ACNB (ACNB) 10-K 3 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 03, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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
Entity Shell Company	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 248,708,346
Entity Common Stock, Shares Outstanding		8,514,970
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
ICFR Auditor Attestation Flag	true

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Audit Information [Abstract]
Auditor Firm ID	173	49
Auditor Name	Crowe LLP	RSM US LLP
Auditor Location	Washington, DC	Philadelphia, PA

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($)	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and due from banks	$ 40,067,000	$ 14,912,000
Interest bearing deposits with banks	128,094,000	695,219,000
Total Cash and Cash Equivalents	168,161,000	710,131,000
Equity securities with readily determinable fair values	1,719,000	2,609,000
Debt securities available for sale	553,554,000	437,098,000
Securities held to maturity, fair value $58,078; $6,652	64,977,000	6,454,000
Loans held for sale	123,000	2,193,000
Loans, net of allowance for loan losses $17,861; $19,033	1,520,749,000	1,449,394,000
Assets held for sale	3,393,000	1,093,000
Premises and equipment	27,053,000	30,980,000
Right of use assets	3,162,000	3,270,000
Restricted investment in bank stocks	1,629,000	2,303,000
Investment in bank-owned life insurance	77,993,000	64,261,000
Investments in low-income housing partnerships	1,129,000	1,254,000
Goodwill	44,185,000	42,108,000
Intangible assets, net	10,332,000	6,101,000
Foreclosed assets held for resale	474,000	0
Other assets	46,874,000	27,738,000
Total assets	2,525,507,000	2,786,987,000
LIABILITIES
Deposits: Non-interest bearing	595,049,000	623,360,000
Deposits: Interest bearing	1,603,926,000	1,803,029,000
Total Deposits	2,198,975,000	2,426,389,000
Short-term borrowings	41,954,000	35,202,000
Long-term borrowings	21,000,000	34,700,000
Lease liabilities	3,162,000	3,270,000
Other liabilities	15,374,000	15,312,000
Total Liabilities	2,280,465,000	2,514,873,000
STOCKHOLDERS' EQUITY
Preferred stock, $2.50 par value; 20,000,000 shares authorized; no shares outstanding	0	0
Common stock, $2.50 par value; 20,000,000 shares authorized; 8,838,720 and 8,795,877 shares issued; 8,515,120 and 8,679,206 shares outstanding	22,086,000	21,978,000
Treasury stock, at cost (323,600 and 116,671 shares)	(8,927,000)	(2,245,000)
Additional paid-in capital	96,022,000	94,688,000
Retained earnings	193,873,000	167,238,000
Accumulated other comprehensive loss	(58,012,000)	(9,545,000)
Total Stockholders’ Equity	245,042,000	272,114,000
Total Liabilities and Stockholders’ Equity	$ 2,525,507,000	$ 2,786,987,000

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 58,078	$ 6,652
Loans, allowance for loan losses	$ 17,861	$ 19,033
Preferred stock, par value	$ 2.50	$ 2.50
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 2.50	$ 2.50
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,838,720	8,795,877
Common stock, shares outstanding	8,515,120	8,679,206
Treasury stock, shares	323,600	116,671

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 70,246,000	$ 71,186,000
Securities:
Taxable	9,799,000	5,423,000
Tax-exempt	1,144,000	543,000
Dividends	104,000	230,000
Other	5,756,000	777,000
Total Interest Income	87,049,000	78,159,000
INTEREST EXPENSE
Deposits	2,561,000	5,012,000
Short-term borrowings	77,000	39,000
Long-term borrowings	986,000	1,864,000
Total Interest Expense	3,624,000	6,915,000
Net Interest Income	83,425,000	71,244,000
PROVISION FOR LOAN LOSSES	0	50,000
Net Interest Income after Provision for Loan Losses	83,425,000	71,194,000
OTHER INCOME
Commissions from insurance sales	8,307,000	6,151,000
Earnings on investment in bank-owned life insurance	1,532,000	1,408,000
Gain on life insurance proceeds	0	101,000
Net losses on sales or calls of securities	(234,000)	0
Net gains on sales of low income housing partnership	421,000	0
Net (losses) gains on equity securities	(298,000)	439,000
Other	1,044,000	1,218,000
Total Other Income	21,807,000	22,776,000
OTHER EXPENSES
Salaries and employee benefits	35,979,000	36,816,000
Net occupancy	4,076,000	4,114,000
Equipment	6,612,000	6,175,000
Other tax	1,632,000	1,572,000
Professional services	2,086,000	1,304,000
Supplies and postage	823,000	718,000
Marketing and corporate relations	299,000	287,000
FDIC and regulatory	1,128,000	960,000
Intangible assets amortization	1,492,000	1,164,000
Other operating	6,154,000	5,841,000
Total Other Expenses	60,281,000	58,951,000
Income Before Income Taxes	44,951,000	35,019,000
PROVISION FOR INCOME TAXES	9,199,000	7,185,000
Net Income	$ 35,752,000	$ 27,834,000
PER SHARE DATA
Basic earnings	$ 4.15	$ 3.19
Cash dividends declared	$ 1.06	$ 1.03
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 4,066,000	$ 3,510,000
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	3,160,000	3,169,000
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	487,000	3,393,000
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 3,322,000	$ 3,387,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 35,752	$ 27,834
SECURITIES
Unrealized losses arising during the period, net of income taxes of $(14,499) and $(2,321), respectively		(50,192)	(8,119)
Reclassification adjustment for net gains included in net income, net of income taxes of $55 and $0, respectively (A) (C)	[1],[2]	193	0
Total unrealized loss on investment securities		(49,999)	(8,119)
Unrealized losses on securities transferred to held to maturity, net of income taxes of $(1,072) and $0, respectively		(3,751)	0
Amortization of unrealized losses on securities transferred to held to maturity, net of income taxes of $211 and $0, respectively		739	0
Total unrealized loss remaining on investment securities held to maturity		(3,012)	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $90 and $280, respectively (B) (C)	[2],[3]	317	975
Unrecognized net loss, net of income taxes of $15 and $944, respectively (C)	[2]	476	3,237
Total unrealized loss on pension		793	4,212
Other comprehensive loss, net of taxes		(48,467)	(3,907)
TOTAL COMPREHENSIVE (LOSS) INCOME		$ (12,715)	$ 23,927
[1]Gross amounts are included in net gains on sales or calls of securities on the Consolidated Statements of Income in total other income.[2]Income tax amounts are included in the provision for income taxes on the Consolidated Statements of Income.[3]Gross amounts are included in the computation of net periodic benefit cost and are included in salaries and employee benefits on the Consolidated Statements of Income in total other expenses.

CONSOLIDATED STATEMENTS OF CO_3

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized losses arising during the period, income taxes	$ (14,499)	$ (2,321)
SECURITIES: Reclassification adjustment from AOCI for sale of securities, tax	55	0
SECURITIES: Transfer to held-to-maturity, Unrealized (losses) gains arising during the period, income taxes	(1,072)	0
SECURITIES: Transfer from available-for-sale, Unrealized (losses) gains arising during the period, income taxes	211	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	90	280
PENSION: Unrecognized net loss, income taxes	$ 15	$ 944

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2020	$ 257,972	$ 21,918	$ (728)	$ 94,048	$ 148,372	$ (5,638)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	27,834				27,834
Other comprehensive loss, net of taxes	(3,907)					(3,907)
Common stock shares issued	338	60		278
Repurchased shares	(1,517)		(1,517)
Restricted stock compensation expense	362			362
Cash dividends declared	(8,968)				(8,968)
Ending 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	35,752				35,752
Other comprehensive loss, net of taxes	(48,467)					(48,467)
Common stock shares issued	713	52		661
Repurchased shares	(6,682)		(6,682)
Restricted stock grants	729	56		673
Cash dividends declared	(9,117)				(9,117)
Ending Balance at Dec. 31, 2022	$ 245,042	$ 22,086	$ (8,927)	$ 96,022	$ 193,873	$ (58,012)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Common stock issued, shares	20,908	23,884
Treasury Stock, Shares, Acquired	206,929	54,071
Restricted stock grants, shares	21,935
Cash dividends declared	$ 1.06	$ 1.03

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 35,752,000	$ 27,834,000
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(487,000)	(3,393,000)
Gain on sales of foreclosed assets held for resale, including writedowns	0	(88,000)
Loss on sale of premises and equipment	41,000	26,000
Earnings on investment in bank-owned life insurance	(1,532,000)	(1,408,000)
Loss on sales or calls of securities	234,000	0
Loss (gain) on equity securities	298,000	(439,000)
Gain on sale of low-income housing partnership	(421,000)	0
Gain on life insurance proceeds	0	(101,000)
Restricted stock compensation expense	729,000	362,000
Depreciation and amortization	3,796,000	3,441,000
Provision for loan losses	0	50,000
Net amortization of investment securities premiums	2,156,000	1,626,000
(Increase) decrease in accrued interest receivable	(1,395,000)	1,430,000
Decrease in accrued interest payable	(58,000)	(1,325,000)
Mortgage loans originated for sale	(36,664,000)	(104,633,000)
Proceeds from sales of loans originated for sale	39,221,000	116,867,000
Increase in other assets	(4,303,000)	(4,324,000)
Decrease in deferred tax expense	924,000	236,000
Increase in other liabilities	910,000	5,965,000
Net Cash Provided by Operating Activities	39,201,000	42,126,000
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	2,903,000	3,840,000
Proceeds from maturities of investment securities available for sale	58,578,000	105,340,000
Proceeds from sales of investment securities held to maturity	1,054,000	0
Proceeds from sales of investment securities available for sale	3,129,000	0
Proceeds from sales of equity securities	811,000	0
Purchase of investment securities available for sale	(284,336,000)	(216,786,000)
Purchase of investment securities held to maturity	(22,204,000)	0
Purchase of equity securities	(206,000)	0
Redemption of restricted investment in bank stocks	674,000	639,000
Net (increase) decrease in loans	(71,829,000)	168,013,000
Purchase of bank-owned life insurance	(12,200,000)	0
Proceeds from sale of low-income housing partnerships	421,000	0
Acquisition of insurance agency	(7,800,000)	0
Proceeds from life insurance death benefits	0	649,000
Capital expenditures	(1,811,000)	(1,576,000)
Proceeds from sale of premises and equipment	1,093,000	213,000
Proceeds from sale of foreclosed real estate	0	189,000
Net Cash (Used in) Provided by Investing Activities	(331,723,000)	60,521,000
CASH FLOWS FROM FINANCING ACTIVITIES
Net (decrease) increase in demand deposits	(28,311,000)	66,694,000
Net (decrease) increase in time certificates of deposits and interest bearing deposits	(199,103,000)	174,170,000
Net increase (decrease) in short-term borrowings	6,752,000	(3,262,000)
Proceeds from long-term borrowings	1,500,000	15,000,000
Repayments on long-term borrowings	(15,200,000)	(34,045,000)
Dividends paid	(9,117,000)	(8,968,000)
Common stock repurchased	(6,682,000)	(1,517,000)
Common stock issued	713,000	60,000
Net Cash (Used in) Provided by Financing Activities	(249,448,000)	208,132,000
Net (Decrease) Increase in Cash and Cash Equivalents	(541,970,000)	310,779,000
CASH AND CASH EQUIVALENTS — BEGINNING	710,131,000	399,352,000
CASH AND CASH EQUIVALENTS — ENDING	168,161,000	710,131,000
Supplemental disclosures of cash flow information
Interest paid	3,682,000	8,240,000
Income taxes paid	7,225,000	7,400,000
Loans transferred to foreclosed assets held for resale and other foreclosed transactions	474,000	101,000
Non-cash investing activities
Investments transferred from available for sale to held to maturity	39,683,000	0
Premises and equipment transferred to assets held for sale	$ 3,393,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and 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-six community banking offices, including seventeen community banking office locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania, and nine 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. On January 11, 2020, ACNB completed the acquisition of Frederick County Bancorp, Inc. (FCBI), a bank holding company based in Frederick, Maryland. In addition, Frederick County Bank, a Maryland state-chartered bank and FCBI’s wholly-owned subsidiary, merged with and into ACNB Bank. ACNB Bank now operates in the Frederick County, Maryland, market as “FCB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via the network of four community banking offices located in Frederick County, Maryland. On July 1, 2017, ACNB completed its acquisition of New Windsor Bancorp, Inc. (New Windsor) of Taneytown, Maryland. At the effective time of the acquisition, New Windsor merged with and into a wholly-owned subsidiary of ACNB, immediately followed by the merger of New Windsor State Bank (NWSB) with and into ACNB Bank. ACNB Bank now operates in the Carroll County, Maryland market as “NWSB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via the network of five community banking offices located in Carroll County, Maryland. On February 28, 2022, ACNB Insurance Services, Inc. completed the acquisition of the business and assets of Hockley & O’Donnell Insurance Agency, LLC, Gettysburg, PA. This insurance agency acquisition in Adams County, PA, leveraged the affiliation with ACNB Corporation and ACNB Bank in their headquarters market. On December 19, 2022, plans for ACNB Bank to rebrand its Maryland banking divisions were announced. Effective January 1, 2023, these divisions, NWSB Bank and FCB Bank, formally adopted the ACNB Bank name and brand identity in the counties of Carroll and Frederick in northern Maryland, respectively. The goal of this rebranding initiative is to eliminate customer confusion, especially for those who bank in multiple markets, and to provide future operating and cost efficiencies. Further, this step now fully aligns the brand of ACNB Bank with that of ACNB Insurance Services, Inc., which was rebranded effective January 1, 2022, to create enhanced synergies and market recognition throughout the Corporation’s footprint in southcentral Pennsylvania and northern Maryland. The Corporation’s primary sources of revenue are interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses. Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $518,800,000 and $537,800,000 at December 31, 2022 and 2021, respectively. Income from fiduciary, investment management and brokerage activities are included in other income. Subsequent Events The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022, for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued. Use of Estimates To prepare financial statements in conformity with U.S. generally accepted accounting principles (GAAP) management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses. Cash Flows Cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days. Net cash flows are reported for customer loan and deposit transactions, interest bearing deposits in other financial institutions, and federal funds purchased and repurchase agreements. Interest-Bearing Deposits in Other Financial Institutions Interest-bearing deposits in other financial institutions are carried at cost. 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. 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. Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Loan Losses 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 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 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; • nature and volume of the portfolio and terms of loans; • experience, ability and depth of lending management and staff; • volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • 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. Concentration of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $434,057,000, or 28.2%, of total loans at December 31, 2022. These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general. Acquired Loans Acquired loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values. 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. After acquisition, losses are recognized by an increase in the allowance for loan losses. Such purchased credit impaired loans are accounted for individually or aggregated into pools of loans based on common rick characteristics such as credit risk, expected lifetime losses, environmental factors, collateral values, discount rates, expected payments and expected prepayments. The Corporation estimates the amount and timing of expected cash flows for each loan or pool, and the expected cash flows in excess of amount paid is recorded as interest income over the remaining life of the loan or pool (accretable yield). The excess of the loan’s or pool’s contractual principal and interest over expected cash flows is not recorded (non-accretable difference). Over the life of the loan or pool, expected cash flows continue to be estimated. If the present value of expected cash flows is less than the carrying amount, a loss is recorded as a provision for loan losses. If the present value of expected cash flows is greater that the carrying amount, it is recognized as part of future income. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets. Premises and Equipment Land is carried at cost. Buildings, furniture, fixtures, equipment and leasehold improvements are carried at cost, less accumulated depreciation. Depreciation is computed principally by the straight-line method over the assets’ estimated useful lives. Normally, a building’s useful life is 40 years, except for building remodels and additions, which are depreciated over fifteen years. Bank equipment, including furniture and fixtures, is normally depreciated over five - fifteen years depending upon the nature of the purchase. Maintenance and normal repairs are charged to expense when incurred while major additions and improvements are capitalized. Gains and losses on disposals are reflected in current operations. Amortization of leasehold improvements is computed by straight line over the shorter of the assets’ useful life or the related lease term. Restricted Investment in Bank Stocks Restricted investment in bank stocks, which represents required investments in the common stock of correspondent banks, is carried

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2022
Restricted Cash and Investments [Abstract]
RESTRICTIONS ON CASH AND DUE FROM BANKS	RESTRICTIONS ON CASH AND DUE FROM BANKSIn return for services obtained through correspondent banks, the Corporation is required to maintain non-interest bearing cash balances in those correspondent banks. At December 31, 2022 and 2021, all compensating balances are met by vault cash.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Amortized cost and fair value of securities at December 31, 2022 and 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE December 31, 2022 U.S. Government and agencies $ 241,467 $ — $ 30,468 $ 210,999 Mortgage-backed securities, residential 327,535 342 32,159 295,718 State and municipal 15,235 196 196 15,235 Corporate bonds 33,404 15 1,817 31,602 $ 617,641 $ 553 $ 64,640 $ 553,554 December 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities, residential 133,697 1,562 1,763 133,496 State and municipal 44,547 315 251 44,611 Corporate bonds 13,858 164 72 13,950 $ 441,565 $ 2,544 $ 7,011 $ 437,098 Amortized Gross Gross Fair SECURITIES HELD TO MATURITY December 31, 2022 Mortgage-backed securities, residential $ 3,279 $ — $ 194 $ 3,085 State and municipal 61,698 — 6,705 54,993 $ 64,977 $ — $ 6,899 $ 58,078 December 31, 2021 Mortgage-backed securities, residential $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at December 31, 2022 and 2021, are as follows: In thousands Fair Value at January 1, 2022 Purchases Sales Gains Losses Fair Value at December 31, 2022 December 31, 2022 CRA Mutual Fund $ 1,036 $ — $ — $ — $ 121 $ 915 Canapi Ventures SBIC Fund — 206 — — — 206 Stock in other banks 1,573 — 811 13 177 598 $ 2,609 $ 206 $ 811 $ 13 $ 298 $ 1,719 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 and unrecognized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2022 and 2021: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE December 31, 2022 U.S. Government and agencies $ 25,426 $ 1,461 $ 185,573 $ 29,007 $ 210,999 $ 30,468 Mortgage-backed securities, residential 221,249 19,362 63,145 12,797 284,394 32,159 State and municipal 6,229 196 — — 6,229 196 Corporate bonds 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 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 bonds 5,790 72 — — 5,790 72 $ 281,155 $ 5,328 $ 44,147 $ 1,683 $ 325,302 $ 7,011 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY December 31, 2022 Mortgage-backed securities, residential $ 3,085 $ 194 $ — $ — $ 3,085 $ 194 State and municipal 38,086 3,875 16,907 2,830 54,993 6,705 $ 41,171 $ 4,069 $ 16,907 $ 2,830 $ 58,078 $ 6,899 December 31, 2021 Mortgage-backed security, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — All mortgage-backed security investments are government sponsored enterprise (GSE) pass-through instruments issued by the Federal National Mortgage Association (FNMA), Government National Mortgage Association (GNMA) or Federal Home Loan Mortgage Corporation (FHLMC), which guarantee the timely payment of principal on these investments. Management sells securities from its available for sale portfolio in an effort to manage and allocate the portfolio. At December 31, 2022, management had not identified any securities with an unrealized loss that it intends to sell or will be required to sell. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Amortized cost and fair value at December 31, 2022, by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 11,012 $ 10,876 $ 285 $ 283 Over 1 year through 5 years 165,837 149,826 377 356 Over 5 years through 10 years 92,955 77,710 16,437 15,248 Over 10 years 20,302 19,424 44,599 39,106 Mortgage-backed securities, residential 327,535 295,718 3,279 3,085 $ 617,641 $ 553,554 $ 64,977 $ 58,078 The Corporation enacted a sale of certain amortizing securities designated as held-to-maturity under the standards set forth in ASC 320. It was determined that the combination of scheduled, equal installments, principal prepayments on such securities had resulted in the collection of more than eighty-five percent of the principal outstanding at acquisition, and the non-recurrence of the event to enact a sale of such securities The Corporation realized gross gains of $14,000 and gross losses of $248,000 on sales of securities available for sale and held to maturity during 2022. The Corporation did not sell any securities available for sale during 2021. 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. At December 31, 2022 and 2021, securities with a carrying value of $342,180,000 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 AND ALLOWANCE FOR LOAN LO

