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United States
Securities and Exchange Commission
Washington, D.C. 20549
FORM 10-Q
 
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 
For the quarterly period ended March 31, 2024
 
OR
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 
 
For the transition period from _____ to ______
 
Commission File Number 1-12709
Tompkins Financial logo Color.jpg

Tompkins Financial Corporation
(Exact name of registrant as specified in its charter)
New York 16-1482357
(State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.)
P.O. Box 460, Ithaca, NY
(Address of principal executive offices)
14851
(Zip Code)
 
Registrant’s telephone number, including area code: (888) 503-5753
Former name, former address, and former fiscal year, if changed since last report: NA
Indicate the number of shares of the Registrant’s Common Stock outstanding as of the latest practicable date:
Title of each classTrading Symbol(s)Name of each exchange on which registered
Common Stock, $0.10 par valueTMPNYSE American, LLC
 
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  No .
 
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes  No .
 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer", "accelerated filer", "smaller reporting company", and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):
Large Accelerated FilerAccelerated Filer
Non-Accelerated FilerSmaller Reporting Company
Emerging Growth Company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.) Yes No .

Indicate the number of shares of the Registrant's Common Stock outstanding as of the latest practicable date: 14,404,486 shares as of May 3, 2024.







TOMPKINS FINANCIAL CORPORATION
 
FORM 10-Q
 
INDEX
 
   PAGE
 
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 





Item 1. Financial Statements
TOMPKINS FINANCIAL CORPORATION
CONSOLIDATED STATEMENTS OF CONDITION
(In thousands, except share and per share data)As ofAs of
ASSETS03/31/202412/31/2023
 (unaudited)(audited)
Cash and noninterest bearing balances due from banks$47,236 $67,212 
Interest bearing balances due from banks9,905 12,330 
Cash and Cash Equivalents57,141 79,542 
Available-for-sale debt securities, at fair value (amortized cost of $1,511,471 at March 31, 2024 and $1,548,482 at December 31, 2023)
1,366,355 1,416,650 
Held-to-maturity debt securities, at amortized cost (fair value of $265,102 at March 31, 2024 and $267,455 at December 31, 2023)
312,415 312,401 
Equity securities, at fair value 772 787 
Total loans and leases, net of unearned income and deferred costs and fees5,640,524 5,605,935 
Less: Allowance for credit losses51,704 51,584 
Net Loans and Leases5,588,820 5,554,351 
Federal Home Loan Bank and other stock30,103 33,719 
Bank premises and equipment, net78,158 79,687 
Corporate owned life insurance74,730 67,884 
Goodwill92,602 92,602 
Other intangible assets, net2,247 2,327 
Accrued interest and other assets174,691 179,799 
Total Assets$7,778,034 $7,819,749 
LIABILITIES
Deposits:
Interest bearing:
Checking, savings and money market3,646,960 3,484,878 
Time974,354 998,013 
Noninterest bearing1,828,302 1,916,956 
Total Deposits6,449,616 6,399,847 
Federal funds purchased and securities sold under agreements to repurchase43,681 50,996 
Other borrowings522,600 602,100 
Other liabilities92,799 96,872 
Total Liabilities$7,108,696 $7,149,815 
EQUITY
Tompkins Financial Corporation shareholders' equity:
Common Stock - par value $0.10 per share: Authorized 25,000,000 shares; Issued: 14,440,029 at March 31, 2024; and 14,441,830 at December 31, 2023
1,444 1,444 
Additional paid-in capital297,790 297,183 
Retained earnings509,668 501,510 
Accumulated other comprehensive loss(134,816)(125,005)
Treasury stock, at cost – 123,577 shares at March 31, 2024, and 132,097 shares at December 31, 2023
(6,180)(6,610)
Total Tompkins Financial Corporation Shareholders’ Equity667,906 668,522 
Noncontrolling interests1,432 1,412 
Total Equity$669,338 $669,934 
Total Liabilities and Equity$7,778,034 $7,819,749 

See notes to unaudited consolidated financial statements.
1


TOMPKINS FINANCIAL CORPORATION
CONSOLIDATED STATEMENTS OF INCOME 
Three Months Ended
(In thousands, except per share data) (Unaudited)03/31/202403/31/2023
INTEREST AND DIVIDEND INCOME
Loans$71,599 $60,842 
Due from banks154 139 
Available-for-sale debt securities9,611 6,743 
Held-to-maturity debt securities1,218 1,214 
Federal Home Loan Bank and other stock601 300 
Total Interest and Dividend Income83,183 69,238 
INTEREST EXPENSE
Time certificates of deposits of $250,000 or more4,010 1,788 
Other deposits20,424 10,394 
Federal funds purchased and securities sold under agreements to repurchase13 14 
Other borrowings8,061 2,796 
Total Interest Expense32,508 14,992 
Net Interest Income50,675 54,246 
Less: Provision (credit) for credit loss expense854 (825)
Net Interest Income After Provision (Credit) for Credit Loss Expense49,821 55,071 
NONINTEREST INCOME
Insurance commissions and fees10,259 9,509 
Wealth management fees4,937 4,509 
Service charges on deposit accounts1,796 1,746 
Card services income2,939 2,682 
Other income2,220 1,941 
Net (loss) gain on securities transactions(14)13 
Total Noninterest Income22,137 20,400 
NONINTEREST EXPENSE
Salaries and wages24,697 24,512 
Other employee benefits6,411 6,741 
Net occupancy expense of premises3,557 3,299 
Furniture and fixture expense2,125 2,054 
Amortization of intangible assets76 83 
Other operating expense12,991 13,469 
Total Noninterest Expenses49,857 50,158 
Income Before Income Tax Expense22,101 25,313 
Income Tax Expense5,198 5,901 
Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation16,903 19,412 
Less: Net Income Attributable to Noncontrolling Interests31 31 
Net Income Attributable to Tompkins Financial Corporation$16,872 $19,381 
Basic Earnings Per Share$1.19 $1.35 
Diluted Earnings Per Share$1.18 $1.35 
 
See notes to unaudited consolidated financial statements.

2


TOMPKINS FINANCIAL CORPORATION
 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 
Three Months Ended
(In thousands) (Unaudited)03/31/202403/31/2023
Net income attributable to noncontrolling interests and Tompkins Financial Corporation$16,903 $19,412 
Other comprehensive (loss) income, net of tax:
Available-for-sale debt securities:
Change in net unrealized loss during the period(10,028)20,578 
Employee benefit plans:
Amortization of net retirement plan actuarial loss183 224 
Amortization of net retirement plan prior service cost34 41 
Other comprehensive (loss) income(9,811)20,843 
Subtotal comprehensive income attributable to noncontrolling interests and Tompkins Financial Corporation7,092 40,255 
Less: Net income attributable to noncontrolling interests(31)(31)
Total comprehensive income attributable to Tompkins Financial Corporation$7,061 $40,224 

See notes to unaudited consolidated financial statements.
3


TOMPKINS FINANCIAL CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
Three Months Ended
(In thousands) (Unaudited)03/31/202403/31/2023
OPERATING ACTIVITIES
Net income attributable to Tompkins Financial Corporation$16,872 $19,381 
Adjustments to reconcile net income to net cash provided by operating activities:
Provision (credit) for credit loss expense854 (825)
Depreciation and amortization of premises, equipment, and software3,006 2,678 
Amortization of intangible assets76 83 
Earnings from corporate owned life insurance(551)(615)
Net amortization on securities(297)961 
Amortization/accretion related to purchase accounting(289)(213)
Net loss (gain) on securities transactions14 (13)
Net gain on sale of loans originated for sale(73)(38)
Proceeds from sale of loans originated for sale1,216 1,345 
Loans originated for sale(540)(1,453)
Net gain on sale of bank premises and equipment(174)(20)
Net excess tax (expense) benefit from stock based compensation0 41 
Stock-based compensation expense984 1,045 
(Increase) decrease in accrued interest receivable(2,494)1,236 
(Decrease) increase in accrued interest payable(353)159 
Other, net4,990 (994)
Net Cash Provided by Operating Activities23,241 22,758 
INVESTING ACTIVITIES
Proceeds from maturities, calls and principal paydowns of available-for-sale debt securities38,972 35,646 
Purchases of available-for-sale debt securities(1,678)(252)
Net increase in loans(36,490)(3,218)
Proceeds from sale/redemptions of Federal Home Loan Bank stock22,704 25,507 
Purchases of Federal Home Loan Bank and other stock(19,088)(27,113)
Proceeds from sale of bank premises and equipment214 55 
Purchases of bank premises, equipment and software(1,389)(1,406)
Purchase of corporate owned life insurance(6,250)0 
Redemption of corporate owned life insurance 3,115 0 
Other, net(414)(138)
Net Cash (Used in) Provided by Investing Activities(304)29,081 
FINANCING ACTIVITIES
Net increase (decrease) in demand, money market, and savings deposits73,428 (187,213)
Net (decrease) increase in time deposits(23,466)94,021 
Net (decrease) increase in Federal funds purchased and securities sold under agreements to repurchase(7,315)7,213 
Increase in other borrowings0 85,000 
Repayment of other borrowings(79,500)(49,300)
Cash dividends(8,526)(8,712)
Common stock issued41 0 
Net shares issued related to restricted stock awards0 (40)
Net proceeds from exercise of stock options0 (108)
Net Cash Used in Financing Activities(45,338)(59,139)
Net Decrease in Cash and Cash Equivalents(22,401)(7,300)
Cash and cash equivalents at beginning of period79,542 77,837 
Total Cash and Cash Equivalents at End of Period$57,141 $70,537 

See notes to unaudited consolidated financial statements.
4


TOMPKINS FINANCIAL CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
 
Three Months Ended
(In thousands) (Unaudited)03/31/202403/31/2023
Supplemental Information:
Cash paid during the year for - Interest$33,053 $14,927 
Cash paid during the year for - Taxes1,460 1,249 
Right-of-use assets obtained in exchange for new lease liabilities181 418 
 
See notes to unaudited consolidated financial statements.
 
5


TOMPKINS FINANCIAL CORPORATION
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(In thousands except share and per share data)(Unaudited)Common
Stock
Additional Paid-in CapitalRetained
Earnings
Accumulated Other Comprehensive (Loss) IncomeTreasury
Stock
Non-
controlling Interests
Total
Balances at January 1, 2023$1,456 $302,763 $526,727 $(208,689)$(6,279)$1,412 $617,390 
Net income attributable to noncontrolling interests and Tompkins Financial Corporation19,381 31 19,412 
Other comprehensive income20,843 20,843 
Total Comprehensive Income40,255 
Cash dividends ($0.60 per share)
(8,712)(8,712)
Net exercise of stock options (1,509 shares)
 (108)(108)
Stock-based compensation expense1,045 1,045 
Directors deferred compensation plan (7,870 shares)
(303)303 0 
Restricted stock activity (1,592 shares)
 (40)(40)
Adoption of Accounting Guidance ASU 2022-02(65)(65)
Balances at March 31, 2023$1,456 $303,357 $537,331 $(187,846)$(5,976)$1,443 $649,765 
Balances at January 1, 2024$1,444 $297,183 $501,510 $(125,005)$(6,610)$1,412 $669,934 
Net income attributable to noncontrolling interests and Tompkins Financial Corporation16,872 31 16,903 
Other comprehensive loss(9,811)(9,811)
Total Comprehensive Income7,092 
Cash dividends ($0.60 per share)
(8,643)(8,643)
Treasury Stock (900 shares)
41 12 53 
Stock-based compensation expense984 984 
Directors deferred compensation plan (7,620 shares)
(418)418 0 
Restricted stock activity (1,801 shares)
  0 
Adjustment due to the adoption of ASU 2023-02(71)(71)
Partial repurchase of noncontrolling interest(11)(11)
Balances at March 31, 2024$1,444 $297,790 $509,668 $(134,816)$(6,180)$1,432 $669,338 
 
See notes to unaudited consolidated financial statements.
6


NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
 
1. Business
 
Tompkins Financial Corporation ("Tompkins" or the "Company") is headquartered in Ithaca, New York and is registered as a Financial Holding Company with the Federal Reserve Board under the Bank Holding Company Act of 1956, as amended. The Company is a locally oriented, community-based financial services organization that offers a full array of products and services, including commercial and consumer banking, leasing, trust and investment management, financial planning and wealth management, and insurance services. At March 31, 2024, the Company had one wholly-owned banking subsidiary, Tompkins Community Bank. Tompkins Community Bank provides a full array of trust and wealth management services under the Tompkins Financial Advisors brand, including investment management, trust and estate, financial and tax planning as well as life, disability and long-term care insurance services. The Company also has a wholly-owned insurance agency subsidiary, Tompkins Insurance Agencies, Inc. ("Tompkins Insurance"). The Company’s principal offices are located at 118 E. Seneca Street, Ithaca, New York, 14850, and its telephone number is (888) 503-5753. The Company’s common stock is traded on the NYSE American under the symbol "TMP."

As a registered financial holding company, the Company is regulated under the Bank Holding Company Act of 1956 ("BHC Act"), as amended and is subject to examination and comprehensive regulation by the Federal Reserve Board ("FRB"). The Company is also subject to the jurisdiction of the Securities and Exchange Commission ("SEC") and is subject to disclosure and regulatory requirements under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The Company is subject to the rules of the NYSE American for listed companies.

Tompkins Community Bank is subject to examination and comprehensive regulation by various regulatory authorities, including the Federal Deposit Insurance Corporation ("FDIC"), and the New York State Department of Financial Services ("NYSDFS"). Each of these agencies issues regulations and requires the filing of reports describing the activities and financial condition of the entities under its jurisdiction. Likewise, such agencies conduct examinations on a recurring basis to evaluate the safety and soundness of the institutions, and to test compliance with various regulatory requirements, including: consumer protection, privacy, fair lending, the Community Reinvestment Act, the Bank Secrecy Act, sales of non-deposit investments, electronic data processing, and trust department activities. These agencies also examine and regulate the trust business of Tompkins Community Bank.

Tompkins Insurance is subject to examination and regulation by the NYSDFS and the Pennsylvania Insurance Department.
 
2. Basis of Presentation
 
The unaudited consolidated financial statements included in this quarterly report do not include all of the information and footnotes required by U.S. Generally Accepted Accounting Principles ("GAAP") for a full year presentation and certain disclosures have been condensed or omitted in accordance with rules and regulations of the SEC. In the application of certain accounting policies, management is required to make assumptions regarding the effect of matters that are inherently uncertain. These estimates and assumptions affect the reported amounts of certain assets, liabilities, revenues, and expenses in the unaudited consolidated financial statements. Different amounts could be reported under different conditions, or if different assumptions were used in the application of these accounting policies. The accounting policy that management considers critical in this respect is the determination of the allowance for credit losses.
 
In management’s opinion, the unaudited consolidated financial statements reflect all adjustments of a normal recurring nature. The results of operations for the interim periods are not necessarily indicative of the results of operations to be expected for the full year ended December 31, 2024. The unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.

Cash and cash equivalents in the consolidated statements of cash flow include cash and noninterest bearing balances due from banks, interest-bearing balances due from banks, and money market funds. Management regularly evaluates the credit risk associated with the counterparties to these transactions and believes that the Company is not exposed to any significant credit risk on cash and cash equivalents.
 
