ACNB (ACNB) 10-K 4 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 04, 2016	Jun. 30, 2015
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Entity Registrant Name	ACNB CORP
Entity Central Index Key	715,579
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		6,039,724
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 122,345,128
Entity Voluntary Filers	No

CONSOLIDATED STATEMENTS OF COND

CONSOLIDATED STATEMENTS OF CONDITION - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and due from banks	$ 13,468	$ 13,502
Interest bearing deposits with banks	5,289	6,171
Total Cash and Cash Equivalents	18,757	19,673
Securities available for sale	125,693	118,000
Securities held to maturity, fair value $71,363; $73,057	71,542	73,346
Loans held for sale	1,835	1,623
Loans, net of allowance for loan losses $14,747; $15,172	838,213	784,100
Premises and equipment	18,044	17,725
Restricted investment in bank stocks	4,414	4,216
Investment in bank-owned life insurance	39,642	37,942
Investments in low-income housing partnerships	3,345	3,793
Goodwill	6,308	6,308
Intangible assets	1,033	1,196
Foreclosed assets held for resale	580	1,617
Other assets	18,519	20,269
Total Assets	1,147,925	1,089,808
LIABILITIES
Deposits: Non-interest bearing	166,224	144,987
Deposits: Interest bearing	746,756	699,889
Total Deposits	912,980	844,876
Short-term borrowings	35,202	45,699
Long-term borrowings	76,500	80,937
Other liabilities	8,528	8,274
Total Liabilities	1,033,210	979,786
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; 6,102,324 and 6,078,250 shares issued; 6,039,724 and 6,015,650 shares outstanding	15,256	15,196
Treasury stock, at cost (62,600 shares)	(728)	(728)
Additional paid-in capital	10,387	9,948
Retained earnings	94,526	88,329
Accumulated other comprehensive loss	(4,726)	(2,723)
Total Stockholders’ Equity	114,715	110,022
Total Liabilities and Stockholders’ Equity	$ 1,147,925	$ 1,089,808

CONSOLIDATED STATEMENTS OF CON3

CONSOLIDATED STATEMENTS OF CONDITION (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Securities held to maturity, fair value	$ 71,363	$ 73,057
Loans, net allowance for loan losses	$ 14,747	$ 15,172
Preferred stock, par value	$ 2.50	$ 2.50
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 2.50	$ 2.50
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	6,102,324	6,078,250
Common stock, shares outstanding	6,039,724	6,015,650
Treasury stock, shares	62,600	62,600

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
INTEREST INCOME
Loans, including fees	$ 35,090	$ 32,573	$ 32,084
Securities:
Taxable	3,127	3,647	4,230
Tax-exempt	859	1,042	1,197
Dividends	301	194	22
Other	87	70	68
Total Interest Income	39,464	37,526	37,601
INTEREST EXPENSE
Deposits	2,120	1,810	2,177
Short-term borrowings	47	63	61
Long-term borrowings	1,691	1,773	1,751
Total Interest Expense	3,858	3,646	3,989
Net Interest Income	35,606	33,880	33,612
PROVISION FOR LOAN LOSSES	0	150	1,450
Net Interest Income after Provision for Loan Losses	35,606	33,730	32,162
OTHER INCOME
Service charges on deposit accounts	2,308	2,118	2,246
Income from fiduciary activities	1,589	1,418	1,299
Earnings on investment in bank-owned life insurance	1,100	1,099	975
Gains on sales or calls of securities	261	62	0
Service charges on ATM and debit card transactions	1,456	1,550	1,434
Commissions from insurance sales	4,634	4,839	4,671
Other	1,058	818	1,078
Total Other Income	12,406	11,904	11,703
OTHER EXPENSES
Salaries and employee benefits	20,932	19,516	18,950
Net occupancy	2,170	2,050	1,957
Equipment	3,007	2,768	2,826
Other tax	779	737	901
Professional services	844	936	895
Supplies and postage	639	602	583
Marketing and corporate relations	452	587	396
FDIC and regulatory	665	748	768
Intangible assets amortization	336	649	641
Foreclosed real estate expenses	119	346	576
Other operating	3,291	3,325	3,522
Total Other Expenses	33,234	32,264	32,015
Income Before Income Taxes	14,778	13,370	11,850
PROVISION FOR INCOME TAXES	3,761	3,080	2,535
Net Income	$ 11,017	$ 10,290	$ 9,315
PER SHARE DATA
Basic earnings	$ 1.83	$ 1.71	$ 1.56
Cash dividends declared	$ 0.80	$ 0.77	$ 0.76

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
NET INCOME		$ 11,017	$ 10,290	$ 9,315
OTHER COMPREHENSIVE (LOSS) INCOME
SECURITIES: Unrealized (losses) gains arising during the period, net of income taxes of $(635), $22, and $(1,567), respectively		(1,234)	42	(3,042)
SECURITIES: Reclassification adjustment for net gains included in net income, net of income taxes of $(89), $(21), and $0, respectively	[1],[2]	(172)	(41)	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, net of income taxes of $172, $(20), and $236, respectively	[2],[3]	333	41	456
PENSION: Unrecognized net (loss) gain, net of income taxes of $(479), $(1,478), and $1,496, respectively		(930)	(2,871)	2,904
TOTAL OTHER COMPREHENSIVE (LOSS) INCOME		(2,003)	(2,829)	318
TOTAL COMPREHENSIVE INCOME		$ 9,014	$ 7,461	$ 9,633
[1]	Gross amounts are included in net gains on sales or calls of securities on the Consolidated Statements of Income in total other income.
[2]	Income tax amounts are included in the provision for income taxes on the Consolidated Statements of Income.
[3]	Gross amounts are included in the computation of net periodic benefit cost and are included in salaries and employee benefits on the Consolidated Statements of Income in total other expenses.

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
SECURITIES: Unrealized gains (losses) arising during the period, income taxes	$ (635)	$ 22	$ (1,567)
SECURITIES: Reclassification adjustment for net gains included in net income, income taxes	(89)	(21)	0
PENSION: Amortization of pension net loss, transition liability, and prior service cost, income taxes	172	(20)	236
PENSION: Unrecognized net (loss) gain, income taxes	$ (479)	$ (1,478)	$ 1,496

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Income [Member]
Beginning Balance at Dec. 31, 2012	$ 101,264	$ 15,070	$ (728)	$ 9,246	$ 77,888	$ (212)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	9,315				9,315
Other comprehensive (loss) income, net of taxes	318					318
Common stock shares issued	447	65		382
Cash dividends declared	(4,542)				(4,542)
Ending Balance at Dec. 31, 2013	106,802	15,135	(728)	9,628	82,661	106
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10,290				10,290
Other comprehensive (loss) income, net of taxes	(2,829)					(2,829)
Common stock shares issued	381	61		320
Cash dividends declared	(4,622)				(4,622)
Ending Balance at Dec. 31, 2014	110,022	15,196	(728)	9,948	88,329	(2,723)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	11,017				11,017
Other comprehensive (loss) income, net of taxes	(2,003)					(2,003)
Common stock shares issued	499	60		439
Cash dividends declared	(4,820)				(4,820)
Ending Balance at Dec. 31, 2015	$ 114,715	$ 15,256	$ (728)	$ 10,387	$ 94,526	$ (4,726)

CONSOLIDATED STATEMENTS OF CHA8

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Stockholders' Equity [Abstract]
Common stock issued, Shares	24,074	24,339	25,943

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 11,017	$ 10,290	$ 9,315
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on sales of loans originated for sale	(491)	(213)	(430)
(Gain) loss on sales of foreclosed assets held for resale, including writedowns	(67)	(36)	181
Earnings on investment in bank-owned life insurance	(1,100)	(1,099)	(975)
Gain on sales or calls of securities	(261)	(62)	0
Depreciation and amortization	1,755	2,063	1,993
Provision for loan losses	0	150	1,450
Net amortization of investment securities premiums	668	812	972
(Increase) decrease in accrued interest receivable	(66)	77	333
Increase (decrease) in accrued interest payable	42	92	(433)
Mortgage loans originated for sale	(32,865)	(15,824)	(19,841)
Proceeds from sales of loans originated for sale	33,144	14,910	26,462
Decrease (increase) in other assets	3,296	2,608	(750)
Decrease in other liabilities	(693)	(2,953)	(291)
Net Cash Provided by Operating Activities	14,379	10,815	17,986
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from maturities of investment securities held to maturity	9,456	20,555	8,970
Proceeds from maturities of investment securities available for sale	23,426	28,883	37,606
Proceeds from sales of investment securities available for sale	3,170	5,075	0
Purchase of investment securities available for sale	(36,434)	(22,252)	(6,875)
Purchase of investments held to maturity	(8,044)	0	(53,689)
(Purchase) redemption of restricted investment in bank stocks	(198)	2,645	(1,543)
Net increase in loans	(55,332)	(72,828)	(23,823)
Investment in low-income housing partnerships	0	0	(249)
Proceeds from sale of low-income housing partnerships	0	229	476
Purchase of bank-owned life insurance	(600)	(4,606)	(140)
Purchase of book of business	(173)	0	(77)
Capital expenditures	(1,738)	(3,148)	(2,212)
Proceeds from sale of foreclosed real estate	2,323	1,316	3,431
Net Cash Used in Investing Activities	(64,144)	(44,131)	(38,125)
CASH FLOWS FROM FINANCING ACTIVITIES
Net increase in demand deposits	21,237	16,976	8,714
Net increase (decrease) in time certificates of deposits and interest bearing deposits	46,867	27,257	(42,247)
Net (decrease) increase in short-term borrowings	(10,497)	(3,353)	1,749
Proceeds from long-term borrowings	18,000	27,500	37,000
Repayments on long-term borrowings	(22,437)	(29,266)	(14,251)
Dividends paid	(4,820)	(4,622)	(4,542)
Common stock issued	499	381	447
Net Cash Provided by (Used in) Financing Activities	48,849	34,873	(13,130)
Net (Decrease) Increase in Cash and Cash Equivalents	(916)	1,557	(33,269)
CASH AND CASH EQUIVALENTS — BEGINNING	19,673	18,116	51,385
CASH AND CASH EQUIVALENTS — ENDING	18,757	19,673	18,116
Interest paid	3,816	3,554	4,422
Income taxes paid	1,975	2,260	2,925
Loans transferred to foreclosed assets held for resale	$ 1,219	$ 1,135	$ 1,127

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations ACNB Corporation (the Corporation or ACNB), headquartered in Gettysburg, Pennsylvania, provides banking, insurance, and financial services to businesses and consumers through its wholly-owned subsidiaries, ACNB Bank (Bank) and Russell Insurance Group, Inc. (RIG). The Bank engages in full-service commercial and consumer banking and trust services through its twenty-one retail banking locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania. There is also a loan production office situated in York County, Pennsylvania. RIG is a full-service insurance agency, based in Westminster, Maryland with a second location in Germantown, Maryland. The agency offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients. The Corporation’s primary source of revenue is interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses. Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Trust Department in an agency or fiduciary capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Trust Department amounted to $178,000,000 and $ 165,000,000 at December 31, 2015 and 2014 , respectively. Income from fiduciary activities is recognized on the cash method, which approximates the accrual method. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2015 , for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued. Use of Estimates Financial statements prepared in accordance with GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingencies at the date of the consolidated financial statements, and revenues and expenses during the reporting period. Actual results could differ from these estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of other than temporary impairment on securities, and the potential impairment of goodwill. Significant Group Concentrations of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $130,539,000 , or 15.3% , of total loans at December 31, 2015 . These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general. Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days. Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and recorded at amortized cost. Securities not classified as held to maturity or trading, including equity securities with readily determinable fair values, are classified as “available for sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported, net of tax, in other comprehensive income (loss). Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Declines in the fair value of held to maturity and available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses The allowance for credit losses consists of the allowance for loan losses and the reserve for unfunded lending commitments. The allowance for loan losses (the “allowance”) is established as losses are estimated to occur through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated statement of condition. The amount of the reserve for unfunded lending commitments is not material to the consolidated financial statements. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as either doubtful, substandard, or special mention. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity, and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include: • lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices; • national, regional and local economic and business conditions, as well as the condition of various market segments, including the impact on the value of underlying collateral for collateral dependent loans; • the nature and volume of the portfolio and terms of loans; • the experience, ability and depth of lending management and staff; • the volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • the existence and effect of any concentrations of credit and changes in the level of such concentrations. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. It covers risks that are inherently difficult to quantify including, but not limited to, collateral risk, information risk, and historical charge-off risk. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and/or interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and commercial construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. A specific allocation within the allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the Corporation’s impaired loans are measured based on the estimated fair value of the loan’s collateral or the discounted cash flows method. It is the policy of the Corporation to order an updated valuation on all real estate secured loans when the loan becomes 90 days past due and there has not been an updated valuation completed within the previous 12 months. In addition, the Corporation orders third-party valuations on all impaired real estate collateralized loans within 30 days of the loan being classified as impaired. Until the valuations are completed, the Corporation utilizes the most recent independent third-party real estate valuation to estimate the need for a specific allocation to be assigned to the loan. These existing valuations are discounted downward to account for such things as the age of the existing collateral valuation, change in the condition of the real estate, change in local market and economic conditions, and other specific factors involving the collateral. Once the updated valuation is completed, the collateral value is updated accordingly. For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging reports, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The Corporation actively monitors the values of collateral as well as the age of the valuation of impaired loans. Management believes that the Corporation’s market area is not as volatile as other areas throughout the United States, therefore valuations are ordered at least every 18 months, or more frequently if management believes that there is an indication that the fair value has declined. For impaired loans secured by collateral other than real estate, the Corporation considers the net book value of the collateral, as recorded in the most recent financial statements of the borrower, and determines fair value based on estimates made by management. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a troubled debt restructure. Loans whose terms are modified are classified as troubled debt restructured loans if the Corporation grants such borrowers concessions that it would not otherwise consider and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate, a below market interest rate given the risk associated with the loan, or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings may be restored to accrual status if principal and interest payments, under the modified terms, are current for a sustained period of time and, based on a well-documented credit evaluation of the borrower’s financial condition, there is reasonable assurance of repayment. Loans classified as troubled debt restructurings are generally designated as impaired. The allowance calculation methodology includes further segregation of loan classes into credit quality rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are generally evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Corporation’s allowance for loan losses and may require the Corporation to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio and economic conditions, management believes the current level of the allowance for loan losses is adequate. Commercial and Industrial Lending — The Corporation originates commercial and industrial loans primarily to businesses located in its primary market area and surrounding areas. These loans are used for various business purposes which include short-term loans and lines of credit to finance machinery and equipment purchases, inventory, and accounts receivable. Generally, the maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Most business lines of credit are written on demand and may be renewed annually. Commercial and industrial loans are generally secured with short-term assets; however, in many cases, additional collateral such as real estate is provided as additional security for the loan. Loan-to-value maximum values have been established by the Corporation and are specific to the type of collateral. Collateral values may be determined using invoices, inventory reports, accounts receivable aging reports, collateral appraisals, etc. In underwriting commercial and industrial loans, an analysis is performed to evaluate the borrower’s character and capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as the conditions affecting the borrower. Evaluation of the borrower’s past, present and future cash flows is also an important aspect of the Corporation’s analysis. Commercial loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions. Commercial Real Estate Lending — The Corporation engages in commercial real estate lending in its primary market area and surrounding areas. The Corporation’s commercial loan portfolio is secured primarily by commercial retail space, office buildings, and hotels. Generally, commercial real estate loans have terms that do not exceed 20 years, have loan-to-value ratios of up to 80% of the appraised value of the property, and are typically secured by personal guarantees of the borrowers. In underwriting these loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Corporation are performed by independent appraisers. Commercial real estate loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the complexities involved in valuing the underlying collateral. Commercial Real Estate Construction Lending — The Corporation engages in commercial real estate construction lending in its primary market area and surrounding areas. The Corporation’s commercial real estate construction lending consists of commercial and residential site development loans, as well as commercial building construction and residential housing construction loans. The Corporation’s commercial real estate construction loans are generally secured with the subject property. Terms of construction loans depend on the specifics of the project, such as estimated absorption rates, estimated time to complete, etc. In underwriting commercial real estate construction loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the project using feasibility studies, market data, etc. Appraisals on properties securing commercial real estate construction loans originated by the Corporation are performed by independent appraisers. Commercial real estate construction loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the uncertainties surrounding total construction costs. Residential Mortgage Lending — One-to-four family residential mortgage loan originations, including home equity closed-end loans, are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. The Corporation offers fixed-rate and adjustable-rate mortgage loans with terms up to a maximum of 30 years for both permanent structures and those under construction. The Corporation’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas. The majority of the Corporation’s residential mortgage loans originate with a loan-to-value of 80% or less. Loans in excess of 80% are required to have private mortgage insurance. In underwriting one-to-four family residential real estate loans, the Corporation evaluates both the borrower’s financial ability to repay the loan as agreed and the value of the property securing the loan. Properties securing real estate loans made by the Corporation are appraised by independent appraisers. The Corporation generally requires borrowers to obtain an attorney’s title opinion or title insurance, as well as fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. The Corporation has not engaged in subprime residential mortgage originations. Residential mortgage loans present a moderate level of risk due primarily to general economic conditions, as well as a continued weak housing market. 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 a continued weak housing market. 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 market continues to be 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. Premises and Equipment Land is carried at cost. Buildings, furniture, fixtures, equipment and leasehold improvements are carried at cost, less accumulated depreciation. Depreciation is computed principally by the straight-line method over the assets’ estimated useful lives. Maintenance and normal repairs are charged to expense when incurred while major additions and improvements are capitalized. Gains and losses on disposals are reflected in current operations. Amortization of leasehold improvements is computed by straight line over the shorter of the assets’ useful life or the related lease term. Restricted Investment in Bank Stocks Restricted investment in bank stocks, which represents required investments in the common stock of correspondent banks, is carried at cost as of December 31, 2015 and 2014 , and consists of common stock in the Atlantic Central Bankers Bank and Federal Home Loan Bank (FHLB). Management evaluates the restricted investment in bank stocks for impairment in accordance with Accounting Standard Codification (ASC) Topic 942, Financial Services—Depository and Lending. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the correspondent bank as compared to the capital stock amount for the correspondent bank and the length of time this situation has persisted, (2) commitments by the correspondent bank to make payments required by law or regulation and the level of such payments in relation to the operating performance of the correspondent bank, (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the correspondent bank, and (4) the liquidity position of the correspondent bank. Management believes no impairment charge was necessary related to the restricted investment in bank stocks during 2015 , 2014 or 2013 . However, security impairment analysis is completed quarterly, and the determination that no impairment has occurred during those years is no assurance that impairment may not occur in future periods. Bank-Owned Life Insurance The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. To fund the benefits under these plans, the Bank is the owner of single premium life insurance policies on participants in the nonqualified retirement plans. Investment in bank-owned life insurance policies was used to finance the nonqualified compensation plans and provide tax-exempt income to the Corporation. ASC Topic 715, Compensation—Retirement Benefits , requires a liability to be recorded during the service period when a split-dollar life insurance agreement continues after participants’ employment or retirement. The required accrued liability is based on either the post-employment benefit cost for continuing life insurance or based on the future death benefit depending on the contractual terms of the underlying agreement. The Corporation’s liability is based on the post-employment benefit cost for continuing life insurance. The Corporation incurred approximately $46,000 , $29,000 , and $47,000 of expense in 2015 , 2014 , and 2013 , respectively, related to these benefits. Investments in Low-Income Housing Partnerships The Corporation’s investments in low-income housing partnerships are accounted for using the “equity method” prescribed by ASC Topic 323, Investments — Equity Method . In accordance with ASC Topic 740, Income Taxes , tax credits are recognized as they become available. Any residual loss is amortized as the tax credits are received. Goodwill and Intangible Assets The Corporation accounts for its acquisitions using the acquisition accounting method required by ASC Topic 805, Business Combinations. Acquisition accounting requires the total purchase price to be allocated to the estimated fair values of assets and liabilities acquired, including certain intangible assets that must be recognized. Generally, this results in a residual amount in excess of the net fair values, which is recorded as goodwill. ASC Topic 350, Intangibles—Goodwill and Other, requires that goodwill is not amortized to expense, but rather that it be assessed for impairment at least annually. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Corporation did not identify any impairment on its outstanding goodwill from its most recent testing, which was performed as of October 1, 2015. Other acquired intangible assets with finite lives, such as customer lists, are required to be amortized over the estimated lives. These intangibles are generally amortized using the straight line method over estimated useful lives of ten years. Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value, less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are adjusted to the fair value, less costs to sell as necessary. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from foreclosed assets. Income Taxes The Corporation accounts for income taxes in acco