LOANS AND ALLOWANCE FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
LOANS AND ALLOWANCE FOR LOAN LOSSES	LOANS AND ALLOWANCE FOR LOAN LOSSES The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2022 and 2021: In thousands Pass Special Substandard Doubtful Total December 31, 2022 Originated Loans Commercial and industrial $ 145,691 $ 3,239 $ 1,225 $ — $ 150,155 Commercial real estate 604,315 23,773 5,352 — 633,440 Commercial real estate construction 73,538 1,562 — — 75,100 Residential mortgage 323,121 3,469 73 — 326,663 Home equity lines of credit 70,669 675 — — 71,344 Consumer 10,723 — — — 10,723 Total Originated Loans 1,228,057 32,718 6,650 — 1,267,425 Acquired Loans Commercial and industrial 27,746 796 65 — 28,607 Commercial real estate 182,396 5,767 202 — 188,365 Commercial real estate construction 5,114 256 — — 5,370 Residential mortgage 32,960 2,334 141 — 35,435 Home equity lines of credit 12,375 37 385 — 12,797 Consumer 611 — — — 611 Total Acquired Loans 261,202 9,190 793 — 271,185 Total Loans Commercial and industrial 173,437 4,035 1,290 — 178,762 Commercial real estate 786,711 29,540 5,554 — 821,805 Commercial real estate construction 78,652 1,818 — — 80,470 Residential mortgage 356,081 5,803 214 — 362,098 Home equity lines of credit 83,044 712 385 — 84,141 Consumer 11,334 — — — 11,334 Total Loans $ 1,489,259 $ 41,908 $ 7,443 $ — $ 1,538,610 In thousands Pass Special 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 Year Ended December 31, 2022 Year Ended December 31, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences 642 253 Accretion to loan interest income (644) (414) Balance at end of period $ 433 $ 435 Cash flows expected to be collected on acquired loans are estimated quarterly by incorporating several key assumptions similar to the initial estimate of fair value. These key assumptions include probability of default and the amount of actual prepayments after the acquisition date. Prepayments affect the estimated life of the loans and could change the amount of interest income, and possibly principal expected to be collected. In reforecasting future estimated cash flows, credit loss expectations are adjusted as necessary. Improved cash flow expectations for loans or pools are recorded first as a reversal of previously recorded impairment, if any, and then as an increase in prospective yield when all previously recorded impairment has been recaptured. Decreases in expected cash flows are recognized as impairment through a charge to the provision for loan losses and credit to the allowance for loan losses. The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2022 and 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid December 31, 2022 Commercial and industrial $ 781 $ 781 $ 628 $ — $ — Commercial real estate 350 350 192 4,984 4,984 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — Total $ 1,131 $ 1,131 $ 820 $ 4,984 $ 4,984 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 — — — — — Total $ 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 as of December 31, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest December 31, 2022 Commercial and industrial $ 991 $ — $ 2 $ — Commercial real estate 856 — 5,566 589 Commercial real estate construction — — — — Residential mortgage — — — — Home equity lines of credit — — — — Total $ 1,847 $ — $ 5,568 $ 589 December 31, 2021 Commercial and industrial $ 1,888 $ — $ 7 $ — Commercial real estate 1,468 181 6,673 20 Commercial real estate construction — 2 123 — Residential mortgage — — 60 — Home equity lines of credit — — — — Total $ 3,356 $ 183 $ 6,863 $ 20 No additional funds are committed to be advanced in connection with impaired loans. If interest on all nonaccrual loans had been accrued at original contract rates, interest income would have increased by $410,000 in 2022 and $462,000 in 2021. The following table presents nonaccrual loans by loan portfolio class as of December 31, 2022 and 2021, the table below excludes $735,000 and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands 2022 2021 Commercial and industrial $ 781 $ 1,487 Commercial real estate 1,873 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — Total $ 2,654 $ 5,489 There were no loans whose terms have been modified resulting in a troubled debt restructuring during the years ended December 31, 2022 and 2021. The Corporation classifies certain loans as troubled debt restructurings when credit terms to a borrower in financial difficulty are modified. The modifications may include a reduction in rate, an extension in term and/or the restructuring of scheduled principal payments. The Corporation had pre-existing nonaccruing and accruing troubled debt restructurings of $3,461,000 and $3,637,000 at December 31, 2022 and 2021, respectively. All of the Corporation’s troubled debt restructured loans are also impaired loans, of which some have resulted in a specific allocation and, subsequently, a charge-off as appropriate. Included in the non-accrual loan total at December 31, 2022 and 2021, were $0 and $63,000, respectively, of troubled debt restructurings. In addition to the troubled debt restructurings included in non-accrual loans, the Corporation also has a loan classified as an accruing troubled debt restructurings at December 31, 2022 and 2021, which total $3,461,000 and $3,574,000, respectively. There were no defaulted troubled debt restructured loans as of December 31, 2022 and 2021. There were no charge-offs on any of the troubled debt restructured loans for the years ended December 31, 2022 and 2021. There were no specific allocations on any troubled debt restructured loans for the years ended December 31, 2022 and 2021. All troubled debt restructured loans were current as of December 31, 2022, with respect to their associated forbearance agreement. As of December 31, 2022, there are no active forbearance agreements. All forbearance agreements have expired or the loans have paid off. Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process at December 31, 2022 and 2021, totaled $1,101,000 and $399,000, respectively. The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2022 and 2021: In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2022 Originated Loans Commercial and industrial $ 257 $ — $ 162 $ 419 $ 149,736 $ 150,155 $ — Commercial real estate 1,809 — 255 2,064 631,376 633,440 — Commercial real estate construction 24 — — 24 75,076 75,100 — Residential mortgage 1,846 734 330 2,910 323,753 326,663 330 Home equity lines of credit 245 117 49 411 70,933 71,344 49 Consumer 150 80 — 230 10,493 10,723 — Total originated loans 4,331 931 796 6,058 1,261,367 1,267,425 379 Acquired Loans Commercial and industrial 30 — — 30 28,577 28,607 — Commercial real estate 217 350 — 567 187,798 188,365 — Commercial real estate construction — — — — 5,370 5,370 — Residential mortgage 1,123 236 375 1,734 33,701 35,435 375 Home equity lines of credit 193 — 449 642 12,155 12,797 449 Consumer 5 — — 5 606 611 — Total acquired loans 1,568 586 824 2,978 268,207 271,185 824 Total Loans Commercial and industrial 287 — 162 449 178,313 178,762 — Commercial real estate 2,026 350 255 2,631 819,174 821,805 — Commercial real estate construction 24 — — 24 80,446 80,470 — Residential mortgage 2,969 970 705 4,644 357,454 362,098 705 Home equity lines of credit 438 117 498 1,053 83,088 84,141 498 Consumer 155 80 — 235 11,099 11,334 — Total Loans $ 5,899 $ 1,517 $ 1,620 $ 9,036 $ 1,529,574 $ 1,538,610 $ 1,203 In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due 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 The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total December 31, 2022 Allowance for loan losses Beginning balance- January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (238) (831) — (3) (33) (181) — (1,286) Recoveries 58 — — 5 22 29 — 114 Provisions (credits) (148) 131 384 (208) (143) 120 (136) — Ending balance- December 31, 2022 $ 2,848 $ 10,016 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,861 Ending balance: individually evaluated for impairment $ 628 $ 192 $ — $ — $ — $ — $ — $ 820 Ending balance: collectively evaluated for impairment $ 2,220 $ 9,824 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,041 Loans receivables Ending balance $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ — $ 1,538,610 Ending balance: individually evaluated for impairment $ 781 $ 5,334 $ — $ — $ — $ — $ — $ 6,115 Ending balance: collectively evaluated for impairment $ 177,981 $ 816,471 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ — $ 1,532,495 December 31, 2021 Allowance for loan losses Beginning balance- January 1, 2021 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Charge-offs (1,176) — — — (22) (120) — (1,318) Recoveries 43 — — — — 32 — 75 Provisions 272 1,147 113 (160) (170) (152) (1,000) 50 Ending balance- December 31, 2021 $ 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 receivables 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 The Bank has granted loans to certain of its executive officers, directors and their related interests. These loans were made on substantially the same basis, including interest rates and collateral as those prevailing for comparable transactions with other borrowers at the same time. The aggregate amount of these loans was $5,950,000 and $5,759,000 at December 31, 2022 and 2021, respectively. During 2022, $975,000 new loans were extended and repayments totaled $784,000. None of these loans were past due, in nonaccrual status, or restructured at December 31, 2022. Loan Modifications/Troubled Debt Restructurings/COVID-19 As of December 31, 2022, the Corporation had originated an aggregate total of 2,217 loans in the amount of $223,036,703 under the PPP, resulting in approximately $9.5 million in total fee income. Of this fee income amount

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment at December 31 were as follows: In thousands 2022 2021 Land $ 5,418 $ 6,953 Buildings and improvements 32,515 33,139 Furniture and equipment 14,598 16,781 Construction in process 8 888 52,539 57,761 Accumulated depreciation (25,486) (26,781) $ 27,053 $ 30,980 Depreciation expense was $2,304,000 and $2,277,000 for the years ended December 31, 2022 and 2021, respectively.

INVESTMENTS IN LOW-INCOME HOUSI

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	12 Months Ended
	Dec. 31, 2022
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPSACNB Corporation is a limited partner in two partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2022 and 2021, the carrying value of these investments was approximately $1,129,000 and $1,254,000, respectively. In December 2022, ACNB Corporation sold one limited partnership resulting in a $421,000 gain on sale.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposit Liabilities [Abstract]
DEPOSITS	DEPOSITS Deposits were comprised of the following as of December 31: In thousands 2022 2021 Non-interest bearing demand $ 595,049 $ 623,360 Interest bearing demand 365,034 320,597 Savings 945,762 1,052,380 Time certificates of deposit of $250,000 or less 241,562 322,855 Time certificates of deposit greater than $250,000 51,568 107,197 $ 2,198,975 $ 2,426,389 Scheduled maturities of time certificates of deposit at December 31, 2022, were as follows: Years Ending In thousands 2023 $ 218,193 2024 47,457 2025 15,665 2026 7,138 2027 4,660 Thereafter 17 $ 293,130

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASE COMMITMENTS	LEASE COMMITMENTSThe Corporation enters into noncancellable lease arrangements primarily for some of its community offices. Certain lease arrangements contain clauses requiring increasing rental payments over the lease term, which are generally contractually stipulated. Many of these lease arrangements provide the Corporation with the option to renew the lease arrangement after the initial lease term. These options are included in determining the lease term used to establish the right-of-use assets and lease liabilities, in accordance with ASU 2016-02, when it is reasonably certain the Corporation will exercise its renewal option. As most of the Corporation’s leases do not have a readily determinable implicit rate, the incremental borrowing rate is primarily used to determine the discount rate for purposes of measuring the right-of-use assets and lease liabilities. The Corporation’s lease arrangements do not contain any material residual value guarantees or material restrictive covenants. The following right-of-use assets and lease liabilities are reported within the consolidated statements of condition as follows: In thousands December 31, 2022 Operating Leases: Right of use assets $ 3,162 Lease liabilities 3,162 In thousands December 31, 2021 Operating Leases: Right of use assets $ 3,270 Lease liabilities 3,270 Supplemental balance sheet information related to leases was as follows for the year ended December 31, 2022: Operating Leases: Weighted average remaining lease term 5.0 years Weighted average discount rate 5.42 % The following summarizes the remaining scheduled future minimum lease payments for operating leases as of December 31, 2022: Years Ending In thousands 2023 $ 953 2024 957 2025 917 2026 746 2027 441 Thereafter 779 Total minimum lease payments 4,793 Less: Amount representing interest (1) 1,631 Present value of net minimum lease payments $ 3,162 _______________________________ (1) Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate. As of December 31, 2022, the Corporation does not have any significant additional operating or finance leases that have not yet commenced. The total rent expense for all operating leases was $1,034,000 and $967,000 for the years ended December 31, 2022 and 2021, respectively. ACNB leased space at several of its owned offices to other unrelated organizations. Total rental income for these properties was $78,000 and $77,000 for the years ended December 31, 2022 and 2021, respectively.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2022 2021 Dollars in thousands Amount Rate Amount Rate Securities sold under repurchase agreements $ 41,954 0.12 % $ 35,202 0.12 % Under an agreement with the FHLB, the Bank has short-term borrowing capacity included within its maximum borrowing capacity. All FHLB advances are collateralized by a security agreement covering qualifying loans and unpledged U.S. Treasury, agency and mortgage-backed securities. In addition, all FHLB advances are secured by the FHLB capital stock owned by the Bank having a par value of $1,215,100 at December 31, 2022. The Corporation also has lines of credit that total $75,000,000 with correspondent banks for overnight federal funds borrowings. There were no advances on these lines at December 31, 2022 and 2021. The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2022 and 2021: Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2022 Repurchase agreements Commercial customers and government entities (a) $ 41,954 $ — $ 41,954 $ (41,954) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — _______________________________ (a) As of December 31, 2022 and 2021, the fair value of securities pledged in connection with repurchase agreements was $52,157,000 and $46,160,000, respectively. A summary of long-term debt as of December 31 is as follows: 2022 2021 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2022 $ — — % $ 11,000 2.69 % Loan payable variable rate — — % 2,700 3.32 % Trust preferred subordinated debt 6,000 3.21 % 6,000 1.69 % Subordinated debt 15,000 4.00 % 15,000 4.00 % $ 21,000 3.78 % $ 34,700 2.69 % The FHLB advances are collateralized by the assets defined in the security agreement and FHLB capital stock described previously. The Corporation can borrow a maximum of $821,375,000 from the FHLB, of which $808,275,000 was available at December 31, 2022. The loan payable variable rate represents a promissory note (note) issued by FCBI in July 2011 and assumed by ACNB Corporation through the acquisition. The note has been amended from time to time through change in terms agreements. Under the current change in terms agreement, the maturity date of the note is December 30, 2022, with the rate of interest accruing on the principal balance of 3.25% per year. The note is unsecured. The note was paid off on December 30, 2022. 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 for when LIBOR is no longer available. On December 15, 2022 the most recent interest rate reset date, the interest rate was adjusted to 6.39900% for the period ending March 14, 2023. 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.

REGULATORY RESTRICTIONS ON DIVI

REGULATORY RESTRICTIONS ON DIVIDENDS	12 Months Ended
	Dec. 31, 2022
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
REGULATORY RESTRICTIONS ON DIVIDENDS	REGULATORY RESTRICTIONS ON DIVIDENDSDividend payments by the Bank to the Corporation are subject to the Pennsylvania Banking Code, the Federal Deposit Insurance Act, and the regulations of the FDIC, including final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. Under the Banking Code, no dividends may be paid except from “accumulated net earnings” (generally, retained earnings). The Federal Reserve Board and the FDIC have formal and informal policies which provide that insured banks and bank holding companies should generally pay dividends only out of current operating earnings, with some exceptions. As of December 31, 2022, $36,288,000 of undistributed earnings of the Bank, included in consolidated retained earnings, was available for distribution to the Corporation as dividends without prior regulatory approval. Additionally, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements. Some of the undistributed earnings of the Bank were distributed to the Corporation for general corporate expenses and future shareholder dividends.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of income tax expense for the years ended December 31, 2022 and 2021, are as follows: In thousands 2022 2021 Federal: Current $ 7,461 $ 6,189 Deferred 592 24 8,053 6,213 State: Current 1,259 949 Deferred (113) 23 1,146 972 $ 9,199 $ 7,185 Reconciliations of the statutory federal income tax to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2022 and 2021, are as follows: Percentage of Income 2022 2021 Federal income tax at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 1.8 % 2.2 % Tax-exempt income (1.1) % (1.1) % Earnings on investment in bank-owned life insurance (0.7) % (0.9) % Tax credit benefits (0.6) % (0.8) % Reduction of federal tax rate — % — % Other 0.1 % 0.1 % 20.5 % 20.5 % Rehabilitation and low-income housing income tax credits were $281,000, during 2022 and 2021, respectively. Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2022 2021 Deferred tax assets: Allowance for loan losses $ 4,128 $ 4,336 Available for sale securities 15,210 1,017 Accrued deferred compensation 1,064 1,126 Lease liability 731 — Pension 1,608 1,714 Deferred loan fees — 203 Other-than-temporary impairment — 43 Nonaccrual interest 792 590 Deferred director fees 978 844 Purchase accounting 149 (1,112) Other 719 1,719 25,379 10,480 Deferred tax liabilities: Deferred loan fees 66 — Accumulated depreciation 208 354 Prepaid benefit cost 4,571 4,148 Right of use asset 731 — Prepaid expenses 179 131 Goodwill/intangibles 1,462 1,333 7,217 5,966 Net Deferred Tax Asset included in Other Assets $ 18,162 $ 4,514 The Corporation did not have any uncertain tax positions at December 31, 2022 and 2021. The Corporation’s policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the Consolidated Statements of Income. Years that remain open for potential review by the Internal Revenue Service are 2018 through 2021. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law making several changes to the Internal Revenue Code. The changes include, but are not limited to: increasing the limitation on the amount of deductible interest expense, allowing companies to carryback certain net operating losses, and increasing the amount of net operating loss carryforwards that corporations can use to offset taxable income. The tax law changes in the CARES Act did not have a material impact on the Corporation’s income tax provision.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 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 December 31, 2022 and 2021, are as follows: Fair Value Measurements at December 31, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 210,999 $ — $ 210,999 $ — Mortgage-backed securities, residential 295,718 — 295,718 — State and municipal 15,235 — 15,235 — Corporate bonds 31,602 — 31,602 — Total securities available for sale Recurring $ 553,554 $ — $ 553,554 $ — Equity securities with readily determinable fair values Recurring $ 1,719 $ 1,719 $ — $ — Collateral dependent impaired loans Non-recurring $ 3,773 $ — $ — $ 3,773 Fair Value Measurements at 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 Non-recurring $ 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 December 31, 2022 Impaired loans $ 3,773 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (48) % December 31, 2021 Impaired loans $ 5,275 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (50) % _______________________________ (1) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal. The following information should not be interpreted as an estimate of the fair value of the entire Corporation since a fair value calculation is only provided for a limited portion of the Corporation’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Corporation’s disclosures and those of other companies may not be meaningful. The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2022: December 31, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 40,067 $ 40,067 $ 6,977 $ 33,090 $ — Interest-bearing deposits with banks 128,094 128,094 128,094 — — Equity securities with readily determinable fair values 1,719 1,719 1,719 — — Debt securities available for sale 553,554 553,554 — 553,554 — Securities held to maturity 64,977 58,078 — 58,078 — Loans held for sale 123 123 — 123 — Loans, less allowance for loan losses 1,520,749 1,458,556 — — 1,458,556 Accrued interest receivable 6,915 6,915 — 6,915 — Restricted investment in bank stocks 1,629 1,629 — 1,629 — Financial liabilities: Demand deposits and savings 1,905,845 1,905,845 — 1,905,845 — Time deposits 293,130 276,182 — 276,182 — Short-term borrowings 41,954 41,954 — 41,954 — Long-term borrowings — — — — — Trust preferred and subordinated debt 21,000 18,648 — 18,648 — Accrued interest payable 51 51 — 51 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 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 with banks 695,219 695,219 695,219 — — Equity securities with readily determinable fair values 2,609 2,609 2,609 — — Debt securities available for sale 437,098 437,098 — 437,098 — 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 and subordinated debt 21,000 19,991 — 19,991 — Accrued interest payable 109 109 — 109 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2022
Postemployment Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANSThe Corporation’s banking subsidiary has a non-contributory, defined benefit pension plan. Retirement benefits are a function of both years of service and compensation. The funding policy is to contribute annually the amount that is sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act. A measurement date of December 31 has been used for the fiscal years ended December 31, 2022 and 2021. In thousands 2022 2021 Change in benefit obligation: Benefit obligation at beginning of year $ 39,123 $ 39,412 Service cost 777 879 Interest cost 1,052 945 Actuarial loss (9,141) (660) Benefits paid (1,585) (1,453) Projected benefit obligation at end of year 30,226 39,123 Change in plan assets: Fair value of plan assets at beginning of year 50,218 45,337 Actual return on plan assets (5,514) 6,334 Employer contribution — — Benefits paid (1,585) (1,453) Fair value of plan assets at end of year 43,119 50,218 Funded Status, included in other assets $ 12,893 $ 11,095 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 6,887 $ 7,785 Prior service cost — — Total included in accumulated other comprehensive loss (pretax) $ 6,887 $ 7,785 For the years ended December 31, 2022 and 2021, the assumptions used to determine the benefit obligation are as follows: 2022 2021 Discount rate 5.10 % 2.75 % Rate of compensation increase 3.50 % 3.50 % The discount rate assumption used to determine the benefit obligation increased since last year. This change results in a decrease in the benefit obligation. The components of net periodic benefit (income) cost related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2022 2021 Components of net periodic benefit cost (income): Service cost $ 777 $ 879 Interest cost 1,052 945 Expected return on plan assets (3,136) (2,814) Recognized net actuarial loss 407 1,255 Amortization of prior service cost — — Net Periodic Benefit (Income) Cost (900) 265 Net loss (491) (4,181) Amortization of net loss (407) (1,255) Amortization of prior service cost — — Total recognized in other comprehensive loss (income) $ (898) $ (5,436) Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss $ (1,798) $ (5,171) For the years ended December 31, 2022 and 2021, the assumptions used to determine the net periodic benefit cost (income) are as follows: 2022 2021 Discount rate 2.75 % 2.45 % Expected long-term rate of return on plan assets 6.75 % 6.75 % Rate of compensation increase 3.50 % 3.50 % The Corporation’s comparison of obligations to plan assets at December 31, 2022 and 2021 are as follows: In thousands 2022 2021 Projected benefit obligation $ 30,226 $ 39,123 Accumulated benefit obligation 29,150 37,159 Fair value of plan assets at measurement date 43,119 50,218 It has not yet been determined the amount that the Bank may contribute to the Plan in 2023. ACNB does not anticipate any refunds from the postretirement Plan. The Corporation reduced the future benefit accruals for the defined benefit pension plan effective January 1, 2010, in order to manage total benefit expense. The new formula is the earned benefit as of December 31, 2009, plus 0.75% of a participant’s average monthly pay multiplied by years of benefit service earned on and after January 1, 2010, but not more than 25 years. The benefit formula percentage and maximum years of benefit service were both reduced. Effective April 1, 2012, no inactive or former participant in the Plan is eligible to again participate in the plan, and no employee hired after March 31, 2012, is eligible to participate in the Plan. As of the last annual census, ACNB Bank had a combined 343 active, vested terminated, and retired persons in the Plan. For the year ended December 31, 2022 the mortality assumption has been updated to reflect the most recently published mortality information through October 20, 2022. The assumption changes decreased the benefit obligation by $9,714,000. For the year ended December 31, 2021 the mortality assumption has been updated to reflect the historical U.S. mortality date in the MP-2021 report. The assumption changes decreased the benefit obligation by $1,509,000. Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2023 $ 1,920 2024 1,970 2025 2,010 2026 2,030 2027 2,020 2028 - 2032 10,440 The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2022 and 2021, are as follows: 2022 2021 Equity securities 46 % 65 % Debt securities 49 % 31 % Real property 5 % 4 % 100 % 100 % The Corporation’s overall investment strategy is to achieve a mix of investments to meet the long-term rate of return assumption and near-term pension obligations with a diversification of assets types, fund strategies and fund managers. The mix of investments is adjusted periodically by retaining an advisory firm to recommend appropriate allocations after reviewing the Corporation’s risk tolerance on contribution levels, funded status and plan expense, and any applicable regulatory requirements. The weighted-average assets’ allocation in the above table represents the Corporation’s conclusion on the appropriate mix of investments. The specific investment vehicles are institutional separate accounts from a variety of fund managers which are regularly reviewed by the Corporation for acceptable performance. Equity securities included Corporation common stock in amounts of $3,339,000, or 8% of total plan assets, and $2,543,000, or 5% of total plan assets, at December 31, 2022 and 2021, respectively. Fair value measurements at December 31, 2022, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 19,749 $ 3,339 $ 16,410 $ — Debt securities 21,228 — 21,228 — Real estate 2,142 — 2,142 — Fair value measurements at December 31, 2021, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 32,909 $ 2,543 $ 30,366 $ — Debt securities 15,441 — 15,441 — Real estate 1,868 — 1,868 — The Corporation’s banking subsidiary maintains a 401(k) plan for the benefit of eligible employees. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. The Bank makes matching contributions equal to 100% of an employee’s compensation contributed to the plan up to 3% of an employee’s pay, plus 50% of an employee’s compensation contributed to the plan on the next 2% of their pay for the payroll period. Matching contributions vest immediately to the employee. Bank contributions to and expenses for the plan were $901,000 and $921,000 for 2022 and 2021, respectively. ACNB Insurance Services, Inc. has a similar but separate 401(k) plan with the match of 6% for non-highly compensated employees and 3% match for highly compensated employees. ACNB Insurance Services, Inc.’s contributions to and expenses for the plan were $157,000 and $124,000 for 2022 and 2021, respectively. The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. The estimated present value of future benefits is accrued over the period from the effective date of the agreements until the expected retirement dates of the individuals. The balance accrued for these plans included in other liabilities as of December 31, 2022 and 2021, totaled $4,145,000 and $3,768,000, respectively. The annual expense included in salaries and benefits expense

STOCKHOLDERS' EQUITY AND REGULA

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2022
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
STOCKHOLDERS' EQUITY AND REGULATORY MATTERS	STOCKHOLDERS’ EQUITY AND REGULATORY MATTERS In January 2011, the Corporation offered stockholders the opportunity to participate in the ACNB Corporation Dividend Reinvestment and Stock Purchase Plan. The plan provides registered holders of ACNB Corporation common stock with a convenient way to purchase additional shares of common stock by permitting participants in the plan to automatically reinvest cash dividends on all or a portion of the shares owned and to make quarterly voluntary cash payments under the terms of the plan. Participation in the plan is voluntary, and there are eligibility requirements to participate in the plan. During 2022, 20,908 shares were issued under this plan with proceeds in the amount of $713,000. During 2021, 23,884 shares were issued under this plan with proceeds in the amount of $670,000. Proceeds are used for general corporate purposes. The ACNB Corporation 2009 Restricted Stock Plan expired by its own terms after ten years on February 24, 2019. No further shares may be issued under this plan. Of the 200,000 shares of common stock authorized under this plan, 25,945 shares were issued. The remaining 174,055 shares were transferred to the ACNB Corporation 2018 Omnibus Stock Incentive Plan. On May 1, 2018, stockholders approved and ratified the ACNB Corporation 2018 Omnibus Stock Incentive Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of December 31, 2022, there were 57,522 shares issued under this plan. The maximum number of shares that may yet be granted under this plan is 516,533. On October 24, 2022, the Corporation announced that the Board of Directors approved on October 18, 2022, a plan to repurchase, in open market and privately negotiated transactions, up to 255,575, or approximately 3%, of the outstanding shares of the Corporation’s common stock. This new common stock repurchase program replaces and supersedes any and all earlier announced repurchase plans. There were no treasury shares purchased under this plan during the quarter ended December 31, 2022. The Corporation and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet the minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. In July 2013, the federal banking agencies issued final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. The phase-in period for community banking organizations began January 1, 2015, while larger institutions (generally those with assets of $250 billion or more) began compliance on January 1, 2014. The final rules call for the following capital requirements: • a minimum ratio of common Tier 1 capital to risk-weighted assets of 4.5%; • a minimum ratio of Tier 1 capital to risk-weighted assets of 6.0%; • a minimum ratio of total capital to risk-weighted assets of 8.0%; and, • a minimum leverage ratio of 4.0%. In addition, the final rules established a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets applicable to all banking organizations. Management believes, as of December 31, 2022, that the Corporation and the Bank meet all capital adequacy requirements to which they are subject. As of December 31, 2022, the most recent notification from the federal banking regulators categorized the Bank as “well capitalized” under the regulatory framework for prompt corrective action. There are no subsequent conditions or events that management believes have changed the Bank’s category. The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy To be Well Dollars in thousands Amount Ratio Amount (1) Ratio (1) Amount Ratio CORPORATION As of December 31, 2022 Tier 1 leverage ratio (to average assets) $ 258,468 9.91 % $ ≥104,372 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 252,468 15.00 ≥75,733 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 258,468 15.36 ≥100,978 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 291,421 17.32 ≥134,637 ≥8.0 N/A N/A As of December 31, 2021 Tier 1 leverage ratio (to average assets) $ 249,574 8.91 % $ ≥112,027 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 243,574 16.08 ≥68,174 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 249,574 16.47 ≥90,899 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 283,511 18.71 ≥121,199 ≥8.0 N/A N/A BANK As of December 31, 2022 Tier 1 leverage ratio (to average assets) $ 246,184 9.50 % $ ≥103,690 ≥4.0% $ ≥ 129,612 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 246,184 14.68 ≥75,441 ≥4.5 ≥108,971 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 246,184 14.68 ≥100,588 ≥6.0 ≥134,118 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 264,137 15.76 ≥134,118 ≥8.0 ≥167,647 ≥10.0 As of December 31, 2021 Tier 1 leverage ratio (to average assets) $ 246,259 8.81 % $ ≥111,766 ≥4.0% $ ≥139,708 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 246,259 16.32 ≥67,906 ≥4.5 ≥98,086 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 246,259 16.32 ≥90,541 ≥6.0 ≥120,722 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 265,126 17.57 ≥120,722 ≥8.0 ≥150,902 ≥10.0 _______________________________ (1) Amounts and ratios do not include capital conservation buffer.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Corporation is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit (typically mortgages and commercial loans) and, to a lesser extent, standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Corporation’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Corporation uses the same credit policies in making commitments and conditional obligations as it does for on balance sheet instruments. The Corporation does not anticipate any material losses from these commitments. Commitments to extend credit, including commitments to grant loans and unfunded commitments under lines of credit, are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Corporation evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Corporation upon extensions of credit, is based on management’s credit evaluation of the customer. Collateral held varies but may include accounts receivable, inventory, property and equipment and income-producing commercial properties. On loans secured by real estate, the Corporation generally requires loan to value ratios of no greater than 80%. Standby letters of credit are conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and similar transactions. The terms of the letters of credit vary and may have renewal features. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Corporation generally holds collateral and/or personal guarantees supporting those commitments for which collateral is deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The current amount of the liability as of December 31, 2022 and 2021, for guarantees under standby letters of credit issued is not material. In 2018, ACNB Corporation executed a guaranty for a note related to a $1,500,000 commercial line of credit from a local bank, with normal terms and conditions for such a line, for ACNB Insurance Services, Inc., the borrower and a wholly-owned subsidiary of ACNB Corporation. The commercial line of credit is for general working capital needs as they arise by the borrower. A subsequent draw taken was reduced to $0 in 2020 on this commercial line of credit since its inception. The liability is recorded for the net drawn amount of this line, no further liability is recorded for the remaining line as to the guarantor’s obligation as the guarantor would have full recourse from all assets of its wholly-owned subsidiary. The Corporation maintains a $5,000,000 unsecured line of credit with a correspondent bank. The line of credit remains at full capacity at year-end. The Corporation has not been required to perform on any financial guarantees, and has not incurred any losses on its commitments, during the past three years. A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2022 2021 Commitments to extend credit $ 401,786 $ 365,320 Standby letters of credit 11,429 9,014

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIESThe Corporation is subject to claims and lawsuits which arise primarily in the ordinary course of business. Based on information presently available and advice received from legal counsel representing the Corporation in connection with any such claims and lawsuits, it is the opinion of management that the disposition or ultimate determination of any such claims and lawsuits will not have a material adverse effect on the consolidated financial position, consolidated results of operations or liquidity of the Corporation.

ACNB CORPORATION (PARENT COMPAN

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION STATEMENTS OF CONDITION December 31, In thousands 2022 2021 ASSETS Cash $ 18,263 $ 13,451 Investment in banking subsidiary 225,806 266,983 Investment in other subsidiaries 18,757 11,807 Securities and other assets 1,797 2,549 Receivable from banking subsidiary 1,508 1,197 Total Assets $ 266,131 $ 295,987 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ 21,000 $ 23,700 Other liabilities 89 173 Stockholders’ equity 245,042 272,114 Total Liabilities and Stockholders’ Equity $ 266,131 $ 295,987 STATEMENTS OF INCOME AND COMPREHENSIVE (LOSS) INCOME Years Ended December 31, In thousands 2022 2021 Dividends from banking subsidiary $ 9,117 $ 8,968 Gain on sale of securities 13 — Other income 519 554 9,649 9,522 Expenses 1,653 1,649 7,996 7,873 Income tax benefit 516 511 8,512 8,384 Equity in undistributed earnings of subsidiaries 27,240 19,450 Net Income $ 35,752 $ 27,834 Comprehensive (Loss) Income $ (12,715) $ 23,927 STATEMENTS OF CASH FLOWS Years Ended December 31, In thousands 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 35,752 $ 27,834 Equity in undistributed earnings of subsidiaries (27,240) (19,450) (Increase) Decrease in receivable from banking subsidiary (311) 54 Gain on sale of securities (13) — Gain (Loss) on equity securities 177 (468) Gain on sale of low-income housing partnership (421) — Other (308) 555 Net Cash Provided by Operating Activities 7,636 8,525 CASH FLOWS FROM INVESTING ACTIVITIES Return on investment from subsidiary 13,000 — Proceeds from sale of low-income housing partnership 421 — Proceeds from sale of equity securities 811 — Net Cash Used in Investing Activities 14,232 — CASH FLOWS USED IN FINANCING ACTIVITIES Proceeds from long-term debt — 15,000 Repayments on long-term debt (2,700) (6,329) Payment to repurchase common stock (6,681) (1,517) Proceeds from issuance of common stock 1,442 343 Dividends paid (9,117) (8,968) Net Cash Used in Financing Activities (17,056) (1,471) Net Increase (Decrease) in Cash and Cash Equivalents 4,812 7,054 CASH AND CASH EQUIVALENTS — BEGINNING 13,451 6,397 CASH AND CASH EQUIVALENTS — ENDING $ 18,263 $ 13,451

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLES On January 5, 2005, ACNB Corporation completed its acquisition of Russell Insurance Group, Inc. (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, ACNB Corporation completed its acquisition of New Windsor Bancorp Inc. (New Windsor) of Taneytown, Maryland. The acquisition of New Windsor resulted in goodwill of approximately $13,272,000 and generated $2,418,000 in core deposit intangibles. On January 11, 2020, ACNB Corporation completed its acquisition of Frederick County Bancorp, Inc. (FCBI) of Frederick, Maryland. The acquisition of FCBI resulted in good will of approximately $22,528,000 and generated $3,560,000 in core deposit intangibles. 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. There are no impairment losses associated with goodwill as of December 31, 2022 and 2021. Additionally, there are no accumulated impairment losses associated with goodwill as of December 31, 2022 and 2021. 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 to fifteen years. The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: 2022 2021 Dollars in thousands Gross Accumulated Amortization Gross Accumulated Amortization ACNB Insurance Services, Inc. amortized intangible assets $ 16,151 $ 8,177 $ 10,428 $ 7,448 New Windsor core deposit intangibles 2,418 1,872 2,418 1,627 FCBI core deposit intangibles 3,560 1,748 3,560 1,230 $ 22,129 $ 11,797 $ 16,406 $ 10,305 Amortization expense was $1,492,000 and $1,164,000 for the years ended December 31, 2022 and 2021, respectively. Amortization of the intangible assets for the five years subsequent to December 31, 2022, is expected to be as follows: Years Ending In thousands 2023 $ 1,419 2024 1,233 2025 1,104 2026 991 2027 846 Thereafter 4,739 $ 10,332

SEGMENT AND RELATED INFORMATION

SEGMENT AND RELATED INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT AND RELATED INFORMATION	SEGMENT AND RELATED INFORMATIONThe 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 2022 and 2021 is as follows: In thousands Banking Insurance Total 2022 Interest income and other income from external customers $ 101,240 $ 7,616 $ 108,856 Interest expense 3,591 33 3,624 Depreciation and amortization expense 2,995 801 3,796 Income before income taxes 43,639 1,312 44,951 Total assets 2,505,353 20,154 2,525,507 Capital expenditures 1,783 28 1,811 2021 Interest income and other income from external customers $ 95,007 $ 5,928 $ 100,935 Interest expense 6,915 — 6,915 Depreciation and amortization expense 3,069 372 3,441 Income before income taxes 34,099 920 35,019 Total assets 2,774,449 12,538 2,786,987 Capital expenditures 1,561 15 1,576

