ACNB (ACNB) 10-K 5 Mar 21 2020 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 05, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Document Transition Report	false
Entity File Number	1-35015
Entity Registrant Name	ACNB CORP
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2233457
Entity Address, Address Line One	16 Lincoln Square
Entity Address, City or Town	Gettysburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17325
City Area Code	717
Local Phone Number	334-3161
Title of 12(b) Security	Common Stock, $2.50 par value per share
Trading Symbol	ACNB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 219,025,336
Entity Common Stock, Shares Outstanding		8,709,393
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($)	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Cash and due from banks	$ 23,739,000	$ 16,878,000
Interest bearing deposits with banks	375,613,000	97,478,000
Total Cash and Cash Equivalents	399,352,000	114,356,000
Equity securities with readily determinable fair values	2,170,000	2,106,000
Debt securities available for sale	337,718,000	190,837,000
Securities held to maturity, fair value $10,768; $19,281	10,294,000	19,234,000
Loans held for sale	11,034,000	2,406,000
Loans, net of allowance for loan losses $20,226; $13,835	1,617,558,000	1,258,766,000
Premises and equipment	33,013,000	25,724,000
Right of use assets	3,145,000	3,502,000
Restricted investment in bank stocks	2,942,000	3,644,000
Investment in bank-owned life insurance	63,401,000	50,663,000
Investments in low-income housing partnerships	1,380,000	1,506,000
Goodwill	42,108,000	19,580,000
Intangible assets	7,265,000	4,427,000
Foreclosed assets held for resale	0	364,000
Other assets	23,982,000	23,138,000
Total Assets	2,555,362,000	1,720,253,000
LIABILITIES
Deposits: Non-interest bearing	556,666,000	314,377,000
Deposits: Interest bearing	1,628,859,000	1,097,883,000
Total Deposits	2,185,525,000	1,412,260,000
Short-term borrowings	38,464,000	33,435,000
Long-term borrowings	53,745,000	66,296,000
Lease liabilities	3,138,000	3,502,000
Other liabilities	16,518,000	15,244,000
Total Liabilities	2,297,390,000	1,530,737,000
STOCKHOLDERS' EQUITY
Preferred stock, $2.50 par value; 20,000,000 shares authorized; no shares outstanding	0	0
Common stock, $2.50 par value; 20,000,000 shares authorized; 8,771,993 and 7,141,959 shares issued; 8,709,393 and 7,079,359 shares outstanding	21,918,000	17,855,000
Treasury stock, at cost (62,600 shares)	(728,000)	(728,000)
Additional paid-in capital	94,048,000	39,579,000
Retained earnings	148,372,000	138,663,000
Accumulated other comprehensive loss	(5,638,000)	(5,853,000)
Total Stockholders’ Equity	257,972,000	189,516,000
Total Liabilities and Stockholders’ Equity	$ 2,555,362,000	$ 1,720,253,000

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 10,768	$ 19,281
Loans, allowance for loan losses	$ 20,226	$ 13,835
Preferred stock, par value	$ 2.50	$ 2.50
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 2.50	$ 2.50
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,771,993	7,141,959
Common stock, shares outstanding	8,709,393	7,079,359
Treasury stock, shares	62,600	62,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 78,967,000	$ 63,653,000
Securities:
Taxable	4,927,000	4,183,000
Tax-exempt	470,000	140,000
Dividends	311,000	328,000
Other	615,000	1,254,000
Total Interest Income	85,290,000	69,558,000
INTEREST EXPENSE
Deposits	10,318,000	8,129,000
Short-term borrowings	59,000	94,000
Long-term borrowings	1,845,000	1,917,000
Total Interest Expense	12,222,000	10,140,000
Net Interest Income	73,068,000	59,418,000
PROVISION FOR LOAN LOSSES	9,140,000	600,000
Net Interest Income after Provision for Loan Losses	63,928,000	58,818,000
OTHER INCOME
Commissions from insurance sales	6,125,000	6,339,000
Earnings on investment in bank-owned life insurance	1,442,000	1,160,000
Net (losses) gains on equity securities	(193,000)	267,000
Other	1,256,000	890,000
Total Other Income	19,934,000	18,169,000
OTHER EXPENSES
Salaries and employee benefits	35,278,000	28,798,000
Net occupancy	3,681,000	3,094,000
Equipment	5,442,000	4,771,000
Other tax	1,208,000	1,086,000
Professional services	1,417,000	1,772,000
Supplies and postage	745,000	747,000
Marketing and corporate relations	561,000	559,000
FDIC and regulatory	616,000	436,000
Merger related expenses	5,965,000	769,000
Intangible assets amortization	1,264,000	621,000
Foreclosed real estate expenses	(156,000)	12,000
Other operating	5,139,000	4,956,000
Total Other Expenses	61,160,000	47,621,000
Income Before Income Taxes	22,702,000	29,366,000
PROVISION FOR INCOME TAXES	4,308,000	5,645,000
Net Income	$ 18,394,000	$ 23,721,000
PER SHARE DATA
Basic earnings	$ 2.13	$ 3.36
Cash dividends declared	$ 1	$ 0.98
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 3,355,000	$ 3,903,000
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	2,672,000	2,469,000
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	2,331,000	697,000
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 2,946,000	$ 2,444,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 18,394	$ 23,721
OTHER COMPREHENSIVE INCOME (LOSS)
SECURITIES: Unrealized gains (losses) arising during the period, net of income taxes of $960 and $849, respectively		3,384	2,912
SECURITIES: Reclassification adjustment for net gains included in net income, net of income taxes of $0 and $0, respectively	[1],[2]	0	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $151 and $155, respectively	[2],[3]	524	657
PENSION: Unrecognized net loss, net of income taxes of $(1,055) and $(19), respectively	[2]	(3,693)	(205)
TOTAL OTHER COMPREHENSIVE INCOME		215	3,364
TOTAL COMPREHENSIVE INCOME		$ 18,609	$ 27,085
[1]	Gross amounts are included in net gains on sales or calls of securities on the Consolidated Statements of Income in total other income.
[2]	Income tax amounts are included in the provision for income taxes on the Consolidated Statements of Income.
[3]	Gross amounts are included in the computation of net periodic benefit cost and are included in salaries and employee benefits on the Consolidated Statements of Income in total other expenses.

CONSOLIDATED STATEMENTS OF CO_3

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized gains arising during the period, income taxes	$ 960	$ 849
SECURITIES: Reclassification adjustment for net gains included in net income, income taxes	0	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	151	155
PENSION: Unrecognized net loss, income taxes	$ (1,055)	$ (19)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2018	$ 168,137	$ 17,772	$ (728)	$ 38,448	$ 121,862	$ (9,217)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	23,721				23,721
Other comprehensive income (loss), net of taxes	3,364					3,364
Common stock shares issued	501	44		457
Restricted stock grants	391	39		352
Restricted stock compensation expense	322			322
Cash dividends declared	(6,920)				(6,920)
Ending Balance at Dec. 31, 2019	189,516	17,855	(728)	39,579	138,663	(5,853)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	18,394				18,394
Other comprehensive income (loss), net of taxes	215					215
Common stock shares issued	57,773	4,014		53,759
Restricted stock grants	331	49		282
Restricted stock compensation expense	428			428
Cash dividends declared	(8,685)				(8,685)
Ending Balance at Dec. 31, 2020	$ 257,972	$ 21,918	$ (728)	$ 94,048	$ 148,372	$ (5,638)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Common stock issued, shares	1,610,562	17,324
Restricted stock grants, shares	19,472	16,115

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 18,394,000	$ 23,721,000
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(2,331,000)	(697,000)
Gain on sales of foreclosed assets held for resale, including writedowns	(55,000)	(87,000)
Earnings on investment in bank-owned life insurance	(1,442,000)	(1,160,000)
Loss (gain) on equity securities	193,000	(267,000)
Restricted stock compensation expense	428,000	322,000
Depreciation and amortization	3,651,000	2,696,000
Provision for loan losses	9,140,000	600,000
Net amortization of investment securities premiums	931,000	339,000
(Increase) decrease in accrued interest receivable	(1,624,000)	177,000
(Decrease) increase in accrued interest payable	(1,381,000)	1,312,000
Mortgage loans originated for sale	(139,055,000)	(41,389,000)
Proceeds from sales of loans originated for sale	136,808,000	40,088,000
Decrease (increase) in other assets	7,270,000	(1,280,000)
(Increase) decrease in deferred tax expense	(1,038,000)	120,000
(Decrease) increase in other liabilities	(4,419,000)	1,228,000
Net Cash Provided by Operating Activities	25,470,000	25,723,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	8,940,000	8,032,000
Proceeds from maturities of investment securities available for sale	96,474,000	19,152,000
Purchase of investment securities available for sale	(218,032,000)	(44,837,000)
Purchase of equity securities	0	(500,000)
Redemption of restricted investment in bank stocks	1,843,000	692,000
Net (increase) decrease in loans	(38,755,000)	28,723,000
Purchase of bank-owned life insurance	(400,000)	(1,500,000)
Bank acquisition, net of cash acquired	35,262,000	0
Insurance book- acquisition	(542,000)	(640,000)
Capital expenditures	(1,048,000)	(1,424,000)
Proceeds from sale of premises and equipment	392,000	33,000
Proceeds from sale of foreclosed real estate	1,018,000	290,000
Net Cash (Used in) Provided by Investing Activities	(114,848,000)	8,021,000
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in demand deposits	138,797,000	11,983,000
Net increase in time certificates of deposits and interest bearing deposits	260,410,000	52,185,000
Net increase (decrease) in short-term borrowings	5,029,000	(1,213,000)
Proceeds from long-term borrowings	0	7,000,000
Repayments on long-term borrowings	(22,001,000)	(24,220,000)
Dividends paid	(8,685,000)	(6,920,000)
Common stock issued	824,000	892,000
Net Cash Provided by (Used in) Financing Activities	374,374,000	39,707,000
Net Increase (Decrease) in Cash and Cash Equivalents	284,996,000	73,451,000
CASH AND CASH EQUIVALENTS — BEGINNING	114,356,000	40,905,000
CASH AND CASH EQUIVALENTS — ENDING	399,352,000	114,356,000
Supplemental disclosures of cash flow information
Interest paid	13,603,000	8,828,000
Income taxes paid	5,900,000	5,200,000
Loans transferred to foreclosed assets held for resale and other foreclosed transactions	135,000	412,000
Increase in assets and liabilities:
Securities	(22,167,000)	0
Loans	(333,362,000)	0
Premises and equipment	(10,959,000)	0
Investment in bank-owned life insurance	(10,896,000)	0
Restricted investments in bank stocks	(1,141,000)	0
Foreclosed assets held for resale	(464,000)	0
Goodwill	(22,528,000)	0
Core deposit intangible assets	(3,560,000)	0
Other assets	(3,086,000)	0
Non-interest bearing deposits	103,492,000	0
Interest bearing deposits	270,566,000	0
Trust preferred debentures	6,000,000	0
Long term borrowings	3,450,000	0
Other liabilities	2,637,000	0
Common shares issued	$ 57,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and Russell Insurance Group, Inc. (RIG). The Bank engages in full-service commercial and consumer banking and wealth management services, including trust and retail brokerage, through its twenty-one community banking office locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania. There are also loan production offices situated in Lancaster and York, Pennsylvania, and Hunt Valley, Maryland. RIG is a full-service insurance agency based in Westminster, Maryland, with additional locations in Germantown and Jarrettsville, Maryland. The agency offers a broad range of property and casualty and group life and health insurance to both individual and commercial clients. On July 1, 2017, ACNB completed its acquisition of New Windsor Bancorp, Inc. (New Windsor) of Taneytown, Maryland. At the effective time of the acquisition, New Windsor merged with and into a wholly-owned subsidiary of ACNB, immediately followed by the merger of New Windsor State Bank (NWSB) with and into ACNB Bank. ACNB Bank now operates in the Maryland market as “NWSB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via a network of seven community banking offices located in Carroll County, Maryland. On January 11, 2020, ACNB completed its acquisition of Frederick County Bancorp, Inc. (FCBI) and its wholly-owned subsidiary, Frederick County Bank, headquartered in Frederick, Maryland. FCBI was merged with and into a wholly-owned subsidiary of ACNB Corporation immediately followed by the merger of Frederick County Bank with and into ACNB Bank. ACNB Bank now operates in the Frederick County, Maryland, market as “FCB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via a network of five community banking offices located in Frederick County, Maryland. Further discussion of the risk factors involved with the merger of FCBI into the Corporation can be found in Part I, Item 1A–Risk Factors. The Corporation’s primary sources of revenue are interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses. Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $436,700,000 and $389,000,000 at December 31, 2020 and 2019, respectively. Income from fiduciary, investment management and brokerage activities are included in other income. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2020, for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued. Use of Estimates Financial statements prepared in accordance with GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingencies at the date of the consolidated financial statements, and revenues and expenses during the reporting period. Actual results could differ from these estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of other than temporary impairment on securities, and the potential impairment of goodwill. Significant Group Concentrations of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $358,663,000, or 21.9%, of total loans at December 31, 2020. These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general. Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days. Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and recorded at amortized cost. Debt securities not classified as held to maturity or trading are classified as “available for sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported, net of tax, in other comprehensive income (loss). Equity securities with readily determined fair values are recorded at fair value with changes in fair value recognized in net income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Declines in the fair value of held to maturity and available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses The allowance for credit losses consists of the allowance for loan losses and the reserve for unfunded lending commitments. The allowance for loan losses (the “allowance”) is established as losses are estimated to occur through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated statement of condition. The amount of the reserve for unfunded lending commitments is not material to the consolidated financial statements. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as either doubtful, substandard, or special mention. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity, and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative risk factors. These qualitative risk factors include: • lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices; • national, regional and local economic and business conditions, as well as the condition of various market segments, including the impact on the value of underlying collateral for collateral dependent loans; • the nature and volume of the portfolio and terms of loans; • the experience, ability and depth of lending management and staff; • the volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • the existence and effect of any concentrations of credit and changes in the level of such concentrations. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. It covers risks that are inherently difficult to quantify including, but not limited to, collateral risk, information risk, and historical charge-off risk. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and/or interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and commercial construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. A specific allocation within the allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the Corporation’s impaired loans are measured based on the estimated fair value of the loan’s collateral or the discounted cash flows method. It is the policy of the Corporation to order an updated valuation on all real estate secured loans when the loan becomes 90 days past due and there has not been an updated valuation completed within the previous 12 months. In addition, the Corporation orders third-party valuations on all impaired real estate collateralized loans within 30 days of the loan being classified as impaired. Until the valuations are completed, the Corporation utilizes the most recent independent third-party real estate valuation to estimate the need for a specific allocation to be assigned to the loan. These existing valuations are discounted downward to account for such things as the age of the existing collateral valuation, change in the condition of the real estate, change in local market and economic conditions, and other specific factors involving the collateral. Once the updated valuation is completed, the collateral value is updated accordingly. For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging reports, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The Corporation actively monitors the values of collateral as well as the age of the valuation of impaired loans. The Corporation orders valuations at least every 18 months, or more frequently if management believes that there is an indication that the fair value has declined. For impaired loans secured by collateral other than real estate, the Corporation considers the net book value of the collateral, as recorded in the most recent financial statements of the borrower, and determines fair value based on estimates made by management. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a troubled debt restructure. Loans whose terms are modified are classified as troubled debt restructured loans if the Corporation grants such borrowers concessions that it would not otherwise consider and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate, a below market interest rate given the risk associated with the loan, or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings may be restored to accrual status if principal and interest payments, under the modified terms, are current for a sustained period of time and, based on a well-documented credit evaluation of the borrower’s financial condition, there is reasonable assurance of repayment. Loans classified as troubled debt restructurings are generally designated as impaired. The allowance calculation methodology includes further segregation of loan classes into credit quality rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are generally evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Corporation’s allowance for loan losses and may require the Corporation to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio and economic conditions, management believes the current level of the allowance for loan losses is adequate. Commercial and Industrial Lending — The Corporation originates commercial and industrial loans primarily to businesses located in its primary market area and surrounding areas. These loans are used for various business purposes which include short-term loans and lines of credit to finance machinery and equipment purchases, inventory, and accounts receivable. Generally, the maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Most business lines of credit are written on demand and may be renewed annually. Commercial and industrial loans are generally secured with short-term assets; however, in many cases, additional collateral such as real estate is provided as additional security for the loan. Loan-to-value maximum values have been established by the Corporation and are specific to the type of collateral. Collateral values may be determined using invoices, inventory reports, accounts receivable aging reports, collateral appraisals, etc. In underwriting commercial and industrial loans, an analysis is performed to evaluate the borrower’s character and capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as the conditions affecting the borrower. Evaluation of the borrower’s past, present and future cash flows is also an important aspect of the Corporation’s analysis. Commercial loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions. Commercial Real Estate Lending — The Corporation engages in commercial real estate lending in its primary market area and surrounding areas. The Corporation’s commercial loan portfolio is secured primarily by commercial retail space, office buildings, and hotels. Generally, commercial real estate loans have terms that do not exceed 20 years, have loan-to-value ratios of up to 80% of the appraised value of the property, and are typically secured by personal guarantees of the borrowers. In underwriting these loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Corporation are performed by independent appraisers. Commercial real estate loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the complexities involved in valuing the underlying collateral. Commercial Real Estate Construction Lending — The Corporation engages in commercial real estate construction lending in its primary market area and surrounding areas. The Corporation’s commercial real estate construction lending consists of commercial and residential site development loans, as well as commercial building construction and residential housing construction loans. The Corporation’s commercial real estate construction loans are generally secured with the subject property. Terms of construction loans depend on the specifics of the project, such as estimated absorption rates, estimated time to complete, etc. In underwriting commercial real estate construction loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the project using feasibility studies, market data, etc. Appraisals on properties securing commercial real estate construction loans originated by the Corporation are performed by independent appraisers. Commercial real estate construction loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the uncertainties surrounding total construction costs. Residential Mortgage Lending — One-to-four family residential mortgage loan originations, including home equity closed-end loans, are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. The Corporation offers fixed-rate and adjustable-rate mortgage loans with terms up to a maximum of 30 years for both permanent structures and those under construction. The Corporation’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas. The majority of the Corporation’s residential mortgage loans originate with a loan-to-value of 80% or less. Loans in excess of 80% are required to have private mortgage insurance. In underwriting one-to-four family residential real estate loans, the Corporation evaluates both the borrower’s financial ability to repay the loan as agreed and the value of the property securing the loan. Properties securing real estate loans made by the Corporation are appraised by independent appraisers. The Corporation generally requires borrowers to obtain an attorney’s title opinion or title insurance, as well as fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. The Corporation has not engaged in subprime residential mortgage originations. Residential mortgage loans are subject to risk due primarily to general economic conditions, as well as a continued weak housing market. Home Equity Lines of Credit Lending — The Corporation originates home equity lines of credit primarily within the Corporation’s market area or with customers primarily from the market area. Home equity lines of credit are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. Home equity lines of credit are secured by the borrower’s primary residence with a maximum loan-to-value of 90% and a maximum term of 20 years. In underwriting home equity lines of credit, the Corporation evaluates both the value of the property securing the loan and the borrower’s financial ability to repay the loan as agreed. The ability to repay is determined by the borrower’s employment history, current financial condition, and credit background. Home equity lines of credit generally present a moderate level of risk due primarily to general economic conditions, as well as a continued weak housing market. Junior liens inherently have more credit risk by virtue of the fact that another financial institution may have a higher security position in the case of foreclosure liquidation of collateral to extinguish the debt. Generally, foreclosure actions could become more prevalent if the real estate market continues to be weak and property values deteriorate. Consumer Lending — The Corporation offers a variety of secured and unsecured consumer loans, including those for vehicles and mobile homes and loans secured by savings deposits. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. Consumer loan terms vary according to the type and value of collateral and the creditworthiness of the borrower. In underwriting consumer loans, a thorough analysis of the borrower’s financial ability to repay the loan as agreed is performed. The ability to repay is determined by the borrower’s employment history, current financial condition, and credit background. Consumer loans may entail greater credit risk than residential mortgage loans or home equity lines of credit, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus are more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans. Acquired Loans Acquired Loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values using Level 3 inputs. Fair values are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, expected lifetime losses, environmental factors, collateral values, discount rates, expected payments and expected prepayments. Specifically, the Corporation has prepared three separate loan fair value adjustments that it believed a market participant might employ in estimating the entire fair value adjustment necessary under ASC 820-10 for the acquired loan portfolio. The three-separate fair valuation methodology employed are: 1) an interest rate loan fair value adjustment, 2) a general credit fair value adjustment, and 3) a specific credit fair value adjustment for purchased credit impaired loans subject to ASC 310-30 procedures. The carryover of allowance for loan losses related to acquired loans is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. The allowance for loan losses on acquired loans reflects only those losses incurred after acquisition and represents the present value of cash flows expected at acquisition that is no longer expected to be collected. Acquired loans are marked to fair value on the date of acquisition. In conjunction with the quarterly evaluation of the adequacy of the allowance for loan losses, the Corporation performs an analysis on acquired loans to determine whether or not there has been subsequent deterioration in relation to those loans. If deterioration has occurred, the Corporation will include these loans in the calculation of the allowance for loan losses after the initial valuation, and provide accordingly. Upon acquisition, in accordance with US GAAP, the Corporation has individually determined whether each acquired loan is within the scope of ASC 310-30. The Corporation’s senior lending management reviewed the accounting seller’s loan portfolio on a loan by loan basis to determine if any loans met the two-part definition of an impaired loan as defined by ASC 310-30: 1) Credit deterioration on the loan from its inception until the acquisition date, and 2) It is probable that not all of the contractual cash flows will be collected on the loan. Acquired ASC 310-20 loans, which are loans that did not meet the criteria above, were pooled into groups of similar loans based on various factors including borrower type, loan purpose, and collateral type. For these pools, the Corporation used certain loan information, including outstanding principal balance, estimated expected losses, weighted average maturity, weighted average margin, and weighted average interest rate along with estimated prepayment rates, expected lifetime losses, environment factors to estimate the expected cash flow for each loan pool. With regards to ASC 310-30 loans, for external disclosure purposes, the aggregate contractual cash flows less the aggregate expected cash flows resulted in a credit related non-accretable yield amount. The aggregate expected cash flows less the acquisition date fair value resulted in an accretable yield amount. The accretable yield reflects the contractual cash flows management expects to collect above the loan’s acquisition date fair value and will be recognized over the life of the loan on a level-yield basis as a component of interest income. Over the life of the acquired ASC 310-30 loan, the Corporation continues to estimate cash flows expected to be collected. Decreases in expected cash flows, other than from prepayments or rate adjustments, are recognized as impairments through a charge to the provision for credit losses resulting in an increase in the allowance for credit losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized on a prospective basis over the loan’s remaining life. Acquired ASC 310-30 loans that met the criteria for non-accrual of interest prior to acquisition are considered performing upon acqu

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2020
Restricted Cash and Investments [Abstract]
RESTRICTIONS ON CASH AND DUE FROM BANKS	RESTRICTIONS ON CASH AND DUE FROM BANKSIn return for services obtained through correspondent banks, the Corporation is required to maintain non-interest bearing cash balances in those correspondent banks. At December 31, 2020 and 2019, compensating balances approximated $0 and $2,276,000, respectively. During 2020 and 2019, average compensating balances approximated $850,000 and $2,228,000, respectively. All compensating balances are met by vault cash.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Amortized cost and fair value at December 31, 2020 and 2019, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE December 31, 2020 U.S. Government and agencies $ 181,704 $ 2,117 $ 218 $ 183,603 Mortgage-backed securities, residential 105,327 3,529 34 108,822 State and municipal 35,930 561 7 36,484 Corporate bonds 8,784 41 16 8,809 $ 331,745 $ 6,248 $ 275 $ 337,718 December 31, 2019 U.S. Government and agencies $ 113,569 $ 849 $ 169 $ 114,249 Mortgage-backed securities, residential 64,699 980 87 65,592 State and municipal 10,940 70 14 10,996 $ 189,208 $ 1,899 $ 270 $ 190,837 SECURITIES HELD TO MATURITY December 31, 2020 Mortgage-backed securities, residential $ 10,294 $ 474 $ — $ 10,768 $ 10,294 $ 474 $ — $ 10,768 December 31, 2019 U.S. Government and agencies $ 4,000 $ 8 $ — $ 4,008 Mortgage-backed securities, residential 15,234 76 37 15,273 $ 19,234 $ 84 $ 37 $ 19,281 The fair value disclosures required by ASU 2016-01, Financial Instruments—Overall (Topic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities effective January 1, 2018, are as follows: In thousands Fair Value at January 1, 2020 Unrealized Unrealized Fair Value at December 31, 2020 December 31, 2020 CRA Mutual Fund $ 1,045 $ 25 $ 5 $ 1,065 Stock in other banks 1,318 — 213 1,105 $ 2,363 $ 25 $ 218 $ 2,170 In thousands Fair Value at January 1, 2019 Unrealized Unrealized Fair Value at December 31, 2019 December 31, 2019 CRA Mutual Fund $ 1,012 $ 33 $ — $ 1,045 Stock in other banks 827 234 — 1,061 $ 1,839 $ 267 $ — $ 2,106 The following table shows the Corporation’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2020 and 2019: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE December 31, 2020 U.S. Government and agencies $ 32,629 $ 218 $ — $ — $ 32,629 $ 218 Mortgage-backed securities, residential 10,458 34 — — 10,458 34 State and municipal 2,148 7 — — 2,148 7 Corporate bonds 1,514 16 — — 1,514 16 $ 46,749 $ 275 $ — $ — $ 46,749 $ 275 December 31, 2019 U.S. Government and agencies $ — $ — $ 47,425 $ 169 $ 47,425 $ 169 Mortgage-backed securities, residential 16,208 82 1,424 5 17,632 87 State and municipal 3,233 13 502 1 3,735 14 $ 19,441 $ 95 $ 49,351 $ 175 $ 68,792 $ 270 SECURITIES HELD TO MATURITY December 31, 2020 U.S. Government and agencies $ — $ — $ — $ — $ — $ — Mortgage-backed securities, residential — — — — — — $ — $ — $ — $ — $ — $ — December 31, 2019 Mortgage-backed security, residential $ 6,587 $ 24 $ 3,161 $ 13 $ 9,748 $ 37 $ 6,587 $ 24 $ 3,161 $ 13 $ 9,748 $ 37 All mortgage-backed security investments are government sponsored enterprise (GSE) pass-through instruments issued by the Federal National Mortgage Association (FNMA), Government National Mortgage Association (GNMA) or Federal Home Loan Mortgage Corporation (FHLMC), which guarantee the timely payment of principal on these investments. At December 31, 2020, fourteen available for sale U.S. Government and agency securities had unrealized losses that individually did not exceed 3% of amortized cost. None of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2020, nine available for sale residential mortgage-backed securities had unrealized losses that individually did not exceed 1% of amortized cost. None of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2020, three available for sale state and municipal securities had unrealized losses that individually did not exceed 2% of amortized cost. None of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2020, two corporate bonds had unrealized losses that individually did not exceed 3% of amortized cost. These securities have not been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. In analyzing the issuer’s financial condition, management considers industry analysts’ reports, financial performance, and projected target prices of investment analysts within a one-year time frame. Based on the above information, management has determined that none of these investments are other-than-temporarily impaired. The fair values of securities available for sale (carried at fair value) and held to maturity (carried at amortized cost) are determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather by relying on the security’s relationship to other benchmark quoted prices. The Corporation uses independent service providers to provide matrix pricing. Management routinely sells securities from its available for sale portfolio in an effort to manage and allocate the portfolio. At December 31, 2020, management had not identified any securities with an unrealized loss that it intends to sell or will be required to sell. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Amortized cost and fair value at December 31, 2020, by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 61,958 $ 62,546 $ — $ — Over 1 year through 5 years 37,888 39,080 — — Over 5 years through 10 years 81,927 82,132 — — Over 10 years 44,645 45,138 — — Mortgage-backed securities, residential 105,327 108,822 10,294 10,768 $ 331,745 $ 337,718 $ 10,294 $ 10,768 The Corporation did not sell any securities available for sale during 2019 or 2020. At December 31, 2020 and 2019, securities with a carrying value of $301,201,000 and $162,946,000, respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