RESTRICTIONS ON CASH AND DUE FR

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2015
Restricted Cash and Investments [Abstract]
RESTRICTIONS ON CASH AND DUE FROM BANKS	RESTRICTIONS ON CASH AND DUE FROM BANKS In return for services obtained through correspondent banks, the Corporation is required to maintain non-interest bearing cash balances in those correspondent banks. At December 31, 2015 and 2014 , compensating balances approximated $933,000 and $1,842,000 , respectively. During 2015 and 2014 , average compensating balances approximated $1,512,000 and $1,959,000 , respectively. All compensating balances are met by vault cash.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES Amortized cost and fair value at December 31, 2015 and 2014 , were as follows: In thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value SECURITIES AVAILABLE FOR SALE December 31, 2015 U.S. Government and agencies $ 46,218 $ 124 $ 313 $ 46,029 Mortgage-backed securities, residential 41,528 1,336 25 42,839 State and municipal 27,437 642 1 28,078 Corporate bonds 7,000 20 65 6,955 CRA mutual fund 1,044 9 — 1,053 Stock in other banks 702 49 12 739 $ 123,929 $ 2,180 $ 416 $ 125,693 December 31, 2014 U.S. Government and agencies $ 16,980 $ 337 $ — $ 17,317 Mortgage-backed securities, residential 51,076 2,187 1 53,262 State and municipal 34,378 1,072 5 35,445 Corporate bonds 10,001 82 — 10,083 CRA mutual fund 1,044 14 — 1,058 Stock in other banks 627 208 — 835 $ 114,106 $ 3,900 $ 6 $ 118,000 SECURITIES HELD TO MATURITY December 31, 2015 U.S. Government and agencies $ 31,044 $ 27 $ 176 $ 30,895 Mortgage-backed securities, residential 40,498 232 262 40,468 $ 71,542 $ 259 $ 438 $ 71,363 December 31, 2014 U.S. Government and agencies $ 24,497 $ 11 $ 348 $ 24,160 Mortgage-backed securities, residential $ 48,849 $ 305 $ 257 $ 48,897 $ 73,346 $ 316 $ 605 $ 73,057 The following table shows the Corporation’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2015 and 2014 : Less than 12 Months 12 Months or More Total In thousands Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses SECURITIES AVAILABLE FOR SALE December 31, 2015 U.S. Government and agencies $ 31,992 313 — — $ 31,992 $ 313 Mortgage-backed securities, residential 4,855 25 — — 4,855 25 State and municipal 909 1 — — 909 1 Corporate bonds 4,935 65 4,935 65 Stock in other banks 191 12 191 12 $ 42,882 $ 416 $ — $ — $ 42,882 $ 416 December 31, 2014 Mortgage-backed securities, residential $ 2,038 $ 1 $ — $ — $ 2,038 $ 1 State and municipal — — 1,059 5 1,059 5 $ 2,038 $ 1 $ 1,059 $ 5 $ 3,097 $ 6 SECURITIES HELD TO MATURITY December 31, 2015 U.S. Government and agencies $ 18,959 $ 83 $ 6,907 $ 93 $ 25,866 $ 176 Mortgage-backed securities, residential 3,109 13 15,420 249 18,529 262 $ 22,068 $ 96 $ 22,327 $ 342 $ 44,395 $ 438 December 31, 2014 U.S. Government and agencies $ — $ — $ 21,149 $ 348 $ 21,149 $ 348 Mortgage-backed security, residential — — 21,666 257 21,666 257 $ — $ — $ 42,815 $ 605 $ 42,815 $ 605 All mortgage-backed security investments are government sponsored enterprise (GSE) pass-through instruments issued by the Federal National Mortgage Association (FNMA), Government National Mortgage Association (GNMA) or Federal Home Loan Mortgage Corporation (FHLMC), which guarantee the timely payment of principal on these investments. At December 31, 2015 , nineteen available for sale U.S. Government and agency securities had unrealized losses that individually did not exceed 3% of amortized cost. These securities have not been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2015 , four available for sale residential mortgage-backed securities had an unrealized loss that did not exceed 1% of amortized cost. These securities have not been in a continuous loss position for 12 months or more. This unrealized loss relates principally to changes in interest rates subsequent to the acquisition of the security. At December 31, 2015 , two available for sale state and municipal securities had unrealized losses that individually did not exceed 1% of amortized cost. These securities have not been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2015 , one available for sale corporate bond had an unrealized loss and has not been in a continuous loss position for 12 months or more. This unrealized loss relates principally to changes in interest rates subsequent to the acquisition of the specific security. This security had an unrealized loss of less than 2% of amortized cost. At December 31, 2015 , one available for sale stock in other banks had an unrealized loss and has not been in a continuous loss position for 12 months or more. This unrealized loss relates principally to daily market changes. This security had an unrealized loss of less than 6% of amortized cost. At December 31, 2015 , fifteen held to maturity U.S. Government and agency securities had unrealized losses that individually did not exceed 2% of amortized cost. Three of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. At December 31, 2015 , sixteen held to maturity residential mortgage-backed securities had unrealized losses that individually did not exceed 3% of amortized cost. Thirteen of these securities have been in a continuous loss position for 12 months or more. These unrealized losses relate principally to changes in interest rates subsequent to the acquisition of the specific securities. In analyzing the issuer’s financial condition, management considers industry analysts’ reports, financial performance, and projected target prices of investment analysts within a one-year time frame. Based on the above information, management has determined that none of these investments are other-than-temporarily impaired. The fair values of securities available for sale (carried at fair value) and held to maturity (carried at amortized cost) are determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather by relying on the security’s relationship to other benchmark quoted prices. The Corporation uses independent service providers to provide matrix pricing. Management routinely sells securities from its available for sale portfolio in an effort to manage and allocate the portfolio. At December 31, 2015 , management had not identified any securities with an unrealized loss that it intends to sell or will be required to sell. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Amortized cost and fair value at December 31, 2015 , by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Cost Fair Value Amortized Cost Fair Value 1 year or less $ 12,385 $ 12,485 $ — $ — Over 1 year through 5 years 41,878 42,064 31,044 30,895 Over 5 years through 10 years 26,227 26,346 — — Over 10 years 165 167 — — Mortgage-backed securities, residential 41,528 42,839 40,498 40,468 CRA mutual fund 1,044 1,053 — — Stock in other banks 702 739 — — $ 123,929 $ 125,693 $ 71,542 $ 71,363 The Corporation realized gross gains of $262,000 during 2015 , $72,000 during 2014 , and $0 during 2013 and gross losses of $1,000 during 2015 , $10,000 during 2014 , and $0 during 2013 on sales of securities available for sale. At December 31, 2015 and 2014 , securities with a carrying value of $117,646,000 and $128,710,000 , respectively, were pledged as collateral as required by law on public and trust deposits, repurchase agreements, and for other purposes.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
LOANS	LOANS The Corporation grants commercial, residential, and consumer loans to customers primarily within southcentral Pennsylvania and northern Maryland and the surrounding area. A large portion of the loan portfolio is secured by real estate. Although the Bank has a diversified loan portfolio, its debtors’ ability to honor their contracts is influenced by the region’s economy. The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2015 and 2014 : In thousands Pass Special Mention Substandard Doubtful Total December 31, 2015 Commercial and industrial $ 112,037 $ 3,744 $ 1,911 $ — $ 117,692 Commercial real estate 252,071 23,421 14,407 — 289,899 Commercial real estate construction 11,087 1,968 374 — 13,429 Residential mortgage 350,537 5,548 1,143 — 357,228 Home equity lines of credit 58,856 1,138 130 — 60,124 Consumer 14,588 — — — 14,588 Total $ 799,176 $ 35,819 $ 17,965 $ — $ 852,960 December 31, 2014 Commercial and industrial $ 68,712 $ 2,412 $ 3,731 $ — $ 74,855 Commercial real estate 238,820 26,214 16,548 — 281,582 Commercial real estate construction 8,714 2,917 579 — 12,210 Residential mortgage 352,283 4,507 2,585 — 359,375 Home equity lines of credit 55,254 650 69 — 55,973 Consumer 15,277 — — — 15,277 Total $ 739,060 $ 36,700 $ 23,512 $ — $ 799,272 The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2015 and 2014 : Impaired Loans with Allowance Impaired Loans with No Allowance In thousands Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance December 31, 2015 Commercial and industrial $ — $ — $ — $ 1,471 $ 1,471 Commercial real estate — — — 8,185 8,396 Commercial real estate construction — — — 374 648 Residential mortgage — — — 461 461 Total $ — $ — $ — $ 10,491 $ 10,976 December 31, 2014 Commercial and industrial $ — $ — $ — $ 1,729 $ 2,844 Commercial real estate — — — 9,999 10,209 Commercial real estate construction — — — 368 642 Residential mortgage 694 694 302 826 1,052 Total $ 694 $ 694 $ 302 $ 12,922 $ 14,747 The following table summarizes information in regards to average of impaired loans and related interest income by loan portfolio class: Impaired Loans with Allowance Impaired Loans with No Allowance In thousands Average Recorded Investment Interest Income Average Recorded Investment Interest Income December 31, 2015 Commercial and industrial $ — $ — $ 1,591 $ 129 Commercial real estate — — 9,057 449 Commercial real estate construction — — 276 — Residential mortgage 278 — 463 18 Total $ 278 $ — $ 11,387 $ 596 December 31, 2014 Commercial and industrial $ — $ — $ 1,351 $ 2 Commercial real estate 144 — 10,380 459 Commercial real estate construction — — 604 — Residential mortgage 1,027 9 576 16 Total $ 1,171 $ 9 $ 12,911 $ 477 December 31, 2013 Commercial and industrial $ 58 $ — $ 466 $ — Commercial real estate 95 — 11,237 529 Commercial real estate construction — — 3,558 209 Residential mortgage 833 — 1,119 10 Total $ 986 $ — $ 16,380 $ 748 No additional funds are committed to be advanced in connection with impaired loans. If interest on all nonaccrual loans had been accrued at original contract rates, interest income would have increased by $456,000 in 2015 , $570,000 in 2014 , and $704,000 in 2013 . The following table presents nonaccrual loans by loan portfolio class as of December 31, 2015 and 2014 : In thousands 2015 2014 Commercial and industrial $ 1,471 $ 1,729 Commercial real estate 1,676 3,325 Commercial real estate construction 374 368 Residential mortgage 178 1,226 Total $ 3,699 $ 6,648 The following table summarizes information relative to troubled debt restructurings by loan portfolio class at December 31, 2015 and 2014 : In thousands Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Recorded Investment at period end December 31, 2015 Nonaccruing troubled debt restructurings: Commercial real estate $ 1,021 $ 1,021 $ 460 Commercial real estate construction 1,548 1,541 74 Total nonaccruing troubled debt restructurings 2,569 2,562 534 Accruing troubled debt restructurings: Commercial real estate 7,118 7,170 6,509 Residential mortgage 336 336 283 Total accruing troubled debt restructurings 7,454 7,506 6,792 Total Troubled Debt Restructurings $ 10,023 $ 10,068 $ 7,326 December 31, 2014 Nonaccruing troubled debt restructurings: Commercial and industrial $ 490 $ 485 $ 46 Commercial real estate 1,021 1,021 546 Commercial real estate construction 1,548 1,541 274 Total nonaccruing troubled debt restructurings 3,059 3,047 866 Accruing troubled debt restructurings: Commercial real estate 7,118 7,170 6,674 Residential mortgage 336 336 294 Total accruing troubled debt restructurings 7,454 7,506 6,968 Total Troubled Debt Restructurings $ 10,513 $ 10,553 $ 7,834 All of the Corporation’s troubled debt restructured loans are also impaired loans, of which some have resulted in a specific allocation and, subsequently, a charge-off as appropriate. There were no defaulted troubled debt restructured loans as of December 31, 2015 and 2014. One troubled debt restructured loan paid in full during 2015 and one paid in full during the second quarter of 2014, and all other troubled debt restructured loans were current with respect to their associated forbearance agreement, except for one loan which has had periodic late payments. One forbearance agreement was negotiated during 2009 and modified during 2011, one was negotiated during 2010, three were negotiated during 2012, and one was negotiated during 2013. There are forbearance agreements on all loans currently classified as troubled debt restructurings, however four of the forbearance agreements have expired but all of the loans remain classified as troubled debt restructured loans. All of these troubled debt restructured loans have resulted in additional principal repayment. The terms of these troubled debt restructured loans vary whereby principal payments have been decreased, interest rates have been reduced, and/or the loan will be repaid as collateral is sold. There were no loans whose terms have been modified resulting in troubled debt restructurings during the years ended December 31, 2015 and 2014 . Consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process at December 31, 2015 and 2014 , totaled $583,000 and $429,000 , respectively. The performance and credit quality of the loan portfolio is also monitored by analyzing the age of the loans receivable as determined by the length of time a recorded payment is past due. The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2015 and 2014 : In thousands 30-59 Days Past Due 60-89 Days Past Due >90 Days Past Due Total Past Due Current Total Loans Receivable Loans Receivable >90 Days and Accruing December 31, 2015 Commercial and industrial $ 16 $ 61 $ 1,471 $ 1,548 $ 116,144 $ 117,692 $ — Commercial real estate 77 1,047 743 1,867 288,032 289,899 — Commercial real estate construction — — 374 374 13,055 13,429 — Residential mortgage 1,686 248 2,082 4,016 353,212 357,228 1,904 Home equity lines of credit 186 — 228 414 59,710 60,124 228 Consumer 26 26 — 52 14,536 14,588 — Total $ 1,991 $ 1,382 $ 4,898 $ 8,271 $ 844,689 $ 852,960 $ 2,132 December 31, 2014 Commercial and industrial $ 153 $ — $ 1,729 $ 1,882 $ 72,973 $ 74,855 $ — Commercial real estate 236 769 2,269 3,274 278,308 281,582 33 Commercial real estate construction — 17 368 385 11,825 12,210 — Residential mortgage 2,664 1,332 2,704 6,700 352,675 359,375 1,502 Home equity lines of credit 169 — 101 270 55,703 55,973 101 Consumer 23 9 — 32 15,245 15,277 — Total $ 3,245 $ 2,127 $ 7,171 $ 12,543 $ 786,729 $ 799,272 $ 1,636 The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial and Industrial Commercial Real Estate Commercial Real Estate Construction Residential Mortgage Home Equity Lines of Credit Consumer Unallocated Total December 31, 2015 Allowance for loan losses Beginning balance- January 1, 2015 $ 2,048 $ 5,872 $ 194 $ 3,845 $ 557 $ 1,050 $ 1,606 $ 15,172 Charge-offs (150 ) — (39 ) (622 ) (15 ) (111 ) — (937 ) Recoveries 369 — — 136 — 7 — 512 Provisions 241 (656 ) (43 ) (10 ) 77 137 254 — Ending balance- December 31, 2015 $ 2,508 $ 5,216 $ 112 $ 3,349 $ 619 $ 1,083 $ 1,860 $ 14,747 Ending balance: individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ — $ — Ending balance: collectively evaluated for impairment $ 2,508 $ 5,216 $ 112 $ 3,349 $ 619 $ 1,083 $ 1,860 $ 14,747 Loans receivables Ending balance $ 117,692 $ 289,899 $ 13,429 $ 357,228 $ 60,124 $ 14,588 $ — $ 852,960 Ending balance: individually evaluated for impairment $ 1,471 $ 8,185 $ 374 $ 461 $ — $ — $ — $ 10,491 Ending balance: collectively evaluated for impairment $ 116,221 $ 281,714 $ 13,055 $ 356,767 $ 60,124 $ 14,588 $ — $ 842,469 December 31, 2014 Allowance for loan losses Beginning balance- January 1, 2014 $ 1,915 $ 5,819 $ 247 $ 4,013 $ 537 $ 947 $ 2,613 $ 16,091 Charge-offs (132 ) (121 ) — (705 ) (169 ) (64 ) — (1,191 ) Recoveries 15 — — 97 — 10 — 122 Provisions 250 174 (53 ) 440 189 157 (1,007 ) 150 Ending balance- December 31, 2014 $ 2,048 $ 5,872 $ 194 $ 3,845 $ 557 $ 1,050 $ 1,606 $ 15,172 Ending balance: individually evaluated for impairment $ — $ — $ — $ 302 $ — $ — $ — $ 302 Ending balance: collectively evaluated for impairment $ 2,048 $ 5,872 $ 194 $ 3,543 $ 557 $ 1,050 $ 1,606 $ 14,870 Loans receivables Ending balance $ 74,855 $ 281,582 $ 12,210 $ 359,375 $ 55,973 $ 15,277 $ — $ 799,272 Ending balance: individually evaluated for impairment $ 1,729 $ 9,999 $ 368 $ 1,520 $ — $ — $ — $ 13,616 Ending balance: collectively evaluated for impairment $ 73,126 $ 271,583 $ 11,842 $ 357,855 $ 55,973 $ 15,277 $ — $ 785,656 In thousands Commercial and Industrial Commercial Real Estate Commercial Real Estate Construction Residential Mortgage Home Equity Lines of Credit Consumer Unallocated Total December 31, 2013 Allowance for loan losses Beginning balance- January 1, 2013 $ 1,507 $ 6,576 $ 518 $ 3,721 $ 517 $ 633 $ 3,353 $ 16,825 Charge-offs (178 ) (996 ) — (1,062 ) — (191 ) — (2,427 ) Recoveries 235 — — 4 — 4 — 243 Provisions 351 239 (271 ) 1,350 20 501 (740 ) 1,450 Ending balance- December 31, 2013 $ 1,915 $ 5,819 $ 247 $ 4,013 $ 537 $ 947 $ 2,613 $ 16,091 Ending balance: individually evaluated for impairment $ — $ — $ — $ 201 $ — $ — $ — $ 201 Ending balance: collectively evaluated for impairment $ 1,915 $ 5,819 $ 247 $ 3,812 $ 537 $ 947 $ 2,613 $ 15,890 Loans receivables Ending balance $ 59,217 $ 239,186 $ 11,196 $ 351,009 $ 53,852 $ 14,188 $ — $ 728,648 Ending balance: individually evaluated for impairment $ 1,574 $ 11,197 $ 788 $ 2,153 $ — $ — $ — $ 15,712 Ending balance: collectively evaluated for impairment $ 57,643 $ 227,989 $ 10,408 $ 348,856 $ 53,852 $ 14,188 $ — $ 712,936 The Bank has granted loans to certain of its executive officers, directors and their related interests. These loans were made on substantially the same basis, including interest rates and collateral as those prevailing for comparable transactions with other borrowers at the same time. The aggregate amount of these loans was $5,632,000 and $5,331,000 at December 31, 2015 and 2014 , respectively. During 2015 , $ 1,365,000 new loans or advances were extended and repayments totaled $1,064,000 . None of these loans were past due, in nonaccrual status, or restructured at December 31, 2015 .

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Premises and equipment at December 31 were as follows: In thousands 2015 2014 Land $ 2,677 $ 2,591 Buildings and improvements 19,886 19,492 Furniture and equipment 13,482 14,843 Construction in process 629 139 36,674 37,065 Accumulated depreciation (18,630 ) (19,340 ) $ 18,044 $ 17,725 Depreciation expense was $1,419,000 , $1,414,000 and $1,352,000 for the years ended December 31, 2015 , 2014 and 2013 , respectively.

INVESTMENTS IN LOW-INCOME HOUSI

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	12 Months Ended
	Dec. 31, 2015
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS	INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS ACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2015 and 2014 , the carrying value of these investments was approximately $3,345,000 and $3,793,000 , respectively.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2015
Interest-bearing Deposit Liabilities [Abstract]
DEPOSITS	DEPOSITS Deposits were comprised of the following as of December 31: In thousands 2015 2014 Non-interest bearing demand $ 166,224 $ 144,987 Interest bearing demand 135,826 115,587 Savings 364,086 332,375 Time certificates of deposit of $250,000 or less 215,539 218,511 Time certificates of deposit greater than $250,000 31,305 33,416 $ 912,980 $ 844,876 Scheduled maturities of time certificates of deposit at December 31, 2015 , were as follows: Years Ending In thousands 2016 $ 176,037 2017 41,155 2018 23,772 2019 3,937 2020 1,943 $ 246,844

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
LEASE COMMITMENTS	LEASE COMMITMENTS Certain branch offices and equipment are leased under agreements which expire at varying dates through 2024. Most leases contain renewal provisions at the Corporation’s option. The total rental expense for all operating leases was $456,000 , $498,000 and $468,000 for the years ended December 31, 2015 , 2014 and 2013 , respectively. The following is a schedule by year of future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year as of December 31: Years Ending In thousands 2016 $ 404 2017 293 2018 254 2019 221 2020 204 Later years 716 $ 2,092 ACNB leases space at several of its owned offices to other unrelated organizations under agreements that expired at varying dates in 2015 to 2016. Total rental income for these properties was $27,000 , $132,000 and $138,000 for the years ended December 31, 2015 , 2014 and 2013 , respectively.

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
BORROWINGS	BORROWINGS Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2015 2014 Dollars in thousands Amount Rate Amount Rate FHLB overnight advance $ — — % $ — — % Securities sold under repurchase agreements 35,202 0.12 45,699 0.14 $ 35,202 0.12 % $ 45,699 0.14 % Under an agreement with the FHLB, the Bank has short-term borrowing capacity included within its maximum borrowing capacity. All FHLB advances are collateralized by a security agreement covering qualifying loans and unpledged U.S. Treasury, agency and mortgage-backed securities. In addition, all FHLB advances are secured by the FHLB capital stock owned by the Bank having a par value of $3,966,100 at December 31, 2015 . The Corporation also has lines of credit that total $20,000,000 with correspondent banks for overnight federal funds borrowings. There were no advances on these lines at December 31, 2015 and 2014 . The Corporation enters into agreements under which it sells securities subject to an obligation to repurchase the same or similar securities. Under these arrangements, the Corporation may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Corporation to repurchase the assets. As a result, these repurchase agreements are accounted for as collateralized financing agreements (i.e., secured borrowings) and not as a sale and subsequent repurchase of securities. The obligation to repurchase the securities is reflected as a liability in the Corporation’s consolidated statements of condition, while the securities underlying the repurchase agreements remain in the respective investment securities asset accounts. In other words, there is no offsetting or netting of the investment securities assets with the repurchase agreement liabilities. In addition, as the Corporation does not enter into reverse repurchase agreements, there is no such offsetting to be done with the repurchase agreements. The right of setoff for a repurchase agreement resembles a secured borrowing, whereby the collateral would be used to settle the fair value of the repurchase agreement should the Corporation be in default (e.g., fails to make an interest payment to the counterparty). For private institution repurchase agreements, if the private institution counterparty were to default (e.g., declare bankruptcy), the Corporation could cancel the repurchase agreement (i.e., cease payment of principal and interest), and attempt collection on the amount of collateral value in excess of the repurchase agreement fair value. The collateral is held by a third-party financial institution in the counterparty’s custodial account. The counterparty has the right to sell or repledge the investment securities. For government entity repurchase agreements, the collateral is held by the Corporation in a segregated custodial account under a tri-party agreement. The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2015 and 2014 : Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2015 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202 ) $ — $ — December 31, 2014 Repurchase agreements Commercial customers and government entities (a) $ 45,699 $ — $ 45,699 $ (45,699 ) $ — $ — (a) As of December 31, 2015 and 2014 , the fair value of securities pledged in connection with repurchase agreements was $41,132,000 and $47,576,000 , respectively. A summary of long-term debt as of December 31 is as follows: 2015 2014 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2015 $ — — % $ 21,000 2.50 % 2016 18,250 1.98 % 18,250 1.98 % 2017 14,250 2.30 % 14,250 2.30 % 2018 24,500 1.90 % 15,500 2.18 % 2019 14,500 1.86 % 10,500 1.90 % 2020 5,000 1.96 % — — % Loan payable to local bank — — % 1,437 5.50 % $ 76,500 2.05 % $ 80,937 2.26 % The FHLB advances are collateralized by the assets defined in security agreement and FHLB capital stock described previously. The Corporation can borrow a maximum of $475,122,000 from the FHLB, of which $388,622,000 was available at December 31, 2015 . The loan payable to a local bank was paid in full during 2015.

