Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Non-interest Income, Segregated by Revenue Stream

The following tables present non-interest income, segregated by revenue streams in-scope and out-of-scope of FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, for the three and nine months ended September 30, 2024 and 2023. Wealth management fees are included in the wealth management services segment while insurance revenues are included in the insurance segment. All other revenue streams are primarily included in the banking segment. As a result of the sale of substantially all of the assets of GAI on June 1, 2024, insurance revenues reflect no GAI activity for the quarter ended September 30, 2024, and five months of GAI activity for the nine months ended September 30, 2024. See Note 3 for additional information on the sale.


	Three Months Ended
	September 30,
Non-interest Income	2024		2023
In-Scope of Topic 606:
Wealth Management Fees	$	3,580	$	2,957
Service Charges on Deposit Accounts	3,330		2,982
Insurance Revenues	—		2,065
Interchange Fee Income	4,390		4,470
Other Operating Income:
ATM Fees	313		295
Wire Transfer Fees	182		181
Other (1)	240		320
Non-interest Income (in-scope of Topic 606)	12,035		13,270
Non-interest Income (out-of-scope of Topic 606)	1,766		1,534
Total Non-interest Income	$	13,801	$	14,804

(1) “Other” income includes safe deposit box rentals and other non-interest related fees totaling $240 thousand and $320 thousand for the three months ended September 30, 2024 and 2023, respectively, all of which are within the scope of ASC 606.


	Nine Months Ended
	September 30,
Non-interest Income	2024		2023
In-Scope of Topic 606:
Wealth Management Fees	$	10,729	$	8,513
Service Charges on Deposit Accounts	9,325		8,653
Insurance Revenues	4,384		7,330
Interchange Fee Income	12,881		13,081
Other Operating Income:
ATM Fees	906		527
Wire Transfer Fees	530		909
Other (1)	815		937
Non-interest Income (in-scope of Topic 606)	39,570		39,950
Non-interest Income (out-of-scope of Topic 606)	8,976		4,717
Total Non-interest Income	$	48,546	$	44,667

(1) “Other” income includes safe deposit box rentals and other non-interest related fees totaling $815 thousand and $937 thousand for the nine months ended September 30, 2024 and 2023, respectively, all of which are within the scope of ASC 606.