ACNB (ACNB) 10-Q 3 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Oct. 26, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
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
Document Shell Company Report	false
Entity Common Stock, Shares Outstanding		8,695,071
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
ASSETS
Cash and due from banks	$ 22,479	$ 23,739	$ 21,163
Interest bearing deposits with banks	700,303	375,613	278,490
Total Cash and Cash Equivalents	722,782	399,352	299,653
Equity securities with readily determinable fair values	2,547	2,170	1,880
Debt securities available for sale	411,676	337,718	313,671
Securities held to maturity, fair value $7,482; $14,110; $10,768	7,220	10,294	13,606
Loans held for sale	3,935	11,034	10,043
Loans, net of allowance for loan losses $19,141; $19,200; $20,226	1,467,745	1,617,558	1,681,683
Premises and equipment, net	31,667	33,013	33,180
Right of use assets	3,416	3,145	3,306
Restricted investment in bank stocks	2,368	2,942	3,022
Investment in bank-owned life insurance	64,467	63,401	63,049
Investments in low-income housing partnerships	1,286	1,380	1,411
Goodwill	42,108	42,108	42,108
Intangible assets, net	6,387	7,265	7,578
Foreclosed assets held for resale	0	0	680
Other assets	25,188	23,982	28,179
Total Assets	2,792,792	2,555,362	2,503,049
Deposits:
Non-interest bearing	610,765	556,666	544,332
Interest bearing	1,806,796	1,628,859	1,571,244
Total Deposits	2,417,561	2,185,525	2,115,576
Short-term borrowings	44,605	38,464	52,721
Long-term borrowings	41,700	53,745	57,113
Lease liabilities	3,416	3,138	3,292
Other liabilities	15,670	16,518	17,624
Total Liabilities	2,522,952	2,297,390	2,246,326
STOCKHOLDERS’ EQUITY
Preferred stock, $2.50 par value; 20,000,000 shares authorized; no shares outstanding	0	0	0
Common stock, $2.50 par value; 20,000,000 shares authorized; 8,789,890, 8,765,913 and 8,771,993 shares issued; 8,712,189, 8,703,313 and 8,709,393 shares outstanding	21,963	21,918	21,903
Treasury stock, at cost; 77,701, 62,600 and 62,600 shares	(1,148)	(728)	(728)
Additional paid-in capital	94,527	94,048	93,895
Retained earnings	165,001	148,372	143,499
Accumulated other comprehensive loss	(10,503)	(5,638)	(1,846)
Total Stockholders’ Equity	269,840	257,972	256,723
Total Liabilities and Stockholders’ Equity	$ 2,792,792	$ 2,555,362	$ 2,503,049
Treasury stock, shares	77,701	62,600	62,600

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 7,482	$ 10,768	$ 14,110
Allowance for loan losses	$ 19,141	$ 20,226	$ 19,200
Preferred stock, par value (in dollars per share)	$ 2.50	$ 2.50	$ 2.50
Preferred stock, shares authorized	20,000,000	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0	0
Common stock, par value (in dollars per share)	$ 2.50	$ 2.50	$ 2.50
Common stock, shares authorized	20,000,000	20,000,000	20,000,000
Common stock, shares issued	8,789,890	8,771,993	8,765,913
Common stock, shares outstanding	8,712,189	8,709,393	8,703,313
Treasury stock, shares	77,701	62,600	62,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 17,689	$ 19,861	$ 54,435	$ 59,076
Securities:
Taxable	1,366	1,198	4,033	3,676
Tax-exempt	138	129	402	341
Dividends	34	60	137	205
Other	255	76	478	520
Total Interest Income	19,482	21,324	59,485	63,818
INTEREST EXPENSE
Deposits	1,084	2,498	4,028	8,166
Short-term borrowings	11	15	28	44
Long-term borrowings	387	445	1,535	1,442
Total Interest Expense	1,482	2,958	5,591	9,652
Net Interest Income	18,000	18,366	53,894	54,166
PROVISION FOR LOAN LOSSES	0	1,550	50	8,100
Net Interest Income after Provision for Loan Losses	18,000	16,816	53,844	46,066
OTHER INCOME
Commissions from insurance sales	1,715	1,688	4,951	4,745
Earnings on investment in bank-owned life insurance	356	365	1,066	1,090
Net gains (losses) on equity securities	0	(82)	377	(483)
Other	304	319	925	837
Total Other Income	5,274	5,012	17,143	14,071
OTHER EXPENSES
Salaries and employee benefits	8,921	8,625	26,259	25,731
Net occupancy	974	857	3,046	2,709
Equipment	1,181	1,284	3,783	4,039
Other tax	393	321	1,177	967
Professional services	422	265	890	921
Supplies and postage	198	145	539	554
Marketing and corporate relations	81	101	220	442
FDIC and regulatory	247	211	705	397
Merger related expenses	0	0	0	5,965
Intangible assets amortization	285	313	878	951
Foreclosed real estate income	(88)	(89)	(90)	(182)
Other operating	1,362	1,277	4,087	3,728
Total Other Expenses	13,976	13,310	41,494	46,222
Income before Income Taxes	9,298	8,518	29,493	13,915
PROVISION FOR INCOME TAXES	1,938	1,747	6,154	2,570
Net Income	$ 7,360	$ 6,771	$ 23,339	$ 11,345
PER SHARE DATA
Basic earnings (in dollars per share)	$ 0.84	$ 0.79	$ 2.67	$ 1.32
Cash dividends declared (in dollars per share)	$ 0.25	$ 0.25	$ 0.77	$ 0.75
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 900	$ 827	$ 2,428	$ 2,460
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	837	659	2,363	1,982
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	300	427	2,497	1,279
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 862	$ 809	$ 2,536	$ 2,161

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 7,360	$ 6,771	$ 23,339	$ 11,345
SECURITIES
Unrealized gains (losses) arising during the period, net of income taxes of $(484), $(102), $(1,600) and $1,025, respectively		(1,695)	(358)	(5,598)	3,613
Reclassification adjustment for net gains included in net income, net of income taxes of $0, $0, $0 and $0, respectively (A) (C)	[1],[2]	0	0	0	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $69, $37, $208 and $113, respectively (B) (C)	[2],[3]	245	132	733	394
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		(1,450)	(226)	(4,865)	4,007
TOTAL COMPREHENSIVE INCOME		$ 5,910	$ 6,545	$ 18,474	$ 15,352
[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 (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized (losses) gains arising during the period, income taxes	$ (484)	$ (102)	$ (1,600)	$ 1,025
SECURITIES: Reclassification adjustment for net gains included in net income, income taxes	0	0	0	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	$ 69	$ 37	$ 208	$ 113

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning 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 (loss)	(1,223)				(1,223)
Other comprehensive income (loss), net of taxes	3,333					3,333
Common stock shares issued	57,273	3,964		53,309
Restricted stock compensation expense	262			262
Cash dividends declared	(2,167)				(2,167)
Ending Balance at Mar. 31, 2020	246,994	21,819	(728)	93,150	135,273	(2,520)
Beginning 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 (loss)	11,345
Ending Balance at Sep. 30, 2020	256,723	21,903	(728)	93,895	143,499	(1,846)
Beginning Balance at Mar. 31, 2020	246,994	21,819	(728)	93,150	135,273	(2,520)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	5,797				5,797
Other comprehensive income (loss), net of taxes	900					900
Common stock shares issued	170	16		154
Restricted stock grants	331	49		282
Restricted stock compensation expense	166			166
Cash dividends declared	(2,168)				(2,168)
Ending Balance at Jun. 30, 2020	252,190	21,884	(728)	93,752	138,902	(1,620)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	6,771				6,771
Other comprehensive income (loss), net of taxes	(226)					(226)
Common stock shares issued	162	19		143
Cash dividends declared	(2,174)				(2,174)
Ending Balance at Sep. 30, 2020	256,723	21,903	(728)	93,895	143,499	(1,846)
Beginning Balance at Dec. 31, 2020	257,972	21,918	(728)	94,048	148,372	(5,638)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	7,471				7,471
Other comprehensive income (loss), net of taxes	(5,835)					(5,835)
Common stock shares issued	(181)	14		(195)
Restricted stock compensation expense	362			362
Cash dividends declared	(2,177)				(2,177)
Ending Balance at Mar. 31, 2021	257,612	21,932	(728)	94,215	153,666	(11,473)
Beginning Balance at Dec. 31, 2020	257,972	21,918	(728)	94,048	148,372	(5,638)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	23,339
Ending Balance at Sep. 30, 2021	269,840	21,963	(1,148)	94,527	165,001	(10,503)
Beginning Balance at Mar. 31, 2021	257,612	21,932	(728)	94,215	153,666	(11,473)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	8,508				8,508
Other comprehensive income (loss), net of taxes	2,420					2,420
Common stock shares issued	179	16		163
Cash dividends declared	(2,353)				(2,353)
Ending Balance at Jun. 30, 2021	266,366	21,948	(728)	94,378	159,821	(9,053)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	7,360				7,360
Other comprehensive income (loss), net of taxes	(1,450)					(1,450)
Common stock shares issued	164	15		149
Repurchased shares	(420)		(420)
Cash dividends declared	(2,180)				(2,180)
Ending Balance at Sep. 30, 2021	$ 269,840	$ 21,963	$ (1,148)	$ 94,527	$ 165,001	$ (10,503)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - shares	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Common stock shares issued (in shares)	5,942	6,328	5,627	7,474	6,461	1,590,547
Common stock shares repurchased (in shares)	15,101
Restricted stock grants (in shares)					19,472