REGULATORY RESTRICTIONS ON DIVI

REGULATORY RESTRICTIONS ON DIVIDENDS	12 Months Ended
	Dec. 31, 2015
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
REGULATORY RESTRICTIONS ON DIVIDENDS	REGULATORY RESTRICTIONS ON DIVIDENDS Dividend payments by the Bank to the Corporation are subject to the Pennsylvania Banking Code, the Federal Deposit Insurance Act, and the regulations of the FDIC, including final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. Under the Banking Code, no dividends may be paid except from “accumulated net earnings” (generally, retained earnings). The Federal Reserve Board and the FDIC have formal and informal policies which provide that insured banks and bank holding companies should generally pay dividends only out of current operating earnings, with some exceptions. As of December 31, 2015 , $14,409,000 of undistributed earnings of the Bank, included in consolidated retained earnings, was available for distribution to the Corporation as dividends without prior regulatory approval. Additionally, dividends paid by the Bank to the Corporation would be prohibited if the effect thereof would cause the Bank’s capital to be reduced below applicable minimum capital requirements.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of income tax expense for the years ended December 31, 2015 , 2014 and 2013 , are as follows: In thousands 2015 2014 2013 Federal: Current $ 3,316 $ 2,152 $ 1,800 Deferred 392 875 693 3,708 3,027 2,493 State: Current 53 53 42 $ 3,761 $ 3,080 $ 2,535 Reconciliations of the statutory federal income tax at a rate of 34% to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2015 , 2014 and 2013 , are as follows: Percentage of Income before Income Taxes 2015 2014 2013 Federal income tax at statutory rate 34.0 % 34.0 % 34.0 % State income taxes, net of federal benefit 0.2 % 0.3 % 0.2 % Tax-exempt income (4.4 )% (3.5 )% (4.6 )% Earnings on investment in bank-owned life insurance (2.5 )% (2.8 )% (2.8 )% Rehabilitation and low-income housing credits (2.0 )% (5.1 )% (5.7 )% Other 0.2 % 0.1 % 0.3 % 25.5 % 23.0 % 21.4 % The provision for federal income taxes includes $89,000 , $21,000 and $0 of income taxes related to net gains on sales of securities in 2015 , 2014 and 2013 , respectively. Rehabilitation and low-income housing income tax credits were $299,000 , $678,000 , and $678,000 during 2015 , 2014 and 2013 , respectively. Projected credits are $287,000 in 2016 and 2017, and $1,450,000 thereafter. Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2015 2014 Deferred tax assets: Allowance for loan losses $ 5,014 $ 5,159 Accrued deferred compensation 1,008 903 Pension 3,034 2,727 Deferred loan fees 4 67 Other-than-temporary impairment 178 178 Nonaccrual interest 168 176 Deferred director fees 576 496 Other 644 695 10,626 10,401 Deferred tax liabilities: Available for sale securities 600 1,324 Prepaid pension benefit cost 6,505 6,466 Prepaid expenses 166 168 Accumulated depreciation 331 188 Goodwill/intangibles 873 743 8,475 8,889 Net Deferred Tax Asset $ 2,151 $ 1,512 The Corporation did not have any uncertain tax positions at December 31, 2015 and 2014 . The Corporation’s policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the Consolidated Statements of Income. Years that remain open for potential review by the Internal Revenue Service are 2012 through 2015.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Management uses its best judgment in estimating the fair value of the Corporation’s financial instruments; however, there are inherent weaknesses in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates herein are not necessarily indicative of the amounts the Corporation could have realized in a sales transaction on the dates indicated. The estimated fair value amounts have been measured as of their respective reporting dates and have not been reevaluated or updated for purposes of these consolidated financial statements subsequent to those respective dates. As such, the estimated fair values of these financial instruments subsequent to the respective reporting dates may be different than the amounts reported at each period end. Fair value measurement and disclosure guidance defines fair value as the price that would be received to sell the asset or transfer the liability in an orderly transaction (that is, not a forced liquidation or distressed sale) between market participants at the measurement date under current market conditions. Fair value measurement and disclosure guidance provides a list of factors that a reporting entity should evaluate to determine whether there has been a significant decrease in the volume and level of activity for the asset or liability in relation to normal market activity for the asset or liability. When the reporting entity concludes there has been a significant decrease in the volume and level of activity for the asset or liability, further analysis of the information from that market is needed and significant adjustments to the related prices may be necessary to estimate fair value in accordance with fair value measurement and disclosure guidance. This guidance further clarifies that when there has been a significant decrease in the volume and level of activity for the asset or liability, some transactions may not be orderly. In those situations, the entity must evaluate the weight of the evidence to determine whether the transaction is orderly. The guidance provides a list of circumstances that may indicate that a transaction is not orderly. A transaction price that is not associated with an orderly transaction is given little, if any, weight when estimating fair value. Fair value measurement and disclosure guidance establishes a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported with little or no market activity). An asset or liability’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at December 31, 2015 and 2014 , are as follows: Fair Value Measurements at December 31, 2015 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 46,029 $ — $ 46,029 $ — Mortgage-backed securities, residential 42,839 — 42,839 — State and municipal 28,078 — 28,078 — Corporate bonds 6,955 — 6,955 — CRA mutual fund 1,053 1,053 — — Stock in other banks 739 739 — — Total securities available for sale Recurring $ 125,693 $ 1,792 $ 123,901 $ — Impaired loans Non-recurring $ 4,451 $ — $ — $ 4,451 Foreclosed assets held for resale Non-recurring $ — $ — $ — $ — Fair Value Measurements at December 31, 2014 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 17,317 $ — $ 17,317 $ — Mortgage-backed securities, residential 53,262 — 53,262 — State and municipal 35,445 — 35,445 — Corporate bonds 10,083 — 10,083 — CRA mutual fund 1,058 1,058 — — Stock in other banks 835 835 — — Total securities available for sale Recurring $ 118,000 $ 1,893 $ 116,107 $ — Impaired loans Non-recurring $ 5,785 $ — $ — $ 5,785 Foreclosed assets held for resale Non-recurring $ 383 $ — $ — $ 383 The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average December 31, 2015 Impaired loans $ 4,451 Appraisal of collateral (1) Appraisal adjustments (2) (10) - (50)% (16 )% Foreclosed assets held for resale $ — Appraisal of collateral (1) (3) Appraisal adjustments (2) (10) - (50)% — % December 31, 2014 Impaired loans $ 5,785 Appraisal of collateral (1) Appraisal adjustments (2) (10) - (50)% (18 )% Foreclosed assets held for resale $ 383 Appraisal of collateral (1) (3) Appraisal adjustments (2) (10) - (50)% (44 )% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted 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, or age of the appraisal. (3) Includes qualitative adjustments by management and estimated liquidation expenses. 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 methods and assumptions were used to estimate the fair values of certain Corporation assets and liabilities at December 31, 2015 and 2014 : Cash and Cash Equivalents (Carried at Cost) The carrying amounts reported in the consolidated statement of condition for cash and short-term instruments approximate those assets’ fair value. U.S. currency is Level 1 and cash equivalents are Level 2. Securities The fair values of securities available for sale (carried at fair value) and held to maturity (carried at amortized cost) are determined by obtaining quoted market prices on nationally recognized securities exchanges (Level 1), or matrix pricing (Level 2), which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific security but rather by relying on the security’s relationship to other benchmark quoted prices. The Corporation uses an independent service provider to provide matrix pricing, and uses the valuation of another provider to compare for reasonableness. Loans Held for Sale (Carried at Lower of Cost or Fair Value) The fair values of mortgage loans held for sale are determined based on amounts to be received at settlement by establishing the respective buyer requirement or market interest rates. Loans (Carried at Cost) The fair values of non-impaired loans are estimated using discounted cash flow analyses, as well as using market rates at the balance sheet date that reflect the credit and interest rate risk inherent in the loans. Projected future cash flows are calculated based upon contractual maturity or call dates, projected repayments, and prepayments of principal. Generally, for variable rate loans that reprice frequently and with no significant change in credit risk, fair values are based on carrying values. Impaired Loans (Generally Carried at Fair Value) Loans for which the Corporation has measured impairment are generally based on the fair value of the loan’s collateral. Fair value is generally determined based upon independent third-party appraisals of the properties, or discounted cash flows based upon the expected proceeds. These assets are included as Level 3 fair values, based upon the lowest level of input that is significant to the fair value measurements. The fair value consists of the loan balances less the valuation allowance and/or charge-offs. Foreclosed Assets Held for Resale The fair value of real estate acquired through foreclosure is based on independent third-party appraisals of the properties. These assets are included as Level 3 fair values, based upon appraisals that consider the sales prices of similar properties in the proximate vicinity. It is the policy of the Corporation to have the initial market value of a foreclosed asset held for resale determined by an independent third-party valuation. If the Corporation already has a valid appraisal on file for the property and that appraisal has been completed within the previous 12 months, another appraisal shall not be required when the Corporation acquires ownership of that real estate. Further, the Corporation shall update the market value of each foreclosed asset with an independent third-party valuation at least every 18 months, or more frequently if management believes that there is an indication that the fair value has declined. These valuations may be adjusted downward to account for specialized use of the property, change in the condition of the real estate, change in local market and economic conditions, and other specific factors involving the collateral. Restricted Investment in Bank Stock (Carried at Cost) The carrying amount of required and restricted investment in correspondent bank stock approximates fair value, and considers the limited marketability of such securities. Accrued Interest Receivable and Payable (Carried at Cost) The carrying amounts of accrued interest receivable and accrued interest payable approximate their fair value. Deposits (Carried at Cost) The fair values disclosed for demand deposits (e.g., interest and non-interest checking, savings, and money market accounts) are, by definition, equal to the amount payable on demand at the reporting date (e.g., their carrying amounts). Fair values for fixed-rate certificates of deposit are estimated using a discounted cash flow calculation that applies market interest rates currently being offered in the market on certificates to a schedule of aggregated expected monthly maturities on time deposits. Short-Term Borrowings (Carried at Cost) The carrying amounts of short-term borrowings approximate their fair values. Long-Term Borrowings (Carried at Cost) The fair values of Federal Home Loan Bank (FHLB) advances are estimated using discounted cash flow analysis, based on quoted prices for new FHLB advances with similar credit risk characteristics, terms, and remaining maturity. The prices obtained from this active market represent a market value that is deemed to represent the transfer price if the liability were assumed by a third party. Off-Balance Sheet Credit-Related Instruments The fair values for the Corporation’s off-balance sheet financial instruments (specifically, lending commitments and letters of credit) are based on fees currently charged in the market to enter into similar agreements, taking into account the remaining terms of the agreements and the counterparties’ credit standing. The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2015 and 2014 : December 31, 2015 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 13,468 $ 13,468 $ 6,746 $ 6,722 $ — Interest-bearing deposits in banks 5,289 5,289 5,289 — — Investment securities available for sale 125,693 125,693 1,792 123,901 — Investment securities held to maturity 71,542 71,363 — 71,363 — Loans held for sale 1,835 1,835 — 1,835 — Loans, less allowance for loan losses 838,213 842,169 — — 842,169 Accrued interest receivable 3,016 3,016 — 3,016 — Restricted investment in bank stocks 4,414 4,414 — 4,414 — Financial liabilities: Deposits 912,980 913,188 — 913,188 — Short-term borrowings 35,202 35,202 — 35,202 — Long-term borrowings 76,500 77,545 — 77,545 — Accrued interest payable 815 815 — 815 — Off-balance sheet financial instruments — — — — — December 31, 2014 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 13,502 $ 13,502 $ 7,200 $ 6,302 $ — Interest-bearing deposits in banks 6,171 6,171 6,171 — — Investment securities available for sale 118,000 118,000 1,893 116,107 — Investment securities held to maturity 73,346 73,057 — 73,057 — Loans held for sale 1,623 1,623 — 1,623 — Loans, less allowance for loan losses 784,100 795,117 — — 795,117 Accrued interest receivable 2,950 2,950 — 2,950 — Restricted investment in bank stocks 4,216 4,216 — 4,216 — Financial liabilities: Deposits 844,876 845,565 — 845,565 — Short-term borrowings 45,699 45,699 — 45,699 — Long-term borrowings 80,937 82,478 — 82,478 — Accrued interest payable 773 773 — 773 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2015
Postemployment Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS The Corporation’s banking subsidiary has a non-contributory, defined benefit pension plan. Retirement benefits are a function of both years of service and compensation. The funding policy is to contribute annually the amount that is sufficient to meet the minimum funding requirements set forth in the Employee Retirement Income Security Act. A measurement date of December 31 has been used for the fiscal year's ended December 31, 2015 and 2014 . In thousands 2015 2014 Change in benefit obligation: Benefit obligation at beginning of year $ 27,165 $ 22,303 Service cost 881 689 Interest cost 1,040 1,035 Change in assumptions (1,438 ) 4,087 Benefits paid (978 ) (949 ) Benefit obligation at end of year 26,670 27,165 Change in plan assets: Fair value of plan assets at beginning of year 38,163 34,711 Actual return on plan assets (305 ) 2,050 Employer contribution — 2,351 Benefits paid (978 ) (949 ) Fair value of plan assets at end of year 36,880 38,163 Funded Status, included in other assets $ 10,210 $ 10,998 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 8,923 $ 7,995 Prior service cost 1 25 Total included in accumulated other comprehensive loss (pretax) $ 8,924 $ 8,020 The estimated costs that will be amortized from accumulated other comprehensive income into net periodic pension cost during the next fiscal year are as follows: In thousands Net loss $ 682 Prior service cost 1 $ 683 The accumulated benefit obligation totaled $25,783,000 and $26,172,000 at December 31, 2015 and 2014 , respectively. For the year ended December 31, 2014, the mortality assumptions were derived using the mortality rates as of 2007 from SOA RP-2014 study. The impact on the benefit obligation for the mortality assumption change in 2014 was an increase of $1,106,000 . The components of net periodic benefit costs (income) related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2015 2014 2013 Components of net periodic benefit cost (income): Service cost $ 881 $ 689 $ 774 Interest cost 1,040 1,035 894 Expected return on plan assets (2,542 ) (2,311 ) (1,957 ) Recognized net actuarial loss 481 21 652 Amortization of prior service cost 24 40 40 Net Periodic Benefit (Income) Cost (116 ) (526 ) 403 Net loss (gain) 1,409 4,349 (4,400 ) Amortization of net loss (481 ) (21 ) (652 ) Amortization of prior service cost (24 ) (40 ) (40 ) Total recognized in other comprehensive loss (income) $ 904 $ 4,288 $ (5,092 ) Total recognized in net periodic benefit (income) cost and other comprehensive loss (income) $ 788 $ 3,762 $ (4,689 ) For the years ended December 31, 2015 , 2014 and 2013 , the assumptions used to determine the benefit obligation are as follows: 2015 2014 2013 Discount rate 4.35 % 3.90 % 4.75 % Rate of compensation increase 3.50 % 3.75 % 3.75 % For the years ended December 31, 2015 , 2014 and 2013 , the assumptions used to determine the net periodic benefit cost (income) are as follows: 2015 2014 2013 Discount rate 3.90 % 4.75 % 3.75 % Expected long-term rate of return on plan assets 6.75 % 6.75 % 6.75 % Rate of compensation increase 3.75 % 3.75 % 3.75 % The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2015 and 2014 , are as follows: 2015 2014 Equity securities 48 % 47 % Debt securities 47 % 47 % Short-term fixed income — % 1 % Real estate 5 % 5 % 100 % 100 % The Corporation’s overall investment strategy is to achieve a mix of investments to meet the long-term rate of return assumption and near-term pension obligations with a diversification of assets types, fund strategies and fund managers. The mix of investments is adjusted periodically by retaining an advisory firm to recommend appropriate allocations after reviewing the Corporation’s risk tolerance on contribution levels, funded status and plan expense, and any applicable regulatory requirements. The weighted-average assets’ allocation in the above table represents the Corporation’s conclusion on the appropriate mix of investments. The specific investment vehicles are institutional separate accounts from a variety of fund managers which are regularly reviewed by the Corporation for acceptable performance. Equity securities included Corporation common stock in amounts of $1,437,000 , or 4% of total plan assets, and $1,412,000 , or 4% of total plan assets, at December 31, 2015 and 2014 , respectively. Fair value measurements at December 31, 2015 , are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 17,618 $ 1,437 $ 16,181 $ — Debt securities 17,463 — 17,463 — Real estate 1,799 — 1,799 — Fair value measurements at December 31, 2014 , are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 18,511 $ 1,412 $ 17,099 $ — Debt securities 17,821 — 17,821 — Real estate 1,831 — 1,831 — It has not yet been determined the amount that the Bank may contribute to the Plan in 2016. The Corporation reduced the future benefit accruals for the defined benefit pension plan effective January 1, 2010, in order to manage total benefit expense. The new formula is the earned benefit as of December 31, 2009, plus 0.75% of a participant’s average monthly pay multiplied by years of benefit service earned on and after January 1, 2010, but not more than 25 years. The benefit formula percentage and maximum years of benefit service were both reduced. Effective April 1, 2012, no inactive or former participant in the Plan is eligible to again participate in the plan, and no employee hired after March 31, 2012, is eligible to participate in the Plan. As of the last annual census, ACNB Bank had a combined 375 active, vested terminated, and retired persons in the Plan. Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2016 $ 1,090 2017 1,200 2018 1,290 2019 1,400 2020 1,420 2021 - 2025 8,650 The Corporation’s banking subsidiary maintains a 401(k) plan for the benefit of eligible employees. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. The Bank makes matching contributions up to 100% of the first 4% of an employee’s compensation contributed to the plan. Matching contributions vest immediately to the employee. Bank contributions to and expenses for the plan were $547,000 , $526,000 and $500,000 for 2015 , 2014 and 2013 , respectively. RIG has a similar but separate 401(k) plan with the match of 6% for non-highly compensated employees and 3% match for highly compensated employees. RIG’s contributions to and expenses for the plan were $74,000 , $63,000 and $66,000 for 2015 , 2014 and 2013 , respectively. The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. The estimated present value of future benefits is accrued over the period from the effective date of the agreements until the expected retirement dates of the individuals. The balance accrued for these plans included in other liabilities as of December 31, 2015 and 2014 , totaled $2,257,000 and $1,987,000 , respectively. The annual expense included in salaries and benefits expense totaled $360,000 , $339,000 and $321,000 during the years ended December 31, 2015 , 2014 and 2013 , respectively. To fund the benefits under these plans, the Bank is the owner of single premium life insurance policies on participants in the nonqualified retirement plans. At December 31, 2015 and 2014 , the cash surrender value of these policies was $4,833,000 and $4,725,000 , respectively.

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Dec. 31, 2015
Regulatory Capital Requirements [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS The Corporation and the Bank are subject to various regulatory capital requirements administered by the federal banking regulators. Failure to meet the minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Corporation’s consolidated financial statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Corporation and the Bank must meet specific capital guidelines that involve quantitative measures of their assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Corporation and the Bank to maintain minimum amounts and ratios (set forth below). The federal banking agencies issued final rules to implement the Basel III regulatory capital reforms and changes required by the Dodd-Frank Act. The phase-in period for community banking organizations began January 1, 2015, while larger institutions (generally those with assets of $250 billion or more) began compliance effective January 1, 2014. The final rules call for the following capital requirements: • a minimum ratio of common Tier 1 capital to risk-weighted assets of 4.5%; • a minimum ratio of Tier 1 capital to risk-weighted assets of 6.0%; • a minimum ratio of total capital to risk-weighted assets of 8.0%; and, • a minimum leverage ratio of 4.0%. In addition, the final rules establish a common equity Tier 1 capital conservation buffer of 2.5% of risk-weighted assets applicable to all banking organizations. If a banking organization fails to hold capital above the minimum capital ratios and the capital conservation buffer, it will be subject to certain restrictions on capital distributions and discretionary bonus payments. The phase-in period for the capital conservation and countercyclical capital buffers for all banking organizations will begin on January 1, 2016. Management believes, as of December 31, 2015 , that the Corporation and the Bank meet all capital adequacy requirements to which they are subject. As of December 31, 2015 , the most recent notification from the federal banking regulators categorized the Bank as “well capitalized” under the regulatory framework for prompt corrective action. There are no conditions or events since that notification that management believes have changed the Bank’s category. On May 5, 2009, stockholders approved and ratified the ACNB Corporation 2009 Restricted Stock Plan, which awards shall not exceed, in the aggregate, 200,000 shares of common stock. As of December 31, 2015 , 5,673 shares have been issued under the plan. In January 2011, the Corporation offered stockholders the opportunity to participate in the ACNB Corporation Dividend Reinvestment and Stock Purchase Plan. The plan allows registered stockholders who have a minimal number of shares to participate and also provides for voluntary cash purchases of ACNB Corporation common stock. During 2015 , 2014 , and 2013 , 24,074 , 24,339 , and 25,943 shares of common stock, respectively, were issued within the plan. The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy Purposes To be Well Capitalized under Prompt Corrective Action Provisions Dollars in thousands Amount Ratio Amount Ratio Amount Ratio CORPORATION As of December 31, 2015 Tier 1 leverage ratio (to average assets) $ 115,005 10.08 % $ ≥45,646 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 115,005 15.00 ≥34,503 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 115,005 15.00 ≥46,004 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 124,675 16.26 ≥61,339 ≥8.0 N/A N/A As of December 31, 2014 Tier 1 leverage ratio (to average assets) $ 105,241 9.81 % $ ≥42,905 ≥4.0% N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 105,241 14.02 ≥30,032 ≥4.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 114,798 15.29 ≥60,064 ≥8.0 N/A N/A BANK As of December 31, 2015 Tier 1 leverage ratio (to average assets) $ 100,698 8.84 % $ ≥45,550 ≥4.0% $ ≥56,938 ≥5.0% Common Tier 1 risk-based capital ratio (to risk-weighted assets) 100,698 13.22 ≥34,270 ≥4.5 ≥49,501 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 100,698 13.22 ≥45,693 ≥6.0 ≥60,924 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 110,287 14.48 ≥60,924 ≥8.0 ≥76,155 ≥10.0 As of December 31, 2014 Tier 1 leverage ratio (to average assets) $ 95,028 8.86 % $ ≥42,912 ≥4.0% $ ≥53,640 ≥5.0% Tier 1 risk-based capital ratio (to risk-weighted assets) 95,028 12.75 ≥29,817 ≥4.0 ≥44,725 ≥6.0 Total risk-based capital ratio (to risk-weighted assets) 104,425 14.01 ≥59,633 ≥8.0 ≥74,542 ≥10.0

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Corporation is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments consist primarily of commitments to extend credit (typically mortgages and commercial loans) and, to a lesser extent, standby letters of credit. These instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized on the consolidated balance sheet. The Corporation’s exposure to credit loss in the event of nonperformance by the other party to the financial instrument for commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. The Corporation uses the same credit policies in making commitments and conditional obligations as it does for on balance sheet instruments. The Corporation does not anticipate any material losses from these commitments. Commitments to extend credit, including commitments to grant loans and unfunded commitments under lines of credit, are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since many of the commitments are expected to expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Corporation evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Corporation upon extensions of credit, is based on management’s credit evaluation of the customer. Collateral held varies but may include accounts receivable, inventory, property and equipment and income-producing commercial properties. On loans secured by real estate, the Corporation generally requires loan to value ratios of no greater than 80% . Standby letters of credit are conditional commitments issued by the Corporation to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements and similar transactions. The terms of the letters of credit vary and may have renewal features. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. The Corporation generally holds collateral and/or personal guarantees supporting those commitments for which collateral is deemed necessary. Management believes that the proceeds obtained through a liquidation of such collateral and the enforcement of guarantees would be sufficient to cover the maximum potential amount of future payments required under the corresponding guarantees. The current amount of the liability as of December 31, 2015 and 2014 , for guarantees under standby letters of credit issued is not material. In June 2013, ACNB Corporation executed a guaranty for a note related to a $500,000 commercial line of credit from an unaffiliated local bank, with normal terms and conditions for such a line, for Russell Insurance Group, Inc., the borrower and a wholly-owned subsidiary of ACNB Corporation. The commercial line of credit is for general working capital needs should they arise by the borrower. No liability is recorded for the guarantor’s obligation as the guarantor would have full recourse from all assets of its wholly-owned subsidiary. No draws were taken on this commercial line of credit since its inception. The Corporation has not been required to perform on any financial guarantees, and has not incurred any losses on its commitments, during the past three years. A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2015 2014 Commitments to extend credit $ 199,932 $ 217,837 Standby letters of credit 4,986 6,072

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Corporation is subject to claims and lawsuits which arise primarily in the ordinary course of business. Based on information presently available and advice received from legal counsel representing the Corporation in connection with any such claims and lawsuits, it is the opinion of management that the disposition or ultimate determination of any such claims and lawsuits will not have a material adverse effect on the consolidated financial position, consolidated results of operations or liquidity of the Corporation.

ACNB CORPORATION (PARENT COMPAN

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION	ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION STATEMENTS OF CONDITION December 31, In thousands 2015 2014 ASSETS Cash $ 4,448 $ 4,541 Investment in banking subsidiary 95,948 92,168 Investment in other subsidiaries 8,928 9,291 Investments in low-income housing partnerships 1,336 1,659 Securities and other assets 1,340 1,228 Receivable from banking subsidiary 2,769 2,638 Total Assets $ 114,769 $ 111,525 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ — $ 1,437 Other liabilities 54 66 Stockholders’ equity 114,715 110,022 Total Liabilities and Stockholders’ Equity $ 114,769 $ 111,525 STATEMENTS OF INCOME AND COMPREHENSIVE INCOME Years Ended December 31, In thousands 2015 2014 2013 Dividends from banking subsidiary $ 4,820 $ 4,801 $ 4,781 Other income 190 310 34 5,010 5,111 4,815 Expenses 431 697 817 4,579 4,414 3,998 Income tax benefit 381 810 944 4,960 5,224 4,942 Equity in undistributed earnings of subsidiaries 6,057 5,066 4,373 Net Income $ 11,017 $ 10,290 $ 9,315 Comprehensive Income $ 9,014 $ 7,461 $ 9,633 STATEMENTS OF CASH FLOWS Years Ended December 31, In thousands 2015 2014 2013 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 11,017 $ 10,290 $ 9,315 Equity in undistributed earnings of subsidiaries (6,057 ) (5,066 ) (4,373 ) Increase in receivable from banking subsidiary (131 ) (810 ) (843 ) Other 86 799 695 Net Cash Provided by Operating Activities 4,915 5,213 4,794 CASH FLOWS FROM INVESTING ACTIVITIES Return of investment from subsidiary 750 250 1,500 Proceeds from sale of low-income housing partnership — — 476 Net Cash Provided by Investing Activities 750 250 1,976 CASH FLOWS USED IN FINANCING ACTIVITIES Repayments on long-term debt (1,437 ) (266 ) (251 ) Proceeds from issuance of common stock 499 381 447 Dividends paid (4,820 ) (4,622 ) (4,542 ) Net Cash Used in Financing Activities (5,758 ) (4,507 ) (4,346 ) Net (Decrease) Increase in Cash and Cash Equivalents (93 ) 956 2,424 CASH AND CASH EQUIVALENTS — BEGINNING 4,541 3,585 1,161 CASH AND CASH EQUIVALENTS — ENDING $ 4,448 $ 4,541 $ 3,585

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS On January 5, 2005 , ACNB Corporation completed the acquisition of Russell Insurance Group, Inc. (RIG) and RIG began to operate as a separate subsidiary of ACNB Corporation. In accordance with the terms of the acquisition, there was contingent consideration associated with this transaction of up to $3,000,000 , payable in 2008 subject to performance criteria for the three -year period subsequent to the acquisition. Due to performance at a higher level than the performance criteria, the liability for this consideration was recorded at December 31, 2006, with a related increase in goodwill. Payment was made in the second quarter of 2008 after it was ascertained that the performance criteria had been met for the full three -year period; after which, the total aggregate purchase price was $8,663,000 . In 2007, RIG acquired two additional books of business with an aggregate purchase price of $637,000 . In 2008, RIG acquired an additional book of business with an aggregate purchase price of $1,165,000 , all of which was classified as an intangible asset. Also, on December 31, 2008, RIG acquired Marks Insurance & Associates, Inc. with an aggregate purchase price of $1,853,000 , of which $1,300,000 was recorded as an intangible asset and $553,000 was recorded as goodwill. The contingent consideration for both 2008 purchases was calculated based on 2011 results of operation. The contingent amount of $338,000 was recorded in December 2011 and is included in goodwill and the other liabilities section of the statement of condition, and was paid on January 13, 2012. The intangible assets (excluding goodwill) are being amortized over ten years on a straight line basis. In 2010, RIG acquired an additional book of business with an aggregate purchase price of $31,000 , of which all was classified as an intangible asset. In 2013, RIG acquired an additional book of business with an aggregate purchase price of $77,000 , of which all was classified as an intangible asset. In 2015, RIG acquired an additional book of business with an aggregate purchase price of $145,925 , of which all was classified as an intangible asset. Also in 2015, RIG made the final purchase payment of $ 27,395 on the book of business purchased in 2013, resulting in an aggregate purchase price of $104,395 . The carrying value and accumulated amortization of the intangible assets (customer lists) as of December 31, 2015 and 2014 , are as follows: 2015 2014 In thousands Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets $ 6,667 $ 5,634 $ 6,494 $ 5,298 Amortization of the intangible assets for the five years subsequent to December 31, 2015 , is expected to be as follows: Years Ending In thousands 2016 $ 341 2017 323 2018 238 2019 28 2020 23 Thereafter 80

