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Segment and Related Information
 6 Months Ended
Jun. 30, 2017
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
 
The Banking segment is primarily comprised of the Company’s four banking subsidiaries: Tompkins Trust Company, a commercial bank with fourteen banking offices located in Ithaca, NY and surrounding communities; The Bank of Castile (DBA Tompkins Bank of Castile), a commercial bank with seventeen banking offices located in the Genesee Valley region of New York State as well as Monroe County; Mahopac Bank (DBA Tompkins Mahopac Bank), a commercial bank with fourteen full-service banking offices located in the counties north of New York City; and VIST Bank (DBA Tompkins VIST Bank), a banking organization with twenty-one banking offices headquartered and operating in the areas surrounding southeastern Pennsylvania.
 
Insurance
 
The Company provides property and casualty insurance services and employee benefits consulting through Tompkins Insurance Agencies, Inc., a 100% wholly-owned subsidiary of the Company, headquartered in Batavia, New York. Tompkins Insurance is an independent insurance agency, representing many major insurance carriers and provides employee benefit consulting to employers in Western and Central New York and Southeastern Pennsylvania, assisting them with their medical, group life insurance and group disability insurance. Tompkins Insurance has five stand-alone offices in Western New York, one stand-alone office in Tompkins County, New York and one stand-alone office in Montgomery County, Pennsylvania.
 
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 four subsidiary banks. 

Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following table. Investment in subsidiaries is netted out of the presentations below. The “Intercompany” column identifies the intercompany activities of revenues, expenses and other assets between the banking, insurance and wealth management services segments. The Company accounts for intercompany fees and services at an estimated fair value according to regulatory requirements for the services provided. Intercompany items relate primarily to the use of human resources, information systems, accounting and marketing services provided by any of the banks and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the 2016 Annual Report on Form 10-K.
 
As of and for the three months ended June 30, 2017
(in thousands)
Banking
 
Insurance
 
Wealth Management
 
Intercompany
 
Consolidated
Interest income
$
56,342

 
$
0

 
$
0

 
$
0

 
$
56,342

Interest expense
6,041

 
0

 
0

 
0

 
6,041

 Net interest income  
50,301

 
0

 
0

 
0

 
50,301

Provision for loan and lease losses
976

 
0

 
0

 
0

 
976

Noninterest income
6,720

 
7,132

 
4,015

 
(417
)
 
17,450

Noninterest expense
32,819

 
6,059

 
3,107

 
(417
)
 
41,568

 Income before income tax expense
23,226

 
1,073

 
908

 
0

 
25,207

Income tax expense
7,510

 
428

 
310

 
0

 
8,248

Net Income attributable to noncontrolling interests and Tompkins Financial Corporation
15,716

 
645

 
598

 
0

 
16,959

Less:  Net income attributable to noncontrolling interests
33

 
0

 
0

 
0

 
33

Net Income attributable to Tompkins Financial Corporation
$
15,683

 
$
645

 
$
598

 
$
0

 
$
16,926

 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
$
1,766

 
$
74

 
$
14

 
$
0

 
$
1,854

Assets
6,368,374

 
41,438

 
15,692

 
(10,492
)
 
6,415,012

Goodwill
64,370

 
19,710

 
8,211

 
0

 
92,291

Other intangibles, net
5,783

 
4,151

 
317

 
0

 
10,251

Net loans and leases
4,381,439

 
0

 
0

 
0

 
4,381,439

Deposits
4,761,017

 
0

 
0

 
(10,295
)
 
4,750,722

Total Equity
532,291

 
31,379

 
13,245

 
0

 
576,915

 As of and for the three months ended June 30, 2016
(in thousands)
Banking
 
Insurance
 
Wealth
Management
 
Intercompany
 
Consolidated
Interest income
$
50,417

 
$
0

 
$
0

 
$
0

 
$
50,417

Interest expense
5,510

 
0

 
0

 
0

 
5,510

 Net interest income  
44,907

 
0

 
0

 
0

 
44,907

Provision for loan and lease losses
978

 
0

 
0

 
0

 
978

Noninterest income
5,861

 
7,556

 
3,956

 
(289
)
 
