ACNB (ACNB) 10-Q 29 Apr 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2022	Apr. 29, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Document Shell Company Report	false
Entity Common Stock, Shares Outstanding		8,707,028
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
ASSETS
Cash and due from banks	$ 23,388	$ 14,912	$ 24,305
Interest bearing deposits with banks	454,232	695,219	482,453
Total Cash and Cash Equivalents	477,620	710,131	506,758
Equity securities with readily determinable fair values	2,500	2,609	2,535
Debt securities available for sale	576,360	437,098	355,008
Securities held to maturity, fair value $27,679; $9,451; $6,652	28,019	6,454	9,155
Loans held for sale	1,123	2,193	12,000
Loans, net of allowance for loan losses $18,963; $20,237; $19,033	1,465,363	1,449,394	1,590,481
Assets held for sale	0	1,093	0
Premises and equipment, net	30,740	30,980	32,491
Right of use assets	3,181	3,270	2,984
Restricted investment in bank stocks	1,855	2,303	2,798
Investment in bank-owned life insurance	64,588	64,261	63,739
Investments in low-income housing partnerships	1,223	1,254	1,349
Goodwill	44,184	42,108	42,108
Intangible assets, net	11,516	6,101	6,969
Other assets	37,884	27,738	26,242
Total Assets	2,746,156	2,786,987	2,654,617
Deposits:
Non-interest bearing	633,119	623,360	589,045
Interest bearing	1,777,642	1,803,029	1,689,577
Total Deposits	2,410,761	2,426,389	2,278,622
Short-term borrowings	30,028	35,202	31,282
Long-term borrowings	30,200	34,700	65,616
Lease liabilities	3,181	3,270	2,984
Other liabilities	15,977	15,312	18,501
Total Liabilities	2,490,147	2,514,873	2,397,005
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; 8,823,699, 8,777,620 and 8,795,877 shares issued; 8,707,028, 8,715,020 and 8,679,206 shares outstanding	22,048	21,978	21,932
Treasury stock, at cost; 116,671, 62,600 and 116,671 shares	(2,245)	(2,245)	(728)
Additional paid-in capital	95,530	94,688	94,215
Retained earnings	171,580	167,238	153,666
Accumulated other comprehensive loss	(30,904)	(9,545)	(11,473)
Total Stockholders’ Equity	256,009	272,114	257,612
Total Liabilities and Stockholders’ Equity	$ 2,746,156	$ 2,786,987	$ 2,654,617

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 27,679	$ 6,652	$ 9,451
Allowance for loan losses	$ 18,963	$ 19,033	$ 20,237
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	8,823,699	8,795,877	8,777,620
Common stock, shares outstanding	8,707,028	8,679,206	8,715,020
Treasury stock, shares	116,671	116,671	62,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 16,090	$ 17,798
Securities:
Taxable	1,550	1,284
Tax-exempt	140	135
Dividends	35	61
Other	262	92
Total Interest Income	18,077	19,370
INTEREST EXPENSE
Deposits	738	1,654
Short-term borrowings	17	10
Long-term borrowings	269	381
Total Interest Expense	1,024	2,045
Net Interest Income	17,053	17,325
PROVISION FOR LOAN LOSSES	0	50
Net Interest Income after Provision for Loan Losses	17,053	17,275
OTHER INCOME
Commissions from insurance sales	1,200	1,383
Earnings on investment in bank-owned life insurance	327	338
Net gains (losses) on equity securities	(109)	365
Other	239	289
Total Other Income	4,459	5,913
OTHER EXPENSES
Salaries and employee benefits	7,559	8,668
Net occupancy	1,159	1,167
Equipment	1,518	1,291
Other tax	416	393
Professional services	309	224
Supplies and postage	181	163
Marketing and corporate relations	103	77
FDIC and regulatory	271	232
Intangible assets amortization	309	296
Foreclosed real estate income	0	(1)
Other operating	1,457	1,277
Total Other Expenses	13,282	13,787
Income before Income Taxes	8,230	9,401
PROVISION FOR INCOME TAXES	1,631	1,930
Net Income	$ 6,599	$ 7,471
PER SHARE DATA
Basic earnings (in dollars per share)	$ 0.76	$ 0.86
Cash dividends declared (in dollars per share)	$ 0.26	$ 0.25
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 958	$ 774
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	810	703
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	281	1,283
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 753	$ 778

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 6,599	$ 7,471
SECURITIES
Unrealized losses arising during the period, net of income taxes of $(6,128) and $(1,738), respectively		(21,438)	(6,079)
Reclassification adjustment for net gains included in net income, net of income taxes of $0 and $0, respectively (A) (C)	[1],[2]	0	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $23 and $69, respectively (B) (C)	[2],[3]	79	244
TOTAL OTHER COMPREHENSIVE LOSS		(21,359)	(5,835)
TOTAL COMPREHENSIVE (LOSS) INCOME		$ (14,760)	$ 1,636
[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
	Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized (losses) gains arising during the period, income taxes	$ (6,128)	$ (1,738)
SECURITIES: Reclassification adjustment for net gains included in net income, income taxes	0	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	$ 23	$ 69

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, 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, 2021	272,114	21,978	(2,245)	94,688	167,238	(9,545)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	6,599				6,599
Other comprehensive income (loss), net of taxes	(21,359)					(21,359)
Common stock shares issued	183	14		169
Restricted stock grants	486	56		430
Restricted stock compensation expense	243			243
Cash dividends declared	(2,257)				(2,257)
Ending Balance at Mar. 31, 2022	$ 256,009	$ 22,048	$ (2,245)	$ 95,530	$ 171,580	$ (30,904)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Common stock shares issued (in shares)	5,587	5,627
Restricted stock grants (in shares)	22,235

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 6,599	$ 7,471
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(281)	(1,283)
Gain on sales of foreclosed assets held for resale, including writedowns	0	0
Earnings on investment in bank-owned life insurance	(327)	(338)
Gain (Loss) on equity securities	109	(365)
Restricted stock compensation expense	673	362
Depreciation and amortization	879	866
Provision for loan losses	0	50
Net amortization of investment securities premiums	1,231	410
(Increase) Decrease in accrued interest receivable	(750)	183
Decrease in accrued interest payable	(34)	(612)
Mortgage loans originated for sale	(13,550)	(46,670)
Proceeds from sales of loans originated for sale	14,901	46,987
Increase in other assets	(3,208)	(184)
Decrease (Increase) in deferred tax expense	37	(398)
Increase in other liabilities	882	2,559
Net Cash Provided by Operating Activities	7,161	9,038
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	0	1,139
Proceeds from maturities of investment securities available for sale	9,628	26,693
Purchase of investment securities available for sale	(177,048)	(52,210)
Purchase of investment securities held to maturity	(22,204)	0
Redemption of restricted investment in bank stocks	448	144
Net (increase) decrease in loans	(15,969)	27,027
Insurance book- acquisition	(7,800)	0
Capital expenditures	(331)	(76)
Proceeds from sales of premises and equipment	1,093	28
Net Cash (Used in) Provided by Investing Activities	(212,183)	2,745
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in demand deposits	9,759	32,379
Net (decrease) increase in time certificates of deposits and interest bearing deposits	(25,387)	60,718
Net decrease in short-term borrowings	(5,174)	(7,182)
Proceeds from long-term borrowings	1,500	15,000
Repayments on long-term borrowings	(6,000)	(3,129)
Dividends paid	(2,257)	(2,177)
Common stock issued	70	14
Net Cash (Used in) Provided by Financing Activities	(27,489)	95,623
Net (Decrease) Increase in Cash and Cash Equivalents	(232,511)	107,406
CASH AND CASH EQUIVALENTS — BEGINNING	710,131	399,352
CASH AND CASH EQUIVALENTS — ENDING	477,620	506,758
Supplemental disclosures of cash flow information
Interest paid	1,058	2,657
Income taxes paid	0	0
Loans transferred to foreclosed assets held for resale and other foreclosed transactions	$ 0	$ 0

Basis of Presentation and Natur

Basis of Presentation and Nature of Operations	3 Months Ended
	Mar. 31, 2022
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 ACNB Insurance Services, Inc., formerly Russell Insurance Group, Inc. 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. ACNB Insurance Services, Inc. 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 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. 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. 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 2021 ACNB Corporation Annual Report on Form 10-K, filed with the SEC on March 14, 2022. 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 month period ended March 31, 2022, are not necessarily indicative of the results to be expected for the full year. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of March 31, 2022, 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.

Earnings Per Share and Restrict

Earnings Per Share and Restricted Stock	3 Months Ended
	Mar. 31, 2022
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 8,684,152 and 8,710,393 weighted average shares of common stock outstanding for the three months ended March 31, 2022 and 2021, 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 March 31, 2022, 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, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of March 31, 2022, 57,822 shares were issued under this plan, of which 29,432 were fully vested, 13,567 vested during the quarter, and the remaining 14,823 will vest over the next two years. The Corporation’s Registration Statement under the Securities Act of 1933 on Form S-8 for the ACNB Corporation 2018 Omnibus Stock Incentive Plan was filed with the Securities and Exchange Commission on March 8, 2019. In addition, on March 8, 2019, the Corporation filed Post-Effective Amendment No. 1 to the Registration Statement on Form S-8 for the ACNB Corporation 2009 Restricted Stock Plan to add the ACNB Corporation 2018 Omnibus Stock Incentive Plan to the registration statement.

Retirement Benefits

Retirement Benefits	3 Months Ended
	Mar. 31, 2022
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 month periods ended March 31 were as follows: Three Months Ended March 31, In thousands 2022 2021 Service cost $ 194 $ 220 Interest cost 263 236 Expected return on plan assets (784) (704) Amortization of net loss 102 314 Net Periodic Benefit (Income) Expense $ (225) $ 66

Guarantees

Guarantees	3 Months Ended
	Mar. 31, 2022
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

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2022
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 — MARCH 31, 2022 $ (24,912) $ (5,992) $ (30,904) BALANCE — DECEMBER 31, 2021 $ (3,474) $ (6,071) $ (9,545) BALANCE — MARCH 31, 2021 $ (1,434) $ (10,039) $ (11,473)

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Corporation has two reporting segments, the Bank and ACNB Insurance Services, Inc. ACNB Insurance Services, Inc., is managed separately from the banking segment, which includes the Bank and related financial services that the Corporation offers through its banking subsidiary. ACNB Insurance Services, Inc., offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients. Segment information for the three month periods ended March 31, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 20,312 $ 1,200 $ 21,512 Income (loss) before income taxes 8,356 (126) 8,230 Total assets 2,725,844 20,312 2,746,156 Capital expenditures 320 11 331 2021 Net interest income and other income from external customers $ 21,866 $ 1,372 $ 23,238 Income before income taxes 9,185 216 9,401 Total assets 2,641,782 12,835 2,654,617 Capital expenditures 76 — 76

Securities

Securities	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE MARCH 31, 2022 U.S. Government and agencies $ 258,526 $ 126 $ 17,118 $ 241,534 Mortgage-backed securities 288,512 111 9,898 278,725 State and municipal 44,505 2 4,825 39,682 Corporate bonds 16,850 23 454 16,419 $ 608,393 $ 262 $ 32,295 $ 576,360 DECEMBER 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities, residential 133,697 1,562 1,763 133,496 State and municipal 44,547 315 251 44,611 Corporate bonds 13,858 164 72 13,950 $ 441,565 $ 2,544 $ 7,011 $ 437,098 SECURITIES HELD TO MATURITY MARCH 31, 2022 State and municipal $ 22,202 $ 7 $ 252 $ 21,957 Mortgage-backed securities $ 5,817 $ 17 $ 112 $ 5,722 $ 28,019 $ 24 $ 364 $ 27,679 DECEMBER 31, 2021 U.S. Government and agencies $ — $ — $ — $ — Mortgage-backed securities, residential $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at March 31, 2022, March 31, 2021, and December 31, 2021, are as follows: In thousands Fair Value at January 1, 2022 Unrealized Unrealized Fair Value at March 31, 2022 MARCH 31, 2022 CRA Mutual Fund $ 1,036 $ — $ 49 $ 987 Stock in other banks 1,573 — 60 1,513 $ 2,609 $ — $ 109 $ 2,500 In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at March 31, 2021 MARCH 31, 2021 CRA Mutual Fund $ 1,065 $ — $ 17 $ 1,048 Stock in other banks 1,105 382 — 1,487 $ 2,170 $ 382 $ 17 $ 2,535 In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at December 31, 2021 DECEMBER 31, 2021 CRA Mutual Fund $ 1,065 $ — $ 29 $ 1,036 Stock in other banks 1,105 468 — 1,573 $ 2,170 $ 468 $ 29 $ 2,609 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 March 31, 2022, and December 31, 2021: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE MARCH 31, 2022 U.S. Government and agencies $ 126,133 $ 7,552 $ 90,763 $ 9,566 $ 216,896 $ 17,118 Mortgage-backed securities 238,855 6,526 33,005 3,372 271,860 9,898 State and municipal 33,037 4,086 5,522 739 38,559 4,825 Corporate bond 13,646 454 — — 13,646 454 $ 411,671 $ 18,618 $ 129,290 $ 13,677 $ 540,961 $ 32,295 DECEMBER 31, 2021 U.S. Government and agencies $ 177,107 $ 3,537 $ 34,297 $ 1,388 $ 211,404 $ 4,925 Mortgage-backed securities, residential 77,969 1,495 7,727 268 85,696 1,763 State and municipal 20,289 224 2,123 27 22,412 251 Corporate bond 5,790 72 — — 5,790 72 $ 281,155 $ 5,328 $ 44,147 $ 1,683 $ 325,302 $ 7,011 SECURITIES HELD TO MATURITY MARCH 31, 2022 State and municipal $ 18,609 $ 252 $ 18,609 $ 252 Mortgage-backed securities $ 5,273 $ 112 $ — $ — $ 5,273 $ 112 $ 23,882 $ 364 $ — $ — $ 23,882 $ 364 DECEMBER 31, 2021 U.S. Government and agencies $ — $ — Mortgage-backed securities, residential $ 6,454 $ — $ 198 $ — $ 6,652 $ — $ 6,454 $ — $ 198 $ — $ 6,652 $ — 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 March 31, 2022, ninety-eight available for sale U.S. Government and agency securities had unrealized losses that individually did not exceed 14% of amortized cost. Thirty-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 March 31, 2022, one hundred thirty-two available for sale residential mortgage-backed securities had unrealized losses that individually did not exceed 12% of amortized cost. Eighteen 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 March 31, 2022, twenty eight held to maturity residential mortgage-backed securities had unrealized losses that individually did not exceed 5% of amortized cost. None of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At March 31, 2022, sixty-five available for sale state and municipal securities had unrealized losses that individually did not exceed 23% of amortized cost. Eleven 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 March 31, 2022, ten held to maturity state and municipal securities had unrealized losses that individually did not exceed 3 of amortized cost. None of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At March 31, 2022, fourteen corporate bonds had unrealized losses that individually did not exceed 16% 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 March 31, 2022, 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 March 31, 2022, 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 $ 20,346 $ 20,436 $ — $ — Over 1 year through 5 years 120,382 114,052 — — Over 5 years through 10 years 133,082 122,161 5,612 5,606 Over 10 years 46,071 40,986 16,590 16,361 Mortgage-backed securities 288,512 278,725 5,817 5,712 $ 608,393 $ 576,360 $ 28,019 $ 27,679 The Corporation did not sell any securities available for sale during 2022 or 2021.

