ACNB (ACNB) 10-Q 4 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	1-35015
Entity Registrant Name	ACNB CORPORATION
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		8,510,438
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
ASSETS
Cash and due from banks	$ 24,674	$ 14,912	$ 22,479
Interest bearing deposits with banks	332,352	695,219	700,303
Total Cash and Cash Equivalents	357,026	710,131	722,782
Equity securities with readily determinable fair values	2,299	2,609	2,547
Debt securities available for sale	503,193	437,098	411,676
Securities held to maturity, fair value $56,801; $7,482; $6,652	66,304	6,454	7,220
Loans held for sale	0	2,193	3,935
Loans, net of allowance for loan losses $17,952; $19,141; $19,033	1,509,176	1,449,394	1,467,745
Assets held for sale	3,393	1,093	0
Premises and equipment, net	27,098	30,980	31,667
Right of use assets	3,330	3,270	3,416
Restricted investment in bank stocks	1,653	2,303	2,368
Investment in bank-owned life insurance	77,513	64,261	64,467
Investments in low-income housing partnerships	1,160	1,254	1,286
Goodwill	44,185	42,108	42,108
Intangible assets, net	10,731	6,101	6,387
Foreclosed assets held for resale	474	0	0
Other assets	46,618	27,738	25,188
Total assets	2,654,153	2,786,987	2,792,792
Deposits:
Non-interest bearing	589,415	623,360	610,765
Interest bearing	1,746,798	1,803,029	1,806,796
Total Deposits	2,336,213	2,426,389	2,417,561
Short-term borrowings	41,641	35,202	44,605
Long-term borrowings	24,050	34,700	41,700
Lease liabilities	3,330	3,270	3,416
Other liabilities	16,549	15,312	15,670
Total Liabilities	2,421,783	2,514,873	2,522,952
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; 8,834,038, 8,789,890 and 8,795,877 shares issued; 8,519,211, 8,712,189 and 8,679,206 shares outstanding	22,074	21,978	21,963
Treasury stock, at cost; 314,827, 77,701 and 116,671 shares	(8,927)	(2,245)	(1,148)
Additional paid-in capital	95,856	94,688	94,527
Retained earnings	186,057	167,238	165,001
Accumulated other comprehensive loss	(62,690)	(9,545)	(10,503)
Total Stockholders’ Equity	232,370	272,114	269,840
Total Liabilities and Stockholders’ Equity	$ 2,654,153	$ 2,786,987	$ 2,792,792

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 56,801	$ 6,652	$ 7,482
Allowance for loan losses	$ 17,952	$ 19,033	$ 19,141
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	8,834,038	8,795,877	8,789,890
Common stock, shares outstanding	8,519,211	8,679,206	8,712,189
Treasury stock, shares	314,827	116,671	77,701

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 18,213	$ 17,689	$ 51,073	$ 54,435
Securities:
Taxable	2,830	1,366	7,102	4,033
Tax-exempt	189	138	618	402
Dividends	20	34	79	137
Other	2,130	255	3,283	478
Total Interest Income	23,382	19,482	62,155	59,485
INTEREST EXPENSE
Deposits	605	1,084	1,989	4,028
Short-term borrowings	23	11	60	28
Long-term borrowings	234	387	729	1,535
Total Interest Expense	862	1,482	2,778	5,591
Net Interest Income	22,520	18,000	59,377	53,894
PROVISION FOR LOAN LOSSES	0	0	0	50
Net Interest Income after Provision for Loan Losses	22,520	18,000	59,377	53,844
OTHER INCOME
Commissions from insurance sales	2,429	1,715	6,437	4,951
Earnings on investment in bank-owned life insurance	362	356	1,052	1,066
Net (losses) gains on equity securities	(88)	0	(345)	377
Other	362	304	822	925
Total Other Income	5,849	5,274	16,384	17,143
OTHER EXPENSES
Salaries and employee benefits	9,320	8,921	26,193	26,259
Net occupancy	1,000	974	3,098	3,046
Equipment	1,521	1,181	4,566	3,783
Other tax	411	393	1,229	1,177
Professional services	589	422	1,328	890
Supplies and postage	254	198	630	539
Marketing and corporate relations	57	81	227	220
FDIC and regulatory	263	247	798	705
Intangible assets amortization	395	285	1,093	878
Other operating	1,510	1,274	4,446	3,997
Total Other Expenses	15,320	13,976	43,608	41,494
Income before Income Taxes	13,049	9,298	32,153	29,493
PROVISION FOR INCOME TAXES	2,725	1,938	6,600	6,154
Net Income	$ 10,324	$ 7,360	$ 25,553	$ 23,339
PER SHARE DATA
Basic earnings (in dollars per share)	$ 1.20	$ 0.84	$ 2.95	$ 2.67
Cash dividends declared (in dollars per share)	$ 0.26	$ 0.25	$ 0.78	$ 0.77
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 1,082	$ 900	$ 3,046	$ 2,428
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	823	837	2,449	2,363
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	42	300	468	2,497
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 837	$ 862	$ 2,455	$ 2,536

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 10,324	$ 7,360	$ 25,553	$ 23,339
SECURITIES
Unrealized losses arising during the period, net of income taxes of $(5,443), $(484), $(15,122) and $(1,600), respectively		(19,766)	(1,695)	(53,382)	(5,598)
Unrealized holding losses on securities transferred from available for sale to held to maturity, net of income taxes of $0, $0, $923, and $0, respectively		0	0	3,228	0
Unrealized holding losses on securities transferred to held to maturity, net of income taxes of $150, $0, $(923), and $0, respectively		523	0	(3,228)	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $23, $69, $68 and $208, respectively (A) (B)	[1],[2]	79	245	237	733
TOTAL OTHER COMPREHENSIVE LOSS		(19,164)	(1,450)	(53,145)	(4,865)
TOTAL COMPREHENSIVE (LOSS) INCOME		$ (8,840)	$ 5,910	$ (27,592)	$ 18,474
[1]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.[2]Income tax amounts are included in the provision for income taxes on the Consolidated Statements of Income.

CONSOLIDATED STATEMENTS OF CO_3

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized (losses) gains arising during the period, income taxes	$ (5,443)	$ (484)	$ (15,122)	$ (1,600)
SECURITIES: Transfer to held-to-maturity, Unrealized (losses) gains arising during the period, income taxes	0	0	923	0
SECURITIES: Transfer from available-for-sale, Unrealized (losses) gains arising during the period, income taxes	150	0	(923)	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	$ 23	$ 69	$ 68	$ 208

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	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	(2,177)				(2,177)
Ending Balance at Mar. 31, 2021	$ 257,612	21,932	(728)	94,215	153,666	(11,473)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.25
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	23,339
Ending Balance at Sep. 30, 2021	$ 269,840	21,963	(1,148)	94,527	165,001	(10,503)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.77
Beginning Balance at Mar. 31, 2021	$ 257,612	21,932	(728)	94,215	153,666	(11,473)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	8,508				8,508
Other comprehensive income (loss), net of taxes	2,420					2,420
Common stock shares issued	179	16		163
Cash dividends	(2,353)				(2,353)
Ending Balance at Jun. 30, 2021	$ 266,366	21,948	(728)	94,378	159,821	(9,053)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.27
Net income	$ 7,360				7,360
Other comprehensive income (loss), net of taxes	(1,450)					(1,450)
Common stock shares issued	164	15		149
Repurchased shares	(420)		(420)
Cash dividends	(2,180)				(2,180)
Ending Balance at Sep. 30, 2021	$ 269,840	21,963	(1,148)	94,527	165,001	(10,503)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.25
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	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	(2,257)				(2,257)
Ending Balance at Mar. 31, 2022	$ 256,009	22,048	(2,245)	95,530	171,580	(30,904)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.26
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	25,553
Ending Balance at Sep. 30, 2022	$ 232,370	22,074	(8,927)	95,856	186,057	(62,690)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.78
Beginning Balance at Mar. 31, 2022	$ 256,009	22,048	(2,245)	95,530	171,580	(30,904)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	8,630				8,630
Other comprehensive income (loss), net of taxes	(12,622)					(12,622)
Common stock shares issued	184	13		171
Repurchased shares	(2,905)		(2,905)
Cash dividends	(2,264)				(2,264)
Ending Balance at Jun. 30, 2022	$ 247,032	22,061	(5,150)	95,701	177,946	(43,526)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.26
Net income	$ 10,324				10,324
Other comprehensive income (loss), net of taxes	(19,164)					(19,164)
Common stock shares issued	168	13		155
Repurchased shares	(3,777)		(3,777)
Cash dividends	(2,213)				(2,213)
Ending Balance at Sep. 30, 2022	$ 232,370	$ 22,074	$ (8,927)	$ 95,856	$ 186,057	$ (62,690)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared (in dollars per share)	$ 0.26

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Statement of Stockholders' Equity [Abstract]
Common stock shares issued (in shares)	5,107	5,532	5,587	5,942	6,328	5,627
Restricted stock grants (in shares)			21,935
Common stock shares repurchased (in shares)	109,931	88,225		15,101
Cash dividends declared (in dollars per share)	$ 0.26	$ 0.26	$ 0.26	$ 0.25	$ 0.27	$ 0.25
Repurchased shares	$ (3,777)	$ (2,905)		$ (420)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 25,553	$ 23,339
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(468)	(2,497)
Gain on sales of foreclosed assets held for resale, including writedowns	0	(88)
Earnings on investment in bank-owned life insurance	(1,052)	(1,066)
Loss (Gain) on equity securities	345	(377)
Restricted stock compensation expense	243	362
Depreciation and amortization	2,788	2,582
Provision for loan losses	0	50
Net amortization of investment securities premiums	988	1,458
(Increase) Decrease in accrued interest receivable	(902)	1,204
Decrease in accrued interest payable	(57)	(1,017)
Mortgage loans originated for sale	(30,365)	(89,285)
Proceeds from sales of loans originated for sale	33,026	98,881
Increase in other assets	(3,348)	(1,457)
Decrease in deferred tax expense	1,062	221
Increase in other liabilities	1,660	1,505
Net Cash Provided by Operating Activities	29,473	33,815
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	2,505	3,074
Proceeds from maturities of investment securities available for sale	41,852	81,260
Purchase of investment securities available for sale	(218,195)	(163,874)
Purchase of investment securities held to maturity	(22,204)	0
Purchase of equity securities	(35)	0
Redemption of restricted investment in bank stocks	650	574
Net (increase) decrease in loans	(60,256)	149,662
Purchase of bank-owned life insurance	(12,200)	0
Acquisition of insurance agency	(7,800)	0
Capital expenditures	(1,206)	(530)
Proceeds from sales of premises and equipment	1,093	213
Proceeds from sales of foreclosed real estate	0	189
Net Cash (Used in) Provided by Investing Activities	(275,796)	70,568
CASH FLOWS FROM FINANCING ACTIVITIES
Net (decrease) increase in demand deposits	(33,945)	54,099
Net (decrease) increase in time certificates of deposits and interest bearing deposits	(56,231)	177,937
Net decrease in short-term borrowings	6,439	6,141
Proceeds from long-term borrowings	1,500	15,000
Repayments on long-term borrowings	(12,150)	(27,045)
Dividends paid	(6,734)	(6,710)
Common stock repurchased	(6,682)	(420)
Common stock issued	1,021	45
Net Cash (Used in) Provided by Financing Activities	(106,782)	219,047
Net (Decrease) Increase in Cash and Cash Equivalents	(353,105)	323,430
CASH AND CASH EQUIVALENTS — BEGINNING	710,131	399,352
CASH AND CASH EQUIVALENTS — ENDING	357,026	722,782
Supplemental disclosures of cash flow information
Interest paid	2,834	6,608
Income taxes paid	4,400	6,200
Loans transferred to foreclosed assets held for resale and other foreclosed transactions	474	101
Non-cash investing activities
Investments transferred from available for sale to held to maturity	39,683	0
Premises and equipment transferred to fixed assets held for sale	$ 3,393	$ 0

Basis of Presentation and Natur

Basis of Presentation and Nature of Operations	9 Months Ended
	Sep. 30, 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 twenty-nine community banking offices, including eighteen 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 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. 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 balance sheet and statement of income, 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 and nine month periods ended September 30, 2022, are not necessarily indicative of the results to be expected for the full year. Transfers of Investment Securities from Available for Sale to Held to Maturity Transfers of debt securities into the held to maturity category from the available for sale category are made at fair value at the date of transfer. The unrealized holding gain or loss at the date of transfer is retained in other comprehensive income and in the carrying value of the held to maturity securities. Such amounts are amortized over the remaining expected life of the security. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of September 30, 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	9 Months Ended
	Sep. 30, 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 8,658,972 and 8,715,767 weighted average shares of common stock outstanding for the nine months ended September 30, 2022 and 2021, respectively, and 8,587,826 and 8,720,732 for the three months ended September 30, 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 September 30, 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 September 30, 2022, 57,522 shares were issued under this plan, of which 42,899 were fully vested, none vested during the quarter, and the remaining 14,623 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	9 Months Ended
	Sep. 30, 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 and nine month periods ended September 30 were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2022 2021 2022 2021 Service cost $ 194 $ 220 $ 582 $ 660 Interest cost 263 236 789 708 Expected return on plan assets (784) (704) (2,352) (2,112) Amortization of net loss 102 314 305 942 Net Periodic Benefit (Income) Expense $ (225) $ 66 $ (676) $ 198

Guarantees

Guarantees	9 Months Ended
	Sep. 30, 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 guarantee the performance of a customer to a third party. Generally, all letters of credit, when issued, have expiration dates within one year. The credit risk involved in issuing letters of credit is essentially the same as those that are involved in extending loan facilities to customers. The Corporation generally holds collateral and/or personal guarantees supporting these commitments. The Corporation had $11,989,000 in standby letters of credit as of September 30, 2022. Management believes that the proceeds obtained through a liquidation of collateral and the enforcement of guarantees would be sufficient to cover the potential amount of future payments required under the corresponding guarantees. The current amount of the liability, as of September 30, 2022, for guarantees under standby letters of credit issued is not material.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 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 Losses on Securities Pension Accumulated Other Balance — September 30, 2022 $ (56,856) $ (5,834) $ (62,690) Balance — December 31, 2021 $ (3,474) $ (6,071) $ (9,545) Balance — September 30, 2021 $ (953) $ (9,550) $ (10,503)

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 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 nine month periods ended September 30, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 69,551 $ 6,210 $ 75,761 Income before income taxes 30,727 1,426 32,153 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 1,178 28 1,206 2021 Net interest income and other income from external customers $ 66,309 $ 4,728 $ 71,037 Income before income taxes 28,416 1,077 29,493 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 530 — 530 Segment information for the three month periods ended September 30, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 26,167 $ 2,202 $ 28,369 Income before income taxes 12,565 484 13,049 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 475 11 486 2021 Net interest income and other income from external customers $ 21,755 $ 1,519 $ 23,274 Income before income taxes 8,989 309 9,298 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 277 — 277

Securities

Securities	9 Months Ended
	Sep. 30, 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. The Corporation reassessed classification of certain investments and effective April 1, 2022, the Corporation transferred $39.7 million of state and municipal securities from available for sale to held to maturity securities. The transfer occurred at fair value. The related unrealized loss of $4.8 million included in other comprehensive loss remained in other comprehensive loss, to be amortized out of other comprehensive loss with an offsetting entry to interest income as a yield adjustment over the remaining term of the securities. No gain or loss was recorded at the time of transfer. Amortized cost and fair value of securities at September 30, 2022, and December 31, 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE September 30, 2022 U.S. Government and agencies $ 247,995 $ — $ 32,319 $ 215,676 Mortgage-backed securities 300,294 6 34,463 265,837 State and municipal 7,521 — 515 7,006 Corporate bonds 16,134 — 1,460 14,674 $ 571,944 $ 6 $ 68,757 $ 503,193 December 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities 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 September 30, 2022 State and municipal $ 61,520 $ — $ 9,261 $ 52,259 Mortgage-backed securities 4,784 3 245 4,542 $ 66,304 $ 3 $ 9,506 $ 56,801 December 31, 2021 Mortgage-backed securities $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at September 30, 2022 and December 31, 2021, are as follows: In thousands Fair Value at January 1, 2022 Purchases Gains Losses Fair Value at September 30, 2022 September 30, 2022 CRA Mutual Fund $ 1,036 $ — $ — $ 123 $ 913 Canapi Ventures SBIC Fund — 35 — — 35 Stock in other banks 1,573 — — 222 1,351 $ 2,609 $ 35 $ — $ 345 $ 2,299 In thousands Fair Value at January 1, 2021 Gains Losses 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 September 30, 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 September 30, 2022 U.S. Government and agencies $ 78,296 $ 7,127 $ 137,380 $ 25,192 $ 215,676 $ 32,319 Mortgage-backed securities 210,111 22,574 55,179 11,889 265,290 34,463 State and municipal 7,006 515 — — 7,006 515 Corporate bond 10,675 1,106 3,999 354 14,674 1,460 $ 306,088 $ 31,322 $ 196,558 $ 37,435 $ 502,646 $ 68,757 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 September 30, 2022 State and municipal $ 37,551 $ 6,136 $ 14,708 $ 3,125 $ 52,259 $ 9,261 Mortgage-backed securities 4,239 245 — — 4,239 245 $ 41,790 $ 6,381 $ 14,708 $ 3,125 $ 56,498 $ 9,506 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. In analyzing the issuer’s financial condition, management considers industry analysts’ reports and financial performance. 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 sells securities from its available for sale portfolio in an effort to manage and allocate the portfolio. At September 30, 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 September 30, 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 $ 14,015 $ 13,903 $ 285 $ 281 Over 1 year through 5 years 136,417 121,985 375 354 Over 5 years through 10 years 108,564 90,163 14,933 13,328 Over 10 years 12,654 11,305 45,927 38,296 Mortgage-backed securities 300,294 265,837 4,784 4,542 $ 571,944 $ 503,193 $ 66,304 $ 56,801 The Corporation did not sell any securities available for sale during 2022 or 2021. At September 30, 2022, and December 31, 2021, securities with a carrying value of $354,965,000 and $353,989,000, respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

Loans

Loans	9 Months Ended
	Sep. 30, 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 loan losses resulting in an increase in the allowance for loan 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 September 30, 2022, and December 31, 2021: In thousands Pass Special Mention Substandard Doubtful Total September 30, 2022 Originated Loans Commercial and industrial $ 142,182 $ 3,526 $ 1,372 $ — $ 147,080 Commercial real estate 584,297 39,261 5,095 — 628,653 Commercial real estate construction 59,067 1,530 — — 60,597 Residential mortgage 320,751 3,690 73 — 324,514 Home equity lines of credit 72,823 666 — — 73,489 Consumer 11,250 — — — 11,250 Total Originated Loans 1,190,370 48,673 6,540 — 1,245,583 Acquired Loans Commercial and industrial 28,290 1,197 125 — 29,612 Commercial real estate 183,369 9,267 2,538 — 195,174 Commercial real estate construction 3,811 1,781 — — 5,592 Residential mortgage 32,685 2,629 833 — 36,147 Home equity lines of credit 13,537 37 492 — 14,066 Consumer 954 — — — 954 Total Acquired Loans 262,646 14,911 3,988 — 281,545 Total Loans Commercial and industrial 170,472 4,723 1,497 — 176,692 Commercial real estate 767,666 48,528 7,633 — 823,827 Commercial real estate construction 62,878 3,311 — — 66,189 Residential mortgage 353,436 6,319 906 — 360,661 Home equity lines of credit 86,360 703 492 — 87,555 Consumer 12,204 — — — 12,204 Total Loans $ 1,453,016 $ 63,584 $ 10,528 $ — $ 1,527,128 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 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences 92 44 Accretion to loan interest income (392) (305) Balance at end of period $ 135 $ 335 Cash flows expected to be collected on acquired loans are estimated quarterly by incorporating several key assumptions similar to the initial estimate of fair value. These key assumptions include probability of default and the amount of actual prepayments after the acquisition date. Prepayments affect the estimated life of the loans and could change the amount of interest income, and possibly principal expected to be collected. In reforecasting future estimated cash flows, credit loss expectations are adjusted as necessary. Improved cash flow expectations for loans or pools are recorded first as a reversal of previously recorded impairment, if any, and then as an increase in prospective yield when all previously recorded impairment has been recaptured. Decreases in expected cash flows are recognized as impairment through a charge to the provision for loan losses and credit to the allowance for loan losses. The following table summarizes information relative to impaired loans by loan portfolio class as of September 30, 2022, and December 31, 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid September 30, 2022 Commercial and industrial $ 839 $ 839 $ 687 $ — $ — Commercial real estate — — — 5,076 5,076 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 839 $ 839 $ 687 $ 5,076 $ 5,076 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 September 30, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest September 30, 2022 Commercial and industrial $ 867 $ — $ — $ — Commercial real estate 653 — 5,279 236 Commercial real estate construction — — 106 — Residential mortgage — — — — Home equity lines of credit — — — — $ 1,520 $ — $ 5,385 $ 236 September 30, 2021 Commercial and industrial $ 1,833 $ — $ 11 $ — Commercial real estate 1,311 — 6,654 46 Commercial real estate construction — — 123 — Residential mortgage — — 50 — Home equity lines of credit — — — — $ 3,144 $ — $ 6,838 $ 46 The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest September 30, 2022 Commercial and industrial $ 1,043 $ — $ 3 $ — Commercial real estate 982 — 5,603 564 Commercial real estate construction — — 109 — Residential mortgage — — — — Home equity lines of credit — — — — $ 2,025 $ — $ 5,715 $ 564 September 30, 2021 Commercial and industrial $ 2,109 $ — $ 5 $ — Commercial real estate 1,507 20 6,685 140 Commercial real estate construction — — 126 — Residential mortgage — — 76 — Home equity lines of credit — — — — $ 3,616 $ 20 $ 6,892 $ 140 No additional funds are committed to be advanced in connection with impaired loans. The following table presents nonaccrual loans by loan portfolio class as of September 30, 2022, and December 31, 2021, the table below excludes $3.2 million and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands September 30, 2022 December 31, 2021 Commercial and industrial $ 839 $ 1,487 Commercial real estate 1,587 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — $ 2,426 $ 5,489 There were no loa ns whose terms have been modified thereby resulting in a troubled debt restructuring during the three and nine months ended September 30, 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

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 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 September 30, 2022, and December 31, 2021, are as follows: September 30, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 215,676 $ — $ 215,676 $ — Mortgage-backed securities, residential 265,837 — 265,837 — State and municipal 7,006 — 7,006 — Corporate bonds 14,674 — 14,674 — Total securities available for sale Recurring $ 503,193 $ — $ 503,193 $ — Equity securities with readily determinable fair values Recurring $ 2,299 $ 2,299 $ — $ — Collateral dependent impaired loans Nonrecurring $ 3,642 $ — $ — $ 3,642 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 September 30, 2022 Impaired loans $ 3,642 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (43)% 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 September 30, 2022: September 30, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 24,674 $ 24,674 $ 8,004 $ 16,670 $ — Interest-bearing deposits in banks 332,352 332,352 332,352 — — Equity securities available for sale 2,299 2,299 2,299 — — Investment securities available for sale 503,193 503,193 — 503,193 — Investment securities held to maturity 66,304 56,801 — 56,801 — Loans held for sale — — — — — Loans, less allowance for loan losses 1,509,176 1,465,052 — — 1,465,052 Accrued interest receivable 6,422 6,422 — 6,422 — Restricted investment in bank stocks 1,653 1,653 — 1,653 — Financial liabilities: Demand deposits and savings 2,017,308 2,017,308 — 2,017,308 — Time deposits 318,905 301,954 — 301,954 — Short-term borrowings 41,641 41,641 — 41,641 — Long-term borrowings 3,050 3,050 — 3,050 — Trust preferred subordinated debt 21,000 18,773 — 18,773 — Accrued interest payable 52 52 — 52 — 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)	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2022 Repurchase agreements Commercial customers and government entities (a) $ 41,641 $ — $ 41,641 $ (41,641) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — (a) As of September 30, 2022, and December 31, 2021, the fair value of securities pledged in connection with repurchase agreements was $50,380,000 and $46,160,000, respectively. The following table presents the remaining contractual maturity of the master netting arrangement or repurchase agreements as of September 30, 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 $ 41,641 $ — $ — $ — $ 41,641 Total $ 41,641 $ — $ — $ — $ 41,641

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Borrowings	Borrowings The Corporation had debt outstanding as follows: In thousands September 30, 2022 December 31, 2021 FHLB advances $ — $ 11,000 Loan payable to local bank 350 — Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 24,050 $ 34,700 The FHLB advances are collateralized by the assets defined in the security agreement and FHLB capital stock. The loan payable to a local bank has a variable rate of interest with Prime Rate, 6.25% at September 30, 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 Frederick County Bancorp, Inc. (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 December 30, 2022, with the rate of interest accruing on the principal balance of 3.25% per year. It is the Corporation’s intention to continue to renew the change in terms agreement until both parties agree on payment in full. 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 September 15, 2022, the most recent interest rate reset date, the interest rate was adjusted to 4.92257% for the period ending December 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 will bear interest at a fixed rate of 4.00% per year, from and including March 30, 2021 to, but excluding, March 31, 2026 or earlier redemption date. From and including March 31, 2026 to, but excluding the maturity date or earlier redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 90-day average Secured Overnight Financing Rate (SOFR) plus 329 basis points. As provided in the Notes, the interest rate on the Notes during the applicable floating rate period may be determined based on a rate other than the 90-day average SOFR. The Notes were issued by the Company to the Purchasers at a price equal to 100% of their face amount. The Company used the net proceeds it received from the sale of the Notes to retire outstanding debt of the Company, repurchase issued and outstanding shares of the Company, support general corporate purposes, underwrite growth opportunities, create an interest reserve for the Notes, and downstream proceeds to ACNB Bank (the Bank), to be used by the Bank to continue to meet regulatory capital requirements, increase the regulatory lending ability of the Bank, and support the Bank’s organic growth initiatives. The Notes have a stated maturity of March 31, 2031, are redeemable by the Company at its option, in whole or in part, on or after March 30, 2026, and at any time upon the occurrences of certain events.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 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. (New Windsor) of Taneytown, Maryland. The acquisition of New Windsor resulted in goodwill of approximately $13,272,000 and generated $2,418,000 in core deposit intangibles. On January 11, 2020, 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 purchase price was $7,800,000 and was funded with all cash and no additional contingent payments were required. The acquisition of Hockley & O’Donnell resulted in goodwill of approximately $2,077,000 and generated $5,723,000 in customer list and covenant not to compete intangibles. During the third quarter of 2022, goodwill was decreased and the customer list was increased by $587,000 due to finalizing the calculation. The fair value of customer list intangibles was based upon an income approach which included estimated financial projections developed by the Corporation and included other fair value assumptions for attrition, present value discount rates using market participant assumptions. The fair value of the covenant not to compete intangible was based upon an income approach which compared the present value impact of various non-compete scenarios and other fair value assumptions including present value discount rates using market participant assumptions. Combined goodwill included in the Corporation’s consolidated statement of condition is $44,185,000. 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 list 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 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 $ 16,152 $ 7,963 New Windsor core deposit intangibles 2,418 1,817 FCBI core deposit intangibles 3,560 1,619

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	Recently issued but not effective Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update (ASU) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments. It also modifies the impairment model for available-for-sale debt securities and provides for a simplified accounting model for purchases financial assets with credit deterioration since their origination. The new model referred to as current expected credit losses (CECL) model, will apply to: (a) financial assets subject to credit losses and measured at amortized cost; and (b) certain off-balance sheet credit exposures. This includes loans, held to maturity debt securities, loan commitments, financial guarantees and net investments in leases as well as reinsurance and trade receivables. The estimate of expected credit losses should consider historical information, current information, and supportable forecasts, including estimates of prepayments. ASU 2016-13 was originally effective for SEC filers for annual periods beginning after December 15, 2019, and interim periods within those annual periods. In November 2019, the FASB approved a delay of the required implementation date of ASU 2016-13 for smaller reporting companies, as defined by the Securities and Exchange Commission, including the Corporation, resulting in a required implementation date for the Corporation of January 1, 2023. Management has formed a focus group consisting of multiple members from areas, including credit, finance, loan servicing, and information systems. The Corporation is completing its data and model validation analyses, with parallel processing of our existing allowance for loan losses model with the CECL model to follow. The Corporation is currently evaluating the provisions of ASU 2016-13 to determine the potential impact the new standard will have on the financial condition or results of operations. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendment only applies to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of the reference rate reform. The ASU is effective as of March 12, 2020 through December 31, 2022. The Corporation is in the process of evaluating the impact of this standard on the loan portfolio, investment portfolio and long term debt, but believes In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	Recently issued but not effective Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update (ASU) 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 introduces an approach based on expected losses to estimate credit losses on certain types of financial instruments. It also modifies the impairment model for available-for-sale debt securities and provides for a simplified accounting model for purchases financial assets with credit deterioration since their origination. The new model referred to as current expected credit losses (CECL) model, will apply to: (a) financial assets subject to credit losses and measured at amortized cost; and (b) certain off-balance sheet credit exposures. This includes loans, held to maturity debt securities, loan commitments, financial guarantees and net investments in leases as well as reinsurance and trade receivables. The estimate of expected credit losses should consider historical information, current information, and supportable forecasts, including estimates of prepayments. ASU 2016-13 was originally effective for SEC filers for annual periods beginning after December 15, 2019, and interim periods within those annual periods. In November 2019, the FASB approved a delay of the required implementation date of ASU 2016-13 for smaller reporting companies, as defined by the Securities and Exchange Commission, including the Corporation, resulting in a required implementation date for the Corporation of January 1, 2023. Management has formed a focus group consisting of multiple members from areas, including credit, finance, loan servicing, and information systems. The Corporation is completing its data and model validation analyses, with parallel processing of our existing allowance for loan losses model with the CECL model to follow. The Corporation is currently evaluating the provisions of ASU 2016-13 to determine the potential impact the new standard will have on the financial condition or results of operations. In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). The ASU provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendment only applies to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued because of the reference rate reform. The ASU is effective as of March 12, 2020 through December 31, 2022. The Corporation is in the process of evaluating the impact of this standard on the loan portfolio, investment portfolio and long term debt, but believes In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures.

Retirement Benefits (Tables)

Retirement Benefits (Tables)	9 Months Ended
	Sep. 30, 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 and nine month periods ended September 30 were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2022 2021 2022 2021 Service cost $ 194 $ 220 $ 582 $ 660 Interest cost 263 236 789 708 Expected return on plan assets (784) (704) (2,352) (2,112) Amortization of net loss 102 314 305 942 Net Periodic Benefit (Income) Expense $ (225) $ 66 $ (676) $ 198

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 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 Losses on Securities Pension Accumulated Other Balance — September 30, 2022 $ (56,856) $ (5,834) $ (62,690) Balance — December 31, 2021 $ (3,474) $ (6,071) $ (9,545) Balance — September 30, 2021 $ (953) $ (9,550) $ (10,503)

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Information	Segment information for the nine month periods ended September 30, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 69,551 $ 6,210 $ 75,761 Income before income taxes 30,727 1,426 32,153 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 1,178 28 1,206 2021 Net interest income and other income from external customers $ 66,309 $ 4,728 $ 71,037 Income before income taxes 28,416 1,077 29,493 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 530 — 530 Segment information for the three month periods ended September 30, 2022 and 2021, is as follows: In thousands Banking Insurance Total 2022 Net interest income and other income from external customers $ 26,167 $ 2,202 $ 28,369 Income before income taxes 12,565 484 13,049 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 475 11 486 2021 Net interest income and other income from external customers $ 21,755 $ 1,519 $ 23,274 Income before income taxes 8,989 309 9,298 Total assets 2,780,109 12,683 2,792,792 Capital expenditures 277 — 277

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Amortized cost and fair value of securities at September 30, 2022, and December 31, 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE September 30, 2022 U.S. Government and agencies $ 247,995 $ — $ 32,319 $ 215,676 Mortgage-backed securities 300,294 6 34,463 265,837 State and municipal 7,521 — 515 7,006 Corporate bonds 16,134 — 1,460 14,674 $ 571,944 $ 6 $ 68,757 $ 503,193 December 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities 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 September 30, 2022 State and municipal $ 61,520 $ — $ 9,261 $ 52,259 Mortgage-backed securities 4,784 3 245 4,542 $ 66,304 $ 3 $ 9,506 $ 56,801 December 31, 2021 Mortgage-backed securities $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at September 30, 2022 and December 31, 2021, are as follows: In thousands Fair Value at January 1, 2022 Purchases Gains Losses Fair Value at September 30, 2022 September 30, 2022 CRA Mutual Fund $ 1,036 $ — $ — $ 123 $ 913 Canapi Ventures SBIC Fund — 35 — — 35 Stock in other banks 1,573 — — 222 1,351 $ 2,609 $ 35 $ — $ 345 $ 2,299 In thousands Fair Value at January 1, 2021 Gains Losses 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 September 30, 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 September 30, 2022 U.S. Government and agencies $ 78,296 $ 7,127 $ 137,380 $ 25,192 $ 215,676 $ 32,319 Mortgage-backed securities 210,111 22,574 55,179 11,889 265,290 34,463 State and municipal 7,006 515 — — 7,006 515 Corporate bond 10,675 1,106 3,999 354 14,674 1,460 $ 306,088 $ 31,322 $ 196,558 $ 37,435 $ 502,646 $ 68,757 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 September 30, 2022 State and municipal $ 37,551 $ 6,136 $ 14,708 $ 3,125 $ 52,259 $ 9,261 Mortgage-backed securities 4,239 245 — — 4,239 245 $ 41,790 $ 6,381 $ 14,708 $ 3,125 $ 56,498 $ 9,506
Schedule of amortized cost and fair value by contractual maturity	Amortized cost and fair value at September 30, 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 $ 14,015 $ 13,903 $ 285 $ 281 Over 1 year through 5 years 136,417 121,985 375 354 Over 5 years through 10 years 108,564 90,163 14,933 13,328 Over 10 years 12,654 11,305 45,927 38,296 Mortgage-backed securities 300,294 265,837 4,784 4,542 $ 571,944 $ 503,193 $ 66,304 $ 56,801

Loans (Tables)

Loans (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2022, and December 31, 2021: In thousands Pass Special Mention Substandard Doubtful Total September 30, 2022 Originated Loans Commercial and industrial $ 142,182 $ 3,526 $ 1,372 $ — $ 147,080 Commercial real estate 584,297 39,261 5,095 — 628,653 Commercial real estate construction 59,067 1,530 — — 60,597 Residential mortgage 320,751 3,690 73 — 324,514 Home equity lines of credit 72,823 666 — — 73,489 Consumer 11,250 — — — 11,250 Total Originated Loans 1,190,370 48,673 6,540 — 1,245,583 Acquired Loans Commercial and industrial 28,290 1,197 125 — 29,612 Commercial real estate 183,369 9,267 2,538 — 195,174 Commercial real estate construction 3,811 1,781 — — 5,592 Residential mortgage 32,685 2,629 833 — 36,147 Home equity lines of credit 13,537 37 492 — 14,066 Consumer 954 — — — 954 Total Acquired Loans 262,646 14,911 3,988 — 281,545 Total Loans Commercial and industrial 170,472 4,723 1,497 — 176,692 Commercial real estate 767,666 48,528 7,633 — 823,827 Commercial real estate construction 62,878 3,311 — — 66,189 Residential mortgage 353,436 6,319 906 — 360,661 Home equity lines of credit 86,360 703 492 — 87,555 Consumer 12,204 — — — 12,204 Total Loans $ 1,453,016 $ 63,584 $ 10,528 $ — $ 1,527,128 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 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences 92 44 Accretion to loan interest income (392) (305) Balance at end of period $ 135 $ 335
Summary of information relative to impaired loans by loan portfolio class	The following table summarizes information relative to impaired loans by loan portfolio class as of September 30, 2022, and December 31, 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid September 30, 2022 Commercial and industrial $ 839 $ 839 $ 687 $ — $ — Commercial real estate — — — 5,076 5,076 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — $ 839 $ 839 $ 687 $ 5,076 $ 5,076 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 September 30, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest September 30, 2022 Commercial and industrial $ 867 $ — $ — $ — Commercial real estate 653 — 5,279 236 Commercial real estate construction — — 106 — Residential mortgage — — — — Home equity lines of credit — — — — $ 1,520 $ — $ 5,385 $ 236 September 30, 2021 Commercial and industrial $ 1,833 $ — $ 11 $ — Commercial real estate 1,311 — 6,654 46 Commercial real estate construction — — 123 — Residential mortgage — — 50 — Home equity lines of credit — — — — $ 3,144 $ — $ 6,838 $ 46 The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the nine months ended September 30, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest September 30, 2022 Commercial and industrial $ 1,043 $ — $ 3 $ — Commercial real estate 982 — 5,603 564 Commercial real estate construction — — 109 — Residential mortgage — — — — Home equity lines of credit — — — — $ 2,025 $ — $ 5,715 $ 564 September 30, 2021 Commercial and industrial $ 2,109 $ — $ 5 $ — Commercial real estate 1,507 20 6,685 140 Commercial real estate construction — — 126 — Residential mortgage — — 76 — Home equity lines of credit — — — — $ 3,616 $ 20 $ 6,892 $ 140
Schedule of nonaccrual loans by loan portfolio class	The following table presents nonaccrual loans by loan portfolio class as of September 30, 2022, and December 31, 2021, the table below excludes $3.2 million and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands September 30, 2022 December 31, 2021 Commercial and industrial $ 839 $ 1,487 Commercial real estate 1,587 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — $ 2,426 $ 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 September 30, 2022, and December 31, 2021: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans September 30, 2022 Originated Loans Commercial and industrial $ 103 $ 1 $ 163 $ 267 $ 146,813 $ 147,080 $ — Commercial real estate 180 — 443 623 628,030 628,653 — Commercial real estate construction 19 — — 19 60,578 60,597 — Residential mortgage 37 366 754 1,157 323,357 324,514 754 Home equity lines of credit 231 — 50 281 73,208 73,489 50 Consumer 28 6 34 68 11,182 11,250 34 Total originated loans 598 373 1,444 2,415 1,243,168 1,245,583 838 Acquired Loans Commercial and industrial — — 13 13 29,599 29,612 13 Commercial real estate 749 — — 749 194,425 195,174 — Commercial real estate construction 130 — — 130 5,462 5,592 — Residential mortgage 232 145 616 993 35,154 36,147 616 Home equity lines of credit 337 482 7 826 13,240 14,066 7 Consumer — — 2 2 952 954 2 Total acquired loans 1,448 627 638 2,713 278,832 281,545 638 Total Loans Commercial and industrial 103 1 176 280 176,412 176,692 13 Commercial real estate 929 — 443 1,372 822,455 823,827 — Commercial real estate construction 149 — — 149 66,040 66,189 — Residential mortgage 269 511 1,370 2,150 358,511 360,661 1,370 Home equity lines of credit 568 482 57 1,107 86,448 87,555 57 Consumer 28 6 36 70 12,134 12,204 36 Total Loans $ 2,046 $ 1,000 $ 2,082 $ 5,128 $ 1,522,000 $ 1,527,128 $ 1,476 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 SEPTEMBER 30, 2022 Allowance for Loan Losses Beginning balance - July 1, 2022 $ 3,116 $ 10,839 $ 818 $ 3,199 $ 396 $ 427 $ 148 $ 18,943 Charge-offs (70) (831) — — (33) (80) — (1,014) Recoveries 20 — — — — 3 — 23 Provisions (credits) (128) (19) 13 (89) 3 88 132 — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (167) (831) — (3) (33) (100) — (1,134) Recoveries 35 — — 5 — 13 — 53 Provisions (credits) (106) 104 215 (127) (102) 117 (101) — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Ending balance: individually evaluated for impairment $ 687 $ — $ — $ — $ — $ — $ — $ 687 Ending balance: collectively evaluated for impairment $ 2,251 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,265 Loans Receivable Ending balance $ 176,692 $ 823,827 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,527,128 Ending balance: individually evaluated for impairment $ 839 $ 5,076 $ — $ — $ — $ — $ — $ 5,915 Ending balance: collectively evaluated for impairment $ 175,853 $ 818,751 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,521,213 AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2021 Allowance for Loan Losses Beginning balance - July 1, 2021 $ 4,630 $ 10,127 $ 457 $ 2,976 $ 573 $ 461 $ 983 $ 20,207 Charge-offs (1,073) — — — (22) (2) — (1,097) Recoveries 14 — — — — 17 — 31 Provisions (credits) (422) 457 54 391 50 (19) (511) — Ending balance - September 30, 2021 $ 3,149 $ 10,584 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 19,141 Beginning balance - January 1, 2021 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Charge-offs (1,105) — — — (22) (65) — (1,192) Recoveries 30 — — — — 27 — 57 Provisions (credits) 187 1,015 8 (28) (70) (153) (909) 50 Ending balance - September 30, 2021 $ 3,149 $ 10,584 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 19,141 Ending balance: individually evaluated for impairment $ 883 $ 457 $ — $ — $ — $ — $ — $ 1,340 Ending balance: collectively evaluated for impairment $ 2,266 $ 10,127 $ 511 $ 3,367 $ 601 $ 457 $ 472 $ 17,801 Loans Receivable Ending balance $ 194,845 $ 785,207 $ 43,807 $ 356,882 $ 94,604 $ 11,541 $ — $ 1,486,886 Ending balance: individually evaluated for impairment $ 1,523 $ 7,695 $ — $ — $ — $ — $ — $ 9,218 Ending balance: collectively evaluated for impairment $ 193,322 $ 777,512 $ 43,807 $ 356,882 $ 94,604 $ 11,541 $ — $ 1,477,668 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)	9 Months Ended
	Sep. 30, 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 September 30, 2022, and December 31, 2021, are as follows: September 30, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 215,676 $ — $ 215,676 $ — Mortgage-backed securities, residential 265,837 — 265,837 — State and municipal 7,006 — 7,006 — Corporate bonds 14,674 — 14,674 — Total securities available for sale Recurring $ 503,193 $ — $ 503,193 $ — Equity securities with readily determinable fair values Recurring $ 2,299 $ 2,299 $ — $ — Collateral dependent impaired loans Nonrecurring $ 3,642 $ — $ — $ 3,642 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 September 30, 2022 Impaired loans $ 3,642 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (43)% 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 September 30, 2022: September 30, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 24,674 $ 24,674 $ 8,004 $ 16,670 $ — Interest-bearing deposits in banks 332,352 332,352 332,352 — — Equity securities available for sale 2,299 2,299 2,299 — — Investment securities available for sale 503,193 503,193 — 503,193 — Investment securities held to maturity 66,304 56,801 — 56,801 — Loans held for sale — — — — — Loans, less allowance for loan losses 1,509,176 1,465,052 — — 1,465,052 Accrued interest receivable 6,422 6,422 — 6,422 — Restricted investment in bank stocks 1,653 1,653 — 1,653 — Financial liabilities: Demand deposits and savings 2,017,308 2,017,308 — 2,017,308 — Time deposits 318,905 301,954 — 301,954 — Short-term borrowings 41,641 41,641 — 41,641 — Long-term borrowings 3,050 3,050 — 3,050 — Trust preferred subordinated debt 21,000 18,773 — 18,773 — Accrued interest payable 52 52 — 52 — 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)	9 Months Ended
	Sep. 30, 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 September 30, 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 September 30, 2022 Repurchase agreements Commercial customers and government entities (a) $ 41,641 $ — $ 41,641 $ (41,641) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — (a) As of September 30, 2022, and December 31, 2021, the fair value of securities pledged in connection with repurchase agreements was $50,380,000 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 September 30, 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 $ 41,641 $ — $ — $ — $ 41,641 Total $ 41,641 $ — $ — $ — $ 41,641

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt outstanding	The Corporation had debt outstanding as follows: In thousands September 30, 2022 December 31, 2021 FHLB advances $ — $ 11,000 Loan payable to local bank 350 — Loan payable variable rate 2,700 2,700 Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 24,050 $ 34,700

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 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 $ 16,152 $ 7,963 New Windsor core deposit intangibles 2,418 1,817 FCBI core deposit intangibles 3,560 1,619

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Operations (Details)	9 Months Ended
	Sep. 30, 2022 bank
Business Acquisition [Line Items]
Number of community banking office locations, ACNB	29
Adams, Cumberland, Franklin and York Counties, Pennsylvania
Business Acquisition [Line Items]
Number of community banking office locations, ACNB	18
Carroll and Frederick Counties, Maryland
Business Acquisition [Line Items]
Number of community banking office locations, ACNB	11

Earnings Per Share and Restri_2

Earnings Per Share and Restricted Stock (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Feb. 24, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Mar. 08, 2019	Mar. 20, 2018
Earnings Per Share [Abstract]
Weighted average shares of common stock outstanding (in shares)		8,587,826	8,720,732	8,658,972	8,715,767
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares of common stock outstanding (in shares)		8,587,826	8,720,732	8,658,972	8,715,767
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		$ 116	$ 28	$ 474	$ 83
ACNB Corporation 2009 Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
2009 Restricted Stock Plan, expiration period	10 years
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under plan (in shares)		25,945		25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock under new stock incentive plan (in shares)							400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under plan (in shares)		57,522		57,522
Shares fully vested (in shares)		42,899		42,899
Shares vested during the quarter (in shares)		0
Non-vested number of shares (in shares)		14,623		14,623
Vesting period (in years)				2 years

Retirement Benefits (Details)

Retirement Benefits (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) person	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) person	Sep. 30, 2021 USD ($)
Postemployment Benefits [Abstract]
Service cost	$ 194	$ 220	$ 582	$ 660
Interest cost	263	236	789	708
Expected return on plan assets	(784)	(704)	(2,352)	(2,112)
Amortization of net loss	102	314	305	942
Net Periodic Benefit (Income) Expense	$ (225)	$ 66	$ (676)	$ 198
Number of active, vested, terminated and retired persons in the plan | person	346		346

Guarantees (Details)

Guarantees (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Guarantor Obligations [Line Items]
Line of credit facility expiration period	1 year
Standby Letters of Credit
Guarantor Obligations [Line Items]
Guarantees amount	$ 11,989

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ 232,370	$ 247,032	$ 256,009	$ 272,114	$ 269,840	$ 266,366	$ 257,612	$ 257,972
Unrealized Losses on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(56,856)			(3,474)	(953)
Pension Liability
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	(5,834)			(6,071)	(9,550)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Components of accumulated other comprehensive loss	$ (62,690)	$ (43,526)	$ (30,904)	$ (9,545)	$ (10,503)	$ (9,053)	$ (11,473)	$ (5,638)

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) segment	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting [Abstract]
Number of reporting segments | segment			2
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	$ 28,369	$ 23,274	$ 75,761	$ 71,037
Income before income taxes	13,049	9,298	32,153	29,493
Total assets	2,654,153	2,792,792	2,654,153	2,792,792	$ 2,786,987
Capital expenditures	486	277	1,206	530
Banking
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	26,167	21,755	69,551	66,309
Income before income taxes	12,565	8,989	30,727	28,416
Total assets	2,634,037	2,780,109	2,634,037	2,780,109
Capital expenditures	475	277	1,178	530
Insurance
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	2,202	1,519	6,210	4,728
Income before income taxes	484	309	1,426	1,077
Total assets	20,116	12,683	20,116	12,683
Capital expenditures	$ 11	$ 0	$ 28	$ 0

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	$ 571,944	$ 441,565
Gross Unrealized Gains	6	2,544
Gross Unrealized Losses	68,757	7,011
Debt securities available for sale	503,193	437,098	$ 411,676
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	66,304	6,454	7,220
Gross Unrealized Gains	3	198
Gross Unrealized Losses	9,506	0
Fair Value	56,801	6,652	$ 7,482
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	247,995	249,463
Gross Unrealized Gains	0	503
Gross Unrealized Losses	32,319	4,925
Debt securities available for sale	215,676	245,041
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	300,294	133,697
Gross Unrealized Gains	6	1,562
Gross Unrealized Losses	34,463	1,763
Debt securities available for sale	265,837	133,496
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	4,784	6,454
Gross Unrealized Gains	3	198
Gross Unrealized Losses	245	0
Fair Value	4,542	6,652
State and municipal
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	7,521	44,547
Gross Unrealized Gains	0	315
Gross Unrealized Losses	515	251
Debt securities available for sale	7,006	44,611
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	61,520
Gross Unrealized Gains	0
Gross Unrealized Losses	9,261
Fair Value	52,259
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	16,134	13,858
Gross Unrealized Gains	0	164
Gross Unrealized Losses	1,460	72
Debt securities available for sale	$ 14,674	$ 13,950

Securities - Schedule of Requir

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 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
Purchases	35	0
Gains	0		468
Losses	345		29
Fair value at end of period	2,299	2,547	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
Purchases	0
Gains	0		0
Losses	123		29
Fair value at end of period	913		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
Purchases	0
Gains	0		468
Losses	222		0
Fair value at end of period	1,351		1,573
Canapi Ventures SBIC Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	0
Purchases	35
Gains	0
Losses	0
Fair value at end of period	$ 35		$ 0

Securities - Schedule of Unreal

Securities - Schedule of Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 306,088	$ 281,155
Unrealized Losses, Less than 12 Months	31,322	5,328
Fair Value, 12 Months or More	196,558	44,147
Unrealized Losses, 12 Months or More	37,435	1,683
Total Fair Value	502,646	325,302
Total Unrealized Losses	68,757	7,011
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	41,790
Unrealized Losses, Less than 12 Months	6,381
Fair Value, 12 Months or More	14,708
Unrealized Losses, 12 Months or More	3,125
Total Fair Value	56,498
Total Unrealized Losses	9,506	0
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	78,296	177,107
Unrealized Losses, Less than 12 Months	7,127	3,537
Fair Value, 12 Months or More	137,380	34,297
Unrealized Losses, 12 Months or More	25,192	1,388
Total Fair Value	215,676	211,404
Total Unrealized Losses	32,319	4,925
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	210,111	77,969
Unrealized Losses, Less than 12 Months	22,574	1,495
Fair Value, 12 Months or More	55,179	7,727
Unrealized Losses, 12 Months or More	11,889	268
Total Fair Value	265,290	85,696
Total Unrealized Losses	34,463	1,763
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	4,239
Unrealized Losses, Less than 12 Months	245
Fair Value, 12 Months or More	0
Unrealized Losses, 12 Months or More	0
Total Fair Value	4,239
Total Unrealized Losses	245	0
State and municipal
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	7,006	20,289
Unrealized Losses, Less than 12 Months	515	224
Fair Value, 12 Months or More	0	2,123
Unrealized Losses, 12 Months or More	0	27
Total Fair Value	7,006	22,412
Total Unrealized Losses	515	251
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	37,551
Unrealized Losses, Less than 12 Months	6,136
Fair Value, 12 Months or More	14,708
Unrealized Losses, 12 Months or More	3,125
Total Fair Value	52,259
Total Unrealized Losses	9,261
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	10,675	5,790
Unrealized Losses, Less than 12 Months	1,106	72
Fair Value, 12 Months or More	3,999	0
Unrealized Losses, 12 Months or More	354	0
Total Fair Value	14,674	5,790
Total Unrealized Losses	$ 1,460	$ 72

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Investments transferred from available for sale to held to maturity	$ 39,700	$ 39,683	$ 0
Investments transferred from available for sale to held to maturity, unrealized loss	4,800
Carrying value of securities pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes	$ 354,965	$ 354,965		$ 353,989

Securities - Schedule of Amor_2

Securities - Schedule of Amortized Cost and Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Available for Sale Amortized Cost
1 year or less	$ 14,015
Over 1 year through 5 years	136,417
Over 5 years through 10 years	108,564
Over 10 years	12,654
Without single maturity date	300,294
Available-for-sale, Amortized Cost	571,944	$ 441,565
Available for Sale Fair Value
1 year or less	13,903
Over 1 year through 5 years	121,985
Over 5 years through 10 years	90,163
Over 10 years	11,305
Without single maturity date	265,837
Available for Sale, Fair Value	503,193	437,098	$ 411,676
Held-to-Maturity Amortized Cost
1 year or less	285
Over 1 year through 5 years	375
Over 5 years through 10 years	14,933
Over 10 years	45,927
Mortgage-backed securities	4,784
Held to Maturity, Amortized Cost	66,304	6,454	7,220
Held-to-Maturity Fair Value
1 year or less	281
Over 1 year through 5 years	354
Over 5 years through 10 years	13,328
Over 10 years	38,296
Mortgage-backed securities	4,542
Held to Maturity, Fair Value	56,801	6,652	$ 7,482
Mortgage-backed securities, residential
Available for Sale Amortized Cost
Available-for-sale, Amortized Cost	300,294	133,697
Available for Sale Fair Value
Available for Sale, Fair Value	265,837	133,496
Held-to-Maturity Amortized Cost
Held to Maturity, Amortized Cost	4,784	6,454
Held-to-Maturity Fair Value
Held to Maturity, Fair Value	$ 4,542	$ 6,652

Loans - Narrative (Details)

Loans - Narrative (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($) application	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) forbearanceAgreement application	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period for order of valuations (at least)			18 months
Troubled debt restructured loans, balance	$ 3,489,000	$ 3,679,000	$ 3,489,000	$ 3,679,000
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	736,000		$ 736,000		$ 399,000
Recognized loan fee income	$ 18,213,000	17,689,000	$ 51,073,000	54,435,000
Residential mortgage and commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due to discontinue accrual interest on financing receivable			90 days
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Threshold period past due for write-off of financing receivable (no later than)	120 days		120 days
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of financing receivable, updated valuation on real estate secured loans (number of days past due)			90 days
Number of previous months with no updated valuation completed for corporation to update valuation			12 months
Impaired financing receivable, valuation on real estate collateralized loans (number of days after the loan is classified as impaired)			30 days
CARES Act
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of applications | application	2,217		2,217
Total amount under PPP (up to)	$ 223,036,703		$ 223,036,703
Projected fee income			9,500,000
Recognized loan fee income	24,000		974,000		$ 5,627,000	$ 2,875,000
PPP loans	230,000		$ 230,000
Maximum | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term			20 years
Loan-to-value ratio (no greater than)			80%
Maximum | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term			30 years
Loan-to-value ratio (no greater than)			80%
Loan-to-value ratio that requires private mortgage insurance (in excess of)			80%
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%
Nonaccrual
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans, balance	0	79,000	$ 0	79,000
Accrual
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructured loans, balance	$ 3,489,000	$ 3,600,000	$ 3,489,000	$ 3,600,000

