ACNB (ACNB) 10-Q 3 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Oct. 31, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 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		8,507,708
Entity Central Index Key	0000715579
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash and due from banks	$ 22,786	$ 40,067
Interest bearing deposits with banks	41,255	128,094
Total Cash and Cash Equivalents	64,041	168,161
Equity securities with readily determinable fair values	888	1,719
Debt securities available for sale	435,559	553,554
Securities held to maturity, fair value $53,843; $58,078	64,616	64,977
Loans held for sale	0	123
Loans, net of allowance for credit losses $19,264; $17,861	1,596,702	1,520,749
Assets held for sale	0	3,393
Premises and equipment, net	25,740	27,053
Right of use assets	2,784	3,162
Restricted investment in bank stocks	5,477	1,629
Investment in bank-owned life insurance	79,391	77,993
Investments in low-income housing partnerships	1,034	1,129
Goodwill	44,185	44,185
Intangible assets, net	9,434	10,332
Foreclosed assets held for resale	467	474
Other assets	58,204	46,874
Total assets	2,388,522	2,525,507
Deposits:
Non-interest bearing	565,530	595,049
Interest bearing	1,385,829	1,603,926
Total Deposits	1,951,359	2,198,975
Short-term borrowings	33,106	41,954
Long-term borrowings	120,282	21,000
Lease liabilities	2,784	3,162
Allowance for unfunded commitments	1,962	92
Other liabilities	23,391	15,282
Total Liabilities	2,132,884	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; 8,892,374 and 8,838,720 shares issued; 8,521,546 and 8,515,120 shares outstanding	22,224	22,086
Treasury stock, at cost; 370,828 and 323,600 shares	(10,502)	(8,927)
Additional paid-in capital	96,744	96,022
Retained earnings	211,939	193,873
Accumulated other comprehensive loss	(64,767)	(58,012)
Total Stockholders’ Equity	255,638	245,042
Total Liabilities and Stockholders’ Equity	$ 2,388,522	$ 2,525,507

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF CONDITION (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 53,843	$ 58,078
Allowance for credit losses on loans	$ 19,264	$ 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	8,892,374	8,838,720
Common stock, shares outstanding	8,521,546	8,515,120
Treasury stock, shares	370,828	323,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Loans, including fees
Taxable	$ 20,285	$ 17,789	$ 58,130	$ 50,078
Tax-exempt	361	424	1,069	995
Securities:
Taxable	2,477	2,830	8,451	7,102
Tax-exempt	284	189	883	618
Dividends	104	20	196	79
Other	723	2,130	2,627	3,283
Total Interest Income	24,234	23,382	71,356	62,155
INTEREST EXPENSE
Deposits	928	605	1,887	1,989
Short-term borrowings	439	23	564	60
Long-term borrowings	1,122	234	2,078	729
Total Interest Expense	2,489	862	4,529	2,778
Net Interest Income	21,745	22,520	66,827	59,377
Net Interest Income after Provisions for (Reversal of) Credit Losses and Unfunded Commitments	21,666	22,520	66,527	59,377
OTHER INCOME
Commissions from insurance sales	2,629	2,429	7,371	6,437
Earnings on investment in bank-owned life insurance	473	362	1,399	1,052
Net losses on sales or calls of securities	0	0	(739)	0
Equity Securities, FV-NI, Unrealized Gain (Loss)	(27)	(88)	(22)	(345)
Gain on assets held for sale	14	0	337	0
Other	410	362	873	822
Total Other Income	6,297	5,849	17,475	16,384
OTHER EXPENSES
Salaries and employee benefits	10,069	9,320	30,335	26,193
Net occupancy	942	1,000	2,981	3,098
Equipment	1,554	1,521	4,784	4,566
Other tax	323	411	965	1,229
Professional services	617	589	1,600	1,328
Supplies and postage	229	254	633	630
Marketing and corporate relations	159	57	472	227
FDIC and regulatory	388	263	932	798
Intangible assets amortization	352	395	1,072	1,093
Other operating	1,703	1,510	5,125	4,446
Total Other Expenses	16,336	15,320	48,899	43,608
Income before Income Taxes	11,627	13,049	35,103	32,153
PROVISION FOR INCOME TAXES	2,583	2,725	7,512	6,600
Net Income	$ 9,044	$ 10,324	$ 27,591	$ 25,553
PER SHARE DATA
Basic earnings (in dollars per share)	$ 1.06	$ 1.20	$ 3.24	$ 2.95
Diluted earnings (in dollars per share)	$ 1.06	$ 1.20	$ 3.23	$ 2.95
Financing Receivable Excluding Unfunded Commitments
INTEREST EXPENSE
Provision for Credit Losses	$ 250	$ 0	$ 74	$ 0
Unfunded Loan Commitment
INTEREST EXPENSE
Provision for Credit Losses	(171)	0	226	0
Service charges on deposit accounts
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	1,000	1,082	2,951	3,046
Income from fiduciary, investment management and brokerage activities
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	953	823	2,772	2,449
Gain from mortgage loans held for sale
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	0	42	31	468
Service charges on ATM and debit card transactions
OTHER INCOME
Revenue from contract with customer, excluding assessed tax	$ 845	$ 837	$ 2,502	$ 2,455

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 9,044	$ 10,324	$ 27,591	$ 25,553
SECURITIES
Unrealized losses arising during the period, net of income tax benefit of $(2,133), $(5,443), $(3,575) and $(15,122), respectively		(7,033)	(19,766)	(8,288)	(53,382)
Reclassification adjustment for net losses included in net income, net of income tax (benefit) cost of $0, $0, $171 and $0, respectively (A) (C)	[1],[2]	0	0	556	0
Total unrealized loss on investment securities		(7,033)	(19,766)	(7,732)	(53,382)
Amortization of unrealized losses on securities previously transferred to held to maturity, net of income taxes of $32, $150, $110, and $0, respectively (D)	[3]	244	523	731	0
Total amortization of unrealized losses on investment securities		244	523	731	0
PENSION
Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $52, $23, $76 and $68, respectively (B) (C)	[2],[4]	74	79	246	237
Total unrealized loss on pension		74	79	246	237
TOTAL OTHER COMPREHENSIVE LOSS		(6,715)	(19,164)	(6,755)	(53,145)
TOTAL COMPREHENSIVE INCOME (LOSS)		$ 2,329	$ (8,840)	$ 20,836	$ (27,592)
[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, net of income taxes, was $2.3 million at September 30, 2023[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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized (losses) gains arising during the period, income taxes	$ (2,133)	$ (5,443)	$ (3,575)	$ (15,122)
SECURITIES: Reclassification adjustment for gains included in net income, income taxes	0	0	171	0
SECURITIES: Amortization of unrealized losses on securities transferred to held to maturity, income taxes	(32)	(150)	(110)	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	$ 52	$ 23	76	$ 68
Total unrealized loss remaining on investment securities			$ 2,300

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, 2021	272,114	21,978	(2,245)	94,688	167,238	(9,545)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	25,553
Ending balance at Sep. 30, 2022	232,370	22,074	(8,927)	95,856	186,057	(62,690)
Beginning balance at Mar. 31, 2022	256,009	22,048	(2,245)	95,530	171,580	(30,904)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	8,630				8,630
Other comprehensive income (loss), net of taxes	(12,622)					(12,622)
Common stock shares issued	184	13		171
Repurchased shares	(2,905)		(2,905)
Cash dividends	(2,264)				(2,264)
Ending balance at Jun. 30, 2022	247,032	22,061	(5,150)	95,701	177,946	(43,526)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10,324				10,324
Other comprehensive income (loss), net of taxes	(19,164)					(19,164)
Common stock shares issued	168	13		155
Repurchased shares	(3,777)		(3,777)
Cash dividends	(2,213)				(2,213)
Ending balance at Sep. 30, 2022	232,370	22,074	(8,927)	95,856	186,057	(62,690)
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)
Compensation expense for restricted shares	317			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)
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]
Net income	27,591
Ending balance at Sep. 30, 2023	255,638	22,224	(10,502)	96,744	211,939	(64,767)
Beginning balance at Mar. 31, 2023	255,841	22,198	(8,956)	96,415	198,144	(51,960)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,524				9,524
Other comprehensive income (loss), net of taxes	(6,092)					(6,092)
Common stock shares issued	185	14		171
Cash dividends	(2,389)				(2,389)
Ending balance at Jun. 30, 2023	257,069	22,212	(8,956)	96,586	205,279	(58,052)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,044				9,044
Other comprehensive income (loss), net of taxes	(6,715)					(6,715)
Common stock shares issued	170	12		158
Repurchased shares	(1,546)		(1,546)
Cash dividends	(2,384)				(2,384)
Ending balance at Sep. 30, 2023	$ 255,638	$ 22,224	$ (10,502)	$ 96,744	$ 211,939	$ (64,767)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Statement of Stockholders' Equity [Abstract]
Common stock shares issued (in shares)	5,165	5,526	5,889	5,107	5,532	5,587
Common stock shares repurchased (in shares)	46,378		850	109,931	88,225
Restricted stock grants (in shares)			43,074			21,935
Cash dividends declared (in dollars per share)	$ 0.28	$ 0.28	$ 0.28	$ 0.26	$ 0.26	$ 0.26

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 9,044	$ 9,023	$ 10,324	$ 6,599	$ 27,591	$ 25,553
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale					(31)	(468)
Gain on sales of assets held for sale					(337)	0
Earnings on investment in bank-owned life insurance	(473)		(362)		(1,399)	(1,052)
Loss on sales or calls of securities	0		0		739	0
Loss on equity securities	27		88		22	345	$ 298
Restricted stock compensation expense					317	243
Depreciation and amortization	825		954		2,559	2,788
Provision for credit losses and provision for unfunded commitments					300	0
Net amortization of investment securities premiums					494	988
Increase in interest receivable					(812)	(902)
Increase (decrease) in interest payable					397	(57)
Mortgage loans originated for sale					(1,191)	(30,365)
Proceeds from loans originated for sale					1,345	33,026
Increase in other assets					1,414	(3,348)
(Increase) decrease in deferred tax expense					(4,436)	1,062
Increase in other liabilities					5,019	1,660
Net Cash Provided by Operating Activities					31,991	29,473
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from calls/maturities of investment securities held to maturity					904	2,505
Proceeds from calls/maturities of investment securities available for sale					26,375	41,852
Proceeds from sales of investment securities available for sale					78,624	0
Proceeds from sale of equity securities					591	0
Purchase of investment securities available for sale					0	(218,195)
Purchase of investment securities held to maturity					0	(22,204)
Purchase of equity securities					0	(35)	(206)
(Purchase) redemption of restricted investment in bank stocks					(3,848)	650
Net increase in loans					(77,486)	(60,256)
Purchase of bank-owned life insurance					0	(12,200)
Acquisition of insurance books of business/agency					(174)	(7,800)
Capital expenditures	(68)		(486)		(174)	(1,206)
Proceeds from sales of premises and equipment					0	1,093
Proceeds from sales of assets held for sale					3,730	0
Net Cash Provided by (Used in) Investing Activities					28,542	(275,796)
CASH FLOWS FROM FINANCING ACTIVITIES
Net decrease in demand deposits					(29,519)	(33,945)
Net decrease in time certificates of deposits and interest bearing deposits					(218,097)	(56,231)
Net (decrease) increase in short-term borrowings					(8,848)	6,439
Proceeds from long-term borrowings					100,000	1,500
Repayments on long-term borrowings					0	(12,150)
Dividends paid					(7,157)	(6,734)
Common stock repurchased					(1,575)	(6,682)
Common stock issued					543	1,021
Net Cash Used In Financing Activities					(164,653)	(106,782)
Net Decrease in Cash and Cash Equivalents					(104,120)	(353,105)
CASH AND CASH EQUIVALENTS — BEGINNING		$ 168,161		$ 710,131	168,161	710,131	710,131
CASH AND CASH EQUIVALENTS — ENDING	$ 64,041		$ 357,026		64,041	357,026	$ 168,161
Supplemental disclosures of cash flow information:
Cash paid for interest					3,717	2,834
Cash paid for income taxes					7,350	4,400
Supplemental disclosures of certain noncash activities:
Investments transferred from available for sale to held to maturity					0	39,683
Premises and equipment transferred to fixed assets held for sale					0	3,393
Loans transferred to foreclosed assets held for resale and other foreclosed transactions					$ 0	$ 474

Basis of Presentation and Natur

Basis of Presentation and Nature of Operations	9 Months Ended
	Sep. 30, 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 26 community banking offices, including 17 community banking office locations in Adams, Cumberland, Franklin and York Counties, Pennsylvania, and 9 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 statement of condition, 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 and nine month periods ended September 30, 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 September 30, 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. Recently Adopted Accounting Standards 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, including but not limited to loans, held to maturity securities and purchased 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 previously are still permitted, although the inputs to those techniques changed to reflect the full amount of expected credit losses. In addition, Topic 326 amends the accounting for credit losses on certain other debt securities. The Corporation did not record any allowance for credit losses on its debt securities as a result of adopting Topic 326. 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. 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 Corporation utilizes relevant third 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. 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 September 30, 2023, an additional $226,000 of provision was recognized, which resulted in a total allowance for unfunded commitments of $2.0 million at September 30, 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 restructurings (TDRs) by creditors and vintage disclosure related to gross write-offs. Upon adoption, the Corporation is required to apply the loan and refinancing and restructuring guidance to determine whether a modification results in a new loan or a continuation of an existing loan, rather than applying the recognition and measurement guidance for TDRs. The ASU also requires companies to disclose current-period gross write-offs by year of origination for financing receivables and net investment in leases within scope of Subtopic 326-20. ASU 2022-02 is effective March 31, 2023, for entities that have adopted ASU 2016-13, otherwise effective date is the same as ASU 2016-13. The Corporation adopted ASU 2016-13 on January 1, 2023 and simultaneously implemented ASU 2022-02. Accounting Standards Pending Adoption 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.