7


Newly Adopted Accounting Standards

ASU No. 2023-02, "Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method." This update will allow reporting entities to consistently account for equity investments made primarily for the purpose of receiving income tax credits or other income tax benefits. This update applies this to all reporting entities that hold (1) tax equity investments that meet the conditions for and elect to account for them using the proportional amortization method or (2) an investment in a low income housing tax credit ("LIHTC") structure through a limited liability entity that is not accounted for using the proportional amortization method and to which certain LIHTC specific guidance removed from Subtopic 323-740 has been applied. Additionally, the disclosure requirements apply to investments that generate income tax credits and other income tax benefits from a tax credit program for which the entity has elected to apply the proportional amortization method (including investments within that elected program that do not meet the conditions to apply the proportional amortization method). The amendments in this Update permit reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization method if certain conditions are met. ASU 2023-02 is effective for fiscal years beginning after December 15, 2023 and interim periods in those years. The adoption of ASU 2023-02 did not have a significant effect on the Company's financial statements.

Transition for existing tax credits that qualify must be recognized using either a modified retrospective transition or a retrospective transition for all existing tax investments still expected to provide tax benefits and elected under ASU 2023-02 to apply proportional amortization method. The Company has elected to treat all existing tax credit investments requiring adjustment under ASU 2023-02 using the modified retrospective method approach.

The Company currently has recorded investments in 2 separate LIHTC structures as of March 31, 2024 totaling $2.3 million already using proportional amortization with a $54,000 benefit recorded to income tax expense in the first quarter of 2024 and $42,000 benefit in the first quarter of 2023. In addition, the Company has a historic rehabilitation tax credit that was previously recorded using the equity investment accounting method and had no residual book value or financial impact in either the current or prior year. The ASU 2023-02 day 1 adoption entry for this tax credit included the recording of a $40,000 investment and the write-off of a $444,000 gross timing difference (tax effective at $111,000) with a corresponding $71,000 reduction to retained earnings.

The Company has also elected to treat the following categories of tax credit investments under the proportional amortization method:

LIHTC- Low Income Housing Tax Credits
New Market Tax Credits
Historic Rehabilitation Tax Credit
Renewable Energy Tax Credit
State Specific Tax Credits

The Company has evaluated subsequent events for potential recognition and/or disclosure, and determined that no further disclosures were required.
 
The consolidated financial information included herein combines the results of operations, the assets, liabilities, and shareholders’ equity of the Company and its subsidiaries. Amounts in the prior periods’ unaudited consolidated financial statements are reclassified when necessary to conform to the current periods’ presentation. All significant intercompany balances and transactions are eliminated in consolidation.

8


3. Securities

Available-for-Sale Debt Securities
The following table summarizes available-for-sale debt securities held by the Company at March 31, 2024:
Available-for-Sale Debt Securities
March 31, 2024Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Value
(In thousands)
U.S. Treasuries$114,611 $161 $5,244 $109,528 
Obligations of U.S. Government sponsored entities462,622 4,172 23,595 443,199 
Obligations of U.S. states and political subdivisions89,796 2 8,762 81,036 
Mortgage-backed securities – residential, issued by
 U.S. Government agencies47,703 6 5,203 42,506 
 U.S. Government sponsored entities794,239 1,406 107,898 687,747 
U.S. corporate debt securities2,500 0 161 2,339 
Total available-for-sale debt securities$1,511,471 $5,747 $150,863 $1,366,355 
 
The following table summarizes available-for-sale debt securities held by the Company at December 31, 2023:

Available-for-Sale Debt Securities
December 31, 2023Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Value
(In thousands)
U.S. Treasuries$114,418 $495 $5,009 $109,904 
Obligations of U.S. Government sponsored entities472,286 6,449 22,277 456,458 
Obligations of U.S. states and political subdivisions89,999 2 8,077 81,924 
Mortgage-backed securities – residential, issued by
U.S. Government agencies49,976 8 4,744 45,240 
U.S. Government sponsored entities819,303 2,422 100,895 720,830 
U.S. corporate debt securities2,500 0 206 2,294 
Total available-for-sale debt securities$1,548,482 $9,376 $141,208 $1,416,650 

Held-to-Maturity Debt Securities
The following table summarizes held-to-maturity debt securities held by the Company at March 31, 2024:

Held-to-Maturity Debt Securities
March 31, 2024Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Value
(In thousands)
U.S. Treasuries$86,211 $0 $12,075 $74,136 
Obligations of U.S. Government sponsored entities226,204 0 35,238 190,966 
Total held-to-maturity debt securities$312,415 $0 $47,313 $265,102 

9


The following table summarizes held-to-maturity debt securities held by the Company at December 31, 2023:

Held-to-Maturity Debt Securities
December 31, 2023Amortized
Cost
Gross
Unrealized
Gains
Gross
Unrealized
Losses
Fair Value
(In thousands)
U.S. Treasuries$86,266 $0 $11,051 $75,215 
Obligations of U.S. Government sponsored entities226,135 0 33,895 192,240 
Total held-to-maturity debt securities$312,401 $0 $44,946 $267,455 
 
The Company may from time to time sell debt securities from its available-for-sale portfolio. There were no sales of available-for-sale debt securities for both the three months ended March 31, 2024 and the three months ended March 31, 2023. Realized gains (losses) on sales of available-for-sale debt securities were $0 for both the three months ended March 31, 2024 and the three months ended March 31, 2023. The Company's available-for-sale portfolio includes callable securities that may be called prior to maturity. There were no realized gains (losses) on called available-for-sale debt securities for the three months ended March 31, 2024 and the three months ended March 31, 2023. The Company also recognized net losses on equity securities of $14,000 for the three months ended March 31, 2024 and net gains of $13,000 for the same period during 2023, reflecting the change in fair value.
 
The following table summarizes available-for-sale debt securities that had unrealized losses at March 31, 2024:

Less than 12 Months12 Months or LongerTotal
(In thousands)Fair ValueUnrealized LossesFair ValueUnrealized LossesFair ValueUnrealized Losses
U.S. Treasuries$9,942 $1 $65,460 $5,243 $75,402 $5,244 
Obligations of U.S. Government sponsored entities14,384 188 219,684 23,407 234,068 23,595 
Obligations of U.S. states and political subdivisions1,607 13 78,913 8,749 80,520 8,762 
Mortgage-backed securities – residential, issued by
U.S. Government agencies1,137 8 41,049 5,195 42,186 5,203 
U.S. Government sponsored entities11,000 134 581,249 107,764 592,249 107,898 
U.S. corporate debt securities0 0 2,339 161 2,339 161 
Total available-for-sale debt securities$38,070 $344 $988,694 $150,519 $1,026,764 $150,863 

The following table summarizes available-for-sale debt securities that had unrealized losses at December 31, 2023:

Less than 12 Months12 Months or LongerTotal
(In thousands)Fair ValueUnrealized LossesFair ValueUnrealized LossesFair ValueUnrealized Losses
U.S. Treasuries$0 $0 $65,663 $5,009 $65,663 $5,009 
Obligations of U.S. Government sponsored entities14,453 110 220,913 22,167 235,366 22,277 
Obligations of U.S. states and political subdivisions10,572 106 69,601 7,971 80,173 8,077 
Mortgage-backed securities – residential, issued by
U.S. Government agencies1,145 4 43,764 4,740 44,909 4,744 
U.S. Government sponsored entities5,659 66 609,456 100,829 615,115 100,895 
U.S. corporate debt securities0 0 2,294 206 2,294 206 
Total available-for-sale debt securities$31,829 $286 $1,011,691 $140,922 $1,043,520 $141,208 

10


The following table summarizes held-to-maturity debt securities that had unrealized losses at March 31, 2024:

Less than 12 Months12 Months or LongerTotal
(In thousands)Fair ValueUnrealized LossesFair ValueUnrealized LossesFair ValueUnrealized Losses
U.S. Treasuries$0 $0 $74,136 $12,075 $74,136 $12,075 
Obligations of U.S. Government sponsored entities0 0 190,966 35,238 190,966 35,238 
Total held-to-maturity debt securities$0 $0 $265,102 $47,313 $265,102 $47,313 

