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Tompkins Financial Corporation

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FY2019 Annual Report · Tompkins Financial Corporation
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20/  ANNUAL / 19

Making  
an impact 
for our  
customers 
for our  
community

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At Tompkins Financial Corporation,  
we are proud to be a 
truly local community bank.

To us, it means more than where our buildings stand. 
It means we are invested in making a positive impact.  
We are committed to giving back to our communities.  
We are dedicated to cultivating 
meaningful relationships. 

As trusted partners, we are invested 
in the success of our customers. 

Through banking, insurance and wealth management services, 
we work hard to provide the right products, advice and tools to 
empower our customers— and  
help our regions grow and thrive.

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Financial Highlights

IN THOUSANDS, EXCEPT PER SHARE DATA 

2019 

2018   

% CHANGE

Total assets 
Net income attributable to Tompkins Financial Corporation 
Diluted earnings per share  
Adjusted diluted earnings per share1 
Cash dividends per share  

$6,725,623    
81,718  
5.37   
5.37 
2.02 

 $6,758,436  
82,308  
5.35   
5.33   
1.94   

-0.49%
-0.72%
0.37% 
0.75% 
4.12% 

IN THOUSANDS, EXCEPT PER SHARE DATA 

2019  

2018 

2017 

2016   

            2015

Selected Financial Data

Financial Statement Highlights
      Assets 
     Total loans  
     Deposits   
     Other borrowings   
     Total equity   
     Interest and dividend income   
     Interest expense   
     Net interest income   
     Provision for loan and lease losses   
     Net gains (losses) on securities transactions   
     Net income attributable to Tompkins  
          Financial Corporation   
 Per Share Information  
     Basic earnings per share   
     Diluted earnings per share   
     Adjusted diluted earnings per share1   
     Cash dividends per share  
     Common equity per share   
 Selected Ratios  
     Return on average assets   
     Return on average equity  
     Average shareholders’ equity to average assets   
     Dividend payout ratio   

 Other Selected Data 
 IN WHOLE NUMBERS, UNLESS OTHERWISE NOTED 
     Employees (average full-time equivalent)   
     Banking offices   
     Bank access centers (ATMs)   
     Trust and investment services assets under  
          management, or custody (in thousands)  

$6,725,623  
4,917,550  
5,212,921       
658,100  
663,054  
261,378  
50,750  
210,628  
1,366  
645   

$6,758,436  
 4,833,939     
4,888,959 
1,076,075  
620,871  
 251,592  
39,792  
211,800  
3,942  
(466) 

   $6,648,290     
4,669,120  
4,837,807      
1,071,742      
576,202      
226,764  
25,460      
201,304      
4,161  
(407)      

$6,236,756      $5,689,995    
3,772,042  
4,258,033      
4,395,306    
4,625,139      
536,285   
884,815      
516,466   
549,405      
188,746   
202,739      
20,365   
22,103      
168,381   
180,636      
4,321      
2,945  
1,108   
926      

81,718  

82,308  

52,494      

59,340      

58,421   

5.39  
5.37  
5.37  
 2.02  
44.17  

1.22 %   
 12.55 % 
9.75 % 
37.48 %  

5.39  
5.35  
5.33  
1.94  
40.45  

1.23 %  
13.93 %  
8.83 %  
35.99 %  

3.46      
3.43      
4.42      
1.82      
37.65      

0.82 %  
9.09 %  
9.04 %  
52.60 % 

3.94      
3.91      
3.91       
1.77      
36.20      

3.91   
3.87   
3.63   
1.70   
34.38   

1.01  %  
10.85  %      
9.28  %  
44.92  % 

1.07 %
    11.51 %
9.31 %
 43.48 %

1,047  
64  
87  

 1,035 

66     
83  

1,041      
65  
84  

1,019      
66      
85      

998   
63  
85  

$4,062,325       $3,806,274      $4,017,363     

$3,941,484       $3,852,972  

1 Adjusted diluted earnings per share reflects adjustments made for certain nonrecurring items. Adjustments for nonrecurring items in 2018 included a $2.2 million gain on sale of real 
estate and a $1.9 million write-down of impaired leases ($0.02 per share). Adjustments in 2017 included a $14.9 million ($0.99 per share) one-time non-cash write-down of net deferred 
tax assets related to the Tax Cuts and Jobs Act of 2017. Adjustments in 2015 included a $3.6 million ($0.24 per share) after-tax gain on a pension plan curtailment. There were no 
adjustments in 2019 and 2016. Adjusted diluted earnings per share is a non-GAAP measure. This adjusted measure is defined in the Company’s Form 10-K.

2019 Corp orate Rep or t | FINANCIAL HIGHLIGHTS — p.1

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Stephen S. Romaine 
P R E S I D E N T   &   C E O

Dr. Thomas R. Rochon
C H A I R M A N

——————————— |                        A MESSAGE FROM                     |——————————— 
Tom Rochon & Steve Romaine

Since our founding in 1836, Tompkins has been a local community bank, 
dedicated to the unique needs of people and businesses throughout 
our region. While our industry faces significant, long-lasting structural 
challenges—including heightened regulatory pressure, a volatile interest 
rate environment, a slowing economy and formidable competition from 
non-banks—we at Tompkins ensure continued success by remaining 
steadfastly committed to the heart of our business: our relationships.

As we focus on efficiency, delivering shareholder returns and 

December 31, 2018, the end of 2019 saw total loans of $4.9 billion 

investing in new technologies and growth opportunities, we 
continually improve the positive relationships we have worked 

up 1.7% and total deposits of $5.2 billion up 6.6%. Credit quality 
trends remained strong in 2019. As we embark on a new decade, 

so hard to cultivate. We take time to get to know our customers 

we remain focused on achieving our strategy of long-term 

and offer the products and services that will bring them closer to 

sustainability.  

their goals. As our relationships grow stronger and our customers 

experience growing success, it creates positive change not only in 

Promoting an environment of highly-engaged and diverse 

their lives, but in the community around them. 

employees is essential to delivering superior results for our 

Our strong relationships made a powerful impact throughout 
2019, resulting in growth in a number of key areas. We delivered 

our commitment to this initiative by engaging our employees 
in diversity and inclusion learning opportunities. We are also 

record diluted earnings per share of $5.37 for the full year, 

ensuring that the diversity of our people reflects the diversity of 

an increase of 0.4% over the previous year. Compared with 

our markets—this makes us a stronger company and is critical 

customers, shareholders and communities. We have heightened 

2019 Corp orate Rep or t | ME SSAGE TO SHAREHOLDER S — p.2

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to the perpetuation of our industry, as employees of the future are 

clients which includes a premium checking account, credit 

increasingly diverse.

