ACNB (ACNB) 10-Q 9 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	May 09, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	1-35015
Entity Registrant Name	ACNB CORPORATION
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2233457
Entity Address, Address Line One	16 Lincoln Square
Entity Address, City or Town	Gettysburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17325
City Area Code	717
Local Phone Number	334-3161
Title of 12(b) Security	Common Stock, $2.50 par value per share
Trading Symbol	ACNB
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Document Shell Company Report	false
Entity Common Stock, Shares Outstanding		8,523,256
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 24,833	$ 40,067
Interest bearing deposits with banks	89,233	128,094
Total Cash and Cash Equivalents	114,066	168,161
Equity securities with readily determinable fair values	1,328	1,719
Debt securities available for sale	501,944	553,554
Securities held to maturity, fair value $59,998; $58,078	64,960	64,977
Loans held for sale	167	123
Loans, net of allowance for credit losses $19,485; $17,861	1,512,141	1,520,749
Assets held for sale	3,393	3,393
Premises and equipment, net	26,588	27,053
Right of use assets	2,994	3,162
Restricted investment in bank stocks	2,552	1,629
Investment in bank-owned life insurance	78,435	77,993
Investments in low-income housing partnerships	1,097	1,129
Goodwill	44,185	44,185
Intangible assets, net	9,972	10,332
Foreclosed assets held for resale	474	474
Other assets	46,637	46,874
Total assets	2,410,933	2,525,507
Deposits:
Non-interest bearing	594,355	595,049
Interest bearing	1,461,467	1,603,926
Total Deposits	2,055,822	2,198,975
Short-term borrowings	30,294	41,954
Long-term borrowings	46,000	21,000
Lease liabilities	2,994	3,162
Allowance for unfunded commitments	2,011	92
Other liabilities	17,971	15,282
Total Liabilities	2,155,092	2,280,465
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; 8,883,206 and 8,838,720 shares issued; 8,523,256 and 8,515,120 shares outstanding	22,198	22,086
Treasury stock, at cost; 324,450 and 323,600 shares	(8,956)	(8,927)
Additional paid-in capital	96,415	96,022
Retained earnings	198,144	193,873
Accumulated other comprehensive loss	(51,960)	(58,012)
Total Stockholders’ Equity	255,841	245,042
Total Liabilities and Stockholders’ Equity	$ 2,410,933	$ 2,525,507

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 59,998	$ 58,078
Allowance for credit losses on loans	$ 19,485	$ 17,861
Preferred stock, par value (in dollars per share)	$ 2.50	$ 2.50
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 2.50	$ 2.50
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	8,883,206	8,838,720
Common stock, shares outstanding	8,523,256	8,515,120
Treasury stock, shares	324,450	323,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
INTEREST AND DIVIDEND INCOME
Loans, including fees	$ 19,254	$ 16,090
Securities:
Taxable	3,286	1,550
Tax-exempt	314	140
Dividends	41	35
Other	1,014	262
Total Interest Income	23,909	18,077
INTEREST EXPENSE
Deposits	473	738
Short-term borrowings	17	17
Long-term borrowings	327	269
Total Interest Expense	817	1,024
Net Interest Income	23,092	17,053
Net Interest Income after Provisions for Credit Losses and Unfunded Commitments	22,719	17,053
OTHER INCOME
Commissions from insurance sales	1,902	1,200
Earnings on investment in bank-owned life insurance	442	327
Net losses on sales or calls of securities	(193)	0
Net gains (losses) on equity securities	20	(109)
Other	171	239
Total Other Income	4,984	4,459
OTHER EXPENSES
Salaries and employee benefits	10,442	7,559
Net occupancy	1,037	1,159
Equipment	1,607	1,518
Other tax	337	416
Professional services	382	309
Supplies and postage	206	181
Marketing and corporate relations	154	103
FDIC and regulatory	249	271
Intangible assets amortization	360	309
Other operating	1,508	1,457
Total Other Expenses	16,282	13,282
Income before Income Taxes	11,421	8,230
PROVISION FOR INCOME TAXES	2,398	1,631
Net Income	$ 9,023	$ 6,599
PER SHARE DATA
Basic earnings (in dollars per share)	$ 1.06	$ 0.76
Diluted earnings (in dollars per share)	1.06	0.76
Cash dividends declared (in dollars per share)	$ 0.28	$ 0.26
Financing Receivable Excluding Unfunded Commitments
INTEREST EXPENSE
Provision for Credit Losses	$ 97	$ 0
Unfunded Loan Commitment
INTEREST EXPENSE
Provision for Credit Losses	276	0
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	962	958
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	840	810
Income from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	17	281
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 823	$ 753

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 9,023	$ 6,599
SECURITIES
Unrealized gains (losses) arising during the period, net of income taxes of $558 and $(6,128), respectively		5,136	(21,438)
Reclassification adjustment for net losses included in net income, net of income taxes of $(45) and $0, respectively (A) (C)	[1],[2]	(146)	0
Total unrealized loss on investment securities		4,990	(21,438)
Amortization of unrealized losses on securities previously transferred to held to maturity, net of income taxes of $223 and $0, respectively (D)	[3]	1,014	0
Total amortization of unrealized losses on investment securities		1,014	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $50 and $23, respectively (B) (C)	[2],[4]	48	79
Unrecognized net loss, net of income taxes of $0 and $0, respectively (C)	[2]	0	0
Total unrealized loss on pension		48	79
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		6,052	(21,359)
TOTAL COMPREHENSIVE INCOME (LOSS)		$ 15,075	$ (14,760)
[1]Gross amounts are included in net gains on sales or call 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]Total unrealized loss remaining on investment securities held to maturity was $2,737,000[4]Gross amounts are included in the computation of net periodic benefit cost and are included in salaries and employee benefits on the Consolidated Statements of Income in total other expenses.

CONSOLIDATED STATEMENTS OF CO_3

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized (losses) gains arising during the period, income taxes	$ 558	$ (6,128)
SECURITIES: Reclassification adjustment for gains included in net income, income taxes	(45)	0
SECURITIES: Amortization of unrealized losses on securities transferred to held to maturity, income taxes	(223)	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	50	23
PENSION: Unrecognized net loss, income tax	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning Balance at Dec. 31, 2021	$ 272,114	$ 21,978	$ (2,245)	$ 94,688	$ 167,238	$ (9,545)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	6,599				6,599
Other comprehensive income (loss), net of taxes	(21,359)					(21,359)
Common stock shares issued	183	14		169
Restricted stock grants	729	56		673
Cash dividends	(2,257)				(2,257)
Ending Balance at Mar. 31, 2022	256,009	22,048	(2,245)	95,530	171,580	(30,904)
Beginning Balance at Dec. 31, 2022	245,042	22,086	(8,927)	96,022	193,873	(58,012)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect for adoption of Topic 326, net of tax	(2,368)				(2,368)
Net income	9,023				9,023
Other comprehensive income (loss), net of taxes	6,052					6,052
Common stock shares issued	188	15		173
Repurchased shares	(29)		(29)
Issuance of restricted common shares, net of forfeiture and shares withheld for taxes	0	97		(97)
Restricted stock compensation expense				317
Cash dividends	(2,384)				(2,384)
Ending Balance at Mar. 31, 2023	$ 255,841	$ 22,198	$ (8,956)	$ 96,415	$ 198,144	$ (51,960)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock shares issued (in shares)	5,889	5,587
Common stock shares repurchased (in shares)	850
Restricted stock grants (in shares)	43,074	21,935
Cash dividends declared (in dollars per share)	$ 0.28	$ 0.26

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 9,023	$ 6,599
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(17)	(281)
Earnings on investment in bank-owned life insurance	(442)	(327)
Loss on sales or calls of securities	193	0
(Gain) Loss on equity securities	(20)	109
Restricted stock compensation expense	317	673
Depreciation and amortization	883	879
Provision for credit losses and provision for unfunded commitments	373	0
Net amortization of investment securities premiums	446	1,231
Decrease (Increase) in accrued interest receivable	18	(750)
Increase (Decrease) in accrued interest payable	72	(34)
Mortgage loans originated for sale	(8,375)	(13,550)
Proceeds from sales of loans originated for sale	8,348	14,901
Decrease (Increase) in other assets	606	(3,208)
(Increase) Decrease in deferred tax expense	(972)	37
Increase in other liabilities	4,466	882
Net Cash Provided by Operating Activities	14,919	7,161
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	205	0
Proceeds from maturities of investment securities available for sale	10,912	9,628
Proceeds from sales of investment securities available for sale	46,612	0
Sales/redemptions	369	0
Purchase of investment securities available for sale	0	(177,048)
Purchase of investment securities held to maturity	0	(22,204)
Redemption of equity securities	40	0
(Purchase) Redemption of restricted investment in bank stocks	(923)	448
Net decrease (increase) in loans	5,867	(15,969)
Acquisition of insurance agency	0	(7,800)
Capital expenditures	(58)	(331)
Proceeds from sales of premises and equipment	0	1,093
Net Cash Provided by (Used in) Investing Activities	63,024	(212,183)
CASH FLOWS FROM FINANCING ACTIVITIES
Net (decrease) increase in demand deposits	(694)	9,759
Net decrease in time certificates of deposits and interest bearing deposits	(142,459)	(25,387)
Net decrease in short-term borrowings	(11,660)	(5,174)
Proceeds from long-term borrowings	25,000	1,500
Repayments on long-term borrowings	0	(6,000)
Dividends paid	(2,384)	(2,257)
Common stock repurchased	(29)	0
Common stock issued	188	70
Net Cash Used in Financing Activities	(132,038)	(27,489)
Net Decrease in Cash and Cash Equivalents	(54,095)	(232,511)
Supplemental disclosures of cash flow information
Interest paid	745	1,058
Income taxes paid	0	0
CASH AND CASH EQUIVALENTS — BEGINNING	168,161	710,131
CASH AND CASH EQUIVALENTS — ENDING	$ 114,066	$ 477,620