Earnings Per Share and Restrict

Earnings Per Share and Restricted Stock	9 Months Ended
	Sep. 30, 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 calculated as net income available to common shareholders divided by the weighted average number of shares outstanding less unvested restricted stock at the end of the period. Diluted earnings per share is calculated as net income available to common shareholders divided by the weighted average number of shares outstanding. Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Weighted average shares outstanding (basic) 8,517,917 8,587,826 8,518,006 8,658,972 Dilutive effect of unvested shares 33,628 — 26,726 — Weighted average shares outstanding (diluted) 8,551,545 8,587,826 8,544,732 8,658,972 Per share: Basic $ 1.06 $ 1.20 $ 3.24 $ 2.95 Diluted 1.06 1.20 3.23 2.95 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 were authorized, but not issued, under the ACNB Corporation 2009 Restricted Stock Plan. 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. The remaining 174,055 shares were transferred to the ACNB Corporation 2018 Omnibus Stock Incentive Plan. As of September 30, 2023, 100,746 shares were issued under this plan, of which 33,100 were unvested. Plan expense is recognized over the vesting period of the stock issued and resulted in $265 thousand and $116 thousand of compensation expense during the three months ended September 30, 2023 and 2022, respectively, and $1.0 million and $474 thousand of compensation expenses during the nine months ended September 30, 2023 and 2022, respectively.

Retirement Benefits

Retirement Benefits	9 Months Ended
	Sep. 30, 2023
Postemployment Benefits [Abstract]
Retirement Benefits	Retirement Benefits The components of net periodic benefit income related to the non-contributory, defined benefit pension plan were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2023 2022 2023 2022 Service cost $ 124 $ 194 $ 372 $ 582 Interest cost 373 263 1,119 789 Expected return on plan assets (663) (784) (1,989) (2,352) Amortization of net loss 98 102 294 305 Net Periodic Benefit Income $ (68) $ (225) $ (204) $ (676)

Guarantees

Guarantees	9 Months Ended
	Sep. 30, 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 dates within one year. The credit risk involved in issuing letters of credit is essentially the same as those that are involved in extending loan facilities to customers. The Corporation generally holds collateral and/or personal guarantees supporting these commitments. The Corporation had $22.8 million in standby letters of credit as of September 30, 2023. Management believes that the proceeds obtained through a liquidation of collateral and the enforcement of guarantees would be sufficient to cover the potential amount of future payments required under the corresponding guarantees.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 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 Balance at December 31, 2022 $ (52,734) $ (5,278) $ (58,012) Unrealized loss on available for sale securities, net of tax (8,288) — (8,288) Realized losses on securities, net of tax 556 — 556 Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax 731 — 731 Amortization of pension net loss, transition liability and prior service cost, net of tax — 246 246 Net current period other comprehensive (loss) income (7,001) 246 (6,755) Balance at September 30, 2023 $ (59,735) $ (5,032) $ (64,767) Balance at December 31, 2021 $ (3,474) $ (6,071) $ (9,545) Unrealized loss on available for sale securities, net of tax (53,382) — (53,382) Amortization of pension net loss, transition liability and prior service cost, net of tax — 237 237 Net current period other comprehensive (loss) income (53,382) 237 (53,145) Balance at September 30, 2022 $ (56,856) $ (5,834) $ (62,690)

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 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 September 30, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 28,080 $ 2,451 $ 30,531 Interest expense 2,489 — 2,489 Depreciation and amortization expense 613 212 825 Income before income taxes 11,107 520 11,627 Total assets 2,369,705 18,817 2,388,522 Capital expenditures 68 — 68 2022 Interest income and other income from external customers $ 27,029 $ 2,202 $ 29,231 Interest expense 850 12 862 Depreciation and amortization expense 728 226 954 Income before income taxes 12,565 484 13,049 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 475 11 486 Segment information for the nine month periods ended September 30, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 81,638 $ 7,193 $ 88,831 Interest expense 4,529 — 4,529 Depreciation and amortization expense 1,925 634 2,559 Income before income taxes 33,508 1,595 35,103 Total assets 2,369,705 18,817 2,388,522 Capital expenditures 168 6 174 2022 Interest income and other income from external customers $ 72,329 $ 6,210 $ 78,539 Interest expense 2,748 30 2,778 Depreciation and amortization expense 2,221 567 2,788 Income before income taxes 30,727 1,426 32,153 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 1,178 28 1,206

