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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
OPERATING ACTIVITIES    
Net income attributable to Tompkins Financial Corporation $ 16,872 $ 19,381
Adjustments to reconcile net income to net cash provided by operating activities:    
Provision (credit) for credit loss expense 854 (825)
Depreciation and amortization of premises, equipment, and software 3,006 2,678
Amortization of intangible assets 76 83
Earnings from corporate owned life insurance (551) (615)
Net amortization on securities (297) 961
Amortization/accretion related to purchase accounting (289) (213)
Net loss (gain) on securities transactions 14 (13)
Net gain on sale of loans originated for sale (73) (38)
Proceeds from sale of loans originated for sale 1,216 1,345
Loans originated for sale (540) (1,453)
Net gain on sale of bank premises and equipment (174) (20)
Net excess tax (expense) benefit from stock based compensation 0 41
Stock-based compensation expense 984 1,045
(Increase) decrease in accrued interest receivable (2,494) 1,236
(Decrease) increase in accrued interest payable (353) 159
Other, net 4,990 (994)
Net Cash Provided by Operating Activities 23,241 22,758
INVESTING ACTIVITIES    
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities 38,972 35,646
Purchases of available-for-sale debt securities (1,678) (252)
Net increase in loans (36,490) (3,218)
Proceeds from sale/redemptions of Federal Home Loan Bank stock 22,704 25,507
Purchases of Federal Home Loan Bank and other stock (19,088) (27,113)
Proceeds from sale of bank premises and equipment 214 55
Purchases of bank premises, equipment and software (1,389) (1,406)
Purchase of corporate owned life insurance (6,250) 0
Redemption of corporate owned life insurance 3,115 0
Other, net (414) (138)
Net Cash (Used in) Provided by Investing Activities (304) 29,081
FINANCING ACTIVITIES    
Net increase (decrease) in demand, money market, and savings deposits 73,428 (187,213)
Net (decrease) increase in time deposits (23,466) 94,021
Net (decrease) increase in Federal funds purchased and securities sold under agreements to repurchase (7,315) 7,213
Increase in other borrowings 0 85,000
Repayment of other borrowings (79,500) (49,300)
Cash dividends (8,526) (8,712)
Common stock issued 41 0
Net shares issued related to restricted stock awards 0 (40)
Net proceeds from exercise of stock options 0 (108)
Net Cash Used in Financing Activities (45,338) (59,139)
Net Decrease in Cash and Cash Equivalents (22,401) (7,300)
Cash and cash equivalents at beginning of period 79,542 77,837
Total Cash and Cash Equivalents at End of Period 57,141 70,537
Supplemental Information:    
Cash paid during the year for - Interest 33,053 14,927
Cash paid during the year for - Taxes 1,460 1,249
Right-of-use assets obtained in exchange for new lease liabilities $ 181 $ 418