Loans

Loans	3 Months Ended
	Mar. 31, 2022
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 collectability 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 periods of weak housing markets. 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 periods of weak housing markets. 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 markets are weak and property values deteriorate. Consumer Lending — The Corporation offers a variety of secured and unsecured consumer loans, including those for vehicles and mobile homes and loans secured by savings deposits. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. Consumer loan terms vary according to the type and value of collateral and the creditworthiness of the borrower. In underwriting consumer loans, a thorough analysis of the borrower’s financial ability to repay the loan as agreed is performed. The ability to repay is determined by the borrower’s employment history, current financial condition, and credit background. Consumer loans may entail greater credit risk than residential mortgage loans or home equity lines of credit, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus are more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans. Acquired Loans Acquired loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values using Level 3 inputs. Fair values are based on a discounted cash flow methodology that involves assumptions and judgments as to credit risk, expected lifetime losses, environmental factors, collateral values, discount rates, expected payments and expected prepayments. Specifically, the Corporation has prepared three separate loan fair value adjustments that it believed a market participant might employ in estimating the entire fair value adjustment necessary under ASC 820-10 for the acquired loan portfolio. The three-separate fair valuation methodology employed are: 1) an interest rate loan fair value adjustment, 2) a general credit fair value adjustment, and 3) a specific credit fair value adjustment for purchased credit impaired loans subject to ASC 310-30 procedures. The carryover of allowance for loan losses related to acquired loans is prohibited as any credit losses in the loans are included in the determination of the fair value of the loans at the acquisition date. The allowance for loan losses on acquired loans reflects only those losses incurred after acquisition and represents the present value of cash flows expected at acquisition that is no longer expected to be collected. Acquired loans are marked to fair value on the date of acquisition. In conjunction with the quarterly evaluation of the adequacy of the allowance for loan losses, the Corporation performs an analysis on acquired loans to determine whether or not there has been subsequent deterioration in relation to those loans. If deterioration has occurred, the Corporation will include these loans in the calculation of the allowance for loan losses after the initial valuation, and provide accordingly. Upon acquisition, in accordance with US GAAP, the Corporation has individually determined whether each acquired loan is within the scope of ASC 310-30. The Corporation’s senior lending management reviewed the accounting seller’s loan portfolio on a loan by loan basis to determine if any loans met the two-part definition of an impaired loan as defined by ASC 310-30: 1) Credit deterioration on the loan from its inception until the acquisition date, and 2) It is probable that not all of the contractual cash flows will be collected on the loan. Acquired ASC 310-20 loans, which are loans that did not meet the criteria above, were pooled into groups of similar loans based on various factors including borrower type, loan purpose, and collateral type. For these pools, the Corporation used certain loan information, including outstanding principal balance, estimated expected losses, weighted average maturity, weighted average margin, and weighted average interest rate along with estimated prepayment rates, expected lifetime losses, environment factors to estimate the expected cash flow for each loan pool. With regards to ASC 310-30 loans, for external disclosure purposes, the aggregate contractual cash flows less the aggregate expected cash flows resulted in a credit related non-accretable yield amount. The aggregate expected cash flows less the acquisition date fair value resulted in an accretable yield amount. The accretable yield reflects the contractual cash flows management expects to collect above the loan’s acquisition date fair value and will be recognized over the life of the loan on a level-yield basis as a component of interest income. Over the life of the acquired ASC 310-30 loan, the Corporation continues to estimate cash flows expected to be collected. Decreases in expected cash flows, other than from prepayments or rate adjustments, are recognized as impairments through a charge to the provision for credit losses resulting in an increase in the allowance for credit losses. Subsequent improvements in cash flows result in first, reversal of existing valuation allowances recognized subsequent to acquisition, if any, and next, an increase in the amount of accretable yield to be subsequently recognized on a prospective basis over the loan’s remaining life. Acquired ASC 310-30 loans that met the criteria for non-accrual of interest prior to acquisition are considered performing upon 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. 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 March 31, 2022, and December 31, 2021: In thousands Pass Special Mention Substandard Doubtful Total MARCH 31, 2022 Originated Loans Commercial and industrial $ 150,964 $ 3,896 $ 1,485 $ — $ 156,345 Commercial real estate 540,339 42,290 7,648 — 590,277 Commercial real estate construction 45,857 2,331 — — 48,188 Residential mortgage 294,728 3,960 75 — 298,763 Home equity lines of credit 70,387 792 — — 71,179 Consumer 10,646 — — — 10,646 Total Originated Loans 1,112,921 53,269 9,208 — 1,175,398 Acquired Loans Commercial and industrial 29,943 1,476 368 — 31,787 Commercial real estate 197,397 9,557 3,046 — 210,000 Commercial real estate construction 4,018 2,160 — — 6,178 Residential mortgage 37,722 4,193 852 — 42,767 Home equity lines of credit 16,592 37 548 — 17,177 Consumer 1,019 — — — 1,019 Total Acquired Loans 286,691 17,423 4,814 — 308,928 Total Loans Commercial and industrial 180,907 5,372 1,853 — 188,132 Commercial real estate 737,736 51,847 10,694 — 800,277 Commercial real estate construction 49,875 4,491 — — 54,366 Residential mortgage 332,450 8,153 927 — 341,530 Home equity lines of credit 86,979 829 548 — 88,356 Consumer 11,665 — — — 11,665 Total Loans $ 1,399,612 $ 70,692 $ 14,022 $ — $ 1,484,326 In thousands Pass Special Mention Substandard Doubtful Total DECEMBER 31, 2021 Originated Loans Commercial and industrial $ 139,908 $ 5,549 $ 2,056 $ — $ 147,513 Commercial real estate 500,978 56,462 8,658 — 566,098 Commercial real estate construction 41,002 1,659 — — 42,661 Residential mortgage 299,041 4,961 75 — 304,077 Home equity lines of credit 74,094 883 — — 74,977 Consumer 9,708 — — — 9,708 Total Originated Loans 1,064,731 69,514 10,789 — 1,145,034 Acquired Loans Commercial and industrial 29,728 1,555 771 — 32,054 Commercial real estate 207,937 11,596 624 — 220,157 Commercial real estate construction 5,228 2,111 — — 7,339 Residential mortgage 39,378 4,175 1,495 — 45,048 Home equity lines of credit 17,491 37 257 — 17,785 Consumer 997 — 13 — 1,010 Total Acquired Loans 300,759 19,474 3,160 — 323,393 Total Loans Commercial and industrial 169,636 7,104 2,827 — 179,567 Commercial real estate 708,915 68,058 9,282 — 786,255 Commercial real estate construction 46,230 3,770 — — 50,000 Residential mortgage 338,419 9,136 1,570 — 349,125 Home equity lines of credit 91,585 920 257 — 92,762 Consumer 10,705 — 13 — 10,718 Total Loans $ 1,365,490 $ 88,988 $ 13,949 $ — $ 1,468,427 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 Three Months Ended March 31, 2022 Three Months Ended March 31, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences — — Accretion to loan interest income (103) (98) Balance at end of period $ 332 $ 498 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 March 31, 2022, and December 31, 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid MARCH 31, 2022 Commercial and industrial $ 953 $ 953 $ 802 $ 11 $ 11 Commercial real estate 1,311 1,311 836 5,813 5,813 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,264 $ 2,264 $ 1,638 $ 5,824 $ 5,824 DECEMBER 31, 2021 Commercial and industrial $ 1,005 $ 1,005 $ 855 $ 482 $ 1,452 Commercial real estate 1,311 1,311 600 6,265 6,265 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,316 $ 2,316 $ 1,455 $ 6,747 $ 7,717 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 March 31, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest MARCH 31, 2022 Commercial and industrial $ 1,220 $ — $ 6 $ — Commercial real estate 1,311 — 5,927 52 Commercial real estate construction — — 111 — Residential mortgage — — — — Home equity lines of credit — — — — $ 2,531 $ — $ 6,044 $ 52 MARCH 31, 2021 Commercial and industrial $ 2,385 $ — $ — $ — Commercial real estate 1,703 — 6,716 54 Commercial real estate construction — — 128 — Residential mortgage — — 101 — Home equity lines of credit — — — — $ 4,088 $ — $ 6,945 $ 54 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 March 31, 2022, and December 31, 2021, the table below excludes $3.9 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands March 31, 2022 December 31, 2021 Commercial and industrial $ 964 $ 1,487 Commercial real estate 3,579 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — $ 4,543 $ 5,489 There were no loans whose terms have been modified thereby resulting in a troubled debt restructuring during the three months ended March 31, 2022 and 2021. The Corporation classifies certain loans as troubled debt restructurings when credit terms to a borrower in financial difficulty are modified. The modifications may include a reduction in rate, an extension in term and/or the restructuring of scheduled principal payments. The Corporation had pre-existing nonaccruing and accruing troubled debt restructurings of $3,592,000 a nd $3,764,000 at March 31, 2022 and March 31, 2021, respectively. All of the Corporation’s troubled debt restructured loans are also impaired loans, of which some have resulted in a specific allocation and, subsequently, a charge-off as appropriate. Included in the non-accrual loan total at March 31, 2022 and March 31, 2021, were $47,000 and $111,000, respectively, of troubled debt restructurings. In addition to the troubled debt restructurings included in non-accrual loans, the Corporation also has a loan classified as an accruing troubled debt restructuring at March 31, 2022 and March 31, 2021, which totaled $3,545,000 and $3,653,000, respectively. As o

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021, are as follows: March 31, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 241,534 $ — $ 241,534 $ — Mortgage-backed securities, residential 278,725 — 278,725 — State and municipal 39,682 — 39,682 — Corporate bonds 16,419 — 16,419 — Total securities available for sale Recurring $ 576,360 $ — $ 576,360 $ — Equity securities with readily determinable fair values Recurring $ 2,500 $ 2,500 $ — $ — Collateral dependent impaired loans Nonrecurring $ 4,170 $ — $ — $ 4,170 December 31, 2021 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 245,041 $ — $ 245,041 $ — Mortgage-backed securities, residential 133,496 — 133,496 — State and municipal 44,611 — 44,611 — Corporate bonds 13,950 — 13,950 — Total securities available for sale Recurring $ 437,098 $ — $ 437,098 $ — Equity securities with readily determinable fair values Recurring $ 2,609 $ 2,609 $ — $ — Collateral dependent impaired loans Nonrecurring $ 5,275 $ — $ — $ 5,275 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 March 31, 2022 Impaired loans $ 4,170 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% 55% December 31, 2021 Impaired loans $ 5,275 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (50)% (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 March 31, 2022: March 31, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 23,388 $ 23,388 $ 8,472 $ 14,916 $ — Interest-bearing deposits in banks 454,232 454,232 454,232 — — Equity securities available for sale 2,500 2,500 2,500 — — Investment securities available for sale 576,360 576,360 — 576,360 — Investment securities held to maturity 28,019 27,679 — 27,679 — Loans held for sale 1,123 1,123 — 1,123 — Loans, less allowance for loan losses 1,465,363 1,414,132 — — 1,414,132 Accrued interest receivable 6,270 6,270 — 6,270 — Restricted investment in bank stocks 1,855 1,855 — 1,855 — Financial liabilities: Demand deposits and savings 2,029,017 2,029,017 — 2,029,017 — Time deposits 381,744 372,763 — 372,763 — Short-term borrowings 30,028 30,028 — 30,028 — Long-term borrowings 9,200 9,211 — 9,211 — Trust preferred subordinated debt 21,000 19,460 — 19,460 — Accrued interest payable 75 75 — 75 — 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, 2021: December 31, 2021 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 14,912 $ 14,912 $ 7,992 $ 6,920 $ — Interest-bearing deposits in banks 695,219 695,219 695,219 — — Equity securities available for sale 2,609 2,609 2,609 — — Investment securities available for sale 437,098 437,098 — 437,098 — Investment securities held to maturity 6,454 6,652 — 6,652 — Loans held for sale 2,193 2,193 — 2,193 — Loans, less allowance for loan losses 1,449,394 1,459,900 — — 1,459,900 Accrued interest receivable 5,520 5,520 — 5,520 — Restricted investment in bank stocks 2,303 2,303 — 2,303 — Financial liabilities: Demand deposits and savings 1,996,337 1,996,337 — 1,996,337 — Time deposits 430,052 428,718 — 428,718 — Short-term borrowings 35,202 35,202 — 35,202 — Long-term borrowings 13,700 13,764 — 13,764 — Trust preferred subordinated debt 21,000 19,991 — 19,991 — Accrued interest payable 109 109 — 109 — Off-balance sheet financial instruments — — — — —

Securities Sold Under Agreement

Securities Sold Under Agreements to Repurchase (Repurchase Agreements)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021: 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 March 31, 2022 Repurchase agreements Commercial customers and government entities (a) $ 30,028 $ — $ 30,028 $ (30,028) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — (a) As of March 31, 2022, and December 31, 2021, the fair value of securities pledged in connection with repurchase agreements was $42,465,000 and $46,160,000, respectively. The following table presents the remaining contractual maturity of the master netting arrangement or repurchase agreements as of March 31, 2022: 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 $ 30,028 $ — $ — $ — $ 30,028 Total $ 30,028 $ — $ — $ — $ 30,028

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Borrowings	Borrowings The Corporation had long-term debt outstanding as follows: In thousands March 31, 2022 December 31, 2021 FHLB advances $ 5,000 $ 11,000 Loan payable to local bank 1,500 — Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 30,200 $ 34,700 The FHLB advances are collateralized by the assets defined in the security agreement and FHLB capital stock. FHLB advance matures in 2022 and has a weighted average rate of 2.75%. The loan payable to a local bank has a variable rate of interest with Prime Rate, 3.25% at March 31, 2022, The loan matures in December 2049. The principal balance of this note may be prepaid at any time without penalty. 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 July 10, 2022, with the rate of interest accruing on the principal balance of 3.25% per year. The note is unsecured. The 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 March 15, 2022, the most recent interest rate reset date, the interest rate was adjusted to 2.45600% for the period ending June 14, 2022. 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	3 Months Ended
	Mar. 31, 2022
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. (now ACNB Insurance Services, Inc.) of Westminster, Maryland. The acquisition of ACNB Insurance Services, Inc. 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. On February 28, 2022, ACNB Insurance Services, Inc. completed its acquisition of Hockley & O'Donnell Insurance Agency, LLC of Gettysburg, Pennsylvania. The acquisition of Hockley & O'Donnell resulted in goodwill of approximately $2,077,000 and generated $5,835,000 in book of business and covenant not to compete intangibles. Combined goodwill included in the Corporation’s consolidated statement of condition is 44,184,000. 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 ACNB Insurance Services, Inc. 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 The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: In thousands Gross carrying amount Accumulated amortization ACNB Insurance Services, Inc. amortized intangible assets $ 16,151 $ 7,562 New Windsor core deposit intangibles 2,418 1,692 FCBI core deposit intangibles 3,560 1,359

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2022
Revenue Recognition [Abstract]
Revenue Recognition	Revenue Recognition As of January 1, 2018, the Corporation adopted 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 $516,455,000 and $468,340,000 at March 31, 2022 and 2021, 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	3 Months Ended
	Mar. 31, 2022
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 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)	3 Months Ended
	Mar. 31, 2022
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 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.