Loans - Schedule of Classes of

Loans - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	$ 1,527,128	$ 1,468,427	$ 1,486,886
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,453,016	1,365,490
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	63,584	88,988
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,528	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	176,692	179,567	194,845
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	170,472	169,636
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,723	7,104
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,497	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	823,827	786,255	785,207
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	767,666	708,915
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	48,528	68,058
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	7,633	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	66,189	50,000	43,807
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	62,878	46,230
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,311	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	360,661	349,125	356,882
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	353,436	338,419
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	6,319	9,136
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	906	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	87,555	92,762	94,604
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	86,360	91,585
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	703	920
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	492	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	12,204	10,718	$ 11,541
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	12,204	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	1,245,583	1,145,034
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,190,370	1,064,731
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	48,673	69,514
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	6,540	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	147,080	147,513
Originated Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	142,182	139,908
Originated Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,526	5,549
Originated Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,372	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	628,653	566,098
Originated Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	584,297	500,978
Originated Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	39,261	56,462
Originated Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	5,095	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	60,597	42,661
Originated Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	59,067	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	1,530	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	324,514	304,077
Originated Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	320,751	299,041
Originated Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,690	4,961
Originated Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	73	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	73,489	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	72,823	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	666	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	11,250	9,708
Originated Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	11,250	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	281,545	323,393
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	262,646	300,759
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	14,911	19,474
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,988	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	29,612	32,054
Acquired Loans | Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	28,290	29,728
Acquired Loans | Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,197	1,555
Acquired Loans | Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	125	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	195,174	220,157
Acquired Loans | Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	183,369	207,937
Acquired Loans | Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	9,267	11,596
Acquired Loans | Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,538	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	5,592	7,339
Acquired Loans | Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	3,811	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	1,781	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	36,147	45,048
Acquired Loans | Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	32,685	39,378
Acquired Loans | Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	2,629	4,175
Acquired Loans | Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	833	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	14,066	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	13,537	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	492	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	954	1,010
Acquired Loans | Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	954	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	9 Months Ended
	Sep. 30, 2022	Sep. 30, 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	92	44
Accretion to loan interest income	(392)	(305)
Balance at end of period	$ 135	$ 335

Loans - Summary of Impaired Loa

Loans - Summary of Impaired Loans by Loan Portfolio Class (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	$ 839	$ 2,316
Impaired Loans with Allowance: Unpaid Principal Balance	839	2,316
Impaired Loans with Allowance: Related Allowance	687	1,455
Impaired Loans with No Allowance: Recorded Investment	5,076	6,747
Impaired Loans with No Allowance: Unpaid Principal Balance	5,076	7,717
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	839	1,005
Impaired Loans with Allowance: Unpaid Principal Balance	839	1,005
Impaired Loans with Allowance: Related Allowance	687	855
Impaired Loans with No Allowance: Recorded Investment	0	482
Impaired Loans with No Allowance: Unpaid Principal Balance	0	1,452
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Recorded Investment	0	1,311
Impaired Loans with Allowance: Unpaid Principal Balance	0	1,311
Impaired Loans with Allowance: Related Allowance	0	600
Impaired Loans with No Allowance: Recorded Investment	5,076	6,265
Impaired Loans with No Allowance: Unpaid Principal Balance	5,076	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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	$ 1,520	$ 3,144	$ 2,025	$ 3,616
Impaired Loans with Allowance: Interest Income	0	0	0	20
Impaired Loans with No Allowance: Average Recorded Investment	5,385	6,838	5,715	6,892
Impaired Loans with No Allowance: Interest Income	236	46	564	140
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	867	1,833	1,043	2,109
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	11	3	5
Impaired Loans with No Allowance: Interest Income	0	0	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	653	1,311	982	1,507
Impaired Loans with Allowance: Interest Income	0	0	0	20
Impaired Loans with No Allowance: Average Recorded Investment	5,279	6,654	5,603	6,685
Impaired Loans with No Allowance: Interest Income	236	46	564	140
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	106	123	109	126
Impaired Loans with No Allowance: Interest Income	0	0	0	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	50	0	76
Impaired Loans with No Allowance: Interest Income	0	0	0	0
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with Allowance: Interest Income	0	0	0	0
Impaired Loans with No Allowance: Average Recorded Investment	0	0	0	0
Impaired Loans with No Allowance: Interest Income	$ 0	$ 0	$ 0	$ 0