LOANS AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	LOANS AND ALLOWANCE FOR LOAN LOSSESThe Corporation grants commercial, residential, and consumer loans to customers primarily within southcentral Pennsylvania and northern Maryland and the surrounding area. A large portion of the loan portfolio is secured by real estate. Although the Bank has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2020 and 2019: In thousands Pass Special Substandard Doubtful Total December 31, 2020 Originated Loans Commercial and industrial $ 270,047 $ 5,168 $ 2,688 $ — $ 277,903 Commercial real estate 414,538 54,122 10,463 — 479,123 Commercial real estate construction 39,462 1,746 — — 41,208 Residential mortgage 332,632 4,327 178 — 337,137 Home equity lines of credit 80,560 346 — — 80,906 Consumer 11,819 — — — 11,819 Total Originated Loans 1,149,058 65,709 13,329 — 1,228,096 Acquired Loans Commercial and industrial 38,882 1,893 1,476 — 42,251 Commercial real estate 245,597 16,706 3,201 — 265,504 Commercial real estate construction 10,300 2,394 — — 12,694 Residential mortgage 58,787 3,535 1,881 — 64,203 Home equity lines of credit 23,165 97 442 — 23,704 Consumer 1,330 — 2 — 1,332 Total Acquired Loans 378,061 24,625 7,002 — 409,688 Total Loans Commercial and industrial 308,929 7,061 4,164 — 320,154 Commercial real estate 660,135 70,828 13,664 — 744,627 Commercial real estate construction 49,762 4,140 — — 53,902 Residential mortgage 391,419 7,862 2,059 — 401,340 Home equity lines of credit 103,725 443 442 — 104,610 Consumer 13,149 — 2 — 13,151 Total Loans $ 1,527,119 $ 90,334 $ 20,331 $ — $ 1,637,784 In thousands Pass Special Substandard Doubtful Total December 31, 2019 Originated Loans Commercial and industrial $ 132,791 $ 12,249 $ 716 $ — $ 145,756 Commercial real estate 414,077 28,264 9,595 — 451,936 Commercial real estate construction 22,905 1,272 — — 24,177 Residential mortgage 364,814 6,279 251 — 371,344 Home equity lines of credit 92,372 627 83 — 93,082 Consumer 13,331 — — — 13,331 Total Originated Loans 1,040,290 48,691 10,645 — 1,099,626 Acquired Loans Commercial and industrial 3,007 374 178 — 3,559 Commercial real estate 100,199 11,537 3,376 — 115,112 Commercial real estate construction 1,542 697 — — 2,239 Residential mortgage 33,349 2,089 1,555 — 36,993 Home equity lines of credit 14,603 45 317 — 14,965 Consumer 107 — — — 107 Total Acquired Loans 152,807 14,742 5,426 — 172,975 Total Loans Commercial and industrial 135,798 12,623 894 — 149,315 Commercial real estate 514,276 39,801 12,971 — 567,048 Commercial real estate construction 24,447 1,969 — — 26,416 Residential mortgage 398,163 8,368 1,806 — 408,337 Home equity lines of credit 106,975 672 400 — 108,047 Consumer 13,438 — — — 13,438 Total Loans $ 1,193,097 $ 63,433 $ 16,071 $ — $ 1,272,601 The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table. In thousands Year Ended December 31, 2020 Year Ended December 31, 2019 Balance at beginning of period $ 642 $ 891 Acquisitions of impaired loans 354 — Reclassification from non-accretable differences 311 492 Accretion to loan interest income (711) (741) Balance at end of period $ 596 $ 642 Cash flows expected to be collected on acquired loans are estimated quarterly by incorporating several key assumptions similar to the initial estimate of fair value. These key assumptions include probability of default and the amount of actual prepayments after the acquisition date. Prepayments affect the estimated life of the loans and could change the amount of interest income, and possibly principal expected to be collected. In reforecasting future estimated cash flows, credit loss expectations are adjusted as necessary. Improved cash flow expectations for loans or pools are recorded first as a reversal of previously recorded impairment, if any, and then as an increase in prospective yield when all previously recorded impairment has been recaptured. Decreases in expected cash flows are recognized as impairment through a charge to the provision for loan losses and credit to the allowance for loan losses. The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2020 and 2019: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid December 31, 2020 Commercial and industrial $ 2,031 $ 2,031 $ 1,224 $ — $ — Commercial real estate 2,728 2,728 158 5,861 5,861 Commercial real estate construction — — — — — Residential mortgage — — — 101 101 Home equity lines of credit — — — — — Total $ 4,759 $ 4,759 $ 1,382 $ 5,962 $ 5,962 December 31, 2019 Commercial and industrial $ 65 $ 65 $ 42 $ — $ — Commercial real estate — — — 7,383 7,383 Commercial real estate construction — — — — — Residential mortgage — — — 171 171 Home equity lines of credit — — — 83 83 Total $ 65 $ 65 $ 42 $ 7,637 $ 7,637 The following table summarizes information in regards to average of impaired loans and related interest income by loan portfolio class: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest December 31, 2020 Commercial and industrial $ 441 $ — $ 9 $ — Commercial real estate 1,642 — 6,513 184 Commercial real estate construction — — 495 109 Residential mortgage — — 114 7 Home equity lines of credit — — 39 3 Total $ 2,083 $ — $ 7,170 $ 303 December 31, 2019 Commercial and industrial $ 27 $ — $ — $ — Commercial real estate — — 6,625 612 Commercial real estate construction — — — — Residential mortgage — — 422 8 Home equity lines of credit — — 35 — Total $ 27 $ — $ 7,082 $ 620 No additional funds are committed to be advanced in connection with impaired loans. If interest on all nonaccrual loans had been accrued at original contract rates, interest income would have increased by $379,000 in 2020 and $249,000 in 2019. The following table presents nonaccrual loans by loan portfolio class as of December 31, 2020 and 2019, the table below excludes $6.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands 2020 2019 Commercial and industrial $ 2,031 $ 65 Commercial real estate 4,909 3,600 Commercial real estate construction — — Residential mortgage 101 171 Home equity lines of credit — 83 Total $ 7,041 $ 3,919 There were no loans whose terms have been modified resulting in a troubled debt restructuring during the years ended December 31, 2020 and 2019. The Corporation classifies certain loans as troubled debt restructurings when credit terms to a borrower in financial difficulty are modified. The modifications may include a reduction in rate, an extension in term and/or the restructuring of scheduled principal payments. The Corporation had pre-existing nonaccruing and accruing troubled debt restructurings of $3,807,000 and $3,974,000 at December 31, 2020 and 2019, respectively. All of the Corporation’s troubled debt restructured loans are also impaired loans, of which some have resulted in a specific allocation and, subsequently, a charge-off as appropriate. Included in the non-accrual loan total at December 31, 2020 and 2019, were $127,000 and $191,000, respectively, of troubled debt restructurings. In addition to the troubled debt restructurings included in non-accrual loans, the Corporation also has loans classified as accruing troubled debt restructurings at December 31, 2020 and 2019, which total $3,680,000 and $3,783,000, respectively. There were no defaulted troubled debt restructured loans as of December 31, 2020 and 2019. There were no charge-offs on any of the troubled debt restructured loans for the years ended December 31, 2020 and 2019. There were no specific allocations on any troubled debt restructured loans for the years ended December 31, 2020 and 2019. One troubled debt restructured loan paid off during 2019 in the amount of $2,198,000. All other troubled debt restructured loans were current as of December 31, 2020, with respect to their associated forbearance agreement, except for one loan which has had periodic late payments. As of December 31, 2020, there are no active forbearance agreements. All forbearance agreements have expired or the loans have paid off. Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process at December 31, 2020 and 2019, totaled $391,000 and $822,000, respectively. The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2020 and 2019: In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2020 Originated Loans Commercial and industrial $ 1,432 $ — $ — $ 1,432 $ 276,471 $ 277,903 $ — Commercial real estate 133 2,463 1,631 4,227 474,896 479,123 — Commercial real estate construction — 76 — 76 41,132 41,208 — Residential mortgage 1,382 335 623 2,340 334,797 337,137 522 Home equity lines of credit 54 60 58 172 80,734 80,906 58 Consumer 98 51 — 149 11,670 11,819 — Total originated loans 3,099 2,985 2,312 8,396 1,219,700 1,228,096 580 Acquired Loans Commercial and industrial 122 231 — 353 41,898 42,251 — Commercial real estate 319 220 — 539 264,965 265,504 — Commercial real estate construction 42 — 97 139 12,555 12,694 97 Residential mortgage 834 349 146 1,329 62,874 64,203 146 Home equity lines of credit 196 — 32 228 23,476 23,704 32 Consumer — 16 — 16 1,316 1,332 — Total acquired loans 1,513 816 275 2,604 407,084 409,688 275 Total Loans Commercial and industrial 1,554 231 — 1,785 318,369 320,154 — Commercial real estate 452 2,683 1,631 4,766 739,861 744,627 — Commercial real estate construction 42 76 97 215 53,687 53,902 97 Residential mortgage 2,216 684 769 3,669 397,671 401,340 668 Home equity lines of credit 250 60 90 400 104,210 104,610 90 Consumer 98 67 — 165 12,986 13,151 — Total Loans $ 4,612 $ 3,801 $ 2,587 $ 11,000 $ 1,626,784 $ 1,637,784 $ 855 In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2019 Originated Loans Commercial and industrial $ 16 $ — $ 4 $ 20 $ 145,736 $ 145,756 $ 4 Commercial real estate 325 2,247 1,286 3,858 448,078 451,936 — Commercial real estate construction 78 — — 78 24,099 24,177 — Residential mortgage 1,625 949 1,232 3,806 367,538 371,344 1,061 Home equity lines of credit 141 77 — 218 92,864 93,082 — Consumer 38 8 19 65 13,266 13,331 19 Total originated loans 2,223 3,281 2,541 8,045 1,091,581 1,099,626 1,084 Acquired Loans Commercial and industrial — 23 — 23 3,536 3,559 — Commercial real estate 1,063 — — 1,063 114,049 115,112 — Commercial real estate construction — — — — 2,239 2,239 — Residential mortgage 293 257 120 670 36,323 36,993 120 Home equity lines of credit 236 93 15 344 14,621 14,965 15 Consumer — — — — 107 107 — Total acquired loans 1,592 373 135 2,100 170,875 172,975 135 Total Loans Commercial and industrial 16 23 4 43 149,272 149,315 4 Commercial real estate 1,388 2,247 1,286 4,921 562,127 567,048 — Commercial real estate construction 78 — — 78 26,338 26,416 — Residential mortgage 1,918 1,206 1,352 4,476 403,861 408,337 1,181 Home equity lines of credit 377 170 15 562 107,485 108,047 15 Consumer 38 8 19 65 13,373 13,438 19 Total Loans $ 3,815 $ 3,654 $ 2,676 $ 10,145 $ 1,262,456 $ 1,272,601 $ 1,219 The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total December 31, 2020 Allowance for loan losses Beginning balance- January 1, 2020 $ 2,400 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,835 Charge-offs (2,107) (675) — — — (205) — (2,987) Recoveries 83 96 — 1 29 29 — 238 Provisions 3,661 3,455 205 839 45 174 761 9,140 Ending balance- December 31, 2020 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Ending balance: individually evaluated for impairment $ 1,224 $ 158 $ — $ — $ — $ — $ — $ 1,382 Ending balance: collectively evaluated for impairment $ 2,813 $ 9,411 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 18,844 Loans receivables Ending balance $ 320,154 $ 744,627 $ 53,902 $ 401,340 $ 104,610 $ 13,151 $ — $ 1,637,784 Ending balance: individually evaluated for impairment $ 2,031 $ 8,589 $ — $ 101 $ — $ — $ — $ 10,721 Ending balance: collectively evaluated for impairment $ 318,123 $ 736,038 $ 53,902 $ 401,239 $ 104,610 $ 13,151 $ — $ 1,627,063 December 31, 2019 Allowance for loan losses Beginning balance- January 1, 2019 $ 2,597 $ 6,208 $ 203 $ 2,814 $ 611 $ 692 $ 839 $ 13,964 Charge-offs (163) (78) — (173) (301) (202) — (917) Recoveries 66 10 — 37 12 63 — 188 Provisions (100) 553 95 (123) 297 97 (219) 600 Ending balance- December 31, 2019 $ 2,400 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,835 Ending balance: individually evaluated for impairment $ 42 $ — $ — $ — $ — $ — $ — $ 42 Ending balance: collectively evaluated for impairment $ 2,358 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,793 Loans receivables Ending balance $ 149,315 $ 567,048 $ 26,416 $ 408,337 $ 108,047 $ 13,438 $ — $ 1,272,601 Ending balance: individually evaluated for impairment $ 65 $ 7,383 $ — $ 171 $ 83 $ — $ — $ 7,702 Ending balance: collectively evaluated for impairment $ 149,250 $ 559,665 $ 26,416 $ 408,166 $ 107,964 $ 13,438 $ — $ 1,264,899 The Bank has granted loans to certain of its executive officers, directors and their related interests. These loans were made on substantially the same basis, including interest rates and collateral as those prevailing for comparable transactions with other borrowers at the same time. The aggregate amount of these loans was $5,215,000 and $5,016,000 at December 31, 2020 and 2019, respectively. During 2020, $710,000 new loans or advances were extended and repayments totaled $511,000. None of these loans were past due, in nonaccrual status, or restructured at December 31, 2020. Loan Modifications/Troubled Debt Restructurings/COVID-19 The Corporation has received a significant number of requests to modify loan terms and/or defer principal and/or interest payments, and has agreed to many such deferrals or are in the process of doing so. Under Section 4013 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, loans less than 30 days past due as of December 31, 2019, will be considered current for COVID-19 modifications. A financial institution can then use FASB agreed upon temporary changes to GAAP for loan modifications related to COVID-19 that would otherwise be categorized as a troubled debt restructuring (TDR), and suspend any determination of a loan modified as a result of COVID-19 being a TDR, including the requirement to determine impairment for accounting purposes. Similarly, FASB has confirmed that short-term modifications made on a good-faith basis in response to COVID-19 to loan customers who were current prior to any relief are not TDRs. Beginning the week of March 16, 2020, the Corporation began receiving requests for temporary modifications to the repayment structure for borrower loans. The modifications are grouped into deferred payments of no more than six months, interest only, lines of credit only and other. As of December 31, 2020, the Corporation had 48 temporary modifications with principal balances totaling $36,123,155. Details with respect to actual loan modifications are as follows: Type of Loans Number of Loans Deferral Period Balance Percentage of Capital Commercial Purpose 38 Up to 6 months $ 35,464,419 13.75 % Consumer Purpose 10 Up to 6 months 658,736 0.26 48 $ 36,123,155 The global pandemic referred to as COVID-19 has created many barriers to loan production relative to the measures taken to slow the spread. These measures have put a large strain on a wide variety of industries within the global economy generally, and ACNB’s market specifically. The overall economic impact and effect of the measures is yet to be fully understood as its effects will most likely lag timewise behind while businesses and governments inject resources to help lessen the impact. Despite efforts to lessen the impact, it is the Corporation’s current belief that the pandemic will temporarily, or in some cases permanently, damage our borrower’s ability to repay loans and comply with terms. The following table provides information with respect to the Corporation’s Commercial loans by industry at December 31, 2020 that may have suffered, or are expected to suffer, greater losses as a result of COVID-19. Type of Loans Number of Loans Balance Percentage of Total Loan Portfolio Percentage of Capital Lessors of Commercial Real Estate 7 $ 7,165,485 0.44 % 2.78 % Lessors of Residential Real Estate 1 18,066 0.00 0.01 Hospitality Industry (Hotels/Bed & Breakfast) 7 18,394,377 1.12 7.13 Food Services Industry 3 4,535,983 0.28 1.76 Other 20 5,350,508 0.33 2.07 38 $ 35,464,419 2.17 % 13.75 % Paycheck Protection Program The Coronavirus Aid, Relief, and Economic Security Act, or CARES Act, was signed into law on March 27, 2020, and provided over $2.0 trillion in emergency economic relief to individuals and businesses impacted by the COVID-19 pandemic. The CARES Act authorized the Small Business Administration (SBA) to temporarily guarantee loans under a new 7(a) loan program called the Paycheck Protection Program (PPP). As a qualified SBA lender, the Corporation was automatically authorized to originate PPP loans. An eligible business can apply for a PPP loan up to the greater of: (1) 2.5 times its average monthly payroll costs, or (2) $10.0 million. PPP loans will have: (a) an interest rate of 1.0%, (b) a two-year loan term to maturity; and (c) principal and interest payments deferred for six months from the date of disbursement. The SBA will guarantee 100% of the PPP loans made to eligible borrowers. The entire principal amount of the borrowers’ PPP loan, including any accrued interest, is eligible to be reduced by the loan forgiveness amount under the PPP, so long as employee and compensation levels of the business are maintained and 60% of the loan proceeds are used for payroll expenses, with the remaining 40% of the loan proceeds used for other qualifying expenses.

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment at December 31 were as follows: In thousands 2020 2019 Land $ 8,104 $ 5,050 Buildings and improvements 33,485 27,915 Furniture and equipment 16,466 14,562 Construction in process 25 928 58,080 48,455 Accumulated depreciation (25,067) (22,731) $ 33,013 $ 25,724 Depreciation expense was $2,387,000 and $2,076,000 for the years ended December 31, 2020 and 2019, respectively.

INVESTMENTS IN LOW-INCOME HOUSI

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	12 Months Ended
	Dec. 31, 2020
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPSACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2020 and 2019, the carrying value of these investments was approximately $1,380,000 and $1,506,000, respectively.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2020
Interest-bearing Deposit Liabilities [Abstract]
DEPOSITS	DEPOSITS Deposits were comprised of the following as of December 31: In thousands 2020 2019 Non-interest bearing demand $ 556,666 $ 314,377 Interest bearing demand 291,271 152,275 Savings 860,930 537,755 Time certificates of deposit of $250,000 or less 376,488 339,876 Time certificates of deposit greater than $250,000 100,170 67,977 $ 2,185,525 $ 1,412,260 Scheduled maturities of time certificates of deposit at December 31, 2020, were as follows: Years Ending In thousands 2021 $ 364,184 2022 76,924 2023 14,527 2024 10,685 2025 10,338 $ 476,658

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
LEASE COMMITMENTS	LEASE COMMITMENTS Effective January 1, 2019, the Corporation adopted the new lease accounting standard, ASU 2016-12, using the modified-retrospective method. As such, for reporting periods beginning on or after January 1, 2019, leases are recognized, presented and disclosed in accordance with ASU 2016-02, while periods prior to the adoption date were not adjusted and are reported in accordance with ASC 840, Leases . The Corporation enters into noncancellable lease arrangements primarily for some of its community offices. Certain lease arrangements contain clauses requiring increasing rental payments over the lease term, which are generally contractually stipulated. Many of these lease arrangements provide the Corporation with the option to renew the lease arrangement after the initial lease term. These options are included in determining the lease term used to establish the right-of-use assets and lease liabilities when it is reasonably certain the Corporation will exercise its renewal option. As most of the Corporation’s leases do not have a readily determinable implicit rate, the incremental borrowing rate is primarily used to determine the discount rate for purposes of measuring the right-of-use assets and lease liabilities. The Corporation’s lease arrangements do not contain any material residual value guarantees or material restrictive covenants. The following right-of-use assets and lease liabilities are reported within the consolidated statements of condition as follows: In thousands December 31, 2020 Operating Leases: Right of use assets $ 3,145 Lease liabilities 3,138 In thousands December 31, 2019 Operating Leases: Right of use assets $ 3,502 Lease liabilities 3,502 Supplemental balance sheet information related to leases was as follows for the year ended December 31, 2020: Operating Leases: Weighted average remaining lease term 7.0 years Weighted average discount rate 5.63 % The following summarizes the remaining scheduled future minimum lease payments for operating leases as of December 31, 2020: Years Ending In thousands 2021 $ 805 2022 646 2023 560 2024 540 2025 518 Thereafter 1,260 Total minimum lease payments 4,329 Less: Amount representing interest (1) 1,191 Present value of net minimum lease payments $ 3,138 (1) Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate. As of December 31, 2020, the Corporation does not have any significant additional operating or finance leases that have not yet commenced. The total rent expense for all operating leases was $1,024,000 and $883,000 for the years ended December 31, 2020 and 2019, respectively. ACNB leased space at several of its owned offices to other unrelated organizations. Total rental income for these properties was $84,000 and $94,000 for the years ended December 31, 2020 and 2019, respectively.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2020 2019 Dollars in thousands Amount Rate Amount Rate FHLB overnight advance $ — — % $ — — % Securities sold under repurchase agreements 38,464 0.12 33,435 0.12 $ 38,464 0.12 % $ 33,435 0.12 % Under an agreement with the FHLB, the Bank has short-term borrowing capacity included within its maximum borrowing capacity. All FHLB advances are collateralized by a security agreement covering qualifying loans and unpledged U.S. Treasury, agency and mortgage-backed securities. In addition, all FHLB advances are secured by the FHLB capital stock owned by the Bank having a par value of $2,529,000 at December 31, 2020. The Corporation also has lines of credit that total $29,000,000 with correspondent banks for overnight federal funds borrowings. There were no advances on these lines at December 31, 2020 and 2019. The Corporation enters into agreements under which it sells securities subject to an obligation to repurchase the same or similar securities. Under these arrangements, the Corporation may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Corporation to repurchase the assets. As a result, these repurchase agreements are accounted for as collateralized financing agreements (i.e., secured borrowings) and not as a sale and subsequent repurchase of securities. The obligation to repurchase the securities is reflected as a liability in the Corporation’s consolidated statements of condition, while the securities underlying the repurchase agreements remain in the respective investment securities asset accounts. In other words, there is no offsetting or netting of the investment securities assets with the repurchase agreement liabilities. In addition, as the Corporation does not enter into reverse repurchase agreements, there is no such offsetting to be done with the repurchase agreements. The right of setoff for a repurchase agreement resembles a secured borrowing, whereby the collateral would be used to settle the fair value of the repurchase agreement should the Corporation be in default (e.g., fails to make an interest payment to the counterparty). For private institution repurchase agreements, if the private institution counterparty were to default (e.g., declare bankruptcy), the Corporation could cancel the repurchase agreement (i.e., cease payment of principal and interest), and attempt collection on the amount of collateral value in excess of the repurchase agreement fair value. The collateral is held by a third-party financial institution in the counterparty’s custodial account. The counterparty has the right to sell or repledge the investment securities. For government entity repurchase agreements, the collateral is held by the Corporation in a segregated custodial account under a tri-party agreement. The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2020 and 2019: Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2020 Repurchase agreements Commercial customers and government entities (a) $ 38,464 $ — $ 38,464 $ (38,464) $ — $ — December 31, 2019 Repurchase agreements Commercial customers and government entities (a) $ 33,435 $ — $ 33,435 $ (33,435) $ — $ — (a) As of December 31, 2020 and 2019, the fair value of securities pledged in connection with repurchase agreements was $54,680,000 and $34,582,000, respectively. A summary of long-term debt as of December 31 is as follows: 2020 2019 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2020 $ — — % $ 20,000 1.87 % 2021 22,716 2.10 % 22,716 2.10 % 2022 11,000 2.69 % 11,000 2.69 % 2023 5,000 2.60 % 5,000 2.60 % Loan payable to local bank 1,329 5.51 % 1,830 4.50 % Loan payable to local bank — — % 750 4.50 % Loan payable variable rate 2,700 3.22 % — — % Trust preferred subordinated debt 5,000 6.39 % 5,000 6.39 % Trust preferred subordinated debt 6,000 1.69 % — — % $ 53,745 2.76 % $ 66,296 2.58 % The FHLB advances are collateralized by the assets defined in the security agreement and FHLB capital stock described previously. The Corporation can borrow a maximum of $847,881,000 from the FHLB, of which $791,915,000 was available at December 31, 2020. The first loan payable to a local bank has a fixed rate of 4.50% for the first five years and a variable rate of interest with Prime Rate thereafter to final maturity in June 2028. The principal balance of this note may be prepaid at any time without penalty. The second loan payable to a local bank is a commercial revolving line of credit which has a variable rate equal to the Wall Street Journal Prime Rate minus 0.25%. The loan payable balance was reduced to $0 in 2020. The loan payable variable rate represents a promissory note (note) issued by FCBI in July 2011 and assumed by ACNB Corporation through the acquisition. The note has been amended from time to time through change in terms agreements. Under the current change in terms agreement, the maturity date of the note is April 10, 2021 with the rate of interest accruing on the principal balance of 3.25% per year. The note is unsecured. The first trust preferred subordinated debt is comprised of debt securities issued by New Windsor in June 2005 and assumed by ACNB Corporation through the acquisition. New Windsor issued $5,000,000 of 6.39% fixed rate capital securities to institutional investors in a private pooled transaction. The proceeds were transferred to New Windsor as trust preferred subordinated debt under the same terms and conditions. The Corporation then contributed the full amount to the Bank in the form of Tier 1 capital. The Corporation has, through various contractual agreements, fully and unconditionally guaranteed all of the trust obligations with respect to the capital securities. T he second trust preferred subordinated debt is comprised of debt securities issued by FCBI in December 2006 and assumed by ACNB Corporation through the acquisition. FCBI completed the private placement of an aggregate of $6,000,000 of trust preferred securities. The interest rate on the subordinated debentures is currently adjusted quarterly to 163 basis points over three-month LIBOR. The debenture has a provision if LIBOR is no longer availabl e. On June 15, 2020 the most recent interest rate reset date, the interest rate was adjusted to 1.94338% for the period ending September 14, 2020. T he trust preferred securities mature on December 15, 2036, and may be redeemed at par, at the Corporation’s option, on any interest payment date. The proceeds were transferred to FCBI as trust preferred subordinated debt under the same terms and conditions. The Corporation then contributed the full amount to the Bank in the form of Tier 1 capital. The Corporation has, through various contractual agreements, fully and unconditionally guaranteed all of the trust obligations with respect to the capital securities.

REGULATORY RESTRICTIONS ON DIVI

REGULATORY RESTRICTIONS ON DIVIDENDS	12 Months Ended
	Dec. 31, 2020
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
REGULATORY RESTRICTIONS ON DIVIDENDS	REGULATORY RESTRICTIONS ON DIVIDENDSDividend payments by the Bank to the Corporation are subject to the Pennsylvania Banking Code, the Federal Deposit Insurance Act, and the regulations of the FDIC, including final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. Under the Banking Code, no dividends may be paid except from “accumulated net earnings” (generally, retained earnings). The Federal Reserve Board and the FDIC have formal and informal policies which provide that insured banks and bank holding companies should generally pay dividends only out of current operating earnings, with some exceptions. As of December 31, 2020, $42,296,000 of undistributed earnings of the Bank, included in consolidated retained earnings, was available for distribution to the Corporation as dividends without prior regulatory approval. Additionally, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of income tax expense for the years ended December 31, 2020 and 2019, are as follows: In thousands 2020 2019 Federal: Current $ 4,672 $ 5,169 Deferred (1,121) 122 3,551 5,291 State: Current 805 338 Deferred (48) 16 757 354 $ 4,308 $ 5,645 Reconciliations of the statutory federal income tax to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2020 and 2019, are as follows: Percentage of Income 2020 2019 Federal income tax at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 2.6 % 1.0 % Tax-exempt income (2.0) % (1.5) % Earnings on investment in bank-owned life insurance (1.3) % (0.8) % Rehabilitation and low-income housing credits (1.1) % (1.0) % Reduction of federal tax rate — % — % Other (0.1) % 0.5 % 19.1 % 19.2 % Rehabilitation and low-income housing income tax credits were $259,000 and $281,000, during 2020 and 2019, respectively. Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2020 2019 Deferred tax assets: Allowance for loan losses $ 4,367 $ 2,995 Available for sale securities — — Accrued deferred compensation 1,053 941 Pension 2,939 2,033 Deferred loan fees 634 — Other-than-temporary impairment 43 43 Nonaccrual interest 359 194 Deferred director fees 766 664 Acquisition accounting (501) 377 Other 1,747 604 11,407 7,851 Deferred tax liabilities: Deferred loan fees — 94 Available for sale securities 1,328 391 Prepaid pension benefit cost 4,207 4,154 Prepaid expenses 130 129 Accumulated depreciation 555 221 Goodwill/intangibles 1,259 1,181 7,479 6,170 Net Deferred Tax Asset included in Other Assets $ 3,928 $ 1,681 The Corporation did not have any uncertain tax positions at December 31, 2020 and 2019. The Corporation’s policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the Consolidated Statements of Income. Years that remain open for potential review by the Internal Revenue Service are 2017 through 2020. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law making several changes to the Internal Revenue Code. The changes include, but are not limited to: increasing the limitation on the amount of deductible interest expense, allowing companies to carryback certain net operating losses, and increasing the amount of net operating loss carryforwards that corporations can use to offset taxable income. The tax law changes in the CARES Act did not have a material impact on the Corporation’s income tax provision.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Corporation could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective reporting dates and have not been reevaluated or updated for purposes of these consolidated financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. Fair value measurement and disclosure guidance defines fair value as the price that would be received to sell the asset or transfer the liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. Fair value measurement and disclosure guidance provides a list of factors that a reporting entity should evaluate to determine whether there has been a significant decrease in the volume and level of activity for the asset or liability in relation to normal market activity for the asset or liability. When the reporting entity concludes there has been a significant decrease in the volume and level of activity for the asset or liability, further analysis of the information from that market is needed and significant adjustments to the related prices may be necessary to estimate fair value in accordance with fair value measurement and disclosure guidance. This guidance further clarifies that when there has been a significant decrease in the volume and level of activity for the asset or liability, some transactions may not be orderly. In those situations, the entity must evaluate the weight of the evidence to determine whether the transaction is orderly. The guidance provides a list of circumstances that may indicate that a transaction is not orderly. A transaction price that is not associated with an orderly transaction is given little, if any, weight when estimating fair value. Fair value measurement and disclosure guidance establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at December 31, 2020 and 2019, are as follows: Fair Value Measurements at December 31, 2020 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 183,603 $ — $ 183,603 $ — Mortgage-backed securities, residential 108,822 — 108,822 — State and municipal 36,484 — 36,484 — Corporate bonds 8,809 — 8,809 — Total securities available for sale Recurring $ 337,718 $ — $ 337,718 $ — Equity securities with readily determinable fair values Recurring $ 2,170 $ 2,170 $ — $ — Collateral dependent impaired loans Non-recurring $ 7,498 $ — $ — $ 7,498 Fair Value Measurements at December 31, 2019 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 114,249 $ — $ 114,249 $ — Mortgage-backed securities, residential 65,592 — 65,592 — State and municipal 10,996 — 10,996 — Total securities available for sale Recurring $ 190,837 $ — $ 190,837 $ — Equity securities with readily determinable fair values Recurring $ 2,106 $ 2,106 $ — $ — Collateral dependent impaired loans Non-recurring $ 3,806 $ — $ — $ 3,806 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average December 31, 2020 Impaired loans $ 7,498 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (52) % December 31, 2019 Impaired loans $ 3,806 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (15) % (1) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal. The following information should not be interpreted as an estimate of the fair value of the entire Corporation since a fair value calculation is only provided for a limited portion of the Corporation’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Corporation’s disclosures and those of other companies may not be meaningful. The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2020: December 31, 2020 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 23,739 $ 23,739 $ 12,436 $ 11,303 $ — Interest-bearing deposits in banks 375,613 375,613 375,613 — — Equity securities available for sale 2,170 2,170 2,170 — — Investment securities available for sale 337,718 337,718 — 337,718 — Investment securities held to maturity 10,294 10,768 — 10,768 — Loans held for sale 11,034 11,034 — 11,034 — Loans, less allowance for loan losses 1,617,558 1,662,342 — — 1,662,342 Accrued interest receivable 6,950 6,950 — 6,950 — Restricted investment in bank stocks 2,942 2,942 — 2,942 — Financial liabilities: Demand deposits and savings 1,708,868 1,708,868 — 1,708,868 — Time deposits 476,657 481,138 — 481,138 — Short-term borrowings 38,464 38,464 — 38,464 — Long-term borrowings 42,745 43,669 — 43,669 — Trust preferred subordinated debt 11,000 9,902 — 9,902 — Accrued interest payable 1,434 1,434 — 1,434 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2019: December 31, 2019 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 16,878 $ 16,878 $ 9,542 $ 7,336 $ — Interest-bearing deposits in banks 97,478 97,478 97,478 — — Equity securities available for sale 2,106 2,106 2,106 — — Investment securities available for sale 190,837 190,837 — 190,837 — Investment securities held to maturity 19,234 19,281 — 19,281 — Loans held for sale 2,406 2,406 — 2,406 — Loans, less allowance for loan losses 1,258,766 1,263,014 — — 1,263,014 Accrued interest receivable 4,368 4,368 — 4,368 — Restricted investment in bank stocks 3,644 3,644 — 3,644 — Financial liabilities: Demand deposits and savings 1,004,407 1,004,407 — 1,004,407 — Time deposits 407,853 409,426 — 409,426 — Short-term borrowings 33,435 33,435 — 33,435 — Long-term borrowings 61,296 61,965 — 61,965 — Trust preferred subordinated debt 5,000 4,711 — 4,711 — Accrued interest payable 2,676 2,676 — 2,676 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2020
Postemployment Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANSThe Corporation’s banking subsidiary has a non-contributory, defined benefit pension plan. Retirement benefits are a function of both years of service and compensation. The funding policy is to contribute annually the amount that is sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act. A measurement date of December 31 has been used for the fiscal years ended December 31, 2020 and 2019. In thousands 2020 2019 Change in benefit obligation: Benefit obligation at beginning of year $ 34,534 $ 30,338 Service cost 751 696 Interest cost 1,080 1,213 Actuarial loss 4,405 3,603 Benefits paid (1,358) (1,316) Projected benefit obligation at end of year 39,412 34,534 Change in plan assets: Fair value of plan assets at beginning of year 44,292 39,680 Actual return on plan assets 2,403 5,928 Employer contribution — — Benefits paid (1,358) (1,316) Fair value of plan assets at end of year 45,337 44,292 Funded Status, included in other assets $ 5,925 $ 9,758 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 13,221 $ 9,147 Prior service cost — — Total included in accumulated other comprehensive loss (pretax) $ 13,221 $ 9,147 For the years ended December 31, 2020 and 2019, the assumptions used to determine the benefit obligation are as follows: 2020 2019 Discount rate 2.45 % 3.20 % Rate of compensation increase 3.50 % 3.50 % The components of net periodic benefit (income) cost related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2020 2019 Components of net periodic benefit cost (income): Service cost $ 751 $ 696 Interest cost 1,080 1,213 Expected return on plan assets (2,746) (2,549) Recognized net actuarial loss 675 850 Amortization of prior service cost — — Net Periodic Benefit (Income) Cost (240) 210 Net loss 4,749 224 Amortization of net loss (675) (850) Amortization of prior service cost — — Total recognized in other comprehensive loss (income) $ 4,074 $ (626) Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss $ 3,834 $ (416) For the years ended December 31, 2020 and 2019, the assumptions used to determine the net periodic benefit cost (income) are as follows: 2020 2019 Discount rate 3.20 % 4.10 % Expected long-term rate of return on plan assets 6.75 % 6.75 % Rate of compensation increase 3.50 % 3.50 % The Corporation’s comparison of obligations to plan assets at December 31, 2020 and 2019 are as follows: In thousands 2020 2019 Projected benefit obligation $ 39,412 $ 34,534 Accumulated benefit obligation 37,522 33,080 Fair value of plan assets at measurement date 45,337 44,292 It has not yet been determined the amount that the Bank may contribute to the Plan in 2021. ACNB does not anticipate any refunds from the postretirement Plan. The Corporation reduced the future benefit accruals for the defined benefit pension plan effective January 1, 2010, in order to manage total benefit expense. The new formula is the earned benefit as of December 31, 2009, plus 0.75% of a participant’s average monthly pay multiplied by years of benefit service earned on and after January 1, 2010, but not more than 25 years. The benefit formula percentage and maximum years of benefit service were both reduced. Effective April 1, 2012, no inactive or former participant in the Plan is eligible to again participate in the plan, and no employee hired after March 31, 2012, is eligible to participate in the Plan. As of the last annual census, ACNB Bank had a combined 347 active, vested terminated, and retired persons in the Plan. For the year ended December 31, 2019 the mortality assumptions were derived using the mortality rates from RP-2006 (underlying baseline table from SOA RP-2014 study based on experience data for private pension plans of 2006, the central year of experience data 2004-2008). For the year ended December 31, 2020 the mortality assumption has been updated to reflect the historical U.S. mortality date in the MP-2020 report. The assumption changes increased the benefit obligation by $3,699,000. Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2021 $ 1,730 2022 1,720 2023 1,840 2024 1,890 2025 1,920 2026 - 2030 9,800 The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2020 and 2019, are as follows: 2020 2019 Equity securities 45 % 45 % Debt securities 42 % 42 % Real estate 13 % 13 % 100 % 100 % The Corporation’s overall investment strategy is to achieve a mix of investments to meet the long-term rate of return assumption and near-term pension obligations with a diversification of assets types, fund strategies and fund managers. The mix of investments is adjusted periodically by retaining an advisory firm to recommend appropriate allocations after reviewing the Corporation’s risk tolerance on contribution levels, funded status and plan expense, and any applicable regulatory requirements. The weighted-average assets’ allocation in the above table represents the Corporation’s conclusion on the appropriate mix of investments. The specific investment vehicles are institutional separate accounts from a variety of fund managers which are regularly reviewed by the Corporation for acceptable performance. Equity securities included Corporation common stock in amounts of $1,963,000, or 4% of total plan assets, and $2,854,000, or 6% of total plan assets, at December 31, 2020 and 2019, respectively. Fair value measurements at December 31, 2020, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 24,542 $ 1,963 $ 22,579 $ — Debt securities 14,568 — 14,568 — Real estate 6,227 — 6,227 — Fair value measurements at December 31, 2019, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 20,098 $ 2,854 $ 17,244 $ — Debt securities 18,516 — 18,516 — Real estate 5,678 — 5,678 — The Corporation’s banking subsidiary maintains a 401(k) plan for the benefit of eligible employees. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. The Bank makes matching contributions equal to 100% of an employee’s compensation contributed to the plan up to 3% of an employee’s pay, plus 50% of an employee’s compensation contributed to the plan on the next 2% of their pay for the payroll period. Matching contributions vest immediately to the employee. Bank contributions to and expenses for the plan were $887,000 and $709,000 for 2020 and 2019, respectively. RIG has a similar but separate 401(k) plan with the match of 6% for non-highly compensated employees and 3% match for highly compensated employees. RIG’s contributions to and expenses for the plan were $126,000 and $123,000 for 2020 and 2019, respectively. The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. The estimated present value of future benefits is accrued over the period from the effective date of the agreements until the expected retirement dates of the individuals. The balance accrued for these plans included in other liabilities as of December 31, 2020 and 2019, totaled $3,491,000 and $3,196,000, respectively. The annual expense included in salaries and benefits expense

STOCKHOLDERS' EQUITY AND REGULA

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2020
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
STOCKHOLDERS' EQUITY AND REGULATORY MATTERS	STOCKHOLDERS’ EQUITY AND REGULATORY MATTERS In January 2011, the Corporation offered shareholders the opportunity to participate in the ACNB Corporation Dividend Reinvestment and Stock Purchase Plan. The plan provides registered holders of ACNB Corporation common stock with a convenient way to purchase additional shares of common stock by permitting participants in the plan to automatically reinvest cash dividends on all or a portion of the shares owned and to make quarterly voluntary cash payments under the terms of the plan. Participation in the plan is voluntary, and there are eligibility requirements to participate in the plan. During 2020, 20,015 shares were issued under this plan with proceeds in the amount of $493,000. During 2019, 17,324 shares were issued under this plan with proceeds in the amount of $501,000. Proceeds are used for general corporate purposes. The ACNB Corporation 2009 Restricted Stock Plan expired by its own terms after ten years on February 24, 2019. No further shares may be issued under this plan. Of the 200,000 shares of common stock authorized under this plan, 25,945 shares were issued. The remaining 174,055 shares were transferred to the ACNB Corporation 2018 Omnibus Stock Incentive Plan, which was approved and ratified on May 1, 2018. Under this plan awards shall not exceed, in the aggregate, 400,000 shares of common stock plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. The purpose of the plans were to provide employees and directors of the Bank who have responsibility for its growth with additional incentive by allowing them to acquire ownership in the Corporation and thereby encouraging them to contribute to the success of the Corporation. In 2020 and 2019, 19,472 and 16,115 shares, respectively, were issued under these plans. The acquisition of New Windsor Bancorp, Inc. resulted in 938,360 new ACNB shares issued to the New Windsor Bancorp, Inc. shareholders valued at $28,620,000 in 2017. The acquisition of FCBI resulted in 1,590,547 new ACNB shares of common stock issued to the FCBI shareholders valued at $57,721,000. The Corporation and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet the minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Corporation and the Bank to maintain minimum amounts and ratios (set forth below) of total and Tier 1 capital to average assets. The federal banking agencies issued final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. The phase-in period for community banking organizations began January 1, 2015, while larger institutions (generally those with assets of $250 billion or more) began compliance effective January 1, 2014. The final rules call for the following capital requirements: • a minimum ratio of common Tier 1 capital to risk-weighted assets of 4.5%; • a minimum ratio of Tier 1 capital to risk-weighted assets of 6.0%; • a minimum ratio of total capital to risk-weighted assets of 8.0%; and, • a minimum leverage ratio of 4.0%. In addition, the final rules establish a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets applicable to all banking organizations. If a banking organization fails to hold capital above the minimum capital ratios and the capital conservation buffer, it will be subject to certain restrictions on capital distributions and discretionary bonus payments. The 2.5% (after a 0.625% per year phase-in period) for the capital conservation and countercyclical capital buffers for all banking organizations began on January 1, 2016. The required capital conservation buffer was 2.5% at December 31, 2020. Management believes, as of December 31, 2020, that the Corporation and the Bank meet all capital adequacy requirements to which they are subject. As of December 31, 2020, the most recent notification from the federal banking regulators categorized the Bank as “well capitalized” under the regulatory framework for prompt corrective action. There are no subsequent conditions or events that management believes have changed the Bank’s category. The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy To be Well Dollars in thousands Amount Ratio Amount (1) Ratio (1) Amount Ratio CORPORATION As of December 31, 2020 Tier 1 leverage ratio (to average assets) $ 224,605 8.90 % $ ≥100,892 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 224,605 13.68 ≥73,873 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 224,605 13.68 ≥98,498 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 244,831 14.91 ≥131,330 ≥8.0 N/A N/A As of December 31, 2019 Tier 1 leverage ratio (to average assets) $ 176,403 10.19 % $ ≥69,239 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 176,403 14.50 ≥54,759 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 176,403 14.50 ≥73,012 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 190,319 15.64 ≥97,349 ≥8.0 N/A N/A BANK As of December 31, 2020 Tier 1 leverage ratio (to average assets) $ 226,800 9.01 % $ ≥100,654 ≥4.0% $ ≥ 125,818 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 226,800 13.86 ≥73,638 ≥4.5 106,366 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 226,800 13.86 ≥98,184 ≥6.0 130,912 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 247,119 15.10 ≥130,912 ≥8.0 163,640 ≥10.0 As of December 31, 2019 Tier 1 leverage ratio (to average assets) $ 171,179 9.93 % $ ≥68,982 ≥4.0% $ ≥86,228 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 171,179 14.13 ≥54,514 ≥4.5 ≥78,742 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 171,179 14.13 ≥72,685 ≥6.0 ≥96,913 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 185,095 15.28 ≥96,913 ≥8.0 ≥121,142 ≥10.0 (1) Amounts and ratios do not include capital conservation buffer.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Corporation is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit (typically mortgages and commercial loans) and, to a lesser extent, standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Corporation’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Corporation uses the same credit policies in making commitments and conditional obligations as it does for on balance sheet instruments. The Corporation does not anticipate any material losses from these commitments. Commitments to extend credit, including commitments to grant loans and unfunded commitments under lines of credit, are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Corporation evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Corporation upon extensions of credit, is based on management’s credit evaluation of the customer. Collateral held varies but may include accounts receivable, inventory, property and equipment and income-producing commercial properties. On loans secured by real estate, the Corporation generally requires loan to value ratios of no greater than 80%. Standby letters of credit are conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and similar transactions. The terms of the letters of credit vary and may have renewal features. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Corporation generally holds collateral and/or personal guarantees supporting those commitments for which collateral is deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The current amount of the liability as of December 31, 2020 and 2019, for guarantees under standby letters of credit issued is not material. In 2018, ACNB Corporation executed a guaranty for a note related to a $1,500,000 commercial line of credit from a local bank, with normal terms and conditions for such a line, for Russell Insurance Group, Inc., the borrower and a wholly-owned subsidiary of ACNB Corporation. The commercial line of credit is for general working capital needs as they arise by the borrower. A subsequent draw taken was reduced to $0 in 2020 on this commercial line of credit since its inception. The liability is recorded for the net drawn amount of this line, no further liability is recorded for the remaining line as to the guarantor’s obligation as the guarantor would have full recourse from all assets of its wholly-owned subsidiary. The Corporation has not been required to perform on any financial guarantees, and has not incurred any losses on its commitments, during the past three years. A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2020 2019 Commitments to extend credit $ 367,561 $ 319,681 Standby letters of credit 8,105 6,584

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIESThe Corporation is subject to claims and lawsuits which arise primarily in the ordinary course of business. Based on information presently available and advice received from legal counsel representing the Corporation in connection with any such claims and lawsuits, it is the opinion of management that the disposition or ultimate determination of any such claims and lawsuits will not have a material adverse effect on the consolidated financial position, consolidated results of operations or liquidity of the Corporation.

ACNB CORPORATION (PARENT COMPAN

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION STATEMENTS OF CONDITION December 31, In thousands 2020 2019 ASSETS Cash $ 6,397 $ 6,828 Investment in banking subsidiary 252,107 176,689 Investment in other subsidiaries 11,141 10,473 Securities and other assets 2,203 1,558 Receivable from banking subsidiary 1,251 812 Total Assets $ 273,099 $ 196,360 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ 15,029 $ 6,830 Other liabilities 98 14 Stockholders’ equity 257,972 189,516 Total Liabilities and Stockholders’ Equity $ 273,099 $ 196,360 STATEMENTS OF INCOME AND COMPREHENSIVE INCOME Years Ended December 31, In thousands 2020 2019 Dividends from banking subsidiary $ 8,685 $ 6,920 Other income 83 282 8,768 7,202 Expenses 1,845 1,739 6,923 5,463 Income tax benefit 587 501 7,510 5,964 Equity in undistributed earnings of subsidiaries 10,884 17,757 Net Income $ 18,394 $ 23,721 Comprehensive Income $ 18,609 $ 27,085 STATEMENTS OF CASH FLOWS Years Ended December 31, In thousands 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 18,394 $ 23,721 Equity in undistributed earnings of subsidiaries (10,884) (17,757) Increase in receivable from banking subsidiary (439) (294) Gain on equity securities 213 — Other 647 (57) Net Cash Provided by Operating Activities 7,931 5,613 CASH FLOWS FROM INVESTING ACTIVITIES — — Net Cash Used in Investing Activities — — CASH FLOWS USED IN FINANCING ACTIVITIES Repayments on long-term debt (501) (470) Proceeds from issuance of common stock 824 1,214 Dividends paid (8,685) (6,920) Net Cash Used in Financing Activities (8,362) (6,176) Net Decrease in Cash and Cash Equivalents (431) (563) CASH AND CASH EQUIVALENTS — BEGINNING 6,828 7,391 CASH AND CASH EQUIVALENTS — ENDING $ 6,397 $ 6,828 Transactions related to acquisition Increase in assets and liabilities: Securities $ (257) $ — Other assets (733) — Trust preferred debentures 6,000 — Long term borrowings 2,700 — Common shares issued 57,280 —

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLES On January 5, 2005, ACNB Corporation completed its acquisition of Russell Insurance Group, Inc. (RIG) of Westminster, Maryland. The acquisition of RIG resulted in goodwill of approximately $6,308,000. On July 1, 2017, ACNB Corporation completed its acquisition of New Windsor Bancorp Inc. (New Windsor) of Taneytown, Maryland. The acquisition of New Windsor resulted in goodwill of approximately $13,272,000 and generated $2,418,000 in core deposit intangibles. On January 11, 2020, ACNB Corporation completed its acquisition of Frederick County Bancorp, Inc. (FCBI) of Frederick, Maryland. The acquisition of FCBI resulted in good will of approximately $22,528,000 and generated $3,560,000 in core deposit intangibles. Combined goodwill included in the Corporation’s consolidated statement of condition is $42,108,000. Goodwill, which has an indefinite useful life, is evaluated for impairment annually and is evaluated for impairment more frequently if events and circumstances indicate that the asset might be impaired. The Corporation did not identify any goodwill impairment on RIG or the Bank’s outstanding goodwill from its most recent testing. There are no impairment losses associated with goodwill as of December 31, 2020 and 2019. Additionally, there are no accumulated impairment losses associated with goodwill as of December 31, 2020 and 2019. Goodwill represents the excess of the cost of an acquisition over the fair value of the net assets acquired. Other intangible assets represent purchased assets that lack physical substance but can be distinguished from goodwill because of contractual or other legal rights. Intangible assets that have finite lives, such as core deposit intangibles, customer relationship intangibles and renewal lists, are amortized over their estimated useful lives and subject to periodic impairment testing. Core deposit intangibles are primarily amortized over ten years using accelerated methods. Customer renewal lists are amortized over their estimated useful lives which range from eight to fifteen years. The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: 2020 2019 Dollars in thousands Gross Accumulated Amortization Gross Accumulated Amortization RIG amortized intangible assets $ 10,428 $ 7,152 $ 9,890 $ 6,869 New Windsor core deposit intangibles 2,418 1,341 2,418 1,012 FCBI core deposit intangibles 3,560 648 — — $ 16,406 $ 9,141 $ 12,308 $ 7,881 Amortization expense was $1,264,000 and $621,000 for the years ended December 31, 2020 and 2019, respectively. Amortization of the intangible assets for the five years subsequent to December 31, 2020, is expected to be as follows: Years Ending In thousands 2021 $ 1,164 2022 1,056 2023 947 2024 830 2025 707 Thereafter 2,561 $ 7,265

SEGMENT AND RELATED INFORMATION

SEGMENT AND RELATED INFORMATION	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
SEGMENT AND RELATED INFORMATION	SEGMENT AND RELATED INFORMATION The Corporation has two reporting segments, the Bank and RIG. RIG is managed separately from the banking segment, which includes the Bank and related financial services that the Corporation offers through its banking subsidiary. RIG offers a broad range of property and casualty, life and health insurance to both commercial and individual clients. Segment information for 2020 and 2019 is as follows: In thousands Banking Insurance Total 2020 Net interest income and other income from external customers $ 87,244 $ 5,758 $ 93,002 Income before income taxes 21,778 924 22,702 Total assets 2,541,559 13,803 2,555,362 Capital expenditures 1,018 30 1,048 2019 Net interest income and other income from external customers $ 71,713 $ 5,874 $ 77,587 Income before income taxes 27,870 1,496 29,366 Total assets 1,707,653 12,600 1,720,253 Capital expenditures 1,367 57 1,424

