XML 21 R6.htm IDEA: XBRL DOCUMENT
v3.26.1

FAIR VALUE MEASUREMENTS | 12 Months Ended
--- | ---
Dec. 31, 2025
EBP 002 |
EBP, Investment, Fair Value and NAV [Line Items] |
FAIR VALUE MEASUREMENTS | FAIR VALUE MEASUREMENTS Accounting principles generally accepted in the United States of America provides a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described as follows: Level 1 - Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. Level 2 - Inputs to the valuation methodology include: •Quoted prices for similar assets or liabilities in active markets; •Quoted prices for identical or similar assets or liabilities in inactive markets; •Inputs other than quoted prices that are observable for the asset or liability; •Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2025 and 2024. Tompkins Financial Corporation common stock Tompkins Financial Corporation common stock is valued at the closing price as listed on the New York Stock Exchange. Mutual funds Valued at the Net Asset Value (“NAV”) provided by the administrator of the fund. The NAV is based on the value of the underlying assets owned by the fund, minus its liabilities, and then divided by the number of shares outstanding. The NAV is a quoted price in an active market. NOTE C: FAIR VALUE MEASUREMENTS, Cont’d Collective investment trusts Valued at NAV based on the underlying assets of the trust. The NAV is used as a practical expedient to estimate fair value and is obtained from information provided by the investment advisor using the audited financial statements of the collective investment trusts at year end. The preceding methods as described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following table sets forth by Level, within the fair value hierarchy, the Plan’s assets at fair value as of December 31, 2025 and 2024:
| Level 1 |  | Total
December 31, 2025 |  |  |
Tompkins Financial Corporation common stock | $ | 8,256,435 |  | $ | 8,256,435
Collective investment trusts at NAV(1) | — |  | 4,868,421
Mutual funds | 218,080,285 |  | 218,080,285
Total investments, at fair value | $ | 226,336,720 |  | $ | 231,205,141
December 31, 2024 |  |  |
Tompkins Financial Corporation common stock | $ | 9,202,840 |  | $ | 9,202,840
Collective investment trusts at NAV(1) | — |  | 5,649,325
Mutual funds | 199,169,466 |  | 199,169,466
Total investments, at fair value | $ | 208,372,306 |  | $ | 214,021,631
(1)Certain investments that are measured at fair value using the net asset value per share (or its equivalent) as a practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statements of net assets available for benefits.

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (j) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 14: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-04(2)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 16: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 17: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 18: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 19: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 20: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-02(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavLineItems
Namespace Prefix: | us-gaap-ebp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for fair value of investment held by employee stock purchase, saving, or similar plan (employee benefit plan (EBP)), including, but not limited to, fair value measured at net asset value per share as practical expedient (NAV). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478873/962-325-55-17 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-5 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-04(2)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-04(3)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 205 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6A-02(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477804/962-205-S99-1 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 16: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-23 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 962 -SubTopic 325 -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477509/962-325-45-6 + Details
Name: | us-gaap-ebp_EmployeeBenefitPlanInvestmentFairValueAndNavTextBlock
Namespace Prefix: | us-gaap-ebp_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=tmp_EBP002Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |