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Revenue from Contracts with Customers
 3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Revenue from Contracts with Customers Revenue from Contracts with Customers
All of Park's revenue from contracts with customers within the scope of ASC 606 is recognized within "Other income" in the Consolidated Condensed Statements of Income. All of Park's operations are considered by management to be aggregated in one reportable segment.

The following table presents the Corporation's sources of other income by revenue stream for the three-month periods ended March 31, 2026 and March 31, 2025:

Three Months Ended
March 31,
Revenue by Operating Segment (in thousands)20262025
Income from fiduciary activities
   Personal trust and agency accounts$3,627 $3,158 
   Employee benefit and retirement-related accounts3,343 2,961 
   Investment management and investment advisory agency accounts4,692 4,251 
   Other681 624 
Service charges on deposit accounts
    NSF fees1,390 763 
    DDA charges1,771 1,475 
    Other187 169 
Other service income (1)
    Credit card697 677 
    HELOC83 107 
    Installment108 76 
    Real estate2,511 1,778 
    Commercial287 298 
Debit card fee income6,973 6,089 
Bank owned life insurance income (2)
1,707 1,512 
ATM fees380 335 
Gain on the sale of debt securities, net (2)
1,084 — 
Gain (loss) on equity securities, net (2)
799 (862)
Other components of net periodic pension benefit income (2)
2,492 2,344 
Miscellaneous (3)
916 (9)
Total other income$33,728 $25,746 
(1) "Other Service Income" totaled $3.7 million and $2.9 million for the three months ended March 31, 2026 and 2025, respectively. Of this aggregate revenue approximately $1.6 million and $1.4 million was within the scope of ASC 606, with the remaining $2.1 million and $1.5 million consisting primarily of certain residential real estate loan fees which were out of scope for the three months ended March 31, 2026 and 2025, respectively.
(2) Not within the scope of ASC 606.
(3) "Miscellaneous Income" included brokerage income, safe deposit box rentals, gains/losses on asset sales and miscellaneous bank fees totaling $0.9 million and $(9,000) for the three months ended March 31, 2026 and 2025, respectively, all of which were within the scope of ASC 606.
A description of Park's material revenue streams accounted for under ASC 606 follows:

Income from fiduciary activities (gross): Park earns fiduciary fee income and investment brokerage fees from its contracts
with wealth management customers for various fiduciary and investment-related services. These fees are earned over time as
the Company provides the contracted monthly and quarterly services and are generally assessed based on the market value of
the trust assets.

Service charges on deposit accounts and ATM fees: The Corporation earns fees from the Corporation's deposit customers for
transaction-based, account maintenance, and overdraft services. Fees for transaction-based services, which include services
such as ATM use fees, stop payment charges, statement rendering fees, and ACH fees, are recognized at the time the
transaction is executed as that is the point in time the Corporation fulfills the customer's request. Account maintenance fees,
which relate primarily to monthly maintenance, are generally recognized at the end of the month, representing the period over
which the Corporation satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft
occurs. Service charges on deposits are withdrawn from the customer's account balance.

Other service income: Other service income includes income from (1) the sale and servicing of loans sold to the secondary market, (2) incentive income from third-party credit card issuers, and (3) loan customers for various loan-related activities and services. Income related to the sale and servicing of loans sold to the secondary market is included within "Other service income", but is not within the scope of ASC 606. Services that fall within the scope of ASC 606 are recognized as revenue when the Company satisfies the Company's performance obligation to the customer.

Debit card fee income: Park earns interchange fees from debit cardholder transactions conducted primarily through the Visa payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, net of card network fees, concurrently with the transaction processing services provided to the cardholder.