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
ACQUISITION	ACQUISITIONOn January 11, 2020, ACNB completed its previously announced acquisition of Frederick County Bancorp, Inc. (FCBI) of Frederick, Maryland. FCBI was a locally owned and managed institution with five locations in Frederick County, Maryland. The acquisition positioned ACNB Corporation for continual and profitable growth in a desirable market that is adjacent to the Corporation’s current footprint in southcentral Pennsylvania and central Maryland. ACNB transacted the merger to complement the Corporation’s existing operations, while consistent with the Corporation’s strategic plan of enhancing long-term shareholder value. The fair value of total assets acquired as a result of the merger totaled $443.4 million, loans totaled $329.3 million and deposits totaled $374.1 million. Goodwill recorded in the merger was $22.5 million. In accordance with the terms of the Reorganization Agreement, each share of FCBI common stock was converted into the right to receive 0.9900 shares of ACNB common stock. As a result of the merger, ACNB issued 1,590,547 shares of its common stock and cash in exchange for fractional shares based upon $36.43, the determined market price of ACNB common stock in accordance with the Reorganization Agreement. The results of the combined entity’s operations are included in the Corporation’s Consolidated Financial Statements from the date of acquisition. The acquisition of FCBI is being accounted for as a business combination using the acquisition method of accounting and, accordingly, assets acquired, liabilities assumed, and consideration paid were recorded at estimated fair values on the acquisition date. Fair values are preliminary and subject to refinement for up to one year after the closing date of the acquisition. The following table summarizes the consideration paid for FCBI and the fair value of assets acquired and liabilities assumed as of the acquisition date: Purchase Price Consideration in Common Stock FCBI shares outstanding 1,601,764 Shares paid in cash for fractional shares 150.88 Cash consideration (per share) $ 36.43 Cash portion of purchase price (cash payout of stock options and cash in lieu of fractional shares) $ 100,798 FCBI shares outstanding 1,601,764 Shares paid stock consideration 1,601,613 Exchange ratio 0.9900 Total ACNB shares issued 1,585,597 ACNB’s share price for purposes of calculation $ 36.34 Equity portion of purchase price $ 57,620,595 Cost of shares owned by buyer $ 187,200 Total consideration paid $ 57,908,593 Allocation of Purchase Price In thousands Total Purchase Price $ 57,909 Fair Value of Assets Acquired Cash and cash equivalents 35,262 Investment securities 22,167 Loans held for sale 4,050 Loans 329,312 Restricted stock 1,141 Premises and equipment 10,959 Core deposit intangible asset 3,560 Other assets 14,446 Total assets 420,897 Fair Value of Liabilities Assumed Non-interest bearing deposits 103,492 Interest bearing deposits 270,566 Subordinated debt 6,000 Long term borrowings 3,450 Other liabilities 2,008 Total liabilities 385,516 Net Assets Acquired 35,381 Goodwill Recorded in Acquisition $ 22,528 Pursuant to the accounting requirements, the Corporation assigned a fair value to the assets acquired and liabilities assumed of FCBI. ASC 820 defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” The assets acquired and liabilities assumed in the acquisition of FCBI were recorded at their estimated fair values based on management’s best estimates using information available at the date of the acquisition and are subject to adjustment for up to one year after the closing date of the acquisition. While the fair values are not expected to be materially different from the estimates, any material adjustments to the estimates will be reflected, retroactively, as of the date of the acquisition. The items most susceptible to adjustment are the fair value adjustments on loans, core deposit intangible and the deferred income tax assets resulting from the acquisition. Fair values of the major categories of assets acquired and liabilities assumed were determined as follows: Investment securities available-for-sale The estimated fair values of the investment securities available for sale, primarily comprised of U.S. Government agency mortgage-backed securities, U.S. government agencies and municipal bonds, were determined using Level 2 inputs in the fair value hierarchy. The fair values were determined using independent pricing services. The Corporation’s independent pricing service utilized matrix pricing, which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific security but rather relying on the security’s relationship to other benchmark quoted prices. Management reviewed the data and assumptions used in pricing the securities. A fair value premium of $163,000 was recorded and will be amortized over the estimated life of the investments using the interest rate method. Loans Acquired loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values using Level 3 inputs. Fair values are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, expected life time losses, environmental factors, collateral values, discount rates, expected payments and expected prepayments. Specifically, the Corporation has prepared three separate loan fair value adjustments that it believed a market participant might employ in estimating the entire fair value adjustment necessary under ASC 820-10 for the acquired loan portfolio. The three-separate fair valuation methodology employed are: 1) an interest rate loan fair value adjustment, 2) a general credit fair value adjustment, and 3) a specific credit fair value adjustment for purchased credit impaired loans subject to ASC 310-30 procedures. The acquired loans were recorded at fair value at the acquisition date without carryover of FCBI’s previously established allowance for loan losses. The fair value of the financial assets acquired included loans receivable with a gross amortized cost basis of $339,577,000. The table below illustrates the fair value adjustments made to the amortized cost basis in order to present a fair value of the loans acquired. The credit adjustment on purchased credit impaired loans is derived in accordance with ASC 310-30 and represents the portion of the loan balances that has been deemed uncollectible based on the Corporation’s expectations of future cash flows for each respective loan. In thousands Gross amortized cost basis at January 11, 2020 $ 339,577 Interest rate fair value adjustment on pools of homogeneous loans (2,632) Credit fair value adjustment on pools of homogeneous loans (5,931) Credit fair value adjustment on purchased credit impaired loans (1,702) Fair value of acquired loans at January 11, 2020 $ 329,312 For loans acquired without evidence of credit quality deterioration, ACNB prepared the interest rate loan fair value and credit fair value adjustments. Loans were grouped into homogeneous pools by characteristics such as loan type, term, collateral and rate. Market rates for similar loans were obtained from various internal and external data sources and reviewed by management for reasonableness. The average of these rates was used as the fair value interest rate a market participant would utilize. A present value approach was utilized to calculate the interest rate fair value discount of $2.6 million. Additionally for loans acquired without credit deterioration, a credit fair value adjustment was calculated using a two-part credit fair value analysis: 1) expected lifetime credit migration losses; and 2) estimated fair value adjustment for certain qualitative factors. The expected lifetime losses were calculated using historical losses observed at the Bank, FCBI and peer banks. ACNB also estimated an environmental factor to apply to each loan type. The environmental factor represents potential discount which may arise due to general credit and economic factors. A credit fair value discount of $5.3 million was determined. Both the interest rate and credit fair value adjustments relate to loans acquired with evidence of credit quality deterioration will be substantially recognized as interest income on a level yield amortization method over the expected life of the loans. The following table presents the acquired purchased credit impaired loans receivable at the Acquisition Date: In thousands Contractual principal and interest at acquisition $ 4,289 Nonaccretable difference (2,361) Expected cash flows at acquisition 1,928 Accretable yield (354) Fair value of purchased impaired loans $ 1,574 The Corporation acquired five branches of FCBI. The fair value of FCBI’s premises, including land, buildings, and improvements, was determined based upon independent third-party appraisals performed by licensed appraisers in the market in which the premises are located. The Corporation prepared an internal analysis to compare the lease contract obligations to comparable market rental rates. The Corporation believed that the leased contract rates were in a reasonable range of market rental rates and concluded that no fair market value adjustment related to leasehold interest was necessary. Core Deposit Intangible The fair value of the core deposit intangible was determined based on a discounted cash flow analysis using a discount rate commensurate with market participants. To calculate cash flows, deposit account servicing costs (net of deposit fee income) and interest expense on deposits were compared to the cost of alternative funding sources available through national brokered CD offering rates. The projected cash flows were developed using projected deposit attrition rates. The core deposit intangible will be amortized over ten years using the sum-of-years digits method. Time Deposits The fair value adjustment for time deposits represents a discount from the value of the contractual repayments of fixed-maturity deposits using prevailing market interest rates for similar-term time deposits. The time deposit premium of approximately $255,000 is being amortized into income on a level yield amortization method over the contractual life of the deposits. Long-term Borrowings The Corporation assumed a trust preferred subordinated debt in connection with the merger. The fair value of the trust preferred subordinated debt was determined using a discounted cash flow method using a market participant discount rate for similar instruments. The trust preferred capital note was valued at discount of $854,000, which is being amortized into income on a level yield amortization method based upon the assumed market rate, and the term of the trust preferred subordinated debt instrument. The following table presents certain pro forma information as if FCBI had been acquired on September 30, 2019. These results combine the historical results of the Corporation in the Corporation’s Consolidated Statements of Income and, while certain adjustments were made for the estimated impact of certain fair value adjustments and other acquisition-related activity, they are not indicative of what would have occurred had the acquisition taken place on September 30, 2019. In particular, no adjustments have been made to eliminate the amount of FCBI’s provision for loan losses that would not have been necessary had the acquired loans been recorded at fair value as of September 30, 2019. The Corporation expects to achieve further operating cost savings and other business synergies as a result of the acquisition which are not reflected in the pro forma amounts below: In thousands For the Nine Months Ended September 30, 2019 Total revenues (net interest income plus non-interest income) $ 72,281 Net Income 22,138 Acquisition-related expenses associated with the acquisition of FCBI were $6.0 million for 2020. Such costs include legal and accounting fees, lease and contract termination expenses, system conversion, operations integration, and employee severances, which have been expensed as incurred.

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION As of January 1, 2018, the Corporation adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) , as well as subsequent ASUs that modified ASC 606. The Company has elected to apply the ASU and all related ASUs using the cumulative effect approach. The implementation of the guidance had no material impact on the measurement or recognition of revenue of prior periods. The Corporation generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. Additional disclosures related to the Corporation’s largest sources of noninterest income within the consolidated statements of income that are subject to ASC 606 are as follows: Income from fiduciary, investment management and brokerage activities - ACNB Bank’s Trust & Investment Services, under the umbrella of ACNB Wealth Management, provides a wide range of financial services, including trust services for individuals, businesses and retirement funds. Other services include, but are not limited to, those related to testamentary trusts, life insurance trusts, charitable remainder trusts, guardianships, power of attorney, custodial accounts and investment management and advisor accounts. In addition, ACNB’s Wealth Management Department offers retail brokerage-services through a third party provider. Wealth Management clients are located primarily within the Corporation’s geographic markets. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statement since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $436,700,000 and $389,000,000 at December 31, 2020 and 2019, respectively. Income from fiduciary, investment management and brokerage activities are included in other income. The majority of trust services revenue is earned and collected monthly, with the amount determined based on the investment funds in each trust multiplied by a fee schedule for type of trust. Each trust has one integrated set of performance obligations so no allocation is required. The performance obligation is met by performing the identified fiduciary service. Successful performance is confirmed by ongoing internal and regulatory control, measurement is by valuing the trust assets at a monthly date to which a fee schedule is applied. Wealth management fees are contractually agreed with each customer, and fee levels vary based mainly on the size of assets under management. The costs of acquiring trust customers are incremental and recognized within noninterest expense in the consolidated statements of income. Service charges on deposit accounts - Deposits are included as liabilities in the consolidated balance sheets. Service charges on deposit accounts include: overdraft fees, which are charged when customers overdraw their accounts beyond available funds; automated teller machine (ATM) fees charged for withdrawals by deposit customers from other financial institutions’ ATMs; and a variety of other monthly or transactional fees for services provided to retail and business customers, mainly associated with checking accounts. All deposit liabilities are considered to have one-day terms and therefore related fees are recognized in income at the time when the services are provided to the customers. Incremental costs of obtaining deposit contracts are not significant and are recognized as expense when incurred within noninterest expense in the consolidated statements of income. Interchange revenue from debit card transactions - The Corporation issues debit cards to consumer and business customers with checking, savings or money market deposit accounts. Debit card and ATM transactions are processed via electronic systems that involve several parties. The Corporation’s debit card and ATM transaction processing is executed via contractual arrangements with payment processing networks, a processor and a settlement bank. As described above, all deposit liabilities are considered to have one-day terms and therefore interchange revenue from customers’ use of their debit cards to initiate transactions are recognized in income at the time when the services are provided and related fees received in the Corporation’s deposit account with the settlement bank. Incremental costs associated with ATM and interchange processing are recognized as expense when incurred within noninterest expense in the consolidated statements of income.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and Russell Insurance Group, Inc. (RIG). The Bank engages in full-service commercial and consumer banking and wealth management services, including trust and retail brokerage, through its twenty-one community banking office locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania. There are also loan production offices situated in Lancaster and York, Pennsylvania, and Hunt Valley, Maryland. RIG is a full-service insurance agency based in Westminster, Maryland, with additional locations in Germantown and Jarrettsville, Maryland. The agency offers a broad range of property and casualty and group life and health insurance to both individual and commercial clients. On July 1, 2017, ACNB completed its acquisition of New Windsor Bancorp, Inc. (New Windsor) of Taneytown, Maryland. At the effective time of the acquisition, New Windsor merged with and into a wholly-owned subsidiary of ACNB, immediately followed by the merger of New Windsor State Bank (NWSB) with and into ACNB Bank. ACNB Bank now operates in the Maryland market as “NWSB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via a network of seven community banking offices located in Carroll County, Maryland. On January 11, 2020, ACNB completed its acquisition of Frederick County Bancorp, Inc. (FCBI) and its wholly-owned subsidiary, Frederick County Bank, headquartered in Frederick, Maryland. FCBI was merged with and into a wholly-owned subsidiary of ACNB Corporation immediately followed by the merger of Frederick County Bank with and into ACNB Bank. ACNB Bank now operates in the Frederick County, Maryland, market as “FCB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via a network of five community banking offices located in Frederick County, Maryland. Further discussion of the risk factors involved with the merger of FCBI into the Corporation can be found in Part I, Item 1A–Risk Factors. The Corporation’s primary sources of revenue are interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses.
Basis of Financial Statements	Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $436,700,000 and $389,000,000 at December 31, 2020 and 2019, respectively. Income from fiduciary, investment management and brokerage activities are included in other income. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2020, for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued.
Use of Estimates	Use of Estimates Financial statements prepared in accordance with GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingencies at the date of the consolidated financial statements, and revenues and expenses during the reporting period. Actual results could differ from these estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of other than temporary impairment on securities, and the potential impairment of goodwill.
Significant Group Concentrations of Credit Risk	Significant Group Concentrations of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $358,663,000, or 21.9%, of total loans at December 31, 2020. These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days.
Securities	Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and recorded at amortized cost. Debt securities not classified as held to maturity or trading are classified as “available for sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported, net of tax, in other comprehensive income (loss). Equity securities with readily determined fair values are recorded at fair value with changes in fair value recognized in net income. Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Declines in the fair value of held to maturity and available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.
Loans Held for Sale	Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold.
Loans	Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Credit Losses	Allowance for Credit Losses The allowance for credit losses consists of the allowance for loan losses and the reserve for unfunded lending commitments. The allowance for loan losses (the “allowance”) is established as losses are estimated to occur through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated statement of condition. The amount of the reserve for unfunded lending commitments is not material to the consolidated financial statements. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as either doubtful, substandard, or special mention. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity, and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative risk factors. These qualitative risk factors include: • lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices; • national, regional and local economic and business conditions, as well as the condition of various market segments, including the impact on the value of underlying collateral for collateral dependent loans; • the nature and volume of the portfolio and terms of loans; • the experience, ability and depth of lending management and staff; • the volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • the existence and effect of any concentrations of credit and changes in the level of such concentrations. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. It covers risks that are inherently difficult to quantify including, but not limited to, collateral risk, information risk, and historical charge-off risk. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and/or interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and commercial construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. A specific allocation within the allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the Corporation’s impaired loans are measured based on the estimated fair value of the loan’s collateral or the discounted cash flows method. It is the policy of the Corporation to order an updated valuation on all real estate secured loans when the loan becomes 90 days past due and there has not been an updated valuation completed within the previous 12 months. In addition, the Corporation orders third-party valuations on all impaired real estate collateralized loans within 30 days of the loan being classified as impaired. Until the valuations are completed, the Corporation utilizes the most recent independent third-party real estate valuation to estimate the need for a specific allocation to be assigned to the loan. These existing valuations are discounted downward to account for such things as the age of the existing collateral valuation, change in the condition of the real estate, change in local market and economic conditions, and other specific factors involving the collateral. Once the updated valuation is completed, the collateral value is updated accordingly. For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging reports, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The Corporation actively monitors the values of collateral as well as the age of the valuation of impaired loans. The Corporation orders valuations at least every 18 months, or more frequently if management believes that there is an indication that the fair value has declined. For impaired loans secured by collateral other than real estate, the Corporation considers the net book value of the collateral, as recorded in the most recent financial statements of the borrower, and determines fair value based on estimates made by management. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a troubled debt restructure. Loans whose terms are modified are classified as troubled debt restructured loans if the Corporation grants such borrowers concessions that it would not otherwise consider and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate, a below market interest rate given the risk associated with the loan, or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings may be restored to accrual status if principal and interest payments, under the modified terms, are current for a sustained period of time and, based on a well-documented credit evaluation of the borrower’s financial condition, there is reasonable assurance of repayment. Loans classified as troubled debt restructurings are generally designated as impaired. The allowance calculation methodology includes further segregation of loan classes into credit quality rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are generally evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Corporation’s allowance for loan losses and may require the Corporation to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio and economic conditions, management believes the current level of the allowance for loan losses is adequate. Commercial and Industrial Lending — The Corporation originates commercial and industrial loans primarily to businesses located in its primary market area and surrounding areas. These loans are used for various business purposes which include short-term loans and lines of credit to finance machinery and equipment purchases, inventory, and accounts receivable. Generally, the maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Most business lines of credit are written on demand and may be renewed annually. Commercial and industrial loans are generally secured with short-term assets; however, in many cases, additional collateral such as real estate is provided as additional security for the loan. Loan-to-value maximum values have been established by the Corporation and are specific to the type of collateral. Collateral values may be determined using invoices, inventory reports, accounts receivable aging reports, collateral appraisals, etc. In underwriting commercial and industrial loans, an analysis is performed to evaluate the borrower’s character and capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as the conditions affecting the borrower. Evaluation of the borrower’s past, present and future cash flows is also an important aspect of the Corporation’s analysis. Commercial loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions. Commercial Real Estate Lending — The Corporation engages in commercial real estate lending in its primary market area and surrounding areas. The Corporation’s commercial loan portfolio is secured primarily by commercial retail space, office buildings, and hotels. Generally, commercial real estate loans have terms that do not exceed 20 years, have loan-to-value ratios of up to 80% of the appraised value of the property, and are typically secured by personal guarantees of the borrowers. In underwriting these loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Corporation are performed by independent appraisers. Commercial real estate loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the complexities involved in valuing the underlying collateral. Commercial Real Estate Construction Lending — The Corporation engages in commercial real estate construction lending in its primary market area and surrounding areas. The Corporation’s commercial real estate construction lending consists of commercial and residential site development loans, as well as commercial building construction and residential housing construction loans. The Corporation’s commercial real estate construction loans are generally secured with the subject property. Terms of construction loans depend on the specifics of the project, such as estimated absorption rates, estimated time to complete, etc. In underwriting commercial real estate construction loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the project using feasibility studies, market data, etc. Appraisals on properties securing commercial real estate construction loans originated by the Corporation are performed by independent appraisers. Commercial real estate construction loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the uncertainties surrounding total construction costs. Residential Mortgage Lending — One-to-four family residential mortgage loan originations, including home equity closed-end loans, are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. The Corporation offers fixed-rate and adjustable-rate mortgage loans with terms up to a maximum of 30 years for both permanent structures and those under construction. The Corporation’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas. The majority of the Corporation’s residential mortgage loans originate with a loan-to-value of 80% or less. Loans in excess of 80% are required to have private mortgage insurance. In underwriting one-to-four family residential real estate loans, the Corporation evaluates both the borrower’s financial ability to repay the loan as agreed and the value of the property securing the loan. Properties securing real estate loans made by the Corporation are appraised by independent appraisers. The Corporation generally requires borrowers to obtain an attorney’s title opinion or title insurance, as well as fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. The Corporation has not engaged in subprime residential mortgage originations. Residential mortgage loans are subject to risk due primarily to general economic conditions, as well as a continued weak housing market. Home Equity Lines of Credit Lending — The Corporation originates home equity lines of credit primarily within the Corporation’s market area or with customers primarily from the market area. Home equity lines of credit are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. Home equity lines of credit are secured by the borrower’s primary residence with a maximum loan-to-value of 90% and a maximum term of 20 years. In underwriting home equity lines of credit, the Corporation evaluates both the value of the property securing the loan and the borrower’s financial ability to repay the loan as agreed. The ability to repay is determined by the borrower’s employment history, current financial condition, and credit background. Home equity lines of credit generally present a moderate level of risk due primarily to general economic conditions, as well as a continued weak housing market. Junior liens inherently have more credit risk by virtue of the fact that another financial institution may have a higher security position in the case of foreclosure liquidation of collateral to extinguish the debt. Generally, foreclosure actions could become more prevalent if the real estate market continues to be weak and property values deteriorate. Consumer Lending — The Corporation offers a variety of secured and unsecured consumer loans, including those for vehicles and mobile homes and loans secured by savings deposits. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. Consumer loan terms vary according to the type and value of collateral and the creditworthiness of the borrower. In underwriting consumer loans, a thorough analysis of the borrower’s financial ability to repay the loan as agreed is performed. The ability to repay is determined by the borrower’s employment history, current financial condition, and credit background. Consumer loans may entail greater credit risk than residential mortgage loans or home equity lines of credit, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus are more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans.
Acquired Loans	Acquired Loans Acquired Loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values using Level 3 inputs. Fair values are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, expected lifetime losses, environmental factors, collateral values, discount rates, expected payments and expected prepayments. Specifically, the Corporation has prepared three separate loan fair value adjustments that it believed a market participant might employ in estimating the entire fair value adjustment necessary under ASC 820-10 for the acquired loan portfolio. The three-separate fair valuation methodology employed are: 1) an interest rate loan fair value adjustment, 2) a general credit fair value adjustment, and 3) a specific credit fair value adjustment for purchased credit impaired loans subject to ASC 310-30 procedures. The carryover of allowance for loan losses related to acquired loans is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. The allowance for loan losses on acquired loans reflects only those losses incurred after acquisition and represents the present value of cash flows expected at acquisition that is no longer expected to be collected. Acquired loans are marked to fair value on the date of acquisition. In conjunction with the quarterly evaluation of the adequacy of the allowance for loan losses, the Corporation performs an analysis on acquired loans to determine whether or not there has been subsequent deterioration in relation to those loans. If deterioration has occurred, the Corporation will include these loans in the calculation of the allowance for loan losses after the initial valuation, and provide accordingly. Upon acquisition, in accordance with US GAAP, the Corporation has individually determined whether each acquired loan is within the scope of ASC 310-30. The Corporation’s senior lending management reviewed the accounting seller’s loan portfolio on a loan by loan basis to determine if any loans met the two-part definition of an impaired loan as defined by ASC 310-30: 1) Credit deterioration on the loan from its inception until the acquisition date, and 2) It is probable that not all of the contractual cash flows will be collected on the loan. Acquired ASC 310-20 loans, which are loans that did not meet the criteria above, were pooled into groups of similar loans based on various factors including borrower type, loan purpose, and collateral type. For these pools, the Corporation used certain loan information, including outstanding principal balance, estimated expected losses, weighted average maturity, weighted average margin, and weighted average interest rate along with estimated prepayment rates, expected lifetime losses, environment factors to estimate the expected cash flow for each loan pool. With regards to ASC 310-30 loans, for external disclosure purposes, the aggregate contractual cash flows less the aggregate expected cash flows resulted in a credit related non-accretable yield amount. The aggregate expected cash flows less the acquisition date fair value resulted in an accretable yield amount. The accretable yield reflects the contractual cash flows management expects to collect above the loan’s acquisition date fair value and will be recognized over the life of the loan on a level-yield basis as a component of interest income. Over the life of the acquired ASC 310-30 loan, the Corporation continues to estimate cash flows expected to be collected. Decreases in expected cash flows, other than from prepayments or rate adjustments, are recognized as impairments through a charge to the provision for credit losses resulting in an increase in the allowance for credit losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized on a prospective basis over the loan’s remaining life. Acquired ASC 310-30 loans that met the criteria for non-accrual of interest prior to acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if we can reasonably estimate the timing and amount of expected cash flows on such loans. Accordingly, we do not consider acquired contractually delinquent loans to be non-accruing and continue to recognize interest income on these loans using the accretion model. For loans acquired without evidence of credit quality deterioration, ACNB prepared the interest rate loan fair value and credit fair value adjustments. Loans were grouped into homogeneous pools by characteristics such as loan type, term, collateral, and rate. Market rates for similar loans were obtained from various internal and external data sources and reviewed by management for reasonableness. The average of these rates was used as the fair value interest rate a market participant would utilize. A present value approach was utilized to calculate the interest rate fair value discount of $2.6 million. Additionally, for loans acquired without credit quality deterioration, a credit fair value adjustment was calculated using a two-part credit fair value analysis: 1) expected lifetime credit migration losses; and 2) estimated fair value adjustment for certain qualitative factors. The expected lifetime losses were calculated using historical losses observed at the Bank, NWSB and peer banks. ACNB also estimated an environmental factor to apply to each loan type. The environmental factor represents potential discount which may arise due to general credit and economic factors. A credit fair value discount of $5.9 million was determined. Both the interest rate and credit fair value adjustments relate to loans acquired with evidence of credit quality deterioration will be substantially recognized as interest income on a level yield amortization method over the expected life of the loans.
Premises and Equipment	Premises and EquipmentLand is carried at cost. Buildings, furniture, fixtures, equipment and leasehold improvements are carried at cost, less accumulated depreciation. Depreciation is computed principally by the straight-line method over the assets’ estimated useful lives. Normally, a buildings useful life is 40 years, except for building remodels and additions, which are depreciated over fifteen years. Bank equipment, including furniture and fixtures, is normally depreciated over five - fifteen years depending upon the nature of the purchase. Maintenance and normal repairs are charged to expense when incurred while major additions and improvements are capitalized. Gains and losses on disposals are reflected in current operations. Amortization of leasehold improvements is computed by straight line over the shorter of the assets’ useful life or the related lease term.
Restricted Investment in Bank Stocks	Restricted Investment in Bank Stocks Restricted investment in bank stocks, which represents required investments in the common stock of correspondent banks, is carried at cost as of December 31, 2020 and 2019, and consists of common stock in the Atlantic Central Bankers Bank, Maryland Financial Bank, Community Bankers Bank and Federal Home Loan Bank (FHLB). Management evaluates the restricted investment in bank stocks for impairment in accordance with Accounting Standard Codification (ASC) Topic 942, Financial Services—Depository and Lending. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the correspondent bank as compared to the capital stock amount for the correspondent bank and the length of time this situation has persisted, (2) commitments by the correspondent bank to make payments required by law or regulation and the level of such payments in relation to the operating performance of the correspondent bank, (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the correspondent bank, and (4) the liquidity position of the correspondent bank.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. To fund the benefits under these plans, the Bank is the owner of single premium life insurance policies on participants in the nonqualified retirement plans. Investment in bank-owned life insurance policies was used to finance the nonqualified compensation plans and provide tax-exempt income to the Corporation. ASC Topic 715, Compensation—Retirement Benefits , requires a liability to be recorded during the service period when a split-dollar life insurance agreement continues after participants’ employment or retirement. The required accrued liability is based on either the post-employment benefit cost for continuing life insurance or based on the future death benefit depending on the contractual terms of the underlying agreement. The Corporation’s liability is based on the post-employment benefit cost for continuing life insurance. The Corporation incurred approximately $139,000 and $161,000 of expense in 2020 and 2019, respectively, related to these benefits.
Investments in Low-Income Housing Partnerships	Investments in Low-Income Housing Partnerships The Corporation’s investments in low-income housing partnerships are accounted for using the “equity method” prescribed by ASC Topic 323, Investments — Equity Method . In accordance with ASC Topic 740, Income Taxes , tax credits are recognized as they become available. Any residual loss is amortized as the tax credits are received.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Corporation accounts for its acquisitions using the acquisition accounting method required by ASC Topic 805, Business Combinations. Acquisition accounting requires the total purchase price to be allocated to the estimated fair values of assets and liabilities acquired, including certain intangible assets that must be recognized. Generally, this results in a residual amount in excess of the net fair values, which is recorded as goodwill. ASC Topic 350, Intangibles—Goodwill and Other, requires that goodwill is not amortized to expense, but rather that it be assessed or tested for impairment at least annually. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Corporation did not identify any impairment on RIG’s outstanding goodwill from its most recent testing, which was performed as of October 1, 2020. The Corporation did not identify any impairment on the Bank’s outstanding goodwill from its most recent qualitative assessment, which was completed as of December 31, 2020. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Other acquired intangible assets that have finite lives, such as core deposit intangibles, customer relationship intangibles and renewal lists, are amortized over their estimated useful lives and subject to periodic impairment testing. Core deposit intangibles are primarily amortized over ten years using accelerated methods. Customer renewal lists are amortized using the straight line method over their estimated useful lives which range from eight
Foreclosed Assets	Foreclosed AssetsAssets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value, less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are adjusted to the fair value, less costs to sell as necessary. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from foreclosed assets.
Income Taxes	Income Taxes The Corporation accounts for income taxes in accordance with income tax accounting guidance ASC Topic 740, Income Taxes . Current income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Corporation determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Corporation accounts for uncertain tax positions if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more-likely-than-not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. The Corporation recognizes interest and penalties on income taxes, if any, as a component of income tax expense.
Retirement Plan	Retirement Plan The compensation cost of an employee’s pension benefit is recognized on the projected unit credit method over the employee’s approximate service period. The aggregate cost method is utilized for funding purposes.
Stock-based Compensation	Stock-based Compensation The ACNB Corporation 2009 Restricted Stock plan expired by its own terms after 10 years on February 24, 2019. The purpose of this plan was to provide employees and directors of the Bank who have responsibility for its growth with additional incentives by allowing them to acquire ownership in the Corporation and, thereby, encouraging them to contribute to the success of the Corporation. As of December 31, 2020, 25,945 shares were issued under the plan and all shares are fully vested. No further shares may be issued under this restricted stock plan. The Corporation’s Registration Statement under the Securities Act of 1933 on Form S-8 for the ACNB Corporation 2009 Restricted Stock Plan was filed with the Securities and Exchange Commission on January 4, 2013. Post-Effective Amendment No. 1 to this Form S-8 was filed with the Commission on March 8, 2019, effectively transferring the 174,055 authorized, but not issued, shares under the ACNB Corporation 2009 Restricted Stock Plan to the ACNB Corporation 2018 Omnibus Stock Incentive Plan. On May 1, 2018, shareholders approved and ratified the ACNB Corporation 2018 Omnibus Stock Incentive Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of December 31, 2020, 35,587 shares were issued under this plan, of which 17,124 are fully vested and the remaining 18,463 will vest over the next two years. The Corporation’s Registration Statement under the Securities Act of 1933 of Form S-8 for the ACNB Corporation 2018 Omnibus Stock Incentive Plan was filed with the Securities and Exchange Commission on March 8, 2019. In addition, on March 8, 2019, the Corporation filed Post-Effective Amendment No. 1 to the Registration Statement on Form S-8 for the ACNB Corporation 2009 Restricted Stock Plan to add the ACNB Corporation 2018 Omnibus Stock Incentive Plan to the registration statement.
Net Income per Share	Net Income per Share The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 8,638,654 and 7,061,524 weighted average shares of common stock outstanding for 2020 and 2019, respectively. All outstanding unvested restricted stock awards that contain rights to nonforfeitable dividends are considered participating for this calculation.
Advertising Costs	Advertising Costs Costs of advertising, which are included in marketing expenses, are expensed when incurred.
Off-Balance Sheet Credit-Related Financial Instruments	Off-Balance Sheet Credit-Related Financial Instruments In the ordinary course of business, the Corporation has entered into commitments to extend credit, including commitments under commercial lines of credit, and standby letters of credit. Such financial instruments are recorded when they are funded.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated BALANCE — DECEMBER 31, 2020 $ 4,645 $ (10,283) $ (5,638) BALANCE — DECEMBER 31, 2019 $ 1,261 $ (7,114) $ (5,853)
Segment Reporting	Segment Reporting The Bank acts as an independent community financial services provider, which offers traditional banking and related financial services to individual, business, and government customers. Through its branch and automated teller machine networks, the Bank offers a full array of commercial and community financial services, including the taking of time, savings, and demand deposits; the making of commercial, consumer, and mortgage loans; and the providing of other financial services. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, community and mortgage banking operations of the Bank. As such, discrete financial information for commercial, community and mortgage banking operations is not available and segment reporting would not be meaningful. Please refer to Note S — “Segment and Related Information” for a discussion of insurance operations.
New Accounting Pronouncements	New Accounting Pronouncements On January 1, 2019, the Corporation adopted ASU 2016-02, Leases , and all subsequent amendments to the ASU (collectively “Topic 842”). From the lessee’s perspective, the new standard establishes a right-of-use (ROU) model that requires a lessee to record an ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases are classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement for a lessee. Under the optional transition method, only the most recent period presented reflects the adoption of Topic 842 and the comparative prior periods are reported under the previous guidance in Topic 840. The Corporation recorded a $4 million right-of-use asset and lease liability, which represents all of its operating lease commitments, based on the present value of committed lease payments. The ASU offers lessors a practical expedient that mirrors the practical expedient already provided to lessees in ASU 2016-02, Leases (Topic 842). The Corporation adopted the new practical expedient which will allow the Corporation to elect, by class of underlying asset, to not separate nonlease components from the associated lease component when specified conditions are met. Examples of nonlease components include equipment maintenance services, common area maintenance services in real estate, or other goods or services provided to the lessee apart from the right to use the underlying asset. The practical expedient must be applied consistently for all lease contracts. The effect on operations and capital adequacy was not material. On January 1, 2019, the Corporation adopted ASU 2017-08, Premium Amortization on Purchased Callable Debt Securities . The ASU shortens the amortization period for premiums on purchased callable debt securities to the earliest call date (i.e., yield-to-earliest call amortization), rather than amortizing over the full contractual term. The ASU does not change the accounting for securities held at a discount. The amendments apply to callable debt securities with explicit, noncontingent call features that are callable at fixed prices and on preset dates. If a security may be prepaid based upon prepayments of the underlying loans, not because the issuer exercised a date specific call option, it is excluded from the scope of the new standard. However, for instruments with contingent call features, once the contingency is resolved and the security is callable at a fixed price and preset date, the security is within the scope of the amendments. Further, the amendments apply to all premiums on callable debt securities, regardless of how they were generated. The amendments require companies to reset the effective yield using the payment terms of the debt security if the call option is not exercised on the earliest call date. If the security has additional future call dates, any excess of the amortized cost basis over the amount repayable by the issuer at the next call date should be amortized to the next call date. The adoption of this ASU did not have a material effect on the Corporation’s consolidated financial condition or results of operations. The Corporation adopted ASU 2018-09, Codification Improvements . The ASU contains various improvements to various topics in the codification, including clarification that an entity must disclose the required and actual amounts of regulatory capital for each measure of regulatory capital for which the entity must comply. The adoption of this ASU did not impact the Corporation’s consolidated financial condition or results of operations since the Corporation already discloses capital requirements within the Management’s Discussion and Analysis section of this Form 10-K. The Corporation early adopted ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement. This ASU removes, modifies and adds to existing fair value measurement disclosure requirements. The ASU would be effective for all entities in fiscal years beginning after December 15, 2019, including interim periods, which is first effective for calendar year entities in the March 31, 2020, interim financial statements. In addition, an entity may early adopt any of the removed or modified disclosures immediately and delay adoption of the new disclosures until the effective date. The adoption of this ASU did not have a material effect on the Corporation’s consolidated financial condition or results of operations. The Corporation adopted ASU 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Topic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans. The ASU removes the following disclosures: • the amounts in accumulated other comprehensive income that the entity expects to recognize in net periodic benefit cost during the next fiscal year; • the amount and timing of plan assets expected to be returned to the employer; and, • certain related party disclosures. The ASU clarifies the following disclosure requirements: • the projected benefit obligation (PBO) and fair value of plan assets for plans with PBOs in excess of plan assets must be disclosed; and, • the accumulated benefit obligation (ABO) and fair value of plan assets for plans with ABOs in excess of plan assets must be disclosed. The ASU adds the following disclosure requirements: • the weighted-average interest crediting rates for cash balance plans and other plans with promised interest crediting rates; and, • an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. The ASU is effective for public business entities in fiscal years ending after December 15, 2020. Early adoption is permitted. The Corporation is currently evaluating the impact this ASU will have on its consolidated financial condition or results of operations. ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires credit losses on most financial assets measured at amortized cost and certain other instruments to be measured using an expected credit loss model (referred to as the current expected credit loss (CECL) model). Under this model, entities will estimate credit losses over the entire contractual term of the instrument (considering estimated prepayments, but not expected extensions or modifications unless reasonable expectation of a troubled debt restructuring exists) from the date of initial recognition of that instrument. The ASU also replaces the current accounting model for purchased credit impaired loans and debt securities. The allowance for credit losses for purchased financial assets with a more-than insignificant amount of credit deterioration since origination (“PCD assets”), should be determined in a similar manner to other financial assets measured on an amortized cost basis. However, upon initial recognition, the allowance for credit losses is added to the purchase price (“gross up approach”) to determine the initial amortized cost basis. The subsequent accounting for PCD financial assets is the same expected loss model described above. Further, the ASU made certain targeted amendments to the existing impairment model for available-for-sale (AFS) debt securities. For an AFS debt security for which there is neither the intent nor a more-likely-than-not requirement to sell, an entity will record credit losses as an allowance rather than a write-down of the amortized cost basis. Certain incremental disclosures are required. Until recently, the new CECL standard was expected to become effective for the Corporation on January 1, 2020, and for interim periods within that year. In October 2019, FASB voted to delay implementation of the new CECL standard for certain companies, including those companies that qualify as a smaller reporting company under SEC rules, until January 1, 2023. The Corporation currently expects to continue to qualify as a smaller reporting company, based upon the current SEC definition, and as a result, will likely be able to defer implementation of the new CECL standard for a period of time. The Corporation did not early adopt as of January 1, 2020, but will continue to review factors that might indicate that the full deferral time period should not be used. The Corporation continues to evaluate the impact the CECL model will have on the accounting for credit losses, but the Corporation expects to recognize a one-time cumulative-effect adjustment to the allowance for loan losses as of the beginning of the first reporting period in which the new standard is effective, consistent with regulatory expectations set forth in interagency guidance issued at the end of 2016. The Corporation cannot yet determine the magnitude of any such one-time cumulative adjustment or of the overall impact of the new standard on its consolidated financial condition or results of operations. Management has developed a committee to address CECL and the committee is currently evaluating options to comply with the ASU in a timely manner. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) , an update to simplify accounting for income taxes by removing certain exceptions in Topic 740. In addition, ASU 2019-12 improves consistent application of other areas of guidance within Topic 740 by clarifying and amending existing guidance. The new guidance is effective for fiscal years beginning after December 15, 2020. The adoption of the new guidance is not expected to have a material effect on the Corporation’s consolidated financial condition or results of operations. ASU 2020-04 In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) . The amendments in this Update provide optional guidance for a limited time to ease the potential burden in accounting for or recognizing the effects of reference rate reform on financial reporting. ASU 2020-04 provides optional expedients and exceptions for applying GAAP to loan and lease agreements, derivative contracts, and other transactions affected by the anticipated transition away from LIBOR toward new interest rate benchmarks. For transactions that are modified because of reference rate reform and that meet certain scope guidance (i) modifications of loan agreements should be accounted for by prospectively adjusting the effective interest rate and the modification will be considered “minor” so that any existing unamortized origination fees/costs would carry forward and continue to be amortized and (ii) modifications of lease agreements should be accounted for as a continuation of the existing agreement with no reassessments of the lease classification and the discount rate or remeasurements of lease payments that otherwise would be required for modifications not accounted for as separate contracts. ASU 2020-04 is effective March 12, 2020 through December 31, 2022. An entity may elect to apply ASU 2020-04 for contract modifications as of January 1, 2020, or prospectively from a date within an interim period that includes or is subsequent to March 12, 2020, up to the date that the financial statements are available to be issued. The Corporation is currently evaluating the impact this ASU will have on its consolidated financial condition or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule Of Components Of The Accumulated Other Comprehensive Loss, Net Of Taxes	The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated BALANCE — DECEMBER 31, 2020 $ 4,645 $ (10,283) $ (5,638) BALANCE — DECEMBER 31, 2019 $ 1,261 $ (7,114) $ (5,853)