card and line of credit. In addition, we transitioned our Social 

Responsibility Index (SRI) portfolio to an Environmental, Social 

We continue to innovate to make our customers’ lives easier and 

and Governance (ESG) portfolio.

more secure. Our newly upgraded digital banking experience 

welcomed customers in June with a modern and consistent look 

In leadership news, Jennifer Tegan was appointed a director on 

and feel across their devices. The new digital platform is highly 

the holding company board in May. Ms. Tegan has served as a 

personalized and thoughtfully simplified, allowing customers to 

Director of Tompkins Trust Company since 2016 and is a Partner/

arrange their dashboard in a way that makes the most sense for 

Owner of Ithaca-based Cayuga Venture Fund (CVF), where she 

them, with a more straightforward way to manage accounts, move 

works with, supports and finances entrepreneurs in technology-

money and send electronic Person-to-Person (P2P) payments.

based companies. We believe that with her strong combination of 

leadership experience and involvement in economic development 

In this time of innovation, attention to security remains critically 

and civic engagement in Tompkins County, Ms. Tegan is uniquely 

important. Our new mobile app includes Touch or Face ID, 

qualified to serve on our Board of Directors. 

two-factor authentication and real-time transaction alerts. With 

enhanced card controls, customers can use the app to temporarily 

disable a misplaced card, turn it back on when located and report 

it lost or stolen if needed. Mobile payments are made more secure 

In addition to this achievement, Ms. Tegan has been named by 
WomenInc., a leading magazine dedicated to coverage of women’s 
success in business, to its 2019 Most Influential Corporate 

with the launch of Tompkins Digital Wallet. With a quick tap 

Directors listing—an honor she shares with fellow board director 

of their smartphone, customers can use Apple Pay® or Google 

Patricia Johnson. Their inclusion in the most comprehensive listing 

Pay™ to pay with their Tompkins Debit Mastercard or credit card 

of women executives, influencers and achievers contributing 

at millions of locations, and their physical card number is never 

leadership to corporate boards is remarkable and extremely well-

passed through the merchant.

For business customers, we launched Treasury Management for 

Business, with a sleek new look and customizable dashboard. 

We have improved and secured the login process, making login 

credentials consistent across the app and website and restricting 

access based on IP address, day and time of day. We have also 

added PIN verification to certain transactions for increased 

security. Plus, with enhanced communication via the message 

center, we continue to give our very best with every interaction.

Our partnerships have remained strong and growing in 2019. 

Tompkins Insurance Agencies received significant recognition for 
positive customer relationships, operations and communication. 

They were named among the Top 100 largest independent 
property/casualty agencies in the nation by Insurance Journal for 
the fifth consecutive year. They were also named a Best Practices 

Agency by Independent Insurance Agents & Brokers of America, 

deserved. Congratulations, Jennifer and Pat, and please accept our 

sincere appreciation for your contributions to Tompkins Financial.

All of our innovation and growth would not be possible without 
the support of our shareholders, who we look forward to 
seeing at our upcoming annual meeting.  The Annual Meeting 
of Shareholders will be held at the Country Club of Ithaca on 
Tuesday, May 5 at 5:30 p.m.  A recording of that meeting will 
be available in each of the regions at an informational viewing 
hosted by the local bank president.  The meeting in western New 
York will be held on Tuesday, May 12 at 10:00 a.m.  The meeting 
in the Hudson Valley will be held on Thursday, May 14 at 12:00 
noon.  The meeting for southeastern Pennsylvania will be held on 
Friday, May 15 at 12:00 noon.  Please respond to Janet Hewitt at 
jhewitt@tompkinsfinancial.com or 607-274-2004 if you wish to 
reserve a space at one of the informational meetings.  Locations 
for the informational meetings will be identified, as we determine 
attendance.  Reservations are not required to attend the Annual 
Meeting in Ithaca.

and received the 2019 Excellence in Social Media Award from the 

As we celebrate a year of customer success, community 

national Professional Insurance Agents Association.

Tompkins Financial Advisors† continues to focus on strengthening 
the client experience. This year brought the launch of Tompkins 

Financial Advisors Premier Banking—an exclusive package, 

offered through our bank partners, for financial advising 

involvement and positive relationships, it is important that  

we thank the people who help us stay true to our values and 

honor our commitment to community. To our customers,  

our shareholders and our employees—thank you for your 
dedication and support in 2019. It is because of you that we  
grow stronger each year.

2019 Corp orate Rep or t | ME SSAGE TO SHAREHOLDER S — p.3

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A Confident Vision

TRUE NORTH CENTER  
FOR CHILDREN
Cynthia Fowler, Owner and Director
Michael Fowler, Owner

It has been more than a year since we moved our headquarters to its 
new location in Ithaca, and our relationships with our community and 
local businesses remain as strong and collaborative as ever. 

As the city of Ithaca continues to change and grow, we  
have increased our commitment to supporting a strong  
and thriving downtown. We are excited to open a new  
ATM at our former historic location, at what is now the  
Center for History and Culture, to continue providing our 
customers with exceptional and convenient service on the 
Ithaca Commons. 

We have once again partnered with the Downtown Ithaca 
Alliance to offer innovative and exciting events throughout the 

year—like the annual Fashion Week, Applefest and the new 
Winter Lights Festival—that promote community togetherness, 
the arts, local businesses and the talented people of our region. 

We kicked off this year’s United Way of Tompkins County 
campaign in September by hosting our second annual 
Community Carnival for a Cause on the Ithaca Commons. 
The event was envisioned, planned and executed entirely by 
Tompkins employees. It was a great success, with attendance 
nearly doubled from the year before. The family-friendly 

2019 Corp orate Rep or t | CENTR AL NEW YORK — p.4

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Cynthia and Michael Fowler were 
ready to open their brand new  
full-service preschool and childcare 
center—they had a building designed, 
had made a down payment on a lot, 
and were excited to get started. But 
a few months into the project, their 
financing plan fell through. That’s 
where Tompkins Trust Company 
came in. “We were able to meet with 
Tompkins and they heard our story 
and had confidence that we would 
be able to get the customer base we 
needed to be financially stable,” says 
Cynthia, an experienced preschool 
director and early childhood educator. 
“They believed in our vision, and were 
willing to help with some work and 
creative planning.” With financing 
through Tompkins Trust Company 
and guidance from Tompkins 
Insurance Agencies, True North 
Center for Children opened in August 
2019 with 12 classrooms, nearly two 
acres of natural space for outdoor 
play and enrollment near capacity.

carnival engaged our community with activities, games, 
local celebrity cameos, educational demonstrations, 
prizes and fundraising for a wonderful cause.

