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Segment and Related Information
 9 Months Ended
Sep. 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 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 September 30, 2024
(In thousands)BankingInsuranceWealth ManagementIntercompanyConsolidated
Interest income$89,129 $1 $0 $(1)$89,129 
Interest expense35,937 0 0 (1)35,936 
Net interest income53,192 1 0 0 53,193 
Provision for credit loss expense2,174 0 0 0 2,174 
Noninterest income7,465 11,414 5,019 (513)23,385 
Noninterest expense39,180 7,193 4,017 (513)49,877 
Income before income tax expense19,303 4,222 1,002 0 24,527 
Income tax expense4,456 1,155 247 0 5,858 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation14,847 3,067 755 0 18,669 
Less: Net income attributable to noncontrolling interests31 0 0 0 31 
Net Income attributable to Tompkins Financial Corporation$14,816 $3,067 $755 $0 $18,638 
Depreciation and amortization$2,144 $38 $42 $0 $2,224 
Assets7,946,772 49,928 29,520 (19,793)8,006,427 
Goodwill64,525 19,866 8,211 0 92,602 
Other intangibles, net1,110 1,103 25 0 2,238 
Net loans and leases5,825,877 0 0 0 5,825,877 
Deposits6,605,596 0 0 (27,700)6,577,896 
Total Equity647,369 40,266 33,713 0 721,348 

Three Months Ended September 30, 2023
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$75,465 $1 $0 $(1)$75,465 
Interest expense24,453 0 0 (1)24,452 
Net interest income51,012 1 0 0 51,013 
Provision for credit loss expense1,150 0 0 0 1,150 
Noninterest income(57,007)11,529 4,414 (560)(41,624)
Noninterest expense39,648 7,109 3,668 (559)49,866 
(Loss) Income before income tax expense(46,793)4,421 746 (1)(41,627)
Income tax (benefit) expense(9,701)1,213 184 0 (8,304)
Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation(37,092)3,208 562 (1)(33,323)
Less: Net income attributable to noncontrolling interests31 0 0 0 31 
Net (Loss) Income attributable to Tompkins Financial Corporation$(37,123)$3,208 $562 $(1)$(33,354)
Depreciation and amortization$2,702 $44 $44 $0 $2,790 
Assets7,632,733 46,222 28,730 (16,523)7,691,162 
Goodwill64,655 19,866 8,081 0 92,602 
Other intangibles, net967 1,416 38 0 2,421 
Net loans and leases5,385,524 0 0 0 5,385,524 
Deposits6,645,587 0 0 (22,151)6,623,436 
Total Equity545,037 36,745 30,574 0 612,356 
Nine Months Ended September 30, 2024
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$257,552 $3 $0 $(3)$257,552 
Interest expense102,734 0 0 (3)102,731 
Net interest income154,818 3 0 0 154,821 
Provision for credit loss expense5,200 0 0 0 5,200 
Noninterest income22,398 31,161 15,318 (1,579)67,298 
Noninterest expense118,205 21,506 11,544 (1,579)149,676 
Income before income tax expense53,811 9,658 3,774 0 67,243 
Income tax expense12,380 2,644 934 0 15,958 
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation41,431 7,014 2,840 0 51,285 
Less: Net income attributable to noncontrolling interests93 0 0 0 93 
Net Income attributable to Tompkins Financial Corporation$41,338 $7,014 $2,840 $0 $51,192 
Depreciation and amortization$7,588 $122 $124 $0 $7,834 

Nine Months Ended September 30, 2023
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$216,573 $3 $0 $(3)$216,573 
Interest expense59,421 0 0 (3)59,418 
Net interest income157,152 3 0 0 157,155 
Provision for credit loss expense2,578 0 0 0 2,578 
Noninterest income(50,687)29,963 13,771 (1,656)(8,609)
Noninterest expense120,882 21,526 11,240 (1,656)151,992 
(Loss) Income before income tax expense(16,995)8,440 2,531 0 (6,024)
Income tax (benefit) expense(3,565)2,323 623 0 (619)
Net (Loss) Income attributable to noncontrolling interests and Tompkins Financial Corporation(13,430)6,117 1,908 0 (5,405)
Less: Net income attributable to noncontrolling interests93 0 0 0 93 
Net (Loss) Income attributable to Tompkins Financial Corporation$(13,523)$6,117 $1,908 $0 $(5,498)
Depreciation and amortization$7,942 $133 $133 $0 $8,208