SEGMENT AND RELATED INFORMATION

SEGMENT AND RELATED INFORMATION	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
SEGMENT AND RELATED INFORMATION	SEGMENT AND RELATED INFORMATION The Corporation has two reporting segments, the Bank and RIG. RIG is managed separately from the banking segment, which includes the Bank and related financial services that the Corporation offers through its banking subsidiary. RIG offers a broad range of property and casualty, life and health insurance to both commercial and individual clients. Segment information for 2015 , 2014 and 2013 is as follows: In thousands Banking Insurance Total 2015 Net interest income and other income from external customers $ 43,522 $ 4,490 $ 48,012 Income before income taxes 14,137 641 14,778 Total assets 1,138,106 9,819 1,147,925 Capital expenditures 1,712 26 1,738 2014 Net interest income and other income from external customers $ 41,183 $ 4,601 $ 45,784 Income before income taxes 12,729 641 13,370 Total assets 1,078,546 11,262 1,089,808 Capital expenditures 2,141 1,007 3,148 2013 Net interest income and other income from external customers $ 40,953 $ 4,362 $ 45,315 Income before income taxes 11,337 513 11,850 Total assets 1,035,597 10,450 1,046,047 Capital expenditures 2,205 7 2,212 QUARTERLY RESULTS OF OPERATIONS Selected quarterly information for the years ended December 31, 2015 and 2014 , is as follows: Dollars in thousands, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter 2015 Interest income $ 9,811 $ 10,045 $ 9,717 $ 9,891 Interest expense 970 989 959 940 Net interest income 8,841 9,056 8,758 8,951 Provision for loan losses — — — — Net interest income after provision for loan losses 8,841 9,056 8,758 8,951 Net gains on sales of securities — 101 158 2 Other income 2,793 3,138 3,132 3,082 Other expenses and provision for income taxes 9,091 9,485 9,236 9,183 Net income $ 2,543 $ 2,810 $ 2,812 $ 2,852 Basic earnings per share $ 0.42 $ 0.47 $ 0.47 $ 0.47 Dividends per share $ 0.20 $ 0.20 $ 0.20 $ 0.20 2014 Interest income $ 9,319 $ 9,325 $ 9,376 $ 9,506 Interest expense 902 905 911 928 Net interest income 8,417 8,420 8,465 8,578 Provision for loan losses 150 — — — Net interest income after provision for loan losses 8,267 8,420 8,465 8,578 Net gains on sales of securities — 52 2 8 Other income 2,602 3,340 2,928 2,972 Other expenses and provision for income taxes 8,397 9,081 8,771 9,095 Net income $ 2,472 $ 2,731 $ 2,624 $ 2,463 Basic earnings per share $ 0.41 $ 0.46 $ 0.44 $ 0.40 Dividends per share $ 0.19 $ 0.19 $ 0.19 $ 0.20

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature of Operations [Policy Text Block]	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 Russell Insurance Group, Inc. (RIG). The Bank engages in full-service commercial and consumer banking and trust services through its twenty-one retail banking locations in Adams, Cumberland, Franklin, and York Counties, Pennsylvania. There is also a loan production office situated in York County, Pennsylvania. RIG is a full-service insurance agency, based in Westminster, Maryland with a second location in Germantown, Maryland. The agency offers a broad range of property and casualty, life, and health insurance to both commercial and individual clients. The Corporation’s primary source of revenue is interest income on loans and investment securities and fee income on its products and services. Expenses consist of interest expense on deposits and borrowed funds, provisions for loan losses, and other operating expenses.
Basis of Financial Statements [Policy Text Block]	Basis of Financial Statements The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and include the accounts of the Corporation and its wholly-owned subsidiaries. All significant intercompany transactions have been eliminated. Assets held by the Corporation’s Trust Department in an agency or fiduciary capacity for its customers are excluded from the consolidated financial statements since they do not constitute assets of the Corporation. Assets held by the Trust Department amounted to $178,000,000 and $ 165,000,000 at December 31, 2015 and 2014 , respectively. Income from fiduciary activities is recognized on the cash method, which approximates the accrual method. The Corporation has evaluated events and transactions occurring subsequent to the balance sheet date of December 31, 2015 , for items that should potentially be recognized or disclosed in the consolidated financial statements. The evaluation was conducted through the date these consolidated financial statements were issued.
Use of Estimates [Policy Text Block]	Use of Estimates Financial statements prepared in accordance with GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingencies at the date of the consolidated financial statements, and revenues and expenses during the reporting period. Actual results could differ from these estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance for loan losses, the determination of other than temporary impairment on securities, and the potential impairment of goodwill.
Significant Group Concentrations of Credit Risk [Policy Text Block]	Significant Group Concentrations of Credit Risk Most of the Corporation’s activities are with customers located within southcentral Pennsylvania and northern Maryland. Note C discusses the types of securities in which the Corporation invests. Note D discusses the types of lending in which the Corporation engages. Included in commercial real estate loans are loans made to lessors of non-residential dwellings that total $130,539,000 , or 15.3% , of total loans at December 31, 2015 . These borrowers are geographically disbursed throughout ACNB’s marketplace and are leasing commercial properties to a varied group of tenants including medical offices, retail space and recreational facilities. Because of the varied nature of the tenants in aggregate, management believes that these loans do not present any greater risk than commercial loans in general.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash on hand, balances due from banks, and federal funds sold, all of which mature within 90 days.
Securities [Policy Text Block]	Securities Debt securities that management has the positive intent and ability to hold to maturity are classified as “held to maturity” and recorded at amortized cost. Securities not classified as held to maturity or trading, including equity securities with readily determinable fair values, are classified as “available for sale” and recorded at fair value, with unrealized gains and losses excluded from earnings and reported, net of tax, in other comprehensive income (loss). Purchase premiums and discounts are recognized in interest income using the interest method over the terms of the securities. Declines in the fair value of held to maturity and available for sale securities below their cost that are deemed to be other than temporary are reflected in earnings as realized losses. In estimating other-than-temporary impairment losses on debt securities, management considers (1) whether management intends to sell the security, or (2) if it is more likely than not that management will be required to sell the security before recovery, or (3) if management does not expect to recover the entire amortized cost basis. In assessing potential other-than-temporary impairment for equity securities, consideration is given to management’s intention and ability to hold the securities until recovery of unrealized losses. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method.
Loans Held for Sale [Policy Text Block]	Loans Held for Sale Loans originated and intended for sale in the secondary market are carried at the lower of aggregate cost or fair value, as determined by aggregate outstanding commitments from investors or current investor yield requirements. Net unrealized losses are recognized through a valuation allowance by charges to income. Mortgage loans held for sale are sold with the mortgage servicing rights released to another financial institution through a correspondent relationship. The correspondent financial institution absorbs all of the risk related to rate lock commitments. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold.
Loans [Policy Text Block]	Loans The Corporation grants commercial, residential, and consumer loans to customers. A substantial portion of the loan portfolio is represented by mortgage loans throughout southcentral Pennsylvania and northern Maryland. The ability of the Corporation’s debtors to honor their contracts is dependent upon the real estate values and general economic conditions in this area. Loans that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off generally are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, and any deferred fees or costs on originated loans. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and recognized as an adjustment of the related loan yield using the interest method. The loans receivable portfolio is segmented into commercial, residential mortgage, home equity lines of credit, and consumer loans. Commercial loans consist of the following classes: commercial and industrial, commercial real estate, and commercial real estate construction. The accrual of interest on residential mortgage and commercial loans is discontinued at the time the loan is 90 days past due unless the credit is well-secured and in process of collection. Consumer loans (consisting of home equity lines of credit and consumer loan classes) are typically charged off no later than 120 days past due. Past due status is based on the contractual terms of the loan. In all cases, loans are placed on nonaccrual or charged off at an earlier date if collection of principal or interest is considered doubtful. All interest accrued, but not collected, for loans that are placed on nonaccrual or charged off is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual status. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Credit Losses [Policy Text Block]	Allowance for Credit Losses The allowance for credit losses consists of the allowance for loan losses and the reserve for unfunded lending commitments. The allowance for loan losses (the “allowance”) is established as losses are estimated to occur through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when management believes the uncollectibility of a loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. The reserve for unfunded lending commitments represents management’s estimate of losses inherent in its unfunded loan commitments and is recorded in other liabilities on the consolidated statement of condition. The amount of the reserve for unfunded lending commitments is not material to the consolidated financial statements. The allowance for loan losses is evaluated on a regular basis by management and is based upon management’s periodic review of the collectibility of the loans in light of historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The allowance consists of specific, general and unallocated components. The specific component relates to loans that are classified as either doubtful, substandard, or special mention. For such loans that are also classified as impaired, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers pools of loans by loan class including commercial loans not considered impaired, as well as smaller balance homogeneous loans, such as residential real estate, home equity, and other consumer loans. These pools of loans are evaluated for loss exposure based upon historical loss rates for each of these categories of loans, adjusted for qualitative factors. These qualitative risk factors include: • lending policies and procedures, including underwriting standards and collection, charge-off and recovery practices; • national, regional and local economic and business conditions, as well as the condition of various market segments, including the impact on the value of underlying collateral for collateral dependent loans; • the nature and volume of the portfolio and terms of loans; • the experience, ability and depth of lending management and staff; • the volume and severity of past due, classified and nonaccrual loans, as well as other loan modifications; and, • the existence and effect of any concentrations of credit and changes in the level of such concentrations. Each factor is assigned a value to reflect improving, stable or declining conditions based on management’s best judgment using relevant information available at the time of the evaluation. Adjustments to the factors are supported through documentation of changes in conditions in a narrative accompanying the allowance for loan loss calculation. The unallocated component of the allowance is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. It covers risks that are inherently difficult to quantify including, but not limited to, collateral risk, information risk, and historical charge-off risk. A loan is considered impaired when, based on current information and events, it is probable that the Corporation will be unable to collect the scheduled payments of principal and/or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and/or interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Management determines the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration all of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record, and the amount of the shortfall in relation to the principal and interest owed. Impairment is measured on a loan by loan basis for commercial and commercial construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price, or the fair value of the collateral if the loan is collateral dependent. A specific allocation within the allowance for loan losses is established for an impaired loan if its carrying value exceeds its estimated fair value. The estimated fair values of the Corporation’s impaired loans are measured based on the estimated fair value of the loan’s collateral or the discounted cash flows method. It is the policy of the Corporation to order an updated valuation on all real estate secured loans when the loan becomes 90 days past due and there has not been an updated valuation completed within the previous 12 months. In addition, the Corporation orders third-party valuations on all impaired real estate collateralized loans within 30 days of the loan being classified as impaired. Until the valuations are completed, the Corporation utilizes the most recent independent third-party real estate valuation to estimate the need for a specific allocation to be assigned to the loan. These existing valuations are discounted downward to account for such things as the age of the existing collateral valuation, change in the condition of the real estate, change in local market and economic conditions, and other specific factors involving the collateral. Once the updated valuation is completed, the collateral value is updated accordingly. For commercial and industrial loans secured by non-real estate collateral, such as accounts receivable, inventory and equipment, estimated fair values are determined based on the borrower’s financial statements, inventory reports, accounts receivable aging reports, equipment appraisals, or invoices. Indications of value from these sources are generally discounted based on the age of the financial information or the quality of the assets. The Corporation actively monitors the values of collateral as well as the age of the valuation of impaired loans. Management believes that the Corporation’s market area is not as volatile as other areas throughout the United States, therefore valuations are ordered at least every 18 months, or more frequently if management believes that there is an indication that the fair value has declined. For impaired loans secured by collateral other than real estate, the Corporation considers the net book value of the collateral, as recorded in the most recent financial statements of the borrower, and determines fair value based on estimates made by management. Large groups of smaller balance homogeneous loans are collectively evaluated for impairment. Accordingly, the Corporation does not separately identify individual consumer and residential loans for impairment disclosures, unless such loans are the subject of a troubled debt restructure. Loans whose terms are modified are classified as troubled debt restructured loans if the Corporation grants such borrowers concessions that it would not otherwise consider and it is deemed that those borrowers are experiencing financial difficulty. Concessions granted under a troubled debt restructuring generally involve a temporary reduction in interest rate, a below market interest rate given the risk associated with the loan, or an extension of a loan’s stated maturity date. Nonaccrual troubled debt restructurings may be restored to accrual status if principal and interest payments, under the modified terms, are current for a sustained period of time and, based on a well-documented credit evaluation of the borrower’s financial condition, there is reasonable assurance of repayment. Loans classified as troubled debt restructurings are generally designated as impaired. The allowance calculation methodology includes further segregation of loan classes into credit quality rating categories. The borrower’s overall financial condition, repayment sources, guarantors, and value of collateral, if appropriate, are generally evaluated annually for commercial loans or when credit deficiencies arise, such as delinquent loan payments. Credit quality risk ratings include regulatory classifications of special mention, substandard, doubtful and loss. Loans classified special mention have potential weaknesses that deserve management’s close attention. If uncorrected, the potential weaknesses may result in deterioration of the repayment prospects. Loans classified substandard have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They include loans that are inadequately protected by the current sound net worth and paying capacity of the obligor or of the collateral pledged, if any. Loans classified doubtful have all the weaknesses inherent in loans classified substandard with the added characteristic that collection or liquidation in full, on the basis of current conditions and facts, is highly improbable. Loans classified as a loss are considered uncollectible and are charged to the allowance for loan losses. Loans not classified are rated pass. In addition, federal and state regulatory agencies, as an integral part of their examination process, periodically review the Corporation’s allowance for loan losses and may require the Corporation to recognize additions to the allowance based on their judgments about information available to them at the time of their examination, which may not be currently available to management. Based on management’s comprehensive analysis of the loan portfolio and economic conditions, management believes the current level of the allowance for loan losses is adequate. Commercial and Industrial Lending — The Corporation originates commercial and industrial loans primarily to businesses located in its primary market area and surrounding areas. These loans are used for various business purposes which include short-term loans and lines of credit to finance machinery and equipment purchases, inventory, and accounts receivable. Generally, the maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Most business lines of credit are written on demand and may be renewed annually. Commercial and industrial loans are generally secured with short-term assets; however, in many cases, additional collateral such as real estate is provided as additional security for the loan. Loan-to-value maximum values have been established by the Corporation and are specific to the type of collateral. Collateral values may be determined using invoices, inventory reports, accounts receivable aging reports, collateral appraisals, etc. In underwriting commercial and industrial loans, an analysis is performed to evaluate the borrower’s character and capacity to repay the loan, the adequacy of the borrower’s capital and collateral, as well as the conditions affecting the borrower. Evaluation of the borrower’s past, present and future cash flows is also an important aspect of the Corporation’s analysis. Commercial loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions. Commercial Real Estate Lending — The Corporation engages in commercial real estate lending in its primary market area and surrounding areas. The Corporation’s commercial loan portfolio is secured primarily by commercial retail space, office buildings, and hotels. Generally, commercial real estate loans have terms that do not exceed 20 years, have loan-to-value ratios of up to 80% of the appraised value of the property, and are typically secured by personal guarantees of the borrowers. In underwriting these loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Corporation are performed by independent appraisers. Commercial real estate loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the complexities involved in valuing the underlying collateral. Commercial Real Estate Construction Lending — The Corporation engages in commercial real estate construction lending in its primary market area and surrounding areas. The Corporation’s commercial real estate construction lending consists of commercial and residential site development loans, as well as commercial building construction and residential housing construction loans. The Corporation’s commercial real estate construction loans are generally secured with the subject property. Terms of construction loans depend on the specifics of the project, such as estimated absorption rates, estimated time to complete, etc. In underwriting commercial real estate construction loans, the Corporation performs a thorough analysis of the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the project using feasibility studies, market data, etc. Appraisals on properties securing commercial real estate construction loans originated by the Corporation are performed by independent appraisers. Commercial real estate construction loans generally present a higher level of risk than other types of loans due primarily to the effect of general economic conditions and the uncertainties surrounding total construction costs. Residential Mortgage Lending — One-to-four family residential mortgage loan originations, including home equity closed-end loans, are generated by the Corporation’s marketing efforts, its present customers, walk-in customers, and referrals. These loans originate primarily within the Corporation’s market area or with customers primarily from the market area. The Corporation offers fixed-rate and adjustable-rate mortgage loans with terms up to a maximum of 30 years for both permanent structures and those under construction. The Corporation’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas. The majority of the Corporation’s residential mortgage loans originate with a loan-to-value of 80% or less. Loans in excess of 80% are required to have private mortgage insurance. In underwriting one-to-four family residential real estate loans, the Corporation evaluates both the borrower’s financial ability to repay the loan as agreed and the value of the property securing the loan. Properties securing real estate loans made by the Corporation are appraised by independent appraisers. The Corporation generally requires borrowers to obtain an attorney’s title opinion or title insurance, as well as fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. The Corporation has not engaged in subprime residential mortgage originations. Residential mortgage loans present a moderate level of risk due primarily to general economic conditions, as well as a continued weak housing market. 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 a continued weak housing market. 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 market continues to be 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.
Premises and Equipment [Policy Text Block]	Premises and Equipment Land is carried at cost. Buildings, furniture, fixtures, equipment and leasehold improvements are carried at cost, less accumulated depreciation. Depreciation is computed principally by the straight-line method over the assets’ estimated useful lives. Maintenance and normal repairs are charged to expense when incurred while major additions and improvements are capitalized. Gains and losses on disposals are reflected in current operations. Amortization of leasehold improvements is computed by straight line over the shorter of the assets’ useful life or the related lease term.
Restricted Investment in Bank Stocks [Policy Text Block]	Restricted Investment in Bank Stocks Restricted investment in bank stocks, which represents required investments in the common stock of correspondent banks, is carried at cost as of December 31, 2015 and 2014 , and consists of common stock in the Atlantic Central Bankers Bank and Federal Home Loan Bank (FHLB). Management evaluates the restricted investment in bank stocks for impairment in accordance with Accounting Standard Codification (ASC) Topic 942, Financial Services—Depository and Lending. Management’s determination of whether these investments are impaired is based on their assessment of the ultimate recoverability of their cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of their cost is influenced by criteria such as (1) the significance of the decline in net assets of the correspondent bank as compared to the capital stock amount for the correspondent bank and the length of time this situation has persisted, (2) commitments by the correspondent bank to make payments required by law or regulation and the level of such payments in relation to the operating performance of the correspondent bank, (3) the impact of legislative and regulatory changes on institutions and, accordingly, on the customer base of the correspondent bank, and (4) the liquidity position of the correspondent bank. Management believes no impairment charge was necessary related to the restricted investment in bank stocks during 2015 , 2014 or 2013 . However, security impairment analysis is completed quarterly, and the determination that no impairment has occurred during those years is no assurance that impairment may not occur in future periods.
Bank-Owned Life Insurance [Policy Text Block]	Bank-Owned Life Insurance The Corporation’s banking subsidiary maintains nonqualified compensation plans for selected senior officers. To fund the benefits under these plans, the Bank is the owner of single premium life insurance policies on participants in the nonqualified retirement plans. Investment in bank-owned life insurance policies was used to finance the nonqualified compensation plans and provide tax-exempt income to the Corporation. ASC Topic 715, Compensation—Retirement Benefits , requires a liability to be recorded during the service period when a split-dollar life insurance agreement continues after participants’ employment or retirement. The required accrued liability is based on either the post-employment benefit cost for continuing life insurance or based on the future death benefit depending on the contractual terms of the underlying agreement. The Corporation’s liability is based on the post-employment benefit cost for continuing life insurance.
Investments in Low-Income Housing Partnerships [Policy Text Block]	Investments in Low-Income Housing Partnerships The Corporation’s investments in low-income housing partnerships are accounted for using the “equity method” prescribed by ASC Topic 323, Investments — Equity Method . In accordance with ASC Topic 740, Income Taxes , tax credits are recognized as they become available. Any residual loss is amortized as the tax credits are received.
Intangible Assets [Policy Text Block]	Goodwill and Intangible Assets The Corporation accounts for its acquisitions using the acquisition accounting method required by ASC Topic 805, Business Combinations. Acquisition accounting requires the total purchase price to be allocated to the estimated fair values of assets and liabilities acquired, including certain intangible assets that must be recognized. Generally, this results in a residual amount in excess of the net fair values, which is recorded as goodwill. ASC Topic 350, Intangibles—Goodwill and Other, requires that goodwill is not amortized to expense, but rather that it be assessed for impairment at least annually. If certain events occur which might indicate goodwill has been impaired, the goodwill is tested for impairment when such events occur. Impairment write-downs are charged to results of operations in the period in which the impairment is determined. The Corporation did not identify any impairment on its outstanding goodwill from its most recent testing, which was performed as of October 1, 2015. Other acquired intangible assets with finite lives, such as customer lists, are required to be amortized over the estimated lives. These intangibles are generally amortized using the straight line method over estimated useful lives of ten years.
Foreclosed Assets [Policy Text Block]	Foreclosed Assets Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value, less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are adjusted to the fair value, less costs to sell as necessary. Revenue and expenses from operations and changes in the valuation allowance are included in net expenses from foreclosed assets.
Income Taxes [Policy Text Block]	Income Taxes The Corporation accounts for income taxes in accordance with income tax accounting guidance ASC Topic 740, Income Taxes . Current income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Corporation determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Corporation accounts for uncertain tax positions if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more-likely-than-not means a likelihood of more than 50%; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to management’s judgment. The Corporation recognizes interest and penalties on income taxes, if any, as a component of income tax expense.
Retirement Plan [Policy Text Block]	Retirement Plan The compensation cost of an employee’s pension benefit is recognized on the projected unit credit method over the employee’s approximate service period. The aggregate cost method is utilized for funding purposes.
Net Income per Share [Policy Text Block]	Net Income per Share The Corporation has a simple capital structure.
Advertising Costs [Policy Text Block]	Advertising Costs Costs of advertising, which are included in marketing expenses, are expensed when incurred.
Off-Balance Sheet Credit-Related Financial Instruments [Policy Text Block]	Off-Balance Sheet Credit-Related Financial Instruments In the ordinary course of business, the Corporation has entered into commitments to extend credit, including commitments under commercial lines of credit, and standby letters of credit. Such financial instruments are recorded when they are funded.
Transfers of Financial Assets [Policy Text Block]	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Corporation, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Corporation does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Accumulated Other Comprehensive Income (Loss) [Policy Text Block]	Accumulated Other Comprehensive Income (Loss) The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Securities Pension Liability Accumulated Other Comprehensive Loss BALANCE — DECEMBER 31, 2015 $ 1,164 $ (5,890 ) $ (4,726 ) BALANCE — DECEMBER 31, 2014 $ 2,570 $ (5,293 ) $ (2,723 )
Segment Reporting [Policy Text Block]	Segment Reporting The Bank acts as an independent community financial services provider, which offers traditional banking and related financial services to individual, business, and government customers. Through its branch and automated teller machine networks, the Bank offers a full array of commercial and retail financial services, including the taking of time, savings, and demand deposits; the making of commercial, consumer, and mortgage loans; and the providing of other financial services. Management does not separately allocate expenses, including the cost of funding loan demand, between the commercial, retail and mortgage banking operations of the Bank. As such, discrete financial information for commercial, retail and mortgage banking operations is not available and segment reporting would not be meaningful. Please refer to Note S — “Segment and Related Information” for a discussion of insurance operations.
New Accounting Pronouncements [Policy Text Block]	New Accounting Pronouncements ASU 2014-09 and 2015-14 In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The amendments in this Update establish a comprehensive revenue recognition standard for virtually all industries under U.S. GAAP, including those that previously followed industry-specific guidance such as the real estate, construction and software industries. The revenue standard’s core principle is built on the contract between a vendor and a customer for the provision of goods and services. It attempts to depict the exchange of rights and obligations between the parties in the pattern of revenue recognition based on the consideration to which the vendor is entitled. To accomplish this objective, the standard requires five basic steps: (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The amendments in this Update were originally effective for public entities for annual periods beginning after December 15, 2016, including interim periods therein. Three basic transition methods are available — full retrospective, retrospective with certain practical expedients, and a cumulative effect approach. Under the third alternative, an entity would apply the new revenue standard only to contracts that are incomplete under legacy U.S. GAAP at the date of initial application and recognize the cumulative effect of the new standard as an adjustment to the opening balance of retained earnings. That is, prior years would not be restated and additional disclosures would be required to enable users of the financial statements to understand the impact of adopting the new standard in the current year compared to prior years that are presented under legacy U.S. GAAP. Early adoption is prohibited under U.S. GAAP. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606). ASU 2015-14 defers the effective date of the new revenue recognition standard by one year. As such, it now takes effect for public entities in fiscal years beginning after December 15, 2017. All other entities have an additional year. However, early adoption is permitted for any entity that chooses to adopt the new standard as of the original effective date. Public business entities will adopt the standard for annual reporting periods beginning after December 15, 2017, including interim periods within that year. Early adoption is permitted only as of annual reporting periods beginning after December 15, 2016, including interim periods within that year. The Corporation does not expect this Update will have a significant impact on its consolidated financial condition or results of operations. ASU 2016-01 In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall (Topic 825-10): “Recognition and Measurement of Financial Assets and Financial Liabilities .” ASU 2016-01 amends the guidance on the classification and measurement of financial instruments. Some of the amendments in ASU 2016-01 include the following: 1) requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; 2) simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; and 4) requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value; among others. For public business entities, the amendments of ASU 2016-01 are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Corporation does not expect this ASU 2016-01 will have a material effect on its consolidated financial condition or results of operations. ASU 2016-02 In February 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016-02, Leases. From the lessee’s perspective, the new standard establishes a right-of-use (ROU) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement for a lessees. From the lessor’s perspective, the new standard requires a lessor to classify leases as either sales-type, finance or operating. A lease will be treated as a sale if it transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing lease. If the lessor doesn’t convey risks and rewards or control, an operating lease results. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. A modified retrospective transition approach is required for lessors for sales-type, direct financing, and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Corporation is currently evaluating the impact ASU 2016-02 will have on its consolidated financial condition or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule Of Components Of The Accumulated Other Comprehensive Income, Net Of Taxes [Table Text Block]	The components of the accumulated other comprehensive loss, net of taxes, are as follows: In thousands Unrealized Gains on Securities Pension Liability Accumulated Other Comprehensive Loss BALANCE — DECEMBER 31, 2015 $ 1,164 $ (5,890 ) $ (4,726 ) BALANCE — DECEMBER 31, 2014 $ 2,570 $ (5,293 ) $ (2,723 )

