Assets
Derivative asset	0
Recurring | Fair Value | Level 3 | Derivatives not designated as hedging instruments
Assets
Derivative asset	0	0
Recurring | Fair Value | U.S. Treasuries
Assets
Available-for-sale securities	82,111	109,904
Recurring | Fair Value | U.S. Treasuries | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. Treasuries | Level 2
Assets
Available-for-sale securities	82,111	109,904
Recurring | Fair Value | U.S. Treasuries | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | Obligations of U.S. Government sponsored entities
Assets
Available-for-sale securities	400,205	456,458
Recurring | Fair Value | Obligations of U.S. Government sponsored entities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | Obligations of U.S. Government sponsored entities | Level 2
Assets
Available-for-sale securities	400,205	456,458
Recurring | Fair Value | Obligations of U.S. Government sponsored entities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | Obligations of U.S. states and political subdivisions
Assets
Available-for-sale securities	79,518	81,924
Recurring | Fair Value | Obligations of U.S. states and political subdivisions | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | Obligations of U.S. states and political subdivisions | Level 2
Assets
Available-for-sale securities	79,518	81,924
Recurring | Fair Value | Obligations of U.S. states and political subdivisions | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. Government agencies
Assets
Available-for-sale securities	67,100	45,240
Recurring | Fair Value | U.S. Government agencies | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. Government agencies | Level 2
Assets
Available-for-sale securities	67,100	45,240
Recurring | Fair Value | U.S. Government agencies | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. Government sponsored entities
Assets
Available-for-sale securities	677,953	720,830
Recurring | Fair Value | U.S. Government sponsored entities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. Government sponsored entities | Level 2
Assets
Available-for-sale securities	677,953	720,830
Recurring | Fair Value | U.S. Government sponsored entities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. corporate debt securities
Assets
Available-for-sale securities	2,392	2,294
Recurring | Fair Value | U.S. corporate debt securities | Level 1
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | U.S. corporate debt securities | Level 2
Assets
Available-for-sale securities	2,392	2,294
Recurring | Fair Value | U.S. corporate debt securities | Level 3
Assets
Available-for-sale securities	0	0
Recurring | Fair Value | Equity securities, at fair value
Assets
Equity securities, at fair value	801	787
Recurring | Fair Value | Equity securities, at fair value | Level 1
Assets
Equity securities, at fair value	0	0
Recurring | Fair Value | Equity securities, at fair value | Level 2
Assets
Equity securities, at fair value	0	0
Recurring | Fair Value | Equity securities, at fair value | Level 3
Assets
Equity securities, at fair value	$ 801	$ 787

Fair Value Measurements - Sch_2

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Individually evaluated loans	$ 1,211		$ 3,420	$ 3,742
Gain (losses) from fair value changes on individually evaluated loans	0		0	826
Other real estate owned		$ 0	81	0
Gain (losses) from fair value changes on other real estate owned		1	43	23
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
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	$ 1,211		3,420	3,742
Other real estate owned		$ 0	$ 81	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details)	Sep. 30, 2024
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_3