The carnival is just one of the ways our employees and 
partners worked together this year to support our 
community. We are proud that our people helped more 
than 250 organizations across central New York in 2019 by 
generously serving on nonprofit boards and committees, 
volunteering and fundraising.

2019 Corp orate Rep or t | CENTR AL NEW YORK — p.5

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Our Lyndon Corners office continues to grow in the  
Syracuse market, as our employees and partners deliver 
on their full suite of banking services. In the few years 
since opening, Lyndon Corners employees have developed 
excellent relationships with new customers  and added  
value to existing ones. 

The commercial team in Syracuse has been a positive force  
for the local economy, welcoming many new customers  
and helping them exceed their business goals. We have had  
a powerful year in loan originations across our region in  
both personal and commercial lending. 

Tompkins Insurance Agencies has continued to expand 
its Syracuse presence, with a full team focused on serving 
customers in the surrounding area. Our in-house, dedicated 
claims department and 24/7 customer care center are real 
differentiators—both of which deliver a higher level of 
service that our customers, generation after generation, 
have come to expect.

Tompkins Financial Advisors continues to offer valuable 
financial planning for customers, with robust technology  
and personalized service. We continue to focus on executing 

LAMBROU REAL ESTATE/ENP ASSOCIATES
Costa Lambrou, General Manager
Nick Lambrou, Owner 

2019 Corp orate Rep or t | CENTR AL NEW YORK — p.6

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our regional strategy and ensuring that clients receive the 
highest level of care. 

There has been some exciting movement in senior  
leadership this year, as a new Banking Operations Manager 
came on board to help our teams with daily operations  
and project planning. In addition, we welcomed our new 
Chief Credit Officer to the Tompkins Trust Company 
Leadership Team.

Thanks to a strong leadership team, a clear vision and  
the most dedicated and caring employees and partners  
we could possibly ask for, 2019 has been an outstanding 
year. The relationships we have built and continue to  
grow across central New York remain at the heart of 
everything we do. 

“I consider myself and my family to be products of Tompkins Trust Company,”  
says Nick Lambrou, owner of Lambrou Real Estate and ENP Associates. “Our 
success story is definitely supported by our business relationship.” Nick’s father 
started the family business with a small grocery store and four apartments  
in Ithaca’s Collegetown neighborhood more than half a century ago. They’ve

Generations of Trust

 since quadrupled their holdings, expanding their footprint into downtown 
Ithaca and, with their new City Harbor development, the Ithaca waterfront. 
“Tompkins Trust gave us great advice about our City Harbor development. 
They helped us better determine the site plan and types of offerings for the 
market,” Nick says. “They challenge us to do our due diligence—to do the  
hard work and analysis and come up with the right plans. I trust them to  
guide us and to be there for us.”

2019 Corp orate Rep or t | CENTR AL NEW YORK — p.7

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2019 was a momentous year for Tompkins Bank of Castile, as we 
celebrated our 150th anniversary. We found plenty of ways to  
celebrate, always staying true to our community banking spirit. 

In honor of our 150 years, we hosted a Batavia Muckdogs 

In 2019, we focused on ways to better support our business 

baseball game with free general admission for our employees 
and community members. With 2,779 customers, neighbors 

customers. We helped more local entrepreneurs turn their 
visions into realities with more than $5 million in SBA 

and friends in attendance, the event was a hit. 

guaranteed small business loans. We also hired a Business 
Development Officer to connect business owners with the 

We also partnered with Tompkins Insurance Agencies and 

right partners, products and services for their needs.

Tompkins Financial Advisors to donate $150,000 to the 
YMCA Healthy Living Campus Campaign, a project that  

will be transformational for downtown Batavia. In addition, 
our employees spent more than 13,000 hours volunteering 
with nonprofit organizations in our region.

In March, we held the Grand Opening of our financial center 
in Buffalo, where customers can access banking, wealth 
management and insurance services all under one roof. With  
this highly visible location and ease of collaboration, we grow 
even more effective for Buffalo customers. 

Agriculture was an important part of our founding 150 
years ago, and it remains central to the economic fabric of 

our region. We continue to invest in our agriculture banking 
team to ensure that customers have expert advice as seasons 
and economic landscapes change. As one of the last truly 
independent banks dedicated to agriculture in western 
New York, we are committed to supporting the many farm 
families and businesses we serve. 

As a chemical engineer and small business owner, Daniel Canavan appreciates 
the responsive approach to problem solving he finds at Tompkins Bank of 
Castile—how he can get help when he needs it, no matter who he talks to. 
“Someone at the bank will answer the phone and we’ll work the problem. They’ll 
take ownership of the issue,” says Daniel, who co-owns the chemical analytics and 
manufacturing company, IsleChem, with his brother, Patrick. “Isn’t that what 
problem solving is really all about? It’s taking ownership of the problem until 
you can get the right answer to your client.” In 2017, the Canavans needed to 
solve their own ownership problem by refinancing. Converting their secondary 
debt to primary debt, Tompkins helped Daniel and Patrick remove the remaining 
financial stake IsleChem’s previous owners still had in the company. “They give us 
power and authority, and control to do what we need to do to grow our business.” 

2019 Corp orate Rep or t | WE STERN NEW YORK — p.8

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Taking Ownership

ISLECHEM
Daniel Canavan 
Owner and Vice President

2019 Corp orate Rep or t | WE STERN NEW YORK — p.9

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GLOW YMCA
Rob Walker, CEO

A Healthier Community

2019 Corp orate Rep or t | WE STERN NEW YORK — p.10

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GLOW YMCA CEO Rob Walker says he is deeply satisfied with the 
offerings and guidance Tompkins Insurance Agencies provides—but 
that the relationship goes far deeper than insurance. “It’s much more 
than just the product, I’m buying the culture behind it,” Rob says. “It’s 
the culture Tompkins creates for its employees to take part and be 
helpful to the efforts in their local community.” These efforts include 
GLOW YMCA’s capital campaign to build a Healthy Living Campus 
in Batavia. With a generous gift and countless volunteer hours, the 
Tompkins Insurance Agencies, Tompkins Bank of Castile and Tompkins 
Financial Advisors teams are helping the Y reach their project goals. 
“Volunteers helped us look over our financing options and pro formas, 
keeping us level-headed so that outcomes can be met,” Rob says. Along 
with providing invaluable wellness resources to families in the region, the 
new facility is projected by the Genesee County Economic Development 
Center to bring $60 million into the area over its first 10 years.