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION As of January 1, 2018, the Corporation adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) , as well as subsequent ASUs that modified ASC 606. The Company has elected to apply the ASU and all related ASUs using the cumulative effect approach. The implementation of the guidance had no material impact on the measurement or recognition of revenue of prior periods. The Corporation generally fully satisfies its performance obligations on its contracts with customers as services are rendered and the transaction prices are typically fixed; charged either on a periodic basis or based on activity. Because performance obligations are satisfied as services are rendered and the transaction prices are fixed, there is little judgment involved in applying Topic 606 that significantly affects the determination of the amount and timing of revenue from contracts with customers. Additional disclosures related to the Corporation’s largest sources of non-interest income within the consolidated statements of income that are subject to ASC 606 are as follows: Income from fiduciary, investment management and brokerage activities - ACNB Bank’s Trust & Investment Services, under the umbrella of ACNB Wealth Management, provides a wide range of financial services, including trust services for individuals, businesses and retirement funds. Other services include, but are not limited to, those related to testamentary trusts, life insurance trusts, charitable remainder trusts, guardianships, power of attorney, custodial accounts and investment management and advisor accounts. In addition, ACNB’s Wealth Management Department offers retail brokerage-services through a third party provider. Wealth Management clients are located primarily within the Corporation’s geographic markets. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statement since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $518,800,000 and $537,800,000 at December 31, 2022 and 2021, respectively. Income from fiduciary, investment management and brokerage activities are included in other income. The majority of trust services revenue is earned and collected monthly, with the amount determined based on the investment funds in each trust multiplied by a fee schedule for type of trust. Each trust has one integrated set of performance obligations so no allocation is required. The performance obligation is met by performing the identified fiduciary service. Successful performance is confirmed by ongoing internal and regulatory control, measurement is by valuing the trust assets at a monthly date to which a fee schedule is applied. Wealth management fees are contractually agreed with each customer, and fee levels vary based mainly on the size of assets under management. The costs of acquiring trust customers are incremental and recognized within non-interest expense in the consolidated statements of income. Service charges on deposit accounts - Deposits are included as liabilities in the consolidated balance sheets. Service charges on deposit accounts include: overdraft fees, which are charged when customers overdraw their accounts beyond available funds; automated teller machine (ATM) fees charged for withdrawals by deposit customers from other financial institutions’ ATMs; and a variety of other monthly or transactional fees for services provided to retail and business customers, mainly associated with checking accounts. All deposit liabilities are considered to have one-day terms and therefore related fees are recognized in income at the time when the services are provided to the customers. Incremental costs of obtaining deposit contracts are not significant and are recognized as expense when incurred within non-interest expense in the consolidated statements of income. Service charges on ATM and debit card transactions - The Corporation issues debit cards to consumer and business customers with checking, savings or money market deposit accounts. Debit card and ATM transactions are processed via electronic systems that involve several parties. The Corporation’s debit card and ATM transaction processing is executed via contractual arrangements with payment processing networks, a processor and a settlement bank. As described above, all deposit liabilities are considered to have one-day terms and therefore interchange revenue from customers’ use of their debit cards to initiate transactions are recognized in income at the time when the services are provided and related fees received in the Corporation’s deposit account with the settlement bank. Incremental costs associated with ATM and interchange processing are recognized as expense when incurred within non-interest expense in the consolidated statements of income. Other Fees and Other Income - Other fees and other income consists of safe deposit rents, money order fees, check cashing and cashiers’ check fees, wire transfer fees, letter of credit fees, check order income, and other miscellaneous fees. These fees are largely transaction-based; therefore, the Corporation’s performance obligation is satisfied and the resultant revenue is recognized at the point in time the service is rendered. Payments for transaction-based fees are generally received immediately or in the following month by a direct charge to a customer’s account.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and 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-six community banking offices, including seventeen community banking office locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania, and nine 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. On January 11, 2020, ACNB completed the acquisition of Frederick County Bancorp, Inc. (FCBI), a bank holding company based in Frederick, Maryland. In addition, Frederick County Bank, a Maryland state-chartered bank and FCBI’s wholly-owned subsidiary, merged with and into ACNB Bank. ACNB Bank now operates in the Frederick County, Maryland, market as “FCB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via the network of four community banking offices located in Frederick County, Maryland. On July 1, 2017, ACNB completed its acquisition of New Windsor Bancorp, Inc. (New Windsor) of Taneytown, Maryland. At the effective time of the acquisition, New Windsor merged with and into a wholly-owned subsidiary of ACNB, immediately followed by the merger of New Windsor State Bank (NWSB) with and into ACNB Bank. ACNB Bank now operates in the Carroll County, Maryland market as “NWSB Bank, A Division of ACNB Bank” and serves its marketplace with banking and wealth management services via the network of five community banking offices located in Carroll County, Maryland. On February 28, 2022, ACNB Insurance Services, Inc. completed the acquisition of the business and assets of Hockley & O’Donnell Insurance Agency, LLC, Gettysburg, PA. This insurance agency acquisition in Adams County, PA, leveraged the affiliation with ACNB Corporation and ACNB Bank in their headquarters market. On December 19, 2022, plans for ACNB Bank to rebrand its Maryland banking divisions were announced. Effective January 1, 2023, these divisions, NWSB Bank and FCB Bank, formally adopted the ACNB Bank name and brand identity in the counties of Carroll and Frederick in northern Maryland, respectively. The goal of this rebranding initiative is to eliminate customer confusion, especially for those who bank in multiple markets, and to provide future operating and cost efficiencies. Further, this step now fully aligns the brand of ACNB Bank with that of ACNB Insurance Services, Inc., which was rebranded effective January 1, 2022, to create enhanced synergies and market recognition throughout the Corporation’s footprint in southcentral Pennsylvania and northern Maryland. The Corporation’s primary sources of revenue are interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses.
Basis of Financial Statements	Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Wealth Management Department, including trust and retail brokerage, in an agency, fiduciary or retail brokerage capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Wealth Management Department amounted to $518,800,000 and $537,800,000 at December 31, 2022 and 2021, respectively. Income from fiduciary, investment management and brokerage activities are included in other income.
Subsequent Events	Subsequent Events The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2022, for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued.
Use of Estimates	Use of Estimates To prepare financial statements in conformity with U.S. generally accepted accounting principles (GAAP) management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses.
Cash Flows	Cash Flows Cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days. Net cash flows are reported for customer loan and deposit transactions, interest bearing deposits in other financial institutions, and federal funds purchased and repurchase agreements. Interest-Bearing Deposits in Other Financial Institutions
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. 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.
Loans Held for Sale	Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold.
Loans	Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Loan Losses	Allowance for Loan Losses 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 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 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; • nature and volume of the portfolio and terms of loans; • experience, ability and depth of lending management and staff; • volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • 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.
Concentrations of Credit Risk	Concentration of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $434,057,000, or 28.2%, of total loans at December 31, 2022. These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general.
Acquired Loans	Acquired Loans Acquired loans (impaired and non-impaired) are initially recorded at their acquisition-date fair values. 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. After acquisition, losses are recognized by an increase in the allowance for loan losses.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Premises and Equipment	Premises and EquipmentLand is carried at cost. Buildings, furniture, fixtures, equipment and leasehold improvements are carried at cost, less accumulated depreciation. Depreciation is computed principally by the straight-line method over the assets’ estimated useful lives. Normally, a building’s useful life is 40 years, except for building remodels and additions, which are depreciated over fifteen years. Bank equipment, including furniture and fixtures, is normally depreciated over five - fifteen years depending upon the nature of the purchase. Maintenance and normal repairs are charged to expense when incurred while major additions and improvements are capitalized. Gains and losses on disposals are reflected in current operations. Amortization of leasehold improvements is computed by straight line over the shorter of the assets’ useful life or the related lease term.
Restricted Investment in Bank Stocks	Restricted Investment in Bank Stocks Restricted investment in bank stocks, which represents required investments in the common stock of correspondent banks, is carried at cost as of December 31, 2022 and 2021, and consists of common stock in the Atlantic Central Bankers Bank, Community Bankers Bank and Federal Home Loan Bank (FHLB). Management evaluates the restricted investment in bank stocks for impairment in accordance with Accounting Standard Codification (ASC) Topic 942, Financial Services—Depository and Lending. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the correspondent bank as compared to the capital stock amount for the correspondent bank and the length of time this situation has persisted, (2) commitments by the correspondent bank to make payments required by law or regulation and the level of such payments in relation to the operating performance of the correspondent bank, (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the correspondent bank, and (4) the liquidity position of the correspondent bank.
Bank-Owned Life Insurance	Bank-Owned Life Insurance The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. To fund the benefits under these plans, the Bank is the owner of single premium life insurance policies on participants in the nonqualified retirement plans. Investment in bank-owned life insurance policies was used to finance the nonqualified compensation plans and provide tax-exempt income to the Corporation. ASC Topic 715, Compensation—Retirement Benefits , requires a liability to be recorded during the service period when a split-dollar life insurance agreement continues after participants’ employment or retirement. The required accrued liability is based on either the post-employment benefit cost for continuing life insurance or based on the future death benefit depending on the contractual terms of the underlying agreement. The Corporation’s liability is based on the post-employment benefit cost for continuing life insurance. The Corporation incurred approximately $81,000 and $86,000 of expense in 2022 and 2021, respectively, related to these benefits.
Investments in Low-Income Housing Partnerships	Investments in Low-Income Housing Partnerships The Corporation’s investments in low-income housing partnerships are accounted for using the “equity method” prescribed by ASC Topic 323, Investments — Equity Method . In accordance with ASC Topic 740, Income Taxes , tax credits are recognized as they become available. Any residual loss is amortized as the tax credits are received.
Goodwill and Intangible Assets	Goodwill and Intangible Assets The Corporation accounts for its acquisitions using the acquisition accounting method required by ASC Topic 805, Business Combinations. Acquisition accounting requires the total purchase price to be allocated to the estimated fair values of assets and liabilities acquired, including certain intangible assets that must be recognized. Generally, this results in a residual amount in excess of the net fair values, which is recorded as goodwill. ASC Topic 350, Intangibles—Goodwill and Other, requires that goodwill is not amortized to expense, but rather that it be assessed or tested for impairment at least annually. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Corporation did not identify any impairment on ACNB Insurance Services, Inc.’s outstanding goodwill from its most recent testing, which was performed as of October 1, 2022. The Corporation did not identify any impairment on the Bank’s outstanding goodwill from its most recent qualitative assessment, which was completed as of December 31, 2022. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Other acquired intangible assets that have finite lives, such as core deposit intangibles, customer relationship intangibles and renewal lists, are amortized over their estimated useful lives and subject to periodic impairment testing. Core deposit intangibles are primarily amortized over ten years using accelerated methods. Customer renewal lists are amortized using the straight line method over their estimated useful lives which range from eight
Foreclosed Assets	Foreclosed AssetsAssets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value, less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are adjusted to the fair value, less costs to sell as necessary. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from foreclosed assets.
Income Taxes	Income Taxes The Corporation accounts for income taxes in accordance with income tax accounting guidance ASC Topic 740, Income Taxes . Current income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Corporation determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Corporation accounts for uncertain tax positions if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more-likely-than-not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. The Corporation recognizes interest and penalties on income taxes, if any, as a component of income tax expense.
Retirement Plan	Retirement Plan Pension expense is the net of service and interest cost, return on plan assets and amortization of gains and losses not immediately recognized. Employee 401(k) and profit sharing plan expense is the amount of matching contributions. Deferred compensation and supplemental retirement plan expense allocates the benefits over years of service.
Stock-based Compensation	Stock-based Compensation The ACNB Corporation 2009 Restricted Stock plan expired by its own terms after 10 years on February 24, 2019. The purpose of this plan was to provide employees and directors of the Bank who have responsibility for its growth with additional incentives by allowing them to acquire ownership in the Corporation and, thereby, encouraging them to contribute to the success of the Corporation. As of December 31, 2022, 25,945 shares were issued under the plan and all shares are fully vested. No further shares may be issued under this restricted stock plan. On May 1, 2018, stockholders approved and ratified the ACNB Corporation 2018 Omnibus Stock Incentive Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of December 31, 2022, 57,522 shares were issued under this plan, of which 44,154 are fully vested and the remaining 13,368 will vest over the next one year.
Net Income per Share	Net Income per Share The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 8,623,012 and 8,714,926 weighted average shares of common stock outstanding for 2022 and 2021, respectively. All outstanding unvested restricted stock awards that contain rights to nonforfeitable dividends are considered participating for this calculation.
Advertising Costs	Advertising Costs Costs of advertising, which are included in marketing expenses, are expensed when incurred.
Off-Balance Sheet Credit-Related Financial Instruments	Off-Balance Sheet Credit-Related Financial Instruments In the ordinary course of business, the Corporation has entered into commitments to extend credit, including commitments under commercial lines of credit, and standby letters of credit. Such financial instruments are recorded when they are funded.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive Income (Loss) consists of net income and other comprehensive income. Other comprehensive income includes unrealized gains and losses on securities available for sale and unrealized gains and losses on changes in funded status of the pension plan which are also recognized as separate components of equity. The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated Ending Balance — December 31, 2021 $ (3,474) $ (6,071) $ (9,545) December 31, 2022 Beginning balance $ (3,474) $ (6,071) $ (9,545) Amounts reclassified from accumulated other comprehensive loss, net of tax Unrealized gain on available for sale securities, net of tax (50,192) — (50,192) Realized losses on securities, net of tax 193 — 193 Amortization of unrealized losses on securities transferred to held to maturity, net of tax 739 — 739 Amortization of pension net loss, transition liability and prior service cost, net of tax — 317 317 Unrecognized pension net gain, net of tax — 476 476 Net current period other comprehensive (loss) income (49,260) 793 (48,467) Ending Balance $ (52,734) $ (5,278) $ (58,012)
Loss Contingencies	Loss ContingenciesLoss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated. Management does not believe there are such matters that will have a material effect on the financial statements.
Restrictions on Cash	Restrictions on CashCash on hand or on deposit with the Federal Reserve Bank was required to meet regulatory reserve and clearing requirements.
Dividend Restriction	Dividend Restriction Banking regulations require maintaining certain capital levels and may limit the dividends paid by the bank to the holding company or by the holding company to shareholders.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in Note L — “Fair Value Measurements”.
Segment Reporting	Segment Reporting While the Corporation monitors the revenue streams of the various products and services, operations are managed and financial performance is evaluated on a Corporate-wide basis. Segment determination also considered organizational structure and is consistent with the presentation of financial information to the chief operation decision maker to evaluate segment performance, develop strategy, and allocate resources. The Corporation’s chief operating decision maker is the Board of Directors. Management has determined that the Corporation has two reportable segments consisting of Banking and Insurance. Operating segments are aggregated into one as operating results for all segments are similar. Accordingly, all of the financial service operations are considered by management to be aggregated in one reportable operating segment. Please refer to Note S — “Segment and Related Information” for a discussion of insurance operations.
New Accounting Pronouncements	New Accounting Pronouncements ASU 2016-13 In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 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 purchased 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. The Corporation is continuing to conduct model comparisons and finalized policy and control framework over the adoption process. 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. ASU 2020-04 In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) . The ASU provided 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. Furthermore, in December 2022, the FASB issued ASU 2022-06, Deferral of the Sunset Date of Reference Rate Reform (Topic 848). This ASU extends the sunset date of ASC Topic 848 (Reference Rate Reform) to December 31, 2024, in response to the United Kingdom’s Financial Conduct Authority (FCA) extension of the intended cessation date of LIBOR in the United States. The Corporation evaluated the impact of this standard, and believes that its adoption will not have a material impact on the Corporation’s consolidated financial condition or results of operations. ASU 2022-02 In March 2022, the FASB issued ASU 2022-02, Financial Instruments—Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. ASU 2022-02 made certain targeted amendments specific to troubled debt restructurings (TDRs) by creditors and vintage disclosure related to gross write-offs. Upon adoption, the Corporation will be required to apply the loan and refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan, rather than applying the recognition and measurement guidance for TDRs. The ASU also requires companies to disclose current-period gross write-offs by year of origination for financing receivables and net investment in leases within scope of Subtopic 326-20. ASU 2022-02 is effective March 31, 2023, for entities that have adopted ASU 2016-13, otherwise effective date is the same as ASU 2016-13 . The Corporation’s current plan is to adopt ASU 2016-13 January 1, 2023 and will simultaneously implement ASU 2022-02.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule Of Components Of The Accumulated Other Comprehensive Loss, Net Of Taxes	The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Pension Accumulated Ending Balance — December 31, 2021 $ (3,474) $ (6,071) $ (9,545) December 31, 2022 Beginning balance $ (3,474) $ (6,071) $ (9,545) Amounts reclassified from accumulated other comprehensive loss, net of tax Unrealized gain on available for sale securities, net of tax (50,192) — (50,192) Realized losses on securities, net of tax 193 — 193 Amortization of unrealized losses on securities transferred to held to maturity, net of tax 739 — 739 Amortization of pension net loss, transition liability and prior service cost, net of tax — 317 317 Unrecognized pension net gain, net of tax — 476 476 Net current period other comprehensive (loss) income (49,260) 793 (48,467) Ending Balance $ (52,734) $ (5,278) $ (58,012)

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Unrealized Gain (Loss) on Investments	Amortized cost and fair value of securities at December 31, 2022 and 2021, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE December 31, 2022 U.S. Government and agencies $ 241,467 $ — $ 30,468 $ 210,999 Mortgage-backed securities, residential 327,535 342 32,159 295,718 State and municipal 15,235 196 196 15,235 Corporate bonds 33,404 15 1,817 31,602 $ 617,641 $ 553 $ 64,640 $ 553,554 December 31, 2021 U.S. Government and agencies $ 249,463 $ 503 $ 4,925 $ 245,041 Mortgage-backed securities, residential 133,697 1,562 1,763 133,496 State and municipal 44,547 315 251 44,611 Corporate bonds 13,858 164 72 13,950 $ 441,565 $ 2,544 $ 7,011 $ 437,098 Amortized Gross Gross Fair SECURITIES HELD TO MATURITY December 31, 2022 Mortgage-backed securities, residential $ 3,279 $ — $ 194 $ 3,085 State and municipal 61,698 — 6,705 54,993 $ 64,977 $ — $ 6,899 $ 58,078 December 31, 2021 Mortgage-backed securities, residential $ 6,454 $ 198 $ — $ 6,652 $ 6,454 $ 198 $ — $ 6,652 Fair value of equity securities with readily determinable fair values at December 31, 2022 and 2021, are as follows: In thousands Fair Value at January 1, 2022 Purchases Sales Gains Losses Fair Value at December 31, 2022 December 31, 2022 CRA Mutual Fund $ 1,036 $ — $ — $ — $ 121 $ 915 Canapi Ventures SBIC Fund — 206 — — — 206 Stock in other banks 1,573 — 811 13 177 598 $ 2,609 $ 206 $ 811 $ 13 $ 298 $ 1,719 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 Loss on Investments	The following table shows the Corporation’s investments’ gross unrealized and unrecognized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2022 and 2021: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE December 31, 2022 U.S. Government and agencies $ 25,426 $ 1,461 $ 185,573 $ 29,007 $ 210,999 $ 30,468 Mortgage-backed securities, residential 221,249 19,362 63,145 12,797 284,394 32,159 State and municipal 6,229 196 — — 6,229 196 Corporate bonds 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 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 bonds 5,790 72 — — 5,790 72 $ 281,155 $ 5,328 $ 44,147 $ 1,683 $ 325,302 $ 7,011 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY December 31, 2022 Mortgage-backed securities, residential $ 3,085 $ 194 $ — $ — $ 3,085 $ 194 State and municipal 38,086 3,875 16,907 2,830 54,993 6,705 $ 41,171 $ 4,069 $ 16,907 $ 2,830 $ 58,078 $ 6,899 December 31, 2021 Mortgage-backed security, residential $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ — $ —
Investments Classified by Contractual Maturity Date	Amortized cost and fair value at December 31, 2022, by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 11,012 $ 10,876 $ 285 $ 283 Over 1 year through 5 years 165,837 149,826 377 356 Over 5 years through 10 years 92,955 77,710 16,437 15,248 Over 10 years 20,302 19,424 44,599 39,106 Mortgage-backed securities, residential 327,535 295,718 3,279 3,085 $ 617,641 $ 553,554 $ 64,977 $ 58,078