Basis of Presentation and Natur

Basis of Presentation and Nature of Operations	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Nature of Operations	Basis of Presentation and Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and ACNB Insurance Services, Inc. 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. 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 credit losses, and other operating expenses. The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (US GAAP) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments necessary to present fairly ACNB Corporation’s balance sheet and statement of income, comprehensive (loss) income, changes in stockholders’ equity, and cash flows. All such adjustments are of a normal recurring nature. The accounting policies followed by the Corporation are set forth in Note A to the Corporation’s consolidated financial statements in the 2022 ACNB Corporation Annual Report on Form 10-K, filed with the SEC on March 3, 2023. It is suggested that the consolidated financial statements contained herein be read in conjunction with the consolidated financial statements and notes included in the Corporation’s Annual Report on Form 10-K. The results of operations for the three month period ended March 31, 2023, are not necessarily indicative of the results to be expected for the full year. Certain reclassifications have been made to the prior period financial statements to conform to the current period presentation. Reclassifications had no material effect on prior year net income or stockholders’ equity. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of March 31, 2023, 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. Newly adopted pronouncements in 2023: In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”, universally referred to as Current Expected Credit Loss (CECL). The amendments in this ASU, among other things, require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today are still permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration. For smaller reporting companies, such as the Corporation, this standard (Topic 326) was effective as of January 1, 2023. The Bank’s CECL Committee, which includes members from Credit Administration, Accounting/Finance, Risk Management and Internal Audit, has oversight by the Chief Executive Officer, Chief Financial Officer, and Chief Credit Officer. The Bank engaged a third-party to assist in developing the CECL model and to assist with evaluation of data and methodologies related to this standard. As part of its process of adopting CECL, management implemented a third party software solution and determined appropriate loan segments, methodologies, model assumptions and qualitative components. The Bank’s CECL model includes portfolio loan segmentation based upon similar risk characteristics and both a quantitative and qualitative component of the calculation which incorporates a forecasting component of certain economic variables. The Bank’s implementation plan also includes the assessment and documentation of appropriate processes, policies and internal controls. Management had a third party independent consultant review and validate the CECL model. In addition, Topic 326 amends the accounting for credit losses on certain debt securities. The Corporation did not record any allowance for credit losses on its debt securities as a result of adopting Topic 326. The ultimate impact of adopting Topic 326, and at each subsequent reporting period, is highly dependent on credit quality, macroeconomic forecasts and conditions, composition of the loans and securities portfolio, along with other management judgments. The Corporation adopted Topic 326 using the modified retrospective method. Results for reporting periods beginning after January 1, 2023 are presented under Topic 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. In connection with the adoption of Topic 326, the Corporation made changes to the loan portfolio segments to align with the methodology applied in determining the allowance under CECL. Refer to Note 8 — “Loans and Allowance for Credit Losses” in the Notes to Consolidated Financial Statements for further discussion of these portfolio segments. The adoption of Topic 326 resulted in a Day 1 adjustment of $3.3 million, including an increase to the allowance for credit losses (ACL) of $1.6 million and a $1.6 million reserve on unfunded loan commitments recorded in the liabilities section on the Consolidated Statements of Condition on January 1, 2023. As of January 1, 2023, the Corporation recorded a cumulative effect adjustment of $2.4 million to decrease retained earnings related to the adoption of Topic 326. Upon CECL adoption the Corporation elected to implement the regulatory agencies’ capital transition relief over the permissible three-year period. The following table illustrates the impact of Topic 326: January 1, 2023 In thousands As Reported Under Topic 326 Pre Topic 326 Impact of Topic 326 Adoption Allowance for Credit Losses on Loans: Commercial and industrial $ (2,086) $ (2,848) $ 762 Commercial real estate (11,122) (10,016) (1,106) Commercial real estate construction (2,347) (1,000) (1,347) Residential mortgage (3,326) (3,029) (297) Home equity lines of credit (364) (347) (17) Consumer (234) (376) 142 Unallocated — (245) 245 Allowance for credit losses on loans $ (19,479) $ (17,861) $ (1,618) Assets: Total Loans, net of allowance for credit losses $ 1,519,131 $ 1,520,749 $ 1,618 Net deferred tax asset 18,452 17,718 734 Liabilities: Allowance for unfunded commitments 1,735 92 1,643 Equity: Retained earnings 242,674 245,042 2,368 The ACL represents an amount which, in management’s judgment, is adequate to absorb expected losses on outstanding loans at the balance sheet date based on the evaluation of the size and current risk characteristics of the loan portfolio, past events, current conditions, reasonable and supportable forecasts of future economic conditions and prepayment experience. The ACL is measured and recorded upon the initial recognition of a financial asset. The ACL is reduced by charge-offs, net of recoveries of previous losses, and is increased or decreased by a provision for credit losses, which is recorded as a current period operating expense. Determination of an appropriate ACL is inherently complex and requires the use of significant and highly subjective estimates. The reasonableness of the ACL is reviewed quarterly by management. Management believes it uses relevant information available to make determinations about the ACL and that it has established the existing allowance in accordance with GAAP. However, the determination of the ACL requires significant judgment, and estimates of expected losses in the loan portfolio can vary significantly from the amounts actually observed. While management uses available information to recognize expected losses, future additions to the ACL may be necessary based on changes in the loans comprising the portfolio, changes in the current and forecasted economic conditions, changes to the interest rate environment which may directly impact prepayment and curtailment rate assumptions, and changes in the financial condition of borrowers. The adoption of CECL accounting did not result in a significant change to any other credit risk management and monitoring processes, including identification of past due or delinquent borrowers, nonaccrual practices or charge-off policy. The Corporation’s methodology for estimating the ACL includes: Segmentation. The Corporation’s loan portfolio is segmented by loan types that have similar risk characteristics and behave similarly during economic cycles. Specific Analysis. A specific reserve analysis is applied to certain individually evaluated loans. These loans are evaluated quarterly generally based on collateral value, observable market value or the present value of expected future cash flows. A specific reserve is established if the fair value is less than the loan balance. A charge-off is recognized when the loss is quantifiable. Individually evaluated loans not specifically analyzed reside in the Quantitative Analysis. Quantitative Analysis . The Corporation elected to use Discounted Cash Flow (DCF) and chose unemployment rate as the driving factor of their economic forecasts. In regards to unemployment rates, the Corporation elected to forecast economic factors over the period of the next four quarters. The Corporation chose not to extend beyond four quarters given the inherent risks associated with forecasting. The forecasted unemployment rates for the next four quarters were 3.9%, 4.3%, 4.7% and 5.1%. The Corporation utilizes relevant 3rd party forecasts as a basis and support for its own forecast. These forecasts are assumed to revert to the long-term average and utilized in the model to estimate the probability of default and loss given default through regression. The Corporation elected a reversion period of four quarters. The Corporation deemed four quarters to be a reasonable time period to ensure it did not include irrelevant information, but also not too short to introduce unnecessary volatility. Model assumptions include, but are not limited to the discount rate, prepayment speeds, funding rates, and curtailments. The product of the probability of default and the loss given default is the estimated loss rate, which varies over time. The estimated loss rate is applied within the appropriate periods in the cash flow model to determine the net present value. Net present value is also impacted by assumptions related to the duration between default and recovery. The reserve is based on the difference between the summation of the principal balances taking amortized costs into consideration and the summation of the net present values. Qualitative Analysis. Based on management’s review and analysis of internal, external and model risks, management may adjust the model output. Management reviews the peaks and troughs of the model’s calibration, taking into account economic forecasts to develop guardrails that serve as the basis for determining the reasonableness of the model’s output and makes adjustments as necessary. This process challenges unexpected variability resulting from outputs beyond the model’s calibration that appear to be unreasonable. Additionally, management may adjust the economic forecast if it is incompatible with known market conditions based on management’s experience and perspective. The current expected losses of $1.6 million were recorded due to the adoption of CECL, which now incorporates the concept of lifetime losses. Between the Day 1 CECL model and the model ended March 31, 2023, additional current expected losses of $97,000 was recognized, which resulted in a total current expected loss balance of $19.5 million as of March 31, 2023. Included in the allowance for unfunded commitments in the first quarter of 2023, was $1.6 million recorded upon Day 1 CECL adoption. Between the Day 1 CECL model and the model ended March 31, 2023, an additional $276,000 of provision was recognized, which resulted in a total allowance for unfunded commitments of $2.0 million at March 31, 2023. 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

Earnings Per Share and Restrict

Earnings Per Share and Restricted Stock	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share and Restricted Stock	Earnings Per Share and Restricted Stock The Corporation has a simple capital structure. Basic earnings per share of common stock is computed based on 8,511,244 and 8,684,152 weighted average shares of common stock outstanding for the three months ended March 31, 2023 and 2022, respectively. Diluted earnings per share of common stock is computed based on 8,522,976 and 8,684,152 weighted average shares of common stock outstanding for the three months ended March 31, 2023 and 2022, respectively. At March 31, 2023 the Corporation had 35,500 unvested shares. The ACNB Corporation 2009 Restricted Stock Plan expired by its own terms after 10 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, shareholders approved and ratified the ACNB Corporation 2018 Omnibus Stock Incentive Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. As of March 31, 2023, 100,596 shares were issued under this plan, of which 42,899 were fully vested, none vested during the quarter, and the remaining 14,623 will vest over the next two years. The maximum number of shares that may yet be granted under this plan is 473,459.

Retirement Benefits

Retirement Benefits	3 Months Ended
	Mar. 31, 2023
Postemployment Benefits [Abstract]
Retirement Benefits	Retirement Benefits The components of net periodic benefit expense related to the non-contributory, defined benefit pension plan for the three month periods ended March 31 were as follows: Three Months Ended March 31, In thousands 2023 2022 Service cost $ 124 $ 194 Interest cost 373 263 Expected return on plan assets (663) (784) Amortization of net loss 98 102 Net Periodic Benefit (Income) Expense $ (68) $ (225)

Guarantees

Guarantees	3 Months Ended
	Mar. 31, 2023
Guarantees [Abstract]
Guarantees	Guarantees The Corporation does not issue any guarantees that would require liability recognition or disclosure, other than its standby letters of credit. Standby letters of credit are written conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. Generally, all letters of credit, when issued, have expiration

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Losses on Securities Pension Accumulated Other Ending Balance — March 31, 2022 $ (24,912) $ (5,992) $ (30,904) Ending Balance — December 31, 2022 $ (52,734) $ (5,278) $ (58,012) March 31, 2023 Beginning balance $ (52,734) $ (5,278) $ (58,012) Amounts reclassified from accumulated other comprehensive loss, net of tax Unrealized gain on available for sale securities, net of tax 5,136 — 5,136 Realized losses on securities, net of tax (146) — (146) Amortization of unrealized losses on securities transferred to held to maturity, net of tax 1,014 — 1,014 Amortization of pension net loss, transition liability and prior service cost, net of tax — 48 48 Unrecognized pension net gain, net of tax — — — Net current period other comprehensive (loss) income 6,004 48 6,052 Ending Balance $ (46,730) $ (5,230) $ (51,960)

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Corporation has two reporting segments, the Bank and ACNB Insurance Services, Inc. ACNB Insurance Services, Inc., is managed separately from the banking segment, which includes the Bank and related financial services that the Corporation offers through its banking subsidiary. ACNB Insurance Services, Inc., offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients. Segment information for the three month periods ended March 31, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 26,991 $ 1,902 $ 28,893 Interest expense 817 — 817 Depreciation and amortization expense 673 210 883 Income before income taxes 11,292 129 11,421 Total assets 2,391,583 19,350 2,410,933 Capital expenditures 52 6 58 2022 Interest income and other income from external customers $ 21,336 $ 1,200 $ 22,536 Interest expense 1,018 6 1,024 Depreciation and amortization expense 748 131 879 Income before income taxes 8,356 (126) 8,230 Total assets 2,725,844 20,312 2,746,156 Capital expenditures 320 11 331

Securities

Securities	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Securities	Securities Amortized cost and fair value of securities at March 31, 2023, and December 31, 2022, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE March 31, 2023 U.S. Government and agencies $ 235,018 $ — $ 26,915 $ 208,103 Mortgage-backed securities, residential 291,143 — 28,801 262,342 State and municipal — — — — Corporate bonds 33,418 8 1,927 31,499 $ 559,579 $ 8 $ 57,643 $ 501,944 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 Amortized Gross Gross Fair SECURITIES HELD TO MATURITY March 31, 2023 Mortgage-backed securities, residential $ 3,076 $ — $ 161 $ 2,915 State and municipal 61,884 — 4,801 57,083 $ 64,960 $ — $ 4,962 $ 59,998 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 Fair value of equity securities with readily determinable fair values at March 31, 2023 and December 31, 2022, are as follows: In thousands Fair Value at January 1, 2023 Purchases Sales/redemptions Gains Losses on sales of securities Fair Value at March 31, 2023 March 31, 2023 CRA Mutual Fund $ 915 $ — $ — $ 15 $ — $ 930 Canapi Ventures SBIC Fund 206 — 40 — — 166 Stock in other banks 598 — 369 5 2 232 $ 1,719 $ — $ 409 $ 20 $ 2 $ 1,328 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 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 March 31, 2023, and December 31, 2022: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE March 31, 2023 U.S. Government and agencies $ 4,935 $ 74 $ 203,168 $ 26,841 $ 208,103 $ 26,915 Mortgage-backed securities, residential 41,971 2,454 220,371 26,347 262,342 28,801 State and municipal — — — — — — Corporate bond 14,418 283 12,230 1,644 26,648 1,927 $ 61,324 $ 2,811 $ 435,769 $ 54,832 $ 497,093 $ 57,643 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 bond 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY March 31, 2023 Mortgage-backed securities, residential $ — $ — $ 2,915 $ 161 $ 2,915 $ 161 State and municipal 3,537 46 53,546 4,755 57,083 4,801 $ 3,537 $ 46 $ 56,461 $ 4,916 $ 59,998 $ 4,962 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 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. The Corporation adopted ASU 2016-13, “Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” on January 1, 2023 and did not record an allowance for credit losses on its investment securities during the quarter ended March 31, 2023. The Corporation regularly reviews debt securities for expected credit loss using both qualitative and quantitative criteria, as necessary, based on the composition of the portfolio at period end. Management sells securities from its available for sale portfolio in an effort to manage and allocate the portfolio. Amortized cost and fair value at March 31, 2023, 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 $ 5,008 $ 4,934 $ 285 $ 284 Over 1 year through 5 years 165,613 151,727 379 363 Over 5 years through 10 years 92,762 78,723 16,961 16,256 Over 10 years 5,053 4,218 44,259 40,180 Mortgage-backed securities, residential 291,143 262,342 3,076 2,915 $ 559,579 $ 501,944 $ 64,960 $ 59,998 The Corporation realized gross gains of $228,000 and gross losses of $421,000 on sales of securities available for sale during three months ended March 31, 2023. The Corporation did not sell any securities available for sale during the three months ended March 31, 2022. At March 31, 2023, and December 31, 2022, securities with a carrying value of $233,094,000 and $342,180,000, respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