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2020
Investments, Debt and Equity Securities [Abstract]
Unrealized Gain (Loss) on Investments	Amortized cost and fair value at December 31, 2020 and 2019, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE December 31, 2020 U.S. Government and agencies $ 181,704 $ 2,117 $ 218 $ 183,603 Mortgage-backed securities, residential 105,327 3,529 34 108,822 State and municipal 35,930 561 7 36,484 Corporate bonds 8,784 41 16 8,809 $ 331,745 $ 6,248 $ 275 $ 337,718 December 31, 2019 U.S. Government and agencies $ 113,569 $ 849 $ 169 $ 114,249 Mortgage-backed securities, residential 64,699 980 87 65,592 State and municipal 10,940 70 14 10,996 $ 189,208 $ 1,899 $ 270 $ 190,837 SECURITIES HELD TO MATURITY December 31, 2020 Mortgage-backed securities, residential $ 10,294 $ 474 $ — $ 10,768 $ 10,294 $ 474 $ — $ 10,768 December 31, 2019 U.S. Government and agencies $ 4,000 $ 8 $ — $ 4,008 Mortgage-backed securities, residential 15,234 76 37 15,273 $ 19,234 $ 84 $ 37 $ 19,281 The fair value disclosures required by ASU 2016-01, Financial Instruments—Overall (Topic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities effective January 1, 2018, are as follows: In thousands Fair Value at January 1, 2020 Unrealized Unrealized Fair Value at December 31, 2020 December 31, 2020 CRA Mutual Fund $ 1,045 $ 25 $ 5 $ 1,065 Stock in other banks 1,318 — 213 1,105 $ 2,363 $ 25 $ 218 $ 2,170 In thousands Fair Value at January 1, 2019 Unrealized Unrealized Fair Value at December 31, 2019 December 31, 2019 CRA Mutual Fund $ 1,012 $ 33 $ — $ 1,045 Stock in other banks 827 234 — 1,061 $ 1,839 $ 267 $ — $ 2,106
Schedule of Unrealized Loss on Investments	The following table shows the Corporation’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2020 and 2019: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE December 31, 2020 U.S. Government and agencies $ 32,629 $ 218 $ — $ — $ 32,629 $ 218 Mortgage-backed securities, residential 10,458 34 — — 10,458 34 State and municipal 2,148 7 — — 2,148 7 Corporate bonds 1,514 16 — — 1,514 16 $ 46,749 $ 275 $ — $ — $ 46,749 $ 275 December 31, 2019 U.S. Government and agencies $ — $ — $ 47,425 $ 169 $ 47,425 $ 169 Mortgage-backed securities, residential 16,208 82 1,424 5 17,632 87 State and municipal 3,233 13 502 1 3,735 14 $ 19,441 $ 95 $ 49,351 $ 175 $ 68,792 $ 270 SECURITIES HELD TO MATURITY December 31, 2020 U.S. Government and agencies $ — $ — $ — $ — $ — $ — Mortgage-backed securities, residential — — — — — — $ — $ — $ — $ — $ — $ — December 31, 2019 Mortgage-backed security, residential $ 6,587 $ 24 $ 3,161 $ 13 $ 9,748 $ 37 $ 6,587 $ 24 $ 3,161 $ 13 $ 9,748 $ 37
Investments Classified by Contractual Maturity Date	Amortized cost and fair value at December 31, 2020, by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 61,958 $ 62,546 $ — $ — Over 1 year through 5 years 37,888 39,080 — — Over 5 years through 10 years 81,927 82,132 — — Over 10 years 44,645 45,138 — — Mortgage-backed securities, residential 105,327 108,822 10,294 10,768 $ 331,745 $ 337,718 $ 10,294 $ 10,768

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating	The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2020 and 2019: In thousands Pass Special Substandard Doubtful Total December 31, 2020 Originated Loans Commercial and industrial $ 270,047 $ 5,168 $ 2,688 $ — $ 277,903 Commercial real estate 414,538 54,122 10,463 — 479,123 Commercial real estate construction 39,462 1,746 — — 41,208 Residential mortgage 332,632 4,327 178 — 337,137 Home equity lines of credit 80,560 346 — — 80,906 Consumer 11,819 — — — 11,819 Total Originated Loans 1,149,058 65,709 13,329 — 1,228,096 Acquired Loans Commercial and industrial 38,882 1,893 1,476 — 42,251 Commercial real estate 245,597 16,706 3,201 — 265,504 Commercial real estate construction 10,300 2,394 — — 12,694 Residential mortgage 58,787 3,535 1,881 — 64,203 Home equity lines of credit 23,165 97 442 — 23,704 Consumer 1,330 — 2 — 1,332 Total Acquired Loans 378,061 24,625 7,002 — 409,688 Total Loans Commercial and industrial 308,929 7,061 4,164 — 320,154 Commercial real estate 660,135 70,828 13,664 — 744,627 Commercial real estate construction 49,762 4,140 — — 53,902 Residential mortgage 391,419 7,862 2,059 — 401,340 Home equity lines of credit 103,725 443 442 — 104,610 Consumer 13,149 — 2 — 13,151 Total Loans $ 1,527,119 $ 90,334 $ 20,331 $ — $ 1,637,784 In thousands Pass Special Substandard Doubtful Total December 31, 2019 Originated Loans Commercial and industrial $ 132,791 $ 12,249 $ 716 $ — $ 145,756 Commercial real estate 414,077 28,264 9,595 — 451,936 Commercial real estate construction 22,905 1,272 — — 24,177 Residential mortgage 364,814 6,279 251 — 371,344 Home equity lines of credit 92,372 627 83 — 93,082 Consumer 13,331 — — — 13,331 Total Originated Loans 1,040,290 48,691 10,645 — 1,099,626 Acquired Loans Commercial and industrial 3,007 374 178 — 3,559 Commercial real estate 100,199 11,537 3,376 — 115,112 Commercial real estate construction 1,542 697 — — 2,239 Residential mortgage 33,349 2,089 1,555 — 36,993 Home equity lines of credit 14,603 45 317 — 14,965 Consumer 107 — — — 107 Total Acquired Loans 152,807 14,742 5,426 — 172,975 Total Loans Commercial and industrial 135,798 12,623 894 — 149,315 Commercial real estate 514,276 39,801 12,971 — 567,048 Commercial real estate construction 24,447 1,969 — — 26,416 Residential mortgage 398,163 8,368 1,806 — 408,337 Home equity lines of credit 106,975 672 400 — 108,047 Consumer 13,438 — — — 13,438 Total Loans $ 1,193,097 $ 63,433 $ 16,071 $ — $ 1,272,601
Schedule Of Changes In Accretable Yields Of Acquired Loans	The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table. In thousands Year Ended December 31, 2020 Year Ended December 31, 2019 Balance at beginning of period $ 642 $ 891 Acquisitions of impaired loans 354 — Reclassification from non-accretable differences 311 492 Accretion to loan interest income (711) (741) Balance at end of period $ 596 $ 642
Impaired Loans By Loan Portfolio Class	The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2020 and 2019: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid December 31, 2020 Commercial and industrial $ 2,031 $ 2,031 $ 1,224 $ — $ — Commercial real estate 2,728 2,728 158 5,861 5,861 Commercial real estate construction — — — — — Residential mortgage — — — 101 101 Home equity lines of credit — — — — — Total $ 4,759 $ 4,759 $ 1,382 $ 5,962 $ 5,962 December 31, 2019 Commercial and industrial $ 65 $ 65 $ 42 $ — $ — Commercial real estate — — — 7,383 7,383 Commercial real estate construction — — — — — Residential mortgage — — — 171 171 Home equity lines of credit — — — 83 83 Total $ 65 $ 65 $ 42 $ 7,637 $ 7,637
Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class	The following table summarizes information in regards to average of impaired loans and related interest income by loan portfolio class: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest December 31, 2020 Commercial and industrial $ 441 $ — $ 9 $ — Commercial real estate 1,642 — 6,513 184 Commercial real estate construction — — 495 109 Residential mortgage — — 114 7 Home equity lines of credit — — 39 3 Total $ 2,083 $ — $ 7,170 $ 303 December 31, 2019 Commercial and industrial $ 27 $ — $ — $ — Commercial real estate — — 6,625 612 Commercial real estate construction — — — — Residential mortgage — — 422 8 Home equity lines of credit — — 35 — Total $ 27 $ — $ 7,082 $ 620
Nonaccrual Loans By Classes Of The Loan Portfolio	The following table presents nonaccrual loans by loan portfolio class as of December 31, 2020 and 2019, the table below excludes $6.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands 2020 2019 Commercial and industrial $ 2,031 $ 65 Commercial real estate 4,909 3,600 Commercial real estate construction — — Residential mortgage 101 171 Home equity lines of credit — 83 Total $ 7,041 $ 3,919
Loan Portfolio Summarized By The Past Due Status	The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2020 and 2019: In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2020 Originated Loans Commercial and industrial $ 1,432 $ — $ — $ 1,432 $ 276,471 $ 277,903 $ — Commercial real estate 133 2,463 1,631 4,227 474,896 479,123 — Commercial real estate construction — 76 — 76 41,132 41,208 — Residential mortgage 1,382 335 623 2,340 334,797 337,137 522 Home equity lines of credit 54 60 58 172 80,734 80,906 58 Consumer 98 51 — 149 11,670 11,819 — Total originated loans 3,099 2,985 2,312 8,396 1,219,700 1,228,096 580 Acquired Loans Commercial and industrial 122 231 — 353 41,898 42,251 — Commercial real estate 319 220 — 539 264,965 265,504 — Commercial real estate construction 42 — 97 139 12,555 12,694 97 Residential mortgage 834 349 146 1,329 62,874 64,203 146 Home equity lines of credit 196 — 32 228 23,476 23,704 32 Consumer — 16 — 16 1,316 1,332 — Total acquired loans 1,513 816 275 2,604 407,084 409,688 275 Total Loans Commercial and industrial 1,554 231 — 1,785 318,369 320,154 — Commercial real estate 452 2,683 1,631 4,766 739,861 744,627 — Commercial real estate construction 42 76 97 215 53,687 53,902 97 Residential mortgage 2,216 684 769 3,669 397,671 401,340 668 Home equity lines of credit 250 60 90 400 104,210 104,610 90 Consumer 98 67 — 165 12,986 13,151 — Total Loans $ 4,612 $ 3,801 $ 2,587 $ 11,000 $ 1,626,784 $ 1,637,784 $ 855 In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2019 Originated Loans Commercial and industrial $ 16 $ — $ 4 $ 20 $ 145,736 $ 145,756 $ 4 Commercial real estate 325 2,247 1,286 3,858 448,078 451,936 — Commercial real estate construction 78 — — 78 24,099 24,177 — Residential mortgage 1,625 949 1,232 3,806 367,538 371,344 1,061 Home equity lines of credit 141 77 — 218 92,864 93,082 — Consumer 38 8 19 65 13,266 13,331 19 Total originated loans 2,223 3,281 2,541 8,045 1,091,581 1,099,626 1,084 Acquired Loans Commercial and industrial — 23 — 23 3,536 3,559 — Commercial real estate 1,063 — — 1,063 114,049 115,112 — Commercial real estate construction — — — — 2,239 2,239 — Residential mortgage 293 257 120 670 36,323 36,993 120 Home equity lines of credit 236 93 15 344 14,621 14,965 15 Consumer — — — — 107 107 — Total acquired loans 1,592 373 135 2,100 170,875 172,975 135 Total Loans Commercial and industrial 16 23 4 43 149,272 149,315 4 Commercial real estate 1,388 2,247 1,286 4,921 562,127 567,048 — Commercial real estate construction 78 — — 78 26,338 26,416 — Residential mortgage 1,918 1,206 1,352 4,476 403,861 408,337 1,181 Home equity lines of credit 377 170 15 562 107,485 108,047 15 Consumer 38 8 19 65 13,373 13,438 19 Total Loans $ 3,815 $ 3,654 $ 2,676 $ 10,145 $ 1,262,456 $ 1,272,601 $ 1,219
Allowance For Loan Losses And Recorded Investment In Financing Receivables	The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total December 31, 2020 Allowance for loan losses Beginning balance- January 1, 2020 $ 2,400 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,835 Charge-offs (2,107) (675) — — — (205) — (2,987) Recoveries 83 96 — 1 29 29 — 238 Provisions 3,661 3,455 205 839 45 174 761 9,140 Ending balance- December 31, 2020 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Ending balance: individually evaluated for impairment $ 1,224 $ 158 $ — $ — $ — $ — $ — $ 1,382 Ending balance: collectively evaluated for impairment $ 2,813 $ 9,411 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 18,844 Loans receivables Ending balance $ 320,154 $ 744,627 $ 53,902 $ 401,340 $ 104,610 $ 13,151 $ — $ 1,637,784 Ending balance: individually evaluated for impairment $ 2,031 $ 8,589 $ — $ 101 $ — $ — $ — $ 10,721 Ending balance: collectively evaluated for impairment $ 318,123 $ 736,038 $ 53,902 $ 401,239 $ 104,610 $ 13,151 $ — $ 1,627,063 December 31, 2019 Allowance for loan losses Beginning balance- January 1, 2019 $ 2,597 $ 6,208 $ 203 $ 2,814 $ 611 $ 692 $ 839 $ 13,964 Charge-offs (163) (78) — (173) (301) (202) — (917) Recoveries 66 10 — 37 12 63 — 188 Provisions (100) 553 95 (123) 297 97 (219) 600 Ending balance- December 31, 2019 $ 2,400 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,835 Ending balance: individually evaluated for impairment $ 42 $ — $ — $ — $ — $ — $ — $ 42 Ending balance: collectively evaluated for impairment $ 2,358 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,793 Loans receivables Ending balance $ 149,315 $ 567,048 $ 26,416 $ 408,337 $ 108,047 $ 13,438 $ — $ 1,272,601 Ending balance: individually evaluated for impairment $ 65 $ 7,383 $ — $ 171 $ 83 $ — $ — $ 7,702 Ending balance: collectively evaluated for impairment $ 149,250 $ 559,665 $ 26,416 $ 408,166 $ 107,964 $ 13,438 $ — $ 1,264,899
Schedule of actual loan modifications	Details with respect to actual loan modifications are as follows: Type of Loans Number of Loans Deferral Period Balance Percentage of Capital Commercial Purpose 38 Up to 6 months $ 35,464,419 13.75 % Consumer Purpose 10 Up to 6 months 658,736 0.26 48 $ 36,123,155 The following table provides information with respect to the Corporation’s Commercial loans by industry at December 31, 2020 that may have suffered, or are expected to suffer, greater losses as a result of COVID-19. Type of Loans Number of Loans Balance Percentage of Total Loan Portfolio Percentage of Capital Lessors of Commercial Real Estate 7 $ 7,165,485 0.44 % 2.78 % Lessors of Residential Real Estate 1 18,066 0.00 0.01 Hospitality Industry (Hotels/Bed & Breakfast) 7 18,394,377 1.12 7.13 Food Services Industry 3 4,535,983 0.28 1.76 Other 20 5,350,508 0.33 2.07 38 $ 35,464,419 2.17 % 13.75 %

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Premises and equipment	Premises and equipment at December 31 were as follows: In thousands 2020 2019 Land $ 8,104 $ 5,050 Buildings and improvements 33,485 27,915 Furniture and equipment 16,466 14,562 Construction in process 25 928 58,080 48,455 Accumulated depreciation (25,067) (22,731) $ 33,013 $ 25,724

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2020
Interest-bearing Deposit Liabilities [Abstract]
Schedule Of Deposits	Deposits were comprised of the following as of December 31: In thousands 2020 2019 Non-interest bearing demand $ 556,666 $ 314,377 Interest bearing demand 291,271 152,275 Savings 860,930 537,755 Time certificates of deposit of $250,000 or less 376,488 339,876 Time certificates of deposit greater than $250,000 100,170 67,977 $ 2,185,525 $ 1,412,260
Schedule Of Maturities Of Time Certificates Of Deposits	Scheduled maturities of time certificates of deposit at December 31, 2020, were as follows: Years Ending In thousands 2021 $ 364,184 2022 76,924 2023 14,527 2024 10,685 2025 10,338 $ 476,658

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Supplemental Balance Sheet Information	The following right-of-use assets and lease liabilities are reported within the consolidated statements of condition as follows: In thousands December 31, 2020 Operating Leases: Right of use assets $ 3,145 Lease liabilities 3,138 In thousands December 31, 2019 Operating Leases: Right of use assets $ 3,502 Lease liabilities 3,502 Supplemental balance sheet information related to leases was as follows for the year ended December 31, 2020: Operating Leases: Weighted average remaining lease term 7.0 years Weighted average discount rate 5.63 %
Future Minimum Rental Payments	The following summarizes the remaining scheduled future minimum lease payments for operating leases as of December 31, 2020: Years Ending In thousands 2021 $ 805 2022 646 2023 560 2024 540 2025 518 Thereafter 1,260 Total minimum lease payments 4,329 Less: Amount representing interest (1) 1,191 Present value of net minimum lease payments $ 3,138 (1) Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate.