LOANS AND ALLOWANCE FOR LOAN _2

LOANS AND ALLOWANCE FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating	The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2022 and 2021: In thousands Pass Special Substandard Doubtful Total December 31, 2022 Originated Loans Commercial and industrial $ 145,691 $ 3,239 $ 1,225 $ — $ 150,155 Commercial real estate 604,315 23,773 5,352 — 633,440 Commercial real estate construction 73,538 1,562 — — 75,100 Residential mortgage 323,121 3,469 73 — 326,663 Home equity lines of credit 70,669 675 — — 71,344 Consumer 10,723 — — — 10,723 Total Originated Loans 1,228,057 32,718 6,650 — 1,267,425 Acquired Loans Commercial and industrial 27,746 796 65 — 28,607 Commercial real estate 182,396 5,767 202 — 188,365 Commercial real estate construction 5,114 256 — — 5,370 Residential mortgage 32,960 2,334 141 — 35,435 Home equity lines of credit 12,375 37 385 — 12,797 Consumer 611 — — — 611 Total Acquired Loans 261,202 9,190 793 — 271,185 Total Loans Commercial and industrial 173,437 4,035 1,290 — 178,762 Commercial real estate 786,711 29,540 5,554 — 821,805 Commercial real estate construction 78,652 1,818 — — 80,470 Residential mortgage 356,081 5,803 214 — 362,098 Home equity lines of credit 83,044 712 385 — 84,141 Consumer 11,334 — — — 11,334 Total Loans $ 1,489,259 $ 41,908 $ 7,443 $ — $ 1,538,610 In thousands Pass Special 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 Year Ended December 31, 2022 Year Ended December 31, 2021 Balance at beginning of period $ 435 $ 596 Acquisitions of impaired loans — — Reclassification from non-accretable differences 642 253 Accretion to loan interest income (644) (414) Balance at end of period $ 433 $ 435
Impaired Loans By Loan Portfolio Class	The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2022 and 2021: Impaired Loans with Allowance Impaired Loans with In thousands Recorded Unpaid Related Recorded Unpaid December 31, 2022 Commercial and industrial $ 781 $ 781 $ 628 $ — $ — Commercial real estate 350 350 192 4,984 4,984 Commercial real estate construction — — — — — Residential mortgage — — — — — Home equity lines of credit — — — — — Total $ 1,131 $ 1,131 $ 820 $ 4,984 $ 4,984 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 — — — — — Total $ 2,316 $ 2,316 $ 1,455 $ 6,747 $ 7,717
Average Of Impaired Loans And Related Interest 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 as of December 31, 2022 and 2021: Impaired Loans with Impaired Loans with In thousands Average Interest Average Interest December 31, 2022 Commercial and industrial $ 991 $ — $ 2 $ — Commercial real estate 856 — 5,566 589 Commercial real estate construction — — — — Residential mortgage — — — — Home equity lines of credit — — — — Total $ 1,847 $ — $ 5,568 $ 589 December 31, 2021 Commercial and industrial $ 1,888 $ — $ 7 $ — Commercial real estate 1,468 181 6,673 20 Commercial real estate construction — 2 123 — Residential mortgage — — 60 — Home equity lines of credit — — — — Total $ 3,356 $ 183 $ 6,863 $ 20
Nonaccrual Loans By Classes Of The Loan Portfolio	The following table presents nonaccrual loans by loan portfolio class as of December 31, 2022 and 2021, the table below excludes $735,000 and $4.6 million, respectively, in purchase credit impaired loans, net of unamortized fair value adjustments: In thousands 2022 2021 Commercial and industrial $ 781 $ 1,487 Commercial real estate 1,873 4,002 Commercial real estate construction — — Residential mortgage — — Home equity lines of credit — — Total $ 2,654 $ 5,489
Loan Portfolio Summarized By The Past Due Status	The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2022 and 2021: In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due Current Total Loans Loans December 31, 2022 Originated Loans Commercial and industrial $ 257 $ — $ 162 $ 419 $ 149,736 $ 150,155 $ — Commercial real estate 1,809 — 255 2,064 631,376 633,440 — Commercial real estate construction 24 — — 24 75,076 75,100 — Residential mortgage 1,846 734 330 2,910 323,753 326,663 330 Home equity lines of credit 245 117 49 411 70,933 71,344 49 Consumer 150 80 — 230 10,493 10,723 — Total originated loans 4,331 931 796 6,058 1,261,367 1,267,425 379 Acquired Loans Commercial and industrial 30 — — 30 28,577 28,607 — Commercial real estate 217 350 — 567 187,798 188,365 — Commercial real estate construction — — — — 5,370 5,370 — Residential mortgage 1,123 236 375 1,734 33,701 35,435 375 Home equity lines of credit 193 — 449 642 12,155 12,797 449 Consumer 5 — — 5 606 611 — Total acquired loans 1,568 586 824 2,978 268,207 271,185 824 Total Loans Commercial and industrial 287 — 162 449 178,313 178,762 — Commercial real estate 2,026 350 255 2,631 819,174 821,805 — Commercial real estate construction 24 — — 24 80,446 80,470 — Residential mortgage 2,969 970 705 4,644 357,454 362,098 705 Home equity lines of credit 438 117 498 1,053 83,088 84,141 498 Consumer 155 80 — 235 11,099 11,334 — Total Loans $ 5,899 $ 1,517 $ 1,620 $ 9,036 $ 1,529,574 $ 1,538,610 $ 1,203 In thousands 30-59 Days 60-89 Days >90 Days Past Due Total Past Due 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
Allowance For Loan Losses And Recorded Investment In Financing Receivables	The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total December 31, 2022 Allowance for loan losses Beginning balance- January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (238) (831) — (3) (33) (181) — (1,286) Recoveries 58 — — 5 22 29 — 114 Provisions (credits) (148) 131 384 (208) (143) 120 (136) — Ending balance- December 31, 2022 $ 2,848 $ 10,016 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,861 Ending balance: individually evaluated for impairment $ 628 $ 192 $ — $ — $ — $ — $ — $ 820 Ending balance: collectively evaluated for impairment $ 2,220 $ 9,824 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,041 Loans receivables Ending balance $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ — $ 1,538,610 Ending balance: individually evaluated for impairment $ 781 $ 5,334 $ — $ — $ — $ — $ — $ 6,115 Ending balance: collectively evaluated for impairment $ 177,981 $ 816,471 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ — $ 1,532,495 December 31, 2021 Allowance for loan losses Beginning balance- January 1, 2021 $ 4,037 $ 9,569 $ 503 $ 3,395 $ 693 $ 648 $ 1,381 $ 20,226 Charge-offs (1,176) — — — (22) (120) — (1,318) Recoveries 43 — — — — 32 — 75 Provisions 272 1,147 113 (160) (170) (152) (1,000) 50 Ending balance- December 31, 2021 $ 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 receivables 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

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Premises and equipment	Premises and equipment at December 31 were as follows: In thousands 2022 2021 Land $ 5,418 $ 6,953 Buildings and improvements 32,515 33,139 Furniture and equipment 14,598 16,781 Construction in process 8 888 52,539 57,761 Accumulated depreciation (25,486) (26,781) $ 27,053 $ 30,980

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2022
Interest-Bearing Deposit Liabilities [Abstract]
Schedule Of Deposits	Deposits were comprised of the following as of December 31: In thousands 2022 2021 Non-interest bearing demand $ 595,049 $ 623,360 Interest bearing demand 365,034 320,597 Savings 945,762 1,052,380 Time certificates of deposit of $250,000 or less 241,562 322,855 Time certificates of deposit greater than $250,000 51,568 107,197 $ 2,198,975 $ 2,426,389
Schedule Of Maturities Of Time Certificates Of Deposits	Scheduled maturities of time certificates of deposit at December 31, 2022, were as follows: Years Ending In thousands 2023 $ 218,193 2024 47,457 2025 15,665 2026 7,138 2027 4,660 Thereafter 17 $ 293,130

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Supplemental Balance Sheet Information	The following right-of-use assets and lease liabilities are reported within the consolidated statements of condition as follows: In thousands December 31, 2022 Operating Leases: Right of use assets $ 3,162 Lease liabilities 3,162 In thousands December 31, 2021 Operating Leases: Right of use assets $ 3,270 Lease liabilities 3,270 Supplemental balance sheet information related to leases was as follows for the year ended December 31, 2022: Operating Leases: Weighted average remaining lease term 5.0 years Weighted average discount rate 5.42 %
Future Minimum Rental Payments	The following summarizes the remaining scheduled future minimum lease payments for operating leases as of December 31, 2022: Years Ending In thousands 2023 $ 953 2024 957 2025 917 2026 746 2027 441 Thereafter 779 Total minimum lease payments 4,793 Less: Amount representing interest (1) 1,631 Present value of net minimum lease payments $ 3,162 _______________________________ (1) Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate.

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Debt	Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2022 2021 Dollars in thousands Amount Rate Amount Rate Securities sold under repurchase agreements $ 41,954 0.12 % $ 35,202 0.12 %
Offsetting Liabilities	The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2022 and 2021: Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2022 Repurchase agreements Commercial customers and government entities (a) $ 41,954 $ — $ 41,954 $ (41,954) $ — $ — December 31, 2021 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202) $ — $ — _______________________________ (a) As of December 31, 2022 and 2021, the fair value of securities pledged in connection with repurchase agreements was $52,157,000 and $46,160,000, respectively.
Schedule of Maturities of Long-term Debt	A summary of long-term debt as of December 31 is as follows: 2022 2021 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2022 $ — — % $ 11,000 2.69 % Loan payable variable rate — — % 2,700 3.32 % Trust preferred subordinated debt 6,000 3.21 % 6,000 1.69 % Subordinated debt 15,000 4.00 % 15,000 4.00 % $ 21,000 3.78 % $ 34,700 2.69 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of income tax expense for the years ended December 31, 2022 and 2021, are as follows: In thousands 2022 2021 Federal: Current $ 7,461 $ 6,189 Deferred 592 24 8,053 6,213 State: Current 1,259 949 Deferred (113) 23 1,146 972 $ 9,199 $ 7,185
Schedule of Reconciliations of the Statutory Federal Income Tax	Reconciliations of the statutory federal income tax to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2022 and 2021, are as follows: Percentage of Income 2022 2021 Federal income tax at statutory rate 21.0 % 21.0 % State income taxes, net of federal benefit 1.8 % 2.2 % Tax-exempt income (1.1) % (1.1) % Earnings on investment in bank-owned life insurance (0.7) % (0.9) % Tax credit benefits (0.6) % (0.8) % Reduction of federal tax rate — % — % Other 0.1 % 0.1 % 20.5 % 20.5 %
Components of Deferred Tax Assets and Liabilities	Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2022 2021 Deferred tax assets: Allowance for loan losses $ 4,128 $ 4,336 Available for sale securities 15,210 1,017 Accrued deferred compensation 1,064 1,126 Lease liability 731 — Pension 1,608 1,714 Deferred loan fees — 203 Other-than-temporary impairment — 43 Nonaccrual interest 792 590 Deferred director fees 978 844 Purchase accounting 149 (1,112) Other 719 1,719 25,379 10,480 Deferred tax liabilities: Deferred loan fees 66 — Accumulated depreciation 208 354 Prepaid benefit cost 4,571 4,148 Right of use asset 731 — Prepaid expenses 179 131 Goodwill/intangibles 1,462 1,333 7,217 5,966 Net Deferred Tax Asset included in Other Assets $ 18,162 $ 4,514

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis	For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at December 31, 2022 and 2021, are as follows: Fair Value Measurements at December 31, 2022 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 210,999 $ — $ 210,999 $ — Mortgage-backed securities, residential 295,718 — 295,718 — State and municipal 15,235 — 15,235 — Corporate bonds 31,602 — 31,602 — Total securities available for sale Recurring $ 553,554 $ — $ 553,554 $ — Equity securities with readily determinable fair values Recurring $ 1,719 $ 1,719 $ — $ — Collateral dependent impaired loans Non-recurring $ 3,773 $ — $ — $ 3,773 Fair Value Measurements at 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 Non-recurring $ 5,275 $ — $ — $ 5,275
Fair Value Inputs, Assets, Quantitative Information	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average December 31, 2022 Impaired loans $ 3,773 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (48) % December 31, 2021 Impaired loans $ 5,275 Appraisal of collateral(1) Appraisal adjustments(2) (10) – (50)% (50) % _______________________________ (1) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal.
Fair Value, by Balance Sheet Grouping	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2022: December 31, 2022 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 40,067 $ 40,067 $ 6,977 $ 33,090 $ — Interest-bearing deposits with banks 128,094 128,094 128,094 — — Equity securities with readily determinable fair values 1,719 1,719 1,719 — — Debt securities available for sale 553,554 553,554 — 553,554 — Securities held to maturity 64,977 58,078 — 58,078 — Loans held for sale 123 123 — 123 — Loans, less allowance for loan losses 1,520,749 1,458,556 — — 1,458,556 Accrued interest receivable 6,915 6,915 — 6,915 — Restricted investment in bank stocks 1,629 1,629 — 1,629 — Financial liabilities: Demand deposits and savings 1,905,845 1,905,845 — 1,905,845 — Time deposits 293,130 276,182 — 276,182 — Short-term borrowings 41,954 41,954 — 41,954 — Long-term borrowings — — — — — Trust preferred and subordinated debt 21,000 18,648 — 18,648 — Accrued interest payable 51 51 — 51 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 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 with banks 695,219 695,219 695,219 — — Equity securities with readily determinable fair values 2,609 2,609 2,609 — — Debt securities available for sale 437,098 437,098 — 437,098 — 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 and subordinated debt 21,000 19,991 — 19,991 — Accrued interest payable 109 109 — 109 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2022
Postemployment Benefits [Abstract]
Schedule of Benefit Plan Funded Status	A measurement date of December 31 has been used for the fiscal years ended December 31, 2022 and 2021. In thousands 2022 2021 Change in benefit obligation: Benefit obligation at beginning of year $ 39,123 $ 39,412 Service cost 777 879 Interest cost 1,052 945 Actuarial loss (9,141) (660) Benefits paid (1,585) (1,453) Projected benefit obligation at end of year 30,226 39,123 Change in plan assets: Fair value of plan assets at beginning of year 50,218 45,337 Actual return on plan assets (5,514) 6,334 Employer contribution — — Benefits paid (1,585) (1,453) Fair value of plan assets at end of year 43,119 50,218 Funded Status, included in other assets $ 12,893 $ 11,095 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 6,887 $ 7,785 Prior service cost — — Total included in accumulated other comprehensive loss (pretax) $ 6,887 $ 7,785
Components Of Net Periodic Benefit Costs (Income)	The components of net periodic benefit (income) cost related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2022 2021 Components of net periodic benefit cost (income): Service cost $ 777 $ 879 Interest cost 1,052 945 Expected return on plan assets (3,136) (2,814) Recognized net actuarial loss 407 1,255 Amortization of prior service cost — — Net Periodic Benefit (Income) Cost (900) 265 Net loss (491) (4,181) Amortization of net loss (407) (1,255) Amortization of prior service cost — — Total recognized in other comprehensive loss (income) $ (898) $ (5,436) Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss $ (1,798) $ (5,171)
Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit Cost (Income)	For the years ended December 31, 2022 and 2021, the assumptions used to determine the benefit obligation are as follows: 2022 2021 Discount rate 5.10 % 2.75 % Rate of compensation increase 3.50 % 3.50 % The discount rate assumption used to determine the benefit obligation increased since last year. This change results in a decrease in the benefit obligation. For the years ended December 31, 2022 and 2021, the assumptions used to determine the net periodic benefit cost (income) are as follows: 2022 2021 Discount rate 2.75 % 2.45 % Expected long-term rate of return on plan assets 6.75 % 6.75 % Rate of compensation increase 3.50 % 3.50 %
Schedule of Accumulated and Projected Benefit Obligations	The Corporation’s comparison of obligations to plan assets at December 31, 2022 and 2021 are as follows: In thousands 2022 2021 Projected benefit obligation $ 30,226 $ 39,123 Accumulated benefit obligation 29,150 37,159 Fair value of plan assets at measurement date 43,119 50,218
Future Benefit Payments	Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2023 $ 1,920 2024 1,970 2025 2,010 2026 2,030 2027 2,020 2028 - 2032 10,440
Pension Plan Weighted-Average Assets' Allocations	The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2022 and 2021, are as follows: 2022 2021 Equity securities 46 % 65 % Debt securities 49 % 31 % Real property 5 % 4 % 100 % 100 %
Fair Value Measurements	Fair value measurements at December 31, 2022, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 19,749 $ 3,339 $ 16,410 $ — Debt securities 21,228 — 21,228 — Real estate 2,142 — 2,142 — Fair value measurements at December 31, 2021, are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 32,909 $ 2,543 $ 30,366 $ — Debt securities 15,441 — 15,441 — Real estate 1,868 — 1,868 —

STOCKHOLDERS' EQUITY AND REGU_2

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2022
Broker-Dealer, Net Capital Requirement, SEC Regulation [Abstract]
The Actual and Required Capital Amounts and Ratios	The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy To be Well Dollars in thousands Amount Ratio Amount (1) Ratio (1) Amount Ratio CORPORATION As of December 31, 2022 Tier 1 leverage ratio (to average assets) $ 258,468 9.91 % $ ≥104,372 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 252,468 15.00 ≥75,733 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 258,468 15.36 ≥100,978 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 291,421 17.32 ≥134,637 ≥8.0 N/A N/A As of December 31, 2021 Tier 1 leverage ratio (to average assets) $ 249,574 8.91 % $ ≥112,027 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 243,574 16.08 ≥68,174 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 249,574 16.47 ≥90,899 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 283,511 18.71 ≥121,199 ≥8.0 N/A N/A BANK As of December 31, 2022 Tier 1 leverage ratio (to average assets) $ 246,184 9.50 % $ ≥103,690 ≥4.0% $ ≥ 129,612 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 246,184 14.68 ≥75,441 ≥4.5 ≥108,971 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 246,184 14.68 ≥100,588 ≥6.0 ≥134,118 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 264,137 15.76 ≥134,118 ≥8.0 ≥167,647 ≥10.0 As of December 31, 2021 Tier 1 leverage ratio (to average assets) $ 246,259 8.81 % $ ≥111,766 ≥4.0% $ ≥139,708 ≥5.0 % Common Tier 1 risk-based capital ratio (to risk-weighted assets) 246,259 16.32 ≥67,906 ≥4.5 ≥98,086 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 246,259 16.32 ≥90,541 ≥6.0 ≥120,722 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 265,126 17.57 ≥120,722 ≥8.0 ≥150,902 ≥10.0 _______________________________ (1) Amounts and ratios do not include capital conservation buffer.

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks	A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2022 2021 Commitments to extend credit $ 401,786 $ 365,320 Standby letters of credit 11,429 9,014

ACNB CORPORATION (PARENT COMP_2

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Disclosure [Abstract]
Statements of Condition	December 31, In thousands 2022 2021 ASSETS Cash $ 18,263 $ 13,451 Investment in banking subsidiary 225,806 266,983 Investment in other subsidiaries 18,757 11,807 Securities and other assets 1,797 2,549 Receivable from banking subsidiary 1,508 1,197 Total Assets $ 266,131 $ 295,987 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ 21,000 $ 23,700 Other liabilities 89 173 Stockholders’ equity 245,042 272,114 Total Liabilities and Stockholders’ Equity $ 266,131 $ 295,987
Statements of Income	Years Ended December 31, In thousands 2022 2021 Dividends from banking subsidiary $ 9,117 $ 8,968 Gain on sale of securities 13 — Other income 519 554 9,649 9,522 Expenses 1,653 1,649 7,996 7,873 Income tax benefit 516 511 8,512 8,384 Equity in undistributed earnings of subsidiaries 27,240 19,450 Net Income $ 35,752 $ 27,834 Comprehensive (Loss) Income $ (12,715) $ 23,927
Statements of Cash Flows	Years Ended December 31, In thousands 2022 2021 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 35,752 $ 27,834 Equity in undistributed earnings of subsidiaries (27,240) (19,450) (Increase) Decrease in receivable from banking subsidiary (311) 54 Gain on sale of securities (13) — Gain (Loss) on equity securities 177 (468) Gain on sale of low-income housing partnership (421) — Other (308) 555 Net Cash Provided by Operating Activities 7,636 8,525 CASH FLOWS FROM INVESTING ACTIVITIES Return on investment from subsidiary 13,000 — Proceeds from sale of low-income housing partnership 421 — Proceeds from sale of equity securities 811 — Net Cash Used in Investing Activities 14,232 — CASH FLOWS USED IN FINANCING ACTIVITIES Proceeds from long-term debt — 15,000 Repayments on long-term debt (2,700) (6,329) Payment to repurchase common stock (6,681) (1,517) Proceeds from issuance of common stock 1,442 343 Dividends paid (9,117) (8,968) Net Cash Used in Financing Activities (17,056) (1,471) Net Increase (Decrease) in Cash and Cash Equivalents 4,812 7,054 CASH AND CASH EQUIVALENTS — BEGINNING 13,451 6,397 CASH AND CASH EQUIVALENTS — ENDING $ 18,263 $ 13,451

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Carrying Value And Accumulated Amortization Of The Intangible Assets (RIG Customer Lists and New Windsor Core Deposit Intangibles)	The carrying value and accumulated amortization of the intangible assets and core deposit intangibles are as follows: 2022 2021 Dollars in thousands Gross Accumulated Amortization Gross Accumulated Amortization ACNB Insurance Services, Inc. amortized intangible assets $ 16,151 $ 8,177 $ 10,428 $ 7,448 New Windsor core deposit intangibles 2,418 1,872 2,418 1,627 FCBI core deposit intangibles 3,560 1,748 3,560 1,230 $ 22,129 $ 11,797 $ 16,406 $ 10,305
Expected Amortization Expense	Amortization of the intangible assets for the five years subsequent to December 31, 2022, is expected to be as follows: Years Ending In thousands 2023 $ 1,419 2024 1,233 2025 1,104 2026 991 2027 846 Thereafter 4,739 $ 10,332