It is these and other longstanding relationships that 
form the cornerstone of our business. We are proud 
to have a number of decades-long, multi-generational 
customers who not only stay with us—they refer their 
friends and family. Through these referrals and our 
Power of Partnership program, we have continued 
to grow deposit and lending relationships in 2019. 

It’s a testament to the trust we build as true partners 

dedicated to customer satisfaction and success. 

Our presence has expanded in Warsaw, as Tompkins 
Insurance Agencies acquired Cali Agency, Inc. in May 
of 2019. We have been a solid part of the Warsaw 
community since 1935, and we are glad to be able 
to serve the needs of more of our neighbors there. 
Tompkins Insurance has also successfully  
re-established a relationship with BlueCross 
BlueShield of Western New York to connect 
customers with another trusted name in the region. 

Our partnerships grew stronger this year, as 
Tompkins Financial Advisors continued to build 
out its western New York team to better deliver 
the client experience. We recruited a new Chief 
Investment Officer for the entire Tompkins 
footprint who provides dedicated service to  

clients in our region as a portfolio manager.

As we reflect on a century and a half of impactful 

work, it’s clear that our longevity is only possible 

thanks to our powerful partnerships, our dedicated 

people, and the lasting relationships we cultivate.

2019 Corp orate Rep or t | WE STERN NEW YORK — p.11

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An important area of focus in the Hudson Valley in 2019 was the 
growth of knowledge and expertise—for employees, customers  
and our community. 

Our continued commitment to understanding our 
customers’ needs has helped us see another record year of 

Community College and Westchester Community College, 
and creating scholarships for two local students in advanced 

earnings, with growth in commercial and residential loans 
and deposits in our region.

manufacturing programs.

The manufacturing sector is experiencing a strong return 

We have worked hard to provide vital educational programs in 
our community as well, so that our customers and neighbors 

to our region, which has led to a critical need for workforce 
development. We recognized a real opportunity to help 

can feel safe, secure and settled. Our free fraud prevention 
seminars have helped business owners and community 

address this challenge through education by expanding our 
partnerships with the Council of Industry, Dutchess 

members recognize threats and better protect themselves, 
and our first-time homebuyer education programs have 
helped more local families find a home to call their own.

Handcrafted Success

David Dunning purchased Country Road Associates in 2009 with a plan 
to build on the company’s decades of history giving new life to reclaimed 
barnwood. “Tompkins Mahopac Bank was the only bank that would listen,” 
David says. Other banks he approached with his business plan either weren’t 
interested or would only offer a small portion of the financing he needed. With 
help from Tompkins Mahopac Bank and Tompkins Financial Advisors, David 
bought the business and has grown it ever since. He says Tompkins’ focus on 
personal relationships has been a big part of his business success. “I call them 
and they know me by name. It’s so much easier when someone knows who 
you are. It makes it very simple and quick to accomplish something in business,” 
David says. “As opportunities have come along, we’ve been able to expand and 
purchase things very quickly because of our relationship with Tompkins.”

  2019 Corp orate Rep or t | HUD S O N VALLEY —  p.12

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COUNTRY ROAD ASSOCIATES
David Dunning, Owner

  2019 Corp orate Rep or t | HUD S O N VALLEY —  p.13

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A Higher Standard

ROSE HILL ASSET  
MANAGEMENT CORP

Matthew Barbaccia 
Managing Partner

John Colangelo, Jr. 
Managing Partner

  2019 Corp orate Rep or t | HUDSON VALLEY —  p.14

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“It was a breath of fresh air walking into a branch where people have worked 
for a long time and they understand that client relationships matter,” says John 
Colangelo, managing partner of Rose Hill Asset Management Corp, reflecting 
on the reasons he and business partner Matthew Barbaccia chose Tompkins 
Mahopac Bank to help finance their properties. As a college student at Fordham 
University’s Rose Hill Campus in the Bronx in the late 1990s, John had discovered 
that off-campus housing left a lot to be desired. He began buying and renovating 
properties, and joined forces with Matthew in 2009 to continue raising the 
standard of living for students. That’s when they decided it was time to raise their 
standard of banking as well. “Tompkins was true to their word,” John says. “They 
believed in our ability to manage and redevelop these properties and have been 
a critical partner in our success and growth.”

Growing knowledge and expertise to best serve our 
customers also means ensuring that we have the right teams 
in place to provide the greatest value. In 2019, Tompkins 
Financial Advisors built out their full Hudson Valley team to 
deliver on the client experience. Our Power of Partnership 
referrals have remained solid throughout the year, as we’ve 
continued to work together to ensure that customers are 
getting the most out of their relationship.

several branches to anyone who stopped in. In addition to 
reaffirming our customer appreciation and commitment 
to the needs of our community, these lunchtime events 
provided another opportunity to fundraise for local 
nonprofit partners.

Serving our region in the most impactful ways requires a true 

commitment to knowing the people, families, businesses 

and organizations in our community—the challenges and 

We also work closely together to determine how we can  
best serve our community. Each year, our employees and 
partners share their knowledge about local causes to help 
decide where our support can do the most good. We 

are proud to have supported more than 160 charitable 

opportunities they face, the information and resources 

they need, and the types of partnerships they expect. 

Our dedicated employees and partners have made this 

commitment, and we are incredibly proud of the positive, 
impactful relationships they continue to build.

organizations in 2019.

Our employee-led Acorn Alliance program—in which 

employees volunteer their time in the community 

during business hours to help local nonprofits with their 

crucial work—expanded to support more than a dozen 

charitable organizations in 2019. Our popular Food Truck 

Fridays program also expanded, offering free lunch at 

  2019 Corp orate Rep or t | HUDSON VALLEY —  p.15

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In 2019, that promise was fulfilled across the spectrum of 
banking, insurance and wealth management needs—and 

——————— |                        BUILDING A PARTNERSHIP                     |———————    

Since joining the Tompkins family in 2012, Tompkins VIST Bank  
has been a true community bank. Our people are driven to serve 
our markets with reliability, strong relationships and the highest 
level of professionalism. Community banking is not just our  
work, it’s our promise.
“The easiest way to describe our relationship with Tompkins VIST Bank is—a 
partnership,” says Frank Barwis, owner of full-service site contracting company 
Barwis Construction LLC. After a previous banking relationship ended due 
As one of the largest industries in our region, agriculture is 
to frustrating changes in direction, a partnership is exactly what Barwis 
as vital to the local economy as it is to each individual farm 
Construction needed. As the Tompkins team already handles other aspects 
of Barwis’ business—from employee benefit plans to their General Liability 
and Worker’s Compensation insurance—Frank knew that making Tompkins 
Hand-in-hand with our positive lending relationships is our 
VIST his bank would bring the same high level of customer service and 
knowledgeable guidance for the years ahead. “We discuss our plans, lay out our 
short and long-term goals so that when it comes time to purchase equipment, 
the bank is already aware,” Frank says. “Because of their understanding of our 
company and industry, they’ve helped simplify our process of growth.” 
While we strive to provide more value for our customers, the 
Power of Partnership program has gained momentum in our 
region. Referrals between Tompkins VIST Bank, Tompkins 

commitment to strong asset quality. Our relationships are 
built on a foundation of trust that we will always do what’s 
best for our customers, with products and offerings that 
provide peace of mind. 

owner and family. Our continued focus on agriculture lending 
has helped our customers—and their farms—grow and thrive.

especially in the lending space. Our mortgage team helped 
even more local families reach their homeownership goals 

in 2019 than we projected and have received wonderfully 
positive feedback from satisfied customers. 

work to meet the unique needs of our community. We are 

regulations, challenges and possibilities arise, we grow our 

to truly understand each industry we serve. As new risks, 

Our commercial loan portfolio remains diversified as we 

expertise so that we can provide the products, services, 

committed to putting in the time and research needed 

support and advice our customers need.

significantly in 2018, hiring a senior wealth advisor, portfolio 
manager, and transitioning a trust officer.

Last year we gave back to our communities by hosting  
Food Truck Fridays at our two Mahopac branches providing 
free lunch to anyone who stopped in.  We served several-
hundred community members through the program. We  
also continued to support more than 200 charitable 
organizations in the communities we serve and started the 
Acorn Alliance program that allows employees to volunteer 
for local nonprofits during business hours as just another  
way of serving the community. 

Tompkins Mahopac Bank once again 
“The easiest way to describe our relationship with Tompkins VIST Bank is: a 
received the highest rating possible, a 
partnership,” says Frank Barwis, owner of full-service site contracting company Barwis 
five-star rating, from Bauer Financial, a 
Construction LLC. After a previous banking relationship ended due to frustrating 
top independent financial ratings firm.  
Banks with four- and five-star ratings 
changes in direction, a partnership is exactly what Barwis Construction needed. As the 
like ours are considered financially 
Tompkins team already handles other aspects of Barwis’ business—from employee 
sound and operating well above their 
benefit plans to their General Liability and Workers’ Compensation insurance—
regulatory capital requirements. 
Frank knew that making Tompkins VIST his bank would bring the same high level of 
customer service and knowledgeable guidance for the years ahead. “We discuss our 
plans, lay out our short and long-term goals so that when it comes time to purchase 
equipment, the bank is already aware,” Frank says. “Because of their understanding of 
our company and industry, they’ve helped simplify our process of growth.”

growth and success in the region. Bankers and wealth advisors 

getting full value from our relationship with them. Tompkins 

Power of Partnership referrals remain a solid foundation for 

continue to work closely together to ensure customers are 

Financial Advisors grew the size and expertise of our team 

  2019 Corp orate Rep or t | S O UT H E A ST ER N PEN NSYLVAN I A —  p.16

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BARWIS CONSTRUCTION LLC
Frank Barwis, Owner

Building a Partnership

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Financial Advisors and Tompkins Insurance Agencies help us 
identify gaps in relationships and offer a more complete suite 

commercial insurance products and—most importantly—

follow up with them personally. 

of products and services. 

As always, our commitment to our community includes 

While remaining focused on fiduciary delivery to clients 
and partners in 2019, Tompkins Financial Advisors has also 

giving back. Our employees have volunteered more than 
10,000 hours with local nonprofit organizations to make a 

brought in new talent. With the addition of a Managing 
Director, Tompkins Financial Advisors now has full-time 

positive impact on those who need it most. Not only does 
this local involvement and service make a difference in 

leadership in the southeastern Pennsylvania region.

our region—it makes a difference in the hearts and minds 
of our customers. When they see us volunteering and 

Year after year, Tompkins Insurance Agencies maintains a 
consistent, industry leading 99% customer satisfaction  

engaging meaningfully out in the community, it makes our 
relationships stronger.  

rate, based on survey responses from personal insurance 
customers who had a homeowners or auto claim. With a  
new automated marketing program, the team is able to 
reach out to customers who may benefit from personal or 

We could not be more proud of our employees and  
partners for their dedication to our customers, our values  

and our community throughout 2019.

“We’ve dealt with really small banks and we’ve dealt with a really big bank. 
The really small banks can’t provide all the services we need. The big banks can 
provide all the services but we’re just a number; we mean nothing to them,” says 
Steve Parris, owner of PD Home & Garden, a home accent design, import and 
distribution company. “Tompkins VIST Bank fits that perfect sweet spot for us. 
They function like a small bank as far as accessibility and a great relationship,  
and they can provide all the services that a big bank provides.” The company, 
which Steve runs with his co-owner and wife Demi, has experienced double-digit 
sales growth each year since working with Tompkins VIST Bank. “We’re going  
to be with them for life.”