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 23,339	$ 11,345
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(2,497)	(1,279)
Gain on sales of foreclosed assets held for resale, including writedowns	(88)	(80)
Gain on sale of premises and equipment	(41)	0
Earnings on investment in bank-owned life insurance	(1,066)	(1,090)
(Gain) Loss on equity securities	(377)	483
Restricted stock compensation expense	362	428
Depreciation and amortization	2,582	2,745
Provision for loan losses	50	8,100
Net amortization of investment securities premiums	1,458	597
Decrease (Increase) in accrued interest receivable	1,204	(1,991)
Decrease in accrued interest payable	(1,017)	(896)
Mortgage loans originated for sale	(89,285)	(92,681)
Proceeds from sales of loans originated for sale	98,881	90,373
(Increase) Decrease in other assets	(1,416)	2,763
Decrease (Increase) in deferred tax expense	221	(1,635)
Increase in other liabilities	1,505	936
Net Cash Provided by Operating Activities	33,815	18,118
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	3,074	5,628
Proceeds from maturities of investment securities available for sale	81,260	39,056
Purchase of investment securities available for sale	(163,874)	(135,939)
Redemption of restricted investment in bank stocks	574	1,763
Net decrease (increase) in loans	149,662	(101,840)
Purchase of bank-owned life insurance	0	(400)
Bank acquisition, net of cash acquired	0	35,262
Insurance book- acquisition	0	(542)
Capital expenditures	(530)	(622)
Proceeds from sales of premises and equipment	213	392
Proceeds from sales of foreclosed real estate	189	363
Net Cash Provided by (Used in) Investing Activities	70,568	(156,879)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in demand deposits	54,099	126,463
Net increase in time certificates of deposits and interest bearing deposits	177,937	202,795
Net (decrease) increase in short-term borrowings	6,141	19,286
Proceeds from long-term borrowings	15,000	0
Repayments on long-term borrowings	(27,045)	(18,633)
Dividends paid	(6,710)	(6,509)
Common stock repurchased	(420)	0
Common stock issued	45	656
Net Cash Provided by Financing Activities	219,047	324,058
Net Increase in Cash and Cash Equivalents	323,430	185,297
CASH AND CASH EQUIVALENTS — BEGINNING	399,352	114,356
CASH AND CASH EQUIVALENTS — ENDING	722,782	299,653
Supplemental disclosures of cash flow information
Interest paid	6,608	10,548
Income taxes paid	6,200	4,150
Loans transferred to foreclosed assets held for resale and other foreclosed transactions	101	135
Increase in assets and liabilities:
Securities	0	(22,167)
Loans	0	(333,362)
Premises and equipment	0	(10,959)
Investment in bank-owned life insurance	0	(10,896)
Restricted investments in bank stocks	0	(1,141)
Foreclosed assets held for resale	0	(464)
Goodwill	0	(22,528)
Core deposit intangible assets	0	(3,560)
Other assets	0	(3,086)
Noninterest bearing deposits	0	103,492
Interest bearing deposits	0	270,566
Trust preferred debentures	0	6,000
Long term borrowings	0	3,450
Other liabilities	0	2,637
Common shares issued	$ 0	$ 57,280

Basis of Presentation and Natur

Basis of Presentation and Nature of Operations	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Nature of Operations	Basis of Presentation and 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 thirty-one community banking offices, including twenty community banking office locations in Adams, Cumberland, Franklin and York Counties, Pennsylvania, and eleven community banking office locations in Carroll and Frederick Counties, Maryland. 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, and Gettysburg, Pennsylvania. The agency offers a broad range of property, casualty, health, life and disability 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 Carroll County, Maryland market as “NWSB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via the network of six community banking offices located in Carroll County, Maryland. On January 11, 2020, ACNB completed the acquisition of Frederick County Bancorp, Inc. (FCBI), a bank holding company based in Frederick, Maryland. In addition, Frederick County Bank, a Maryland state-chartered bank and FCBI’s wholly-owned subsidiary, merged 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 the network of five community banking offices located in Frederick County, Maryland. Further discussion of the FCBI acquisition can be found in Note 2 of these Notes to Consolidated Financial Statements. 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. The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly ACNB Corporation’s financial position and the results of operations, comprehensive (loss) income, changes in stockholders’ equity, and cash flows. All such adjustments are of a normal recurring nature. The accounting policies followed by the Corporation are set forth in Note A to the Corporation’s consolidated financial statements in the 2020 ACNB Corporation Annual Report on Form 10-K, filed with the SEC on March 5, 2021. It is suggested that the consolidated financial statements contained herein be read in conjunction with the consolidated financial statements and notes included in the Corporation’s Annual Report on Form 10-K. The results of operations for the three and nine month periods ended September 30, 2021, are not necessarily indicative of the results to be expected for the full year. 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 was effective for public business entities in fiscal years ending after December 15, 2020. The Corporation adopted this ASU on December 31, 2020 and the adoption of this ASU did not have a material effect on the Corporation’s consolidated financial condition or results of operations. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 2021, 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.

Acquisition of Frederick County

Acquisition of Frederick County Bancorp, Inc.	9 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
Acquisition of Frederick County Bancorp, Inc.	Acquisition of Frederick County Bancorp, Inc. On 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 share 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 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 the three months ended March 31, 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.

Earnings Per Share and Restrict

Earnings Per Share and Restricted Stock	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Earnings Per Share and Restricted Stock	Earnings Per Share and Restricted Stock The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 8,715,767 and 8,616,588 weighted average shares of common stock outstanding for the nine months ended September 30, 2021 and 2020, respectively, and 8,720,732 and 8,694,620 for the three months ended September 30, 2021 and 2020, respectively. All outstanding unvested restricted stock awards that contain rights to nonforfeitable dividends are considered participating securities for this calculation. The Corporation has no instruments that would create dilutive earnings per share. 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 organization’s success. As of September 30, 2021, 25,945 shares were issued under this plan and all shares were 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,

Retirement Benefits

Retirement Benefits	9 Months Ended
	Sep. 30, 2021
Postemployment Benefits [Abstract]
Retirement Benefits	Retirement Benefits The components of net periodic benefit expense related to the non-contributory, defined benefit pension plan for the three and nine month periods ended September 30 were as follows: Three Months Ended September 30, Nine Months Ended September 30 In thousands 2021 2020 2021 2020 Service cost $ 220 $ 188 $ 660 $ 564 Interest cost 236 270 708 810 Expected return on plan assets (704) (687) (2,112) (2,061) Amortization of net loss 314 169 942 507 Net Periodic Benefit Expense (Income) $ 66 $ (60) $ 198 $ (180)

Guarantees

Guarantees	9 Months Ended
	Sep. 30, 2021
Guarantees [Abstract]
Guarantees	Guarantees The Corporation does not issue any guarantees that would require liability recognition or disclosure, other than its standby letters of credit. Standby letters of credit are written conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. Generally, all letters of credit, when issued, have expiration dates within one year. The credit risk involved in issuing letters of credit is essentially the same as those that are involved in extending loan facilities to customers. The Corporation generally holds collateral and/or personal guarantees supporting these commitments. The Corporation had $9,588,000 in standby letters of credit as of September 30, 2021. Management believes that the proceeds obtained through a liquidation of collateral and the enforcement of guarantees would be sufficient to cover the potential amount of future payments required under the corresponding guarantees. The current amount of the liability, as of September 30, 2021, for guarantees under standby letters of credit issued is not material.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated Other BALANCE — SEPTEMBER 30, 2021 $ (953) $ (9,550) $ (10,503) BALANCE — DECEMBER 31, 2020 $ 4,645 $ (10,283) $ (5,638) BALANCE — SEPTEMBER 30, 2020 $ 4,874 $ (6,720) $ (1,846)

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting 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 the nine month periods ended September 30, 2021 and 2020, is as follows: In thousands Banking Insurance Total 2021 Net interest income and other income from external customers $ 66,309 $ 4,728 $ 71,037 Income before income taxes 28,416 1,077 29,493 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 530 — 530 2020 Net interest income and other income from external customers $ 63,696 $ 4,541 $ 68,237 Income before income taxes 12,993 922 13,915 Total assets 2,490,031 13,018 2,503,049 Capital expenditures 595 27 622 Segment information for the three month periods ended September 30, 2021 and 2020, is as follows: In thousands Banking Insurance Total 2021 Net interest income and other income from external customers $ 21,755 $ 1,519 $ 23,274 Income before income taxes 8,989 309 9,298 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 277 — 277 2020 Net interest income and other income from external customers $ 21,879 $ 1,499 $ 23,378 Income before income taxes 8,204 314 8,518 Total assets 2,490,031 13,018 2,503,049 Capital expenditures 17 19 36

Securities

Securities	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
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 determinable 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. Amortized cost and fair value of securities at September 30, 2021, and December 31, 2020, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE SEPTEMBER 30, 2021 U.S. Government and agencies $ 225,315 $ 825 $ 2,971 $ 223,169 Mortgage-backed securities, residential 132,074 2,124 1,199 132,999 State and municipal 42,891 259 440 42,710 Corporate bonds 12,621 198 21 12,798 $ 412,901 $ 3,406 $ 4,631 $ 411,676 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 SECURITIES HELD TO MATURITY SEPTEMBER 30, 2021 Mortgage-backed securities, residential $ 7,220 $ 262 $ — $ 7,482 $ 7,220 $ 262 $ — $ 7,482 DECEMBER 31, 2020 Mortgage-backed securities, residential $ 10,294 $ 474 $ — $ 10,768 $ 10,294 $ 474 $ — $ 10,768 Fair value of equity securities with readily determinable fair values at September 30, 2021, September 30, 2020, and December 31, 2020, are as follows: In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at September 30, 2021 SEPTEMBER 30, 2021 CRA Mutual Fund $ 1,065 $ — $ 20 $ 1,045 Stock in other banks 1,105 397 — 1,502 $ 2,170 $ 397 $ 20 $ 2,547 In thousands Fair Value at January 1, 2020 Unrealized Unrealized Fair Value at September 30, 2020 SEPTEMBER 30, 2020 CRA Mutual Fund $ 1,045 $ 25 $ — $ 1,070 Stock in other banks 1,318 — 508 810 $ 2,363 $ 25 $ 508 $ 1,880 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 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 September 30, 2021, and December 31, 2020: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE SEPTEMBER 30, 2021 U.S. Government and agencies $ 148,047 $ 2,469 $ 15,014 $ 502 $ 163,061 $ 2,971 Mortgage-backed securities, residential 75,394 1,144 2,713 55 78,107 1,199 State and municipal 22,384 415 901 25 23,285 440 Corporate bond 4,344 21 — — 4,344 21 $ 250,169 $ 4,049 $ 18,628 $ 582 $ 268,797 $ 4,631 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 bond 1,514 16 — — 1,514 16 $ 46,749 $ 275 $ — $ — $ 46,749 $ 275 SECURITIES HELD TO MATURITY SEPTEMBER 30, 2021 Mortgage-backed securities, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — DECEMBER 31, 2020 Mortgage-backed securities, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — 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 September 30, 2021, sixty-seven available for sale U.S. Government and agency securities had unrealized losses that individually did not exceed 6% of amortized cost. Eight 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 September 30, 2021, thirty-nine available for sale residential mortgage-backed securities had unrealized losses that individually did not exceed 5% of amortized cost. Three 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 September 30, 2021, thirty-six available for sale state and municipal securities had unrealized losses that individually did not exceed 6% of amortized cost. Two 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 September 30, 2021, five corporate bonds 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. 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 September 30, 2021, 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 September 30, 2021, 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 $ 29,292 $ 29,505 $ — $ — Over 1 year through 5 years 67,854 68,105 — — Over 5 years through 10 years 136,154 134,047 — — Over 10 years 47,527 47,020 — — Mortgage-backed securities, residential 132,074 132,999 7,220 7,482 $ 412,901 $ 411,676 $ 7,220 $ 7,482 The Corporation did not sell any securities available for sale during 2021 or 2020. At September 30, 2021, and December 31, 2020, securities with a carrying value of $362,378,000 and $301,201,000, respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