Securities

Securities	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Securities	Securities Amortized cost and fair value of securities at September 30, 2023, and December 31, 2022, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE September 30, 2023 U.S. Government and agencies $ 228,045 $ — $ 31,270 $ 196,775 Mortgage-backed securities 264,621 — 40,896 223,725 Corporate bonds 18,116 — 3,057 15,059 $ 510,782 $ — $ 75,223 $ 435,559 December 31, 2022 U.S. Government and agencies $ 241,467 $ — $ 30,468 $ 210,999 Mortgage-backed securities 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 September 30, 2023 Mortgage-backed securities $ 2,660 $ — $ 181 $ 2,479 State and municipal 61,956 — 10,592 51,364 $ 64,616 $ — $ 10,773 $ 53,843 December 31, 2022 Mortgage-backed securities $ 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 September 30, 2023 and December 31, 2022, are as follows: In thousands Fair Value at January 1, 2023 Purchases Sales/reclassification Gains/(Losses) Gains/(Losses) on sales of securities Fair Value at September 30, 2023 September 30, 2023 CRA Mutual Fund $ 915 $ — $ — $ (27) $ — $ 888 Canapi Ventures SBIC Fund 206 — 206 — — — Stock in other banks 598 — 592 5 (11) — $ 1,719 $ — $ 798 $ (22) $ (11) $ 888 In thousands Fair Value at January 1, 2022 Purchases Sales Gains/(Losses) Gains/(Losses) on sales of securities 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 (177) 13 598 $ 2,609 $ 206 $ 811 $ (298) $ 13 $ 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 September 30, 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 September 30, 2023 U.S. Government and agencies $ — $ — $ 196,775 $ 31,270 $ 196,775 $ 31,270 Mortgage-backed securities 4,155 298 219,570 40,598 223,725 40,896 Corporate bonds 1,745 255 13,314 2,802 15,059 3,057 $ 5,900 $ 553 $ 429,659 $ 74,670 $ 435,559 $ 75,223 December 31, 2022 U.S. Government and agencies $ 25,426 $ 1,461 $ 185,573 $ 29,007 $ 210,999 $ 30,468 Mortgage-backed securities 221,249 19,362 63,145 12,797 284,394 32,159 State and municipal 6,229 196 — — 6,229 196 Corporate bonds 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY September 30, 2023 Mortgage-backed securities $ — $ — $ 2,479 $ 181 $ 2,479 $ 181 State and municipal — — 51,364 10,592 51,364 10,592 $ — $ — $ 53,843 $ 10,773 $ 53,843 $ 10,773 December 31, 2022 Mortgage-backed securities $ 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 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 September 30, 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 buys and sells securities from its available for sale portfolio due to general balance sheet and interest rate risk management. Amortized cost and fair value at September 30, 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. Securities not due at a single maturity date are shown separately. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 9,165 $ 8,791 $ — $ — Over 1 year through 5 years 157,062 139,342 1,117 1,003 Over 5 years through 10 years 77,934 62,247 18,994 16,498 Over 10 years 2,000 1,454 41,845 33,863 Mortgage-backed securities 264,621 223,725 2,660 2,479 $ 510,782 $ 435,559 $ 64,616 $ 53,843 The proceeds from sales of securities and the associated gains and losses are listed below: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2023 2022 2023 2022 Proceeds $ — $ — $ 79,215 $ — Gross gains — — 243 — Gross losses — — 982 — At September 30, 2023, and December 31, 2022, securities with a carrying value of $276.5 million and $342.2 million, respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	9 Months Ended
	Sep. 30, 2023
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Loans and Allowance for Credit Losses	Loans and Allowance for Credit Losses The following table presents the composition of the loan portfolio: In thousands September 30, 2023 December 31, 2022 Commercial and industrial $ 154,027 $ 178,762 Commercial real estate 892,365 821,805 Commercial real estate construction 86,508 80,470 Residential mortgage 384,304 362,098 Home equity lines of credit 88,687 84,141 Consumer 10,075 11,334 Total Loans $ 1,615,966 $ 1,538,610 The following table presents nonaccrual loans: In thousands September 30, 2023 December 31, 2022 Commercial and industrial $ 470 $ 781 Commercial real estate 1,541 1,873 Residential mortgage 343 — Home equity lines of credit 195 — $ 2,549 $ 2,654 Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process at September 30, 2023 and December 31, 2022, totaled $777 thousand and $1.1 million, 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 September 30, 2023, the Corporation had no modified loans or any commitments to lend any additional funds on modified loans. As of September 30, 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 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. Non-commercial-purpose 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 September 30, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 4,701 $ 25,535 $ 36,090 $ 16,390 $ 14,406 $ 24,086 $ 28,544 $ 149,752 Special Mention 113 367 323 484 157 558 1,042 3,044 Substandard 8 18 145 17 11 748 284 1,231 Total Commercial and industrial $ 4,822 $ 25,920 $ 36,558 $ 16,891 $ 14,574 $ 25,392 $ 29,870 $ 154,027 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 110 $ — $ 110 Commercial real estate Pass $ 113,782 $ 145,145 $ 143,203 $ 63,474 $ 70,536 $ 302,565 $ 16,004 $ 854,709 Special Mention 302 5,705 1,360 1,933 4,880 15,023 1,409 30,612 Substandard — — — 1,540 721 4,783 — 7,044 Total Commercial real estate $ 114,084 $ 150,850 $ 144,563 $ 66,947 $ 76,137 $ 322,371 $ 17,413 $ 892,365 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate construction Pass $ 19,757 $ 46,386 $ 6,392 $ 927 $ 338 $ 3,612 $ 7,721 $ 85,133 Special Mention — 471 — 93 — 741 — 1,305 Substandard — — — — — 70 — 70 Total Commercial real estate construction $ 19,757 $ 46,857 $ 6,392 $ 1,020 $ 338 $ 4,423 $ 7,721 $ 86,508 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage Pass $ 54,153 $ 73,756 $ 56,526 $ 31,915 $ 20,120 $ 140,911 $ 486 $ 377,867 Special Mention 542 83 598 404 697 3,083 62 5,469 Substandard — — — — — 968 — 968 Total Residential Mortgage $ 54,695 $ 73,839 $ 57,124 $ 32,319 $ 20,817 $ 144,962 $ 548 $ 384,304 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Pass $ 953 $ 39 $ — $ — $ 97 $ 4,775 $ 81,557 $ 87,421 Special Mention — — — — — 35 743 778 Substandard — — — — — 488 — 488 Total Home equity lines of credit $ 953 $ 39 $ — $ — $ 97 $ 5,298 $ 82,300 $ 88,687 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer Pass $ 2,334 $ 2,861 $ 872 $ 595 $ 310 $ 1,248 $ 1,830 $ 10,050 Special Mention — — — — — — — — Substandard — — — — — — 25 25 Total Consumer $ 2,334 $ 2,861 $ 872 $ 595 $ 310 $ 1,248 $ 1,855 $ 10,075 Year-to-date gross charge-offs $ 14 $ 68 $ 35 $ 45 $ 20 $ 64 $ 33 $ 279 Total Portfolio loans Pass $ 195,680 $ 293,722 $ 243,083 $ 113,301 $ 105,807 $ 477,197 $ 136,142 $ 1,564,932 Special Mention 957 6,626 2,281 2,914 5,734 19,440 3,256 41,208 Substandard 8 18 145 1,557 732 7,057 309 9,826 Total Portfolio loans $ 196,645 $ 300,366 $ 245,509 $ 117,772 $ 112,273 $ 503,694 $ 139,707 $ 1,615,966 Year-to-date gross charge-offs $ 14 $ 68 $ 35 $ 45 $ 20 $ 174 $ 33 $ 389 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 — — — — — — — 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 $ 361,393 $ 83,643 $ 11,334 $ 1,534,753 Nonperforming Loans 781 1,873 — 705 498 — 3,857 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 September 30, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Performing $ 4,822 $ 25,920 $ 36,558 $ 16,891 $ 14,574 $ 25,206 $ 29,586 $ 153,557 Nonperforming — — — — — 186 284 470 Total Commercial and industrial 4,822 25,920 36,558 16,891 14,574 25,392 29,870 154,027 Commercial real estate Performing 114,084 150,850 144,563 66,947 75,816 321,004 17,413 890,677 Nonperforming — — — — 321 1,367 — 1,688 Total Commercial real estate 114,084 150,850 144,563 66,947 76,137 322,371 17,413 892,365 Commercial real estate construction Performing 19,757 46,857 6,392 1,020 338 4,423 7,721 86,508 Nonperforming — — — — — — — — Total Commercial real estate construction 19,757 46,857 6,392 1,020 338 4,423 7,721 86,508 Residential mortgage Performing 54,695 73,839 57,124 32,319 20,817 143,962 548 383,304 Nonperforming — — — — — 1,000 — 1,000 Total Residential Mortgage 54,695 73,839 57,124 32,319 20,817 144,962 548 384,304 Home equity lines of credit Performing 953 39 — — 97 4,888 82,300 88,277 Nonperforming — — — — — 410 — 410 Total Home equity lines of credit 953 39 — — 97 5,298 82,300 88,687 Consumer Performing 2,334 2,861 872 595 310 1,222 1,855 10,049 Nonperforming — — — — — 26 — 26 Total Consumer 2,334 2,861 872 595 310 1,248 1,855 10,075 Total Portfolio loans Performing 196,645 300,366 245,509 117,772 111,952 500,705 139,423 1,612,372 Nonperforming — — — — 321 2,989 284 3,594 Total Portfolio loans $ 196,645 $ 300,366 $ 245,509 $ 117,772 $ 112,273 $ 503,694 $ 139,707 $ 1,615,966 The following tables present the classes of the loan portfolio summarized by the past due status: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans September 30, 2023 Commercial and industrial $ 59 $ 91 $ 160 $ 310 $ 153,717 $ 154,027 $ — Commercial real estate 193 422 147 762 891,603 892,365 147 Commercial real estate construction — — — — 86,508 86,508 — Residential mortgage 157 526 1,000 1,683 382,621 384,304 657 Home equity lines of credit 412 493 215 1,120 87,567 88,687 215 Consumer 1 7 26 34 10,041 10,075 26 Total Loans $ 822 $ 1,539 $ 1,548 $ 3,909 $ 1,612,057 $ 1,615,966 $ 1,045 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans December 31, 2022 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 September 30, 2023 and December 31, 2022: Individually Evaluated Loans with Allowance Individually Evaluated Loans with In thousands Recorded Investment Related Recorded Investment Related September 30, 2023 Commercial and industrial $ 470 $ 368 $ — $ — Commercial real estate 321 181 1,220 — Commercial real estate construction — — — — Residential mortgage — — 343 — Home equity lines of credit — — 195 — $ 791 $ 549 $ 1,758 $ — December 31, 2022 Commercial and industrial $ 781 $ 628 $ — $ — Commercial real estate 350 192 4,984 — Commercial real estate construction — — — — Residential mortgage — — — — Home equity lines of credit — — — — $ 1,131 $ 820 $ 4,984 $ — All loans on nonaccrual status are individually evaluated in the specific analysis for the allowance for credit loss. An accruing TDR was included in the table above as of December 31, 2022. That loan was moved to performing status due to its loan repayment history upon the adoption of Topic 326. During the three and nine months ended September 30, 2023, no material amount of interest income was recognized on individually evaluated loans subsequent to their classification as individually evaluated loans. The following table presents the amortized cost basis of individually evaluated loans as of September 30, 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. September 30, 2023 Type of Collateral In thousands Business Assets Real Estate Commercial and industrial $ 470 $ — Commercial real estate — 1,541 Commercial real estate construction — — Residential mortgage — 343 Home equity lines of credit — 195 Consumer — — Total $ 470 $ 2,079 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 SEPTEMBER 30, 2023 Allowance for Credit Losses Beginning balance - July 1, 2023 $ 1,941 $ 11,728 $ 1,885 $ 3,075 $ 388 $ 131 $ — $ 19,148 Charge-offs (81) — — — — (109) — (190) Recoveries 32 — — — — 24 — 56 Provisions (credits) (381) 170 279 78 5 99 — 250 Ending balance - September 30, 2023 $ 1,511 $ 11,898 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 19,264 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 (110) — — — — (279) — (389) Recoveries 42 — — — — 58 — 100 Provisions (credits) (507) 776 (183) (173) 29 132 — 74 Ending balance - September 30, 2023 $ 1,511 $ 11,898 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 19,264 Ending balance: individually evaluated for impairment $ 368 $ 181 $ — $ — $ — $ — $ — $ 549 Ending balance: collectively evaluated for impairment $ 1,143 $ 11,717 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 18,715 Loans Receivable Ending balance $ 154,027 $ 892,365 $ 86,508 $ 384,304 $ 88,687 $ 10,075 $ — $ 1,615,966 Ending balance: individually evaluated for impairment $ 470 $ 1,541 $ — $ 343 $ 195 $ — $ — $ 2,549 Ending balance: collectively evaluated for impairment $ 153,557 $ 890,824 $ 86,508 $ 383,961 $ 88,492 $ 10,075 $ — $ 1,613,417 AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2022 Allowance for Loan Losses Beginning balance - July 1, 2022 $ 3,116 $ 10,839 $ 818 $ 3,199 $ 396 $ 427 $ 148 $ 18,943 Charge-offs (70) (831) — — (33) (80) — (1,014) Recoveries 20 — — — — 3 — 23 Provisions (credits) (128) (19) 13 (89) 3 88 132 — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (167) (831) — (3) (33) (100) — (1,134) Recoveries 35 — — 5 — 13 — 53 Provisions (credits) (106) 104 215 (127) (102) 117 (101) — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Ending balance: individually evaluated for impairment $ 687 $ — $ — $ — $ — $ — $ — $ 687 Ending balance: collectively evaluated for impairment $ 2,251 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,265 Loans Receivable Ending balance $ 176,692 $ 823,827 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,527,128 Ending balance: individually evaluated for impairment $ 839 $ 5,076 $ — $ — $ — $ — $ — $ 5,915 Ending balance: collectively evaluated for impairment $ 175,853 $ 818,751 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,521,213 AS OF 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	9 Months Ended
	Sep. 30, 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 September 30, 2023, and December 31, 2022, are as follows: September 30, 2023 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 196,775 $ — $ 196,775 $ — Mortgage-backed securities 223,725 — 223,725 — Corporate bonds 15,059 — 15,059 — Total securities available for sale Recurring $ 435,559 $ — $ 435,559 $ — Equity securities with readily determinable fair values Recurring $ 888 $ 888 $ — $ — Individually evaluated loans Nonrecurring $ 242 $ — $ — $ 242 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 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 $ — $ — Individually evaluated 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 September 30, 2023 Individually evaluated loans $ 242 Appraisal of collateral (a) Appraisal adjustments (b) (16) – (100)% (91)% December 31, 2022 Individually evaluated 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: September 30, 2023 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 22,786 $ 22,786 $ 6,448 $ 16,338 $ — Interest-bearing deposits with banks 41,255 41,255 41,255 — — Equity securities with readily determinable fair values 888 888 888 — — Debt securities available for sale 435,559 435,559 — 435,559 — Securities held to maturity 64,616 53,843 — 53,843 — Loans, net of allowance for credit losses 1,596,702 1,526,341 — — 1,526,341 Accrued interest receivable 7,727 7,727 — 7,727 — Restricted investment in bank stocks 5,477 N/A — N/A — Financial liabilities: Demand deposits and savings 1,738,090 1,556,838 — 1,556,838 — Time deposits 213,269 199,052 — 199,052 — Short-term borrowings 33,106 33,861 — 33,861 — Long-term FHLB advances 100,000 99,389 — 99,389 — Trust preferred and subordinated debt 20,282 18,037 — 18,037 — Accrued interest payable 448 448 — 448 — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments: 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 — Trust preferred and subordinated debt 21,000 18,648 — 18,648 — Accrued interest payable 51 51 — 51 —

Deposits

Deposits	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
Deposits	Deposits The following table presents the composition of deposits at the dates presented: In thousands September 30, 2023 December 31, 2022 Noninterest-bearing demand $ 565,530 $ 595,049 Interest-bearing checking, savings, and money markets 1,172,560 1,310,796 Certificates of deposit of $250,000 or less 178,308 241,562 Certificates of deposit greater than $250,000 34,961 51,568 Total $ 1,951,359 $ 2,198,975 All deposit accounts are insured by the FDIC up to $250 thousand, the maximum amount allowed by law. The scheduled maturities of certificates of deposit are as follows: In thousands Less than 1 year $ 143,607 1 through 2 years 53,362 2 through 3 years 9,236 3 through 4 years 4,160 4 through 5 years 2,694 Thereafter 210 Total $ 213,269

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Borrowings	Borrowings The Corporation had short-term debt outstanding as follows: In thousands September 30, 2023 December 31, 2022 Securities sold under repurchase agreements $ 33,106 $ 41,954 $ 33,106 $ 41,954 Borrowings with original maturities of one year or less are classified as short-term. Securities sold under repurchase agreements are comprised of customer repurchase agreements, which are sweep accounts with next-day maturities utilized by larger commercial customers to earn interest on their funds. Securities are pledged to these customers in an amount at least equal to the outstanding balance. The Corporation had long-term debt outstanding as follows: In thousands September 30, 2023 December 31, 2022 FHLB advances $ 100,000 $ — Trust preferred subordinated debt 5,282 6,000 Subordinated debt 15,000 15,000 $ 120,282 $ 21,000 The long-term FHLB advances mature between 2026 and 2028 and have a weighted average rate of 4.63%, with a prepayment penalty. The advances are 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 $845.5 million, of which $745.2 million was available at September 30, 2023. The trust preferred subordinated debt is comprised of debt securities issued by Frederick County Bancorp, Inc. (FCBI) in December 2006 and assumed by ACNB Corporation through the acquisition. FCBI completed the private placement of an aggregate of $6.0 million of trust preferred securities. The interest rate on the subordinated debentures is adjusted quarterly to 163 basis points over the three-month Chicago Mercantile Exchange (CME) Term Secured Overnight Financing Rate (SOFR) plus applicable tenor spread adjustment. The debenture has a provision for when LIBOR is no longer available. On September 15, 2023, the most recent interest rate reset date, the interest rate was adjusted to 7.30% for the period ending December 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. On March 30, 2021, ACNB Corporation (the Company) entered into Subordinated Note Purchase Agreements (Purchase Agreements) with certain institutional accredited investors and qualified institutional buyers (the Purchasers) pursuant to which the Company sold and issued $15.0 million in aggregate principal amount of its 4.00% fixed-to-floating rate subordinated notes due March 31, 2031 (the Notes). The Notes will bear interest at a fixed rate of 4.00% per year, from and including March 30, 2021 to, but excluding, March 31, 2026 or earlier redemption date. From and including March 31, 2026 to, but excluding the maturity date or earlier redemption date, the interest rate will reset quarterly at a variable rate equal to the then current 90-day average SOFR plus 329 basis points. As provided in the Notes, the interest rate on the Notes during the applicable floating rate period may be determined based on a rate other than the 90-day average SOFR. The Notes were issued by the Company to the Purchasers at a price equal to 100% of their face amount. The Notes have a stated maturity of March 31, 2031, are redeemable by the Company at its option, in whole or in part, on or after March 30, 2026, and at any time upon the occurrences of certain events.