Loans

Loans	3 Months Ended
	Mar. 31, 2023
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Loans	Loans and Allowance for Credit Losses The following table presents the composition of the loan portfolio as of March 31, 2023, and December 31, 2022: In thousands March 31, 2023 December 31, 2022 Commercial and industrial $ 170,341 $ 178,762 Commercial real estate 819,302 821,805 Commercial real estate construction 86,847 80,470 Residential mortgage 360,878 362,098 Home equity lines of credit 83,913 84,141 Consumer 10,345 11,334 Total Loans $ 1,531,626 $ 1,538,610 The following table presents nonaccrual loans as of March 31, 2023, and December 31, 2022: In thousands March 31, 2023 December 31, 2022 Commercial and industrial $ 806 $ 781 Commercial real estate 1,772 1,873 Commercial real estate construction — — Residential mortgage 193 — Home equity lines of credit 207 — $ 2,978 $ 2,654 Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process at March 31, 2023 and December 31, 2022, totaled $1,109,000 and $1,101,000, respectively. No additional funds are committed to be advanced in connection with individually evaluated loans. Loan Modifications On January 1, 2023, the Corporation adopted the accounting guidance in ASU 2022-02, which eliminates the recognition and measurement of troubled debt restructurings (TDRs). Due to the removal of the TDR designation, the Corporation evaluates all loan restructurings according to the accounting guidance for loan modifications to determine if the restructuring results in a new loan or a continuation of the existing loan. Loan modifications to borrowers experiencing financial difficulty that result in a direct change in the timing or amount of contractual cash flows include situations where there is principal forgiveness, interest rate reductions, other-than-insignificant payment delays, term extensions, and combinations of the above. Therefore, the disclosures related to loan restructurings are only for modifications that directly affect cash flows. As of March 31, 2023, the Corporation had no modified loans or any commitments to lend any additional funds on modified loans. As of March 31, 2023, the Corporation had no loans that defaulted during the period and had been modified preceding the payment default when the borrower was experiencing financial difficulty at the time of modification. For purposes of this disclosure, a default occurs when, within 12 months of the original modification, either a full or partial charge-off occurs or the loan becomes 90 days or more past due. Allowance for credit losses In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”, universally referred to as Current Expected Credit Loss (CECL). The amendments in this ASU, among other things, require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. Many of the loss estimation techniques applied today are still permitted, although the inputs to those techniques will change to reflect the full amount of expected credit losses. In addition, the ASU amends the accounting for credit losses on debt securities and purchased financial assets with credit deterioration. For smaller reporting companies, such as the Corporation, this standard (Topic 326) was effective as of January 1, 2023. The Corporation maintains an allowance for credit losses (ACL) at a level determined to be adequate to absorb expected credit losses associated with the Corporation’s financial instruments over the life of those instruments as of the balance sheet date. The Corporation develops and documents a systematic ACL methodology based on the following portfolio segments: 1) Commercial and Industrial, 2) Commercial Real Estate, 3) Commercial Real Estate Construction, 4) Residential Mortgage, and 5) Home Equity Lines of Credit. The Corporation’s loan portfolio is segmented by loan types that have similar risk characteristics and behave similarly during economic cycles. The segmentation in the CECL model is different from the segmentation in the Incurred Loss Model, however there was minimal impact on the presentation of the financial statement disclosures. The following is a discussion of the key risks by portfolio segment that management assesses in preparing the ACL. 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. Credit Quality Indicators: The Corporation’s portfolio grading analysis estimates the capability of the borrower to repay the contractual obligations of the loan agreements as scheduled or at all. The Corporation’s internal credit risk grading system is based on debt service coverage, collateral values and other subjective factors. Mortgage and consumer loans are defaulted to a pass grade until a loan migrates to past due status. Special Mention – Considered “Other Assets Especially Mentioned”, these loans are currently protected, but are potentially weak. Loans in this rating category constitute an undue and unwarranted credit risk, but not to the point of justifying a classification of substandard. The credit risk may be relatively minor, yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan. Substandard – Loans in this category are inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Loans so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Loss potential, while existing in the aggregate amount of substandard assets, does not have to exist in individual loans classified as substandard. Doubtful – Loans in this category have all the weaknesses inherent in one classified substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable. The possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to strengthen the credit, its classification as an estimated loss is deferred until its more exact status may be determined. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens on additional collateral, and refinancing plans. Loans not meeting the criteria above that are analyzed individually as part of the above described process are considered to be pass-related loans. The following table presents loan balances by year of origination and internally assigned risk rating for ACNB’s portfolio segments as of March 31, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 616 $ 28,398 $ 39,838 $ 18,419 $ 15,602 $ 29,113 $ 32,611 $ 164,597 Special Mention 122 353 366 529 191 779 1,925 4,265 Substandard 9 20 — 23 15 863 549 1,479 Doubtful — — — — — — — — Total Commercial and industrial $ 747 $ 28,771 $ 40,204 $ 18,971 $ 15,808 $ 30,755 $ 35,085 $ 170,341 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 29 $ — $ 29 Commercial real estate Pass $ 17,795 $ 144,561 $ 136,844 $ 64,435 $ 76,946 $ 330,957 $ 13,599 $ 785,137 Special Mention 162 4,534 1,374 1,343 4,964 15,530 813 28,720 Substandard — — — — 566 4,879 — 5,445 Doubtful — — — — — — — — Total Commercial real estate $ 17,957 $ 149,095 $ 138,218 $ 65,778 $ 82,476 $ 351,366 $ 14,412 $ 819,302 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate construction Pass $ 2,213 $ 45,315 $ 19,862 $ 5,714 $ 2,636 $ 3,907 $ 5,382 $ 85,029 Special Mention — 483 471 93 — 771 — 1,818 Substandard — — — — — — — — Doubtful — — — — — — — — Total Commercial real estate construction $ 2,213 $ 45,798 $ 20,333 $ 5,807 $ 2,636 $ 4,678 $ 5,382 $ 86,847 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage Pass $ 13,280 $ 73,961 $ 57,941 $ 33,922 $ 21,721 $ 153,129 $ 7 $ 353,961 Special Mention 483 84 720 419 823 3,556 — 6,085 Substandard — — — — — 832 — 832 Doubtful — — — — — — — — Total Residential Mortgage $ 13,763 $ 74,045 $ 58,661 $ 34,341 $ 22,544 $ 157,517 $ 7 $ 360,878 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Pass $ 1,040 $ 41 $ — $ — $ 102 $ 4,653 $ 76,834 $ 82,670 Special Mention — — — — — 37 697 734 Substandard — — — — — 509 — 509 Doubtful — — — — — — — — Total Home equity lines of credit $ 1,040 $ 41 $ — $ — $ 102 $ 5,199 $ 77,531 $ 83,913 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer Pass $ 845 $ 3,654 $ 1,055 $ 820 $ 446 $ 1,541 $ 1,966 $ 10,327 Special Mention — — — — — — — — Substandard — — — — — — 18 18 Doubtful — — — — — — — — Total Consumer $ 845 $ 3,654 $ 1,055 $ 820 $ 446 $ 1,541 $ 1,984 $ 10,345 Year-to-date gross charge-offs $ — $ 15 $ 28 $ 6 $ 7 $ 32 $ — $ 88 Total Portfolio loans Pass $ 35,789 $ 295,930 $ 255,540 $ 123,310 $ 117,453 $ 523,300 $ 130,399 $ 1,481,721 Special Mention 767 5,454 2,931 2,384 5,978 20,673 3,435 41,622 Substandard 9 20 — 23 581 7,083 567 8,283 Doubtful — — — — — — — — Total Portfolio loans $ 36,565 $ 301,404 $ 258,471 $ 125,717 $ 124,012 $ 551,056 $ 134,401 $ 1,531,626 Year-to-date gross charge-offs $ — $ 15 $ 28 $ 6 $ 7 $ 61 $ — $ 117 The following table presents the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Total December 31, 2022 Pass $ 173,437 $ 786,711 $ 78,652 $ 356,081 $ 83,044 $ 11,334 $ 1,489,259 Special Mention 4,035 29,540 1,818 5,803 712 — 41,908 Substandard 1,290 5,554 — 214 385 — 7,443 Doubtful — — — — — — — Loss — — — — — — — Total Portfolio Loans $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,538,610 Performing Loans $ 177,981 $ 819,932 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,535,956 Nonaccrual Loans 781 1,873 — — — — 2,654 Total Portfolio Loans $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,538,610 The following table presents loan balances by year of origination and performing and nonperforming status for ACNB’s portfolio segments as of March 31, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Performing $ 747 $ 28,771 $ 40,204 $ 18,971 $ 15,808 $ 30,498 $ 34,536 $ 169,535 Nonperforming — — — — — 257 549 806 Total Commercial and industrial 747 28,771 40,204 18,971 15,808 30,755 35,085 170,341 Commercial real estate Performing 17,957 149,095 138,218 65,778 82,134 349,936 14,412 817,530 Nonperforming — — — — 342 1,430 — 1,772 Total Commercial real estate 17,957 149,095 138,218 65,778 82,476 351,366 14,412 819,302 Commercial real estate construction Performing 2,213 45,798 20,333 5,807 2,636 4,678 5,382 86,847 Nonperforming — — — — — — — — Total Commercial real estate construction 2,213 45,798 20,333 5,807 2,636 4,678 5,382 86,847 Residential mortgage Performing 13,763 74,045 58,661 34,341 22,544 157,324 7 360,685 Nonperforming — — — — — 193 — 193 Total Residential Mortgage 13,763 74,045 58,661 34,341 22,544 157,517 7 360,878 Home equity lines of credit Performing 1,040 41 — — 102 4,992 77,531 83,706 Nonperforming — — — — — 207 — 207 Total Home equity lines of credit 1,040 41 — — 102 5,199 77,531 83,913 Consumer Performing 845 3,654 1,055 820 446 1,541 1,984 10,345 Nonperforming — — — — — — — — Total Consumer 845 3,654 1,055 820 446 1,541 1,984 10,345 Total Portfolio loans Performing 36,565 301,404 258,471 125,717 123,670 548,969 133,852 1,528,648 Nonperforming — — — — 342 2,087 549 2,978 Total Portfolio loans $ 36,565 $ 301,404 $ 258,471 $ 125,717 $ 124,012 $ 551,056 $ 134,401 $ 1,531,626 The following tables present the classes of the loan portfolio summarized by the past due status as of March 31, 2023, and December 31, 2022: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans March 31, 2023 Total Loans Commercial and industrial $ 54 $ — $ 162 $ 216 $ 170,125 $ 170,341 $ — Commercial real estate 288 552 — 840 818,462 819,302 — Commercial real estate construction — — — — 86,847 86,847 — Residential mortgage 2,202 235 656 3,093 357,785 360,878 462 Home equity lines of credit 444 867 398 1,709 82,204 83,913 398 Consumer 67 3 — 70 10,275 10,345 — Total Loans $ 3,055 $ 1,657 $ 1,216 $ 5,928 $ 1,525,698 $ 1,531,626 $ 860 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans December 31, 2022 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 The following table summarizes information relative to individually evaluated loans by loan portfolio class as of March 31, 2023: Individually Evaluated Loans with Allowance Individually Evaluated Loans with In thousands Recorded Investment Related Recorded Investment Related March 31, 2023 Commercial and industrial $ 806 $ 709 $ — $ — Commercial real estate 342 202 1,430 — Commercial real estate construction — — — — Residential mortgage — — 193 — Home equity lines of credit — — 207 — $ 1,148 $ 911 $ 1,830 $ — A loan is considered individually evaluated when it is transferred to nonaccrual status. During the three months ended March 31, 2023, no material amount of interest income was recognized on individually evaluated loans subsequent to their classification as individually evaluated loans. The adoption of Topic 326 resulted in certain acquired and purchase credit impaired loans being added to the individually evaluated loan category and a prior troubled debt restructured loan was moved to performing status due to loan repayment history. The following table presents the amortized cost basis of individually evaluated loans as of March 31, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change. March 31, 2023 Type of Collateral In thousands Business Assets Real Estate Commercial and industrial $ 806 $ — Commercial real estate — 1,772 Commercial real estate construction — — Residential mortgage — 193 Home equity lines of credit — 207 Consumer — — Total $ 806 $ 2,172 The following tables summarize the allowance for credit losses and allowance for loan losses and recorded investment in loans receivable: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF AND FOR THE PERIOD ENDED MARCH 31, 2023 Allowance for Credit Losses Beginning balance - January 1, 2023 $ 2,848 $ 10,016 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,861 Impact of CECL adoption (762) 1,106 1,347 297 17 (142) (245) $ 1,618 Charge-offs (29) — — — — (88) — (117) Recoveries 1 — — — — 25 — 26 Provisions (credits) 47 (90) 118 40 15 (33) — 97 Ending balance - March 31, 2023 $ 2,105 $ 11,032 $ 2,465 $ 3,366 $ 379 $ 138 $ — $ 19,485 Ending balance: individually evaluated for impairment $ 709 $ 202 $ — $ — $ — $ — $ — $ 911 Ending balance: collectively evaluated for impairment $ 1,396 $ 10,830 $ 2,465 $ 3,366 $ 379 $ 138 $ — $ 18,574 Loans Receivable Ending balance $ 170,341 $ 819,302 $ 86,847 $ 360,878 $ 83,913 $ 10,345 $ — $ 1,531,626 Ending balance: individually evaluated for impairment $ 806 $ 1,772 $ — $ 193 $ 207 $ — $ — $ 2,978 Ending balance: collectively evaluated for impairment $ 169,535 $ 817,530 $ 86,847 $ 360,685 $ 83,706 $ 10,345 $ — $ 1,528,648 AS OF AND FOR THE PERIOD ENDED MARCH 31, 2022 Allowance for Loan Losses Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (63) — — — — (19) — (82) Recoveries 10 — — — — 2 — 12 Provisions (credits) 157 (91) 50 (153) (75) (6) 118 — Ending balance - March 31, 2022 $ 3,280 $ 10,625 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 18,963 Ending balance: individually evaluated for impairment $ 802 $ 836 $ — $ — $ — $ — $ — $ 1,638 Ending balance: collectively evaluated for impairment $ 2,478 $ 9,789 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 17,325 Loans Receivable Ending balance $ 188,132 $ 800,277 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,484,326 Ending balance: individually evaluated for impairment $ 964 $ 7,124 $ — $ — $ — $ — $ — $ 8,088 Ending balance: collectively evaluated for impairment $ 187,168 $ 793,153 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,476,238 In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF DECEMBER 31, 2022 Allowance for Loan Losses Ending balance $ 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 Receivable 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