Loans

Loans	9 Months Ended
	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
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 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 the previous twelve quarters 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. 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 the Corporation can reasonably estimate the timing and amount of expected cash flows on such loans. Accordingly, the Corporation does not consider acquired contractually delinquent loans to be non-accruing and continue to recognize interest income on these loans using the accretion model. 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. The following table presents 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 September 30, 2021, and December 31, 2020: In thousands Pass Special Mention Substandard Doubtful Total SEPTEMBER 30, 2021 Originated Loans Commercial and industrial $ 154,999 $ 4,941 $ 2,120 $ — $ 162,060 Commercial real estate 484,915 55,952 9,374 — 550,241 Commercial real estate construction 33,549 1,380 — — 34,929 Residential mortgage 302,905 5,735 75 — 308,715 Home equity lines of credit 75,666 921 — — 76,587 Consumer 10,502 — — — 10,502 Total Originated Loans 1,062,536 68,929 11,569 — 1,143,034 Acquired Loans Commercial and industrial 30,950 1,518 317 — 32,785 Commercial real estate 218,966 11,657 4,343 — 234,966 Commercial real estate construction 6,653 2,225 — — 8,878 Residential mortgage 42,160 4,429 1,578 — 48,167 Home equity lines of credit 17,384 37 596 — 18,017 Consumer 1,039 — — — 1,039 Total Acquired Loans 317,152 19,866 6,834 — 343,852 Total Loans Commercial and industrial 185,949 6,459 2,437 — 194,845 Commercial real estate 703,881 67,609 13,717 — 785,207 Commercial real estate construction 40,202 3,605 — — 43,807 Residential mortgage 345,065 10,164 1,653 — 356,882 Home equity lines of credit 93,050 958 596 — 94,604 Consumer 11,541 — — — 11,541 Total Loans $ 1,379,688 $ 88,795 $ 18,403 $ — $ 1,486,886 In thousands Pass Special Mention 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 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 Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Balance at beginning of period $ 596 $ 642 Acquisitions of impaired loans — 354 Reclassification from non-accretable differences 44 258 Accretion to loan interest income (305) (495) Balance at end of period $ 335 $ 759 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 September 30, 2021, and December 31, 2020: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid SEPTEMBER 30, 2021 Commercial and industrial $ 1,032 $ 1,032 $ 883 $ 491 $ 1,461 Commercial real estate 1,311 1,311 457 6,384 6,384 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,343 $ 2,343 $ 1,340 $ 6,875 $ 7,845 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 — — — — — $ 4,759 $ 4,759 $ 1,382 $ 5,962 $ 5,962 The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended September 30, 2021 and 2020: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest SEPTEMBER 30, 2021 Commercial and industrial $ 1,833 $ — $ 11 $ — Commercial real estate 1,311 — 6,654 46 Commercial real estate construction — — 123 — Residential mortgage — — 50 — Home equity lines of credit — — — — $ 3,144 $ — $ 6,838 $ 46 SEPTEMBER 30, 2020 Commercial and industrial $ 26 $ — $ 23 $ — Commercial real estate 2,210 — 6,075 42 Commercial real estate construction — — 1,173 — Residential mortgage — — 101 — Home equity lines of credit — — 22 3 $ 2,236 $ — $ 7,394 $ 45 The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2021 and 2020: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest SEPTEMBER 30, 2021 Commercial and industrial $ 2,109 $ — $ 5 $ — Commercial real estate 1,507 20 6,685 140 Commercial real estate construction — — 126 — Residential mortgage — — 76 — Home equity lines of credit — — — — $ 3,616 $ 20 $ 6,892 $ 140 SEPTEMBER 30, 2020 Commercial and industrial $ 44 $ — $ 12 $ — Commercial real estate 1,370 — 6,707 157 Commercial real estate construction — — 586 — Residential mortgage — — 118 7 Home equity lines of credit — — 49 3 $ 1,414 $ — $ 7,472 $ 167 No additional funds are committed to be advanced in connection with impaired loans. The following table presents nonaccrual loans by loan portfolio class as of September 30, 2021, and December 31, 2020, the table below excludes $5.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands September 30, 2021 December 31, 2020 Commercial and industrial $ 1,523 $ 2,031 Commercial real estate 4,095 4,909 Commercial real estate construction — — Residential mortgage — 101 Home equity lines of credit — — $ 5,618 $ 7,041 There were no loans whose terms have been modified thereby resulting in a troubled debt restructuring during the three and nine months ended September 30, 2021 and 2020. The Corporation classifies certain loans as troubled debt restructurings when credit terms to a borrower in financial difficulty are modified. The modifications

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
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 September 30, 2021, and December 31, 2020, are as follows: September 30, 2021 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 223,169 $ — $ 223,169 $ — Mortgage-backed securities, residential 132,999 — 132,999 — State and municipal 42,710 — 42,710 — Corporate bonds 12,798 — 12,798 — Total securities available for sale Recurring $ 411,676 $ — $ 411,676 $ — Equity securities with readily determinable fair values Recurring $ 2,547 $ 2,547 $ — $ — Collateral dependent impaired loans Nonrecurring $ 5,474 $ — $ — $ 5,474 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 Nonrecurring $ 7,498 $ — $ — $ 7,498 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 September 30, 2021 Impaired loans $ 5,474 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (51)% December 31, 2020 Impaired loans $ 7,498 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (52)% (a) 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. (b) 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 as of September 30, 2021: September 30, 2021 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 22,479 $ 22,479 $ 9,400 $ 13,079 $ — Interest-bearing deposits in banks 700,303 700,303 700,303 — — Equity securities available for sale 2,547 2,547 2,547 — — Investment securities available for sale 411,676 411,676 — 411,676 — Investment securities held to maturity 7,220 7,482 — 7,482 — Loans held for sale 3,935 3,935 — 3,935 — Loans, less allowance for loan losses 1,467,745 1,490,133 — — 1,490,133 Accrued interest receivable 5,746 5,746 — 5,746 — Restricted investment in bank stocks 2,368 2,368 — 2,368 — Financial liabilities: Demand deposits and savings 1,966,499 1,966,499 — 1,966,499 — Time deposits 451,062 453,159 — 453,159 — Short-term borrowings 44,605 44,605 — 44,605 — Long-term borrowings 20,700 21,027 — 21,027 — Trust preferred subordinated debt 21,000 20,132 — 20,132 — Accrued interest payable 417 417 — 417 — 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 as of 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 — — — — —

Securities Sold Under Agreement

Securities Sold Under Agreements to Repurchase (Repurchase Agreements)	9 Months Ended
	Sep. 30, 2021
Disclosure of Repurchase Agreements [Abstract]
Securities Sold Under Agreements to Repurchase (Repurchase Agreements)	Securities Sold Under Agreements to Repurchase (Repurchase Agreements) 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 September 30, 2021, and December 31, 2020: Gross Amounts Not Offset in the Statements of Condition 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 September 30, 2021 Repurchase agreements Commercial customers and government entities (a) $ 44,605 $ — $ 44,605 $ (44,605) $ — $ — December 31, 2020 Repurchase agreements Commercial customers and government entities (a) $ 38,464 $ — $ 38,464 $ (38,464) $ — $ — (a) As of September 30, 2021, and December 31, 2020, the fair value of securities pledged in connection with repurchase agreements was $48,058,000 and $54,680,000, respectively. The following table presents the remaining contractual maturity of the master netting arrangement or repurchase agreements as of September 30, 2021: Remaining Contractual Maturity of the Agreements In thousands Overnight Up to 30 Days 30 – 90 Days Greater than 90 Days Total Repurchase agreements and repurchase-to-maturity transactions U.S. Treasury and agency securities $ 44,605 $ — $ — $ — $ 44,605 Total $ 44,605 $ — $ — $ — $ 44,605

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Borrowings	Borrowings The Corporation had long-term debt outstanding as follows: In thousands September 30, 2021 December 31, 2020 FHLB advances $ 18,000 $ 38,716 Loan payable to local bank — 1,329 Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt — 5,000 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 — $ 41,700 $ 53,745 The FHLB advances are collateralized by the assets defined in the security agreement and FHLB capital stock. FHLB advances have maturity dates from 2021 to 2023 with a weighted average rate of 2.67%. The loan payable to a local bank has a fixed rate of 4.5% 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. This loan payable was paid off during the second quarter of 2021. 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 October 6, 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 arrangements, fully and unconditionally guaranteed all of the trust obligations with respect to the capital securities. The trust preferred security was paid off during the second quarter of 2021. The 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 available. On September 30, 2021, the most recent interest rate reset date, the interest rate was adjusted to 1.74600% for the period ending September 13, 2021. The 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. On March 30, 2021, ACNB Corporation (the Company) entered into Subordinated Note Purchase Agreements (Purchase Agreements) with certain institutional accredited investors and qualified institutional buyers (the Purchasers) pursuant to which the Company sold and issued $15.0 million in aggregate principal amount of its 4.00% fixed-to-floating rate subordinated notes due March 31, 2031 (the Notes). The Notes were issued by the Company to the Purchasers at a price equal to 100% of their face amount. The Company intends to use the net proceeds it received from the sale of the Notes to retire outstanding debt of the Company, repurchase issued and outstanding shares of the Company, support general corporate purposes, underwrite growth opportunities, create an interest reserve for the Notes, and downstream proceeds to ACNB Bank (the Bank), to be used by the Bank to continue to meet regulatory capital requirements, increase the regulatory lending ability of the Bank, and support the Bank’s organic growth initiatives. The Notes have a stated maturity of March 31, 2031, are redeemable by the Company at its option, in whole or in part, on or after March 30, 2026, and at any time upon the occurrences of certain events.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets On January 5, 2005, ACNB Corporation completed its acquisition of Russell Insurance Group, Inc. of Westminster, Maryland. The acquisition of RIG resulted in goodwill of approximately $6,308,000. On July 1, 2017, the Corporation completed its acquisition of New Windsor Bancorp, Inc. 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, the Corporation completed its acquisition of Frederick County Bancorp, Inc. of Frederick, Maryland. The acquisition of FCBI resulted in goodwill 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. 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 years. ACNB continues to evaluate long lived assets to determine if there are events or conditions that require an impairment test. The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: In thousands Gross carrying amount Accumulated amortization RIG amortized intangible assets $ 10,428 $ 7,374 New Windsor core deposit intangibles 2,418 1,561 FCBI core deposit intangibles 3,560 1,084

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2021
Revenue Recognition [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 non-interest 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 $496,780,000 and $399,544,000 at September 30, 2021 and 2020, 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 non-interest 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 non-interest 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 non-interest expense in the consolidated statements of income.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements 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 will 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.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements 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 will 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.