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Operations (Tables)	9 Months Ended
	Sep. 30, 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

Earnings Per Share and Restri_2

Earnings Per Share and Restricted Stock (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Diluted earnings per share is calculated as net income available to common shareholders divided by the weighted average number of shares outstanding. Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Weighted average shares outstanding (basic) 8,517,917 8,587,826 8,518,006 8,658,972 Dilutive effect of unvested shares 33,628 — 26,726 — Weighted average shares outstanding (diluted) 8,551,545 8,587,826 8,544,732 8,658,972 Per share: Basic $ 1.06 $ 1.20 $ 3.24 $ 2.95 Diluted 1.06 1.20 3.23 2.95

Retirement Benefits (Tables)

Retirement Benefits (Tables)	9 Months Ended
	Sep. 30, 2023
Postemployment Benefits [Abstract]
Schedule of net periodic benefit expense (income)	The components of net periodic benefit income related to the non-contributory, defined benefit pension plan were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2023 2022 2023 2022 Service cost $ 124 $ 194 $ 372 $ 582 Interest cost 373 263 1,119 789 Expected return on plan assets (663) (784) (1,989) (2,352) Amortization of net loss 98 102 294 305 Net Periodic Benefit Income $ (68) $ (225) $ (204) $ (676)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 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 Balance at December 31, 2022 $ (52,734) $ (5,278) $ (58,012) Unrealized loss on available for sale securities, net of tax (8,288) — (8,288) Realized losses on securities, net of tax 556 — 556 Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax 731 — 731 Amortization of pension net loss, transition liability and prior service cost, net of tax — 246 246 Net current period other comprehensive (loss) income (7,001) 246 (6,755) Balance at September 30, 2023 $ (59,735) $ (5,032) $ (64,767) Balance at December 31, 2021 $ (3,474) $ (6,071) $ (9,545) Unrealized loss on available for sale securities, net of tax (53,382) — (53,382) Amortization of pension net loss, transition liability and prior service cost, net of tax — 237 237 Net current period other comprehensive (loss) income (53,382) 237 (53,145) Balance at September 30, 2022 $ (56,856) $ (5,834) $ (62,690)

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Information	Segment information for the three month periods ended September 30, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 28,080 $ 2,451 $ 30,531 Interest expense 2,489 — 2,489 Depreciation and amortization expense 613 212 825 Income before income taxes 11,107 520 11,627 Total assets 2,369,705 18,817 2,388,522 Capital expenditures 68 — 68 2022 Interest income and other income from external customers $ 27,029 $ 2,202 $ 29,231 Interest expense 850 12 862 Depreciation and amortization expense 728 226 954 Income before income taxes 12,565 484 13,049 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 475 11 486 Segment information for the nine month periods ended September 30, 2023 and 2022, is as follows: In thousands Banking Insurance Total 2023 Interest income and other income from external customers $ 81,638 $ 7,193 $ 88,831 Interest expense 4,529 — 4,529 Depreciation and amortization expense 1,925 634 2,559 Income before income taxes 33,508 1,595 35,103 Total assets 2,369,705 18,817 2,388,522 Capital expenditures 168 6 174 2022 Interest income and other income from external customers $ 72,329 $ 6,210 $ 78,539 Interest expense 2,748 30 2,778 Depreciation and amortization expense 2,221 567 2,788 Income before income taxes 30,727 1,426 32,153 Total assets 2,634,037 20,116 2,654,153 Capital expenditures 1,178 28 1,206

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, Debt and Equity Securities [Abstract]
Schedule of amortized cost and fair value of securities	Amortized cost and fair value of securities at September 30, 2023, and December 31, 2022, were as follows: In thousands Amortized Gross Gross Fair SECURITIES AVAILABLE FOR SALE September 30, 2023 U.S. Government and agencies $ 228,045 $ — $ 31,270 $ 196,775 Mortgage-backed securities 264,621 — 40,896 223,725 Corporate bonds 18,116 — 3,057 15,059 $ 510,782 $ — $ 75,223 $ 435,559 December 31, 2022 U.S. Government and agencies $ 241,467 $ — $ 30,468 $ 210,999 Mortgage-backed securities 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 September 30, 2023 Mortgage-backed securities $ 2,660 $ — $ 181 $ 2,479 State and municipal 61,956 — 10,592 51,364 $ 64,616 $ — $ 10,773 $ 53,843 December 31, 2022 Mortgage-backed securities $ 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 September 30, 2023 and December 31, 2022, are as follows: In thousands Fair Value at January 1, 2023 Purchases Sales/reclassification Gains/(Losses) Gains/(Losses) on sales of securities Fair Value at September 30, 2023 September 30, 2023 CRA Mutual Fund $ 915 $ — $ — $ (27) $ — $ 888 Canapi Ventures SBIC Fund 206 — 206 — — — Stock in other banks 598 — 592 5 (11) — $ 1,719 $ — $ 798 $ (22) $ (11) $ 888 In thousands Fair Value at January 1, 2022 Purchases Sales Gains/(Losses) Gains/(Losses) on sales of securities 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 (177) 13 598 $ 2,609 $ 206 $ 811 $ (298) $ 13 $ 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 September 30, 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 September 30, 2023 U.S. Government and agencies $ — $ — $ 196,775 $ 31,270 $ 196,775 $ 31,270 Mortgage-backed securities 4,155 298 219,570 40,598 223,725 40,896 Corporate bonds 1,745 255 13,314 2,802 15,059 3,057 $ 5,900 $ 553 $ 429,659 $ 74,670 $ 435,559 $ 75,223 December 31, 2022 U.S. Government and agencies $ 25,426 $ 1,461 $ 185,573 $ 29,007 $ 210,999 $ 30,468 Mortgage-backed securities 221,249 19,362 63,145 12,797 284,394 32,159 State and municipal 6,229 196 — — 6,229 196 Corporate bonds 24,337 1,217 5,250 600 29,587 1,817 $ 277,241 $ 22,236 $ 253,968 $ 42,404 $ 531,209 $ 64,640 Less than 12 Months 12 Months or More Total Fair Unrecognized Fair Unrecognized Fair Unrecognized SECURITIES HELD TO MATURITY September 30, 2023 Mortgage-backed securities $ — $ — $ 2,479 $ 181 $ 2,479 $ 181 State and municipal — — 51,364 10,592 51,364 10,592 $ — $ — $ 53,843 $ 10,773 $ 53,843 $ 10,773 December 31, 2022 Mortgage-backed securities $ 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 September 30, 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. Securities not due at a single maturity date are shown separately. Available for Sale Held to Maturity In thousands Amortized Fair Amortized Fair 1 year or less $ 9,165 $ 8,791 $ — $ — Over 1 year through 5 years 157,062 139,342 1,117 1,003 Over 5 years through 10 years 77,934 62,247 18,994 16,498 Over 10 years 2,000 1,454 41,845 33,863 Mortgage-backed securities 264,621 223,725 2,660 2,479 $ 510,782 $ 435,559 $ 64,616 $ 53,843
Gain (Loss) on Securities	The proceeds from sales of securities and the associated gains and losses are listed below: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2023 2022 2023 2022 Proceeds $ — $ — $ 79,215 $ — Gross gains — — 243 — Gross losses — — 982 —