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Corporation could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective reporting dates and have not been reevaluated or updated for purposes of these consolidated financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. Fair value measurement and disclosure guidance defines fair value as the price that would be received to sell the asset or transfer the liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. Fair value measurement and disclosure guidance provides a list of factors that a reporting entity should evaluate to determine whether there has been a significant decrease in the volume and level of activity for the asset or liability in relation to normal market activity for the asset or liability. When the reporting entity concludes there has been a significant decrease in the volume and level of activity for the asset or liability, further analysis of the information from that market is needed and significant adjustments to the related prices may be necessary to estimate fair value in accordance with fair value measurement and disclosure guidance. This guidance further clarifies that when there has been a significant decrease in the volume and level of activity for the asset or liability, some transactions may not be orderly. In those situations, the entity must evaluate the weight of the evidence to determine whether the transaction is orderly. The guidance provides a list of circumstances that may indicate that a transaction is not orderly. A transaction price that is not associated with an orderly transaction is given little, if any, weight when estimating fair value. Fair value measurement and disclosure guidance establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at March 31, 2023, and December 31, 2022, are as follows: March 31, 2023 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 208,103 $ — $ 208,103 $ — Mortgage-backed securities, residential 262,342 — 262,342 — State and municipal — — — — Corporate bonds 31,499 — 31,499 — Total securities available for sale Recurring $ 501,944 $ — $ 501,944 $ — Equity securities with readily determinable fair values Recurring $ 1,328 $ 1,328 $ — $ — Individually evaluated loans Nonrecurring $ 236 $ — $ — $ 236 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 Nonrecurring $ 3,773 $ — $ — $ 3,773 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average March 31, 2023 Individually evaluated loans $ 236 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (91)% December 31, 2022 Impaired loans $ 3,773 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (48)% (a) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (b) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal. The following information should not be interpreted as an estimate of the fair value of the entire Corporation since a fair value calculation is only provided for a limited portion of the Corporation’s assets and liabilities. Due to a wide range of valuation techniques and the degree of subjectivity used in making the estimates, comparisons between the Corporation’s disclosures and those of other companies may not be meaningful. The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of March 31, 2023: March 31, 2023 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 24,833 $ 24,833 $ 6,686 $ 18,147 $ — Interest-bearing deposits with banks 89,233 89,233 89,233 — — Equity securities with readily determinable fair values 1,328 1,328 1,328 — — Debt securities available for sale 501,944 501,944 — 501,944 — Securities held to maturity 64,960 59,998 — 59,998 — Loans held for sale 167 167 — 167 — Loans, less allowance for credit losses 1,512,141 1,463,447 — — 1,463,447 Accrued interest receivable 6,897 6,897 — 6,897 — Restricted investment in bank stocks 2,552 N/A — N/A — Financial liabilities: Demand deposits and savings 1,813,200 1,813,200 — 1,813,200 — Time deposits 242,622 228,978 — 228,978 — Short-term borrowings 30,294 30,294 — 30,294 — Long-term borrowings 25,000 25,707 — 25,707 — Trust preferred and subordinated debt 21,000 18,589 — 18,589 — Accrued interest payable 123 123 — 123 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of December 31, 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 credit 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 — — — — —

Borrowings

Borrowings	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Borrowings	Borrowings The Corporation had debt outstanding as follows: In thousands March 31, 2023 December 31, 2022 FHLB advance $ 25,000 $ — Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 46,000 $ 21,000 The FHLB advance matures in 2027 and has a fixed interest rate of 4.63%, with a prepayment penalty. The advance is collateralized by the assets defined in the security agreement and FHLB capital stock. Based on this collateral and ACNB’s holding of FHLB stock, ACNB is eligible to borrow up to $814,924,000, of which $789,853,000 is available at March 31, 2023. 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 March 15, 2023, the most recent interest rate reset date, the interest rate was adjusted to 6.50% for the period ending June 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.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	Recently issued but not effective Accounting Pronouncements 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.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
New Accounting Pronouncements	Recently issued but not effective Accounting Pronouncements 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.

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Impact of Topic 326	The following table illustrates the impact of Topic 326: January 1, 2023 In thousands As Reported Under Topic 326 Pre Topic 326 Impact of Topic 326 Adoption Allowance for Credit Losses on Loans: Commercial and industrial $ (2,086) $ (2,848) $ 762 Commercial real estate (11,122) (10,016) (1,106) Commercial real estate construction (2,347) (1,000) (1,347) Residential mortgage (3,326) (3,029) (297) Home equity lines of credit (364) (347) (17) Consumer (234) (376) 142 Unallocated — (245) 245 Allowance for credit losses on loans $ (19,479) $ (17,861) $ (1,618) Assets: Total Loans, net of allowance for credit losses $ 1,519,131 $ 1,520,749 $ 1,618 Net deferred tax asset 18,452 17,718 734 Liabilities: Allowance for unfunded commitments 1,735 92 1,643 Equity: Retained earnings 242,674 245,042 2,368

Retirement Benefits (Tables)

Retirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2023
Postemployment Benefits [Abstract]
Schedule of net periodic benefit expense (income)	The components of net periodic benefit expense related to the non-contributory, defined benefit pension plan for the three month periods ended March 31 were as follows: Three Months Ended March 31, In thousands 2023 2022 Service cost $ 124 $ 194 Interest cost 373 263 Expected return on plan assets (663) (784) Amortization of net loss 98 102 Net Periodic Benefit (Income) Expense $ (68) $ (225)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Schedule of accumulated other comprehensive loss	The components of accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Losses on Securities Pension Accumulated Other Ending Balance — March 31, 2022 $ (24,912) $ (5,992) $ (30,904) Ending Balance — December 31, 2022 $ (52,734) $ (5,278) $ (58,012) March 31, 2023 Beginning balance $ (52,734) $ (5,278) $ (58,012) Amounts reclassified from accumulated other comprehensive loss, net of tax Unrealized gain on available for sale securities, net of tax 5,136 — 5,136 Realized losses on securities, net of tax (146) — (146) Amortization of unrealized losses on securities transferred to held to maturity, net of tax 1,014 — 1,014 Amortization of pension net loss, transition liability and prior service cost, net of tax — 48 48 Unrecognized pension net gain, net of tax — — — Net current period other comprehensive (loss) income 6,004 48 6,052 Ending Balance $ (46,730) $ (5,230) $ (51,960)

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Information	Segment information for the three month periods ended March 31, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 26,991 $ 1,902 $ 28,893 Interest expense 817 — 817 Depreciation and amortization expense 673 210 883 Income before income taxes 11,292 129 11,421 Total assets 2,391,583 19,350 2,410,933 Capital expenditures 52 6 58 2022 Interest income and other income from external customers $ 21,336 $ 1,200 $ 22,536 Interest expense 1,018 6 1,024 Depreciation and amortization expense 748 131 879 Income before income taxes 8,356 (126) 8,230 Total assets 2,725,844 20,312 2,746,156 Capital expenditures 320 11 331

Securities (Tables)

Securities (Tables)	3 Months Ended
	Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Amortized cost and fair value of securities at March 31, 2023, and December 31, 2022, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE March 31, 2023 U.S. Government and agencies $ 235,018 $ — $ 26,915 $ 208,103 Mortgage-backed securities, residential 291,143 — 28,801 262,342 State and municipal — — — — Corporate bonds 33,418 8 1,927 31,499 $ 559,579 $ 8 $ 57,643 $ 501,944 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 Amortized Gross Gross Fair SECURITIES HELD TO MATURITY March 31, 2023 Mortgage-backed securities, residential $ 3,076 $ — $ 161 $ 2,915 State and municipal 61,884 — 4,801 57,083 $ 64,960 $ — $ 4,962 $ 59,998 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 Fair value of equity securities with readily determinable fair values at March 31, 2023 and December 31, 2022, are as follows: In thousands Fair Value at January 1, 2023 Purchases Sales/redemptions Gains Losses on sales of securities Fair Value at March 31, 2023 March 31, 2023 CRA Mutual Fund $ 915 $ — $ — $ 15 $ — $ 930 Canapi Ventures SBIC Fund 206 — 40 — — 166 Stock in other banks 598 — 369 5 2 232 $ 1,719 $ — $ 409 $ 20 $ 2 $ 1,328 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
Schedule of unrealized losses and fair value	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 March 31, 2023, and December 31, 2022: Less than 12 Months 12 Months or More Total In thousands Fair Unrealized Fair Unrealized Fair Unrealized SECURITIES AVAILABLE FOR SALE March 31, 2023 U.S. Government and agencies $ 4,935 $ 74 $ 203,168 $ 26,841 $ 208,103 $ 26,915 Mortgage-backed securities, residential 41,971 2,454 220,371 26,347 262,342 28,801 State and municipal — — — — — — Corporate bond 14,418 283 12,230 1,644 26,648 1,927 $ 61,324 $ 2,811 $ 435,769 $ 54,832 $ 497,093 $ 57,643 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 bond 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY March 31, 2023 Mortgage-backed securities, residential $ — $ — $ 2,915 $ 161 $ 2,915 $ 161 State and municipal 3,537 46 53,546 4,755 57,083 4,801 $ 3,537 $ 46 $ 56,461 $ 4,916 $ 59,998 $ 4,962 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
Schedule of amortized cost and fair value by contractual maturity	Amortized cost and fair value at March 31, 2023, 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 $ 5,008 $ 4,934 $ 285 $ 284 Over 1 year through 5 years 165,613 151,727 379 363 Over 5 years through 10 years 92,762 78,723 16,961 16,256 Over 10 years 5,053 4,218 44,259 40,180 Mortgage-backed securities, residential 291,143 262,342 3,076 2,915 $ 559,579 $ 501,944 $ 64,960 $ 59,998

Loans (Tables)