Retirement Benefits (Tables)

Retirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2022
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 month periods ended March 31 were as follows: Three Months Ended March 31, In thousands 2022 2021 Service cost $ 194 $ 220 Interest cost 263 236 Expected return on plan assets (784) (704) Amortization of net loss 102 314 Net Periodic Benefit (Income) Expense $ (225) $ 66

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2022
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 — MARCH 31, 2022 $ (24,912) $ (5,992) $ (30,904) BALANCE — DECEMBER 31, 2021 $ (3,474) $ (6,071) $ (9,545) BALANCE — MARCH 31, 2021 $ (1,434) $ (10,039) $ (11,473)

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Information	Segment information for the three month periods ended March 31, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 20,312 $ 1,200 $ 21,512 Income (loss) before income taxes 8,356 (126) 8,230 Total assets 2,725,844 20,312 2,746,156 Capital expenditures 320 11 331 2021 Net interest income and other income from external customers $ 21,866 $ 1,372 $ 23,238 Income before income taxes 9,185 216 9,401 Total assets 2,641,782 12,835 2,654,617 Capital expenditures 76 — 76

Securities (Tables)

Securities (Tables)	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Amortized cost and fair value of securities at March 31, 2022, and December 31, 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE MARCH 31, 2022 U.S. Government and agencies $ 258,526 $ 126 $ 17,118 $ 241,534 Mortgage-backed securities 288,512 111 9,898 278,725 State and municipal 44,505 2 4,825 39,682 Corporate bonds 16,850 23 454 16,419 $ 608,393 $ 262 $ 32,295 $ 576,360 DECEMBER 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities, residential 133,697 1,562 1,763 133,496 State and municipal 44,547 315 251 44,611 Corporate bonds 13,858 164 72 13,950 $ 441,565 $ 2,544 $ 7,011 $ 437,098 SECURITIES HELD TO MATURITY MARCH 31, 2022 State and municipal $ 22,202 $ 7 $ 252 $ 21,957 Mortgage-backed securities $ 5,817 $ 17 $ 112 $ 5,722 $ 28,019 $ 24 $ 364 $ 27,679 DECEMBER 31, 2021 U.S. Government and agencies $ — $ — $ — $ — Mortgage-backed securities, residential $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at March 31, 2022, March 31, 2021, and December 31, 2021, are as follows: In thousands Fair Value at January 1, 2022 Unrealized Unrealized Fair Value at March 31, 2022 MARCH 31, 2022 CRA Mutual Fund $ 1,036 $ — $ 49 $ 987 Stock in other banks 1,573 — 60 1,513 $ 2,609 $ — $ 109 $ 2,500 In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at March 31, 2021 MARCH 31, 2021 CRA Mutual Fund $ 1,065 $ — $ 17 $ 1,048 Stock in other banks 1,105 382 — 1,487 $ 2,170 $ 382 $ 17 $ 2,535 In thousands Fair Value at January 1, 2021 Unrealized Unrealized Fair Value at December 31, 2021 DECEMBER 31, 2021 CRA Mutual Fund $ 1,065 $ — $ 29 $ 1,036 Stock in other banks 1,105 468 — 1,573 $ 2,170 $ 468 $ 29 $ 2,609
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 March 31, 2022, and December 31, 2021: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE MARCH 31, 2022 U.S. Government and agencies $ 126,133 $ 7,552 $ 90,763 $ 9,566 $ 216,896 $ 17,118 Mortgage-backed securities 238,855 6,526 33,005 3,372 271,860 9,898 State and municipal 33,037 4,086 5,522 739 38,559 4,825 Corporate bond 13,646 454 — — 13,646 454 $ 411,671 $ 18,618 $ 129,290 $ 13,677 $ 540,961 $ 32,295 DECEMBER 31, 2021 U.S. Government and agencies $ 177,107 $ 3,537 $ 34,297 $ 1,388 $ 211,404 $ 4,925 Mortgage-backed securities, residential 77,969 1,495 7,727 268 85,696 1,763 State and municipal 20,289 224 2,123 27 22,412 251 Corporate bond 5,790 72 — — 5,790 72 $ 281,155 $ 5,328 $ 44,147 $ 1,683 $ 325,302 $ 7,011 SECURITIES HELD TO MATURITY MARCH 31, 2022 State and municipal $ 18,609 $ 252 $ 18,609 $ 252 Mortgage-backed securities $ 5,273 $ 112 $ — $ — $ 5,273 $ 112 $ 23,882 $ 364 $ — $ — $ 23,882 $ 364 DECEMBER 31, 2021 U.S. Government and agencies $ — $ — Mortgage-backed securities, residential $ 6,454 $ — $ 198 $ — $ 6,652 $ — $ 6,454 $ — $ 198 $ — $ 6,652 $ —
Schedule of amortized cost and fair value by contractual maturity	Amortized cost and fair value at March 31, 2022, 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 $ 20,346 $ 20,436 $ — $ — Over 1 year through 5 years 120,382 114,052 — — Over 5 years through 10 years 133,082 122,161 5,612 5,606 Over 10 years 46,071 40,986 16,590 16,361 Mortgage-backed securities 288,512 278,725 5,817 5,712 $ 608,393 $ 576,360 $ 28,019 $ 27,679