The following table summarizes held-to-maturity debt securities that had unrealized losses at December 31, 2023:

Less than 12 Months12 Months or LongerTotal
(In thousands)Fair ValueUnrealized LossesFair ValueUnrealized LossesFair ValueUnrealized Losses
U.S. Treasuries$0 $0 $75,215 $11,051 $75,215 $11,051 
Obligations of U.S. Government sponsored entities0 0 192,240 33,895 192,240 33,895 
Total held-to-maturity debt securities$0 $0 $267,455 $44,946 $267,455 $44,946 

The Company evaluates available-for-sale debt securities for expected credit losses ("ECL") in unrealized loss positions at each measurement date to determine whether the decline in the fair value below the amortized cost basis is due to credit-related factors or noncredit-related factors.

Factors that may be indicative of ECL include, but are not limited to, the following:

Extent to which the fair value is less than the amortized cost basis.
Adverse conditions specifically related to the security, an industry, or geographic area (changes in technology, business practice).
Payment structure of the debt security with respect to underlying issuer or obligor.
Failure of the issuer to make scheduled payment of principal and/or interest.
Changes to the rating of a security or issuer by a nationally recognized statistical rating organization.
Changes in tax or regulatory guidelines that impact a security or underlying issuer.

For available-for-sale debt securities in an unrealized loss position, the Company evaluates the securities to determine whether the decline in the fair value below the amortized cost basis is the result of changes in interest rates or reflects a fundamental change in the credit worthiness of the underlying issuer. Any impairment that is not credit related is recognized in other comprehensive income (loss), net of applicable taxes. Credit-related impairment is recognized as an allowance for credit losses ("ACL") on the Consolidated Statements of Condition, limited to the amount by which the amortized cost basis exceeds the fair value, with a corresponding adjustment to earnings. Both the ACL and the adjustment to net income may be reversed if conditions change.

Management measures expected credit losses on held-to-maturity debt securities on a collective basis by major security type with each type sharing similar risk characteristics and considers historical credit loss information that is adjusted for current conditions and reasonable and supportable forecasts. Management has made the accounting policy election to exclude accrued interest receivable on held-to-maturity debt securities from the estimate of credit losses. As of March 31, 2024, the held-to- maturity portfolio consisted of U.S. Treasury securities and securities issued by U.S. government-sponsored enterprises, including The Federal National Mortgage Agency and the Federal Farm Credit Banks Funding Corporation. U.S. Treasury securities are backed by the full faith and credit of and/or guaranteed by the U.S. government, and it is expected that the securities will not be settled at prices less than the amortized cost bases of the securities. Securities issued by U.S. government agencies or U.S. government-sponsored enterprises carry the explicit and/or implicit guarantee of the U.S. government, are widely recognized as "low-risk," and have a long history of zero credit loss. As such, the Company did not record an allowance for credit losses for these securities as of March 31, 2024 or December 31, 2023.

The gross unrealized losses reported for residential mortgage-backed securities relate to investment securities issued by U.S. government sponsored entities such as Federal National Mortgage Association, Federal Home Loan Mortgage Corporation, and
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U.S. government agencies such as Government National Mortgage Association. The total gross unrealized losses, shown in the tables above, were primarily attributable to changes in interest rates and levels of market liquidity, relative to when the investment securities were purchased, and not due to the credit-related quality of the investment securities. The Company does not have the intent to sell these securities and does not believe it is more likely than not that the Company will be required to sell these securities before a recovery of amortized cost.

The Company did not recognize any net credit impairment charge to earnings on investment securities in the first quarter of 2024.

The amortized cost and estimated fair value of debt securities by contractual maturity are shown in the following table. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Mortgage-backed securities are shown separately since they are not due at a single maturity date.