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	9 Months Ended
	Sep. 30, 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: In thousands September 30, 2023 December 31, 2022 Commercial and industrial $ 154,027 $ 178,762 Commercial real estate 892,365 821,805 Commercial real estate construction 86,508 80,470 Residential mortgage 384,304 362,098 Home equity lines of credit 88,687 84,141 Consumer 10,075 11,334 Total Loans $ 1,615,966 $ 1,538,610
Schedule of nonaccrual loans by loan portfolio class	The following table presents nonaccrual loans: In thousands September 30, 2023 December 31, 2022 Commercial and industrial $ 470 $ 781 Commercial real estate 1,541 1,873 Residential mortgage 343 — Home equity lines of credit 195 — $ 2,549 $ 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 September 30, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Pass $ 4,701 $ 25,535 $ 36,090 $ 16,390 $ 14,406 $ 24,086 $ 28,544 $ 149,752 Special Mention 113 367 323 484 157 558 1,042 3,044 Substandard 8 18 145 17 11 748 284 1,231 Total Commercial and industrial $ 4,822 $ 25,920 $ 36,558 $ 16,891 $ 14,574 $ 25,392 $ 29,870 $ 154,027 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ 110 $ — $ 110 Commercial real estate Pass $ 113,782 $ 145,145 $ 143,203 $ 63,474 $ 70,536 $ 302,565 $ 16,004 $ 854,709 Special Mention 302 5,705 1,360 1,933 4,880 15,023 1,409 30,612 Substandard — — — 1,540 721 4,783 — 7,044 Total Commercial real estate $ 114,084 $ 150,850 $ 144,563 $ 66,947 $ 76,137 $ 322,371 $ 17,413 $ 892,365 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Commercial real estate construction Pass $ 19,757 $ 46,386 $ 6,392 $ 927 $ 338 $ 3,612 $ 7,721 $ 85,133 Special Mention — 471 — 93 — 741 — 1,305 Substandard — — — — — 70 — 70 Total Commercial real estate construction $ 19,757 $ 46,857 $ 6,392 $ 1,020 $ 338 $ 4,423 $ 7,721 $ 86,508 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage Pass $ 54,153 $ 73,756 $ 56,526 $ 31,915 $ 20,120 $ 140,911 $ 486 $ 377,867 Special Mention 542 83 598 404 697 3,083 62 5,469 Substandard — — — — — 968 — 968 Total Residential Mortgage $ 54,695 $ 73,839 $ 57,124 $ 32,319 $ 20,817 $ 144,962 $ 548 $ 384,304 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Home equity lines of credit Pass $ 953 $ 39 $ — $ — $ 97 $ 4,775 $ 81,557 $ 87,421 Special Mention — — — — — 35 743 778 Substandard — — — — — 488 — 488 Total Home equity lines of credit $ 953 $ 39 $ — $ — $ 97 $ 5,298 $ 82,300 $ 88,687 Year-to-date gross charge-offs $ — $ — $ — $ — $ — $ — $ — $ — Consumer Pass $ 2,334 $ 2,861 $ 872 $ 595 $ 310 $ 1,248 $ 1,830 $ 10,050 Special Mention — — — — — — — — Substandard — — — — — — 25 25 Total Consumer $ 2,334 $ 2,861 $ 872 $ 595 $ 310 $ 1,248 $ 1,855 $ 10,075 Year-to-date gross charge-offs $ 14 $ 68 $ 35 $ 45 $ 20 $ 64 $ 33 $ 279 Total Portfolio loans Pass $ 195,680 $ 293,722 $ 243,083 $ 113,301 $ 105,807 $ 477,197 $ 136,142 $ 1,564,932 Special Mention 957 6,626 2,281 2,914 5,734 19,440 3,256 41,208 Substandard 8 18 145 1,557 732 7,057 309 9,826 Total Portfolio loans $ 196,645 $ 300,366 $ 245,509 $ 117,772 $ 112,273 $ 503,694 $ 139,707 $ 1,615,966 Year-to-date gross charge-offs $ 14 $ 68 $ 35 $ 45 $ 20 $ 174 $ 33 $ 389 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 — — — — — — — 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 $ 361,393 $ 83,643 $ 11,334 $ 1,534,753 Nonperforming Loans 781 1,873 — 705 498 — 3,857 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 September 30, 2023: In thousands 2023 2022 2021 2020 2019 2018 and Prior Revolving Total Commercial and industrial Performing $ 4,822 $ 25,920 $ 36,558 $ 16,891 $ 14,574 $ 25,206 $ 29,586 $ 153,557 Nonperforming — — — — — 186 284 470 Total Commercial and industrial 4,822 25,920 36,558 16,891 14,574 25,392 29,870 154,027 Commercial real estate Performing 114,084 150,850 144,563 66,947 75,816 321,004 17,413 890,677 Nonperforming — — — — 321 1,367 — 1,688 Total Commercial real estate 114,084 150,850 144,563 66,947 76,137 322,371 17,413 892,365 Commercial real estate construction Performing 19,757 46,857 6,392 1,020 338 4,423 7,721 86,508 Nonperforming — — — — — — — — Total Commercial real estate construction 19,757 46,857 6,392 1,020 338 4,423 7,721 86,508 Residential mortgage Performing 54,695 73,839 57,124 32,319 20,817 143,962 548 383,304 Nonperforming — — — — — 1,000 — 1,000 Total Residential Mortgage 54,695 73,839 57,124 32,319 20,817 144,962 548 384,304 Home equity lines of credit Performing 953 39 — — 97 4,888 82,300 88,277 Nonperforming — — — — — 410 — 410 Total Home equity lines of credit 953 39 — — 97 5,298 82,300 88,687 Consumer Performing 2,334 2,861 872 595 310 1,222 1,855 10,049 Nonperforming — — — — — 26 — 26 Total Consumer 2,334 2,861 872 595 310 1,248 1,855 10,075 Total Portfolio loans Performing 196,645 300,366 245,509 117,772 111,952 500,705 139,423 1,612,372 Nonperforming — — — — 321 2,989 284 3,594 Total Portfolio loans $ 196,645 $ 300,366 $ 245,509 $ 117,772 $ 112,273 $ 503,694 $ 139,707 $ 1,615,966
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: In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans September 30, 2023 Commercial and industrial $ 59 $ 91 $ 160 $ 310 $ 153,717 $ 154,027 $ — Commercial real estate 193 422 147 762 891,603 892,365 147 Commercial real estate construction — — — — 86,508 86,508 — Residential mortgage 157 526 1,000 1,683 382,621 384,304 657 Home equity lines of credit 412 493 215 1,120 87,567 88,687 215 Consumer 1 7 26 34 10,041 10,075 26 Total Loans $ 822 $ 1,539 $ 1,548 $ 3,909 $ 1,612,057 $ 1,615,966 $ 1,045 In thousands 30–59 Days Past Due 60–89 Days >90 Days Total Past Current Total Loans Loans December 31, 2022 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
Financing Receivable, Loan Portfolio Class	The following table summarizes information relative to individually evaluated loans by loan portfolio class as of September 30, 2023 and December 31, 2022: Individually Evaluated Loans with Allowance Individually Evaluated Loans with In thousands Recorded Investment Related Recorded Investment Related September 30, 2023 Commercial and industrial $ 470 $ 368 $ — $ — Commercial real estate 321 181 1,220 — Commercial real estate construction — — — — Residential mortgage — — 343 — Home equity lines of credit — — 195 — $ 791 $ 549 $ 1,758 $ — December 31, 2022 Commercial and industrial $ 781 $ 628 $ — $ — Commercial real estate 350 192 4,984 — Commercial real estate construction — — — — Residential mortgage — — — — Home equity lines of credit — — — — $ 1,131 $ 820 $ 4,984 $ —
Financing Receivable, Amortized Cost Basis	The following table presents the amortized cost basis of individually evaluated loans as of September 30, 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. September 30, 2023 Type of Collateral In thousands Business Assets Real Estate Commercial and industrial $ 470 $ — Commercial real estate — 1,541 Commercial real estate construction — — Residential mortgage — 343 Home equity lines of credit — 195 Consumer — — Total $ 470 $ 2,079
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 SEPTEMBER 30, 2023 Allowance for Credit Losses Beginning balance - July 1, 2023 $ 1,941 $ 11,728 $ 1,885 $ 3,075 $ 388 $ 131 $ — $ 19,148 Charge-offs (81) — — — — (109) — (190) Recoveries 32 — — — — 24 — 56 Provisions (credits) (381) 170 279 78 5 99 — 250 Ending balance - September 30, 2023 $ 1,511 $ 11,898 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 19,264 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 (110) — — — — (279) — (389) Recoveries 42 — — — — 58 — 100 Provisions (credits) (507) 776 (183) (173) 29 132 — 74 Ending balance - September 30, 2023 $ 1,511 $ 11,898 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 19,264 Ending balance: individually evaluated for impairment $ 368 $ 181 $ — $ — $ — $ — $ — $ 549 Ending balance: collectively evaluated for impairment $ 1,143 $ 11,717 $ 2,164 $ 3,153 $ 393 $ 145 $ — $ 18,715 Loans Receivable Ending balance $ 154,027 $ 892,365 $ 86,508 $ 384,304 $ 88,687 $ 10,075 $ — $ 1,615,966 Ending balance: individually evaluated for impairment $ 470 $ 1,541 $ — $ 343 $ 195 $ — $ — $ 2,549 Ending balance: collectively evaluated for impairment $ 153,557 $ 890,824 $ 86,508 $ 383,961 $ 88,492 $ 10,075 $ — $ 1,613,417 AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2022 Allowance for Loan Losses Beginning balance - July 1, 2022 $ 3,116 $ 10,839 $ 818 $ 3,199 $ 396 $ 427 $ 148 $ 18,943 Charge-offs (70) (831) — — (33) (80) — (1,014) Recoveries 20 — — — — 3 — 23 Provisions (credits) (128) (19) 13 (89) 3 88 132 — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Beginning balance - January 1, 2022 $ 3,176 $ 10,716 $ 616 $ 3,235 $ 501 $ 408 $ 381 $ 19,033 Charge-offs (167) (831) — (3) (33) (100) — (1,134) Recoveries 35 — — 5 — 13 — 53 Provisions (credits) (106) 104 215 (127) (102) 117 (101) — Ending balance - September 30, 2022 $ 2,938 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,952 Ending balance: individually evaluated for impairment $ 687 $ — $ — $ — $ — $ — $ — $ 687 Ending balance: collectively evaluated for impairment $ 2,251 $ 9,989 $ 831 $ 3,110 $ 366 $ 438 $ 280 $ 17,265 Loans Receivable Ending balance $ 176,692 $ 823,827 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,527,128 Ending balance: individually evaluated for impairment $ 839 $ 5,076 $ — $ — $ — $ — $ — $ 5,915 Ending balance: collectively evaluated for impairment $ 175,853 $ 818,751 $ 66,189 $ 360,661 $ 87,555 $ 12,204 $ — $ 1,521,213 AS OF 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 (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2023, and December 31, 2022, are as follows: September 30, 2023 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 196,775 $ — $ 196,775 $ — Mortgage-backed securities 223,725 — 223,725 — Corporate bonds 15,059 — 15,059 — Total securities available for sale Recurring $ 435,559 $ — $ 435,559 $ — Equity securities with readily determinable fair values Recurring $ 888 $ 888 $ — $ — Individually evaluated loans Nonrecurring $ 242 $ — $ — $ 242 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 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 $ — $ — Individually evaluated 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 September 30, 2023 Individually evaluated loans $ 242 Appraisal of collateral (a) Appraisal adjustments (b) (16) – (100)% (91)% December 31, 2022 Individually evaluated 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: September 30, 2023 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 22,786 $ 22,786 $ 6,448 $ 16,338 $ — Interest-bearing deposits with banks 41,255 41,255 41,255 — — Equity securities with readily determinable fair values 888 888 888 — — Debt securities available for sale 435,559 435,559 — 435,559 — Securities held to maturity 64,616 53,843 — 53,843 — Loans, net of allowance for credit losses 1,596,702 1,526,341 — — 1,526,341 Accrued interest receivable 7,727 7,727 — 7,727 — Restricted investment in bank stocks 5,477 N/A — N/A — Financial liabilities: Demand deposits and savings 1,738,090 1,556,838 — 1,556,838 — Time deposits 213,269 199,052 — 199,052 — Short-term borrowings 33,106 33,861 — 33,861 — Long-term FHLB advances 100,000 99,389 — 99,389 — Trust preferred and subordinated debt 20,282 18,037 — 18,037 — Accrued interest payable 448 448 — 448 — The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments: 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 — Trust preferred and subordinated debt 21,000 18,648 — 18,648 — Accrued interest payable 51 51 — 51 —

Deposits (Tables)

Deposits (Tables)	9 Months Ended
	Sep. 30, 2023
Deposits [Abstract]
Deposit Liabilities, Type	The following table presents the composition of deposits at the dates presented: In thousands September 30, 2023 December 31, 2022 Noninterest-bearing demand $ 565,530 $ 595,049 Interest-bearing checking, savings, and money markets 1,172,560 1,310,796 Certificates of deposit of $250,000 or less 178,308 241,562 Certificates of deposit greater than $250,000 34,961 51,568 Total $ 1,951,359 $ 2,198,975
Time Deposit Maturities	The scheduled maturities of certificates of deposit are as follows: In thousands Less than 1 year $ 143,607 1 through 2 years 53,362 2 through 3 years 9,236 3 through 4 years 4,160 4 through 5 years 2,694 Thereafter 210 Total $ 213,269

Borrowings (Tables)

Borrowings (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of short-term debt outstanding	The Corporation had short-term debt outstanding as follows: In thousands September 30, 2023 December 31, 2022 Securities sold under repurchase agreements $ 33,106 $ 41,954 $ 33,106 $ 41,954
Schedule of long-term debt outstanding	The Corporation had long-term debt outstanding as follows: In thousands September 30, 2023 December 31, 2022 FHLB advances $ 100,000 $ — Trust preferred subordinated debt 5,282 6,000 Subordinated debt 15,000 15,000 $ 120,282 $ 21,000

Basis of Presentation and Nat_3

Basis of Presentation and Nature of Operations (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) bank	Sep. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Number of community banking office locations, ACNB | bank			26
Allowance for credit losses on loans	$ 19,264	$ 17,952	$ 19,264	$ 17,952	$ 19,148	$ 17,861	$ 17,861	$ 18,943	$ 19,033
Allowance for unfunded commitments	1,962		1,962			92	92
Unfunded Loan Commitment
Business Acquisition [Line Items]
Allowance for credit losses on loans	2,000		2,000
Provision for Credit Losses	(171)	0	226	0
Financing Receivable Excluding Unfunded Commitments
Business Acquisition [Line Items]
Provision for Credit Losses	$ 250	$ 0	$ 74	$ 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
Impact of CECL adoption
Business Acquisition [Line Items]
Allowance for credit losses on loans						1,600	$ 1,618
Impact of CECL adoption | 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_4

Basis of Presentation and Nature of Operations - Impact of Topic 326 (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for credit losses on loans	$ (19,264)	$ (19,148)	$ (17,861)	$ (17,861)	$ (17,952)	$ (18,943)	$ (19,033)
Total Loans, net of allowance for credit losses	1,596,702		1,520,749	1,520,749
Net deferred tax asset			17,718
Allowance for unfunded commitments	1,962		92	92
Retained earnings	211,939		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	(1,511)	(1,941)	(2,848)	(2,848)	(2,938)	(3,116)	(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	(11,898)	(11,728)	(10,016)	(10,016)	(9,989)	(10,839)	(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	(2,164)	(1,885)	(1,000)	(1,000)	(831)	(818)	(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	(3,153)	(3,075)	(3,029)	(3,029)	(3,110)	(3,199)	(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	(393)	(388)	(347)	(347)	(366)	(396)	(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	(145)	(131)	(376)	(376)	(438)	(427)	(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	$ 0	(245)	$ (245)	$ (280)	$ (148)	$ (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_3

Earnings Per Share and Restricted Stock (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		9 Months Ended
	Feb. 24, 2019	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 08, 2019	Mar. 20, 2018
Earnings Per Share [Abstract]
Weighted average shares of common stock outstanding, basic (in shares)		8,517,917	8,587,826	8,518,006	8,658,972
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares of common stock outstanding, basic (in shares)		8,517,917	8,587,826	8,518,006	8,658,972
Dilutive effect of unvested shares (in shares)		33,628	0	26,726	0
Weighted average shares outstanding, diluted (in shares)		8,551,545	8,587,826	8,544,732	8,658,972
Basic earnings (in dollars per share)		$ 1.06	$ 1.20	$ 3.24	$ 2.95
Diluted earnings (in dollars per share)		$ 1.06	$ 1.20	$ 3.23	$ 2.95
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		$ 265	$ 116	$ 1,000	$ 474
ACNB Corporation 2009 Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
2009 Restricted Stock Plan, expiration period	10 years
ACNB Corporation 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)		33,100		33,100
Shares issued under plan (in shares)		100,746		100,746

Retirement Benefits (Details)

Retirement Benefits (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Postemployment Benefits [Abstract]
Service cost	$ 124	$ 194	$ 372	$ 582
Interest cost	373	263	1,119	789
Expected return on plan assets	(663)	(784)	(1,989)	(2,352)
Amortization of net loss	98	102	294	305
Net Periodic Benefit Income	$ (68)	$ (225)	$ (204)	$ (676)

Guarantees (Details)

Guarantees (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Guarantor Obligations [Line Items]
Line of credit facility expiration period	1 year
Standby Letters of Credit
Guarantor Obligations [Line Items]
Guarantees amount	$ 22,800

