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Segment Reporting
 9 Months Ended
Sep. 30, 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 and At
September 30,
(in thousands)20252024
Interest Income$138,952 $133,808 
Reconciliation of Revenue
Other revenues$30,574 $36,530 
Total consolidated revenues$169,526 $170,338 
Less:
Interest expense$27,935 $32,694 
Segment net interest income and noninterest income$141,591 $137,644 
Less:
Provision for credit losses4,0305,315
Salaries38,64438,370
Employee benefits9,89210,162
Occupancy expense3,2423,731
Furniture and equipment expense2,2192,571
Data processing fees11,53111,764
Professional fees and services7,4757,842
Marketing1,5071,464
Insurance1,4681,640
Communication1,239955
State tax expense1,1821,116
Amortization of intangible assets248287
Foundation contributions—2,000
Miscellaneous8163,779
Income taxes10,9408,431
Segment net income/consolidated net income$47,158 $38,217 
Other segment disclosures
Interest income138,952133,808
Interest expense27,93532,694
Depreciation2,8252,976
Amortization248287
Other significant noncash items:
Provision for credit losses4,0305,315
Segment assets9,862,0689,903,049
Reconciliation of assets
Total assets for reportable segments$9,862,068 9,903,049
Other assets——
Total consolidated assets$9,862,068 $9,903,049 
Banking Segment
Nine Months Ended
September 30,
(in thousands)20252024
Interest Income$407,648 $389,352 
Reconciliation of Revenue
Other revenues$88,506 $91,524 
Total consolidated revenues$496,154 $480,876 
Less:
Interest expense$83,263 $94,778 
Segment net interest income and noninterest income$412,891 $386,098 
Less:
Provision for credit losses7,63910,608
Salaries113,420110,057
Employee benefits29,51631,595
Occupancy expense10,0309,887
Furniture and equipment expense6,7547,608
Data processing fees33,08130,114
Professional fees and services22,17720,681
Marketing4,3304,369
Insurance4,8215,135
Communication3,3822,993
State tax expense3,7183,355
Amortization of intangible assets795927
Foundation contributions— 2,000
Miscellaneous4,5809,377
Income taxes31,21424,602
Segment net income/consolidated net income$137,434 $112,790 
Other segment disclosures
Interest income407,648389,352
Interest expense83,26394,778
Depreciation8,5669,114
Amortization795927
Other significant noncash items:
Provision for credit losses7,63910,608