Loans (Tables)	3 Months Ended
	Mar. 31, 2023
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Schedule of the composition of the loan portfolio	The following table presents the composition of the loan portfolio as of March 31, 2023, and December 31, 2022: In thousands March 31, 2023 December 31, 2022 Commercial and industrial $ 170,341 $ 178,762 Commercial real estate 819,302 821,805 Commercial real estate construction 86,847 80,470 Residential mortgage 360,878 362,098 Home equity lines of credit 83,913 84,141 Consumer 10,345 11,334 Total Loans $ 1,531,626 $ 1,538,610
Schedule of nonaccrual loans by loan portfolio class	The following table presents nonaccrual loans as of March 31, 2023, and December 31, 2022: In thousands March 31, 2023 December 31, 2022 Commercial and industrial $ 806 $ 781 Commercial real estate 1,772 1,873 Commercial real estate construction — — Residential mortgage 193 — Home equity lines of credit 207 — $ 2,978 $ 2,654
Schedule of classes of loan portfolio summarized by the aggregate risk rating	The following table presents loan balances by year of origination and internally assigned risk rating for ACNB’s portfolio segments as of March 31, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 616 $ 28,398 $ 39,838 $ 18,419 $ 15,602 $ 29,113 $ 32,611 $ 164,597 Special Mention 122 353 366 529 191 779 1,925 4,265 Substandard 9 20 — 23 15 863 549 1,479 Doubtful — — — — — — — — Total Commercial and industrial $ 747 $ 28,771 $ 40,204 $ 18,971 $ 15,808 $ 30,755 $ 35,085 $ 170,341 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 29 $ — $ 29 Commercial real estate Pass $ 17,795 $ 144,561 $ 136,844 $ 64,435 $ 76,946 $ 330,957 $ 13,599 $ 785,137 Special Mention 162 4,534 1,374 1,343 4,964 15,530 813 28,720 Substandard — — — — 566 4,879 — 5,445 Doubtful — — — — — — — — Total Commercial real estate $ 17,957 $ 149,095 $ 138,218 $ 65,778 $ 82,476 $ 351,366 $ 14,412 $ 819,302 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate construction Pass $ 2,213 $ 45,315 $ 19,862 $ 5,714 $ 2,636 $ 3,907 $ 5,382 $ 85,029 Special Mention — 483 471 93 — 771 — 1,818 Substandard — — — — — — — — Doubtful — — — — — — — — Total Commercial real estate construction $ 2,213 $ 45,798 $ 20,333 $ 5,807 $ 2,636 $ 4,678 $ 5,382 $ 86,847 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage Pass $ 13,280 $ 73,961 $ 57,941 $ 33,922 $ 21,721 $ 153,129 $ 7 $ 353,961 Special Mention 483 84 720 419 823 3,556 — 6,085 Substandard — — — — — 832 — 832 Doubtful — — — — — — — — Total Residential Mortgage $ 13,763 $ 74,045 $ 58,661 $ 34,341 $ 22,544 $ 157,517 $ 7 $ 360,878 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Pass $ 1,040 $ 41 $ — $ — $ 102 $ 4,653 $ 76,834 $ 82,670 Special Mention — — — — — 37 697 734 Substandard — — — — — 509 — 509 Doubtful — — — — — — — — Total Home equity lines of credit $ 1,040 $ 41 $ — $ — $ 102 $ 5,199 $ 77,531 $ 83,913 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer Pass $ 845 $ 3,654 $ 1,055 $ 820 $ 446 $ 1,541 $ 1,966 $ 10,327 Special Mention — — — — — — — — Substandard — — — — — — 18 18 Doubtful — — — — — — — — Total Consumer $ 845 $ 3,654 $ 1,055 $ 820 $ 446 $ 1,541 $ 1,984 $ 10,345 Year-to-date gross charge-offs $ — $ 15 $ 28 $ 6 $ 7 $ 32 $ — $ 88 Total Portfolio loans Pass $ 35,789 $ 295,930 $ 255,540 $ 123,310 $ 117,453 $ 523,300 $ 130,399 $ 1,481,721 Special Mention 767 5,454 2,931 2,384 5,978 20,673 3,435 41,622 Substandard 9 20 — 23 581 7,083 567 8,283 Doubtful — — — — — — — — Total Portfolio loans $ 36,565 $ 301,404 $ 258,471 $ 125,717 $ 124,012 $ 551,056 $ 134,401 $ 1,531,626 Year-to-date gross charge-offs $ — $ 15 $ 28 $ 6 $ 7 $ 61 $ — $ 117 The following table presents the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Total December 31, 2022 Pass $ 173,437 $ 786,711 $ 78,652 $ 356,081 $ 83,044 $ 11,334 $ 1,489,259 Special Mention 4,035 29,540 1,818 5,803 712 — 41,908 Substandard 1,290 5,554 — 214 385 — 7,443 Doubtful — — — — — — — Loss — — — — — — — Total Portfolio Loans $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,538,610 Performing Loans $ 177,981 $ 819,932 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,535,956 Nonaccrual Loans 781 1,873 — — — — 2,654 Total Portfolio Loans $ 178,762 $ 821,805 $ 80,470 $ 362,098 $ 84,141 $ 11,334 $ 1,538,610 The following table presents loan balances by year of origination and performing and nonperforming status for ACNB’s portfolio segments as of March 31, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Performing $ 747 $ 28,771 $ 40,204 $ 18,971 $ 15,808 $ 30,498 $ 34,536 $ 169,535 Nonperforming — — — — — 257 549 806 Total Commercial and industrial 747 28,771 40,204 18,971 15,808 30,755 35,085 170,341 Commercial real estate Performing 17,957 149,095 138,218 65,778 82,134 349,936 14,412 817,530 Nonperforming — — — — 342 1,430 — 1,772 Total Commercial real estate 17,957 149,095 138,218 65,778 82,476 351,366 14,412 819,302 Commercial real estate construction Performing 2,213 45,798 20,333 5,807 2,636 4,678 5,382 86,847 Nonperforming — — — — — — — — Total Commercial real estate construction 2,213 45,798 20,333 5,807 2,636 4,678 5,382 86,847 Residential mortgage Performing 13,763 74,045 58,661 34,341 22,544 157,324 7 360,685 Nonperforming — — — — — 193 — 193 Total Residential Mortgage 13,763 74,045 58,661 34,341 22,544 157,517 7 360,878 Home equity lines of credit Performing 1,040 41 — — 102 4,992 77,531 83,706 Nonperforming — — — — — 207 — 207 Total Home equity lines of credit 1,040 41 — — 102 5,199 77,531 83,913 Consumer Performing 845 3,654 1,055 820 446 1,541 1,984 10,345 Nonperforming — — — — — — — — Total Consumer 845 3,654 1,055 820 446 1,541 1,984 10,345 Total Portfolio loans Performing 36,565 301,404 258,471 125,717 123,670 548,969 133,852 1,528,648 Nonperforming — — — — 342 2,087 549 2,978 Total Portfolio loans $ 36,565 $ 301,404 $ 258,471 $ 125,717 $ 124,012 $ 551,056 $ 134,401 $ 1,531,626
Schedule of classes of loan portfolio summarized by the past due status	The following tables present the classes of the loan portfolio summarized by the past due status as of March 31, 2023, and December 31, 2022: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans March 31, 2023 Total Loans Commercial and industrial $ 54 $ — $ 162 $ 216 $ 170,125 $ 170,341 $ — Commercial real estate 288 552 — 840 818,462 819,302 — Commercial real estate construction — — — — 86,847 86,847 — Residential mortgage 2,202 235 656 3,093 357,785 360,878 462 Home equity lines of credit 444 867 398 1,709 82,204 83,913 398 Consumer 67 3 — 70 10,275 10,345 — Total Loans $ 3,055 $ 1,657 $ 1,216 $ 5,928 $ 1,525,698 $ 1,531,626 $ 860 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans December 31, 2022 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
Summary of allowance for loan losses and recorded investment in loans receivable	The following tables summarize the allowance for credit losses and allowance for loan losses and recorded investment in loans receivable: In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF AND FOR THE PERIOD ENDED MARCH 31, 2023 Allowance for Credit Losses Beginning balance - January 1, 2023 $ 2,848 $ 10,016 $ 1,000 $ 3,029 $ 347 $ 376 $ 245 $ 17,861 Impact of CECL adoption (762) 1,106 1,347 297 17 (142) (245) $ 1,618 Charge-offs (29) — — — — (88) — (117) Recoveries 1 — — — — 25 — 26 Provisions (credits) 47 (90) 118 40 15 (33) — 97 Ending balance - March 31, 2023 $ 2,105 $ 11,032 $ 2,465 $ 3,366 $ 379 $ 138 $ — $ 19,485 Ending balance: individually evaluated for impairment $ 709 $ 202 $ — $ — $ — $ — $ — $ 911 Ending balance: collectively evaluated for impairment $ 1,396 $ 10,830 $ 2,465 $ 3,366 $ 379 $ 138 $ — $ 18,574 Loans Receivable Ending balance $ 170,341 $ 819,302 $ 86,847 $ 360,878 $ 83,913 $ 10,345 $ — $ 1,531,626 Ending balance: individually evaluated for impairment $ 806 $ 1,772 $ — $ 193 $ 207 $ — $ — $ 2,978 Ending balance: collectively evaluated for impairment $ 169,535 $ 817,530 $ 86,847 $ 360,685 $ 83,706 $ 10,345 $ — $ 1,528,648 AS OF AND FOR THE PERIOD ENDED MARCH 31, 2022 Allowance for Loan Losses Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (63) — — — — (19) — (82) Recoveries 10 — — — — 2 — 12 Provisions (credits) 157 (91) 50 (153) (75) (6) 118 — Ending balance - March 31, 2022 $ 3,280 $ 10,625 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 18,963 Ending balance: individually evaluated for impairment $ 802 $ 836 $ — $ — $ — $ — $ — $ 1,638 Ending balance: collectively evaluated for impairment $ 2,478 $ 9,789 $ 666 $ 3,082 $ 426 $ 385 $ 499 $ 17,325 Loans Receivable Ending balance $ 188,132 $ 800,277 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,484,326 Ending balance: individually evaluated for impairment $ 964 $ 7,124 $ — $ — $ — $ — $ — $ 8,088 Ending balance: collectively evaluated for impairment $ 187,168 $ 793,153 $ 54,366 $ 341,530 $ 88,356 $ 11,665 $ — $ 1,476,238 In thousands Commercial Commercial Commercial Residential Home Equity Consumer Unallocated Total AS OF DECEMBER 31, 2022 Allowance for Loan Losses Ending balance $ 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 Receivable 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
Financing Receivable, Loan Portfolio Class	The following table summarizes information relative to individually evaluated loans by loan portfolio class as of March 31, 2023: Individually Evaluated Loans with Allowance Individually Evaluated Loans with In thousands Recorded Investment Related Recorded Investment Related March 31, 2023 Commercial and industrial $ 806 $ 709 $ — $ — Commercial real estate 342 202 1,430 — Commercial real estate construction — — — — Residential mortgage — — 193 — Home equity lines of credit — — 207 — $ 1,148 $ 911 $ 1,830 $ —
Financing Receivable, Amortized Cost Basis	The following table presents the amortized cost basis of individually evaluated loans as of March 31, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change. March 31, 2023 Type of Collateral In thousands Business Assets Real Estate Commercial and industrial $ 806 $ — Commercial real estate — 1,772 Commercial real estate construction — — Residential mortgage — 193 Home equity lines of credit — 207 Consumer — — Total $ 806 $ 2,172

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of fair value measurements by level within the fair value hierarchy and the basis of measurement used	For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at March 31, 2023, and December 31, 2022, are as follows: March 31, 2023 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 208,103 $ — $ 208,103 $ — Mortgage-backed securities, residential 262,342 — 262,342 — State and municipal — — — — Corporate bonds 31,499 — 31,499 — Total securities available for sale Recurring $ 501,944 $ — $ 501,944 $ — Equity securities with readily determinable fair values Recurring $ 1,328 $ 1,328 $ — $ — Individually evaluated loans Nonrecurring $ 236 $ — $ — $ 236 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 Nonrecurring $ 3,773 $ — $ — $ 3,773
Schedule of additional quantitative information about assets measured at fair value on a nonrecurring basis	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average March 31, 2023 Individually evaluated loans $ 236 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (91)% December 31, 2022 Impaired loans $ 3,773 Appraisal of collateral (a) Appraisal adjustments (b) (10) – (50)% (48)% (a) Fair value is generally determined through management’s estimate or independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (b) Appraisals may be adjusted downward by management for qualitative factors such as economic conditions and estimated liquidation expenses. The range of liquidation expenses and other appraisal adjustments are presented as a percentage of the appraisal. Higher downward adjustments are caused by negative changes to the collateral or conditions in the real estate market, actual offers or sales contracts received, and/or age of the appraisal.
Schedule of carrying amount, exit pricing concept fair value and placement in the fair value hierarchy	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of March 31, 2023: March 31, 2023 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 24,833 $ 24,833 $ 6,686 $ 18,147 $ — Interest-bearing deposits with banks 89,233 89,233 89,233 — — Equity securities with readily determinable fair values 1,328 1,328 1,328 — — Debt securities available for sale 501,944 501,944 — 501,944 — Securities held to maturity 64,960 59,998 — 59,998 — Loans held for sale 167 167 — 167 — Loans, less allowance for credit losses 1,512,141 1,463,447 — — 1,463,447 Accrued interest receivable 6,897 6,897 — 6,897 — Restricted investment in bank stocks 2,552 N/A — N/A — Financial liabilities: Demand deposits and savings 1,813,200 1,813,200 — 1,813,200 — Time deposits 242,622 228,978 — 228,978 — Short-term borrowings 30,294 30,294 — 30,294 — Long-term borrowings 25,000 25,707 — 25,707 — Trust preferred and subordinated debt 21,000 18,589 — 18,589 — Accrued interest payable 123 123 — 123 — Off-balance sheet financial instruments — — — — — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments as of December 31, 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 credit 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 — — — — —