SEGMENT AND RELATED INFORMATI_2

SEGMENT AND RELATED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Information	Segment information for 2022 and 2021 is as follows: In thousands Banking Insurance Total 2022 Interest income and other income from external customers $ 101,240 $ 7,616 $ 108,856 Interest expense 3,591 33 3,624 Depreciation and amortization expense 2,995 801 3,796 Income before income taxes 43,639 1,312 44,951 Total assets 2,505,353 20,154 2,525,507 Capital expenditures 1,783 28 1,811 2021 Interest income and other income from external customers $ 95,007 $ 5,928 $ 100,935 Interest expense 6,915 — 6,915 Depreciation and amortization expense 3,069 372 3,441 Income before income taxes 34,099 920 35,019 Total assets 2,774,449 12,538 2,786,987 Capital expenditures 1,561 15 1,576

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)		12 Months Ended
	Feb. 24, 2019	Dec. 31, 2022 USD ($) bank shares	Dec. 31, 2021 USD ($) shares	Mar. 20, 2018 shares	Feb. 24, 2009 shares
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations, ACNB | bank		26
Assets Held-in-trust | $		$ 518,800,000	$ 537,800,000
Number of minimum months for corporation to order updated valuation		18 months
Post-employment benefit cost for continuing life insurance | $		$ 81,000	$ 86,000
Weighted average number of shares outstanding, basic		8,623,012	8,714,926
Foreclosed assets held for resale | $		$ 474,000	$ 0
Adams, Cumberland, Franklin and York Counties, Pennsylvania
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations, ACNB | bank		17
Carroll and Frederick Counties, Maryland
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations, ACNB | bank		9
Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Compensation expense | $		$ 729,000	$ 110,000
Residential Mortgage and Commercial Loans
Summary of Significant Accounting Policies [Line Items]
Threshold period past due to discontinue accrual interest on financing receivable		90 days
Consumer
Summary of Significant Accounting Policies [Line Items]
Threshold period past due for charge off of financing receivable		120 days
Commercial real estate | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term		20 years
Loan-to-value ratio (no greater than)		80%
Residential Mortgage
Summary of Significant Accounting Policies [Line Items]
Loan-to-value ratio that requires private mortgage insurance (in excess of)		80%
Residential Mortgage | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term		30 years
Loan-to-value ratio (no greater than)		80%
Home Equity Line of Credit | Maximum
Summary of Significant Accounting Policies [Line Items]
Financing receivable term		20 years
Loan-to-value ratio (no greater than)		90%
Non-Residential Loans | Credit Concentration Risk | Outstanding Debt Benchmark
Summary of Significant Accounting Policies [Line Items]
Interest and Fee Income, Loans, Commercial and Residential, Real Estate | $		$ 434,057,000
Concentration Risk, Percentage		28.20%
Buildings
Summary of Significant Accounting Policies [Line Items]
Useful life		40 years
Building Remodels and Additions
Summary of Significant Accounting Policies [Line Items]
Useful life		15 years
Furniture and equipment | Minimum
Summary of Significant Accounting Policies [Line Items]
Useful life		5 years
Furniture and equipment | Maximum
Summary of Significant Accounting Policies [Line Items]
Useful life		15 years
New Windsor
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations acquired | bank		5
Frederick County Bancorp, Inc.
Summary of Significant Accounting Policies [Line Items]
Number of community banking office locations acquired | bank		4
Core Deposits
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life		10 years
Customer Lists | Minimum
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life		8 years
Customer Lists | Maximum
Summary of Significant Accounting Policies [Line Items]
Intangible asset amortization life		15 years
ACNB Corporation 2009 Restricted Stock Plan
Summary of Significant Accounting Policies [Line Items]
2009 Restricted Stock plan, expiration period	10 years
Awards authorized (in shares)					200,000
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Shares issued under plan since inception (in shares)		25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Summary of Significant Accounting Policies [Line Items]
Awards authorized (in shares)				400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Summary of Significant Accounting Policies [Line Items]
Shares issued under plan since inception (in shares)		57,522
Shares fully vested (in shares)		44,154
Non-vested number of shares (in shares)		13,368
Vesting period (in years)		1 year
Real Estate
Summary of Significant Accounting Policies [Line Items]
Threshold period past due for Corporation to order updated valuation on financing receivable		90 days
Number of previous months with no updated valuation completed for Corporation to update validation		12 months
Number of maximum days of loan being classified as impaired for Corporation to order third party valuation		30 days

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Components Of The Accumulated Other Comprehensive Income, Net Of Taxes) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Loss [Line Items]
Beginning Balance		$ 272,114	$ 257,972
Unrealized gain on available for sale securities, net of tax		(50,192)	(8,119)
Realized losses on securities, net of tax	[1],[2]	193	0
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		739	0
Amortization of pension net loss, transition liability and prior service cost, net of tax	[2],[3]	317	975
Unrecognized pension net gain, net of tax	[2]	476	3,237
Net current period other comprehensive (loss) income		(48,467)	(3,907)
Ending Balance		245,042	272,114
Unrealized Gains on Securities
Accumulated Other Comprehensive Loss [Line Items]
Beginning Balance		(3,474)
Unrealized gain on available for sale securities, net of tax		(50,192)
Realized losses on securities, net of tax		193
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		739
Amortization of pension net loss, transition liability and prior service cost, net of tax		0
Unrecognized pension net gain, net of tax		0
Net current period other comprehensive (loss) income		(49,260)
Ending Balance		(52,734)	(3,474)
Pension Liability
Accumulated Other Comprehensive Loss [Line Items]
Beginning Balance		(6,071)
Unrealized gain on available for sale securities, net of tax		0
Realized losses on securities, net of tax		0
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		0
Amortization of pension net loss, transition liability and prior service cost, net of tax		317
Unrecognized pension net gain, net of tax		476
Net current period other comprehensive (loss) income		793
Ending Balance		(5,278)	(6,071)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss [Line Items]
Beginning Balance		(9,545)	(5,638)
Unrealized gain on available for sale securities, net of tax		(50,192)
Realized losses on securities, net of tax		193
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		739
Amortization of pension net loss, transition liability and prior service cost, net of tax		317
Unrecognized pension net gain, net of tax		476
Net current period other comprehensive (loss) income		(48,467)	(3,907)
Ending Balance		$ (58,012)	$ (9,545)
[1]Gross amounts are included in net gains on sales or calls of securities on the Consolidated Statements of Income in total other income.[2]Income tax amounts are included in the provision for income taxes on the Consolidated Statements of Income.[3]Gross amounts are included in the computation of net periodic benefit cost and are included in salaries and employee benefits on the Consolidated Statements of Income in total other expenses.

SECURITIES (Unrealized Gain (Lo

SECURITIES (Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Apr. 01, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	$ 617,641		$ 441,565
Securities Available for sale, Gross Unrealized Gains	553		2,544
Securities Available for sale, Gross Unrealized Losses	64,640		7,011
Securities Available for sale, Fair Value	553,554	$ 39,700	437,098
Securities Held to maturity, Amortized Cost	64,977		6,454
Securities Held to maturity, Gross Unrealized Gains	0		198
Securities Held to maturity, Gross Unrealized Losses	6,899		0
Securities held to maturity, fair value	58,078		6,652
U.S. Government and agencies
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	241,467		249,463
Securities Available for sale, Gross Unrealized Gains	0		503
Securities Available for sale, Gross Unrealized Losses	30,468		4,925
Securities Available for sale, Fair Value	210,999		245,041
Mortgage-backed securities, residential
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	327,535		133,697
Securities Available for sale, Gross Unrealized Gains	342		1,562
Securities Available for sale, Gross Unrealized Losses	32,159		1,763
Securities Available for sale, Fair Value	295,718		133,496
Securities Held to maturity, Amortized Cost	3,279		6,454
Securities Held to maturity, Gross Unrealized Gains	0		198
Securities Held to maturity, Gross Unrealized Losses	194		0
Securities held to maturity, fair value	3,085		6,652
State and municipal
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	15,235		44,547
Securities Available for sale, Gross Unrealized Gains	196		315
Securities Available for sale, Gross Unrealized Losses	196		251
Securities Available for sale, Fair Value	15,235		44,611
Securities Held to maturity, Amortized Cost	61,698
Securities Held to maturity, Gross Unrealized Gains	0
Securities Held to maturity, Gross Unrealized Losses	6,705
Securities held to maturity, fair value	54,993
Corporate bonds
Schedule of Investments [Line Items]
Securities Available for sale, Amortized Cost	33,404		13,858
Securities Available for sale, Gross Unrealized Gains	15		164
Securities Available for sale, Gross Unrealized Losses	1,817		72
Securities Available for sale, Fair Value	$ 31,602		$ 13,950

SECURITIES (Schedule of Require

SECURITIES (Schedule of Required Fair Value Disclosures for Equity Securities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	$ 2,609	$ 2,170
Purchases	206	0
Gains	13	468
Losses	298	29
Fair Value at end of period	1,719	2,609
Proceeds from sales of equity securities	811	0
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	1,036	1,065
Purchases	0
Gains	0	0
Losses	121	29
Fair Value at end of period	915	1,036
Proceeds from sales of equity securities	0
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	1,573	1,105
Purchases	0
Gains	13	468
Losses	177	0
Fair Value at end of period	598	1,573
Proceeds from sales of equity securities	811
Canapi Ventures SBIC Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair Value at beginning of period	0
Purchases	206
Gains	0
Losses	0
Fair Value at end of period	206	$ 0
Proceeds from sales of equity securities	$ 0

SECURITIES (Schedule of Unreali

SECURITIES (Schedule of Unrealized Loss on Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	$ 277,241	$ 281,155
Securities Available for sale, Less than 12 Months: Unrealized Losses	22,236	5,328
Securities Available for sale, 12 Months or More: Fair Value	253,968	44,147
Securities Available for sale, 12 Months or More: Unrealized Losses	42,404	1,683
Securities Available for sale, Total: Fair Value	531,209	325,302
Securities Available for sale, Total Unrealized Loss	64,640	7,011
Securities Held to maturity, Less than 12 Months: Fair Value	41,171	0
Securities Held to maturity, Less than 12 Months: Unrealized Losses	4,069	0
Securities Held to maturity, 12 Months or More, Fair Value	16,907	0
Securities Held to maturity, 12 Months or More, Unrealized Losses	2,830	0
Securities Held to maturity, Total: Fair Value	58,078	0
Securities Held to maturity, Total Unrealized Losses	6,899	0
U.S. Government and agencies
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	25,426	177,107
Securities Available for sale, Less than 12 Months: Unrealized Losses	1,461	3,537
Securities Available for sale, 12 Months or More: Fair Value	185,573	34,297
Securities Available for sale, 12 Months or More: Unrealized Losses	29,007	1,388
Securities Available for sale, Total: Fair Value	210,999	211,404
Securities Available for sale, Total Unrealized Loss	30,468	4,925
Mortgage-backed securities, residential
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	221,249	77,969
Securities Available for sale, Less than 12 Months: Unrealized Losses	19,362	1,495
Securities Available for sale, 12 Months or More: Fair Value	63,145	7,727
Securities Available for sale, 12 Months or More: Unrealized Losses	12,797	268
Securities Available for sale, Total: Fair Value	284,394	85,696
Securities Available for sale, Total Unrealized Loss	32,159	1,763
Securities Held to maturity, Less than 12 Months: Fair Value	3,085	0
Securities Held to maturity, Less than 12 Months: Unrealized Losses	194	0
Securities Held to maturity, 12 Months or More, Fair Value	0	0
Securities Held to maturity, 12 Months or More, Unrealized Losses	0	0
Securities Held to maturity, Total: Fair Value	3,085	0
Securities Held to maturity, Total Unrealized Losses	194	0
State and municipal
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	6,229	20,289
Securities Available for sale, Less than 12 Months: Unrealized Losses	196	224
Securities Available for sale, 12 Months or More: Fair Value	0	2,123
Securities Available for sale, 12 Months or More: Unrealized Losses	0	27
Securities Available for sale, Total: Fair Value	6,229	22,412
Securities Available for sale, Total Unrealized Loss	196	251
Securities Held to maturity, Less than 12 Months: Fair Value	38,086
Securities Held to maturity, Less than 12 Months: Unrealized Losses	3,875
Securities Held to maturity, 12 Months or More, Fair Value	16,907
Securities Held to maturity, 12 Months or More, Unrealized Losses	2,830
Securities Held to maturity, Total: Fair Value	54,993
Securities Held to maturity, Total Unrealized Losses	6,705
Corporate bonds
Schedule of Investments [Line Items]
Securities Available for sale, Less than 12 Months: Fair Value	24,337	5,790
Securities Available for sale, Less than 12 Months: Unrealized Losses	1,217	72
Securities Available for sale, 12 Months or More: Fair Value	5,250	0
Securities Available for sale, 12 Months or More: Unrealized Losses	600	0
Securities Available for sale, Total: Fair Value	29,587	5,790
Securities Available for sale, Total Unrealized Loss	$ 1,817	$ 72

SECURITIES (Investments Classif

SECURITIES (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Apr. 01, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Available for sale Securities, Amortized Cost, 1 year or less	$ 11,012
Available for sale Securities, Fair Value, 1 year or less	10,876
Available for sale Securities, Amortized Cost, Over 1 year through 5 years	165,837
Available for sale Securities, Fair Value, Over 1 year through 5 years	149,826
Available for sale Securities, Amortized Cost, Over 5 years through 10 years	92,955
Available for sale Securities, Fair Value, Over 5 years through 10 years	77,710
Available for sale Securities, Amortized Cost, Over 10 years	20,302
Available for sale Securities, Fair Value, Over 10 years	19,424
Available for sale Securities, Amortized Cost, without a Single Maturity Date	327,535
Available for sale Securities, Fair Value, without a Single Maturity Date	295,718
Securities Available for sale, Amortized Cost	617,641		$ 441,565
Debt securities available for sale	553,554	$ 39,700	437,098
Held to maturity Securities, Amortized Cost, 1 year or less	285
Held to maturity Securities, Fair Value, 1 year or less	283
Held to maturity Securities, Amortized Cost, Over 1 year through 5 years	377
Held to maturity Securities, Fair Value, Over 1 year through 5 years	356
Held to maturity Securities, Amortized Cost, Over 5 years through 10 years	16,437
Held to maturity Securities, Fair Value, Over 5 years through 10 years	15,248
Held to maturity Securities, Amortized Cost, Over 10 years	44,599
Held to maturity Securities, Fair Value, Over 10 years	39,106
Held to maturity Securities, Debt Maturities, without Single Maturity Date, Net Carrying Amount	3,279
Held to maturity Securities, Debt Maturities, without Single Maturity Date, Fair Value	3,085
Securities Held to maturity, Amortized Cost	64,977		6,454
Investment securities held to maturity	$ 58,078		$ 6,652

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($)		12 Months Ended
	Apr. 01, 2022	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Realized gross gains on sales of securities available for sale		$ 14,000
Realized gross losses on sales of securities available for sale		248,000
Debt securities available for sale	$ 39,700,000	553,554,000	$ 437,098,000
Unrealized loss	$ 4,800,000
Carrying value of securities pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes		$ 342,180,000	$ 353,989,000

LOANS AND ALLOWANCE FOR LOAN _3

LOANS AND ALLOWANCE FOR LOAN LOSSES (Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 1,538,610	$ 1,468,427
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	178,762	179,567
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	821,805	786,255
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	80,470	50,000
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	362,098	349,125
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	84,141	92,762
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,334	10,718
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,489,259	1,365,490
Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	173,437	169,636
Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	786,711	708,915
Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	78,652	46,230
Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	356,081	338,419
Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	83,044	91,585
Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,334	10,705
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	41,908	88,988
Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,035	7,104
Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	29,540	68,058
Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,818	3,770
Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,803	9,136
Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	712	920
Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	7,443	13,949
Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,290	2,827
Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,554	9,282
Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	214	1,570
Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	385	257
Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	13
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Doubtful | Consumer
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	1,267,425	1,145,034
Originated Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	150,155	147,513
Originated Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	633,440	566,098
Originated Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	75,100	42,661
Originated Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	326,663	304,077
Originated Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	71,344	74,977
Originated Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,723	9,708
Originated Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,228,057	1,064,731
Originated Loans | Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	145,691	139,908
Originated Loans | Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	604,315	500,978
Originated Loans | Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	73,538	41,002
Originated Loans | Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	323,121	299,041
Originated Loans | Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	70,669	74,094
Originated Loans | Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,723	9,708
Originated Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	32,718	69,514
Originated Loans | Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,239	5,549
Originated Loans | Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	23,773	56,462
Originated Loans | Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,562	1,659
Originated Loans | Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	3,469	4,961
Originated Loans | Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	675	883
Originated Loans | Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,650	10,789
Originated Loans | Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,225	2,056
Originated Loans | Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,352	8,658
Originated Loans | Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	73	75
Originated Loans | Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Doubtful | Consumer
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	271,185	323,393
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	28,607	32,054
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	188,365	220,157
Acquired Loans | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,370	7,339
Acquired Loans | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	35,435	45,048
Acquired Loans | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	12,797	17,785
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	611	1,010
Acquired Loans | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	261,202	300,759
Acquired Loans | Pass | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	27,746	29,728
Acquired Loans | Pass | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	182,396	207,937
Acquired Loans | Pass | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,114	5,228
Acquired Loans | Pass | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	32,960	39,378
Acquired Loans | Pass | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	12,375	17,491
Acquired Loans | Pass | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	611	997
Acquired Loans | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	9,190	19,474
Acquired Loans | Special Mention | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	796	1,555
Acquired Loans | Special Mention | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,767	11,596
Acquired Loans | Special Mention | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	256	2,111
Acquired Loans | Special Mention | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,334	4,175
Acquired Loans | Special Mention | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	37	37
Acquired Loans | Special Mention | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	793	3,160
Acquired Loans | Substandard | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	65	771
Acquired Loans | Substandard | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	202	624
Acquired Loans | Substandard | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Substandard | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	141	1,495
Acquired Loans | Substandard | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	385	257
Acquired Loans | Substandard | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	13
Acquired Loans | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Doubtful | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN _4

LOANS AND ALLOWANCE FOR LOAN LOSSES (Schedule of Change in Accretable Yields of Acquired Loans) (Details) - Acquired Loans Accounted For Under ASC 310-30 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Certain Loans Acquired in Transfer Accounted for as Debt Securities Accretable Yield Movement Schedule [Line Items]
Balance at beginning of period	$ 435	$ 596
Acquisitions of impaired loans	0	0
Reclassification from non-accretable differences	642	253
Accretion to loan interest income	(644)	(414)
Balance at end of period	$ 433	$ 435

LOANS AND ALLOWANCE FOR LOAN _5

LOANS AND ALLOWANCE FOR LOAN LOSSES (Impaired Loans By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	$ 1,131	$ 2,316
Impaired Loans with Allowance, Unpaid Principal Balance	1,131	2,316
Impaired Loans with Allowance, Related Allowance	820	1,455
Impaired Loans with No Allowance, Recorded Investment	4,984	6,747
Impaired Loans with No Allowance, Unpaid Principal Balance	4,984	7,717
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	781	1,005
Impaired Loans with Allowance, Unpaid Principal Balance	781	1,005
Impaired Loans with Allowance, Related Allowance	628	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	350	1,311
Impaired Loans with Allowance, Unpaid Principal Balance	350	1,311
Impaired Loans with Allowance, Related Allowance	192	600
Impaired Loans with No Allowance, Recorded Investment	4,984	6,265
Impaired Loans with No Allowance, Unpaid Principal Balance	4,984	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 AND ALLOWANCE FOR LOAN _6