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Short-term Debt	Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2020 2019 Dollars in thousands Amount Rate Amount Rate FHLB overnight advance $ — — % $ — — % Securities sold under repurchase agreements 38,464 0.12 33,435 0.12 $ 38,464 0.12 % $ 33,435 0.12 %
Offsetting Liabilities	The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2020 and 2019: Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2020 Repurchase agreements Commercial customers and government entities (a) $ 38,464 $ — $ 38,464 $ (38,464) $ — $ — December 31, 2019 Repurchase agreements Commercial customers and government entities (a) $ 33,435 $ — $ 33,435 $ (33,435) $ — $ — (a) As of December 31, 2020 and 2019, the fair value of securities pledged in connection with repurchase agreements was $54,680,000 and $34,582,000, respectively.
Schedule of Maturities of Long-term Debt	A summary of long-term debt as of December 31 is as follows: 2020 2019 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2020 $ — — % $ 20,000 1.87 % 2021 22,716 2.10 % 22,716 2.10 % 2022 11,000 2.69 % 11,000 2.69 % 2023 5,000 2.60 % 5,000 2.60 % Loan payable to local bank 1,329 5.51 % 1,830 4.50 % Loan payable to local bank — — % 750 4.50 % Loan payable variable rate 2,700 3.22 % — — % Trust preferred subordinated debt 5,000 6.39 % 5,000 6.39 % Trust preferred subordinated debt 6,000 1.69 % — — % $ 53,745 2.76 % $ 66,296 2.58 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of income tax expense for the years ended December 31, 2020 and 2019, are as follows: In thousands 2020 2019 Federal: Current $ 4,672 $ 5,169 Deferred (1,121) 122 3,551 5,291 State: Current 805 338 Deferred (48) 16 757 354 $ 4,308 $ 5,645
Schedule of Reconciliations of the Statutory Federal Income Tax	Reconciliations of the statutory federal income tax to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2020 and 2019, are as follows: Percentage of Income 2020 2019 Federal income tax at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 2.6 % 1.0 % Tax-exempt income (2.0) % (1.5) % Earnings on investment in bank-owned life insurance (1.3) % (0.8) % Rehabilitation and low-income housing credits (1.1) % (1.0) % Reduction of federal tax rate — % — % Other (0.1) % 0.5 % 19.1 % 19.2 %
Components of Deferred Tax Assets and Liabilities	Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2020 2019 Deferred tax assets: Allowance for loan losses $ 4,367 $ 2,995 Available for sale securities — — Accrued deferred compensation 1,053 941 Pension 2,939 2,033 Deferred loan fees 634 — Other-than-temporary impairment 43 43 Nonaccrual interest 359 194 Deferred director fees 766 664 Acquisition accounting (501) 377 Other 1,747 604 11,407 7,851 Deferred tax liabilities: Deferred loan fees — 94 Available for sale securities 1,328 391 Prepaid pension benefit cost 4,207 4,154 Prepaid expenses 130 129 Accumulated depreciation 555 221 Goodwill/intangibles 1,259 1,181 7,479 6,170 Net Deferred Tax Asset included in Other Assets $ 3,928 $ 1,681

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis	For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at December 31, 2020 and 2019, are as follows: Fair Value Measurements at December 31, 2020 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 183,603 $ — $ 183,603 $ — Mortgage-backed securities, residential 108,822 — 108,822 — State and municipal 36,484 — 36,484 — Corporate bonds 8,809 — 8,809 — Total securities available for sale Recurring $ 337,718 $ — $ 337,718 $ — Equity securities with readily determinable fair values Recurring $ 2,170 $ 2,170 $ — $ — Collateral dependent impaired loans Non-recurring $ 7,498 $ — $ — $ 7,498 Fair Value Measurements at December 31, 2019 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 114,249 $ — $ 114,249 $ — Mortgage-backed securities, residential 65,592 — 65,592 — State and municipal 10,996 — 10,996 — Total securities available for sale Recurring $ 190,837 $ — $ 190,837 $ — Equity securities with readily determinable fair values Recurring $ 2,106 $ 2,106 $ — $ — Collateral dependent impaired loans Non-recurring $ 3,806 $ — $ — $ 3,806
Fair Value Inputs, Assets, Quantitative Information	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average December 31, 2020 Impaired loans $ 7,498 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (52) % December 31, 2019 Impaired loans $ 3,806 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (15) % (1) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal.
Fair Value, by Balance Sheet Grouping	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2020: December 31, 2020 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 23,739 $ 23,739 $ 12,436 $ 11,303 $ — Interest-bearing deposits in banks 375,613 375,613 375,613 — — Equity securities available for sale 2,170 2,170 2,170 — — Investment securities available for sale 337,718 337,718 — 337,718 — Investment securities held to maturity 10,294 10,768 — 10,768 — Loans held for sale 11,034 11,034 — 11,034 — Loans, less allowance for loan losses 1,617,558 1,662,342 — — 1,662,342 Accrued interest receivable 6,950 6,950 — 6,950 — Restricted investment in bank stocks 2,942 2,942 — 2,942 — Financial liabilities: Demand deposits and savings 1,708,868 1,708,868 — 1,708,868 — Time deposits 476,657 481,138 — 481,138 — Short-term borrowings 38,464 38,464 — 38,464 — Long-term borrowings 42,745 43,669 — 43,669 — Trust preferred subordinated debt 11,000 9,902 — 9,902 — Accrued interest payable 1,434 1,434 — 1,434 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2019: December 31, 2019 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 16,878 $ 16,878 $ 9,542 $ 7,336 $ — Interest-bearing deposits in banks 97,478 97,478 97,478 — — Equity securities available for sale 2,106 2,106 2,106 — — Investment securities available for sale 190,837 190,837 — 190,837 — Investment securities held to maturity 19,234 19,281 — 19,281 — Loans held for sale 2,406 2,406 — 2,406 — Loans, less allowance for loan losses 1,258,766 1,263,014 — — 1,263,014 Accrued interest receivable 4,368 4,368 — 4,368 — Restricted investment in bank stocks 3,644 3,644 — 3,644 — Financial liabilities: Demand deposits and savings 1,004,407 1,004,407 — 1,004,407 — Time deposits 407,853 409,426 — 409,426 — Short-term borrowings 33,435 33,435 — 33,435 — Long-term borrowings 61,296 61,965 — 61,965 — Trust preferred subordinated debt 5,000 4,711 — 4,711 — Accrued interest payable 2,676 2,676 — 2,676 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2020
Postemployment Benefits [Abstract]
Schedule of Benefit Plan Funded Status	A measurement date of December 31 has been used for the fiscal years ended December 31, 2020 and 2019. In thousands 2020 2019 Change in benefit obligation: Benefit obligation at beginning of year $ 34,534 $ 30,338 Service cost 751 696 Interest cost 1,080 1,213 Actuarial loss 4,405 3,603 Benefits paid (1,358) (1,316) Projected benefit obligation at end of year 39,412 34,534 Change in plan assets: Fair value of plan assets at beginning of year 44,292 39,680 Actual return on plan assets 2,403 5,928 Employer contribution — — Benefits paid (1,358) (1,316) Fair value of plan assets at end of year 45,337 44,292 Funded Status, included in other assets $ 5,925 $ 9,758 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 13,221 $ 9,147 Prior service cost — — Total included in accumulated other comprehensive loss (pretax) $ 13,221 $ 9,147
Components Of Net Periodic Benefit Costs (Income)	The components of net periodic benefit (income) cost related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2020 2019 Components of net periodic benefit cost (income): Service cost $ 751 $ 696 Interest cost 1,080 1,213 Expected return on plan assets (2,746) (2,549) Recognized net actuarial loss 675 850 Amortization of prior service cost — — Net Periodic Benefit (Income) Cost (240) 210 Net loss 4,749 224 Amortization of net loss (675) (850) Amortization of prior service cost — — Total recognized in other comprehensive loss (income) $ 4,074 $ (626) Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss $ 3,834 $ (416)
Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit Cost (Income)	For the years ended December 31, 2020 and 2019, the assumptions used to determine the benefit obligation are as follows: 2020 2019 Discount rate 2.45 % 3.20 % Rate of compensation increase 3.50 % 3.50 % For the years ended December 31, 2020 and 2019, the assumptions used to determine the net periodic benefit cost (income) are as follows: 2020 2019 Discount rate 3.20 % 4.10 % Expected long-term rate of return on plan assets 6.75 % 6.75 % Rate of compensation increase 3.50 % 3.50 %
Schedule of Accumulated and Projected Benefit Obligations	The Corporation’s comparison of obligations to plan assets at December 31, 2020 and 2019 are as follows: In thousands 2020 2019 Projected benefit obligation $ 39,412 $ 34,534 Accumulated benefit obligation 37,522 33,080 Fair value of plan assets at measurement date 45,337 44,292
Future Benefit Payments	Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2021 $ 1,730 2022 1,720 2023 1,840 2024 1,890 2025 1,920 2026 - 2030 9,800
Pension Plan Weighted-Average Assets' Allocations	The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2020 and 2019, are as follows: 2020 2019 Equity securities 45 % 45 % Debt securities 42 % 42 % Real estate 13 % 13 % 100 % 100 %
Fair Value Measurements	Fair value measurements at December 31, 2020, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 24,542 $ 1,963 $ 22,579 $ — Debt securities 14,568 — 14,568 — Real estate 6,227 — 6,227 — Fair value measurements at December 31, 2019, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 20,098 $ 2,854 $ 17,244 $ — Debt securities 18,516 — 18,516 — Real estate 5,678 — 5,678 —

STOCKHOLDERS' EQUITY AND REGU_2

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2020
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
The Actual and Required Capital Amounts and Ratios	The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy To be Well Dollars in thousands Amount Ratio Amount (1) Ratio (1) Amount Ratio CORPORATION As of December 31, 2020 Tier 1 leverage ratio (to average assets) $ 224,605 8.90 % $ ≥100,892 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 224,605 13.68 ≥73,873 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 224,605 13.68 ≥98,498 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 244,831 14.91 ≥131,330 ≥8.0 N/A N/A As of December 31, 2019 Tier 1 leverage ratio (to average assets) $ 176,403 10.19 % $ ≥69,239 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 176,403 14.50 ≥54,759 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 176,403 14.50 ≥73,012 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 190,319 15.64 ≥97,349 ≥8.0 N/A N/A BANK As of December 31, 2020 Tier 1 leverage ratio (to average assets) $ 226,800 9.01 % $ ≥100,654 ≥4.0% $ ≥ 125,818 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 226,800 13.86 ≥73,638 ≥4.5 106,366 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 226,800 13.86 ≥98,184 ≥6.0 130,912 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 247,119 15.10 ≥130,912 ≥8.0 163,640 ≥10.0 As of December 31, 2019 Tier 1 leverage ratio (to average assets) $ 171,179 9.93 % $ ≥68,982 ≥4.0% $ ≥86,228 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 171,179 14.13 ≥54,514 ≥4.5 ≥78,742 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 171,179 14.13 ≥72,685 ≥6.0 ≥96,913 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 185,095 15.28 ≥96,913 ≥8.0 ≥121,142 ≥10.0 (1) Amounts and ratios do not include capital conservation buffer.

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)	12 Months Ended
	Dec. 31, 2020
Risks and Uncertainties [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2020 2019 Commitments to extend credit $ 367,561 $ 319,681 Standby letters of credit 8,105 6,584

ACNB CORPORATION (PARENT COMP_2

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Statements of Condition	December 31, In thousands 2020 2019 ASSETS Cash $ 6,397 $ 6,828 Investment in banking subsidiary 252,107 176,689 Investment in other subsidiaries 11,141 10,473 Securities and other assets 2,203 1,558 Receivable from banking subsidiary 1,251 812 Total Assets $ 273,099 $ 196,360 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ 15,029 $ 6,830 Other liabilities 98 14 Stockholders’ equity 257,972 189,516 Total Liabilities and Stockholders’ Equity $ 273,099 $ 196,360
Statements of Income	Years Ended December 31, In thousands 2020 2019 Dividends from banking subsidiary $ 8,685 $ 6,920 Other income 83 282 8,768 7,202 Expenses 1,845 1,739 6,923 5,463 Income tax benefit 587 501 7,510 5,964 Equity in undistributed earnings of subsidiaries 10,884 17,757 Net Income $ 18,394 $ 23,721 Comprehensive Income $ 18,609 $ 27,085
Statements of Cash Flows	Years Ended December 31, In thousands 2020 2019 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 18,394 $ 23,721 Equity in undistributed earnings of subsidiaries (10,884) (17,757) Increase in receivable from banking subsidiary (439) (294) Gain on equity securities 213 — Other 647 (57) Net Cash Provided by Operating Activities 7,931 5,613 CASH FLOWS FROM INVESTING ACTIVITIES — — Net Cash Used in Investing Activities — — CASH FLOWS USED IN FINANCING ACTIVITIES Repayments on long-term debt (501) (470) Proceeds from issuance of common stock 824 1,214 Dividends paid (8,685) (6,920) Net Cash Used in Financing Activities (8,362) (6,176) Net Decrease in Cash and Cash Equivalents (431) (563) CASH AND CASH EQUIVALENTS — BEGINNING 6,828 7,391 CASH AND CASH EQUIVALENTS — ENDING $ 6,397 $ 6,828 Transactions related to acquisition Increase in assets and liabilities: Securities $ (257) $ — Other assets (733) — Trust preferred debentures 6,000 — Long term borrowings 2,700 — Common shares issued 57,280 —

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Carrying Value And Accumulated Amortization Of The Intangible Assets (RIG Customer Lists and New Windsor Core Deposit Intangibles)	The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: 2020 2019 Dollars in thousands Gross Accumulated Amortization Gross Accumulated Amortization RIG amortized intangible assets $ 10,428 $ 7,152 $ 9,890 $ 6,869 New Windsor core deposit intangibles 2,418 1,341 2,418 1,012 FCBI core deposit intangibles 3,560 648 — — $ 16,406 $ 9,141 $ 12,308 $ 7,881
Expected Amortization Expense	Amortization of the intangible assets for the five years subsequent to December 31, 2020, is expected to be as follows: Years Ending In thousands 2021 $ 1,164 2022 1,056 2023 947 2024 830 2025 707 Thereafter 2,561 $ 7,265

SEGMENT AND RELATED INFORMATI_2

SEGMENT AND RELATED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Information	Segment information for 2020 and 2019 is as follows: In thousands Banking Insurance Total 2020 Net interest income and other income from external customers $ 87,244 $ 5,758 $ 93,002 Income before income taxes 21,778 924 22,702 Total assets 2,541,559 13,803 2,555,362 Capital expenditures 1,018 30 1,048 2019 Net interest income and other income from external customers $ 71,713 $ 5,874 $ 77,587 Income before income taxes 27,870 1,496 29,366 Total assets 1,707,653 12,600 1,720,253 Capital expenditures 1,367 57 1,424

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Purchase price consideration in common stock	The following table summarizes the consideration paid for FCBI and the fair value of assets acquired and liabilities assumed as of the acquisition date: Purchase Price Consideration in Common Stock FCBI shares outstanding 1,601,764 Shares paid in cash for fractional shares 150.88 Cash consideration (per share) $ 36.43 Cash portion of purchase price (cash payout of stock options and cash in lieu of fractional shares) $ 100,798 FCBI shares outstanding 1,601,764 Shares paid stock consideration 1,601,613 Exchange ratio 0.9900 Total ACNB shares issued 1,585,597 ACNB’s share price for purposes of calculation $ 36.34 Equity portion of purchase price $ 57,620,595 Cost of shares owned by buyer $ 187,200 Total consideration paid $ 57,908,593 Allocation of Purchase Price In thousands Total Purchase Price $ 57,909 Fair Value of Assets Acquired Cash and cash equivalents 35,262 Investment securities 22,167 Loans held for sale 4,050 Loans 329,312 Restricted stock 1,141 Premises and equipment 10,959 Core deposit intangible asset 3,560 Other assets 14,446 Total assets 420,897 Fair Value of Liabilities Assumed Non-interest bearing deposits 103,492 Interest bearing deposits 270,566 Subordinated debt 6,000 Long term borrowings 3,450 Other liabilities 2,008 Total liabilities 385,516 Net Assets Acquired 35,381 Goodwill Recorded in Acquisition $ 22,528
Fair value adjustments	The table below illustrates the fair value adjustments made to the amortized cost basis in order to present a fair value of the loans acquired. The credit adjustment on purchased credit impaired loans is derived in accordance with ASC 310-30 and represents the portion of the loan balances that has been deemed uncollectible based on the Corporation’s expectations of future cash flows for each respective loan. In thousands Gross amortized cost basis at January 11, 2020 $ 339,577 Interest rate fair value adjustment on pools of homogeneous loans (2,632) Credit fair value adjustment on pools of homogeneous loans (5,931) Credit fair value adjustment on purchased credit impaired loans (1,702) Fair value of acquired loans at January 11, 2020 $ 329,312
Acquired purchased credit impaired loans receivable	The following table presents the acquired purchased credit impaired loans receivable at the Acquisition Date: In thousands Contractual principal and interest at acquisition $ 4,289 Nonaccretable difference (2,361) Expected cash flows at acquisition 1,928 Accretable yield (354) Fair value of purchased impaired loans $ 1,574
Pro forma results	The following table presents certain pro forma information as if FCBI had been acquired on September 30, 2019. These results combine the historical results of the Corporation in the Corporation’s Consolidated Statements of Income and, while certain adjustments were made for the estimated impact of certain fair value adjustments and other acquisition-related activity, they are not indicative of what would have occurred had the acquisition taken place on September 30, 2019. In particular, no adjustments have been made to eliminate the amount of FCBI’s provision for loan losses that would not have been necessary had the acquired loans been recorded at fair value as of September 30, 2019. The Corporation expects to achieve further operating cost savings and other business synergies as a result of the acquisition which are not reflected in the pro forma amounts below: In thousands For the Nine Months Ended September 30, 2019 Total revenues (net interest income plus non-interest income) $ 72,281 Net Income 22,138

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	Jan. 11, 2020USD ($)bank	Feb. 24, 2019	Dec. 31, 2020USD ($)bankshares	Dec. 31, 2019USD ($)shares	Mar. 08, 2019shares	Mar. 20, 2018shares	Feb. 24, 2009shares
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations, ACNB | bank			21
Assets Held-in-trust			$ 436,700,000	$ 389,000,000
Total Loans Receivable			$ 1,637,784,000	1,272,601,000
Number of minimum months for corporation to order updated valuation			18 months
Interest rate fair value discount	$ (2,600,000)		$ 2,600,000
Credit fair value discount	$ (5,300,000)		5,900,000
Post-employment benefit cost for continuing life insurance			139,000	161,000
Foreclosed assets held for resale			$ 0	$ 364,000
2009 Restricted Stock Plan, number of shares authorized, but not issued (in shares) | shares					174,055
Weighted average number of shares outstanding, basic | shares			8,638,654	7,061,524
Right of use assets			$ 3,145,000	$ 3,502,000
Lease liabilities			3,138,000	3,502,000
Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Compensation expense			517,000	495,000
Credit Concentration Risk
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable			$ 358,663,000
Concentration Risk, Percentage			21.90%
Residential Mortgage and Commercial Loans
Summary of Significant Accounting Policies [Line Items]
Threshold period past due to discontinue accrual interest on financing receivable			90 days
Consumer
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable			$ 13,151,000	13,438,000
Threshold period past due for charge off of financing receivable			120 days
Commercial real estate
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable			$ 744,627,000	567,048,000
Commercial real estate | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term			20 years
Loan-to-value ratio (no greater than)			80.00%
Residential Mortgage
Summary of Significant Accounting Policies [Line Items]
Loan-to-value ratio that requires private mortgage insurance (in excess of)			80.00%
Foreclosed assets held for resale				$ 83,000
Residential Mortgage | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term			30 years
Loan-to-value ratio (no greater than)			80.00%
Home Equity Line of Credit | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term			20 years
Loan-to-value ratio (no greater than)			90.00%
Buildings
Summary of Significant Accounting Policies [Line Items]
Useful life			40 years
Building Remodels and Additions
Summary of Significant Accounting Policies [Line Items]
Useful life			15 years
Furniture and equipment | Minimum
Summary of Significant Accounting Policies [Line Items]
Useful life			5 years
Furniture and equipment | Maximum
Summary of Significant Accounting Policies [Line Items]
Useful life			15 years
New Windsor
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations acquired | bank			7
Frederick County Bancorp, Inc.
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations acquired | bank	5		5
Interest rate fair value discount	$ 2,632,000
Credit fair value discount	$ 5,931,000
Core Deposits
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life			10 years
Core Deposits | Frederick County Bancorp, Inc.
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life	10 years
Customer Lists | Minimum
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life			8 years
Customer Lists | Maximum
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life			15 years
Accounting Standards Update 2016-02
Summary of Significant Accounting Policies [Line Items]
Right of use assets			$ 4,000,000
Lease liabilities			$ 4,000,000
ACNB Corporation 2009 Restricted Stock Plan
Summary of Significant Accounting Policies [Line Items]
2009 Restricted Stock plan, expiration period		10 years
Awards authorized (in shares) | shares							200,000
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Shares issued under plan since inception (in shares) | shares			25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Summary of Significant Accounting Policies [Line Items]
Awards authorized (in shares) | shares						400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Shares issued under plan since inception (in shares) | shares			35,587
Shares fully vested (in shares) | shares			17,124
Non-vested number of shares (in shares) | shares			18,463
Vesting period (in years)			2 years
Real Estate
Summary of Significant Accounting Policies [Line Items]
Threshold period past due for Corporation to order updated valuation on financing receivable			90 days
Number of previous months with no updated valuation completed for Corporation to update validation			12 months
Number of maximum days of loan being classified as impaired for Corporation to order third party valuation			30 days

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Components Of The Accumulated Other Comprehensive Income, Net Of Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Loss [Line Items]
Components of accumulated other comprehensive loss	$ 257,972	$ 189,516	$ 168,137
Unrealized Gains on Securities
Accumulated Other Comprehensive Loss [Line Items]
Components of accumulated other comprehensive loss	4,645	1,261
Pension Liability
Accumulated Other Comprehensive Loss [Line Items]
Components of accumulated other comprehensive loss	(10,283)	(7,114)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss [Line Items]
Components of accumulated other comprehensive loss	$ (5,638)	$ (5,853)	$ (9,217)

RESTRICTIONS ON CASH AND DUE _2

RESTRICTIONS ON CASH AND DUE FROM BANKS (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Restricted Cash and Investments [Abstract]
Compensating Balance Amount	$ 0	$ 2,276
Average Compensating Balance Amount	$ 850	$ 2,228

SECURITIES (Unrealized Gain (Lo

SECURITIES (Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	$ 331,745	$ 189,208
Securities Available for sale, Gross Unrealized Gains	6,248	1,899
Securities Available for sale, Gross Unrealized Losses	275	270
Securities Available for sale, Fair Value	337,718	190,837
Securities Held to maturity, Amortized Cost	10,294	19,234
Securities Held to maturity, Gross Unrealized Gains	474	84
Securities Held to maturity, Gross Unrealized Losses	0	37
Securities held to maturity, fair value	10,768	19,281
U.S. Government and agencies
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	181,704	113,569
Securities Available for sale, Gross Unrealized Gains	2,117	849
Securities Available for sale, Gross Unrealized Losses	218	169
Securities Available for sale, Fair Value	183,603	114,249
Securities Held to maturity, Amortized Cost		4,000
Securities Held to maturity, Gross Unrealized Gains		8
Securities Held to maturity, Gross Unrealized Losses	0	0
Securities held to maturity, fair value		4,008
Mortgage-backed securities, residential
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	105,327	64,699
Securities Available for sale, Gross Unrealized Gains	3,529	980
Securities Available for sale, Gross Unrealized Losses	34	87
Securities Available for sale, Fair Value	108,822	65,592
Securities Held to maturity, Amortized Cost	10,294	15,234
Securities Held to maturity, Gross Unrealized Gains	474	76
Securities Held to maturity, Gross Unrealized Losses	0	37
Securities held to maturity, fair value	10,768	15,273
State and municipal
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	35,930	10,940
Securities Available for sale, Gross Unrealized Gains	561	70
Securities Available for sale, Gross Unrealized Losses	7	14
Securities Available for sale, Fair Value	36,484	$ 10,996
Corporate bonds
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	8,784
Securities Available for sale, Gross Unrealized Gains	41
Securities Available for sale, Gross Unrealized Losses	16
Securities Available for sale, Fair Value	$ 8,809

SECURITIES (Schedule of Require

SECURITIES (Schedule of Required Fair Value Disclosures for Equity Securities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	$ 2,106	$ 1,839
Fair value at beginning of period, including equity securities acquired in business combination		2,363
Unrealized Gains	25	267
Unrealized Losses	218	0
Fair Value at end of period	2,170	2,106
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	1,045	1,012
Fair value at beginning of period, including equity securities acquired in business combination		1,045
Unrealized Gains	25	33
Unrealized Losses	5	0
Fair Value at end of period	1,065	1,045
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	1,061	827
Fair value at beginning of period, including equity securities acquired in business combination		1,318
Unrealized Gains	0	234
Unrealized Losses	213	0
Fair Value at end of period	$ 1,105	$ 1,061

SECURITIES (Schedule of Unreali

SECURITIES (Schedule of Unrealized Loss on Investments) (Details) $ in Thousands	Dec. 31, 2020USD ($)Security	Dec. 31, 2019USD ($)
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	$ 46,749	$ 19,441
Securities Available for sale, Less than 12 Months: Unrealized Losses	275	95
Securities Available for sale, 12 Months or More: Fair Value	0	49,351
Securities Available for sale, 12 Months or More: Unrealized Losses	0	175
Securities Available for sale, Total: Fair Value	46,749	68,792
Securities Available for sale, Total Unrealized Loss	275	270
Securities Held to maturity, Less than 12 Months: Fair Value	0	6,587
Securities Held to maturity, Less than 12 Months: Unrealized Losses	0	24
Securities Held to maturity, 12 Months or More, Fair Value	0	3,161
Securities Held to maturity, 12 Months or More, Unrealized Losses	0	13
Securities Held to maturity, Total: Fair Value	0	9,748
Securities Held to maturity, Total Unrealized Losses	0	37
U.S. Government and agencies
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	32,629	0
Securities Available for sale, Less than 12 Months: Unrealized Losses	218	0
Securities Available for sale, 12 Months or More: Fair Value	0	47,425
Securities Available for sale, 12 Months or More: Unrealized Losses	0	169
Securities Available for sale, Total: Fair Value	32,629	47,425
Securities Available for sale, Total Unrealized Loss	218	169
Securities Held to maturity, Less than 12 Months: Fair Value	0
Securities Held to maturity, Less than 12 Months: Unrealized Losses	0
Securities Held to maturity, 12 Months or More, Fair Value	0
Securities Held to maturity, 12 Months or More, Unrealized Losses	0
Securities Held to maturity, Total: Fair Value	0
Securities Held to maturity, Total Unrealized Losses	$ 0	0
Available for sale securities in unrealized loss positions | Security	14
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	3.00%
Available for sale securities in unrealized loss positions for 12 months or more | Security	0
Mortgage-backed securities, residential
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	$ 10,458	16,208
Securities Available for sale, Less than 12 Months: Unrealized Losses	34	82
Securities Available for sale, 12 Months or More: Fair Value	0	1,424
Securities Available for sale, 12 Months or More: Unrealized Losses	0	5
Securities Available for sale, Total: Fair Value	10,458	17,632
Securities Available for sale, Total Unrealized Loss	34	87
Securities Held to maturity, Less than 12 Months: Fair Value	0	6,587
Securities Held to maturity, Less than 12 Months: Unrealized Losses	0	24
Securities Held to maturity, 12 Months or More, Fair Value	0	3,161
Securities Held to maturity, 12 Months or More, Unrealized Losses	0	13
Securities Held to maturity, Total: Fair Value	0	9,748
Securities Held to maturity, Total Unrealized Losses	$ 0	37
Available for sale securities in unrealized loss positions | Security	9
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	1.00%
Available for sale securities in unrealized loss positions for 12 months or more | Security	0
State and municipal
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	$ 2,148	3,233
Securities Available for sale, Less than 12 Months: Unrealized Losses	7	13
Securities Available for sale, 12 Months or More: Fair Value	0	502
Securities Available for sale, 12 Months or More: Unrealized Losses	0	1
Securities Available for sale, Total: Fair Value	2,148	3,735
Securities Available for sale, Total Unrealized Loss	$ 7	$ 14
Available for sale securities in unrealized loss positions | Security	3
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	2.00%
Available for sale securities in unrealized loss positions for 12 months or more | Security	0
Corporate bonds
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	$ 1,514
Securities Available for sale, Less than 12 Months: Unrealized Losses	16
Securities Available for sale, 12 Months or More: Fair Value	0
Securities Available for sale, 12 Months or More: Unrealized Losses	0
Securities Available for sale, Total: Fair Value	1,514
Securities Available for sale, Total Unrealized Loss	$ 16
Available for sale securities in unrealized loss positions | Security	2
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	3.00%