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Unrealized Gain (Loss) on Investments [Table Text Block]	Amortized cost and fair value at December 31, 2015 and 2014 , were as follows: In thousands Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value SECURITIES AVAILABLE FOR SALE December 31, 2015 U.S. Government and agencies $ 46,218 $ 124 $ 313 $ 46,029 Mortgage-backed securities, residential 41,528 1,336 25 42,839 State and municipal 27,437 642 1 28,078 Corporate bonds 7,000 20 65 6,955 CRA mutual fund 1,044 9 — 1,053 Stock in other banks 702 49 12 739 $ 123,929 $ 2,180 $ 416 $ 125,693 December 31, 2014 U.S. Government and agencies $ 16,980 $ 337 $ — $ 17,317 Mortgage-backed securities, residential 51,076 2,187 1 53,262 State and municipal 34,378 1,072 5 35,445 Corporate bonds 10,001 82 — 10,083 CRA mutual fund 1,044 14 — 1,058 Stock in other banks 627 208 — 835 $ 114,106 $ 3,900 $ 6 $ 118,000 SECURITIES HELD TO MATURITY December 31, 2015 U.S. Government and agencies $ 31,044 $ 27 $ 176 $ 30,895 Mortgage-backed securities, residential 40,498 232 262 40,468 $ 71,542 $ 259 $ 438 $ 71,363 December 31, 2014 U.S. Government and agencies $ 24,497 $ 11 $ 348 $ 24,160 Mortgage-backed securities, residential $ 48,849 $ 305 $ 257 $ 48,897 $ 73,346 $ 316 $ 605 $ 73,057
Schedule of Unrealized Loss on Investments [Table Text Block]	The following table shows the Corporation’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at December 31, 2015 and 2014 : Less than 12 Months 12 Months or More Total In thousands Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses SECURITIES AVAILABLE FOR SALE December 31, 2015 U.S. Government and agencies $ 31,992 313 — — $ 31,992 $ 313 Mortgage-backed securities, residential 4,855 25 — — 4,855 25 State and municipal 909 1 — — 909 1 Corporate bonds 4,935 65 4,935 65 Stock in other banks 191 12 191 12 $ 42,882 $ 416 $ — $ — $ 42,882 $ 416 December 31, 2014 Mortgage-backed securities, residential $ 2,038 $ 1 $ — $ — $ 2,038 $ 1 State and municipal — — 1,059 5 1,059 5 $ 2,038 $ 1 $ 1,059 $ 5 $ 3,097 $ 6 SECURITIES HELD TO MATURITY December 31, 2015 U.S. Government and agencies $ 18,959 $ 83 $ 6,907 $ 93 $ 25,866 $ 176 Mortgage-backed securities, residential 3,109 13 15,420 249 18,529 262 $ 22,068 $ 96 $ 22,327 $ 342 $ 44,395 $ 438 December 31, 2014 U.S. Government and agencies $ — $ — $ 21,149 $ 348 $ 21,149 $ 348 Mortgage-backed security, residential — — 21,666 257 21,666 257 $ — $ — $ 42,815 $ 605 $ 42,815 $ 605
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized cost and fair value at December 31, 2015 , by contractual maturity, where applicable, are shown below. Expected maturities will differ from contractual maturities because issuers may have the right to call or prepay with or without penalties. Available for Sale Held to Maturity In thousands Amortized Cost Fair Value Amortized Cost Fair Value 1 year or less $ 12,385 $ 12,485 $ — $ — Over 1 year through 5 years 41,878 42,064 31,044 30,895 Over 5 years through 10 years 26,227 26,346 — — Over 10 years 165 167 — — Mortgage-backed securities, residential 41,528 42,839 40,498 40,468 CRA mutual fund 1,044 1,053 — — Stock in other banks 702 739 — — $ 123,929 $ 125,693 $ 71,542 $ 71,363

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating [Table Text Block]	The following tables present the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2015 and 2014 : In thousands Pass Special Mention Substandard Doubtful Total December 31, 2015 Commercial and industrial $ 112,037 $ 3,744 $ 1,911 $ — $ 117,692 Commercial real estate 252,071 23,421 14,407 — 289,899 Commercial real estate construction 11,087 1,968 374 — 13,429 Residential mortgage 350,537 5,548 1,143 — 357,228 Home equity lines of credit 58,856 1,138 130 — 60,124 Consumer 14,588 — — — 14,588 Total $ 799,176 $ 35,819 $ 17,965 $ — $ 852,960 December 31, 2014 Commercial and industrial $ 68,712 $ 2,412 $ 3,731 $ — $ 74,855 Commercial real estate 238,820 26,214 16,548 — 281,582 Commercial real estate construction 8,714 2,917 579 — 12,210 Residential mortgage 352,283 4,507 2,585 — 359,375 Home equity lines of credit 55,254 650 69 — 55,973 Consumer 15,277 — — — 15,277 Total $ 739,060 $ 36,700 $ 23,512 $ — $ 799,272
Impaired Loans By Loan Portfolio Class [Table Text Block]	The following table summarizes information relative to impaired loans by loan portfolio class as of December 31, 2015 and 2014 : Impaired Loans with Allowance Impaired Loans with No Allowance In thousands Recorded Investment Unpaid Principal Balance Related Allowance Recorded Investment Unpaid Principal Balance December 31, 2015 Commercial and industrial $ — $ — $ — $ 1,471 $ 1,471 Commercial real estate — — — 8,185 8,396 Commercial real estate construction — — — 374 648 Residential mortgage — — — 461 461 Total $ — $ — $ — $ 10,491 $ 10,976 December 31, 2014 Commercial and industrial $ — $ — $ — $ 1,729 $ 2,844 Commercial real estate — — — 9,999 10,209 Commercial real estate construction — — — 368 642 Residential mortgage 694 694 302 826 1,052 Total $ 694 $ 694 $ 302 $ 12,922 $ 14,747
Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class [Table Text Block]	The following table summarizes information in regards to average of impaired loans and related interest income by loan portfolio class: Impaired Loans with Allowance Impaired Loans with No Allowance In thousands Average Recorded Investment Interest Income Average Recorded Investment Interest Income December 31, 2015 Commercial and industrial $ — $ — $ 1,591 $ 129 Commercial real estate — — 9,057 449 Commercial real estate construction — — 276 — Residential mortgage 278 — 463 18 Total $ 278 $ — $ 11,387 $ 596 December 31, 2014 Commercial and industrial $ — $ — $ 1,351 $ 2 Commercial real estate 144 — 10,380 459 Commercial real estate construction — — 604 — Residential mortgage 1,027 9 576 16 Total $ 1,171 $ 9 $ 12,911 $ 477 December 31, 2013 Commercial and industrial $ 58 $ — $ 466 $ — Commercial real estate 95 — 11,237 529 Commercial real estate construction — — 3,558 209 Residential mortgage 833 — 1,119 10 Total $ 986 $ — $ 16,380 $ 748
Nonaccrual Loans By Classes Of The Loan Portfolio [Table Text Block]	The following table presents nonaccrual loans by loan portfolio class as of December 31, 2015 and 2014 : In thousands 2015 2014 Commercial and industrial $ 1,471 $ 1,729 Commercial real estate 1,676 3,325 Commercial real estate construction 374 368 Residential mortgage 178 1,226 Total $ 3,699 $ 6,648
Troubled Debt Restructurings [Table Text Block]	The following table summarizes information relative to troubled debt restructurings by loan portfolio class at December 31, 2015 and 2014 : In thousands Pre-Modification Outstanding Recorded Investment Post-Modification Outstanding Recorded Investment Recorded Investment at period end December 31, 2015 Nonaccruing troubled debt restructurings: Commercial real estate $ 1,021 $ 1,021 $ 460 Commercial real estate construction 1,548 1,541 74 Total nonaccruing troubled debt restructurings 2,569 2,562 534 Accruing troubled debt restructurings: Commercial real estate 7,118 7,170 6,509 Residential mortgage 336 336 283 Total accruing troubled debt restructurings 7,454 7,506 6,792 Total Troubled Debt Restructurings $ 10,023 $ 10,068 $ 7,326 December 31, 2014 Nonaccruing troubled debt restructurings: Commercial and industrial $ 490 $ 485 $ 46 Commercial real estate 1,021 1,021 546 Commercial real estate construction 1,548 1,541 274 Total nonaccruing troubled debt restructurings 3,059 3,047 866 Accruing troubled debt restructurings: Commercial real estate 7,118 7,170 6,674 Residential mortgage 336 336 294 Total accruing troubled debt restructurings 7,454 7,506 6,968 Total Troubled Debt Restructurings $ 10,513 $ 10,553 $ 7,834
Loan Portfolio Summarized By The Past Due Status [Table Text Block]	The following table presents the classes of the loan portfolio summarized by the past due status as of December 31, 2015 and 2014 : In thousands 30-59 Days Past Due 60-89 Days Past Due >90 Days Past Due Total Past Due Current Total Loans Receivable Loans Receivable >90 Days and Accruing December 31, 2015 Commercial and industrial $ 16 $ 61 $ 1,471 $ 1,548 $ 116,144 $ 117,692 $ — Commercial real estate 77 1,047 743 1,867 288,032 289,899 — Commercial real estate construction — — 374 374 13,055 13,429 — Residential mortgage 1,686 248 2,082 4,016 353,212 357,228 1,904 Home equity lines of credit 186 — 228 414 59,710 60,124 228 Consumer 26 26 — 52 14,536 14,588 — Total $ 1,991 $ 1,382 $ 4,898 $ 8,271 $ 844,689 $ 852,960 $ 2,132 December 31, 2014 Commercial and industrial $ 153 $ — $ 1,729 $ 1,882 $ 72,973 $ 74,855 $ — Commercial real estate 236 769 2,269 3,274 278,308 281,582 33 Commercial real estate construction — 17 368 385 11,825 12,210 — Residential mortgage 2,664 1,332 2,704 6,700 352,675 359,375 1,502 Home equity lines of credit 169 — 101 270 55,703 55,973 101 Consumer 23 9 — 32 15,245 15,277 — Total $ 3,245 $ 2,127 $ 7,171 $ 12,543 $ 786,729 $ 799,272 $ 1,636
Allowance For Loan Losses And Recorded Investment In Financing Receivables [Table Text Block]	The following table summarizes the allowance for loan losses and recorded investment in loans: In thousands Commercial and Industrial Commercial Real Estate Commercial Real Estate Construction Residential Mortgage Home Equity Lines of Credit Consumer Unallocated Total December 31, 2015 Allowance for loan losses Beginning balance- January 1, 2015 $ 2,048 $ 5,872 $ 194 $ 3,845 $ 557 $ 1,050 $ 1,606 $ 15,172 Charge-offs (150 ) — (39 ) (622 ) (15 ) (111 ) — (937 ) Recoveries 369 — — 136 — 7 — 512 Provisions 241 (656 ) (43 ) (10 ) 77 137 254 — Ending balance- December 31, 2015 $ 2,508 $ 5,216 $ 112 $ 3,349 $ 619 $ 1,083 $ 1,860 $ 14,747 Ending balance: individually evaluated for impairment $ — $ — $ — $ — $ — $ — $ — $ — Ending balance: collectively evaluated for impairment $ 2,508 $ 5,216 $ 112 $ 3,349 $ 619 $ 1,083 $ 1,860 $ 14,747 Loans receivables Ending balance $ 117,692 $ 289,899 $ 13,429 $ 357,228 $ 60,124 $ 14,588 $ — $ 852,960 Ending balance: individually evaluated for impairment $ 1,471 $ 8,185 $ 374 $ 461 $ — $ — $ — $ 10,491 Ending balance: collectively evaluated for impairment $ 116,221 $ 281,714 $ 13,055 $ 356,767 $ 60,124 $ 14,588 $ — $ 842,469 December 31, 2014 Allowance for loan losses Beginning balance- January 1, 2014 $ 1,915 $ 5,819 $ 247 $ 4,013 $ 537 $ 947 $ 2,613 $ 16,091 Charge-offs (132 ) (121 ) — (705 ) (169 ) (64 ) — (1,191 ) Recoveries 15 — — 97 — 10 — 122 Provisions 250 174 (53 ) 440 189 157 (1,007 ) 150 Ending balance- December 31, 2014 $ 2,048 $ 5,872 $ 194 $ 3,845 $ 557 $ 1,050 $ 1,606 $ 15,172 Ending balance: individually evaluated for impairment $ — $ — $ — $ 302 $ — $ — $ — $ 302 Ending balance: collectively evaluated for impairment $ 2,048 $ 5,872 $ 194 $ 3,543 $ 557 $ 1,050 $ 1,606 $ 14,870 Loans receivables Ending balance $ 74,855 $ 281,582 $ 12,210 $ 359,375 $ 55,973 $ 15,277 $ — $ 799,272 Ending balance: individually evaluated for impairment $ 1,729 $ 9,999 $ 368 $ 1,520 $ — $ — $ — $ 13,616 Ending balance: collectively evaluated for impairment $ 73,126 $ 271,583 $ 11,842 $ 357,855 $ 55,973 $ 15,277 $ — $ 785,656 In thousands Commercial and Industrial Commercial Real Estate Commercial Real Estate Construction Residential Mortgage Home Equity Lines of Credit Consumer Unallocated Total December 31, 2013 Allowance for loan losses Beginning balance- January 1, 2013 $ 1,507 $ 6,576 $ 518 $ 3,721 $ 517 $ 633 $ 3,353 $ 16,825 Charge-offs (178 ) (996 ) — (1,062 ) — (191 ) — (2,427 ) Recoveries 235 — — 4 — 4 — 243 Provisions 351 239 (271 ) 1,350 20 501 (740 ) 1,450 Ending balance- December 31, 2013 $ 1,915 $ 5,819 $ 247 $ 4,013 $ 537 $ 947 $ 2,613 $ 16,091 Ending balance: individually evaluated for impairment $ — $ — $ — $ 201 $ — $ — $ — $ 201 Ending balance: collectively evaluated for impairment $ 1,915 $ 5,819 $ 247 $ 3,812 $ 537 $ 947 $ 2,613 $ 15,890 Loans receivables Ending balance $ 59,217 $ 239,186 $ 11,196 $ 351,009 $ 53,852 $ 14,188 $ — $ 728,648 Ending balance: individually evaluated for impairment $ 1,574 $ 11,197 $ 788 $ 2,153 $ — $ — $ — $ 15,712 Ending balance: collectively evaluated for impairment $ 57,643 $ 227,989 $ 10,408 $ 348,856 $ 53,852 $ 14,188 $ — $ 712,936

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Premises and equipment at December 31 were as follows: In thousands 2015 2014 Land $ 2,677 $ 2,591 Buildings and improvements 19,886 19,492 Furniture and equipment 13,482 14,843 Construction in process 629 139 36,674 37,065 Accumulated depreciation (18,630 ) (19,340 ) $ 18,044 $ 17,725

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2015
Interest-bearing Deposit Liabilities [Abstract]
Schedule Of Deposits [Table Text Block]	Deposits were comprised of the following as of December 31: In thousands 2015 2014 Non-interest bearing demand $ 166,224 $ 144,987 Interest bearing demand 135,826 115,587 Savings 364,086 332,375 Time certificates of deposit of $250,000 or less 215,539 218,511 Time certificates of deposit greater than $250,000 31,305 33,416 $ 912,980 $ 844,876
Schedule Of Maturities Of Time Certificates Of Deposits [Table Text Block]	Scheduled maturities of time certificates of deposit at December 31, 2015 , were as follows: Years Ending In thousands 2016 $ 176,037 2017 41,155 2018 23,772 2019 3,937 2020 1,943 $ 246,844

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Leases [Abstract]
Future Minimum Rental Payments [Table Text Block]	The following is a schedule by year of future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year as of December 31: Years Ending In thousands 2016 $ 404 2017 293 2018 254 2019 221 2020 204 Later years 716 $ 2,092

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Short-term Debt [Table Text Block]	Short-term borrowings and weighted-average interest rates at December 31 are as follows: 2015 2014 Dollars in thousands Amount Rate Amount Rate FHLB overnight advance $ — — % $ — — % Securities sold under repurchase agreements 35,202 0.12 45,699 0.14 $ 35,202 0.12 % $ 45,699 0.14 %
Offsetting Liabilities [Table Text Block]	The following table presents the short-term borrowings subject to an enforceable master netting arrangement or repurchase agreement as of December 31, 2015 and 2014 : Gross Amounts Not Offset in the Statements of Condition Dollars in thousands Gross Amounts of Recognized Liabilities Gross Amounts Offset in the Statements of Condition Net Amounts of Liabilities Presented in the Statements of Condition Financial Instruments Cash Collateral Pledged Net Amount December 31, 2015 Repurchase agreements Commercial customers and government entities (a) $ 35,202 $ — $ 35,202 $ (35,202 ) $ — $ — December 31, 2014 Repurchase agreements Commercial customers and government entities (a) $ 45,699 $ — $ 45,699 $ (45,699 ) $ — $ — (a) As of December 31, 2015 and 2014 , the fair value of securities pledged in connection with repurchase agreements was $41,132,000 and $47,576,000 , respectively.
Schedule of Maturities of Long-term Debt [Table Text Block]	A summary of long-term debt as of December 31 is as follows: 2015 2014 Dollars in thousands Amount Rate Amount Rate FHLB fixed-rate advances maturing: 2015 $ — — % $ 21,000 2.50 % 2016 18,250 1.98 % 18,250 1.98 % 2017 14,250 2.30 % 14,250 2.30 % 2018 24,500 1.90 % 15,500 2.18 % 2019 14,500 1.86 % 10,500 1.90 % 2020 5,000 1.96 % — — % Loan payable to local bank — — % 1,437 5.50 % $ 76,500 2.05 % $ 80,937 2.26 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of income tax expense for the years ended December 31, 2015 , 2014 and 2013 , are as follows: In thousands 2015 2014 2013 Federal: Current $ 3,316 $ 2,152 $ 1,800 Deferred 392 875 693 3,708 3,027 2,493 State: Current 53 53 42 $ 3,761 $ 3,080 $ 2,535
Schedule of Reconciliations of the Statutory Federal Income Tax [Table Text Block]	Reconciliations of the statutory federal income tax at a rate of 34% to the income tax expense reported in the consolidated statements of income for the years ended December 31, 2015 , 2014 and 2013 , are as follows: Percentage of Income before Income Taxes 2015 2014 2013 Federal income tax at statutory rate 34.0 % 34.0 % 34.0 % State income taxes, net of federal benefit 0.2 % 0.3 % 0.2 % Tax-exempt income (4.4 )% (3.5 )% (4.6 )% Earnings on investment in bank-owned life insurance (2.5 )% (2.8 )% (2.8 )% Rehabilitation and low-income housing credits (2.0 )% (5.1 )% (5.7 )% Other 0.2 % 0.1 % 0.3 % 25.5 % 23.0 % 21.4 %
Components of Deferred Tax Assets and Liabilities [Table Text Block]	Components of deferred tax assets and liabilities at December 31 were as follows: In thousands 2015 2014 Deferred tax assets: Allowance for loan losses $ 5,014 $ 5,159 Accrued deferred compensation 1,008 903 Pension 3,034 2,727 Deferred loan fees 4 67 Other-than-temporary impairment 178 178 Nonaccrual interest 168 176 Deferred director fees 576 496 Other 644 695 10,626 10,401 Deferred tax liabilities: Available for sale securities 600 1,324 Prepaid pension benefit cost 6,505 6,466 Prepaid expenses 166 168 Accumulated depreciation 331 188 Goodwill/intangibles 873 743 8,475 8,889 Net Deferred Tax Asset $ 2,151 $ 1,512

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]	For assets measured at fair value, the fair value measurements by level within the fair value hierarchy, and the basis of measurement used at December 31, 2015 and 2014 , are as follows: Fair Value Measurements at December 31, 2015 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 46,029 $ — $ 46,029 $ — Mortgage-backed securities, residential 42,839 — 42,839 — State and municipal 28,078 — 28,078 — Corporate bonds 6,955 — 6,955 — CRA mutual fund 1,053 1,053 — — Stock in other banks 739 739 — — Total securities available for sale Recurring $ 125,693 $ 1,792 $ 123,901 $ — Impaired loans Non-recurring $ 4,451 $ — $ — $ 4,451 Foreclosed assets held for resale Non-recurring $ — $ — $ — $ — Fair Value Measurements at December 31, 2014 In thousands Basis Total Level 1 Level 2 Level 3 U.S. Government and agencies $ 17,317 $ — $ 17,317 $ — Mortgage-backed securities, residential 53,262 — 53,262 — State and municipal 35,445 — 35,445 — Corporate bonds 10,083 — 10,083 — CRA mutual fund 1,058 1,058 — — Stock in other banks 835 835 — — Total securities available for sale Recurring $ 118,000 $ 1,893 $ 116,107 $ — Impaired loans Non-recurring $ 5,785 $ — $ — $ 5,785 Foreclosed assets held for resale Non-recurring $ 383 $ — $ — $ 383
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	The following table presents additional quantitative information about assets measured at fair value on a nonrecurring basis for which the Corporation has utilized Level 3 inputs to determine fair value: Quantitative Information about Level 3 Fair Value Measurements Dollars in thousands Fair Value Estimate Valuation Technique Unobservable Input Range Weighted Average December 31, 2015 Impaired loans $ 4,451 Appraisal of collateral (1) Appraisal adjustments (2) (10) - (50)% (16 )% Foreclosed assets held for resale $ — Appraisal of collateral (1) (3) Appraisal adjustments (2) (10) - (50)% — % December 31, 2014 Impaired loans $ 5,785 Appraisal of collateral (1) Appraisal adjustments (2) (10) - (50)% (18 )% Foreclosed assets held for resale $ 383 Appraisal of collateral (1) (3) Appraisal adjustments (2) (10) - (50)% (44 )% (1) Fair value is generally determined through independent third-party appraisals of the underlying collateral, which generally includes various Level 3 inputs which are not observable. (2) Appraisals may be adjusted 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, or age of the appraisal. (3) Includes qualitative adjustments by management and estimated liquidation expenses.
Fair Value, by Balance Sheet Grouping [Table Text Block]	The following presents the carrying amount, fair value, and placement in the fair value hierarchy of the Corporation’s financial instruments at December 31, 2015 and 2014 : December 31, 2015 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 13,468 $ 13,468 $ 6,746 $ 6,722 $ — Interest-bearing deposits in banks 5,289 5,289 5,289 — — Investment securities available for sale 125,693 125,693 1,792 123,901 — Investment securities held to maturity 71,542 71,363 — 71,363 — Loans held for sale 1,835 1,835 — 1,835 — Loans, less allowance for loan losses 838,213 842,169 — — 842,169 Accrued interest receivable 3,016 3,016 — 3,016 — Restricted investment in bank stocks 4,414 4,414 — 4,414 — Financial liabilities: Deposits 912,980 913,188 — 913,188 — Short-term borrowings 35,202 35,202 — 35,202 — Long-term borrowings 76,500 77,545 — 77,545 — Accrued interest payable 815 815 — 815 — Off-balance sheet financial instruments — — — — — December 31, 2014 In thousands Carrying Amount Fair Value Level 1 Level 2 Level 3 Financial assets: Cash and due from banks $ 13,502 $ 13,502 $ 7,200 $ 6,302 $ — Interest-bearing deposits in banks 6,171 6,171 6,171 — — Investment securities available for sale 118,000 118,000 1,893 116,107 — Investment securities held to maturity 73,346 73,057 — 73,057 — Loans held for sale 1,623 1,623 — 1,623 — Loans, less allowance for loan losses 784,100 795,117 — — 795,117 Accrued interest receivable 2,950 2,950 — 2,950 — Restricted investment in bank stocks 4,216 4,216 — 4,216 — Financial liabilities: Deposits 844,876 845,565 — 845,565 — Short-term borrowings 45,699 45,699 — 45,699 — Long-term borrowings 80,937 82,478 — 82,478 — Accrued interest payable 773 773 — 773 — Off-balance sheet financial instruments — — — — —