Fair Value Measurements - Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Financial Assets:
Securities - held-to-maturity	$ 276,599	$ 267,455
FHLB stock and other stock	30,936	33,719
Financial Liabilities:
Time deposits	1,042,007	998,013
Fed funds purchased and securities sold under agreements to repurchase	67,506	50,996
Other borrowings	539,327	602,100
Level 1
Financial Assets:
Cash and cash equivalents	132,320	79,542
Securities - held-to-maturity	0	0
FHLB stock 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	276,599	267,455
FHLB stock and other stock	30,936	33,719
Accrued interest receivable	28,194	26,107
Loans/leases, net	0	0
Financial Liabilities:
Time deposits	1,039,418	990,933
Other deposits	5,535,889	5,401,834
Fed funds purchased and securities sold under agreements to repurchase	67,506	50,996
Other borrowings	541,082	600,814
Accrued interest payable	3,957	3,474
Level 3
Financial Assets:
Cash and cash equivalents	0	0
Securities - held-to-maturity	0	0
FHLB stock and other stock	0	0
Accrued interest receivable	0	0
Loans/leases, net	5,489,226	5,126,679
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	132,320	79,542
Securities - held-to-maturity	312,446	312,401
FHLB stock and other stock	30,936	33,719
Accrued interest receivable	28,194	26,107
Loans/leases, net	5,825,877	5,554,351
Financial Liabilities:
Time deposits	1,042,007	998,013
Other deposits	5,535,889	5,401,834
Fed funds purchased and securities sold under agreements to repurchase	67,506	50,996
Other borrowings	539,327	602,100
Accrued interest payable	3,957	3,474
Fair Value
Financial Assets:
Cash and cash equivalents	132,320	79,542
Securities - held-to-maturity	276,599	267,455
FHLB stock and other stock	30,936	33,719
Accrued interest receivable	28,194	26,107
Loans/leases, net	5,489,226	5,126,679
Financial Liabilities:
Time deposits	1,039,418	990,933
Other deposits	5,535,889	5,401,834
Fed funds purchased and securities sold under agreements to repurchase	67,506	50,996
Other borrowings	541,082	600,814
Accrued interest payable	$ 3,957	$ 3,474

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Fair value of derivatives in a net liability position	$ 4,900	$ 1,800
Collateral posted from counterparty	4,400	1,500
Interest Rate Hedge Counterparty
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Collateral posted from counterparty	0	1,500
Interest Rate Products | Derivatives designated as hedging instruments
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative assets, notional amount	$ 150,000	$ 150,000

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities - Cumulative Basis Adjustment For Fair Value Hedges (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	$ 149,734	$ 148,633
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	(266)	(1,367)
Amortized cost basis of the closed portfolios used in these hedging relationships	721,900	763,400
Designated hedged items, amount	150,000	150,000
Fixed Rate Loans
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Carrying Amount of the Hedged Assets/(Liabilities)	149,734	148,633
Cumulative Amount of Fair Value Hedging Adjustment Included in the Carrying Amount of the Hedged Assets/(Liabilities)	$ (266)	$ (1,367)

Derivatives and Hedging Activ_5

Derivatives and Hedging Activities - Fair Value Hedges of Interest Rate Risk (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Derivatives designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivative assets, fair value	$ 362	$ 1,503
Derivatives not designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivative assets, fair value	4,452	1,610
Derivative liabilities, fair value	$ 4,880	$ 1,826
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	Other liabilities
Interest Rate Products | Derivatives designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	$ 150,000	$ 150,000
Derivative assets, fair value	362	1,503
Interest Rate Products | Derivatives not designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	150,475	34,930
Derivative assets, fair value	4,452	1,610
Derivative liabilities, notional amount	150,475	34,930
Derivative liabilities, fair value	$ 4,843	$ 1,778
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 | Derivatives not designated as hedging instruments
Derivatives, Fair Value [Line Items]
Derivative assets, notional amount	$ 0	$ 0
Derivative assets, fair value	0	0
Derivative liabilities, notional amount	18,963	7,542
Derivative liabilities, fair value	$ 37	$ 48

Derivatives and Hedging Activ_6

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gain or (loss) on fair value hedging relationships in Subtopic 815-20
Hedged items	$ 2,114	$ (555)	$ 1,101	$ (3,875)
Derivatives designated as hedging instruments	(1,439)	1,202	909	4,827
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	$ 675	$ 647	$ 2,010	$ 952

Derivatives and Hedging Activ_7

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, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ (277)	$ 10	$ (162)	$ 12
Other Income
Derivative Instruments, Gain (Loss) [Line Items]
Fee Income	791	70	1,175	70
Interest Rate Products | Other Income
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	(259)	(2)	(223)	(2)
Risk Participation Agreement | Other Income
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain or (Loss) Recognized in Income on Derivative	$ (18)	$ 12	$ 61	$ 14