SECURITIES (Investments Classif

SECURITIES (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Schedule of Investments [Line Items]
Available for sale Securities, Amortized Cost, 1 year or less	$ 61,958
Available for sale Securities, Fair Value, 1 year or less	62,546
Available for sale Securities, Amortized Cost, Over 1 year through 5 years	37,888
Available for sale Securities, Fair Value, Over 1 year through 5 years	39,080
Available for sale Securities, Amortized Cost, Over 5 years through 10 years	81,927
Available for sale Securities, Fair Value, Over 5 years through 10 years	82,132
Available for sale Securities, Amortized Cost, Over 10 years	44,645
Available for sale Securities, Fair Value, Over 10 years	45,138
Securities Available for sale, Amortized Cost	331,745	$ 189,208
Available for sale Securities, Fair Value	337,718	190,837
Held to maturity Securities, Amortized Cost, 1 year or less	0
Held to maturity Securities, Fair Value, 1 year or less	0
Held to maturity Securities, Amortized Cost, Over 1 year through 5 years	0
Held to maturity Securities, Fair Value, Over 1 year through 5 years	0
Held to maturity Securities, Amortized Cost, Over 5 years through 10 years	0
Held to maturity Securities, Fair Value, Over 5 years through 10 years	0
Held to maturity Securities, Amortized Cost, Over 10 years	0
Held to maturity Securities, Fair Value, Over 10 years	0
Securities Held to maturity, Amortized Cost	10,294	19,234
Investment securities held to maturity	10,768	19,281
Mortgage-backed securities, residential
Schedule of Investments [Line Items]
Available for sale Securities, Amortized Cost, without a Single Maturity Date	105,327
Available for sale Securities, Fair Value, without a Single Maturity Date	108,822
Securities Available for sale, Amortized Cost	105,327	64,699
Available for sale Securities, Fair Value	108,822	65,592
Held to maturity Securities, Debt Maturities, without Single Maturity Date, Net Carrying Amount	10,294
Held to maturity Securities, Debt Maturities, without Single Maturity Date, Fair Value	10,768
Securities Held to maturity, Amortized Cost	10,294	15,234
Investment securities held to maturity	$ 10,768	$ 15,273

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Carrying value of securities pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes	$ 301,201,000	$ 162,946,000

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES (Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 1,637,784	$ 1,272,601
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	320,154	149,315
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	744,627	567,048
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	53,902	26,416
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	401,340	408,337
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	104,610	108,047
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	13,151	13,438
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,527,119	1,193,097
Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	308,929	135,798
Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	660,135	514,276
Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	49,762	24,447
Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	391,419	398,163
Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	103,725	106,975
Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	13,149	13,438
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	90,334	63,433
Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	7,061	12,623
Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	70,828	39,801
Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	4,140	1,969
Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	7,862	8,368
Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	443	672
Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	20,331	16,071
Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	4,164	894
Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	13,664	12,971
Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	2,059	1,806
Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	442	400
Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	2	0
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Doubtful | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,228,096	1,099,626
Originated Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	277,903	145,756
Originated Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	479,123	451,936
Originated Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	41,208	24,177
Originated Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	337,137	371,344
Originated Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	80,906	93,082
Originated Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	11,819	13,331
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,149,058	1,040,290
Originated Loans | Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	270,047	132,791
Originated Loans | Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	414,538	414,077
Originated Loans | Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	39,462	22,905
Originated Loans | Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	332,632	364,814
Originated Loans | Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	80,560	92,372
Originated Loans | Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	11,819	13,331
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	65,709	48,691
Originated Loans | Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	5,168	12,249
Originated Loans | Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	54,122	28,264
Originated Loans | Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,746	1,272
Originated Loans | Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	4,327	6,279
Originated Loans | Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	346	627
Originated Loans | Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	13,329	10,645
Originated Loans | Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	2,688	716
Originated Loans | Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	10,463	9,595
Originated Loans | Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	178	251
Originated Loans | Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	83
Originated Loans | Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Originated Loans | Doubtful | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	409,688	172,975
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	42,251	3,559
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	265,504	115,112
Acquired Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	12,694	2,239
Acquired Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	64,203	36,993
Acquired Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	23,704	14,965
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,332	107
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	378,061	152,807
Acquired Loans | Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	38,882	3,007
Acquired Loans | Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	245,597	100,199
Acquired Loans | Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	10,300	1,542
Acquired Loans | Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	58,787	33,349
Acquired Loans | Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	23,165	14,603
Acquired Loans | Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,330	107
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	24,625	14,742
Acquired Loans | Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,893	374
Acquired Loans | Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	16,706	11,537
Acquired Loans | Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	2,394	697
Acquired Loans | Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	3,535	2,089
Acquired Loans | Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	97	45
Acquired Loans | Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	7,002	5,426
Acquired Loans | Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,476	178
Acquired Loans | Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	3,201	3,376
Acquired Loans | Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,881	1,555
Acquired Loans | Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	442	317
Acquired Loans | Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	2	0
Acquired Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	0	0
Acquired Loans | Doubtful | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES (Schedule of Change in Accretable Yields of Acquired Loans) (Details) - Acquired Loans Accounted For Under ASC 310-30 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Balance at beginning of period	$ 642	$ 891
Acquisitions of impaired loans	354	0
Reclassification from non-accretable differences	311	492
Accretion to loan interest income	(711)	(741)
Balance at end of period	$ 596	$ 642

LOANS AND ALLOWANCE FOR LOAN _5

LOANS AND ALLOWANCE FOR LOAN LOSSES (Impaired Loans By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	$ 4,759	$ 65
Impaired Loans with Allowance, Unpaid Principal Balance	4,759	65
Impaired Loans with Allowance, Related Allowance	1,382	42
Impaired Loans with No Allowance, Recorded Investment	5,962	7,637
Impaired Loans with No Allowance, Unpaid Principal Balance	5,962	7,637
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	2,031	65
Impaired Loans with Allowance, Unpaid Principal Balance	2,031	65
Impaired Loans with Allowance, Related Allowance	1,224	42
Impaired Loans with No Allowance, Recorded Investment	0	0
Impaired Loans with No Allowance, Unpaid Principal Balance	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	2,728	0
Impaired Loans with Allowance, Unpaid Principal Balance	2,728	0
Impaired Loans with Allowance, Related Allowance	158	0
Impaired Loans with No Allowance, Recorded Investment	5,861	7,383
Impaired Loans with No Allowance, Unpaid Principal Balance	5,861	7,383
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	0	0
Impaired Loans with No Allowance, Unpaid Principal Balance	0	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	101	171
Impaired Loans with No Allowance, Unpaid Principal Balance	101	171
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	0	83
Impaired Loans with No Allowance, Unpaid Principal Balance	$ 0	$ 83

LOANS AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES (Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	$ 2,083	$ 27
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	7,170	7,082
Impaired Loans with No Allowance, Interest Income	303	620
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	441	27
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	9	0
Impaired Loans with No Allowance, Interest Income	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	1,642	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	6,513	6,625
Impaired Loans with No Allowance, Interest Income	184	612
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	495	0
Impaired Loans with No Allowance, Interest Income	109	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	114	422
Impaired Loans with No Allowance, Interest Income	7	8
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	39	35
Impaired Loans with No Allowance, Interest Income	$ 3	$ 0

LOANS AND ALLOWANCE FOR LOAN _7

LOANS AND ALLOWANCE FOR LOAN LOSSES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)applicationloan	Dec. 31, 2019USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest lost on nonaccrual loans	$ 379,000	$ 249,000
Aggregate amount of loans with related parties	5,215,000	5,016,000
New loans or advances extended to related parties	710,000
Repayments on loans or advances to related parties	511,000
Troubled debt restructured loans, balance	3,807,000	3,974,000
Recognized loan fee income	$ 78,967,000	$ 63,653,000
CARES Act
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of loans with temporary modifications | loan	48
Troubled debt restructured loans, balance	$ 36,123,155
Number of applications | application	1,440
Total amount under PPP (up to)	$ 160,857,603
Projected fee income	6,000,000
Recognized loan fee income	$ 2,875,000

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES (Nonaccrual Loans By Classes Of The Loan Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Purchase credit impaired loans, net of unamortized fair value adjustments	$ 6,000
Total nonaccrual loans	7,041	$ 3,919
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	2,031	65
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	4,909	3,600
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	0	0
Residential mortgage
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	101	171
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 0	$ 83

LOANS AND ALLOWANCE FOR LOAN _9

LOANS AND ALLOWANCE FOR LOAN LOSSES (Troubled Debt Restructurings) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Contract	Dec. 31, 2019USD ($)Contract
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	$ 3,807,000	$ 3,974,000
Number of troubled debt restructured loan paid off | Contract		1
Number of loans which has periodic late payments | Contract	1
Mortgage loans in process of foreclosure	$ 391,000	$ 822,000
Entity Loan Modification Program
Financing Receivable, Troubled Debt Restructuring [Line Items]
Proceeds from paid off troubled debt restructured loans		2,198,000
Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	127,000	191,000
Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	$ 3,680,000	$ 3,783,000

LOANS AND ALLOWANCE FOR LOAN_10

LOANS AND ALLOWANCE FOR LOAN LOSSES (Loan Portfolio Summarized By The Past Due Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 11,000	$ 10,145
Current	1,626,784	1,262,456
Total Loans Receivable	1,637,784	1,272,601
Loans Receivable Greater than 90 Days and Accruing	855	1,219
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	4,612	3,815
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,801	3,654
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,587	2,676
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	1,785	43
Current	318,369	149,272
Total Loans Receivable	320,154	149,315
Loans Receivable Greater than 90 Days and Accruing	0	4
Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,554	16
Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	231	23
Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	4
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	4,766	4,921
Current	739,861	562,127
Total Loans Receivable	744,627	567,048
Loans Receivable Greater than 90 Days and Accruing	0	0
Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	452	1,388
Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,683	2,247
Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,631	1,286
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Total Past Due	215	78
Current	53,687	26,338
Total Loans Receivable	53,902	26,416
Loans Receivable Greater than 90 Days and Accruing	97	0
Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	42	78
Commercial real estate construction | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	76	0
Commercial real estate construction | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	97	0
Residential mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due	3,669	4,476
Current	397,671	403,861
Total Loans Receivable	401,340	408,337
Loans Receivable Greater than 90 Days and Accruing	668	1,181
Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,216	1,918
Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	684	1,206
Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	769	1,352
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total Past Due	400	562
Current	104,210	107,485
Total Loans Receivable	104,610	108,047
Loans Receivable Greater than 90 Days and Accruing	90	15
Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	250	377
Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	60	170
Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	90	15
Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	165	65
Current	12,986	13,373
Total Loans Receivable	13,151	13,438
Loans Receivable Greater than 90 Days and Accruing	0	19
Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	98	38
Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	67	8
Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	19
Originated Loans
Financing Receivable, Past Due [Line Items]
Total Past Due	8,396	8,045
Current	1,219,700	1,091,581
Total Loans Receivable	1,228,096	1,099,626
Loans Receivable Greater than 90 Days and Accruing	580	1,084
Originated Loans | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,099	2,223
Originated Loans | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,985	3,281
Originated Loans | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,312	2,541
Originated Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	1,432	20
Current	276,471	145,736
Total Loans Receivable	277,903	145,756
Loans Receivable Greater than 90 Days and Accruing	0	4
Originated Loans | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,432	16
Originated Loans | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Originated Loans | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	4
Originated Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	4,227	3,858
Current	474,896	448,078
Total Loans Receivable	479,123	451,936
Loans Receivable Greater than 90 Days and Accruing	0	0
Originated Loans | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	133	325
Originated Loans | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,463	2,247
Originated Loans | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,631	1,286
Originated Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Total Past Due	76	78
Current	41,132	24,099
Total Loans Receivable	41,208	24,177
Loans Receivable Greater than 90 Days and Accruing	0	0
Originated Loans | Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	78
Originated Loans | Commercial real estate construction | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	76	0
Originated Loans | Commercial real estate construction | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Originated Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due	2,340	3,806
Current	334,797	367,538
Total Loans Receivable	337,137	371,344
Loans Receivable Greater than 90 Days and Accruing	522	1,061
Originated Loans | Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,382	1,625
Originated Loans | Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	335	949
Originated Loans | Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	623	1,232
Originated Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total Past Due	172	218
Current	80,734	92,864
Total Loans Receivable	80,906	93,082
Loans Receivable Greater than 90 Days and Accruing	58	0
Originated Loans | Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	54	141
Originated Loans | Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	60	77
Originated Loans | Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	58	0
Originated Loans | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	149	65
Current	11,670	13,266
Total Loans Receivable	11,819	13,331
Loans Receivable Greater than 90 Days and Accruing	0	19
Originated Loans | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	98	38
Originated Loans | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	51	8
Originated Loans | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	19
Acquired Loans
Financing Receivable, Past Due [Line Items]
Total Past Due	2,604	2,100
Current	407,084	170,875
Total Loans Receivable	409,688	172,975
Loans Receivable Greater than 90 Days and Accruing	275	135
Acquired Loans | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,513	1,592
Acquired Loans | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	816	373
Acquired Loans | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	275	135
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	353	23
Current	41,898	3,536
Total Loans Receivable	42,251	3,559
Loans Receivable Greater than 90 Days and Accruing	0	0
Acquired Loans | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	122	0
Acquired Loans | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	231	23
Acquired Loans | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	539	1,063
Current	264,965	114,049
Total Loans Receivable	265,504	115,112
Loans Receivable Greater than 90 Days and Accruing	0	0
Acquired Loans | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	319	1,063
Acquired Loans | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	220	0
Acquired Loans | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Total Past Due	139	0
Current	12,555	2,239
Total Loans Receivable	12,694	2,239
Loans Receivable Greater than 90 Days and Accruing	97	0
Acquired Loans | Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	42	0
Acquired Loans | Commercial real estate construction | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | Commercial real estate construction | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	97	0
Acquired Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Total Past Due	1,329	670
Current	62,874	36,323
Total Loans Receivable	64,203	36,993
Loans Receivable Greater than 90 Days and Accruing	146	120
Acquired Loans | Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	834	293
Acquired Loans | Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	349	257
Acquired Loans | Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	146	120
Acquired Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total Past Due	228	344
Current	23,476	14,621
Total Loans Receivable	23,704	14,965
Loans Receivable Greater than 90 Days and Accruing	32	15
Acquired Loans | Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	196	236
Acquired Loans | Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	93
Acquired Loans | Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	32	15
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	16	0
Current	1,316	107
Total Loans Receivable	1,332	107
Loans Receivable Greater than 90 Days and Accruing	0	0
Acquired Loans | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	16	0
Acquired Loans | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN_11

LOANS AND ALLOWANCE FOR LOAN LOSSES (Allowance For Loan Losses And Recorded Investment In Financing Receivables) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	$ 13,835,000	$ 13,964,000
Charge-offs	(2,987,000)	(917,000)
Recoveries	238,000	188,000
Provisions	9,140,000	600,000
Allowance for Loan Losses, Ending Balance	20,226,000	13,835,000
Ending balance: individually evaluated for impairment	1,382,000	42,000
Ending balance: collectively evaluated for impairment	18,844,000	13,793,000
Loans receivables, Ending Balance	1,637,784,000	1,272,601,000
Loans receivables: Ending balance: individually evaluated for impairment	10,721,000	7,702,000
Loans receivables: Ending balance: collectively evaluated for impairment	1,627,063,000	1,264,899,000
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	2,400,000	2,597,000
Charge-offs	(2,107,000)	(163,000)
Recoveries	83,000	66,000
Provisions	3,661,000	(100,000)
Allowance for Loan Losses, Ending Balance	4,037,000	2,400,000
Ending balance: individually evaluated for impairment	1,224,000	42,000
Ending balance: collectively evaluated for impairment	2,813,000	2,358,000
Loans receivables, Ending Balance	320,154,000	149,315,000
Loans receivables: Ending balance: individually evaluated for impairment	2,031,000	65,000
Loans receivables: Ending balance: collectively evaluated for impairment	318,123,000	149,250,000
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	6,693,000	6,208,000
Charge-offs	(675,000)	(78,000)
Recoveries	96,000	10,000
Provisions	3,455,000	553,000
Allowance for Loan Losses, Ending Balance	9,569,000	6,693,000
Ending balance: individually evaluated for impairment	158,000	0
Ending balance: collectively evaluated for impairment	9,411,000	6,693,000
Loans receivables, Ending Balance	744,627,000	567,048,000
Loans receivables: Ending balance: individually evaluated for impairment	8,589,000	7,383,000
Loans receivables: Ending balance: collectively evaluated for impairment	736,038,000	559,665,000
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	298,000	203,000
Charge-offs	0	0
Recoveries	0	0
Provisions	205,000	95,000
Allowance for Loan Losses, Ending Balance	503,000	298,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	503,000	298,000
Loans receivables, Ending Balance	53,902,000	26,416,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	53,902,000	26,416,000
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	2,555,000	2,814,000
Charge-offs	0	(173,000)
Recoveries	1,000	37,000
Provisions	839,000	(123,000)
Allowance for Loan Losses, Ending Balance	3,395,000	2,555,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	3,395,000	2,555,000
Loans receivables, Ending Balance	401,340,000	408,337,000
Loans receivables: Ending balance: individually evaluated for impairment	101,000	171,000
Loans receivables: Ending balance: collectively evaluated for impairment	401,239,000	408,166,000
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	619,000	611,000
Charge-offs	0	(301,000)
Recoveries	29,000	12,000
Provisions	45,000	297,000
Allowance for Loan Losses, Ending Balance	693,000	619,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	693,000	619,000
Loans receivables, Ending Balance	104,610,000	108,047,000
Loans receivables: Ending balance: individually evaluated for impairment	0	83,000
Loans receivables: Ending balance: collectively evaluated for impairment	104,610,000	107,964,000
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	650,000	692,000
Charge-offs	(205,000)	(202,000)
Recoveries	29,000	63,000
Provisions	174,000	97,000
Allowance for Loan Losses, Ending Balance	648,000	650,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	648,000	650,000
Loans receivables, Ending Balance	13,151,000	13,438,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	13,151,000	13,438,000
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	620,000	839,000
Charge-offs	0	0
Recoveries	0	0
Provisions	761,000	(219,000)
Allowance for Loan Losses, Ending Balance	1,381,000	620,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	1,381,000	620,000
Loans receivables, Ending Balance	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN_12

LOANS AND ALLOWANCE FOR LOAN LOSSES (Schedule of Actual Loan Modifications) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)loan	Dec. 31, 2019USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Balance	$ 3,807,000	$ 3,974,000
CARES Act
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	48
Balance	$ 36,123,155
Commercial and industrial | CARES Act
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	38
Deferral Period (up to)	6 months
Balance	$ 35,464,419
Percentage of Capital	13.75%
Consumer | CARES Act
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of Loans | loan	10
Deferral Period (up to)	6 months
Balance	$ 658,736
Percentage of Capital	0.26%

LOANS AND ALLOWANCE FOR LOAN_13

LOANS AND ALLOWANCE FOR LOAN LOSSES (Schedule of Expected Commercial Loan Modifications) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Contract
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	38
Balance of loans expected to be modified | $	$ 35,464,419
Percentage of Loan Portfolio	2.17%
Percentage of Capital	13.75%
Lessors of Commercial Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	7
Balance of loans expected to be modified | $	$ 7,165,485
Percentage of Loan Portfolio	0.44%
Percentage of Capital	2.78%
Lessors of Residential Real Estate
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	1
Balance of loans expected to be modified | $	$ 18,066
Percentage of Loan Portfolio	0.00%
Percentage of Capital	0.01%
Hospitality Industry (Hotels/Bed & Breakfast)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	7
Balance of loans expected to be modified | $	$ 18,394,377
Percentage of Loan Portfolio	1.12%
Percentage of Capital	7.13%
Food Services Industry
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	3
Balance of loans expected to be modified | $	$ 4,535,983
Percentage of Loan Portfolio	0.28%
Percentage of Capital	1.76%
Other
Financing Receivable, Troubled Debt Restructuring [Line Items]
Number of loans expected to be modified | Contract	20
Balance of loans expected to be modified | $	$ 5,350,508
Percentage of Loan Portfolio	0.33%
Percentage of Capital	2.07%

PREMISES AND EQUIPMENT (Table)

PREMISES AND EQUIPMENT (Table) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 58,080	$ 48,455
Accumulated depreciation	(25,067)	(22,731)
Premises and equipment, net	33,013	25,724
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	8,104	5,050
Buildings and improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	33,485	27,915
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	16,466	14,562
Construction in process
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 25	$ 928

PREMISES AND EQUIPMENT (Narrati

PREMISES AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,387	$ 2,076

INVESTMENTS IN LOW-INCOME HOU_2

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Partnership	Dec. 31, 2019USD ($)
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
Number of limited partnerships in low-income properties | Partnership	3
Investments in low-income housing partnerships | $	$ 1,380	$ 1,506

DEPOSITS (Schedule Of Deposits)

DEPOSITS (Schedule Of Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Interest-bearing Deposit Liabilities [Abstract]
Non-interest bearing demand	$ 556,666	$ 314,377
Interest bearing demand	291,271	152,275
Savings	860,930	537,755
Time certificates of deposit of $250,000 or less	376,488	339,876
Time certificates of deposit greater than $250,000	100,170	67,977
Total Deposits	2,185,525	$ 1,412,260
Time certificate of deposits, threshold amount	$ 250

DEPOSITS (Schedule Of Maturitie

DEPOSITS (Schedule Of Maturities Of Time Certificates Of Deposits) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Interest-bearing Deposit Liabilities [Abstract]
2021	$ 364,184
2022	76,924
2023	14,527
2024	10,685
2025	10,338
Time Deposits	$ 476,658

LEASE COMMITMENTS (Supplemental

LEASE COMMITMENTS (Supplemental Balance Sheet Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating Leases: Right of use asset	$ 3,145	$ 3,502
Operating Leases: Lease liabilities	$ 3,138	$ 3,502
Operating Leases: Weighted average remaining lease term	7 years
Operating Leases: Weighted average discount rate, Percent	5.63%

LEASE COMMITMENTS (Future Minim

LEASE COMMITMENTS (Future Minimum Rental Payments) (Details) - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2021		$ 805
2022		646
2023		560
2024		540
2025		518
Thereafter		1,260
Total minimum lease payments		4,329
Amount representing interest	[1]	1,191
Present value of net minimum lease payments		$ 3,138	$ 3,502
[1]	Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate.