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 31, 2023
Debt Disclosure [Abstract]
Schedule of long-term debt outstanding	The Corporation had debt outstanding as follows: In thousands March 31, 2023 December 31, 2022 FHLB advance $ 25,000 $ — Trust preferred subordinated debt 6,000 6,000 Subordinated debt 15,000 15,000 $ 46,000 $ 21,000

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Operations (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023 USD ($) bank	Mar. 31, 2022 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank					26
Allowance for credit losses on loans					$ 19,485	$ 18,963	$ (17,861)	$ 17,861	$ 19,033
Allowance for unfunded commitments					2,011		92	92
Forecast
Business Acquisition [Line Items]
Forecasted Unemployment Rates	5.10%	4.70%	4.30%	3.90%
Unfunded Loan Commitment
Business Acquisition [Line Items]
Allowance for credit losses on loans					2,000
Provision for Credit Losses					276	0
Financing Receivable Excluding Unfunded Commitments
Business Acquisition [Line Items]
Allowance for credit losses on loans					19,500
Provision for Credit Losses					97	$ 0
Revision of Prior Period, Adjustment
Business Acquisition [Line Items]
Adjustment							3,300
Allowance for credit losses on loans							(1,618)
Allowance for unfunded commitments							$ 1,643
Cumulative Effect, Period of Adoption, Adjustment
Business Acquisition [Line Items]
Allowance for credit losses on loans					1,600			$ 1,618
Cumulative Effect, Period of Adoption, Adjustment | Financing Receivable Excluding Unfunded Commitments
Business Acquisition [Line Items]
Allowance for credit losses on loans					$ (1,600)
Adams, Cumberland, Franklin and York Counties, Pennsylvania
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank					17
Carroll and Frederick Counties, Maryland
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank					9

Basis of Presentation and Nat_3

Basis of Presentation and Nature of Operations - Impact of Topic 326 (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	$ 19,485	$ (17,861)	$ 17,861	$ 18,963	$ 19,033
Total Loans, net of allowance for credit losses	1,512,141	1,520,749	1,520,749
Net deferred tax asset		17,718
Allowance for unfunded commitments	2,011	92	92
Retained earnings	198,144	245,042	193,873
Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(1,618)
Total Loans, net of allowance for credit losses		1,618
Net deferred tax asset		734
Allowance for unfunded commitments		1,643
Retained earnings		2,368
Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(19,479)
Total Loans, net of allowance for credit losses		1,519,131
Net deferred tax asset		18,452
Allowance for unfunded commitments		1,735
Retained earnings		242,674
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	2,105	(2,848)	2,848	3,280	3,176
Commercial and industrial | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		762
Commercial and industrial | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(2,086)
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	11,032	(10,016)	10,016	10,625	10,716
Commercial real estate | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(1,106)
Commercial real estate | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(11,122)
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	2,465	(1,000)	1,000	666	616
Commercial real estate construction | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(1,347)
Commercial real estate construction | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(2,347)
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	3,366	(3,029)	3,029	3,082	3,235
Residential mortgage | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(297)
Residential mortgage | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(3,326)
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	379	(347)	347	426	501
Home equity lines of credit | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(17)
Home equity lines of credit | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(364)
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	138	(376)	376	385	408
Consumer | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		142
Consumer | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		(234)
Unallocated
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	$ 0	(245)	$ 245	$ 499	$ 381
Unallocated | Revision of Prior Period, Adjustment
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		245
Unallocated | Cumulative Effect, Period of Adoption, Adjusted Balance
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans		$ 0

Earnings Per Share and Restri_2

Earnings Per Share and Restricted Stock (Details) - USD ($) $ in Thousands		3 Months Ended
	Feb. 24, 2019	Mar. 31, 2023	Mar. 31, 2022	Mar. 08, 2019	Mar. 20, 2018	Feb. 24, 2009
Earnings Per Share [Abstract]
Weighted average shares of common stock outstanding, basic (in shares)		8,511,244	8,684,152
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares of common stock outstanding, basic (in shares)		8,511,244	8,684,152
Weighted average shares of common stock outstanding, diluted (in shares)		8,522,976	8,684,152
Non-vested number of shares (in shares)		35,500
2009 Restricted Stock Plan, Number of shares authorized, but not issued (in shares)				174,055
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 495	$ 243
ACNB Corporation 2009 Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
2009 Restricted Stock Plan, expiration period	10 years
Aggregate shares of common stock under new stock incentive plan (in shares)						200,000
ACNB Corporation 2009 Restricted Stock Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under plan (in shares)		25,945
ACNB Corporation 2018 Omnibus Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate shares of common stock under new stock incentive plan (in shares)					400,000
ACNB Corporation 2018 Omnibus Stock Incentive Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested number of shares (in shares)		14,623
Shares issued under plan (in shares)		100,596
Shares fully vested (in shares)		42,899
Shares vested during the quarter (in shares)		0
Vesting period (in years)		2 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant		473,459

Retirement Benefits (Details)

Retirement Benefits (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) person	Mar. 31, 2022 USD ($)
Postemployment Benefits [Abstract]
Service cost	$ 124	$ 194
Interest cost	373	263
Expected return on plan assets	(663)	(784)
Amortization of net loss	98	102
Net Periodic Benefit (Income) Expense	$ (68)	$ (225)
Number of active, vested, terminated and retired persons in the plan | person	343

Guarantees (Details)

Guarantees (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Guarantor Obligations [Line Items]
Line of credit facility expiration period	1 year
Standby Letters of Credit
Guarantor Obligations [Line Items]
Guarantees amount	$ 15,992

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance		$ 245,042	$ 272,114
Unrealized gain on available for sale securities, net of tax		5,136	(21,438)
Realized losses on securities, net of tax	[1],[2]	(146)	0
Amortization of unrealized losses on securities transferred to held to maturity, net of tax	[3]	1,014	0
Amortization of pension net loss, transition liability and prior service cost, net of tax	[2],[4]	48	79
Unrecognized pension net gain, net of tax	[2]	0	0
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		6,052	(21,359)
Ending Balance		255,841	256,009
Unrealized Losses on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance		(52,734)
Unrealized gain on available for sale securities, net of tax		5,136
Realized losses on securities, net of tax		(146)
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		1,014
Amortization of pension net loss, transition liability and prior service cost, net of tax		0
Unrecognized pension net gain, net of tax		0
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		6,004
Ending Balance		(46,730)	(24,912)
Pension Liability
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance		(5,278)
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		48
Unrecognized pension net gain, net of tax		0
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		48
Ending Balance		(5,230)	(5,992)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance		(58,012)	(9,545)
Unrealized gain on available for sale securities, net of tax		5,136
Realized losses on securities, net of tax		(146)
Amortization of unrealized losses on securities transferred to held to maturity, net of tax		1,014
Amortization of pension net loss, transition liability and prior service cost, net of tax		48
Unrecognized pension net gain, net of tax		0
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)		6,052
Ending Balance		$ (51,960)	$ (30,904)
[1]Gross amounts are included in net gains on sales or call 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]Total unrealized loss remaining on investment securities held to maturity was $2,737,000[4]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.

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of reporting segments | segment	2
Segment Reporting Information [Line Items]
Interest income and other income from external customers	$ 28,893	$ 22,536
Interest Expense	817	1,024
Depreciation and amortization	883	879
Income before income taxes	11,421	8,230
Total assets	2,410,933	2,746,156	$ 2,525,507
Capital expenditures	58	331
Banking
Segment Reporting Information [Line Items]
Interest income and other income from external customers	26,991	21,336
Interest Expense	817	1,018
Depreciation and amortization	673	748
Income before income taxes	11,292	8,356
Total assets	2,391,583	2,725,844
Capital expenditures	52	320
Insurance
Segment Reporting Information [Line Items]
Interest income and other income from external customers	1,902	1,200
Interest Expense	0	6
Depreciation and amortization	210	131
Income before income taxes	129	(126)
Total assets	19,350	20,312
Capital expenditures	$ 6	$ 11

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	$ 559,579	$ 617,641
Gross Unrealized Gains	8	553
Gross Unrealized Losses	57,643	64,640
Debt securities available for sale	501,944	553,554
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	64,960	64,977
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	4,962	6,899
Fair Value	59,998	58,078
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	235,018	241,467
Gross Unrealized Gains	0	0
Gross Unrealized Losses	26,915	30,468
Debt securities available for sale	208,103	210,999
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	291,143	327,535
Gross Unrealized Gains	0	342
Gross Unrealized Losses	28,801	32,159
Debt securities available for sale	262,342	295,718
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	3,076	3,279
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	161	194
Fair Value	2,915	3,085
State and municipal
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	0	15,235
Gross Unrealized Gains	0	196
Gross Unrealized Losses	0	196
Debt securities available for sale	0	15,235
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	61,884	61,698
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	4,801	6,705
Fair Value	57,083	54,993
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	33,418	33,404
Gross Unrealized Gains	8	15
Gross Unrealized Losses	1,927	1,817
Debt securities available for sale	$ 31,499	$ 31,602

Securities - Schedule of Requir

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	$ 1,719	$ 2,609
Purchases	0	206
Sales/redemptions	409	811
Gains	20	13
Losses on sales of securities	2	298
Fair value at end of period	1,328	1,719
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	915	1,036
Purchases	0	0
Sales/redemptions	0	0
Gains	15	0
Losses on sales of securities	0	121
Fair value at end of period	930	915
Canapi Ventures SBIC Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	206	0
Purchases	0	206
Sales/redemptions	40	0
Gains	0	0
Losses on sales of securities	0	0
Fair value at end of period	166	206
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period	598	1,573
Purchases	0	0
Sales/redemptions	369	811
Gains	5	13
Losses on sales of securities	2	177
Fair value at end of period	$ 232	$ 598

Securities - Schedule of Unreal

Securities - Schedule of Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 61,324	$ 277,241
Unrealized Losses, Less than 12 Months	2,811	22,236
Fair Value, 12 Months or More	435,769	253,968
Unrealized Losses, 12 Months or More	54,832	42,404
Total Fair Value	497,093	531,209
Total Unrealized Losses	57,643	64,640
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	3,537	41,171
Unrealized Losses, Less than 12 Months	46	4,069
Fair Value, 12 Months or More	56,461	16,907
Unrealized Losses, 12 Months or More	4,916	2,830
Total Fair Value	59,998	58,078
Total Unrealized Losses	4,962	6,899
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	4,935	25,426
Unrealized Losses, Less than 12 Months	74	1,461
Fair Value, 12 Months or More	203,168	185,573
Unrealized Losses, 12 Months or More	26,841	29,007
Total Fair Value	208,103	210,999
Total Unrealized Losses	26,915	30,468
Mortgage-backed securities, residential
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	41,971	221,249
Unrealized Losses, Less than 12 Months	2,454	19,362
Fair Value, 12 Months or More	220,371	63,145
Unrealized Losses, 12 Months or More	26,347	12,797
Total Fair Value	262,342	284,394
Total Unrealized Losses	28,801	32,159
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	0	3,085
Unrealized Losses, Less than 12 Months	0	194
Fair Value, 12 Months or More	2,915	0
Unrealized Losses, 12 Months or More	161	0
Total Fair Value	2,915	3,085
Total Unrealized Losses	161	194
State and municipal
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	0	6,229
Unrealized Losses, Less than 12 Months	0	196
Fair Value, 12 Months or More	0	0
Unrealized Losses, 12 Months or More	0	0
Total Fair Value	0	6,229
Total Unrealized Losses	0	196
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	3,537	38,086
Unrealized Losses, Less than 12 Months	46	3,875
Fair Value, 12 Months or More	53,546	16,907
Unrealized Losses, 12 Months or More	4,755	2,830
Total Fair Value	57,083	54,993
Total Unrealized Losses	4,801	6,705
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	14,418	24,337
Unrealized Losses, Less than 12 Months	283	1,217
Fair Value, 12 Months or More	12,230	5,250
Unrealized Losses, 12 Months or More	1,644	600
Total Fair Value	26,648	29,587
Total Unrealized Losses	$ 1,927	$ 1,817

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Carrying value of securities pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes	$ 233,094	$ 342,180
Debt Securities, Available-for-Sale, Realized Gain	228
Debt Securities, Available-for-Sale, Realized Loss	$ 421

