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Segment and Related Information
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment and Related Information Segment and Related Information
The Company manages its operations through two reportable business segments in accordance with the standards set forth in FASB ASC 280, "Segment Reporting": (i) banking and (ii) wealth management. The Company’s wealth management services, other than trust services, are managed separately from the banking segment.
On October 31, 2025, the Company sold all of the issued and outstanding shares of capital stock of its insurance subsidiary, TIA, to Gallagher. For the first 10 months of 2025, the Company had three operating segments: (i) banking, (ii) insurance services, and (iii) wealth management.
Banking
Tompkins Community Bank has twelve banking offices located in Ithaca, NY and surrounding communities; fourteen 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 operating in southeastern 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 regional markets.
Chief Operating Decision Maker
Our Chief Executive Officer ("CEO") is our chief operating decision maker. In order to allocate costs, capital and resources to each operating segment, we (i) identify the cost or opportunity value of funds within each business segment, (ii) measure the profitability of a particular business segment by relating appropriate costs to revenues, (iii) evaluate each business segment in a manner consistent with its economic impact on consolidated earnings, and (iv) enhance asset and liability pricing decisions. Our CEO reviews actual net income versus budgeted net income on a monthly basis to assess segment performance and to make decisions about allocating capital and personnel among the segments.
Segment Reporting
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, 2025.
Three months ended March 31, 2026
(In thousands)BankingWealth ManagementIntercompanyConsolidated
Interest income$102,669 $0 $0 $102,669 
Interest expense30,808 0 0 30,808 
Net interest income71,861 0 0 71,861 
Provision for credit loss expense1,502 0 0 1,502 
Noninterest income6,468 5,366 0 11,834 
Noninterest expense43,578 4,148 0 47,726 
Income before income tax expense33,249 1,218 0 34,467 
Income tax expense8,089 304 0 8,393 
Net Income$25,160 $914 $0 $26,074 
Depreciation and amortization$2,261 $46 $0 $2,307 
Assets8,666,640 29,121 0 8,695,761 
Goodwill64,525 8,211 0 72,736 
Other intangibles, net1,833 0 0 1,833 
Net loans and leases6,419,835 0 0 6,419,835 
Deposits7,054,239 0 (67)7,054,172 
Total Equity920,303 26,438 0 946,741 
Three months ended March 31, 2025
(In thousands)BankingInsuranceWealth
Management		IntercompanyConsolidated
Interest income$89,462 $1 $0 $(1)$89,462 
Interest expense32,801 0 0 (1)32,800 
Net interest income56,661 1 0 0 56,662 
Provision for credit loss expense5,287 0 0 0 5,287 
Noninterest income8,645 11,703 5,213 (529)25,032 
Noninterest expense39,693 7,325 4,118 (529)50,607 
Income before income tax expense20,326 4,379 1,095 0 25,800 
Income tax expense4,642 1,205 274 0 6,121 
Net Income$15,684 $3,174 $821 $0 $19,679 
Depreciation and amortization$2,105 $46 $44 $0 $2,195 
Assets8,141,375 44,496 29,304 (15,522)8,199,653 
Goodwill64,524 19,867 8,211 0 92,602 
Other intangibles, net1,222 935 19 0 2,176 
Net loans and leases6,005,622 0 0 0 6,005,622 
Deposits6,768,704 0 0 (15,202)6,753,502 
Total Equity678,242 36,669 26,466 0 741,377