Acquisition of Frederick Coun_2

Acquisition of Frederick County Bancorp, Inc. (Tables)	9 Months Ended
	Sep. 30, 2021
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 Total revenues (net interest income plus non-interest income) $ 72,281 Net Income 22,138

Retirement Benefits (Tables)

Retirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2021
Postemployment Benefits [Abstract]
Schedule of net periodic benefit expense (income)	The components of net periodic benefit expense related to the non-contributory, defined benefit pension plan for the three and nine month periods ended September 30 were as follows: Three Months Ended September 30, Nine Months Ended September 30 In thousands 2021 2020 2021 2020 Service cost $ 220 $ 188 $ 660 $ 564 Interest cost 236 270 708 810 Expected return on plan assets (704) (687) (2,112) (2,061) Amortization of net loss 314 169 942 507 Net Periodic Benefit Expense (Income) $ 66 $ (60) $ 198 $ (180)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2021
Stockholders' Equity Note [Abstract]
Schedule of accumulated other comprehensive loss	The components of accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated Other BALANCE — SEPTEMBER 30, 2021 $ (953) $ (9,550) $ (10,503) BALANCE — DECEMBER 31, 2020 $ 4,645 $ (10,283) $ (5,638) BALANCE — SEPTEMBER 30, 2020 $ 4,874 $ (6,720) $ (1,846)

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Schedule of segment information	Segment information for the nine month periods ended September 30, 2021 and 2020, is as follows: In thousands Banking Insurance Total 2021 Net interest income and other income from external customers $ 66,309 $ 4,728 $ 71,037 Income before income taxes 28,416 1,077 29,493 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 530 — 530 2020 Net interest income and other income from external customers $ 63,696 $ 4,541 $ 68,237 Income before income taxes 12,993 922 13,915 Total assets 2,490,031 13,018 2,503,049 Capital expenditures 595 27 622 Segment information for the three month periods ended September 30, 2021 and 2020, is as follows: In thousands Banking Insurance Total 2021 Net interest income and other income from external customers $ 21,755 $ 1,519 $ 23,274 Income before income taxes 8,989 309 9,298 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 277 — 277 2020 Net interest income and other income from external customers $ 21,879 $ 1,499 $ 23,378 Income before income taxes 8,204 314 8,518 Total assets 2,490,031 13,018 2,503,049 Capital expenditures 17 19 36

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Amortized cost and fair value of securities at September 30, 2021, and December 31, 2020, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE SEPTEMBER 30, 2021 U.S. Government and agencies $ 225,315 $ 825 $ 2,971 $ 223,169 Mortgage-backed securities, residential 132,074 2,124 1,199 132,999 State and municipal 42,891 259 440 42,710 Corporate bonds 12,621 198 21 12,798 $ 412,901 $ 3,406 $ 4,631 $ 411,676 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 SECURITIES HELD TO MATURITY SEPTEMBER 30, 2021 Mortgage-backed securities, residential $ 7,220 $ 262 $ — $ 7,482 $ 7,220 $ 262 $ — $ 7,482 DECEMBER 31, 2020 Mortgage-backed securities, residential $ 10,294 $ 474 $ — $ 10,768 $ 10,294 $ 474 $ — $ 10,768 Fair value of equity securities with readily determinable fair values at September 30, 2021, September 30, 2020, and December 31, 2020, are as follows: In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at September 30, 2021 SEPTEMBER 30, 2021 CRA Mutual Fund $ 1,065 $ — $ 20 $ 1,045 Stock in other banks 1,105 397 — 1,502 $ 2,170 $ 397 $ 20 $ 2,547 In thousands Fair Value at January 1, 2020 Unrealized Unrealized Fair Value at September 30, 2020 SEPTEMBER 30, 2020 CRA Mutual Fund $ 1,045 $ 25 $ — $ 1,070 Stock in other banks 1,318 — 508 810 $ 2,363 $ 25 $ 508 $ 1,880 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
Schedule of unrealized losses and fair value	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 September 30, 2021, and December 31, 2020: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE SEPTEMBER 30, 2021 U.S. Government and agencies $ 148,047 $ 2,469 $ 15,014 $ 502 $ 163,061 $ 2,971 Mortgage-backed securities, residential 75,394 1,144 2,713 55 78,107 1,199 State and municipal 22,384 415 901 25 23,285 440 Corporate bond 4,344 21 — — 4,344 21 $ 250,169 $ 4,049 $ 18,628 $ 582 $ 268,797 $ 4,631 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 bond 1,514 16 — — 1,514 16 $ 46,749 $ 275 $ — $ — $ 46,749 $ 275 SECURITIES HELD TO MATURITY SEPTEMBER 30, 2021 Mortgage-backed securities, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — DECEMBER 31, 2020 Mortgage-backed securities, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ —
Schedule of amortized cost and fair value by contractual maturity	Amortized cost and fair value at September 30, 2021, 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 $ 29,292 $ 29,505 $ — $ — Over 1 year through 5 years 67,854 68,105 — — Over 5 years through 10 years 136,154 134,047 — — Over 10 years 47,527 47,020 — — Mortgage-backed securities, residential 132,074 132,999 7,220 7,482 $ 412,901 $ 411,676 $ 7,220 $ 7,482

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Schedule of classes of loan portfolio summarized by the aggregate risk rating	The following table presents 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 September 30, 2021, and December 31, 2020: In thousands Pass Special Mention Substandard Doubtful Total SEPTEMBER 30, 2021 Originated Loans Commercial and industrial $ 154,999 $ 4,941 $ 2,120 $ — $ 162,060 Commercial real estate 484,915 55,952 9,374 — 550,241 Commercial real estate construction 33,549 1,380 — — 34,929 Residential mortgage 302,905 5,735 75 — 308,715 Home equity lines of credit 75,666 921 — — 76,587 Consumer 10,502 — — — 10,502 Total Originated Loans 1,062,536 68,929 11,569 — 1,143,034 Acquired Loans Commercial and industrial 30,950 1,518 317 — 32,785 Commercial real estate 218,966 11,657 4,343 — 234,966 Commercial real estate construction 6,653 2,225 — — 8,878 Residential mortgage 42,160 4,429 1,578 — 48,167 Home equity lines of credit 17,384 37 596 — 18,017 Consumer 1,039 — — — 1,039 Total Acquired Loans 317,152 19,866 6,834 — 343,852 Total Loans Commercial and industrial 185,949 6,459 2,437 — 194,845 Commercial real estate 703,881 67,609 13,717 — 785,207 Commercial real estate construction 40,202 3,605 — — 43,807 Residential mortgage 345,065 10,164 1,653 — 356,882 Home equity lines of credit 93,050 958 596 — 94,604 Consumer 11,541 — — — 11,541 Total Loans $ 1,379,688 $ 88,795 $ 18,403 $ — $ 1,486,886 In thousands Pass Special Mention 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
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 Nine Months Ended September 30, 2021 Nine Months Ended September 30, 2020 Balance at beginning of period $ 596 $ 642 Acquisitions of impaired loans — 354 Reclassification from non-accretable differences 44 258 Accretion to loan interest income (305) (495) Balance at end of period $ 335 $ 759
Summary of information relative to impaired loans by loan portfolio class	The following table summarizes information relative to impaired loans by loan portfolio class as of September 30, 2021, and December 31, 2020: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid SEPTEMBER 30, 2021 Commercial and industrial $ 1,032 $ 1,032 $ 883 $ 491 $ 1,461 Commercial real estate 1,311 1,311 457 6,384 6,384 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,343 $ 2,343 $ 1,340 $ 6,875 $ 7,845 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 — — — — — $ 4,759 $ 4,759 $ 1,382 $ 5,962 $ 5,962
Summary of information in regards to the average of impaired loans and related income by loan portfolio class	The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended September 30, 2021 and 2020: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest SEPTEMBER 30, 2021 Commercial and industrial $ 1,833 $ — $ 11 $ — Commercial real estate 1,311 — 6,654 46 Commercial real estate construction — — 123 — Residential mortgage — — 50 — Home equity lines of credit — — — — $ 3,144 $ — $ 6,838 $ 46 SEPTEMBER 30, 2020 Commercial and industrial $ 26 $ — $ 23 $ — Commercial real estate 2,210 — 6,075 42 Commercial real estate construction — — 1,173 — Residential mortgage — — 101 — Home equity lines of credit — — 22 3 $ 2,236 $ — $ 7,394 $ 45 The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2021 and 2020: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest SEPTEMBER 30, 2021 Commercial and industrial $ 2,109 $ — $ 5 $ — Commercial real estate 1,507 20 6,685 140 Commercial real estate construction — — 126 — Residential mortgage — — 76 — Home equity lines of credit — — — — $ 3,616 $ 20 $ 6,892 $ 140 SEPTEMBER 30, 2020 Commercial and industrial $ 44 $ — $ 12 $ — Commercial real estate 1,370 — 6,707 157 Commercial real estate construction — — 586 — Residential mortgage — — 118 7 Home equity lines of credit — — 49 3 $ 1,414 $ — $ 7,472 $ 167
Schedule of nonaccrual loans by loan portfolio class	The following table presents nonaccrual loans by loan portfolio class as of September 30, 2021, and December 31, 2020, the table below excludes $5.0 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands September 30, 2021 December 31, 2020 Commercial and industrial $ 1,523 $ 2,031 Commercial real estate 4,095 4,909 Commercial real estate construction — — Residential mortgage — 101 Home equity lines of credit — — $ 5,618 $ 7,041
Schedule of classes of 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 September 30, 2021, and December 31, 2020: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans SEPTEMBER 30, 2021 Originated Loans Commercial and industrial $ 211 $ 921 $ 639 $ 1,771 $ 160,289 $ 162,060 $ — Commercial real estate 114 1,368 2,514 3,996 546,245 550,241 — Commercial real estate construction — — — — 34,929 34,929 — Residential mortgage 28 237 371 636 308,079 308,715 371 Home equity lines of credit 560 — 59 619 75,968 76,587 59 Consumer 82 3 — 85 10,417 10,502 — Total originated loans 995 2,529 3,583 7,107 1,135,927 1,143,034 430 Acquired Loans Commercial and industrial — — — — 32,785 32,785 — Commercial real estate 350 — — 350 234,616 234,966 — Commercial real estate construction — — — — 8,878 8,878 — Residential mortgage 1 170 — 171 47,996 48,167 — Home equity lines of credit 372 — — 372 17,645 18,017 — Consumer 2 1 — 3 1,036 1,039 — Total acquired loans 725 171 — 896 342,956 343,852 — Total Loans Commercial and industrial 211 921 639 1,771 193,074 194,845 — Commercial real estate 464 1,368 2,514 4,346 780,861 785,207 — Commercial real estate construction — — — — 43,807 43,807 — Residential mortgage 29 407 371 807 356,075 356,882 371 Home equity lines of credit 932 — 59 991 93,613 94,604 59 Consumer 84 4 — 88 11,453 11,541 — Total Loans $ 1,720 $ 2,700 $ 3,583 $ 8,003 $ 1,478,883 $ 1,486,886 $ 430 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past 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
Summary of allowance for loan losses and recorded investment in loans receivable	The following tables summarize the allowance for loan losses and recorded investment in loans receivable: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2021 Allowance for Loan Losses Beginning balance - July 1, 2021 $ 4,630 $ 10,127 $ 457 $ 2,976 $ 573 $ 461 $ 983 $ 20,207 Charge-offs (1,073) — — — (22) (2) — (1,097) Recoveries 14 — — — — 17 — 31 Provisions (credits) (422) 457 54 391 50 (19) (511) — Ending balance - September 30, 2021 $ 3,149 $ 10,584 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 19,141 Beginning balance - January 1, 2021 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Charge-offs (1,105) — — — (22) (65) — (1,192) Recoveries 30 — — — — 27 — 57 Provisions (credits) 187 1,015 8 (28) (70) (153) (909) 50 Ending balance - September 30, 2021 $ 3,149 $ 10,584 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 19,141 Ending balance: individually evaluated for impairment $ 883 $ 457 $ — $ — $ — $ — $ — $ 1,340 Ending balance: collectively evaluated for impairment $ 2,266 $ 10,127 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 17,801 Loans Receivable Ending balance $ 194,845 $ 785,207 $ 43,807 $ 356,882 $ 94,604 $ 11,541 $ — $ 1,486,886 Ending balance: individually evaluated for impairment $ 1,523 $ 7,695 $ — $ — $ — $ — $ — $ 9,218 Ending balance: collectively evaluated for impairment $ 193,322 $ 777,512 $ 43,807 $ 356,882 $ 94,604 $ 11,541 $ — $ 1,477,668 AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2020 Allowance for Loan Losses Beginning balance - July 1, 2020 $ 2,656 $ 8,135 $ 251 $ 3,074 $ 661 $ 661 $ 2,915 $ 18,353 Charge-offs (14) (675) — — — (63) — (752) Recoveries 3 — — — 28 18 — 49 Provisions 430 2,272 222 504 58 134 (2,070) 1,550 Ending balance - September 30, 2020 $ 3,075 $ 9,732 $ 473 $ 3,578 $ 747 $ 750 $ 845 $ 19,200 Beginning balance - January 1, 2020 $ 2,400 $ 6,693 $ 298 $ 2,555 $ 619 $ 650 $ 620 $ 13,835 Charge-offs (2,048) (675) — — — (153) — (2,876) Recoveries 78 6 — — 29 28 — 141 Provisions (credits) 2,645 3,708 175 1,023 99 225 225 8,100 Ending balance - September 30, 2020 $ 3,075 $ 9,732 $ 473 $ 3,578 $ 747 $ 750 $ 845 $ 19,200 Ending balance: individually evaluated for impairment $ 23 $ 213 $ — $ — $ — $ — $ — $ 236 Ending balance: collectively evaluated for impairment $ 3,052 $ 9,519 $ 473 $ 3,578 $ 747 $ 750 $ 845 $ 18,964 Loans Receivable Ending balance $ 345,011 $ 754,074 $ 50,367 $ 428,480 $ 109,293 $ 13,658 $ — $ 1,700,883 Ending balance: individually evaluated for impairment $ 46 $ 10,445 $ — $ 101 $ — $ — $ — $ 10,592 Ending balance: collectively evaluated for impairment $ 344,965 $ 743,629 $ 50,367 $ 428,379 $ 109,293 $ 13,658 $ — $ 1,690,291 In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF DECEMBER 31, 2020 Allowance for Loan Losses Ending balance $ 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 Receivable 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