LEASE COMMITMENTS (Narrative) (

LEASE COMMITMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Rental expense	$ 1,024,000	$ 883,000
Total rental income	$ 84,000	$ 94,000

BORROWINGS (Schedule of Short-t

BORROWINGS (Schedule of Short-term Debt) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Short-term Debt [Line Items]
Amount	$ 38,464,000	$ 33,435,000
Rate	0.12%	0.12%
Federal Home Loan Bank Stock	$ 2,529,000
Line of Credit Facility, Current Borrowing Capacity	29,000,000
FHLB overnight advance
Short-term Debt [Line Items]
Amount	$ 0	$ 0
Rate	0.00%	0.00%
Securities Sold under Agreements to Repurchase
Short-term Debt [Line Items]
Amount	$ 38,464,000	$ 33,435,000
Rate	0.12%	0.12%

BORROWINGS (Offsetting Liabilit

BORROWINGS (Offsetting Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Offsetting Liabilities [Line Items]
Fair value of securities pledged in connection with repurchase agreements	$ 54,680	$ 34,582
Commercial Customers and Government Entities
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	38,464	33,435
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	38,464	33,435
Gross Amounts Not Offset in the Statements of Condition, Financial Instruments	(38,464)	(33,435)
Gross Amounts Not Offset in the Statements of Condition, Cash Collateral Pledged	0	0
Net Amount	$ 0	$ 0

BORROWINGS (Schedule of Maturit

BORROWINGS (Schedule of Maturities of Long-term Debt) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
FHLB fixed-rate advances maturing within one year of balance sheet date, Amount	$ 22,716,000	$ 20,000,000
FHLB fixed-rate advances maturing within one year of balance sheet date, Rate	2.10%	1.87%
FHLB fixed-rate advances maturing from one to two years of balance sheet date, Amount	$ 11,000,000	$ 22,716,000
FHLB fixed-rate advances maturing from one to two years from balance sheet date, Rate	2.69%	2.10%
FHLB fixed-rate advances maturing from two to three years from balance sheet date, Amount	$ 5,000,000	$ 11,000,000
FHLB fixed-rate advances maturing from two to three years from balance sheet date, Rate	2.60%	2.69%
FHLB fixed-rate advances maturing from three to four years from balance sheet date, Amount		$ 5,000,000
FHLB fixed-rate advances maturing from three to four years from balance sheet date, Rate		2.60%
Long-term debt	$ 53,745,000	$ 66,296,000
Long-term debt, Rate	2.76%	2.58%
Maximum borrowings from FHLB	$ 847,881,000
Available borrowings from FHLB	791,915,000
Loan payable to local bank, 4.5% | Loan payable to local bank
Debt Instrument [Line Items]
Long-term debt	$ 1,329,000	$ 1,830,000
Effective rate, percentage	5.51%	4.50%
Contractual rate	4.50%
Period of fixed interest rate	5 years
Loan payable to local bank, 5.25% | Loan payable to local bank
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 750,000
Loan payable variable rate, FCBI | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt	$ 2,700,000	$ 0
Effective rate, percentage	3.22%	0.00%
Contractual rate	3.25%
Trust Preferred Subordinated Debt, NWSB | Trust preferred subordinated debt
Debt Instrument [Line Items]
Long-term debt	$ 5,000,000	$ 5,000,000
Effective rate, percentage	6.39%	6.39%
Contractual rate	6.39%
Trust preferred subordinated debt issued	$ 5,000,000
Trust Preferred Subordinated Debt, FCBI | Trust preferred subordinated debt
Debt Instrument [Line Items]
Long-term debt	$ 6,000,000	$ 0
Effective rate, percentage	1.69%	0.00%
Trust preferred subordinated debt issued	$ 6,000,000
Wall Street Journal Prime Rate | Loan payable to local bank, 5.25% | Loan payable to local bank
Debt Instrument [Line Items]
Effective rate, percentage	0.00%	4.50%
Basis spread on prime rate, percentage	0.25%
London Interbank Offered Rate (LIBOR) | Trust Preferred Subordinated Debt, FCBI | Trust preferred subordinated debt
Debt Instrument [Line Items]
Contractual rate	1.94338%
Basis spread on prime rate, percentage	1.63%

REGULATORY RESTRICTIONS ON DI_2

REGULATORY RESTRICTIONS ON DIVIDENDS (Narrative) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Undistributed earnings of the Bank available for distribution as dividends without prior regulatory approval	$ 42,296

INCOME TAXES (Schedule of Compo

INCOME TAXES (Schedule of Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Federal:
Current	$ 4,672	$ 5,169
Deferred	(1,121)	122
Federal Income Tax Expense, Total	3,551	5,291
State:
Current	805	338
Deferred	(48)	16
State Income Tax Expense, Total	757	354
Income Tax Expense, Total	$ 4,308	$ 5,645

INCOME TAXES (Schedule of Recon

INCOME TAXES (Schedule of Reconciliations of the Statutory Federal Income Tax) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal income tax at statutory rate	21.00%	21.00%
State income taxes, net of federal benefit	2.60%	1.00%
Tax-exempt income	(2.00%)	(1.50%)
Earnings on investment in bank-owned life insurance	(1.30%)	(0.80%)
Rehabilitation and low-income housing credits	(1.10%)	(1.00%)
Reduction of federal tax rate	0.00%	0.00%
Other	(0.10%)	0.50%
Effective Income Tax Rate, Total	19.10%	19.20%

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Rehabilitation and Low-Income Housing Income Tax Credits	$ 259	$ 281

INCOME TAXES (Components of Def

INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Allowance for loan losses	$ 4,367	$ 2,995
Available for sale securities	0	0
Accrued deferred compensation	1,053	941
Pension	2,939	2,033
Deferred loan fees	634	0
Other-than-temporary impairment	43	43
Nonaccrual interest	359	194
Deferred director fees	766	664
Acquisition accounting	(501)	377
Other	1,747	604
Deferred tax assets: Total	11,407	7,851
Deferred tax liabilities:
Deferred loan fees	0	94
Available for sale securities	1,328	391
Prepaid pension benefit cost	4,207	4,154
Prepaid expenses	130	129
Accumulated depreciation	555	221
Goodwill/intangibles	1,259	1,181
Deferred tax liabilities: Total	7,479	6,170
Net Deferred Tax Asset included in Other Assets	$ 3,928	$ 1,681

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value Measurements, Recurring and Nonrecurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 337,718	$ 190,837
Equity securities with readily determinable fair values	2,170	2,106	$ 1,839
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	337,718	190,837
Equity securities with readily determinable fair values	2,170	2,106
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Equity securities with readily determinable fair values	2,170	2,106
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	337,718	190,837
Equity securities with readily determinable fair values	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Equity securities with readily determinable fair values	0	0
U.S. Government and agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	183,603	114,249
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	108,822	65,592
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	36,484	10,996
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	8,809
Recurring | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	337,718	190,837
Equity securities with readily determinable fair values	2,170	2,106
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Equity securities with readily determinable fair values	2,170	2,106
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	337,718	190,837
Equity securities with readily determinable fair values	0	0
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Equity securities with readily determinable fair values	0	0
Recurring | U.S. Government and agencies | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	183,603	114,249
Recurring | U.S. Government and agencies | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | U.S. Government and agencies | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	183,603	114,249
Recurring | U.S. Government and agencies | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Mortgage-backed securities, residential | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	108,822	65,592
Recurring | Mortgage-backed securities, residential | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Mortgage-backed securities, residential | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	108,822	65,592
Recurring | Mortgage-backed securities, residential | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | State and municipal | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	36,484	10,996
Recurring | State and municipal | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | State and municipal | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	36,484	10,996
Recurring | State and municipal | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Corporate bonds | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	8,809
Recurring | Corporate bonds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0
Recurring | Corporate bonds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	8,809
Recurring | Corporate bonds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0
Collateral dependent impaired loan | Nonrecurring | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	7,498	3,806
Collateral dependent impaired loan | Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Collateral dependent impaired loan | Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Collateral dependent impaired loan | Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 7,498	$ 3,806

FAIR VALUE MEASUREMENTS (Fair_2

FAIR VALUE MEASUREMENTS (Fair Value Inputs, Assets, Quantitative Information) (Details) - Nonrecurring - Fair Value Estimate - Collateral dependent impaired loan $ in Thousands	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Disclosure	$ 7,498	$ 3,806
Measurement Input, Discount Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.52)	(0.15)
Measurement Input, Discount Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.10)	(0.10)
Measurement Input, Discount Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.50)	(0.50)

FAIR VALUE MEASUREMENTS (Fair_3

FAIR VALUE MEASUREMENTS (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial assets:
Interest-bearing deposits in banks	$ 375,613	$ 97,478
Equity securities available for sale	2,170	2,106	$ 1,839
Investment securities available for sale	337,718	190,837
Investment securities held to maturity	10,768	19,281
Restricted investment in bank stocks	2,942	3,644
Carrying Amount
Financial assets:
Cash and due from banks	23,739	16,878
Interest-bearing deposits in banks	375,613	97,478
Equity securities available for sale	2,170	2,106
Investment securities available for sale	337,718	190,837
Investment securities held to maturity	10,294	19,234
Loans held for sale	11,034	2,406
Loans, less allowance for loan losses	1,617,558	1,258,766
Accrued interest receivable	6,950	4,368
Restricted investment in bank stocks	2,942	3,644
Financial liabilities:
Demand deposits and savings	1,708,868	1,004,407
Time deposits	476,657	407,853
Short-term borrowings	38,464	33,435
Long-term borrowings	42,745	61,296
Trust preferred subordinated debt	11,000	5,000
Accrued interest payable	1,434	2,676
Off-balance sheet financial instruments	0	0
Fair Value
Financial assets:
Cash and due from banks	23,739	16,878
Interest-bearing deposits in banks	375,613	97,478
Equity securities available for sale	2,170	2,106
Investment securities available for sale	337,718	190,837
Investment securities held to maturity	10,768	19,281
Loans held for sale	11,034	2,406
Loans, less allowance for loan losses	1,662,342	1,263,014
Accrued interest receivable	6,950	4,368
Restricted investment in bank stocks	2,942	3,644
Financial liabilities:
Demand deposits and savings	1,708,868	1,004,407
Time deposits	481,138	409,426
Short-term borrowings	38,464	33,435
Long-term borrowings	43,669	61,965
Trust preferred subordinated debt	9,902	4,711
Accrued interest payable	1,434	2,676
Off-balance sheet financial instruments	0	0
Level 1
Financial assets:
Cash and due from banks	12,436	9,542
Interest-bearing deposits in banks	375,613	97,478
Equity securities available for sale	2,170	2,106
Investment securities available for sale	0	0
Investment securities held to maturity	0	0
Loans held for sale	0	0
Loans, less allowance for loan losses	0	0
Accrued interest receivable	0	0
Restricted investment in bank stocks	0	0
Financial liabilities:
Demand deposits and savings	0	0
Time deposits	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Trust preferred subordinated debt	0	0
Accrued interest payable	0	0
Off-balance sheet financial instruments	0	0
Level 2
Financial assets:
Cash and due from banks	11,303	7,336
Interest-bearing deposits in banks	0	0
Equity securities available for sale	0	0
Investment securities available for sale	337,718	190,837
Investment securities held to maturity	10,768	19,281
Loans held for sale	11,034	2,406
Loans, less allowance for loan losses	0	0
Accrued interest receivable	6,950	4,368
Restricted investment in bank stocks	2,942	3,644
Financial liabilities:
Demand deposits and savings	1,708,868	1,004,407
Time deposits	481,138	409,426
Short-term borrowings	38,464	33,435
Long-term borrowings	43,669	61,965
Trust preferred subordinated debt	9,902	4,711
Accrued interest payable	1,434	2,676
Off-balance sheet financial instruments	0	0
Level 3
Financial assets:
Cash and due from banks	0	0
Interest-bearing deposits in banks	0	0
Equity securities available for sale	0	0
Investment securities available for sale	0	0
Investment securities held to maturity	0	0
Loans held for sale	0	0
Loans, less allowance for loan losses	1,662,342	1,263,014
Accrued interest receivable	0	0
Restricted investment in bank stocks	0	0
Financial liabilities:
Demand deposits and savings	0	0
Time deposits	0	0
Short-term borrowings	0	0
Long-term borrowings	0	0
Trust preferred subordinated debt	0	0
Accrued interest payable	0	0
Off-balance sheet financial instruments	$ 0	$ 0

RETIREMENT PLANS (Schedule of B

RETIREMENT PLANS (Schedule of Benefit Plan Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 34,534	$ 30,338
Service cost	751	696
Interest cost	1,080	1,213
Actuarial loss	4,405	3,603
Benefits paid	(1,358)	(1,316)
Projected benefit obligation at end of year	39,412	34,534
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	44,292	39,680
Actual return on plan assets	2,403	5,928
Employer contribution	0	0
Benefits paid	(1,358)	(1,316)
Fair value of plan assets at end of year	45,337	44,292
Funded Status, included in other assets	5,925	9,758
Amounts recognized in accumulated other comprehensive income: Total net actuarial loss	13,221	9,147
Amounts recognized in accumulated other comprehensive income: Prior service cost	0	0
Total included in accumulated other comprehensive loss (pretax)	$ 13,221	$ 9,147

RETIREMENT PLANS (Assumptions U

RETIREMENT PLANS (Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Postemployment Benefits [Abstract]
Assumptions Used Calculating Benefit Obligation: Discount rate	2.45%	3.20%
Assumptions Used Calculating Benefit Obligation: Rate of compensation increase	3.50%	3.50%
Assumptions Used Calculating Net Periodic Benefit Cost: Discount rate	3.20%	4.10%
Assumptions Used Calculating Net Periodic Benefit Cost: Expected long-term rate of return on plan assets	6.75%	6.75%
Assumptions Used Calculating Net Periodic Benefit Cost: Rate of compensation increase	3.50%	3.50%

RETIREMENT PLANS (Components Of

RETIREMENT PLANS (Components Of Net Periodic Benefit Costs (Income)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Postemployment Benefits [Abstract]
Service cost	$ 751	$ 696
Interest cost	1,080	1,213
Expected return on plan assets	(2,746)	(2,549)
Recognized net actuarial loss	675	850
Amortization of prior service cost	0	0
Net Periodic Benefit (Income) Cost	(240)	210
Net loss	4,749	224
Amortization of net loss	(675)	(850)
Amortization of prior service cost	0	0
Total recognized in other comprehensive loss (income)	4,074	(626)
Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss	$ 3,834	$ (416)

RETIREMENT PLANS (Comparison of

RETIREMENT PLANS (Comparison of Obligations of Plan Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Retirement Benefits [Abstract]
Projected benefit obligation	$ 39,412	$ 34,534	$ 30,338
Accumulated benefit obligation	37,522	33,080
Fair value of plan assets at measurement date	$ 45,337	$ 44,292	$ 39,680

RETIREMENT PLANS (Narrative) (D

RETIREMENT PLANS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020USD ($)person	Dec. 31, 2019USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percentage of participants average monthly pay used to calculate benefit accruals	0.75%
Maximum years of benefit used to calculate benefit accruals	25 years
Number of active, vested terminated, and retired persons in the Plan | person	347
Actuarial gain (loss), mortality assumptions	$ (3,699,000)
Corporation common stock included in equity securities, percentage of total plan assets	4.00%	6.00%
Employee contribution percentage, maximum	100.00%
Additional compensation contributed to plan	50.00%
Percentage over employees' gross pay	2.00%
Balance accrued included in other liabilities	$ 3,491,000	$ 3,196,000
Annual expense included in salaries and benefits expense	$ 524,000	493,000
Banking Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	3.00%
Employer Contributions to and Expenses for the Plan	$ 887,000	709,000
Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Contributions to and Expenses for the Plan	$ 126,000	123,000
Non-highly compensated employees | Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	6.00%
Highly compensated employees | Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	3.00%
Corporation common stock
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value of plan assets	$ 1,963,000	$ 2,854,000

RETIREMENT PLANS (Future Benefi

RETIREMENT PLANS (Future Benefit Payments) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Postemployment Benefits [Abstract]
2021	$ 1,730
2022	1,720
2023	1,840
2024	1,890
2025	1,920
2026 - 2030	$ 9,800

RETIREMENT PLANS (Pension Plan

RETIREMENT PLANS (Pension Plan Weighted-Average Assets' Allocations) (Details)	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	100.00%	100.00%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	45.00%	45.00%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	42.00%	42.00%
Real estate
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	13.00%	13.00%

RETIREMENT PLANS (Fair Value Me

RETIREMENT PLANS (Fair Value Measurements) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	$ 45,337	$ 44,292	$ 39,680
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	24,542	20,098
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	14,568	18,516
Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	6,227	5,678
Level 1 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	1,963	2,854
Level 1 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 1 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 2 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	22,579	17,244
Level 2 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	14,568	18,516
Level 2 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	6,227	5,678
Level 3 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 3 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 3 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	$ 0	$ 0

STOCKHOLDERS' EQUITY AND REGU_3

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (Narrative) (Details) - USD ($) $ in Thousands	Jan. 11, 2020	Feb. 24, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017	Mar. 08, 2019	Mar. 20, 2018	Feb. 24, 2009
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued, Dividend Reinvestment and Stock Repurchase Plan (in shares)			20,015	17,324
Proceeds from issuance of common stock, Dividend Reinvestment and Stock Purchase Plan			$ 493	$ 501
2009 Restricted Stock Plan, number of shares authorized, but not issued (in shares)						174,055
Restricted Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued under plans (in shares)			19,472	16,115
New Windsor
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity portion of purchase price					$ 28,620
FCBI
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Equity portion of purchase price	$ 57,721
Common Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares of common stock issued in acquisition (in shares)	1,590,547
Common Stock | New Windsor
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares of common stock issued in acquisition (in shares)					938,360
Common Stock | FCBI
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares of common stock issued in acquisition (in shares)	1,590,547
ACNB Corporation 2009 Restricted Stock Plan
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
2009 Restricted Stock plan, expiration period		10 years
Awards authorized (in shares)								200,000
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued under plan since inception (in shares)			25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Awards authorized (in shares)							400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued under plan since inception (in shares)			35,587

STOCKHOLDERS' EQUITY AND REGU_4

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (The Actual and Required Capital Amounts and Ratios) (Details) $ in Thousands	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Corporation
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 224,605	$ 176,403
Actual, Tier 1 leverage ratio (to average assets), Ratio	0.0890	0.1019
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 100,892	$ 69,239
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.040	0.040
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 224,605	$ 176,403
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1368	0.1450
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 73,873	$ 54,759
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	4.50%	4.50%
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 224,605	$ 176,403
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1368	0.1450
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 98,498	$ 73,012
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.060	0.060
Actual, Total risk-based capital ratio (to risk-weighted assets), Amount	$ 244,831	$ 190,319
Actual, Total risk-based capital ratio (to risk-weighted assets), Ratio	0.1491	0.1564
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 131,330	$ 97,349
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 226,800	$ 171,179
Actual, Tier 1 leverage ratio (to average assets), Ratio	0.0901	0.0993
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 100,654	$ 68,982
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.040	0.040
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 125,818	$ 86,228
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.050	0.050
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 226,800	$ 171,179
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1386	0.1413
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 73,638	$ 54,514
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	4.50%	4.50%
To be Well Capitalized under Prompt Corrective Action Provisions, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 106,366	$ 78,742
To be Well Capitalized under Prompt Corrective Action Provisions, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	6.50%	6.50%
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 226,800	$ 171,179
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1386	0.1413
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 98,184	$ 72,685
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.060	0.060
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 130,912	$ 96,913
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
Actual, Total risk-based capital ratio (to risk-weighted assets), Amount	$ 247,119	$ 185,095
Actual, Total risk-based capital ratio (to risk-weighted assets), Ratio	0.1510	0.1528
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 130,912	$ 96,913
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 163,640	$ 121,142
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.100	0.100

FINANCIAL INSTRUMENTS WITH OF_3

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Loan to value ratio requirement (no greater than)	80.00%
Commercial line of credit borrowing capacity	$ 1,500,000
Commercial line of credit net draw amount	0
Commitments to Extend Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet financial instruments	367,561,000	$ 319,681,000
Standby Letters of Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet financial instruments	$ 8,105,000	$ 6,584,000

ACNB CORPORATION (PARENT COMP_3

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Condition) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Cash	$ 23,739	$ 16,878
Investments in low-income housing partnerships	1,380	1,506
Securities and other assets	23,982	23,138
Total Assets	2,555,362	1,720,253
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	53,745	66,296
Other liabilities	16,518	15,244
Stockholders’ equity	257,972	189,516
Total Liabilities and Stockholders’ Equity	2,555,362	1,720,253
Corporation
ASSETS
Cash	6,397	6,828
Securities and other assets	2,203	1,558
Receivable from banking subsidiary	1,251	812
Total Assets	273,099	196,360
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	15,029	6,830
Other liabilities	98	14
Stockholders’ equity	257,972	189,516
Total Liabilities and Stockholders’ Equity	273,099	196,360
Banking Subsidiary | Corporation
ASSETS
Investment	252,107	176,689
Other Subsidiaries | Corporation
ASSETS
Investment	$ 11,141	$ 10,473

ACNB CORPORATION (PARENT COMP_4

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Condensed Financial Statements, Captions [Line Items]
Other income	$ 19,934	$ 18,169
Income tax benefit	(4,308)	(5,645)
Net Income	18,394	23,721
Comprehensive Income	18,609	27,085
Corporation
Condensed Financial Statements, Captions [Line Items]
Dividends from banking subsidiary	8,685	6,920
Other income	83	282
Total Revenues	8,768	7,202
Expenses	1,845	1,739
Net income before taxes and equity in undistributed earnings of subsidiaries	6,923	5,463
Income tax benefit	587	501
Net income before equity in undistributed earnings of subsidiaries	7,510	5,964
Equity in undistributed earnings of subsidiaries	10,884	17,757
Net Income	18,394	23,721
Comprehensive Income	$ 18,609	$ 27,085

ACNB CORPORATION (PARENT COMP_5

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 18,394	$ 23,721
Net Cash Provided by Operating Activities	25,470	25,723
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash (Used in) Provided by Investing Activities	(114,848)	8,021
CASH FLOWS USED IN FINANCING ACTIVITIES
Proceeds from issuance of common stock	824	892
Dividends paid	(8,685)	(6,920)
Net Cash Provided by (Used in) Financing Activities	374,374	39,707
Net Increase (Decrease) in Cash and Cash Equivalents	284,996	73,451
CASH AND CASH EQUIVALENTS — BEGINNING	114,356	40,905
CASH AND CASH EQUIVALENTS — ENDING	399,352	114,356
Increase in assets and liabilities:
Securities	(22,167)	0
Other assets	(3,086)	0
Trust preferred debentures	6,000	0
Long term borrowings	3,450	0
Common shares issued	57	0
Corporation
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	18,394	23,721
Equity in undistributed earnings of subsidiaries	(10,884)	(17,757)
Increase in receivable from banking subsidiary	(439)	(294)
Net (losses) gains on equity securities	(213)	0
Other	647	(57)
Net Cash Provided by Operating Activities	7,931	5,613
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash (Used in) Provided by Investing Activities	0	0
CASH FLOWS USED IN FINANCING ACTIVITIES
Repayments on long-term debt	(501)	(470)
Proceeds from issuance of common stock	824	1,214
Dividends paid	(8,685)	(6,920)
Net Cash Provided by (Used in) Financing Activities	(8,362)	(6,176)
Net Increase (Decrease) in Cash and Cash Equivalents	(431)	(563)
CASH AND CASH EQUIVALENTS — BEGINNING	6,828	7,391
CASH AND CASH EQUIVALENTS — ENDING	6,397	6,828
Increase in assets and liabilities:
Securities	(257)	0
Other assets	(733)	0
Trust preferred debentures	6,000	0
Long term borrowings	2,700	0
Common shares issued	$ 57,280	$ 0

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Carrying Value And Accumulated Amortization Of The Intangible Assets) (Details) - USD ($)	Jan. 11, 2020	Dec. 31, 2020	Dec. 31, 2019	Jul. 01, 2017	Jan. 05, 2005
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 42,108,000	$ 19,580,000
Gross Carrying Amount of Intangible Asset		16,406,000	12,308,000
Accumulated Amortization of Intangible Asset		9,141,000	7,881,000
Amortization of Intangible Assets		$ 1,264,000	621,000
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		10 years
RIG
Finite-Lived Intangible Assets [Line Items]
Goodwill					$ 6,308,000
RIG | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset		$ 10,428,000	9,890,000
Accumulated Amortization of Intangible Asset		7,152,000	6,869,000
New Windsor
Finite-Lived Intangible Assets [Line Items]
Goodwill				$ 13,272,000
New Windsor | Core Deposits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset		2,418,000	2,418,000	$ 2,418,000
Accumulated Amortization of Intangible Asset		1,341,000	1,012,000
Frederick County Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 22,528,000
Frederick County Bancorp, Inc. | Core Deposits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset	$ 3,560,000	3,560,000	0
Intangible asset amortization life	10 years
Accumulated Amortization of Intangible Asset		$ 648,000	$ 0
Minimum | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		8 years
Maximum | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		15 years

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES (Expected Amortization Expense) (Details) $ in Thousands	Dec. 31, 2020USD ($)
Business Combinations [Abstract]
2021	$ 1,164
2022	1,056
2023	947
2024	830
2025	707
Thereafter	2,561
Total	$ 7,265

SEGMENT AND RELATED INFORMATI_3

SEGMENT AND RELATED INFORMATION (Segment Information) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments	2
Net interest income and other income from external customers	$ 93,002	$ 77,587
Income before income taxes	22,702	29,366
Total assets	2,555,362	1,720,253
Capital expenditures	1,048	1,424
Banking
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	87,244	71,713
Income before income taxes	21,778	27,870
Total assets	2,541,559	1,707,653
Capital expenditures	1,018	1,367
Insurance
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	5,758	5,874
Income before income taxes	924	1,496
Total assets	13,803	12,600
Capital expenditures	$ 30	$ 57

ACQUISITION (Narrative) (Detail

ACQUISITION (Narrative) (Details)	Jan. 11, 2020USD ($)bank$ / sharesshares	Dec. 31, 2020USD ($)bank	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Goodwill Recorded in Acquisition		$ 42,108,000	$ 19,580,000
Merger related expenses		6,000,000
Loans receivable, gross amortized cost basis	$ 339,577,000
Interest rate fair value discount	2,600,000	(2,600,000)
Credit fair value discount	5,300,000	$ (5,900,000)
Liabilities, Fair Value Adjustment	$ 854,000
Core Deposits
Business Acquisition [Line Items]
Amortization period		10 years
Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Number of community banking office locations acquired | bank	5	5
Fair value of total assets acquired	$ 443,400,000
Fair value of total loans acquired	329,312,000
Fair value of total deposits acquired	374,100,000
Goodwill Recorded in Acquisition	$ 22,528,000
ACNB's share price for purposes of calculation (in dollars per share) | $ / shares	$ 36.43
Loans receivable, gross amortized cost basis	$ 339,577,000
Interest rate fair value discount	(2,632,000)
Credit fair value discount	$ (5,931,000)
Frederick County Bancorp, Inc. | Core Deposits
Business Acquisition [Line Items]
Amortization period	10 years
Frederick County Bancorp, Inc. | Securities (Assets)
Business Acquisition [Line Items]
Liabilities, Fair Value Adjustment	$ 163,000
Frederick County Bancorp, Inc. | Bank Time Deposits
Business Acquisition [Line Items]
Liabilities, Fair Value Adjustment	$ 255,000
Common Stock
Business Acquisition [Line Items]
Shares of common stock issued in acquisition (in shares) | shares	1,590,547
Common Stock | FCBI
Business Acquisition [Line Items]
Shares of common stock issued in acquisition (in shares) | shares	1,590,547
Common Stock | Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Exchange ratio | shares	0.9900
Shares of common stock issued in acquisition (in shares) | shares	1,585,597

ACQUISITION (Purchase Price Con

ACQUISITION (Purchase Price Consideration in Common Stock) (Details) - USD ($)	Jan. 11, 2020	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Common stock, shares outstanding		8,709,393	7,079,359
Fair Value of Liabilities Assumed
Goodwill Recorded in Acquisition		$ 42,108,000	$ 19,580,000
Common Stock
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Total ACNB shares of common stock issued	1,590,547
Frederick County Bancorp, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Cash consideration (per FCBI share) (in dollars per share)	$ 36.43
Cash portion of purchase price (cash payout of stock options and cash in lieu of fractional shares)	$ 100,798
ACNB’s share price of common stock for purposes of calculation (in dollars per share)	$ 36.34
Equity portion of purchase price	$ 57,620,595
Cost of shares owned by buyer	187,200
Total consideration paid	57,908,593
Fair Value of Assets Acquired
Cash and cash equivalents	35,262,000
Investment securities	22,167,000
Loans held for sale	4,050,000
Loans	329,312,000
Restricted stock	1,141,000
Premises and equipment	10,959,000
Core deposit intangible asset	3,560,000
Other assets	14,446,000
Total assets	420,897,000
Fair Value of Liabilities Assumed
Non-interest bearing deposits	103,492,000
Interest bearing deposits	270,566,000
Subordinated debt	6,000,000
Long term borrowings	3,450,000
Other liabilities	2,008,000
Total liabilities	385,516,000
Net Assets Acquired	35,381,000
Goodwill Recorded in Acquisition	$ 22,528,000
Frederick County Bancorp, Inc. | Common Stock
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Exchange ratio	0.9900
Total ACNB shares of common stock issued	1,585,597
Frederick County Bancorp, Inc. | Frederick County Bancorp, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Common stock, shares outstanding	1,601,764
Shares paid in cash for fractional shares	150.88
Shares paid stock consideration	1,601,613

ACQUISITION (Fair Value Adjustm

ACQUISITION (Fair Value Adjustments) (Details) - USD ($) $ in Thousands	Jan. 11, 2020	Dec. 31, 2020
Business Acquisition [Line Items]
Gross amortized cost basis at January 11, 2020	$ 339,577
Interest rate fair value adjustment on pools of homogeneous loans	2,600	$ (2,600)
Credit fair value adjustment on pools of homogeneous loans	5,300	$ (5,900)
Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Gross amortized cost basis at January 11, 2020	339,577
Interest rate fair value adjustment on pools of homogeneous loans	(2,632)
Credit fair value adjustment on pools of homogeneous loans	(5,931)
Fair value of acquired loans at January 11, 2020	329,312
Frederick County Bancorp, Inc. | Purchased credit impaired loans
Business Acquisition [Line Items]
Credit fair value adjustment on pools of homogeneous loans	$ (1,702)

ACQUISITION (Acquired Purchased

ACQUISITION (Acquired Purchased Credit Impaired Loans Receivable) (Details) - Frederick County Bancorp, Inc. $ in Thousands	Jan. 11, 2020USD ($)
Business Acquisition [Line Items]
Contractual principal and interest at acquisition	$ 4,289
Nonaccretable Difference	(2,361)
Expected cash flows at acquisition	1,928
Accretable Yield	(354)
Fair value of purchased impaired loans	$ 1,574

ACQUISTION (Pro forma results)

ACQUISTION (Pro forma results) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Business Combinations [Abstract]
Total revenues (net interest income plus noninterest income)	$ 72,281
Net income	$ 22,138

REVENUE RECOGNITION (Narrative)

REVENUE RECOGNITION (Narrative) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Assets Held-in-trust	$ 436,700,000	$ 389,000,000