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Segment Reporting
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting Disclosure Segment Information
Park's chief operating decision maker is Park's Chairman and Chief Executive Officer. While the chief decision maker monitors the operating results of its lines of business, operations are managed and financial performance is evaluated on a consolidated basis. Accordingly, all of the financial service operations are considered by management to be aggregated in one reportable operating segment.

The segment is determined by the level of information provided to the chief operating decision maker, who uses such information to review performance of various components of the business, which are then aggregated if operating performance, products, and services are similar. The chief operating decision maker will evaluate the financial performance of Park's business components such as by evaluating interest income, interest expense, other revenue streams, significant expenses, and budget to actual results in assessing Park's segment and in the determination of allocation resources. The chief operating decision maker uses consolidated net income to benchmark Park against its peers. The benchmarking analysis coupled with monitoring of budget to actual results are used in assessment of performance and in establishing compensation. Loans, investments, deposits, and fiduciary income provide the revenues in the banking operation. Interest expense, provisions for credit losses, and payroll/benefits provide the significant expenses in the banking operation. All operations are domestic.

Accounting policies for Park's reportable segment are the same as described in Note 1 - Summary of Significant Accounting Policies of the Notes to Consolidated Financial Statements included in Park’s 2024 Form 10-K. Segment performance is
evaluated using consolidated net income. Information reported internally for performance assessment by the chief operating decision maker follows, inclusive of reconciliations of significant segment totals to the financial statements.

Banking Segment
Three Months Ended
March 31,
(in thousands)20252024
Interest Income$132,200 $126,640 
Reconciliation of Revenue
Other revenues$25,746 $26,200 
Total consolidated revenues$157,946 $152,840 
Less:
Interest expense$27,823 $31,017 
Segment net interest income and noninterest income$130,123 $121,823 
Less:
Provision for credit losses7562,180
Salaries36,21635,733
Employee benefits10,51611,560
Occupancy expense3,5193,181
Furniture and equipment expense2,3012,583
Data processing fees10,5298,808
Professional fees and services7,3076,817
Marketing1,5281,741
Insurance1,6861,718
Communication1,2021,036
State tax expense1,1861,110
Amortization of intangible assets274320
Miscellaneous1,9002,621
Income taxes9,0467,211
Segment net income/consolidated net income$42,157 $35,204 
Three Months Ended
March 31,
(in thousands)20252024
Other segment disclosures
Interest income132,200126,640
Interest expense27,82331,017
Depreciation2,9133,119
Amortization274320
Other significant noncash items:
Provision for credit losses7562,180
Segment assets9,886,6129,881,077
Reconciliation of assets
Total assets for reportable segments$9,886,612 9,881,077
Other assets——
Total consolidated assets$9,886,612 $9,881,077