RETIREMENT PLANS (Tables)

RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2015
Postemployment Benefits [Abstract]
Schedule of Benefit Plan Funded Status [Table Text Block]	A measurement date of December 31 has been used for the fiscal year's ended December 31, 2015 and 2014 . In thousands 2015 2014 Change in benefit obligation: Benefit obligation at beginning of year $ 27,165 $ 22,303 Service cost 881 689 Interest cost 1,040 1,035 Change in assumptions (1,438 ) 4,087 Benefits paid (978 ) (949 ) Benefit obligation at end of year 26,670 27,165 Change in plan assets: Fair value of plan assets at beginning of year 38,163 34,711 Actual return on plan assets (305 ) 2,050 Employer contribution — 2,351 Benefits paid (978 ) (949 ) Fair value of plan assets at end of year 36,880 38,163 Funded Status, included in other assets $ 10,210 $ 10,998 Amounts recognized in accumulated other comprehensive loss: Total net actuarial loss $ 8,923 $ 7,995 Prior service cost 1 25 Total included in accumulated other comprehensive loss (pretax) $ 8,924 $ 8,020
Estimated Costs To Be Amortized From AOCI Into Net Periodic Pension Cost During The Next Fiscal Year [Table Text Block]	The estimated costs that will be amortized from accumulated other comprehensive income into net periodic pension cost during the next fiscal year are as follows: In thousands Net loss $ 682 Prior service cost 1 $ 683
Components Of Net Periodic Benefit Costs (Income) [Table Text Block]	The components of net periodic benefit costs (income) related to the non-contributory, defined benefit pension plan for the years ended December 31 are as follows: In thousands 2015 2014 2013 Components of net periodic benefit cost (income): Service cost $ 881 $ 689 $ 774 Interest cost 1,040 1,035 894 Expected return on plan assets (2,542 ) (2,311 ) (1,957 ) Recognized net actuarial loss 481 21 652 Amortization of prior service cost 24 40 40 Net Periodic Benefit (Income) Cost (116 ) (526 ) 403 Net loss (gain) 1,409 4,349 (4,400 ) Amortization of net loss (481 ) (21 ) (652 ) Amortization of prior service cost (24 ) (40 ) (40 ) Total recognized in other comprehensive loss (income) $ 904 $ 4,288 $ (5,092 ) Total recognized in net periodic benefit (income) cost and other comprehensive loss (income) $ 788 $ 3,762 $ (4,689 )
Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit Cost (Income) [Table Text Block]	For the years ended December 31, 2015 , 2014 and 2013 , the assumptions used to determine the benefit obligation are as follows: 2015 2014 2013 Discount rate 4.35 % 3.90 % 4.75 % Rate of compensation increase 3.50 % 3.75 % 3.75 % For the years ended December 31, 2015 , 2014 and 2013 , the assumptions used to determine the net periodic benefit cost (income) are as follows: 2015 2014 2013 Discount rate 3.90 % 4.75 % 3.75 % Expected long-term rate of return on plan assets 6.75 % 6.75 % 6.75 % Rate of compensation increase 3.75 % 3.75 % 3.75 %
Pension Plan Weighted-Average Assets' Allocations [Table Text Block]	The Corporation’s pension plan weighted-average assets’ allocations at December 31, 2015 and 2014 , are as follows: 2015 2014 Equity securities 48 % 47 % Debt securities 47 % 47 % Short-term fixed income — % 1 % Real estate 5 % 5 % 100 % 100 %
Fair Value Measurements [Table Text Block]	Fair value measurements at December 31, 2015 , are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 17,618 $ 1,437 $ 16,181 $ — Debt securities 17,463 — 17,463 — Real estate 1,799 — 1,799 — Fair value measurements at December 31, 2014 , are as follows: In thousands Total Level 1 Level 2 Level 3 Equity securities $ 18,511 $ 1,412 $ 17,099 $ — Debt securities 17,821 — 17,821 — Real estate 1,831 — 1,831 —
Future Benefit Payments [Table Text Block]	Based on current data and assumptions, the following benefit payments, which reflect expected future service, as appropriate, are: Years Ending In thousands 2016 $ 1,090 2017 1,200 2018 1,290 2019 1,400 2020 1,420 2021 - 2025 8,650

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Dec. 31, 2015
Regulatory Capital Requirements [Abstract]
The Actual and Required Capital Amounts and Ratios [Table Text Block]	The actual and required capital amounts and ratios were as follows: Actual For Capital Adequacy Purposes To be Well Capitalized under Prompt Corrective Action Provisions Dollars in thousands Amount Ratio Amount Ratio Amount Ratio CORPORATION As of December 31, 2015 Tier 1 leverage ratio (to average assets) $ 115,005 10.08 % $ ≥45,646 ≥4.0% N/A N/A Common Tier 1 risk-based capital ratio (to risk-weighted assets) 115,005 15.00 ≥34,503 ≥4.5 N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 115,005 15.00 ≥46,004 ≥6.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 124,675 16.26 ≥61,339 ≥8.0 N/A N/A As of December 31, 2014 Tier 1 leverage ratio (to average assets) $ 105,241 9.81 % $ ≥42,905 ≥4.0% N/A N/A Tier 1 risk-based capital ratio (to risk-weighted assets) 105,241 14.02 ≥30,032 ≥4.0 N/A N/A Total risk-based capital ratio (to risk-weighted assets) 114,798 15.29 ≥60,064 ≥8.0 N/A N/A BANK As of December 31, 2015 Tier 1 leverage ratio (to average assets) $ 100,698 8.84 % $ ≥45,550 ≥4.0% $ ≥56,938 ≥5.0% Common Tier 1 risk-based capital ratio (to risk-weighted assets) 100,698 13.22 ≥34,270 ≥4.5 ≥49,501 ≥6.5 Tier 1 risk-based capital ratio (to risk-weighted assets) 100,698 13.22 ≥45,693 ≥6.0 ≥60,924 ≥8.0 Total risk-based capital ratio (to risk-weighted assets) 110,287 14.48 ≥60,924 ≥8.0 ≥76,155 ≥10.0 As of December 31, 2014 Tier 1 leverage ratio (to average assets) $ 95,028 8.86 % $ ≥42,912 ≥4.0% $ ≥53,640 ≥5.0% Tier 1 risk-based capital ratio (to risk-weighted assets) 95,028 12.75 ≥29,817 ≥4.0 ≥44,725 ≥6.0 Total risk-based capital ratio (to risk-weighted assets) 104,425 14.01 ≥59,633 ≥8.0 ≥74,542 ≥10.0

FINANCIAL INSTRUMENTS WITH OF41

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)	12 Months Ended
	Dec. 31, 2015
Risks and Uncertainties [Abstract]
Schedule of Fair Value, Off-balance Sheet Risks [Table Text Block]	A summary of the Corporation’s commitments at December 31 were as follows: In thousands 2015 2014 Commitments to extend credit $ 199,932 $ 217,837 Standby letters of credit 4,986 6,072

ACNB CORPORATION (PARENT COMP42

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Statements of Condition [Table Text Block]	December 31, In thousands 2015 2014 ASSETS Cash $ 4,448 $ 4,541 Investment in banking subsidiary 95,948 92,168 Investment in other subsidiaries 8,928 9,291 Investments in low-income housing partnerships 1,336 1,659 Securities and other assets 1,340 1,228 Receivable from banking subsidiary 2,769 2,638 Total Assets $ 114,769 $ 111,525 LIABILITIES AND STOCKHOLDERS’ EQUITY Long-term debt $ — $ 1,437 Other liabilities 54 66 Stockholders’ equity 114,715 110,022 Total Liabilities and Stockholders’ Equity $ 114,769 $ 111,525
Statements of Income [Table Text Block]	Years Ended December 31, In thousands 2015 2014 2013 Dividends from banking subsidiary $ 4,820 $ 4,801 $ 4,781 Other income 190 310 34 5,010 5,111 4,815 Expenses 431 697 817 4,579 4,414 3,998 Income tax benefit 381 810 944 4,960 5,224 4,942 Equity in undistributed earnings of subsidiaries 6,057 5,066 4,373 Net Income $ 11,017 $ 10,290 $ 9,315 Comprehensive Income $ 9,014 $ 7,461 $ 9,633
Statements of Cash Flows [Table Text Block]	Years Ended December 31, In thousands 2015 2014 2013 CASH FLOWS FROM OPERATING ACTIVITIES Net income $ 11,017 $ 10,290 $ 9,315 Equity in undistributed earnings of subsidiaries (6,057 ) (5,066 ) (4,373 ) Increase in receivable from banking subsidiary (131 ) (810 ) (843 ) Other 86 799 695 Net Cash Provided by Operating Activities 4,915 5,213 4,794 CASH FLOWS FROM INVESTING ACTIVITIES Return of investment from subsidiary 750 250 1,500 Proceeds from sale of low-income housing partnership — — 476 Net Cash Provided by Investing Activities 750 250 1,976 CASH FLOWS USED IN FINANCING ACTIVITIES Repayments on long-term debt (1,437 ) (266 ) (251 ) Proceeds from issuance of common stock 499 381 447 Dividends paid (4,820 ) (4,622 ) (4,542 ) Net Cash Used in Financing Activities (5,758 ) (4,507 ) (4,346 ) Net (Decrease) Increase in Cash and Cash Equivalents (93 ) 956 2,424 CASH AND CASH EQUIVALENTS — BEGINNING 4,541 3,585 1,161 CASH AND CASH EQUIVALENTS — ENDING $ 4,448 $ 4,541 $ 3,585

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Carrying Value And Accumulated Amortization Of The Intangible Assets (Customer Lists) [Table Text Block]	The carrying value and accumulated amortization of the intangible assets (customer lists) as of December 31, 2015 and 2014 , are as follows: 2015 2014 In thousands Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets $ 6,667 $ 5,634 $ 6,494 $ 5,298
Expected Amortization Expense [Table Text Block]	Amortization of the intangible assets for the five years subsequent to December 31, 2015 , is expected to be as follows: Years Ending In thousands 2016 $ 341 2017 323 2018 238 2019 28 2020 23 Thereafter 80

SEGMENT AND RELATED INFORMATI44

SEGMENT AND RELATED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information [Table Text Block]	Segment information for 2015 , 2014 and 2013 is as follows: In thousands Banking Insurance Total 2015 Net interest income and other income from external customers $ 43,522 $ 4,490 $ 48,012 Income before income taxes 14,137 641 14,778 Total assets 1,138,106 9,819 1,147,925 Capital expenditures 1,712 26 1,738 2014 Net interest income and other income from external customers $ 41,183 $ 4,601 $ 45,784 Income before income taxes 12,729 641 13,370 Total assets 1,078,546 11,262 1,089,808 Capital expenditures 2,141 1,007 3,148 2013 Net interest income and other income from external customers $ 40,953 $ 4,362 $ 45,315 Income before income taxes 11,337 513 11,850 Total assets 1,035,597 10,450 1,046,047 Capital expenditures 2,205 7 2,212
Selected Quarterly Data [Table Text Block]	Selected quarterly information for the years ended December 31, 2015 and 2014 , is as follows: Dollars in thousands, except per share data First Quarter Second Quarter Third Quarter Fourth Quarter 2015 Interest income $ 9,811 $ 10,045 $ 9,717 $ 9,891 Interest expense 970 989 959 940 Net interest income 8,841 9,056 8,758 8,951 Provision for loan losses — — — — Net interest income after provision for loan losses 8,841 9,056 8,758 8,951 Net gains on sales of securities — 101 158 2 Other income 2,793 3,138 3,132 3,082 Other expenses and provision for income taxes 9,091 9,485 9,236 9,183 Net income $ 2,543 $ 2,810 $ 2,812 $ 2,852 Basic earnings per share $ 0.42 $ 0.47 $ 0.47 $ 0.47 Dividends per share $ 0.20 $ 0.20 $ 0.20 $ 0.20 2014 Interest income $ 9,319 $ 9,325 $ 9,376 $ 9,506 Interest expense 902 905 911 928 Net interest income 8,417 8,420 8,465 8,578 Provision for loan losses 150 — — — Net interest income after provision for loan losses 8,267 8,420 8,465 8,578 Net gains on sales of securities — 52 2 8 Other income 2,602 3,340 2,928 2,972 Other expenses and provision for income taxes 8,397 9,081 8,771 9,095 Net income $ 2,472 $ 2,731 $ 2,624 $ 2,463 Basic earnings per share $ 0.41 $ 0.46 $ 0.44 $ 0.40 Dividends per share $ 0.19 $ 0.19 $ 0.19 $ 0.20

SUMMARY OF SIGNIFICANT ACCOUN45

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Components Of The Accumulated Other Comprehensive Income, Net Of Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Unrealized Gains on Securities	$ 1,164	$ 2,570
Pension Liability	(5,890)	(5,293)
Accumulated other comprehensive (loss) income	$ (4,726)	$ (2,723)

SUMMARY OF SIGNIFICANT ACCOUN46

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary of Significant Accounting Policies [Line Items]
Number of Full-service Bank Offices	21
Assets Held-in-trust	$ 178,000	$ 165,000
Total Loans Receivable	$ 852,960	799,272	$ 728,648
Number of minimum months for corporation to order updated valuation	18 months
Other Postretirement Benefit Expense	$ 46	$ 29	$ 47
Weighted Average Number of Shares Outstanding, Basic	6,026,224	6,002,240	5,976,960
Credit Concentration Risk [Member]
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable	$ 130,539
Concentration Risk, Percentage	15.30%
Residential Mortgage and Commercial Loans [Member]
Summary of Significant Accounting Policies [Line Items]
Threshold period past due to discontinue accrual interest on financing receivable	90 days
Consumer [Member]
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable	$ 14,588	$ 15,277	$ 14,188
Threshold period past due for charge off of financing receivable	120 days
Commercial real estate [Member]
Summary of Significant Accounting Policies [Line Items]
Total Loans Receivable	$ 289,899	$ 281,582	$ 239,186
Threshold period past due for Corporation to order updated valuation on financing receivable	90 days
Number of previous months with no updated valuation completed for Corporation to update validation	12 months
Number of maximum days of loan being classified as impaired for Corporation to order third party valuation	30 days
Commercial real estate [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Financing receivable term	20 years
Loan-to-value ratio	80.00%
Residential Mortgage [Member]
Summary of Significant Accounting Policies [Line Items]
Loan-to-value ratio	80.00%
Residential Mortgage [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Financing receivable term	30 years
Home Equity Line of Credit [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Financing receivable term	20 years
Loan-to-value ratio	90.00%

RESTRICTIONS ON CASH AND DUE 47

RESTRICTIONS ON CASH AND DUE FROM BANKS (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Restricted Cash and Investments [Abstract]
Compensating Balance, Amount	$ 933	$ 1,842
Average Compensating Balance Amount	$ 1,512	$ 1,959

SECURITIES (Unrealized Gain (Lo

SECURITIES (Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	$ 123,929	$ 114,106
Securities Available-for-sale, Gross Unrealized Gains	2,180	3,900
Securities Available-for-sale, Gross Unrealized Losses	416	6
Securities available for sale	125,693	118,000
Securities Held-to-maturity, Amortized Cost	71,542	73,346
Held-to-maturity Securities, Accumulated Unrecognized Holding Gain	259	316
Securities Held-to-maturity, Gross Unrealized Losses	438	605
Securities held to maturity, fair value	71,363	73,057
U.S. Government and agencies [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	46,218	16,980
Securities Available-for-sale, Gross Unrealized Gains	124	337
Securities Available-for-sale, Gross Unrealized Losses	313
Securities available for sale	46,029	17,317
Securities Held-to-maturity, Amortized Cost	31,044	24,497
Held-to-maturity Securities, Accumulated Unrecognized Holding Gain	27	11
Securities Held-to-maturity, Gross Unrealized Losses	176	348
Securities held to maturity, fair value	30,895	24,160
Residential Mortgage Backed Securities [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	41,528	51,076
Securities Available-for-sale, Gross Unrealized Gains	1,336	2,187
Securities Available-for-sale, Gross Unrealized Losses	25	1
Securities available for sale	42,839	53,262
Securities Held-to-maturity, Amortized Cost	40,498	48,849
Held-to-maturity Securities, Accumulated Unrecognized Holding Gain	232	305
Securities Held-to-maturity, Gross Unrealized Losses	262	257
Securities held to maturity, fair value	40,468	48,897
State and municipal [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	27,437	34,378
Securities Available-for-sale, Gross Unrealized Gains	642	1,072
Securities Available-for-sale, Gross Unrealized Losses	1	5
Securities available for sale	28,078	35,445
Corporate bonds [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	7,000	10,001
Securities Available-for-sale, Gross Unrealized Gains	20	82
Securities Available-for-sale, Gross Unrealized Losses	65	0
Securities available for sale	6,955	10,083
CRA mutual fund [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	1,044	1,044
Securities Available-for-sale, Gross Unrealized Gains	9	14
Securities Available-for-sale, Gross Unrealized Losses	0	0
Securities available for sale	1,053	1,058
Stock In Other Banks [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Amortized Cost	702	627
Securities Available-for-sale, Gross Unrealized Gains	49	208
Securities Available-for-sale, Gross Unrealized Losses	12
Securities available for sale	$ 739	$ 835

SECURITIES (Schedule of Unreali

SECURITIES (Schedule of Unrealized Loss on Investments) (Details) $ in Thousands	Dec. 31, 2015USD ($)Security	Dec. 31, 2014USD ($)
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	$ 42,882	$ 2,038
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	416	1
Securities Available-for-sale, 12 Months or More: Fair Value	0	1,059
Securities Available-for-sale, 12 Months or More: Unrealized Losses	0	5
Securities Available-for-sale, Total: Fair Value	42,882	3,097
Securities Available-for-sale, Total Unrealized Loss	416	6
Securities Held-to-maturity, Less than 12 Months: Fair Value	22,068	0
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	96	0
Securities Held-to-maturity, 12 Months or More, Fair Value	22,327	42,815
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	342	605
Securities Held-to-maturity, Total: Fair Value	44,395	42,815
Securities Held-to-maturity, Gross Unrealized Losses	438	605
U.S. Government and agencies [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	31,992
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	313
Securities Available-for-sale, Total: Fair Value	31,992
Securities Available-for-sale, Total Unrealized Loss	313
Securities Held-to-maturity, Less than 12 Months: Fair Value	18,959	0
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	83	0
Securities Held-to-maturity, 12 Months or More, Fair Value	6,907	21,149
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	93	348
Securities Held-to-maturity, Total: Fair Value	25,866	21,149
Securities Held-to-maturity, Gross Unrealized Losses	$ 176	348
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	19
Available-for-sale, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	3.00%
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	15
Held-to-maturity, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	2.00%
Held-to-maturity, Number of Securities in Continuous Loss Positions for 12 Months or More | Security	3
Residential Mortgage Backed Securities [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	$ 4,855	2,038
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	25	1
Securities Available-for-sale, Total: Fair Value	4,855	2,038
Securities Available-for-sale, Total Unrealized Loss	25	1
Securities Held-to-maturity, Less than 12 Months: Fair Value	3,109	0
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	13	0
Securities Held-to-maturity, 12 Months or More, Fair Value	15,420	21,666
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	249	257
Securities Held-to-maturity, Total: Fair Value	18,529	21,666
Securities Held-to-maturity, Gross Unrealized Losses	$ 262	257
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	4
Available-for-sale, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	1.00%
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	16
Held-to-maturity, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	3.00%
Held-to-maturity, Number of Securities in Continuous Loss Positions for 12 Months or More | Security	13
State and municipal [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	$ 909	0
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	1	0
Securities Available-for-sale, 12 Months or More: Fair Value	0	1,059
Securities Available-for-sale, 12 Months or More: Unrealized Losses	0	5
Securities Available-for-sale, Total: Fair Value	909	1,059
Securities Available-for-sale, Total Unrealized Loss	$ 1	5
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	2
Available-for-sale, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	1.00%
Corporate bonds [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	$ 4,935
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	65
Securities Available-for-sale, Total: Fair Value	4,935
Securities Available-for-sale, Total Unrealized Loss	$ 65	$ 0
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	1
Available-for-sale, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	2.00%
Stock In Other Banks [Member]
Schedule of Investments [Line Items]
Securities Available-for-sale, Less than 12 Months: Fair Value	$ 191
Securities Available-for-sale, Less than 12 Months: Unrealized Losses	12
Securities Available-for-sale, Total: Fair Value	191
Securities Available-for-sale, Total Unrealized Loss	$ 12
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions | Security	1
Available-for-sale, Securities in Unrealized Loss Positions, Unrealized Losses as Percentage of Amortized Cost	6.00%

SECURITIES (Investments Classif

SECURITIES (Investments Classified by Contractual Maturity Date) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Schedule of Investments [Line Items]
Available For Sale Securities Debt Maturities Within One Year Amortized Cost and Fair Value Period	1 year
Available for sale Securities, Amortized Cost, 1 year or less	$ 12,385
Available for sale Securities, Fair Value, 1 year or less	12,485
Available for sale Securities, Amortized Cost, Over 1 year through 5 years	41,878
Available for sale Securities, Fair Value, Over 1 year through 5 years	42,064
Available for sale Securities, Amortized Cost, Over 5 years through 10 years	26,227
Available for sale Securities, Fair Value, Over 5 years through 10 years	26,346
Available for sale Securities, Amortized Cost, Over 10 years	165
Available for sale Securities, Fair Value, Over 10 years	167
Available-for-sale Securities, Amortized Cost Basis	123,929	$ 114,106
Securities Available-for-sale, Fair Value	125,693	118,000
Held-to-maturity Securities, Amortized Cost, 1 year or less	0
Held-to-maturity Securities, Fair Value, 1 year or less	0
Held-to-maturity Securities, Amortized Cost, Over 1 year through 5 years	31,044
Held-to-maturity Securities, Fair Value, Over 1 year through 5 years	30,895
Held-to-maturity Securities, Amortized Cost, Over 5 years through 10 years	0
Held-to-maturity Securities, Fair Value, Over 5 years through 10 years	0
Held-to-maturity Securities	71,542	73,346
Securities held to maturity, fair value	$ 71,363	73,057
Available For Sale Securities and Held-to-Maturity Securities Debt Maturities After Ten Years Amortized Cost Period	10 years
Minimum [Member]
Schedule of Investments [Line Items]
Available For Sale Securities and Held-to-Maturity Securities Debt Maturities After One Through Five Years Amortized Cost Period	1 year
Available For Sale Securities and Held-to-Maturity Securities Debt Maturities After Five Through Ten Years Amortized Cost Period	5 years
Maximum [Member]
Schedule of Investments [Line Items]
Available For Sale Securities and Held-to-Maturity Securities Debt Maturities After One Through Five Years Amortized Cost Period	5 years
Available For Sale Securities and Held-to-Maturity Securities Debt Maturities After Five Through Ten Years Amortized Cost Period	10 years
Residential Mortgage Backed Securities [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	$ 41,528
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	42,839
Available-for-sale Securities, Amortized Cost Basis	41,528	51,076
Securities Available-for-sale, Fair Value	42,839	53,262
Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Net Carrying Amount	40,498
Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Fair Value	40,468
Held-to-maturity Securities	40,498	48,849
Securities held to maturity, fair value	40,468	48,897
CRA mutual fund [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	1,044
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	1,053
Available-for-sale Securities, Amortized Cost Basis	1,044	1,044
Securities Available-for-sale, Fair Value	1,053	1,058
Stock In Other Banks [Member]
Schedule of Investments [Line Items]
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Amortized Cost Basis	702
Available-for-sale Securities, Debt Maturities, without Single Maturity Date, Fair Value	739
Available-for-sale Securities, Amortized Cost Basis	702	627
Securities Available-for-sale, Fair Value	$ 739	$ 835