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021: In thousands Pass Special Mention Substandard Doubtful Total MARCH 31, 2022 Originated Loans Commercial and industrial $ 150,964 $ 3,896 $ 1,485 $ — $ 156,345 Commercial real estate 540,339 42,290 7,648 — 590,277 Commercial real estate construction 45,857 2,331 — — 48,188 Residential mortgage 294,728 3,960 75 — 298,763 Home equity lines of credit 70,387 792 — — 71,179 Consumer 10,646 — — — 10,646 Total Originated Loans 1,112,921 53,269 9,208 — 1,175,398 Acquired Loans Commercial and industrial 29,943 1,476 368 — 31,787 Commercial real estate 197,397 9,557 3,046 — 210,000 Commercial real estate construction 4,018 2,160 — — 6,178 Residential mortgage 37,722 4,193 852 — 42,767 Home equity lines of credit 16,592 37 548 — 17,177 Consumer 1,019 — — — 1,019 Total Acquired Loans 286,691 17,423 4,814 — 308,928 Total Loans Commercial and industrial 180,907 5,372 1,853 — 188,132 Commercial real estate 737,736 51,847 10,694 — 800,277 Commercial real estate construction 49,875 4,491 — — 54,366 Residential mortgage 332,450 8,153 927 — 341,530 Home equity lines of credit 86,979 829 548 — 88,356 Consumer 11,665 — — — 11,665 Total Loans $ 1,399,612 $ 70,692 $ 14,022 $ — $ 1,484,326 In thousands Pass Special Mention Substandard Doubtful Total DECEMBER 31, 2021 Originated Loans Commercial and industrial $ 139,908 $ 5,549 $ 2,056 $ — $ 147,513 Commercial real estate 500,978 56,462 8,658 — 566,098 Commercial real estate construction 41,002 1,659 — — 42,661 Residential mortgage 299,041 4,961 75 — 304,077 Home equity lines of credit 74,094 883 — — 74,977 Consumer 9,708 — — — 9,708 Total Originated Loans 1,064,731 69,514 10,789 — 1,145,034 Acquired Loans Commercial and industrial 29,728 1,555 771 — 32,054 Commercial real estate 207,937 11,596 624 — 220,157 Commercial real estate construction 5,228 2,111 — — 7,339 Residential mortgage 39,378 4,175 1,495 — 45,048 Home equity lines of credit 17,491 37 257 — 17,785 Consumer 997 — 13 — 1,010 Total Acquired Loans 300,759 19,474 3,160 — 323,393 Total Loans Commercial and industrial 169,636 7,104 2,827 — 179,567 Commercial real estate 708,915 68,058 9,282 — 786,255 Commercial real estate construction 46,230 3,770 — — 50,000 Residential mortgage 338,419 9,136 1,570 — 349,125 Home equity lines of credit 91,585 920 257 — 92,762 Consumer 10,705 — 13 — 10,718 Total Loans $ 1,365,490 $ 88,988 $ 13,949 $ — $ 1,468,427
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 Three Months Ended March 31, 2022 Three Months Ended March 31, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences — — Accretion to loan interest income (103) (98) Balance at end of period $ 332 $ 498
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 March 31, 2022, and December 31, 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid MARCH 31, 2022 Commercial and industrial $ 953 $ 953 $ 802 $ 11 $ 11 Commercial real estate 1,311 1,311 836 5,813 5,813 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,264 $ 2,264 $ 1,638 $ 5,824 $ 5,824 DECEMBER 31, 2021 Commercial and industrial $ 1,005 $ 1,005 $ 855 $ 482 $ 1,452 Commercial real estate 1,311 1,311 600 6,265 6,265 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 2,316 $ 2,316 $ 1,455 $ 6,747 $ 7,717
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 March 31, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest MARCH 31, 2022 Commercial and industrial $ 1,220 $ — $ 6 $ — Commercial real estate 1,311 — 5,927 52 Commercial real estate construction — — 111 — Residential mortgage — — — — Home equity lines of credit — — — — $ 2,531 $ — $ 6,044 $ 52 MARCH 31, 2021 Commercial and industrial $ 2,385 $ — $ — $ — Commercial real estate 1,703 — 6,716 54 Commercial real estate construction — — 128 — Residential mortgage — — 101 — Home equity lines of credit — — — — $ 4,088 $ — $ 6,945 $ 54
Schedule of nonaccrual loans by loan portfolio class	The following table presents nonaccrual loans by loan portfolio class as of March 31, 2022, and December 31, 2021, the table below excludes $3.9 million in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands March 31, 2022 December 31, 2021 Commercial and industrial $ 964 $ 1,487 Commercial real estate 3,579 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — $ 4,543 $ 5,489
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 March 31, 2022, and December 31, 2021: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans MARCH 31, 2022 Originated Loans Commercial and industrial $ 114 $ — $ 170 $ 284 $ 156,061 $ 156,345 $ — Commercial real estate 2,711 — 2,118 4,829 585,448 590,277 — Commercial real estate construction — — — — 48,188 48,188 — Residential mortgage 1,351 105 557 2,013 296,750 298,763 557 Home equity lines of credit 234 63 252 549 70,630 71,179 252 Consumer 78 4 — 82 10,564 10,646 — Total originated loans 4,488 172 3,097 7,757 1,167,641 1,175,398 809 Acquired Loans Commercial and industrial — — — — 31,787 31,787 — Commercial real estate — — — — 210,000 210,000 — Commercial real estate construction — — — — 6,178 6,178 — Residential mortgage 690 100 — 790 41,977 42,767 — Home equity lines of credit — 91 155 246 16,931 17,177 155 Consumer — — — — 1,019 1,019 — Total acquired loans 690 191 155 1,036 307,892 308,928 155 Total Loans Commercial and industrial 114 — 170 284 187,848 188,132 — Commercial real estate 2,711 — 2,118 4,829 795,448 800,277 — Commercial real estate construction — — — — 54,366 54,366 — Residential mortgage 2,041 205 557 2,803 338,727 341,530 557 Home equity lines of credit 234 154 407 795 87,561 88,356 407 Consumer 78 4 — 82 11,583 11,665 — Total Loans $ 5,178 $ 363 $ 3,252 $ 8,793 $ 1,475,533 $ 1,484,326 $ 964 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans DECEMBER 31, 2021 Originated Loans Commercial and industrial $ 20 $ 64 $ 1,397 $ 1,481 $ 146,032 $ 147,513 $ — Commercial real estate — — 2,483 2,483 563,615 566,098 — Commercial real estate construction — — — — 42,661 42,661 — Residential mortgage 970 140 475 1,585 302,492 304,077 475 Home equity lines of credit 239 42 255 536 74,441 74,977 255 Consumer 84 58 — 142 9,566 9,708 — Total originated loans 1,313 304 4,610 6,227 1,138,807 1,145,034 730 Acquired Loans Commercial and industrial — — — — 32,054 32,054 — Commercial real estate — 270 — 270 219,887 220,157 — Commercial real estate construction — — — — 7,339 7,339 — Residential mortgage 210 950 — 1,160 43,888 45,048 — Home equity lines of credit 1,156 — — 1,156 16,629 17,785 — Consumer — — — — 1,010 1,010 — Total acquired loans 1,366 1,220 — 2,586 320,807 323,393 — Total Loans Commercial and industrial 20 64 1,397 1,481 178,086 179,567 — Commercial real estate — 270 2,483 2,753 783,502 786,255 — Commercial real estate construction — — — — 50,000 50,000 — Residential mortgage 1,180 1,090 475 2,745 346,380 349,125 475 Home equity lines of credit 1,395 42 255 1,692 91,070 92,762 255 Consumer 84 58 — 142 10,576 10,718 — Total Loans $ 2,679 $ 1,524 $ 4,610 $ 8,813 $ 1,459,614 $ 1,468,427 $ 730
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 MARCH 31, 2022 Allowance for Loan Losses Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (63) — — — — (19) — (82) Recoveries 10 — — — — 2 — 12 Provisions (credits) 157 (91) 50 (153) (75) (6) 118 — Ending balance - March 31, 2022 $ 3,280 $ 10,625 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 18,963 Ending balance: individually evaluated for impairment $ 802 $ 836 $ — $ — $ — $ — $ — $ 1,638 Ending balance: collectively evaluated for impairment $ 2,478 $ 9,789 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 17,325 Loans Receivable Ending balance $ 188,132 $ 800,277 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,484,326 Ending balance: individually evaluated for impairment $ 964 $ 7,124 $ — $ — $ — $ — $ — $ 8,088 Ending balance: collectively evaluated for impairment $ 187,168 $ 793,153 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,476,238 AS OF AND FOR THE PERIOD ENDED MARCH 31, 2021 Allowance for Loan Losses Beginning balance - January 1, 2021 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Charge-offs (18) — — — — (37) — (55) Recoveries 8 — — — — 8 — 16 Provisions (credits) 476 (29) 40 (29) (64) (11) (333) 50 Ending balance - March 31, 2021 $ 4,503 $ 9,540 $ 543 $ 3,366 $ 629 $ 608 $ 1,048 $ 20,237 Ending balance: individually evaluated for impairment $ 1,954 $ 152 $ — $ — $ — $ — $ — $ 2,106 Ending balance: collectively evaluated for impairment $ 2,549 $ 9,388 $ 543 $ 3,366 $ 629 $ 608 $ 1,048 $ 18,131 Loans Receivable Ending balance $ 315,710 $ 759,335 $ 50,132 $ 375,941 $ 97,258 $ 12,342 $ — $ 1,610,718 Ending balance: individually evaluated for impairment $ 2,739 $ 8,505 $ — $ 101 $ — $ — $ — $ 11,345 Ending balance: collectively evaluated for impairment $ 312,971 $ 750,830 $ 50,132 $ 375,840 $ 97,258 $ 12,342 $ — $ 1,599,373 In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF DECEMBER 31, 2021 Allowance for Loan Losses Ending balance $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Ending balance: individually evaluated for impairment $ 855 $ 600 $ — $ — $ — $ — $ — $ 1,455 Ending balance: collectively evaluated for impairment $ 2,321 $ 10,116 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 17,578 Loans Receivable Ending balance $ 179,567 $ 786,255 $ 50,000 $ 349,125 $ 92,762 $ 10,718 $ — $ 1,468,427 Ending balance: individually evaluated for impairment $ 1,487 $ 7,576 $ — $ — $ — $ — $ — $ 9,063 Ending balance: collectively evaluated for impairment $ 178,080 $ 778,679 $ 50,000 $ 349,125 $ 92,762 $ 10,718 $ — $ 1,459,364

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021, are as follows: March 31, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 241,534 $ — $ 241,534 $ — Mortgage-backed securities, residential 278,725 — 278,725 — State and municipal 39,682 — 39,682 — Corporate bonds 16,419 — 16,419 — Total securities available for sale Recurring $ 576,360 $ — $ 576,360 $ — Equity securities with readily determinable fair values Recurring $ 2,500 $ 2,500 $ — $ — Collateral dependent impaired loans Nonrecurring $ 4,170 $ — $ — $ 4,170 December 31, 2021 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 245,041 $ — $ 245,041 $ — Mortgage-backed securities, residential 133,496 — 133,496 — State and municipal 44,611 — 44,611 — Corporate bonds 13,950 — 13,950 — Total securities available for sale Recurring $ 437,098 $ — $ 437,098 $ — Equity securities with readily determinable fair values Recurring $ 2,609 $ 2,609 $ — $ — Collateral dependent impaired loans Nonrecurring $ 5,275 $ — $ — $ 5,275
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 March 31, 2022 Impaired loans $ 4,170 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% 55% December 31, 2021 Impaired loans $ 5,275 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (50)% (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 March 31, 2022: March 31, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 23,388 $ 23,388 $ 8,472 $ 14,916 $ — Interest-bearing deposits in banks 454,232 454,232 454,232 — — Equity securities available for sale 2,500 2,500 2,500 — — Investment securities available for sale 576,360 576,360 — 576,360 — Investment securities held to maturity 28,019 27,679 — 27,679 — Loans held for sale 1,123 1,123 — 1,123 — Loans, less allowance for loan losses 1,465,363 1,414,132 — — 1,414,132 Accrued interest receivable 6,270 6,270 — 6,270 — Restricted investment in bank stocks 1,855 1,855 — 1,855 — Financial liabilities: Demand deposits and savings 2,029,017 2,029,017 — 2,029,017 — Time deposits 381,744 372,763 — 372,763 — Short-term borrowings 30,028 30,028 — 30,028 — Long-term borrowings 9,200 9,211 — 9,211 — Trust preferred subordinated debt 21,000 19,460 — 19,460 — Accrued interest payable 75 75 — 75 — 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, 2021: December 31, 2021 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 14,912 $ 14,912 $ 7,992 $ 6,920 $ — Interest-bearing deposits in banks 695,219 695,219 695,219 — — Equity securities available for sale 2,609 2,609 2,609 — — Investment securities available for sale 437,098 437,098 — 437,098 — Investment securities held to maturity 6,454 6,652 — 6,652 — Loans held for sale 2,193 2,193 — 2,193 — Loans, less allowance for loan losses 1,449,394 1,459,900 — — 1,459,900 Accrued interest receivable 5,520 5,520 — 5,520 — Restricted investment in bank stocks 2,303 2,303 — 2,303 — Financial liabilities: Demand deposits and savings 1,996,337 1,996,337 — 1,996,337 — Time deposits 430,052 428,718 — 428,718 — Short-term borrowings 35,202 35,202 — 35,202 — Long-term borrowings 13,700 13,764 — 13,764 — Trust preferred subordinated debt 21,000 19,991 — 19,991 — Accrued interest payable 109 109 — 109 — Off-balance sheet financial instruments — — — — —

Securities Sold Under Agreeme_2

Securities Sold Under Agreements to Repurchase (Repurchase Agreements) (Tables)	3 Months Ended
	Mar. 31, 2022
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 March 31, 2022, and December 31, 2021: 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 March 31, 2022 Repurchase agreements Commercial customers and government entities (a) $ 30,028 $ — $ 30,028 $ (30,028) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — (a) As of March 31, 2022, and December 31, 2021, the fair value of securities pledged in connection with repurchase agreements was $42,465,000 and $46,160,000, 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 March 31, 2022: 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 $ 30,028 $ — $ — $ — $ 30,028 Total $ 30,028 $ — $ — $ — $ 30,028

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt outstanding	The Corporation had long-term debt outstanding as follows: In thousands March 31, 2022 December 31, 2021 FHLB advances $ 5,000 $ 11,000 Loan payable to local bank 1,500 — Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 30,200 $ 34,700

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2022
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 ACNB Insurance Services, Inc. amortized intangible assets $ 16,151 $ 7,562 New Windsor core deposit intangibles 2,418 1,692 FCBI core deposit intangibles 3,560 1,359

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Operations (Details) - bank	Jan. 11, 2020	Jul. 01, 2017	Mar. 31, 2022
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

Earnings Per Share and Restri_2

Earnings Per Share and Restricted Stock (Details) - USD ($) $ in Thousands	Feb. 24, 2019	Mar. 31, 2022	Mar. 31, 2021	Mar. 08, 2019	Mar. 20, 2018
Earnings Per Share [Abstract]
Weighted average shares of common stock outstanding (in shares)		8,684,152	8,710,393
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares of common stock outstanding (in shares)		8,684,152	8,710,393
2009 Restricted Stock Plan, Number of shares authorized, but not issued (in shares)				174,055
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 243	$ 28
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
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)		57,822
Shares fully vested (in shares)		29,432
Shares vested during the quarter (in shares)		13,567
Non-vested number of shares (in shares)		14,823
Vesting period (in years)		1 year

Retirement Benefits (Details)

Retirement Benefits (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)person	Mar. 31, 2021USD ($)
Postemployment Benefits [Abstract]
Service cost	$ 194	$ 220
Interest cost	263	236
Expected return on plan assets	(784)	(704)
Amortization of net loss	102	314
Net Periodic Benefit (Income) Expense	$ (225)	$ 66
Number of active, vested, terminated and retired persons in the plan | person	346

Guarantees (Details)

Guarantees (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)
Guarantor Obligations [Line Items]
Line of credit facility expiration period	1 year
Standby Letters of Credit
Guarantor Obligations [Line Items]
Guarantees amount	$ 9,672

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ 256,009	$ 272,114	$ 257,612	$ 257,972
Unrealized Gains on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(24,912)	(3,474)	(1,434)
Pension Liability
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(5,992)	(6,071)	(10,039)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ (30,904)	$ (9,545)	$ (11,473)	$ (5,638)

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)segment	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Segment Reporting [Abstract]
Number of reporting segments | segment	2
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	$ 21,512	$ 23,238
Income (loss) before income taxes	8,230	9,401
Total assets	2,746,156	2,654,617	$ 2,786,987
Capital expenditures	331	76
Banking
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	20,312	21,866
Income (loss) before income taxes	8,356	9,185
Total assets	2,725,844	2,641,782
Capital expenditures	320	76
Insurance
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	1,200	1,372
Income (loss) before income taxes	(126)	216
Total assets	20,312	12,835
Capital expenditures	$ 11	$ 0

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	$ 608,393	$ 441,565
Gross Unrealized Gains	262	2,544
Gross Unrealized Losses	32,295	7,011
Debt securities available for sale	576,360	437,098	$ 355,008
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	28,019	6,454	9,155
Gross Unrealized Gains	24	198
Gross Unrealized Losses	364	0
Fair Value	27,679	6,652	$ 9,451
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	258,526	249,463
Gross Unrealized Gains	126	503
Gross Unrealized Losses	17,118	4,925
Debt securities available for sale	241,534	245,041
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	22,202	0
Gross Unrealized Gains	7	0
Gross Unrealized Losses	252	0
Fair Value	21,957	0
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	288,512	133,697
Gross Unrealized Gains	111	1,562
Gross Unrealized Losses	9,898	1,763
Debt securities available for sale	278,725	133,496
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	5,817	6,454
Gross Unrealized Gains	17	198
Gross Unrealized Losses	112	0
Fair Value	5,722	6,652
State and municipal
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	44,505	44,547
Gross Unrealized Gains	2	315
Gross Unrealized Losses	4,825	251
Debt securities available for sale	39,682	44,611
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	16,850	13,858
Gross Unrealized Gains	23	164
Gross Unrealized Losses	454	72
Debt securities available for sale	$ 16,419	$ 13,950

Securities - Schedule of Requir

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	$ 2,609	$ 2,170	$ 2,170
Unrealized Gains	0	382	468
Unrealized Losses	109	17	29
Fair value at end of period	2,500	2,535	2,609
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	1,036	1,065	1,065
Unrealized Gains	0	0	0
Unrealized Losses	49	17	29
Fair value at end of period	987	1,048	1,036
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	1,573	1,105	1,105
Unrealized Gains	0	382	468
Unrealized Losses	60	0	0
Fair value at end of period	$ 1,513	$ 1,487	$ 1,573

Securities - Schedule of Unreal

Securities - Schedule of Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 411,671	$ 281,155
Unrealized Losses, Less than 12 Months	18,618	5,328
Fair Value, 12 Months or More	129,290	44,147
Unrealized Losses, 12 Months or More	13,677	1,683
Total Fair Value	540,961	325,302
Total Unrealized Losses	32,295	7,011
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	23,882	6,454
Unrealized Losses, Less than 12 Months	364	0
Fair Value, 12 Months or More	0	198
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	23,882	6,652
Total Unrealized Losses	364	0
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	126,133	177,107
Unrealized Losses, Less than 12 Months	7,552	3,537
Fair Value, 12 Months or More	90,763	34,297
Unrealized Losses, 12 Months or More	9,566	1,388
Total Fair Value	216,896	211,404
Total Unrealized Losses	17,118	4,925
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	18,609
Unrealized Losses, Less than 12 Months	252
Fair Value, 12 Months or More
Unrealized Losses, 12 Months or More
Total Fair Value	18,609
Total Unrealized Losses	252	0
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	238,855	77,969
Unrealized Losses, Less than 12 Months	6,526	1,495
Fair Value, 12 Months or More	33,005	7,727
Unrealized Losses, 12 Months or More	3,372	268
Total Fair Value	271,860	85,696
Total Unrealized Losses	9,898	1,763
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	5,273	6,454
Unrealized Losses, Less than 12 Months	112	0
Fair Value, 12 Months or More	0	198
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	5,273	6,652
Total Unrealized Losses	112	0
State and municipal
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	33,037	20,289
Unrealized Losses, Less than 12 Months	4,086	224
Fair Value, 12 Months or More	5,522	2,123
Unrealized Losses, 12 Months or More	739	27
Total Fair Value	38,559	22,412
Total Unrealized Losses	4,825	251
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	13,646	5,790
Unrealized Losses, Less than 12 Months	454	72
Fair Value, 12 Months or More	0	0
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	13,646	5,790
Total Unrealized Losses	$ 454	$ 72

Securities - Narrative (Details

Securities - Narrative (Details) $ in Thousands	Mar. 31, 2022USD ($)Security	Dec. 31, 2021USD ($)
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 | $	$ 328,619	$ 353,989
U.S. Government and agencies
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	98
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	14.00%
Available for sale securities in unrealized loss positions for 12 months or more	38
Mortgage-backed securities, residential
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	132
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	12.00%
Available for sale securities in unrealized loss positions for 12 months or more	18
Held-to-maturity securities in unrealized loss position	28
Held-to-maturity securities in unrealized loss positions, percent	5.00%
State and municipal
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	65
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	23.00%
Available for sale securities in unrealized loss positions for 12 months or more	11
Held-to-maturity securities in unrealized loss position	10
Held-to-maturity securities in continuous unrealized loss position for12 months or longer	0
Corporate bonds
Debt Securities, Available-for-sale [Line Items]
Available for sale securities in unrealized loss positions	14
Available for sale securities in unrealized loss positions, percentage of amortized cost (individually did not exceed)	16.00%

Securities - Schedule of Amor_2

Securities - Schedule of Amortized Cost and Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Available for Sale Amortized Cost
1 year or less	$ 20,346
Over 1 year through 5 years	120,382
Over 5 years through 10 years	133,082
Over 10 years	46,071
Without single maturity date	288,512
Available-for-sale, Amortized Cost	608,393	$ 441,565
Available for Sale Fair Value
1 year or less	20,436
Over 1 year through 5 years	114,052
Over 5 years through 10 years	122,161
Over 10 years	40,986
Without single maturity date	278,725
Available for Sale, Fair Value	576,360	437,098	$ 355,008
Held-to-Maturity Amortized Cost
1 year or less	0
Over 1 year through 5 years	0
Over 5 years through 10 years	5,612
Over 10 years	16,590
Mortgage-backed securities	5,817
Held to Maturity, Amortized Cost	28,019	6,454	9,155
Held-to-Maturity Fair Value
1 year or less	0
Over 1 year through 5 years	0
Over 5 years through 10 years	5,606
Over 10 years	16,361
Mortgage-backed securities	5,712
Held to Maturity, Fair Value	27,679	6,652	$ 9,451
Mortgage-backed securities, residential
Available for Sale Amortized Cost
Available-for-sale, Amortized Cost	288,512	133,697
Available for Sale Fair Value
Available for Sale, Fair Value	278,725	133,496
Held-to-Maturity Amortized Cost
Held to Maturity, Amortized Cost	5,817	6,454
Held-to-Maturity Fair Value
Held to Maturity, Fair Value	$ 5,722	$ 6,652