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A Feeling of Home

PD HOME & GARDEN
Demi Parris & Steve Parris, Owners

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Consolidated Statements of Condition

IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA 
Assets  
       Cash and noninterest bearing balances due from banks 

       Interest bearing balances due from banks 

Cash and Cash Equivalents 

       Available-for-sale securities, at fair value (amortized cost of $1,293,239 at December 31, 2019

and $1,363,902 at December 31, 2018) 

       Held-to-maturity securities, at amortized cost (fair value of $0 at December 31, 2019 

and $139,377 at December 31, 2018) 

Equity securities, at fair value (amortized cost $915 at December 31, 2019 and $887 at 
December 31, 2018) 

       Originated loans and leases, net of unearned income and deferred costs and fees 

       Acquired loans 

       Less:  Allowance for loan and lease losses 
   Net Loans and Leases 

Federal Home Loan Bank and other stock 

       Bank premises and equipment, net  
       Corporate-owned life insurance 
       Goodwill    
       Other intangible assets, net 
       Accrued interest and other assets  

Total Assets 

Liabilities 
       Deposits: 

Interest bearing: 

  Checking, savings and money market  

  Time     

Noninterest bearing      

Total Deposits 

       Federal funds purchased and securities sold under agreements to repurchase 

       Other borrowings 

       Trust preferred debentures 

       Other liabilities 
Total Liabilities 

Equity      

Tompkins Financial Corporation Shareholders’ Equity: 
Common Stock - par value $.10 per share: Authorized 25,000,000 shares; Issued: 15,014,499 at 
December 31, 2019; and 15,348,287 at December 31, 2018 

   Additional paid-in capital 

Retained earnings  
Accumulated other comprehensive loss  
Treasury stock, at cost – 123,956 shares at December 31, 2019, and 122,227 shares at 
December 31, 2018 

Total Tompkins Financial Corporation Shareholders’ Equity 

Noncontrolling interests 

Total Equity 
Total Liabilities and Equity 

YEAR ENDED DECEMBER 31,

2019   

2018

$136,010   

 1,972    
 137,982    

$78,524  
 1,865 
 80,389 

 1,298,587    

 1,332,658

  0    

 140,579  

915  

 4,697,401    

 220,149    

  39,892    
 4,877,658    

  33,695    

 94,355    
 82,961    
  92,447    
 6,223    
 100,800    
$6,725,623  

887 
 4,568,741
  265,198   
  43,410   
 4,790,529 

 52,262  
 97,202  
 81,928  
 92,283  
 7,628  
 82,091  
$6,758,436  

  3,080,686    

   675,014    

 1,457,221    
 5,212,921    

  60,346    

  658,100      

17,035    

 114,167   
$6,062,569  

 2,853,190  
  637,295  
 1,398,474  
 4,888,959  

 81,842  
  1,076,075   
 16,863  
 73,826  
$6,137,565  

 1,501    
   338,507    
370,477    
(43,564)   

 (5,279 )  
  661,642    
 1,412    
$663,054   
$6,725,623   

 1,535  
 366,595 
 319,396  
 (63,165)  

 (4,902)
 619,459  
 1,412 
$620,871 

$6,758,436  

  2019 Corp orate Rep or t | STATE MENTS OF CONDITION —  p.20

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Consolidated Statements of Income

{   CONSOLIDATED STATEMENTS OF INCOME   }

YEAR ENDED DECEMBER 31,

IN THOUSANDS, EXCEPT PER SHARE DATA 
Interest and Dividend Income  
       Loans   
        Due from banks   

        Available-for-sale securities   

Held-to-maturity securities   

Federal Home Loan Bank stock and Federal Reserve Bank stock   
Total Interest and Dividend Income   

Interest Expense  
        Time certificates of deposits of $250,000 or more   

        Other deposits   

        Federal funds purchased and securities sold under agreements to repurchase   

        Trust preferred debentures   

        Other borrowings   

Total Interest Expense   
Net Interest Income   
Less:  Provision for loan and lease losses  

   Net Interest Income After Provision for Loan and Lease Losses  

Noninterest Income 

Insurance commissions and fees   

Investment services income   

Service charges on deposit accounts   

Card services income   

   Other income  

   Net gain (loss) on securities transactions   

Total Noninterest Income  

Noninterest Expenses  
Salaries and wages   

   Other employee benefits   

   Net occupancy expense of premises   

Furniture and fixture expense   

   Amortization of intangible assets  

  Other operating expenses  

Total Noninterest Expenses  
Income Before Income Tax Expense    
Income Tax Expense  

   Net Income Attributable to Noncontrolling Interests and Tompkins Financial Corporation  

Less:  Net income attributable to noncontrolling interests  
   Net Income Attributable to Tompkins Financial Corporation  

Basic Earnings Per Share  
   Diluted Earnings Per Share  

YEAR ENDED DECEMBER 31,

2019   

2018   

2017

$226,723     

41    

  28,460    

 3,151    

 3,003    
 261,378    

 3,095    

 27,809    

 143    
  1,276    
  18,427    
  50,750    
  210,628    
1,366    
   209,262    

  31,091    
  16,434    
 8,321    
 10,526    
 8,416    
   645   
  75,433    

  89,399    
  23,488    
  13,210    
  7,815    
   1,673    
 46,249    
 181,834    
  102,861    
  21,016    
  81,845    
 127    
$ 81,718    
$5.39   
$5.37   

$214,370     
31    
  30,377    
3,437    
3,377    
251,592    

 1,712    
 14,883     
152    
  1,227    
 21,818    
39,792    
 211,800    
 3,942    
  207,858    

 29,369    
 17,288    
 8,435    
 9,693    
 13,130    
  (466 )   
 77,449    

 85,625    
 22,090    
 13,309    
 7,351    
  1,771    
 50,921    
 181,067    
 104,240    
 21,805    
 82,435    
127    
$ 82,308    
$5.39   
$5.35   

$191,410  
 37 

 29,721 

3,475    
2,121   
 226,764 

 1,880  

 10,253  

235  

 1,158  
11,934  
 25,460  
 201,304  
 4,161  
 197,143  

 28,778  
 15,665  
 8,437  
 9,100  
7,631 

(407)  
 69,204  

 81,948  

 21,458 
 13,214 
 7,028  

 1,932
 45,525  
 171,105 
 95,242  
 42,620   
 52,622 
 128 
$ 52,494  
$3.46 
$3.43

  2019 Corp orate Rep or t | STATE MENTS OF INCOME —  p.21

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Market for Registrant’s Common Equity, Related Stockholder
Matters and Issuer Purchases of Equity Securities

The Company’s common stock is traded under the 
symbol “TMP” on the NYSE American. The high 
and low closing sale prices, which represent actual 
transactions as quoted on the Exchange, of the 
Company’s common stock for each quarterly period 
in 2018 and 2019, are presented to the right. The 
per share dividends paid by the Company in each 
quarterly period in 2018 and 2019 and the payment 
dates of these dividends are also presented.