LOANS AND ALLOWANCE FOR LOAN LOSSES (Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	$ 1,847	$ 3,356
Impaired Loans with Allowance, Interest Income	0	183
Impaired Loans with No Allowance, Average Recorded Investment	5,568	6,863
Impaired Loans with No Allowance, Interest Income	589	20
Commercial and industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	991	1,888
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	2	7
Impaired Loans with No Allowance, Interest Income	0	0
Commercial real estate
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	856	1,468
Impaired Loans with Allowance, Interest Income	0	181
Impaired Loans with No Allowance, Average Recorded Investment	5,566	6,673
Impaired Loans with No Allowance, Interest Income	589	20
Commercial real estate construction
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	2
Impaired Loans with No Allowance, Average Recorded Investment	0	123
Impaired Loans with No Allowance, Interest Income	0	0
Residential mortgage
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	0	60
Impaired Loans with No Allowance, Interest Income	0	0
Home equity lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0
Impaired Loans with Allowance, Interest Income	0	0
Impaired Loans with No Allowance, Average Recorded Investment	0	0
Impaired Loans with No Allowance, Interest Income	$ 0	$ 0

LOANS AND ALLOWANCE FOR LOAN _7

LOANS AND ALLOWANCE FOR LOAN LOSSES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) application	Dec. 31, 2021 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest lost on nonaccrual loans	$ 410,000	$ 462,000
Aggregate amount of loans with related parties	5,950,000	5,759,000
New loans or advances extended to related parties	975,000
Repayments on loans or advances to related parties	784,000
Troubled debt restructured loans, balance	3,461,000	3,637,000
Recognized loan fee income	$ 70,246,000	$ 71,186,000
CARES Act
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of applications | application	2,217
Total amount under PPP (up to)	$ 223,036,703
Projected fee income	9,500,000
Recognized loan fee income	5,627,000
Remaining recognized loan fee income	$ 986,000

LOANS AND ALLOWANCE FOR LOAN _8

LOANS AND ALLOWANCE FOR LOAN LOSSES (Nonaccrual Loans By Classes Of The Loan Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Purchase credit impaired loans, net of unamortized fair value adjustments	$ 735	$ 4,600
Total nonaccrual loans	2,654	5,489
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	781	1,487
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	1,873	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 AND ALLOWANCE FOR LOAN _9

LOANS AND ALLOWANCE FOR LOAN LOSSES (Troubled Debt Restructurings) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	$ 3,461,000	$ 3,637,000
Mortgage loans in process of foreclosure	1,101,000	399,000
Nonaccrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	0	63,000
Accrual
Financing Receivable, Troubled Debt Restructuring [Line Items]
Troubled debt restructured loans, balance	$ 3,461,000	$ 3,574,000

LOANS AND ALLOWANCE FOR LOAN_10

LOANS AND ALLOWANCE FOR LOAN LOSSES (Loan Portfolio Summarized By The Past Due Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	$ 1,203	$ 730
Financing Receivable, before Allowance for Credit Loss	1,538,610	1,468,427
Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,899	2,679
Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,517	1,524
Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,620	4,610
Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,529,574	1,459,614
Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	9,036	8,813
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	178,762	179,567
Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	287	20
Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	64
Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	162	1,397
Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	178,313	178,086
Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	449	1,481
Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	821,805	786,255
Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,026	0
Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	350	270
Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	255	2,483
Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	819,174	783,502
Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,631	2,753
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	80,470	50,000
Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	24	0
Commercial real estate construction | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Commercial real estate construction | Financing Receivables, Equal to 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, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	80,446	50,000
Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	24	0
Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	705	475
Financing Receivable, before Allowance for Credit Loss	362,098	349,125
Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,969	1,180
Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	970	1,090
Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	705	475
Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	357,454	346,380
Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,644	2,745
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	498	255
Financing Receivable, before Allowance for Credit Loss	84,141	92,762
Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	438	1,395
Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	117	42
Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	498	255
Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	83,088	91,070
Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,053	1,692
Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	11,334	10,718
Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	155	84
Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	80	58
Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,099	10,576
Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	235	142
Originated Loans
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	379	730
Financing Receivable, before Allowance for Credit Loss	1,267,425	1,145,034
Originated Loans | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	4,331	1,313
Originated Loans | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	931	304
Originated Loans | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	796	4,610
Originated Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,261,367	1,138,807
Originated Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,058	6,227
Originated Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	150,155	147,513
Originated Loans | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	257	20
Originated Loans | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	64
Originated Loans | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	162	1,397
Originated Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	149,736	146,032
Originated Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	419	1,481
Originated Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	633,440	566,098
Originated Loans | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,809	0
Originated Loans | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	255	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	631,376	563,615
Originated Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,064	2,483
Originated Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	75,100	42,661
Originated Loans | Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	24	0
Originated Loans | Commercial real estate construction | Financing Receivables, 60 to 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 | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Commercial real estate construction | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	75,076	42,661
Originated Loans | Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	24	0
Originated Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	330	475
Financing Receivable, before Allowance for Credit Loss	326,663	304,077
Originated Loans | Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,846	970
Originated Loans | Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	734	140
Originated Loans | Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	330	475
Originated Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	323,753	302,492
Originated Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,910	1,585
Originated Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	49	255
Financing Receivable, before Allowance for Credit Loss	71,344	74,977
Originated Loans | Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	245	239
Originated Loans | Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	117	42
Originated Loans | Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	49	255
Originated Loans | Home equity lines of credit | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	70,933	74,441
Originated Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	411	536
Originated Loans | Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	10,723	9,708
Originated Loans | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	150	84
Originated Loans | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	80	58
Originated Loans | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Originated Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	10,493	9,566
Originated Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	230	142
Acquired Loans
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	824	0
Financing Receivable, before Allowance for Credit Loss	271,185	323,393
Acquired Loans | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,568	1,366
Acquired Loans | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	586	1,220
Acquired Loans | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	824	0
Acquired Loans | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	268,207	320,807
Acquired Loans | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	2,978	2,586
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	28,607	32,054
Acquired Loans | Commercial and industrial | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	30	0
Acquired Loans | Commercial and industrial | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial and industrial | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial and industrial | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	28,577	32,054
Acquired Loans | Commercial and industrial | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	30	0
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	188,365	220,157
Acquired Loans | Commercial real estate | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	217	0
Acquired Loans | Commercial real estate | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	350	270
Acquired Loans | Commercial real estate | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	187,798	219,887
Acquired Loans | Commercial real estate | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	567	270
Acquired Loans | Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	5,370	7,339
Acquired Loans | Commercial real estate construction | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Commercial real estate construction | Financing Receivables, 60 to 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 | Financing Receivables, Equal to 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, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5,370	7,339
Acquired Loans | Commercial real estate construction | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Residential mortgage
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	375	0
Financing Receivable, before Allowance for Credit Loss	35,435	45,048
Acquired Loans | Residential mortgage | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,123	210
Acquired Loans | Residential mortgage | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	236	950
Acquired Loans | Residential mortgage | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	375	0
Acquired Loans | Residential mortgage | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	33,701	43,888
Acquired Loans | Residential mortgage | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	1,734	1,160
Acquired Loans | Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	449	0
Financing Receivable, before Allowance for Credit Loss	12,797	17,785
Acquired Loans | Home equity lines of credit | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	193	1,156
Acquired Loans | Home equity lines of credit | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Home equity lines of credit | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	449	0
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	12,155	16,629
Acquired Loans | Home equity lines of credit | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	642	1,156
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Loans Receivable Greater than 90 Days and Accruing	0	0
Financing Receivable, before Allowance for Credit Loss	611	1,010
Acquired Loans | Consumer | Financing Receivables, 30 to 59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	5	0
Acquired Loans | Consumer | Financing Receivables, 60 to 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Consumer | Financing Receivables, Equal to Greater than 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	0
Acquired Loans | Consumer | Financial Asset, Not Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	606	1,010
Acquired Loans | Consumer | Financial Asset, Past Due
Financing Receivable, Past Due [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 5	$ 0

LOANS AND ALLOWANCE FOR LOAN_11

LOANS AND ALLOWANCE FOR LOAN LOSSES (Allowance For Loan Losses And Recorded Investment In Financing Receivables) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	$ 19,033,000	$ 20,226,000
Charge-offs	(1,286,000)	(1,318,000)
Recoveries	114,000	75,000
Provisions (credits)	0	50,000
Allowance for Loan Losses, Ending Balance	17,861,000	19,033,000
Ending balance: individually evaluated for impairment	820,000	1,455,000
Ending balance: collectively evaluated for impairment	17,041,000	17,578,000
Financing Receivable, before Allowance for Credit Loss	1,538,610,000	1,468,427,000
Loans receivables: Ending balance: individually evaluated for impairment	6,115,000	9,063,000
Loans receivables: Ending balance: collectively evaluated for impairment	1,532,495,000	1,459,364,000
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	3,176,000	4,037,000
Charge-offs	(238,000)	(1,176,000)
Recoveries	58,000	43,000
Provisions (credits)	(148,000)	272,000
Allowance for Loan Losses, Ending Balance	2,848,000	3,176,000
Ending balance: individually evaluated for impairment	628,000	855,000
Ending balance: collectively evaluated for impairment	2,220,000	2,321,000
Financing Receivable, before Allowance for Credit Loss	178,762,000	179,567,000
Loans receivables: Ending balance: individually evaluated for impairment	781,000	1,487,000
Loans receivables: Ending balance: collectively evaluated for impairment	177,981,000	178,080,000
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	10,716,000	9,569,000
Charge-offs	(831,000)	0
Recoveries	0	0
Provisions (credits)	131,000	1,147,000
Allowance for Loan Losses, Ending Balance	10,016,000	10,716,000
Ending balance: individually evaluated for impairment	192,000	600,000
Ending balance: collectively evaluated for impairment	9,824,000	10,116,000
Financing Receivable, before Allowance for Credit Loss	821,805,000	786,255,000
Loans receivables: Ending balance: individually evaluated for impairment	5,334,000	7,576,000
Loans receivables: Ending balance: collectively evaluated for impairment	816,471,000	778,679,000
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	616,000	503,000
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	384,000	113,000
Allowance for Loan Losses, Ending Balance	1,000,000	616,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	1,000,000	616,000
Financing Receivable, before Allowance for Credit Loss	80,470,000	50,000,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	80,470,000	50,000,000
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	3,235,000	3,395,000
Charge-offs	(3,000)	0
Recoveries	5,000	0
Provisions (credits)	(208,000)	(160,000)
Allowance for Loan Losses, Ending Balance	3,029,000	3,235,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	3,029,000	3,235,000
Financing Receivable, before Allowance for Credit Loss	362,098,000	349,125,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	362,098,000	349,125,000
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	501,000	693,000
Charge-offs	(33,000)	(22,000)
Recoveries	22,000	0
Provisions (credits)	(143,000)	(170,000)
Allowance for Loan Losses, Ending Balance	347,000	501,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	347,000	501,000
Financing Receivable, before Allowance for Credit Loss	84,141,000	92,762,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	84,141,000	92,762,000
Consumer
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	408,000	648,000
Charge-offs	(181,000)	(120,000)
Recoveries	29,000	32,000
Provisions (credits)	120,000	(152,000)
Allowance for Loan Losses, Ending Balance	376,000	408,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	376,000	408,000
Financing Receivable, before Allowance for Credit Loss	11,334,000	10,718,000
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	11,334,000	10,718,000
Unallocated
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for Loan Losses, Beginning Balance	381,000	1,381,000
Charge-offs	0	0
Recoveries	0	0
Provisions (credits)	(136,000)	(1,000,000)
Allowance for Loan Losses, Ending Balance	245,000	381,000
Ending balance: individually evaluated for impairment	0	0
Ending balance: collectively evaluated for impairment	245,000	381,000
Financing Receivable, before Allowance for Credit Loss	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	$ 0	$ 0

PREMISES AND EQUIPMENT (Table)

PREMISES AND EQUIPMENT (Table) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 52,539	$ 57,761
Accumulated depreciation	(25,486)	(26,781)
Premises and equipment, net	27,053	30,980
Land
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	5,418	6,953
Buildings and improvements
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	32,515	33,139
Furniture and equipment
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	14,598	16,781
Construction in process
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 8	$ 888

PREMISES AND EQUIPMENT (Narrati

PREMISES AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,304	$ 2,277

INVESTMENTS IN LOW-INCOME HOU_2

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Partnership	Dec. 31, 2021 USD ($)
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
Number of limited partnerships in low-income properties | Partnership	2
Investments in low-income housing partnerships | $	$ 1,129	$ 1,254

DEPOSITS (Schedule Of Deposits)

DEPOSITS (Schedule Of Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Interest-Bearing Deposit Liabilities [Abstract]
Non-interest bearing demand	$ 595,049	$ 623,360
Interest bearing demand	365,034	320,597
Savings	945,762	1,052,380
Time certificates of deposit of $250,000 or less	241,562	322,855
Time certificates of deposit greater than $250,000	51,568	107,197
Total Deposits	2,198,975	$ 2,426,389
Time certificate of deposits, threshold amount	$ 250

DEPOSITS (Schedule Of Maturitie

DEPOSITS (Schedule Of Maturities Of Time Certificates Of Deposits) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Interest-Bearing Deposit Liabilities [Abstract]
2023	$ 218,193
2024	47,457
2025	15,665
2026	7,138
2027	4,660
Thereafter	17
Time Deposits	$ 293,130

LEASE COMMITMENTS (Supplemental

LEASE COMMITMENTS (Supplemental Balance Sheet Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating Leases: Right of use asset	$ 3,162	$ 3,270
Operating Leases: Lease liabilities	$ 3,162	$ 3,270
Operating Leases: Weighted average remaining lease term	5 years
Operating Leases: Weighted average discount rate, Percent	5.42%

LEASE COMMITMENTS (Future Minim

LEASE COMMITMENTS (Future Minimum Rental Payments) (Details) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2023		$ 953
2024		957
2025		917
2026		746
2027		441
Thereafter		779
Total minimum lease payments		4,793
Amount representing interest	[1]	1,631
Present value of net minimum lease payments		$ 3,162	$ 3,270
[1]Amount necessary to reduce net minimum lease payments to present value calculated at the Corporation’s incremental borrowing rate.

LEASE COMMITMENTS (Narrative) (

LEASE COMMITMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Rental expense	$ 1,034,000	$ 967,000
Total rental income	$ 78,000	$ 77,000
Operating Lease Income Comprehensive Income Extensible List Not Disclosed Flag	Total rental income

BORROWINGS (Schedule of Short-t

BORROWINGS (Schedule of Short-term Debt) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Amount	$ 41,954,000	$ 35,202,000
Rate	0.12%	0.12%
Federal Home Loan Bank Stock	$ 1,215,100
Line of Credit Facility, Current Borrowing Capacity	$ 75,000,000

BORROWINGS (Offsetting Liabilit

BORROWINGS (Offsetting Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Offsetting Liabilities [Line Items]
Fair value of securities pledged in connection with repurchase agreements	$ 52,157	$ 46,160
Commercial Customers and Government Entities
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	41,954	35,202
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	41,954	35,202
Gross Amounts Not Offset in the Statements of Condition, Financial Instruments	(41,954)	(35,202)
Gross Amounts Not Offset in the Statements of Condition, Cash Collateral Pledged	0	0
Net Amount	$ 0	$ 0

BORROWINGS (Schedule of Maturit

BORROWINGS (Schedule of Maturities of Long-term Debt) (Details) - USD ($)		12 Months Ended
	Mar. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
FHLB fixed-rate advances maturing within one year of balance sheet date, Amount		$ 0	$ 11,000,000
FHLB fixed-rate advances maturing within one year of balance sheet date, Rate		0%	2.69%
Long-term debt		$ 21,000,000	$ 34,700,000
Long-term debt, Rate		3.78%	2.69%
Maximum borrowings from FHLB		$ 821,375,000
Available borrowings from FHLB		808,275,000
Trust preferred subordinated debt
Debt Instrument [Line Items]
Long-term debt		$ 15,000,000	$ 15,000,000
Effective rate, percentage		4%	4%
Interest rate percentage	4%
Subordinated debt issued	$ 15,000,000
Debt Instrument, Issuance Price, Percentage	100%
Loan payable variable rate, FCBI | Unsecured Debt
Debt Instrument [Line Items]
Long-term debt		$ 0	$ 2,700,000
Effective rate, percentage		0%	3.32%
Interest rate percentage		3.25%
Trust Preferred Subordinated Debt, FCBI | Trust preferred subordinated debt
Debt Instrument [Line Items]
Long-term debt		$ 6,000,000	$ 6,000,000
Effective rate, percentage		3.21%	1.69%
Subordinated debt issued		$ 6,000,000
London Interbank Offered Rate (LIBOR) | Trust Preferred Subordinated Debt, FCBI | Trust preferred subordinated debt
Debt Instrument [Line Items]
Interest rate percentage		6.399%
Basis spread on prime rate, percentage		1.63%
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate | Trust preferred subordinated debt
Debt Instrument [Line Items]
Basis spread on prime rate, percentage	3.29%

REGULATORY RESTRICTIONS ON DI_2

REGULATORY RESTRICTIONS ON DIVIDENDS (Narrative) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Undistributed earnings of the Bank available for distribution as dividends without prior regulatory approval	$ 36,288

INCOME TAXES (Schedule of Compo

INCOME TAXES (Schedule of Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal:
Current	$ 7,461	$ 6,189
Deferred	592	24
Federal Income Tax Expense, Total	8,053	6,213
State:
Current	1,259	949
Deferred	(113)	23
State Income Tax Expense, Total	1,146	972
Income Tax Expense, Total	$ 9,199	$ 7,185

INCOME TAXES (Schedule of Recon

INCOME TAXES (Schedule of Reconciliations of the Statutory Federal Income Tax) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax at statutory rate	21%	21%
State income taxes, net of federal benefit	1.80%	2.20%
Tax-exempt income	(1.10%)	(1.10%)
Earnings on investment in bank-owned life insurance	(0.70%)	(0.90%)
Tax credit benefits	(0.60%)	(0.80%)
Reduction of federal tax rate	0%	0%
Other	0.10%	0.10%
Effective Income Tax Rate, Total	20.50%	20.50%

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Rehabilitation and Low-Income Housing Income Tax Credits	$ 281	$ 281

INCOME TAXES (Components of Def

INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Allowance for loan losses	$ 4,128	$ 4,336
Available for sale securities	15,210	1,017
Accrued deferred compensation	1,064	1,126
Lease liability	731	0
Pension	1,608	1,714
Deferred loan fees	0	203
Other-than-temporary impairment	0	43
Nonaccrual interest	792	590
Deferred director fees	978	844
Purchase accounting	149	(1,112)
Other	719	1,719
Deferred tax assets: Total	25,379	10,480
Deferred tax liabilities:
Deferred loan fees	66	0
Accumulated depreciation	208	354
Prepaid benefit cost	4,571	4,148
Right of use asset	731	0
Prepaid expenses	179	131
Goodwill/intangibles	1,462	1,333
Deferred tax liabilities: Total	7,217	5,966
Net Deferred Tax Asset included in Other Assets	$ 18,162	$ 4,514

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value Measurements, Recurring and Nonrecurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Apr. 01, 2022	Dec. 31, 2021	Dec. 31, 2020
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 553,554		$ 437,098
Equity securities with readily determinable fair values	1,719		2,609
Debt securities available for sale	553,554	$ 39,700	437,098
Equity securities with readily determinable fair values	1,719		2,609	$ 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	1,719		2,609
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	553,554		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	210,999		245,041
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	295,718		133,496
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	15,235		44,611
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31,602		13,950
Recurring | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	553,554		437,098
Equity securities with readily determinable fair values	1,719		2,609
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	1,719		2,609
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	553,554		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 | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	210,999		245,041
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	210,999		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 | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	295,718		133,496
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	295,718		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 | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	15,235		44,611
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	15,235		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 | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31,602		13,950
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	31,602		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
Collateral dependent impaired loan | Nonrecurring | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	3,773		5,275
Collateral dependent impaired loan | Nonrecurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0		0
Collateral dependent impaired loan | Nonrecurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0		0
Collateral dependent impaired loan | Nonrecurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 3,773		$ 5,275