Loans - Schedule of Nonaccrual

Loans - Schedule of Nonaccrual Loans by Classes of the Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Purchase credit impaired loans, net of unamortized fair value adjustments	$ 3,200	$ 4,600
Total nonaccrual loans	2,426	5,489
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	839	1,487
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	1,587	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	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 1,527,128	$ 1,468,427	$ 1,486,886
Loans receivable greater than 90 days and accruing	1,476	730
30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,046	2,679
60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,000	1,524
Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,082	4,610
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	5,128	8,813
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,522,000	1,459,614
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	176,692	179,567	194,845
Loans receivable greater than 90 days and accruing	13	0
Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	103	20
Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1	64
Commercial and industrial | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	176	1,397
Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	280	1,481
Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	176,412	178,086
Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	823,827	786,255	785,207
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	929	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	443	2,483
Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,372	2,753
Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	822,455	783,502
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	66,189	50,000	43,807
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	149	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	149	0
Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	66,040	50,000
Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	360,661	349,125	356,882
Loans receivable greater than 90 days and accruing	1,370	475
Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	269	1,180
Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	511	1,090
Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,370	475
Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,150	2,745
Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	358,511	346,380
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	87,555	92,762	94,604
Loans receivable greater than 90 days and accruing	57	255
Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	568	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	482	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	57	255
Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,107	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	86,448	91,070
Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	12,204	10,718	$ 11,541
Loans receivable greater than 90 days and accruing	36	0
Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	28	84
Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	6	58
Consumer | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	36	0
Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	70	142
Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	12,134	10,576
Originated Loans
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,245,583	1,145,034
Loans receivable greater than 90 days and accruing	838	730
Originated Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	598	1,313
Originated Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	373	304
Originated Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,444	4,610
Originated Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,415	6,227
Originated Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,243,168	1,138,807
Originated Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	147,080	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	103	20
Originated Loans | Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1	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	163	1,397
Originated Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	267	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	146,813	146,032
Originated Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	628,653	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	180	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	443	2,483
Originated Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	623	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	628,030	563,615
Originated Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	60,597	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	19	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	19	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	60,578	42,661
Originated Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	324,514	304,077
Loans receivable greater than 90 days and accruing	754	475
Originated Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	37	970
Originated Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	366	140
Originated Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	754	475
Originated Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,157	1,585
Originated Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	323,357	302,492
Originated Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	73,489	74,977
Loans receivable greater than 90 days and accruing	50	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	231	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	0	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	50	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	281	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	73,208	74,441
Originated Loans | Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	11,250	9,708
Loans receivable greater than 90 days and accruing	34	0
Originated Loans | Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	28	84
Originated Loans | Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	6	58
Originated Loans | Consumer | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	34	0
Originated Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	68	142
Originated Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	11,182	9,566
Acquired Loans
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	281,545	323,393
Loans receivable greater than 90 days and accruing	638	0
Acquired Loans | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,448	1,366
Acquired Loans | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	627	1,220
Acquired Loans | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	638	0
Acquired Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,713	2,586
Acquired Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	278,832	320,807
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	29,612	32,054
Loans receivable greater than 90 days and accruing	13	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	13	0
Acquired Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	13	0
Acquired Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	29,599	32,054
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	195,174	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	749	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	749	270
Acquired Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	194,425	219,887
Acquired Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	5,592	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	130	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	130	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	5,462	7,339
Acquired Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	36,147	45,048
Loans receivable greater than 90 days and accruing	616	0
Acquired Loans | Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	232	210
Acquired Loans | Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	145	950
Acquired Loans | Residential mortgage | Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	616	0
Acquired Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	993	1,160
Acquired Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	35,154	43,888
Acquired Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	14,066	17,785
Loans receivable greater than 90 days and accruing	7	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	337	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	482	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	7	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	826	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	13,240	16,629
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	954	1,010
Loans receivable greater than 90 days and accruing	2	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	2	0
Acquired Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2	0
Acquired Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 952	$ 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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	$ 18,943	$ 20,207	$ 19,033	$ 20,226
Charge-offs	(1,014)	(1,097)	(1,134)	(1,192)
Recoveries	23	31	53	57
Provisions (credits)	0	0	0	50
Allowance for Loan Losses, Ending balance	17,952	19,141	17,952	19,141
Allowance for loan losses: Ending balance: individually evaluated for impairment	687	1,340	687	1,340	$ 1,455
Allowance for loan losses: Ending balance: collectively evaluated for impairment	17,265	17,801	17,265	17,801	17,578
Loans Receivable, Ending balance	1,527,128	1,486,886	1,527,128	1,486,886	1,468,427
Loans receivables: Ending balance: individually evaluated for impairment	5,915	9,218	5,915	9,218	9,063
Loans Receivable: Ending balance: collectively evaluated for impairment	1,521,213	1,477,668	1,521,213	1,477,668	1,459,364
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	3,116	4,630	3,176	4,037
Charge-offs	(70)	(1,073)	(167)	(1,105)
Recoveries	20	14	35	30
Provisions (credits)	(128)	(422)	(106)	187
Allowance for Loan Losses, Ending balance	2,938	3,149	2,938	3,149
Allowance for loan losses: Ending balance: individually evaluated for impairment	687	883	687	883	855
Allowance for loan losses: Ending balance: collectively evaluated for impairment	2,251	2,266	2,251	2,266	2,321
Loans Receivable, Ending balance	176,692	194,845	176,692	194,845	179,567
Loans receivables: Ending balance: individually evaluated for impairment	839	1,523	839	1,523	1,487
Loans Receivable: Ending balance: collectively evaluated for impairment	175,853	193,322	175,853	193,322	178,080
Commercial Real Estate
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	10,839	10,127	10,716	9,569
Charge-offs	(831)	0	(831)	0
Recoveries	0	0	0	0
Provisions (credits)	(19)	457	104	1,015
Allowance for Loan Losses, Ending balance	9,989	10,584	9,989	10,584
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	457	0	457	600
Allowance for loan losses: Ending balance: collectively evaluated for impairment	9,989	10,127	9,989	10,127	10,116
Loans Receivable, Ending balance	823,827	785,207	823,827	785,207	786,255
Loans receivables: Ending balance: individually evaluated for impairment	5,076	7,695	5,076	7,695	7,576
Loans Receivable: Ending balance: collectively evaluated for impairment	818,751	777,512	818,751	777,512	778,679
Commercial Real Estate Construction
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	818	457	616	503
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions (credits)	13	54	215	8
Allowance for Loan Losses, Ending balance	831	511	831	511
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	831	511	831	511	616
Loans Receivable, Ending balance	66,189	43,807	66,189	43,807	50,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	66,189	43,807	66,189	43,807	50,000
Residential Mortgage
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	3,199	2,976	3,235	3,395
Charge-offs	0	0	(3)	0
Recoveries	0	0	5	0
Provisions (credits)	(89)	391	(127)	(28)
Allowance for Loan Losses, Ending balance	3,110	3,367	3,110	3,367
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	3,110	3,367	3,110	3,367	3,235
Loans Receivable, Ending balance	360,661	356,882	360,661	356,882	349,125
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	360,661	356,882	360,661	356,882	349,125
Home Equity Lines of Credit
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	396	573	501	693
Charge-offs	(33)	(22)	(33)	(22)
Recoveries	0	0	0	0
Provisions (credits)	3	50	(102)	(70)
Allowance for Loan Losses, Ending balance	366	601	366	601
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	366	601	366	601	501
Loans Receivable, Ending balance	87,555	94,604	87,555	94,604	92,762
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	87,555	94,604	87,555	94,604	92,762
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	427	461	408	648
Charge-offs	(80)	(2)	(100)	(65)
Recoveries	3	17	13	27
Provisions (credits)	88	(19)	117	(153)
Allowance for Loan Losses, Ending balance	438	457	438	457
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	438	457	438	457	408
Loans Receivable, Ending balance	12,204	11,541	12,204	11,541	10,718
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	12,204	11,541	12,204	11,541	10,718
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	148	983	381	1,381
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Provisions (credits)	132	(511)	(101)	(909)
Allowance for Loan Losses, Ending balance	280	472	280	472
Allowance for loan losses: Ending balance: individually evaluated for impairment	0	0	0	0	0
Allowance for loan losses: Ending balance: collectively evaluated for impairment	280	472	280	472	381
Loans Receivable, Ending balance	0	0	0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	$ 0	$ 0	$ 0	$ 0	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 503,193	$ 437,098	$ 411,676
Equity securities with readily determinable fair values	2,299	2,609	$ 2,547	$ 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	2,299	2,609
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	503,193	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	215,676	245,041
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	265,837	133,496
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	7,006	44,611
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	14,674	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	2,299	2,609
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	503,193	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	215,676	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	265,837	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	7,006	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	14,674	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	3,642	5,275
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	503,193	437,098
Equity securities with readily determinable fair values	2,299	2,609
Fair Value | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	503,193	437,098
Equity securities with readily determinable fair values	2,299	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	215,676	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	265,837	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	7,006	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	14,674	13,950
Fair Value | Nonrecurring | Collateral dependent impaired loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 3,642	$ 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	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Estimate	$ 3,642	$ 5,275
Measurement Input, Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.43	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	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Financial assets:
Interest-bearing deposits in banks	$ 332,352	$ 695,219	$ 700,303
Equity securities available for sale	2,299	2,609	2,547	$ 2,170
Investment securities available for sale	503,193	437,098	411,676
Investment securities held to maturity	56,801	6,652	7,482
Restricted investment in bank stocks	1,653	2,303	$ 2,368
Level 1
Financial assets:
Cash and due from banks	8,004	7,992
Interest-bearing deposits in banks	332,352	695,219
Equity securities available for sale	2,299	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	16,670	6,920
Interest-bearing deposits in banks	0	0
Equity securities available for sale	0	0
Investment securities available for sale	503,193	437,098
Investment securities held to maturity	56,801	6,652
Loans held for sale	0	2,193
Loans, less allowance for loan losses	0	0
Accrued interest receivable	6,422	5,520
Restricted investment in bank stocks	1,653	2,303
Financial liabilities:
Demand deposits and savings	2,017,308	1,996,337
Time deposits	301,954	428,718
Short-term borrowings	41,641	35,202
Long-term borrowings	3,050	13,764
Trust preferred subordinated debt	18,773	19,991
Accrued interest payable	52	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	1,465,052	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	24,674	14,912
Interest-bearing deposits in banks	332,352	695,219
Equity securities available for sale	2,299	2,609
Investment securities available for sale	503,193	437,098
Investment securities held to maturity	66,304	6,454
Loans held for sale	0	2,193
Loans, less allowance for loan losses	1,509,176	1,449,394
Accrued interest receivable	6,422	5,520
Restricted investment in bank stocks	1,653	2,303
Financial liabilities:
Demand deposits and savings	2,017,308	1,996,337
Time deposits	318,905	430,052
Short-term borrowings	41,641	35,202
Long-term borrowings	3,050	13,700
Trust preferred subordinated debt	21,000	21,000
Accrued interest payable	52	109
Off-balance sheet financial instruments	0	0
Fair Value
Financial assets:
Cash and due from banks	24,674	14,912
Interest-bearing deposits in banks	332,352	695,219
Equity securities available for sale	2,299	2,609
Investment securities available for sale	503,193	437,098
Investment securities held to maturity	56,801	6,652
Loans held for sale	0	2,193
Loans, less allowance for loan losses	1,465,052	1,459,900
Accrued interest receivable	6,422	5,520
Restricted investment in bank stocks	1,653	2,303
Financial liabilities:
Demand deposits and savings	2,017,308	1,996,337
Time deposits	301,954	428,718
Short-term borrowings	41,641	35,202
Long-term borrowings	3,050	13,764
Trust preferred subordinated debt	18,773	19,991
Accrued interest payable	52	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	Sep. 30, 2022	Dec. 31, 2021
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Gross Amounts of Recognized Liabilities	$ 41,641	$ 35,202
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	41,641	35,202
Financial Instruments	(41,641)	(35,202)
Cash Collateral Pledged	0	0
Net Amount	0	0
Fair value of securities pledged in connection with repurchase agreements	50,380	$ 46,160
Total	41,641
U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	41,641
Overnight and Continuous
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	41,641
Overnight and Continuous | U.S. Treasury and agency securities
Transfer of Certain Financial Assets Accounted for as Secured Borrowings [Line Items]
Total	41,641
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		3 Months Ended
	Mar. 30, 2021	Sep. 30, 2022	Sep. 15, 2022	Dec. 31, 2021	Sep. 30, 2021
Debt Instrument [Line Items]
Long-term debt outstanding		$ 24,050		$ 34,700	$ 41,700
FHLB Advances
Debt Instrument [Line Items]
Long-term debt outstanding		0		11,000
Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		15,000		15,000
Interest rate percentage	4%
Subordinated debt issued	$ 15,000
Debt Instrument, issuance price, percentage	100%
Subordinated debt | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on prime rate, percentage	3.29%
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		$ 350		0
Interest rate percentage		6.25%
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			4.92257%
Basis spread on prime rate, percentage		1.63%

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands		9 Months Ended
	Feb. 28, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Jan. 11, 2020	Jul. 01, 2017	Jan. 05, 2005
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 44,185	$ 42,108	$ 42,108
Payments to Acquire Insurance Book of Business	$ 7,800	$ 7,800	$ 0
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		1,817
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		1,619
Customer Lists | ACNB Insurance Services, Inc.
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount of intangible asset		16,152
Accumulated amortization of intangible asset		$ 7,963
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	$ 5,723
Intangible Assets, Net (Including Goodwill)		$ 587