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		$ 257,069	$ 247,032	$ 245,042	$ 272,114
Unrealized loss on available for sale securities, net of tax		(7,033)	(19,766)	(8,288)	(53,382)
Realized losses on securities, net of tax	[1],[2]	0	0	556	0
Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax	[3]	244	523	731	0
Amortization of pension net loss, transition liability and prior service cost, net of tax	[2],[4]	74	79	246	237
TOTAL OTHER COMPREHENSIVE LOSS		(6,715)	(19,164)	(6,755)	(53,145)
Ending balance		255,638	232,370	255,638	232,370
Unrealized Losses on Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance				(52,734)	(3,474)
Unrealized loss on available for sale securities, net of tax				(8,288)	(53,382)
Realized losses on securities, net of tax				556
Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax				731
Amortization of pension net loss, transition liability and prior service cost, net of tax				0	0
TOTAL OTHER COMPREHENSIVE LOSS				(7,001)	(53,382)
Ending balance		(59,735)	(56,856)	(59,735)	(56,856)
Pension Liability
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance				(5,278)	(6,071)
Unrealized loss on available for sale securities, net of tax				0	0
Realized losses on securities, net of tax				0
Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax				0
Amortization of pension net loss, transition liability and prior service cost, net of tax				246	237
TOTAL OTHER COMPREHENSIVE LOSS				246	237
Ending balance		(5,032)	(5,834)	(5,032)	(5,834)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(58,052)	(43,526)	(58,012)	(9,545)
Unrealized loss on available for sale securities, net of tax				(8,288)	(53,382)
Realized losses on securities, net of tax				556
Amortization of unrealized losses on securities previously transferred to held to maturity, net of tax				731
Amortization of pension net loss, transition liability and prior service cost, net of tax				246	237
TOTAL OTHER COMPREHENSIVE LOSS				(6,755)	(53,145)
Ending balance		$ (64,767)	$ (62,690)	$ (64,767)	$ (62,690)
[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, net of income taxes, was $2.3 million at September 30, 2023[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		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) segment	Sep. 30, 2022 USD ($)	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	$ 30,531	$ 29,231	$ 88,831	$ 78,539
Interest expense	2,489	862	4,529	2,778
Depreciation and amortization	825	954	2,559	2,788
Income before income taxes	11,627	13,049	35,103	32,153
Total assets	2,388,522	2,654,153	2,388,522	2,654,153	$ 2,525,507
Capital expenditures	68	486	174	1,206
Banking
Segment Reporting Information [Line Items]
Interest income and other income from external customers	28,080	27,029	81,638	72,329
Interest expense	2,489	850	4,529	2,748
Depreciation and amortization	613	728	1,925	2,221
Income before income taxes	11,107	12,565	33,508	30,727
Total assets	2,369,705	2,634,037	2,369,705	2,634,037
Capital expenditures	68	475	168	1,178
Insurance
Segment Reporting Information [Line Items]
Interest income and other income from external customers	2,451	2,202	7,193	6,210
Interest expense	0	12	0	30
Depreciation and amortization	212	226	634	567
Income before income taxes	520	484	1,595	1,426
Total assets	18,817	20,116	18,817	20,116
Capital expenditures	$ 0	$ 11	$ 6	$ 28

Securities - Schedule of Amorti

Securities - Schedule of Amortized Cost and Fair Value of Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	$ 510,782	$ 617,641
Gross Unrealized Gains	0	553
Gross Unrealized Losses	75,223	64,640
Debt securities available for sale	435,559	553,554
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	64,616	64,977
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	10,773	6,899
Fair Value	53,843	58,078
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	228,045	241,467
Gross Unrealized Gains	0	0
Gross Unrealized Losses	31,270	30,468
Debt securities available for sale	196,775	210,999
Mortgage-backed securities
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	264,621	327,535
Gross Unrealized Gains	0	342
Gross Unrealized Losses	40,896	32,159
Debt securities available for sale	223,725	295,718
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	2,660	3,279
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	181	194
Fair Value	2,479	3,085
State and municipal
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost		15,235
Gross Unrealized Gains		196
Gross Unrealized Losses		196
Debt securities available for sale		15,235
SECURITIES HELD TO MATURITY
Held to Maturity, Amortized Cost	61,956	61,698
Gross Unrecognized Gains	0	0
Gross Unrecognized Losses	10,592	6,705
Fair Value	51,364	54,993
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Available-for-sale, Amortized Cost	18,116	33,404
Gross Unrealized Gains	0	15
Gross Unrealized Losses	3,057	1,817
Debt securities available for sale	$ 15,059	$ 31,602

Securities - Schedule of Requir

Securities - Schedule of Required Fair Value Disclosures for Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			$ 1,719	$ 2,609	$ 2,609
Purchases			0	35	206
Sales/reclassification			798		811
Gains/(Losses)	$ (27)	$ (88)	(22)	(345)	(298)
Gains/(Losses) on sales of securities			(11)		13
Fair value at end of period	888		888		1,719
CRA Mutual Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			915	1,036	1,036
Purchases			0		0
Sales/reclassification			0		0
Gains/(Losses)			(27)		(121)
Gains/(Losses) on sales of securities			0		0
Fair value at end of period	888		888		915
Canapi Ventures SBIC Fund
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			206	0	0
Purchases			0		206
Sales/reclassification			206		0
Gains/(Losses)			0		0
Gains/(Losses) on sales of securities			0		0
Fair value at end of period	0		0		206
Stock in other banks
Equity Securities, FV-NI, Realized Gain (Loss) [Roll Forward]
Fair value at beginning of period			598	$ 1,573	1,573
Purchases			0		0
Sales/reclassification			592		811
Gains/(Losses)			5		(177)
Gains/(Losses) on sales of securities			(11)		13
Fair value at end of period	$ 0		$ 0		$ 598

Securities - Schedule of Unreal

Securities - Schedule of Unrealized Losses and Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	$ 5,900	$ 277,241
Unrealized Losses, Less than 12 Months	553	22,236
Fair Value, 12 Months or More	429,659	253,968
Unrealized Losses, 12 Months or More	74,670	42,404
Total Fair Value	435,559	531,209
Total Unrealized Losses	75,223	64,640
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	0	41,171
Unrealized Losses, Less than 12 Months	0	4,069
Fair Value, 12 Months or More	53,843	16,907
Unrealized Losses, 12 Months or More	10,773	2,830
Total Fair Value	53,843	58,078
Total Unrealized Losses	10,773	6,899
U.S. Government and agencies
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	0	25,426
Unrealized Losses, Less than 12 Months	0	1,461
Fair Value, 12 Months or More	196,775	185,573
Unrealized Losses, 12 Months or More	31,270	29,007
Total Fair Value	196,775	210,999
Total Unrealized Losses	31,270	30,468
Mortgage-backed securities
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	4,155	221,249
Unrealized Losses, Less than 12 Months	298	19,362
Fair Value, 12 Months or More	219,570	63,145
Unrealized Losses, 12 Months or More	40,598	12,797
Total Fair Value	223,725	284,394
Total Unrealized Losses	40,896	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	2,479	0
Unrealized Losses, 12 Months or More	181	0
Total Fair Value	2,479	3,085
Total Unrealized Losses	181	194
State and municipal
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months		6,229
Unrealized Losses, Less than 12 Months		196
Fair Value, 12 Months or More		0
Unrealized Losses, 12 Months or More		0
Total Fair Value		6,229
Total Unrealized Losses		196
SECURITIES HELD TO MATURITY
Fair Value, Less than 12 Months	0	38,086
Unrealized Losses, Less than 12 Months	0	3,875
Fair Value, 12 Months or More	51,364	16,907
Unrealized Losses, 12 Months or More	10,592	2,830
Total Fair Value	51,364	54,993
Total Unrealized Losses	10,592	6,705
Corporate bonds
SECURITIES AVAILABLE FOR SALE
Fair Value, Less than 12 Months	1,745	24,337
Unrealized Losses, Less than 12 Months	255	1,217
Fair Value, 12 Months or More	13,314	5,250
Unrealized Losses, 12 Months or More	2,802	600
Total Fair Value	15,059	29,587
Total Unrealized Losses	$ 3,057	$ 1,817

Securities - Narrative (Details

Securities - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	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	$ 276,500		$ 276,500		$ 342,200
Gross gains	0	$ 0	243	$ 0
Gross losses	$ 0	$ 0	$ 982	$ 0

Securities - Schedule of Amor_2

Securities - Schedule of Amortized Cost and Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Available for Sale Amortized Cost
1 year or less	$ 9,165
Over 1 year through 5 years	157,062
Over 5 years through 10 years	77,934
Over 10 years	2,000
Without single maturity date	264,621
Available-for-sale, Amortized Cost	510,782	$ 617,641
Available for Sale Fair Value
1 year or less	8,791
Over 1 year through 5 years	139,342
Over 5 years through 10 years	62,247
Over 10 years	1,454
Without single maturity date	223,725
Available for Sale, Fair Value	435,559	553,554
Held-to-Maturity Amortized Cost
1 year or less	0
Over 1 year through 5 years	1,117
Over 5 years through 10 years	18,994
Over 10 years	41,845
Mortgage-backed securities	2,660
Held to Maturity, Amortized Cost	64,616	64,977
Held-to-Maturity Fair Value
1 year or less	0
Over 1 year through 5 years	1,003
Over 5 years through 10 years	16,498
Over 10 years	33,863
Mortgage-backed securities	2,479
Held to Maturity, Fair Value	53,843	58,078
Mortgage-backed securities
Available for Sale Amortized Cost
Available-for-sale, Amortized Cost	264,621	327,535
Available for Sale Fair Value
Available for Sale, Fair Value	223,725	295,718
Held-to-Maturity Amortized Cost
Held to Maturity, Amortized Cost	2,660	3,279
Held-to-Maturity Fair Value
Held to Maturity, Fair Value	$ 2,479	$ 3,085

Securities - Gain (Loss) on Sec

Securities - Gain (Loss) on Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Proceeds	$ 0	$ 0	$ 79,215	$ 0
Gross gains	0	0	243	0
Gross losses	$ 0	$ 0	$ 982	$ 0

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses - Schedule of the Composition of the Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 1,615,966	$ 1,538,610	$ 1,527,128
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	154,027	178,762	176,692
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	892,365	821,805	823,827
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	86,508	80,470	66,189
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	384,304	362,098	360,661
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	88,687	84,141	87,555
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing receivable, before allowance for credit loss	$ 10,075	$ 11,334	$ 12,204

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses - Schedule of Nonaccrual Loans by Classes of the Loan Portfolio (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 2,549	$ 2,654
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	470	781
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	1,541	1,873
Residential mortgage
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	343	0
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Total nonaccrual loans	$ 195	$ 0

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 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	$ 777	$ 1,100
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 and Allowance for Credi_6