Securities - Schedule of Amor_2

Securities - Schedule of Amortized Cost and Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Available for Sale Amortized Cost
1 year or less	$ 5,008
Over 1 year through 5 years	165,613
Over 5 years through 10 years	92,762
Over 10 years	5,053
Without single maturity date	291,143
Available-for-sale, Amortized Cost	559,579	$ 617,641
Available for Sale Fair Value
1 year or less	4,934
Over 1 year through 5 years	151,727
Over 5 years through 10 years	78,723
Over 10 years	4,218
Without single maturity date	262,342
Available for Sale, Fair Value	501,944	553,554
Held-to-Maturity Amortized Cost
1 year or less	285
Over 1 year through 5 years	379
Over 5 years through 10 years	16,961
Over 10 years	44,259
Mortgage-backed securities, residential	3,076
Held to Maturity, Amortized Cost	64,960	64,977
Held-to-Maturity Fair Value
1 year or less	284
Over 1 year through 5 years	363
Over 5 years through 10 years	16,256
Over 10 years	40,180
Mortgage-backed securities, residential	2,915
Held to Maturity, Fair Value	59,998	58,078
Mortgage-backed securities, residential
Available for Sale Amortized Cost
Available-for-sale, Amortized Cost	291,143	327,535
Available for Sale Fair Value
Available for Sale, Fair Value	262,342	295,718
Held-to-Maturity Amortized Cost
Held to Maturity, Amortized Cost	3,076	3,279
Held-to-Maturity Fair Value
Held to Maturity, Fair Value	$ 2,915	$ 3,085

Loans - Narrative (Details)

Loans - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process	$ 1,109	$ 1,101
Maximum | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term	20 years
Loan-to-value ratio (no greater than)	80%
Maximum | Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term	30 years
Loan-to-value ratio (no greater than)	80%
Loan-to-value ratio that requires private mortgage insurance (in excess of)	80%
Maximum | Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable term	20 years
Loan-to-value ratio (no greater than)	90%

Loans - Schedule of Classes of

Loans - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	$ 1,531,626	$ 1,484,326	$ 1,538,610
Financing Receivable, Year One, Originated, Current Fiscal Year	36,565
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	301,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	258,471
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,717
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	124,012
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	551,056
Financing Receivable, Revolving	134,401
Financing Receivable, Allowance for Credit Loss, Writeoff	117	82
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	61
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	7
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	6
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	28
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	15
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,481,721		1,489,259
Financing Receivable, Year One, Originated, Current Fiscal Year	35,789
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	295,930
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	255,540
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	123,310
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	117,453
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	523,300
Financing Receivable, Revolving	130,399
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	41,622		41,908
Financing Receivable, Year One, Originated, Current Fiscal Year	767
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,454
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,931
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,384
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,978
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	20,673
Financing Receivable, Revolving	3,435
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	8,283		7,443
Financing Receivable, Year One, Originated, Current Fiscal Year	9
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	23
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	581
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,083
Financing Receivable, Revolving	567
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,528,648		1,535,956
Financing Receivable, Year One, Originated, Current Fiscal Year	36,565
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	301,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	258,471
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,717
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	123,670
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	548,969
Financing Receivable, Revolving	133,852
Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			2,654
Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	170,341	188,132	178,762
Financing Receivable, Year One, Originated, Current Fiscal Year	747
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,771
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	40,204
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,971
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15,808
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30,755
Financing Receivable, Revolving	35,085
Financing Receivable, Allowance for Credit Loss, Writeoff	29	63
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	29
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	164,597		173,437
Financing Receivable, Year One, Originated, Current Fiscal Year	616
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,398
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	39,838
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,419
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15,602
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	29,113
Financing Receivable, Revolving	32,611
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	4,265		4,035
Financing Receivable, Year One, Originated, Current Fiscal Year	122
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	353
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	366
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	529
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	191
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	779
Financing Receivable, Revolving	1,925
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,479		1,290
Financing Receivable, Year One, Originated, Current Fiscal Year	9
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	20
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	23
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	863
Financing Receivable, Revolving	549
Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Commercial and industrial | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	169,535		177,981
Financing Receivable, Year One, Originated, Current Fiscal Year	747
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,771
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	40,204
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,971
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15,808
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30,498
Financing Receivable, Revolving	34,536
Commercial and industrial | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			781
Commercial and industrial | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	819,302	800,277	821,805
Financing Receivable, Year One, Originated, Current Fiscal Year	17,957
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	149,095
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	138,218
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	65,778
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	82,476
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	351,366
Financing Receivable, Revolving	14,412
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	785,137		786,711
Financing Receivable, Year One, Originated, Current Fiscal Year	17,795
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	144,561
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	136,844
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	64,435
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	76,946
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	330,957
Financing Receivable, Revolving	13,599
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	28,720		29,540
Financing Receivable, Year One, Originated, Current Fiscal Year	162
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	4,534
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,374
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,343
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,964
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	15,530
Financing Receivable, Revolving	813
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	5,445		5,554
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	566
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,879
Financing Receivable, Revolving	0
Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Commercial real estate | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	817,530		819,932
Financing Receivable, Year One, Originated, Current Fiscal Year	17,957
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	149,095
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	138,218
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	65,778
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	82,134
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	349,936
Financing Receivable, Revolving	14,412
Commercial real estate | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			1,873
Commercial real estate | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	86,847	54,366	80,470
Financing Receivable, Year One, Originated, Current Fiscal Year	2,213
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,798
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,333
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,807
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,636
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,678
Financing Receivable, Revolving	5,382
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	85,029		78,652
Financing Receivable, Year One, Originated, Current Fiscal Year	2,213
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,315
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	19,862
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,714
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,636
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,907
Financing Receivable, Revolving	5,382
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	1,818		1,818
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	483
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	471
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	93
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	771
Financing Receivable, Revolving	0
Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Commercial real estate construction | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	86,847		80,470
Financing Receivable, Year One, Originated, Current Fiscal Year	2,213
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,798
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,333
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,807
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,636
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,678
Financing Receivable, Revolving	5,382
Commercial real estate construction | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Commercial real estate construction | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	360,878	341,530	362,098
Financing Receivable, Year One, Originated, Current Fiscal Year	13,763
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	74,045
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,661
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34,341
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	22,544
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	157,517
Financing Receivable, Revolving	7
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	353,961		356,081
Financing Receivable, Year One, Originated, Current Fiscal Year	13,280
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,961
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	57,941
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	33,922
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	21,721
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	153,129
Financing Receivable, Revolving	7
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	6,085		5,803
Financing Receivable, Year One, Originated, Current Fiscal Year	483
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	84
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	720
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	419
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	823
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,556
Financing Receivable, Revolving	0
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	832		214
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	832
Financing Receivable, Revolving	0
Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Residential mortgage | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	360,685		362,098
Financing Receivable, Year One, Originated, Current Fiscal Year	13,763
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	74,045
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,661
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34,341
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	22,544
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	157,324
Financing Receivable, Revolving	7
Residential mortgage | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Residential mortgage | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	83,913	88,356	84,141
Financing Receivable, Year One, Originated, Current Fiscal Year	1,040
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	41
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	102
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,199
Financing Receivable, Revolving	77,531
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	0
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	82,670		83,044
Financing Receivable, Year One, Originated, Current Fiscal Year	1,040
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	41
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	102
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,653
Financing Receivable, Revolving	76,834
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	734		712
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	37
Financing Receivable, Revolving	697
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	509		385
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	509
Financing Receivable, Revolving	0
Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Home equity lines of credit | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	83,706		84,141
Financing Receivable, Year One, Originated, Current Fiscal Year	1,040
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	41
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	102
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,992
Financing Receivable, Revolving	77,531
Home equity lines of credit | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Home equity lines of credit | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,345	11,665	11,334
Financing Receivable, Year One, Originated, Current Fiscal Year	845
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,654
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,055
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	820
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,541
Financing Receivable, Revolving	1,984
Financing Receivable, Allowance for Credit Loss, Writeoff	88	$ 19
Financing Receivable, Revolving, Writeoff	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff	32
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff	7
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff	6
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff	28
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff	15
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff	0
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,327		11,334
Financing Receivable, Year One, Originated, Current Fiscal Year	845
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,654
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,055
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	820
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,541
Financing Receivable, Revolving	1,966
Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	18		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	18
Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	0		0
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Consumer | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss	10,345		11,334
Financing Receivable, Year One, Originated, Current Fiscal Year	845
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,654
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,055
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	820
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,541
Financing Receivable, Revolving	$ 1,984
Consumer | Nonaccrual Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			0
Consumer | Loss
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss			$ 0

Loans - Schedule of Nonaccrual

Loans - Schedule of Nonaccrual Loans by Classes of the Loan Portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 2,978	$ 2,654
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	806	781
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	1,772	1,873
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	193	0
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 207	$ 0

Loans - Schedule of Loan Portfo

Loans - Schedule of Loan Portfolio Summarized by the Past Due Status (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 1,531,626	$ 1,538,610	$ 1,484,326
Loans Receivable >90 Days and Accruing	860	1,203
30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3,055	5,899
60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,657	1,517
>90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,216	1,620
Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	5,928	9,036
Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,525,698	1,529,574
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	170,341	178,762	188,132
Loans Receivable >90 Days and Accruing	0	0
Commercial and industrial | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	54	287
Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial and industrial | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	162	162
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	216	449
Commercial and industrial | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	170,125	178,313
Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	819,302	821,805	800,277
Loans Receivable >90 Days and Accruing	0	0
Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	288	2,026
Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	552	350
Commercial real estate | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	255
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	840	2,631
Commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	818,462	819,174
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	86,847	80,470	54,366
Loans Receivable >90 Days and Accruing	0	0
Commercial real estate construction | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	24
Commercial real estate construction | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Commercial real estate construction | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	24
Commercial real estate construction | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	86,847	80,446
Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	360,878	362,098	341,530
Loans Receivable >90 Days and Accruing	462	705
Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	2,202	2,969
Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	235	970
Residential mortgage | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	656	705
Residential mortgage | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3,093	4,644
Residential mortgage | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	357,785	357,454
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	83,913	84,141	88,356
Loans Receivable >90 Days and Accruing	398	498
Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	444	438
Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	867	117
Home equity lines of credit | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	398	498
Home equity lines of credit | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,709	1,053
Home equity lines of credit | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	82,204	83,088
Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	10,345	11,334	$ 11,665
Loans Receivable >90 Days and Accruing	0	0
Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	67	155
Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3	80
Consumer | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	0	0
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	70	235
Consumer | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 10,275	$ 11,099

Loans - Schedule of Allowance f

Loans - Schedule of Allowance for Loan Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	$ 17,861	$ 19,033
Charge-offs	(117)	(82)
Recoveries	26	12
Allowance for Loan Losses, Ending balance	19,485	18,963
Ending balance: individually evaluated for impairment	911	1,638	$ 820
Ending balance: collectively evaluated for impairment	18,574	17,325	17,041
Loans Receivable, Ending balance	1,531,626	1,484,326	1,538,610
Loans receivables: Ending balance: individually evaluated for impairment	2,978	8,088	6,115
Loans Receivable: Ending balance: collectively evaluated for impairment	1,528,648	1,476,238	1,532,495
Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	97	0
Allowance for Loan Losses, Ending balance	19,500
Unfunded Loan Commitment
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	276	0
Allowance for Loan Losses, Ending balance	2,000
Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	1,618
Allowance for Loan Losses, Ending balance	1,600
Cumulative Effect, Period of Adoption, Adjustment | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Ending balance	(1,600)
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	2,848	3,176
Charge-offs	(29)	(63)
Recoveries	1	10
Allowance for Loan Losses, Ending balance	2,105	3,280
Ending balance: individually evaluated for impairment	709	802	628
Ending balance: collectively evaluated for impairment	1,396	2,478	2,220
Loans Receivable, Ending balance	170,341	188,132	178,762
Loans receivables: Ending balance: individually evaluated for impairment	806	964	781
Loans Receivable: Ending balance: collectively evaluated for impairment	169,535	187,168	177,981
Commercial and Industrial | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	47	157
Commercial and Industrial | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	(762)
Commercial Real Estate
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	10,016	10,716
Charge-offs	0	0
Recoveries	0	0
Allowance for Loan Losses, Ending balance	11,032	10,625
Ending balance: individually evaluated for impairment	202	836	192
Ending balance: collectively evaluated for impairment	10,830	9,789	9,824
Loans Receivable, Ending balance	819,302	800,277	821,805
Loans receivables: Ending balance: individually evaluated for impairment	1,772	7,124	5,334
Loans Receivable: Ending balance: collectively evaluated for impairment	817,530	793,153	816,471
Commercial Real Estate | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	(90)	(91)
Commercial Real Estate | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	1,106
Commercial Real Estate Construction
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	1,000	616
Charge-offs	0	0
Recoveries	0	0
Allowance for Loan Losses, Ending balance	2,465	666
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	2,465	666	1,000
Loans Receivable, Ending balance	86,847	54,366	80,470
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	86,847	54,366	80,470
Commercial Real Estate Construction | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	118	50
Commercial Real Estate Construction | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	1,347
Residential Mortgage
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	3,029	3,235
Charge-offs	0	0
Recoveries	0	0
Allowance for Loan Losses, Ending balance	3,366	3,082
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	3,366	3,082	3,029
Loans Receivable, Ending balance	360,878	341,530	362,098
Loans receivables: Ending balance: individually evaluated for impairment	193	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	360,685	341,530	362,098
Residential Mortgage | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	40	(153)
Residential Mortgage | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	297
Home Equity Lines of Credit
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	347	501
Charge-offs	0	0
Recoveries	0	0
Allowance for Loan Losses, Ending balance	379	426
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	379	426	347
Loans Receivable, Ending balance	83,913	88,356	84,141
Loans receivables: Ending balance: individually evaluated for impairment	207	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	83,706	88,356	84,141
Home Equity Lines of Credit | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	15	(75)
Home Equity Lines of Credit | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	17
Consumer
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	376	408
Charge-offs	(88)	(19)
Recoveries	25	2
Allowance for Loan Losses, Ending balance	138	385
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	138	385	376
Loans Receivable, Ending balance	10,345	11,665	11,334
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	10,345	11,665	11,334
Consumer | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	(33)	(6)
Consumer | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	(142)
Unallocated
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	245	381
Charge-offs	0	0
Recoveries	0	0
Allowance for Loan Losses, Ending balance	0	499
Ending balance: individually evaluated for impairment	0	0	0
Ending balance: collectively evaluated for impairment	0	499	245
Loans Receivable, Ending balance	0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	0	0	$ 0
Unallocated | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	0	$ 118
Unallocated | Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	$ (245)