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of fair value measurements by level within the fair value hierarchy and the basis of measurement used	For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at September 30, 2021, and December 31, 2020, are as follows: September 30, 2021 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 223,169 $ — $ 223,169 $ — Mortgage-backed securities, residential 132,999 — 132,999 — State and municipal 42,710 — 42,710 — Corporate bonds 12,798 — 12,798 — Total securities available for sale Recurring $ 411,676 $ — $ 411,676 $ — Equity securities with readily determinable fair values Recurring $ 2,547 $ 2,547 $ — $ — Collateral dependent impaired loans Nonrecurring $ 5,474 $ — $ — $ 5,474 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 Nonrecurring $ 7,498 $ — $ — $ 7,498
Schedule of additional quantitative information about assets measured at fair value on a nonrecurring basis	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 September 30, 2021 Impaired loans $ 5,474 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (51)% December 31, 2020 Impaired loans $ 7,498 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (52)% (a) 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. (b) 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.
Schedule of carrying amount, exit pricing concept fair value and placement in the fair value hierarchy	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of September 30, 2021: September 30, 2021 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 22,479 $ 22,479 $ 9,400 $ 13,079 $ — Interest-bearing deposits in banks 700,303 700,303 700,303 — — Equity securities available for sale 2,547 2,547 2,547 — — Investment securities available for sale 411,676 411,676 — 411,676 — Investment securities held to maturity 7,220 7,482 — 7,482 — Loans held for sale 3,935 3,935 — 3,935 — Loans, less allowance for loan losses 1,467,745 1,490,133 — — 1,490,133 Accrued interest receivable 5,746 5,746 — 5,746 — Restricted investment in bank stocks 2,368 2,368 — 2,368 — Financial liabilities: Demand deposits and savings 1,966,499 1,966,499 — 1,966,499 — Time deposits 451,062 453,159 — 453,159 — Short-term borrowings 44,605 44,605 — 44,605 — Long-term borrowings 20,700 21,027 — 21,027 — Trust preferred subordinated debt 21,000 20,132 — 20,132 — Accrued interest payable 417 417 — 417 — 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 as of 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 — — — — —

Securities Sold Under Agreeme_2

Securities Sold Under Agreements to Repurchase (Repurchase Agreements) (Tables)	9 Months Ended
	Sep. 30, 2021
Disclosure of Repurchase Agreements [Abstract]
Schedule of short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement	The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of September 30, 2021, and December 31, 2020: Gross Amounts Not Offset in the Statements of Condition 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 September 30, 2021 Repurchase agreements Commercial customers and government entities (a) $ 44,605 $ — $ 44,605 $ (44,605) $ — $ — December 31, 2020 Repurchase agreements Commercial customers and government entities (a) $ 38,464 $ — $ 38,464 $ (38,464) $ — $ — (a) As of September 30, 2021, and December 31, 2020, the fair value of securities pledged in connection with repurchase agreements was $48,058,000 and $54,680,000, respectively.
Schedule of remaining contractual maturity of the master netting arrangement or repurchase agreements	The following table presents the remaining contractual maturity of the master netting arrangement or repurchase agreements as of September 30, 2021: Remaining Contractual Maturity of the Agreements In thousands Overnight Up to 30 Days 30 – 90 Days Greater than 90 Days Total Repurchase agreements and repurchase-to-maturity transactions U.S. Treasury and agency securities $ 44,605 $ — $ — $ — $ 44,605 Total $ 44,605 $ — $ — $ — $ 44,605

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of long-term debt outstanding	The Corporation had long-term debt outstanding as follows: In thousands September 30, 2021 December 31, 2020 FHLB advances $ 18,000 $ 38,716 Loan payable to local bank — 1,329 Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt — 5,000 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 — $ 41,700 $ 53,745

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of finite-lived intangible assets	The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: In thousands Gross carrying amount Accumulated amortization RIG amortized intangible assets $ 10,428 $ 7,374 New Windsor core deposit intangibles 2,418 1,561 FCBI core deposit intangibles 3,560 1,084

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Operations (Details) - bank	Jan. 11, 2020	Jul. 01, 2017	Sep. 30, 2021
Business Acquisition [Line Items]
Number of community banking office locations, ACNB			31
Adams, Cumberland, Franklin and York Counties, Pennsylvania
Business Acquisition [Line Items]
Number of community banking office locations, ACNB			20
Carroll and Frederick Counties, Maryland
Business Acquisition [Line Items]
Number of community banking office locations, ACNB			11
New Windsor
Business Acquisition [Line Items]
Number of community banking offices acquired		6
Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Number of community banking offices acquired	5

Acquisition of Frederick Coun_3

Acquisition of Frederick County Bancorp, Inc. - Narrative (Details)	Jan. 11, 2020USD ($)bank$ / sharesshares	Mar. 31, 2020USD ($)	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)
Business Acquisition [Line Items]
Goodwill Recorded in Acquisition			$ 42,108,000	$ 42,108,000	$ 42,108,000
Interest rate fair value discount	$ 2,600,000
Credit fair value discount	5,300,000
Liabilities, Fair Value Adjustment	$ 854,000
Merger related expenses		$ 6,000,000
Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Number of community banking offices acquired | bank	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. | Common Stock
Business Acquisition [Line Items]
Exchange ratio | shares	0.9900
Total ACNB shares issued | shares	1,590,547
Investment securities available-for-sale | Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Assets, fair value premium	$ 163,000
Time deposits | Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Assets, fair value premium	$ 255,000
Core deposit intangibles
Business Acquisition [Line Items]
Amortization period			10 years
Core deposit intangibles | Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Amortization period	10 years

Acquisition of Frederick Coun_4

Acquisition of Frederick County Bancorp, Inc. - Purchase Price Consideration in Common Stock (Details) - USD ($)	Jan. 11, 2020	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Common stock, shares outstanding		8,712,189	8,709,393	8,703,313
Fair Value of Liabilities Assumed
Goodwill Recorded in Acquisition		$ 42,108,000	$ 42,108,000	$ 42,108,000
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 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 issued (in shares)	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 of Frederick Coun_5

Acquisition of Frederick County Bancorp, Inc. - Fair Value Adjustments (Details) $ in Thousands	Jan. 11, 2020USD ($)
Business Acquisition [Line Items]
Interest rate fair value adjustment on pools of homogeneous loans	$ 2,600
Credit fair value adjustment on pools of homogeneous loans	5,300
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
Purchased credit impaired loans | Frederick County Bancorp, Inc.
Business Acquisition [Line Items]
Credit fair value adjustment on pools of homogeneous loans	$ (1,702)

Acquisition of Frederick Coun_6

Acquisition of Frederick County Bancorp, Inc. - 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

Acquisition of Frederick Coun_7

Acquisition of Frederick County Bancorp, Inc. - Pro forma information (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

Earnings Per Share and Restri_2

Earnings Per Share and Restricted Stock (Details) - USD ($) $ in Thousands	Feb. 24, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Mar. 08, 2019	Mar. 20, 2018
Earnings Per Share [Abstract]
Weighted average shares of common stock outstanding (in shares)		8,720,732	8,694,620	8,715,767	8,616,588
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
2009 Restricted Stock Plan, Number of shares authorized, but not issued (in shares)						174,055
Weighted average shares of common stock outstanding (in shares)		8,720,732	8,694,620	8,715,767	8,616,588
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 28	$ 143	$ 83	$ 374
ACNB Corporation 2009 Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
2009 Restricted Stock Plan, expiration period	10 years
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under plan (in shares)		25,945		25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock under new stock incentive plan (in shares)							400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under plan (in shares)		35,587		35,587
Shares fully vested (in shares)		29,041		29,041
Shares vested during the quarter (in shares)		0
Non-vested number of shares (in shares)		6,546		6,546
Vesting period (in years)				1 year

Retirement Benefits (Details)