Loans and Allowance for Credit Losses - Schedule of Classes of the Loan Portfolio Summarized by the Aggregate Risk Rating (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 196,645		$ 196,645
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	300,366		300,366
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	245,509		245,509
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	117,772		117,772
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	112,273		112,273
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	503,694		503,694
Financing Receivable, Revolving	139,707		139,707
Financing receivable, before allowance for credit loss	1,615,966	$ 1,527,128	1,615,966	$ 1,527,128	$ 1,538,610
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			14
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			68
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			35
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			45
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			20
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			174
Financing Receivable, Revolving, Writeoff			33
Financing Receivable, Allowance for Credit Loss, Writeoff	190	1,014	389	1,134
Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	195,680		195,680
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	293,722		293,722
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	243,083		243,083
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	113,301		113,301
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	105,807		105,807
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	477,197		477,197
Financing Receivable, Revolving	136,142		136,142
Financing receivable, before allowance for credit loss	1,564,932		1,564,932		1,489,259
Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	957		957
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	6,626		6,626
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	2,281		2,281
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	2,914		2,914
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	5,734		5,734
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	19,440		19,440
Financing Receivable, Revolving	3,256		3,256
Financing receivable, before allowance for credit loss	41,208		41,208		41,908
Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8		8
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	18		18
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	145		145
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,557		1,557
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	732		732
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	7,057		7,057
Financing Receivable, Revolving	309		309
Financing receivable, before allowance for credit loss	9,826		9,826		7,443
Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	196,645		196,645
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	300,366		300,366
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	245,509		245,509
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	117,772		117,772
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	111,952		111,952
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	500,705		500,705
Financing Receivable, Revolving	139,423		139,423
Financing receivable, before allowance for credit loss	1,612,372		1,612,372		1,534,753
Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	321		321
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,989		2,989
Financing Receivable, Revolving	284		284
Financing receivable, before allowance for credit loss	3,594		3,594		3,857
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,822		4,822
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,920		25,920
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	36,558		36,558
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,891		16,891
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,574		14,574
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	25,392		25,392
Financing Receivable, Revolving	29,870		29,870
Financing receivable, before allowance for credit loss	154,027	176,692	154,027	176,692	178,762
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			110
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff	81	70	110	167
Commercial and industrial | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,701		4,701
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,535		25,535
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	36,090		36,090
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,390		16,390
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,406		14,406
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	24,086		24,086
Financing Receivable, Revolving	28,544		28,544
Financing receivable, before allowance for credit loss	149,752		149,752		173,437
Commercial and industrial | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	113		113
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	367		367
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	323		323
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	484		484
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	157		157
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	558		558
Financing Receivable, Revolving	1,042		1,042
Financing receivable, before allowance for credit loss	3,044		3,044		4,035
Commercial and industrial | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	8		8
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	18		18
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	145		145
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	17		17
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	11		11
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	748		748
Financing Receivable, Revolving	284		284
Financing receivable, before allowance for credit loss	1,231		1,231		1,290
Commercial and industrial | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Commercial and industrial | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,822		4,822
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,920		25,920
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	36,558		36,558
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,891		16,891
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,574		14,574
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	25,206		25,206
Financing Receivable, Revolving	29,586		29,586
Financing receivable, before allowance for credit loss	153,557		153,557		177,981
Commercial and industrial | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	186		186
Financing Receivable, Revolving	284		284
Financing receivable, before allowance for credit loss	470		470		781
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	114,084		114,084
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	150,850		150,850
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	144,563		144,563
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	66,947		66,947
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	76,137		76,137
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	322,371		322,371
Financing Receivable, Revolving	17,413		17,413
Financing receivable, before allowance for credit loss	892,365	823,827	892,365	823,827	821,805
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	831	0	831
Commercial real estate | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	113,782		113,782
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	145,145		145,145
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	143,203		143,203
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	63,474		63,474
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	70,536		70,536
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	302,565		302,565
Financing Receivable, Revolving	16,004		16,004
Financing receivable, before allowance for credit loss	854,709		854,709		786,711
Commercial real estate | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	302		302
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	5,705		5,705
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	1,360		1,360
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,933		1,933
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	4,880		4,880
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	15,023		15,023
Financing Receivable, Revolving	1,409		1,409
Financing receivable, before allowance for credit loss	30,612		30,612		29,540
Commercial real estate | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,540		1,540
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	721		721
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,783		4,783
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	7,044		7,044		5,554
Commercial real estate | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Commercial real estate | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	114,084		114,084
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	150,850		150,850
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	144,563		144,563
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	66,947		66,947
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	75,816		75,816
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	321,004		321,004
Financing Receivable, Revolving	17,413		17,413
Financing receivable, before allowance for credit loss	890,677		890,677		819,932
Commercial real estate | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	321		321
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,367		1,367
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	1,688		1,688		1,873
Commercial real estate construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,757		19,757
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	46,857		46,857
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,392		6,392
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,020		1,020
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	338		338
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,423		4,423
Financing Receivable, Revolving	7,721		7,721
Financing receivable, before allowance for credit loss	86,508	66,189	86,508	66,189	80,470
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0	0	0
Commercial real estate construction | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,757		19,757
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	46,386		46,386
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,392		6,392
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	927		927
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	338		338
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,612		3,612
Financing Receivable, Revolving	7,721		7,721
Financing receivable, before allowance for credit loss	85,133		85,133		78,652
Commercial real estate construction | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	471		471
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	93		93
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	741		741
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	1,305		1,305		1,818
Commercial real estate construction | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	70		70
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	70		70		0
Commercial real estate construction | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Commercial real estate construction | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,757		19,757
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	46,857		46,857
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,392		6,392
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,020		1,020
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	338		338
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,423		4,423
Financing Receivable, Revolving	7,721		7,721
Financing receivable, before allowance for credit loss	86,508		86,508		80,470
Commercial real estate construction | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	0		0		0
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	54,695		54,695
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,839		73,839
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	57,124		57,124
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	32,319		32,319
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20,817		20,817
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	144,962		144,962
Financing Receivable, Revolving	548		548
Financing receivable, before allowance for credit loss	384,304	360,661	384,304	360,661	362,098
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	0	0	3
Residential mortgage | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	54,153		54,153
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,756		73,756
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	56,526		56,526
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	31,915		31,915
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20,120		20,120
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	140,911		140,911
Financing Receivable, Revolving	486		486
Financing receivable, before allowance for credit loss	377,867		377,867		356,081
Residential mortgage | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	542		542
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	83		83
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	598		598
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	404		404
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	697		697
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	3,083		3,083
Financing Receivable, Revolving	62		62
Financing receivable, before allowance for credit loss	5,469		5,469		5,803
Residential mortgage | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	968		968
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	968		968		214
Residential mortgage | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Residential mortgage | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	54,695		54,695
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,839		73,839
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	57,124		57,124
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	32,319		32,319
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20,817		20,817
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	143,962		143,962
Financing Receivable, Revolving	548		548
Financing receivable, before allowance for credit loss	383,304		383,304		361,393
Residential mortgage | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,000		1,000
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	1,000		1,000		705
Home equity lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	953		953
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39		39
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	97		97
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,298		5,298
Financing Receivable, Revolving	82,300		82,300
Financing receivable, before allowance for credit loss	88,687	87,555	88,687	87,555	84,141
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			0
Financing Receivable, Revolving, Writeoff			0
Financing Receivable, Allowance for Credit Loss, Writeoff	0	33	0	33
Home equity lines of credit | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	953		953
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39		39
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	97		97
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,775		4,775
Financing Receivable, Revolving	81,557		81,557
Financing receivable, before allowance for credit loss	87,421		87,421		83,044
Home equity lines of credit | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	35		35
Financing Receivable, Revolving	743		743
Financing receivable, before allowance for credit loss	778		778		712
Home equity lines of credit | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	488		488
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	488		488		385
Home equity lines of credit | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Home equity lines of credit | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	953		953
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39		39
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	97		97
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,888		4,888
Financing Receivable, Revolving	82,300		82,300
Financing receivable, before allowance for credit loss	88,277		88,277		83,643
Home equity lines of credit | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	410		410
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	410		410		498
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,334		2,334
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,861		2,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	872		872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	595		595
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	310		310
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,248		1,248
Financing Receivable, Revolving	1,855		1,855
Financing receivable, before allowance for credit loss	10,075	12,204	10,075	12,204	11,334
Financing Receivable, Year One, Originated, Current Fiscal Year, Writeoff			14
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year, Writeoff			68
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year, Writeoff			35
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year, Writeoff			45
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year, Writeoff			20
Financing Receivable, Originated, More than Five Years before Current Fiscal Year, Writeoff			64
Financing Receivable, Revolving, Writeoff			33
Financing Receivable, Allowance for Credit Loss, Writeoff	109	$ 80	279	$ 100
Consumer | Pass
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,334		2,334
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,861		2,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	872		872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	595		595
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	310		310
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,248		1,248
Financing Receivable, Revolving	1,830		1,830
Financing receivable, before allowance for credit loss	10,050		10,050		11,334
Consumer | Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	0		0		0
Consumer | Substandard
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	0		0
Financing Receivable, Revolving	25		25
Financing receivable, before allowance for credit loss	25		25		0
Consumer | Doubtful
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before allowance for credit loss					0
Consumer | Performing Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,334		2,334
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,861		2,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	872		872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	595		595
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	310		310
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,222		1,222
Financing Receivable, Revolving	1,855		1,855
Financing receivable, before allowance for credit loss	10,049		10,049		11,334
Consumer | Nonperforming Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	0		0
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	0		0
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	0		0
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	0		0
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	0		0
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	26		26
Financing Receivable, Revolving	0		0
Financing receivable, before allowance for credit loss	$ 26		$ 26		$ 0

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses - Schedule of Loan Portfolio Summarized by Performing and Nonperforming (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	$ 196,645
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	300,366
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	245,509
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	117,772
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	112,273
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	503,694
Financing Receivable, Revolving	139,707
Financing receivable, before allowance for credit loss	1,615,966	$ 1,538,610	$ 1,527,128
Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	196,645
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	300,366
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	245,509
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	117,772
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	111,952
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	500,705
Financing Receivable, Revolving	139,423
Financing receivable, before allowance for credit loss	1,612,372	1,534,753
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	321
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	2,989
Financing Receivable, Revolving	284
Financing receivable, before allowance for credit loss	3,594	3,857
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,822
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,920
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	36,558
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,891
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,574
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	25,392
Financing Receivable, Revolving	29,870
Financing receivable, before allowance for credit loss	154,027	178,762	176,692
Commercial and industrial | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	4,822
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	25,920
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	36,558
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	16,891
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	14,574
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	25,206
Financing Receivable, Revolving	29,586
Financing receivable, before allowance for credit loss	153,557	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	186
Financing Receivable, Revolving	284
Financing receivable, before allowance for credit loss	470	781
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	114,084
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	150,850
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	144,563
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	66,947
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	76,137
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	322,371
Financing Receivable, Revolving	17,413
Financing receivable, before allowance for credit loss	892,365	821,805	823,827
Commercial real estate | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	114,084
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	150,850
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	144,563
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	66,947
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	75,816
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	321,004
Financing Receivable, Revolving	17,413
Financing receivable, before allowance for credit loss	890,677	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	321
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,367
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	1,688	1,873
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,757
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	46,857
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,392
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,020
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	338
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,423
Financing Receivable, Revolving	7,721
Financing receivable, before allowance for credit loss	86,508	80,470	66,189
Commercial real estate construction | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	19,757
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	46,857
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	6,392
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	1,020
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	338
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,423
Financing Receivable, Revolving	7,721
Financing receivable, before allowance for credit loss	86,508	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	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	54,695
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,839
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	57,124
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	32,319
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20,817
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	144,962
Financing Receivable, Revolving	548
Financing receivable, before allowance for credit loss	384,304	362,098	360,661
Residential mortgage | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	54,695
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	73,839
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	57,124
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	32,319
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	20,817
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	143,962
Financing Receivable, Revolving	548
Financing receivable, before allowance for credit loss	383,304	361,393
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	1,000
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	1,000	705
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	953
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39
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	97
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	5,298
Financing Receivable, Revolving	82,300
Financing receivable, before allowance for credit loss	88,687	84,141	87,555
Home equity lines of credit | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	953
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	39
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	97
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	4,888
Financing Receivable, Revolving	82,300
Financing receivable, before allowance for credit loss	88,277	83,643
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	410
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	410	498
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,334
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	595
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	310
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,248
Financing Receivable, Revolving	1,855
Financing receivable, before allowance for credit loss	10,075	11,334	$ 12,204
Consumer | Performing Loans
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Year One, Originated, Current Fiscal Year	2,334
Financing Receivable, Year Two, Originated, Fiscal Year before Current Fiscal Year	2,861
Financing Receivable, Year Three, Originated, Two Years before Current Fiscal Year	872
Financing Receivable, Year Four, Originated, Three Years before Current Fiscal Year	595
Financing Receivable, Year Five, Originated, Four Years before Current Fiscal Year	310
Financing Receivable, Originated, More than Five Years before Current Fiscal Year	1,222
Financing Receivable, Revolving	1,855
Financing receivable, before allowance for credit loss	10,049	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	26
Financing Receivable, Revolving	0
Financing receivable, before allowance for credit loss	$ 26	$ 0

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses - Schedule of Loan Portfolio Summarized by the Past Due Status (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 1,615,966	$ 1,538,610	$ 1,527,128
Loans Receivable >90 Days and Accruing	1,045	1,203
30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	822	5,899
60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,539	1,517
>90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,548	1,620
Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	3,909	9,036
Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,612,057	1,529,574
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	154,027	178,762	176,692
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	59	287
Commercial and industrial | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	91	0
Commercial and industrial | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	160	162
Commercial and industrial | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	310	449
Commercial and industrial | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	153,717	178,313
Commercial real estate
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	892,365	821,805	823,827
Loans Receivable >90 Days and Accruing	147	0
Commercial real estate | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	193	2,026
Commercial real estate | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	422	350
Commercial real estate | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	147	255
Commercial real estate | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	762	2,631
Commercial real estate | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	891,603	819,174
Commercial real estate construction
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	86,508	80,470	66,189
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	86,508	80,446
Residential mortgage
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	384,304	362,098	360,661
Loans Receivable >90 Days and Accruing	657	705
Residential mortgage | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	157	2,969
Residential mortgage | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	526	970
Residential mortgage | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,000	705
Residential mortgage | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,683	4,644
Residential mortgage | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	382,621	357,454
Home equity lines of credit
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	88,687	84,141	87,555
Loans Receivable >90 Days and Accruing	215	498
Home equity lines of credit | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	412	438
Home equity lines of credit | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	493	117
Home equity lines of credit | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	215	498
Home equity lines of credit | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1,120	1,053
Home equity lines of credit | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	87,567	83,088
Consumer
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	10,075	11,334	$ 12,204
Loans Receivable >90 Days and Accruing	26	0
Consumer | 30–59 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	1	155
Consumer | 60–89 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	7	80
Consumer | >90 Days Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	26	0
Consumer | Total Past Due
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	34	235
Consumer | Current
Financing Receivable, Past Due [Line Items]
Financing receivable, before allowance for credit loss	$ 10,041	$ 11,099