$5.37

$5.35

$5.33

$3.87

$3.63

$3.91

$4.42

$3.43

Market Price 
Low 
High 

Cash Dividends
Amount    Date Paid

  2018 1st Quarter 

$85.82  

$74.35 

$0.48 

 2/15/18

 2nd Quarter 

 89.15 

 3rd Quarter 

 91.14 

75.00 

80.12 

0.48 

0.48 

5/15/18  

8/15/18

 4th Quarter 

 83.00  

 69.67  

 0.50 

 11/15/18  

 2019  1st Quarter 

$81.13  

$73.00 

 2nd Quarter 

 83.73  

 75.93  

 3rd Quarter 

 84.31  

 76.76  

 4th Quarter 

 91.14  

 78.52  

$0.50 

 0.50 

 0.50 

 0.52 

 2/15/19

 5/15/19

 8/15/19

 11/15/19

$2.02

$1.94

$1.77

$1.82

$1.70

0.00

0.00

15           16         17           18          19
 Diluted Earnings1
PER SHARE IN DOLLARS 

15           16          17           18           19
Cash Dividends
PER SHARE IN DOLLARS

1. The darker shaded sections of the bars reflect GAAP earnings per share. The lighter bars reflect adjusted diluted earnings per share. Adjusted diluted earnings per share reflects adjustments 
made for certain nonrecurring items. Adjustments for nonrecurring items in 2018 included a $2.2 million gain on sale of real estate and a $1.9 million write-down of impaired leases ($0.02 per 
share). Adjustments in 2017 included a $14.9 million ($0.99 per share) one-time non-cash write-down of net deferred tax assets related to the Tax Cuts and Jobs Act of 2017. Adjustments in 
2015 included a $3.6 million ($0.24 per share) after-tax gain on a pension plan curtailment. There were no adjustments in 2019 and 2016. Adjusted earnings per share is a non-GAAP measure. 
This adjusted measure is defined in the Company’s Form 10-K.

The Shareholders and Board of Directors Tompkins Financial Corporation:         

Report of Independent Registered Public Accounting Firm

We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 
the consolidated statements of condition of Tompkins Financial Corporation and subsidiaries as of December 31, 2019, and 
the related consolidated statements of income, comprehensive income, cash flows, and changes in shareholders’ equity for 
the year then ended (not presented herein); and in our report dated March 2, 2020, we expressed an unqualified opinion on 
those consolidated financial statements.

In our opinion, the information set forth in the accompanying condensed consolidated financial statements is fairly stated, 
in all material respects, in relation to the consolidated financial statements from which it has been derived.

Albany, New York
March 2, 2020
March 1, 2018

  2019 Corp orate Rep or t | FI NAN CIAL H I G H LI G HTS —  p.22

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Tompkins Financial Corporation Board of Directors

Frank C. Milewski
Retired VP Regional Operations
Pathways Health

Michael H. Spain
Executive Vice President 
Brown & Brown

Jennifer R. Tegan
Partner
Cayuga Venture Fund

Alfred J. Weber
President, Tweed-Weber-Danks, Inc.

Craig Yunker
Managing Partner, CY Farms

Thomas R. Rochon
Chairman
President, ERB Learn

Stephen S. Romaine
President & CEO 

James W. Fulmer
Vice Chairman 

John E. Alexander
Founder, The CBORD Group, Inc.

Paul J. Battaglia, CPA
Retired Director 
Freed Maxick CPAs, P.C.

Daniel J. Fessenden
Executive Director
Fred L. Emerson Foundation, Inc.

Patricia A. Johnson
VP of Finance & Administration
Lehigh University

  2019 Corp orate Rep or t | CORPOR ATION BOARD OF DIRECTOR S —  p.23

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Board of Directors

TOMPKINS TRUST COMPANY

TOMPKINS BANK OF CASTILE

TOMPKINS MAHOPAC BANK

TOMPKINS VIST BANK

Stephen S. Romaine 
Chairman
President & CEO
Tompkins Financial Corporation

James W. Fulmer
Chairman 
Vice Chairman
Tompkins Financial Corporation 

Michael Spain
Chairman
Executive Vice President
Brown & Brown

Alfred J. Weber  
Chairman
President 
Tweed-Weber-Danks, Inc.

Gregory J. Hartz 
President & CEO

John M. McKenna
President & CEO

Gerald J. Klein, Jr.
President & CEO

Scott L. Gruber 
President & CEO

John E. Alexander
Founder 
The CBORD Group, Inc.

Larry F. Baum
Founder 
The Computing Center

Daniel J. Fessenden
Executive Director
Fred L. Emerson Foundation, Inc.

Ryan Lombardi
Vice President 
Student & Campus Life
Cornell University

Jennifer R. Tegan
Partner 
Cayuga Venture Fund

Paul J. Battaglia, CPA
Retired Director 
Freed Maxick CPAs, P.C.

Joseph G. Bucci Jr. 
Environmental Manager
American Rock Salt  
Company, LLC

David N. DeLaVergne
Retired Senior Vice President
Tompkins Bank of Castile

John D. McClurg
President
McClurg Chrysler Dodge Jeep, 
Inc. & McClurg Chevrolet  
Buick, Inc.

Stephen S. Romaine
President & CEO
Tompkins Financial Corporation

Stephen R. Stoddard, DVM
Partner
Perry Veterinary Clinic

Craig Yunker
Managing Partner, CY Farms

Francis M. Fetsko
EVP, CFO, COO  & Treasurer
Tompkins Financial Corporation

*Edward C. Barrett, CPA 
Retired EVP & CFO 
Tompkins VIST Bank

Ita M. Rahilly, CPA, AEP
Partner
RBT CPAs, LLP

James W. Fulmer
Vice Chairman 
Tompkins Financial Corporation

Kevin J. Plunkett
Director of Strategic Initiatives
Simone Development 
Companies

Thomas R. Rochon
President 
ERB Learn

Stephen S. Romaine
President & CEO
Tompkins Financial Corporation

C. Compton Spain
Attorney, Spain & Spain, P.C.

Philip E. Hughes, Esq., CPA 
Vice Chairman 
Keystone Industries

Patricia A. Johnson
VP of Finance & Administration
Lehigh University

Frank C. Milewski 
Retired VP Regional Operations
Pathways Health

Harry J. O’Neill, III 
President 
Empire Group

Stephen S. Romaine
President & CEO
Tompkins Financial Corporation

*Retired from Board  
December 31, 2019

TOMPKINS INSURANCE 
AGENCIES, INC.