Retirement Benefits (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)person	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)person	Sep. 30, 2020USD ($)
Postemployment Benefits [Abstract]
Service cost	$ 220	$ 188	$ 660	$ 564
Interest cost	236	270	708	810
Expected return on plan assets	(704)	(687)	(2,112)	(2,061)
Amortization of net loss	314	169	942	507
Net Periodic Benefit Expense (Income)	$ 66	$ (60)	$ 198	$ (180)
Number of active, vested, terminated and retired persons in the Plan | person	347		347

Guarantees (Details)

Guarantees (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Guarantor Obligations [Line Items]
Line of credit facility expiration period	1 year
Standby Letters of Credit
Guarantor Obligations [Line Items]
Guarantees amount	$ 9,588

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ 269,840	$ 266,366	$ 257,612	$ 257,972	$ 256,723	$ 252,190	$ 246,994	$ 189,516
Unrealized Gains on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(953)			4,645	4,874
Pension Liability
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(9,550)			(10,283)	(6,720)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ (10,503)	$ (9,053)	$ (11,473)	$ (5,638)	$ (1,846)	$ (1,620)	$ (2,520)	$ (5,853)

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)segment	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Segment Reporting [Abstract]
Number of reporting segments | segment			2
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	$ 23,274	$ 23,378	$ 71,037	$ 68,237
Income before income taxes	9,298	8,518	29,493	13,915
Total assets	2,792,792	2,503,049	2,792,792	2,503,049	$ 2,555,362
Capital expenditures	277	36	530	622
Banking
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	21,755	21,879	66,309	63,696
Income before income taxes	8,989	8,204	28,416	12,993
Total assets	2,780,109	2,490,031	2,780,109	2,490,031
Capital expenditures	277	17	530	595
Insurance
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	1,519	1,499	4,728	4,541
Income before income taxes	309	314	1,077	922
Total assets	12,683	13,018	12,683	13,018
Capital expenditures	$ 0	$ 19	$ 0	$ 27

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
SECURITIES AVAILABLE FOR SALE
Available for Sale, Amortized Cost	$ 412,901	$ 331,745
Gross Unrealized Gains	3,406	6,248
Gross Unrealized Losses	4,631	275
Investment securities available for sale	411,676	337,718	$ 313,671
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	7,220	10,294	13,606
Gross Unrealized Gains	262	474
Gross Unrealized Losses	0	0
Fair Value	7,482	10,768	$ 14,110
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Available for Sale, Amortized Cost	225,315	181,704
Gross Unrealized Gains	825	2,117
Gross Unrealized Losses	2,971	218
Investment securities available for sale	223,169	183,603
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Available for Sale, Amortized Cost	132,074	105,327
Gross Unrealized Gains	2,124	3,529
Gross Unrealized Losses	1,199	34
Investment securities available for sale	132,999	108,822
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	7,220	10,294
Gross Unrealized Gains	262	474
Gross Unrealized Losses	0	0
Fair Value	7,482	10,768
State and municipal
SECURITIES AVAILABLE FOR SALE
Available for Sale, Amortized Cost	42,891	35,930
Gross Unrealized Gains	259	561
Gross Unrealized Losses	440	7
Investment securities available for sale	42,710	36,484
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Available for Sale, Amortized Cost	12,621	8,784
Gross Unrealized Gains	198	41
Gross Unrealized Losses	21	16
Investment securities available for sale	$ 12,798	$ 8,809

Securities - Schedule of Requir

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	$ 2,170	$ 2,170	$ 2,363
Unrealized Gains	25	397	25
Unrealized Losses	218	20	508
Fair value at end of period		2,547	1,880
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	1,065	1,065	1,045
Unrealized Gains	25	0	25
Unrealized Losses	5	20	0
Fair value at end of period		1,045	1,070
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	1,105	1,105	1,318
Unrealized Gains	0	397	0
Unrealized Losses	$ 213	0	508
Fair value at end of period		$ 1,502	$ 810

Securities - Schedule of Unreal

Securities - Schedule of Unrealized Losses and Fair Value (Details) $ in Thousands	Sep. 30, 2021USD ($)Security	Dec. 31, 2020USD ($)
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 250,169	$ 46,749
Unrealized Losses, Less than 12 Months	4,049	275
Fair Value, 12 Months or More	18,628	0
Unrealized Losses, 12 Months or More	582	0
Total Fair Value	268,797	46,749
Total Unrealized Losses	4,631	275
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	0	0
Unrealized Losses, Less than 12 Months	0	0
Fair Value, 12 Months or More	0	0
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	0	0
Total Unrealized Losses	0	0
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	148,047	32,629
Unrealized Losses, Less than 12 Months	2,469	218
Fair Value, 12 Months or More	15,014	0
Unrealized Losses, 12 Months or More	502	0
Total Fair Value	163,061	32,629
Total Unrealized Losses	$ 2,971	218
SECURITIES HELD TO MATURITY
Available for sale securities in unrealized loss positions for 12 months or more | Security	8
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 75,394	10,458
Unrealized Losses, Less than 12 Months	1,144	34
Fair Value, 12 Months or More	2,713	0
Unrealized Losses, 12 Months or More	55	0
Total Fair Value	78,107	10,458
Total Unrealized Losses	1,199	34
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	0	0
Unrealized Losses, Less than 12 Months	0	0
Fair Value, 12 Months or More	0	0
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	0	0
Total Unrealized Losses	$ 0	0
Available for sale securities in unrealized loss positions for 12 months or more | Security	3
State and municipal
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 22,384	2,148
Unrealized Losses, Less than 12 Months	415	7
Fair Value, 12 Months or More	901	0
Unrealized Losses, 12 Months or More	25	0
Total Fair Value	23,285	2,148
Total Unrealized Losses	$ 440	7
SECURITIES HELD TO MATURITY
Available for sale securities in unrealized loss positions for 12 months or more | Security	2
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 4,344	1,514
Unrealized Losses, Less than 12 Months	21	16
Fair Value, 12 Months or More	0	0
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	4,344	1,514
Total Unrealized Losses	$ 21	$ 16

Securities - Narrative (Details

Securities - Narrative (Details) $ in Thousands	Sep. 30, 2021USD ($)Security	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale [Line Items]
Carrying value of securities pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes | $	$ 362,378	$ 301,201
U.S. Government and agencies
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	67
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	6.00%
Available for sale securities in unrealized loss positions for 12 months or more	8
Mortgage-backed securities, residential
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	39
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	5.00%
Available for sale securities in unrealized loss positions for 12 months or more	3
State and municipal
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	36
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	6.00%
Available for sale securities in unrealized loss positions for 12 months or more	2
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	5
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	2.00%

Securities - Schedule of Amor_2

Securities - Schedule of Amortized Cost and Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Available for Sale Amortized Cost
1 year or less	$ 29,292
Over 1 year through 5 years	67,854
Over 5 years through 10 years	136,154
Over 10 years	47,527
Without single maturity date	132,074
Available for Sale, Amortized Cost	412,901	$ 331,745
Available for Sale Fair Value
1 year or less	29,505
Over 1 year through 5 years	68,105
Over 5 years through 10 years	134,047
Over 10 years	47,020
Without single maturity date	132,999
Available for Sale, Fair Value	411,676	337,718	$ 313,671
Held-to-Maturity Amortized Cost
1 year or less	0
Over 1 year through 5 years	0
Over 5 years through 10 years	0
Over 10 years	0
Without single maturity date	7,220
Held to Maturity, Amortized Cost	7,220	10,294	13,606
Held-to-Maturity Fair Value
1 year or less	0
Over 1 year through 5 years	0
Over 5 years through 10 years	0
Over 10 years	0
Without single maturity date	7,482
Held to Maturity, Fair Value	7,482	10,768	$ 14,110
Mortgage-backed securities, residential
Available for Sale Amortized Cost
Available for Sale, Amortized Cost	132,074	105,327
Available for Sale Fair Value
Available for Sale, Fair Value	132,999	108,822
Held-to-Maturity Amortized Cost
Held to Maturity, Amortized Cost	7,220	10,294
Held-to-Maturity Fair Value
Held to Maturity, Fair Value	$ 7,482	$ 10,768

Loans - Narrative (Details)

Loans - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)application	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)applicationContract	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period for order of valuations (at least)			18 months
Troubled debt restructured loans, balance	$ 3,679,000	$ 3,850,000	$ 3,679,000	$ 3,850,000
Number of loans which has periodic late payments | Contract			1
Financing Receivable, Modifications, Subsequent Default, Number of Contracts with Active Forbearance Agreements			0
Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process	527,000		$ 527,000		$ 391,000
Recognized loan fee income	$ 17,689,000	19,861,000	$ 54,435,000	59,076,000
Residential mortgage and commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due to discontinue accrual interest on financing receivable			90 days
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for write-off of financing receivable (no later than)	120 days		120 days
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of financing receivable, updated valuation on real estate secured loans (number of days past due)			90 days
Number of previous months with no updated valuation completed for corporation to update valuation			12 months
Impaired financing receivable, valuation on real estate collateralized loans (number of days after the loan is classified as impaired)			30 days
CARES Act
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of applications | application	2,217		2,217
Total amount under PPP (up to)	$ 223,036,703		$ 223,036,703
Projected fee income			9,500,000
Recognized loan fee income	1,281,000	741,000	$ 4,411,000	1,417,000
Maximum | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term			20 years
Loan-to-value ratio (no greater than)			80.00%
Maximum | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term			30 years
Loan-to-value ratio (no greater than)			80.00%
Loan-to-value ratio that requires private mortgage insurance (in excess of)			80.00%
Maximum | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term			20 years
Loan-to-value ratio (no greater than)			90.00%
Nonaccrual
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans, balance	79,000	143,000	$ 79,000	143,000
Accrual
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans, balance	$ 3,600,000	$ 3,707,000	$ 3,600,000	$ 3,707,000

