Segment and Related Information (Tables)

12 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Schedule of segment and related information

Summarized financial information concerning the Company’s reportable segments and the reconciliation to the Company’s consolidated results is shown in the following table. 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 and financial 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 any of the banks and the holding company. All other accounting policies are the same as those described in Note 1 “Summary of significant accounting policies” in this Report.

As of and for the year ended December 31, 2018
(in thousands)	Banking		Insurance		Wealth Management		Intercompany			Consolidated
Interest income	$	251,592	$	3	$	0	$	(3	)	$	251,592
Interest expense	39,795		0		0		(3		)	39,792
Net interest income	211,797		3		0		0			211,800
Provision for loan and lease losses	3,942		0		0		0			3,942
Noninterest income	31,738		29,760		17,997		(2,046		)	77,449
Noninterest expense	145,070		25,427		12,616		(2,046		)	181,067
Income before income tax expense	94,523		4,336		5,381		0			104,240
Income tax expense	19,486		1,092		1,227		0			21,805
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation	75,037		3,244		4,154		0			82,435
Less: Net income attributable to noncontrolling interests	127		0		0		0			127
Net Income attributable to Tompkins Financial Corporation	$	74,910	$	3,244	$	4,154	$	0		$	82,308
Depreciation and amortization	$	9,194	$	230	$	130	$	0		$	9,554
Assets	6,707,625		42,088		21,365		(12,642		)	6,758,436
Goodwill	64,370		19,702		8,211		0			92,283
Other intangibles, net	4,224		3,192		212		0			7,628
Net loans and leases	4,790,529		0		0		0			4,790,529
Deposits	4,900,464		0		0		(11,505		)	4,888,959
Total equity	568,988		32,996		18,887		0			620,871

As of and for the year ended December 31, 2017
(in thousands)	Banking		Insurance		Wealth Management		Intercompany & Merger			Consolidated
Interest income	$	226,764	$	2	$	0	$	(2	)	$	226,764
Interest expense	25,462		0		0		(2		)	25,460
Net interest income	201,302		2		0		0			201,304
Provision for loan and lease losses	4,161		0		0		0			4,161
Noninterest income	25,498		29,106		16,345		(1,745		)	69,204
Noninterest expense	135,750		24,503		12,597		(1,745		)	171,105
Income before income tax expense	86,889		4,605		3,748		0			95,242
Income tax expense	39,731		1,705		1,184		0			42,620
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation	47,158		2,900		2,564		0			52,622
Less: Net income attributable to noncontrolling interests	128		0		0		0			128
Net Income attributable to Tompkins Financial Corporation	$	47,030	$	2,900	$	2,564	$	0		$	52,494
Depreciation and amortization	$	7,927	$	285	$	57	$	0		$	8,269
Assets	6,602,242		39,599		17,779		(11,330		)	6,648,290
Goodwill	64,369		19,711		8,211		0			92,291
Other intangibles, net	5,170		3,812		281		0			9,263
Net loans and leases	4,629,349		0		0		0			4,629,349
Deposits	4,848,654		0		0		(10,847		)	4,837,807
Total equity	530,386		31,083		14,733		0			576,202

As of and for the year ended December 31, 2016
(in thousands)	Banking		Insurance		Wealth Management		Intercompany & Merger			Consolidated
Interest income	$	202,739	$	2	$	0	$	(2	)	$	202,739
Interest expense	22,105		0		0		(2		)	22,103
Net interest income	180,634		2		0		0			180,636
Provision for loan and lease losses	4,321		0		0		0			4,321
Noninterest income	24,402		29,741		15,842		(1,177		)	68,808
Noninterest expense	123,004		24,564		12,216		(1,177		)	158,607
Income before income tax expense	77,711		5,179		3,626		0			86,516
Income tax expense	23,928		1,906		1,211		0			27,045
Net Income attributable to noncontrolling interests and Tompkins Financial Corporation	53,783		3,273		2,415		0			59,471
Less: Net income attributable to noncontrolling interests	131		0		0		0			131
Net Income attributable to Tompkins Financial Corporation	$	53,652	$	3,273	$	2,415	$	0		$	59,340
Depreciation and amortization	6,401		353		75		0			$	6,829
Assets	6,190,824		38,988		15,403		(8,459		)	6,236,756
Goodwill	64,369		20,043		8,211		0			92,623
Other intangibles, net	6,433		4,560		356		0			11,349
Net loans and leases	4,222,278		0		0		0			4,222,278
Deposits	4,633,527		0		0		(8,388		)	4,625,139
Total equity	506,411		30,825		12,169		0			549,405

Quarterly financial information

Unaudited Quarterly Financial Data
	2018
(in thousands)	First		Second		Third		Fourth
Interest and dividend income	$	60,140	$	62,143	$	63,984	$	65,325
Interest expense	7,453		9,429		10,821		12,089
Net interest income	52,687		52,714		53,163		53,236
Provision for loan and lease losses	567		1,045		272		2,058
Income before income taxes	26,229		27,842		26,361		23,808
Net income	20,436		22,059		20,902		18,911
Net income per common share (basic)	1.34		1.44		1.37		1.24
Net income per common share (diluted)	1.33		1.43		1.36		1.23

Unaudited Quarterly Financial Data
	2017
(in thousands)	First		Second		Third		Fourth
Interest and dividend income	$	53,621	$	56,342	$	57,772	$	59,029
Interest expense	5,587		6,041		6,772		7,060
Net interest income	48,034		50,301		51,000		51,969
Provision for loan and lease losses	769		976		402		2,014
Income before income taxes	23,137		25,207		25,917		20,981
Net income	15,717		16,926		17,394		2,457
Net income per common share (basic)	1.04		1.11		1.14		0.16
Net income per common share (diluted)	1.03		1.11		1.14		0.16