Loans - Narrative (Details)

Loans - Narrative (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2022USD ($)forbearanceAgreementContractapplication	Mar. 31, 2021USD ($)Security	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period for order of valuations (at least)	18 months
Troubled debt restructured loans, balance	$ 3,592,000	$ 3,764,000
Number of loans which has periodic late payments | Contract	1
Number of contracts with active forbearance agreements | forbearanceAgreement	0
Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process	$ 767,000		$ 399,000
Recognized loan fee income	$ 16,090,000	17,798,000
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
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]
Troubled debt restructured loans, balance		$ 23,720,360
Number of applications | application	2,217
Total amount under PPP (up to)	$ 223,036,703
Projected fee income	9,500,000
Recognized loan fee income	468,000		$ 5,627,000	$ 2,875,000
Number of Loans | Security		30
Percent of loan portfolio		0.016
PPP loans	$ 9,844,452
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	$ 47,000	$ 111,000
Accrual
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans, balance	$ 3,545,000	$ 3,653,000

Loans - Schedule of Classes of

Loans - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	$ 1,484,326	$ 1,468,427	$ 1,610,718
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,399,612	1,365,490
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	70,692	88,988
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	14,022	13,949
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	188,132	179,567	315,710
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	180,907	169,636
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	5,372	7,104
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,853	2,827
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	800,277	786,255	759,335
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	737,736	708,915
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	51,847	68,058
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,694	9,282
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	54,366	50,000	50,132
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	49,875	46,230
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,491	3,770
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	341,530	349,125	375,941
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	332,450	338,419
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	8,153	9,136
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	927	1,570
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	88,356	92,762	97,258
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	86,979	91,585
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	829	920
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	548	257
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	11,665	10,718	$ 12,342
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	11,665	10,705
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	13
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	1,175,398	1,145,034
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,112,921	1,064,731
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	53,269	69,514
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	9,208	10,789
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	156,345	147,513
Originated Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	150,964	139,908
Originated Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,896	5,549
Originated Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,485	2,056
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	590,277	566,098
Originated Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	540,339	500,978
Originated Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	42,290	56,462
Originated Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	7,648	8,658
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	48,188	42,661
Originated Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	45,857	41,002
Originated Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,331	1,659
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	298,763	304,077
Originated Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	294,728	299,041
Originated Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,960	4,961
Originated Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	75	75
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	71,179	74,977
Originated Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	70,387	74,094
Originated Loans | Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	792	883
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	10,646	9,708
Originated Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,646	9,708
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	308,928	323,393
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	286,691	300,759
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	17,423	19,474
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,814	3,160
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	31,787	32,054
Acquired Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	29,943	29,728
Acquired Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,476	1,555
Acquired Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	368	771
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	210,000	220,157
Acquired Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	197,397	207,937
Acquired Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	9,557	11,596
Acquired Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,046	624
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	6,178	7,339
Acquired Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,018	5,228
Acquired Loans | Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,160	2,111
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	42,767	45,048
Acquired Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	37,722	39,378
Acquired Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,193	4,175
Acquired Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	852	1,495
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	17,177	17,785
Acquired Loans | Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	16,592	17,491
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	37
Acquired Loans | Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	548	257
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	1,019	1,010
Acquired Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,019	997
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	13
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	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 435	$ 596
Acquisitions of impaired loans	0	0
Reclassification from non-accretable differences	0	0
Accretion to loan interest income	(103)	(98)
Balance at end of period	$ 332	$ 498

Loans - Summary of Impaired Loa

Loans - Summary of Impaired Loans by Loan Portfolio Class (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	$ 2,264	$ 2,316
Impaired Loans with Allowance: Unpaid Principal Balance	2,264	2,316
Impaired Loans with Allowance: Related Allowance	1,638	1,455
Impaired Loans with No Allowance: Recorded Investment	5,824	6,747
Impaired Loans with No Allowance: Unpaid Principal Balance	5,824	7,717
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	953	1,005
Impaired Loans with Allowance: Unpaid Principal Balance	953	1,005
Impaired Loans with Allowance: Related Allowance	802	855
Impaired Loans with No Allowance: Recorded Investment	11	482
Impaired Loans with No Allowance: Unpaid Principal Balance	11	1,452
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	1,311	1,311
Impaired Loans with Allowance: Unpaid Principal Balance	1,311	1,311
Impaired Loans with Allowance: Related Allowance	836	600
Impaired Loans with No Allowance: Recorded Investment	5,813	6,265
Impaired Loans with No Allowance: Unpaid Principal Balance	5,813	6,265
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	0
Impaired Loans with No Allowance: Unpaid Principal Balance	0	0
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
	Mar. 31, 2022	Mar. 31, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	$ 2,531	$ 4,088
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	6,044	6,945
Impaired Loans with No Allowance: Interest Income	52	54
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	1,220	2,385
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	6	0
Impaired Loans with No Allowance: Interest Income	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	1,311	1,703
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	5,927	6,716
Impaired Loans with No Allowance: Interest Income	52	54
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	111	128
Impaired Loans with No Allowance: Interest Income	0	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	101
Impaired Loans with No Allowance: Interest Income	0	0
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0
Impaired Loans with Allowance: Interest Income	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	0
Impaired Loans with No Allowance: Interest Income	$ 0	$ 0

Loans - Schedule of Nonaccrual

Loans - Schedule of Nonaccrual Loans by Classes of the Loan Portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Purchase credit impaired loans, net of unamortized fair value adjustments	$ 3,900
Total nonaccrual loans	4,543	$ 5,489
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	964	1,487
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	3,579	4,002
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	0
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	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 1,484,326	$ 1,468,427	$ 1,610,718
Loans receivable greater than 90 days and accruing	964	730
30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	5,178	2,679
60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	363	1,524
Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3,252	4,610
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	8,793	8,813
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,475,533	1,459,614
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	188,132	179,567	315,710
Loans receivable greater than 90 days and accruing	0	0
Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	114	20
Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	64
Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	170	1,397
Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	284	1,481
Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	187,848	178,086
Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	800,277	786,255	759,335
Loans receivable greater than 90 days and accruing	0	0
Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,711	0
Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	270
Commercial real estate | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,118	2,483
Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	4,829	2,753
Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	795,448	783,502
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	54,366	50,000	50,132
Loans receivable greater than 90 days and accruing	0	0
Commercial real estate construction | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
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
Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	54,366	50,000
Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	341,530	349,125	375,941
Loans receivable greater than 90 days and accruing	557	475
Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,041	1,180
Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	205	1,090
Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	557	475
Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,803	2,745
Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	338,727	346,380
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	88,356	92,762	97,258
Loans receivable greater than 90 days and accruing	407	255
Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	234	1,395
Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	154	42
Home equity lines of credit | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	407	255
Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	795	1,692
Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	87,561	91,070
Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	11,665	10,718	$ 12,342
Loans receivable greater than 90 days and accruing	0	0
Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	78	84
Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	4	58
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, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	82	142
Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	11,583	10,576
Originated Loans
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,175,398	1,145,034
Loans receivable greater than 90 days and accruing	809	730
Originated Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	4,488	1,313
Originated Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	172	304
Originated Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3,097	4,610
Originated Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	7,757	6,227
Originated Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,167,641	1,138,807
Originated Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	156,345	147,513
Loans receivable greater than 90 days and accruing	0	0
Originated Loans | Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	114	20
Originated Loans | Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	64
Originated Loans | Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	170	1,397
Originated Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	284	1,481
Originated Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	156,061	146,032
Originated Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	590,277	566,098
Loans receivable greater than 90 days and accruing	0	0
Originated Loans | Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,711	0
Originated Loans | Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Originated Loans | Commercial real estate | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,118	2,483
Originated Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	4,829	2,483
Originated Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	585,448	563,615
Originated Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	48,188	42,661
Loans receivable greater than 90 days and accruing	0	0
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	0
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, 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	48,188	42,661
Originated Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	298,763	304,077
Loans receivable greater than 90 days and accruing	557	475
Originated Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,351	970
Originated Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	105	140
Originated Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	557	475
Originated Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,013	1,585
Originated Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	296,750	302,492
Originated Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	71,179	74,977
Loans receivable greater than 90 days and accruing	252	255
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	234	239
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	63	42
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	252	255
Originated Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	549	536
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	70,630	74,441
Originated Loans | Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	10,646	9,708
Loans receivable greater than 90 days and accruing	0	0
Originated Loans | Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	78	84
Originated Loans | Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	4	58
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, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	82	142
Originated Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	10,564	9,566
Acquired Loans
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	308,928	323,393
Loans receivable greater than 90 days and accruing	155	0
Acquired Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	690	1,366
Acquired Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	191	1,220
Acquired Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	155	0
Acquired Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,036	2,586
Acquired Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	307,892	320,807
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	31,787	32,054
Loans receivable greater than 90 days and accruing	0	0
Acquired Loans | Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
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, 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	31,787	32,054
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	210,000	220,157
Loans receivable greater than 90 days and accruing	0	0
Acquired Loans | Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	270
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, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	270
Acquired Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	210,000	219,887
Acquired Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	6,178	7,339
Loans receivable greater than 90 days and accruing	0	0
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	0
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	0
Acquired Loans | Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	6,178	7,339
Acquired Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	42,767	45,048
Loans receivable greater than 90 days and accruing	0	0
Acquired Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	690	210
Acquired Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	100	950
Acquired Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	790	1,160
Acquired Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	41,977	43,888
Acquired Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	17,177	17,785
Loans receivable greater than 90 days and accruing	155	0
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	0	1,156
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	91	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	155	0
Acquired Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	246	1,156
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	16,931	16,629
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,019	1,010
Loans receivable greater than 90 days and accruing	0	0
Acquired Loans | Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Acquired Loans | Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
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, 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	$ 1,019	$ 1,010