SECURITIES (Narrative) (Details

SECURITIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]
Available-for-sale Securities, Gross Realized Gains	$ 262,000	$ 72,000	$ 0
Available-for-sale Securities, Gross Realized Losses, Excluding Other than Temporary Impairments	1,000	10,000	$ 0
Available-for-sale Securities Pledged as Collateral	$ 117,646,000	$ 128,710,000

LOANS (Classes Of The Loan Port

LOANS (Classes Of The Loan Portfolio Summarized By The Aggregate Risk Rating) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 852,960	$ 799,272	$ 728,648
Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	117,692	74,855	59,217
Commercial real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	289,899	281,582	239,186
Commercial real estate construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	13,429	12,210	11,196
Residential mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	357,228	359,375	351,009
Home equity lines of credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	60,124	55,973	53,852
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	14,588	15,277	$ 14,188
Pass [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	799,176	739,060
Pass [Member] | Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	112,037	68,712
Pass [Member] | Commercial real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	252,071	238,820
Pass [Member] | Commercial real estate construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	11,087	8,714
Pass [Member] | Residential mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	350,537	352,283
Pass [Member] | Home equity lines of credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	58,856	55,254
Pass [Member] | Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	14,588	15,277
Special Mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	35,819	36,700
Special Mention [Member] | Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	3,744	2,412
Special Mention [Member] | Commercial real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	23,421	26,214
Special Mention [Member] | Commercial real estate construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,968	2,917
Special Mention [Member] | Residential mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	5,548	4,507
Special Mention [Member] | Home equity lines of credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,138	650
Substandard [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	17,965	23,512
Substandard [Member] | Commercial and industrial [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,911	3,731
Substandard [Member] | Commercial real estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	14,407	16,548
Substandard [Member] | Commercial real estate construction [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	374	579
Substandard [Member] | Residential mortgage [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	1,143	2,585
Substandard [Member] | Home equity lines of credit [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 130	$ 69

LOANS (Impaired Loans By Loan P

LOANS (Impaired Loans By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	$ 0	$ 694
Impaired Loans with Allowance, Unpaid Principal Balance	0	694
Impaired Loans with Allowance, Related Allowance	0	302
Impaired Loans with No Allowance, Recorded Investment	10,491	12,922
Impaired Loans with No Allowance, Unpaid Principal Balance	10,976	14,747
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	1,471	1,729
Impaired Loans with No Allowance, Unpaid Principal Balance	1,471	2,844
Commercial real estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	8,185	9,999
Impaired Loans with No Allowance, Unpaid Principal Balance	8,396	10,209
Commercial real estate construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	0
Impaired Loans with Allowance, Unpaid Principal Balance	0	0
Impaired Loans with Allowance, Related Allowance	0	0
Impaired Loans with No Allowance, Recorded Investment	374	368
Impaired Loans with No Allowance, Unpaid Principal Balance	648	642
Residential mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Recorded Investment	0	694
Impaired Loans with Allowance, Unpaid Principal Balance	0	694
Impaired Loans with Allowance, Related Allowance	0	302
Impaired Loans with No Allowance, Recorded Investment	461	826
Impaired Loans with No Allowance, Unpaid Principal Balance	$ 461	$ 1,052

LOANS (Average Of Impaired Loan

LOANS (Average Of Impaired Loans And Related Interest Income By Loan Portfolio Class) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	$ 278	$ 1,171	$ 986
Impaired Loans with Allowance, Interest Income	0	9	0
Impaired Loans with No Allowance, Average Recorded Investment	11,387	12,911	16,380
Impaired Loans with No Allowance, Interest Income	596	477	748
Commercial and industrial [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0	58
Impaired Loans with Allowance, Interest Income	0	0	0
Impaired Loans with No Allowance, Average Recorded Investment	1,591	1,351	466
Impaired Loans with No Allowance, Interest Income	129	2	0
Commercial real estate [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	144	95
Impaired Loans with Allowance, Interest Income	0	0	0
Impaired Loans with No Allowance, Average Recorded Investment	9,057	10,380	11,237
Impaired Loans with No Allowance, Interest Income	449	459	529
Commercial real estate construction [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	0	0	0
Impaired Loans with Allowance, Interest Income	0	0	0
Impaired Loans with No Allowance, Average Recorded Investment	276	604	3,558
Impaired Loans with No Allowance, Interest Income	0	0	209
Residential mortgage [Member]
Financing Receivable, Impaired [Line Items]
Impaired Loans with Allowance, Average Recorded Investment	278	1,027	833
Impaired Loans with Allowance, Interest Income	0	9	0
Impaired Loans with No Allowance, Average Recorded Investment	463	576	1,119
Impaired Loans with No Allowance, Interest Income	$ 18	$ 16	$ 10

LOANS (Nonaccrual Loans By Clas

LOANS (Nonaccrual Loans By Classes Of The Loan Portfolio) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	$ 852,960	$ 799,272	$ 728,648
Financing Receivable, Recorded Investment, Nonaccrual Status	3,699	6,648
Pass [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	799,176	739,060
Commercial and industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	117,692	74,855	59,217
Financing Receivable, Recorded Investment, Nonaccrual Status	1,471	1,729
Commercial and industrial [Member] | Pass [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	112,037	68,712
Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	289,899	281,582	239,186
Financing Receivable, Recorded Investment, Nonaccrual Status	1,676	3,325
Commercial real estate [Member] | Pass [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	252,071	238,820
Commercial real estate construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	13,429	12,210	11,196
Financing Receivable, Recorded Investment, Nonaccrual Status	374	368
Commercial real estate construction [Member] | Pass [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	11,087	8,714
Residential mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	357,228	359,375	$ 351,009
Financing Receivable, Recorded Investment, Nonaccrual Status	178	1,226
Residential mortgage [Member] | Pass [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Loans Receivable	$ 350,537	$ 352,283

LOANS (Troubled Debt Restructur

LOANS (Troubled Debt Restructurings Modified On Financing Receivables) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	$ 10,023	$ 10,513
Post-Modification Outstanding Recorded Investment	10,068	10,553
Recorded Investment at period end	7,326	7,834
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	2,569	3,059
Post-Modification Outstanding Recorded Investment	2,562	3,047
Recorded Investment at period end	534	866
Nonaccrual [Member] | Commercial and industrial [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		490
Post-Modification Outstanding Recorded Investment		485
Recorded Investment at period end		46
Nonaccrual [Member] | Commercial real estate [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	1,021	1,021
Post-Modification Outstanding Recorded Investment	1,021	1,021
Recorded Investment at period end	460	546
Nonaccrual [Member] | Commercial real estate construction [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	1,548	1,548
Post-Modification Outstanding Recorded Investment	1,541	1,541
Recorded Investment at period end	74	274
Accrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	7,454	7,454
Post-Modification Outstanding Recorded Investment	7,506	7,506
Recorded Investment at period end	6,792	6,968
Accrual [Member] | Commercial real estate [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	7,118	7,118
Post-Modification Outstanding Recorded Investment	7,170	7,170
Recorded Investment at period end	$ 6,509	$ 6,674

LOANS (Troubled Debt Restruct57

LOANS (Troubled Debt Restructurings) (Details)	12 Months Ended
	Dec. 31, 2015USD ($)Contract	Dec. 31, 2014USD ($)Contract	Dec. 31, 2013Contract	Dec. 31, 2012Contract	Dec. 31, 2011Contract	Dec. 31, 2010Contract
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	$ 10,023,000	$ 10,513,000
Post-Modification Outstanding Recorded Investment	10,068,000	10,553,000
Recorded Investment at period end	$ 7,326,000	$ 7,834,000
Financing Receivable, Modifications, Subsequent Default, Number of Contracts Paid in Full | Contract	1	1
Forbearance Agreement Modified, Number of Modified | Contract					1
Forbearance Agreement, Number of Negotiations | Contract			1	3		1
Forbearance Agreement, Number Of Expirations | Contract	4
Mortgage Loans in Process of Foreclosure, Amount	$ 583,000	$ 429,000
Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	2,569,000	3,059,000
Post-Modification Outstanding Recorded Investment	2,562,000	3,047,000
Recorded Investment at period end	534,000	866,000
Accrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	7,454,000	7,454,000
Post-Modification Outstanding Recorded Investment	7,506,000	7,506,000
Recorded Investment at period end	6,792,000	6,968,000
Commercial and industrial [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment		490,000
Post-Modification Outstanding Recorded Investment		485,000
Recorded Investment at period end		46,000
Commercial real estate [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	1,021,000	1,021,000
Post-Modification Outstanding Recorded Investment	1,021,000	1,021,000
Recorded Investment at period end	460,000	546,000
Commercial real estate [Member] | Accrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	7,118,000	7,118,000
Post-Modification Outstanding Recorded Investment	7,170,000	7,170,000
Recorded Investment at period end	6,509,000	6,674,000
Commercial real estate construction [Member] | Nonaccrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	1,548,000	1,548,000
Post-Modification Outstanding Recorded Investment	1,541,000	1,541,000
Recorded Investment at period end	74,000	274,000
Residential mortgage [Member] | Accrual [Member]
Financing Receivable, Modifications [Line Items]
Pre-Modification Outstanding Recorded Investment	336,000	336,000
Post-Modification Outstanding Recorded Investment	336,000	336,000
Recorded Investment at period end	$ 283,000	$ 294,000

LOANS (Loan Portfolio Summarize

LOANS (Loan Portfolio Summarized By The Past Due Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 8,271	$ 12,543
Current	844,689	786,729
Total Loans Receivable	852,960	799,272	$ 728,648
Loans Receivable Greater than 90 Days and Accruing	2,132	1,636
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,991	3,245
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,382	2,127
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,898	7,171
Commercial and industrial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,548	1,882
Current	116,144	72,973
Total Loans Receivable	117,692	74,855	59,217
Loans Receivable Greater than 90 Days and Accruing	0	0
Commercial and industrial [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	16	153
Commercial and industrial [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	61	0
Commercial and industrial [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,471	1,729
Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,867	3,274
Current	288,032	278,308
Total Loans Receivable	289,899	281,582	239,186
Loans Receivable Greater than 90 Days and Accruing	0	33
Commercial real estate [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	77	236
Commercial real estate [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,047	769
Commercial real estate [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	743	2,269
Commercial real estate construction [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	374	385
Current	13,055	11,825
Total Loans Receivable	13,429	12,210	11,196
Loans Receivable Greater than 90 Days and Accruing	0	0
Commercial real estate construction [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Commercial real estate construction [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	17
Commercial real estate construction [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	374	368
Residential mortgage [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	4,016	6,700
Current	353,212	352,675
Total Loans Receivable	357,228	359,375	351,009
Loans Receivable Greater than 90 Days and Accruing	1,904	1,502
Residential mortgage [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,686	2,664
Residential mortgage [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	248	1,332
Residential mortgage [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	2,082	2,704
Home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	414	270
Current	59,710	55,703
Total Loans Receivable	60,124	55,973	53,852
Loans Receivable Greater than 90 Days and Accruing	228	101
Home equity lines of credit [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	186	169
Home equity lines of credit [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	0	0
Home equity lines of credit [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	228	101
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	52	32
Current	14,536	15,245
Total Loans Receivable	14,588	15,277	$ 14,188
Loans Receivable Greater than 90 Days and Accruing	0	0
Consumer [Member] | Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	26	23
Consumer [Member] | Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	26	9
Consumer [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 0	$ 0

LOANS (Allowance For Loan Losse

LOANS (Allowance For Loan Losses And Recorded Investment In Financing Receivables) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				$ 15,172				$ 16,091	$ 15,172	$ 16,091	$ 16,825
Charge-offs									(937)	(1,191)	(2,427)
Recoveries									512	122	243
Provisions	$ 0	$ 0	$ 0	0	$ 0	$ 0	$ 0	150	0	150	1,450
Allowance for Loan Losses, Ending Balance	14,747				15,172				14,747	15,172	16,091
Ending balance: individually evaluated for impairment	0				302				0	302	201
Ending balance: collectively evaluated for impairment	14,747				14,870				14,747	14,870	15,890
Loans receivables, Ending Balance	852,960				799,272				852,960	799,272	728,648
Loans receivables: Ending balance: individually evaluated for impairment	10,491				13,616				10,491	13,616	15,712
Loans receivables: Ending balance: collectively evaluated for impairment	842,469				785,656				842,469	785,656	712,936
Commercial and industrial [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				2,048				1,915	2,048	1,915	1,507
Charge-offs									(150)	(132)	(178)
Recoveries									369	15	235
Provisions									241	250	351
Allowance for Loan Losses, Ending Balance	2,508				2,048				2,508	2,048	1,915
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	2,508				2,048				2,508	2,048	1,915
Loans receivables, Ending Balance	117,692				74,855				117,692	74,855	59,217
Loans receivables: Ending balance: individually evaluated for impairment	1,471				1,729				1,471	1,729	1,574
Loans receivables: Ending balance: collectively evaluated for impairment	116,221				73,126				116,221	73,126	57,643
Commercial real estate [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				5,872				5,819	5,872	5,819	6,576
Charge-offs									0	(121)	(996)
Recoveries									0	0	0
Provisions									(656)	174	239
Allowance for Loan Losses, Ending Balance	5,216				5,872				5,216	5,872	5,819
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	5,216				5,872				5,216	5,872	5,819
Loans receivables, Ending Balance	289,899				281,582				289,899	281,582	239,186
Loans receivables: Ending balance: individually evaluated for impairment	8,185				9,999				8,185	9,999	11,197
Loans receivables: Ending balance: collectively evaluated for impairment	281,714				271,583				281,714	271,583	227,989
Commercial real estate construction [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				194				247	194	247	518
Charge-offs									(39)	0	0
Recoveries									0	0	0
Provisions									(43)	(53)	(271)
Allowance for Loan Losses, Ending Balance	112				194				112	194	247
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	112				194				112	194	247
Loans receivables, Ending Balance	13,429				12,210				13,429	12,210	11,196
Loans receivables: Ending balance: individually evaluated for impairment	374				368				374	368	788
Loans receivables: Ending balance: collectively evaluated for impairment	13,055				11,842				13,055	11,842	10,408
Residential mortgage [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				3,845				4,013	3,845	4,013	3,721
Charge-offs									(622)	(705)	(1,062)
Recoveries									136	97	4
Provisions									(10)	440	1,350
Allowance for Loan Losses, Ending Balance	3,349				3,845				3,349	3,845	4,013
Ending balance: individually evaluated for impairment	0				302				0	302	201
Ending balance: collectively evaluated for impairment	3,349				3,543				3,349	3,543	3,812
Loans receivables, Ending Balance	357,228				359,375				357,228	359,375	351,009
Loans receivables: Ending balance: individually evaluated for impairment	461				1,520				461	1,520	2,153
Loans receivables: Ending balance: collectively evaluated for impairment	356,767				357,855				356,767	357,855	348,856
Home equity lines of credit [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				557				537	557	537	517
Charge-offs									(15)	(169)	0
Recoveries									0	0	0
Provisions									77	189	20
Allowance for Loan Losses, Ending Balance	619				557				619	557	537
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	619				557				619	557	537
Loans receivables, Ending Balance	60,124				55,973				60,124	55,973	53,852
Loans receivables: Ending balance: individually evaluated for impairment	0				0				0	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	60,124				55,973				60,124	55,973	53,852
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				1,050				947	1,050	947	633
Charge-offs									(111)	(64)	(191)
Recoveries									7	10	4
Provisions									137	157	501
Allowance for Loan Losses, Ending Balance	1,083				1,050				1,083	1,050	947
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	1,083				1,050				1,083	1,050	947
Loans receivables, Ending Balance	14,588				15,277				14,588	15,277	14,188
Loans receivables: Ending balance: individually evaluated for impairment	0				0				0	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	14,588				15,277				14,588	15,277	14,188
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for Loan Losses, Beginning Balance				$ 1,606				$ 2,613	1,606	2,613	3,353
Charge-offs									0	0	0
Recoveries									0	0	0
Provisions									254	(1,007)	(740)
Allowance for Loan Losses, Ending Balance	1,860				1,606				1,860	1,606	2,613
Ending balance: individually evaluated for impairment	0				0				0	0	0
Ending balance: collectively evaluated for impairment	1,860				1,606				1,860	1,606	2,613
Loans receivables, Ending Balance	0				0				0	0	0
Loans receivables: Ending balance: individually evaluated for impairment	0				0				0	0	0
Loans receivables: Ending balance: collectively evaluated for impairment	$ 0				$ 0				$ 0	$ 0	$ 0

LOANS (Narrative) (Details)

LOANS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	$ 456	$ 570	$ 704
Loans and Leases Receivable, Related Parties	5,632	$ 5,331
Loans and Leases Receivable, Related Parties, Additions	1,365
Loans and Leases Receivable, Related Parties, Collections	$ 1,064

PREMISES AND EQUIPMENT (Narrati

PREMISES AND EQUIPMENT (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,419	$ 1,414	$ 1,352

PREMISES AND EQUIPMENT (Table)

PREMISES AND EQUIPMENT (Table) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 36,674	$ 37,065
Accumulated depreciation	(18,630)	(19,340)
Premises and equipment, net	18,044	17,725
Land [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	2,677	2,591
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	19,886	19,492
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	13,482	14,843
Construction in process [Member]
Property, Plant and Equipment [Line Items]
Premises and equipment, gross	$ 629	$ 139

INVESTMENTS IN LOW-INCOME HOU63

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)Partnership	Dec. 31, 2014USD ($)
Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]
Number of limited partnerships in low-income properties | Partnership	3
Investments in low-income housing partnerships | $	$ 3,345	$ 3,793

DEPOSITS (Schedule Of Deposits)

DEPOSITS (Schedule Of Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Interest-bearing Deposit Liabilities [Abstract]
Non-interest bearing demand	$ 166,224	$ 144,987
Interest bearing demand	135,826	115,587
Savings	364,086	332,375
Time certificates of deposit of $250,000 or less	215,539	218,511
Time certificates of deposit greater than $250,000	31,305	33,416
Total Deposits	912,980	$ 844,876
Time certificate of deposits, threshold amount	$ 250,000

DEPOSITS (Schedule Of Maturitie

DEPOSITS (Schedule Of Maturities Of Time Certificates Of Deposits) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Interest-bearing Deposit Liabilities [Abstract]
2,016	$ 176,037
2,017	41,155
2,018	23,772
2,019	3,937
2,020	1,943
Time Deposits	$ 246,844

LEASE COMMITMENTS (Narrative) (

LEASE COMMITMENTS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Leases [Abstract]
Operating Leases, Rent Expense, Net	$ 456	$ 498	$ 468
Description of Lessee Leasing Arrangements, Operating Leases	ACNB leases space at several of its owned offices to other unrelated organizations under agreements that expired at varying dates in 2015 to 2016.
Operating Leases, Income Statement, Lease Revenue	$ 27	$ 132	$ 138

LEASE COMMITMENTS (Table) (Deta

LEASE COMMITMENTS (Table) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 404
2,017	293
2,018	254
2,019	221
2,020	204
Later years	716
Total future minimum rental payments	$ 2,092

BORROWINGS (Schedule of Short-t

BORROWINGS (Schedule of Short-term Debt) (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Short-term Borrowings	$ 35,202,000	$ 45,699,000
Short-term Debt, Weighted Average Interest Rate	0.12%	0.14%
Federal Home Loan Bank Stock	$ 3,966,100
Line of Credit Facility, Current Borrowing Capacity	20,000,000
FHLB overnight advance [Member]
Short-term Debt [Line Items]
Short-term Borrowings	$ 0	$ 0
Short-term Debt, Weighted Average Interest Rate	0.00%	0.00%
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Short-term Borrowings	$ 35,202,000	$ 45,699,000
Short-term Debt, Weighted Average Interest Rate	0.12%	0.14%

BORROWINGS (Offsetting Liabilit

BORROWINGS (Offsetting Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Offsetting Liabilities [Line Items]
Fair value of securities pledged in connection with repurchase agreements	$ 41,132	$ 47,576
Commercial Customers and Government Entities [Member]
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	35,202	45,699
Gross Amounts Offset in the Statements of Condition	0	0
Net Amounts of Liabilities Presented in the Statements of Condition	35,202	45,699
Gross Amounts Not Offset in the Statements of Condition, Financial Instruments	(35,202)	(45,699)
Gross Amounts Not Offset in the Statements of Condition, Cash Collateral Pledged	0	0
Net Amount	$ 0	$ 0

BORROWINGS (Schedule of Maturit

BORROWINGS (Schedule of Maturities of Long-term Debt) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
FHLB fixed-rate advances maturing in 2015, Amount	$ 0	$ 21,000
FHLB fixed-rate advances maturing in 2015, Rate	0.00%	2.50%
FHLB fixed-rate advances maturing in 2016, Amount	$ 18,250	$ 18,250
FHLB fixed-rate advances maturing in 2016, Rate	1.98%	1.98%
FHLB fixed-rate advances maturing in 2017, Amount	$ 14,250	$ 14,250
FHLB fixed-rate advances maturing in 2017, Rate	2.30%	2.30%
FHLB fixed-rate advances maturing in 2018, Amount	$ 24,500	$ 15,500
FHLB fixed-rate advances maturing in 2018, Rate	1.90%	2.18%
FHLB fixed-rate advances maturing in 2019, Amount	$ 14,500	$ 10,500
FHLB fixed-rate advances maturing in 2019, Rate	1.86%	1.90%
FHLB fixed-rate advances maturing in 2020, Amount	$ 5,000	$ 0
FHLB fixed-rate advances maturing in 2020, Rate	1.96%	0.00%
Loan payable to local bank	$ 0	$ 1,437
Loan payable to local bank, Rate	0.00%	5.50%
FHLB fixed-rate advances, Amount	$ 76,500	$ 80,937
FHLB fixed-rate advances, Rate	2.05%	2.26%
Federal Home Loan Bank, Advances, General Debt Obligations, Maximum Amount Available	$ 475,122
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	$ 388,622

REGULATORY RESTRICTIONS ON DI71

REGULATORY RESTRICTIONS ON DIVIDENDS (Narrative) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract]
Amount Available for Dividend Distribution without Prior Approval from Regulatory Agency	$ 14,409

INCOME TAXES (Schedule of Compo

INCOME TAXES (Schedule of Components of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Federal:
Federal: Current	$ 3,316	$ 2,152	$ 1,800
Federal: Deferred	392	875	693
Federal Income Tax Expense (Benefit), Total	3,708	3,027	2,493
State:
State: Current	53	53	42
Current Income Tax Expense (Benefit), Total	$ 3,761	$ 3,080	$ 2,535

INCOME TAXES (Schedule of Recon

INCOME TAXES (Schedule of Reconciliations of the Statutory Federal Income Tax) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Federal income tax at statutory rate	34.00%	34.00%	34.00%
State income taxes, net of federal benefit	0.20%	0.30%	0.20%
Tax-exempt income	(4.40%)	(3.50%)	(4.60%)
Earnings on investment in bank-owned life insurance	(2.50%)	(2.80%)	(2.80%)
Rehabilitation and low-income housing credits	(2.00%)	(5.10%)	(5.70%)
Other	0.20%	0.10%	0.30%
Effective Income Tax Rate, Total	25.50%	23.00%	21.40%

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes Related To Net Gains On Sales Of Securities	$ 89	$ 21	$ 0
Rehabilitation and Low-Income Housing Income Tax Credits	299	$ 678	$ 678
Projected Tax Credit, 2016	287
Projected Tax Credit, 2017	287,000
Projected Tax Credit, Thereafter	$ 1,450
Federal income tax at statutory rate	34.00%	34.00%	34.00%