Loans - Schedule of Classes of

Loans - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,486,886	$ 1,637,784	$ 1,700,883
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,379,688	1,527,119
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	88,795	90,334
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	18,403	20,331
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	194,845	320,154	345,011
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	185,949	308,929
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,459	7,061
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,437	4,164
Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	785,207	744,627	754,074
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	703,881	660,135
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	67,609	70,828
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	13,717	13,664
Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	43,807	53,902	50,367
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	40,202	49,762
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,605	4,140
Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	356,882	401,340	428,480
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	345,065	391,419
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,164	7,862
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,653	2,059
Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	94,604	104,610	109,293
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	93,050	103,725
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	958	443
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	596	442
Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,541	13,151	$ 13,658
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,541	13,149
Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	2
Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,143,034	1,228,096
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,062,536	1,149,058
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	68,929	65,709
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,569	13,329
Originated Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	162,060	277,903
Originated Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	154,999	270,047
Originated Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,941	5,168
Originated Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,120	2,688
Originated Loans | Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	550,241	479,123
Originated Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	484,915	414,538
Originated Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	55,952	54,122
Originated Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	9,374	10,463
Originated Loans | Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	34,929	41,208
Originated Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	33,549	39,462
Originated Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,380	1,746
Originated Loans | Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	308,715	337,137
Originated Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	302,905	332,632
Originated Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,735	4,327
Originated Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	75	178
Originated Loans | Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	76,587	80,906
Originated Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	75,666	80,560
Originated Loans | Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	921	346
Originated Loans | Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,502	11,819
Originated Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,502	11,819
Originated Loans | Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	343,852	409,688
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	317,152	378,061
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	19,866	24,625
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,834	7,002
Acquired Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	32,785	42,251
Acquired Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	30,950	38,882
Acquired Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,518	1,893
Acquired Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	317	1,476
Acquired Loans | Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	234,966	265,504
Acquired Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	218,966	245,597
Acquired Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,657	16,706
Acquired Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,343	3,201
Acquired Loans | Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	8,878	12,694
Acquired Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,653	10,300
Acquired Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,225	2,394
Acquired Loans | Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	48,167	64,203
Acquired Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	42,160	58,787
Acquired Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,429	3,535
Acquired Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,578	1,881
Acquired Loans | Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	18,017	23,704
Acquired Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	17,384	23,165
Acquired Loans | Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	37	97
Acquired Loans | Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	596	442
Acquired Loans | Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,039	1,332
Acquired Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,039	1,330
Acquired Loans | Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	2
Acquired Loans | Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 0	$ 0

Loans - Schedule of Change in A

Loans - Schedule of Change in Accretable Yields of Acquired Loans (Details) - Acquired Loans Accounted For Under ASC 310-30 - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 596	$ 642
Acquisitions of impaired loans	0	354
Reclassification from non-accretable differences	44	258
Accretion to loan interest income	(305)	(495)
Balance at end of period	$ 335	$ 759

Loans - Summary of Impaired Loa

Loans - Summary of Impaired Loans by Loan Portfolio Class (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	$ 2,343	$ 4,759
Impaired Loans with Allowance: Unpaid Principal Balance	2,343	4,759
Impaired Loans with Allowance: Related Allowance	1,340	1,382
Impaired Loans with No Allowance: Recorded Investment	6,875	5,962
Impaired Loans with No Allowance: Unpaid Principal Balance	7,845	5,962
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	1,032	2,031
Impaired Loans with Allowance: Unpaid Principal Balance	1,032	2,031
Impaired Loans with Allowance: Related Allowance	883	1,224
Impaired Loans with No Allowance: Recorded Investment	491	0
Impaired Loans with No Allowance: Unpaid Principal Balance	1,461	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	1,311	2,728
Impaired Loans with Allowance: Unpaid Principal Balance	1,311	2,728
Impaired Loans with Allowance: Related Allowance	457	158
Impaired Loans with No Allowance: Recorded Investment	6,384	5,861
Impaired Loans with No Allowance: Unpaid Principal Balance	6,384	5,861
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	0	101
Impaired Loans with No Allowance: Unpaid Principal Balance	0	101
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	0
Impaired Loans with No Allowance: Unpaid Principal Balance	$ 0	$ 0

Loans - Summary of Average of I

Loans - Summary of Average of Impaired Loans and Related Interest Income by Loan Portfolio Class (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	$ 3,144	$ 2,236	$ 3,616	$ 1,414
Impaired Loans with Allowance: Interest Income	0	0	20	0
Impaired Loans with No Allowance: Average Recorded Investment	6,838	7,394	6,892	7,472
Impaired Loans with No Allowance: Interest Income	46	45	140	167
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	1,833	26	2,109	44
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	11	23	5	12
Impaired Loans with No Allowance: Interest Income	0	0	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	1,311	2,210	1,507	1,370
Impaired Loans with Allowance: Interest Income	0	0	20	0
Impaired Loans with No Allowance: Average Recorded Investment	6,654	6,075	6,685	6,707
Impaired Loans with No Allowance: Interest Income	46	42	140	157
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	123	1,173	126	586
Impaired Loans with No Allowance: Interest Income	0	0	0	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	50	101	76	118
Impaired Loans with No Allowance: Interest Income	0	0	0	7
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	22	0	49
Impaired Loans with No Allowance: Interest Income	$ 0	$ 3	$ 0	$ 3

Loans - Schedule of Nonaccrual

Loans - Schedule of Nonaccrual Loans by Classes of the Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Financing Receivable, Past Due [Line Items]
Purchase credit impaired loans, net of unamortized fair value adjustments	$ 5,000
Total nonaccrual loans	5,618	$ 7,041
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	1,523	2,031
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	4,095	4,909
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	0	101
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 0	$ 0

Loans - Schedule of Loan Portfo

Loans - Schedule of Loan Portfolio Summarized by the Past Due Status (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	$ 430	$ 855
Financing Receivable, before Allowance for Credit Loss	1,486,886	1,637,784	$ 1,700,883
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	8,003	11,000
30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,720	4,612
60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,700	3,801
Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,583	2,587
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,478,883	1,626,784
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	194,845	320,154	345,011
Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,771	1,785
Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	211	1,554
Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	921	231
Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	639	0
Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	193,074	318,369
Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	785,207	744,627	754,074
Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,346	4,766
Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	464	452
Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,368	2,683
Commercial real estate | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,514	1,631
Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	780,861	739,861
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	97
Financing Receivable, before Allowance for Credit Loss	43,807	53,902	50,367
Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	215
Commercial real estate construction | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	42
Commercial real estate construction | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	76
Commercial real estate construction | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	97
Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	43,807	53,687
Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	371	668
Financing Receivable, before Allowance for Credit Loss	356,882	401,340	428,480
Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	807	3,669
Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	29	2,216
Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	407	684
Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	371	769
Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	356,075	397,671
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	59	90
Financing Receivable, before Allowance for Credit Loss	94,604	104,610	109,293
Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	991	400
Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	932	250
Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	60
Home equity lines of credit | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	59	90
Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	93,613	104,210
Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	11,541	13,151	$ 13,658
Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	88	165
Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	84	98
Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4	67
Consumer | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,453	12,986
Originated Loans
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	430	580
Financing Receivable, before Allowance for Credit Loss	1,143,034	1,228,096
Originated Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	7,107	8,396
Originated Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	995	3,099
Originated Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,529	2,985
Originated Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,583	2,312
Originated Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,135,927	1,219,700
Originated Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	162,060	277,903
Originated Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,771	1,432
Originated Loans | Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	211	1,432
Originated Loans | Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	921	0
Originated Loans | Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	639	0
Originated Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	160,289	276,471
Originated Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	550,241	479,123
Originated Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,996	4,227
Originated Loans | Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	114	133
Originated Loans | Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,368	2,463
Originated Loans | Commercial real estate | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,514	1,631
Originated Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	546,245	474,896
Originated Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	34,929	41,208
Originated Loans | Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	76
Originated Loans | Commercial real estate construction | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate construction | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	76
Originated Loans | Commercial real estate construction | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	34,929	41,132
Originated Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	371	522
Financing Receivable, before Allowance for Credit Loss	308,715	337,137
Originated Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	636	2,340
Originated Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	28	1,382
Originated Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	237	335
Originated Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	371	623
Originated Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	308,079	334,797
Originated Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	59	58
Financing Receivable, before Allowance for Credit Loss	76,587	80,906
Originated Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	619	172
Originated Loans | Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	560	54
Originated Loans | Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	60
Originated Loans | Home equity lines of credit | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	59	58
Originated Loans | Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	75,968	80,734
Originated Loans | Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	10,502	11,819
Originated Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	85	149
Originated Loans | Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	82	98
Originated Loans | Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3	51
Originated Loans | Consumer | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,417	11,670
Acquired Loans
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	275
Financing Receivable, before Allowance for Credit Loss	343,852	409,688
Acquired Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	896	2,604
Acquired Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	725	1,513
Acquired Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	171	816
Acquired Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	275
Acquired Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	342,956	407,084
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	32,785	42,251
Acquired Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	353
Acquired Loans | Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	122
Acquired Loans | Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	231
Acquired Loans | Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	32,785	41,898
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	234,966	265,504
Acquired Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	350	539
Acquired Loans | Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	350	319
Acquired Loans | Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	220
Acquired Loans | Commercial real estate | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	234,616	264,965
Acquired Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	97
Financing Receivable, before Allowance for Credit Loss	8,878	12,694
Acquired Loans | Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	139
Acquired Loans | Commercial real estate construction | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	42
Acquired Loans | Commercial real estate construction | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate construction | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	97
Acquired Loans | Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	8,878	12,555
Acquired Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	146
Financing Receivable, before Allowance for Credit Loss	48,167	64,203
Acquired Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	171	1,329
Acquired Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1	834
Acquired Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	170	349
Acquired Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	146
Acquired Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	47,996	62,874
Acquired Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	32
Financing Receivable, before Allowance for Credit Loss	18,017	23,704
Acquired Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	372	228
Acquired Loans | Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	372	196
Acquired Loans | Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Home equity lines of credit | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	32
Acquired Loans | Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	17,645	23,476
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	1,039	1,332
Acquired Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	3	16
Acquired Loans | Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2	0
Acquired Loans | Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1	16
Acquired Loans | Consumer | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,036	$ 1,316

