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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
OPERATING ACTIVITIES      
Net income attributable to Tompkins Financial Corporation $ 9,505 $ 85,030 $ 89,264
Adjustments to reconcile net income to net cash provided by operating activities:      
Provision for credit loss expense 4,339 2,789 (2,219)
Depreciation and amortization of premises, equipment, and software 11,399 10,684 10,250
Amortization of intangible assets 334 873 1,317
Earnings from corporate owned life insurance (1,727) (1,162) (1,879)
Net amortization on securities 2,434 5,595 11,758
Amortization/accretion related to purchase accounting (677) (921) (912)
Deferred income tax (benefit) expense (434) 910 1,798
Net loss (gain) on securities transactions 69,973 634 (249)
Penalties on prepayment of FHLB borrowings 0 0 2,929
Net gain on sale of loans originated for sale (96) (155) (943)
Proceeds from sale of loans originated for sale 4,591 9,018 32,460
Loans originated for sale (5,097) (8,658) (27,354)
Loss on redemption of trust preferred debentures 0 0 1,845
Net gain on sale of bank premises and equipment (55) (105) (21)
Net excess tax (expense) benefit from stock based compensation (229) 365 609
Stock-based compensation expense 4,100 4,343 5,145
(Increase) decrease in accrued interest receivable (1,242) (2,268) 9,428
Increase (decrease) in accrued interest payable 2,054 519 (826)
Other, net (10,169) (4,151) (11,223)
Net Cash Provided by Operating Activities 89,003 103,340 121,177
INVESTING ACTIVITIES      
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities 161,835 208,655 453,735
Proceeds from sales of available-for-sale debt securities 440,488 160,638 142,679
Purchases of available-for-sale debt securities (391,488) (154,820) (1,071,810)
Purchases of held-to-maturity debt securities 0 (28,320) (283,992)
Proceeds from sale of VISA Class B shares 0 11,407 0
Net (increase) decrease in loans (337,047) (193,010) 175,162
Proceeds from sale/redemptions of Federal Home Loan Bank stock 116,198 81,402 9,182
Purchases of Federal Home Loan Bank and other stock (132,197) (88,126) (3,796)
Proceeds from sale of bank premises and equipment 146 223 95
Purchases of bank premises, equipment and software (6,762) (8,168) (4,741)
Redemption of corporate owned life insurance 1,872 2,106 169
Other, net 654 (431) 23
Net Cash Used in Investing Activities (146,301) (8,444) (583,294)
FINANCING ACTIVITIES      
Net (decrease) increase in demand, money market, and savings deposits (569,050) (180,877) 460,243
Net increase (decrease) in time deposits 367,070 (7,740) (106,063)
Net (decrease) increase in Federal funds purchased and securities sold under agreements to repurchase (5,282) (10,509) 942
Increase in other borrowings 450,400 435,900 14,000
Repayment of other borrowings (139,600) (268,600) (157,929)
Redemption of trust preferred debentures 0 0 (15,150)
Cash dividends (34,512) (33,565) (32,415)
Repurchase of common stock (8,726) (15,430) (23,773)
Shares issued for dividend reinvestment plan 0 0 2
Shares issued for employee stock ownership plan 0 2,951 0
Net shares issued related to restricted stock awards (1,173) (1,758) (2,292)
Net proceeds from exercise of stock options (124) (538) (803)
Net Cash Provided by (Used in) Financing Activities 59,003 (80,166) 136,762
Net Increase (Decrease) in Cash and Cash Equivalents 1,705 14,730 (325,355)
Cash and cash equivalents at beginning of period 77,837 63,107 388,462
Total Cash and Cash Equivalents at End of Period 79,542 77,837 63,107
Supplemental Cash Flow Information      
Cash paid during the year for - Interest 86,258 21,047 16,920
Cash paid during the year for - Taxes 10,381 23,898 28,630
Transfer of loans to other real estate owned 131 351 46
Right-of-use assets obtained in exchange for new lease liabilities $ 1,655 $ 2,498 $ 2,280