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses - Summary of Individually Evaluated Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	$ 549	$ 820	$ 687
Individually Evaluated  Loans with No Allowance	2,549	6,115	5,915
Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	791	1,131
Individually Evaluated  Loans with No Allowance	1,758	4,984
Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	549	820
Individually Evaluated  Loans with No Allowance	0	0
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	368	628	687
Individually Evaluated  Loans with No Allowance	470	781	839
Commercial and industrial | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	470	781
Individually Evaluated  Loans with No Allowance	0	0
Commercial and industrial | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	368	628
Individually Evaluated  Loans with No Allowance	0	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	181	192	0
Individually Evaluated  Loans with No Allowance	1,541	5,334	5,076
Commercial real estate | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	321	350
Individually Evaluated  Loans with No Allowance	1,220	4,984
Commercial real estate | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	181	192
Individually Evaluated  Loans with No Allowance	0	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	0
Individually Evaluated  Loans with No Allowance	0	0
Commercial real estate construction | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0
Individually Evaluated  Loans with No Allowance	0	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0	0
Individually Evaluated  Loans with No Allowance	343	0	0
Residential mortgage | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0
Individually Evaluated  Loans with No Allowance	343	0
Residential mortgage | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0
Individually Evaluated  Loans with No Allowance	0	0
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0	0
Individually Evaluated  Loans with No Allowance	195	0	$ 0
Home equity lines of credit | Recorded Investment
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0
Individually Evaluated  Loans with No Allowance	195	0
Home equity lines of credit | Related Allowance
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated Loans with Allowance	0	0
Individually Evaluated  Loans with No Allowance	$ 0	$ 0

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses - Summary of Amortized Cost Basis of Individually Evaluated Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	$ 2,549	$ 6,115	$ 5,915
Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	470
Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	2,079
Commercial and industrial
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	470	781	839
Commercial and industrial | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	470
Commercial and industrial | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Commercial real estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	1,541	5,334	5,076
Commercial real estate | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Commercial real estate | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	1,541
Commercial real estate construction
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0	0	0
Commercial real estate construction | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Commercial real estate construction | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Residential mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	343	0	0
Residential mortgage | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Residential mortgage | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	343
Home equity lines of credit
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	195	0	0
Home equity lines of credit | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Home equity lines of credit | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	195
Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0	$ 0	$ 0
Consumer | Business Assets
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	0
Consumer | Real Estate
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually Evaluated  Loans with No Allowance	$ 0

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses - Schedule of Allowance for Credit Losses and Recorded Investment in Financing Receivables (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	$ 19,148	$ 18,943	$ 17,861	$ 19,033
Charge-offs	(190)	(1,014)	(389)	(1,134)
Recoveries	56	23	100	53
Allowance for Loan Losses, Ending balance	19,264	17,952	19,264	17,952
Ending balance: individually evaluated for impairment	549	687	549	687	$ 820
Ending balance: collectively evaluated for impairment	18,715	17,265	18,715	17,265	17,041
Loans Receivable, Ending balance	1,615,966	1,527,128	1,615,966	1,527,128	1,538,610
Loans receivables: Ending balance: individually evaluated for impairment	2,549	5,915	2,549	5,915	6,115
Loans Receivable: Ending balance: collectively evaluated for impairment	1,613,417	1,521,213	1,613,417	1,521,213	1,532,495
Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	250	0	74	0
Impact of CECL adoption
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance			1,618
Commercial and Industrial
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance	1,941	3,116	2,848	3,176
Charge-offs	(81)	(70)	(110)	(167)
Recoveries	32	20	42	35
Allowance for Loan Losses, Ending balance	1,511	2,938	1,511	2,938
Ending balance: individually evaluated for impairment	368	687	368	687	628
Ending balance: collectively evaluated for impairment	1,143	2,251	1,143	2,251	2,220
Loans Receivable, Ending balance	154,027	176,692	154,027	176,692	178,762
Loans receivables: Ending balance: individually evaluated for impairment	470	839	470	839	781
Loans Receivable: Ending balance: collectively evaluated for impairment	153,557	175,853	153,557	175,853	177,981
Commercial and Industrial | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	(381)	(128)	(507)	(106)
Commercial and Industrial | Impact of CECL adoption
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	11,728	10,839	10,016	10,716
Charge-offs	0	(831)	0	(831)
Recoveries	0	0	0	0
Allowance for Loan Losses, Ending balance	11,898	9,989	11,898	9,989
Ending balance: individually evaluated for impairment	181	0	181	0	192
Ending balance: collectively evaluated for impairment	11,717	9,989	11,717	9,989	9,824
Loans Receivable, Ending balance	892,365	823,827	892,365	823,827	821,805
Loans receivables: Ending balance: individually evaluated for impairment	1,541	5,076	1,541	5,076	5,334
Loans Receivable: Ending balance: collectively evaluated for impairment	890,824	818,751	890,824	818,751	816,471
Commercial Real Estate | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	170	(19)	776	104
Commercial Real Estate | Impact of CECL adoption
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	1,885	818	1,000	616
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for Loan Losses, Ending balance	2,164	831	2,164	831
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	2,164	831	2,164	831	1,000
Loans Receivable, Ending balance	86,508	66,189	86,508	66,189	80,470
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	86,508	66,189	86,508	66,189	80,470
Commercial Real Estate Construction | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	279	13	(183)	215
Commercial Real Estate Construction | Impact of CECL adoption
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	3,075	3,199	3,029	3,235
Charge-offs	0	0	0	(3)
Recoveries	0	0	0	5
Allowance for Loan Losses, Ending balance	3,153	3,110	3,153	3,110
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	3,153	3,110	3,153	3,110	3,029
Loans Receivable, Ending balance	384,304	360,661	384,304	360,661	362,098
Loans receivables: Ending balance: individually evaluated for impairment	343	0	343	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	383,961	360,661	383,961	360,661	362,098
Residential Mortgage | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	78	(89)	(173)	(127)
Residential Mortgage | Impact of CECL adoption
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	388	396	347	501
Charge-offs	0	(33)	0	(33)
Recoveries	0	0	0	0
Allowance for Loan Losses, Ending balance	393	366	393	366
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	393	366	393	366	347
Loans Receivable, Ending balance	88,687	87,555	88,687	87,555	84,141
Loans receivables: Ending balance: individually evaluated for impairment	195	0	195	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	88,492	87,555	88,492	87,555	84,141
Home Equity Lines of Credit | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	5	3	29	(102)
Home Equity Lines of Credit | Impact of CECL adoption
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	131	427	376	408
Charge-offs	(109)	(80)	(279)	(100)
Recoveries	24	3	58	13
Allowance for Loan Losses, Ending balance	145	438	145	438
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	145	438	145	438	376
Loans Receivable, Ending balance	10,075	12,204	10,075	12,204	11,334
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	10,075	12,204	10,075	12,204	11,334
Consumer | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	99	88	132	117
Consumer | Impact of CECL adoption
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	0	148	245	381
Charge-offs	0	0	0	0
Recoveries	0	0	0	0
Allowance for Loan Losses, Ending balance	0	280	0	280
Ending balance: individually evaluated for impairment	0	0	0	0	0
Ending balance: collectively evaluated for impairment	0	280	0	280	245
Loans Receivable, Ending balance	0	0	0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0	0	0	0	0
Loans Receivable: Ending balance: collectively evaluated for impairment	0	0	0	0	$ 0
Unallocated | Financing Receivable Excluding Unfunded Commitments
Allowance for Loan Losses [Roll Forward]
Provisions (credits)	$ 0	$ 132	0	$ (101)
Unallocated | Impact of CECL adoption
Allowance for Loan Losses [Roll Forward]
Allowance for Loan Losses, Beginning balance			$ (245)

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 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	$ 435,559	$ 553,554
Equity securities with readily determinable fair values	888	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	888	1,719
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	435,559	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	196,775	210,999
Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	223,725	295,718
State and municipal
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale		15,235
Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	15,059	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	888	1,719
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	435,559	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	196,775	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 | 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 | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	223,725	295,718
Recurring | Mortgage-backed securities | 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
Recurring | State and municipal | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale		15,235
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
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	15,059	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	242	3,773
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	435,559	553,554
Equity securities with readily determinable fair values	888	1,719
Fair Value | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	435,559	553,554
Equity securities with readily determinable fair values	888	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	196,775	210,999
Fair Value | Recurring | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt securities available for sale	223,725	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		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	15,059	31,602
Fair Value | Nonrecurring | Individually evaluated loans
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impaired loans	$ 242	$ 3,773

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Additional Quantitative Information (Details) - Nonrecurring - Individually evaluated loans - Level 3 $ in Thousands	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Fair Value Estimate	$ 242	$ 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	0.16	0.10
Measurement Input, Discount Rate | Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Weighted Average	1	0.50

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Carrying Amount, Fair Value and Placement in Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial assets:
Interest-bearing deposits with banks	$ 41,255	$ 128,094
Equity securities with readily determinable fair values	888	1,719	$ 2,609
Debt securities available for sale	435,559	553,554
Securities held to maturity	53,843	58,078
Restricted investment in bank stocks	5,477	1,629
Level 1
Financial assets:
Cash and due from banks	6,448	6,977
Interest-bearing deposits with banks	41,255	128,094
Equity securities with readily determinable fair values	888	1,719
Debt securities available for sale	0	0
Securities held to maturity	0	0
Loans held for sale		0
Loans, net of 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 FHLB advances	0
Trust preferred and subordinated debt	0	0
Accrued interest payable	0	0
Level 2
Financial assets:
Cash and due from banks	16,338	33,090
Interest-bearing deposits with banks	0	0
Equity securities with readily determinable fair values	0	0
Debt securities available for sale	435,559	553,554
Securities held to maturity	53,843	58,078
Loans held for sale		123
Loans, net of allowance for credit losses	0	0
Accrued interest receivable	7,727	6,915
Restricted investment in bank stocks		1,629
Financial liabilities:
Demand deposits and savings	1,556,838	1,905,845
Time deposits	199,052	276,182
Short-term borrowings	33,861	41,954
Long-term FHLB advances	99,389
Trust preferred and subordinated debt	18,037	18,648
Accrued interest payable	448	51
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
Loans, net of allowance for credit losses	1,526,341	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 FHLB advances	0
Trust preferred and subordinated debt	0	0
Accrued interest payable	0	0
Carrying Amount
Financial assets:
Cash and due from banks	22,786	40,067
Interest-bearing deposits with banks	41,255	128,094
Equity securities with readily determinable fair values	888	1,719
Debt securities available for sale	435,559	553,554
Securities held to maturity	64,616	64,977
Loans held for sale		123
Loans, net of allowance for credit losses	1,596,702	1,520,749
Accrued interest receivable	7,727	6,915
Restricted investment in bank stocks	5,477	1,629
Financial liabilities:
Demand deposits and savings	1,738,090	1,905,845
Time deposits	213,269	293,130
Short-term borrowings	33,106	41,954
Long-term FHLB advances	100,000
Trust preferred and subordinated debt	20,282	21,000
Accrued interest payable	448	51
Fair Value
Financial assets:
Cash and due from banks	22,786	40,067
Interest-bearing deposits with banks	41,255	128,094
Equity securities with readily determinable fair values	888	1,719
Debt securities available for sale	435,559	553,554
Securities held to maturity	53,843	58,078
Loans held for sale		123
Loans, net of allowance for credit losses	1,526,341	1,458,556
Accrued interest receivable	7,727	6,915
Restricted investment in bank stocks		1,629
Financial liabilities:
Demand deposits and savings	1,556,838	1,905,845
Time deposits	199,052	276,182
Short-term borrowings	33,861	41,954
Long-term FHLB advances	99,389
Trust preferred and subordinated debt	18,037	18,648
Accrued interest payable	$ 448	$ 51

Deposits - Composition of Depos

Deposits - Composition of Deposits (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Deposits [Abstract]
Noninterest-bearing demand	$ 565,530	$ 595,049
Interest-bearing checking, savings, and money markets	1,172,560	1,310,796
Certificates of deposit of $250,000 or less	178,308	241,562
Certificates of deposit greater than $250,000	34,961	51,568
Total Deposits	$ 1,951,359	$ 2,198,975

Deposits - Time Deposit Maturit

Deposits - Time Deposit Maturities (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Deposits [Abstract]
Less than 1 year	$ 143,607
1 through 2 years	53,362
2 through 3 years	9,236
3 through 4 years	4,160
4 through 5 years	2,694
Thereafter	210
Total	$ 213,269

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands		3 Months Ended
	Mar. 30, 2021	Sep. 30, 2023	Mar. 15, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Short-term borrowings		$ 33,106		$ 41,954
Debt Instrument [Line Items]
Long-term debt outstanding		120,282		21,000
Amount eligible to borrow from FHLB		845,500
Amount available to borrow from FHLB		$ 745,200
Weighted average rate percentage		4.63%
FHLB Advances
Debt Instrument [Line Items]
Long-term debt outstanding		$ 100,000		0
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)
Debt Instrument [Line Items]
Basis spread on prime rate, percentage	3.29%
Securities sold under agreements to repurchase
Short-Term Debt [Line Items]
Short-term borrowings		33,106		41,954
Trust preferred subordinated debt, FCBI | Subordinated debt
Debt Instrument [Line Items]
Long-term debt outstanding		5,282		$ 6,000
Subordinated debt issued		$ 6,000
Trust preferred subordinated debt, FCBI | Subordinated debt | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Interest rate percentage			7.30%
Basis spread on prime rate, percentage		1.63%