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
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	$ 19,033	$ 20,226
Charge-offs	(82)	(55)
Recoveries	12	16
Provisions (credits)	0	50
Allowance for Loan Losses, Ending balance	18,963	20,237
Allowance for loan losses: Ending balance: individually evaluated for impairment	1,638	2,106	$ 1,455
Allowance for loan losses: Ending balance: collectively evaluated for impairment	17,325	18,131	17,578
Loans Receivable, Ending balance	1,484,326	1,610,718	1,468,427
Loans receivables: Ending balance: individually evaluated for impairment	8,088	11,345	9,063
Loans Receivable: Ending balance: collectively evaluated for impairment	1,476,238	1,599,373	1,459,364
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	3,176	4,037
Charge-offs	(63)	(18)
Recoveries	10	8
Provisions (credits)	(157)	476
Allowance for Loan Losses, Ending balance	3,280	4,503
Allowance for loan losses: Ending balance: individually evaluated for impairment	802	1,954	855
Allowance for loan losses: Ending balance: collectively evaluated for impairment	2,478	2,549	2,321
Loans Receivable, Ending balance	188,132	315,710	179,567
Loans receivables: Ending balance: individually evaluated for impairment	964	2,739	1,487
Loans Receivable: Ending balance: collectively evaluated for impairment	187,168	312,971	178,080
Commercial Real Estate
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	10,716	9,569
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	91	(29)
Allowance for Loan Losses, Ending balance	10,625	9,540
Allowance for loan losses: Ending balance: individually evaluated for impairment	836	152	600
Allowance for loan losses: Ending balance: collectively evaluated for impairment	9,789	9,388	10,116
Loans Receivable, Ending balance	800,277	759,335	786,255
Loans receivables: Ending balance: individually evaluated for impairment	7,124	8,505	7,576
Loans Receivable: Ending balance: collectively evaluated for impairment	793,153	750,830	778,679
Commercial Real Estate Construction
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	616	503
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	(50)	40
Allowance for Loan Losses, Ending balance	666	543
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	666	543	616
Loans Receivable, Ending balance	54,366	50,132	50,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	54,366	50,132	50,000
Residential Mortgage
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	3,235	3,395
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	153	(29)
Allowance for Loan Losses, Ending balance	3,082	3,366
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	3,082	3,366	3,235
Loans Receivable, Ending balance	341,530	375,941	349,125
Loans receivables: Ending balance: individually evaluated for impairment	0	101	0
Loans Receivable: Ending balance: collectively evaluated for impairment	341,530	375,840	349,125
Home Equity Lines of Credit
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	501	693
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	75	(64)
Allowance for Loan Losses, Ending balance	426	629
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	426	629	501
Loans Receivable, Ending balance	88,356	97,258	92,762
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	88,356	97,258	92,762
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	408	648
Charge-offs	(19)	(37)
Recoveries	2	8
Provisions (credits)	6	(11)
Allowance for Loan Losses, Ending balance	385	608
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	385	608	408
Loans Receivable, Ending balance	11,665	12,342	10,718
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	11,665	12,342	10,718
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	381	1,381
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	(118)	(333)
Allowance for Loan Losses, Ending balance	499	1,048
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	499	1,048	381
Loans Receivable, Ending balance	0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	$ 0	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 576,360	$ 437,098	$ 355,008
Equity securities with readily determinable fair values	2,500	2,609	$ 2,535	$ 2,170
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	2,500	2,609
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	576,360	437,098
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	241,534	245,041
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	278,725	133,496
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	39,682	44,611
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	16,419	13,950
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	2,500	2,609
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	576,360	437,098
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	241,534	245,041
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	278,725	133,496
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	39,682	44,611
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	16,419	13,950
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	4,170	5,275
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	576,360	437,098
Equity securities with readily determinable fair values	2,500	2,609
Fair Value | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	576,360	437,098
Equity securities with readily determinable fair values	2,500	2,609
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	241,534	245,041
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	278,725	133,496
Fair Value | Recurring | State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	39,682	44,611
Fair Value | Recurring | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	16,419	13,950
Fair Value | Nonrecurring | Collateral dependent impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 4,170	$ 5,275

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Additional Quantitative Information (Details) - Nonrecurring - Collateral dependent impaired loans - Level 3 $ in Thousands	Mar. 31, 2022USD ($)	Dec. 31, 2021USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Estimate	$ 4,170	$ 5,275
Measurement Input, Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	(0.55)	0.50
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	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020
Financial assets:
Interest-bearing deposits in banks	$ 454,232	$ 695,219	$ 482,453
Equity securities available for sale	2,500	2,609	2,535	$ 2,170
Investment securities available for sale	576,360	437,098	355,008
Investment securities held to maturity	27,679	6,652	9,451
Restricted investment in bank stocks	1,855	2,303	$ 2,798
Level 1
Financial assets:
Cash and due from banks	8,472	7,992
Interest-bearing deposits in banks	454,232	695,219
Equity securities available for sale	2,500	2,609
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	14,916	6,920
Interest-bearing deposits in banks	0	0
Equity securities available for sale	0	0
Investment securities available for sale	576,360	437,098
Investment securities held to maturity	27,679	6,652
Loans held for sale	1,123	2,193
Loans, less allowance for loan losses	0	0
Accrued interest receivable	6,270	5,520
Restricted investment in bank stocks	1,855	2,303
Financial liabilities:
Demand deposits and savings	2,029,017	1,996,337
Time deposits	372,763	428,718
Short-term borrowings	30,028	35,202
Long-term borrowings	9,211	13,764
Trust preferred subordinated debt	19,460	19,991
Accrued interest payable	75	109
Off-balance sheet financial instruments	0	0
Level 3
Financial assets:
Cash and due from banks	0	0
Interest-bearing deposits in banks	0	0
Equity securities available for sale	0	0
Investment securities available for sale	0	0
Investment securities held to maturity	0	0
Loans held for sale	0	0
Loans, less allowance for loan losses	1,414,132	1,459,900
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	23,388	14,912
Interest-bearing deposits in banks	454,232	695,219
Equity securities available for sale	2,500	2,609
Investment securities available for sale	576,360	437,098
Investment securities held to maturity	28,019	6,454
Loans held for sale	1,123	2,193
Loans, less allowance for loan losses	1,465,363	1,449,394
Accrued interest receivable	6,270	5,520
Restricted investment in bank stocks	1,855	2,303
Financial liabilities:
Demand deposits and savings	2,029,017	1,996,337
Time deposits	381,744	430,052
Short-term borrowings	30,028	35,202
Long-term borrowings	9,200	13,700
Trust preferred subordinated debt	21,000	21,000
Accrued interest payable	75	109
Off-balance sheet financial instruments	0	0
Fair Value
Financial assets:
Cash and due from banks	23,388	14,912
Interest-bearing deposits in banks	454,232	695,219
Equity securities available for sale	2,500	2,609
Investment securities available for sale	576,360	437,098
Investment securities held to maturity	27,679	6,652
Loans held for sale	1,123	2,193
Loans, less allowance for loan losses	1,414,132	1,459,900
Accrued interest receivable	6,270	5,520
Restricted investment in bank stocks	1,855	2,303
Financial liabilities:
Demand deposits and savings	2,029,017	1,996,337
Time deposits	372,763	428,718
Short-term borrowings	30,028	35,202
Long-term borrowings	9,211	13,764
Trust preferred subordinated debt	19,460	19,991
Accrued interest payable	75	109
Off-balance sheet financial instruments	$ 0	$ 0

Securities Sold Under Agreeme_3

Securities Sold Under Agreements to Repurchase (Repurchase Agreements) (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Gross Amounts of Recognized Liabilities	$ 30,028	$ 35,202
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	30,028	35,202
Financial Instruments	(30,028)	(35,202)
Cash Collateral Pledged	0	0
Net Amount	0	0
Fair value of securities pledged in connection with repurchase agreements	42,465	$ 46,160
Total	30,028
U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	30,028
Overnight and Continuous
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	30,028
Overnight and Continuous | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	30,028
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 ($) $ in Thousands	Mar. 30, 2021	Mar. 31, 2022	Mar. 15, 2022	Dec. 31, 2021	Mar. 31, 2021
Debt Instrument [Line Items]
Long-term debt outstanding		$ 30,200		$ 34,700	$ 65,616
FHLB Advances
Debt Instrument [Line Items]
Long-term debt outstanding		$ 5,000		11,000
Weighted average rate percentage		2.75%
Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		$ 15,000		15,000
Interest rate percentage	4.00%
Subordinated debt issued	$ 15,000
Debt Instrument, issuance price, percentage	100.00%
Loan payable variable rate, FCBI | Unsecured promissory note
Debt Instrument [Line Items]
Long-term debt outstanding		$ 2,700		2,700
Interest rate percentage		3.25%
Loan payable to local bank, 3.25% | Loan payable to local bank
Debt Instrument [Line Items]
Long-term debt outstanding		$ 1,500		0
Interest rate percentage		325.00%
Trust preferred subordinated debt, FCBI | Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		$ 6,000		$ 6,000
Subordinated debt issued		$ 6,000
Trust preferred subordinated debt, FCBI | Subordinated debt | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Interest rate percentage			2.456%
Basis spread on prime rate, percentage		1.63%

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Feb. 28, 2022	Dec. 31, 2021	Mar. 31, 2021	Jan. 11, 2020	Jul. 01, 2017	Jan. 05, 2005
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 44,184		$ 42,108	$ 42,108
ACNB Insurance Services, Inc.
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
Hockley & O'Donnell Insurance Agency, LLC
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 2,077
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	1,692
Core Deposit Intangibles | Frederick County Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset	3,560				$ 3,560
Accumulated amortization of intangible asset	1,359
Customer Lists | ACNB Insurance Services, Inc.
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset	16,151
Accumulated amortization of intangible asset	$ 7,562
Customer Lists | Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	8 years
Customer Lists | Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	15 years
Covenant Not To Compete | Hockley & O'Donnell Insurance Agency, LLC
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset		$ 5,835

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Mar. 31, 2021
Revenue Recognition [Abstract]
Assets Held-in-trust	$ 516,455	$ 468,340