FAIR VALUE MEASUREMENTS (Fair_2

FAIR VALUE MEASUREMENTS (Fair Value Inputs, Assets, Quantitative Information) (Details) - Nonrecurring - Fair Value Estimate - Collateral dependent impaired loan $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Disclosure	$ 3,773	$ 5,275
Measurement Input, Discount Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.48)	(0.50)
Measurement Input, Discount Rate | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.10)	(0.10)
Measurement Input, Discount Rate | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets, Fair Value Measurement Input	(0.50)	(0.50)

FAIR VALUE MEASUREMENTS (Fair_3

FAIR VALUE MEASUREMENTS (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Apr. 01, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial assets:
Interest-bearing deposits with banks	$ 128,094		$ 695,219
Equity securities with readily determinable fair values	1,719		2,609	$ 2,170
Debt securities available for sale	553,554	$ 39,700	437,098
Securities held to maturity	58,078		6,652
Restricted investment in bank stocks	1,629		2,303
Carrying Amount
Financial assets:
Cash and due from banks	40,067		14,912
Interest-bearing deposits with banks	128,094		695,219
Equity securities with readily determinable fair values	1,719		2,609
Debt securities available for sale	553,554		437,098
Securities held to maturity	64,977		6,454
Loans held for sale	123		2,193
Loans, less allowance for loan losses	1,520,749		1,449,394
Accrued interest receivable	6,915		5,520
Restricted investment in bank stocks	1,629		2,303
Financial liabilities:
Demand deposits and savings	1,905,845		1,996,337
Time deposits	293,130		430,052
Short-term borrowings	41,954		35,202
Long-term borrowings	0		13,700
Trust preferred and subordinated debt	21,000		21,000
Accrued interest payable	51		109
Off-balance sheet financial instruments	0		0
Fair Value
Financial assets:
Cash and due from banks	40,067		14,912
Interest-bearing deposits with banks	128,094		695,219
Equity securities with readily determinable fair values	1,719		2,609
Debt securities available for sale	553,554		437,098
Securities held to maturity	58,078		6,652
Loans held for sale	123		2,193
Loans, less allowance for loan losses	1,458,556		1,459,900
Accrued interest receivable	6,915		5,520
Restricted investment in bank stocks	1,629		2,303
Financial liabilities:
Demand deposits and savings	1,905,845		1,996,337
Time deposits	276,182		428,718
Short-term borrowings	41,954		35,202
Long-term borrowings	0		13,764
Trust preferred and subordinated debt	18,648		19,991
Accrued interest payable	51		109
Off-balance sheet financial instruments	0		0
Level 1
Financial assets:
Cash and due from banks	6,977		7,992
Interest-bearing deposits with banks	128,094		695,219
Equity securities with readily determinable fair values	1,719		2,609
Debt securities available for sale	0		0
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 and 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	33,090		6,920
Interest-bearing deposits with banks	0		0
Equity securities with readily determinable fair values	0		0
Debt securities available for sale	553,554		437,098
Securities held to maturity	58,078		6,652
Loans held for sale	123		2,193
Loans, less allowance for loan losses	0		0
Accrued interest receivable	6,915		5,520
Restricted investment in bank stocks	1,629		2,303
Financial liabilities:
Demand deposits and savings	1,905,845		1,996,337
Time deposits	276,182		428,718
Short-term borrowings	41,954		35,202
Long-term borrowings	0		13,764
Trust preferred and subordinated debt	18,648		19,991
Accrued interest payable	51		109
Off-balance sheet financial instruments	0		0
Level 3
Financial assets:
Cash and due from banks	0		0
Interest-bearing deposits with banks	0		0
Equity securities with readily determinable fair values	0		0
Debt securities available for sale	0		0
Securities held to maturity	0		0
Loans held for sale	0		0
Loans, less allowance for loan losses	1,458,556		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 and subordinated debt	0		0
Accrued interest payable	0		0
Off-balance sheet financial instruments	$ 0		$ 0

RETIREMENT PLANS (Schedule of B

RETIREMENT PLANS (Schedule of Benefit Plan Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 39,123	$ 39,412
Service cost	777	879
Interest cost	1,052	945
Actuarial loss	(9,141)	(660)
Benefits paid	(1,585)	(1,453)
Projected benefit obligation at end of year	30,226	39,123
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	50,218	45,337
Actual return on plan assets	(5,514)	6,334
Employer contribution	0	0
Benefits paid	(1,585)	(1,453)
Fair value of plan assets at end of year	43,119	50,218
Funded Status, included in other assets	12,893	11,095
Amounts recognized in accumulated other comprehensive income: Total net actuarial loss	6,887	7,785
Amounts recognized in accumulated other comprehensive income: Prior service cost	0	0
Total included in accumulated other comprehensive loss (pretax)	$ 6,887	$ 7,785

RETIREMENT PLANS (Assumptions U

RETIREMENT PLANS (Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit) (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Postemployment Benefits [Abstract]
Assumptions Used Calculating Benefit Obligation: Discount rate	5.10%	2.75%
Assumptions Used Calculating Benefit Obligation: Rate of compensation increase	3.50%	3.50%
Assumptions Used Calculating Net Periodic Benefit Cost: Discount rate	2.75%	2.45%
Assumptions Used Calculating Net Periodic Benefit Cost: Expected long-term rate of return on plan assets	6.75%	6.75%
Assumptions Used Calculating Net Periodic Benefit Cost: Rate of compensation increase	3.50%	3.50%

RETIREMENT PLANS (Components Of

RETIREMENT PLANS (Components Of Net Periodic Benefit Costs (Income)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Postemployment Benefits [Abstract]
Service cost	$ 777	$ 879
Defined Benefit Plan Net Periodic Benefit Cost Credit Interest Cost Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	Interest cost
Interest cost	$ 1,052	945
Defined Benefit Plan Net Periodic Benefit Cost Credit Expected Return Loss Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag	Expected return on plan assets
Expected return on plan assets	$ (3,136)	(2,814)
Recognized net actuarial loss	407	1,255
Amortization of prior service cost	0	0
Net Periodic Benefit (Income) Cost	(900)	265
Net loss	(491)	$ (4,181)
Defined Benefit Plan Net Periodic Benefit Cost Credit Amortization Of Gain Loss Statement Of Income Or Comprehensive Income Extensible List Not Disclosed Flag		Amortization of net loss
Amortization of net loss	(407)	$ (1,255)
Amortization of prior service cost	0	0
Total recognized in other comprehensive loss (income)	(898)	(5,436)
Total recognized in net periodic benefit cost (income) and other comprehensive (income) loss	$ (1,798)	$ (5,171)
Defined Benefit Plan, Net Periodic Benefit Cost, Credit, Immediate Recognition Of Actuarial Gain Loss Statement Of Income Or Comprehensive Income, Extensible List, Not Disclosed Flag		Recognized net actuarial loss

RETIREMENT PLANS (Comparison of

RETIREMENT PLANS (Comparison of Obligations of Plan Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
Projected benefit obligation	$ 30,226	$ 39,123	$ 39,412
Accumulated benefit obligation	29,150	37,159
Fair value of plan assets at measurement date	$ 43,119	$ 50,218	$ 45,337

RETIREMENT PLANS (Narrative) (D

RETIREMENT PLANS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) person	Dec. 31, 2021 USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percentage of participants average monthly pay used to calculate benefit accruals	0.75%
Maximum years of benefit used to calculate benefit accruals	25 years
Number of active, vested terminated, and retired persons in the Plan | person	343
Actuarial gain (loss), mortality assumptions	$ (9,714,000)	$ (1,509,000)
Corporation common stock included in equity securities, percentage of total plan assets	8%	5%
Employee contribution percentage, maximum	100%
Additional compensation contributed to plan	50%
Percentage over employees' gross pay	2%
Balance accrued included in other liabilities	$ 4,145,000	$ 3,768,000
Annual expense included in salaries and benefits expense	$ 628,000	505,000
Banking Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	3%
Employer Contributions to and Expenses for the Plan	$ 901,000	921,000
Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Contributions to and Expenses for the Plan	$ 157,000	124,000
Non-highly compensated employees | Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	6%
Highly compensated employees | Insurance Subsidiary
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	3%
Corporation common stock
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value of plan assets	$ 3,339,000	$ 2,543,000

RETIREMENT PLANS (Future Benefi

RETIREMENT PLANS (Future Benefit Payments) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
2023	$ 1,920
2024	1,970
2025	2,010
2026	2,030
2027	2,020
2028 - 2032	$ 10,440

RETIREMENT PLANS (Pension Plan

RETIREMENT PLANS (Pension Plan Weighted-Average Assets' Allocations) (Details)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	100%	100%
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	46%	65%
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	49%	31%
Real estate
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocation	5%	4%

RETIREMENT PLANS (Fair Value Me

RETIREMENT PLANS (Fair Value Measurements) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	$ 43,119	$ 50,218	$ 45,337
Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	19,749	32,909
Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	21,228	15,441
Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	2,142	1,868
Level 1 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	3,339	2,543
Level 1 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 1 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 2 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	16,410	30,366
Level 2 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	21,228	15,441
Level 2 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	2,142	1,868
Level 3 | Equity securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 3 | Debt securities
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	0	0
Level 3 | Real estate
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets at measurement date	$ 0	$ 0

STOCKHOLDERS' EQUITY AND REGU_3

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (Narrative) (Details) $ in Thousands		12 Months Ended
	Feb. 24, 2019	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Oct. 18, 2022 shares	Mar. 08, 2019 shares	Mar. 20, 2018 shares	Feb. 24, 2009 shares
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued, Dividend Reinvestment and Stock Repurchase Plan (in shares)		20,908	23,884
Proceeds from issuance of common stock, Dividend Reinvestment and Stock Purchase Plan | $		$ 713	$ 670
2009 Restricted Stock Plan, number of shares authorized, but not issued (in shares)					174,055
Treasury Stock, Shares, Acquired		206,929	54,071
Stock Repurchase Program, Number of Shares Authorized to be Repurchased				255,575
Stock Repurchase Program, Number of Shares Authorized to be Repurchased, Percentage of Outstanding Shares				0.03
ACNB Corporation 2009 Restricted Stock Plan
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
2009 Restricted Stock plan, expiration period	10 years
Awards authorized (in shares)							200,000
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued under plan since inception (in shares)		25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Awards authorized (in shares)						400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Shares issued under plan since inception (in shares)		57,522
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		516,533

STOCKHOLDERS' EQUITY AND REGU_4

STOCKHOLDERS' EQUITY AND REGULATORY MATTERS (The Actual and Required Capital Amounts and Ratios) (Details) $ in Thousands	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Corporation
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 258,468	$ 249,574
Actual, Tier 1 leverage ratio (to average assets), Ratio	0.0991	0.0891
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 104,372	$ 112,027
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.040	0.040
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 252,468	$ 243,574
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1500	0.1608
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 75,733	$ 68,174
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	4.50%	4.50%
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 258,468	$ 249,574
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1536	0.1647
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 100,978	$ 90,899
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.060	0.060
Actual, Total risk-based capital ratio (to risk-weighted assets), Amount	$ 291,421	$ 283,511
Actual, Total risk-based capital ratio (to risk-weighted assets), Ratio	0.1732	0.1871
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 134,637	$ 121,199
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
Bank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 246,184	$ 246,259
Actual, Tier 1 leverage ratio (to average assets), Ratio	0.0950	0.0881
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 103,690	$ 111,766
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.040	0.040
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Amount (greater than or equal to)	$ 129,612	$ 139,708
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Ratio (greater than or equal to)	0.050	0.050
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 246,184	$ 246,259
Actual, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1468	0.1632
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 75,441	$ 67,906
For Capital Adequacy Purposes, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	4.50%	4.50%
To be Well Capitalized under Prompt Corrective Action Provisions, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 108,971	$ 98,086
To be Well Capitalized under Prompt Corrective Action Provisions, Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	6.50%	6.50%
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 246,184	$ 246,259
Actual, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	0.1468	0.1632
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 100,588	$ 90,541
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.060	0.060
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 134,118	$ 120,722
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
Actual, Total risk-based capital ratio (to risk-weighted assets), Amount	$ 264,137	$ 265,126
Actual, Total risk-based capital ratio (to risk-weighted assets), Ratio	0.1576	0.1757
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 134,118	$ 120,722
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.080	0.080
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk-weighted assets), Amount (greater than or equal to)	$ 167,647	$ 150,902
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk-weighted assets), Ratio (greater than or equal to)	0.100	0.100

FINANCIAL INSTRUMENTS WITH OF_3

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Loan to value ratio requirement (no greater than)	80%
Line of Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commercial line of credit borrowing capacity	$ 1,500,000
Commercial line of credit net draw amount	0
Unsecured Debt | Line of Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commercial line of credit borrowing capacity	5,000,000
Commitments to Extend Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet financial instruments	401,786,000	$ 365,320,000
Standby Letters of Credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet financial instruments	$ 11,429,000	$ 9,014,000

ACNB CORPORATION (PARENT COMP_3

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Condition) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash	$ 40,067	$ 14,912
Securities and other assets	46,874	27,738
Total Assets	2,525,507	2,786,987
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	21,000	34,700
Other liabilities	15,374	15,312
Total Liabilities and Stockholders’ Equity	2,525,507	2,786,987
Corporation
ASSETS
Cash	18,263	13,451
Securities and other assets	1,797	2,549
Receivable from banking subsidiary	1,508	1,197
Total Assets	266,131	295,987
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	21,000	23,700
Other liabilities	89	173
Stockholders’ equity	245,042	272,114
Total Liabilities and Stockholders’ Equity	266,131	295,987
Banking Subsidiary | Corporation
ASSETS
Investment	225,806	266,983
Other Subsidiaries | Corporation
ASSETS
Investment	$ 18,757	$ 11,807

ACNB CORPORATION (PARENT COMP_4

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Gain on sale of securities	$ (234)	$ 0
Other income	21,807	22,776
Income tax benefit	(9,199)	(7,185)
Net Income	35,752	27,834
Corporation
Condensed Financial Statements, Captions [Line Items]
Dividends from banking subsidiary	9,117	8,968
Gain on sale of securities	13	0
Other income	519	554
Total Revenues	9,649	9,522
Expenses	1,653	1,649
Net income before taxes and equity in undistributed earnings of subsidiaries	7,996	7,873
Income tax benefit	516	511
Net income before equity in undistributed earnings of subsidiaries	8,512	8,384
Equity in undistributed earnings of subsidiaries	27,240	19,450
Net Income	35,752	27,834
Comprehensive (Loss) Income	$ (12,715)	$ 23,927

ACNB CORPORATION (PARENT COMP_5

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 35,752	$ 27,834
Gain on sale of low-income housing partnership	(421)	0
Net Cash Provided by Operating Activities	39,201	42,126
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of low-income housing partnerships	421	0
Proceeds from sales of equity securities	811	0
Net Cash (Used in) Provided by Investing Activities	(331,723)	60,521
CASH FLOWS USED IN FINANCING ACTIVITIES
Proceeds from long-term borrowings	1,500	15,000
Repayments on long-term debt	(15,200)	(34,045)
Common stock repurchased	(6,682)	(1,517)
Proceeds from issuance of common stock	713	60
Dividends paid	(9,117)	(8,968)
Net Cash (Used in) Provided by Financing Activities	(249,448)	208,132
Net (Decrease) Increase in Cash and Cash Equivalents	(541,970)	310,779
CASH AND CASH EQUIVALENTS — BEGINNING	710,131	399,352
CASH AND CASH EQUIVALENTS — ENDING	168,161	710,131
Corporation
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	35,752	27,834
Equity in undistributed earnings of subsidiaries	(27,240)	(19,450)
(Increase) Decrease in receivable from banking subsidiary	(311)	54
Gain on sale of securities	(13)	0
Net (losses) gains on equity securities	(177)	468
Gain on sale of low-income housing partnership	(421)	0
Other	(308)	555
Net Cash Provided by Operating Activities	7,636	8,525
CASH FLOWS FROM INVESTING ACTIVITIES
Return on investment from subsidiary	13,000	0
Proceeds from sale of low-income housing partnerships	421	0
Proceeds from sales of equity securities	811	0
Net Cash (Used in) Provided by Investing Activities	14,232	0
CASH FLOWS USED IN FINANCING ACTIVITIES
Proceeds from long-term borrowings	0	15,000
Repayments on long-term debt	(2,700)	(6,329)
Common stock repurchased	(6,681)	(1,517)
Proceeds from issuance of common stock	1,442	343
Dividends paid	(9,117)	(8,968)
Net Cash (Used in) Provided by Financing Activities	(17,056)	(1,471)
Net (Decrease) Increase in Cash and Cash Equivalents	4,812	7,054
CASH AND CASH EQUIVALENTS — BEGINNING	13,451	6,397
CASH AND CASH EQUIVALENTS — ENDING	$ 18,263	$ 13,451

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES (Carrying Value And Accumulated Amortization Of The Intangible Assets) (Details) - USD ($)		12 Months Ended
	Feb. 28, 2022	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Jan. 11, 2020	Jul. 01, 2017	Jan. 05, 2005
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 44,185,000	$ 42,108,000
Gross Carrying Amount of Intangible Asset		22,129,000	16,406,000
Accumulated Amortization of Intangible Asset		11,797,000	10,305,000
Amortization of Intangible Assets		$ 1,492,000	1,164,000
Core Deposits
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		10 years
RIG
Finite-Lived Intangible Assets [Line Items]
Goodwill							$ 6,308,000
RIG | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset		$ 16,151,000	10,428,000
Accumulated Amortization of Intangible Asset		8,177,000	7,448,000
New Windsor
Finite-Lived Intangible Assets [Line Items]
Goodwill						$ 13,272,000
New Windsor | Core Deposits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset		2,418,000	2,418,000			$ 2,418,000
Accumulated Amortization of Intangible Asset		1,872,000	1,627,000
Frederick County Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Goodwill					$ 22,528,000
Frederick County Bancorp, Inc. | Core Deposits
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset		3,560,000	3,560,000		$ 3,560,000
Accumulated Amortization of Intangible Asset		$ 1,748,000	$ 1,230,000
Hockley & O'Donnell Insurance Agency, LLC
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 2,077,000
Purchase price	7,800,000
Hockley & O'Donnell Insurance Agency, LLC | Covenant Not To Compete
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount of Intangible Asset	$ 5,723,000
Intangible Assets, Net (Including Goodwill)				$ 587,000
Minimum | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		8 years
Maximum | Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization life		15 years

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES (Expected Amortization Expense) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Business Combinations [Abstract]
2023	$ 1,419
2024	1,233
2025	1,104
2026	991
2027	846
Thereafter	4,739
Total	$ 10,332

SEGMENT AND RELATED INFORMATI_3

SEGMENT AND RELATED INFORMATION (Segment Information) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments	2
Interest income and other income from external customers	$ 108,856	$ 100,935
Interest expense	3,624	6,915
Depreciation and amortization	3,796	3,441
Income before income taxes	44,951	35,019
Total assets	2,525,507	2,786,987
Capital expenditures	1,811	1,576
Banking
Segment Reporting Information [Line Items]
Interest income and other income from external customers	101,240	95,007
Interest expense	3,591	6,915
Depreciation and amortization	2,995	3,069
Income before income taxes	43,639	34,099
Total assets	2,505,353	2,774,449
Capital expenditures	1,783	1,561
Insurance
Segment Reporting Information [Line Items]
Interest income and other income from external customers	7,616	5,928
Interest expense	33	0
Depreciation and amortization	801	372
Income before income taxes	1,312	920
Total assets	20,154	12,538
Capital expenditures	$ 28	$ 15

REVENUE RECOGNITION (Narrative)

REVENUE RECOGNITION (Narrative) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Assets Held-in-trust	$ 518,800,000	$ 537,800,000