INCOME TAXES (Components of Def

INCOME TAXES (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred Tax Assets, Net [Abstract]
Allowance for loan losses	$ 5,014	$ 5,159
Accrued deferred compensation	1,008	903
Pension	3,034	2,727
Deferred loan fees	4	67
Other-than-temporary impairment	178	178
Nonaccrual interest	168	176
Deferred director fees	576	496
Other	644	695
Deferred tax assets: Total	10,626	10,401
Deferred Tax Liabilities, Net [Abstract]
Available for sale securities	600	1,324
Prepaid pension benefit cost	6,505	6,466
Prepaid expenses	166	168
Accumulated depreciation	331	188
Goodwill/intangibles	873	743
Deferred tax liabilities: Total	8,475	8,889
Net Deferred Tax Asset	$ 2,151	$ 1,512

FAIR VALUE MEASUREMENTS (Fair V

FAIR VALUE MEASUREMENTS (Fair Value Measurements, Recurring and Nonrecurring) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	$ 125,693	$ 118,000
Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	125,693	118,000
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	1,792	1,893
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	123,901	116,107
U.S. Government and agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	46,029	17,317
Residential Mortgage Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	42,839	53,262
State and municipal [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	28,078	35,445
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	6,955	10,083
CRA mutual fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	1,053	1,058
Stock In Other Banks [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	739	835
Fair Value, Measurements, Recurring [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	125,693	118,000
Fair Value, Measurements, Recurring [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	1,792	1,893
Fair Value, Measurements, Recurring [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	123,901	116,107
Fair Value, Measurements, Recurring [Member] | U.S. Government and agencies [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	46,029	17,317
Fair Value, Measurements, Recurring [Member] | U.S. Government and agencies [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	46,029	17,317
Fair Value, Measurements, Recurring [Member] | Residential Mortgage Backed Securities [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	42,839	53,262
Fair Value, Measurements, Recurring [Member] | Residential Mortgage Backed Securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	42,839	53,262
Fair Value, Measurements, Recurring [Member] | State and municipal [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	28,078	35,445
Fair Value, Measurements, Recurring [Member] | State and municipal [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	28,078	35,445
Fair Value, Measurements, Recurring [Member] | Corporate bonds [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	6,955	10,083
Fair Value, Measurements, Recurring [Member] | Corporate bonds [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	6,955	10,083
Fair Value, Measurements, Recurring [Member] | CRA mutual fund [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	1,053	1,058
Fair Value, Measurements, Recurring [Member] | CRA mutual fund [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	1,053	1,058
Fair Value, Measurements, Recurring [Member] | Stock In Other Banks [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	739	835
Fair Value, Measurements, Recurring [Member] | Stock In Other Banks [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities Available-for-sale, Fair Value	739	835
Impaired Loan [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	4,451	5,785
Impaired Loan [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	4,451	5,785
Foreclosed Assets Held For Resale [Member] | Fair Value [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	0	383
Foreclosed Assets Held For Resale [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 0	$ 383

FAIR VALUE MEASUREMENTS (Fair77

FAIR VALUE MEASUREMENTS (Fair Value Inputs, Assets, Quantitative Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Foreclosed Assets Held For Resale [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(0.00%)	(44.00%)
Foreclosed Assets Held For Resale [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(10.00%)	(10.00%)
Foreclosed Assets Held For Resale [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(50.00%)	(50.00%)
Impaired Loan [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(16.00%)	(18.00%)
Impaired Loan [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(10.00%)	(10.00%)
Impaired Loan [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Discount rate	(50.00%)	(50.00%)
Fair Value Estimate | Foreclosed Assets Held For Resale [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 0	$ 383
Fair Value Estimate | Impaired Loan [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Assets, Fair Value Disclosure, Nonrecurring	$ 4,451	$ 5,785

FAIR VALUE MEASUREMENTS (Fair78

FAIR VALUE MEASUREMENTS (Fair Value, by Balance Sheet Grouping) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Financial Assets [Abstract]
Interest-bearing deposits in banks	$ 5,289	$ 6,171
Investment securities available for sale	125,693	118,000
Investment securities held to maturity	71,363	73,057
Restricted investment in bank stocks	4,414	4,216
Fair Value [Member]
Financial Assets [Abstract]
Cash and due from banks	13,468	13,502
Interest-bearing deposits in banks	5,289	6,171
Investment securities available for sale	125,693	118,000
Investment securities held to maturity	71,363	73,057
Loans held for sale	1,835	1,623
Loans, less allowance for loan losses	842,169	795,117
Accrued interest receivable	3,016	2,950
Restricted investment in bank stocks	4,414	4,216
Financial Liabilities [Abstract]
Deposits	913,188	845,565
Short-term borrowings	35,202	45,699
Long-term borrowings	77,545	82,478
Accrued interest payable	815	773
Carrying Amount [Member]
Financial Assets [Abstract]
Cash and due from banks	13,468	13,502
Interest-bearing deposits in banks	5,289	6,171
Investment securities available for sale	125,693	118,000
Investment securities held to maturity	71,542	73,346
Loans held for sale	1,835	1,623
Loans, less allowance for loan losses	838,213	784,100
Accrued interest receivable	3,016	2,950
Restricted investment in bank stocks	4,414	4,216
Financial Liabilities [Abstract]
Deposits	912,980	844,876
Short-term borrowings	35,202	45,699
Long-term borrowings	76,500	80,937
Accrued interest payable	815	773
Level 1 [Member]
Financial Assets [Abstract]
Cash and due from banks	6,746	7,200
Interest-bearing deposits in banks	5,289	6,171
Investment securities available for sale	1,792	1,893
Level 2 [Member]
Financial Assets [Abstract]
Cash and due from banks	6,722	6,302
Investment securities available for sale	123,901	116,107
Investment securities held to maturity	71,363	73,057
Loans held for sale	1,835	1,623
Accrued interest receivable	3,016	2,950
Restricted investment in bank stocks	4,414	4,216
Financial Liabilities [Abstract]
Deposits	913,188	845,565
Short-term borrowings	35,202	45,699
Long-term borrowings	77,545	82,478
Accrued interest payable	815	773
Level 3 [Member]
Financial Assets [Abstract]
Loans, less allowance for loan losses	$ 842,169	$ 795,117

RETIREMENT PLANS (Schedule of B

RETIREMENT PLANS (Schedule of Benefit Plan Funded Status) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation at beginning of year	$ 27,165	$ 22,303
Service cost	881	689	$ 774
Interest cost	1,040	1,035	894
Change in assumptions	(1,438)	4,087
Benefits paid	(978)	(949)
Benefit obligation at end of year	26,670	27,165	22,303
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of year	38,163	34,711
Actual return on plan assets	(305)	2,050
Employer contribution	0	2,351
Benefits paid	(978)	(949)
Fair value of plan assets at end of year	36,880	38,163	$ 34,711
Funded Status, included in other assets	10,210	10,998
Amounts recognized in accumulated other comprehensive income: Total net actuarial loss	8,923	7,995
Amounts recognized in accumulated other comprehensive income: Prior service cost	1	25
Total included in accumulated other comprehensive loss (pretax)	$ 8,924	$ 8,020

RETIREMENT PLANS (Estimated Cos

RETIREMENT PLANS (Estimated Costs To Be Amortized From AOCI Into Net Periodic Pension Cost) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)
Postemployment Benefits [Abstract]
Net loss	$ 682
Prior service cost	1
Total costs to be amortized from AOCI into Net Periodic Pension Cost	$ 683

RETIREMENT PLANS (Narrative) (D

RETIREMENT PLANS (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)Person	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accumulated Benefit Obligation	$ 25,783	$ 26,172
Corporation Common Stock Included in Equity Securities	$ 1,437	$ 1,412
Corporation Common Stock Included in Equity Securities, Percentage of Total Plan Assets	4.00%	4.00%
Percentage of participants average monthly pay used to calculate benefit accruals	0.75%
Maximum years of benefit used to calculate benefit accruals	25 years
Number of active, vested terminated, and retired persons in the Plan | Person	375
Employee contribution percentage, maximum	100.00%
Non-Qualified Compensation Plan for Senior Officers, Balance Accrued in Other Liabilities	$ 2,257	$ 1,987
Non-Qualified Compensation Plan for Senior Officers, Annual expense included in Salaries and Benefits Expense	360	339	$ 321
Non-Qualified Compensation Plan for Senior Officers, Cash Surrender Value	$ 4,833	4,725
Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Significant Change Assumption for Mortality Rates		1,106
Banking Subsidiary [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	4.00%
Employer Contributions to and Expenses for the Plan	$ 547	526	500
Insurance Subsidiary [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Contributions to and Expenses for the Plan	$ 74	$ 63	$ 66
Non highly compensated employees [Member] | Insurance Subsidiary [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	6.00%
Highly Compensated Employees [Member] | Insurance Subsidiary [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer Match Percentage of Income	3.00%

RETIREMENT PLANS (Components Of

RETIREMENT PLANS (Components Of Net Periodic Benefit Costs (Income)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Postemployment Benefits [Abstract]
Service cost	$ 881	$ 689	$ 774
Interest cost	1,040	1,035	894
Expected return on plan assets	(2,542)	(2,311)	(1,957)
Recognized net actuarial loss	481	21	652
Amortization of prior service cost	24	40	40
Net Periodic Benefit (Income) Cost	(116)	(526)	403
Net loss (gain)	1,409	4,349	(4,400)
Amortization of net loss	(481)	(21)	(652)
Amortization of prior service cost	(24)	(40)	(40)
Total recognized in other comprehensive loss (income)	904	4,288	(5,092)
Total recognized in net periodic benefit (income) cost and other comprehensive loss (income)	$ 788	$ 3,762	$ (4,689)

RETIREMENT PLANS (Assumptions U

RETIREMENT PLANS (Assumptions Used To Determine The Benefit Obligation and Net Periodic Benefit) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Postemployment Benefits [Abstract]
Assumptions Used Calculating Benefit Obligation: Discount rate	4.35%	3.90%	4.75%
Assumptions Used Calculating Benefit Obligation: Rate of compensation increase	3.50%	3.75%	3.75%
Assumptions Used Calculating Net Periodic Benefit Cost: Discount rate	3.90%	4.75%	3.75%
Assumptions Used Calculating Net Periodic Benefit Cost: Expected long-term rate of return on plan assets	6.75%	6.75%	6.75%
Assumptions Used Calculating Net Periodic Benefit Cost: Rate of compensation increase	3.75%	3.75%	3.75%

RETIREMENT PLANS (Pension Plan

RETIREMENT PLANS (Pension Plan Weighted-Average Assets' Allocations) (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Weighted-Average Asset Allocation	100.00%	100.00%
Equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-Average Asset Allocation	48.00%	47.00%
Debt securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-Average Asset Allocation	47.00%	47.00%
Short-term fixed income [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-Average Asset Allocation	0.00%	1.00%
Real estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-Average Asset Allocation	5.00%	5.00%

RETIREMENT PLANS (Fair Value Me

RETIREMENT PLANS (Fair Value Measurements) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 36,880	$ 38,163	$ 34,711
Equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,618	18,511
Debt securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,463	17,821
Real estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,799	1,831
Level 1 [Member] | Equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,437	1,412
Level 2 [Member] | Equity securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	16,181	17,099
Level 2 [Member] | Debt securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	17,463	17,821
Level 2 [Member] | Real estate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 1,799	$ 1,831

RETIREMENT PLANS (Future Benefi

RETIREMENT PLANS (Future Benefit Payments) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Postemployment Benefits [Abstract]
2,016	$ 1,090
2,017	1,200
2,018	1,290
2,019	1,400
2,020	1,420
2021-2025	$ 8,650

REGULATORY MATTERS (Narrative)

REGULATORY MATTERS (Narrative) (Details) - shares	May. 05, 2009	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		5,673
Stock Issued During Period, Shares, Dividend Reinvestment Plan		24,074	24,339	25,943
Maximum [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross	200,000

REGULATORY MATTERS (The Actual

REGULATORY MATTERS (The Actual and Required Capital Amounts and Ratios) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Corporation [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 115,005	$ 105,241
Actual, Tier 1 leverage ratio (to average assets), Ratio	10.08%	9.81%
Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 115,005
Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	15.00%
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount	$ 45,646	$ 42,905
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio	4.00%	4.00%
Common Tier One, risk based capital required for capital adequacy, Amount	$ 34,503
Common Tier One risk based capital required for capital adequacy to risk weighted assets, Ratio	4.50%
Actual, Tier 1 risk-based capital ratio (to risk- weighted assets), Amount	$ 115,005	$ 105,241
Actual, Tier 1 risk-based capital ratio (to risk- weighted assets), Ratio	15.00%	14.02%
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk- weighted assets), Amount	$ 46,004	$ 30,032
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk- weighted assets), Ratio	6.00%	4.00%
Actual, Total risk-based capital ratio (to risk- weighted assets), Amount	$ 124,675	$ 114,798
Actual, Total risk-based capital ratio (to risk- weighted assets), Ratio	16.26%	15.29%
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk- weighted assets), Amount	$ 61,339	$ 60,064
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk- weighted assets), Ratio	8.00%	8.00%
Bank [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Actual, Tier 1 leverage ratio (to average assets), Amount	$ 100,698	$ 95,028
Actual, Tier 1 leverage ratio (to average assets), Ratio	8.84%	8.86%
Common Tier 1 risk-based capital ratio (to risk-weighted assets), Amount	$ 100,698
Common Tier 1 risk-based capital ratio (to risk-weighted assets), Ratio	13.22%
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Amount	$ 45,550	$ 42,912
For Capital Adequacy Purposes, Tier 1 leverage ratio (to average assets), Ratio	4.00%	4.00%
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Amount	$ 56,938	$ 53,640
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 leverage ratio (to average assets), Ratio	5.00%	5.00%
Common Tier One, risk based capital required for capital adequacy, Amount	$ 34,270
Common Tier One risk based capital required for capital adequacy to risk weighted assets, Ratio	4.50%
Common Tier One, risk based capital required to be well capitalized, Amount	$ 49,501
Common Tier One, risk based capital required to be well capitalized to risk weighted assets, Ratio	6.50%
Actual, Tier 1 risk-based capital ratio (to risk- weighted assets), Amount	$ 100,698	$ 95,028
Actual, Tier 1 risk-based capital ratio (to risk- weighted assets), Ratio	13.22%	12.75%
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk- weighted assets), Amount	$ 45,693	$ 29,817
For Capital Adequacy Purposes, Tier 1 risk-based capital ratio (to risk- weighted assets), Ratio	6.00%	4.00%
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk- weighted assets), Amount	$ 60,924	$ 44,725
To be Well Capitalized under Prompt Corrective Action Provisions, Tier 1 risk-based capital ratio (to risk- weighted assets), Ratio	8.00%	6.00%
Actual, Total risk-based capital ratio (to risk- weighted assets), Amount	$ 110,287	$ 104,425
Actual, Total risk-based capital ratio (to risk- weighted assets), Ratio	14.48%	14.01%
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk- weighted assets), Amount	$ 60,924	$ 59,633
For Capital Adequacy Purposes, Total risk-based capital ratio (to risk- weighted assets), Ratio	8.00%	8.00%
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk- weighted assets), Amount	$ 76,155	$ 74,542
To be Well Capitalized under Prompt Corrective Action Provisions, Total risk-based capital ratio (to risk- weighted assets), Ratio	10.00%	10.00%

FINANCIAL INSTRUMENTS WITH OF89

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 30, 2013
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Loan to value ratio requirement (no greater than 80%)	80.00%
Commercial line of credit borrowing capacity			$ 500,000
Commitments to Extend Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Corporation's commitments amount	$ 199,932,000	$ 217,837,000
Standby Letters of Credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Corporation's commitments amount	$ 4,986,000	$ 6,072,000

ACNB CORPORATION (PARENT COMP90

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Condition) (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash	$ 13,468	$ 13,502
Investments in low-income housing partnerships	3,345	3,793
Securities and other assets	18,519	20,269
Total assets	1,147,925	1,089,808	$ 1,046,047
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	76,500	80,937
Other liabilities	8,528	8,274
Stockholders’ equity	114,715	110,022	$ 106,802	$ 101,264
Total Liabilities and Stockholders’ Equity	1,147,925	1,089,808
Parent Company [Member]
ASSETS
Cash	4,448	4,541
Investments in low-income housing partnerships	1,336	1,659
Securities and other assets	1,340	1,228
Receivable from banking subsidiary	2,769	2,638
Total assets	114,769	111,525
LIABILITIES AND STOCKHOLDERS’ EQUITY
Long-term debt	0	1,437
Other liabilities	54	66
Stockholders’ equity	114,715	110,022
Total Liabilities and Stockholders’ Equity	114,769	111,525
Banking Subsidiary [Member] | Parent Company [Member]
ASSETS
Investment	95,948	92,168
Other Subsidiary [Member] | Parent Company [Member]
ASSETS
Investment	$ 8,928	$ 9,291

ACNB CORPORATION (PARENT COMP91

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Income) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Other income									$ 12,406	$ 11,904	$ 11,703
Income tax benefit									(3,761)	(3,080)	(2,535)
Net Income	$ 2,852	$ 2,812	$ 2,810	$ 2,543	$ 2,463	$ 2,624	$ 2,731	$ 2,472	11,017	10,290	9,315
Comprehensive Income									9,014	7,461	9,633
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Investment Income, Dividend									4,820	4,801	4,781
Other income									190	310	34
Total Revenues									5,010	5,111	4,815
Expenses									431	697	817
Net income before taxes and equity in undistributed earnings of subsidiaries									4,579	4,414	3,998
Income tax benefit									381	810	944
Net income before equity in undistributed earnings of subsidiaries									4,960	5,224	4,942
Equity in undistributed earnings of subsidiaries									6,057	5,066	4,373
Net Income									11,017	10,290	9,315
Comprehensive Income									$ 9,014	$ 7,461	$ 9,633

ACNB CORPORATION (PARENT COMP92

ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION (Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME	$ 2,852	$ 2,812	$ 2,810	$ 2,543	$ 2,463	$ 2,624	$ 2,731	$ 2,472	$ 11,017	$ 10,290	$ 9,315
Net Cash Provided by Operating Activities									14,379	10,815	17,986
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of low-income housing partnerships									0	229	476
Net Cash Used in Investing Activities									(64,144)	(44,131)	(38,125)
CASH FLOWS USED IN FINANCING ACTIVITIES
Repayments on long-term borrowings									(22,437)	(29,266)	(14,251)
Proceeds from issuance of common stock									499	381	447
Dividends paid									(4,820)	(4,622)	(4,542)
Net Cash Provided by (Used in) Financing Activities									48,849	34,873	(13,130)
Net (Decrease) Increase in Cash and Cash Equivalents									(916)	1,557	(33,269)
CASH AND CASH EQUIVALENTS — BEGINNING				19,673				18,116	19,673	18,116	51,385
CASH AND CASH EQUIVALENTS — ENDING	18,757				19,673				18,757	19,673	18,116
Parent Company [Member]
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME									11,017	10,290	9,315
Equity in undistributed earnings of subsidiaries									(6,057)	(5,066)	(4,373)
Increase in receivable from banking subsidiary									(131)	(810)	(843)
Other									86	799	695
Net Cash Provided by Operating Activities									4,915	5,213	4,794
CASH FLOWS FROM INVESTING ACTIVITIES
Return of Investment from Subsidiary									750	250	1,500
Proceeds from sale of low-income housing partnerships									0	0	476
Net Cash Used in Investing Activities									750	250	1,976
CASH FLOWS USED IN FINANCING ACTIVITIES
Repayments on long-term borrowings									(1,437)	(266)	(251)
Proceeds from issuance of common stock									499	381	447
Dividends paid									(4,820)	(4,622)	(4,542)
Net Cash Provided by (Used in) Financing Activities									(5,758)	(4,507)	(4,346)
Net (Decrease) Increase in Cash and Cash Equivalents									(93)	956	2,424
CASH AND CASH EQUIVALENTS — BEGINNING				$ 4,541				$ 3,585	4,541	3,585	1,161
CASH AND CASH EQUIVALENTS — ENDING	$ 4,448				$ 4,541				$ 4,448	$ 4,541	$ 3,585

ACQUISITIONS (Narrative) (Detai

ACQUISITIONS (Narrative) (Details)	Dec. 31, 2008USD ($)	Jan. 05, 2005USD ($)	Jan. 05, 2005USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2013USD ($)	Dec. 31, 2010USD ($)	Dec. 31, 2008USD ($)	Dec. 31, 2007USD ($)Book_of_Business	Dec. 31, 2014USD ($)	Dec. 31, 2011USD ($)
Business Acquisition [Line Items]
Acquisition Date				Jan. 5, 2005
Contingent Consideration Payable		$ 3,000,000	$ 3,000,000							$ 338,000
Length of period subsequent to acquisition subject to performance criteria to determine contingent consideration			3 years
Aggregate Purchase Price		$ 8,663,000
Purchase Price Classified as Goodwill				$ 6,308,000					$ 6,308,000
2007 Acquisition [Member]
Business Acquisition [Line Items]
Aggregate Purchase Price								$ 637,000
Number of books of business acquired | Book_of_Business								2
2008 Acquisition [Member]
Business Acquisition [Line Items]
Aggregate Purchase Price							$ 1,165,000
Marks Insurance & Associates, Inc. [Member]
Business Acquisition [Line Items]
Intangible asset amortization life	10 years
Aggregate Purchase Price	$ 1,853,000
Purchase Price Classified as Intangible Assets	1,300,000						1,300,000
Purchase Price Classified as Goodwill	$ 553,000						$ 553,000
2010 Acquisition [Member]
Business Acquisition [Line Items]
Aggregate Purchase Price						$ 31,000
2013 Acquisition [Member]
Business Acquisition [Line Items]
Aggregate Purchase Price				104,395	$ 77,000
Final purchase payment				27,395
2015 Acquisition [Member]
Business Acquisition [Line Items]
Aggregate Purchase Price				$ 145,925

ACQUISITIONS (Carrying Value An

ACQUISITIONS (Carrying Value And Accumulated Amortization Of The Intangible Assets) (Details) - Customer Lists [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,667	$ 6,494
Accumulated Amortization	$ 5,634	$ 5,298

ACQUISITIONS (Expected Amortiza

ACQUISITIONS (Expected Amortization Expense) (Details) $ in Thousands	Dec. 31, 2015USD ($)
Business Combinations [Abstract]
2,016	$ 341
2,017	323
2,018	238
2,019	28
2,020	23
Thereafter	$ 80

SEGMENT AND RELATED INFORMATI96

SEGMENT AND RELATED INFORMATION (Segment Information) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Segment Reporting Information [Line Items]
Number of Reportable Segments	2
Net interest income and other income from external customers	$ 48,012	$ 45,784	$ 45,315
Income before income taxes	14,778	13,370	11,850
Total assets	1,147,925	1,089,808	1,046,047
Capital expenditures	1,738	3,148	2,212
Banking [Member]
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	43,522	41,183	40,953
Income before income taxes	14,137	12,729	11,337
Total assets	1,138,106	1,078,546	1,035,597
Capital expenditures	1,712	2,141	2,205
Insurance [Member]
Segment Reporting Information [Line Items]
Net interest income and other income from external customers	4,490	4,601	4,362
Income before income taxes	641	641	513
Total assets	9,819	11,262	10,450
Capital expenditures	$ 26	$ 1,007	$ 7

SEGMENT AND RELATED INFORMATI97

SEGMENT AND RELATED INFORMATION (Quarterly Results of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting [Abstract]
Interest income	$ 9,891	$ 9,717	$ 10,045	$ 9,811	$ 9,506	$ 9,376	$ 9,325	$ 9,319	$ 39,464	$ 37,526	$ 37,601
Interest expense	940	959	989	970	928	911	905	902	3,858	3,646	3,989
Net interest income	8,951	8,758	9,056	8,841	8,578	8,465	8,420	8,417	35,606	33,880	33,612
Provision for loan losses	0	0	0	0	0	0	0	150	0	150	1,450
Net interest income after provision for loan losses	8,951	8,758	9,056	8,841	8,578	8,465	8,420	8,267	35,606	33,730	32,162
Net gains on sales of securities	2	158	101	0	8	2	52	0	261	62	0
Other income	3,082	3,132	3,138	2,793	2,972	2,928	3,340	2,602
Other expenses and provision for income taxes	9,183	9,236	9,485	9,091	9,095	8,771	9,081	8,397
NET INCOME	$ 2,852	$ 2,812	$ 2,810	$ 2,543	$ 2,463	$ 2,624	$ 2,731	$ 2,472	$ 11,017	$ 10,290	$ 9,315
Basic earnings per share	$ 0.47	$ 0.47	$ 0.47	$ 0.42	$ 0.40	$ 0.44	$ 0.46	$ 0.41	$ 1.83	$ 1.71	$ 1.56
Dividends per share	$ 0.20	$ 0.2	$ 0.2	$ 0.2	$ 0.20	$ 0.19	$ 0.19	$ 0.19	$ 0.80	$ 0.77	$ 0.76