Loans - Schedule of Allowance f

Loans - Schedule of Allowance for Loan Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	$ 20,207	$ 18,353	$ 20,226	$ 13,835
Charge-offs	(1,097)	(752)	(1,192)	(2,876)
Recoveries	31	49	57	141
Provisions (credits)	0	1,550	50	8,100
Allowance for Loan Losses, Ending Balance	19,141	19,200	19,141	19,200
Allowance for Loan Losses, Ending Balance	19,141	19,200	19,141	19,200	$ 20,226
Allowance for loan losses: Ending balance: individually evaluated for impairment	1,340	236	1,340	236	1,382
Allowance for loan losses: Ending balance: collectively evaluated for impairment	17,801	18,964	17,801	18,964	18,844
Loans Receivable, Ending balance	1,486,886	1,700,883	1,486,886	1,700,883	1,637,784
Loans receivables: Ending balance: individually evaluated for impairment	9,218	10,592	9,218	10,592	10,721
Loans Receivable: Ending balance: collectively evaluated for impairment	1,477,668	1,690,291	1,477,668	1,690,291	1,627,063
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	4,630	2,656	4,037	2,400
Charge-offs	(1,073)	(14)	(1,105)	(2,048)
Recoveries	14	3	30	78
Provisions (credits)	(422)	430	187	2,645
Allowance for Loan Losses, Ending Balance	3,149	3,075	3,149	3,075
Allowance for Loan Losses, Ending Balance	3,149	3,075	3,149	3,075	4,037
Allowance for loan losses: Ending balance: individually evaluated for impairment	883	23	883	23	1,224
Allowance for loan losses: Ending balance: collectively evaluated for impairment	2,266	3,052	2,266	3,052	2,813
Loans Receivable, Ending balance	194,845	345,011	194,845	345,011	320,154
Loans receivables: Ending balance: individually evaluated for impairment	1,523	46	1,523	46	2,031
Loans Receivable: Ending balance: collectively evaluated for impairment	193,322	344,965	193,322	344,965	318,123
Commercial Real Estate
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	10,127	8,135	9,569	6,693
Charge-offs	0	(675)	0	(675)
Recoveries	0	0	0	6
Provisions (credits)	457	2,272	1,015	3,708
Allowance for Loan Losses, Ending Balance	10,584	9,732	10,584	9,732
Allowance for Loan Losses, Ending Balance	10,584	9,732	10,584	9,732	9,569
Allowance for loan losses: Ending balance: individually evaluated for impairment	457	213	457	213	158
Allowance for loan losses: Ending balance: collectively evaluated for impairment	10,127	9,519	10,127	9,519	9,411
Loans Receivable, Ending balance	785,207	754,074	785,207	754,074	744,627
Loans receivables: Ending balance: individually evaluated for impairment	7,695	10,445	7,695	10,445	8,589
Loans Receivable: Ending balance: collectively evaluated for impairment	777,512	743,629	777,512	743,629	736,038
Commercial Real Estate Construction
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	457	251	503	298
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions (credits)	54	222	8	175
Allowance for Loan Losses, Ending Balance	511	473	511	473
Allowance for Loan Losses, Ending Balance	511	473	511	473	503
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	511	473	511	473	503
Loans Receivable, Ending balance	43,807	50,367	43,807	50,367	53,902
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	43,807	50,367	43,807	50,367	53,902
Residential Mortgage
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	2,976	3,074	3,395	2,555
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions (credits)	391	504	(28)	1,023
Allowance for Loan Losses, Ending Balance	3,367	3,578	3,367	3,578
Allowance for Loan Losses, Ending Balance	3,367	3,578	3,367	3,578	3,395
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	3,367	3,578	3,367	3,578	3,395
Loans Receivable, Ending balance	356,882	428,480	356,882	428,480	401,340
Loans receivables: Ending balance: individually evaluated for impairment	0	101	0	101	101
Loans Receivable: Ending balance: collectively evaluated for impairment	356,882	428,379	356,882	428,379	401,239
Home Equity Lines of Credit
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	573	661	693	619
Charge-offs	(22)	0	(22)	0
Recoveries	0	28	0	29
Provisions (credits)	50	58	(70)	99
Allowance for Loan Losses, Ending Balance	601	747	601	747
Allowance for Loan Losses, Ending Balance	601	747	601	747	693
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	601	747	601	747	693
Loans Receivable, Ending balance	94,604	109,293	94,604	109,293	104,610
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	94,604	109,293	94,604	109,293	104,610
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	461	661	648	650
Charge-offs	(2)	(63)	(65)	(153)
Recoveries	17	18	27	28
Provisions (credits)	(19)	134	(153)	225
Allowance for Loan Losses, Ending Balance	457	750	457	750
Allowance for Loan Losses, Ending Balance	457	750	457	750	648
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	457	750	457	750	648
Loans Receivable, Ending balance	11,541	13,658	11,541	13,658	13,151
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	11,541	13,658	11,541	13,658	13,151
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance	983	2,915	1,381	620
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions (credits)	(511)	(2,070)	(909)	225
Allowance for Loan Losses, Ending Balance	472	845	472	845
Allowance for Loan Losses, Ending Balance	472	845	472	845	1,381
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	472	845	472	845	1,381
Loans Receivable, Ending balance	0	0	0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	$ 0	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 411,676	$ 337,718	$ 313,671
Equity securities with readily determinable fair values	2,547	2,170	$ 1,880	$ 2,363
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	2,547	2,170
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	411,676	337,718
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	223,169	183,603
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	132,999	108,822
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	42,710	36,484
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	12,798	8,809
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	2,547	2,170
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	411,676	337,718
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 | 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	223,169	183,603
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 | 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	132,999	108,822
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 | 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	42,710	36,484
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 | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Corporate bonds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	12,798	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	0
Nonrecurring | Collateral dependent impaired loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Nonrecurring | Collateral dependent impaired loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Nonrecurring | Collateral dependent impaired loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	5,474	7,498
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	411,676	337,718
Equity securities with readily determinable fair values	2,547	2,170
Fair Value | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	411,676	337,718
Equity securities with readily determinable fair values	2,547	2,170
Fair Value | Recurring | U.S. Government and agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	223,169	183,603
Fair Value | Recurring | Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	132,999	108,822
Fair Value | Recurring | State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	42,710	36,484
Fair Value | Recurring | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	12,798	8,809
Fair Value | Nonrecurring | Collateral dependent impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 5,474	$ 7,498

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Additional Quantitative Information (Details) - Nonrecurring - Collateral dependent impaired loans - Level 3 $ in Thousands	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Estimate	$ 5,474	$ 7,498
Measurement Input, Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.51	0.52
Measurement Input, Discount Rate | Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.10	0.10
Measurement Input, Discount Rate | Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.50	0.50

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Carrying Amount, Fair Value and Placement in Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Financial assets:
Interest-bearing deposits in banks	$ 700,303	$ 375,613	$ 278,490
Equity securities with readily determinable fair values	2,547	2,170	1,880	$ 2,363
Investment securities available for sale	411,676	337,718	313,671
Investment securities held to maturity	7,482	10,768	14,110
Restricted investment in bank stocks	2,368	2,942	$ 3,022
Level 1
Financial assets:
Cash and due from banks	9,400	12,436
Interest-bearing deposits in banks	700,303	375,613
Equity securities with readily determinable fair values	2,547	2,170
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	13,079	11,303
Interest-bearing deposits in banks	0	0
Equity securities with readily determinable fair values	0	0
Investment securities available for sale	411,676	337,718
Investment securities held to maturity	7,482	10,768
Loans held for sale	3,935	11,034
Loans, less allowance for loan losses	0	0
Accrued interest receivable	5,746	6,950
Restricted investment in bank stocks	2,368	2,942
Financial liabilities:
Demand deposits and savings	1,966,499	1,708,868
Time deposits	453,159	481,138
Short-term borrowings	44,605	38,464
Long-term borrowings	21,027	43,669
Trust preferred subordinated debt	20,132	9,902
Accrued interest payable	417	1,434
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 with readily determinable fair values	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	1,490,133	1,662,342
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
Carrying Amount
Financial assets:
Cash and due from banks	22,479	23,739
Interest-bearing deposits in banks	700,303	375,613
Equity securities with readily determinable fair values	2,547	2,170
Investment securities available for sale	411,676	337,718
Investment securities held to maturity	7,220	10,294
Loans held for sale	3,935	11,034
Loans, less allowance for loan losses	1,467,745	1,617,558
Accrued interest receivable	5,746	6,950
Restricted investment in bank stocks	2,368	2,942
Financial liabilities:
Demand deposits and savings	1,966,499	1,708,868
Time deposits	451,062	476,657
Short-term borrowings	44,605	38,464
Long-term borrowings	20,700	42,745
Trust preferred subordinated debt	21,000	11,000
Accrued interest payable	417	1,434
Off-balance sheet financial instruments	0	0
Fair Value
Financial assets:
Cash and due from banks	22,479	23,739
Interest-bearing deposits in banks	700,303	375,613
Equity securities with readily determinable fair values	2,547	2,170
Investment securities available for sale	411,676	337,718
Investment securities held to maturity	7,482	10,768
Loans held for sale	3,935	11,034
Loans, less allowance for loan losses	1,490,133	1,662,342
Accrued interest receivable	5,746	6,950
Restricted investment in bank stocks	2,368	2,942
Financial liabilities:
Demand deposits and savings	1,966,499	1,708,868
Time deposits	453,159	481,138
Short-term borrowings	44,605	38,464
Long-term borrowings	21,027	43,669
Trust preferred subordinated debt	20,132	9,902
Accrued interest payable	417	1,434
Off-balance sheet financial instruments	$ 0	$ 0

Securities Sold Under Agreeme_3

Securities Sold Under Agreements to Repurchase (Repurchase Agreements) (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Gross Amounts of Recognized Liabilities	$ 44,605	$ 38,464
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	44,605	38,464
Financial Instruments	(44,605)	(38,464)
Cash Collateral Pledged	0	0
Net Amount	0	0
Fair value of securities pledged in connection with repurchase agreements	48,058	$ 54,680
Total	44,605
U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	44,605
Overnight and Continuous
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	44,605
Overnight and Continuous | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	44,605
Up to 30 Days
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	0
Up to 30 Days | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	0
30 – 90 Days
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	0
30 – 90 Days | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	0
Greater than 90 Days
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	0
Greater than 90 Days | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	$ 0

Borrowings (Details)

Borrowings (Details) - USD ($)	Mar. 30, 2021	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Debt Instrument [Line Items]
Long-term debt outstanding		$ 41,700,000	$ 41,700,000	$ 53,745,000	$ 57,113,000
FHLB Advances
Debt Instrument [Line Items]
Long-term debt outstanding		$ 18,000,000	$ 18,000,000	38,716,000
Weighted average rate percentage		2.67%	2.67%
Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		$ 15,000,000	$ 15,000,000	0
Interest rate percentage	4.00%
Subordinated debt issued	$ 15,000,000
Debt Instrument, issuance price, percentage	100.00%
Loan payable to local bank, 4.5% | Loan payable to local bank
Debt Instrument [Line Items]
Long-term debt outstanding		$ 0	$ 0	1,329,000
Interest rate percentage		4.50%	4.50%
Period of fixed interest rate			5 years
Loan payable variable rate, FCBI | Unsecured promissory note
Debt Instrument [Line Items]
Long-term debt outstanding		$ 2,700,000	$ 2,700,000	2,700,000
Interest rate percentage		3.25%	3.25%
Trust preferred subordinated debt, NWSB | Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		$ 0	$ 0	5,000,000
Interest rate percentage		6.39%	6.39%
Subordinated debt issued		$ 5,000,000	$ 5,000,000
Trust preferred subordinated debt, FCBI | Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		6,000,000	6,000,000	$ 6,000,000
Subordinated debt issued		$ 6,000,000	$ 6,000,000
Trust preferred subordinated debt, FCBI | Subordinated debt | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate percentage		1.746%	1.746%
Basis spread on prime rate, percentage		1.63%

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 11, 2020	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jul. 01, 2017	Jan. 05, 2005
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 42,108	$ 42,108	$ 42,108
RIG
Finite-Lived Intangible Assets [Line Items]
Goodwill						$ 6,308
New Windsor
Finite-Lived Intangible Assets [Line Items]
Goodwill					$ 13,272
Frederick County Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 22,528
Customer lists | RIG
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset		10,428
Accumulated amortization of intangible asset		$ 7,374
Customer lists | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period		15 years
Customer lists | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period		8 years
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Amortization period		10 years
Core deposit intangibles | New Windsor
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset		$ 2,418			$ 2,418
Accumulated amortization of intangible asset		1,561
Core deposit intangibles | Frederick County Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Amortization period	10 years
Gross carrying amount of intangible asset	$ 3,560	3,560
Accumulated amortization of intangible asset		$ 1,084

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020
Revenue Recognition [Abstract]
Assets Held-in-trust	$ 496,780	$ 399,544