James W. Fulmer
Chairman
Vice Chairman
Tompkins Financial Corporation

David S. Boyce
President & CEO

Stephen S. Romaine
President & CEO
Tompkins Financial Corporation

  2019 Corp orate Rep or t | BOARD OF DIRECTOR S —  p.24

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Corporate Information

TOMPKINS FINANCIAL 
CORPORATION
CORPORATE OFFICERS

Stephen S. Romaine
President & Chief Executive Officer

CORPORATE OFFICE
Tompkins Financial Corporation
P.O. Box 460
Ithaca, NY 14851
(888) 503-5753

Website: 
www.tompkinsfinancial.com
E-mail: 
shareholder@tompkinsfinancial.com

SUBSIDIARIES

Tompkins Trust Company
P.O. Box 460
Ithaca, NY 14851
(607) 273-3210
www.tompkinstrust.com 

Tompkins Bank of Castile
90 Main St.
Batavia, NY 14020
(585) 345-0122
www.bankofcastile.com

Tompkins Mahopac Bank
1441 Route 22
Brewster, NY 10509
(845) 278-1000
www.mahopacbank.com

Tompkins VIST Bank
P.O. Box 6219
Wyomissing, PA 19610
(610) 478-9922
www.vistbank.com

Tompkins Insurance Agencies, Inc.
90 Main St.
Batavia, NY 14020
(585) 344-0833
www.tompkinsins.com

Tompkins Financial Advisors†
P.O. Box 6437
Ithaca, NY  14851
(607) 273-0037
www.tompkinsfinancialadvisors.com

David S. Boyce
Executive Vice President

Francis M. Fetsko
Executive Vice President, 
Chief Financial Officer, Chief 
Operating Officer & Treasurer

Alyssa H. Fontaine
Executive Vice President &
General Counsel

Scott L. Gruber
Executive Vice President

Gregory J. Hartz
Executive Vice President

Brian A. Howard
Executive Vice President

Gerald J. Klein, Jr.
Executive Vice President

John M. McKenna
Executive Vice President

Susan M. Valenti
Executive Vice President 

Steven W. Cribbs
Senior Vice President &  
Chief Risk Officer

Bradley G. James
Senior Vice President,
Chief Technology Officer

Bonita N. Lindberg
Senior Vice President,
Director of Human Resources

Janet L. Hewitt
Assistant Vice President,
Corporate Administrative &  
Investor Relations Officer 

Kathleen A. Manley
Assistant Vice President
& Corporate Secretary

STOCK LISTING
Tompkins Financial Corporation 
common stock is traded on 
the NYSE American under the 
symbol TMP.

The Tompkins Financial Stock 
Purchase Plan is administered 
by American Stock Transfer & 
Trust Company, LLC as transfer 
agent for Tompkins Financial 
Corporation.  It offers a convenient 
way for shareholders to increase 
their investment in the Company.  
The plan enables shareholders to 
reinvest all or part of their cash 
dividends or to make optional cash 
payments, with some restrictions, 
in order to purchase shares of 
Tompkins Financial Corporation 
common stock without incurring 
charges for brokerage commissions 
or service charges.  Shareholders 
who are interested in the plan may 
receive enrollment information and 
a plan enrollment application by 
contacting:

American Stock Transfer & Trust 
Company, LLC
Toll-free number: 1-877-573-4008
Internet: www.astfinancial.com

Mailing address:
American Stock Transfer & Trust 
Company, LLC
Attn: Dividend Reinvestment 
Department
P.O. Box 922
Wall Street Station
New York, NY 10269-0560

For answers to many of your 
shareholder questions or to request 
forms, visit American Stock Transfer 
& Trust Company’s website 
www.astfinancial.com or contact:

American Stock Transfer & Trust 
Company, LLC
Shareholder Relations
6201 15th Avenue
Brooklyn, NY 11219

Overnight address:
6201 15th Avenue
Brooklyn, NY 11219

1-800-937-5449 or 1-718-921-8200
E-mail address: 
info@astfinancial.com

Also, Tompkins Financial Stock 
Purchase Plan enrollment 
information can be requested and 
shareholder questions answered by 
contacting the Company:

Janet L. Hewitt, AVP
Tompkins Financial Corporation
P.O. Box 460
Ithaca, NY 14851

1-888-503-5753 or 1-607-274-2004
E-mail address: 
jhewitt@tompkinsfinancial.com

Form 10-K
Copies of the Company’s Form 
10-K (Annual Report) for 2019, filed 
with the Securities and Exchange 
Commission, may be obtained by 
shareholders, by written request, 
from Francis M. Fetsko, Executive 
Vice President and Chief Financial 
Officer, P.O. Box 460, Ithaca, NY 
14851.  

Copies can also be obtained 
from our website: 
www.tompkinsfinancial.com

GO GREEN
If you would like to receive 
future Tompkins Financial 
Corporation Corporate Reports 
and proxy materials 
electronically, 
please follow the 
instructions on your 
proxy card for voting via the internet 
and select the option for electronic 
transmission of proxy materials.

The savings below are achieved 
when PC recycled paper is used in 
place of virgin fiber. This project 
uses 5,761 lbs of paper which has a 
postconsumer recycled percentage 
of 10%.

6 trees preserved for the future

500 gallons wastewater flow saved

20 lbs solid waste not generated

2600 lbs net greenhouse gases prevented

2.5 million BTUs energy not 
consumed

†Securities and advisory services are offered through LPL Financial (LPL), a registered investment advisor and broker-dealer (member FINRA/SIPC).  
Insurance products are offered through LPL or its licensed affiliates.

Tompkins Trust Company and Tompkins Wealth Advisors are not registered as a broker-dealer or investment advisor. Registered representatives of LPL offer products and  
services using Tompkins Wealth Advisors, and may also be employees of Tompkins Trust Company. These products and services are being offered through LPL or its affiliates, 
which are separate entities from, and not affiliates of, Tompkins Trust Company or Tompkins Wealth Advisors. Securities and insurance offered through LPL or its affiliates are:

Not Insured by FDIC or Any 
Other Government Agency

Not Bank
Guaranteed

Not Bank Deposits  
or Obligations

May Lose 
Value

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