17,084

Noninterest expense
30,645

 
6,160

 
2,872

 
(289
)
 
39,388

 Income before income tax expense
19,145

 
1,396

 
1,084

 
0

 
21,625

Income tax expense
5,818

 
575

 
367

 
0

 
6,760

Net Income attributable to noncontrolling interests and Tompkins Financial Corporation
13,327

 
821

 
717

 
0

 
14,865

Less:  Net income attributable to noncontrolling interests
32

 
0

 
0

 
0

 
32

Net Income attributable to Tompkins Financial  Corporation
$
13,295

 
$
821

 
$
717

 
$
0

 
$
14,833

 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
$
1,561

 
$
91

 
$
19

 
$
0

 
$
1,671

Assets
5,877,758

 
41,272

 
13,701

 
(7,825
)
 
5,924,906

Goodwill
64,370

 
20,361

 
8,211

 
0

 
92,942

Other intangibles, net
7,133

 
5,003

 
396

 
0

 
12,532

Net loans and leases
3,944,988

 
0

 
0

 
0

 
3,944,988

Deposits
4,477,266

 
0

 
0

 
(7,545
)
 
4,469,721

Total Equity
512,711

 
30,684

 
11,040

 
0

 
554,435

For the six months ended June 30, 2017
(in thousands)
Banking
 
Insurance
 
Wealth
Management
 
Intercompany
 
Consolidated
Interest income
$
109,963

 
$
1

 
$
0

 
$
(1
)
 
$
109,963

Interest expense
11,628

 
0

 
0

 
0

 
11,628

 Net interest income  
98,335

 
1

 
0

 
(1
)
 
98,335

Provision for loan and lease losses
1,745

 
0

 
0

 
0

 
1,745

Noninterest income
13,123

 
14,448

 
7,925

 
(806
)
 
34,690

Noninterest expense
65,306

 
12,139

 
6,297

 
(806
)
 
82,936

 Income before income tax expense
44,407

—

2,310

—

1,628

—

(1
)
 
48,344

Income tax expense
14,182

 
903

 
552

 
0

 
15,637

Net Income attributable to noncontrolling interests and Tompkins Financial Corporation
30,225

—

1,407

—

1,076

—

(1
)
 
32,707

Less:  Net income attributable to noncontrolling interests
65

 
0

 
0

 
0

 
65

Net Income attributable to Tompkins Financial Corporation
$
30,160

—

$
1,407

—

$
1,076

—

$
(1
)
 
$
32,642

 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
$
3,456

 
$
156

 
$
29

 
$
0

 
$
3,641


 For the six months ended June 30, 2016
(in thousands)
Banking
 
Insurance
 
Wealth
Management
 
Intercompany
 
Consolidated
Interest income
$
99,726

 
$
1

 
$
0

 
$
(1
)
 
$
99,726

Interest expense
10,781

 
1

 
0

 
(1
)
 
10,781

 Net interest income  
88,945

 
0

 
0

 
0

 
$
88,945

Provision for loan and lease losses
1,833

 
0

 
0

 
0

 
1,833

Noninterest income
12,132

 
15,155

 
7,866

 
(566
)
 
34,587

Noninterest expense
61,018

 
12,500

 
5,942

 
(566
)
 
78,894

 Income before income tax expense
38,226

—

2,655

—

1,924

—

0

 
$
42,805

Income tax expense
11,943

 
1,076

 
637

 
0

 
13,656

Net Income attributable to noncontrolling interests and Tompkins Financial Corporation
26,283

—

1,579

—

1,287

—

0

 
$
29,149

Less:  Net income attributable to noncontrolling interests
65

 
0

 
0

 
0

 
65

Net Income attributable to Tompkins Financial Corporation
$
26,218

—

$
1,579

—

$
1,287

—

$
0

 
$
29,084

 
 
 
 
 
 
 
 
 
 
Depreciation and amortization
$
3,136

 
$
182

 
$
38

 
$
0

 
$
3,356