Loans - Schedule of Loan Port_2

Loans - Schedule of Loan Portfolio Summarized by Performing and Nonperforming (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 36,565
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	301,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	258,471
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,717
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	124,012
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	551,056
Financing Receivable, Revolving	134,401
Financing receivable, before allowance for credit loss	1,531,626	$ 1,538,610	$ 1,484,326
Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	36,565
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	301,404
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	258,471
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	125,717
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	123,670
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	548,969
Financing Receivable, Revolving	133,852
Financing receivable, before allowance for credit loss	1,528,648	1,535,956
Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	342
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,087
Financing Receivable, Revolving	549
Financing receivable, before allowance for credit loss	2,978
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	747
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,771
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	40,204
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,971
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15,808
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30,755
Financing Receivable, Revolving	35,085
Financing receivable, before allowance for credit loss	170,341	178,762	188,132
Commercial and industrial | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	747
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	28,771
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	40,204
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	18,971
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	15,808
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	30,498
Financing Receivable, Revolving	34,536
Financing receivable, before allowance for credit loss	169,535	177,981
Commercial and industrial | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	257
Financing Receivable, Revolving	549
Financing receivable, before allowance for credit loss	806
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	17,957
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	149,095
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	138,218
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	65,778
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	82,476
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	351,366
Financing Receivable, Revolving	14,412
Financing receivable, before allowance for credit loss	819,302	821,805	800,277
Commercial real estate | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	17,957
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	149,095
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	138,218
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	65,778
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	82,134
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	349,936
Financing Receivable, Revolving	14,412
Financing receivable, before allowance for credit loss	817,530	819,932
Commercial real estate | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	342
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,430
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	1,772
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,213
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,798
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,333
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,807
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,636
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,678
Financing Receivable, Revolving	5,382
Financing receivable, before allowance for credit loss	86,847	80,470	54,366
Commercial real estate construction | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,213
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	45,798
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	20,333
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	5,807
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	2,636
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,678
Financing Receivable, Revolving	5,382
Financing receivable, before allowance for credit loss	86,847	80,470
Commercial real estate construction | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13,763
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	74,045
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,661
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34,341
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	22,544
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	157,517
Financing Receivable, Revolving	7
Financing receivable, before allowance for credit loss	360,878	362,098	341,530
Residential mortgage | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	13,763
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	74,045
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	58,661
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	34,341
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	22,544
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	157,324
Financing Receivable, Revolving	7
Financing receivable, before allowance for credit loss	360,685	362,098
Residential mortgage | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	193
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	193
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,040
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	41
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	102
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,199
Financing Receivable, Revolving	77,531
Financing receivable, before allowance for credit loss	83,913	84,141	88,356
Home equity lines of credit | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	1,040
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	41
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	102
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,992
Financing Receivable, Revolving	77,531
Financing receivable, before allowance for credit loss	83,706	84,141
Home equity lines of credit | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	207
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	207
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	845
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,654
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,055
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	820
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,541
Financing Receivable, Revolving	1,984
Financing receivable, before allowance for credit loss	10,345	11,334	$ 11,665
Consumer | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	845
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	3,654
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,055
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	820
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	446
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,541
Financing Receivable, Revolving	1,984
Financing receivable, before allowance for credit loss	10,345	$ 11,334
Consumer | Nonperforming Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	$ 0

Loans - Summary of Individually

Loans - Summary of Individually Evaluated Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	$ 2,978	$ 6,115	$ 8,088
Individually Evaluated  Loans with No Allowance	911	820	1,638
Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	1,148
Individually Evaluated  Loans with No Allowance	1,830
Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	911
Individually Evaluated  Loans with No Allowance	0
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	806	781	964
Individually Evaluated  Loans with No Allowance	709	628	802
Commercial and industrial | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	806
Individually Evaluated  Loans with No Allowance	0
Commercial and industrial | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	709
Individually Evaluated  Loans with No Allowance	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	1,772	5,334	7,124
Individually Evaluated  Loans with No Allowance	202	192	836
Commercial real estate | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	342
Individually Evaluated  Loans with No Allowance	1,430
Commercial real estate | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	202
Individually Evaluated  Loans with No Allowance	0
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0	0
Individually Evaluated  Loans with No Allowance	0	0	0
Commercial real estate construction | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	0
Commercial real estate construction | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	193	0	0
Individually Evaluated  Loans with No Allowance	0	0	0
Residential mortgage | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	193
Residential mortgage | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	0
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	207	0	0
Individually Evaluated  Loans with No Allowance	0	$ 0	$ 0
Home equity lines of credit | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	207
Home equity lines of credit | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Individually Evaluated  Loans with No Allowance	$ 0

Loans - Summary of Amortized Co

Loans - Summary of Amortized Cost Basis of Individually Evaluated Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	$ 2,978	$ 6,115	$ 8,088
Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	806
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	2,172
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	806	781	964
Commercial and industrial | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	806
Commercial and industrial | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	1,772	5,334	7,124
Commercial real estate | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Commercial real estate | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	1,772
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0	0
Commercial real estate construction | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Commercial real estate construction | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	193	0	0
Residential mortgage | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Residential mortgage | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	193
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	207	0	0
Home equity lines of credit | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Home equity lines of credit | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	207
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	$ 0	$ 0
Consumer | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0
Consumer | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	$ 501,944	$ 553,554
Equity securities with readily determinable fair values	1,328	1,719	$ 2,609
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	1,328	1,719
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	501,944	553,554
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	208,103	210,999
Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	262,342	295,718
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	15,235
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31,499	31,602
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	1,328	1,719
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	501,944	553,554
Equity securities with readily determinable fair values	0	0
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Equity securities with readily determinable fair values	0	0
Recurring | U.S. Government and agencies | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | U.S. Government and agencies | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	208,103	210,999
Recurring | U.S. Government and agencies | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Mortgage-backed securities, residential | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Mortgage-backed securities, residential | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	262,342	295,718
Recurring | Mortgage-backed securities, residential | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | State and municipal | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | State and municipal | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	15,235
Recurring | State and municipal | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Corporate bonds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Recurring | Corporate bonds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31,499	31,602
Recurring | Corporate bonds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	0
Nonrecurring | Individually evaluated loans | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Nonrecurring | Individually evaluated loans | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	0	0
Nonrecurring | Individually evaluated loans | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	236	3,773
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	501,944	553,554
Equity securities with readily determinable fair values	1,328	1,719
Fair Value | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	501,944	553,554
Equity securities with readily determinable fair values	1,328	1,719
Fair Value | Recurring | U.S. Government and agencies
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	208,103	210,999
Fair Value | Recurring | Mortgage-backed securities, residential
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	262,342	295,718
Fair Value | Recurring | State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	0	15,235
Fair Value | Recurring | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	31,499	31,602
Fair Value | Nonrecurring | Individually evaluated loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 236	$ 3,773

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Additional Quantitative Information (Details) - Nonrecurring - Individually evaluated loans - Level 3 $ in Thousands	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Estimate	$ 236	$ 3,773
Measurement Input, Discount Rate
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.91	0.48
Measurement Input, Discount Rate | Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.10	0.10
Measurement Input, Discount Rate | Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	0.50	0.50

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Carrying Amount, Fair Value and Placement in Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial assets:
Interest-bearing deposits with banks	$ 89,233	$ 128,094
Equity securities with readily determinable fair values	1,328	1,719	$ 2,609
Debt securities available for sale	501,944	553,554
Securities held to maturity	59,998	58,078
Restricted investment in bank stocks	2,552	1,629
Level 1
Financial assets:
Cash and due from banks	6,686	6,977
Interest-bearing deposits with banks	89,233	128,094
Equity securities with readily determinable fair values	1,328	1,719
Debt securities available for sale	0	0
Securities held to maturity	0	0
Loans held for sale	0	0
Loans, less allowance for credit 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	18,147	33,090
Interest-bearing deposits with banks	0	0
Equity securities with readily determinable fair values	0	0
Debt securities available for sale	501,944	553,554
Securities held to maturity	59,998	58,078
Loans held for sale	167	123
Loans, less allowance for credit losses	0	0
Accrued interest receivable	6,897	6,915
Restricted investment in bank stocks		1,629
Financial liabilities:
Demand deposits and savings	1,813,200	1,905,845
Time deposits	228,978	276,182
Short-term borrowings	30,294	41,954
Long-term borrowings	25,707	0
Trust preferred and subordinated debt	18,589	18,648
Accrued interest payable	123	51
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 credit losses	1,463,447	1,458,556
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
Carrying Amount
Financial assets:
Cash and due from banks	24,833	40,067
Interest-bearing deposits with banks	89,233	128,094
Equity securities with readily determinable fair values	1,328	1,719
Debt securities available for sale	501,944	553,554
Securities held to maturity	64,960	64,977
Loans held for sale	167	123
Loans, less allowance for credit losses	1,512,141	1,520,749
Accrued interest receivable	6,897	6,915
Restricted investment in bank stocks	2,552	1,629
Financial liabilities:
Demand deposits and savings	1,813,200	1,905,845
Time deposits	242,622	293,130
Short-term borrowings	30,294	41,954
Long-term borrowings	25,000	0
Trust preferred and subordinated debt	21,000	21,000
Accrued interest payable	123	51
Off-balance sheet financial instruments	0	0
Fair Value
Financial assets:
Cash and due from banks	24,833	40,067
Interest-bearing deposits with banks	89,233	128,094
Equity securities with readily determinable fair values	1,328	1,719
Debt securities available for sale	501,944	553,554
Securities held to maturity	59,998	58,078
Loans held for sale	167	123
Loans, less allowance for credit losses	1,463,447	1,458,556
Accrued interest receivable	6,897	6,915
Restricted investment in bank stocks		1,629
Financial liabilities:
Demand deposits and savings	1,813,200	1,905,845
Time deposits	228,978	276,182
Short-term borrowings	30,294	41,954
Long-term borrowings	25,707	0
Trust preferred and subordinated debt	18,589	18,648
Accrued interest payable	123	51
Off-balance sheet financial instruments	$ 0	$ 0

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 30, 2021	Mar. 31, 2023	Mar. 15, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term debt outstanding		$ 46,000		$ 21,000
Amount eligible to borrow from FHLB		814,924
Amount available to borrow from FHLB		789,853
FHLB Advances
Debt Instrument [Line Items]
Long-term debt outstanding		$ 25,000		0
Interest rate percentage		4.63%
Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		$ 15,000		15,000
Interest rate percentage	4%
Subordinated debt issued	$ 15,000
Debt Instrument, issuance price, percentage	100%
Subordinated debt | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Basis spread on prime rate, percentage	3.29%
Trust preferred subordinated debt, FCBI | Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		6,000		$ 6,000
Subordinated debt issued		$ 6,000
Trust preferred subordinated debt, FCBI | Subordinated debt | London Interbank Offered Rate (LIBOR) 1
Debt Instrument [Line Items]
Interest rate percentage			6.50%
Basis spread on prime rate, percentage		1.63%