March 31, 2024
(In thousands)Amortized CostFair Value
Available-for-sale debt securities:
Due in one year or less$99,896 $99,423 
Due after one year through five years299,154 286,149 
Due after five years through ten years244,129 229,834 
Due after ten years26,350 20,696 
Total669,529 636,102 
Mortgage-backed securities841,942 730,253 
Total available-for-sale debt securities$1,511,471 $1,366,355 

December 31, 2023
(In thousands)Amortized CostFair Value
Available-for-sale debt securities:
Due in one year or less$99,242 $98,650 
Due after one year through five years307,093 296,279 
Due after five years through ten years245,617 233,569 
Due after ten years27,251 22,082 
Total679,203 650,580 
Mortgage-backed securities869,279 766,070 
Total available-for-sale debt securities$1,548,482 $1,416,650 

March 31, 2024
(In thousands)Amortized CostFair Value
Held-to-maturity debt securities:
Due after five years through ten years$312,415 $265,102 
Total held-to-maturity debt securities$312,415 $265,102 

December 31, 2023
(In thousands)Amortized CostFair Value
Held-to-maturity debt securities:
Due after five years through ten years$312,401 $267,455 
Total held-to-maturity debt securities$312,401 $267,455 
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The Company also holds non-marketable Federal Home Loan Bank New York ("FHLBNY") stock and non-marketable Atlantic Community Bankers Bank ("ACBB") stock, all of which are required to be held for regulatory purposes and for borrowing availability. The required investment in Federal Home Loan Bank ("FHLB") stock is tied to the Company’s borrowing levels with the FHLB. Holdings of FHLBNY stock and ACBB stock totaled $30.0 million and $95,000, respectively, at March 31, 2024. These securities are carried at par, which is also cost. The FHLBNY continues to pay dividends and repurchase stock. Quarterly, we evaluate our investment in the FHLB for impairment. We evaluate recent and long-term operating performance, liquidity, funding and capital positions, stock repurchase history, dividend history and impact of legislative and regulatory changes. Based on our most recent evaluation, as of March 31, 2024, we determined that no impairment write-downs were required.

4. Loans and Leases
Loans and Leases at March 31, 2024 and December 31, 2023 were as follows:
(In thousands)03/31/202412/31/2023
Commercial and industrial
Agriculture$98,984 $101,211 
Commercial and industrial other727,552 721,890 
PPP loans301 404 
Subtotal commercial and industrial826,837 823,505 
Commercial real estate
Construction317,092 303,406 
Agriculture212,374 221,670 
Commercial real estate other2,616,918 2,587,591 
Subtotal commercial real estate3,146,384 3,112,667 
Residential real estate
Home equity187,940 188,316 
Mortgages1,371,153 1,373,275 
Subtotal residential real estate1,559,093 1,561,591 
Consumer and other
Indirect621 841 
Consumer and other97,899 96,942 
Subtotal consumer and other98,520 97,783 
Leases14,525 15,383 
Total loans and leases5,645,359 5,610,929 
Less: unearned income and deferred costs and fees(4,835)(4,994)
Total loans and leases, net of unearned income and deferred costs and fees$5,640,524 $5,605,935 

The Company has adopted comprehensive lending policies, underwriting standards and loan review procedures. Management reviews these policies and procedures on a regular basis. The Company discussed its lending policies and underwriting guidelines for its various lending portfolios in Note 3 – "Loans and Leases" in the Notes to Consolidated Financial Statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023. There have been no significant changes in these policies and guidelines since the date of that report. The Company’s Board of Directors approves the lending policies at least annually. The Company recognizes that exceptions to policy guidelines may occasionally occur and has established procedures for approving exceptions to these policy guidelines. Management has also implemented reporting systems to monitor loan origination, loan quality, concentrations of credit, loan delinquencies and nonperforming loans and potential problem loans.
 
Loans are considered past due if the required principal and interest payments have not been received as of the date such payments are due. Generally loans are placed on nonaccrual status if principal or interest payments become 90 days or more contractually past due and/or management deems the collectability of the principal and/or interest to be in question as well as when required by regulatory agencies. When interest accrual is discontinued, all unpaid accrued interest is reversed. Payments received on loans on nonaccrual are generally applied to reduce the principal balance of the loan. Loans are generally returned