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Segment and Related Information
 6 Months Ended
Jun. 30, 2024
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
Tompkins Community Bank has twelve banking offices located in Ithaca, NY and surrounding communities; fifteen banking offices located in the Genesee Valley region of New York State, which includes Monroe County; twelve banking offices located in the counties north of New York City; and sixteen 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 four stand-alone offices in Western New York.
 
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 regional markets.

Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following tables. 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 the bank and the holding company. All other accounting policies are the same as those described in the summary of significant accounting policies in the Company's Annual Report on Form 10-K for the year ended December 31, 2023.
 
Three Months Ended June 30, 2024
(In thousands)BankingInsuranceWealth ManagementIntercompanyConsolidated
Interest income$85,240 $1 $0 $(1)$85,240 
Interest expense34,288 0 0 (1)34,287 
Net interest income50,952 1 0 0 50,953 
Provision for credit loss expense2,172 0 0 0 2,172 
Noninterest income7,822 9,220 5,261 (527)21,776 
Noninterest expense39,662 7,086 3,721 (527)49,942 
Income before income tax expense16,940 2,135 1,540 0 20,615 
Income tax expense3,938 582 382 0 4,902 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation13,002 1,553 1,158 0 15,713 
Less: Net income attributable to noncontrolling interests31 0 0 0 31 
Net Income attributable to Tompkins Financial Corporation$12,971 $1,553 $1,158 $0 $15,682 
Depreciation and amortization$2,522 $41 $41 $0 $2,604 
Assets7,810,792 48,840 29,404 (19,514)7,869,522 
Goodwill64,525 19,866 8,211 0 92,602 
Other intangibles, net978 1,186 29 0 2,193 
Net loans and leases5,708,805 0 0 0 5,708,805 
Deposits6,312,911 0 0 (27,015)6,285,896 
Total Equity605,109 37,055 33,929 0 676,093 
Three Months Ended June 30, 2023
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$71,870 $1 $0 $(1)$71,870 
Interest expense19,975 0 0 (1)19,974 
Net interest income51,895 1 0 0 51,896 
(Credit) provision for credit loss expense2,253 0 0 0 2,253 
Noninterest income(378)8,798 4,736 (541)12,615 
Noninterest expense41,385 7,201 3,922 (540)51,968 
Income before income tax expense7,879 1,598 814 (1)10,290 
Income tax expense1,147 437 200 0 1,784 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation6,732 1,161 614 (1)8,506 
Less: Net income attributable to noncontrolling interests31 0 0 0 31 
Net Income attributable to Tompkins Financial Corporation$6,701 $1,161 $614 $(1)$8,475 
Depreciation and amortization$2,652 $44 $44 $0 $2,740 
Assets7,569,195 44,640 28,896 (16,493)7,626,238 
Goodwill64,655 19,866 8,081 0 92,602 
Other intangibles, net975 1,496 42 0 2,513 
Net loans and leases5,303,820 0 0 0 5,303,820 
Deposits6,481,556 0 (11,019)(15,886)6,454,651 
Total Equity565,505 35,070 35,866 0 636,441 

Six Months Ended June 30, 2024
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$168,423 $2 $0 $(2)$168,423 
Interest expense66,797 0 0 (2)66,795 
Net interest income101,626 2 0 0 101,628 
Provision for credit loss expense3,026 0 0 0 3,026 
Noninterest income14,933 19,746 10,300 (1,066)43,913 
Noninterest expense79,025 14,313 7,527 (1,066)99,799 
Income before income tax expense34,508 5,435 2,773 0 42,716 
Income tax expense7,924 1,489 687 0 10,100 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation26,584 3,946 2,086 0 32,616 
Less: Net income attributable to noncontrolling interests62 0 0 0 62 
Net Income attributable to Tompkins Financial Corporation$26,522 $3,946 $2,086 $0 $32,554 
Depreciation and amortization$5,444 $84 $82 $0 $5,610 
Six Months Ended June 30, 2023
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$141,108 $2 $0 $(2)$141,108 
Interest expense34,968 0 0 (2)34,966 
Net interest income106,140 2 0 0 106,142 
Provision for credit loss expense1,428 0 0 0 1,428 
Noninterest income6,321 18,433 9,357 (1,096)33,015 
Noninterest expense81,233 14,417 7,572 (1,096)102,126 
Income before income tax expense29,800 4,018 1,785 0 35,603 
Income tax expense6,136 1,110 439 0 7,685 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation23,664 2,908 1,346 0 27,918 
Less: Net income attributable to noncontrolling interests62 0 0 0 62 
Net Income attributable to Tompkins Financial Corporation$23,602 $2,908 $1,346 $0 $27,856 
Depreciation and amortization$5,241 $88 $89 $0 $5,418